Charity number: 299199
SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
UNAUDITED
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

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 2024
Trustees
Juliette Lipshaw
Deborah A2agury-Slattery
Charity registered
number
299199
Principal office
Sinai Primary School
Shakespeare Drive
Harrow
Middlesex
HA3 9UD
Independent Examiners Edward Passmore 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 2024
The Trustees present their annual report together with the financial statements of the Charity for the 1 August
2023 10 31 July 2024.
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 it has been able lo donate £38,18812023.' £40,218) lo the school during the
year from fundraising 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 2024
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 decreaesd from that which was received 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.. 1010912025
Page 3

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 JULY 2024
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
2024.
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..
Dale." 1010912025
Edward Passmore 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 2024
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Donations and legacies
other trading activities
Other income
1.903
69.898
228
1.903
69.898
228
8.290
33,297
Total income
72.029
72.029
41.587
Exponditure on:
Raising funds
Charitsble activities
32.255
43.184
32.255
43.184
14, 771
42,545
Total expenditure
75.439
75.439
57.316
Net movement In funds
{3,4101
{3,4101
(15, 729)
Reconclllatlon of funds:
Tot81 funds brought forward
Nel movement in funds
11,471
{3.4101
11,471
{3.4101
21,200
(15, 729)
Total funds carrled forward
8.061
8.061
11,471
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 2024
2024
2023
Note
Current assets
Cash al bank and in hand
14,061
14,751
14.061
14, 751
Current liabilities
Creditors.. amounts falling due within one
year
Total net assets
{6,000)
(3,280)
8.061
11,477
Charity fund$
Unrestricted fvjnds
12
8.061
11,471
Totsl funds
8.061
11,471
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. 1010912025
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 2024
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 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 date of acquisition or opening of the deposit or similar
account.
Page 7

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
Accounting policies Icontinuedl
1.6 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 anlicipales il will pay to sellle 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.
1.7 Fund accounting
General funds are unreslricled 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 2024
Income from donations and legacies
Unrestricted
funds
2024
Total
funds
2024
Gift aid
1,903
1.903
Unrestricted
funds
2023
Total
funds
2023
Donations
1, 538
6, 752
1,538
6, 752
Gift Aid
8,290
8.290
Income from other trading activities
Income from fundraising events
Unrestricted
funds
2024
Total
funds
2024
Junior disco
Birthday experien
YH fundraiser
Summer festival fundraiser
Pizza in the hut
Uniform sales
Silent auction
Afternoon lea
2,910
2,216
2,948
13,174
946
170
2.910
2,216
2.948
13.174
946
170
6,630
40,904
6.630
40.904
69,898
69,898
Page 9

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
Income from other trading activities (continued)
Income from fundraising events Icontinuedl
Unrestrictgd
funds
2023
Total
funds
2023
Pesach wish list
Camiv81
1,385
2, 804
7, 920
6,687
6,420
529
1,385
2,804
7.920
6.687
6,420
529
Birthday experience
Bake Off
Chanukah event
VIP parking
Yom March
Bake and braid
6,234
1,318
6.234
1,318
33,297
33,297
Other incoming resources
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Sundry income
228
228
Page 10

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
Expenditure on raising funds
Costs of raising voluntary income
Unrestricted
funds
2024
Total
funds
2024
Junior disco
Yom March
Summer festival
Birthday expense
Chanukah event
Pizza in the hut
Silent auction
Purim expense
Mock sedars
Afternoon lea
2,466
1,837
11,411
2,340
574
633
2,466
1,837
11.411
2.340
574
633
2.100
1.018
778
9,098
2,100
1,018
778
9,098
32,255
32.255
Unrestricted
funds
2023
Total
funds
2023
PSA Carnival expenses
Pesach wish list
Sundry
PSA Birthday expenses
Chanukah event expense
1,594
3, 903
4,110
3,050
2,114
1.594
3,903
4,110
3,050
2,114
14, 771
14, 771
Page11

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
Analysis of grants
Grants to
Institutions
2024
Total
funds
2024
Insts'tulional grants
38,188
38.188
Grants lo
Institutions
2023
Total
funds
2023
Inslitulional grants
40,218
40,218
All grants in 2024 and 2023 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 2024
Analysis of expenditure by activities
Activities
undertaken
directty
2024
Grant
funding of
activities
2024
Support
costs
2024
Total
funds
2024
Educational support
163
38,188
4,833
43.184
Activities
undertaken
directly
2023
Grant
funding ol
activities
2023
Support
costs
2023
Total
funds
2023
Educational support
507
40,218
1,820
42,545
Analysis of dirgct costs
Supporting
education
2024
Total
funds
2024
Year 6 leaving expenses
163
163
Supporting
education
2023
Total
funds
2023
Year 6 leaving expenses
507
507
Page 13

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
Analysis of expenditure by activities Icontinuedl
Analysis of support costs
Supporting
education
2024
Total
funds
2024
PTA membership
Governance costs
153
4,680
153
4,680
4,833
4.833
Supporting
education
2023
Tot81
funds
2023
PTA membership
Governance costs
140
1,680
140
7,680
1,820
1,820
Governance costs are comprised solely of Independent Examiners fees for 2023 & 2022.
Independent oxaminer's remuneration
2024
2023
Fees payable lo the Charity's independent examiner for the prepartion of
and independent examination of the Charity's annual accounts
Underaccrual from prior year
3,000
1,680
1,680
Staff costs
There were no employees during 2024 and 2023.
Page 14

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
10.
Trustees. remuneration and expenses
During the year, no Trustees re￿iVed any remuneration or other benefits (2023- £NIL).
During the year ended 31 July 2024, no Trustee expenses have been incurred (2023- £NILJ.
11. Creditors: Amounts falling due within one year
2024
2023
Accruals and deferred income
6,000
3.280
12. Statement of funds
statement of funds - current year
Balance at 1
August 2023
Balance at
Income Expenditure 31 July 2024
Unrestricted funds
General funds
11.471
72,029
175.4391
8.061
ststement of funds - prior year
Balan￿ at
1 August
2022
Balan￿ at
Income Expenditure 31 July 2023
Unrestrlcted funds
General Funds - all funds
27.200
41,587
f57,316)
11.471
Page 15

SINAI JEWISH PRIMARY SCHOOL PARENT STAFF ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
13.
Analysis of net assets between funds
Analysis of net assets between funds - current period
Unrestricted
funds
2024
Total
funds
2024
Current assets
14,061
16,0001
14.061
{6,0001
Creditors due within one year
Total
8,061
8.061
Analysis of net assets between funds - prior period
Unrestricted
funds
2023
Total
funds
2023
Current assets
14, 751
(3,280)
14, 751
(3,280)
Creditors due within one year
Total
11,471
11,471
Page 16