REGISTERED CHARITY NUMBER: 526063
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 August 2025
for Jewish High School for Girls
Freedman Frankl & Taylor Chartered Accountants Reedham House 31 King Street West Manchester M3 2PJ
Jewish High School for Girls
Contents of the Financial Statements for the Year Ended 31 August 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Cash Flow Statement | 6 | ||
| Notes to the Cash Flow Statement | 7 | ||
| Notes to the Financial Statements | 8 | to | 13 |
Jewish High School for Girls
Report of the Trustees for the Year Ended 31 August 2025
The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the Charity is to promote Jewish Religious and General Education for Girls in the local community at the discretion of the Trustees. The Governors are involved in soliciting funds from within the Jewish community and further afield where applicable. This enables the charity to educate girls whose parents are unable to afford fees. Since the beginning of the year the object of the charity is to raise funds to assist the day to day running of Beis Yaakov High School.
Public benefit
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit.
Grantmaking policies
The Trustees award grants to institutions that they feel are in line with the Trust Deed.
Grants over £1,000 made during the year to institutions are detailed in the accounts.
The application of the funds by way of grants to either institutions or individuals and is almost always by institutions.
The trustees consider the shorter-term and longer-term aims to be the same and assess the achievement of the charity in both respects the same way.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The Charity received £879,154 in donations, tax reclaims, childcare and other income during the year, of which £170,000 was paid out in donations and £537,819 for other direct educational and sundry costs.
There were no investments made during the year.
The trustees measures the success of achieving the stated aim by the number and value of grants paid out. The grants paid out in the year are detailed in the notes to the accounts.
The trustees consider they have met their aim successfully.
FINANCIAL REVIEW
Reserves policy
It is the aim of the Charity to maintain unrestricted funds at a level sufficient to enable it to continue to operate and meet its day to day running costs.
The reserves stand at £247,511 which is all attributable to the unrestricted fund.
FUTURE PLANS
The trustees expect future performance will be affected by the increasing cost of education and the related increasing demand on charity's resources. The expectation is that the current economic climate, will make fundraising harder. In order to manage this risk, the charity will be planning special fundraising campaigns.
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Jewish High School for Girls
Report of the Trustees for the Year Ended 31 August 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is constituted by a Trust Deed dated 21 November 1962 and registered with the Charity Commission under charity number 526063.
Recruitment and appointment of new Trustees would be in line with the Trust Deed and with the consent of the Trustees. The criteria set for the suitable candidate would be someone who is sensitive to the needs and demands of the organisation.
Organisation
Their is no chief executive employed by the Charity. The day to day affairs are undertaken by Mr M Brandeis on behalf of the trustees.
All major decisions are taken collectively by the trustees.
Risk review
The trustees have assessed the majority risks to which the Charity is exposed, and in particular those related to the operations and finances of the Trust, and are satisfied that systems are in place to mitigate any exposure to major risks.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
526063
Principal address
3 Hanover Gardens Salford M7 4FQ
Trustees
M Brandeis A Friedlander D Ziskind
Independent Examiner
Adam Caplan FCA Freedman Frankl & Taylor Chartered Accountants Reedham House 31 King Street West Manchester M3 2PJ
Approved by order of the board of trustees on 29 June 2026 and signed on its behalf by:
A Friedlander - Trustee
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Independent Examiner's Report to the Trustees of Jewish High School for Girls
Independent examiner's report to the trustees of Jewish High School for Girls
I report to the charity trustees on my examination of the accounts of Jewish High School for Girls (the Trust) for the year ended 31 August 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no material 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 Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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 matter considered as part of an independent examination.
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.
Adam Caplan FCA The Institute of Chartered Accountants in England and Wales
Freedman Frankl & Taylor Chartered Accountants Reedham House 31 King Street West Manchester M3 2PJ
29 June 2026
Page 3
Jewish High School for Girls
Statement of Financial Activities for the Year Ended 31 August 2025
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Other trading activities 3 Investment income 4 Total EXPENDITURE ON Raising funds 5 Charitable activities 6 Donations Other direct educational costs Other Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 867,081 12,061 12 879,154 - 170,000 536,619 1,200 707,819 171,335 76,176 247,511 |
Restricted fund £ - - - - - - - - - - - - |
2025 Total funds £ 867,081 12,061 12 879,154 - 170,000 536,619 1,200 707,819 171,335 76,176 247,511 |
2024 Total funds £ 967,025 6,669 9 973,703 15,914 398,883 587,843 - 1,002,640 (28,937) 105,113 76,176 |
|---|---|---|---|---|
The notes form part of these financial statements
Page 4
Jewish High School for Girls
Balance Sheet 31 August 2025
| Unrestricted fund Notes £ CURRENT ASSETS Debtors 12 105,647 Cash at bank and in hand 148,424 254,071 CREDITORS Amounts falling due within one year 13 (6,560) NET CURRENT ASSETS 247,511 TOTAL ASSETS LESS CURRENT LIABILITIES 247,511 NET ASSETS 247,511 FUNDS 14 Unrestricted funds TOTAL FUNDS |
Restricted fund £ - - - - - - - |
2025 Total funds £ 105,647 148,424 254,071 (6,560) 247,511 247,511 247,511 247,511 247,511 |
2024 Total funds £ 57,413 24,173 81,586 (5,410) 76,176 76,176 76,176 76,176 76,176 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 29 June 2026 and were signed on its behalf by:
A Friedlander - Trustee
The notes form part of these financial statements
Page 5
Jewish High School for Girls
Cash Flow Statement for the Year Ended 31 August 2025
| Notes Cash flows from operating activities Cash generated from operations 1 Net cash provided by/(used in) operating activities Cash flows from investing activities Interest received Net cash provided by investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period |
2025 £ 124,239 124,239 12 12 124,251 24,173 148,424 |
2024 £ (11,216) (11,216) 9 9 (11,207) 35,380 24,173 |
|---|---|---|
The notes form part of these financial statements
Page 6
Jewish High School for Girls
Notes to the Cash Flow Statement for the Year Ended 31 August 2025
1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
| OPERATING ACTIVITIES | ||
|---|---|---|
| Net income/(expenditure) for the reporting period (as per the Statement of Financial Activities) Adjustments for: Interest received (Increase)/decrease in debtors Increase in creditors Net cash provided by/(used in) operations |
2025 £ 171,335 (12) (48,234) 1,150 124,239 |
2024 £ (28,937) (9) 16,696 1,034 |
| (11,216) |
2.
ANALYSIS OF CHANGES IN NET FUNDS
| At 1.9.24 | Cash flow | At 31.8.25 | |
|---|---|---|---|
| £ | £ | £ | |
| Net cash | |||
| Cash at bank and in hand | 24,173 | 124,251 | 148,424 |
| 24,173 | 124,251 | 148,424 | |
| Total | 24,173 | 124,251 | 148,424 |
The notes form part of these financial statements
Page 7
Jewish High School for Girls
Notes to the Financial Statements for the Year Ended 31 August 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', 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.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from tax on its charitable activities.
Funds
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. DONATIONS AND LEGACIES
| Gifts Donations Gift aid Grants Childcare |
2025 £ - 486,924 24,665 88,247 267,245 867,081 |
2024 £ 263 581,066 41,772 19,950 323,974 |
|---|---|---|
| 967,025 |
continued...
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Jewish High School for Girls
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
| 3. OTHER TRADING ACTIVITIES Fundraising events 4. INVESTMENT INCOME Bank interest receivable 5. RAISING FUNDS Raising donations and legacies Support costs Other trading activities Fundraising events Aggregate amounts 6. CHARITABLE ACTIVITIES COSTS Donations Other direct educational costs 7. GRANTS PAYABLE Donations The total grants paid to institutions during the year JHS Academy Broughton Park Community Services C.I.C. |
Direct Costs £ - 512,230 512,230 was as follows: |
Grant funding of activities (see note 7) £ 170,000 - 170,000 |
2025 £ 12,061 2025 £ 12 2025 £ - 2025 £ - - Support costs (see note 8) £ - 24,389 24,389 2025 £ 170,000 2025 £ 170,000 - 170,000 |
2024 £ 6,669 2024 £ 9 2024 £ 673 2024 £ 15,241 15,914 Totals £ 170,000 536,619 |
2024 £ 6,669 |
|---|---|---|---|---|---|
| 2024 £ 9 2024 £ 673 2024 £ 15,241 |
|||||
| 15,914 | |||||
| 706,619 | |||||
| 2024 £ 398,883 |
|||||
| 2024 £ 395,383 3,500 |
|||||
| 398,883 |
continued...
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Jewish High School for Girls
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
8. SUPPORT COSTS
| Other resources expended Other direct educational costs |
Governance Finance costs £ £ - 1,200 777 23,612 777 24,812 |
Totals £ 1,200 24,389 |
|---|---|---|
| 25,589 |
9. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.
10. STAFF COSTS
| STAFF COSTS | ||
|---|---|---|
| Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: |
2025 £ 472,460 1,881 3,491 477,832 |
2024 £ 456,001 16,898 3,472 |
| 476,371 | ||
| Teachers Administration |
2025 27 12 39 |
2024 19 15 |
|---|---|---|
| 34 |
No employees received emoluments in excess of £60,000.
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities Investment income Total EXPENDITURE ON Raising funds Charitable activities Donations |
Unrestricted fund £ 967,025 6,669 9 973,703 15,914 398,883 |
Restricted fund £ - - - - - - |
Total funds £ 967,025 6,669 9 |
|---|---|---|---|
| 973,703 | |||
| 15,914 398,883 |
continued...
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Jewish High School for Girls
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
| 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ Other direct educational costs 587,843 Total 1,002,640 NET INCOME/(EXPENDITURE) (28,937) RECONCILIATION OF FUNDS Total funds brought forward 105,113 TOTAL FUNDS CARRIED FORWARD 76,176 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Gift aid tax reclaim Other debtors 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes Other creditors Accrued expenses 14. MOVEMENT IN FUNDS At 1.9.24 £ Unrestricted funds General fund 76,176 TOTAL FUNDS 76,176 |
- | continued Restricted fund £ - - - - - 2025 £ 21,607 9,040 75,000 105,647 2025 £ 488 3,985 887 1,200 6,560 Net movement in funds £ 171,335 171,335 |
Total funds £ 587,843 1,002,640 (28,937) 105,113 76,176 2024 £ 43,321 14,092 - 57,413 2024 £ 1,228 2,457 525 1,200 5,410 At 31.8.25 £ 247,511 247,511 |
|
|---|---|---|---|---|
continued...
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Jewish High School for Girls
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
14. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 879,154 879,154 |
Resources Movement expended in funds £ £ (707,819) 171,335 (707,819) 171,335 |
|---|---|---|
Comparatives for movement in funds
| Unrestricted funds General fund TOTAL FUNDS Comparative net movement in funds, included in the above are as Unrestricted funds General fund TOTAL FUNDS |
At 1.9.23 £ 105,113 105,113 follows: Incoming resources £ 973,703 973,703 |
Net movement in funds £ (28,937) (28,937) Resources expended £ (1,002,640) (1,002,640) |
At 31.8.24 £ 76,176 76,176 Movement in funds £ (28,937) (28,937) |
|---|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.9.23 £ 105,113 105,113 |
Net movement in funds £ 142,398 142,398 |
At 31.8.25 £ 247,511 |
|---|---|---|---|
| 247,511 |
continued...
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Jewish High School for Girls
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
14. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 1,852,857 | (1,710,459) | 142,398 |
| TOTAL FUNDS | 1,852,857 | (1,710,459) | 142,398 |
15. RELATED PARTY DISCLOSURES
During the year, educational grants amounting to £170,000 (2024: £395,383) were paid to an Academy in which some of the trustees of the charity are directors.
During the year, donations amounting to £Nil (2024: £3,500) were paid to a Community Interest Company, in which one of the officers is a trustee of this charity.
16. GOING CONCERN
The charity's financial statements for the year ended 31 August 2025 have been prepared on a going concern basis as, after making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.
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