IRIS Accounts Production v25.4.12.37 Other Company accounts True false Pounds 1.9.24 31.8.25 31.8.25 FY S A Blumgart B Frankfurt Ms A J Josse S A Melnick Ms J G Rosenfelder A Taub FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08669613 2024-08-31 08669613 2025-08-31 08669613 2024-09-01 2025-08-31 08669613 2023-08-31 08669613 2023-09-01 2024-08-31 08669613 2024-08-31 08669613 ns0:CharitableCompanyLimitedByGuarantee 2024-09-01 2025-08-31 08669613 ns15:PoundSterling 2024-09-01 2025-08-31 08669613 ns0:Trustee2 2024-09-01 2025-08-31 08669613 ns0:Trustee3 2024-09-01 2025-08-31 08669613 ns0:Trustee4 2024-09-01 2025-08-31 08669613 ns0:Trustee5 2024-09-01 2025-08-31 08669613 ns0:Trustee1 2024-09-01 2025-08-31 08669613 ns0:Trustee6 2024-09-01 2025-08-31 08669613 ns11:FRS102 2024-09-01 2025-08-31 08669613 ns0:IndependentExaminationCharity 2024-09-01 2025-08-31 08669613 ns11:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 08669613 ns11:FullAccounts 2024-09-01 2025-08-31 08669613 ns0:CharitiesSORP 2024-09-01 2025-08-31 08669613 ns16:EnglandWales 2024-09-01 2025-08-31 08669613 ns11:RegisteredOffice 2024-09-01 2025-08-31 08669613 ns0:Activity8 2024-09-01 2025-08-31 08669613 ns0:Activity8 2023-09-01 2024-08-31 08669613 ns10:WithinOneYear 2025-08-31 08669613 ns10:WithinOneYear 2024-08-31 08669613 ns0:TotalUnrestrictedFunds 2025-08-31 08669613 2 2024-09-01 2025-08-31

REGISTERED COMPANY NUMBER: 08669613 (England and Wales)

REGISTERED CHARITY NUMBER: 1157569

| REPORT OF THE TRUSTEES AND |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| ETGAR |

| ETGAR |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 3

| Independent Examiner's Report | 4 |

| Statement of Financial Activities | 5 |

| Balance Sheet | 6 |

| Notes to the Financial Statements | 7 |  | to |  | 10

| ETGAR (REGISTERED NUMBER: 08669613) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees, who are also directors under company law, present their report and financial statements of ETGAR (‘’the Charity’’) for the year ended 31 August 2025.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Charity's objects are specifically restricted to the following:

To advance the education of the public in the subject of Jewish studies for people under the age of 18 years in such ways as the Trustees think fit, including by:

1. Promoting the education of the pupils at schools and other formal or informal organisations by providing and assisting in the provision of programmes, materials,events and other learning tools.

2. Assisting in such ways as the Charity Trustees think fit, any Charity whose aims include advancing education of persons by developing their Jewish studies knowledge and understanding.

3. Awarding to such persons scholarships, maintenance allowances or grants tenable at any university, college or institution of higher or further education;

4. Providing their education (including the study of music or other arts) to undertake travel in furtherance of that education or to prepare for entry to any occupation, trade or profession on leaving any educational establishment.

Public benefit

The Trustees are conscious of the Charity Commission’s ruling on public benefit and consider this ruling when carrying out the charitable objectives of the Charity.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the period 2024-2025 (Etgar’s thirteenth year):

• 1300 Etgar handbooks were printed and licensed, for use in the UK and other Jewish communities around the world. In the UK alone, over 1200 handbooks were distributed to children and teachers in Year 5 in 28 Jewish schools.

•Etgar France was launched and the Etgar Handbook was translated into French. The first France Etgar Challenge took place in June in Paris for 250 children and was deemed to be a great success. The programme has been relicensed in France for 2026.

• The Etgar programme continues to take place in Cape Town, South Africa.

• A Jewish studies curriculum based on the Etgar Handbook has been written, produced and delivered to the Jewish primary school in Dublin.

• The annual Etgar Israel Challenge (which celebrates students' knowledge of the history, geography, politics and culture of Israel) was held in May 2025. Almost 100 students from year 9 (13-14 year olds) from 5 schools attended the event. The format of the event is an interschool quiz based on the Etgar Israel Handbook followed by a celebratory barbecue.

•The annual Etgar Challenge took place in June 2025. Almost 1000 children along with their teachers from 28 UK Jewish primary schools took part in the Challenge. Over 90 student volunteers helped run the event, many of them Etgar alumni.

• The Etgar debate training project launched for sixth formers.

• Weekly challenges were sent out to all participating schools and individual subscribers.

• Etgar work with The Jewish Chronicle who publish a weekly Etgar quiz in the education segment of the paper and online.

SAFEGUARDING

The Trustees have put in place a Safeguarding policy and adhere to the processes laid out therin.

| ETGAR (REGISTERED NUMBER: 08669613) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2025

FINANCIAL REVIEW

Financial position

A summary of the results for the year and the resources deployed at 31 August 2025 is:

| 2025 |  | 2024 |

Unrestricted Income |  | 172,193 |  | 164,579 |

Charitable Activities |  | (180,282) |  | (166,799) |

Net Expenditure transferred from total funds |  | (8,089) |  | (2,220) |

Total Funds brought forward |  | 49,355 |  | 51,575 |

Total Funds at 31 August 2025 |  | 41,266 |  | 49,355 |

Reserves policy

The Board’s reserves policy is to maintain free reserves sufficient to cover 3 months of operations. The Board has reviewed the current free liquid reserves of the Charity and considers that the level is sufficient.

STRUCTURE, GOVERNANCE AND MANAGEMENT

TRUSTEES’ RESPONSIBILITIES

Company law requires the Trustees (who are Directors under Company law) to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the Charity and of the surplus or deficit for that period. The Trustees have agreed to adopt the Statement of Recommended Practice – Accounting by Charities. In preparing the financial statements, the Trustees are required to:

- Select suitable accounting policies and then apply them consistently.

- Make judgements and estimates that are reasonable and prudent.

- State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements, and prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006 and the requirements of 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.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08669613 (England and Wales)

Registered Charity number

1157569

Registered office

44A Albert Road

London

NW4 2SJ

Trustees

S Blumgart

B Frankfurt

A Josse

S Melnick

J Rosenfelder

A Taub

| ETGAR (REGISTERED NUMBER: 08669613) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Xeinadin Swiss Cottage Limited

Harben House

Harben Parade

Finchley Road

LONDON

NW3 6LH

Approved by order of the board of trustees on 9 March 2026 and signed on its behalf by:

Ms J G Rosenfelder - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

ETGAR

Independent examiner's report to the trustees of ETGAR ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.

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.

David Myerson

Xeinadin Swiss Cottage Limited

Harben House

Harben Parade

Finchley Road

LONDON

NW3 6LH

9 March 2026

| ETGAR |

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 AUGUST 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 147,267 |  | 155,227 |

Other trading activities | 2 | 24,926 |  | 9,352 |

Total | 172,193 |  | 164,579 |

EXPENDITURE ON

Charitable activities

Charitable events | 110,788 |  | 104,941 |

Other | 69,494 |  | 61,858 |

Total | 180,282 |  | 166,799 |

NET INCOME/(EXPENDITURE) | (8,089 | ) | (2,220 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 49,355 |  | 51,575 |

TOTAL FUNDS CARRIED FORWARD | 41,266 |  | 49,355 |

| ETGAR (REGISTERED NUMBER: 08669613) |

BALANCE SHEET

31 AUGUST 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

CURRENT ASSETS |

Cash at bank | 84,729 |  | 92,693 |

CREDITORS |

Amounts falling due within one year | 7 | (43,463 | ) | (43,338 | )

NET CURRENT ASSETS | 41,266 |  | 49,355 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 41,266 |  | 49,355 |

NET ASSETS | 41,266 |  | 49,355 |

FUNDS | 8

Unrestricted funds | 41,266 |  | 49,355 |

TOTAL FUNDS | 41,266 |  | 49,355 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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.

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 9 March 2026 and were signed on its behalf by:

J G Rosenfelder - Trustee

| ETGAR |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the 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.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

| 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.

2. | OTHER TRADING ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Fundraising events | 24,926 |  | 9,352 |  |

3. | NET INCOME/(EXPENDITURE)

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

| 2025 |  | 2024

£ | £ |

| Other operating leases | 6,539 |  | 6,540 |  |

| ETGAR |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.

5. | STAFF COSTS

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

| 2025 |  | 2024

| Administration | 2 |  | - |  |

| No employees received emoluments in excess of £60,000.

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted

| fund

£ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 155,227 |

| Other trading activities | 9,352 |

| Total | 164,579 |

| EXPENDITURE ON

| Charitable activities

| Charitable events | 104,941 |

| Other | 61,858 |

| Total | 166,799 |

| NET INCOME/(EXPENDITURE) | (2,220 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 51,575 |

| TOTAL FUNDS CARRIED FORWARD | 49,355 |

| ETGAR |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Social security and other taxes | 564 |  | 564 |  |

| Other creditors | 206 |  | - |  |

| Accruals and deferred income | 42,693 |  | 42,774 |  |

43,463 |  | 43,338 |  |

8. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.9.24 |  | in funds |  | 31.8.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 49,355 |  | (8,089 | ) | 41,266 |  |

| TOTAL FUNDS | 49,355 |  | (8,089 | ) | 41,266 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 172,193 |  | (180,282 | ) | (8,089 | ) |

| TOTAL FUNDS | 172,193 |  | (180,282 | ) | (8,089 | ) |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.9.23 |  | in funds |  | 31.8.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 51,575 |  | (2,220 | ) | 49,355 |  |

| TOTAL FUNDS | 51,575 |  | (2,220 | ) | 49,355 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 164,579 |  | (166,799 | ) | (2,220 | ) |

| TOTAL FUNDS | 164,579 |  | (166,799 | ) | (2,220 | ) |

| ETGAR |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

8. | MOVEMENT IN FUNDS - continued

| A current year 12 months and prior year 12 months combined position is as follows:

| Net |  |

| movement |  | At |

| At 1.9.23 |  | in funds |  | 31.8.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 51,575 |  | (10,309 | ) | 41,266 |  |

| TOTAL FUNDS | 51,575 |  | (10,309 | ) | 41,266 |  |

| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 336,772 |  | (347,081 | ) | (10,309 | ) |

| TOTAL FUNDS | 336,772 |  | (347,081 | ) | (10,309 | ) |

9. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 August 2025.