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← Maoz UK

2024-12-31-accounts

Charity number: 1076084

MAOZ UK

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

for the year ended 31 December 2024

MAOZ UK

CONTENTS

Page
Reference and administrative details of the charity, its trustees and advisers 1
Trustees' report 2 - 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 16
Independent examiner's report 17 - 18

MAOZ UK

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS for the year ended 31 December 2024

Trustees

Mr Brian Greenaway Mr Philip Herklots Mr David Hoffbrand Mr Kobi Ferguson Mr Neil Hobbs, Chair Mrs Aileen Hobbs Mr Patrick Lineen (appointed 26/7/2024) Mrs Helen Lineen (appointed 26/7/2024)

Charity registered number

1076084

Principal office

PO Box 700, Sevenoaks, Kent, TN13 9YZ

Examiner

P M Landergan FCA, 26 Burney Street, London, SE10 8EX

Page 1

MAOZ UK

TRUSTEES' REPORT for the year ended 31 December 2024

The Trustees present their annual report together with the financial statements of the charity for the period 1 January 2024 to 31 December 2024.

OBJECTIVES AND ACTIVITIES

POLICIES AND OBJECTIVES

The objects of the charity are:

(a) The advancement of the Gospel of Yeshua (Jesus) the Messiah primarily among Jews but also among Gentiles in the UK, Europe, Israel and elsewhere by

• promoting the knowledge and understanding of the Bible by teaching, preaching and the provision of literature;

• providing services for the worship of God (the Father creator of the universe, his son Yeshua (Jesus) the Messiah and the Holy Spirit) and the celebration of the Biblical festivals and feasts;

• promoting the knowledge amongst Christians of the teaching of the Bible concerning the place of the Jewish people in the purposes of God; and

(b) To relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the United Kingdom, Israel and in such other parts of the world as the Trustees may from time to time think fit.

There have been no changes in the objectives since the last annual report.

ACTIVITIES FOR ACHIEVING OBJECTIVES

ACTIVITIES

Our office near Sevenoaks continues to be our base of operations where our team carry out the work of Maoz UK.

Our team consists of its Director, Brian Greenaway and his wife Elizabeth, as well as our Finance Administrator and Office Administrator. During 2024 the Trustees continued to support the Maoz Ambassador role, reaching the next generation. To this end we have worked with a group of musicians and young leaders to arrange and promote special events.

Our office base is used to carry out administration which includes managing finances, including grant allocation. We also administer a comprehensive receipt process and communicate with partners. We produce the prayer letter and oversee the management of resources. .

PUBLIC BENEFIT

The Trustees have had regard to Charity Commission guidance on public benefit. Among our activities are relief of persons who are in conditions of need or hardship, the production of Messianic Jewish literature and music, support of Arab Christians, assistance to provide worship services and the celebration of Biblical festivals and aid to widows and school children in a remote region in India.

MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARITY'S PURPOSES FOR PUBLIC BENEFIT

Attendance at conferences and churches continued in 2024 with Maoz UK attending four major conferences. One of these conferences was attended by our south-west Ambassadors. Many Zoom meetings continued including our one hour bi- monthly prayer time, which attracts a good attendance.

The team were involved in mailing special cards for the Biblical holidays to different groups of partners. They also maintain the dedicated UK website, as well as a Facebook page, and Instagram account.

Page 2

MAOZ UK

TRUSTEES' REPORT (continued) for the year ended 31 December 2024

Brian continues to visit churches and groups to provide teaching on the Jewish roots of the Christian faith and contributes to the Assemblies of God (AOG) Israel Mission Forum.

We continued to increase our regular contact with major donors to express our gratitude for their support.

We are also encouraging our supporters to send us their personal prayer requests, and we meet every week to pray for these.

Brian is in the last year of his Chairmanship of Love Never Fails (LNF), a quarterly meeting of Directors and leaders of ministries relating to Israel. He took a lead in arranging an LNF residential this year.

Brian has had a busy year speaking at different churches and groups which totaled over 70 engagements.

During this year we were blessed to have received several gifts/legacies including legal title to a property bequeathed to the charity. We have also expanded our Trustee board to include a Trustee with specialist financial skills and his wife.

We have strong links with churches and denominations, and are also consistently adding new partners to our mailing lists.

We have a set of policies governing, amongst other things, risk management, complaints and conflicts of interest, which we continue to develop and keep under review.

ACHIEVEMENTS AND PERFORMANCE

REVIEW OF ACTIVITIES

FUND RAISING

Total income in 2024 was £432,337, including £74,191 received in respect of a legacy bequeathed to the charity, an absolute increase of £34,809 on the £397,528 for 2023.

We sent £280,000 to support charitable work in Israel and £6,441 to India, a total of £286,441 in 2024, compared to £227855, in 2023.

SUPPORT COSTS

Support costs in 2024 were £192,978 compared to £120,189 in 2023. The increase in support costs is mainly due to the property bequeathed in 2022 and transferred to the charity during 2024 at a valuation of £300,000 being written down by £56,992 to £240,338 being the amount received after 31 December 2024 when it was sold.

FACTORS RELEVANT TO ACHIEVE OBJECTIVES

We are continuing to use our network of leaders to reach other leaders, and are grateful for connections and support at senior level in denominations and church streams. We have grown this network over the year.

We are encouraging partners to tell other people about our work and increase our database through recommendations. We also keep the database under review to ensure that we comply with General Data Protection Regulations (GDPR) obligations and those receiving our communications wish to do so, eliminating waste.

Connections made by our Maoz Ambassador are growing. We are seeing supporters and leaders connect with us on a personal level. We have approximately 1,000 people we email on a monthly basis.

Page 3

MAOZ UK

TRUSTEES' REPORT (continued) for the year ended 31 December 2024

FINANCIAL REVIEW

GOING CONCERN

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

RESERVES POLICY

In accordance with the Charity Commission Guidance CC19 Charity Reserves: (Building Resilience), the Trustees aim to keep sufficient funds in liquid assets to cover both the likely staff and office costs were the charity to cease operations and a buffer to enable it to continue to operate in the event of a material decline in the level of general giving and accordingly a target level of £42,500 has been calculated.

At 31 December 2024 the General Fund held net current assets of £150,078 after excluding the property gifted to the charity of £240,338.

Restricted funds are distributed in accordance with the donors' instructions usually in the month after they are received.

STRUCTURE, GOVERNANCE AND MANAGEMENT

CONSTITUTION

The charity is constituted by a Declaration of Trust dated 9 December 1997, Supplementary Declaration of Trust dated 19 January 1999 and Supplementary Declaration of Trust dated 24 May 1999.

METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES

The power of appointment or removal of Trustees is vested in the Trustees themselves.

ORGANISATIONAL STRUCTURE AND DECISION MAKING

All matters of policy are taken by the Trustees while day to day decisions on administrative matters are taken by the charity's Director.

RELATED PARTY RELATIONSHIPS

The charity co-operates closely with Maoz Israel Ministries in USA and Maoz Israel Inc in Israel.

RISK MANAGEMENT

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Page 4

MAOZ UK

TRUSTEES' REPORT (continued) for the year ended 31 December 2024

TRUSTEES' RESPONSIBILITIES STATEMENT

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Declaration of Trust. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

................................................ Mr Patrick Lineen Trustee 23 October 2025

................................................ Mr Neil Hobbs Trustee 23 October 2025

Page 5

MAOZ UK

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2024

Unrestricted
funds
Note
2024
£
INCOME FROM:
Donations and legacies
2
308,576
Investments
3
-
TOTAL INCOME
308,576
EXPENDITURE ON:
Charitable activities
5
258,228
TOTAL EXPENDITURE
6
258,228
NET INCOME / (EXPENDITURE) BEFORE
OTHER RECOGNISED GAINS AND
LOSSES
50,348
Losses on revaluations of fixed assets
12
(59,662)
NET MOVEMENT IN FUNDS
(9,314)
RECONCILIATION OF FUNDS:
Total funds brought forward
400,232
TOTAL FUNDS CARRIED FORWARD
390,918		 Restricted
funds
2024
£
123,761
-
123,761
155,088
155,088
(31,327)
-
(31,327)
54,601
23,274		 Total
funds
2024
£
432,337
-
432,337
413,316
413,316
19,021
(59,662)
(40,641)
454,833
414,192		 Total
funds
2023
£
374,452
23,076
397,528
349,941
349,941
47,587
-
47,587
407,246
454,833

The notes on pages 8 to 16 form part of these financial statements.

Page 6

MAOZ UK

BALANCE SHEET as at 31 December 2024

Note
FIXED ASSETS
Tangible assets
12
CURRENT ASSETS
Debtors
13
Cash at bank and in hand
CREDITORS:amounts falling due within
one year
14
NET CURRENT ASSETS
NET ASSETS
CHARITY FUNDS
Restricted funds
15
Unrestricted funds
15
TOTAL FUNDS		 £
20,947
157,405
178,352
(4,498)		 2024
£
240,338
173,854
414,192
23,274
390,918
414,192		 £
339,466
122,237
461,703
(6,870)		 As restated
2023
£
-
454,833
454,833
54,601
400,232
454,833

The financial statements were approved by the Trustees on 23 October 2025 and signed on their behalf, by:

................................................ Mr Patrick Lineen

................................................ Mr Neil Hobbs, Chair

The notes on pages 8 to 16 form part of these financial statements.

Page 7

MAOZ UK

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

1. ACCOUNTING POLICIES

1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.

Maoz UK constitutes a public benefit entity as defined by FRS 102.

1.2 INCOME

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which:(1) the charity is aware that probate has been granted, (2) the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made or (3) when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Page 8

MAOZ UK

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

1. ACCOUNTING POLICIES (continued)

1.3 EXPENDITURE

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Charitable activities and Governance costs are costs incurred on the charity's operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.

1.4 TANGIBLE FIXED ASSETS AND DEPRECIATION

All assets costing more than £250 are capitalised.

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the statement of financial activities.

Tangible fixed assets are carried at costor valuation , net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the costor valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

1.5 INTEREST RECEIVABLE

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

1.6 DEBTORS

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.7 CASH AT BANK AND IN HAND

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 9

MAOZ UK

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

1. ACCOUNTING POLICIES (continued)

1.8 LIABILITIES AND PROVISIONS

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

1.9 PENSIONS

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

1.10 FUND ACCOUNTING

Unrestricted funds are general funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

2. INCOME FROM DONATIONS AND LEGACIES

Unrestricted
funds
2024
£
Donations
234,385
Legacies
74,191
Total donations and legacies
308,576
Total 2023
199,163		 Restricted
funds
2024
£
123,761
-
123,761
175,289		 Total
funds
2024
£
358,146
74,191
432,337
374,452		 Total
funds
2023
£
374,452
-
374,452

Page 10

MAOZ UK

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

3. RENTAL INCOME

Unrestricted
funds
2024
£
Rent on bequeathed property held by Estate
-
-
Total 2023
23,076
4.
SUPPORT COSTS
Secretarial expenses
Rental and office
Postage and stationery
Travelling
Other expenses
Telephone
Development costs
Bank charges
Computer costs
Wages and salaries
Pension cost
Total 2023
5.
GOVERNANCE COSTS
Unrestricted
funds
2024
£
Examiners Fee
1,080
Legal Fees
2,642
Insurance
671
4,393		 Restricted
funds
2024
£
-
-
-
Activities
£
14,760
8,655
19,697
3,693
272
1,482
31,010
541
3,625
37,800
947
122,482
120,189
Restricted
funds
2024
£
-
-
-
-		 Total
funds
2024
£
-
-
23,076
Total
2024
£
14,760
8,655
19,697
3,693
272
1,482
31,010
541
3,625
37,800
947
122,482
120,189
Total
funds
2024
£
1,080
2,642
671
4,393		 As restated
Total
funds
2023
£
23,076
23,076
Total
2023
£
13,995
7,252
17,427
6,946
630
1,736
29,517
1,142
2,797
37,800
947
120,189
Total
funds
2023
£
1,260
-
637
1,897

Page 11

MAOZ UK

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

6. ANALYSIS OF EXPENDITURE BY EXPENDITURE TYPE

Staff costs
Other costs
2024
£
2024
£
Direct costs
38,747
370,176
Governance
-
4,393
38,747
374,569
Total 2023
38,747
311,194
ANALYSIS OF EXPENDITURE BY ACTIVITIES
Grant
funding of
activities
Support
costs
2024
£
2024
£
Direct costs
286,441
122,482
Total 2023
227,855
120,189		 Total
2024
£
408,923
4,393
413,316
349,941
Total
2024
£
408,923
348,044		 Total
2023
£
348,044
1,897
349,941
Total
2023
£
348,044

7. ANALYSIS OF EXPENDITURE BY ACTIVITIES

8. NET INCOME/(EXPENDITURE)

This is stated after charging:

2024 2023
£ £
Impairment of fixed assets 59,662 -

During the year, one Trustee received remuneration of £37,800 for duties in addition to those as a Trustee (2023 - £37,800). During the year, no Trustee received any benefits in kind (2023 - £NIL). During the year, one Trustee received reimbursement of expenses £4,359 (2023- £2,436).

9. EXAMINERS' REMUNERATION

The Independent Examiner's remuneration amounts to an Independent Examination fee of £1,050 (2023 - £1,260), and no other services were supplied of £ -(2023 - £ -).

Page 12

MAOZ UK

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

10. STAFF COSTS

Staff costs were as follows:

2024
£
Salaries and fees
37,800
Other pension costs
947
38,747
The average number of persons employed by the charity during the year was as follows:
2024
No.
Administration
1
Average headcount expressed as a full-time equivalent:
2024
No.
Administration and development
1		 2023
£
37,800
947
38,747
2023
No.
1
2023
No.
1

No employee received remuneration amounting to more than £60,000 in either year.

11. TRUSTEES' REMUNERATION

During the year retirement benefits were accruing to 1 Trustee (2023 - 1) in respect of a defined contribution pension scheme for services supplied as an employee.

12. TANGIBLE FIXED ASSETS

COST OR VALUATION
At 1 January 2024
Additions
Impairment charge
At 31 December 2024
DEPRECIATION
At 1 January 2024 and 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023		 Freehold
property
£
-
300,000
(59,662)
240,338
-
240,338
-

Page 13

MAOZ UK

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

13. DEBTORS

DEBTORS
Other debtors - Tax Recoverable
Legacy Receivable		 2024
£
20,947
-
20,947		 As restated
2023
£
21,005
318,461
339,466

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Accruals and deferred income		 2024
£
3,418
1,080
4,498		 2023
£
5,610
1,260
6,870

15. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

UNRESTRICTED FUNDS
General Fund
RESTRICTED FUNDS
Israel
India
Total of funds		 Balance at
1 January
2024
£
400,232
45,746
8,855
54,601
454,833		 Income Expenditure
£
£
308,576
(258,228)
117,619
(148,648)
6,142
(6,440)
123,761
(155,088)
432,337
(413,316)		 Gains/
(Losses)
£
(59,662)
-
-
-
(59,662)		 Balance at
31
December
2024
£
390,918
14,717
8,557
23,274
414,192

Israel - supports work in four primary areas (1) publishing Hebrew Bibles and literature (2) producing worship music and developing young worship leaders (3) providing aid to widows, orphans and needy families in Jewish and Arab congregations and (4) engaging in outreach by planting congregations and supporting ministries, youth camps and conferences

India supports small churches and their pastors, helps pay teachers salaries, and gives small regular payments to widows in a deprived rural area in Andrah Pradesh

Page 14

MAOZ UK

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

15. STATEMENT OF FUNDS (continued)

STATEMENT OF FUNDS - PRIOR YEAR

Unrestricted funds
RESTRICTED FUNDS
Israel
India
SUMMARY OF FUNDS - CURRENT YEAR
Balance at
1 January
2024
£
Unrestricted funds
400,232
Restricted funds
54,601
454,833
SUMMARY OF FUNDS - PRIOR YEAR
Unrestricted funds
Restricted funds		 Balance at
1 January
2023
Income
£
£
379,272
222,239
21,380
168,323
6,594
6,966
27,974
175,289
Income Expenditure
£
£
308,576
(258,228)
123,761
(155,088)
432,337
(413,316)
Balance at
1 January
2023
Income
£
£
379,272
222,239
27,974
175,289
407,246
397,528		 Expenditure
£
(201,279)
(143,957)
(4,705)
(148,662)
Gains/
(Losses)
£
(59,662)
-
(59,662)
Expenditure
£
(201,279)
(148,662)
(349,941)		 Balance at
31
December
2023
£
400,232
45,746
8,855
54,601
Balance at
31
December
2024
£
390,918
23,274
414,192
Balance at
31
December
2023
£
400,232
54,601
454,833

Page 15

MAOZ UK

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

Unrestricted
funds
2024
£
Tangible fixed assets
240,338
Current assets
155,078
Creditors due within one year
(4,498)
390,918
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
Unrestricted
funds
2023
£
Current assets
403,502
Creditors due within one year
(3,270)
400,232		 Restricted
funds
2024
£
-
23,274
-
23,274
Restricted
funds
2023
£
58,201
(3,600)
54,601		 Total
funds
2024
£
240,338
178,352
(4,498)
414,192
Total
funds
2023
£
461,703
(6,870)
454,833

17. PENSION COMMITMENTS

The charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £947 (2023 - £947). Contributions totaling £Nil (2023 - £Nil) were payable to the fund at the balance sheet date.

Page 16

MAOZ UK

INDEPENDENT EXAMINER'S REPORT for the year ended 31 December 2024

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MAOZ UK (the 'charity')

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2024.

This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.

RESPONSIBILITIES AND BASIS OF REPORT

As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Page 17

MAOZ UK

INDEPENDENT EXAMINER'S REPORT (continued) for the year ended 31 December 2024

INDEPENDENT EXAMINER'S STATEMENT

Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. 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.

Signed:

Dated: 23 October 2025

P M Landergan FCA

For Landergan & Co Ltd 26 Burney Street London SE10 8EX

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