REGISTERED COMPANY NUMBER: 03271146 (England and Wales)

REGISTERED CHARITY NUMBER: XN19358

AWITT

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

Notes to the Financial Statements

9

to

14

TRUSTEES

S Greenbaum

COMPANY SECRETARY

R Greenbaum

REGISTERED OFFICE

29 Windermere Street

Gateshead

Tyne and Wear

NE8 1TU

REGISTERED COMPANY NUMBER

03271146 (England and Wales)

REGISTERED CHARITY NUMBER

XN19358

INDEPENDENT EXAMINER

Sugarwhite Meyer HS Ltd

First Floor

94 Stamford Hill

London

N16 6XS

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).

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 charitable company are the advancement of education, the relief of poverty, sickness,

distress and the promotion of health for the benefit of the Jewish community.

AWITT is a Community Centre for Lifelong Learning and personal development, serving the Orthodox Jewish

Community of Gateshead and delivering accredited qualifications as well as other personal and inter-personal

training project to members of the community. In addition to education and learning programmes, AWITT runs a range of other community projects and educational leisure programmes for members of the community (various ages, including ASHREINU the after-school programme) depending on funding availability.

Whilst AWITT was accredited to the high standards of the new Investors in People award for many years, substantial cost increases and financial restrictions have made this exercise too expensive. However, this has not changed the ethos and values of the organisation which continues to be proactive in responding to changes to accommodate the needs of the community and staff. The culture of the organisation is one of being very supportive, with people believing that they are valued and their work contribution recognised. The organisation's family friendly policies has always been commended in the past for its good practice, for the benefit of both staff and beneficiaries.

The organisation embodies the value and principle of the community which it serves, has an environment where people are appreciative of the training and support they have received since joining AWITT, and where staff are happy and enthusiastic about what they are aiming to achieve. Past beneficiaries reminisce fondly on their experience, and sometimes will also join as staff members.

The trustee confirms that he has given due regard to the Charity Commission's general guidance on

public benefit when reviewing its aims and objectives and in planning future activities.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Over the years we have made changes to respond to the new emerging conditions. To achieve this, the project manager redesigned the training, further developing the technology which was in trial previously and is now moving it to full use as part of the training strategy, adopting newer models of training delivery, such as blended learning models.

This includes Computer Based Training, publications which guide the learner to do their tasks with younger tutor support rather than being fully lecture-based, Conferencing (phone) etc… AWITT has not adopted online delivery such as Zoom as many of its beneficiaries do not use this form of media on principle.

This has been a positive development, and following this development, a few years down the line learners now have more flexible learning programmes which fit better with their other learning programmes.

It is AWITT's policy to provide for ALL its beneficiaries in a way which respects their values and way of life.

However, other emerging conditions which are now showing their effect on AWITT's funding sources, are

Government policies and changes in education. For example:

1. the defunding of a number of the vocational qualifications which worked well for our beneficiaries, as well as schools in our communities. Those qualifications in nature have broader criteria descriptions, and as such were easily adaptable to the community's labour market and culture. Whilst these qualifications can still be delivered, their cost is too high for learners and their parents to foot the bill themselves, as they are already having to pay high fees for their children education. Given the size of families in our communities if we were to charge a realistic fee to help defray our costs, we would deprive those who need it the most. Hence, AWITT has to fund-raise to address this community disadvantage

2. Government plans in imposing T-Levels and Apprenticeships routes with high TQT (Total Qualification Time) stretching over 2 years makes these out of reach for our students, whose previous education enables them to move a lot quicker through the qualifications requirements.

Nevertheless, the following projects are worthy of note as continuing:

Agudas Notzrei Lashon

This is a project to encourage young students (15-22) to study and master rules of interpersonal relationships.

Students self-study an agreed text, and are tested on it on a bi-weekly basis. Every test, which achieves an

agreed grade or above, is rewarded with a small stipend. At the end of each term, a raffle of prizes is drawn

for all participants. This project has continued, on a smaller scale.

Various publications being printed and distributed in the community

Containing personal development tools in response to the challenges posed by the residues of the pandemic, its worries, the economic situation and its challenges, supporting the mental health in the community with concrete guidance.

Collaborative work to benefit community members in other towns

In its work to meets its objectives, AWITT is continuing its work collaboratively with other stakeholders further afield. This year, again, the childcare course equipping the learners with the much coveted License To Practice status requiredd by OFSTED has been successfully delivered to learners in Gateshead, Manchester and London, ensuring that community settings are able to meet the required standards in a culturally respectful mode.

The regular courses

Some of the courses which have been redesigned and adapted to fit the new emerging models of blended learning are continuing.

Protected environment for trainees to explore work opportunities

A new trial, arising from needs, is enabling individuals to explore self-employment possibilities in a protected way under AWITT umbrella. This is still being trialled.

Intergenerational environment

Enabling various projects for different generations to run alongside provides a pleasant refreshing environment - especially for the seniors who experience isolation. Some of the other projects in the Community geared to this age group usually cater for them separately. In AWITT community centre the various generations have an opportunity to intermingle and yet retain their own identity in following the project they choose to participate in.

Lectures and Learning Groups

Providing weekly lectures and learning intergenerational groups coming together to develop and progress their life-skills development, sharing their struggles and successes to the extent they wish to, provide and strengthens friendships and mental health support in a respectful and person building manner to overcome isolation.

OTHER

The AWITT Centre is also used by members of the community as a venue for small events and family celebrations, on weekends and other less busy times.

It is also used by the ASHREInu after-school and holidays project, contributing to its activities financially and in kind, training leaders and seconding staff where needed. Leaders undergo training to the NVQ Level 3 Diploma in Early Years Education which is recognised by all OFSTED registered institutions, and is in demand in the community's schools locally and nationally.

As such, AWITT is servicing hundreds of the members of the community, their families, as well as hundreds more of the national and international student body who come to Gateshead to pursue study programmes. All these projects enable AWITT to achieve targets in community empowerment, in creating stronger communities, improving opportunities for children and young people so that they can develop their potential, and have the life skills and opportunities to play an active part in society, contributing significantly to the five key outcomes of 'Every Child Matters'.

It also contributes to Healthier Communities targets through teaching by example and highlighting healthy mind and healthy food and body practices in its events. Sustainable Communities targets are also reached by enabling people to acquire and master skills in a safe cultural environment, skills which will enable them to secure employment, be economically active and appreciate the importance of life-long learning.

Overall, AWITT's objectives are well met by its various projects, by delivering education, skills and life-skills combined with interesting, stimulating and creative activities which integrate learning with fun, and clearly demonstrate that leisure and culture are another way of learning, whilst life-long learning is enjoyable and very fulfilling.

The project is unique for the orthodox Jewish community, and attracts young people from other orthodox

Jewish Communities in London and Manchester, contributing to the high trademark of the Jewish education in

Gateshead.

FINANCIAL REVIEW

Reserves policy

The trustee does not seek to maintain reserves, other than to ensure that they can continue the activities

of the charity. Reserves at the year end were £191,082 (2025 - £254,219) of which £11,907 (2025 - £73,806) are free reserves.The trustee would point out that the high level of the bank account is due to undrawn wages, this is to allow the charity to operate without any recourse.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

The charity is constituted as a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 18 February 1996.

Organisational structure and recruitment

The day-to-day affairs of the company are administered by the trustees. 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 and its working. They are also encouraged to read the Charity Commission's various publications on trustees.

Risk management

The charity has identified and assessed the major risks to which it is exposed, in particular those of safety and protection of the vulnerable young adults whilst in the Charity's care as well as the finances of the charity. The charity is satisfied that systems are in place and routinely assessed including procedures for Child Protection, Health and Safety, Vulnerable Adults Policy and Financial Management and Controls

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 13 October 2026 and signed on its behalf by:

S Greenbaum - Trustee

Independent examiner's report to the trustees of Awitt ('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.

E Meyer FCA BSc

Sugarwhite Meyer HS Ltd

First Floor

94 Stamford Hill

London

N16 6XS

13 October 2026

2026

2025

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

3,221

8,945

Charitable activities

5

Communtiy courses and projects

18,322

10,785

Other trading activities

3

3,333

10,321

Investment income

4

1,250

1,981

Total

26,126

32,032

EXPENDITURE ON

Charitable activities

6

Communtiy courses and projects

86,571

112,461

Support costs

2,692

2,640

Total

89,263

115,101

NET INCOME/(EXPENDITURE)

(63,137

)

(83,069

)

RECONCILIATION OF FUNDS

Total funds brought forward

254,219

337,288

TOTAL FUNDS CARRIED FORWARD

191,082

254,219

2026

2025

Total

Total

funds

funds

Notes

£

£

FIXED ASSETS

Tangible assets

11

179,175

181,133

CURRENT ASSETS

Cash at bank

140,562

163,083

CREDITORS

Amounts falling due within one year

12

(128,655

)

(89,997

)

NET CURRENT ASSETS

11,907

73,086

TOTAL ASSETS LESS CURRENT LIABILITIES

191,082

254,219

NET ASSETS

191,082

254,219

FUNDS

13

Unrestricted funds:

General fund

191,082

254,219

TOTAL FUNDS

191,082

254,219

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 13 October 2026 and were signed on its behalf by:

S Greenbaum - 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.

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.

Tangible fixed assets

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

Long leasehold

-

not provided

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Computer equipment

-

15% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

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

There are no material uncertainties about the charity's ability to continue.

2.	DONATIONS AND LEGACIES

2026

2025

Unrestricted

Total

funds

funds

£

£

Donations

771

-

Grants

2,450

8,945

3,221

8,945

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

2026

2025

£

£

Other grants

2,450

8,945

3.	OTHER TRADING ACTIVITIES

2026

2025

Unrestricted

Total

funds

funds

£

£

Rent received

3,333

10,321

4.	INVESTMENT INCOME

2026

2025

Unrestricted

Total

funds

funds

£

£

Deposit account interest

1,250

1,981

5.	INCOME FROM CHARITABLE ACTIVITIES

2026

2025

Activity

£

£

Courses

Communtiy courses and projects

18,322

10,785

6.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 7)

Totals

£

£

£

Communtiy courses and projects

86,571

-

86,571

Support costs

-

2,692

2,692

86,571

2,692

89,263

7.	SUPPORT COSTS

Governance

Finance

costs

Totals

£

£

£

Support costs

52

2,640

2,692

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

Finance

2026

2025

Support

Total

costs

activities

£

£

Bank charges & interest

52

-

Governance costs

2026

2025

Support

Total

costs

activities

£

£

Independent examiner's fee

2,640

2,640

8.	NET INCOME/(EXPENDITURE)

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

2026

2025

£

£

Depreciation - owned assets

1,958

2,244

9.	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

There were no trustees' expenses paid for the year ended 31 January 2026 nor for the year ended 31 January 2025.

10.	STAFF COSTS

2026

2025

£

£

Wages and salaries

10,740

21,863

Other pension costs

317

502

11,057

22,365

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

2026

2025

Administrative

-

3

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

11.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025 and 31 January 2026

165,000

48,089

71,808

88,509

373,406

DEPRECIATION

At 1 February 2025

-

47,293

62,612

82,368

192,273

Charge for year

-

118

919

921

1,958

At 31 January 2026

-

47,411

63,531

83,289

194,231

NET BOOK VALUE

At 31 January 2026

165,000

678

8,277

5,220

179,175

At 31 January 2025

165,000

796

9,196

6,141

181,133

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Accruals and deferred income

122,359

89,997

Accrued expenses

6,296

-

128,655

89,997

13.	MOVEMENT IN FUNDS

Net

movement

At

At 1.2.25

in funds

31.1.26

£

£

£

Unrestricted funds

General fund

254,219

(63,137

)

191,082

TOTAL FUNDS

254,219

(63,137

)

191,082

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

26,126

(89,263

)

(63,137

)

TOTAL FUNDS

26,126

(89,263

)

(63,137

)

Comparatives for movement in funds

Net

movement

At

At 1.2.24

in funds

31.1.25

£

£

£

Unrestricted fund

337,288

(83,069

)

254,219

TOTAL FUNDS

337,288

(83,069

)

254,219

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted fund

32,032

(115,101

)

(83,069

)

TOTAL FUNDS

32,032

(115,101

)

(83,069

)

14.	RELATED PARTY DISCLOSURES

A trustee was paid rent of £6,240 (2024 - £6,240) for the use of a property. A close relative of the trustees was paid £35,000 (2024 - £42,941) for project management, project and courses design, leadership and delivery provided to the charity.