Chartty rag1stra￿on number 1058068 EBENEZERAID FUND ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 C ladine Chartered Certified Accountan15 EBENEZERAID FUND LEGAL AND ADMINISTRATIVE INFORMATION Tru6t008 Mr R Langston Mr J Holloway Mr P Newdick Mr N Coal8s Charfty number 10581x8 Prfnclpal addrè88 Ebenez8r House 5a Poole Road Boumemouth BH2 5QJ Indopondent ex8mln•r John Caladlnè FCCA CTA FCIE Caladlne Llmltod Chantry Hou¥0 22 Upperion Roa(1 Easlboume Easl Sussex BN211BF 8ankgr8 Lloyd8 Bank plc 4&57 Old Chrl8tchurch Road 8oumemouth Dors8t BH1 1ED CAF Bank Lld 25 Klng8 Hlll We81 MallSng Kent ME19 4JQ Klngdom Bank Ltd Medla Hou8e Padge Road Beeston Notllngham NG9 2RS EBENEZERAID FUND CONTENTS Pag• TnJstee¢ report lnd8￿nd8rrt 8xamlnerfs report Statement olllnanclal aeilvltle8 Statement of finandal posltlon Notes to thg ffnandal stst8m8nts 8-14 EBENEZERAID FUND TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The trust888 present thelr annual reF)Ort and Ilnan(ial statement8 for the year ended 31 December 2023. Th8 financtal ststementB hav8 been prepared In accordan(ya with thg aco)unting polic168 set out In note 1 to the financlal statements and comply with thè charills tlil8t deed. the Charili8s Act 2011 and 'Aecountlng and Reportlng by Charilies: Slalement of Recommended Pradlce applicable lo chgrili85 preparin9 Iheir accounts In accordance wlth the Flnancjal Reportlng Standard applicable In the UK and Republic of Ir81and (FRS 102)" (effective 1 January 2019). ObJecllvg8 and actlvltlo8 The objects of the trust ara.. a) To advance rellgion by mean8 of promotlng aw8ren888 among Christian people of thelr Jewl8h hgrltage 8nd of God's ongolng purpo88s for the Jewi8h p8opl8, and of Chrlsllan Involvement in the fulfilmont of those purposes and olhar ways to promote the Christian faith, wllh particular regard to its Jewi8h heritage and orlglns as the tru61ee8 may from tlm8 to tlme Ihlnk flt both in the United llngdom and 81sewhere. b) To religve per80n$ In condStlon8 of naod or h8rd8hlp who ara aged or 81ck and to rall8V6 the dlstrèss ¢au8&d thereby particularly (though not exduslvoly) amongst Jewish p8opl8 In th6 forner 6tat8$ of the Sovlet Unlon and elsewhere as thg trustees may fiom Ilm8 lo tlme thlnk rrt, > To 8s818t J8wlsh people In the territories of tho fomier Soviel Unlon (fsu) and elsewhere to emlgrat8 lo the Slate 0118rael th8reby rellevlng need and improvlng li￿ng ¢ondlllon8 of such person8 and also fulfllllng the religiou$ purposes wlthln gubclaus& (a) hereof and to a8sI818uch persons wlth thelr esl8b118hment within the State of18ra8l. d) To agslst Jewish people In the tgrritorfes of the foffti8r Sovlet Union and elsewhere who are expertenclng radal, rellglous, or other oppre8slon or persecutlon to emlgrate to and be astabllshed In the gtat8 of Israel. In order to fulfil thasé objectivas, thé Ebenezer Ald Fund work$ closely wilh tho associated Ebenezer Emergèncy Fund, and a not for profit company, Ebonezer Emergency Fund Intematlonal, both of whlch ara acllvely Involved In asslstlng the Jewish people to immlgrate to the Slate of Israel. Publlc benefit The IN8tee8 have pald due regard to guldance on publ1¢ beneflt18$ued by the Ch8rlty Comrnlsslon in deddlng what aclivllSes the charSly should undertake. The truste88 always ensure that the programmes undertaken are In Ilne wlth the ¢harilat4e aim8 and obJectivg¥, and meet the publlc benefit requlrement8. Achiev8ments and perfornirdnce Durlng th8 year Ebenezer Ald Fund contrfbuted £200,000 to Ebènezer Emergency Fund Intemalional (2022: £220.000) for distribution to varlous humanitarian Causes. The rernalning £30,450 af granls awarded In the year wera made lo Youth Aliyah Child Rescue (2022: £22.700). Flnancial rnvlew Total Income during the year amounted to £340,830 12022.. £308,658). Total 8pendlng was E281,639 (2022: £272,495. Total unreslrlcted fvnds at the year end amounted to £341,273 (2022.. £262,262). R8s8Nes pa1￿Y 11 is the poll¢y of tho charily to r&taln suffici&nt free res8rves of approxlmately t50,000 and to cr&ate a designatsd fund of around 6 months of the proGeedlng years budget for 'Granis payable for EEFI,. Unrestricted funds wére above th18 level al the end of th@ year. structure, govemancg and management The charlty wa8 formed aB an uninGorporated Iw5t under a trust deed dated 16 August 1996 registered with the Charity Comml$sion on 18 September 1996 (charity numbar: 1058068). EBENEZER AID FUND TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Tha trustses who served thxing the ￿ar Ènd up to lh8 date of 8lgnabJr8 ofthe financlal staiements w8te: Mr R Lanuston Mr J Holloway Mr P NewdlL* Mr N Coat88 R&cMltsn8nt and appolntment of trust888 Under the terms of th8 trust deod thore must b8 a mlnlmum of three tN8tees. A$ 8ftt out In the trust declarallon a new trustee may be appolnted by a raBolutlon at 8 truste8 m88Ung. Tha IruBtee8 may also from time to tima appoint some pThn8 to 8Ct 8s honorary 88cr6t8ry or tr888urar of th8 trust and such persons may be (but not need b0) tru8t888. Organi￿lIOnaIslrUCIU The tru8te8s deleuat8 day to day manag8m8nt of ov9Tr8eing lh8 financ8S to A1180n E8siwwd alongslde Ellzgb8th Webb. Aljson Easlwc¥Jd Is the UK Nauonal Dlrector and ernployae of Ebenezer Emergency Fund and Ellzabeth Wotsbls a re9151ornd momb8r (rf thg A4T, Inducllon and trslnlng of tms168S Ngw trustees are gWI tha appropylate tralnlng and guldanc8 to 8nabla them to lulfil thelr rola end ar8 Inform8d rf all na¢689ary obligatiuns. R91aflonship with relatedpartl98 Tha charity h88 a close r819tl0n8h￿) wlth both Eb8nezer Emergency Fund and Eben&zer Em8rg8ncy Fund Internalonal who have Blmllar objeGtlv88. Through th8Be relatlon$hlp8 w8 h8V8 been able to dévelop the wort( wlthln thé UK and effectlvoly as518l In Ihe provlslon of hum8nltsrfan ald In the fsu, 16rael and 618ewhara sn Ilne with th6 charlty's Otlect￿8S. R8E8tad paty trqnsaclons ar8 d818118d In not8 20. Tha truste8s' rep)rt was approved by the Board of Trust8e8. TNstsft Nl. > , COPrrtJ EBENEZER AID FUND INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EBENEZERAID FUND I report to tha Irust8es on my examination of Ihe financ1￿ statements of Ebenezer Ald Fund (the charlty) for the year &nd8d 310ec8mber2023. Re$pon8lbilitiab and bi•l4 of rnport As Ihe trust888 of the charity you are Tesponslble for th8 preparation of the flnaneAal stat8mentB In accordance wlth the requirements of the Charlties Aot 2011 (the 2011 Act). I report In resp80t of my examlnatlon of the oharllls finan(Mal statements Garrfed out und8r sectlon 145 of the 2011 AL* In carrying out my examlnatlon I have followed all Ihe appllcable DlreGtlons given by the Chaflty Commlssion under sectlon 145{51(b) of th& 2011 Ad. Indepfrndant oxamlnerf• Jtstsment Slnce the charlty's gross Sncom8 exceeded £250,000 your examlntt must b8 a membor of a body118ted In sectlon 145 of the 2011 Act. I confirm that l am qualified to undertake the examlnalion because l am a member of Iho A88odallon of Chartorgd Certified Accountants, whiGh Is one of Ihe Ilsted bodl83. Your attentlon is drawn to the fact that the ¢harlty ha8 prepared flnanclal 8tat8ments In accordance wllh Accounllng and Reporting by Charitigs preparing Ihelr accounts In accothnce wlth the Flnancial Reportlng Standard appllcablo In the UK and Republic of Ireland IFRS 102) In preferènca to the Accounting and Reportlng by Charltle8'. Statement of R8￿mMended Pracllc6 Issued on l Aprll 2005 whlch 18 referred to In the extsnt regulallons but has now been Wbthdrawn. l understand Ih8t Ihl8 hag been done In order for flnancial statament8 to provide a true and falr vlew In gccordance wlth Ganerally Accepted Accountlng Praotlce efféctfve for reportlng perlods beglnnlng on or after 1 January 2015. I have cornpl8led My examlnatlon. l ¢onfim that no malter£ have Coma to my attention In conno¢Uon wlth the examlnation alvlno me cgU86 to belleve that In any material raspecl- accountlng record5 W8r8 not kapl In respect of the charity as requlred by s8Btlon 130 of the 2011 Act; or the financial statements do not accord wlth those records; or the flnancial statemènls do not ￿mplY with lh8 appliGable requlremenl$ concemlng thè fomi and contPJnt of accounts s91 out in the Charitiès (Accounts and Reports) Regulations 2008 other than any ￿qUireMent thal the accounts glve a true and falr vlew which is not a matter considered 8s part of an Independent examination. I have no Con￿M$ and have come acros8 no other matters In connectlon wtth the examlnallon to whlch attentlon should b drawn In thls repctrrt In ordér to 6nabl& a propor understanding of the tlnanclal 81atem8nls lo be reached. John Caladl FCCACTA FCIE Caladine LITntted Chanty Hous8 22 Upperton Road Easlboume East Sussex BN21 IBF Dated: .. EBENEZERAID FUND STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOMEAND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestrlctsd R6strlcted fund8 funds 2023 2023 Total Unrestrlcted R86ts1cted lunds lundg 2022 2022 rotal 2023 2022 Notes Income from: Donations and legacieB Inve8trn8nl$ 295,570 2.336 42,724 338,294 2,336 256,208 e87 51,7e3 307.971 687 Total Incom• 297,906 42,724 340,830 268,895 51,783 308,858 Expondlturn on: Ra181ng funds Charitablg aCtlvttl88 1,970 216,945 1,970 259.869 1,442 219,265 1,442 271,053 42,724 51,788 Totsl expgndlture 218,915 42,724 261.839 220,707 51,788 272,495 Net galnsl(108888) on Investments 11 20 20 20 20 Net Income 79,011 79,011 38.208 125) 36,183 Transf8r8 beh¥een funds 17 (25) 25 Ngt movemont in funds 79,011 79,011 38,183 36,183 Reconclllatlon of funds: Fund balances at 1 January 2023 282,262 282,262 226,079 228,079 Fund balancos at 31 DgGember 2023 341,273 341,273 262.282 262,262 The statement of flnan¢ial actlvllles Includes all galns and10sses reoognised in the year. All income and expendllure derlve from continuing aCtivi￿s. EBENEZER AID FUND STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2023 2023 2022 Flxed assets Prcyety. plant and equipment Investments 13 14 1.759 2.050 2,070 3,370 3,809 Curront assets Trade and other recelvabl88 Cash at bank and In hand 15 20,321 322,049 9,935 253,722 342,370 (4,467) 263,657 15.204) Cumnt Ilablllllos 18 Not currnnt ••80ts 337,903 268.463 Total 8ssets18g9 ¢urr•nt IlablllUè• 341,273 262,282 N•t a8•0ts ex¢ludlng pen8lon Ilablllty 341.273 282,282 Tho funds of the charlty Unrostrlcted fund8 341,273 , 262,282 341,273 262,282 Th8 flnan¢lal statements were approv8d by tha tru6tee8 on . 30 ..Iv ts 'L.F Trustoe lJ_&. EBENEZERAID FUND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accounllng pollclas Charfty Inforniatlon Eb8n8zerAid Fund is a charfly (no. 1058068) r8gistered wlth the Charfly Commisslon lor England and Wales. 1.1 Accounting ¢onventlon The flnanclal statements have been prepared in accordance wilh the charlly's Igovemlng do¢ument], the Charltles Act 2011, FRS 102 "The Flnanclal Reporting Standard applicable In the UK and Republk of Ireland" ('FRS 102.) and the Charlles SORP "Accounting and R8POrting by Charflie8: Statement of RecomTh8nd8d Pradice appll¢able to ¢harllles preparing th81f accounls In accordance wlth the Flnanclal Reporting Standard appltcable in tho UK and R8publlc of Ireland {FRS 102>" <8ff8Ctive 1 January 2019). The chadty Is a Publlc Bén8rrt Enllty a8 deflned by FRS 102. The charlty has taken advantage of the provisions In the SORP for ¢haritiès not to prepare a Statement of Ca8h Flows. The )In8nclAI 8tat8ments have departed from the Charftle$ FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng poliGles Icontlnuod} 8a81¢ finanelal Il•biliti Baslc flnancial liabilitles, induding trad8 and other payables and bank loans are racognlsed at transaction price. Tradg payablas ar8 obllgstions lo pay for goc4Js or 59Thices that havB begn acqulred in the ordinary cour88 of operatlons from Suppliers. Amounts payable ara dassifled ag current liabili1185 if paymentls due within ong year orlogs. If nat, they are presented 83 non-current liabilitles. Trade payabl88 are recognlsad at transactlon prfce. D•rncognlllon of flnanclal Ilabllftle8 Flnandal liabllltles affj derecogni58d when Iho charlty's ¢onlractual obllgatlons explre or are dI8¢harged or ¢ancelle¢J. crftlcal accountlng 0gtimat•a •nd Judgoments In the applICa￿On of tha chartty's accountlng pollcles, the Iruslees are requlred to mak8 ILJdg8ments, e8tlmates and 8s8umptlonB about th8 carying amount of a888t5 and Ilabllltles that 8r8 not read11y apparenl from other sources. Th8 estimates and assoclaled assumptlon8 are ba88d on hlstorical 8xperfenca and other factor8 that are consid8red to be rèl8vanl. Actual results may dlff8r ffom those ostlm8108. Th8 8slimal85 and underlylng assumptions 8r8 revlawed on an ongoing basls. Revi810llS to accounting asllmates ar8 r8oognls8d in th8 perlod In whlch the esllmate Is revlsed whero the reviBion aff8Cts only that p8riod, or In th8 perlod of the revlsion gnd future periods where the rgvlslon affects both auTrent and future parlodB. Income from donatlon8 and legaclo8 Unrogtrlctod Rgstrl¢tsd funds fundi 2023 2023 Totsl Unrostrlctsd Rostrfctsd funds funds 2022 2022 Total 2023 2022 Donallon) and glft8 Legades recelvable 200,733 94,837 42,724 243,457 94,837 209,881 48,527 51,763 261A44 46,527 295,570 42,724 338,294 256,208 51,763 307,971 Income from Investments Unrestrlcted UnreBtrl¢ted funds funds 2023 2022 Interest recelvabls 2,338 EBENEZER AID FUND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 ExpendI￿re on ralslng fund• Unre81ri¢tgd Unr80trictod funds fund8 2023 2022 Fundral8lng and publlclty Other fundral8lng ¢08t8 1,970 1,442 Exp•ndltur• on charftabla actlvltles Charltable actlvltl Charltable acIl￿tIeS 2023 2022 Dlrect co•ts Grant fundlng of a¢tMtla8 (8e• note 7) 230,450 242,700 Shar• of •upport and govgrnanco c08ts180• note 8) Support Govemance 26.098 3,121 25,140 3,213 269,869 271,053 AnatyslB by fund Unr8slrlcted fund8 Restrfcted funds 218,945 42,724 219,285 51,788 259.869 271.053 Grants payabl Chgritable aGlivitl•$ 2023 Charitable actNities 2022 Grants to Instlbjtlons: Humanilarfan Ald Ukraine Israel Bnei Menashe Fran Aliyah as8iStanc8 33.101 3.892 32,515 313 24,286 32,052 4,875 160,629 180,487 230.450 242,700 EBENEZERAID FUND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Support costs allo¢at•d to actlvlllo¥ 2023 2022 Depreclatlon Rent, rates and 88rvlcoS Llght and heal Compirter support and con8umabl8S Repalrs and malntenance Bank charg85 Sundry coets Govemance o)sts 459 12,077 3,630 8,382 459 11,522 3,448 7,818 117 1.631 149 3,213 1,401 149 3,121 29,219 28,353 Chariiable activltl88 29,219 28,333 2023 2012 Govoman¢e coots ¢omprl88: Legal and profeg8lonal Accountsncy and independent 8x8mlnation Trusteg Insuranc8 204 721 669 3,121 3,213 Trugtses None of the truste88 (or any person8 ¢onnoded wilh them) recefved any remuneration or beneflt8 from the ¢harfty durfng the year. 10 Employ088 The averagè monthly number of employa88 durlng th8 yearwa8'. 2023 Number 2022 Number Total There were no employ8&s whose annual remunerstion was more than £60,000. 10- EBENEZERAID FUND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 11 Galns and10sso8 on Inveslmonts Unrn8trlciod Unr08trfcted fvnd¥ funds 2023 2022 Galnsl{108sas} 4rf$lng on: Ravaluatl¢)n of investmant8 20 12 Taxalion The charity18 axompt from taxatlon on Its aclvltles b8¢aus8 al Its Income Is applled for chadtable purpose8. 13 Proportyp P￿nt and aqulpmont Flxturu and Ilttlngg ¢omput•rg Ilotrf Totsl Co•t At 1 January 2023 1,348 399 2,294 4,041 At 31 D8c8mber 2023 1,348 399 2,294 4,041 Depreclauon and Impalrmant At 1 January 2023 Depreclatlon charged In tho ye8r 1,348 399 535 459 2,282 459 Ai 31 D8c8mber 2023 1,348 399 2,741 Carrylng amount At 31 December 2023 1,300 1,300 At 31 December 2022 1,759 1,759 14 Flxed a8Wt Inve8tm•nts Unllsted Invostments Cost or valuation At1 January 2023 Valua￿On change8 2,050 20 At 31 D8txmber 2023 2.070 Canylng amount At 31 D8C8mb8r 2023 2,070 At 31 D8c8mber 2022 2,050 11 EBENEZER AID FUND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 15 Trade and othor ro¢olvabl86 2023 2022 Amounts falllng duo wtthln one yèar: other receivables Prepaym&nts and attcrued Incom8 13.594 6,727 9,e60 275 20,321 9,935 18 Currnnt Ilabllltios 2023 2022 Other payables Accruals and deferred Income 1,241 3,228 1.795 3.409 4,487 5,204 17 R••trlctod funds The reslrfctgd lunds of the chathy cornprlse the unexp9ndod balanc98 of donations and grants held on tru81 8ubl8ci to speclfic condllions by donors as to how they may bo u88d. At l January 2023 Incomlng ro8ource• R880urce8 gxpendgd Tran•forn At31 Decèmbgf 2023 Ukralne appeal 16rael appeal Aliyah assi8tanee and humanSlarSan ald Bnei Menashe appeal 3,892 32,515 13,892) (32,515) 6,004 313 (6,004) (313) 42,724 {42,724) Prov10￿ year: Al l January 2022 Incomlng R@sourco$ resour expendod Trangfor• At31 Dècember 2022 Ukralne appeal Israel appeal Allyah 88sislance and hum8nltarlan fund FratKe appeal 32,052 4.850 132,052) (4,875) 25 13,861 <13,861) (1,000) 51,763 (51.788) 25 12- EBENEZER AID FUND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 17 R•strl¢tod lund8 IContlnLMI) Ukralne appeal - to m88t emergency humanltarlan need In Ukralne and to asslst wllh the Increased oparatlonal negds. Israel appeal - to m8et emergency humanitarlan n&ed In Israel and to fund an oparational office and ongolng wort( Sn the Land. Allyah assrstance and huManIta￿an akl- p￿dIng aliyah asshtance and humanltarlan aid In Iho areas wlthln whlch we work, France appeal- to a881st wllh the Increased operatlon81 needs In France. Bnel Menashe appeal- to a8slst the allyah of th8 Bnèl Menashe from Indla. 18 Unre8trlctod fund$ The unrestricted fvnds of the charlty ¢omprt8Q the unexpendèd balanGe8 of donatlon8 and grants whlch are nol 8ubfvct to 8p6cMIG condlllons by donors and grantor8 as lo how they may be u69d. The￿ Ineluda de81gnated fvnds whlch have been set aslde out of unrestrlcted lund8 by the trustee8 for speclfic purposes. At 1 January 2023 Incomlng Rosourco$ r•8ourc88 •xpend8d Tran*for8 Galns and 10580• At31 Decembor 2023 General fund Speclal mergency app881 EEFI 157,282 297.908 (218,915> 20 238,273 6,000 100,000 5,000 100,000 262,262 297,906 (218,9151 20 341,273 Prnvlou8 yur: At 1 January 2022 Incomlng Re$our¢eg rogourco8 expended Transfer8 Galn8 and losses At31 Decembor 2022 G8neral fund Spaclal emergency appéal EEFI 121,079 256,895 (220,7071 (25) 20 157,282 5,000 100,000 5.000 100,000 226,079 256.895 (220,707> (25) 20 262,262 Sp8cial emergéncy fund - this fund has been d851gnatad to use In times of crfsis. EEFI a designated fund established to hold approximataly 6 months of the pro￿edIng years budget In respect of grants to EEFI {Ebgnezer EmergenGy Fund Intemalion81). 13- EBENEZER AID FUND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 19 Flnanclal ¢ommltm8ntsi guarantsg8 and contlngont Ilabllltl•s The Trusl has a rolling annual ¢ommltmenl for rent of preml8eB of £9.600 p8r annum to 28 Aprfl 2025. 20 Ralatsd party transactlona Ebenezar Aid Fund gav6 grants to Ebenezer Em¢rg8ncy Fund Internatlonal IEEFII, an 888oclated not for profit company of £200,000 {2023'. £220,000) Eb8nezarAld Fund owed EEFI £520 (2022., £4721 at tha balance sh881 date. EbenezerAld Fund owed Ebenezer Emerg8ncy Fund. an assodated trust, £72112022.. £1,323> at the balanco $ha8t dat8. Tha Iru8te8s donated a total of £3,256 (2022: £1,100) to the EbenazerAld Fund, 14-