The Charity Registration Number is :_ 526437 The Jewish Day Primary School Report and Accounts 31 August 2025 B Olsberg & Co Chartered Accountants & Statutory Auditor Enterprise House 3 Middleton Road Manchester M8 5DT
The Jewish Day Primary School Report and accounts forthe year ended 31 August 202S Contents Page Charity information Trustees. Annual Report statement of tru¥tees' pOnsIbl11t1eS Auditor5. report Funds Statements.". Slalement of Financial Adivilies Statement of total recognised gains and losses Movements in funds 12 13 14 Revenue Funds 14 Incorne and Expenditure account 15 Balanc8 sheet 16 Cash flow statement 18 Notes to the accounts 21
The Jewish Day Primary School Trustees, Annual Report for the year ended 31 August 2025 The Trustees present their Report and Accounts for the year ended 31 August 2025. Reference and administrative details The charity name. The legal name of the charity is'.- The Jewish Day Primary School. The charitys areas operation and UK charitable registration. The charity is registered in England & Wales with the Charity Commission in England & Wales {CCEWI with charity number 526437. The charity does not operate in any overseas jurisdictions. Legal structure of the charity The charity is conslituled as an unincorporated charity, established by Trust Deed. The governing document of the charity is the Trust Deed establishing the charity. The governing document is dated 13 June 1951 There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law. The Iruslees are all individuals.
The Jewish Day Primary School Trustees, Annual Report for the year ended 31 August 2025 The prlnclpal operatlng address of the eharlty Is:_ Sedgley Park Road Presich Manchester, M25 OJW The Trustees in office on the date the report was approved were:. Mr D M Halpern Mr M Halpern (Chairl Rabbi S Hoff Rabbi J Wreschner Rabbi l Friedman The followlng persons seNed as Trustees durlng the yearended 31 August 2025:. The Iruslees who served as a trustee in the reporting period were as shown above, and there were no changes in the period beeen the year end and the approval of the accounts. Objects and activities of the charity The purposes of the charity as set out in its goveming document. The Jewish Day Primary School Is governed by its Trust Deed. The charity's objects and its principal activities are.. 1.To advance education and religion in accordance with Orthodox Judaism. 2.To relieve poverty and carry out other charitable activities. The main activities undertaken in relation to those purposes during the year. The principal activity of the Charity in the period under review was the running of a school.
The Jewish Day Primary School Trustees, Annual Report for the year ended 31 August 2025 The main activities undertaken during the year to further the Charitys purpose for the public benefit. The main activities have been the continued collection of parental contributions and donations, with additional funding from the local authorities and the employment of staff and professional assistance to run the school's daily activities. The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity. The short term and longer term aims and objectives. The Charity is committed to continue to run the school, for the benefit of the children, the parents and the local community. The charity's strategies for achieving its aims and objectives in the future. The Iruslees plan to continue raising funds for projects in line with the trust deed and to pursue those educational objectives and projects by operating and maintaining the school with all the resources available to the charity. How the activities undertaken during the year contributed to the achievement of the aims and objectives. The Jewish Day Primary School continued to support the running of a school. The main achievements and performance of the charity during the year. The Statement of Financial Activities shows a total income of £3,185,122, and total expenses of £3,048,027, resulting in a surplus for the year as detailed below. The Iruslees consider the financial position of the charity lo be satisfactory. The difference the charity's perfomiance during the year has made to the beneficiaries of the charity. The Trustees consider that the performance of the Charity has enabled the school to flourish. The significant charitable activities undertaken in the year. The significant activity of the year continues to be the running of the school in accordance with its objects and to seek additional finance and support for The Yesoiday HaTorah Multi Academy Trust.
The Jewish Day Primary School Trustees, Annual Report for the year ended 31 August 2025 structur8, governanc8 and management of the charity The charity's organisational structure. The charity is managed by a committee of the trustees which is composed of the trustees of the Charity. Financial review The charity's financial position at the end of the year ended 31 August 2025 The financial position of the charity al 31 August 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows.- 2025 2024 Net Income 137.095 4,816 Unrestricted Revenue Funds available for the general purposes of the ch8rily Permanent Endowment 2,333.018 2,195.923 1,063,319 1,185.311 1,063,319 1.185,311 C8pitsI Grants Total Unrèstrictod Funds 4.581,648 4,444,553 Total Funds 4,581,648 4,444,553 Policies on resees. All reserves are held for the running of the school and for maintenance of the properties. Availability and adequacy of assets of each of the lunds The board of trustees is satisfied that the charity's assets are available and adequate to fulfil ils obligations.
The Jewish Day Primary School Trustees, Annual Report for the year ended 31 August 2025 Signrficant events which have affected the financial perfomiance and the financial position. There are no events which have significantly affected the perfomiance of the charity. Investment policy and investment objectives. The Iruslees have wide-ranging investment powers to invest the Charity's assets as they see fil in the furtherance of the Charity's objectives. The major risks to which the Charity is exposed and reviews and systems to mitigate them. The Iruslees actively review the major risks which the charity faces on a regular basis and believe that continuous velling and review of the controls over key financial systems will be a sufficient safeguard lo alleviate risks. The trustees have also examined other operational and business risks fad by the charity and confirm that they are satisfied. The major risks faced by the charity are the operational risks from ineffective running of the school. The trustees manage this risk by ensuring the right staff are utilised and supervised. Principal funding sources in the year and how these support the key objectives of the charity. The charitys main funding sources are contributions by parents, supplemented by local authority funding and general donations. Plans For the Future Summary of plans for tha futur• and tha trustaès, p•rspactivè of thè futurè dirèction of tha charity. The charity plans to continue with its main activity ie that of running the school .
The Jewish Day Primary School Trustees, Annual Report for the year ended 31 August 2025 Details of The Auditor B Olsberg FCA B Olsberg & Co Chartered Accountants and Statutory Auditors Enterprise House 3 Middleton Road Manchester Lancs M8 5DT Statement as to disclosure of inforn)ation to auditors The Iruslees slate that so far as each of the Iruslees al the time this report was approved are aware'.- al There is no relevant audit information128 defined by section 418131 of the Companies Act 20061 of which the auditors are unaware, and b} The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and establish that the auditors are aware of that information. Statement of Trustees. Responsibilities The charitys trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities IAccounts and Reports) Regulations 2008, to prepare the financial slalements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according lo the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Chariliesl 2019, applicable to all accounting periods beginning on or after 1st January 20191, (The SORPI, .
The Jewish Day Primary School Trustees, Annual Report for the year ended 31 August 2025 In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, lo prepare financial statements for each financial year which give a true and fair view of the slate of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial slalements the Trustees are required lo lo prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl. select suitable accounting policies and apply them consistently., make judgements and estimates that are reasonable and prudent., prepare the financial statements on the going conrn basis unless il is inappropriate lo presume that the charity will continue in business., slate whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial ststemenls., The law requires that the Iruslees must not approve the accounts unless they are satisfied that they give a true and fair view of the stale of affairs of the charity and of the surplus or deficit of the charity for the year. The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy al any time the financial position of the charity and which are sufficient lo show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are also responsible for the contents of the Trustees. report, and the slalutory responsibility of the auditor in relation lo the Trustees, report is limited lo examining the reF)Ort and ensuring that , the report is consistent with the figures disclosed in the financial stalemenls. This report was approved by the board of trustees on 25 June 2026. M Halpern Trustee
The Jewish Day Primary School Independent Auditors. Report to the Trustees of the charity on the accounts for the year ended 31 August 2025 Introduction We have audited the financial slalemenls of The Jewish Day Primary School for the year ended 31 August 2025, as set out on pages 12 10 27. which comprise the Statement of Financial Activities. the Income and Expenditure Account, the Balance Sheet and the related notes lo the financial slalemenls, including a summary of significant accounting policies. In our opinion, the accompanying financial stslemenls of the charity are prepared. in all material respects. in accordance with charity law applicable within the jurisdiction of England & Wales and, in particular, the accounts have been prepared in accordance with FRS 102 SORP Iststement of Recommended Practice for Accounting and Reporting by Chariliesl 2019, applicable to all accounting periods beginning on or after 1 st January 2D191, (The SORPI, published by the Charity Commission in England & Wales ICCEWI under the historical cost convention. and in accordance with the accounting policies set out on page 21, which framework conslitules the applicable United Kingdom Generally ACpted Accounting Practice. Llmltstlon of Ilablllty This report is made solely lo the Trustees of the charity, as a body, in accordance with the requirements of Section 154 of the Charities Act 2011 (The Acll. Our work has been undertaken so that we might stsle to the Trustees those matters we are reqLJired to stale lo them in an Auditorfs Report and for no other purpose. To the fullest exlenl permitted by law, we do not accept or assume liability or responsibility to anyone other than the Trustees as a body, for our work, for this report or for the opinions we have formed. Basis for our opinion We have been appointed as auditors under section 144121 of The Charities Act 2011 and report in accordance with regulations made under section 1 $4 of that Act. We conducted our audit in accordance with International Standards on Auditing IISAS-UKI, issued by the Financial Reporting Council, and applicable law. Our responsibilities under those standards are further described in the Aud((ors' Responsibilities for the Audit of the Financial Slalemenls section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant lo our audit of the financial statements In England & Vvales, 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 a basis for our opinion.
The Jewish Day Primary School Responsibilities of Management and Those Charged with Governance for the Financial Statements As described on page 6, you, the charity's Trustees, are responsible for the preparation of the financial statements In accordance with the Charrties Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable lo smaller enlilies, and for being satisfied that the financial statements give a true and fair view. The Trustees.who are charged with governance, are responsible for overseeing the charity's financial reporting process. Management is sponsible for the preparation of the financial stslemenls in 8ccordance with charity law of the jLJrisdiclion of England & Wales and for such internal control as management determines is necessary lo enable the preparation of financial statements that are free from material misslalemenl, whether due to fraud or error. In preparing the financial stslemenls, management is responsible for assessing the charity's ability lo continue as a going concern, disclosing, as applicable, matters related lo going concern and using the going concern basis of accounting unless management either intends to liquidate the Charity or to ase operations, or has no realistic alternative but to do so. Our objectives are lo obtain reasonable assuran about whether the financial slalemenls as a whole are fr from material misslalemenl, whether due lo fraud or error, and to Issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance wrth ISAS-UK will always detect a material misstalemenl when il exists. Misstalemenls c8n arise from fraud or error and are Considered material if, individually or in the aggregate, they could reasonably be expeded to influence the economic decisions of users taken on the basis of these financial slalemenl5. Our responsibility is to audit and express an opinion on the financial slalemenls in accordance with relevant legal and regulatory requirements and ISAS-UK. Those standards require us to comply with the Ethical Standards for Auditors published by the Financial Reporting Council and to'.- Identify and assess the risks of material misstatement of the financial statements. whether due lo fraud or error, to design and perform audit procedures responsive lo those risks and to obtain audit evidence that is sufficient and appropri*e lo provide a basis for our opinion., To obtain an understanding of internal control relevant lo the audit in order lo design audit procedures that are appropriate for the circumstances, bul not for the purpose of expressing an opinion of the effectiveness of the charity's internal control., To evaluate the appropriateness of accounting policies used and the reasonableness of accounting eslimales and related disclosures made by the charity., To conclude on the appropriateness of the charity's use of the going conrn basis of accounting and, b8sed on the audit evidence obtained, whether a material uncertainly exists related to events or Conditions that may ¢asl significant doubt on the Charity's ability to Continue as a going conrn., To evaluate the overall presentstion, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves a fair presentslion.
The Jewish Day Primary School We are required lo report to the Trustees our opinion as lo whether the financial stslemenls give a true and fair view and have been properly prepared in accordan with United Kingdom Generally Accepted Accounting Practice and the Charities (Accounts and Reports) Regulations 2008. We are also required lo report to you rf, in our opinion, the Trustees, Annual Report is materially inconsislenl with the financial statements, if the charity has not kept adeqLJale accounting records, if the charity's financial stslemenls are not in agreement wrth the accounting records and returns, or if we have not received all the information and explanations we require for our audit, or if information specified by law regarding Trustees, remuneration and transactions with the charity is not disclosed. In addition, we read all the financial and non-fin8ncial information in the Trusteès, Annual Report lo identify material inconsistencies with the audited financial statements and to identify any information that is apparently materially incorrect based on, or materially inconsistent with, the knowledge acquired by us in the Course of performing the audit. If we become aware of any apparent material misstatements or inconsistencies we consider the implications frir our report. We conducted our audit in accordance with ISAS-UK and in accordan with the practi Note ' The Audit of Charities in the United Kingdom, revised in March 2012. We are required to plan and perform our audit so as lo meet the above requirements and to obtain all the information and explanations which we consider necessary in order lo provide us with sufficient evidence lo give reasonable 8ssuran¢e that the fin8ncial slalemenls are free from material misstatement. whether caused by fraLJd or other irregLJlarily or error. In the course of our audrt. we communicate with those charged with governance regarding, among other mallers, the planned scope and timing of the audit and significant audrt findings, including any significant deficiencies in internal control th81 we idenlrfy during the audit. Eligibilty of auditor and status of audit We Confirm that we are eligible under section 144121 of the Charities Ad 2011 to conduct this audit, and that this report is a report In respect of an audit carried out under the Act and in accordan wrth the related regul81ions. Attention is drawn to the accounting policy st*ing that. nolthStanding the explicit requirement in the extant slalulory regulations, the Charities IAccounts and Reports) Regulations 2008, to prepare the financial slalemenls in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, and in order to accord with current best practice, the Trustees have determined to prepare the financial slalemenls in accordance with the FRS 102 SORP Islalemenl of Recommended Pradice for Accounting and Reporting by Charities) 2019, applicable lo all accounting periods beginning on or after 1 sl JanLJary 20191, IThe SORPI, We concur with this approach, and any references in our report lo the regulations should be read subject lo this comment.
The Jewish Day Primary School Opinion on the Financial Statements In accordance with Regulations 25lgl and Ihl of the Charities (Accounts and Reports) Regulations 2008, in our opinion the charity's financial stslemenls.. Give a true and fair view of the stsle of affairs of the charity as at 31 August 2025 and of ils Income and Expenditure for the financial year then ended and, in particular, the financial statements have been properly prepared, in all material respects. in accordance with United Kingdom Generally Accepted Accounting Practi applicable lo entities of ils size and have been properly prepared in accordance with the requirements of the Charities Act 2011., and have been prepared in accordan with the methods and principles required by the FRS102 Slalemenl of Recommended Practice for Accounting and Reporting issued by the Charity Commission in England & Wales ICCEWI effective January 2015 (The SORPI. and those methods and principles have been followed. Matters upon which we are required to report by exception We have nothing to report in respect of the following rnatters where the Companies Act 20QE requires us lo report to you, if in our opinion.. the charity has not kept adequate accounting records", or the financial statements are not in agreement with the accounting records and relums., or if information specified by law regarding Trustees, remuneration and transactions with the charty is not disclosed. we have not reiVed all the infomation and explanations we require for our audit. Signèd-. B Olsberg & Co Chartered Accountants and Registered Auditors Enterprise House 3 Middleton Road Manchester Lancs M8 5DT This report was signed on 25 June 2026
The Jewish Day Primary School - Statement of Financial Activities for the year ended 31 August 2025 ststement of Financial Activities for the year ended 31 August 2025 CUentyeal UnreStriCtd Funds Currentyear ReStri¢td Funds Currentyear T¢)tsl Fundg Prloryear Totsi Funds 2025 2025 2D25 2024 Inme & Endowmonts from: Donation5 & Legacies charitab activities Inve8tments 21 22 24 283,785 2.846,637 54,700 283,785 2,846,637 54,700 162.802 2,310.653 40.777 Totrl income 3,185,122 3,185,122 2,514,232 Exp8ndlturo on.. Chatilats actDiibes 28 3.048,027 3,1)48,027 2.509.416 Total oxpendlture 3,048,027 3,048,027 2,509,416 Net income forthe year 137,09S 137,09S 4,B16 Net Income aftortransf8rs 137,095 137,096 4,816 Not m¢)vémènt in funds 137,095 137,095 4,816 Reconcllfjatlon of fvnds-. Total funds broughtfomard 4.444,553 4,444,552 4,439.736 Total fund8 carrled fOard 4,581,648 4,581,647 4,444,552 A separate Slalement of Total Recognlsed Galns and Loss&s Is not requlred as Ihls statement indudes all recognised gains and losses. All activities derive from continuing operations The notes attached on pages 21 to 27 forni an integral part of these accounts. 12
The Jewish Day Primary School - Statement of Financial Activities for the year ended 31 August 2025 ststement of Financial Activities for the year ended 31 August 2025 Th8 Jawish Day Primary School - Resourc appliad in tha year andad 31 August 2025 towards fixed assets for Charity use... 2025 2024 Fund5 generated In the year as detailed In the SOFA Resources applied on functional fixe(l assets Olher applications of funds 137.095 4.816 1518.4131 Net resources available to fund charitable activities 137,096 1513,5971 Th& resources applied on fixed assets for charity use rÈpresents th& co$1 of additions less proceeds of any disposals. The notes attached on pages 21 to 27 fom an integral part of these accounts. 13
The Jewish Day Primary School - Statement of Financial Activities for the year ended 31 August 2025 ststement of Financial Activities for the year ended 31 August 2025 Movements in revenue and capital funds for the year ended 31 August 2025 Revenue a¢¢umulated funds Unre5trfcted Restrlcted Total La5tyear Total 2024 Funils 2025 Funds 2025 Fund6 2D25 Accumulated funds broughtforward 3.259,242 3,259.242 3,254,425 Recognised gains and losses before transfer5 137,096 137.D95 4.816 3,396,337 3,396,337 3,259,241 Closlng rov8nu8 lunds 3,396,337 3,396,337 3,259,241 Designated revenue fund8 included within the unrestricted fund8 above Total Funds Lastyeai Totsi Fund# 2025 2024 At 1 September 1.063.319 1,063.319 At 31 Augu8t 1.063.319 1.063.319 Th& purposes for %thich these funds have en deslgnaled are deS¢rfd In Note 20 to ts accounts. Fixed asset funds De91gnated Funds Restrlcted L&9tyear Total Funds Funds Funds Z025 2025 2025 2024 At 1 September 1.185,311 1.185.311 1.185.311 At 34 August 1,185,311 1,185,311 1,185,311 The purpose5 of the transfers lo fixed asset funds are described in Note 20 to the accounts anLI under the accounting policy'Accouniing for capital grants and fixed asset funds,. Summary of funds Unre¥trict8d and Deslgnaied funds 202S Rry8trictfjd Funds Totsl Funds Lawt Ywar Totsi Funds 2025 2025 2024 Revenue a¢cumu18ted funds Permanent Endovémenl Capital Grants 2.333,018 1,063,319 2,333,018 1,063,319 1,185,311 2.195.922 1.063,319 1.185.311 Total funds 4,581,648 4,S81,648 4,444,552 14
The Jewish Day Primary School - Statement of Financial Activities for the year ended 31 August 2025 ststement of Financial Activities for the year ended 31 August 2025 The notes attached on page$ 21 to 27 fom) an Integral part of these accounts. Th8 Jèwish Day Primary School Income and Expenditure Account for the year ended 31 August 2025 as required by the Companies Act 2006 2025 2024 Income Incotne fmTTr 0[ratiOnS 3.130.422 2.473.455 Investment income and interest Incotne from inveslmenls. Other Ihan interest receivable 54.700 40.777 Gross Income In the year b8foro oXC&Ptlonal It8ms 3,185,122 2,514,232 Gro$$ income in the year including exceptional items 3,18S,122 2,S14,232 Expendlture Charitable expenditure. excluding depretiation and amortisation Depreciation and amorils8tion Goveman* costs Interest payab Realised losses on disposals of social investrnents which are pr(uratnme related 2.684,733 67.160 9.600 286.534 2.202.862 9.600 296.954 Total expenditure in the year 3,04B,027 2,509,416 Net income before tax in the financial year 137,09S 4,816 Tax on surplus on ordinary activilEs Net income after tax in the linancial year 137,09S 4,B16 Retaineil surplus forthe financial year 137,095 4,816 All activities derive from continuing operations In accordance with the prov15ions of the Corllpanies Act 2006, the he8ding$ and subheallings used In the Income and ExpÈnditure account have been 8daplÈd io reflÈct thÈ special n8ture of Ihe ¢hariVs activities. The note5 attached on pages 21 to 27 form an integral part of these accounts. 15
The Jewish Day Primary School - Balance Sheet as at 31 August 2025 Notes 2025 2024 Fixèd assèts Tangible assets 10 8.136,526 8,203.686 Current assets Stocks Debtors 6,000 87,409 284,666 11,640 106,827 115,802 12 Cash at bank and in hand Totsl current assets 378,075 234,269 Crèditors.. amounts falling duè within one year 13 1318,0961 1279,2451 Net current assets 59,979 144,9761 8.196,505 8,158.710 Net assets Creditors". atllount5 falling due after more than one year 14 13,814,858) 13,714,157) The totsl net a¥¥ets of the ¢harity 4,581.647 4,444,553 The totsl net a¥¥ets of the ¢harity are funded by the fvnd8 of the charity, as follow¥=. Restricted funds Unrestrlcted Funds Unreslricled Revenue Fund5 18 2,333,017 2,195,923 2.333,017 2,195.923 Designated Funds Permanent Endowment 18 1,063,319 1,185,311 1,063,319 1,185,311 Capital Grants 18 2,248,630 2,248,630 Total charity funds 4,581.647 4.444,553 16
The Jewish Day Primary School - Balance Sheet as at 31 August 2025 The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect lo accounting records and the preparation of acoounls. The ch8rity is subject to audit under ¢harily legis18tion. and the report of the Charities Act auditor is on page 11. The TrLJStees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered. il would be eligible to prepare accounts IN accordance Mrilh the provisions in Part 15 of the Companies Act 20C6. applicable to companies subject to the small companies regime. M Halpern Trustee Approved by the board of trustees on 25 June 2026 The notes attached on pages 21 to 27 forni an Integral part of these accounts. 17
The Jewish Day Primary School Cash Flow Statement for the year ended 31 August 2025 2025 2024 Cash flovts from operatlng actlvltles Nel cash provided by operating 8clivilies as shown below 114,165 3e8,431 Cash flows from investing activities Other investment income, including rents from investments Purchase of property, plant and equipment 54,700 40.777 1518,4131 Net cash provided by investing activities 54,700 1477,6361 Cash flows from financing activities Cash inflows from new borrowings 199,2991 192,9821 Net cash provlded by flnanclng actlvltles 199.2991 192,9821 Overall cash provided by all activities 69.566 1202,1871 Cash movements Change in cash and cash equivalents from activities in the year ended 31 August 2025 168,864 1202,1871 Cash and cash equivalents at 1 September 2024 115,802 302.348 Change in cash and cash equivalents due to exchange rate movements Cash at bank and In hand less overdrafts at 31 August 284,666 100,161 18
The Jewish Day Primary School Cash Flow Statement for the year ended 31 August 2025 The Jewish Day Primary School Cash Flow Statement for the year ended 31 August 2025 - Continued Reconciliation of net income to net cash flow from operating activities Nel income as shown in the Slalernenl of Financial Activities 137,095 4.816 Adjustments for:_ Depreciation charges Write downs of investments Net unrealised losses on investment assets Dividends, interest and ients from investments Decreas8 in Stocks 67,160 154,7001 5,640 19.418 160,4481 140,7771 Decrease in debtors Increase in creditors, excluding loans 141.129 263.263 Net cash provlded by operatlng actlvltles 114.165 368,431 Analysis of cash and cash equivalents 2025 2024 Cash in hand at for the y88r ended 31 August 2025 Notice deposits- Iless than 3 rnonthsl 284,666 115,802 Total cash and Cash equivalents 284.666 115,802 19
The Jewish Day Primary School Cash Flow Statement for the year ended 31 August 2025 The Jewish Day Primary School Cash Flow Statement for the year ended 31 August 2025 - Continued Analysis of chango in not dgbt Atstart Cash At end of year 115,802 Flows of year 284,668 284,666 140,6101 13,814,858) 171,5441 Cash 168,864 168,864 Loans falling due within one year Loans falling due after more than one year Finance lease obligations 140,6101 13,714,157) 99,299 171,544} Total 13,638,985) 196,619 13,442,3461 20
The Jewish Day Primary School Notes to the Accounts for the year ended 31 August 2025 1 A¢countlng poll¢le$ Pf)Il¢les latIng to the produ¢tlon of the a¢¢ounts. Basi8 of preparation and accounting convention The accounts hsve been prepsred on the accruals bs5is, under the historical cost convention, as modified to include revaluations of fix8d ass8ts, and in accordance With tha Financial Reporting Standard 102, leffeclive 1st January 20181 and'FRS 102 SORP Istatement of Recommend8d Pr8Ctice for Accounting and Reporting by Charities) 2019. applicable to all accounting period8 beginning on or after 1st January 20191. (The SORPI, published by the Charity Commission in England & Wales ICCEWI. and in accordance with all appli¢abl¢ law In the ¢harity'siurisdi¢lion of rl$ttion. expt that the ¢harity has prepared the finan¢ial 5taternent5 in 3ccordance wth the FRS 102 SORP Istatemenl of Recornmended PractiTr for Accounting and Reporting by Chantiesl 2019, applicable to all accounting periods beginning on or after 1st January 20191, IThe SORPI, in Preferen to the previous SORP, the SORP 2005, which has been withdrawn, nOlthStandIng the fact that th8 extant ststutory regulations, th8 Charities (Accounts and Reports) Regulations 2008 refer expliciuy to the SORP 2005. This has been done to accord with current best practice. Going Concern The chsritable activitles are entirely dependent on continuing parental contributions and some voluntary donations. As a consequence, the going concern basis is dependent on the future flow of these funding streams. Aecordingly. the Trustees have obtsined forecasts and. after reviewing the financial forecasts for future period8 to 31 March 2025. the Trustees are satisfied that. at the time of 8pproving the financial ststements, it Is appropriate to aéopl the going ¢on¢ern basis in pparIng the finan¢i81 ststements Other than these mattets, the Trustees ao not aware of any materi81 UnrtainIte$ about the ¢h8rity's ability to continue as a going concem. Risk8 and future assumption8 The charity is a public benefit entity. Pf)Il¢les latIng to ¢ategorfes of In¢ome and In¢ome COgnItIOn. All incoming resour5 are included in the SOFA when the charitable cornpany is legally entitled to the income and the amount can be qu8ntified wth reasonable accuracy. Polici•8 relating to expendituro on goods and sorvic8s provided to th8 charity. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate 311 costs related to the category. Where costs cannot be diredy attributed lo parhcular headings, they have been allocated to activitie8 on a basis consistent with the use of resources. Policies relating to assets, liabilities and provisions and other matters. Tangible fixed a$$ets Tangible fixed assets are measured al their original cost V81ue, or subsequent r8V8luation, or if donated. as described above. C081 value includes all costs expended in bringing the asset into its intended working condition. The is no depreciation ¢harged on18nd and buildings owing to it being kept to 8 high Standard. A regular annu81 review of the likelihood of asset impairment is undertaken. 21
The Jewish Day Primary School Notes to the Accounts for the year ended 31 August 2025 Debtors Debtors are measured attheir recoverable amounts at the balan sheet dste. Fund Accounting Unrestri¢ted funds a available for use at the discretion of the trustees In furtherance of the geneffjl objectives of the charity. 2 Liability to taxation The Trustees consider that the charity 5at15fies the tests Sel out In Paragraph 1 Schedule 6 of the Finan Act 2010 for UK corporation tax purpose5. Accordingly, the Charity is potentially exernpt from tsxation in respect of income or capital gains reived wthin categories cOVed by ch8pler 3 part 11 of th8 Corporation Tax Act 2010 or Section 256 of the T8xation of Chargeable Gains Act 1992. to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity. and is therefore induded in the relevant costs in the Statement of Financial A¢tivibes. 3 Wlndlng up or dl$$olutlon of the ¢harlty If upon wnding up or dis501ution of the charity there remain any assets, after the satisfaction of all debts and lisbilities, the assets represented by the accumulated fund shall trsnsferred to some other charitable body or bodi88 having similar objects to the charity. 4 Significance of financial instruments to the charity's position A financial 8sset or a financial liability 18 recogni8ed only when the charity b8comes a party to the contractual provisions of the instrument. Ba8ic financial Instruments are initially recognised at the amount rec*ivable or payable including any related transaction ¢osts Current assets and current liabilities are subsequently measu at the cash or other nSIderatIon expecte to be paid or received and not d15COUnted. 22
The Jewish Day Primary School Notes to the Accounts for the year ended 31 August 2025 5 Net surplu8 before tax in the financial year 2025 2024 The net surplus before tax in the financial year is stated after charging.. Depreciation of owned fixed assets Auditors, remuneration 67,160 9,600 9.600 6 Interest payable 2025 2024 Bank intere8t payable 286,534 296.954 7 Staff Costs and emoluments $818ry costs 2025 2024 Gross Salaries excluding trustees and key rnanagernent personnel 2.046,588 1,752.186 Total Salaries. vrdyes and related ¢o$ts 2,046,088 1,752.186 Nertherthe trustees nor any persons ¢onne¢ted wth them have ceiVed any remuneration from tt)e ¢harty or any related entty. either in the current or prior year. No employees rec*ived emoluments lexduding pension eostsl in excess of £60.000 per annum. 8 Romuneration and payments to Trustses and persons connected with them No trustees or persons Connected with them 1ved any remuneration from the ¢harity. or any related entity. 9 Deferrod incomo- Unrostrictsd and Designatsd funds Cuffeni Year Openlng DBf•rr418 Released Recelved Defewred frn priar 1058 r•l•as8d y•Jrs lffl y•Jr aty•4r •nd Vouluntary Parental Contributions 71.$44 Totsl 71.544 2026 2024 These deferrals are Included In credltors 71,544 2024 The deferrals included in uedilors reLate to furKling specxfied by the funders a5 relating to specific periods and represent those parts of unreslricled funds which relate lo periods subsequent lo the 3ccounting year end and are treated as gr8nls in adwance, or, allemalively, where Ihere sre conditions which musl be fulfilled prior io enliuemenl or use of the unrestricted furKJs by the charity 23
The Jewish Day Primary School Notes to the Accounts for the year ended 31 August 2025 10 Tangible fixed a888ts Cutryent Year Land and Bulldlngs Plant & Ma¢hlnery Llbtsry Books & Furniturg Total Cost At 1 September 2024 7.994,493 60,312 223,868 8.278.673 At 31 August 2025 7,994.493 60.312 223,868 8,278,673 Depreciation At 1 September 2024 Charge for the year 20,017 $4,970 74.987 67.160 67,160 At 31 August 2025 20,017 64,970 67,160 142.147 Net book value At 31 August 2025 7,974A76 5.342 1S6,708 8,136,S26 At 31 August 2024 7,974A76 5.342 223,868 8,203,686 Llbrary Book$ 8 Furnlture Prior Year Land and Bulldlthg8 PtIt & Ma¢hlnory Total ost 02 September 2023 7.994,493 60,312 223,868 8,278.673 31 August 2024 7,994.493 60.312 223,B68 B,278,673 Depreclatlon Net book valu8 31 August 2024 7,994A93 60.312 223,868 8,278,673 01 September 2023 7,994A93 60.312 223,868 8,278,673 All assets are used for direct charitable purposes. This 15 the value placed on the property by the trustees. 24
The Jewish Day Primary School Notes to the Accounts for the year ended 31 August 2025 11 Stocks & Work in ProgrÈs$ 2025 2024 Stocks fOre Write downs 8,000 11.640 6,000 11.640 Anatysls of the ¢arrylng v&lue of $fo¢k$ &nd wot* In progre$$ bya¢tlvllle$ Slocks 2025 2024 Activity School 8,000 11.640 6,000 11.640 12 Debtors 2025 2024 Prepayments and accrued income Ott)er debtors 26,118 61,291 40.263 57.564 87,409 106,827 13 Crgditors- amounts falling du9 Wlthin ong y9ar 2026 2024 Bank loans and overdrafts Trade ¢ditOrS Accrua18 Oeferred Income- Unrestricted & designated funds Sundry creditors and taxes Loans 40,610 140,715 30,250 71,544 33,627 1,350 40.610 169.857 30.250 37.178 1.350 318,096 279,245 14 Creditors: amounts falling due after one year 2025 2024 Bank loans and overdrafts 3,614,858 3,714.157 The Bank Loan5 are Secured by the Charity's assets. 1S Loans to trusts8s included in debtors There are no loans to tnJstee8. 25
The Jewish Day Primary School Notes to the Accounts for the year ended 31 August 2025 16 Incomo and Expenditure account summary 2025 2024 At 1 September 2024 Surplus for the year 4.444,552 137,095 4.439.736 4.816 At 31 August 2025 4,SBI,647 4,444,552 17 Particulars of how particular funds are represented by a88ets and liabilities Al 31 August 2020 Vnrestrfctsd DF8lgnatsd rund• R¢6tdct•d Total fund& fund& Fnd9 Tangible Fixed A55ets Currenl Assets 6,951,215 378,075 1318,0961 13.614,8581 8,136,S26 378,075 1318,096 13,614.8681 Long Ttmi Liabilities 3,396.3J6 1,1B5.311 4,581,647 At 1 Septembpr 2024 Unrostrict•d Dèsignatsd funds R¥*trict#d Total funds fund$ Funds Tangible Fixed Assets CurrentA5sets Currenl Liabilities Long Temi Liabilities 7.018,375 1829,0501 1279,245 13.714,1571 8,203,686 234,269 1279,245 13,714,157) 1,(63,319 2,19S.923 2,248.630 4,444,SS3
The Jewish Day Primary School Notes to the Accounts for the year ended 31 August 2025 18 Change in total fund8 over the year as 8hown in Note 17. analy8ed by individual funds Fund6 brought foNiard fr 2024 Movernent In Tran8fer6 Fund$ fund$ in 2025 botwwn carri lunds In 2025 frnrd to 2026 See Note 19 Ilnrnslrtcted and (18slgn&tsdfunds.'. Unresthcted Revenue Funds Pemianenl Endowment Capil81 Grants 2.195,923 1,(63,319 1.185,311 137,095 2,333,018 1,063,319 1,185,311 Total unr88tri¢tod and d88ignat8d fund8 4,444.5S3 137.09S 4,581,648 Total charlty funds 4,444.553 137.095 4,581,648 19 Analysis of movements in funds over the year as 8hown in Note 18 othgr Galns & lTrcome Expendlture M0Ment Lo¥89S In fund9 2025 2025 2025 2026 Unrnslrt¢ted 8nd deslw8tsdfunds.'. Unrestricted Revenue Funds 3.185,122 13.048,0271 137.096 3,185.122 13,048.0271 137,095 20 The purpose$ for whlch the fund$ UnSrie¢edanddeSigTra1edfvnds... These funds are held for the meeting the objectives of the ¢harrty. and to provide [eSepS for future activities, and , subject to charity leg151ation. are free frotn all restrictions on their use. This fund represents the unrestricted surplus arising on the revaluation of the charity's assets. Unrestricted Revenue Funds Unrestricted Revaluation Reserve 21 Ultimate controlling party The charity is under the control of it5 trustees. 27
The Jewish Day Primary School Detailed analysls of Income and expendlture for the year ended 31 August 2025 as requlred by the SORP 2015 This analysis ITS classsified by conventional nominal desc17Ptions and not by activity. 22 Donations, Grants and Legacies Current year Unrèstricted Funds Curront yoar Restricted Fund5 ¢urr8nt year T¢>tal Funds Prlor Year Totsi Fund$ 2025 2025 2025 2024 Revenue grants and donatlons from non public bodies Sundry Donations and Gift Aid 66.848 66,848 81,457 Total prlvate sector revenue grants 66,848 66,848 81,457 Revenue grants and donatlons from non publ1¢ bodles Ilnclude Glft Ald donatlons from subsldlarlesl Year analysis Prlor Prior Year Prior Year Prior Year Unrestricted Fund8 Restricted Funds Total Funds 2024 2024 2024 Sundry Donations and Gift Aid 81.457 81,457 Current yèar Unrèstricted Funds Current yoar Restricted Fund5 Curront year Totsl Funds Prlor Year Totsl Funds 2025 2025 2025 2024 Charidy Campaign IN8tI Sundry Donors 216.937 216,937 81,345 Total Charidy Campaign INotI 216,937 216,937 81,345 Total Donations, Grants and Legacies Total Donations, Grants and Legacies 283.78S 283.785 162.802 28
The Jewish Day Primary School Detailed analysls of Income and expendlture for the year ended 31 August 2025 as requlred by the SORP 2015 23 Income from charitable activities CU9nt year Current yèar Unrestrfjcted Funds Currènt yèar Restrfctèd Fund5 Current year Total Funds Prior Yèar Totsl funds 2026 2026 2025 2024 Prlmary purpose Donations. Par8ntal Voluntsry Contributions, Nursery Voucher ReIptS, Gift Aid and Sundri8S Hire of H811 (Netl 2.831.864 2,831,884 2,281,702 14.773 14,773 28,951 Total Primary purpose 2,846.637 2.846.637 2.310,653 24 Totsl Income from charltable actlvltles Currant year Unrè$trictéd Funds Curnent yoar Rèstricted Funds Curront yèar Totsl Funds Prior Yèar Currentyear Total Fundts 2025 202S 202S 2024 Total income from charitable 8Ctivit18S 2,846,637 2,846,637 2,310,653 Totsl from ¢haritsble activities 2,848,637 2,846.637 2.310,853 29
The Jewish Day Primary School Detailed analysls of Income and expendlture for the year ended 31 August 2025 as requlred by the SORP 2015 25 Investment income Current year Unrèstricted Funds Current year Restricted Fund5 Current year Tot81 Funds Prior Year Totsl Funds 2025 2025 2025 2024 Property Rental Income 54,700 54.700 40,777 Total investment income 54.700 54.700 40,777 26 Expenditure on charitable activities - Direct spending Current year Unrestrficted Funds Current yoar R05trfcted Furbd$ Curr8nt year Prfor Year Total Funds Total Fund5 Current Year 2025 202S 2025 2024 Gross wages and salaries- Charitable activities Professional Fees Travel, Outings and Events Food and Canteen Expenses and Functions 2,046,588 2,046,588 1,752,186 104.473 3.740 104,473 3,740 117,961 12,089 29.585 29,586 30,409 Total dlrect spendlng 2,184,386 2,184,386 1,912,645 30
The Jewish Day Primary School Detailed analysls of Income and expendlture for the year ended 31 August 2025 as requlred by the SORP 2015 27 Expenditure on charitable activities- Grant funding of activities Current year Unrestricted Funds Current year Restricted Fund8 Current year Prfor Year Total Funds Total Fund5 Current Year 2025 2026 2025 2024 Contribution to YHMAT 447.399 447,399 242,481 Total grantmaklng costs 447,399 447,399 242,481 28 Support costs for charltable actlvltles Current year Unrestricted Fund8 Current year Restricted Funds Current year Prfor Year Totsl Funds Total Fund5 Cuffent Year 2025 2025 2025 2024 Premises Expenses Prernises repairs, renewals and maintenance Insurance 3.255 3,25S 2,910 13,055 13.066 11.469 Admlnlstratlve overheads Piinting, Postage, Slalionery and Req. Advertising and marketing Sundry expenses 34,376 34.376 23.845 640 640 1.304 Financial costs Bank Charges and Interest Depreciation & Amortisalion in totsl for Bank interest payable 1.622 67.160 286,534 1.622 67,160 286.534 8,164 296,954 Support costs before reallocation 406,642 406,642 344,690 Total support costs - Current Year 406.642 406.642 344,690 The basis of allocation of costs between activities is described under accounting policies All the expenditure in the prior year was unrestricted. Admffnistrative overheads The basis of allocation of costs beeen activities is described under accounting policies 31
The Jewish Day Primary School Detailed analysls of Income and expendlture for the year ended 31 August 2025 as requlred by the SORP 2015 29 Other Expenditure - Governance costs Current year Unrestricted Fund8 Current year Restricted Funds Current year Total Funds Prior Year Total Fund5 Current Year 2025 2025 2025 2024 Auditor's fees 9.60t) 9,600 9,600 Total Goveman¢e costs 9,600 9.600 9,600 All the expenditure in the prior year was unrestricted. 30 Total Charitable expenditure Current year Unrestrfjcted Funds Current yèar Restrfctèd Fund5 Curront ar Prior Yèar Total Funds Total Fund8 Current Year 2025 2025 2025 2024 Totsl direct spènding Total grantmaking costs Totsl support costs Total Governance costs 2,184.386 447.399 406.642 9.600 2,184,386 447.399 406,642 9.600 1,912,645 242,481 344,690 9,600 Total charitable 8XP8nditure 3,048.027 3.048.027 2.509,416 All the expenditure in the prior year was unreslricled. Prlor Yèar Unro8trfjct8d Funds Prloryèar Ro8trlct8d Fund5 Prlor Yoaf Totsl Funds Prior Year 2024 2024 2024 Total direct spending Totsl grantmaking costs Total support costs Totsl Governance costs 1.912.645 242.481 344,690 9.600 1,912,645 242.481 344,690 9.600 Totsl charitable gxpgnditure 2,509,416 2,509.416 32
The Jewish Day Primary School Activity analysis of Income and expenditure for the for the year ended 31 August 2025 This analysis is classsrfied byactivity and not by conventional nominal descriptions. 31 Analysls of Income by actlvlty 2025 2024 Activity Income from charitable activities School 2,846,637 2,310,663 Summary of Total Ineome. Includlng the Items above Charitable activities Donations & Legacie5 Investment income 2,846,637 283,785 54,700 2,310,653 182,802 40,777 Total income as shown in the SOFA 3,185.122 2,614.232 Categories of income Income from non exchange transactions 3,185,122 2,514,232 32 Analysis of charitable expenditure by activity Actlvlty Direct costs Support costs Grant fundlng of activities Totsl Total 2025 2025 2025 2025 2024 School Dire charitable Costs Premises expenses Administrative overheads Finanaal wsts Grantmaking costs 2,184,386 2,184,386 16,310 35,016 355,316 447,399 1,912,645 14,379 25,193 305,118 242,481 16,310 35,016 355,316 447,399 Total School 2,184,386 406,642 447,399 3,038,427 2,499,816 33
The Jewish Day Primary School Activity analysis of Income and expenditure for the for the year ended 31 August 2025 Summary of Charitable Costs by activity Direct costs Support costs Grant funding of activities 2025 Totsl Totsl 2025 202S 2025 2024 Total School Total Governan ¢osts Note 29 2,184.386 406,642 9,600 447,399 3.038,427 9,600 2.499,816 9,600 Totsl charltsble expendlture 2.184,386 416.242 447.399 3,048,027 2,S09.416 The basis ol allo¢alion ol Costs between activities is clescribed under accounting policies The breakdo¥vn of this expenditure by type of spending lie nominal classifi¢alionl is cletailed in note 30 Analysis of Support and govemance costs by charitable activities Governance Finance Human other Resources Overheads Total Activity School 9.600 355,316 51,326 416,242 Summary of grant making by activity Grants to Grants to Instltutlons Indlvlduals 2025 2025 Support costs 2025 Total Total 2025 2024 School 447,399 447,399 242,481 447,399 447,399 242,481 Fuller detsils of grants made and related costs. induding support costs. a shown in note 27. 33 Analysi5 of non charitable expenditure by activity Governance costs Govemance Costs Governance costs 2026 2024 Other Expenditure- Governance costs 35 detailed in Note 29 9,600 9,600 34