Charlty r•gl¥tr•tlon numb•r 281586 EDGWARE & DISTRICT COMMUNAL MIKVEH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 EDGWARE & DISTRICT COMMUNAL MIKVEH LEGAL AND ADMINISTRATIVE INFORMATION Trust••g Peigr J Rabin Benlamln J Mlre David Rab3on Nechemla Jaffe Tzvi Grosskopf Charlty numb•r 281586 Ind•p•nd•nt •xamln•r Glazgrs 843 Flnchley Ro* London NW11 BNA EDGWARE & DISTRICT COMMUNAL MIKVEH CONTENTS Pag• Trusl¢es' report Indèpendent oxamlmrfs report Statsmenl offlnand81 acmes B81on¢g sh￿t Notes lo the finand818t8tements 6-10 EDGWARE & DISTRICT COMMUNAL MIKVEH TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 Thè trustees present their annual rgPQrt and finonGIo1 slAtsments forlhe y&ar &nded 31 M9r¢h 2024. The account$ have bèèn preparèd In attordance wf(h the accounting policies 8et out in note 1 1to thè a¢counts and comply with the ch8riWs governing document. the Charftles Act 2011 and 'Accountlng and R8POrtSng by CharitlÈs.' Statement of Recommended Practice applicable to charltlès preparin9 thelr accounts in accordance th the Financial Reportlng Standard appllcable In the UK and Republbc of Iroland IFRS 1021'18s amended I accounting period5 commencing from 1 January 2016} ObJ•ctlv•8 and actlvltl•$ The charlty's obj&¢l is to piomolè the Jewlsh rellglon In Edgwarè and adjacenl ¢ommunlfje$ by operatlng the Mlkveh (Ritual Pool) slled in the ground5 of the Unlted Synagogue in Edgware. and there has been no change In this during the year. Tho truslaes have pasd due regard lo guidanc8 iSSU8d by the Charity Commission in d8ciding what activities ihg charrty Bhould undertake. Achlevemgnts and porformanco The charitys flnanclal p0511h)n and results IOT the year are as sel out on pages 4 to 5 of ihese Ilnanclal stalem8nts. Flnan¢lal r•vl•w 11 is the policy of the charfly that unrestrlcled fund8 whlch have not been designated for a 8pecific use Should be maintained al a level equivalent lo be￿en three and six nw)nth's expenditure. The trustee5 consider that reserves at this level will ensure that, in the event ol a significant drop in funding, ihey wll be able to contlnue thè ¢harily's current activities whila considoralion is givan to ways in which additional funds may be ralsed. In thè curronl year this 1gvg1 of funding has not b99n m8ir4tair7ed 8nd unrestri¢18d lunds ar8 in dèfiut at the year ènd. The tru31ees Intend lo address this by increased fundraising efforts in the ensuing y8ar and therefore. wth the continued support of th& charitys main crgditor. consh19r ihat th8 going concern basis under which thg accounts a￿ pr&par8d ramains appropriato. Th9 tru$t99$ havg ass9s$ed the malor rfsks lo whlch the oharlty Is expos8d, and aro satisfied that systems are in place lo miligale exp%ure lo thè major risks. Stru¢ture, gOVorn•n¢• and man•g•m•nt Thè charhy 1$ an unineorpor8t8d ¢harlty governed by a trust dggd 8d¢)ptgd by thg trust88s dated 20 November 1980. Thg Irustegs who served durlng the y90r and up lo the dale of slgnalure of the financsal stalemgnts ware: Peter J Rabin B¢nl8min J Mlre Davld Rabson Nechemia Jaffe Tzvi Grosskopl Thère Is no speclfic procèss for the recrullment 8nd appolnlmenl of new Irustses. However all trusleos hav9 knowledge of the communlty they alffl lo serve and the overall objectives of the charity. Re$pon8lbllrty 1$ sh8red ￿u81￿ among 811 Ihe trustegs who Bach take an active part In Ihg cho11ty's acuvities. Th¢ trust•&s' raport was approved by the Board of Tru$t$&$. Petor J Rabln Trus188 EDGWARE & DISTRICT COMMUNAL MIKVEH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Dated: l)..fn.thi. EDGWARE & DISTRICT COMMUNAL MIKVEH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EDGWARE & DISTRICT COMMUNAL MIKVEH I rts￿rt lo the tnJ3leeB on my examlnalion of th8 financial stslem6nt8 of Edgwore & Oistrid Communal Mikveh Ilhe charity) for th8 year ended 31 March 2024. Re8pon8lbllitie$ and baJi• of report AS the trustoe8 of the ch8rity you rasptsnslblè lor th6 prop8r&tion of the financial stal8menl8 in accorilancè with the requirements of the Charilies Act 2011 (the 2011 Actl. I rèport 5n r8sp8ct of my 8x8mlnation of the charfty's financlal siatements ¢8rri8d out under section 14S of the 2011 Act. In carying out my examination I hav& follo￿d 811 th8 applicable Diractions glven by Ihg Charity Commission under sectlon 14515llbl of the 2011 Act Indopondont examlner's statemènt Your attention 65 drawn to the fact that the tharily has propared flnanclal slalamonts In accordance wllh Accounung and Reporting by Charitles preparing their accounts in accordance with tho Flnandal Raporiing Standard applicable n tha UK and RèpublSc of Ireland IFRS 1021 in preference to the Accounting and R8POrtlng by Charfties: Statement of Recommended Practlce issued on 1 April 2005 whlch Is refèrred to in Ihg extant regulations bul has now been thdrawn. l undersland that this h8s b8èn do￿ In ordar for financSal statements lo provide a true and falr vlow Sn ac¢ortJ8nc8 with Generally Accepted Arxounling Practice effective for r•pO￿Thj perlods beginning on or aftor 1 January 2015. I havo completod my 8xaminatKJn. I confirm that no matters have come to my attention in connection the gxamination 9iving mg cause tr) b•ll&va that in any material respect.. a￿￿Unting rg¢ords wero not kept In respect of the charity as fequired by se¢llon 130 of the 2011 Act- or the financi81 statèmènts do not accord with those records., or the flnanclal Sialements do not comply wlth the appllcable requlremfrnls concernlng the form and Conlenl of accounts sel out in the Ch8rilie5 IA¢counts and Reports) Regulations 2008 other than any requirement that the accounts give a true and lair view which is not a matter Considered as part of an indeFenderht exBmlna￿On. I havo no concerns and have come acros8 no other matters In conn8ction with the examination to which attention should bo drawn in this r&port in order to enable a proper undèrstanding of the finon¢lg1 Slalem8nts lo be r88¢hed. Glazer8 843 Flnchby Road Lond¢)n NW118NA D81ed.' ..YS..Mmq.ry...V ly EDGWARE & DISTRICT COMMUNAL MIKVEH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrn>trfct•d Unro•trfcted funds fvnds 2024 2023 Nots$ Incom• fram: Donations and legacl•s Invostments 66.368 266 54.583 67 Total Incomo 66.634 54,650 Ex •ndltur• on: Charitabl& actlvilies 79.321 72.511 N•t •xp•ndlture for th• yoarl Net movement In lund¥ 112.6871 117,8611 Fund balancès at 1 Aprfl 2023 8,478 26.337 Fund balan¢•$ at 31 March 2024 14.2111 8.476 The stslemenl of flnanclal 8ctivitigs Includ8s all gains and10858s reeognlsed In th9 ygar. Th8 ststement of Ilnancial acllvllles Includes all gains and 108s8s recognSsed In the year. Incom8 arKI expendllure derive frorn conllnuing 3clivilie8. EDGWARE & DISTRICT COMMUNAL MIKVEH BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Curr•n¢ 4s$ot¥ Cash at bank and In hand 16,565 29.340 Cr•dltors: amounts falllng du• wlthln om ye•r 10 (20.776} 120.864} N•t currènt {liabilitie8)lassets {4.211} 8.476 N•t •88•t• •xeludlrtg pon•lon Ilabllity {4,2111 8,476 Tho fund8 of the charty Unrèstrfcta