Habonim Dror
Trustees, Report and Unaudited Accounts
For the year ended 31 August 2023
Charity number 1088803
Company registration number 4273482

Habonim Dror
Contents
Page=
Legal and administrative information
Report of the Trustees
Report of the Independent Examiner
Statement of financial activities
io
Balance sheet
li
Statement of cash flows
12-21
Note forming part of the financial statements

Habonim Dror
Legal and administrative information
Trustees/Directors'.
Anthony Ashworth-steen
Antony Berg
Cassie Matus
Gary Sakol
Adam Wagner
Hannah Weisfeld
Charity number
1088803
Company number
4273482
Executive director
Adi Rothman Berrnan
Principal address and
registered office
Lady Ruth House
Gabriel Mews
Crewys Road
London
NW22GD
Independent examiner..
Anthony Epton
Goldwins Limited
75 Maygrove Road
West Hampstead
London
NW6 2EG

Habonim Dror
Report of the Trustees
For the year ended 31 August 2023
The Trustees are pleased to present their annual report and financial statements of Habonim Dror for
the year ended 31 August 2023. The financial statements comply with the Charities Act 2011, the
Companies Act 2006. the Articles of A550ciation and Accounting and Reporting by Charities.. Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 effective I january
2015.
Structurei governance and management
The Charity is a company limited by a guarantee. The Members of the Charity are the Trustees. In the
event of the Charity being wound up the liability in respect of the guarantee is limited to £10 per
Member.
The Trustees, who are also the directors for the purpose of company law and who Served during the
year were..
Anthony Ashworth-steen
Antony Berg
Cassie Matus
Gary Sakol
Adam Wagner
Hannah Weisfeld
Trustees are recruited a5 and when nece55ary.
The 8oard are mindful of their requiiements to undertake necessary and relevant training.
The management of the Charity is undertaken by the TrLJStees who meet regularly. The Trustees are
mindful of the need to have adequate controls and procedure5 to identify énd mitigate areas Df
potential risk. The Trustees delegate the day-to-day responsibilities to the Charity's employees.
ObSe¢tives and activities
The Chèrity's objectives are to educate jewish young people especially, but not exclusively, through
leisure time activities in the UK and abroad, so to develop their physical, mental, social and Spiritual
capacities that they may grow up to full maturity as individua15 and members of society.. to educate
Jewish young people in the history, traditions, culture and faith of the jewish people,. and to provide,
in the interest of social welfare. facilities for recreation and other leisure time occupation of young
people. The policies adopted in furtherance of these Objects are raising fund5 and receiving
contributions by way of subscriptions, donations and grants. The Trustee5 are erllpoweTed to act as
they see best for the furtherance of the Charity's objects and there has been no change in these during
the year. The Charity aims to enhance the lives of Jewish youth across the entire United Kingdom
through a process of informal jewish education. Habonim Dror aims to strengthen the Jewish and
Zionist identity of the participant5, encourage5 them to take responsibility for social issues in British
and Israeli society and educates them about the core values of leadership. Habonim Dror engage5
Jewish youth throughout the year on residential and non-residential activities to instil the aims of the
movement within participants. The Trustees have paid due regard to guidance i55ued by the Charity
Commission in decidirig what activities the charity should undertake. The Charity is indebted to its long
list of volunteers who help with all activities. Each year, there are over 100 volunteer leaders for
summer camps and weekly activities. The monetary value of their efforts is difficult to calculate but
WOLJld exceed £IOO,000. Without them the Charity would not exist.

Habonim Dror
Report of the Trustees
For the year ended 31 August 2023
Activitles and performan¢e
This Charity 15 pleased to be able to report a small Surplus this year. The Charity continued to run high
quality programming. despite financial difficulties due to the impact of PDSt-covid and an increase in
the cost of living, including a significant increase in supplier costs and reduced household income.
In response to the challenges of increased c05t5, the Charity closely rnonitored its financial
management arid worked hard to ensure that extra caution was taken in regard to all Spending. The
Charity would like to extend thanks to its office team and volunteers for the extra work that went in
to ensuring this was the case.
The Charity ensured that it still ran it5 activities at a high-quality, allowing young people to have access
to essential experiences throughout its programmes. A particular highlight is our residential summer
activities. This includes our annual leadership training residential seminar, where we train over 80
leaders during ten intensive days. providing high quality leadership training and education. This
included Safeguarding training lour leaders are also DBS checked), basic First aid and welfare, as well
as intensive educational content relevant to the Camp themes. These skills were used by the leaders
on our residential summer camp, bringing together young people from across the Country for a
fortnight of education, personal growth and friendship. The feedback from our Summer Camp was
exceptionally strong and the Charity believes that a5 a result our engagement will continue to increase
in the following year.
The Charity continues to benefit from the expertise and dedication of an outstanding team of Trustees
who have provided the Charity with high-quality and sensitive oversight and direction and acted with
care and skill throughout. Our President, Ruth, Lady Morris of Kenwood continue5 to take an active
interest and provides wise counsel. The Trustees and Staff continue to review and develop our
Safeguarding 3rrangÈments, risk management, financial managernent processes, confidentiality and
privacy and management procedures. The Charity is extremely grateful for the commitment and
support of all the TrLJStees as well as the staff, volunteer5 and our incredible Movement Workers.

Habonim Dror
Report of the Trustees
For the year ended 31 August 2023
Finan¢lal review
The Charity pleased to report a small surplus for the year,
There were financial challenges due to the impact of post-covid and an increase in the cost of livin
including a Significant increase in supplier costs (some over 120%) and reduced household income. The
Charity understands that significant effort was Put in this year to ensure the year ended with a surplus.
This was a result of hard work put in by the office team and volunteers to redLJce costs acr055
throughDUt the year.
The Charity remains financially secure and resilient. It 15 the policy of the Charity, that unrestricted
funds, which have not been designated for a specific purpose, should be maintained at a level
equivalent to a minimum of six month'5 expenditure. The Trustees consider that reserves at this level
will ensure that, in the event of a significant drop in funding, additional funds may be raised. This level
of reserves has been maintained a5 a minimum throughout the year. We remain corllmilted to
providing our Bursary Scheme to support those who might otherwise be less able to afford to
participate in our activitie5. We currently hold funds from the sale of a property in Manchester and as
a result Continue to monitor and assess the opportunities in Manchester. In due course we will take 3
view on a replacement property or otherwise.
We are especially grateful to the many individual Donors. Trustees Jnd Foundations who have been
willing to provide financial support for our charity.
Public Benefit
The Trustees have complied with their duty under the Charities Act 2011 and have paid due regard to
public bènefit when preparing this report.
The benefit provided to the public is Consistent with the charitable aims of Habonim Dror and is in due
regard to the Charity Commission guidelines.
Reserves
The Board's reserves policy 15 to maintain a minimum level of operating costs COnSlStent with the
predominant risks to the organisation, specifically a fall in income. The Board has reviewed the current
unrestricted reserves of the Charity and considers that the level is sufficient but not excessive. The
Charity has unrestrirted reserves to cover 12 months operation costs.

Habonim Dror
Report of the Trustees
For the year ended 31 August 2023
Risk
The Trustees have undertaken procedure5 in order to implement SORP 2015 as it is acknowledged best
practice for charities. They have undertaken a risk management process, which outlines the key risks
of the Charity, relevant control procedures, responsibilitiès and future actions to be taken. Future
monitoring of risk is embedded within the overall agreed procedures of the Charity.
The Trustees are satisfied that all the major risks to which the Charity Is exposed are being reviewed
and systerns of internal control are being established to manage those risk5. It is recognised that
systems can only provide reasonable but not absolute assurance that major risks have been adequatelv
managed.
The Charity has a comprehensive Trustee Indemnity Insurance Policy.
The Charity continues to work with its broker on the provision of appropriate insurance cover~ the
cover is reviewed annually or more often as required.
Trustees, responslbllltles in relation to the flnanclal statements
The Trustees are responsible for keeping accounting records, which dlsclose 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. They are a150 responsible for safeguarding the assets
of the Charity and hence for taking reasonable steps for the prevention and detection Df fraud and
other irregularities.
The Directors (who are also Trustees for the purpose5 of charity lawl are responsible for preparing the
Trustees, Annual Report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Prarticel, including
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic
of Ireland
Company law requires the charity Trustees to prepare financial statements for each year, which give a
true and fair view of the state of affairs of the charitable company and the group and of the incoming
resources and application of resoLJrces, including the income and expenditure, of the charitable group
for that period. In preparing the financial statements, the Trustees are required to:
Selert suitable accounting policies and then apply them con51Stently,'
Observe the methods and principles in the Charities SORP,.
Make judgements and estimates that are reasonable and prudent,.
State whether applicable UK accounting standards have been followed subject to any
Material departures disclosed and explained in the financial statements,.
Prepare the financial Statements on the going concern ba515 unless it is inappropriate to
presume that the charity will continue in business.

Habonim Dror
Report of the Trustees
For the year ended 31 August 2023
Trustees, responslbllltles In relation to the financial statements l¢ontlnuedl
The Trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's web51te. Legislation in the United Kingdom
governing the preparation and dissemination of financial staternents may differ from legislation in
other jurisdictions.
Approved by the Board of Trustees/Directors and signed on their behalf by..
Antony Berg
TrusteelDire
tor
21 May 2024

Independent Examiner's report to the Trustees of Habonim Dror
I report to the charity trustees on my examination of the accounts of the Company for the year ended
31 August 2023.
Responsibilities and basis of report
As the charity's trustees of the Company13nd 8lso its directors for the purposes of comp3ny lawl you
are responsible for the preparation of the accounts in atcordance with the requirements of the
Companies Act 20061'the 2006 Act'l.
Having satisfied myself that the accounts of the Company are not required to be audited under Part
16 of the 2006 Act and are eligible for iridependent examination, I report in respect of my examination
of your charity's accounts as carried out under section 145 of the Charities Act 20111'the 2011 Act'l.
In carrying out Tny examination I have followed the Directions given by the Charity Commission under
section 145151 Ibl of the 2011 Act.
Independent examiner's statement
Since the Compan(5 gross income exceeded £250,000, I confirm that l am qualified to undertake the
examination because l am a member of the ICAEW, which is one of the listed bodie5.
I have completed my examination. I confirm that no matters have come to my attention in connection
with the exarnination giving me cause to believe..
accounting records were not kept in respett of the Company as required by section 386 of the
2006 Act,. or
2. the accounts do not accord with those records,. or
the account5 do not cornply with the accounting requirements of sectlon 396 of the 2006 Act
other than any requirement that the accounts give a 'trLJe and fair view which is not a matter
considered as part of an independent examination,. or
4. the account5 have not been prepared in accordance with the rllethod5 and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to
charities preparing their accounts in accordance with the Finantial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
23 May 2024
Anthony Epton BA FCA CTA FCIE
Goldwins
Chartered accountants
75 Maygrove Road
West Hampstead
London NW6 2EG

Habonlm Dror
Statement of financial actlvltles Ilncorporatlng an Income and expenditure account)
For the
ear ended 31 Au
ust 2023
2023
2022
Unrestricted Endowment
Fund
funds Total Fund Total Fund
Note
Income from..
Donations and legacles
Charitable actlvltles
Investments
Other
36,393
628,891
43,625
36,393
628.891
43,625
6,042
698,556
37.832
Total Income
708,909
708,909
742,430
Expendlture on:
Charitable activities
Other
707,944
707,944
702.878
Total expendlture
707,944
707,944
702,878
Net Income l (expendlture) for the year
965
965
39,552
Transfers between funds
Net Income I lexpendlturel before other
recognlsed galn5 and105se5
965
965
39,552
Net movement In funds
965
965
39,552
Reconclllatlon of fund5'.
Toral fund5 brought forward
1.832,511
268.327 2.100.838 2.061,286
Total funds carrled forward
1,833,476
268,327 2.101.803 2,100,838
All of the above results are derived from coniinuing aciiviiies. There were no other reco9nised gains or losses
other rhan those staled above. Movemenis in funds are disclosed in Notes to rhe financial staiernenr5.

Habonim Dror
Balance sheet
Company no. 4273482
Asat31 Au
ust 2023
2023
2022
Note
Flxed assets..
Tangible assets
1,287.054
1,287,054
,287.054
1,305,677
Current assets..
Debtors
Cash at bank and In hand
150,201
793,959
52,033
874,957
944.160
926.990
Creditors.. amounts falling due within one year 15
1129,411)
1113,2061
Net current assets
814,749
813,784
Total assets le55 current Ilabllities
2,101.803
2,100,838
Credirors.. amounrs falling due after one year
Total net asset5
2,101.803
2,100,838
The funds of the charlty..
Endowmeni funds
Unrestricted income funds".
Revaluation reserve
General funds
268.327
268.327
117.005
1,716,471
117,005
1,715,506
Total unrestricted funds
1,833.476
1,832,511
Total charlty funds
2,101.803
2,100,838
The Trustees consider rhat the company Is entltled to exemprlon from the requirement to have an audit
under the provisions of section 477 of the Companies Act 2006 and members have not required the
charltable company to obtain an audit for the year in question in accordanie with section 476 of the Act.
The Trustees acknowledge their responsibilities for complying with the requirements of the Companies
Act 2006 wilh respect io accounting record5 and for preparing financial 5taternents.
The financlal statements have been prepared in accordance with rhe special provision5 relating to
companie5 subject to the small companies regime within Part 15 of the Companies Act 2006 and in
accordance with Accounting and Reporting by Charitie5.' Statement of Recommended Practlce applicable to
chariiies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 102
effective l January 20151.
Ap
roved by the trustees on
Qxér. and signed on their behalf by
Antony
Trustee
er9
10

Habonlm Dror
Statement of cash flow5
For the
ar ended 31 Au
ust 2023
Note
2023
2022
Cash flows from operatlllg actlvltles
Net cash provided by I lused Inl operatlng actlvldes 18
180.9981
83,681
Net cash provided by I (used In) investlng actlvltles
Net cash provlded by I (used Inl tlnanclng actlvltles
Change In cash and cash equlvalents In the year
180,9981
83,681
Cash and cash equivalent5 at the beginning of rhe
year
874.9S7
791,276
Cash and cash equlvalents at the end of the year
793,959
874,957

Habonlm Dror
Notes to the flnancial 5tatementS
For the
ear ended 31 Au
ust 2023
Accounting policies
al Basls of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by
Charitie5.' Statement of Recommended Praciice applicable to chariries preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 102
effective l January 201 SI (Charities SORP FRS 1021 and the Companies Act
2006.
The charitable company meets the definition of a public benefit entity under FRS 102. Assets
and liabiliries are initially recognised at historical cost or transaction value unless orherwise
stated In the relevant accounting policy or note.
b) Golng concern
The trustees consider that there are no material uncertaintie5 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 liabilities within the next reporting period.
c) Income
Income is recognised when the charity has entitlement to the funds. any performance
conditions attached to the iniome have been met, it is probable that the income will be
received and that the amount can be measured reliablv.
Income from government and other grants, whether 'capital' grants or 'revenue' grant5, IS
recognised when the charity has entitlemenr to the f unds, any performance condition5 attached
to ihe grants have been met, it is probable thai the income will be received and the amount can
be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which eiiher.. the charity is aware
that probate has been grantecl. the estate has been finalised and notification has been made by
the executorls} to the charity that a distrbbution will be made, Dr when a di5tributlon 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 probaie. and Ihe criteria for Incc>me recognirion have not been met. then the
legacy is a treated as a contingent asset and disclosed if material.
Income received iri advance of the provision of a specified service is deferred unti I the criteria
for income recog nlrion are met.
d) Donatlons of glfts. services and facilities
Donated professional service5 and donaied facilities are recognised as Income when the charity
ha5 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 15
probable and that economic benefit can be measured reliably. In accordance with the Chariries
SORP IFRS 1021. volunteer time is not recognised so refer to Lhe trustees. annual report for
more information about their contribution.
On receipt. donated gifrs, professional 5ervice5 and donated faciliiies 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 obtai n services or facilities of equivalent economic benefit on the open market-
a corresponding amount is then recognised in expenditure in the period of receipt.
el Interest receivable
Interest on funds held on deposlt 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.

Habonim Dror
Notes to the financlal statements
For the
ear ended 31 Au
U5t 2023
Accountlng policies Icontinuedl
f) Fund accountlng
Restricted fund5 are to be used for specific purposes as laid down by rhe donor. Expenditure
which meets these criteria is charged to the fund.
Endowment f unds are specific fund5 provided to the charity followlng the disposal of a propeTry
several years ago.
Unrestricted funds are donations and other incoming resources received or generated for the
charitable purposes.
Designated funds are unrestricted fund5 earmarked by the trustees for parricular purposes.
g) Expenditure and Irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment ro
a third party. it is probable that settlement will be required and the amount of rhe obligation
can be measured reliably. Expenditure is classified u nder the following activity headings..
CDSts ot raisi ng tunds relare to the c05t5 incurred by the chariiable 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 chariry and thei r associated support costs.
Oiher expenditure repre5ent5 those items not falling into any Dther heading
Irrecoverable VAT 15 charged as a c05t against the activity for which the expenditure wa5
incurred.
h) Allocation of support costs
Resources expended are allocaied to the particular activity where the cost relates directly to
thai activilv.
i) Tangible flxed asset5
Tangible fixed assets other than freehold land are stated at COSt or valuation less depreciaiion.
Depreciation is provided at rates calculated to write ofF the cost of valuation less estimated
residual value of each asset over its expected usef ul life.
The charity's freehold property comprises land and buildings including subsequent
improvements to the property. Depreciation is not charged on the land elemenr, which 15
instead subject to impairment review. No depreciation charge is made against the building and
improvements as It is considered that the residual value of these is at least as great a5 the
carrying value and not materially different to cost. The charity operates a rolling repairs and
maintenance programme to prolong the useful life of the properly and to ensure that the above
policy continues to be appropriate.
J> Fixed asset investments
Property investmenis are initially recognlsed at cost and subsequently measured at fair value
unless fair value cannot be measured reliably in which case they are measured at cost less
impairment.
All gains and losses are taken to the Statement of Financial Acrivities as they arise. Realised
gains and losses on investments are calculated as the difference between sales proceeds and
their opening carrying value or their purchase value if acquired subsequent to the first day of
the financial year. Unrealised gains and losses are calculated as the difference between fair
value at the year end and their carrying value.
k) Debtors
Trade and Dther debtors are recognised at the settlement amount due after any trade discount
offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Habonim Dror
Notes to the financial statements
For the
ear ended 31 Au
ust 2023
Accountlng pollcles (continued)
l) Cash at bank and in hand
Cash at bank and cash in hand inclLJdes 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
sirmilar account. Cash balance5 exclude any funds held on behalf of service user5.
ml Credltors and provlslons
Creditors and provisions are recognised where the charity has a present obligation resulting
from a past eveni that will probably result in the transfer of funds to a third party and the
amount due lo settle the obligation can be measured or estimated reliably. Creditor5 and
provisions are normally recognised at their settlement amount after allowing for any trade
discounts due.
n) Financial instruments
The charity only has financial assets and financial liabilities of a kind thar qualify as basic
financial instruments. Basic financial instru ments are initially recogn ised at transaction value
and subsequently measured at rheir settlement value with the exception of bank loans which
are subsequently measured at amortised c05t Using the effective interest method.
o) Pensions
The chariry operates a stakeholder pension scheme.
2 Detailed comparatives for the statement of financial attlvlrles
2022
Total
Unrestricted Endowment
Income from:
Donations and legacies
Charitable activities
Other tradi ng activities
Investments
other
6,042
698, 5 56
6,042
698,556
37,832
37,832
Total Income
Expenditure on..
Raising funds
Charitable activities
742,430
742,430
702.878
702,878
Total expendlture
702,878
702,878
Net income l expendlture before galns l (lossesl on
Net gains I Ilosse51 on investments
39,552
39,552
Net Income l expenditure
Transfers between funds
39.552
39,552
Net movement In fund5
Total funds brought forward
39.552
1.792,959
39,552
2.061,286
268,327
Total funds carried forward
1,832,511
268,327
2,100,838

Habonlm Dror
Notes to the financlal statements
For the
ear ended 31 Au
U5t 2023
3 Income from donatlons and legacles
2023
Total
2022
Total
Unrestricted
Restricted
Donations
Legacies
11.393
25.000
11,393
25,000
6,042
36,393
36,393
6,042
4 Income from charltable aalvltles
2023
Total
2022
Total
Unrestricted
Restricted
Grant income
-youth grants
Activity income
80,500
548,391
80,500
548,391
63,500
635,056
Total income from charitable activities
628,891
628.891
698,556
5 Income from Investments
2023
Total
2022
Total
Unrestricted
Restricted
Rental income
Invesrment income
38.168
5.457
38,168
5,457
37,819
43.625
43.625
37,832

Habonlm Dror
Notes to the flnanclal statements
For the
ear ended 31 Au
ust 2023
6 Analysls of expendlture
CharltabSe
actlvltles
Support
Costs 2023 Total
2022
Total
Staff costs (Note 81
Dlrect cost
Activity expenses
Travelling and seminars
Support cosis
Rent and rates
Light and heat
Insurance
Repalrs and renewals
Telephone
Computer & webslte
Printing, p05tage and statlonery
Bank and credit card charges
General expenses
Independent examiner fees
Bookkeeping & accoLsntancy
Subscription
Legal and professional fees
83,147
43,330
126,477
120.681
486,875
18,606
486.875
18.606
520,207
1,972
6,109
2,459
27,322
2,770
4,471
6,170
489
4,813
1,479
3,000
6,907
630
9,367
119,316
1119,3161
6,109
2,4S9
27,322
2,770
4,471
6,170
489
4,813
1,479
3,000
6,907
630
9.367
707.944
9,670
1,556
18,927
4,083
3,603
4,562
394
4,693
980
2.820
6,345
2,358
702,878
588,628
119,316
Support cosr5
Toral expendlrure 2023
Total expenditure 2022
707.944
702,878
707,944
702,878
The total expendlture £707,944 was unrestricted 12022.. £702,878) and £NII 12022,. £NIII was
restrlcted.
Analysls of expendlrure Iprlor year
Charltable
actlvitles
Support
costs
2022 Total
Staff costs (Note 8)
Dlrect cost
Activity expenses
Travelling and seminars
Support costs
Rent and rates
Llght and heat
Insurance
Repairs and renewals
Telephone
Computer & website
Printing. postage and stationery
Bank and credit card charges
General expenses
Independent examiner fees
8ookkeeping & accountancy
Subscription
Legal and professional fees
71,642
49.039
120.681
520.207
1.972
520.207
1.972
9.670
1.556
18,927
4,083
3,6C>3
4,562
394
4,693
980
2.820
6,345
27
2,358
109.057
1109,0571
9.670
1.556
18.927
4,083
3,603
4,562
394
4.693
980
2.820
6.345
27
2,358
702,878
593,821
109,OS7
702,878
Support cosrs
Total expenditure 2022
702.878

Habonlm Dror
Notes to the flnanclal starements
For the year ended 31 August 2023
Net incoming resource5 for the year
Thi5 ￿5 stated after charging / crediting..
2023
2022
Independent examiners, remuneration (excluding VAll'.
Independent examination
2.500
2.700
Analysis of staff costs, trustee remuneration and expenses, and the cost of key management
personnel
Staff costs were as follows..
2023
2022
Salaries and wages
Social security costs
Employer's contribution to defined pension schemes
Staff training and recruitment
119,867
4,085
2,465
60
113,249
4,283
3.149
126,477
120,681
No employee earned more than £60,000 during the year12022'. nil).
The total ernployee benef its including pension and national insurance contribution5 of the key
management personnel were £42,41712022.. £54.2331.
The charity trustees were not paid OT recelved any other benefits from employment wlth rhe
charity in the year 12022.. nil) neither were they reimbursed expenses during the year 12022..
nill. No charity trustee received payment for professional or other services supplied to the
charity12022.' nill.
Staff numbers
The average number of employees during the year was as follows..
2023
2022
No.
Activity workers
Administration and support
l O Related party transactions
There are no donations from related parties which are outside the normal course of business
and no restricted donations from related parries.

Habonim Dror
Notes to the financial statements
For the year ended 31 August 2023
I l Taxatlon
The charitable company is exempt from corporation tax as all its income is charitable and is
applied for charitable purposes.
12 Tanglble fixed assets
Freehold
property
Total
Cost
At the start of the year
Additions in year
Disposals in year
1,287.054
1,287,054
At the end of the year
1,287.054
1,287,054
Net book value
At the end of the year
1,287,054
1,287,054
The freehold property comprise5 land and building5 including 5ub5equent improvements to
the property. Depreciation is not charged on the land element, which is Instead subject to
impairment review. No depreciation charge is made against the building and improvement5 as
it is considered that the residual value of these is at least as great as the carrying value and
not materially different to cost.
All of the above assets are used for charitable purposes.
13 Cash at Bank and in hand
Included in the bank balance are the proceeds from the Sale of the Manchester property which
inflates the perceived working capital. We continue to monitor and assess the opportunities in
Manchester and In due course will take a vlew on a replacement property or otherwise.
14 Debtors
2023
2022
Activity debtors
Orher debiors
Prepayments
Accrued income
86,113
10,323
795
27,248
13,667
36.018
28.055
150.201
52,033

Habonlm Dror
Notes to the financial statements
For the year ended 31 August 2023
15 Creditors: amount5 falllng due wlthln one year
2023
2022
Activity creditors
Other creditors and accruals
Bounce back loan
24.795
68,860
35,756
12,380
55,499
45,327
129,41
113,206
16 Analysls of net assets between funds
General
unrestricted
Endowment
Restricted Total funds
Tangible fixed assets
Current a55ets
Creditors amounts falling due within
1,052,054
910,833
1129.4111
235,000
33,327
1.287.054
944,160
1129.4111
Net assets at the end of the year
1.833.476
268.327
2,101,803
17 Movements In funds
Incoming
At the start resources &
of the year
gains
Outgoing
resources &
losse5
At the end
of the year
Transfers
Endowment funds..
268,327
268,327
Total End¢)wment
funds
268,327
268,327
Unrestrltted funds..
Revaluation reserve
117,005
117,005
General funds
1.715.506
708,909
1707,9441
1,716,471
Total unrestricted
1,832,511
708,909
(707.944>
1,833,476
Total funds
2,100,838
708,909
(707,944)
2,101,803
Endowment funds are specific funds provided to the charity following the disposal of a
property several year5 ago.

Habonim Dror
Notes to the financial statements
For the year ended 31 August 2023
18 Reconclliatlon of net Income I lexpenditurel to net cash flow from operating activities
2023
2022
Net Income l {expendlture) for the reportlng perlod
(as per the statement of financial actlvltles)
Ilncreaselldecrease in debtors
Increaselldecreasel in creditors
965
39,552
(98.1681
16,205
58,748
114,6191
Net cash provided by l (used In} operating activities
(80.9981
83,681
19 Analysi5 of cash and cash equlvalents
At I
September
2022
At31
August
2023
Other
changes
Cash flows
Cash in hand
874,957
180,9981
793,959
Total cash and cash equivalents
874,957
180,9981
793,959
20 Legal status of the charity
The charity is a company limited by guarantee and has no shale capital. The liability of each
member in the event of winding up 15 limited to £1.
21 P05t balance sheet event
A5 part of our governance processes the charity recenrly conducred a legal review of its
employment contracts which identified a legacy technical breach of the minimum wage
guidelines. The charity has settled all amounts due to those current and former employees
impacted as well as any tax liabilitie5 due to HMRC and is 5at15fied that this matter has been
re501ved satisfactorily in l ine wirh rhe minimum wage guidelines.
20

Habonlm Dror
Notes to the flnanclal st￿ements
For the year ended 31 August 2023
Summary analysls of prevlous reporting period
22 lal Analy515 of net assets betsyeen funds 120221
Unrestricted Endowrnent
Funds
Funds Total funds
Tangible fixed assets
Current assets
Credltors amounrs falling due within one year
1,052,054
893,663
1113,2061
235.000
33,327
1,287,054
926,990
Net asset5 at the end ol the year
268,327
2,100,838
Unreallsed galns Included In tanglble flxed assets..
At the 51art of the year
117,005
At the end of the year
Ibl Movement5 in funds (20221
Incomlng
At the Start resources &
of the year
gaSns
Outgoing
resources &
losse5
At the end
ol the year
Transfer5
Endowment funds..
268,327
268,327
Total Endowment funds
268,327
268,327
Unrestricted fynd5=
Revaluation reserve
117,005
117,005
General funds
1,675.954
742,430
1702,8781
1,715,506
Total urnrestrlcted funds
1,792,959
742,430
1702,8781
Total funds
2,061 ,286
742,430
1702,8781
2,100,838