Charity number: 299199
SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
UNAUDITED
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
CONTENTS
Page
Reference and Administrative Details of the Charity. its Trustees and Advisers
Trustees. Report
Independent Examiner's Report
statement of Financial Activities
Balanco Sheot
Notes to the Financial Statements
7-16

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 JULY 2023
Trustees
Juliette Lipshaw
Deborah A2agury-Slattery
Charity registered
number
299199
Principal office
Sinai Primary School
Shakespeare Drive
Harrow
Middlesex
HA3 9UD
Independent Examiners lan Saunderson FCA
BKL Audit LLP
35 Ballards Lane
London
N3 1XW
Bankers
Barclays
2 Churchill Pl
London
E14 5RB
Page 1

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 JULY 2023
The Trustees present their annual report together with the financial statements of the Charity for the 1 August
2022 to 31 July 2023.
Objectives and activities
a. Principal Objectives
Sinai Jewish Primary School Parents Staff Association IPSAI is registered with the charity Commission for
England and Wales under registration number 299199 and is govemed by a constitution that was drawn up
originally on formation of the association in 1988 and which was most recently updated on 11 May 2020. The
objects of the Association as slated therein, are lo advance the education of the pupils of the School by
providing and assisting in the provision of facilities for education at the School and as an ancillary Iherelo and in
fvrtherance of this objective, the Association will strive..
a. To foster more extended relationships be￿een the staff, parents and others associated with the school
b. To engage in activities which support the school and advance the education of the pupils attending il
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance
published by the Charity Commission relating to public benefit, including the guidance 'Public benefit". running
charity IPB21'. The Trustees have also given due eonsidèration to specific guidance on the advancement of
education. They confirm that the activities of the association a￿ relevant and 8ppropriale relating thereto.
b. Activities undertaken to achieve objectives
The charity donates to the school throughout the year, and organise a variety of events throughout the year so
as to foster a more extended relationship bètween those associated with the school.
Achievements and performance
8. Main achievements of the Charity
The PSA is delighted to report that il has been able lo donate £40,218 to the school during the year from
fvndraising events.
Financial review
a. Going concem
After making 8ppropriale enquiries, the Trustees have a reasonable expectation that the Charity has adequate
resources lo continue in operational existence for the foreseeable future. For this reason, they continue lo adopt
the going concern basis in preparing the financial statements. Further details ￿gardIng the adoption of the
going concern basis ean be found in the aceounling policies.
b. Reserrfes policy
The reserves of the PSA are 81so regu18rly ￿vieWed and al least £2,000 is retained as cash reserves.
c. Financial risk management objectives and policies
The executive committee conducts 8 review of the major risks lo which the PSA is exposed on an annual basis.
The only risk identified, liability 8t PSA events, is covered by appropriate insurance. The trustees have
considered the Charity Commission's general guidance on public benefit and specific guidance on the
8dv8ncement of education and confirm that the activities of the association are relevant and 8ppropriate relating
thereto.
structure, governance and management
a. Constitution
Sinai Jewish Primary School Parent Staff Association is a registered charity, number 299199, and is conslituled
under a Conslilulion.
Page 2

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 JULY 2023
Structure, govemance and management Icontinuedl
b. Methods of appointment or election of Trustees
New Trustees are appointed by selection by the current Trustees of the charity by a simple majority vole. New
Trustees are selected lo add their expertise or knowledge lo the board of Trustees.
Plans for future periods
Donations re￿iVed during the year have increaesd from that which was re￿iVed in the prior year.
However, the Trustees will always endeavour lo increase donations wherever possible.
Statement of Trustees. responsibilities
The Trustees are responsible for preparing the Trustees. Report and the financial statements in accordance
with applicable law and United Kingdom Accounting Standards {Uniled Kingdom Generally Accepted
Accounting Praclicel.
The law applicable to charities in England & Wales requires the Trustees lo prepare financial statements for
each financial which give a true and fair view of the slate of affairs of the Charity and of its incoming resources
and application of resources, including its income and expenditure, for that period. In preparing these financial
slalements, the Trustees are required lo..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP IFRS 1021.,
make judgments and accounting estimates that are reasonable and prudent.,
stale whether applicable UK Accounting Standards IFRS 1021 have been followed, subject lo any
material departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is in8ppropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charity's transactions and disclose with reasonable accLJracy al any lime the financial position of the Charity
and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity
IAccounts and Reportsl Regulations 2008 and the provisions of the Constitution. They are also responsible for
safeguarding the assets of the Charity and hen￿ for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by..
Deborah AZagUry￿1attery
(Chair of Trusleesl
Dale.. 2511112024
Page 3

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 JULY 2023
Independent Examiner's Report to the Trustees of Sinai Jewish Primary School Parent Staff
Association {'the Charity'l
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 July
2023.
Responsibilities and Basis of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in 8ecord8nce with the
requirements of the Charities Act 2011 I'the 2011 ACVI.
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and
in carrying out my examination I have followed the applicable Directions given by the Charity Commission under
section 14515llbl 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 in any material respect..
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act", or
the accounts do not accord with those records., or
the accounts do not comply with the applicable requirements conceming the form and Content of
accounts set out in the Charities (Aceounls and Reports) Regulations 2008 other than any requirement
that the accounts give a 'true and f81¢ view which is not a matter considered as part of an independent
examinab'on.
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 lo enable a proper understanding of the accounts lo be
reached.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might stale lo the Charity's
Trustees those matters l am required to slate lo them in an Independent Examiner's Report and for no other
purpose. To the fullest exlenl permitted by law, I do not accept or assume responsibility lo anyone other than
the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed..
/akt
Dale. 2511112024
lan Saunderson FCA
BKL Audit LLP
35 Ballards Lane
London
N3 1XW
Page 4

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 2023
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Note
Income from:
Donations and legacies
other trading activities
Other income
8.290
33.297
8.290
33.297
8.727
31,801
70
Total income
41.587
41,587
40.592
Exponditure on:
Raising funds
Charitsble activities
14.771
42.545
14.771
42.545
11,387
22,045
Total expenditure
57.316
57.316
33.432
Net movement In funds
115,7291
115,7291
7,160
Reconclllatlon of funds:
Tot81 funds brought forward
Nel movement in funds
27,200
115.7291
27,200
115.7291
20,040
7,160
Total funds carrled forward
11.471
11.471
27,200
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 7 10 16 form part of these financial statements.
Page 5

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
BALANCE SHEET
AS AT 31 JULY 2023
2023
2022
Note
Current assets
Debtors
Cash al bank and in hand
5,415
24, 825
14.751
14.751
30,240
Creditors.. amounts falling due within one
year
Total net assets
12
{3,280)
(3,040)
11.471
27.200
Charity fund$
Unrestricted fvjnds
13
11.471
27,200
Totsl funds
11.471
27,200
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
Deborah AZagury￿léttery
ICh8ir of Trustees)
Dale. 2511112024
The notes on pages 7 10 16 form part of these financial statements.
Page 6

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
Accounting policies
1.1 Basis of preparation of financial ststements
The financial statements have been prepared in accordance with the Charities SORP IFRS 1021
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 IFRS 1021 leffective 1 January 20191, the Financial Reporting Standard
applicable In the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011.
Sinai Jewish Primary School Parent Staff Association meets the definition of a public benefit entity
under FRS 102. Assets and liabilities are initially recognised al historical cost or transaction valLJe
unless othen￿lSe stated in the relevant accounting F)olicy.
1.2 Going concern
The Charity has minimal fixed costs, with the main source of expenditure being grants made lo the
school which can be made al the discretion of the Trustees. Furthermore, the Charity had a healthy
cash balanTr at the year end. Therefore, the Trustees deem it appropriate that the accounts are
prepared on a foing concern basis.
1.3 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will be received and the amoLJnt of income receivable can be measured reliably.
Other income is recognised in the period in which it is receivable and to the extent the goods have
been provided or on completion of the servi￿.
1.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation lo transfer economic
benefit lo a third party, it is probable that a transfer of economic benefits will be required in
settlement and the amount of the obligation can be measured reliably. ExpenditLJre is classified by
activity.
Expenditure on raising fLJnds includes all expendilLJre incurred by the Charity to raise funds for its
charitable purposes and includes costs of 811 fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on dIreC￿Y 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 except in those cases where the
offer is conditional, such grants being recognised as expenditure when the conditions allaching are
fulfilled. Grants offered subject to conditions which have not been met al the year end are noted as a
commitment, bul not accrLJed as expenditure.
All expenditure is inclusive of irrecoverable VAT.
1.5 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued al the amount prepaid net of any trade discounts due.
Page 7

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
Accounting policies Icontinuedl
1.6 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.
1.7 Liabilities and provisions
Liabilities are recognised when there is an obligation al the Balance Sheet dale as a result of a past
event, il is probable that a transfer of economic benefit will be required in selllemenl, and the
amount of the settlement can be estimated reliably.
Liabilities are recognised al the amount that the Charity anticipates il will pay to settle the debt or the
amount il has re￿iVed as advanced payments for the goods or services it musl provide.
Provisions are measured al the best estimate of the amounts required to sellle the obligation. Where
the effect of the lime value of money is material, the provision is based on the present value of those
amounts, discounted al the pre-tax discount rale that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Slalement of Financial Activities as a finance cost.
1.8 Fund accounting
General funds are unrestricted funds which are available for use al the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Page 8

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
Income from donations and legacies
Unrestricted
funds
2023
Total
funds
2023
Donations
Gift aid
1,538
6,752
1.538
6.752
8,290
8.290
Unrestrictgd
funds
2022
Total
funds
2022
Donations
3,306
5,415
3,308
5.415
Gift Aid
8, 721
8,721
Income from other trading activities
Income from fundraising events
Unrestrieted
funds
2023
Total
funds
2023
Kisharon Purim fvjndraiser
Junior disco
Birthday experien
Summer festival fundraiser
1,385
2,804
7,920
6,687
6,420
529
1.385
2.804
7.920
6,687
6.420
529
Chanukah event
Pizza in the hut
Yom March
6,234
1,318
6.234
1,318
Bake and braid
33,297
33.297
Page 9

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
Income from other trading activities (continued)
Income from fundraising events Icontinuedl
Unrestrictgd
funds
2022
Total
funds
2022
Pesach wish list
Camiv81
549
1,184
12,980
5, 056
5, 968
6, 064
549
1,184
12.980
5.056
5,968
6,064
Birthday experience
Best in show
Bake Off
Chanukah event
37,801
31.801
Other Incomlng resources
Unrestricted
funds
2022
Total
funds
2022
Sundry
70
70
Page 10

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
Expenditure on raising funds
Costs of raising voluntary income
Unrestricted
funds
2023
Total
funds
2023
Junior disco
Yom March
Summer festival
Birthday expense
Chanukah event
1,594
3,903
4,110
3,050
2,114
1,594
3,903
4.110
3.050
2.114
14,771
14.771
Unrestrictgd
funds
2022
Total
funds
2022
PSA Carnival expenses
Pesach wish list
Sundry
PSA Birthday expenses
Chanukah event expense
639
639
1, 636
4,252
3,276
1,584
1.636
4,252
3,276
1,584
11,38T
11,387
Anatysi$ of grants
Grants to
Institutions
2023
Total
fund$
2023
Inslitulional grants
40,218
40.218
Page11

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
Analysis of grants Icontinuedl
Grants lo
Institutions
2022
Total
funds
2022
Inslitulional grants
19,682
f9,682
All grants in 2023 and 2022 were to Sinai Jewish Primary School.
Page 12

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
Analysis of expenditure by activities
Activities
undertaken
directty
2023
Grant
funding of
activities
2023
Support
costs
2023
Total
funds
2023
Educational support
507
40,218
1,820
42.545
Activities
undertaken
directly
2022
Grant
funding ol
activities
2022
Support
costs
2022
Total
funds
2022
Educational support
635
19,682
1, 728
22,045
Analysis of dirgct costs
Supporting
education
2023
Total
funds
2023
Year 6 leaving expenses
507
507
Supporting
education
2022
Total
funds
2022
Year 6 leaving expenses
Jubilee celebration
299
336
299
336
635
635
Page 13

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
Analysis of expenditure by activities Icontinuedl
Analysis of support costs
Supporting
education
2023
Total
funds
2023
PTA membership
Governance costs
140
1,680
140
1,680
1,820
1.820
Supporting
education
2022
Tot81
funds
2022
PTA membership
Governance costs
128
1,600
128
7,600
1,728
1,728
Governance costs are comprised solely of Independent Examiners fees for 2023 & 2022.
Independent oxaminer's remuneration
2023
2022
Fees payable lo the Charity's independent examiner for the prepartion of
and independent examination of the Charity's annual accounts
1,680
1,600
Staff costs
There were no employees during 2023 and 2022.
10.
Trustees. remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2022- £NIL).
During the year ended 31 July 2023, no Trustee expenses have been incurred (2022- £NIL).
Page 14

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
11. Debtors
2023
2022
Due within one year
Gift Aid re￿1vable
5,415
5,415
12.
Creditors: Amounts falling due within one year
2023
2022
Accruals and deferred income
3,280
3,040
13.
ststement of funds
ststement offunds - current year
Balance at 1
August 2022
Balance at
Income Expenditure 31 July 2023
Unrestrlcted funds
General Funds - all funds
27.200
41,587
157,3161
11.471
Statement of funds - prlor year
Balance at
l August
2021
Balance at
Income Expenditure 31 July 2022
Unrgstrictgd funds
General Funds - all funds
20.040
40, 592
(33,432)
27,200
Page 15

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
14.
Analysis of net assets between funds
Analysis of net assets between funds - current year
Unrestricted
funds
2023
Total
funds
2023
Current assets
14,751
13.2801
14.751
{3,2801
Creditors due within one year
Total
11,471
11.471
Analysis of net assets between funds - prior year
Unrestricted
funds
2022
Total
funds
2022
Current assets
30,240
(3,040)
30,240
(3,040)
Creditors due within one year
Total
27,200
27,200
Page 16