YOUTH ALIYAH - CHILD RESCUE
(A Company Limited by Guarantee)
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025

YOUTH ALIYAH - CHILD RESCUE
CONTENTS
Charity Information
Trustees' Report
Independent Auditor's Report
Statement of Financial Activities
Balance Sheets
Statement of Cash Flows
Notes to the Accounts
Page
2 - 6
7 - 10
11
12
13
14 - 26

YOUTH ALIYAH - CHILD RESCUE
CHARITY INFORMATION
Trustees
:
M F Robinson (Chairman)
H Soning
J Tenenbaum
N Winters
S Kaufmann
SM Strauss
T Davis
V Kisilevsky
Secretary
Company number
Charity number
Registered office address
:
:
:
:
Principal bankers
:
Auditors
:
Solicitors
:
Ms D Mehdi
3845916
1077913
235 Regents Park Road
Finchley
London N3 3LF
HSBC
69 Pall Mall
London, SWIY SEY
Goldwins Limited
Chartered Accountants and
Registered Auditors
75 Maygrove Road
London
NW6 2EG
Martin Paisner CBE
Payne Hicks Beach
10 New Square
Lincoln's Inn
London WC2A 3QG

YOUTH ALIYAH - CHILD RESCUE
TRUSTEES REPORT
The trustees present their report and financial statements for the year ended 31 March 2025.
STRUCTURE, GOVERNANCE AND MANAGEMENT
1. Governing Document
Youth Aliyah - Child Rescue is a charitable company limited by guarantee, incorporated on 21 September
1999. The company was established under a Memorandum of Association, which established the objects and
powers of the charitable company and is governed under its Articles of Association. In the event of the
company being wound up, members are required to contribute an amount not exceeding f10.
2. Appointment of Trustees
All Directors of the Company are also Trustees of the Charity. All of the trustees are named on page 1. The
board has the power to appoint additional Trustees as it considers fit to do so. Under the requirements of the
Articles of Association one third of the Trustees are required to retire by rotation at the Annual General
Meeting.
3. Organisation
The board of trustees administers the charity. The day-to-day operational responsibility is delegated to the
Chiel Executive Officer who in turn advises the Board on strategic and financial issues. The Board has overall
responsibility for financial controd of the Charity: The Board currendy receives quarterly management
iccuults.
4. Risk Management
The trustees have a risk management strategy, which comprises:
• A review of the risks the charity may face;
• The establishment of systems and procedures to mitigate those risks identified in the plan; and
• The implementation of procedures designed to minimise any potential impact on the charity should
those risks materialise.
Over the past year, the risk management strategy has been reviewed and implemented. The Treasurer attended
a charities workshop in this regard which highlighted areas in which the strategy could be enhanced and
strengthened. Consequently, the Treasurer is currently engaging in a process to develop the overall strategy.
The Treasurer carried out a review of the Charity's international transfer procedures, assessing the
effectiveness of due diligence, approval, and monitoring arrangements to ensure funds are transferred securely
and in accordance with legal and regulatory requirements
The Treasurer continues to provide monthly reports to the Trustees covering investments and available funds
in the charity. The Trustees are also issued a weekly report with details of the charity's income. A key element
in the management of financial risk is the setting of a reserves policy and its regular review by trustees.
5. Structure
Melvin Robinson continues to be Chairman. Aron Taylor continues to serve as Honorary Treasurer.
Daliah Mehdi continues to serve as Chief Executive Officer.
In addition to the ongoing meetings of the Board's committees, ad hoc fundraising committees were formed
to hold fundraising events.
Six trustees joined our board this year.
2

YOUTH ALIYAH - CHILD RESCUE
TRUSTEES' REPORT
OBJECTIVES AND ACTIVITIES
Youth Aliyah Child Rescue raises funds to help support the maintenance of the 2,600 children and youngsters
currently residing in the five Youth Villages and two leadership programmes under the auspices of our charity.
These children have been designated 'at risk' by the authorities and have voluntarily chosen to enter our
programme. In addition, the trustees have committed to supporting the Village Way Educational Initiatives
for an additional period of one year. This support will help the programme, currently active in over 70
educational settings, to take the ethos of our Youth Villages into other Youth Villages and educational
institutions working with at risk children across Israel.
As well as general maintenance (bridging the deficit of the government subsidy) we help fund major projects
such as new dormitories, sports and arts facilities, therapeutic programmes, and provide scholarships and
vocational training.
The activities of the charity are broadly as follows:
• Two annual postal appeals - Rosh Hashanah and Pesach
• Quarterly newsletters (email and paper)
• Kol Nidre appeal in Synagogues
• Fundraising events through the year
• Development of 'large givers' donor base and foundations
• Approaching and organising events for young professionals
• Development of joint ventures between our charity and youth movements and schools
• Arranging visits of individual donors to the villages
• A bar/bat mitzvah charity project programme
• Marketing and Public Relations (newsletters, website, e-newsletters, campaigns etc)
• Legacy programme (participating in Jewish Legacy Campaign together with 42 other charities).
Events
Tuesday 16th April 2024, Cinema Night. 216 attendees, £6283 net revenue
• Sunday 23rd June 2024, Maccabi Community Fun Run. 15 runners, £4,880 raised
• Thursday 12th September 2024, 2nd Annual Poker Night, 98 attendees, £20,970 net revenue
• Tuesday 10th December 2024, Lily Gabriella Jewellery Event, 32 attendees, £5,000 raised
• Monday 17th March 2025, Annual Dinner, 280 attendees and £360,330 net revenue
Legacies
Legacies amounting to £42,289.28 were received, as detailed below:
Legacy
Doreen Rossdale
Ilse Heckscher
Total
Amount
£32,053.28
£10,236.00
£42,289.28
In addition to this, we continue to maintain the two flats in the rental property on Portland Road in Hove,
bequeathed to us by Stella Hartsilver z'I. One tenant has recently moved out. Once redecorated, this unit will
be available for rental. The other continues to generate regular income for the charity.
3

YOUTH ALIYAH - CHILD RESCUE
TRUSTEES' REPORT
YOUTH VILLAGES
All the villages and programmes that we support continue to benefit from annual maintenance funding, as well
as scholarship funds for each village's most financially disadvantaged children.
The events on 7 October 2023 and the subsequent war in Israel have continued to have a profound effect on
students, graduates and staff of our Youth Villages.
There has continued to be a significant number of children arriving from Ukraine and Russia. The Youth
Villages have hired additional therapists, specifically ones who speak Russian and are trained to address
trauma. These children have fled one war zone, only to find themselves in another.
The needs of these children are extensive, ranging from basic physical needs such as shoes to the complex
psychological effects of trauma. Our Youth Village received additional funding to help with unanticipated
expenses related to the war.
Aloney Yitzhak
Ongoing funding was secured for a programme that provides the infrastructure that allow students to volunteer
in the areas surrounding the youth village. This not only allows the young people to make connections with
their broader community, it also allows them to recognise their own self-worth by seeing that they themselves
have something to give, rather than only being the recipients of charitable acts.
The Carter Bakery was expanded. and new equipment was purchased. This facility allows students to learn
healthy food preparation while fecding their fellow students and local families in need.
Talpiot
A beloved "house father", who had lived at Talpiot with his family for over 3 years, was killed during the
initial Hamas attack. Tragically, another was killed a year later. This has had a profound effect on the entire
community. The house fathers enjoyed taking their students on hikes, to deepen their love for the country. We
provided funding so that all the students could go on 'memorial hikes', where they could remember their
beloved father figures and process their grief.
Funding was also provided to furnish a family unit for girls and to purchase an emergency generator.
Neve Hadassah
The courtyard in front of the synagogue and the exterior of the building were refurbished, providing an inviting
space for both informal and formal student gatherings.
Funding was provided to furnish a computer room, and a living stipend was awarded to a graduate who was
profoundly injured.
Yemin Orde
Funds raised at our Gala Dinner were used to refurbish an unused dormitory, allowing students to live in an
appropriate setting.
An additional year of funding was secured for the Na'ale Programme, which allows children from the former
Soviet Union to attend high school in Israel, with the option to subsequently remain in Israel.
Funding was sent for therapeutic support of students, and a living stipend was awarded to a graduate who was
profoundly injured.
Our trustee, Harvey Soning, and his wife Angela asked for donations in lieu of 60 anniversary gifts. These
funds were used to build a hair and beauty studio, allowing students to obtain vocational training and
certification before graduating.
4

YOUTH ALIYAH - CHILD RESCUE
TRUSTEES' REPORT
Village Way
In addition to annual maintenance funds, the Stein Scholarship continues to be awarded to a graduate of a
Village way programme.
Scholarships
A new scholarship was established this year. The Jake Marlowe Memorial Scholarship was named for a young
British man who was murdered at the Nova Festival on 7 October 2023. The scholarship represents the strong
bond between British Jewry and the State of Israel. This year's award of £5,000 was given to a student at TOM
Youth Village who shared Jake's passion for music and warm embrace of all who meet him.
FINANCIAL REVIEW
Key financial achievements of 2025 include:
a 19% decrease in income on the previous year - from £1,309,162 to £1,096,077
maintenance of unrestricted reserves of at least 12 months' core operating costs
Excluding grants payable, the Charity's expenditure in 2025 of £425,914 represents an increase of 10% from
£388,900 in the previous year. This is predominantly a result of the increase in fundraising costs and
incremental overhead costs.
The Charity's expenditure of £425,914, which is listed in detail on note 6 of the Accounts, represents a ratio
of 39% of total income. Support and Governance Costs (£108,987) represent a ratio of 10% of total income
(an increase from 8.5% in 2024).
Our grants to the Villages in Israel totalled £673,393 which was a reduction from £721,944 in 2024.
The Trustees' reserves policy aims to maintain general reserves broadly equivalent to one year's support and
governance to ensure continuity of service. The general reserve as at 31 March 2025 stood at £512,770 and
the Trustees consider that this amount meets their aims and allows a further sum to be distributed.
The Finance and Operations Committee, consisting of Anton Curtis, Melvin Robinson, Aron Taylor, Grant
Spital and Steven Strauss and Nick Winters meet quarterly to review and consider the Charity's investments
and all the Charity's financial affairs.
THE YEAR AHEAD
Our goals for the coming year are the following
• To raise funds to support unanticipated expenses due to the Israel-Hamas war
• To hold more in person events in order to increase the amount of face-to-face contact with current
supporters and to engage new supporters, as well as to raise funds
• To continue to improve our communication with our donors through regular newsletters and email
communications
• To continue to raise the profile of the charity in the UK by optimising all existing opportunities and
creating new ones
• To continue to develop our trustee programme and fundraising committees and to engage newly
recruited trustees
• To build and strengthen relationships with Jewish youth movements, schools and synagogues
• To identify our next Chairman
To continue to develop our bar/bat mitzvah programme that encourages young people in the U.K. to raise
money for peer aged at risk children in Israel.
5

YOUTH ALIYAH - CHILD RESCUE
TRUSTEES' REPORT
Statements of Trustees' responsibilities
The Trustees, who are also the directors of Youth Aliyah - Child Rescue for the purpose of company law, are
responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the Trustees to prepare accounts for each financial year which give a true and fair view
of the state of affairs of the charitable company and the incoming resources and application of resources,
including the income and expenditure, of the charitable company for that year.
In preparing the accounts, the Trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent; and
prepare the accounts on the going concern basis unless it is inappropriate to presume that will continue
in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any time the financial position of the charitable company and enable them to ensure that the financial
statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the
charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
Statement as to disclosure to our auditors
In so far as the trustees are aware:
•
There is no relevant audit information of which the charitable company's auditors are unaware; and
The trustees have taken all steps that they ought to have taken to make themselves aware of any
relevant audit information and to establish that the auditors are aware of that information.
Approved by the trustees on ..
24/11/2025
•...and
signed on their behalf by;
M Robinson Esq - (Chairman)
6

YOUTH ALIYAH - CHILD RESCUE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF YOUTH ALIYAH - CHILD RESCUE
Opinion
We have audited the financial statements of Youth Aliyah - Child Rescue (the 'Charity') for the year
ended 31 March 2025 which comprise the Consolidated Statement of Financial Activities, the Group
and Parent Charitable Company Balance Sheets, Consolidated statement of cash flows and notes to the
financial statements, including a summary of significant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting
Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable
in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
Opinion on financial statements
In our opinion, the financial statements:
• give a true and fair view of the state of the Group's and Parent Charitable Company's affairs as
at 31 March 2025 and of the Group's income and expenditure for the year then ended;
• have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice;
• have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of the
Charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC's Ethical Standard and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustee's use of the going concern basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the Charity's ability
to continue as a going concern for a period of at least twelve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described
in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information
included in the annual report, including the trustee's report, other than the financial statements and our
auditor's report thereon. The trustee is responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other information and, except to the
7

YOUTH ALIYAH - CHILD RESCUE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF YOUTH ALIYAH - CHILD RESCUE
extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion
thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with the
financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be
materially misstated. If we identify such material inconsistencies or apparent material misstatements,
we are required to determine whether this gives rise to a material misstatement in the financial
statements themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
• the information given in the trustees' report (incorporating the directors' report) for the
financial year for which the financial statements are prepared is consistent with the financial
statements: and
• the trustees' report (incorporating the directors' report) have been prepared in accordance with
applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the Charity and its environment obtained in the
course of the audit, we have not identified material misstatements in the Trustees' Annual Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 requires us to report to you if, in our opinion:
• adequate accounting records have not been kept or returns adequate for our audit have not been
received from branches not visited by us;
• the financial statements are not in agreement with the accounting records and returns;
certain disclosures of trustees' remuneration specified by law are not made; or
• we have not obtained all the information and explanations necessary for the purposes of our
audit.
Responsibilities of the trustees
As explained more fully in the Trustees' Responsibilities Statement, the trustees (who are also the
directors of the charitable company for the purposes of company law) are responsible for the preparation
of the financial statements and for being satisfied that they give a true and fair view, and for such internal
control as they determine is necessary to enable the preparation of financial statements that are free
from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the Charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease
operations, or have no realistic alternative but to do so.
8

YOUTH ALIYAH - CHILD RESCUE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF YOUTH ALIYAH - CHILD RESCUE
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an
audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it
exists. Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on the
basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below:
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud
and non-compliance with laws and regulations, our procedures included the following:
We enquired about management, which included obtaining and reviewing supporting
documentation, concerning the charity's policies and procedures relating to:
• identifying, evaluating, and complying with laws and regulations and whether they
were aware of any instances of non-compliance;
• Detecting and responding to the risks of fraud and whether they have knowledge of any
actual, suspected, or alleged fraud;
• The internal controls established to mitigate risks related to fraud or non-compliance
with laws and regulations.
• We obtained an understanding of the legal and regulatory framework that the charity operates
in, focusing on those laws and regulations that had a material effect on the financial statements
or that had a fundamental effect on the operations of the charity from our professional and
sector experience.
• We reviewed the financial statement disclosures and tested these to supporting documentation
to assess compliance with applicable laws and regulations.
• We performed analytical procedures to identify any unusual or unexpected relationships that
may indicate risks of material misstatement due to fraud.
• In addressing the risk of fraud through management override of controls, we tested the
appropriateness of journal entries and other adjustments, assessed whether the judgements
made in making accounting estimates are indicative of a potential bias and tested significant
transactions that are unusual or those outside the normal course of business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities,
including those leading to a material misstatement in the financial statements or non-compliance with
regulation. The risk is also greater regarding irregularities occurring due to fraud rather than error, as
fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at: [www.frc.org.uk/auditorsresponsibilities]. This description
forms part of our auditor's report.
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YOUTH ALIYAH - CHILD RESCUE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF YOUTH ALIYAH - CHILD RESCUE
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter
3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to
the charity's members those matters we are required to state to them in an auditor's report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to
anyone other than the charity and the charity's members as a body, for our audit work, for this report,
or for the opinions we have formed.
Anthony Epton
Anthony Epton (Senior Statutory Auditor)
for and on behalf of
Goldwins Limited
Statutory Auditor
Chartered Accountants
75 Maygrove Road
West Hampstead
London NIG 2EG
29 November 2025

Youth Aliyah - Child Rescue (Limited by Guarantee)
Consolidated Statement of financial activities
(incorporating an income and expenditure account)
For the year ended 31 March 2025
Note
Income from:
Donations and legacies
Other trading activities
Investments
Other income
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income / (expenditure)
before net gains / (losses) on
investments
Net (losses)/gains on investments
Net income / (expenditure) for
the year
Transfers between funds
Net income / (expenditure)
before other recognised gains
and losses
Gains / (losses) on revaluation of
fixed assets
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
4
5
Unrestricted
Restricted Endowments
Funds
Funds
Funds
€
€
205,303
491,202
307,838
33,215
5,688
-
52,831
7
546,356
282,291
126,293
408,584
137,772
-
137,772
(79,136)
58,636
(50,000)
8,636
1,500,554
1,509,190
496,890
651,026
651,026
(154,136)
-
(154,136)
154,136
-
-
All of the above results are derived from continuing activities.
There were no other recognised gains or losses other than those stated above.
The attached notes form part of these financial statements.
52,831
14,697
25,000
39,697
13,134
12,202
25,336
(75,000)
(49,664)
(49,664)
2.073.777
2,024,113
2025
Total
Funds
696,505
307,838
91,734
1,096,077
296,988
802,319
1,099,307
(3,230)
12,202
8,972
-
8,972
2024
Total
Funds
659,024
562,045
88,093
-
1,309,162
277,915
832,929
1,110,844
198,318
126,102
324,420
324,420
(50,000)
(41,028)
324,420
3,574,331
3,249,911
3,533,303
3,574,331

Youth Aliyah - Child Rescue (Limited by Guarantee)
Balance sheets
As at 31 March 2025
Fixed assets:
Tangible assets
Investment properties
Investments
Current assets:
Debtors
Cash at bank and in hand
Note
10
11
12
13
Liabilities:
Creditors: amounts falling due within one year
Net current assets
Total net assets
Funds
Restricted funds
Capital Endowments
Unrestricted funds:
General funds
Total funds
14
GROUP
2025
15,001
900,000
2,094,652
3,009,653
13,571
548,260
561,831
(38,181)
523,650
3,533,303
2024
16,452
950,000
2,044,413
3,010,865
18,908
592,713
611,621
(48,155)
563,466
3,574,331
18
2,024,113
1,509,190
3,533,303
2,073,777
1,500,554
3,574,331
CHARITY
2025
€
15,001
900,000
915,001
119,600
512,770
632,370
(38,181)
594,189
1,509,190
:
1,509,190
1,509,190
2024
16,452
950,000
-
966,452
99,937
557,320
657,257
(123,155)
534,102
1,500,554
:
1,500,554
1,500,554
The financial statements have been prepared in accordance with the special provisions for small companies under
Part15 of the Companies Act 2006.
Approved by the trustees on. 24/11/2025
..••.
and signed on their behalf by:
AL
M Robinson
Chairman
Company registration no. 03845916
The attached notes form part of the financial statements.
A Taylor
Treasurer
12

Youth Aliyah - Child Rescue (Limited by Guarantee)
Consolidated Statement of cash flows
For the year ended 31 March 2025
Note
19
2025
2025
(97,175)
2024
2024
Cash flows from operating activities:
Net cash provided by / (used in) operating activities
Cash flows from investing activities:
Interest/ rent/ dividends from investments
Sale/ (purchase) of fixed assets
Sale/ (purchase) of investments
93,623
91,734
(975)
(38,037)
88,093
(165)
(39,669)
Cash provided by / (used in) investing activities
52,722
48,259
Cash provided by / (used in) financing activities
-
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
20
(44,453)
592,713
548,260
-
141,882
450,831
592,713
13

Youth Aliyah - Child Rescue (Limited by Guarantee)
Notes to the financial statements
For the year ended 31 March 2025
1 Accounting policies
a) Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts ir
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102 - effective 1 January 2015) - (Charities SORP FRS 102) and the Companies Act 2006.
The charitable company meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the
relevant accounting policy or note.
Group financial statements
exemption afforded by Section 408 of the Companies Act 2006.
b) Going concern
The trustees consider that there are no material uncertainties about the charitable company's ability to
continue as a going concern. The trustees do not consider that there are any sources of estimation
uncertainty at the reporting date that have a significant risk of causing a material adjustment to the
carrying amounts of assets and fiabilities within the next reporting period
c) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions
attached to the income have been met, it is probable that the income will be received and that the
amount can be measured reliably.
Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised
when the charity has entitlement to the funds, any performance conditions attached to the grants have
been met, it is probable that the income will be received and the amount can be measured reliably and
is not deferred. Income received in advance for the provision of specified service is deferred until the
criteria for income recognition are met.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that
probate has been granted, the estate has been finalised and notification has been made by the
executor(s) to the charity that a distribution will be made, or 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 a treated as a contingent asset
and disclosed if material.
d) Donations of gifts, services and facilities
Donated professional services and donated facilities are recognised as income when the charity has
control over the item or received the service, any conditions associated with the donation have been
met, the receipt of economic benefit from the use by the charity of the item is probable and that
economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102),
volunteer time is not recognised so refer to the trustees' annual report for more information about their
On receipt, donated gifts, professional services and donated facilities are recognised on the basis of
the value of the gift to the charity which is the amount the charity would have been willing to pay to
obtain services or facilities of equivalent economic benefit on the open market; a corresponding
amount is then recognised in expenditure in the period of receipt.
14

Youth Aliyah - Child Rescue (Limited by Guarantee)
Notes to the financial statements
For the year ended 31 March 2025
1 Accounting policies (continued)
e) 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.
f)
Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their
discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor
has specified are to be solely used for particular areas of the charity's work or for specific projects
being undertaken by the charity.
g) Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third
party, it is probable that settlement will be required and the amount of the obligation can be measured
reliably. Expenditure is classified under the following activity headings:
• Costs of raising funds comprise of trading costs and the costs incurred by the charitable company
in inducing third parties to make voluntary contributions to it, as well as the cost of any activities
with a fundraising purpose.
• Expenditure on charitable activities includes the costs of delivering services undertaken to further
the purposes of the charity and their associated support costs.
• Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred
h) Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake
charitable activities. Support costs include back office costs, finance, personnel, payroll and
governance costs which support the charity and its and activities. These costs have been allocated
between cost of raising funds and expenditure on charitable activities. The bases on which support
costs have been allocated are set out in note 6.
i) Operating leases
Rental charges are charged on a straight line basis over the term of the lease.
j)
Tangible fixed assets
Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation is provided
at rates calculated to write down the cost of each asset to its estimated residual value over its expected
useful life. The depreciation rates in use are as follows:
Computer equipment
Software
Office equipment and furniture
25%
6%
15%
Straight line method
Straight line method
Reducing balance method
k) Investment properties
Investment properties are included in the balance sheet at fair value and are not depreciated. Any
change in fair value is recognised in the statement of financial activities. The valuation method used to
determine fair value will be stated in the notes to the accounts.
15

Youth Aliyah - Child Rescue (Limited by Guarantee)
Notes to the financial statements
For the year ended 31 March 2025
1 Accounting policies (continued)
Listed investments
Investments are a form of basic financial instrument and are initially recognised at their transaction
value and subsequently measured at their fair value as at the balance sheet date using the closing
quoted market price. Any change in fair value will be recognised in the statement of financial activities.
m) Debtors
Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the
amount prepaid.
n) Cash at bank and in hand
Cash at bank and cash 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.
o) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a
past event that will probably result in the transfer of funds to a third party and the amount due to settle
the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised
at their settlement amount.
p) Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently measured
at amortised cost using the effective interest method.
9) Pensions
The charity operates a defined contribution pension scheme. The cost of the contributions made by
the charity to the scheme are charges to profit and loss as incurred.

Youth Aliyah - Child Rescue (Limited by Guarantee)
Notes to the financial statements
For the year ended 31 March 2025
2 Detailed comparatives for the statement of financial activities (prior year)
2024
Unrestricted
Funds
325,469
562,045
29,428
916,942
262,252
85,985
348,237
2024
Restricted
Funds
333,555
3,185
336,740
721,944
721,944
Income from:
Donations and legacies
Other trading activities
Investments
Other income
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income / expenditure before
gains / (losses) on investments
Net gains / (losses) on investments
Net income / expenditure
Transfers between funds
Net income / (expenditure) before
other recognised gains and losses
Net movement in funds
Total funds brought forward
Total funds carried forward
2024
Endowment
Funds
€
:
55,480
55,480
15,663
25,000
40,663
2024
Total Funds
659,024
562,045
88,093
1,309,162
277,915
832,929
1,110,844
568,705
568,705
(385,204)
183,501
183,501
1,317,053
1,500,554
(385,204)
(385,204)
385,204
-
-
-
14,817
126,102
140,919
-
140,919
140,919
1,932,858
2,073,777
198,318
126,102
324,420
324,420
324,420
3,249,911
3,574,331

Youth Aliyah - Child Rescue (Limited by Guarantee)
Notes to the financial statements
For the year ended 31 March 2025
3 Income from donations and legacies
Unrestricted
Donations
Legacies
163,014
42,289
205,303
Restricted
491.202
-
491,202
Endowment
:
4 Income from other trading activities
Unrestricted Restricted
Functions
Other events
253,907
53,931
307,838
Endowment
5 Income from investments
Bank interest
Rent
Investment income
Unrestricted
333215
-
33,215
Restricted
5,688
:
5,688
Endowment
137
-
52,694
52,831
18
2025
Total
654,216
42,289
696,505
2025
Total
253,907
53,931
307,838
2025
Total
5,825
33,215
52,694
91,734
2024
Total
616,370
42,654
659,024
2024
Total
520,179
41,866
562,045
2024
Total
3,793
29,428
54,872
88,093

Youth Aliyah - Child Rescue (Limited by Guarantee)
Notes to the financial statements
For the year ended 31 March 2025
6 Analysis of expenditure
Grants payable
Fundraising, event and promotion
Staff costs
Recruitment & training
Rent and rates
Insurance
Light and Heat
Investment property repairs and
maintenance
Office costs
IT Costs
Telephone
Printing, postage and stationery
Travel expenses
Legal and professional
Endowment portfolio management
Audit fee
Accountancy services
Subscription:
Bank charges
Depreciation
Basis of Charitable
allocation
activities
Direct
Direct
673,393
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
65,204
14,352
7,087
-
-
-
105
12,884
14.607
2,089
296,988
Support costs
108,987
4,366
...
2,825
1,748
108,987
(108,987)
Governance costs
19,939
Support Governance
costs
costs
2025 Total 2024 Total
€
€
673,393
721,944
140,055
116,620
186,636
172,949
12,600
11,040
14,352
13,776
7,087
5,398
458
396
583
105
438
12,884
15,882
1,176
1.545
4,309
1,499
4,366
6,267
14,607
15,203
6,600
6,600
13,339
11,163
2,089
1,841
2,825
5,495
2,426
2,204
19,939 1,099,307 1,110,844
(19,939)
6,600
13,339
Total expenditure 2025
802,319
296,988
1,099,307
- 1,110,844
Total expenditure 2024
832,929
277,915
Of the total expenditure, £408,584 was unrestricted (2024: E348,237), £651,028 was restricted (2024: E721,941) and E33,697
was endowments (2024: £40,663).
Grants payable include grants to institutions in Israel for educational purposes.
Analysis of expenditure (prior year)
Grants payable
Fundraising, event and promotion
Staff costs
Recruitment & training
Rent and rates
Insurance
Light and Heat
Investment property repairs and
maintenance
Office costs
IT Costs
Telephone
Printing, postage and stationery
Travel expenses
Legal and professional
Endowment portfolio management
Audit fee
Accountancy services
Subscriptions
Bank charges
Depreciation
Support costs
Governance costs
Total expenditure 2024
Cost of
Basis of Charitable
raising
allocation
activities
funds
Direct
721,944
Direct
Direct
:
116,620
126,006
Direct
11,040
Direct
Direct
2,592
Direct
396
Direct
583
Direct
Direct
Direct
Direct
:
1,457
Direct
Direct
1,499
Direct
-
15,203
Direct
Direct
Direct
1,841
Direct
Direct
678
721,944
93,222
277,915
17,763
832,929
277,915
Support Governance
costs
costs
2024 Total
46,943
13,776
2,806
-
-
438
15,882
721.944
116,620
172,949
13.016
5,398
396
583
:
438
15,882
1,546
1,499
6,267
6,267
15,203
6,600
11,163
:
6,600
11,163
1,841
5,495
1,526
93,222
(93,222)
5,495
2,204
17,763
1,110,844
(17,763)
1,110,844
19

Youth Aliyah - Child Rescue (Limited by Guarantee)
Notes to the financial statements
For the year ended 31 March 2025
7 Net income / (expenditure) for the year
This is stated after charging / (crediting):
Operating lease rentals:
Property
Depreciation
Auditor's remuneration (excluding VAT):
Audit fees
Foreign exchange (gains) / losses
8 Analysis of staff costs, trustee remuneration and expenses, and the cost
of key management personnel
Staff costs were as follows:
Salaries and wages
Social security costs
Employer's contribution to defined contribution pension schemes
2025
14,352
2,426
5,500
-
2024
13,776
2,204
5,500
2025
2024
169,676
13,959
3,001
186,636
158,827
12,449
1,673
172,949
The following number of employees received employee benefits (excluding employer pension) during the
year between:
£80,000 - £89,999
2025
No.
1
2024
No.
1
The total employee benefits including pension contributions of the key management personnel were £94,475
(2024: £94,474).
The charity trustees were not paid or received any other benefits from employment with the charity or its
subsidiaries in the year (2024: ENil) neither were they reimbursed expenses during the year (2024: ENil).
Staff numbers
The average number of employees (head count based on number of staff employed) during the year was as
follows:
Raising funds
Support
2025
No.
3
1
4
2024
No.
3
1
4
9
Taxation
The charitable company is exempt from corporation tax as all its income is charitable and is applied for
charitable purposes.
20

Youth Aliyah - Child Rescue (Limited by Guarantee)
Notes to the financial statements
For the year ended 31 March 2025
10 Tangible fixed assets - Group and Charity
Cost
At the start of the year
Additions in year
Disposals in year
At the end of the year
Depreciation
At the start of the year
Charge for the year
Eliminated on disposal
At the end of the year
Net book value
At the end of the year
At the start of the year
All of the above assets are used for charitable purposes.
11 Investment properties - Group and Charity
Fair value at the start of the year
Additions
Disposals
Revaluation during the year
Fair value at the end of the year
12 Investments - Group
Investments at fair value:
Market value at the start of the year
Additions at cost
Disposals at carrying value
Realised & unrealised gain/(loss)
Market value at the end of the year
Software
34,144
:
34,144
18,538
2,049
20,587
13,557
15,606
Office
Equipment
Computer
Equipment
4,259
:
4,259
3,450
121
3,571
688
809
21,554
975
22,529
21,517
256
21,773
756
37
Total
59,957
975
-
60,932
43,505
2,426
45,931
15,001
16,452
2025
€
950,000
(50,000)
900,000
2024
950,000
:
950,000
Investments may by analysed as follows :-
Investment funds and bonds
Equities
Cash
2025
2,044,413
52,694
(14,657)
12,202
2,094,652
2025
895,683
1,088,263
110,706
2,094,652
2024
1,878,642
54,872
(15,203)
126,102
2,044,413
2024
676,961
1,350,235
17,217
2,044,413
21

Youth Aliyah - Child Rescue (Limited by Guarantee)
Notes to the financial statements
For the year ended 31 March 2025
13 Debtors - Group
Other debtors
Prepayments and accrued income
2025
€
6,230
7,341
13,571
Debtors - Charity
Other debtors
Prepayments and accrued income
Amounts due from subsidiary undertaking
2025
6,230
7,341
106,029
119,600
14 Creditors: amounts falling due within one year -
Group
Trade creditors
Accruals
Other creditors
Grant payable
2025
30,132
449
38,181
Creditors: amounts falling due within one year-
Charity
Trade creditors
Accruals
Taxation and social security
Other creditors
Amounts due to subsidiary undertaking
2025
31,132
6,600
38,181
15 Pension scheme
The assets of the pension scheme are held separately from those of the charity, in independently
administered funds.
22
2024
5,890
13,018
18,908
2024
5,890
13,018
81,029
99,937
2024
16,555
6,600
25,000
48,155
2024
16,555
6,600
25,000
75,000
123,155

Youth Aliyah - Child Rescue (Limited by Guarantee)
Notes to the financial statements
For the year ended 31 March 2025
16 Subsidiary Undertakings
Detailed below is a list of the charity's subsidiary undertakings, both of which are registered in England and
operate within the United Kingdom. Both of the subsidiary undertakings listed below hold endowment funds
the income from which is distributed to the Villages in Israel. Their activities are managed by Youth Aliyah -
Child Rescue at its principal place of business.
Name of Subsidiary Undertaking
Children and Youth Aliyah Committee for Great Britain and Eire
Basis of Consolidation
Common management control
Youth Aliyah - Child Rescue Scholarship and Maintenance Fund Common management control
Movement in Permanent Endowment Funds
1 April
2024
1,366,145
Investment
Income (Losses)/Gains
25,782
45,418
Children and Youth
Aliyah Committee for
Great Britain and Eire
Youth Aliyah - Child
Rescue Scholarship
and Maintenance Fund
Expenditure
(9,254)
Group
Transfers
(75,000)
31 March
2025
1,353,091
707,632
27,049
(33,216)
(30,443)
-
671,022
2,073,777
52,831
12,202
(39,697)
(75,000)
2,024,113
The Children and Youth Aliyah Committee for Great Britain and Eire permanent endowment fund provides for
the trustees to invest the capital in perpetuity and is managed on a total return basis. The trustees, at their
discretion, may allocate any part of the unapplied total return to cultural enrichment programmes for the
Youth Aliyah Villages in Israel.
The Youth Aliyah - Child Rescue Scholarship and Maintenance permanent endowment fund is provided to
enable the investment income arising thereon to be applied in the provision of scholarships to students in the
Youth Aliyah Villages in Israel.
23

Youth Aliyah - Child Rescue (Limited by Guarantee)
Notes to the financial statements
For the year ended 31 March 2025
17 Analysis of net assets between funds
Tangible fixed assets
Investment properties
Investments
Net current assets/(liabilities)
Net assets at the end of the year
18 Movements in funds
General
unrestricted
15,001
900,000
594,189
1,509,190
Restricted Endowments Total funds
€
15,001
900,000
2.094,652
(70,539)
2,024,113
2,094,652
523,650
3,533,303
Restricted funds:
Yemin Orde
Talpiot
Aly
All
Nvh
Tom
The Village Way
Total restricted funds
Capital Endowments
General funds
Total unrestricted funds
Total funds
Incoming
At the start resources &
of the year
gains
:
:
2,073,777
1,500,554
3,574,331
250,285
10,000
7,500
219,105
10,000
:
496,890
52,831
546,356
599,187
3,574,331
1,096,077
Outgoing
resources & Transfers in
At the end
losses
(Out)
of the year
(396,026)
(50,000)
(50,000)
(68,000)
(45,000)
(36,000)
(651,026)
(27,495)
(458,584)
(486,079)
(1,137,105)
145,741
40,000
13,500
(219,105)
58,000
45,000
36,000
154,136
(75,000)
(79,136)
....
2,024,113
1,509,190
(154,136)
3,533,303
3,533,303
Purposes of restricted funds
Each restricted fund represents a separate village or project for which funds have been restricted for the
purposes of providing educational and support & maintenance grants.
24

Youth Aliyah - Child Rescue (Limited by Guarantee)
Notes to the financial statements
For the year ended 31 March 2025
19 Reconciliation of net income/ (expenditure) to net cash flow from
operating activities
Net income / (expenditure) for the reporting period
(as per the statement of financial activities)
Depreciation
Interest, rent and dividends from investments
Gains/ (losses) on investments
(Increase)/ decrease in debtors
Increase/ (decrease) in creditors
Net cash provided by / (used in) operating activities
20 Analysis of cash and cash equivalents
2025
8,972
2,426
(91,734)
(12,202)
5,337
(9,974)
(97,175)
2024
324,420
2,204
(88,093)
(126,102)
(17,708)
(1,098)
93,623
At 1
April
At 31
2024
Cash flows March 2025
f
€
592,713
(44,453)
548,260
592,713
(44,453)
548,260
Cash at bank and in hand
Total cash and cash equivalents
21 Operating lease commitments
Total future minimum lease payments under non-cancellable operating leases are as follows:
2025
14,352
Less than 1 year
1 - 5 years
Over 5 years
14,352
2024
13.778
:
13,776
22 Contingent assets or liabilities
The charity is a company limited by guarantee and has no share capital. Each member is liable to contribute
a sum not exceeding £10 in the event of the charity being wound up.
23 Related party transactions
None of the trustees have been paid any remuneration or received any other benefit from the charity or a
related entity. During the year, the charity received the donations from the trustees of £38,930.
There are no other donations from related parties which are outside the normal course of business and no
restricted donations from related parties.
25

Youth Aliyah - Child Rescue (Limited by Guarantee)
Notes to the financial statements
For the year ended 31 March 2025
24 Subsidiary Undertakings (prior year)
ame of Subsidiary Undertakin
hildren and Youth Aliyah Committee for Great Britain and Ei
Youth Aliyah - Child Rescue Scholarship and Maintenance Fund
25 Movement in Permanent Endowment Funds (prior year)
Basis of Consolidation
Common management control
Common management control
1 April
2023
€
Income
Investment
Gains /
(LOSseS)E
Expenditure
Group
Transfers 31 March 2024
Children and Youth Aliyah Committee
for Great Britain and Eire
Youth Aliyah - Child Rescue
Scholarship and Maintenance Fund
1,201,334
23.481
151,006
(9,676)
-
731,524
31.765
(24,670)
(30,987)
1,932,858
55,246
126,336
(40.663)
1,366,145
707.632
2,073.777
The Children and Youth Aliyah Committee for Great Britain and Eire permanent endowment fund provides for the trustees to
nvest the capital in perpetuity and is managed on a total return basis. The trustees, at their discretion, may allocate any part o
he unapplied total return to cultural enrichment programmes for the Youth Aliyah Villages in Israe
he Youth Alıyah- Chiki Rescue Scholarship and Maintenance permanent endowment fund is provided to enable the investme
come arising thereon to be applied in the provision of scholarships to students in the Youth Aliyah Villages in Isra
26 Analysis of net assets between funds (prior year)
Tangible fixed assets
Investment properties
Investments
Net current assets
Net assets at the endof the year
General
unrestricted
16,452
950,000
534,102
1,500,554
Rostricted Endowments
:
-
2,044,413
29,364
2,073,777
Total funds
16,452
950,000
2,044,413
563.466
3.574,331
Incoming
Outgoing
At the start resources &
resources & Transfers In At the end of
27 Movements in funds (prior year)
of the yoar
gains
the year
Restricted funds:
Yemin Orde
Aloney Yitzchak
Talpiot
All
Nvh
....
177,524
(459,488)
281,964
(25,090)
25,090
11,235
(49,110)
37,875
117,981
(117,981)
10,000
(44,200)
34,200
Tom
(39,110)
39,110
The Village Way
20,000
(104,946)
84,946
Total restricted funds
336,740
(721,944)
385,204
...
Capital Endowments
1,932,858
55,480
85,439
2,073,777
General funds
1,317,053
916,942
(348,237)
(385,204)
1,500,554
Total unrestricted funds
3.249.911
972,422
(262,798)
(385,204)
3,574,331
Total funds
3,249,911
1,309,162
(984,742)
3,574,331
Purposes of restricted funds
Each restricted fund represents a separate village or project for which funds have been restricted for the purposes of providing
educational and support & maintenance grants
26