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 be￿een 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 COn￿n￿e 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 Con￿rn 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 du￿n9 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 Compl￿ad my èxamination. l ¢onfim th•t no matter6 have come lo my att8nUon In ￿nneCt￿on 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 re￿rd5', 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 T8￿gnIS•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 chan￿9 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 Charl￿e& 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 cOn￿ntion. 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 $latamentB.
1.3 Ch*rltAbl• lund•
Unrestricted fund$ •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$1￿cted funds are set out In tho notes to the financi81 slat&ments.
Endowm8nt funds are svbied to specrfic conditions by donor8 that the capltal must be maintained by the
harlty.
1.4 Incoming r•$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 expe￿enCe and other factors that
are ¢on$ldered lo be relevant. Actual ￿S￿ltS may drffer from these esUmat85.
The e$llm•les and undertying assumptions are rewewed on an ongolng basis. Revisions to ac¢ounling
estimate$ are re￿gnIsed in the perfod in vthid) the e8tim8te 18 revised where the r￿lS1On 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 exam￿eT6
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
Tru*t•••
None of Ihe trustees lor any persons connected wlth them) le￿1Ve￿ 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• Y￿r.
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 be￿een 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 COn￿n￿e 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 Con￿rn 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 du￿n9 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 Compl￿ad my èxamination. l ¢onfim th•t no matter6 have come lo my att8nUon In ￿nneCt￿on 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 re￿rd5', 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 T8￿gnIS•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 chan￿9 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 Charl￿e& 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 cOn￿ntion. 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 $latamentB.
1.3 Ch*rltAbl• lund•
Unrestricted fund$ •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$1￿cted funds are set out In tho notes to the financi81 slat&ments.
Endowm8nt funds are svbied to specrfic conditions by donor8 that the capltal must be maintained by the
harlty.
1.4 Incoming r•$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 expe￿enCe and other factors that
are ¢on$ldered lo be relevant. Actual ￿S￿ltS may drffer from these esUmat85.
The e$llm•les and undertying assumptions are rewewed on an ongolng basis. Revisions to ac¢ounling
estimate$ are re￿gnIsed in the perfod in vthid) the e8tim8te 18 revised where the r￿lS1On 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 exam￿eT6
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
Tru*t•••
None of Ihe trustees lor any persons connected wlth them) le￿1Ve￿ 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• Y￿r.
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).