YOUTH ALIYAH- CHILD RESCUE
SCHOLARSHIP AND MAINTENANCE FUND
Report and Financial Statements
For the Year Ended 31 March 2025

YOUTH ALIYAH- CHILD RESCUE SCHOLARSHIP AND MAINTENANCE FUND
INDEX
FOR I"HE YEAR ENDED 31 MARCH 20?5
CONTENTS
Charity inforination
I I'LIJLLL S KiLPKII-L
Auditor's Report
Statement of Financial Activities
Balance sheet
10
Notes lo the Accounts

YOUTH ALIYAH- CHILD RESCUE SCHOLARSHIP AND MAINTENANCE FUND
CHARITY INFORMATION
Corporate Trustee
Youth Aliyah - Child Rescue (a company limited by guarantee)
The Directors of which are :_
M F Robinson (Chairnian)
A J Taylor
A D Curtis
B S Curtis
E Eytan Alvarez
H Soning
J Tenenbaum
N Winters
S Kaufmann
S M Strauss
T Davis
V Kisilevsky
Principal Address
235 Regents Park Road
London N3 3LF
Charity Number
1087468
Bankers
HSBC
69 Pall Mall
London, SWIY SEY
Auditors
Goldwins Limited
Chartered Accountants and Registered Auditors
75 Maygrove Road
London
NW6 ?EG
Solicitors
Martin Paisner CBE
Payne Hicks Beach
l O New Square
Lincoln's Inn
London WC2A 3QG

YOUTH ALIYAH- CHILD RESCUE SCHOLARSHIP AND MAINTENANCE FUND
TRUSTEE'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustee presents its Report touether with the Audited Accounts of the Charity for the
year ended 31 March 2025.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Instrument
The Charity is an unincorp()rated association governed by a Charity Commission Scheme
adopted on 31 May 2001.
Trustees
Tlie Corpoi-ate TrLlStLe is Yoiith Alijah Child Rescue. a Coinpaii), Liniited by Qilcll-aiitee
Liiidil. L"c)iiii)aiii- IlLiiiII)Li' JS'4 jL)16 aiid L lidi'ili i)uiiil)Ll' 107 7L) I J.
dii-LLLoi-S iiiid Ii"LisILLS 01-
l OilLii JiIi)'iiii
Lfillli al-i 011 i-aL?
OBJECTS AND ACTIVKTIES
Principal Actii'ity
Youth Aliyah Child Rescue Scholarship and Maintenance Fund is effectively a subsidiary
of Youth Aliyah Child Rescue and the sole activity of the Charity is to manage the
Scholarsliip endowment funds and to utilise the income arising tlierefrom to provide
scholarship to students in the Youth Aliyah Villages in Israel.
Review of Activities
Youth Aliyah Child Rescue Scholarship and Maintenance Fund is responsible for
disbursing grants to individual children in the villages in the form of scholarships.
committee meets once a year and receive5 recommendatlons from the Directors ol the
Villages. Many of the scholarships givcn have specified criteria. and the Committee tries to
matcli these with tlie most needy children. The Childreii theii receive a small Stipend for tlie
year.

YOUTH ALIYAH - CHILD RESCUE SCHOLARSHIP AND MAINTENANCE FUND
STATEMENT OF RESPONSIBILITIES OF THE TRUSTEE
FOR THE YEAR ENDED 31 MARCH 2025
STATEMENT OF RESPONSIBLITIES OF THE TRUSTEE
The trustee is responsible for preparing the trustee's annual report and the fiiiancial
statements in accordance with applicable law and United Kingdom AccountÉng Standard5
(United Kingdom Generally Accepted Accounting Practice).
Charity law requires the trustee to prepare financial statements for each financial year which
give a true and fair view of the state of affairs of the charity and of the incoming resources
and application of resources, including the income and expenditure, of the charity for that
period. In preparing these financial statements, the trustee is 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
State whether applicable UK Accounting Standards and statements of recommended
practice have been followed, subject to any material departures disclosed and
explained in the financial statements
Prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the charity will continue in operation
The trustee is responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the
financial statements comply with the Charities Act 2011. It is also responsible for
safeguarding the assets of the charity and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
The trustee is responsible for the maintenance and integrity of the corporate and financial
infom)ation included on the charity's webslte. Legislation in the United Kingdom governing
the preparation and dissemination of financial statements may differ from legislation in other
jurisdictions.

YOUTH ALIYAH- CHILD RESCUE SCHOLARSHIP AND MAINTENANCE FUND
STATEMENT OF RESPONSIBILITIES OF THE TRUSTEE
Continued
FOR THE YEAR ENDED 31 MARCH ?0?5
Statement as to disclosure to our auditors
In so far as the trustee is aware:
There is no relevant audit information of which the charity's auditors are unaware.
and
The trustee has tsken all steps that it ought to have taken to make itself aware of any
relevant audit information and to establish that the auditors are aware of that
information.
Auditors
Goldwins Liniited have eipressed tlieir ivillin(Fness to continue in o￿lCe as Auditors.
resolutioii proposin(T their re-appoiiilnieiit ii.'ill be submitled at tlie Aniiual Cjetiei-al MceLiii
-I-IIL trLisILL s aiiniia I rLSiori lia% Iiecii 11 iiiii-niiecl bi, ilie Irii%leL (In
and signed on its behstf by.
M Robinson Esq - (Chairman)

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEE OF YOUTH ALIYAH-
CHILD RESCUE SCHOLARSHIP AND MAiwfENANCE FUND
Opinion
We have audited the financial statements of Youth Aliyah Child Rescue Scholarship and
Maintenance Fund (the 'Charity') for the year ended 31 March 20?5 which comprise the
Statement of Financial Activities, the Balance Sheet and notes to the financial statcments,
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 statements:
give a true and fair view of the state of Charity's affairs as at 31 March 2025 and of
the 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 Charities Act 2011
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS
(UK)) and applicable law. Our responsibilitkes 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 statetnents 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 01 collectively, may cast significant doubt
on the Charity's ability to continue as a going concern for a period of at least 12 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 thts report.

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEE OF YOUTH ALIYAH-
CHILD RESCUE SCHOLARSHIP AND MAINTENANCE FUND (Continued)
Other information
The other inlormation comprises the information included in the annual report, includino the
trustee's report, otlier than the fiiiancial statements and our auditor's report thereon. The
trustee Ès responsible for the other information contained wi(hin the annual report. Our
opinion on the financial statements docs not cover tlie other inforination and, except to the
exteiit otherwise explicitly stated in our report, we do not express any form of assuraiice
conclusion thereon.
Oui. responsibility is to read the other infom]ation 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 othenvise appears to be materially misstated. If we
identify such material inconsistencies or apparent material misstatements: we are required to
determine ivhether this gives rise to a material misstatement in the financial statements
theinselves. 11, based on the Mrork we have perfortned, ￿..e conclude that tliere is a Inaterial
misstatement of this otlier inform¢ltioii. Ive are required to report ih¢lt fact.
Iu I'LI)i)i-l iii Iliis I'L,
Matters on Ivhich ive 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 Trustee's
Annual Report.
We have nothina to report in respect of the followints matters in relation to wliich the
Charities Act 2011 requires us to report to you if, in our opinion-
the information given in the trustee's report is inconsistent in any material respect
with the financial statements; or
sufficient accouiiting records have not been kept" or
the fInancial statements are not in agreement with the accounting records" or
we have not received all the information and explanations we require for our audit.
Responsibilities of the trustee
As explained more fully in the trustee's responsibilities statement, tlie trustee is responsible
for the preparation ofthe financial statements and for beinu satisfied that they give a true and
fair view. and for such internal control as it detem]ines is necessary to enable the preparation
of financial statements that are free from material misstatement, whether due to fraud or
error.

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEE OF YOUTH ALIYAH-
CHILD RESCUE SCHOLARSHIP AND MAINTENANCE FUND (Continued)
In preparing the financial statements, the trustee is 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 trustee either intend to
liquidate the Charity or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under the Charities Act 2011 and report in accordance
with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the fjnancial ststements as a
whole are free from material misstatemenL 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 il, 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 responsibÉlities. outlined above, to detect matsrkal
misstatements in Tespect of irregularities, including fraud. The extent to which our procedures
are capable of detecting irregularities, including fraud is detailed below:
We enquired about management, which included obtaining and reviewing supporting
documentation, concerning the charily's policies and procedures relating to:
o identifying, evaluating, and complying with laws and regulalions 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 rAsks related to fraud or non-
compliance with laws and regulations
We obtsined 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 joumal 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

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEE OF YOUTH ALIYAH-
CHILD RESCUE SCHOLARSHIP AND MAINTENANCE FUND (Continued)
Because of the inherent limitations of an audit, tliere is a risk that we will iiot detect all
irrcgularlties, includin(F those leadin(F to a material misstatement in the financial statetnents or
non-compliance with reoulation. The risk is also greater reoardino irreoularities occurring due
to fraud rathei- than error, as fraud involves intentional coiicealmeiit, forgery, collusioii,
omission or misrepresentation.
A furtlier description of our responsibilities for the audit of the fiIiancial statemeiits is located
on the Financial Reporting Council's M'ebsite at.. [wivw.frc.org.uldauditorsresponsibilities]-
This description forms part of our auditor's report.
Use of our report
This report is made solely to the Charity's trustee: as a body: in accordance with section 144
of the Cliarities Act 201 l and the regulations made under section 154 of the Act. Our audit
work has been undertaken so that we mi(rht state to tlie Charity's trustee those Inatters we al'e
required to state to them in an auditor s report and for no otlier piirpose. To the fullest exteiit
perinitted bj. laii,. li e do not accept or assiiiT]e respoiisibility to aiiJ'onL Other tlian tlie Charilv
.111d iliL L'I)ill'il} s Ii-LlblLi as a boJN'. lui. oui- aLidil ii-oi-k-: Icii- Lllis I'il)t)I'l. iii. loi. IIIL OIIIIIiUllb KI'L
29 November 2025
Goldwins Limited
Statutory Auditor
Chartered Accountants
7) Ma)'grove Road
West Hampstead
London NW6 2EG
Goldwins Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for
appointment as auditor of a company under section 1212 of the Companies Act 2006.

YOUTH ALIYAH- CHILD RESCUE SCHOLARSHIP AND MAINTENANCE FUND
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Note
Income from:
Investments
27,049
31,999
Expenditure on:
Raising funds
(5,443)
(5,987)
Charitable Activittes
(25,000)
(25,000)
{3,394)
1,012
Transfer from Youth Aliyah - Child Rescue
Transfer from Children and Youth Aliyah
Committee for Great Britain and Eire
NET INCOME/(EXPENDITURE)
(3.394)
1,012
Investment (Losses)/Gains
(33,216)
(24,904)
NET MOVEMENT IN FUNDS
(36,610)
(23,892)
Funds Brought Forward
707,632
731,524
Funds Carried Forward
£671.022
£707,632
The attached notes fonn part of the financial statements.

YOUTH ALIYAH- CHILD RESCUE SCHOLARSHIP AND MAINfENANCE FUND
BALANCE SHEET AS AT 31 MARCH 20?5
NOTE
202)
2024
FIXED ASSETS
Investments
764,710
776,381
CURRENT ASSF.TS
Cash at bank
12,341
12,280
CREDITORS.. amounts falling
due ii'ithin one l'ear - YACR
(106:0?9)
(81,0?9)
NET CURRENT (LIABILITIES)IASSETS
(9J,688)
(68,749)
NET ASSETS
£671,022
£707,632
FUNDS
Endowment Funds
£671,022
£707,632
£671,022
£707,632
Approved by the Corporate Trustee on LF H_-,.
and signed on its behalf by
M Robinson Esq (Chairman)
A Taylor (Hon Treasurer)
The attached notes form part of the financial statements.
10

YOUTH ALIYAH- CHILD RESCUE SCHOLARSHIP AND MAINTENANCE FUND
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
AccouwfING POLICIES
a) Basis of preparation of accounts
The financial statements have been prepared in accordance with Accounting and
Reporting by Charites: Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102 - effective l January 2015) -
(Charities SORP FRS 102).
The charity meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless
othenvise stated in the relevant accounting policy or note.
b) Income
Investment income is credited to income on a received basis.
Pemianent endowments are dealt with through the Statement of Financial Activities
when received.
c) Investments
Investments are stated ftn the Balance Sheet at market value. The stalement of
Financial Activities includes the net gains and losses arising on revaluations and
disposals throughout the year.

YOUTH ALIYAH- CHILD RESCUE SCHOLARSHIP AND MAINTENANCE FUND
NOTES TO THE ACCOUNTS
Continued
FOR T14E YEAR ENDED 31 MARCH ?025
Total
20?5
Total
2024
CHARITABLF. A￿Iv[T1F.s
Grants to Israel..
Scholarships
25,000
25,000
INVESTMENTS
MarLet Value as at l April 20?4
776,)81
775,483
11.7CPI)
(f 987)
l)i£D()%al
-I'ranst"er
Realised & Unrealised Gains l (Losses)
(33.216)
(24,904)
Market Value at 31 March 2025
£746,710
£776,381
Investments niay by analysed as follo￿rS
Cash
Investment funds and bonds
Equities
41,874
327,255
395,581
8,505
318,543
449,333
£746,710
£776,381
12

YOUTH ALIYAH - CHILD RESCUE SCHOLARSHIP AND MAINTENANCE FUND
NOTES TO THE ACCOUNTS
Continued
FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEE'S REMUNERATION AND EXPENSES
No remuneration was paid to the trustee in the year, nor were any expenses
reimbursed to it.
CONNECTED CHARITY
The charity is a subsidiary of Youth Aliyah - Child Rescue, a Company Limited by
guarantee, which is registered in England and operates within the United Kingdom.
The principal place of business of Youth Aliyah - Child Rescue is 235 Regents Park
Road, London, N3 3LF.
The Children and Youth Aliyah Committee for Great Britain and Eire is a fellow
subsidiary of the charity Youth Aliyah- Child Rescue.
13