REGISTERED COMPANY NUMBER: 04495365 (England and Wales)
REGISTERED CHARITY NUMBER: 1094773
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 30 September 2020
for
Aliyah Highways
A J Bennewith FCA, FCPA, FFA, FFTA,
FIPA, DChA, FRSA
3 Wey Court
Mary Road
Guildford
Surrey
GU1 4QU
Aliyah Highways
Contents of the Financial Statements for the Year Ended 30 September 2020
|
Page |
Report of the Trustees |
1 to 3 |
Independent Examiner's Report |
4 |
Statement of Financial Activities |
5 |
Balance Sheet |
6 to 7 |
Notes to the Financial Statements |
8 to 13 |
Aliyah Highways
Report of the Trustees for the Year Ended 30 September 2020
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended30September2020.Thetrusteeshaveadopted the
provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES Objectives and aims
The objects of the charity are:
a) To relieve the need in the UK and elsewhere, in particularbut withoutprejudiceto the generalityof the foregoing in
thecountriesoftheformerSovietUnion,particularly(butnotexclusively)amongstpeopleoftheJewishfaith, such
relieftoinclude(butnotbywayoflimitation)thesupportofchildrenlivinginorphanages,thesupportof children
livinginneedyfamilies,thesupportof widowsandelderlypersonsinneedandthesupportof pooremigrantsof the
Jewish faith or of Jewish ancestry to make Aliyah.
b)ToadvancetheeducationofthepublicinJewishhistory,cultureandreligionbytheproductionofwritten and
visualmaterialandthepromotionofeducationaleventsfortheeducationofbothchildrenandadultsin particular
(but not exclusively) for the persons of Jewish faith.
c)ToadvancetheeducationofChristianandJewishcommunitiesthroughouttheworldabouttheir respective
cultures and beliefs and the common origins of such cultures and beliefs.
d) To providein the interestsof socialwelfare facilitiesfor leisuretime occupationwhich are capableof improving the
conditionoflifeforthosepersonsforwhomtheyareprovidedbyreasonoftheiryouthorageorbyreasonof their
being provided for by the public at large.
Thetrusteeshavecompliedwiththedutyinsection17(5)oftheCharitiesAct2011tohavedueregardto public
benefit guidance published by the Charity Commission.
ACHIEVEMENT AND PERFORMANCE
Development, Activities and Achievements
Thecharityisfundedatpresentsolelybydonations,whichhavebeenreceivedbothfromindividualsand groups
(including churches) from the UK, Ireland and USA.
VolunteershavetaughttheAliyahCoursethisyearintheUK,andtheUSA.Thecoursewaswrittenby the
InternationalProjectsDirectorwith the aim of educatingthe Christiancommunityof the importanceand biblical basis
of Aliyah.A manual for attendeeshas now been printedin the UK.The handbookis being translatedinto Spanish and
Dutch.
The aidprojectcontinues,andwe arealmostreadytosendoffourfirst40' containerof humanitarianaidtoIsrael in
partnershipwith MTI in Israel.Our collectionpointscontinueto be in Carlisleand N Ireland.Additionally,we receive
asmallgranteveryyeartoassistJewishpeopleinthealiyahprocesswhohaveextraneedsduetosuffering from
cancer.
It is worthnotingthatdespitethepandemicthegivingtoEzradidnotsignificantlysufferandtheprojects supported
by Ezra UK on the field continued working throughout.
Page 1
Aliyah Highways
Report of the Trustees for the Year Ended 30 September 2020
FINANCIAL REVIEW
Grant-making policies
It is the policyof the charityto considergrantsto organisationsthat are alreadyworkingin the area of 'helping Jewish
peopletoIsrael',particularly,atpresent,intheformerSovietUnioncountriesandSouthAmerica.Currently, the
charityisnotdirectlyinvolvedineitherdoingtheworkoremployingstaff.Theintentionistomakegrantson a
regularbasis(usuallymonthly),as fundsallow,facilitatingthelonger-termsustainabilityof activities.All applications
forfundsmustbe inwritingandfromorganisationsandgroupsthathaveprovenexperienceanda trackrecord that
demonstrate their role in 'helping Jewish people to Israel'.
GrantshavealsobeenmadetosupportEzra'schildren'sworkinUkraineundertheprojecttitleAbacus- Children
Count.The work in Ukraineis of long standingand the team members highlyqualified.They are workingwith 'at risk'
children living in very poor conditions.
Reserves policy
The trusteesrecognisetheir legal duty to applythe charity'sincome withinreasonabletime after receipt.However, in
order to ensure that the charitycan remain viable in the longer term, trustees considerthat it is prudentto set aside a
portionof incomein orderto ensurethatthereis no disruptionto its activitywhenavailableincomedoesnot match
the desired levels of expenditure.
In arrivingat the appropriatelevel of incometo keep in reserve,the trusteeshave reviewedcurrentbest practice and
evaluatedthepotentialriskstoitsplannedlevelofactivityandthelikelihoodthattheymightoccur.Following this
review,inApril2017,itwasagreedthatageneralreservebemaintainedfromunrestrictedincomethat was
equivalent to no higher nor lower than three month's outgoings.
Thetrusteesrecognisehowever,thatitmaynotbepossibletoadherestrictlytoapredeterminedleveland this
statement is regarded more as a declaration of good intent than a firm commitment.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
AliyahHighwaysisacompanylimitedbyguaranteeandaregisteredcharity.ItisgovernedbyitsMemorandum and
Articles of Association. Aliyah Highways became a registered charity on 26 November 2002.
Organisational structure
The trusteeswho have served duringthe periodare namedon page 3.There were no changesin the Trustees during
this period. The power of appointing trustees is vested in the Board of Trustees as a whole.
The Boardof Trusteesis responsiblefor all aspectsof the managementandrunningof the charityandhold bi-annual
meetingsinfurtheranceoftheseresponsibilities.OnbehalfoftheTrustees,PatFrame,International Projects
Director, spent time overseeing and visiting the various projects that Aliyah Highways has chosen to sponsor.
Wider network
EzraUK(AliyahHighways)isaseparatelegalentityfromEzraInternational.EzraUKraisesfundsforaliyah projects
whichareoverseenbyEzraInternational.EzraUK/AHalsohasindependentprojectstheysupportsuchas the
children's work in Ukraine and the Aid Project.
Risk management
Thetrusteesareresponsibleforestablishingandmaintainingthecharity'ssystemofinternalcontrols.The systems,
which have been establishedand implemented,are designedto meet the particularneeds of the charity.The trustees
havealsoreviewedthemajorriskstowhichthecharityisexposedandareconfidentthatreviewsystemshave been
established to mitigate those risks.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
04495365 (England and Wales)
Page 2
Aliyah Highways
Report of the Trustees for the Year Ended 30 September 2020
Registered Charity number
1094773
Registered office
42 Dartnell Close
West Byfleet
Surrey
KT14 6PQ
Trustees
R H McNeill Chairman
Mrs J S Richmond
M Parker
Ms L J Hopley
Company Secretary
Mrs J S Richmond
Independent Examiner
A J Bennewith FCA, FCPA, FFA, FFTA,
FIPA, DChA, FRSA
3 Wey Court
Mary Road
Guildford
Surrey
GU1 4QU
Solicitors
Farrer & Co
66 Lincoln's Inn Field
London
WC2A 3LH
Principal bankers
Lloyds TSB Bank PLC
PO Box 340
2nd Floor
234 High Street
Exeter
EX4 3ZB
Approved by order of the board of trustees on 17 April 2021 and signed on its behalf by:
R H McNeill - Trustee
Page 3
Independent Examiner's Report to the Trustees of
Aliyah Highways
Independent examiner's report to the trustees of Aliyah Highways ('the Company')
IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
30 September 2020.
Responsibilities and basis of report
As the charity'strusteesof the Company(andalsoits directorsfor the purposesof companylaw)youare responsible
for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfiedmyself that the accountsof the Companyare not requiredto be auditedunder Part 16 of the 2006 Act
andareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccounts as
carriedoutundersection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationI have
followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the
examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
A J Bennewith FCA, FCPA, FFA, FFTA,
FIPA, DChA, FRSA
3 Wey Court
Mary Road
Guildford
Surrey
GU1 4QU
21 April 2021
Page 4
Aliyah Highways
Statement of Financial Activities
for the Year Ended 30 September 2020
|
|
|
|
30.9.20 |
30.9.19 |
|
|
Unrestricted |
Restricted |
Total |
Total |
|
|
fund |
funds |
funds |
funds |
|
Notes |
£ |
£ |
£ |
£ |
INCOME AND ENDOWMENTS FROM |
|
|
|
|
|
Donations and legacies |
|
56,809 |
16,010 |
72,819 |
77,599 |
Other trading activities |
2 |
470 |
- |
470 |
207 |
Investment income |
3 |
6 |
- |
6 |
5 |
Total |
|
57,285 |
16,010 |
73,295 |
77,811 |
EXPENDITURE ON |
|
|
|
|
|
Charitable activities |
|
|
|
|
|
Direct charitable |
|
44,401 |
22,082 |
66,483 |
61,123 |
NET INCOME/(EXPENDITURE) |
|
12,884 |
(6,072) |
6,812 |
16,688 |
Transfers between funds |
10 |
(18,039) |
18,039 |
- |
- |
Net movement in funds |
|
(5,155) |
11,967 |
6,812 |
16,688 |
RECONCILIATION OF FUNDS |
|
|
|
|
|
Total funds brought forward |
|
21,534 |
- |
21,534 |
4,846 |
TOTAL FUNDS CARRIED FORWARD |
|
16,379 |
11,967 |
28,346 |
21,534 |
The notes form part of these financial statements
Page 5
Aliyah Highways
Balance Sheet
30 September 2020
|
|
|
|
|
30.9.20 |
30.9.19 |
|
|
Unrestricted |
Restricted |
|
Total |
Total |
|
|
fund |
funds |
|
funds |
funds |
|
Notes |
£ |
£ |
|
£ |
£ |
FIXED ASSETS |
|
|
|
|
|
|
Tangible assets |
7 |
- |
11,967 |
|
11,967 |
- |
CURRENT ASSETS |
|
|
|
|
|
|
Debtors |
8 |
1,242 |
|
- |
1,242 |
2,483 |
Cash at bank |
|
16,577 |
|
- |
16,577 |
20,491 |
|
|
17,819 |
|
- |
17,819 |
22,974 |
CREDITORS |
|
|
|
|
|
|
Amounts falling due within one year |
9 |
(1,440) |
|
- |
(1,440) |
(1,440) |
NET CURRENT ASSETS |
|
16,379 |
|
- |
16,379 |
21,534 |
TOTAL ASSETS LESS CURRENT LIABILITIES |
|
16,379 |
11,967 |
|
28,346 |
21,534 |
NET ASSETS |
|
16,379 |
11,967 |
|
28,346 |
21,534 |
FUNDS |
10 |
|
|
|
|
|
Unrestricted funds |
|
|
|
|
16,379 |
21,534 |
Restricted funds |
|
|
|
|
11,967 |
- |
TOTAL FUNDS |
|
|
|
|
28,346 |
21,534 |
The charitablecompanyis entitledto exemptionfrom audit under Section477 of the CompaniesAct 2006 for the year
ended 30 September 2020.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
30 September 2020 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 6
Aliyah Highways
Balance Sheet - continued
30 September 2020
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.
The financialstatementswere approvedby the Boardof Trusteesandauthorisedfor issueon 17 April2021and were
signed on its behalf by:
R H McNeill - Trustee
The notes form part of these financial statements
Page 7
Aliyah Highways
Notes to the Financial Statements
for the Year Ended 30 September 2020
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financialstatementsof the charitablecompany,whichis a publicbenefitentityunderFRS 102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities: Statement
ofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial
ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the
Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All incomeis recognisedin the Statementof FinancialActivitiesoncethe charityhasentitlementto the funds,
it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountof theobligationcanbe measuredreliably.Expenditureis accountedforonanaccruals basis
andhas been classifiedunderheadingsthataggregateall costrelatedto the category.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.
GrantspayableareincludedintheSOFAwhenapprovedbythetrusteesandagreedwiththe other
organisation. The value of such grants unpaid at the period end is accrued.
Tangible fixed assets
Depreciationis providedat the followingannualrates in orderto write off each asset over its estimated useful
life.
Motor vehicles - 25% reducing balance
Taxation
Thecharityisexemptfromcorporationtaxonitscharitableactivities.Thecharityisnotregisteredfor Value
Added Tax (VAT). Expenditure in these financial statements therefore includes VAT payable where appropriate.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
continued...
Page 8
Aliyah Highways
Notes to the Financial Statements - continued
for the Year Ended 30 September 2020
2. OTHER TRADING ACTIVITIES
2. |
OTHER TRADING ACTIVITIES |
|
|
|
|
30.9.20 |
30.9.19 |
|
|
£ |
£ |
|
Sales income |
470 |
207 |
3. |
INVESTMENT INCOME |
|
|
|
|
30.9.20 |
30.9.19 |
|
|
£ |
£ |
|
Deposit account interest |
6 |
5 |
4. |
NET INCOME/(EXPENDITURE) |
|
|
|
Net income/(expenditure) is stated after charging/(crediting): |
|
|
|
|
30.9.20 |
30.9.19 |
|
|
£ |
£ |
|
Depreciation - owned assets |
2,393 |
- |
5. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended30September2020norfor the
year ended 30 September 2019.
One member of Key ManagementPersonnelreceived fees of £5,368 (2019: £4,325) for work involving planning
and administration.
Trustees' expenses
Noexpenseswerereimbursedtotrusteesduringtheyearended30September2020(2019:£226- two
trustees).
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
71,198
6,401
Other trading activities
207
-
Investment income
5
-
Total
71,410
6,401
EXPENDITURE ON
Charitable activities
Direct charitable
45,961
15,162
NET INCOME/(EXPENDITURE)
25,449
(8,761)
Transfers between funds
(8,761)
8,761 |
Total
funds
£
77,599
207
5 |
|
77,811
61,123 |
|
16,688
- |
continued...
Page 9
Aliyah Highways
Notes to the Financial Statements - continued
for the Year Ended 30 September 2020
6. |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
|
|
|
|
Unrestricted |
Restricted |
Total |
|
|
fund |
funds |
funds |
|
|
£ |
£ |
£ |
|
Net movement in funds |
16,688 |
- |
16,688 |
|
RECONCILIATION OF FUNDS |
|
|
|
|
Total funds brought forward |
4,846 |
- |
4,846 |
|
TOTAL FUNDS CARRIED FORWARD |
21,534 |
- |
21,534 |
7. |
TANGIBLE FIXED ASSETS |
|
|
|
|
|
|
|
Motor |
|
|
|
|
vehicles |
|
|
|
|
£ |
|
COST |
|
|
|
|
Additions |
|
|
14,360 |
|
DEPRECIATION |
|
|
|
|
Charge for year |
|
|
2,393 |
|
NET BOOK VALUE |
|
|
|
|
At 30 September 2020 |
|
|
11,967 |
|
At 30 September 2019 |
|
|
- |
8. |
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
|
|
30.9.20 |
30.9.19 |
|
|
|
£ |
£ |
|
Gift Aid recoverable |
|
1,242 |
2,483 |
continued...
Page 10
Aliyah Highways
Notes to the Financial Statements - continued for the Year Ended 30 September 2020
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accrued expenses
10.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Chesed fund
Russia fund
Uzbekistan fund
TOTAL FUNDS
Net movement in funds, included in the above are as
Unrestricted funds
General fund
Restricted funds
Chesed fund
Russia fund
Uzbekistan fund
TOTAL FUNDS |
30.9.20
30.9.19
£
£
1,440
1,440
Net
Transfers
At
movement
between
At
1.10.19
in funds
funds
30.9.20
£
£
£
£
21,534
12,884
(18,039)
16,379
-
(1,301)
13,268
11,967
-
(1,635)
1,635
-
-
(3,136)
3,136
-
-
(6,072)
18,039
11,967
21,534
6,812
-
28,346
follows:
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
57,285
(44,401)
12,884
16,010
(17,311)
(1,301)
-
(1,635)
(1,635)
-
(3,136)
(3,136)
16,010
(22,082)
(6,072)
73,295
(66,483)
6,812 |
|
|
continued...
Page 11
Aliyah Highways
Notes to the Financial Statements - continued for the Year Ended 30 September 2020
10. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Chesed fund
TOTAL FUNDS |
Net
Transfers
At
movement
between
At
1.10.18
in funds
funds
30.9.19
£
£
£
£
4,846
25,449
(8,761)
21,534
-
(8,761)
8,761
-
4,846
16,688
-
21,534 |
Net
Transfers
At
movement
between
At
1.10.18
in funds
funds
30.9.19
£
£
£
£
4,846
25,449
(8,761)
21,534
-
(8,761)
8,761
-
4,846
16,688
-
21,534 |
|
|
21,534 |
Comparative net movement in funds, included in the above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
71,410 |
(45,961) |
25,449 |
Restricted funds |
|
|
|
Chesed fund |
5,450 |
(14,211) |
(8,761) |
Uzbekistan fund |
951 |
(951) |
- |
|
6,401 |
(15,162) |
(8,761) |
TOTAL FUNDS |
77,811 |
(61,123) |
16,688 |
The purpose of each fund is as follows:
General Fund
These are unrestricted funds available to further the general purposes of the charity.
Chesed Fund
These are restricted funds dedicated to the Chesed project, which covers three main areas:
-
Relief of poverty to Jewish families who are not necessarily making Aliyah.
-
Finance to cover additional costs for Jewish people who have cancer and are making Aliyah.
-
Humanitarian aid for sending out to Israel.
A transfer was made from the General Fund to cover the shortfall on the Chesed Fund this year.
Russia Fund
This is for specific donations received and passed on to Russian projects during the year.
Uzbekistan Fund
This is for specific donations received and passed on to Uzbekistan projects during the year.
continued...
Page 12
Aliyah Highways
Notes to the Financial Statements - continued for the Year Ended 30 September 2020
11. RELATED PARTY DISCLOSURES
There were no related party transactions, other than those disclosed in note 5 to these accounts.
12. INDEPENDENT EXAMINER'S REMUNERATION
|
2020 |
2019 |
|
£ |
£ |
Independent Examiner's remuneration |
1,500 |
1,440 |
|
|
|
Page 13