Charlty reglstratlon number 281586 IEngl•nd and Wale81 EDGWARE & DISTRICT COMMUNAL MIKVEH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
EDGWARE & DISTRICT COMMUNAL MIKVEH LEGAL AND ADMINISTRATIVE INFORMATION Thi*t••• Peter J Rabln Benlamln J Mire David Rabson Nechenla Jaffe Tzvl Gro8$kopf Charlty r•gl•tr•tlon England and Wales 281586 Independent •x•mln•r GlazeTB 843 Fln¢hley Road London NW118NA
EDGWARE & DISTRICT COMMUNAL MIKVEH CONTENTS P*g• Trustees, rewjrt Independent oxamlnees raport statement of fln4nd•l J¢llvlUg8 8al#nc• 8he•t Note8 10 the fln8ndal BtatementB 8-11
EDGWARE & DISTRICT COMMUNAL MIKVEH TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2026 The trustees pre8ent their annual report and finan¢ial $tsl¢menls for the year ended 31 March 2026. The 8¢¢ounts have been prepared in accordance with the accounting policies set out in note 1 1to the accounts And COTnply hwlh the chanty's governing document, th8 Charflies Act 2011 and 'Accounting and Reporting by Charities." Stat8rnent of Recommended Praclice applicable to th8rlUe5 preparing their accounts In accordance wllh the Financial Reporting Standard applicable in the UK ond Republic of Ireland IFRS 1021. las amended for accounting p8rlod8 cornmenclng from 1 January 20161 ObJèctlv•• and actbvltl•• The Chadty's object is to promote the Jawsh religlon In Edgware and adjacent ¢ommunlties by operating the Mikveh (Ritual Pool) sited in the grounds of the Vnilod SynJgogue in Edgware, and Ihgrg has been no change in thls durfng the year. Th• trustaes h8v& pald due regard to guldance 18wed by the Chartty CommlsBiOll in decidlng what ¥ctfvllieB the charfly should und•rtake. Achl•vem•nt• •nd p•rforyn•nc• Thg Gharlty's Ilnanryal positlon and re8uIt8 for thé y•ar 8r8 88 8et out on pages 4 to 5 01 ¢hese fin8naal ststement5. Ouring the hear the trvstees establi8hed o designatèd fund In connection th the rofurbl8hmenl ol the Mlkveh. Flnancl•l r•vl•w 11 is tho policy ol the ch8rlty that unre8trlcted lunds ¥thlL hove not been designated for 8 speclfic use should be maintained at a l•v¢l equivalenl lo beeen three and month's expendlture. The trustee8 con81der that reselves at thlg level 11 ensure that. In the event of a 3ignificant drop in funthing, they will be abl8 to COnne the charlty's current aclivilios wlille ¢onsW•ratlon Is glven to wayg In whlch addltionDI funds rnay be ra188d. In the current year Ihis level of funding has not been rnaintained and unrestricted funds, other than those de5ign?led by Ihe Iruslees for r8furblshment of the Mlkveh, are in defiat at the yeur and. The trustees intend to address Ihls by increased fundraising efforts in the ensuing year and therefo, wlth the contlnuad BUPPOrt of the charity's maln cr?dltor, con8lder that the golng Conrn b9$1$ under whlc the accounts Arè prep?red rem8ins 8pproprtate. The trustees have assèssed lh• major risks lo which the ch8rfty18 expo88d, •nd ar8 saU5fled that 8y$t•m8 are In place lo mitigate exposure to the mglor ri8kB. stN¢tur•, governance and m•nagem•nt The charity Is an unlncovpor8t•d charity governed by a trust deed adoptud k>y 11?¥ trustees dated 20 Nov•mber 1980. The Iru$lee8 who aerved dun9 the yeaf and up to the date of slgnalure of Ihe financial $tatemenl3 We., Peter J Rabln 88nlamin J More David Rabson Nechemia Jaffe Tzvl Grosskopf There Is no sperjfic PToce53 for the recruitment and appointrnent of new Iru¥lees. However all tru$t¥e8 have a knowledge ofthe community Ih¢y 8lm lo ¥erve and the overall ¢Jblectfves ofthè tharity. Res Ibilty is shared eqvalty among all the trust8è8 who èach take an actNe part In thè ¢h8ritYB acdvities. trustee ' report was apprDve<J by1he Board of Trustees. njarnln J Mlr•
EDGWARE & DISTRICT COMMUNAL MIKVEH TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 hlARCH 2026 Trustee Dated,.
EDGWARE & DISTRICT COMMUNAL MIKVEH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EDGWARE & DISTRICT COMMUNAL MIKVEH I report to the trustees on my exBmlnalon of the finanrJal 8t8ternents of Edgware & District Communal Mikveh (the charity} for the year ended 31 March 2026. R?•pon•lbllltl•• and ba•lb of report A$ the Iru8lee¥ of the tharity you aTe responslble for the preparation of the finon¢lgJ $tstemenl8 in accordance wilh the raquiremtsnts of Ihe CharfU85 Act 2011. I report in respect of my 8xamlnatlon of the charty'6 ftnancial Btalements carried out under se¢llon 145 of the Charities Act 2011. In carrylng Out my •xamlnallon I have followed the Directions gNen by the Charity Commis&icii under sectlon 14SISI{bl of Ihe Ch8rfUesAct 2011. Indepèndent examln•rf• •t*t•m•nt Your att8ntion Is drawn lo the fact that the charSty has prepared ihe flnancial statements In accordance wth the ralavant verslon 91 th¢ Stal&m#nl of Recommendèd Practice appllcable to chadtles PTeparing thelr ffnanclal 8tstement8 in accord8nce wtth ihe Financi81 Reportlng Standard applicable in the UK and Republlc of IrvJl8nd IFRS 1021 In pref6rence to the Aceounting and Reportlng by Ch8ritles.' Stslemenl of Recommended Pr8Ctlcè Issu8d on 1 April 2005 which is referred to in the extant regulations but h&s now been withdrawn. l understand that th18 has been done In order for the financlal staternents to provldo g Iwe and tsir vlew In ¥¢cord8nce wtth UK Generalty Accepted Accounting Practice. I hav8 Complad my èxamination. l ¢onfim th•t no matter6 have come lo my att8nUon In nneCton wth the •xgmln8tlon 9lvlng m8 cau9• to bellèva IhAI In 8ny rnalerial respect.. at£ounting records were not kept Sn re8pect of the charlty 88 requir•d by Éèctlon 130 of the Charitle8 Act 2011. the flnanc181 st8tementB do not 8ccord wfth thosè rerd5', OT the fin8n¢lal 8talement8 do not comply with the appllcable requirement8 con¢eining the lorm and contenl ol flnanclal statemgnls out In the Charllle6 (Accounts and Report81 Regulatlons 2008 other than any rtqulrement thal the finan¢l81 $lal¢m¢nts glve ¥ true and fair wew, which is not a matter considered as part ol an Independent examlnatk)n. I have no concems and have come 8cr088 no other matterg IrT Ixjnnectlon th the examlnation to %thlch attentlon 8hould be drawn in Ihis repori in order lo enable a proper understsndlng of lh& fjnanty818tatement8 lo be reached. Glaz•rn 843 Flnchley Road London NW118NA Oate..
EDGWARE & DISTRICT COMMUNAL MIKVEH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2026 Unre8trlct•d De•lgn•i•d lund$ funds Total UnMtrfcted fund• 2026 2028 2026 2026 Notes Donallons and legacles Investments 88,023 153 81,000 129,023 153 67,630 215 Total Incom• 88,176 81,000 129,178 67,845 Chariloble aetlvitle8 76,359 40,570 116,929 72,092 N•t •xpendltur• for the yearl Net movernent In fund• 18,1831 20.430 12,247 14,247) Fund bolancas at 1 April 2025 18.4581 18,4581 14.2111 Fund b•l•ne at 31 March 2026 {16,6411 20,430 3,789 {8.4581 The 8tstemthit of llnanclal oclvttl88 Includ•8 am galni and108868 rocogni$ed In th• ye8r. The st8t•ment of finAncl81 activltle8 Includ¢8 8119aln8 8nd106Bes T8gnIS•d In the year. All Income and &xpendllure deYlv8 from conllnuing acu¥Ie.
EDGWARE & DISTRICT COMMUNAL MIKVEH BALANCE SHEET AS AT 31 MARCH 2026 2026 2020 Current aM•ts Cash al bank and In hand 2S,029 13.521 Cr8dltor¥'. ¥mount• falllnq du• 4th1n on• y••r io 121.2401 121,9791 N•t curY•nt •••t•llllabllltle•l 3.789 18.4581 Th• fund• of th• charlty Deslgnated fund Unrestricted fund• 11 12 20.430 116,8411 18,4S81 3,789 18.4S81 The clal 8tat8rnents were opprov•d by the Iru81ees on . enj8 Irè
EDGWARE & DISTRICT COMMUNAL MIKVEH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 A¢eountlng policles Charity infonnation Edgware & District Communal Mikveh Is •n unlncorpor8ted charity govemed by its trust deed.. 1.1 Accountlng conventlon The accounts have beon prepared in accordJnc¢ wllh the chan9 governlng document, the Charllle8 Acl 2011 and °Accounlny #nd Reporting by Charflle$.' Stalernent of Recomm•nd8d Practice applicable to charille6 pr8parfng their accounts in accordance wtth the Financial Reportlng Standard applicable the UK nd Republic of lieland IFRS 1021. las amended for accounllng perlodÉ commencAng from 1 January 20161. Th& charty Is a Public Benefit Entlty as defined by FRS 102. The charty has taken advanl89è of the provlslons In the SQRP for ¢harllles apptying FRS 102 Upd81e Bullelln 1 not to prepare 8 Slalemènt of Cash Flows. The financial statements hav• doparted from the Charitl•8 (Accounts and Report$l Regulation3 2(KJ8 only lo the extent required lo provlde a true and fair vl•w. This departure h88 Involved follo%ng ¢he Slal¢m¢nt of Recommend¥d Practlce for Charle& applylng FRS 102 rather than the version of the Slalement of Recommended Practice which15 refetred 1¢ in the Regulauons bul whlch has slnce been wrthdravm. The flnonclal slatemenls are prepawd In sterling. whlth 18 th8 functlonal currency of th8 ¢harfty. Monetary amounts In these fin8nclal 81alemenl$ are rounded lo the ne•r•sl £. The flnandol slatamenl8 hove been prepared under the hlstorfcal COBt cOnntion. The princAp&I accountin9 pollrie8 adoptèd Ar• &ot out below. 1.2 Golng ¢onc•rn At the tlme of approving th8 financial slatemenls, the trustees have a reasonable ¢xpèctatlon that the charfty has adequate resource$ lo contt.nue In operallon81 exlst8nce for the fore38eable fvlur¢. Thus the Irusl?e$ contlnue lo adopt tho going concern bas18 018¢countlng In preparing the finan¢lo1 $latamentB. 1.3 ChrltAbl• lund• Unrestricted fund$ •r¢ gvallable for use al th• dlBcrdon of the truste In furtherance of their t¥rltable objective$. Deslgnaled funds are funds set aslde by thè trustee$ out of unrestricted funds for 8 specffjc purpos¢ In Ivrtherance of the ¢hAritsble oblediveg.. Restricted funds are subiv¢t lo spadfic conditions by donors or grantors as lo how they may be used. The purposes and use5 01 the le$1cted funds are set out In tho notes to the financi81 slat&ments. Endowm8nt funds are svbied to specrfic conditions by donor8 that the capltal must be maintained by the harlty. 1.4 Incoming r•$our¢e8 Income is recognlsed Mthen the chanty is legalty enlitled io It after any performance condlllons have been met, the amount6 ran be mea8uwd reliably. and il is prob4blo that income will be received. Cash donations are recognis8d on receipt. Olher donation5 are recognlsed once the chaiity has been notified of the donation. unle55 performance conditions require deferral of the arnount. Income tax recoverable in relab'on to donalons r•celved under Gift Akl or d¢ed$ of covenant IS Tecognlsed at the time of the donation. 1.5 Resources expended All expenditure is recogni8ed on an acLruals ba818.
EDGWARE & DISTRICT COMMUNAL MIKVEH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Crltlcal accountlng •$tSmat•s and Judg•m•nts In the appllcauon of the charity's accounting poli&es, Ihe trustees are requlred to make judgements, estimates nd a53umptions about the carying amount ol assets and liabilities that are not readily apparant from other sources. The estimates and assocAated 8s$umpJons are based on historical expeenCe and other factors that are ¢on$ldered lo be relevant. Actual SltS may drffer from these esUmat85. The e$llm•les and undertying assumptions are rewewed on an ongolng basis. Revisions to ac¢ounling estimate$ are regnIsed in the perfod in vthid) the e8tim8te 18 revised where the rlS1On affecis only th•1 period, or In the period of the revislon and futurn perlDd3 where the rovlslon affects both current and future pertod8.
EDGWARE & DISTRICT COMIIJUNAL MII(VEH NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 AIARCII Z026 unrnJtrlei¥d OMlgn41•d lundk 2025 eo,023 01.0Tr) 129,0?J 07.63J Farth•y*ir•Thd•d JI Muth 10 67.830 87.630
EDGWARE & DISTRICT COMMUNAL MIKVEH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Investments Unr••tricted Unrestrfd•d Tund8 fijnds 2026 2025 Inlgr•8t recelvable 153 215 Ch•rlt•ble actlvltl•g Opor•Uon of Op•rntfion of mlkv•h mlkv•h 2026 2026 Staff costs udiitle8 Supplle8 Cl•anlng Repair8 and malntsnanco Oper8tlonal exp¢ndlture 27.245 11,260 6,118 20,928 4S,319 4,859 24,711 7,287 7,877 22,643 3,609 4,765 11S,729 70,892 Share of govem8nce COBt818e¢ not¢ 81 1,200 1,200 118,929 72.092 An•lyil• by fund Unreslricted funds D&iignated lunds 78.359 40,570 72,092 116,929 72,092 Support eo•t8 Support Gov•m•nce co•ts co•t• 2026 2025 B••lo of alloeallon Indop$nd¢nl exameT6 fee 1.200 1,200 1,200 Governance 1,200 1.200 1,200 Anatysed behveen Charitable activlles 1,200 1.200 1.2CiI
EDGWARE & DISTRICT COMMUNAL MIKVEH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Trut••• None of Ihe trustees lor any persons connected wlth them) le1Ve any remuner8I1)n or benefll$ from the charity during the year. Employee• Employmont eolts 2026 2026 Wage6 and salarfes 27.245 24,711 T•xatlon The ¢harfty18 ?x•rnpI from Igxallon on ItB actlvlues because all Ils In¢ome Ss applled for charhable purposes. 10 Cf•dltorn.' •mount• l•lllng due ¥lthln onv year 2028 2026 Oth•r taxguon and sod818ecurlty Other ¢redltor8 Acuual8 and deferred income 40 20,000 1,200 20,000 1,920 21,240 21,979 11 D••lgMt•d lynd• Thése a designated funds vthith ere mal&rf41 lo th¢ charity'8 aCtivilieB. At 1 Aprll 2025 Incomlng •our¢ R••ourc•• At 31 March expendod 2026 61.000 140,5701 20.430 12 Unre¥trlct•d lund• The unrestrlctèd funds of the charfty comprise the unexpended balances of donations and grants whith are not Subject to specrfic conditMs by donors anil grantors as to how they may be u8ed. At 1 Aprti 2025 Incomlng resoure•• Re8ource8 At 31 Plarch expended 2026 General funds 18,4581 68,176 176,359) 116,8411 10-
EDGWARE & DISTRICT COMMUNAL MIKVEH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2026 12 Unrn8trlctod lund• {Contlnu•dl Pr•vlou• Yr. At 1 Aprfl 2024 Ineornlng rnsources Re¥ource• At 31 March ¢xpend?d 2025 General funds 14,2111 67,845 172,0921 18.4581 13 Analy•l• of n•t •u•ts b•tw••n funds UnNiiylct•d nd• DMlgnat•d fund• Total 2026 2026 2026 At 31 March 2026: Curr8nt a89at8llllabllklesl 116,6411 20,430 3.789 116,8411 20.430 3,789 Unrnslrlct•d lunds Dwlgh*t•d fund¥ Totsl 2025 2025 2028 At 31 Mor¢h 20215: Current aBB8tsllllabllllle81 18,4581 18,4581 {8,4581 18,4581 14 R•l•t•d party tr•n8•ctlon• There were no disdosable related paty tr8nsoCtion$ durlng the year12025- none).
Charlty reglstratlon number 281586 IEngl•nd and Wale81 EDGWARE & DISTRICT COMMUNAL MIKVEH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
EDGWARE & DISTRICT COMMUNAL MIKVEH LEGAL AND ADMINISTRATIVE INFORMATION Thi*t••• Peter J Rabln Benlamln J Mire David Rabson Nechenla Jaffe Tzvl Gro8$kopf Charlty r•gl•tr•tlon England and Wales 281586 Independent •x•mln•r GlazeTB 843 Fln¢hley Road London NW118NA
EDGWARE & DISTRICT COMMUNAL MIKVEH CONTENTS P*g• Trustees, rewjrt Independent oxamlnees raport statement of fln4nd•l J¢llvlUg8 8al#nc• 8he•t Note8 10 the fln8ndal BtatementB 8-11
EDGWARE & DISTRICT COMMUNAL MIKVEH TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2026 The trustees pre8ent their annual report and finan¢ial $tsl¢menls for the year ended 31 March 2026. The 8¢¢ounts have been prepared in accordance with the accounting policies set out in note 1 1to the accounts And COTnply hwlh the chanty's governing document, th8 Charflies Act 2011 and 'Accounting and Reporting by Charities." Stat8rnent of Recommended Praclice applicable to th8rlUe5 preparing their accounts In accordance wllh the Financial Reporting Standard applicable in the UK ond Republic of Ireland IFRS 1021. las amended for accounting p8rlod8 cornmenclng from 1 January 20161 ObJèctlv•• and actbvltl•• The Chadty's object is to promote the Jawsh religlon In Edgware and adjacent ¢ommunlties by operating the Mikveh (Ritual Pool) sited in the grounds of the Vnilod SynJgogue in Edgware, and Ihgrg has been no change in thls durfng the year. Th• trustaes h8v& pald due regard to guldance 18wed by the Chartty CommlsBiOll in decidlng what ¥ctfvllieB the charfly should und•rtake. Achl•vem•nt• •nd p•rforyn•nc• Thg Gharlty's Ilnanryal positlon and re8uIt8 for thé y•ar 8r8 88 8et out on pages 4 to 5 01 ¢hese fin8naal ststement5. Ouring the hear the trvstees establi8hed o designatèd fund In connection th the rofurbl8hmenl ol the Mlkveh. Flnancl•l r•vl•w 11 is tho policy ol the ch8rlty that unre8trlcted lunds ¥thlL hove not been designated for 8 speclfic use should be maintained at a l•v¢l equivalenl lo beeen three and month's expendlture. The trustee8 con81der that reselves at thlg level 11 ensure that. In the event of a 3ignificant drop in funthing, they will be abl8 to COnne the charlty's current aclivilios wlille ¢onsW•ratlon Is glven to wayg In whlch addltionDI funds rnay be ra188d. In the current year Ihis level of funding has not been rnaintained and unrestricted funds, other than those de5ign?led by Ihe Iruslees for r8furblshment of the Mlkveh, are in defiat at the yeur and. The trustees intend to address Ihls by increased fundraising efforts in the ensuing year and therefo, wlth the contlnuad BUPPOrt of the charity's maln cr?dltor, con8lder that the golng Conrn b9$1$ under whlc the accounts Arè prep?red rem8ins 8pproprtate. The trustees have assèssed lh• major risks lo which the ch8rfty18 expo88d, •nd ar8 saU5fled that 8y$t•m8 are In place lo mitigate exposure to the mglor ri8kB. stN¢tur•, governance and m•nagem•nt The charity Is an unlncovpor8t•d charity governed by a trust deed adoptud k>y 11?¥ trustees dated 20 Nov•mber 1980. The Iru$lee8 who aerved dun9 the yeaf and up to the date of slgnalure of Ihe financial $tatemenl3 We., Peter J Rabln 88nlamin J More David Rabson Nechemia Jaffe Tzvl Grosskopf There Is no sperjfic PToce53 for the recruitment and appointrnent of new Iru¥lees. However all tru$t¥e8 have a knowledge ofthe community Ih¢y 8lm lo ¥erve and the overall ¢Jblectfves ofthè tharity. Res Ibilty is shared eqvalty among all the trust8è8 who èach take an actNe part In thè ¢h8ritYB acdvities. trustee ' report was apprDve<J by1he Board of Trustees. njarnln J Mlr•
EDGWARE & DISTRICT COMMUNAL MIKVEH TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 hlARCH 2026 Trustee Dated,.
EDGWARE & DISTRICT COMMUNAL MIKVEH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EDGWARE & DISTRICT COMMUNAL MIKVEH I report to the trustees on my exBmlnalon of the finanrJal 8t8ternents of Edgware & District Communal Mikveh (the charity} for the year ended 31 March 2026. R?•pon•lbllltl•• and ba•lb of report A$ the Iru8lee¥ of the tharity you aTe responslble for the preparation of the finon¢lgJ $tstemenl8 in accordance wilh the raquiremtsnts of Ihe CharfU85 Act 2011. I report in respect of my 8xamlnatlon of the charty'6 ftnancial Btalements carried out under se¢llon 145 of the Charities Act 2011. In carrylng Out my •xamlnallon I have followed the Directions gNen by the Charity Commis&icii under sectlon 14SISI{bl of Ihe Ch8rfUesAct 2011. Indepèndent examln•rf• •t*t•m•nt Your att8ntion Is drawn lo the fact that the charSty has prepared ihe flnancial statements In accordance wth the ralavant verslon 91 th¢ Stal&m#nl of Recommendèd Practice appllcable to chadtles PTeparing thelr ffnanclal 8tstement8 in accord8nce wtth ihe Financi81 Reportlng Standard applicable in the UK and Republlc of IrvJl8nd IFRS 1021 In pref6rence to the Aceounting and Reportlng by Ch8ritles.' Stslemenl of Recommended Pr8Ctlcè Issu8d on 1 April 2005 which is referred to in the extant regulations but h&s now been withdrawn. l understand that th18 has been done In order for the financlal staternents to provldo g Iwe and tsir vlew In ¥¢cord8nce wtth UK Generalty Accepted Accounting Practice. I hav8 Complad my èxamination. l ¢onfim th•t no matter6 have come lo my att8nUon In nneCton wth the •xgmln8tlon 9lvlng m8 cau9• to bellèva IhAI In 8ny rnalerial respect.. at£ounting records were not kept Sn re8pect of the charlty 88 requir•d by Éèctlon 130 of the Charitle8 Act 2011. the flnanc181 st8tementB do not 8ccord wfth thosè rerd5', OT the fin8n¢lal 8talement8 do not comply with the appllcable requirement8 con¢eining the lorm and contenl ol flnanclal statemgnls out In the Charllle6 (Accounts and Report81 Regulatlons 2008 other than any rtqulrement thal the finan¢l81 $lal¢m¢nts glve ¥ true and fair wew, which is not a matter considered as part ol an Independent examlnatk)n. I have no concems and have come 8cr088 no other matterg IrT Ixjnnectlon th the examlnation to %thlch attentlon 8hould be drawn in Ihis repori in order lo enable a proper understsndlng of lh& fjnanty818tatement8 lo be reached. Glaz•rn 843 Flnchley Road London NW118NA Oate..
EDGWARE & DISTRICT COMMUNAL MIKVEH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2026 Unre8trlct•d De•lgn•i•d lund$ funds Total UnMtrfcted fund• 2026 2028 2026 2026 Notes Donallons and legacles Investments 88,023 153 81,000 129,023 153 67,630 215 Total Incom• 88,176 81,000 129,178 67,845 Chariloble aetlvitle8 76,359 40,570 116,929 72,092 N•t •xpendltur• for the yearl Net movernent In fund• 18,1831 20.430 12,247 14,247) Fund bolancas at 1 April 2025 18.4581 18,4581 14.2111 Fund b•l•ne at 31 March 2026 {16,6411 20,430 3,789 {8.4581 The 8tstemthit of llnanclal oclvttl88 Includ•8 am galni and108868 rocogni$ed In th• ye8r. The st8t•ment of finAncl81 activltle8 Includ¢8 8119aln8 8nd106Bes T8gnIS•d In the year. All Income and &xpendllure deYlv8 from conllnuing acu¥Ie.
EDGWARE & DISTRICT COMMUNAL MIKVEH BALANCE SHEET AS AT 31 MARCH 2026 2026 2020 Current aM•ts Cash al bank and In hand 2S,029 13.521 Cr8dltor¥'. ¥mount• falllnq du• 4th1n on• y••r io 121.2401 121,9791 N•t curY•nt •••t•llllabllltle•l 3.789 18.4581 Th• fund• of th• charlty Deslgnated fund Unrestricted fund• 11 12 20.430 116,8411 18,4S81 3,789 18.4S81 The clal 8tat8rnents were opprov•d by the Iru81ees on . enj8 Irè
EDGWARE & DISTRICT COMMUNAL MIKVEH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 A¢eountlng policles Charity infonnation Edgware & District Communal Mikveh Is •n unlncorpor8ted charity govemed by its trust deed.. 1.1 Accountlng conventlon The accounts have beon prepared in accordJnc¢ wllh the chan9 governlng document, the Charllle8 Acl 2011 and °Accounlny #nd Reporting by Charflle$.' Stalernent of Recomm•nd8d Practice applicable to charille6 pr8parfng their accounts in accordance wtth the Financial Reportlng Standard applicable the UK nd Republic of lieland IFRS 1021. las amended for accounllng perlodÉ commencAng from 1 January 20161. Th& charty Is a Public Benefit Entlty as defined by FRS 102. The charty has taken advanl89è of the provlslons In the SQRP for ¢harllles apptying FRS 102 Upd81e Bullelln 1 not to prepare 8 Slalemènt of Cash Flows. The financial statements hav• doparted from the Charitl•8 (Accounts and Report$l Regulation3 2(KJ8 only lo the extent required lo provlde a true and fair vl•w. This departure h88 Involved follo%ng ¢he Slal¢m¢nt of Recommend¥d Practlce for Charle& applylng FRS 102 rather than the version of the Slalement of Recommended Practice which15 refetred 1¢ in the Regulauons bul whlch has slnce been wrthdravm. The flnonclal slatemenls are prepawd In sterling. whlth 18 th8 functlonal currency of th8 ¢harfty. Monetary amounts In these fin8nclal 81alemenl$ are rounded lo the ne•r•sl £. The flnandol slatamenl8 hove been prepared under the hlstorfcal COBt cOnntion. The princAp&I accountin9 pollrie8 adoptèd Ar• &ot out below. 1.2 Golng ¢onc•rn At the tlme of approving th8 financial slatemenls, the trustees have a reasonable ¢xpèctatlon that the charfty has adequate resource$ lo contt.nue In operallon81 exlst8nce for the fore38eable fvlur¢. Thus the Irusl?e$ contlnue lo adopt tho going concern bas18 018¢countlng In preparing the finan¢lo1 $latamentB. 1.3 ChrltAbl• lund• Unrestricted fund$ •r¢ gvallable for use al th• dlBcrdon of the truste In furtherance of their t¥rltable objective$. Deslgnaled funds are funds set aslde by thè trustee$ out of unrestricted funds for 8 specffjc purpos¢ In Ivrtherance of the ¢hAritsble oblediveg.. Restricted funds are subiv¢t lo spadfic conditions by donors or grantors as lo how they may be used. The purposes and use5 01 the le$1cted funds are set out In tho notes to the financi81 slat&ments. Endowm8nt funds are svbied to specrfic conditions by donor8 that the capltal must be maintained by the harlty. 1.4 Incoming r•$our¢e8 Income is recognlsed Mthen the chanty is legalty enlitled io It after any performance condlllons have been met, the amount6 ran be mea8uwd reliably. and il is prob4blo that income will be received. Cash donations are recognis8d on receipt. Olher donation5 are recognlsed once the chaiity has been notified of the donation. unle55 performance conditions require deferral of the arnount. Income tax recoverable in relab'on to donalons r•celved under Gift Akl or d¢ed$ of covenant IS Tecognlsed at the time of the donation. 1.5 Resources expended All expenditure is recogni8ed on an acLruals ba818.
EDGWARE & DISTRICT COMMUNAL MIKVEH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Crltlcal accountlng •$tSmat•s and Judg•m•nts In the appllcauon of the charity's accounting poli&es, Ihe trustees are requlred to make judgements, estimates nd a53umptions about the carying amount ol assets and liabilities that are not readily apparant from other sources. The estimates and assocAated 8s$umpJons are based on historical expeenCe and other factors that are ¢on$ldered lo be relevant. Actual SltS may drffer from these esUmat85. The e$llm•les and undertying assumptions are rewewed on an ongolng basis. Revisions to ac¢ounling estimate$ are regnIsed in the perfod in vthid) the e8tim8te 18 revised where the rlS1On affecis only th•1 period, or In the period of the revislon and futurn perlDd3 where the rovlslon affects both current and future pertod8.
EDGWARE & DISTRICT COMIIJUNAL MII(VEH NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 AIARCII Z026 unrnJtrlei¥d OMlgn41•d lundk 2025 eo,023 01.0Tr) 129,0?J 07.63J Farth•y*ir•Thd•d JI Muth 10 67.830 87.630
EDGWARE & DISTRICT COMMUNAL MIKVEH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Investments Unr••tricted Unrestrfd•d Tund8 fijnds 2026 2025 Inlgr•8t recelvable 153 215 Ch•rlt•ble actlvltl•g Opor•Uon of Op•rntfion of mlkv•h mlkv•h 2026 2026 Staff costs udiitle8 Supplle8 Cl•anlng Repair8 and malntsnanco Oper8tlonal exp¢ndlture 27.245 11,260 6,118 20,928 4S,319 4,859 24,711 7,287 7,877 22,643 3,609 4,765 11S,729 70,892 Share of govem8nce COBt818e¢ not¢ 81 1,200 1,200 118,929 72.092 An•lyil• by fund Unreslricted funds D&iignated lunds 78.359 40,570 72,092 116,929 72,092 Support eo•t8 Support Gov•m•nce co•ts co•t• 2026 2025 B••lo of alloeallon Indop$nd¢nl exameT6 fee 1.200 1,200 1,200 Governance 1,200 1.200 1,200 Anatysed behveen Charitable activlles 1,200 1.200 1.2CiI
EDGWARE & DISTRICT COMMUNAL MIKVEH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Trut••• None of Ihe trustees lor any persons connected wlth them) le1Ve any remuner8I1)n or benefll$ from the charity during the year. Employee• Employmont eolts 2026 2026 Wage6 and salarfes 27.245 24,711 T•xatlon The ¢harfty18 ?x•rnpI from Igxallon on ItB actlvlues because all Ils In¢ome Ss applled for charhable purposes. 10 Cf•dltorn.' •mount• l•lllng due ¥lthln onv year 2028 2026 Oth•r taxguon and sod818ecurlty Other ¢redltor8 Acuual8 and deferred income 40 20,000 1,200 20,000 1,920 21,240 21,979 11 D••lgMt•d lynd• Thése a designated funds vthith ere mal&rf41 lo th¢ charity'8 aCtivilieB. At 1 Aprll 2025 Incomlng •our¢ R••ourc•• At 31 March expendod 2026 61.000 140,5701 20.430 12 Unre¥trlct•d lund• The unrestrlctèd funds of the charfty comprise the unexpended balances of donations and grants whith are not Subject to specrfic conditMs by donors anil grantors as to how they may be u8ed. At 1 Aprti 2025 Incomlng resoure•• Re8ource8 At 31 Plarch expended 2026 General funds 18,4581 68,176 176,359) 116,8411 10-
EDGWARE & DISTRICT COMMUNAL MIKVEH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2026 12 Unrn8trlctod lund• {Contlnu•dl Pr•vlou• Yr. At 1 Aprfl 2024 Ineornlng rnsources Re¥ource• At 31 March ¢xpend?d 2025 General funds 14,2111 67,845 172,0921 18.4581 13 Analy•l• of n•t •u•ts b•tw••n funds UnNiiylct•d nd• DMlgnat•d fund• Total 2026 2026 2026 At 31 March 2026: Curr8nt a89at8llllabllklesl 116,6411 20,430 3.789 116,8411 20.430 3,789 Unrnslrlct•d lunds Dwlgh*t•d fund¥ Totsl 2025 2025 2028 At 31 Mor¢h 20215: Current aBB8tsllllabllllle81 18,4581 18,4581 {8,4581 18,4581 14 R•l•t•d party tr•n8•ctlon• There were no disdosable related paty tr8nsoCtion$ durlng the year12025- none).