IRIS Accounts Production v26.1.0.640 Other Company accounts True false Pounds 1.8.24 31.7.25 31.7.25 FY 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 07327670 2024-07-31 07327670 2025-07-31 07327670 2024-08-01 2025-07-31 07327670 2023-07-31 07327670 2023-08-01 2024-07-31 07327670 2024-07-31 07327670 ns0:CharitableCompanyLimitedByGuarantee 2024-08-01 2025-07-31 07327670 ns15:PoundSterling 2024-08-01 2025-07-31 07327670 ns11:FRS102 2024-08-01 2025-07-31 07327670 ns0:IndependentExaminationCharity 2024-08-01 2025-07-31 07327670 ns11:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 07327670 ns11:FullAccounts 2024-08-01 2025-07-31 07327670 ns0:CharitiesSORP 2024-08-01 2025-07-31 07327670 ns0:Trustee1 2024-08-01 2025-07-31 07327670 ns0:Trustee2 2024-08-01 2025-07-31 07327670 ns0:Trustee3 2024-08-01 2025-07-31 07327670 ns0:Trustee4 2024-08-01 2025-07-31 07327670 ns0:Trustee5 2024-08-01 2025-07-31 07327670 ns11:RegisteredOffice 2024-08-01 2025-07-31 07327670 ns0:TotalUnrestrictedFunds 2024-08-01 2025-07-31 07327670 ns0:TotalRestrictedIncomeFunds 2024-08-01 2025-07-31 07327670 ns0:Activity10 2024-08-01 2025-07-31 07327670 ns0:Activity10 ns0:TotalUnrestrictedFunds 2024-08-01 2025-07-31 07327670 ns0:Activity10 ns0:TotalRestrictedIncomeFunds 2024-08-01 2025-07-31 07327670 ns0:Activity10 2023-08-01 2024-07-31 07327670 ns0:Activity8 2024-08-01 2025-07-31 07327670 ns0:Activity8 ns0:TotalUnrestrictedFunds 2024-08-01 2025-07-31 07327670 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-08-01 2025-07-31 07327670 ns0:Activity8 2023-08-01 2024-07-31 07327670 ns0:Activity9 2024-08-01 2025-07-31 07327670 ns0:Activity9 ns0:TotalUnrestrictedFunds 2024-08-01 2025-07-31 07327670 ns0:Activity9 ns0:TotalRestrictedIncomeFunds 2024-08-01 2025-07-31 07327670 ns0:Activity9 2023-08-01 2024-07-31 07327670 ns0:Activity11 2024-08-01 2025-07-31 07327670 ns0:Activity11 ns0:TotalUnrestrictedFunds 2024-08-01 2025-07-31 07327670 ns0:Activity11 ns0:TotalRestrictedIncomeFunds 2024-08-01 2025-07-31 07327670 ns0:Activity11 2023-08-01 2024-07-31 07327670 ns0:TotalUnrestrictedFunds 2024-07-31 07327670 ns0:TotalRestrictedIncomeFunds 2024-07-31 07327670 ns0:TotalUnrestrictedFunds 2025-07-31 07327670 ns0:TotalRestrictedIncomeFunds 2025-07-31 07327670 ns10:WithinOneYear 2025-07-31 07327670 ns10:WithinOneYear 2024-07-31 07327670 ns10:AfterOneYear 2025-07-31 07327670 ns10:AfterOneYear 2024-07-31 07327670 1 2024-08-01 2025-07-31 07327670 ns10:PlantMachinery 2024-08-01 2025-07-31 07327670 ns10:ComputerEquipment 2024-08-01 2025-07-31 07327670 2 2024-08-01 2025-07-31 07327670 3 2024-08-01 2025-07-31 07327670 1 2024-08-01 2025-07-31 07327670 1 2023-08-01 2024-07-31 07327670 ns10:OwnedAssets 2024-08-01 2025-07-31 07327670 ns10:OwnedAssets 2023-08-01 2024-07-31 07327670 ns10:PlantMachinery 2024-07-31 07327670 ns10:ComputerEquipment 2024-07-31 07327670 ns10:PlantMachinery 2025-07-31 07327670 ns10:ComputerEquipment 2025-07-31 07327670 ns10:PlantMachinery 2024-07-31 07327670 ns10:ComputerEquipment 2024-07-31 07327670 ns10:BetweenOneTwoYears 2025-07-31 07327670 ns10:BetweenOneTwoYears 2024-07-31 07327670 ns10:BetweenTwoFiveYears 2025-07-31 07327670 ns10:BetweenTwoFiveYears 2024-07-31

REGISTERED COMPANY NUMBER: 07327670 (England and Wales)

REGISTERED CHARITY NUMBER: 1140161

| BEIS YAAKOV GIRLS SCHOOL LIMITED |

| (A COMPANY LIMITED BY GUARANTEE) |

| REPORT OF THE TRUSTEES AND |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JULY 2025 |

| BEIS YAAKOV GIRLS SCHOOL LIMITED |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

| Page |

| Reference and Administrative Details | 1 |

| Report of the Trustees | 2 |  | to |  | 3

| Independent Examiner's Report | 4 |

| Statement of Financial Activities | 5 |

| Balance Sheet | 6 |  | to |  | 7

| Cash Flow Statement | 8 |

| Notes to the Cash Flow Statement | 9 |

| Notes to the Financial Statements | 10 |  | to |  | 17

| BEIS YAAKOV GIRLS SCHOOL LIMITED |

REFERENCE AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 JULY 2025

| TRUSTEES | J Leitner

| S S Sinitsky (resigned 13.4.26)

| A J Halpert (appointed 16.3.26)

| Mrs M H Lew (appointed 16.3.26)

| Rabbi M E Twerski (appointed 16.3.26)

| REGISTERED OFFICE | First Floor

| 94 Stamford Hill

| London

| N16 6XS

| REGISTERED COMPANY NUMBER | 07327670 (England and Wales)

| REGISTERED CHARITY NUMBER | 1140161

| INDEPENDENT EXAMINER | Sugarwhite Meyer Accountants Ltd

| First Floor

| 94 Stamford Hill

| London

| N16 6XS

| BANKERS | Barclays Bank plc

| 278 Hoe Street

| London

| E17 9QE

BEIS YAAKOV GIRLS SCHOOL LIMITED (REGISTERED NUMBER: 07327670) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 JULY 2025

The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 July 2025.

REFERENCE AND ADMINISTRATIVE INFORMATION

The information is shown on page 1 of the financial statements and forms part of this report.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the charity are:

1) The advancement of Orthodox Jewish Religious Education;

2) The advancement of such other objects as are for the benefit of the public and are charitable according to the laws of England and Wales.

In this respect the trustees have set up a girls' school.

The trustees have considered the Charity Commission's general guidance on public benefit and in particular the guidance on advancing education and fee charging. Fees are to be charged but those in financial hardship will be given an allowance or be fully funded, according to circumstances. No child is refused education because of an inability to pay.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

There was a decrease in income of 12% mainly due to a reduced level of donations.School running costs fell by 7% and the charity was left with a deficit for the year.

FINANCIAL REVIEW

Reserves policy

The trustees do not seek to maintain reserves, other than to ensure that they can continue the activities of the charity. Reserves at the year end showed a deficit £165,311 (2024 - £55,099 deficit)

FUTURE PLANS

New trustees have been appointed who have indicated that they will give financial support to the school. They also intend to have a fundraising campaign.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

The charity is constituted as a limited company and is governed by its Memorandum and Articles of Association dated 27 July 2010.

Organisational structure

The power to appoint new trustees is vested in the board. New trustees are appointed based on personal competence, specialist skills and experience They are inducted into the working of the charity by the current board and are given, in the view of the board, sufficient training to understand the nature of the charity. They are also encouraged to read the Charity Commission's various publications on trustees.

The day to day running of the school is delegated to administrators.

Risk management

The trustees have reviewed the major risks that the charity faces and confirm that they have established systems to mitigate them.

BEIS YAAKOV GIRLS SCHOOL LIMITED (REGISTERED NUMBER: 07327670) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 JULY 2025

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 31 May 2026 and signed on its behalf by:

J Leitner - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

BEIS YAAKOV GIRLS SCHOOL LIMITED

Independent examiner's report to the trustees of Beis Yaakov Girls School Limited ('the Company')

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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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.

E Meyer FCA BSc

Sugarwhite Meyer Accountants Ltd

First Floor

94 Stamford Hill

London

N16 6XS

31 May 2026

| BEIS YAAKOV GIRLS SCHOOL LIMITED |

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 JULY 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 2 | 356,785 |  | - |  | 356,785 |  | 427,893 |

Charitable activities | 3

School fees | 508,054 |  | - |  | 508,054 |  | 532,601 |

Total | 864,839 |  | - |  | 864,839 |  | 960,494 |

EXPENDITURE ON

Raising funds | 4 | 4,556 |  | - |  | 4,556 |  | 36,666 |

Charitable activities | 5

School running costs | 966,775 |  | - |  | 966,775 |  | 981,882 |

Grantmaking | - |  | - |  | - |  | 9,470 |

Support | 3,720 |  | - |  | 3,720 |  | 3,391 |

Total | 975,051 |  | - |  | 975,051 |  | 1,031,409 |

NET INCOME/(EXPENDITURE) | (110,212 | ) | - |  | (110,212 | ) | (70,915 | )

RECONCILIATION OF FUNDS

Total funds brought forward | (55,099 | ) | - |  | (55,099 | ) | 15,816 |

TOTAL FUNDS CARRIED FORWARD | (165,311 | ) | - |  | (165,311 | ) | (55,099 | )

BEIS YAAKOV GIRLS SCHOOL LIMITED (REGISTERED NUMBER: 07327670) |

BALANCE SHEET

31 JULY 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS |

Debtors | 13 | 130,596 |  | 122,306 |

Cash at bank and in hand | 53,255 |  | 30,796 |

183,851 |  | 153,102 |

CREDITORS |

Amounts falling due within one year | 14 | (328,025 | ) | (181,550 | )

NET CURRENT ASSETS/(LIABILITIES) | (144,174 | ) | (28,448 | )

TOTAL ASSETS LESS CURRENT LIABILITIES | (144,174 | ) | (28,448 | )

CREDITORS |

Amounts falling due after more than one year | 15 | (21,137 | ) | (26,651 | )

NET ASSETS/(LIABILITIES) | (165,311 | ) | (55,099 | )

FUNDS | 18

Unrestricted funds:

| General fund | (165,311 | ) | (55,099 | )

TOTAL FUNDS | (165,311 | ) | (55,099 | )

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

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

BEIS YAAKOV GIRLS SCHOOL LIMITED (REGISTERED NUMBER: 07327670) |

BALANCE SHEET - continued

31 JULY 2025

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 31 May 2026 and were signed on its behalf by:

J Leitner - Trustee

| BEIS YAAKOV GIRLS SCHOOL LIMITED |

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 JULY 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 27,972 |  | (37,193 | ) |

Tax paid | - |  | 44,867 |  |

Net cash provided by operating activities | 27,972 |  | 7,674 |  |

Cash flows from financing activities

Loan repayments in year | (5,514 | ) | (5,514 | ) |

Net cash used in financing activities | (5,514 | ) | (5,514 | ) |

Change in cash and cash equivalents in the reporting period | 22,458 |  | 2,160 |  |

Cash and cash equivalents at the beginning of the reporting period | 2 | 30,778 |  | 28,618 |  |

Cash and cash equivalents at the end of the reporting period | 2 | 53,236 |  | 30,778 |  |

| BEIS YAAKOV GIRLS SCHOOL LIMITED |

NOTES TO THE CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 JULY 2025

1. | RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Net expenditure for the reporting period (as per the Statement of Financial Activities) | (110,212 | ) | (70,915 | ) |

| Adjustments for:

| Depreciation charges | - |  | 4,506 |  |

| Increase in debtors | (8,290 | ) | (5,997 | ) |

| Increase in creditors | 146,474 |  | 35,213 |  |

| Net cash provided by/(used in) operations | 27,972 |  | (37,193 | ) |

2. | ANALYSIS OF CASH AND CASH EQUIVALENTS

2025 | 2024 |

£ | £ |

| Cash in hand | - |  | 175 |  |

| Notice deposits (less than 3 months) | 53,255 |  | 30,621 |  |

| Overdrafts included in bank loans and overdrafts falling due within one year | (19 | ) | (18 | ) |

| Total cash and cash equivalents | 53,236 |  | 30,778 |  |

3. | ANALYSIS OF CHANGES IN NET (DEBT)/FUNDS

| At 1.8.24 | Cash flow | At 31.7.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 30,796 |  | 22,459 |  | 53,255 |  |

| Bank overdraft | (18 | ) | (1 | ) | (19 | ) |

30,778 |  | 22,458 |  | 53,236 |  |

| Debt

| Debts falling due within 1 year | (5,514 | ) | - |  | (5,514 | ) |

| Debts falling due after 1 year | (26,651 | ) | 5,514 |  | (21,137 | ) |

(32,165 | ) | 5,514 |  | (26,651 | ) |

| Total | (1,387 | ) | 27,972 |  | 26,585 |  |

| BEIS YAAKOV GIRLS SCHOOL LIMITED |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 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.

| Judgements and key sources of estimation uncertainty

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. These estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. The estimates and underlying assumptions are reviewed on an ongoing basis.

| Income

| Donations are included in full in the Statement of Financial Activities when received.

| Fee income and grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.

| Expenditure

| Liabilities are recognised in the year in which they are incurred and includes irrecoverable VAT, which is reported as part of the expenditure to which it relates.

| Raising funds comprise the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose.

| Support costs are those incurred to assist the work of the charity but are not direct charitable activities.

| Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

| Tangible fixed assets

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

| Plant and machinery | - | 25% on cost

| 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.

| Financial instruments

| The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments.

| Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

| BEIS YAAKOV GIRLS SCHOOL LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

1. | ACCOUNTING POLICIES - continued

| 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.

| Going concern

| The financial statements have been prepared in accordance with the accounting principles appropriate to a going concern, notwithstanding the deficiency in net assets at the balance sheet date.

2. | DONATIONS AND LEGACIES

| 2025 |  | 2024

| Unrestricted | Restricted |  | Total |  | Total

| funds | funds |  | funds |  | funds

£ | £ | £ | £ |

| Donations | 91,348 |  | - |  | 91,348 |  | 167,553 |  |

| Grants | 265,437 |  | - |  | 265,437 |  | 260,340 |  |

356,785 |  | - |  | 356,785 |  | 427,893 |  |

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

| 2025 |  | 2024

£ | £ |

| Security grant | 28,223 |  | 43,885 |  |

| Local authority funding | 237,214 |  | 216,455 |  |

265,437 |  | 260,340 |  |

3. | INCOME FROM CHARITABLE ACTIVITIES

| 2025 |  | 2024

| School |  | Total

| fees |  | activities

£ | £ |

| Fee income | 508,054 |  | 532,601 |  |

| BEIS YAAKOV GIRLS SCHOOL LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

4. | RAISING FUNDS

| Raising donations and legacies

| 2025 |  | 2024

| Unrestricted | Restricted |  | Total |  | Total

| funds | funds |  | funds |  | funds

£ | £ | £ | £ |

| Fundraising costs | - |  | - |  | - |  | 18,200 |  |

| Events, adverts & promotions | 4,426 |  | - |  | 4,426 |  | 18,094 |  |

| Credit card charges | 130 |  | - |  | 130 |  | 372 |  |

4,556 |  | - |  | 4,556 |  | 36,666 |  |

5. | CHARITABLE ACTIVITIES COSTS

| Direct | Support |

| Costs (see | costs (see |

| note 6) | note 8) | Totals

£ | £ | £ |

| School running costs | 966,065 |  | 710 |  | 966,775 |  |

| Support | - |  | 3,720 |  | 3,720 |  |

966,065 |  | 4,430 |  | 970,495 |  |

6. | DIRECT COSTS OF CHARITABLE ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Staff costs | 456,393 |  | 460,556 |  |

| Rent, rates and service charge | 210,922 |  | 204,141 |  |

| Insurance | - |  | 7,808 |  |

| Light & heat | 23,298 |  | 19,329 |  |

| Telephone | 3,104 |  | 3,358 |  |

| Books and stationery | 14,095 |  | 12,958 |  |

| Staff training | - |  | 2,200 |  |

| Special needs and therapy fees | 47,706 |  | 32,338 |  |

| Cleaning | - |  | 4,500 |  |

| Repairs and maintenance | 34,047 |  | 34,055 |  |

| Educational equipment | 1,387 |  | 3,617 |  |

| Outings and activities | 11,033 |  | 13,108 |  |

| Security | 28,158 |  | 44,286 |  |

| Food | 21,033 |  | 28,503 |  |

| Professional fees | 74,088 |  | 61,124 |  |

| Loan interest | 740 |  | 880 |  |

| Administrative expenses | 40,061 |  | 44,615 |  |

| Depreciation | - |  | 4,506 |  |

966,065 |  | 981,882 |  |

| BEIS YAAKOV GIRLS SCHOOL LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

7. | GRANTS PAYABLE

| 2025 |  | 2024

£ | £ |

| Grantmaking | - |  | 9,470 |  |

| The total grants paid to institutions during the year was as follows: |

| 2025 |  | 2024

£ | £ |

| Advancement of education | - |  | 7,470 |  |

| Advancement of religion | - |  | 2,000 |  |

- |  | 9,470 |  |

8. | SUPPORT COSTS

| Governance

| costs

£ |

| School running costs | 710 |  |

| Support | 3,720 |  |

4,430 |  |

| Support costs, included in the above, are as follows: |

| Governance costs |

| 2025 |  | 2024

| School |

| running |  | Total |  | Total

| costs |  | Support |  | activities |  | activities

£ | £ | £ | £ |

| Independent examiner's fee | - |  | 1,440 |  | 1,440 |  | 1,080 |  |

| Independent examiner's other fees | - |  | 2,280 |  | 2,280 |  | 1,800 |  |

| General expenses | 710 |  | - |  | 710 |  | 511 |  |

710 |  | 3,720 |  | 4,430 |  | 3,391 |  |

9. | NET INCOME/(EXPENDITURE)

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

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | - |  | 4,506 |  |

| BEIS YAAKOV GIRLS SCHOOL LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

10. | TRUSTEES' REMUNERATION AND BENEFITS

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

| Trustees' expenses

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

11. | STAFF COSTS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 453,763 |  | 459,250 |  |

| Other pension costs | 2,630 |  | 1,306 |  |

456,393 |  | 460,556 |  |

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

| 2025 |  | 2024

| Teachers | 57 |  | 52 |  |

| Office | 4 |  | 5 |  |

| Cleaning & maintenance | 2 |  | 3 |  |

63 |  | 60 |  |

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

12. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 and 31 July 2025 | 9,420 |  | 14,760 |  | 24,180 |  |

| DEPRECIATION

| At 1 August 2024 and 31 July 2025 | 9,420 |  | 14,760 |  | 24,180 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  | - |  | - |  |

| At 31 July 2024 | - |  | - |  | - |  |

| BEIS YAAKOV GIRLS SCHOOL LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

13. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Other debtors | 112,460 |  | 112,460 |  |

| Prepayments and accrued income | 18,136 |  | 9,846 |  |

130,596 |  | 122,306 |  |

14. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 16) | 5,533 |  | 5,532 |  |

| Trade creditors | 78,576 |  | 55,277 |  |

| Social security and other taxes | 30,511 |  | 12,932 |  |

| NEST | 717 |  | 324 |  |

| Teachers Pension | 1,596 |  | 1,596 |  |

| Other creditors | 68,636 |  | 42,363 |  |

| Accruals and deferred income | 142,456 |  | 63,526 |  |

328,025 |  | 181,550 |  |

15. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025 | 2024 |

£ | £ |

| Bank loans (see note 16) | 21,137 |  | 26,651 |  |

16. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year on demand:

| Bank overdrafts | 19 |  | 18 |  |

| Bank loans | 5,514 |  | 5,514 |  |

5,533 |  | 5,532 |  |

| Amounts falling between one and two years:

| Bank loans - 1-2 years | 5,514 |  | 5,514 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 15,623 |  | 16,542 |  |

| Amounts falling due in more than five years:

| Repayable by instalments:

| Bank loans more 5 yr by instal | - |  | 4,595 |  |

| BEIS YAAKOV GIRLS SCHOOL LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

17. | ANALYSIS OF NET ASSETS BETWEEN FUNDS

2025 | 2024 |

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

£ | £ | £ | £ |

| Current assets | 183,851 |  | - |  | 183,851 |  | 153,102 |  |

| Current liabilities | (328,025 | ) | - |  | (328,025 | ) | (181,550 | ) |

| Long term liabilities | (21,137 | ) | - |  | (21,137 | ) | (26,651 | ) |

(165,311 | ) | - |  | (165,311 | ) | (55,099 | ) |

18. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.8.24 |  | in funds |  | 31.7.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | (55,099 | ) | (110,212 | ) | (165,311 | ) |

| TOTAL FUNDS | (55,099 | ) | (110,212 | ) | (165,311 | ) |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 864,839 |  | (975,051 | ) | (110,212 | ) |

| TOTAL FUNDS | 864,839 |  | (975,051 | ) | (110,212 | ) |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.8.23 |  | in funds |  | 31.7.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 13,461 |  | (68,560 | ) | (55,099 | ) |

| Restricted funds

| Restricted fund | 2,355 |  | (2,355 | ) | - |  |

| TOTAL FUNDS | 15,816 |  | (70,915 | ) | (55,099 | ) |

| BEIS YAAKOV GIRLS SCHOOL LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

18. | MOVEMENT IN FUNDS - continued

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 926,454 |  | (995,014 | ) | (68,560 | ) |

| Restricted funds

| Restricted fund | 34,040 |  | (36,395 | ) | (2,355 | ) |

| TOTAL FUNDS | 960,494 |  | (1,031,409 | ) | (70,915 | ) |

19. | RELATED PARTY DISCLOSURES

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