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REGISTERED COMPANY NUMBER: 07948381 (England and Wales)
REGISTERED CHARITY NUMBER: 1151408




















Report of the Trustees and

Unaudited Financial Statements
FOR THE YEAR ENDED
31 December 2023

for

JEWISH INTERACTIVE LIMITED

JEWISH INTERACTIVE LIMITED

Contents of the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Cash Flow Statement 7

Notes to the Cash Flow Statement 8

Notes to the Financial Statements 9 to 15

JEWISH INTERACTIVE LIMITED (REGISTERED NUMBER: 07948381)

Report of the Trustees
FOR THE YEAR ENDED 31 DECEMBER 2023



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives and aims of the charity and its principal activities are:
a) the advancement of Jewish religious education through modern methods of communication;
b) the advancement of education of the public in any part of the world in the knowledge of the Jewish religion and Jewish history and culture;
c) such other purposes as are for the public benefit and are charitable according to English law.

Public benefit
The trustees confirm that they have referred to the guidance contained in the Charity commission's general guidance to public benefit when reviewing the charity's aims and objectives and in planning future activities.

Volunteers
There were no volunteers during the year.

ACHIEVEMENT AND PERFORMANCE
CEO summary
2023 Jewish Interactive (Ji) continued to lead the way in Jewish educational technology, providing dynamic tools and training to schools, teachers, children and families.

Ji's focus has been to harness the potential of its new edtech platform, investing in development, marketing and training.

World events have presented additional challenges which Ji has steered through, navigating complex pressures experienced by many Jewish organisations.

Overall engagement and demand for Ji's services has grown significantly in this period with many new users and partnerships created.

Internal and external factors
There are no specific factors to report.

FINANCIAL REVIEW
Principal funding sources
The principal funding sources are grants and donations as well as income from charitable activities.

Reserves policy
The charity aims to maintain reserves in order that it is in a position to continue its activities at a consistent level and to cover contingencies.

The present level of funding is adequate to support the continuation of the charity's activities.

FUTURE PLANS
The trustees plan to continue their work to advance Jewish religious education through modern methods of communication, advance education of the public in any part of the world in the knowledge of the Jewish religion and Jewish history and culture and other purposes as are for the public benefit and are charitable according to English law.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The charity is constituted as a company limited by guarantee and as such its governing documents are its Memorandum and its Articles of Association.


JEWISH INTERACTIVE LIMITED (REGISTERED NUMBER: 07948381)

Report of the Trustees
FOR THE YEAR ENDED 31 DECEMBER 2023


STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
The first trustees shall be those persons appointed as directors of the Company on its incorporation. Thereafter the trustees shall be appointed in accordance with the provisions of the articles.

The Trustees may appoint any individual aged 16 years or over, who is not disqualified from directorship or otherwise disqualified from charity trusteeship, to be a Trustee, either to fill a vacancy amongst the Trustees or as an additional Trustee, provided that the appointment does not cause the number of Trustees to exceed any maximum number for the time being in force pursuant to the provisions of the Articles.

Risk management
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to major risks.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07948381 (England and Wales)

Registered Charity number
1151408

Registered office
First Floor, Winston House
349 Regents Park Road
London
N3 1DH

Trustees
Mrs S Teacher (resigned 8.2.23)
Mr J Kett (resigned 12.8.24)
Mr B Levine (resigned 20.6.23)
Mr D J Bloom (resigned 20.4.24)
Mrs J Myers (resigned 22.2.24)
Mr E J Gold (appointed 18.4.24)
Mrs A R Winshall (appointed 15.2.24)

Independent Examiner
Melinek Fine LLP
Chartered Accountants
First Floor, Winston House
349 Regents Park Road
London
N3 1DH

Approved by order of the board of trustees on 29 October 2024 and signed on its behalf by:





Mr E J Gold - Trustee

Independent Examiner's Report to the Trustees of
Jewish Interactive Limited (Registered number: 07948381)


Independent examiner's report to the trustees of Jewish Interactive Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Danny Fine, FCA

Melinek Fine LLP
Chartered Accountants
First Floor, Winston House
349 Regents Park Road
London
N3 1DH

30 October 2024

JEWISH INTERACTIVE LIMITED

Statement of Financial Activities
(Incorporating an Income and Expenditure Account)
FOR THE YEAR ENDED 31 DECEMBER 2023

2023 2022
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 102,195 - 102,195 890,332

Other trading activities 3 - - - 12,699
Investment income 4 77 - 77 142
Total 102,272 - 102,272 903,173

EXPENDITURE ON
Raising funds 5 6,155 - 6,155 10,088

Charitable activities 6
Charitable activities 182,266 151,610 333,876 294,808
Total 188,421 151,610 340,031 304,896

NET INCOME/(EXPENDITURE) (86,149 ) (151,610 ) (237,759 ) 598,277
Transfers between funds 18 63,481 (63,481 ) - -
Net movement in funds (22,668 ) (215,091 ) (237,759 ) 598,277

RECONCILIATION OF FUNDS
Total funds brought forward 3,218 1,688,363 1,691,581 1,093,304

TOTAL FUNDS CARRIED FORWARD (19,450 ) 1,473,272 1,453,822 1,691,581

JEWISH INTERACTIVE LIMITED (REGISTERED NUMBER: 07948381)

Balance Sheet
31 DECEMBER 2023

2023 2022
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 12 58,535 1,472,438 1,530,973 1,567,332
Tangible assets 13 126 834 960 2,340
58,661 1,473,272 1,531,933 1,569,672

CURRENT ASSETS
Debtors 14 814 - 814 896
Cash at bank 4,173 - 4,173 184,368
4,987 - 4,987 185,264

CREDITORS
Amounts falling due within one year 15 (78,048 ) - (78,048 ) (58,305 )

NET CURRENT ASSETS/(LIABILITIES) (73,061 ) - (73,061 ) 126,959

TOTAL ASSETS LESS CURRENT LIABILITIES (14,400 ) 1,473,272 1,458,872 1,696,631

CREDITORS
Amounts falling due after more than one year 16 (5,050 ) - (5,050 ) (5,050 )

NET ASSETS (19,450 ) 1,473,272 1,453,822 1,691,581
FUNDS 18
Unrestricted funds (19,450 ) 3,218
Restricted funds 1,473,272 1,688,363
TOTAL FUNDS 1,453,822 1,691,581

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


JEWISH INTERACTIVE LIMITED (REGISTERED NUMBER: 07948381)

Balance Sheet - continued
31 DECEMBER 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 29 October 2024 and were signed on its behalf by:





Mr E J Gold - Trustee

JEWISH INTERACTIVE LIMITED

Cash Flow Statement
FOR THE YEAR ENDED 31 DECEMBER 2023

2023 2022
Notes £    £   

Cash flows from operating activities
Cash generated from operations 1 (65,855 ) 591,343
Net cash (used in)/provided by operating activities (65,855 ) 591,343

Cash flows from investing activities
Purchase of intangible fixed assets (114,417 ) (584,780 )
Purchase of tangible fixed assets - (2,878 )
Interest received 77 142
Net cash used in investing activities (114,340 ) (587,516 )

Change in cash and cash equivalents in
the reporting period

(180,195

)

3,827
Cash and cash equivalents at the
beginning of the reporting period

184,368

180,541
Cash and cash equivalents at the end of
the reporting period

4,173

184,368

JEWISH INTERACTIVE LIMITED

Notes to the Cash Flow Statement
FOR THE YEAR ENDED 31 DECEMBER 2023


1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2023 2022
£    £   
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)

(237,759

)

598,277
Adjustments for:
Depreciation charges 152,157 1,862
Interest received (77 ) (142 )
Decrease in debtors 82 -
Increase/(decrease) in creditors 19,742 (8,654 )
Net cash (used in)/provided by operations (65,855 ) 591,343


2. ANALYSIS OF CHANGES IN NET FUNDS/(DEBT)

At 1.1.23 Cash flow At 31.12.23
£    £    £   
Net cash
Cash at bank 184,368 (180,195 ) 4,173
184,368 (180,195 ) 4,173

Debt
Debts falling due within 1 year (56,350 ) - (56,350 )
Debts falling due after 1 year (5,050 ) - (5,050 )
(61,400 ) - (61,400 )
Total 122,968 (180,195 ) (57,227 )

JEWISH INTERACTIVE LIMITED

Notes to the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2023


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Expenditure on educational software development is written off as incurred. Its value is not recognised until it is realised. Any income arising from the use or sales of such software is recognised on receipt. This is a change in accounting policy and has resulted in the comparative figures being restated.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Computer equipment - 33% on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


JEWISH INTERACTIVE LIMITED

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


2. DONATIONS AND LEGACIES
2023 2022
£    £   
Donations 44,074 29,827
Gift aid 3,813 521
Grants 54,308 859,984
102,195 890,332

Grants received, included in the above, are as follows:

2023 2022
£    £   
Other grants 54,308 859,984

3. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Charitable activities - 12,699

4. INVESTMENT INCOME
2023 2022
£    £   
Deposit account interest 77 142

5. RAISING FUNDS

Raising donations and legacies
2023 2022
£    £   
Events 6,155 10,088

6. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 7) Totals
£    £    £   
Charitable activities 147,929 185,947 333,876


JEWISH INTERACTIVE LIMITED

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


7. SUPPORT COSTS
Governance
Management Finance costs Totals
£    £    £    £   
Charitable activities 182,295 120 3,532 185,947

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£    £   
Depreciation - owned assets 1,380 1,862
Development costs amortisation 150,776 -

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.


10. STAFF COSTS
2023 2022
£    £   
Wages and salaries 91,675 185,769
Social security costs 5,490 18,247
Other pension costs 1,729 3,391
98,894 207,407

The average monthly number of employees during the year was as follows:

2023 2022
Employees 2 4

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2023 2022
£60,001 - £70,000 1 1
£70,001 - £80,000 - 1
1 2


JEWISH INTERACTIVE LIMITED

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 243,918 646,414 890,332

Other trading activities 12,699 - 12,699
Investment income 9 133 142
Total 256,626 646,547 903,173

EXPENDITURE ON
Raising funds 10,088 - 10,088

Charitable activities
Charitable activities 246,245 48,563 294,808
Total 256,333 48,563 304,896

NET INCOME 293 597,984 598,277


RECONCILIATION OF FUNDS
Total funds brought forward 2,925 1,090,379 1,093,304

TOTAL FUNDS CARRIED FORWARD 3,218 1,688,363 1,691,581

12. INTANGIBLE FIXED ASSETS
Development
costs
£   
COST
At 1 January 2023 1,567,332
Additions 114,417
At 31 December 2023 1,681,749
AMORTISATION
Charge for year 150,776
NET BOOK VALUE
At 31 December 2023 1,530,973
At 31 December 2022 1,567,332


JEWISH INTERACTIVE LIMITED

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


13. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2023 and 31 December 2023 25,286
DEPRECIATION
At 1 January 2023 22,946
Charge for year 1,380
At 31 December 2023 24,326
NET BOOK VALUE
At 31 December 2023 960
At 31 December 2022 2,340

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Prepayments and accrued income (82 ) -
Prepayments 896 896
814 896

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 17) 56,350 56,350
Social security and other taxes 1,552 -
Pensions (10 ) 814
Net wages 17,875 -
Accruals and deferred income 2,281 1,141
78,048 58,305

16. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans (see note 17) 5,050 5,050

17. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year on demand:
Bank loans 56,350 56,350
Amounts falling between one and two years:
Bank loans - 1-2 years 5,050 5,050

JEWISH INTERACTIVE LIMITED

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


18. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.1.23 in funds funds 31.12.23
£    £    £    £   
Unrestricted funds
General fund 3,218 (86,149 ) 63,481 (19,450 )

Restricted funds
Restricted fund 1,688,363 (151,610 ) (63,481 ) 1,473,272

TOTAL FUNDS 1,691,581 (237,759 ) - 1,453,822

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 102,272 (188,421 ) (86,149 )

Restricted funds
Restricted fund - (151,610 ) (151,610 )

TOTAL FUNDS 102,272 (340,031 ) (237,759 )


Comparatives for movement in funds

Net
movement At
At 1.1.22 in funds 31.12.22
£    £    £   
Unrestricted funds
General fund 2,925 293 3,218

Restricted funds
Restricted fund 1,090,379 597,984 1,688,363

TOTAL FUNDS 1,093,304 598,277 1,691,581

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 256,626 (256,333 ) 293

Restricted funds
Restricted fund 646,547 (48,563 ) 597,984

TOTAL FUNDS 903,173 (304,896 ) 598,277

JEWISH INTERACTIVE LIMITED

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


19. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

20. COMPANY LIMITED BY GUARANTEE

The charity company is limited by guarantee and does not have share capital. The articles of association of the company preclude the distribution of assets to the members of the company and accordingly a reconciliation of shareholders' funds is inappropriate. The liability of each member in the event of a winding up is limited to £1.