Registered number.. 04094203
Charity number.. 1084272
UK FRIENDS OF THE ASSOCIATION
FOR THE WELLBEING
OF ISRAEL'S SOLDIERS
(A Company Limited by Guarantee)
TRUSTEES, REPORT AND CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
CONTENTS
Page
Refgrence and Administrative Details of the Company, its Tru$teg$ and Advi$grs
Trustees. Report
Independent Auditors. Report on the Financial Statements
7-10
Consolidated Statement of Financial Activities
Consolidated Income and Expenditure Account
Consolidated Balance Sheet
12
13
Company Balance Sheet
14
Con501idated Statement of Cash Flows
15
Notes to the Financial Statement$
16-28

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2022
Trustees
Z. C. Remez
P. A. Sussmann
J. E. Swidler
R. J. Kemp
Company registered number
04094203
Charity registgrgd number
1084272
Registered office
1 st Floor Sackville House, 143-149 Fenchurch Street, London, EC3M 6BL
Principal operating office
Unil 7, 56b Crewys Road, London, NW2 2AD
Company secretsry
Z. C. Remez
Honorary president
E. Hellerslein
Independent auditors
Wilder Coe Ltd, Chartered Accountants & Statutory Auditors, 1st Floor Sackville House, 143-149 Fenchurch
Street, London, EC3M 6BL
Page 1

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2022
The Trustees Iwho are also directors of the charity for the purpose of the Companies Acll present their Annual
Report together with the audited financial statements of UK Friends Of The Asg)cialion For The Wellbeing Of
Israel's Soldiers Ilhe company and the group) for the year 1 April 2021 10 31 March 2022. The Annual Report
serves the purposes of both a Trustees, report and a directors, report under company law The Trustees confirm
that the Annual Report and financial statements of the charitable company comply with the current slalutory
requirements. the requirements of the charitable company's governing document and the provisions of the
statement of Recommended Practice ISORPI applicable lo Charities preparing their accounts in accordan￿ with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 leffeclive 1 January
20191
Since the group and the Company qualify as small under section 383 of the Companies Act 2006, the Group
Strategic Report required of medium and large companies under the Companies Act 2006 Istralegic Report and
Directors, Report) Regulations 2013 has been omilled.
Objectives and activities
. POLICIES AND OBJECTIVES
The principal objedives of the charity as set out in the governing documents are..
The relief of need and suffering of serving and discharged Israeli soldiers and their families.,
2. The advancement of education of serving and discharged Israeli soldiers,. and
3. To provide or assist in the provision of facilities for recreation or other leisure lime occupations in the interest
of social welfare.
There have been no changes in the objectives since the last Annual Report.
b. STRATEGIES FOR ACHIEVING OBJECTIVES
The strategies employed lo achieve the Charity's aims and objectives include undertaking fundraising activities
and events lo raise money to be able to donate lo Israel through the connected charity The Association for the
Wellbeing of Israel's Soldiers in Israel and other approved organisations so that the funds Can be spent to meet
the above objectives.
c. PUBLIC BENEFIT
The Trustees confirm that they have, in the adminislralion of the charity, paid due regard lo the public benefit
guidan￿ published by the Charity Commission under section 4 of the Charities Act 2011.
Page 2

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2022
Achievements and performance
. REVIEW OF ACTIVITIES
In pursuit of the objeelives listed above, the charity and its subsidiary undertook the following aelivities during the
period".
The charity held virtual fundraising events as well as an in person event l¢)wards the end of the year which
contributed to the donations received by the group.
The charity received donations including gift aid in the year lotaling £262,242 IAS resl8ted 2021." £364,217).
Donations are made at the full discretion of the Iruslees of UK Friends of the Association of Israel's Soldiers I'UK
Friends of AWIS"), and are given only to support projects that the Trustees deem to be consistent with the
objectives of UK Friends of AWIS. The Trustees re9ularly Iiavel lo Israel to ensure that the funds sent from the
UK are applied consislenlly with the charity's objectives. The eharity does not undertake projects directly
themselves bul provides funding for projects being undertaken by other organisations that have been pre-
approved by the Trustees.
The total level of donations made to other eharilies lolalled £121,82212021." £155,544).
Example of projects that were funded and the level of funding provided during the cuirent year are."
Embrace project - £34.060 to provide funding for the Israel Defense Force lo help with the well-being of
soldiers as specified by their Commanders inclLJding lone soldiers, injured soldiers, including the observance
of religious and nats'onal holidays.
Scholarships - £21,620 (£11,260 relating to IMPACT scholarships, £10,000 relating lo Uniform to University
Project) which provides funding for underprivileged former Israeli soldiers lo obtain higher education by
overing the full cost of ILJilion at an accredited institution as well as related expenses such as textbooks.
AWIS-Israel for various welfare projects - £53,665
Refurbishing leisure faulities for recreational purposes- £12,477
Financial review
. RESERVES POLICY
The charity had total funds of £440,706 as at 31 March 2022 IAS restated 202t.. £474,854). The charity's
subsidiary undertaking, UK AWIS Trading Limited had equity shareholders, funds of £2 as at 31 March 2022
12021. £21
Donations received by the charity are applied for the purposes of the charity as soon as it is practicable. The
charity retains sufficient reserve funds lo meet expenses. No reserves are designated.
b. PRINCIPAL FUNDING
The charity is funded through donations received throughout the year. Expenditure during the year is mainly in
relation to the fundraising events and initiatives which are organised in order to raise money lo meet the
objectives of the charity.
Page 3

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2022
Structure, govemance and management
. CONSTITUTION
The company is registered as a eharilable company limited by guarantee and was set up by a Memorandum of
Association on 12 October 2000.
The company's charity number is 1084272 and ils registered company number is 04094203. The company is
registered al the following address".
1 st Floor Sackville House
143-149 Fenchurch Street
London
EC3M 6BL
b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES
The management of the Group and the Company is the resF)onsibilily of the Trustees who are elected and co-
opted under the terms of the Artides of Association.
Trustees are appointed at the diserelion of the acting Ituslees at the Annual General Meeting.
There is no sel policy in plaee for the induction and training of new trustees and this is arianged as required.
c. ORGANISATIONAL STRUCTURE AND DECISION MAKING
The charity holds 8 100Vo shaieholding in UK AWIS Trading Limited, whole principal aelivity is lo support
fundraising for the charity through ils trading activities. The￿ are no other members of the group.
The board of Trustees, of a minimum of three members, administers the charity.
The Trustees who serviced during the year were as follows..
Z. C. Remez
P. A. Sussmann
J. E. Swidler
R. J. Kemp
The honorary president is E. Hellerstein.
The company s bankers until August 2021 were Bank Leumi IUKI plc, 20 Stratford Place, London, W1 C 1 BG.
The company's new bankers are National Weslminsler Bank plc, Chatham Rcsc, Wesletn Avenue, Waterside
Court, Chatham Maritime, Chalham, Kent, ME4, 4RT.
The company's auditors are Wilder Coe Ltd, Chartered Accounlanls & Statutory Auditors, 1 st Floor Sackville
House, 143-149 Fenchurch Street, London, EC3M 6BL.
d. PAY POLICY FOR SENIOR STAFF
All directors, who are also trustees of the charity, give their time fr￿lY and no director received remuneration in
the period1202t.. £Nil).
Page 4

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2022
Structure, govemance and management {continued}
e. RELATED PARTY RELATIONSHIPS
The charity has a very close relationship with The Association for the Wellbeing of Israel's Soldiers in Israel, a
charity registered and operating in Israel.
A summary of transactions with this party is set out in note 16 to the financial statements.
f. RISK MANAGEMENT
The Trustees have assessed the major risks lo which the Group and the Company are exposed, in particular
those related lo the operations and finances of the Group and the Company, and are satisfied that systems and
procedures are in place lo mitigate exposure lo the major iisks.
Plans for future periods
. FUTURE DEVELOPMENTS
The charity's plans for the future are consistent with the objectives identified within this reFX)rt. The charity will
continue to support and fund projects and activities in line with the objectives as the Trustees see fit.
TRUSTEES, RESPONSIBILITIES STATEMENT
The Trustees (who are also the directois of the Company for the purposes of company lawl are responsible for
preparing the Ttuslees, Report and the financial slalemenls in ac(x)Idance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practi￿1.
Company law requires the Trustees lo prepare financial statements for each financial . Under company law. the
Trustees must not approve the finanoal statements unless they are satisfied that they give a true and fair view of
the slate of affairs of the Group and the Company and of their incoming resources and application of resources,
including their income and expenditure, for that period. In preparing these financial statements, the Trustees are
required lo..
seled suitable accounting policies and then apply them consislenlly.,
observe the methods and principles of the Charities SORP..
make judgments and accounting estimates that are reasonable and prudent.. and
prepare the financial statements on the going concern basis unless it is inappropriate lo presume that the
charitable Group will continue in operation.
The Trustees are responsible for keeping adequate aceounling records that are sufficient to show and explain
the Group and the Company's transactions and disclose with reasonable accuracy al any lime the financial
position of the Group and the Company and enable them lo ensure that the financial stslemenls comply wlh the
Companies Act 2006. They are also responsible for safeguarding the assets of the Group and the Company and
hen￿ for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 5

UK FRIENDS OF THE ￿0ClArK￿ FOR THE WELLBEING OF ISRAELE SOLDIERS
(A CThwy Limlted by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 IAARCH 2022
DISCLOSURE OF INFORMATION TO AUDrroRS
Each of Ihe per￿$ who 8re Tn￿ at the thi8 Trnstaes. R8POrt L8 approved has conlSm8d that..
so faf as th8t Trustee is awars, there aLwJil ￿￿)n￿tiOn of which the charitable group's
auditors are unaware.
that Trustee has taken al Ihè 5tw that OLWt to have b88n taken aj a TnBtse In order to ￿ aware of
any ielevanl Inf(Thakn ￿ to ewlish t￿ tho chathabkn group's a￿￿ltOrS ar6 aware of that
infomatlon.
AUDITORS
The audltors. Wilder Coe Ltd. h8ve kndicaknj thetr **llngne$8 to ¢xJntlnu8 In office. The deshjnated Tru$lee8 wlil
proposo a motion reappintith3 th• authtorn 8t a meeUThJ of Ihe Tnth•&
30 January 2023
Thts rgwt wa8 approv•J by th• TnMto88. (￿......................................................... arKI 8¥Jned on Ih8lr b8h¥lf by..
P. A Su8wFwin
tTru$teg

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF UK FRIENDS OF THE ASSOCIATION FOR
THE WELLBEING OF ISRAEL'S SOLDIERS
Opinion
We have audited the financial slalements of UK Friends of the Association for the Wellbeing of Israel's Soldiers
Ilhe 'parent charitable company'l and ils subsidiaries Ilhe 'group'} for the year ended 31 March 2022 which
comprise the Consolidated Stslemenl of Financial Aclivilies, the Consolidated Income and Expenditure Account,
the Consolidated Balan￿ Sheet, the Company Balance Sheet, the Consolidated Slalemenl of Cash Flows and
the related notes, 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).
In our opinion the financial slalements..
give a true and fair view of the slate of the Group's and of the parent charitable company's affairs as al 31
March 2022 and of the Group's incoming resources and application of reSoUr￿s, including ils income and
expenditure for the year then ended,
have been properly prepared in accordan￿ with United Kingdom Generally Accepted Accounting
Practice", and
have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities
Act2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable
law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit
of the financial statements section of our report. We are independent of the Group in accordance with the ethical
requirements that are relevant to our aLJdil of the financial statements in the United Kingdom, including the
Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical resFX)nsibililies 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 Trustees, use of the going concem basis of
accounting in the preparation of the finanual statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating lo events or
conditions that, individually or collectively, may cast significant doLJbt on the Group's or the parent charitable
company's ability to continue as a going concern for a period of al least twelve months from when the financial
statements are authorised for issue.
Our responsibilities and the responsibilities of the TrLJslees with respect to going concern are described in the
relevant sections of this report.
Page 7

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF UK FRIENDS OF THE ASSOCIATION FOR
THE WELLBEING OF ISRAEL'S SOLDIERS ICONTINUED)
Other information
The other information comprises the information included in the Annual Report other than the financial
slalements and our Auditors, Report Ihereon. The Trustees are responsible for the other information contained
within the Annual Report. Our opinion on the financial slalemenls does not cover the other information and,
ex￿p1 lo the extent otherwise explicitly slated in our report, we do not express any form of assurance conclusion
Ihereon.
Our responsibility is lo read the other information and. in doing so, consider whether the other information
materially inconsislenl with the financial slalements or our knowledge obtained in the course of the audit, or
otherwise appears lo be materially misstated. If we identify such material inconsistencies or apparent material
misslatemenls, we are required to determine whether this gives rise lo a material misstatement in the financial
statements themselves. If, based on the worf( we have performed. we conclude that there is a material
misslatemenl of this other information, we are required lo 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 undertsken in the course of the audit..
the information given In the Trustees, Report for the financial year for which the financial statements are
prepared is consistent with the financial stalemenls., and
the Trustees, Report has been prepared in accordance with applicable legal requirements.
Matters on which wg aro required to report by oxception
In the light of our knowledge and understanding of the charitable company and ils environment obtained in the
course of the audit, we have not identified material misstatements in the Trustees, Report.
We have nothing lo report in respect of the following matters in relation lo which Companies Act 2006 requires
us lo report to you if, in our opinion..
the parent charitable eompany has not kept adequate and sufficient accounting records, or returns
adequate for our audit have not been received from branches not visited by us, or
the parent charitable company financial statements are not in agreement with the accounting records and
returns., or
certain disclosures of Trustees, remuneration specified by law are not made,. or
we have not received all the information and explanations we require for our audit., or
the Trustees were not enlilled to prepare the financial statements in accordanTr with the small companies
Tegime and lake advantage of the small companies, exemptions in preparing the Trustees, Report and
from the requirement to prepare a Strategic Report.
Page 8

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF UK FRIENDS OF THE ASSOCIATION FOR
THE WELLBEING OF ISRAEL'S SOLDIERS ICONTINUED)
Responsibilities of 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 lawl are responsible for the preparation of the financial
slalements and for being satisfied that they give a true and fair view, and for such internal control as the
Trustees determine is necessary lo enable the preparation of financial statements that are free from material
misslatemenl, whether due lo fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the Group's and the parent
charitable company's abilily to continue as a going concern, disclosing. as applicable, mallers related lo going
concern and using the going concern basis of accounting unless the Trustees either intend lo liquidate the Group
or the parent charitable company or to Cease operations, or have no realistic allernalive bul lo do so.
Auditors, responsibilities for the audit of the financial statements
Our objectives are tr> obtain reasonable assurance about whether the financial statements as a whole are free
from material misslalemenl, whether due lo fraud or error, and lo issue an Auditors, Report that includes our
opinion Reasonable assurance is a high level of assuran￿, bul is not a guarantee that an audit Conducted in
accordance with ISAS IUKI will always delecl a material misstalemenl when il exists. Misslalemenls can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected lo influence the economic decisions of users tsken on the basis of these financial slalemenls.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design prwedures
in line with our responsibilities, outlined above, to detect material misslalements in respect of irregularities,
including fraud. The exlenl to which our procedures are capable of delecling irregularities, including fraud is
detailed below..
Discussions with and enquiries of management and those charged with governance were held with a view lo
identifying those laws and regulations that could be expected lo have a material impact on the financial
statements. During the engagement team briefing, the outcomes of these discussions and enquiries were
shared with the team, as well as consideration as lo where and how fraud may occur in the enlily.
The following laws and regulations were identified as being of Significan￿ lo the entity..
Those laws and regulations considered lo have a direct effect on the financial slalemenls include UK
financial reporting standards, Company Law and Charity Law.
Those laws and regulations for which non-compliance may be fundamental to the operating aspects of the
business and therefore may have a material effect on the financial statements.
Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and
non-compliance with laws and regulations} comprised of". enquiries of management and those charged with
governance as lo whether the entity complies with such laws and regulations", enquiries with the same
concerning any actual or potential litigation or claims", inspection of relevant legal correspondence. review of
board minutes, and the perfOMan￿ of analytical review to identify unexpected movements in account balan￿S
which may be indicative of fraud.
No instances of material non-complian￿ were idenb'fied. However, the likelihood of detecting irregularities,
including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity's
controls, and the nature, timing and exlenl of the audit procedures performed. Irregularities that result from fraud
might be inherently more difficult to detect than irregularities that result from error. As explained above, there is
an unavoidable risk that material misslatemenls may not be detected, even though the audit has been planned
and performed in accordance with ISAS IUKI.
Page 9

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guaranteel
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF UK FRIENDS OF THE ASSOCIATION FOR
THE WELLBEING OF ISRAEL'S SOLDIERS ICONTINUED)
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. and lo the charitable company's Iruslees, as a body, Part 4 of the Charities
(Accounts and Reports) R￿UlationS 2008 Our audit work has been undertaken so that we might slate lo the
charitable company's members those mallers we are required lo state lo them in an Auditors, Report and for no
other purpose. To the fullest exlenl permilled by law, we do not accept or assume responsibility to anyone other
than the charitsble company and ils members, as a body, for our audit work, for this report, or for the opinions
we have formed.
Charlotte Willmore BFP ACA {Senior Statutory Auditor)
for and on behalf of
liJknfyLEd
Wilder Coe Ltd
Chartered Accountants & Slalutory Auditors
1 st Floor Sackville House
143-149 Fenchurch Street
London
EC3M 6BL
30 January 2023
Page 10

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2022
As restated
Total
funds
2021
Unrestricted
funds
2022
Total
funds
2022
Note
INCOME FROM:
Donations, legacies and grants
262.242
262.242
364,217
TOTAL INCOME
262,242
262,242
364.217
EXPENDITURE ON..
Raising funds
Charitable activities
157,638
138,752
157,638
138,752
178,404
172,122
TOTAL EXPENDITURE
296,390
296,390
350.526
NET MOVEMENT IN FUNDS
134.1481
134.1481
13.691
RECONCILIATION OF FUNDS:
Total fLJnds brought forward
13
474.854
474.854
461,163
TOTAL FUNDS CARRIED FORWARD
440,706
440,706
474.854
The notes on pages 16 10 28 form parl of these financial statements.
Page11

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
SUMMARY INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2022
As restated
Total funds
2021
Total funds
2022
Note
GROSS INCOME IN THE REPORTING PERIOD
13
262,242
1296.3901
364.217
(350,526)
Less. Total expenditure
NET INCOME FOR THE FINANCIAL YEAR
134,1481
13.691
The notes on pages 16 10 28 form parl of these financial statements.
Page 12

UK FRIENDS OF THE ￿￿ocIATIoN FOR THE WELLBEING OF ISRAEL'S SOLDIERS
(A Company Limited by Guarantee)
REGISTERED NUMBER: 04094203
CONSOUDATED BALANCE SHEEr
AS AT 31 MARCH 2022
As reststed
2021
2022
Not•
FIXED ASSETS
Tangiblo assets
CURRENT ASSETS
Debtors
Cash at bank and In hand
22,324
23,6fj1
468.018
4873
491,6T9
Credlltts.. arrwjunts falllrKJ duo ¥Athln on
yoar
12
(46,$001
(16,825)
NET CURRENT A3SErs
440.706
474.854
NEf ASSETS
440.706
474,854
CHARifY FUNDS
Unr*strict8d funds
440.706
474.854
TOTAL FUNDS
440.706
474,854
The TnJ8ts08 Ihwr reSpOn￿b￿lI1@S for corn￿￿ng ￿ the rnquiromwts of th• Act respect to
a¢countsng records and preparallon ol fina￿￿81 slatemants.
The ￿nancIal ststements have been preparsd in a(xonlanc* tr* wo¥1$K￿S 9ppIKXb￿ to gntlugs $ubject to
the small companles reglmg.
30 January 2023
The financial stBlements wère apwoved and author*￿ for18wo bythe Tru*es on ..........................................,
and signed on their bghaif by.
P. A Sussm•nn
ITrustBg1
Tho notos on pag8s 16 to 28 fomi part of these finaThial slatemenls.
Page 13

UK FRIENDS OF THE ASSOCIAT1014 FOR THE WELLBEING OF ISRAEL'S SOLDIERS
(A Company Umited ty Guarantse)
REGISTERED NUMBER.. 04094203
COMPANY BALANCE SHEEr
AS AT 31 MARCH 2022
As r&s18t8d
2021
FIXED ASSETS
Tangl￿e assets
Investments
10
CURRENT A8SErs
Debt￿6
Cash at bank and In h8nd
1&461
467.998
487266
484,459
Cr•dltors.' arrthjnts faUlrwJ due ￿thIn on8
ye8r
12
{46.562)
19.607)
NET CURRENT ASSET8
440.704
474,852
NET ASSETS
440.706
474,854
CHARrrY FUND8
Unrè$lricled lunds
440,706
474,854
TOTAL FUNDS
440.706
474,854
The Companys n•t movwnent in fLwKls lor the ywrw88 q34.148) (2021 . £13,691).
The Trustees 8cknovAedge ihÈir wp0nsibilrt￿S for compfying with fv requlrements of the Act wlth respect lo
accountiro recoyrls and preparation of financlat ststements.
Tho financLql Staiemerts have prepared trt vAth th& promslons applicab￿ to •nlfjes 3ubl?ct to
the small companth reglmg.
The flnanclal Statèments apwovod ond aulhlvknl lor Isw8 by ￿ Trustees on............................................
and signed w thair bohaff ty.
30 January 2023
P. A Sussmann
ITnJsteel
The notes on pag88 16 to 28 form port ofthese finan¢W stalmnts.
Pag8 14

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2022
As restated
2021
2022
Note
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash Ljsed in operating activities
13,0761
13.354
CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR
13,0761
468,018
13,354
Cash and cash equivalents al the t)eginning of the year
454,664
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR
464,942
468.018
The notes on pages 16 10 28 form parl of these financial statements
Page 15

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
GENERAL INFORMATION
UK Friends of the Association for the Wellbeing of Israel's Soldiers Iwmpany number.. 04094203, charity
number.. 10842721, having ils registered office al 1 sl Floor Sackville House, 143-149 Fenchurch Street,
London, EC3M 6BL and ils trading address al Unil 7, 56b Crewys Road, London, NW2 2AD, is a
charitable company limited by guranlee incorporated in England and Wales.
ACCOUNTING POLICIES
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP IFRS 1021
Accounting and Reporting by Charities." Slalemenl of Recommended Practice applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006.
UK Friends of the Association for the Wellbeing of Israel's Soldiers meets the definition of a public
benefit entity under FRS 102. Assets and liabilities are initially recognised al historical cost or
transaction value unless otherwise slated in the relevant accounting policy.
The Consolidated Slalemenl of Financial Activities ISOFAI and Consolidated Balance Sheet
consolidate the financial statements of the o)mpany and ils subsidiary undertaking. The results of the
subsidiary are consolidated on a line by line basis.
The company has taken advantage of the exemption allowed under section 408 of the Companies
Act 2006 and has not presented ils own Slalemenl of Financial Activities in these financial
statements.
The SOFA of the company shows a nel deficit of £34, 148 (As ￿stated 2021.. £13.691 surplus)
2.2 Company status
The company is a company limited by guarantee the members of the company are the Trustees
named on page 1. In the event of the company being wound up. the liability in respect of the
guarantee is limited lo £10 per member of the company.
2.3 Fund accounting
General funds are unreslricled funds which are available for use al the discretion of the Trustees in
furtherance of the general objectives of the group and which have not been designated for other
purposes
Page 16

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
ACCOUNTING POLICIES (CONTINUED)
2.4 Income
All income is recognised On￿ the company has enlillement lo the income, il is probable that the
income will be received and the amount of income receivable can be measured reliably.
For legacies, enlillemenl is taken as the earlier of the date on which either.. the company is aware
that probate has been granted, the estate has been finalised and notification has been made by the
execulorlsl lo the Trust that a distribution will be made, or when a distribution is re￿iVed from the
estate. Receipt of a legacy, in whole or in parl, is only considered probable when the amount can be
measured reliably and the company has been nolilied of the execulorfs intention lo make a
dislribulion. Where legacies have been notified lo the company, or the company is aware of the
granting of probate, and the criteria for income recognition have not been mel, then the legacy is
treated as a conlingenl assets and disclosed if material
Grants are included in the Consolidated Stslement of Financial Activities on a receivable basis The
balance of income re￿iVed for specific purposes bul not expended during the period is shown in the
relevant funds on the Balance Sheet. Vvhere income is received in advance of enlillemenl of receipt.
its recognition is deferred and included in creditors as deferred income. Where entillemenl occurs
before income is received, the income is accrued.
Income lax recoverable in relation lo donations re￿iVed under Gift Aid or deeds of covenant is
recognised al the lime of the donation.
2.5 Expenditure
Expenditure is recognised once there is a legal or conslruclive obligation lo transfer economic benefit
to a third party, il is probable that a transfer of economic benefits will be required in selllemenl 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 lolal of direct costs
and shared costs, including support costs involved in undertaking each aclivily. Direct costs
attributable lo a single activity are allocated directly lo that aclivily. Shared costs which contribute lo
more than one activity and support costs which are not attributable lo 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 lime spent, and depreciation charges allocated on the portion of the asset's
use.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs
of disseminating informats'on in support of the charitable activities. Support costs are those costs
incurred directly in support of expenditure on the objects of the company and include project
management carried out al Headquarters. Governance costs are those incurred in connection with
adminislralion of the company and Complian￿ with conslilulional and stalulory requirements.
Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in
trading activities that raise funds.
Charitable activities and Governance costs are costs incurred on the company's educational
operations, including support costs and costs relating lo the governance of the company apportioned
to charitable activities.
Page 17

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
ACCOUNTING POLICIES (CONTINUED)
2.6 Tangible fixed assets and depreciation
All assets costing more than £100 are capitalised.
Tangible fixed assets are initially recognised al cost After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses All costs incurred lo bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, using the slraighl-line method.
Depreciation is provided on the following basis..
Fixtures and fillings
250h slraighl-line
2.7 Investments
Investments in subsidiaries are valued at cost less provision for impairment.
2.8 Deferred taxation
Full provision is made for deferred lax assets and liabilities arising from all liming differences
between the recognition of gains and losses in the financial statements and recognition in the tax
computation.
A nel deferred lax asset is recognised only if il can be regarded as more likely than not that there will
be suitable tsxable surpluses from which the future reversal of the underlying timing differences can
be deducted.
Deferred lax assets and liabilities are calculated at the tax rates expected lo be effective al the lime
the liming differences are expected lo reverse.
2.9 Operating leases
Rentals paid under operating leases are charged lo the Consolidated Statement of Financial
Activities on a slraight-line basis over the lease term.
2.10Government grants
Government grants are credited lo the Consolidated Slalemenl of Financial Activities as the related
expenditure is incurred.
2.11 Foreign currencies
The company's functional and presenlalional currency is British Pound Sleding IGBPI.
Monetary assets and liabilities denominated in foreign currencies are translated into sterling al rates
of exchange ruling al the Balance Sheet dale.
Transactions in foreign currencies are translated into sterling at the rale ruling on the dale of the
transaction.
Exchange gains and losses are recognised in the Consolidated Statement of Financial Activities.
Page 18

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
ACCOUNTING POLICIES (CONTINUED)
2.12 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Group,. this is normally upon nolificats'on of the interest paid or payable by the Bank.
2.13 Debtors
Trade and other debtors are recognised al the selllemenl amount after any trade discount offered.
Prepayments are valued al the amount prepaid nel of any trade discounts due.
2.14 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short malurily
of three months or less from the dale of acquisition or opening of the deposit or similar account.
2.15 Creditors and provisions
Liabilities are recognised when there is an obligation al the Balance Sheet date as a result of a past
event, il 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 Company anlicipales it will pay lo settle the debt or
the amount il has received as adVan￿d payments for the goods or seNices il musl provide.
2.16 Financial instruments
The Group only has financial assets and financial liabilities of a kind that qualify as basic financial
inslrumenls. Basic financial instruments are initially recognised at transaction value and subsequently
measured al their selllemenl value with the exception of bank loans which are subsequently
measured al amorlised cost using the effective interest method.
2.17 Taxation
The Company is considered to pass the lesls set out in Paragraph 1 Schedule 6 of the Finance Act
2010 and therefore il meets the definition of a charitable company for UK corporation tax purposes.
Accordingly. the Company is potentially exempl from taxation in respect of income or capital gains
received within categories covered by Chapter 3 Parl 11 of the Corporation Tax Act 2010 or Sedion
256 of the Taxation of Chargeable Gains Ad 1992, to the extent that such income or gains are
applied exclusively to charitable purposes.
Page 19

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
STAFF COSTS
Group
2022
Group
2021
Company
2022
Company
2021
Wages and salaries
Social security costs
Conlribub'on lo defined contribution pension
schemes
32,714
48. 194
464
32,714
48. 194
464
803
1,089
803
1,089
33,517
50,347
33,517
50,347
The average number of persons employed by the Company during the year was as follows..
Group
2022
Group
2021
Company
2022
Company
2021
Trustees
Adminislralion
No employee received remuneration amounting to more than £60,(x)O in either year.
During the year, the honorary president, E. Hellerstein, received fees of £50,789 (As restated 2021."
£46.5821.
During the year, no Trustees received any remuneration, benefits in kind or reimbursement of expenses
12021. £NiQ.
AUDITORS. REMUNERATION
2022
2021
Fees payable lo the Company's auditor for the audit of the company and
group's annual accounts
Fees payable lo the company's auditor and ils associates in respect of..
The auditing of accounts of associates of the company
Accountancy and payroll seNices
6,693
6,516
2,880
6,912
2. 755
7,848
Page 20

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
INCOME FROM DONATIONS, LEGACIES AND GRANTS
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Donations
Government grants
262,242
262,242
356. 740
8,077
262,242
262,242
364.217
In 2021, all amounts were unrestricted.
ANALYSIS OF EXPENDITURE ON FUNDRAISING ACTIVITIES
Fundraising
activities
2022
Total
funds
2022
Total
funds
2021
Production costs
Printing
Advertising
Consultancy
Support costs (note 71
Governance costs (note 71
27,011
27,011
40,387
5,997
11,183
33,859
40,621
44,964
11,183
33,859
40,621
44,964
33.156
43,287
55,577
157,638
157,638
178.404
In 2021, all amounts were unrestricted.
Page21

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
ANALYSIS OF SUPPORT AND GOVERNANCE COSTS
Support
costs
2022
Governance
costs
2022
Total
funds
2022
Auditors, remuneration
9,573
6.912
927
10,794
9.573
6,912
927
Accountancy
Legal and professional
General Offi￿ expenses
Hotels and travel
Bank charges
Credit card charges
Insurance
Foreign exchange
Salaries. wages and associated Costs
10,793
8,974
1,652
1,376
474
593
16.759
21.587
8.974
1,652
1,376
474
593
33,517
16.758
40,621
44,964
85.585
Support
costs
2021
Governance
costs
2021
Total
funds
2021
Auditors, remuneration
Accountancy
Legal and professional
General Offi￿ expenses
Hotels and travel
Bank charges
Credit card charges
Insurance
9,271
7,848
877
9.271
7.848
877
24.814
592
12,407
592
2,190
2,396
443
12,407
2.190
2,396
443
Foreign exchange
Salaries, wages and associated costs
85
85
25,174
25,174
50.348
43,287
55,577
98,864
In 2021, all amounts were unrestricted.
Page 22

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Charitable activities
138,752
138,752
772.722
In 2021, all amounts were unrestricted.
SUMMARY BY EXPENDITURE TYPE
2022
2021
Donations lo The LIBI Fund The ASs(￿latIon for the Wellbeing of Israeli
Soldiers
110,202
11,620
16,930
755,544
Donations In respect of IMPACT scholarships
Consultancy fees
16,578
138,752
172,122
Page 23

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
TANGIBLE FIXED ASSETS
Group
Fixtures and
fittings
Cost
Al 1 April 2021 and 31 March 2022
6.980
Depreciation
Al 1 April 2021 and 31 March 2022
6,980
Net book value
At 31 March 2022
At 31 March 2021
Company
Fixtures and
f ittings
Cost
Al 1 April 2021 and 31 March 2022
6.980
Oepreciation
Al 1 April 2021 and 31 March 2022
6.980
Net book value
Al 31 March 2022
At 31 March 2027
Page 24

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
10. FIXED ASSET INVESTMENTS
Valuation
The unquoted investment represents a 100010 holding in UK AWIS Trading Limited, a company
registered in the United Kingdom. whose principal activity is to support fundraising for ils parent company
through its trading aclivilies. The aggregate of the capital and reserves of the company as al 31 March
2021 was £2 12021." £21. The company reported income in the year ended 31 March 2022 of £Nil (As
resleted 2021." £27,489) and made a profil of £Nil12021." £NiO. The company reported expenditure in the
year ended 31 March 2022 of £3,56712027." £27,489) which directly contributed to the chaiitable parent
company s annual fundraising dinner.
Shares in
group
undertakings
Company
Cost or valuation
Al 1 April 2021
At 31 March 2022
PRINCIPAL SUBSIDIARIES
The following was a subsidiary undertaking of the Company.
Name
Company
number
Registered office or principal Holding
place of business
UK AWIS Trading Limited
04201043
1st Floor Sackville House, 143-
149 Fenchurch Street, London,
EC3M 6BL
Included in
consolidation
Yes
The financial results of the subsidiary for the year we￿".
Name
Income
Expenditure
Net assets
UK AWIS Trading Limited
3,567
13,5671
Page 25

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
DEBTORS
Group
Company
As restated Company As restated
202t
2022
2021
Group
2022
Oue within one year
Trade debtors
Prepayments
Tax recoverable
7.200
4,620
17,704
4,620
17,704
t6,461
t6,461
22,324
23.661
22,324
16.461
CREDITORS.. Amounts falling due within one year
Group
Company
As restated Company As restated
2021
2022
2021
Group
2022
Trade creditors
Other laxalion and social security
Other creditors
31,039
757
31,039
757
124
178
3,463
11,303
2,143
7,464
Accruals and deferred income
14,640
t6.647
46,560
16.825
46,562
9.607
13. SUMMARY OF FUNDS
SUMMARY OF FUNDS- CURRENT YEAR
As restated
balance at 1
April 2021
Balance at 31
Expenditure March 2022
Income
General funds
474,854
262.242
1296,3901
440.706
The funds retained al the end of the financial year ￿fleets amounts received and earmarked for projects
which had been identified but not yel commenced.
Page 26

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
13. SUMMARY OF FUNDS ICONTINUEDI
SUMMARY OF FUNDS - PRIOR YEAR
Balance at
31 MarGh
2021
Balance at
7 Apnl 2020
Income
Expenditure
General funds
461, 163
357,017
(350,526)
467,654
ANALYSIS OF NET ASSETS BETWEEN FUNDS
ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR
Unrestricted
funds
2022
Total
funds
2022
Current assets
Creditors due within one year
487,266
{46,5601
487,266
146.5601
Total
440,706
440.706
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
Unrestncted
funds
2021
Total
funds
2021
Current assets
Creditors due within one year
491,679
(76,825)
491,679
(t6,825)
Total
474,854
474.854
OPERATING LEASE COMMITMENTS
At 31 March 2022 the Group and the Company had commitments to make future minimum lease
payments under non-cancellable operating leases as follows".
Group
2022
Group
202t
Company
2022
Company
2021
Not later than 1 year
13,800
13,800
Page 27

UK FRIENDS OF THE ASSOCIATION FOR THE WELLBEING OF ISRAEL'S SOLDIERS
IA Company Limited by Guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
16. RELATED PARTY TRANSACTIONS
The charity has a clo* relationship with The LIBI Fund The Association for the Wellbeing of Israeli
Soldiers, a Charity registered and operating in Israel.
During the year lo 31 March 2022 the company sent lo The LIBI Fund The Asscrialion for the Wellbeing
of Israeli Soldiers donations amounting to £110,20212027.' £155,544).
There were no terms and conditions attached to these amounts other than they must be used for the
charitable purpose for which they were donated.
ULTIMATE CONTROLLING PARTY
As al 31 March 2022 and 31 March 2021, there was no single ultimate controlling party of the charity.
Page 28