Docusign Envelope ID: 1C32F004-318A-847D-8362-E975ADE44887
FS Parents Association | Charity No. 294872 | Year ended 31 July 2025
JFS PARENTS ASSOCIATION
(Registered Charity Number: 294872)
TRUSTEES' ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2025
Page 1
Docusign Envelope ID: 1C32F004-318A-847D-8362-E975ADE44887
FS Parents Association | Charity No. 294872 | Year ended 31 July 2025
CONTENTS
Trustees' Annual Report Independent Examiner's Report Receipts and Payments Account Statement of Assets and Liabilities Notes to the Accounts
Page 2
Docusign Envelope ID: 1C32F004-318A-847D-8362-E975ADE44887
FS Parents Association | Charity No. 294872 | Year ended 31 July 2025
TRUSTEES' ANNUAL REPORT
FOR THE YEAR ENDED 31 JULY 2025
REFERENCE AND ADMINISTRATIVE INFORMATION
Charity name: JFS Parents Association Charity number: 294872 Registered address: JFS School, The Mall, Harrow, Middlesex, HA3 9TE Financial year: 1 August 2024 to 31 July 2025
Trustees
| Name | Role | Date of Appointment |
|---|---|---|
| Shiri Kraus | Chair | 8 February 2024 |
| Elizabeth Segal | Trustee | 8 February 2024 |
| Deborah Moss | Trustee | 8 February 2024 |
Independent examiner: Ari Boyd ACA, ICAEW member number 1534269
STRUCTURE, GOVERNANCE AND MANAGEMENT
JFS Parents Association is a registered charity governed by its constitution. The charity is managed by its trustees, who are elected by parents of pupils attending JFS School. New trustees are recruited as required, and all trustees serve voluntarily without remuneration.
OBJECTIVES AND ACTIVITIES
The charitable objects of JFS Parents Association are to advance the education of pupils at JFS School, Harrow, by raising funds to provide facilities, equipment and other resources for the benefit of the school and its pupils. The charity carries out its objects through a programme of fundraising events and activities throughout the year.
ACHIEVEMENTS AND PERFORMANCE
During the year ended 31 July 2025, the charity organised a number of fundraising activities including Grandparents Tea, Quiz Night, calendar sales, Easy Fundraising, a Challah Bake, uniform sales, an Own Clothes Day, Penny Wars, and general donation campaigns. Total income for the year amounted to £34,382 (2024: £23,424).
Funds raised during the year, together with a contribution from reserves, were used to make donations to JFS School totalling £29,399 (2024: £12,111) for the purchase of equipment and resources for the benefit of pupils, comprising climbing equipment, English books, Chromebooks, an outdoor table tennis table and a chess table.
FINANCIAL REVIEW
Total income for the year was £34,382 (2024: £23,420). Charitable expenditure on fundraising activities amounted to £9,329 (2024: £12,111), and grants made to JFS School totalled £29,399. The charity recorded a net deficit of £4,346 for the year (2024: surplus of £11,309), resulting in closing funds of £8,661 (2024: £13,008), represented by cash at bank.
RESERVES POLICY
The trustees aim to maintain sufficient reserves to ensure that the charity can continue to operate and meet its obligations. Given the nature of the charity's activities, the trustees consider it appropriate to retain sufficient funds to cover planned grants and activity costs for the forthcoming year. All reserves are unrestricted.
APPROVAL
The trustees confirm that they have approved the Trustees' Annual Report, which has been prepared in accordance with the applicable provisions of the Charities Act 2011.
Page 3
Docusign Envelope ID: 1C32F004-318A-847D-8362-E975ADE44887
FS Parents Association | Charity No. 294872 | Year ended 31 July 2025
Signed: _________
Shiri Kraus (Chair) 6/22/2026 Date: _____
Page 4
Docusign Envelope ID: 1C32F004-318A-847D-8362-E975ADE44887
FS Parents Association | Charity No. 294872 | Year ended 31 July 2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JFS PARENTS ASSOCIATION
(Charity Number: 294872)
I report on the accounts of the charity for the year ended 31 July 2025, which are set out on the following pages.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law, I report in respect of my examination of the charity's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
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:
-
that accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
-
that the accounts do not accord with those records; or
-
that the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a requirement of a receipts and payments account.
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.
Signed: _________
Ari Boyd ACA
ICAEW Member Number: 1534269
6/22/2026 Date: _____
Page 5
Docusign Envelope ID: 1C32F004-318A-847D-8362-E975ADE44887
FS Parents Association | Charity No. 294872 | Year ended 31 July 2025
JFS PARENTS ASSOCIATION
RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 JULY 2025
| 2025 | £ | 2024 | £ | |
|---|---|---|---|---|
| RECEIPTS | ||||
| Income from charitable activities | ||||
| Calendar sales | 2,998.79 | 8,198.40 | ||
| Easy Fundraising | 488.48 | 304.81 | ||
| Grandparents Tea | 16,414.49 | 8,088.75 | ||
| Own Clothes Day | 150.00 | |||
| Quiz Night | 12,585.34 | 5,009.20 | ||
| Challah Bake | 222.55 | |||
| Uniform sales | 819.83 | 312.06 | ||
| General donations | 542.50 | 1,106.90 | Uniform sales | |
| Pimms and Paint evening | 404.20 | |||
| Facebook Group advertising | 159.71 | |||
| Total receipts | 34,381.69 | 23,424.32 | ||
| PAYMENTS | ||||
| Charitable expenditure – fundraising costs | ||||
| Calendar – postage and printing | 63.80 | |||
| Grandparents Tea – catering and supplies | 5,280.59 | 713.56 | ||
| Quiz Night – venue and supplies | 711.81 | 2,386.07 | ||
| Other | 3,273.09 | 507.69 | ||
| Total fundraising costs | 9,329.29 | 3,607.32 | ||
| Grants to JFS School | ||||
| Climbing equipment | 5,278.80 | 5,278.80 | ||
| English books | 5,699.99 | |||
| Chromebooks | 1,619.94 | 1,650.00 | ||
| Outdoor table tennis table | 10,680.00 | |||
| Chess table | 6,120.00 | |||
| Other | 1,575.30 | |||
| Total grants to JFS School | 29,398.73 | 8,504.10 | ||
| Total payments | 35,454.93 | 12,111.42 | ||
| Net receipts / (payments) for the year | (4,346.33) | 11,312.90 | ||
| Balance of funds brought forward | 13,008.01 | 1,699.01 | ||
| Balance of funds carried forward | 8,661.68 | 13,008.01 |
The notes on pages 6 to 7 form part of these accounts.
Page 6
Docusign Envelope ID: 1C32F004-318A-847D-8362-E975ADE44887
FS Parents Association | Charity No. 294872 | Year ended 31 July 2025
JFS PARENTS ASSOCIATION STATEMENT OF ASSETS AND LIABILITIES
AS AT 31 JULY 2025
| 2025 £ | 2024 £ | |
|---|---|---|
| ASSETS | ||
| Cash at bank | 8,661.68 | 13,008.01 |
| Total assets | 8,661.68 | 13,008.01 |
| LIABILITIES | ||
| There are no liabilities as at 31 July 2025 | ||
| NET ASSETS | 8,661.68 | 13,008.01 |
| FUNDS | ||
| Unrestricted funds | 8,661.68 | 13,008.01 |
| Total funds | 8,661.68 | 13,008.01 |
The notes on pages 6 to 7 form part of these accounts.
Page 7
Docusign Envelope ID: 1C32F004-318A-847D-8362-E975ADE44887
FS Parents Association | Charity No. 294872 | Year ended 31 July 2025
JFS PARENTS ASSOCIATION
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2025
1. ACCOUNTING POLICIES
Basis of preparation
These accounts have been prepared on a receipts and payments basis in accordance with the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. The accounts have been prepared in accordance with the guidance contained in Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Income recognition
Income is included in the accounts when received. All income is unrestricted.
Expenditure recognition
Expenditure is included in the accounts when paid. Fundraising costs represent the direct costs incurred in running fundraising activities. Grants to JFS School are recognised when payment is made.
Fund accounting
All funds held by the charity are unrestricted general funds and are available for use at the discretion of the trustees in furtherance of the charity's objects.
Volunteers
The charity is dependent on the contribution of volunteers in carrying out its activities. No amounts are included in these accounts in respect of volunteer time as this cannot be reliably measured.
2. TRUSTEES' REMUNERATION AND EXPENSES
No trustee received any remuneration or reimbursement of expenses during the year (2024: nil).
3. RELATED PARTY TRANSACTIONS
There were no related party transactions during the year (2024: none). The charity's sole beneficiary is JFS School, which is not under common control with the charity. No trustee has a personal interest in JFS School beyond being a parent of a pupil at the school.
4. TAXATION
The charity is exempt from taxation on its income and gains falling within Part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
5. POST BALANCE SHEET EVENTS
There are no post balance sheet events requiring disclosure.
Page 8