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 un￿StrICted 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 cha￿ty 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 COn￿M$ 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 fUr￿S 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 finan￿al 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 p￿sented 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 t￿nsactIon, where the debt instrument is measlj￿d 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 U￿ng 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. DU￿ng the year, no TTUStees
r￿1Ved 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 De￿mber 2025
458,144
At 31 December 2024
477,699
13 Debtors
2025
2024
Amounts falling duo within one year:
Pre￿yMentS 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 Un8x￿nded 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
DeCem￿r
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
CUrr￿t 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 3lDe￿Mber 2025 (2024
£Nill
18-