Company reglstration llLEmber 03328487 {England and Wales) Charlty reglstratlon number 1061661 {England and Watesl B'NAI B'RITH UNITED KINGDOM ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
B'NAI B'RITH UNITED KINGDOM LEGAL AND ADMINISTRATIVE INFORMATION Trustees MrAlan Miller Mrs Eve Swabe Mr Paul Solomon CA Secretary Lynne Lucas Country of Incorporatlon United lQngdom (England and Wales) 03328487 Charlty reglstratlon England and Wales 10e1661 Reglstsred office 308 Ewell Road Surbilon Surrey KT6 7AL Independent examinèr Kingston Burrowes Audit Ltd 308 Ewell Road Surbiton Surrey UK KT6 7AL 8ankers CAF Bank Limited 25 Kings Hill Avènue Kings Hill, West Malling Kent ME194JQ
B'NAI B'RITH UNITED KINGDOM CONTENTS Pag¢ Twstees, Feport Independent examineff 5 rèport Statement of financial activities Balanc8 sheèt Notes to the financial statements 8-16
B'NAI B'RITH UNITED KINGDOM TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees. who are also Directors of the Charity for the purpose of the Companies Act 20C6, present their annual report t<ether with the financial statements of B'nai B'rith Ur¢iled Kingdom for the year 1 January 2025 to 31 December 2025. The Annual Report serves the purposes of both a Trustees, report and a Dlrectors. Report under company law. The Trustees confiTm that the Annual Report and financial slalemenls of the Charitable Company comply with the current statutory requirements. the requirements of the Charitable Company's governing document and th8 provisions of the Statement of Recommended Practice {SORPI applicable lo charities preparing their accounts in accordance with the Financial Rewrting Standard applicable in the UK and Republic of Ireland IFRS102}. 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 omilled. Oblectlv8$ and activities for the publlc benefit a. Purpose and objectives The PUTpose and objedives of the Charity, as per ils Memorandum and Articles ofAssocialion, are.. The defents of human rights and the fight against anti-Semrtl8m. racism and Xenopho'a. Support for the Slate of Israel. Humanilafian relief for th8 neédy in Eastsm Europe and in Israel. Wetfare work in the UK and action lo develop Jewish identty, culture. and heritage. In setting objectives and planning for eurrenl and future activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating lo public benefit, induding the guidanc@ 'Public benefrt.. running a charity IPB21'. Achlevements and perfonnanGe a. Main activities undertakon to further the Charlty's PUTPOSes for the public benefit The main activities undertaken in relation lo Charity's purpose as per its goveming document and in the furtherance of publi¢ benefit are reviewed below. Sints gaining independence from B'nai B'rith Europe, the Charity has r@turned to its pre 1999 ststus of being District IS of B'nai B'rith Intemalional, based in Vvashington DC, USA. Founded in 1843 and with members in over 50 countries, B'nai B'rith is recognised 88 one of the world's largest organisations focusing on defending human rights. encouraging wmmunity action and carrying out humanitarian work. B'nai B'lllh UK IBBUKI acts as an umbrella organisation for its eight Lodges plus th8 National Members that do not belong to individual Lodges, resulting in approximately 400 members. Additionally, BBUK runs a monthly programme of online Zoom meetings. the Bureau of International Affairs is planning many in-person events, and the H@rilage and Culture programme has been very active across the UK. These events are for all members. Fundraising during 2025 continued al a high level as the Charity gave specrfic aid lo the refugees created by the wars in Ukraine and Israel. Thls was In addition to our ongoing commitments in both countries.
B'NAI B'RITH UNITED KINGDOM TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORD (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Activitles and achlevements Icontinuedl b. Maln achlevements The main achievements of the Charty in the year have been discussed below. L ndon Bureau of In national The Bureau has continued lo engage with diplomats via the zoom platfom and has brought a number of high-level diplomats tg the membership vi8 on-line talks wth Q&A sessions. nitarian rk in Isra Fund raising has continued at previous leve18 to help disadvantsged individuals and families in the township of Qiryal Gal. Humanitari nwor in Ukraine Due to our close personal contscts in Ukraine, we were able to prepare an emergency fundraising 8ppeal as soon as the Russian invasion commenced. Record sums wer8 raised and used as follows: Kyiv - Ouf current efft)rts are with the Medicines Programme supplying medical support to, and the provision of, medicine5 to elderly and vulnerable people in Kwv. Chernivtsl To help the B'nai B'rith Lodge of Chernivtsi cope with the vast numbers of traum*ised refugees entering the city. Food, clothing, shelter, and general provisions. Tlkvah Ch?Idren's Home. relocated from Odessa to Romanla - Provislon of 500 pairs of shoes for Ghildren1500 pairs in 20241. Although memk)ership continues to decline, a number of olher Lodges continue lo floLTrrish and attract new members. Flnancial revlew a. Flnancial results The Charity has a number of restricted and 8ndowmenl fvnds, including the Schiff Fund and the Rothschild Fund. The use of the Schiff fund is unreslricled and is 4Jsed to support and supplement the work of the Charity. The Rothschild Fund is Teslricted to helping Jewish undergraduate students. During th8 year to 31 December 2025, the Charity received income of £83,979 12024.. £321,460). Income was derived from donations and investment income received. Total expenditure was £171,287 12024- £151.1811. Investment losses were £15,564 12024.. a gain £30,049). The net loss for the year was £102,872 12024.. gain of £193,328}. As al the 31 December 2025, the Charity held unrestricted general reserves of £222,656 12024.. £274,826), restricted funds of £138,66312024.. £177,105> and endowment funds of £3C6,41612024= £318.676). b. Financlal risk management The Trustees have assessed the major risks to which the Charity is exposed, in particular those rekled lo the opeffttions and finances of the Charty and are satisfied that systems and procedures afe in place to mitigate exposu to the major risks.
B'NAI B'RITH UNITED KINGDOM TRUSTEES. REPORT {INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 c. ReseNes poliGy Reserves are needed lo bridge the gap between spending and receiving income to meet commitments. The Trustees consider that an ideal level of unStrICted reserves is £60,000, being al least six months average expenditure. The Charity continues to monitor this position. d. Going concern The financial statements havè been prepared on a going concem basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from aulhorising these finan¢i81 stslemenls. The budgeted income and expenditure is sufficient with the leve5 of reserves for the Charty to be able to continue as a going concem. Structur89 governance and managemgnl a. Constitutlon and organlsatlonal structures The Charity was Incorporated on 6th March 1997 arxl is a Company Limitfjd by Gu8r8nlee registered wth the Registrar of Companies for England and Wales (Registration number 03328487) and is a Charity registered with the Charity Commission (Regislrab'on number 10816611. The Charity is gov8rn8d by ils Memorandum and Articles of Association, updated 12 August 2021. In the event of the Company being wound up, members are requirgy to contribLJte an amount not exceeding £1. Trustees, liability and indemnity insurance was in force throughout the year to wver the Iruslees and officers of the charity against action brought again3t them in their personal capacity. Neither the insurance nor the indemnity prowde cover where the individual has acted fraudulently or dishonestly. The names of trustees al the date the report was approved and the names of IrEJstees who served in the year are cletailed in the Charity Informatton on page l. The Charitable Company operates in association with six branches Ilodgesl throughout the United Kingdom, e?¢h with a President who reports on their activities. The Company ilseif has a PFesidenl, Vice President (currently vacantl, Honorary Treasurer and Mentor lo the President, all of whom are Trustees. Further individuals provid$ leadership for the Charity's operations covering the fo11owng areas.. human rights. humanitarian work in Israel, humanitarian work in Ukraine, Jewish culture and heritage and publicity. There are 38 national memb8r$ who are encouraged to joint the National Programme which includes monthly ZO¢)m presentations and all other activities such as the in-person talks and events. b. Recrultment and appointment of trustees The Tnjslees are elected under the terms of the Memorandum ofAssociation. Trustees may serve wilhoul lime restriction. until they are replaced, or they resign. New Trustees are appoint8d by existing Trustees and would be required lo attend appropriate training courses and complete a relevant induction process. The Trustees consider that the TrLSStee board comprises an appropriate mix of Individuals vAth complementary skills and experience so as lo meet the needs of the Charity- This report has been prepared taking advantage of the small companies. exemplion of the Companies Act 2006.
B'NAI B'RITH UNITED KINGDOM TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORD {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees, report was approved by the Board of Trustees. MrAlan Miller National Presldent Date..
B'NAI B'RITH UNITED KINGDOM INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF B'NAI B'RITH UNITED KINGDOM I report to the trustees on my examin8tion of the finanaal statements of B'nai B'rith United Kingdom {the charity) for the year ended 31 December 2025. Responslbllltles and basls of report As the Iruslees of the charity land also its directors for the purposes of company law). you are responslble for the prèparation of the financial statements in 8ccordan¢e with the requirements of the Companies Act 2006. Hawng satisfied myself that the financial statements of the chaty are not requlred to be audlted under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity's finanaal stslemenls carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Ch8rity Cornmission under section 14515llbl of the Charities Act 2011. Independent examlner's Statement I have Completed my examin8tion. I confirm that no matters have come lo my attention in connection wth the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 386 of the Companies A 2006. the financial statement5 do not accord with those records., or the financial ststements do not comply with the accountlng requirements of sectlon 396 of the Companies Act 2006 other than any requirèment that the financial slalemenls give a true and fair view. which is ntx a matter considered as part of an independent examination., or the financial slalements have not been prepared in accordance wrth the methods and principles of the statement of Recommended Practice for accounting and reporting by charities applicable lo charities preparing their financial slalements in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no COnM$ and have come across no other matters in connection with the exominalion to which attention should be drawn in this report in order to enable a proper understanding of th8 financial stalpments lo b@ reached. Klngston Burrowes Audlt Ltd 308 Ewell Road Surbilon Surrey K[6 7AL UK Dale.. 17-é-2D21
71 ¥J ¢¥ 75
B'NAI B'RITH UNITED KINGDOM BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Notes Flxed assets Investments 12 458,144 477,699 Current assets Debtors Cash at bank and in harKI 13 3,409 210.012 17.499 279,057 213,421 296.55e CredFtots- amounts falllng due wlthln one year 14 13,830) {3.6481 Net current assets 209,591 292.908 Total ass&ts less current Ilabllltles 667,735 770.607 The funds of the charlty Endowment funds Reslricled income fvnds Unrestricted funds 15 16 17 306,41e 138,663 222,656 318.676 177,105 274,826 667.735 770,607 Th8 company is entitled lo the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2025. The director acknowledges his responsibilrfcies for complying with the requirements of the Companies Act 2006 with respect to acwunting records and the preparation of ffnancial slatemenls. The members have not required the company to obtain an audit of its finanual statements for the year in question in accordance with $8Ction 476. These flnanclal ststements have been prepared in accordance with the provisions applicable to companies subject lo the small companies regime. 1&-&-202 The financial statements were approved by the trustees on ......................... Mr Paul Solomon CA Treasurgr
B'NAI B'RITH UNITED KINGDOM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DEGEMBER 2025 Accountlng poli¢ios Chorlty information B'nai B'rith United Kingdom is a private company limited by guarantee incorporated in England and Wales. The reglstered office is 308 Ewell Road, Surbiton, Surrey, KT6 7AL. 1.1 Basis of preparation The financial slalements have been prepared in accordance with the charity's govemlng document, tre Companies Act 2006, FRS 102 'Th6 Financial Reporting Stsndard applicable in the UK and Republic ol Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" The charity is a Public Benefft Entity as i*fined by FRS 102. The charity has taken advantage ol the provisions in the SORP for charities not to prepare a statqnent of cash flows. The financial statements are prepared in sterfing, which is the ftjnctional eurrency of the charity. Monetsry amounts in these financial 8latemenls are rounded to the nearest £. The financial slalements have been prepared under the historical cost convention. lrnodified to include the revaluation of freehold Properties and to include investment properties and certain financial instruments at fair valuel. The prinrypal accounting poliaes adopted are set out below. 1.2 Golng concern At the lime of approving the financlal slalemenls, the trustees have a re8s0nable expectation that the charity has adequate resour$ to continue in operational existen for the foreseeable future. Thus the trLEI888 onb.nue lo adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted fijnds are available for use 8t the disuetion of the trustees in furtherance of their charitsbla objectives. Restricted funds are subject to specific conditions by donors or grantors as lo how they may be used. The purposes and uses of the restricted fUrS are set out in the notes to the financial slalements. Endowment funds are subject to specific conditions by donors that the capital musl be maintained by the charity. 1.4 Income Income is rècognised when the charity is legally entitled lo it after any performance conditions have been met. the amounts can be measured reliably, and it is probable that incorne will be received Cash donations are recognised on receipt. Other donations are reGogntsed once the charity ha$ been notlfied of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation lo donations received under GiftAid or deeds of covenant is recognised al the time of the donation. Legacles are recognised on receipt or otherwise if the charity has been notified of an impending dislribulion, the amount is known, an¢J receipt is expeded. If the amount is not known, the legacy is treated as contingent asset.
B'NAI B'RITH UNITED KINGDOM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollcles {Continuedl 1,5 Expendlturg Expenditure is recognised on¢e there is a legal or constructive obligation to transfer economic benefit to third party, it is probable that a transfer of economic tenefits will be required in settlement. ar)d the amount of the obligation can b8 measur8d reliably. Expendf£ure is classified by activty. The costs of each ath.vity a malle up of the total of dir&t costs and shared costs. including support costs involved in undertaking each activity. Direct Costs sttribulable to a single actiwty are allocated directly to that activity. Shared costs which contribute lo more than one activity and support costs which are not attributable to a single activity are apportioned between those aclivi11os on a basis eonsislènt with the use of resources. Central staff costs are allocated on the basis of lime spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Fixed asset investments Fixed asset investments are initially measured al transaction pri excluding tran8aCtlon costs, and are subsequently measured at fair value at each reporting dale. Changes in fair value are recognised in net incomellexpenditurel for the year. Transacts'on costs are expensed as incurred. 1.7 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call wth banks, other short-term liquid investments wtth original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities_ 1.8 Financial instruments The charity has elerted to apply the provisions of S8Ction 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of ils finanal instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes paty to the contractual provisions of the instrument. Financial assets and liabilities are offset. with the net amounts psented in the finanaal statements. when there is a legally enforceable right lo sel off the recognised amounts and IheTe is an intentioll lo settle on a net basis or to realise th8 asset and setu& the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balancès, are 1n1b81 measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing ttansaclion, where the transaction is measured al the present value of the future receipts discounted at a market rate of Interest. Financi81 assets dassffied as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank108ns are initially recogni8ed al transaction price unless the arrangement constitute8 a financing tnsactIon, where the debt instrument is measljd at the present value of the future payments discounted al 8 market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost. using the @ffectiv& interest rate method. Trade creditors are obligations to pay lor goods or services that have been awuired in the ordinary ¢ourse of operations from suppliers. Amounts payable are classified as current liabilities if payrnenl is due within one year or less. If ngt. they are presented as non-currenl liabilities. Trade creditors are recognised inrf(ially al transaction price and subsequently measured at amortised cost Ung the effeotive interest method.
B'NAI B'RITH UNITED KINGDOM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollcle5 (Contlnued) Derecognltlon of financi81 llabilities Financial liabilities are derecognised when the chartty'8 contractual obligation5 expire ¢X are discharged or cancelled. 1.9 Employee benefits The cost of any unused holiday entf(lement is recognised in the period in which the employee's services are received. Tem)inalion benefits are recognised Immediately as an expens8 when the charty is demonstrably committed lo lem?inate the employment of an employee or to prowde termination benefits. Critical account5ng estimates and Judgements In the application of the charlty's accounting policies, the Iruslees are requirèd to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experien and other factors that are considered lo be relevant. Actual results may differ from these estimates. The eslimales and underlying assumptions are reviewed on an ongoing basis. Rewsions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects rnly that period, or in the period of the revision and fulLsre perlods where the revision affects both current and future periods. Income from donations and legacies Unrestricted Restrlctsd funds funds 2025 2025 Total Unrestrfcted Restrlctod funds funds 2024 2024 Total 2025 2024 t)onations and gfft8 Legacies Subscriptions Gift aid 987 5,000 17.792 3,204 31,375 32,342 5,000 17,792 3,204 596 237,691 17,836 2,705 42,184 42,780 237,691 17,836 2,705 26,963 31,375 58,338 258,828 42,184 301,012 Income from Investments Unrestricted ReslrScted funds funds 2025 2025 Total Unrestricted Restrfctod funds funds 2024 2024 Total 2025 2024 Income from investments Deposit account interest 12,084 9,632 3.925 16,009 9,632 11,659 4,611 4.178 15,837 4,611 21,716 3,925 25,641 16,270 4,178 20.448 10-
B'NAI B'RITH UNITED KINGDOM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Expendlture on charftsble activities Charitabl a¢llvltles 2025 Charitable actlvltles 2024 Direct costs Scholarships Humanitarian aid Advocacy Jewish identity, curture and herftage B'nai B'rith International BBYO Subseriplions Sundry expenses 20,000 75,488 37,121 18,777 595 10,000 50 310 19,500 87,957 35,498 17,109 2,832 5,000 162.341 147,896 Sharo of support and govarnanco costs Iseg not& 61 Support 8,946 10,285 171,287 158,181 Analysls by fund Unrestricted ftjnds Resltlcted fvnds 75,799 95,488 70,724 87,457 171,287 158,181 Support costs allocated to activities 2025 2024 Bank charges Administration expenses 60 961 639 422 753 1,993 4,118 660 1,234 3,4 392 818 Insurance AGM Advertising Govemance costs 3,685 8,946 10,285 Analysed between.. Charitable activities 8,946 10.285
B'NAI B'RITH UNITED KINGDOM NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Net movement in funds 2025 2024 The net movement in funds is stated after chargin(creditingl'. Fees payable for the independent examination of the charity's financial sl8tem8nts 3,830 3,648 Trustees The Trustees are considered lo be the Charitls Key Management Personnel. DUng the year, no TTUStees r1Ved any rèmuneration OT Other benefits {2024.. £NII}. During the year ended 31 December 2025, Trustee expenses of £449 have been reimbursed 12024.. £3851. Expenses in the year were reimbursed to 1 Trustee 12024 1 Trustee) for offio expens, IT, filing eosls, subsistence and wstage and stationery items. Employees The averaye monthly number of employees during the year w88- 2026 Number 2024 NumbeT Total There were no employees whose annual remuneration was more than £60,000. 10 Galns and losses on Investménts Rgstrfcted Endowment funds funds 2025 2025 Total Restrfcted EndovAnent funds funds 2024 2024 Total 2025 2024 Gainslllossesl arising on.. Revaluation of investments 12,3041 112,2801 {15,5641 23,762 6,287 30,049 11 Taxatlon The charity is exempl from t8xalion on its activities because all its income is appllècl ft)r charitable purposes. 12-
B'NAI B'RITH UNITED KINGDOM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 12 Fixed asset investments Llsted inyestments Co$t or valuation At 1 January 2025 Revaluation Movement in cash accounts held within investments Disposa15 477,699 115.5641 16.009 120,000} At 31 December 2025 458,144 Carrying amount Al 31 Dember 2025 458,144 At 31 December 2024 477,699 13 Debtors 2025 2024 Amounts falling duo within one year: PreyMentS and ¢rUed income 3,409 17,499 14 Crodltors.. amounts falllng due wlthln one year 2025 2024 Accruals and deferred income 3,830 3,648 15 Endowment funds Endowment fijnds represent assets which must be held permanently by the charity. Income arising on the endowment funds Can be used in accordance wth the objects of the charity and is included as unreslricled income. Any capital gains or losses arising on the assets fomi part of the fund. At 1 January 2025 Gains and Iossos At31 December 2025 Permanent endowments 318,676 112.260) 306,416 13-
B'NAI B'RITH UNITED KINGDOM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 15 Endowment funds IContinu8d} Previous year: At 1 January 2024 Gains and losses At31 December 2024 Pemnent endowments 312,389 6,287 318,676 16 Restricted funds The restricted funds of the charity eomprise the unexpended balanc88 of donalions and grants held on trust subject lo specific wnditions by donors as to how they may be used. At 1 January 2025 Incomlng Te50urces Resources expended Transfors Gains and losses At31 December 2025 East & Central Europe The Qiryal Gat fund Rothschild fund Ukraine Emergency Appeal Israel Emergency Appeal 3,117 15.017 {27,7881 9,653 28,536 115,559 10.174 3.925 (18,6001 {20,0001 5,000 25,110 96,180 13,3041 29.893 184 {3,0501 19,e531 17,374 6,000 126,0501 20,050 177.105 35,300 195,4881 25,050 {3,304) 138,663 Previous year: At 1 January 2024 Incomlng resourcos Resources expended Transfers Galn5 and losses At31 Decembor 2024 The East & Central Europe fund The Qiryat Gal fund Rothschild fund Ukwin8 Emergency Appeal 10,450 17.538 128,767} 3,896 3.117 16,815 128,820 22,796 4,178 128.089} 119,501) 17,014 121,5001 28,536 115.559 23,762 41,173 1,850 111,1001 12,0301 29,893 1S7,D58 46,362 {87,4571 {2,6201 23,762 177,105 14-
B'NAI B'RITH UNITED KINGDOM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 17 Unrestrictèd funds The unrestricted funds of the charity compris@ the Un8xnded balances of donations and grants which are not subject to specific conditions by donors and grantors as lo how they may b& used. These include designated funds which have been sel aside oul of unrestricted funds by the trustees for specific purposes. At 1 January 2025 Incoming resources Resources expended Transfe At31 December 2025 Designated Legacy fijnd General funds 215,677 59,149 5,000 43,679 110,000} 165,7991 125.0501 185,627 37.029 274,826 48.679 175,7991 {25,050} 222,656 Prpvious year: At 1 January 2024 Incoming resources Resources expended Transfers At31 DeCemr 2024 Designated Legacy fund General funds 237,691 37.407 15,000) 165,7241 117,0141 19,634 215,677 59,149 67,832 67,832 275,098 170,7241 2,620 274,826 18 Analysls of net assets between funds Unrestrlcted funds 202S Restrlctsd Endowment funds funds 2025 2025 Total 2025 At 31 December 2025: Investments Current asselsllliabilities) 55,547 167,109 96,181 42,482 306,416 458,144 209,591 222,e56 138,663 306.416 667,735 Unre8trlcted funds 2024 Restrlcted Endowment funds funds 2024 2024 Total 2024 At 31 December 2024: Investments CUrrt assetsllliabilitiesl 43,484 231,362 115,559 61,546 318,676 477,699 292.908 274.826 177,105 318,676 770.607 15-
B'NAI B'RITH UNITED KINGDOM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 19 Related party transactions During the year reported, the Trustees made unrestricted donation8 of £Nil12024 .' £Nill to the Charity. The Charity has not entered into any other related party transactions during the year12024.' £Nill, nor are there any oulslanding balances owing between related parb'es and thè Charhy at 3lDeMber 2025 (2024 £Nill 18-