REGISTERED CHARITY NUMBER: 1073496
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2025
FOR
THE BRITISH FRIENDS OF EZER MIZION
H. Morris & Co 56 Parkside Drive Edgware Middlesex HA8 8JX
THE BRITISH FRIENDS OF EZER MIZION
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Statement of Financial Position | 6 | ||
| Notes to the Financial Statements | 7 | to | 11 |
THE BRITISH FRIENDS OF EZER MIZION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST JANUARY 2025
The trustees present their report with the financial statements of the charity for the year ended 31st January 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the charity are to relieve poverty and sickness, particularly by providing financial and other assistance to an Israeli charity known as Ezer Mizion whose main objects are the aid and support of the sick and needy in Israel.
All over the world the incidence of cancer has risen. Bone marrow transplants are increasingly being used as a cure for cancer and for the treatment of many other illnesses.
The charity is focused upon raising public awareness about stem cell transplants; rallying additional potential donors and expanding representation of different ethnic groups. It endeavours to fund deeper level tissue typing by engaging in scientific research on transplant issues; speed up the transplant process and thereby increase the chances of success. Its support network is driven to empower patients and their families, embrace a holistic care approach and ensure that the charity reaches every one who needs it.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Ezer Mizion has now completed the construction of the new international bone marrow registry. The registry has been working out of our newly constructed offices. During the year, a total of 478 transplants were facilitated making a grand total of 5,643.
Fundraising activities
The charity has had a successful twenty seven years and has always maintained a position of surplus.
Donation received from the public maintained a satisfactory level and the charity was able to make significant grants for its core purpose.
FINANCIAL REVIEW
The Trust Deed authorises the Trustees to make and hold investments using the general funds of the charity however, no such investments are presently held.
During the year the Charity had a deficit of £ 649 (2024: deficit of £85,310). Funds at the year end totalled £33,891 (2024: £34,540) of which none was held in restricted funds.
Grants of £20,000 were disbursed during the funding period.
FUTURE PLANS
The need for our services is increasing and we will continue our support. The trustees realise that we must use the resources we have wisely and so will continue to target those problems where we have the expertise to make the most positive difference.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Recruitment and appointment of new trustees
The appointment of new trustees is generally by invitation of and must be sanctioned by, the Israeli Head office of Ezer Mizion.
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THE BRITISH FRIENDS OF EZER MIZION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST JANUARY 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The board of trustees is the governing body which administers the charity. All major decisions are made by the board which meets regularly to discuss and formulate policy and to decide on strategy.
Induction and training of new trustees
Any new trustees would upon appointment be fully trained by representatives from the Israeli Head office of Ezer Mizion who come to the UK on a regular basis.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1073496
Principal address
923 Finchley Road Golders Green London NW11 7PE
Trustees
Y Schwartz J Ebrahimoff M Listenberg Mrs T Listenberg
Independent Examiner
H. Morris & Co 56 Parkside Drive Edgware Middlesex HA8 8JX
International Head Office
Yaakov Fried Building 5 Rabinov Street Bnei Brak 51563 Israel
PUBLIC BENEFIT
In addition to being one of Israel's largest health aid organisations, providing practical assistance, medical and emotional support, Ezer Mizion has created the world's 6th largest national bone marrow registry.
Over 40 million potential donors are registered in Bone Marrow Donors Worldwide, the global registry in The Hague. Ezer Mizion is the main source of Jewish bone marrow donors in the world. During the year 65,219 people have registered making a total of 1,240,249 potential donors on Ezer Mizion's registry.
The trustees have a duty to report on our organisation's public benefit under section 4 of the Charities Act 2011. We are confident that our organisation meets those public benefit requirements and have taken Charity Commission guidance into consideration.
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THE BRITISH FRIENDS OF EZER MIZION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST JANUARY 2025
Approved by order of the board of trustees on 12th November 2025 and signed on its behalf by:
Y Schwartz - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BRITISH FRIENDS OF EZER MIZION
Independent examiner's report to the trustees of The British Friends of Ezer Mizion
I report to the charity trustees on my examination of the accounts of The British Friends of Ezer Mizion (the Trust) for the year ended 31st January 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Howard Morris
H. Morris & Co 56 Parkside Drive Edgware Middlesex HA8 8JX
12th November 2025
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THE BRITISH FRIENDS OF EZER MIZION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST JANUARY 2025
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies EXPENDITURE ON Charitable activities Charitable expenditure NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2025 Unrestricted fund £ 26,461 27,110 (649) 34,540 33,891 |
2024 Total funds £ 72,069 157,379 (85,310) 119,850 34,540 |
|---|---|---|
The notes form part of these financial statements
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THE BRITISH FRIENDS OF EZER MIZION
STATEMENT OF FINANCIAL POSITION 31ST JANUARY 2025
| 2025 Unrestricted fund Notes £ CURRENT ASSETS Cash at bank 37,191 CREDITORS Amounts falling due within one year 6 (3,300) NET CURRENT ASSETS 33,891 TOTAL ASSETS LESS CURRENT LIABILITIES 33,891 NET ASSETS 33,891 FUNDS 7 Unrestricted funds 33,891 TOTAL FUNDS 33,891 |
2024 Total funds £ 39,340 (4,800) 34,540 34,540 34,540 34,540 34,540 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 12th November 2025 and were signed on its behalf by:
Y Schwartz - Trustee
The notes form part of these financial statements
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THE BRITISH FRIENDS OF EZER MIZION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 Charities Act 2011. 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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Allocation and apportionment of costs
Support costs of a management nature are those costs incurred directly in undertaking the administration of the charity in furtherance of its objectives.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings
- 25% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The charity has no unrestricted funds at present.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
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THE BRITISH FRIENDS OF EZER MIZION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST JANUARY 2025
2. GRANTS PAYABLE
| GRANTS PAYABLE | ||
|---|---|---|
| Charitable expenditure The total grants paid to institutions during the year was as follows: Ezer Mizion Israel |
2025 £ 20,000 2025 £ 20,000 |
2024 £ 150,000 |
| 2024 £ 150,000 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st January 2025 nor for the year ended 31st January 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st January 2025 nor for the year ended 31st January 2024.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 72,069 |
| EXPENDITURE ON | |
| Charitable activities | |
| Charitable expenditure | 157,379 |
| NET INCOME/(EXPENDITURE) | (85,310) |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 119,850 |
| TOTAL FUNDS CARRIED FORWARD | 34,540 |
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THE BRITISH FRIENDS OF EZER MIZION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST JANUARY 2025
5. TANGIBLE FIXED ASSETS
| 5. | TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|---|
| Fixtures | |||||
| and | |||||
| fittings | |||||
| £ | |||||
| COST | |||||
| At 1st February 2024 and 31st January 2025 | 3,384 | ||||
| DEPRECIATION | |||||
| At 1st February 2024 and 31st January 2025 | 3,384 | ||||
| NET BOOK VALUE | |||||
| At 31st January 2025 | - | ||||
| At 31st January 2024 | - | ||||
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE | YEAR | |||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Other creditors | 3,300 | 4,800 | |||
| 7. | MOVEMENT IN FUNDS | ||||
| Net | |||||
| movement | At | ||||
| At 1/2/24 | in funds | 31/1/25 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 34,540 | (649) | 33,891 | ||
| TOTAL FUNDS | 34,540 | (649) | 33,891 | ||
| Net movement in funds, included in the above are as follows: | |||||
| Incoming | Resources | Movement | |||
| resources | expended | in funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 26,461 | (27,110) | (649) | ||
| TOTAL FUNDS | 26,461 | (27,110) | (649) |
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THE BRITISH FRIENDS OF EZER MIZION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST JANUARY 2025
7. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1/2/23 £ Unrestricted funds General fund 119,850 TOTAL FUNDS 119,850 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 72,069 TOTAL FUNDS 72,069 |
Net movement in funds £ (85,310) (85,310) Resources expended £ (157,379) (157,379) |
At 31/1/24 £ 34,540 |
|---|---|---|
| 34,540 | ||
| Movement in funds £ (85,310) |
||
| (85,310) |
A current year 12 months and prior year 12 months combined position is as follows:
| Net movement At 1/2/23 in funds £ £ Unrestricted funds General fund 119,850 (85,959) TOTAL FUNDS 119,850 (85,959) |
At 31/1/25 £ 33,891 |
|---|---|
| 33,891 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming Resources Movement resources expended in funds £ £ £ 98,530 (184,489) (85,959) 98,530 (184,489) (85,959) |
Incoming Resources Movement resources expended in funds £ £ £ 98,530 (184,489) (85,959) 98,530 (184,489) (85,959) |
|---|---|---|
| (85,959) |
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THE BRITISH FRIENDS OF EZER MIZION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST JANUARY 2025
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st January 2025.
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