ODEU￿9n Enwh)pe ID.. ODA75g34-27AD4C8￿e7D5-2s98￿ts8CAjEA
CHARITY REGISTRATION NUMBER: 292611
YESODEY HATORAH NURSERY
Flnanclal Ststements
31 December 2023
COHEN ARNOLD
Chartered accountants & statutory auditor
New Burlington House
1075 Finchley Road
LONDON
NW11 OPU

DOCU￿9￿ Eft￿￿pa ID.. ODA75o34-27A04C8￿B7D5-2S9Bo8fjGA5EA
YE80DEY HATORAH NURSERY
Flnanclal Statements
Yèar endod 31 December 2023
Pages
1to3
Trustees, annual report
Independent auditor's report to the members
Statement of financial activities
4t07
statement of financial position
Statement of cash flows
10
Notes to the financlal statements
11to17

Docu*n Envdcs)e ID.. ODA75934-27A04CB￿87D5-2sp0D96CAfjEA
YESODEY HATORAH NURSERY
Trustees, Annual Report
Year ended 31 December 2023
The trustees present their report and the financial statements of the charty for the year
ended 31 December 2023.
Refergnce and administratlve detalls
Reglgtered charlty name
YESODEY HATORAH NURSERY
Charity reglstration number 292611
Prlnclpal office
2-4 Amhursl Park
London
N16 SAE
The trustses
Mrz Rabinowltt
Mr S Sinitsky
Cohen Arnold
Chartered accountants & statutory auditor
New Burlington House
1075 Finchley Road
LONDON
NW11 OPU
Auditor
8tructurg, governance and management
Yesodey Hatorah Nursery Is regislered wlth the Charlty Commlssion {Regi51ered Number
292611).
Yesodey Hatorah Nursery Is governed by Its Trust Deed dated June 1984.
It is not currently the inlentlon of the trustees of the charity to appoint new Irustees. Should
the situation change in the future, the truste88 wlll apply suitable recruitment and training
procedures.
Risk Management
The charity has assessed the major rlsks to which the charity Is exposed, in particular those
to the operations and finances of the charlty, and is satisfled the systems are in place to
manage its exposure to those rlsks.
Objectlves and actlvltles
The objectives of the charity are lo provlde chlldcare facillties for the under five year okls of
the Orthodox Jewish Community regardless of sect, background and class struclur8 and
especlally lo provide facilities for children of working mothers.
The charty charges fees to parents but these can be waived In exceptional circumstances.
The trustees confirm Iheir compliance wtth the duty to have due regard to the public benefrt
guldance published by the Charity Commission when reviewlng the Charlty's aims and
objectlves and In plannlng future activili8S.

Docuskjn En¥9￿pe ID.. ODA75934-27AD4C8047D5-2598036CA5EA
YESODEY HATORAH NURSERY
Trustees, Annual Report (tonlinvqd)
Year ended 31 Decembar 2023
Achlevements and performance
During the year the charity Continued with the provision of childcare facilities to the under five
year olds ofthe Orthodox Jewish Community.
The management committeè has successfully carried oul ils on responsibilities in the four
key areas of Finance, Human Résourcès. Premises and Policylcurriculum.
Thè sup8rvision of the Finance function is carried out by a member of the management
commlttee and he has put direct controls in plac8.
Flnanclal revlew
Reserves policy
It Is the policy of Ihe charlty to malntain unrestrlcted funds, whl¢h are the free reserve of the
¢harity, at a level which the Trustees think approprSate after considerlng the future
commltments of the charity and the likely administrative costs of the charity for the next year.
As at 31 December 2023 the charity had £580,898 Unrestri¢led Funds of which £559,429
was free reserves. Th8 remaining £21,489 was sitting in fixed assets.
Investhient powers and pollcy
Under Ihe Trust Deed, the charity has the power to mak8 any inv8Stm8nt, which the trustees
S88 fil. The trustees regularly review the charity's posltion and n88ds in iespect of the
investmènt pollcy.
Plans for future perlods
The charity wlll contlnue to provide childcare faclllties to the under flve year olds of the
Orthodox JewSsh Community.
Trustees, re3ponslbllltles 8totement
The trustees are responsible for preparlng the trustees, rèport and the financi81 statements in
accordance wrth applicable law and United Kingdom Accounting Standards (United Kingdom
G8n8rally Accepted Accounting Pracllce).
The law applicable to charities in England and Wales requires the charity trustees to prepare
financial statements for each year which give a true and fair view of thè state of affairs of the
charity and of the incoming resources and applicatSon of resources, of tha charity for that
perlod.
In preparing Ihese financial slatements, the trustees are required to..
select suftable accountlng pollcies and then apply them consistently.,
observe the methods arKI principles in the applicable Charities SORP.,
make Judgments and accounllng estimates that are reasonable and prudent;
prepare the financial statements on the going concem basis unless it is inappropriate to
presume that the charity will continue in business.

DOGu￿9n Envelope ID.. ODA7593<27AIHC8D-87D&2598038CA5EA
YESODEY HATORAH NURSERY
Trustees. Annual Report (conthuodj
Year ended 31 December 2023
The trustees are responsible for keeping 8dequate 8ccounllng records that are sufficient to
show and explain Ihe charity's transactions and disclose with reasonable accuracy at any
time the financial posilion of the charity and enable them to ensure that the financial
slalements comp4y with the Charities Act 2011, the applicable Charities {Ac¢ounts and
Reports) RegulatKJns, and the provisions of the Trust Deed. They are also responsible for
safeguarding the assets of the charity arKI hence for tsking reasonab16 Steps for the
preventlon and detection of fraud and other Irregularities.
Thè trustees, 8nnual report was approved on 30 Odober 2024 and signed on behalf of the
board of trustees by..
1830AEC&AC124U..
Mr S Slnltsky
Truste8

DOoJ5￿￿ Envelopg ID.. ODA769￿2TAD4C8o-67Ds-2S9803ScAsEA
YESODEY HATORAH NURSERY
Independent Auditor's Roport to the Members of YESODEY HATORAH
NURSERY
Year ended 31 December 2023
Oplnlon
We have audited the financial statements of Yesodey Halorah Nursery {Ihe 'charily'l for Ihe
year énded 31 December2023 whiGh Comprise the statement of financial activities,
slalement of financial posilion, statement of cash flows and the related notes, including a
summary of significant accountlng policies. The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards,
including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements,,
give a true 8nd fair view of the slate of the charity's affairs as at 31 December 2023 and
of Its incoming resources and application of resources, including Its Income and
expenditure, for the year then ended.,
havè been properly prepared In accordance with United Kingdom Generally Accepted
Accounting Practice.,
have been prepared in accordance wSth the requirements of th8 Charities Act 2011.
Bas1$ for oplnlon
We conducted our audit in accordance with International Standards on AudStlng {UKI1SSAs
(UK)) and applicable law. Our responsSbiliti&s under those standards are further described in
the auditor's responsibllllies for the audit of ltte financlal statements section of our report. We
are Independent of the charity In aocordance wlth the ethical requirements that ar8 relevant
to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and
we have fulfilled our other ethical responsibilities in accordance with these requirements. We
believe that the audit evidence we have obtained Is sufficient and appropriate to provide
basis for our opinion.
Concluslons relatlng to golng concern
In auditing the financial statements, we have Concluded that the trustees, usè of the going
concem basls of a¢¢ounting In the preparatlon of the financial statements Is appropriat8.
8ased on the work we havè performed. we h8v& not idontifled any material uncertainties
relating to events or conditions that, Individually or collectively, may cast significant doubt on
the charity's ability to continue as a going coneern for a period of at least ￿e1ve months from
when thè financial statements are authorised for issue.
Our iesponsibilities and thè responsibilities of the trustees with respect to going concern ar8
desGribed in the relevant sections of this report.

Docusign Enwlope ID.. QDA75g3447AD4c8￿70S-259SQ36cAsEA
YESODEY HATORAH NURSERY
Independent Audltorfs Report to the Memb8rs of YESODEY HATORAH
NURSERY (conlinuwll
Year ended 31 December 2023
Other infomiation
The other informalion comprises the infomiation included In the annual report, other than the
financial statemenls and our auditor's report thereon. The trustees are responsible for the
other infomiatlon. Our opinlon on the financlal statements does not cover the other
information and, except to the extent otherwise explicitly stated in our report, we do not
express any fomi of assurance conclusion thereon.
In connection wlth our audit of tha financial statemenls, our responsibility is to read the olher
infomation and, In doing so, consider whether the other information is materially inconsistent
with the financial statements or our knowledge obtained In the audR or othefwisg appears to
be materially misstated. If wè idenlty such material in¢onsisler)cies or apparent material
misstatements, we are required lo determine whether there is a material misstatement in the
financial statements or a materlal misstatement of the other information. If, based on the
work we have performed, we conclude that th8r8 Is a material misstalèment of this other
Information, we are required to r8POrt Ih8t fact.
We have nothing to report in thls regard.
Mattor8 on whlch we are requlred to report by excgptlon
In the Ilghl of the knowledge and understanding of the charlty and Ils envlronment oblalned in
the course of the audit, we have not identified material misstatements In the trustees, report.
We have nothing lo report in respect of the following matters in relatlon to which the Charities
Act 2011 requires us to report to you rf, In our opinion..
Ihe Infomiatlon gwen In the truslees, report Is Inconslstent in any material respect with
the financlal statements., or
adequale accounting records have not been kept,. or
the financlal statements are not In 8greem8nt ￿th the a¢countlng records and returns;
or
we h8ve not recefved all the informatlon and explanats'ons we require for our audlt.
Responslbllltleg of trustees
As explalned more fully In the trustèes, responsiblllties statement, the trustees are
responsSble for the preparation of the financial statements and for belng satisfied that they
gfve a Irue and fair view. and for such internal control as the trustees determine is necessary
to enable the preparallon of flnancial stalemenls that are free from material misstatement,
whether due to fraud or error.
In preparlng the finan¢lal statements. the trustees are responsible for assesslng the charrty's
ability to continue as a golng concern, disclosing, as applicable, matters related to golng
concern and using the going concern basis of accounting unless the trustees eilher intend to
liquidate the charity or to cease operations, or have no realistlc alternative but to do so.

tknjwgn EnvBlopp ID.. ODA7S934-27ANc8￿87DS-2Sg8o2ecASEA
YESODEY HATORAH NURSERY
Independent Audltorfs Report to the Members of YESODEY HATORAH
NURSERY (¢ontlnuod)
Year ended 31 December 2023
AuditOT'S responslbllltles for the audlt of the financial ststements
Our objectives are to obtain reasonable assurance about whether the financial statements as
a whole ar8 free from material misstatement, whether due to fraud or error, and lo issue an
auditor's report that includes our opinion. Reasonab18 assurance is a high level of assurancè,
but Is not a guarantee that an audit ¢onduoted in accordanc8 Wlth ISAS {UK) will a￿ayS
detect a material misstatement when it exists. Misstatemenls can arise from fraud or error
and are considered material If, individually or In the aggregate, they could reasonably bè
expecled to influencé the economic declslon8 of users taken on the basls of these financlal
ststements.
Irregularities, includlng fraud, are Instances of non-compllance with laws and regulations. We
design procedures In Ilne with our responslbllllies, outlined above, to detect m8lerlal
misstatements in resp8ct of irregularities, including ftaud. The extenl to whlch our procedures
are capable of detecting irregularities, Including fraud is detailed below..
We obtained an understanding of the legal and régulatory frameworks that are applicable to
the charlty through discusslon wlth the trustees and Identified financial reporting legislation
and charity legi81ation as being most slgnificanl lo these financial statements.
We communicatèd thése Identified frameworks amongst our audit team and remained alert
to any Indlcations of non-compliance throughout the audit. Wé ensured that the engagement
team had sufficient competence and capability to Idenllfy or recognise non-compllance wrth
th8 laws and regulations.
We discussed with the trustees the policies and procedures regardlng compllance with these
legal and regulatory frameworks.
We assessed the susceptibility of the charity's financial statements to materlal mlsstatemenl
due lo non-complSance with legal and regulatory frameworks, Including how fraud might
occur. by enquiry with the trustees during the planning and finallsalion phases s18ges of our
audit, The susceptibility to such material misstatement was delemiined to be low.
Based on this underslgndlng, we designed our audit procedures to Sdentfy non-compliance
with the identrfied legal and regulatory frameworks, whlch were part of our PfOC8dures on the
related financial statement rtems.
As part of an audit In accordance with TSAS (UKI, we exerclse professional Judgment and
malnlaln professional scepticism throughout the audit. We also..
Identify and assess the risks of material misstatement of the financial statements,
whether due to fraud or error, design and perform audit procedures responsive to those
risks, and obtain audit evidence that is SLrfficienl and approprlate to providé a basis for
our opinion. The risk of not detecting a malerlal mlsslalement resulting from fraud Is
higher than for one resulting from error, as fraud may involve colluslon, forgery,
intentional omissions, misrepr8S8ntalions, or the override of internal control.
Obtain an understanding of internal contro5 relevant to the aLKlit in order to design audit
procedures that are appropriate In the circumstances, but not for the purpose of
expressing an oplnion on the effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of
accounting estimates and related disclosurès made by the trustees.

DoGU￿9n En¥elope ID.. ODA7s934Q7AD4c8D-87￿259s036cASEA
YESODEY HATORAH NURSERY
Independent Audltor's Report to the Members of YESODEY HATORAH
NURSERY {contlnuod)
Year ènded 31 December 2023
Conclude on the appropriateness of Ihe trusteès, use of the going concern basis of
accounting and. based on the audil evidence obtained. whether a material uncertainty
exists related to evenls or conditions that may casl signfficant doubt on the charity's
ability to continue as a going concern. If w8 conclude that a material uncertainty exists,
we are required to draw attentlon in our auditor's report to the related disdo8ures in the
financial statements or, rf such disclosures are inadequate, to modify our opinion. Our
conclusions are based on the audit evidence obtained up to the dat8 of our auditor's
report. However, future events or conditions may cause the charily to cease to conlinue
as a going concern.
Evaluate the overall presentatlon, structure and content of the financlal statements,
including the di5closure8, and wh&lher the financlal slalements r6present the underlying
transactions and events in a manner that achieves falr presentatlon.
We communicate wlth those Charged with governance regarding, among other matters, the
planned scope and tlming of Ihe audrt and signfficant audit findings, includlng any slgnificant
deficien¢ie$ In internal control that we Identfy during our audit.
Use of our report
This report is made solely to the Gharily's members, as a body, In accordan¢8 wlth sectlon
144 of the Charities Act 2011 and règulalions made under section 154 of that Act. Our audit
work has been undertaken so that we might state lo Ihe charity's members those malleTS we
are requlred to state to them in an auditor's report and for no other purpose. To the fullest
extent permitted by law, we do not accept or assume responslbllity to anyon8 Other than the
charity and the charity's members as a body, for our audit work, for this report, or for the
opinions we have fomied.
by..
BU91YA4&tseDIW.
Cohen Arnold
Chartered accountsnts & st81utory auditor
New Burlington House
1075 Fin¢hley Road
LONDON
NW11 OPU
31 October 2023

Do¢usPJTh En%*low ID.. oDA75934-27ANC8￿87D&2558O36cAsEA
YESODEY HATORAH NURSERY
Statsment of Flnanclal Actlvltles
Year ended 31 D8cember 2023
2023
Unrestricted
funds Total funds Total funds
2022
Income and endO￿rynents
Charitable aclivities
Other income
4 1,492,272 1,492,272 1,535,167
10,759
10,759
7,029
1,503,031 1,503,031 1,542,196
Total Income
Expendlture
Expenditure on charitable 8cllvltles
Total expendlture
6,7 1,491,673 1,491,873 1.457,127
1,491,673 1,491,673 1,457,127
Net Income and nat movement In funds
11,358
11,358
85,069
Reconclllatlon of funds
Tolal funds brought forward
Totsl funds carrled forward
569,540
580,898
669,640
680,898
484,471
569,540
Thé statement of financial activitles includes all galns and losses recognised In the year.
All income and expenditure derive from continuing activities.
Thg notes on pages 11 to 17 fomi part of the6• financlal Statements.

DorJJ$ign Envolope ID.. Q0A75934-27A04C8D47￿-26O￿036GASEA
YESODEY HATORAH NURSERY
statement of FSnanclal Position
31 December 2023
2023
2022
Not•
Flxed assets
Tangible fixed assets
Current assets
Debtors
Cash at bank and in hand
12
21,469
28,625
13 613,180
7,630
620,810
556,188
7.670
563.858
Crodltor3: amounts falling due wlthin one
year
Net current assets
16
61,381
22,943
540,915
569,540
569,540
659,429
680.898
680,898
Total assets 1988 eufront Ilabllldes
Net 888ets
Funds of the charlty
Unrestrlcted funds
680,898
680,898
569,540
569,540
Totsl charlty funds
17
These fln8nclal statements were approved by the board of trustees and authorfsed for Issue
on 31 Odober 2023, and ar8 81gned on behalf of the board by:
Mr S Slnltsky
Trustee
Th• notss on pages 11 10 17 fomi part of th•8• financlal ststements.

Dow8ign Envglopg ID.. ODA759W27AD4C8N87DS-2598036CA5EA
YESODEY HATORAH NURSERY
ststement of Cash Flows
Yaar ended 31 December 2023
2023
2022
Not•
Cash flows from operatlng actlvltles
Net Income
11,358
85,069
Adjustments for
Depreciation of tangible fixed assets
Interest payable and similar charges
Accrued expenses
Changes in..
Trade and other debtors
Trade and other creditors
7,166
49
1,800
9,558
195
{46,2331 1145,802)
29,110
671
3,240
(50,309)
{49)
{195)
(10,759)
(7,029)
(7,568) 157,533)
Cash generated from operatlon$
Interesl paid
Interest recelved
Net ca6h used in operatlng actlvities
Cash flow8 from Investlng actlvltle8
Purchase of tanglble 8$sets
N8t cash used in invesling actlvities
(11,740)
(11,740)
Net de¢rea80 In cash and cash oqulvalents
Cash and cash equlvalents at beglnnlng of year
Cash and Cash equlvalents at end ol year
(7,588) (69,273)
1213)
69,060
(7,781)
{213)
14
Thg nots$ on w9e¥ 11 to 17 form part of th050 financial 8tatemeThts.
10-

Docu*gn Envelope ID.. ODA76934-27Afk4C8D-87DS-25D8036CA5EA
YESODEY HATORAH NURSERY
Notes to the Flnanclal Statements
Year ended 31 December 2023
Genoral Infomiation
The charity is a public benefit entity and a registered charity in England and Wales and
is unincorporated. The address of the princlpal office is 24 Amhurst Park, London, N16
5AE.
Statement of compllance
These financial statements have been prepared in compliance with FRS 102, 'The
Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the
Statement of Recommended Practice applicable to charities preparlng their accounts in
accordance with the Financial Reporting Standard applicable In the UK and Republic of
Ireland (FRS 102) (Charlties SORP {FRS 102)) and the Charities Act 2011.
Ac¢ountlng poll¢le8
Basls of preparatlon
The financlal statements have been prepared on the hlstorScal cost basls, as modlfied by
the r8valuation of ¢ertain financlal assels and liabllities and investment properties
measured at falr value through income or expenditure.
The financSal slatemenls are prepared In 5t8rllng, which Is the functional currency of the
entity.
Golng concern
There are no material uncertaintles regarding the charitys abS1ity to ¢ontlnue.
Judgements and key sources of osllmatlon uncertalnty
The preparation of the flnancial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These éstlmales and
Judgements are continually revlewed and are based on experlence and other factors.
Including exp8Ctations of future events that are believed to be reasonable under the
clrcumstances.
Judgements made by the directors in the application of thes8 accountiw pollcies that
have significant effect on the financial statements and estimates wlth a significant risk of
material adjustment in the next year are ag follows..
(i} Trade and other debtors
Management uses details of the age of trade and other debtors and the status of any
disputes together with external evidence of Ihe credit status of the counterparty In
making judgements Concernlng any need to impair the carrylng value.
Fund accountlng
General unrestricted funds comprise the accumulated surplus or deficit on income and
expenditure account. They are available for use at the discretlon of the Trustees in
furtherance of the general objectlV8s of the Charity.
Restrict8d funds are fvnds sublect to speciflc restricted conditions imposed by di￿orS.
There are no restricted funds as at the Balance Sheet date.
Designated funds are funds which have been set aside al the discretion of the Trustees
for specific purposes. There are no deslgnated funds as at the Balance Sheet date.
11

Docustqn En%Elope ID.. ODA70B34-27A04C8D-87D5-2596036CA6EA
ESODEY HATORAH NURSERY
Notes to the Flnancial Statements {eonllnuedJ
Year ended 31 December 2023
Accounting policiès (contlnufrd)
Incomlng resources
l incoming resources are included in the statement of financial activities when
entitlement has passed to the charity,. it is probable thal the economic benefits
associated wrth the transaction will flow lo the charity and the amount can be reliably
measured. The following specific policies are applied to particular categories of In¢om8.'
Income from donallons or grants is recognised when there is evidence of
entitlement to th8 grft, rec6lpt is probable and its amount can be measured reliably.
legacy income 18 re¢ogni8ed when receipt is probable and entitlement Is
established.
incomè from donat8d goods is measured at the fair value of the goods unléss this
18 impractical to measure reliably, In whlch case the value is derived from the cost
to the donor or the estimated resale value. Donated facilities and Services ar8
recognised in the 8c¢ounls when received if the valuè can be rellably measured.
No amounts are included for the contribullon of gener81 volunteers.
incom8 from contracts for the Supply of services is recognised with the dèlivery of
the contracted service. This is classlfied as unrestricted funds unléss there is a
contractual requirement for it lo be spent on a particular purpose and returned if
unspent, in which case It may be regarded as restricted.
R080ur¢e$ ex￿nded
ni
Liabilities are recognSsed as soon as there is a leg81 or constructlve obllgatlon
committing the Charity to pay out resources.
vernan
Include costs of the preparatlon and examination of Statutory Accounts, the costs of
trustee meetings and Cost of any lègal advice to Trustees on governanc8 or
constitutional matters.
an
These are only recognised in the accounts when a commitment has been made and
there are no conditions to be met relating to the grant whlch remain in Ihe control of the
charty.
Tanglblo assets
All fixed assets are initially recorded at cost.
Depreclatlon
Depreclation Is calculated so as to write off the cost or valuatlon of an asset, less its
resldual value, over the useful economic life of that asset as follows:
Leasehold Improvements
250/0 slralghl line
FSxtures & Fittlngs
254/0 reducing balance
Equipment
250/0 reducing balance
Portacabin
20Q/o Stralght Ilne
12-

Do￿￿9n Envelope ID.. ODA75934.27AD4C8D47D5-2598O3ecA5EA
YESODEY HATORAH NURSERY
Notes to the Flnancial Statsments (¢ontlnuod)
Year ended 31 December 2023
Accounting policies (conllnu¢dJ
Impalmient of flxed assets
A review for indicators of impalrment is carried out at each reporting date, with the
recoverable amount being estimated where such indicators exist. Where Ihe carrying
value exceeds the recoverable amount, the asset is impaired accordingly. Prior
impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the
r8coverabl8 amount of an individual asset, an estimate Is made of the recoverable
amount of th8 cash-g8nerating unlt to which the asset belongs. The cash-generating
unil is the smallest identifiable group of assets that includes the asset and generates
cash inflows that largely independent of the cash inflows from other assets or groups of
assets.
For Impairment t6Sting of goodwill, the goodwill acqulred in a business combination is,
from the acqulsltion date, allocated to each of the cash-generaling units that are
expecled to benefit from the synergies of the comblnalion, irrespective of whether olher
assets or Ilabllities of the ¢h8rtty are as51gned to those units.
Flnanclal Instruments
A flnanclal asset or a financial liabllity is recognised only when the enlity becomes
party to th8 contractual provlsions of the Inslrumènt.
Basi¢ flnancial instruments are inltlally recognised at the amount receivable or. paable
Including any related transaction costs, unless the arrangement constitutes a financing
transaction, where il Is recognised at the present value of the fvtur8 payments
discounted at a market rate of Interest for a similar debt instrumenl.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt Instruments ar8 subsequently measured at amortised cosl.
Deflned contrlbutlon plan8
Contrlbutlons to defined ￿ntrIbUtIOn plans are recognised as an expense in the p8riod
in whi¢h the related service is provided. Prepaid contributions are recognlsed as an
asset to the extent Ihat the prep8yment will lead to a reduGtion In future payments or
cash refund.
When contributlons are not exp8Cted to b8 settled wholly wilhln 12 months of the end of
the reporting date in which the employees render the related s8Nice, the liability Is
measured on a discounted present value basls. The unwinding of the discount is
recognised as an expense in Ihe period in which it arises.
CharSlable actlvltle8
Unrestrlcted Totsl Funds Unrestricted Total Funds
Funds
2023
Funds
2022
statutory grants
Parental contrfbutions
648,331
648,331
690,621
690.621
843,941
843,941
844,546
844.546
1,492.272 1,492,272 1,535,167 1,535,167
13.

DOCU￿9￿ En￿lope ID.. QDA759￿27AD4G8￿87D￿2s98O86cASEA
YESODEY HATORAH NURSERY
Notes to the Flnanclal Statements {¢ondnu8dJ
Yèar ended 31 December 2023
Oth8r income
Unrestricted Total Fund8 Unrestricted Total Funds
Funds
2023
Funds
2022
Other income
10,759
10,759
7,029
7,029
Expendlture on charltable acllvltles by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Chlldcare for under flve year olds
Support Costs
1,477,973 1,477,973 1,449,327 1,449,327
13.700
13,700
7,800
7,800
1,491,673 1,491.673 1,457,127 1,457,127
7. Expendlture on charitable a¢tlvlt108 by actlvlty type
Activities
undertaken
directly
Support Total funds Tot81 fund
costs
2023
2022
Childcare for under five year olds
Governance costs
1,477,973
1,477,973 1,449,327
13,700
13,700
7,800
13,700 1,491,673 1,457,127
1,477,973
Net Income
Net income Is 8tat6d after ch8rgingl{creditlng)'.
2023
2022
Depreciation of tanglble fixed assets
7.156
9,558
AudStOrn femuneratlon
2023
2022
Fee8 payable for the audlt of the financial statements
7,200
7,200
10. Staff costs
The total staff Gosts and employ80 bonefrts for the reporting perlod are analysed as
follows..
2023
2022
Wages and salaries
Social securlty costs
Employer contributions to pension plans
838,871
1,848
1,182
841,901
767,891
1,347
1,240
770,478
14-

Docuslgn Envew ID.. oDA759W27AD4C8￿8?DS-2598036eASEA
YESODEY HATORAH NURSERY
Notes to the Flnanclal Statements (eontlnu8dJ
Year ended 31 December 2023
10. Staff costs (contlnuod)
The average head count of employees during the year was 125 {2022'. 120).
No employee received employee benefits of more th8n £60,000 during the year {2022.'
Nil).
11. Trustee remuneratlon and expen8e8
The trustè8s did not rec61ve any emoluments from th8 Charity durlng the year nor in the
previous year. The Charity has not mèt Individual expenses incurred by Truslees on
behalf of the Charty.
12. Tanglble flxèd assets
Land and Flxtures and
buildings
fittings Equipment Portacabin
Total
Cost
At 1 January 2023
and
31 Decèmber 2023
41,000
281,660
56.099
145,767
624,626
DepreGlatlon
At 1 January 2023
Charge for the year
At
31 December 2023
41,OCIl
253,036
7,158
56,098
145,767
495,901
7,156
41,000
260,192
56,098
145,767
503,057
Carrylng amount
At
31 DgGembor 2023
At 31 Oec8mber 2022
21,468
28,624
21.469
28,625
13. Debtors
2023
2022
Prepayrnent3 and accrued Income
Other debtors
17,788
695,392
613,180
7,029
Y9.159
556,188
14. Cash and cash equlvalents
Cash 8nd cash equivalents compnse the following:
2023
2022
Cash 8t bank and Sn hand
Bank overdrafts
7,630
115,411)
17,7811
7,670
(7,883)
(213)
15-

DOcu5￿n Envelope ID.. ODA75934-27A04C8N705_259e038CA5EA
YES.O.DEY. H&EORAH NURSERY
Notes to the Flnanclal Statements (contlnue
Year ended 31 December 2023
15. Credttors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
Tr8de creditors
Accruals and deferred Income
Social security and other taxes
Othér creditors
15,411
12,977
9,000
6,226
17,767
61,381
7,883
5,557
7.200
1.829
474
22,943
16. Pen8lon8 and other post ratlremènt bénéfits
Deflnèd contrlbutlon plang
The amunt recognised in Income or exp6nditur8 as an expense in relation to defined
contribution plans was £1,182 {2022.' £1,240).
17. Analysls of ¢harltable funds
Unrestrlcled funds
At
1 January
2023
At31
Dgcember
2023
Income Expendltu
General fvnds
569,540 1,503,031 (1,491,673)
580,898
At
1 January
2022
At31
t)Rcember
2022
Income Expenditure
General fund8
484,471 1,542,196 {1,457,127>
569,540
18. Analy819 of net a8$etg between funds
Unrestricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
21,469
21,469
620,810
620,810
161,381) 161,381}
580,898
680,898
Unrestricted Total Fund8
Funds
2022
Tangible r￿ed assats
Cu￿ent assets
Creditors less than 1 year
Net assets
28,625
28,625
563,858
563,858
(22,943) (22,943)
569,540
569,540
16.

￿￿u8&n En¥*lope ITr. ODA75934-27AD4C8047D&2598036CA5EA
YESODEY HATORAH NURSERY
Notes to tho Flnanclal Statements (conllnu8d)
Year ended 31 December 2023
19. Analysis of changes In net debt
At
At
1 Jan 2023 Cash flows 31 Dec 2023
Cash at bank and In hand
Bank overdrafts
7,670
(7,883)
(213)
(401
7,630
(7,528) (15,411)
(7,568)
{7,7811
20. Related partles
There were no related party transactlons durlng the perfod under revlew.
17.