**REGISTERED CHARITY NUMBER: 280650** ## **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 30 JUNE 2025** ## **FOR** ## **MENORAH PRIMARY SCHOOL PARENT TEACHER ASSOCIATION** Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH **MENORAH PRIMARY SCHOOL PARENT TEACHER ASSOCIATION** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025** ||**Page**| |---|---| |**Report of the Trustees**|1 to 2| |**Independent Examiner's Report**|3| |**Statement of Financial Activities**|4| |**Balance Sheet**|5| |**Notes to the Financial Statements**|6 to 7| ## **MENORAH PRIMARY SCHOOL PARENT TEACHER ASSOCIATION** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025** The trustees present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The charity’s objective is to advance the education of pupils at Menorah Primary School by providing facilities and resources not ordinarily funded by the local education authority, and by promoting strong and effective relationships between parents and teachers. ## **Public benefit** The trustees confirm that they have had due regard to the Charity Commission’s guidance on public benefit in reviewing the charity’s aims and objectives and in planning its activities. ## **ACHIEVEMENTS AND PERFORMANCE** ## **Charitable activities** During the year, the Charity received voluntary contributions towards PTA events and teacher gift collections totalling £40,297 (2024: £28,256) and incurred related charitable expenditure of £29,744 (2024: £23,743). ## **FINANCIAL REVIEW** ## **Financial position** The financial results of the charity’s activities for the year are set out in the attached financial statements together with the supporting notes. The charity generated a surplus in the year, increasing total funds to £63,733 (2024: £52,522). The trustees consider the financial position of the charity to be sound, with sufficient reserves to support its planned activities going forward. ## **Reserves policy** The charity maintains sufficient reserves to meet its objectives on an annual basis. At the balance sheet date total unrestricted reserves were £63,733 (2024: £52,522), representing more than one year's expenditure. ## **Going concern** The trustees have assessed the charity’s financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **Recruitment and appointment of new trustees** Trustees are appointed as required to ensure the effective governance of the charity. New trustees are provided with appropriate induction and training to support them in carrying out their responsibilities. ## **Organisational structure** The trustees are responsible for the day-to-day management and administration of the charity. None of the trustees has any beneficial interest in the charity. ## **Risk management** The trustees have assessed the principal risks to which the charity is exposed and are satisfied that appropriate systems and controls are in place to mitigate those risks. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 280650 Page 1 ## **MENORAH PRIMARY SCHOOL PARENT TEACHER ASSOCIATION** ## **REPORT OF THE TRUSTEES** **FOR THE YEAR ENDED 30 JUNE 2025** ## **Principal address** 23 Kings Close London NW4 2JU ## **Trustees** Mr B Feiner Mrs H M Smith Mr D E Klass ## **Independent Examiner** Aryeh Melinek, FCA Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH Approved by order of the board of trustees on 21 April 2026 and signed on its behalf by: Mr B Feiner - Trustee Page 2 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MENORAH PRIMARY SCHOOL PARENT TEACHER ASSOCIATION** ## **Independent examiner's report to the trustees of Menorah Primary School Parent Teacher Association** I report to the charity trustees on my examination of the accounts of Menorah Primary School Parent Teacher Association (the Trust) for the year ended 30 June 2025. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Aryeh Melinek, FCA Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH 21 April 2026 Page 3 ## **MENORAH PRIMARY SCHOOL PARENT TEACHER ASSOCIATION** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025** |**2025**
**Unrestricted**
**fund**
Notes
**£**
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Activities from generating funds
**40,297**
Investment income
2
**658**
**Total**
**40,955**
**EXPENDITURE ON**
**Charitable activities**
Charitable activities
**29,744**
**NET INCOME**
**11,211**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**52,522**
**TOTAL FUNDS CARRIED FORWARD**
**63,733**|2024
Total
funds
£
28,256
523
28,779
23,743
5,036
47,486
52,522| |---|---| The notes form part of these financial statements Page 4 ## **MENORAH PRIMARY SCHOOL PARENT TEACHER ASSOCIATION** ## **BALANCE SHEET 30 JUNE 2025** |**2025**
**Unrestricted**
**fund**
Notes
**£**
**CURRENT ASSETS**
Cash at bank
**63,733**
**NET CURRENT ASSETS**
**63,733**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**63,733**
**NET ASSETS**
**63,733**
**FUNDS**
Unrestricted funds
**63,733**
**TOTAL FUNDS**
**63,733**|2024
Total
funds
£
52,522
52,522
52,522
52,522
52,522
52,522| |---|---| The financial statements were approved by the Board of Trustees and authorised for issue on 21 April 2026 and were signed on its behalf by: Mr B Feiner - Trustee The notes form part of these financial statements Page 5 **MENORAH PRIMARY SCHOOL PARENT TEACHER ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. ## **Financial instruments** A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost unless they are classified as receivable within one year in which case they are measured at the undiscounted amount of the cash or other consideration expected to be received net of impairment. Financial liabilities that are classified as payable within one year are subsequently measured at the undiscounted amount of the cash or other consideration expected to be paid. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset or settle the liability simultaneously. continued... Page 6 ## **MENORAH PRIMARY SCHOOL PARENT TEACHER ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025** ## **2. INVESTMENT INCOME** |Deposit account interest|**2025**
2024
**£**
£
**658**
523| |---|---| ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024. ## **4. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 30 June 2025. Page 7