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
Pres￿ich
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 be￿een 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 rese￿es.
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
fa￿d 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 con￿rn 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 AC￿pted 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 con￿rn 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 con￿rn.,
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. no￿lthStanding 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 re￿iVed 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
CU￿entyeal
UnreStriCt*d
Funds
Currentyear
ReStri¢t*d
Funds
Currentyear
T¢)tsl Fundg
Prloryear
Totsi Funds
2025
2025
2D25
2024
In￿me & 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 fO￿ard
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¢rf￿d 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 r￿l$t￿tion. ex￿pt that the ¢harity has prepared the finan¢ial
5taternent5 in 3ccordance wth the FRS 102 SORP Istatemenl of Recornmended PractiTr for Accounting
and Reporting by Chantiesl 2019, applicable to all accounting periods beginning on or after 1st January
20191, IThe SORPI, in Preferen￿ to the previous SORP, the SORP 2005, which has been withdrawn,
nO￿lthStandIng the fact that th8 extant ststutory regulations, th8 Charities (Accounts and Reports)
Regulations 2008 refer expliciuy to the SORP 2005. This has been done to accord with current best practice.
Going Concern
The chsritable activitles are entirely dependent on continuing parental contributions and some voluntary
donations. As a consequence, the going concern basis is dependent on the future flow of these funding
streams. Aecordingly. the Trustees have obtsined forecasts and. after reviewing the financial forecasts for
future period8 to 31 March 2025. the Trustees are satisfied that. at the time of 8pproving the financial
ststements, it Is appropriate to aéopl the going ¢on¢ern basis in p￿parIng the finan¢i81 ststements Other
than these mattets, the Trustees ao not aware of any materi81 Un￿rtainIte$ 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 resour￿5 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 re￿ived wthin categories cOVe￿d 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
fr￿n 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
P￿tIt &
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&
F￿nd9
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
M0￿Ment
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$
Un￿S￿rie¢edanddeSigTra1edfvnds...
These funds are held for the meeting the objectives of the ¢harrty.
and to provide [eSep￿S 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
CU￿9nt 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 Re￿IptS,
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 be￿een 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