Brltloh Frlonds of Kl8horlt Charity A¢¢ounts For the Year •nded 31 Dec•mb•r 2024 British Friends of Kishorit Contents Pag• Reference and admlnistrative dètail$ ¢f Ihg charlly. its trust889 and thlsorg TN$l¢¢s' Report Independent Examlner's Report Incorne and Expendliure Account BalanrR Sheet Ntstès to the Flnandal Staternenls Brltl•h Frlands of Ki8horlt R•fer•ne• And admini*trntbve detalh of th• ehartty, its tru•t•oa and advisoY* Forth• Year •nded 31 D•c8mb•r2024 Charlty numb•r 1089108 Charlty addr•s• 4 Firéu88t Orfvg London NW3 7ND F Frnnklln R Golan D Hpzan A pod￿j8k1 J Gc4dbefg- appolnt•cl 19 J•nugry 2025 Ind•p•ndwt 4x•mlngrn Hath8 & TftJttw LLP h¥rtered Accountants 101 Cav8nd18h Str••l 1¥t Floor South London W1W 6XH Britiih Frlonds of Klshtsrit Tru$te&s' R•port Forthe Year ended 31 Dèeomber 21)24 The trustees present their statutory report of the 8rit15h Fdends of Kishorit for the year ended 31 December 2024. Oblertlves and Activltles of the Trust The British Friends of Kishorit 15 established by a deed ol trust, dated 25 May 2001 and Is reglstered under the Charlty Act 2011. charlty Re8lstratlon No 1089108. The ¢rust was set up to asslst chlldren and adults In Israel who have speclal needs rèsultin8 from Inter alla; development retardation problems.. learnln8 dlsabS1ities.' and emotlgnal and behavioural problems and Sn partlcular those resldents at KishorVlllaBe. The trust dètd 8ives the trus￿e$ the powerto apply the funds In such a manneras they thlnk wlll fvrther the objects ol the charltv. Structure, Gov•manceand Management The followin8 trustees have held office durln8 the year are.. F Franklin R Golan D Hazan Rco A Podrojskl The trustees annually review the r15ks that the charlty faces. The best way5 to m5tlgate these risks are then put into place. Achlevernents •nd perfo￿anCe The net rnovements in funds lor the year arnounted to El17.5911-12023 £36,5461. Durlng the year, Brit15h Friends of Kishorit have raised lund5 IDr the general oblectlves of the charlty. Th8 dosing reserv•s at the year ond arnounted to £22,18012023.. £39,751) which are all unr05trtted fuTrJ& Grant Maklni Pollcy To asslst children and adults in Israel who have speclal needs resultin8 from Inter alla,. development retardation problem5- learnln8 dlsabllltl*s,' and ernotlonal and behavloural problems and in partlcular those resldents In KSshgr Ila8e. Reser￿ Poll¢v Except for such funds as the trustee5 con51der prudent to rnalntaSn for the purpose5 of management and administration of rhe charity for the foreseeable future, all unrestritt•d funds are used for the purp)se of 8ener?I charitable oblert5 of the eharlty. The adequacy of the reserves 15 reviewed annual￿. British Frlends of KiBhorit Trustees. Report 1contlnu￿l Britigh Frlends of Kishorit Trnstee¢ ResponsibllltSes 5t*ternent The trustees are responsible for preparlng the Annual Report and the financial statements in •c¢ordance with appllcable law and regulat1ons. The law appllc•ble to charltles in Eniland & Wales requires the trustees to pr•p4r• lin4nc5al statements for ••ch financial ytar In accordantÈ with Unlted Kingdom GÈnÈrally Attepted Accountlng Practlce (United Kln8dom At¢ountinE Standards and applicable18wI. The trustees must not approve the financlal statements unless they are 5at15fled that they 8lvÈ a true and falr vl*w of the state ol affalrs of the ¢h4rlty and f>f the Incamlni resaurces •nd •pplitètlon of resourcis, includlng the Income ond expendlture. of the charlty for that period, In preparing these flnanclal staternents, the trustees are requI￿d to.. I select gjitable icrountln8 pollcSe5 •nd apply them conslstentlv,. bl observe the method5 and princlples In the Charities SORP., cl make judgment5 and aEcDuntln8 estlmotes that are rea50nablo and prudent.. dl State whether appllcable UK Accounting Siandards have been followed. subjett to any material departure$ di5c105ed and eKplalned in the fin?ncial 5t•tements.' el prepare the fin8ncial 5tJtements on the 8oiDi concern b•sls unless it Is inappropriate 10 presun)e th#t the charlty wlll continue to operate. The trustee5 are responslble for keeplng 5ufflclent accountSn8 record5 that d15c105e wlth reasonable accuracy at any tlme the Ilnanclal posltlon of the charlty and enable thern to ensure Ihat the financial statements comply With the Cha￿tIeS Att 2011. the Chadty IAccounts and Reporrsl Re8ulitlons 2008 and the provlslons of the trust deed. They are Iproved by the trusteas and 5iined on thelr behalf bv.. Rcoe CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of British Friends of Kishorit On accounts for the year ended 31 December 2024 Charity no lif any) 1089108 Set out on pag88 I report to tha trustees on my examination of the accounts of the above charity I'the Trust") for the year ende¢J 3111212023. Responsibilities and basls of report As the charty's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Ad"}. I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5){b) of the Act. Independent I have completed my examination. I confirm that no material matters have examlnerfs statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect. the accounting records were not kept in accordance with section 130 of the Charities Act, or the accounts did not accord with the accounting r&cords,' or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports} Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. Ihavenoc ns and have come across no other matters in connection with th ation to which attention should be drawn in this report in ord le a proper understanding ofthe accounts to be reached. Signed: Date: Name: Relevant professional quallflcation(s) or body (if any): Chartered Accountant Addres5: Harri5 & Trotter LLP 101 New Cavendish Street, 151 Floor South London, W1W 6XH Section B Disclosure Only complete if the examinèr needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Give h8re brief details of any items that the examiner wishes to dlsclose. Brftlsh Frtond¥ of Khhorft ststÉm•nt of Flnanclal ActIvI￿•S Forth• Yèar èndad 31 Dec•mber 2024 2024 2023 Lknr•btrfci•d UnMtrkt•d INCOME Donatk)ns and grafit¥ Interest recelved 82.479 51 291,509 181 81530 291,6 QXPENPITURE DonptyonB paid Bank chHrg•5 80.000 121 25S.000 148 80,121 255 145 N•t rnov•m•nt In lund• 117,5911 38,64e B8lanca brought fowdrd 39.751 3,205 ACCUMULATED FUND CARRIED FORWARD 22,180 35,751 British Friends of Klshtsrrt Balance Sheet AS at 31 Oecefflb8r 2024 2024 2023 Ctsrrnnt Aswts Cash ai bank Gift aid debtor 22,160 39.751 22.160 38.751 Nal Gurrnnt assets 22.160 39,751 Unrestd¢ted u•neral funds Unrèstricted tunds 22 160 39,751 The finandol stalernonts on pages 7 19 9 ￿re appr¢v•d ty th• Truste¢$ on JlgJ,2r and slqn•d on Ih•ir b•haff by.. RCo8 Britlsh Friend5 of Ki5horli Notes to th• Accounts Forth• Year end$d 31 Decemb•r 2024 Accountlng pollcl•8 lal The financial statèments have bèèn preparèd in accordance wlth the 5tatÈrnent of Recommended Practice.. Accounting and Reporting by Charltie5 preparing their accounts in accordance with the Financial Reporting 5randard appllcable In the UK and Republlc of Ireland IFR5 1021 and the Financkl Reportlng Standard applicable in the United Kingdom and Republlc of Ireland IFR5 1021 and the Charltie5 Act 2011 and UK Generally Accepted Practice as It applles from l January 2019. The financlal statements have been prepared to give a'true and fairf view and have departed from the Charltie5 (Accounts and Reports) Re8ulation$ 2008 only to the extent requlred to provlde a'true and falr view,. Thi5 departure h?5 Involved lollowlng Accountln8 and Reporting by ChaTltle5 preparln8 thelr accounts in accordance with the Flnèncial ReportinR Standard applicable In the UK and Republic of Ireland IFRS 1021 pub115hed In October 2019 rather than the Accounting and Repcrting b¥ Chèrltles.. Statement of Recommtnded Proctlce efFective Irom l April 2005 whlch h35 51Trce been wlthdrawn. The charfty rneets the dpfinltlon of a pub15c benefft entlty under FRSIO2. Income from donatlons and grants Is included In IntomSn8 resourtes when these are receivable. lel Intwe* r￿1Vabl8 Is include(J Yknen received by the charity Resource5 expendEd are included in the Statement of Financl41 Activitles on an accruals ba515, 5nclu5ive ol any VAT whlch cannot be recovered. Grants m•d• and A¢¢umul•tod Funds All Direct Charitable ExpÈndlture in the ¥Èar ¢omwises donatlon5 to Kishorlt, a company re8lstered In Israel for the publlc benefit. èstab115hed for the runnin8 ol Kishor Vllla8e. The fund Is te be applled lorthe objects ol the trust whlth are malnly for assistln8 adults and chSldren at Kishor VillaBe. The fund5 held at the year end are all unre5trlcted. Other costs No trustee recelved any remuneratlon or any other benelSt from the charlty during the year12023.. £nlll. No trustee received any pxpenses from the charity during the year12023.. £nill. Relrtèd partl•8 Dunng thB year £18.00012023'. £18.2001 wa$ r•cdved a9 a don8tl)n frorn a trustae.