Charity registration number 281586 (England ond Walès)
EDGWARE & DISTRICT COMMUNAL MIKVEH
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

EDGWARE & DISTRICT COMMUNAL MIKVEH
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Peler J Rabin
Benjamin J Mire
David Rabson
Nechemia Jaffe
Tivi Gr05skopl
Charity number (England and Wales)
281586
Independent oxaminer
Glazers
843 Finchley Road
London
NW11 BNA

EDGWARE & DISTRICT COMMUNAL MIKVEH
CONTENTS
Pagg
TrusleES' report
Independent examin8r'5 report
Slatemoiil ol financial aclivitlOS
Balance sheet
Notès lo lh8 financial stalem8nls
6-10

EDGWARE & DISTRICT COMMUNAL MIKVEH
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Tlie Irustees presenl thèir annual report and financial stalements for thu year ended 31 M8r¢h 2025.
Tho <iccounls have bpeii iireD<?red iii accordance wilh the aCCOLsnling policies sel oui In noto 1 110 Ihi..
ccoiirils
And ('.omi'ily willi 11)I,. c.h¥ifily's ijnvorning docitrn)enl. 1116 C.hl< nlies Ar.1 2011 And -Actriii.'niing and Rpporting hy
Charilip.%. Sl¥ilenipnl ()1 Re('()minended PraLlice rlP)IilicalJlL lo Gharilie5 prep<iiing Ihpii
with the Fiiirliicial Ropoflin(J SlJndard app11r.able In the UK and Rèpublic ol Ireland IFRS 1021" las amende(J for
accounltnq penods ¢ommen¢ing Irom l January 20161
Objectiv05 and activities
Tho ¢harily'5 obi8cI is to promote Ihe Jéwish religlon in Edgware and 8diacenl communities by operaling the
Mikvett (Ritual Pool) sited in the grounds ol Ihe United Synagogue in Edgware. and there h85 been no chango In
Ihis during the year.
Tli¥ Iru51ees have paid due regard lo guidance issued by the Charity Commission in deciding whal Activities Ihe
charity should undertake.
Achi8v8ments and performance
The charity's financial position and results fr)r the year a￿ as sel out Dn pages 4 10 5 01 Ihese finanLial
stalemenls
Financial review
11 1% Ihp poliry rjf the charity Ihal iinreslncted funds which havo nc?t bppn d￿Si¢l[l￿al￿.ll Iiir a spe.cilii'. iiso. shoiil(I ljc,
maii)tained at a level equivalenl lo between Ihree and six monili'g ¥)xppndiiure. The Iru51ees consider Ihal
r85c￿e5 at this level will ensure that. in the evtsni ol a sioiiifi¢anl dro[J In luiiding, Ilicy will bp ablo to conlinLlP Ihr
charily's CUTrenl aclivilies while consideration is given to ways In whicl) addiiional liJnd5 may b8 raised.
In Ihp. currpnl ypar this level ol funding has not been m3inii?Inpcl ￿1n(l ￿nresIr1e1ed funds are in rtelir.ll ￿11 Ihe year
eiid. The Irustetys Inl?nd to address Ihis by Increased lijtidraising 8fforls iii the eiisulng year and Iherefore, with
Ihe continued suppnrt of the chanly'S main creditor. cTriisider Ihal the goill9 coiicern bc15iS under which Ihe.
c ccounls are prepared femains appropriate.
The IfLJ5tees have assessed the major risks to whi¢h the cliarity Is exposed. and arp sal15fieO 11)al sy51ems are in
place io miligale exposure to the n)ajor risk5.
S¢ructure. govgrnanc• and managoment
The charlty 15 an unincorporaied charity govemed by a trust deed adopted by Ihe truslees daled 2r) NDvemb8r
1980.
The truslees who Served during Ihe y8ar and up ID Ihe dale of signature DI the financial statem&nlS were..
Peter J R8bin
8enjamin J Mir8
David Rabson
Nechemia Jatte
Tzvi Grosskopl
There is no specrfic process for th8 recruitment anL1 appoinlm8nt ol new trustees. However all truslees have a
knowledge ol the communily they aim lo serve and the overall objectlves of the chafily.
Responsibility is shored equally amono all the Ifustees who each take an active part in the charily's aciivities.
The trustees. repori was approved by the Board of Trustees.
Peter J Rabin
TrLJStee

EDGWARE & DISTRICT COMMUNAL MIKVEH
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Daled".

EDGWARE & DISTRICT COMMUNAL MIKVEH
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EDGWARE & DISTRICT COMMUNAL MIKVEH
l Teport to the Irus188s on my examination ol the financial slatemenls of Edgwarè & Disirict Communal Mikveh Ilhe
charilyl for the year ended 31 March 2025
Responsibilities and basis of report
As Ihe Irustees ol the charily you are responsible lor Ihe Preparation of the financial slalemenls in accordance with
Ihe req¢Jirernenls of the Chartb'es Act 2011.
I report in respecl ol my ex3mination ol the chanly s financial 51alernent5 carried oul under seclion 145 01 Ihe
Charities Act 2011 In carrying out my examination I have followed the Direc110115 given by tlip Charity Commission
under section 14515llb} of the Ch8riiiès Ad 2011.
Independent examiner's Statement
Your attention Is drawri lo the fact Ihal Ihe charily has prepared the financial 51al¥ments in accA)rd?nce with IhB
relevani version ol Ilie Slcilemeiit ol ReLurtimeiid¥(J PractlC8 applicable to r.harilies preparing tlieir fiiiai)Litil
18lemenls In acc￿18n¢¢ with the Financial Rpporting Slaiidard applic,able In the UK and Ropublic of lieland IFfrIS
1021 in preference lo Ihe Accounting and Reporting by Chariiies.. Staletnenl ol Recommended Praclice Issued on 1
April 2005 which is relerre¢J lo in Ihe ex(anl regulations bul has now been wilhdrawn l understand that Ihi5 ha5
hepn done in order lor the f1nanci81 slalemenls lo provide 8 true and lair view in 8ccordance with UK Generally
Accepted Acct>unling Practice.
I have compleled my examinalion. l Confirm that no mallers have Lome to rny attention In conneclian With ihe
Itxaminalioii giviiig me c4use lo bf>lieve that in any material re5pecl.
accounting recrjrds were nol kept in resped of Ihe charity as required by secliDn 130 01 the Charities Act 2011.
the finar)¢ial siatemenls do not accord with those record5,' or
the financial slalernenls do not comply wilh the applicable requirements conceming the form and conlenl ol
finaiicial slalprllenls sel out in the Charities IAccounls and Report51 Regulalions 2008 Dlher than any
requirement that the financial slal8menls give a true and lair view. which is nol a m811er considered as part ol
an independent èxamination.
I havp no concerns and have come. across no olhef mallers in connection with the e¥arnination lo which attention
shL)uld be drawn in Ihis report in order to enable a proper understanding of Ihe financial st8lements to be ￿aChed.
Glazprs
843 Finchley Rr)ad
London
NW11 8NA
Dale..

EDGWARE & DISTRICT COMMUNAL MIKVEH
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlct•d Unr?strlct•d
funds
funds
2025
2024
Notfr5
Incorn• from..
Donations and legacie5
Investmenis
67,630
215
66.368
266
Tolal Incom•
67,845
66.634
Ex
endlture o
Charitable 8cliviiic5
72.092
79.321
Not ¢xp•nditur• foi the yearl
Net movement In funds
14.2471
112.6871
Fund balances al 1 April 2024
14,211)
8,476
Fund balanc?5 8131 March 2075
8,4581
The statement ol financial activities includes all gains 8nd1055es recognised in the year.
The slaierneni Of financial activities includes 311 yains and losses recognised In the year. All Income and expendilure
erive ffrom continuing activities.

EDGWARE & DISTRICT COMMUNAL MIKVEH
BALANCE SHEET
AS AT31 MARCH 2025
2025
2024
Notes
Curyenl assels
C3sh at bank and In hand
13,521
16,565
Crèdltors.. amounts f•lling due withln
ane y¢af
10
121,9791
120.7761
Net current liabllbtlgs
18,4581
14.2111
The funds of the charitv
Unresiricled lund5
11
18,4581
14.2111
18,4581
14,2111
The finr]ncial stal￿ne￿
werg approved by the Iruslees on
Peter J Rabin
Trustee

EDGWARE & DISTRICT COMMUNAL MIKVEH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
AccoLtnting policies
Charity information
Edgware & Distncl Communal Mikveh is an unincorporated chanly governed by ils Irust deed.
1.1 Accounting conventlon
Thc 1gr.roLJnis l)Jvp bEson prèpaiod In accofllanc.? wilh th(: p.111¢ Illy's 9ove.Ining doriimpnl. Ihp Ch.Inlle& A¢1
2011 <lt)d -Accouiiling and Rei)ortii)q by Ch.7rilies.' Slalemenl ol RLipnmmpnded Pr'jciice applicdblo In
.? in a¢r()rdiincc. wilh the Financlal Repni1iiirJ Sirinilard Applic,ablp. iii the IIK
ari(1 Rvi)Lihlii-. i)1 Ifel¥3nd IFRS I t)21- I￿5 Amp.ndcil ltsr accuijnllng p&ri()ds Loriin)èiir'iiig fr(Jm l Jiiiiuary 20161
The ch¢lfily Is a Pul)lic Be1191il Eiilily aF dtrlined by FRS 102.
The charity has laken advantage ol Ihe provisions in the SOFIP lor charilie5 applying FRS 102 Update Bullelin
1 not ID prepAf8 3 Slalemenl ol C8sh Flows
The finxnci81 slèlempnls hilVP. dppartod Irnm the Charil￿eS IAc¢ounts aiid Rcportsl Ré'giilaliijiis 2008 nril), lo
Ili& exlenl re(Iiiired lo i)ruvide a Irije lind 131r vlew. This depariure 113$ involvpd fnllDwing I￿1￿ SialQ.mi!iil of
Rpcomi?iendp.Il Pi<i¢liie IL)r Lharilit4s applying FRS 102 ralher Ihan Ilie vprsioii iJl tlie •lrilL'fiieril of
Recommend8d Praciice which is referred lo In the Regulations bul whi¢h has sinGe been wthdr8wn.
The financi81 slalemenis are prepared in sterfing, which Is the funLlional curr8ncy ol the charlty. Monelafy
amoun15 in Ihese financial slatpments are rounded lo the neare51 £
The financial slatemenis have be¢n prepared under the hislorical cost convenlion. The principal accounting
policies adopted are sel oul below.
1.2 Going concern
Al the time of approving the financial stalemenls. the Iriisl8es have a re85DTldble expect8lion Ihal fhc charily
has adequale re50ur¢es lo continue in operational existence lor the loreseeable future Thus Ihe Iruslees
conlinuv lo adopt the gDing concem basis of accounting In preparing the financial stalemènls.
1.3 Charitable fund$
Unrestricted funds are available foi use al the discreuon of the truslee5 in lurtherance of their chariiable
obieclives.
Restricle(J funds are subject to specific conditions by donors or granlors as lo how Ihey may be used. rhe
purposes and uses of the restTicl8d funds are set out in the notes io Ihe finanEial 51atements.
Endowment lunds are subject lo specific conijiliDns by donor8 thal Ihe capilal musl be mainiained by th8
chanly.
1_4 Incomlng rÉ50urces
Incorne is recognised when the charity is legally enlilled to il after any perfo¥man¢è conditions have been mel,
the amounts can be measured reliably, and il 15 probable Ihat income will be received.
Cash donations are recoonised on recèipt. Oihèr donations are recognised once the charity ha5 been notified
of lh8 dor)alion, unless perform8nce conditions require dpfL?rral ol the amounl. Income lax rLJLuvefable in
relation to donations received iJndÉr Gift Aid or deed5 of covenant Is recognised al the Ilme ol Ihe donation.
1.$ R•sourcos expgndod
All cxpendSture Is fecognisEd on 3n accruHls basis

EDGWARE & DISTRICT COMMUNAL MIKVEH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Crltlcal accountlng estlmales and judgements
In Ihe Ji)plictilithn ol Ihe Ghafily 5 accounliiig policies, Ihe Irusigps are retiuired lo make iiidqemerlls. 2slimales
sourc.ps. Thp. eEIIivTraies aiiil a5SCN-Iiiled <15siinipIIoii.4 rlre based nn h151nric.al vxp2n8nce dnd olhpi fiir.'Iiirq IhAI
are consjderod lo he relevairt. Aclual resiills ni(iy diNer Irom Iliese c51im<lles
Tlip esliniates anrl Iinderlwrig assumptions are reviewed r>n an oiigoing b¢lSIS. Revlsions lo accoviiling
psliiiidl?.s rpr.ngnisod In Ihe period ID which Ihp èslimdlp 18 rpvlsefl wherp Ih*> revisian affec,Is niily Ilif31
[)eriods

EDGWARE & DISTRICT COMMUNAL MIKVEH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
In¥¢stments
UnreBlrfcted Unrestricted
lund¥
funds
2025
2024
Intergst recgivable
215
266
Charltable actlvitlos
Operallon of 0￿rAtIOn ol
mikveh
mi*voh
2025
2024
Staff cos15
24,711
7,287
7.877
22.643
3,609
4,765
25.697
11.830
5,175
22,608
6,350
6,461
Supplies
Cleaning
Repairs and m8inlenance
Operalional expen(Jllure
70,892
78.121
Share ol governan(* Costs (see nole 61
1,200
1.200
72.092
79.321
Support rosts
Support Governanc8
cost8
costs
202S
2024 8as15 ol allocgtlDn
Independenl 8xaminers
fèe
1.200
1,200
1.200 Gov8mance
1.200
1,200
1.200
Analysed be￿8e￿
Charitabl8 aclivities
1.200
1,200
1.200
Tru5tee¥
Nun* of the Irusiee5 lor any persons connect8d wilh them) received any r8muneralion or benéfits from the
chèrity during the year.

EDGWARE & DISTRICT COMMUNAL MIKVEH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Employees
Employmont costs
2025
2024
Wages and salaries
24,711
2S.697
Taxatlon
The charity Is exempt from taxation on its acllvities because all 115 income is applied for charitable purp05e$.
10 Credltors: amounts falling tlue withln ¢ne yoar
2025
2024
Other 14x8bon and social security
Olher creditors
Accrua15 and delerred in¢ome
59
20,000
1,920
56
20,000
720
21,979
20,776
11
Unreslrleted funds
The tsnreslricled lund5 01 the charily compnse the unexpendecl balances of donations and gian15 which are
not bubiecl lo specific Lnnrtilioiis by donDrs and grantois 11) how Ihpy may be used Thpsp. Include
de51giidled funds which have been sel aside out of unresiriLied lunds by 11)¢ Iruslees lor 5peLific puip058S.
At 1 April
2024
Incomlng
r•sour¢o
Rè•ourceB At 31 Marrh
•xpend•d
2025
General hjnds
14.2111
67.845
{72,0921
8.4581
Pr•vlou$ y•ar:
At l Aprfl
2023
Incomlng
resources
R8souree• At 31 March
expendvd
2024
Genero1 hjnds
8,476
66,834
Ifg.3211
14.2111
12 Relat•d party transJctlons
There were no disc105able related party Irdnsactions during the year12024 - none).
10-