REGISTERED COMPANY NUMBER: 14579645 (England and Wales)

REGISTERED CHARITY NUMBER: 1203946

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

QUEER YESHIVA LTD

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

Notes to the Financial Statements

9

to

13

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 January 2026. 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

1) The advancement of the Jewish religion for the public benefit by providing information about and opportunities for Jewish practice, in particular though not exclusively for those who have been historically excluded from Jewish practice.

2) The advancement of education through the provision of Jewish educational programmes delivered, in particular though not exclusively, to LGBTI Jews.

Significant activities

In all our activities detailed below we as trustees 'have regard' to the commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant.

Learn to Leyn Course

We ran two cohorts of the 'Learn to Leyn' course to offer financially-accessible and LGBTI-friendly instruction on the traditional method of reading Torah, by chanting or singing it. Subsidised places were offered to promote financial accessibility. Participants of this course went on to demonstrate their newly-learnt skills at our flagship event, the Summer Intensive, increasing interest in this education.

Online prayer services

Throughout the year, we ran online prayer services. These function as opportunities for those in the community to gather and see each other, as well as being a useful entry point into the community. These are free to attend, and can often elicit one-off donations. Participant feedback suggests these have great impact and outreach, where we can demonstrate the unique offering we have as Queer Yeshiva to those who have often traditionally been excluded from Jewish practice.

Weekly Talmud Study and Teachers Training

From 9/3/25-13/7/25, 14 people met weekly online to study text together. This provided an opportunity for Jews from a range of different religious backgrounds to study Talmud together in an LGBTI-inclusive environment. Traditionally, and to this day, opportunities for Talmud study in the UK are often only accessible to participants who are Orthodox men. Therefore, providing this kind of study is particularly important to our objective of making aspects of Jewish practice accessible to people of all genders who have otherwise been excluded from them.

This group of people met with the aim of being able to teach this text at the Summer Intensive event. This allows a small cohort of learners to be able to take their learning much more widely, and impact a much larger number of people. Radical study is at the heart of what Queer Yeshiva does, and so weekly training is necessary to continue to expand the availability of this kind of studying.

Weekly Liturgy Study and Leadership Training

Study is central to Queer Yeshiva, and we use this value of life-long learning by applying it to other areas of Jewish practice that may have been inaccessible for many LGBTI Jews. Queer Yeshiva is able to support its participants to form their own relationship with prayer, if they wish to, supported by a dedicated team of volunteers. These volunteers undertook weekly learning from 28/4/25-21/7/25 in order to learn about the prayer service and how to lead prayer in an inclusive and welcoming way. These volunteers lead localised Queer Yeshiva events throughout the year, and specifically lead any prayer offered at the Summer Intensive. This is another area of Jewish practice that is traditionally for Orthodox men to engage with and take ownership over, so it is highly impactful to be able to offer this practice to people who have been alienated by it, if they so wish.

Celebrating Festivals

The Jewish calendar has lots of times to mark throughout the year, that can feel incredibly lonely without a community to celebrate with. Queer Yeshiva aims to bring marginalised and excluded LGBTI Jews together in moments of celebration, so that festivals can be marked collectively and not just individually. We held a song circle in July to bring the community together and mark the end of Shabbat (weekly rest day), and facilitated participants to light their own Chanukiah in December (a home-based practice that many feel unsure of how to do on their own). We gathered the community just after Rosh Hashanah (Jewish New Year, in September), to engage in an individual ritual important to this time of year. By uplifting participants' practice and knowledge, we further our aim of providing information and opportunities for Jewish practice among marginalised Jews.

Summer Intensive

Our flagship event that founded Queer Yeshiva, this year we offered 94 places for LGBTI Jews aged 20-55 for 5 days of residential Talmud Study. As well as study, we hosted three daily optional prayer services and peer-led workshops on a range of religious, creative, and environmental topics.

36% of our participants relied on financial aid with their places being 50% or 90% subsidised. A further 21% of participants were able to attend fully-supported, due to hours donated to the charity in preparation for the event. This is to further our objective of making our educational offerings accessible to LGBTI Jews. This was made possible in large part due to low running costs because of our team of organisers, all of whom are volunteers.

The Trustees would like to highlight the value this event provides by creating an opportunity for Talmud study to people of all genders who have historically been excluded from participating in such learning. By training our own cohort of teachers and prayer leaders, many of whom have not taught or led before, we are furthering Jewish education by providing pedagogical guidance to people who can then use their educational skills to benefit their own communities. This offers a public benefit not only to participants at our events, but to the wider Jewish community as more people are upskilled and given confidence to lead and teach in their home communities.

It is incredibly important to Queer Yeshiva that we continue to offer access to studying, whilst offering as many subsidised places as we can, to support an excluded and marginalised community of LGBTI Jews.

B'nei Mitzvah Course

The Queer Yeshiva Bnei Mitzvah Course meaningfully advanced our charitable objectives by creating an inclusive journey into Jewish learning and practice for 17 queer adults who had often been marginalised within traditional Jewish settings. Through a ruch and collaboratively-designed curriculum spanning Jewish history, text study, prayer, mysticism, music, and ritual, participants deepened their knowledge of Jewish heritage while exploring its relevance to their identities and lived experiences. The programme culminated in a joyful public celebration hosted across two synagogues, where participants shared their learning surrounded by family, friends, and wider community. This not only affirmed their place within Jewish communal life but also broadened access to Jewish practice for marginalised people, directly fulfilling our aims of advancing both Jewish religion and Jewish education for the public benefit.

Chanukah Party

Our first fundraising event was on 20/12/25, bringing together attendees to celebrate the festival of Chanukah. It was a success as our first fundraising event, and highlighted to the community the importance of raising funds to be able to continue to run.

Outreach

Two Queer Yeshiva Teachers presented at Limmud, the largest gathering of Jews from across communal sections in the UK. The session was well attended and helped to inform more people about Queer Yeshiva, and offering a safe place for LGBTI Jews to be able to explore their religion within a queer environment.

Public benefit

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. The trustees refer to public benefit throughout this report.

ACHIEVEMENTS AND PERFORMANCE

We are pleased to receive positive feedback from participants of our events who share how their religious and personal lives have been improved by attending our events and courses (listed above). Participants from the Summer Intensive shared with us that:

"I feel more connected and aligned with myself, I better understand how we can live Judaism in respect with our values, be openly who we are, alongside other queer, disabled, and/or marginalized friends"

"Every year, these five days are utterly transformative. It's genuinely the highlight of my year. Nowhere else do I feel so held and loved."

"I have been able to engage in Jewish study that I in no way would have otherwise"

"It is a confronting experience coming from a religious background feeling like you don't have the right teach and proving yourself wrong. "

FINANCIAL REVIEW

Financial position

The charity received income of £38,212 in 2026 (2025: £34,006)

The charity generated a total surplus of £1,147 in 2026 (2025: -£10,659).

For further financial information please see our accompanying accounts.

Reserves policy

We continue to maintain a small reserve of cash (at time of writing £11,645), although we do not have a formal policy on the amount of reserves to be held, it is agreed that due to the small size of our charity and the fact that we largely fund ourselves through the sale of places on educational courses and small individual donations, that we should not be in a position where we are spending more money than we have. Our yearly booking of a venue for the Summer Intensive is our largest expense and the only time we commit to a payment in excess of cash that we have at the time of booking. We pay an up front deposit of 20% (around £4000) out of our reserves of cash before selling tickets to recoup this cost and cover the further 80%. This has been our method for the past several years and so far has caused no issues. At the time of writing this report we have already used this approach to book and pay for the venue in the summer of 2026 and paid the deposit for 2027 on the basis that we have no reason to think we will not be able to raise the necessary funds through ticket sales in 2027.

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.

Organisational structure

We are governed by Articles of Association of a Charitable Company. New trustees are chosen by existing trustees in consultation with the team of volunteer Roshim (leaders) who run Queer Yeshiva.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

14579645 (England and Wales)

Registered Charity number

1203946

Registered office

61 Bridge Street

Kington

Herefordshire

Trustees

J Phillips

N Thrale

E Binysh

L Taylor (resigned 24.10.2025)

Independent Examiner

S F Mackie FCA

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

Approved by order of the board of trustees on 27 October 2026 and signed on its behalf by:

N Thrale - Trustee

Independent examiner's report to the trustees of Queer Yeshiva Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 January 2026.

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.

S F Mackie FCA

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

28 October 2026

2026

2025

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

99

2,000

2,099

2,563

Charitable activities

3

Charitable activities

36,113

-

36,113

31,443

Total

36,212

2,000

38,212

34,006

EXPENDITURE ON

Charitable activities

4

Charitable activities

35,065

2,000

37,065

44,665

NET INCOME/(EXPENDITURE)

1,147

-

1,147

(10,659

)

RECONCILIATION OF FUNDS

Total funds brought forward

7,699

-

7,699

18,358

TOTAL FUNDS CARRIED FORWARD

8,846

-

8,846

7,699

2026

2025

Notes

£

£

CURRENT ASSETS

Cash at bank

10,736

9,799

CREDITORS

Amounts falling due within one year

8

(1,890

)

(2,100

)

NET CURRENT ASSETS

8,846

7,699

TOTAL ASSETS LESS CURRENT LIABILITIES

8,846

7,699

NET ASSETS

8,846

7,699

FUNDS

10

Unrestricted funds

8,846

7,699

TOTAL FUNDS

8,846

7,699

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 27 October 2026 and were signed on its behalf by:

N Thrale - Trustee

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.

The trustees consider that there are no material uncertainties regarding the charity's ability to continue as a going concern.

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.

2.	DONATIONS AND LEGACIES

2026

2025

£

£

Donations

99

563

Grants

2,000

2,000

2,099

2,563

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

2026

2025

£

£

Shoresh Charitable Trust

2,000

2,000

3.	INCOME FROM CHARITABLE ACTIVITIES

2026

2025

Activity

£

£

Course fees

Charitable activities

36,113

31,443

4.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 5)

Totals

£

£

£

Charitable activities

35,237

1,828

37,065

5.	SUPPORT COSTS

Governance

Finance

costs

Totals

£

£

£

Charitable activities

204

1,624

1,828

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

Finance

2026

2025

Charitable

Total

activities

activities

£

£

Bank charges

204

386

Governance costs

2026

2025

Charitable

Total

activities

activities

£

£

Accountancy and legal fees

1,590

2,099

Legal fees

34

409

1,624

2,508

6.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 January 2026 nor for the year ended 31 January 2025.

Trustees' expenses

During the year 1 trustee(s) (2025: none) were reimbursed out of pocket expenses for intensive expenses totalling £103 (2025: £NIL).

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

563

2,000

2,563

Charitable activities

Charitable activities

31,443

-

31,443

Total

32,006

2,000

34,006

EXPENDITURE ON

Charitable activities

Charitable activities

42,665

2,000

44,665

NET INCOME/(EXPENDITURE)

(10,659

)

-

(10,659

)

RECONCILIATION OF FUNDS

Total funds brought forward

18,358

-

18,358

TOTAL FUNDS CARRIED FORWARD

7,699

-

7,699

8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Accruals and deferred income

1,890

2,100

9.	ANALYSIS OF NET ASSETS BETWEEN FUNDS

2026

2025

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

£

£

£

£

Current assets

10,736

-

10,736

9,799

Current liabilities

(1,890

)

-

(1,890

)

(2,100

)

8,846

-

8,846

7,699

10.	MOVEMENT IN FUNDS

Net

movement

At

At 1.2.25

in funds

31.1.26

£

£

£

Unrestricted funds

General fund

7,699

1,147

8,846

TOTAL FUNDS

7,699

1,147

8,846

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

36,212

(35,065

)

1,147

Restricted funds

Summer Intensive Scholarship Fund

2,000

(2,000

)

-

TOTAL FUNDS

38,212

(37,065

)

1,147

Comparatives for movement in funds

Net

movement

At

At 1.2.24

in funds

31.1.25

£

£

£

Unrestricted fund

18,358

(10,659

)

7,699

TOTAL FUNDS

18,358

(10,659

)

7,699

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted fund

32,006

(42,665

)

(10,659

)

Restricted funds

Summer Intensive Scholarship Fund

2,000

(2,000

)

-

TOTAL FUNDS

34,006

(44,665

)

(10,659

)

Summer Intensive Scholarship Fund

Funding bursaries to enable low-income participants to attend inclusive Talmud learning at the Queer Yeshiva summer intensive

11.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 January 2026.

12.	ULTIMATE CONTROLLING PARTY

The charitable company is not under the control of another entity or any one individual.