Charity number: 287148
THE INDEPENDENT JEWISH DAY SCHOOL FOUNDATION
(A company limited by guarantee)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

THE INDEPENDENT JEWISH DAY SCHOOL FOUNDATION
IA company limited by guarantee)
CONTENTS
Page
Reference and admlnlstratlve detslls of the charlty, Its and advlsers
Trustees. report
Independent examlner's report
ststement of financial activitlOS
Balance sheet
Notes to the financial ststomgnts
8-15

THE INDEPENDENT JEWISH DAY SCHOOL FOUNDATION
IA company limited by guarantee)
REFERENCEAND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 AUGUST 2024
Trustees
J Wosner
J Grodzinski
M Cohen
Charity registered number
Reglstered offlc&
287148
3 Haslemere Avenue
London
NW4 2PU
Accountant
BKL Audit LLP
Chartered Accountants
35 Ballards Lane
London
N3 1XW
Page 1

THE INDEPENDENT JEWISH DAY SCHOOL FOUNDATION
IA company limited by guarantee)
Trustees Report
for the Year Ended 31 August 2024
The Trustees present their report with the financial statements of the charity for the year ended 31 August 2024.
The Iruslees have adopted the provisions of Accounting and Reporting by Charities." Slalement of Recommended
Practice applicable lo charities preparing Iheii accounts in accordance wth the Financial Reporting Slandaid
applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The Independent Jewish Day School is a primary school providing secular and religious education lo children of
primary school age. primarily for the Orthodox Je¥Msh community. In 2012, the school became an Academy. The
academy also provides nursery education for the nursery which operates on the school premises.
The key aims for the year included..
To raise funds to support the educational objectives of the Independent Jewsh Day School,.
To provide an excellent eady learning experience and education for pupils in the nursery",
To develop first class pastoral care for children in the nursery.,
Slgnlflcant a￿1VItIeS
The charity's principal activity is lo promote education, both secular and religious, for children in families seeking to
leam and practice the Jewish faith.
Further details of the educational objectives and activities of both the school and the nursery Can be found on the
website of the Independent Jewish Day School.
Publ1¢ benefit
In selling the objectives and planning the aclivilies, the Charity has given careful consideration lo the Charity
Commission guidan￿ on public benefit and in particular lo its supplementary guidance on advancing education
and fee charging.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The trustees consider that the performance of the school and the nursery during the year under review was
eX￿lIent. The new headteacher started at the beginning of the year and staffing levels remain satisfactory. The
nursery was fully subscribed.
Fundraising activities
The charity raises funds to support the educational objedives of the school. Adequate levels of funds were raised
inmeeting the needs of the school and the nursery.
The charity provided the tail end of the funding towards a building project in the school to rebuild 3 dassrooms and
redecorate the majority of the remainder of the school building to improve the leaming environment for staff and
children at the school.
FINANCIAL REVIEW
Financial position
The trustees consider that the financial performance of the charity this year was satisfactory. During the year, the
charity donated to the primary school sufficient funds for the school to meet its employment costs for religious
education and also contributed to other school educational activities.
Principal funding sources
The funding sources for the trust are by way of donations, grants and parental voluntary conlribulions.
FINANCIAL REVIEW
Investment policy and objectives
Under the trust deed, the charity has the power to make any investment which the trustees see fil, using the general
funds of the chanty.
Page 2

THE INDEPENDENT JEWISH DAY SCHOOL FOUNDATION
IA company limited by guarantee)
Trustees Report Icontinuedl
for the Year Ended 31 August 2024
Financial review
The Iruslees anlicipale that future levels of reserves wll be sufficient lo support the conlinualion of the religious
education al the school both currently and in the medium term. This is a maller which is kept under regular review.
FUTURE PLANS
The charity plans lo continue raising funds to support the educational objectives of the Independent Jewish Day
School and the nursery.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and conslilules an unincorporated charity.
Recrultment and appolntment of new trustees
The appointment of Iruslees is governed by the trust deed. The Board of Trustees is authorised lo appoint new
trustees to fill vacancies arising through the resignation or death of existing trustees and has the power to appoint
additional trustees as it considers fit.
Oryanlsatlonal structure
The Board of Trustees meets from time lo time lo review progress al the school and the nursery. However, the
trustees delegate the day-to-day responsibility for running the nursery to the Head Teacher of the school.
All trustees give of their time freely and no remuneration or expenses were paid in the year. No trustees or person
connected wth trustees received any benefit from the Charity.
Induction and training of new trustees
New trLJStees attend an orientation meeting to brief them on their legal obligations Ljnder charity law. the contents
of the trust deed, the board of trustees and the decision making processes, the business plan and recent financial
performance of the charity. During the orientation meeting they meet the other trustees.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate
controls are in place lo provide reasonable assurance against fraud and error.
The Board of Trustees actively reviews the major risks which the charity faces and believes that il has sufficient
resources in the event of adverse conditions.
Approved by order of the board of trustees and signed on ils behalf by..
J Wosner- Trustee
Date: 3010612025
Page 3

THE INDEPENDENT JEWISH DAY SCHOOL FOUNDATION
IA company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
Independent examlnerfs reF)Ort to the Trustees of The Independent Jewlsh Day School
Foundatlon {'the charlty'l
I report lo the charity Trustees on my examination of the accounts of the charity for the year ended 31 August
2024.
Responslbllltles and basls of report
As the Trustees of the charity land ils directors for the purposes of company lawl you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Act'l.
Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006
Act and are eligible for independent examination, I report in respect of my examination of the charity's accounts
carried out under section 145 of the Charities Act 2011 1.the 2011 ACVI. In carrying out my examination I have
followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act.
Independent examlner's statement
sin￿ the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified lo undertake the examination because l am a member
of Institute of Chartered Accounlanls in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe..
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act., or
the accounts do not accord with those records", or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of
an independent examination., or
the accounts have not been prepared in accordance with the methods and principles of the Slalement of
Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their
accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 10211.
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.
Cady Pinkus
BKL Audit LLP
Chartered Accountsnts
35 Ballards Lane
London
N3 1XW
Dale".
30 June 2025
Page 4

THE INDEPENDENT JEWISH DAY SCHOOL FOUNDATION
IA company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 AUGUST 2024
Unrestrlcted
funds
2024
Restrlcted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Donations and legacies
840.826
25.000
865.826
621,756
Total income
840,826
25,000
865,826
621,756
Expenditure on:
Charitable activities
828.643
828.643
793,691
Total expendlture
828,643
828,643
793,691
Net movement in funds
12,183
25,000
37,183
(171,935)
Reconciliation of funds:
Total funds brought forward
Nel movement in funds
1.868,245
12,183
3,261
25,000
1.871,506
37,183
2,043,441
(171,935)
Total funds carried forward
1,880,428
28,261
1,908,689
1,871,506
The Ststemenl of financial activities includes all gains and losses recognised in the year.
The notes on pages 8 10 15 form part of these financial statements.
Page 5

THE INDEPENDENT JEWISH DAY SCHOOL FOUNDATION
IA company limited by guarantee)
REGISTERED NUMBER:
BALANCE SHEET
AS AT 31 AUGUST 2024
2024
2023
Note
Fixed assets
Tangible assets
1.833,654
1,835,973
1,833,654
1,835,973
Current assets
Debtors
Cash al bank and in hand
45.431
64,392
42,026
76,683
109,823
118,709
Creditors.. amounts falling due within one
year
{34.788}
(83, 176J
Net current assets
75,035
35,533
Total assets less current liabilities
1,908,689
1,871,506
Net assets excluding pension asset
1,908,689
1,871.506
Total net assets
1.908,689
1,871,506
Charity funds
Reslricled funds
Unrestricted funds
10
10
28,261
1,880,428
3,261
1,868,245
Total funds
1,908,689
1,871,506
The charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company lo obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial slalemenls have been prepared in accordance with the provisions applicable to enlilies subject to
the small companies regime.
The financial stslemenls were approved and authorised for issue by the Trustees and signed on their behalf by..
Page 6

THE INDEPENDENT JEWISH DAY SCHOOL FOUNDATION
IA company limited by guarantee)
REGISTERED NUMBER:
BALANCE SHEET {CONTINUED)
AS AT 31 AUGUST 2024
&-fkn
J Wosner
(Trusteel
Dale".
30 lune 2025
The notes on pages 8 10 15 form part of these financial statements.
Page 7

THE INDEPENDENT JEWISH DAY SCHOOL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
General Infomiatlon
The Independent Jewish Day School Foundation is a registered charily12871481 registered in the UK with
the Charity Commission for England & Wales. The principal place of business is at 46 Green Lane,London
NW4 2AH. The entity's operations and activities are to support the extra-curricular provision of The
Independent Jewish Day School.
Accountlng pollcles
2.1 Basis of preparation of financial statements
The financial statements ofthe charily, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP IFRS 1021 'Accounling and Reporting by Charities,.
Statement of Reconunended Practice applicable lo charities preparing their accounts in accordance
with ihe Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
leffeclive 1 January 20191,, 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.
2.2 Income
All income is recognised On￿ the charity has entitlement lo the income, it is probable that the income
will be received and the amount of income receivable can be measured reliably.
Voluntary income is re￿iVed by way of donations and grants and parental voluntary contributions
and is included in full in the Slalemenl of Financial Activities when re￿ived.
Investment income is induded when re￿1Vable.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third party, it is probable that a transfer of economic benefits will be required in selllemenl and
the amount of the obligation can be measured reliably. Expenditure is classified by aclivily. The costs
of each activity are made up of the total of direct costs and shared costs, Including support costs
involved in undertaking each activity. Direct costs attributable lo a single activity are allocated directly
to that activity. Shared costs which contribute to more than one activity and support costs which are
not attributable lo a single activity are apportioned bel￿een those activities on a basis consislenl with
the use of reSoUr￿s. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on direcdy undertaking the activities which further the
charity's objectives, as well as any associated support costs.
Grants payable are charged in the year when the offer is made ex￿pt in those cases where the offer
is conditional, such grants being recognised as expenditure when the conditions attaching are
fulfilled. Grants offered subject to conditions which have not been mel at the year end are noted as a
commitment, bul not accrued as expenditure.
Page 8

THE INDEPENDENT JEWISH DAY SCHOOL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Accountlng pollcles Icontlnuedl
2.4 Tangible fixed assets and depreciation
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured al cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred lo bring a tsngible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, on a reducing balan￿ basis.
Depreciation is provided on the following basis..
Fixtures and fillings
200k reducing balan￿ basis
No amortizalion has been provided on leasehold land and buildings, as the assets are kept in good
repair and the trustees believe their value is at least equal lo their cost. Any amortizalion would be
immaterial.
2.5 Taxatlon
The charity is exempl from lax on its charitable acts'vities.
2.6 Debtors
Trade and other debtors are recognised al the settlement amount after any trade discount offered.
Prepayments are valued al the amount prepaid net of any trade discounts due.
2.7 Cash at bank and In hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity
of three months or less from the dale of acquisition or opening of the deposit or similar account.
2.8 Fund accountlng
General funds are unreslricled funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the charity and which have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordan￿ with specific reslriclions imposed by
donors or which have been raised by the charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes lo the financial statements.
Page 9

THE INDEPENDENT JEWISH DAY SCHOOL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Income from donatlons and legacles
Unrestricted Restricted
funds
funds
2024
2024
Total
funds
2024
Donations, grants and sundry income
Parental voluntary contributions
161,637
679,189
25,000
186,637
679,189
840,826
25,000
865,826
Unrestricted
funds
2023
Restricted
funds
2023
Tot81
funds
2023
Donations, grants and sundry income
Parental voluntary contributions
35.594
585,962
200
35. 794
585,962
621,556
200
621,756
Charitable activities costs
Activities
undertaken
directly
2024
Total
funds
2024
Education services
828,643
828,643
Activities
undertaken
directly
2023
Grant
funding of
activities
2023
Total
funds
2023
Education services
790,391
3,300
793,691
Page 10

THE INDEPENDENT JEWISH DAY SCHOOL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Independent examlner's remuneratlon
2024
2023
Fees payable lo the charity's Independent examiner for the independent
examination of the charity's annual accounts
3.750
3.000
Trustees. remuneration and expenses
During the year, no Trustees re￿iVed any remuneration or other benefits (2023- £NIL).
During the year ended 31 August 2024, no Trustee expenses have been incurred (2023 - £NIL).
Tangible fixed assets
Long-term
leasehold Fixtures and
property
fittings
Total
Cost or valuatlon
At 1 September 2023
1,824,376
284,519
2,108,895
At 31 August 2024
1.824.376
284.519
2.108.895
Depreciation
At 1 September 2023
Charge for the year
272.922
2,319
272,922
2,319
At 31 August 2024
275,241
275,241
Net book value
At 31 August 2024
1,824,376
9,278
1,833,654
At31 August 2023
1,824,376
11,597
7,835,973
Page11

THE INDEPENDENT JEWISH DAY SCHOOL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Debtors
2024
2023
Other debtors
45,431
42,026
45,431
42,026
Creditors: Amounts falling due within one year
2024
2023
Bank overdrafts
Trade creditors
other creditors
Accruals and deferred income
3,623
27.415
83,176
3,750
34,788
83,776
Page 12

THE INDEPENDENT JEWISH DAY SCHOOL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
10. Statement of funds
Statement of funds - current year
Balance at 1
September
2023
Balance at
31 August
2024
Income Expendlture
Unrestricted funds
General Funds - all funds
1,868,245
840,826
1828,643) 1,880,428
Restricted funds
Reslricled Funds- all funds
3.261
25.000
28.261
Totsl offunds
1,871,506
865,826
1828,643) 1,908,689
ststement of funds - prior year
Balan￿ al
I September
2022
Balan￿ at
31 August
2023
Income Expenditure
Unrestricted funds
General Funds - all funds
2,040,380
621,556
(793,691)
1,868,245
Restricted funds
Restricted Funds- all funds
3,061
200
3,261
Total of funds
2.043.441
621.756
(793,691)
1.871.506
Page 13

THE INDEPENDENT JEWISH DAY SCHOOL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
11. Summary offunds
Summary offunds - current year
Balance at 1
September
2023
Balance at
31 August
2024
Income Expendlture
General funds
Reslricled funds
1.868.245
3.261
840,826
25,000
1828.643)
1,880,428
28,261
1,871,506
865,826
1828,643) 1,908,689
Summary offunds - prior year
Balance al
I September
2022
Balan￿ at
31 August
2023
Income Expenditu
General funds
2,040,380
3,061
621,556
200
(793,691J
1,868,245
3,261
Reslricled funds
2,043,441
621,756
(793,691J
1,871,506
12.
Analysis of net assets between funds
Anatysis of net assets between funds - current period
Unrestrieted Restricted
funds
funds
2024
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due within one year
1,808,654
106,562
134,7881
25,000
3,261
1,833,654
109,823
134.7881
Total
1,880,428
28,261
1,908,689
Page 14

THE INDEPENDENT JEWISH DAY SCHOOL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
12. Analysls of net assets between funds {contlnuedl
Analysls of net assets between funds - prlor perlod
Unrestricted
funds
2023
Restricted
funds
2023
Total
funds
2023
Tangible fixed assets
Current assets
Creditors due within one year
1,835,973
115,448
(83, 176)
1,835,973
118,709
(83, 176)
3,261
Total
1,868,245
3,261
1,871,506
13. Related party transartions
There were no related paty transactions for the year ended 31 August 2024
Page 15

IJDS Foundation Final Accounts for signature
Final Audit Report
2025-06-30
Created..
202￿6-30
By..
Jessica Eades lJessica.E8des@bkl.co.ukl
Sl8lus'.
Signed
Tr8nsaclion ID..
CBJCHBCA4BAAv6kKIFzmWmzKoB-IOAbw8rqkJwY90Bdl
"IJDS Foundation Final Accounts for signature" History
Document created by Jessica Eades lJessica.Eades@bkl.co.ukl
2025-06-30- 10'.15'.48 AM GMT. IP address.. 31.121.171.20
. Document emailed to john.wosner@blinternel.com for signature
2025-0&30- 10..34..32 AM GMT
Email viewed by john.wosner@blinlemet.com
2025-0640- 11".39".24 AM GMT- IP addres8". 140.248.40.24
signerjohn.wosner@blinlernet.com entered name at signing as John Wosner
2025-06-30- 11'.40..43 AM GMT. IP address.. 31.94.34.146
Document e-signed by John Wosner O'ohn.wosner@blinlernet.CL>ml
Signature Date.. 202M)6-30- 11..40..45 AM GMT- Titne Sou￿.. server- IP addre5s.' 31.94.34.146
. Document emailed to Carly Pinkus 1carly.pinkus@bkl.co.ukl for signature
2025-06-30- 11'.40.'47 AM GMT
Email viewed by Carfy Pinkus 1carfy.pinkus@bkl.co.ukl
2025-OPtr30- 12..33..53 PM GMT- IP ad(Iress'. 31.94.64.94
Document e-signed by Cady Pinkus Icarly.pinkus@bkl.¢o.ukl
Signature Dale.. 202&06-30- 12'.35."13 PM GMT- Time SoLJfcts." $8rv8r- IP addres8'. 31.94.64.94
Agreement completed.
2025-06-30- 12..35'.13 PM GMT
A(robatSign