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Registered number: 07337002 Charity number: 1139439 FRIENDS OF OHR AARON, DAVID CARDOZO ACADEMY (A Company Limited by Guarantee) UNAUDITED TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
FRIENDS OF OHR AARON, DAVID CARDOZO ACADEMY (A Company Limited by Guarantee) CONTENTS
| Page
Reference and Administrative Details of the Charity, its Trustees and Advisers | 1
Trustees' Report | 2 - 4
Statement of Financial Activities | 5
Statement of Financial Position | 6
Notes to the Financial Statements | 7 - 10
FRIENDS OF OHR AARON, DAVID CARDOZO ACADEMY (A Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2025
Trustees | D Yamin-Joseph
| V G Jeyabavan
| Y R Salem
Company registered number | 07337002
Charity registered number | 1139439
Registered office | 5 Elstree Gate Elstree Way Borehamwood Hertfordshire WD6 1JD
Page 1
FRIENDS OF OHR AARON, DAVID CARDOZO ACADEMY (A Company Limited by Guarantee) TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The Trustees present their annual report together with the financial statements of the Friends of Ohr Aaron, David Cardozo Academy for the year 1 September 2024 to 31 August 2025. The Annual Report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted. Objectives and activities a. Policies and objectives The objectives of the Charity are to advance the Jewish religion for the benefit of the public and to advance education in Judaism by such means as the Trustees deem fit. There has been no change in the objectives during the year. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'. b. Grant-making policies It is the policy of the Charity to make grants, duly approved by a simple majority in the board meeting. Such grants are recognised when the conditions attaching are fulfilled. Achievements and performance a. Review of activities The Trustees report that during the year, the Charity raised income of £3,894 (2024 - £2,478). Total resources expended amounted to £3,890 (2024 - £2,657) which the Trustees consider to be satisfactory. The Trustees are seeking to expand activities in accordance with available resources. Financial review a. Going concern After making appropriate enquiries, the Trustees have a reasonable expectation of continued donations providing adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements b. Reserves policy The trustees do not wish to maintain a particular level of reserves, but intend to continue to utilise all available reserves for the charitable purposes set out above. Page 2
FRIENDS OF OHR AARON, DAVID CARDOZO ACADEMY (A Company Limited by Guarantee) Structure, governance and management a. Constitution Friends of OHR Aaron, David Cardozo Academy is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association dated 5 August 2010 and is a registered charity number 1139439. b. Methods of appointment or election of Trustees When required, the Trustees look for suitable candidates to join the Board who can bring experience an expertise relevant to the Charity's objectives. Trustees are appointed by a resolution of the trustees passed at a special meeting. The minimum number of trustees is two. Trustees are appointed by the board of Trustees and serve until they choose to retire. c. Organisational structure and decision-making policies The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association. The trustees manage the day to day running of the Charity. d. Policies adopted for the induction and training of Trustees New Trustees are made aware of the purposes and aims of the Charity, as well as their general and specific duties, as determined by the Chairman. They are also provided with a copy of 'The Good Trustee Guide' and the guidance "It's your decision: charity trustees and decision making". New Trustees are expected to familiarise themselves with all the activities of the Charity. e. Financial risk management The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. Plans for future periods The Trustees will continue to meet its principal object of the advancement of education in Judaism. Page 3
FRIENDS OF OHR AARON, DAVID CARDOZO ACADEMY (A Company Limited by Guarantee) Statement of Trustees' responsibilities The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: ∙select suitable accounting policies and then apply them consistently; ∙observe the methods and principles of the Charities SORP (FRS 102); ∙make judgments and accounting estimates that are reasonable and prudent; ∙state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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. 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. Approved by order of the members of the board of Trustees on 11 May 2026 and signed on their behalf by:
V G Jeyabavan (Trustee) |
Page 4
FRIENDS OF OHR AARON, DAVID CARDOZO ACADEMY (A Company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2025
|  | Unrestricted funds 2025 | Total funds 2025 | Total funds 2024
| Note | £ | £ | £
Income from: |  |  |  |
Donations received | 3 | 3,894 | 3,894 | 2,478
Total income |  | 3,894 | 3,894 | 2,478
Expenditure on: |  |  |  |
Charitable activities | 4 | 3,890 | 3,890 | 2,657
Total expenditure |  | 3,890 | 3,890 | 2,657
Net movement in funds |  | 4 | 4 | (179)
Reconciliation of funds: |  |  |  |
Total funds brought forward |  | 88 | 88 | 267
Net movement in funds |  | 4 | 4 | (179)
Total funds carried forward |  | 92 | 92 | 88
The notes on pages 7 to 10 form part of these financial statements.
Page 5
FRIENDS OF OHR AARON, DAVID CARDOZO ACADEMY (A Company Limited by Guarantee) REGISTERED NUMBER: 07337002 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  |  | 2025 |  | 2024
| Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand |  |  | 92 |  | 88
Total net assets |  |  | 92 |  | 88
Charity funds |  |  |  |  |
Unrestricted funds | 6 |  | 92 |  | 88
Total funds |  |  | 92 |  | 88
The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees on 11 May 2026 and signed on their behalf by:
V G Jeyabavan (Trustee) |
The notes on pages 7 to 10 form part of these financial statements.
Page 6
FRIENDS OF OHR AARON, DAVID CARDOZO ACADEMY (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Friends of Ohr Aaron, David Cardozo Academy is a private company limited by guarantee registered in England and Wales. The business office address is at 3rd Floor, 107 Jermyn Street, London SW1Y 6EE. The Company is also a Charity registered with the Charity Commission. The Company's charity registered number is 1139439. The functional and presentational currency of the Charity is £ Sterling. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Friends of OHR Aaron, David Cardozo Academy meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
| 2.2 | Company status
The Company is a company limited by guarantee. The members of the Company are the Trustees named on page 1. In the event of the Company being wound up, the liability in respect of the guarantee is limited to £10 per member of the Company.
| 2.3 | Donations
All donations are recognised once the Charity has entitlement to the income, it is probable that the donation will be received and the amount of donation receivable can be measured reliably.
| 2.4 | Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accrual basis. All expenses including support costs and governance costs are allocated to the applicable expenditure heading. Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure. Charitable activities and Governance costs are costs incurred on the Charity's operations, including support costs and costs relating to the governance of the Charity apportioned to charitable activities. Page 7
FRIENDS OF OHR AARON, DAVID CARDOZO ACADEMY (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.4 | Expenditure (continued)
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT.
| 2.5 | Cash at bank and in hand
Cash is represented by cash in hand and deposits with financial institutions.
| 2.6 | Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
| 2.7 | Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
| 3. | Income from donations and legacies
|  |  | Unrestricted funds 2025 | Total funds 2025
|  |  | £ | £
| Voluntary donations | 3,894 | 3,894
|  |  | Unrestricted funds 2024 | Total funds 2024
|  |  | £ | £
| Voluntary donations | 2,478 | 2,478
Page 8
FRIENDS OF OHR AARON, DAVID CARDOZO ACADEMY (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
| 4. | Analysis of expenditure by activities
|  |  | Grant funding activities 2025 | Total funds 2025
|  |  | £ | £
| Grants made to charitable institutions | 3,890 | 3,890
|  |  | Grant funding activities 2024 | Support costs 2024 | Total funds 2024
|  |  | £ | £ | £
| Grants made to charitable institutions | 2,630 | - | 2,630
| Bank charges | - | 27 | 27
|  | 2,630 | 27 | 2,657
5. | Trustees' remuneration and expenses
| During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
| During the year ended 31 August 2025, no Trustee expenses have been incurred (2024 - £NIL).
Page 9
FRIENDS OF OHR AARON, DAVID CARDOZO ACADEMY (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
| 6. | Statement of funds
|  | Statement of funds - current year
|  |  | Balance at 1 September 2024 £ | Income £ | Expenditure £ | Balance at 31 August 2025 £
|  | Unrestricted funds |  |  |  |
| General Funds - all funds | 88 | 3,894 | (3,890) | 92
|  | Statement of funds - prior year
|  |  | Balance at 1 September 2023 £ | Income £ | Expenditure £ | Balance at 31 August 2024 £
|  | Unrestricted funds |  |  |  |
| General Funds - all funds | 267 | 2,478 | (2,657) | 88
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