Company registration number 10184383 (England and Wales)
Charity registration number 1173011 (England and Wales)
ST JOHNS WOOD ERUV COMMITTEE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
ST JOHNS WOOD ERUV COMMITTEE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
O A A Gozlan
I A Binstock
A Bulkin
Country of incorporation
United Kingdom
10184383
(England and Wales)
Charity registration
England and Wales
1173011
Registered office
c/o St Johns Wood Synagogue
37-41 Grove End Road
London
NW8 9NG
Independent examiner
Glazers
843 Finchley Road
London
NW11 8NA
ST JOHNS WOOD ERUV COMMITTEE
CONTENTS
Page
Trustees' report
1
Independent examiner's report
2
Statement of financial activities
3
Balance sheet
4
Notes to the financial statements
5 - 8
ST JOHNS WOOD ERUV COMMITTEE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MAY 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 May 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The charity's objects are the advancement of the Jewish faith in the observance of the Sabbath for the benefit of the public through;

The establishment and maintenance of an Eruv, and

The promotion of Jewish teaching concerning observance of the Sabbath.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

The charity's results for the period are as set out on the attached financial statements. The trustees consider the charity's financial position to be satisfactory.

Financial review

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

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 the major risks.

Structure, governance and management

The charity is a company limited by guarantee and governed by its Memorandum and Articles of Association.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

O A A Gozlan
I A Binstock
A Bulkin

There is no formal policy for the recruitment and appointment of trustees, However all trustees have a knowledge of the community they aim to serve and the overall objectives of the charity.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees' r eport was approved by the Board of Trustees.

A Bulkin
Trustee
Dated: 30 March 2026
ST JOHNS WOOD ERUV COMMITTEE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ST JOHNS WOOD ERUV COMMITTEE
- 2 -

I report to the trustees on my examination of the financial statements of St Johns Wood Eruv Committee (the charity) for the year ended 31 May 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

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

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 that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements 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 financial statements 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 financial statements to be reached.

Glazers
843 Finchley Road
London
NW11 8NA
30 March 2026
ST JOHNS WOOD ERUV COMMITTEE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income from:

Investment s

3
290
415
Expenditure on:
Charitable activities
4
3,705
13,035
Net expenditure for the year/
Net movement in funds
(3,415)
(12,620)
Fund balances at 1 June 2024
23,602
36,222
Fund balances at 31 May 2025
20,187
23,602

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
ST JOHNS WOOD ERUV COMMITTEE
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 4 -
2025
2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
20,667
24,046
Creditors: amounts falling due within one year
9
(480)
(444)
Net current assets
20,187
23,602
The funds of the charity
Unrestricted funds
10
20,187
23,602
20,187
23,602

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 May 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 30 March 2026
A Bulkin
Trustee
ST JOHNS WOOD ERUV COMMITTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
1
Accounting policies
Charity information

St Johns Wood Eruv Committee is a private company limited by guarantee incorporated in England and Wales. The registered office is c/o St Johns Wood Synagogue, 37-41 Grove End Road, London, NW8 9NG.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5
Expenditure

Expenditure and liabilities are recognised on an accruals basis.

ST JOHNS WOOD ERUV COMMITTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 6 -
1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3

Investment s

Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
290
415
ST JOHNS WOOD ERUV COMMITTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 7 -
4
Charitable activities
Charitable activities
Charitable activities
2025
2024
£
£

Professional fees

(1)
-

Materials and installation

3,190
12,554
3,189
12,554
Share of governance costs (see note 5)
516
481
3,705
13,035
5
Support costs
Support costs
Governance costs
2025
2024
Basis of allocation
£
£
£
£
Independent examiner's fee
-
516
516
468
Governance

Filing fees

-
-
-
13
Governance
-
516
516
481
Analysed between
Charitable activities
-
516
516
481
6
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
7
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Total
0
0
ST JOHNS WOOD ERUV COMMITTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 8 -
8
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

9
Creditors: amounts falling due within one year
2025
2024
£
£
Accruals and deferred income
480
444
10
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 June 2024
Incoming resources
Resources expended
At 31 May 2025
£
£
£
£
General funds
23,602
290
(3,705)
20,187
Previous year:
At 1 June 2023
Incoming resources
Resources expended
At 31 May 2024
£
£
£
£
General funds
36,222
415
(13,035)
23,602
11
Related party transactions

There were no disclosable related party transactions during the year

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