**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 2022**
**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 2022**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 4|
|**Independent Examiner's Report**|5|
|**Statement of Financial Activities**|6|
|**Balance Sheet**|7 to 8|
|**Notes to the Financial Statements**|9 to 14|
**Aliyah Highways**
## **Report of the Trustees for the Year Ended 30 September 2022**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2022. The trustees have adopted the provisions of 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 (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 particular but without prejudice to the generality of the foregoing in the countries of the former Soviet Union, particularly (but not exclusively) amongst people of the Jewish faith, such relief to include (but not by way of limitation) the support of children living in orphanages, the support of children living in needy families, the support of widows and elderly persons in need and the support of poor emigrants of the Jewish faith or of Jewish ancestry to make Aliyah.
b) To advance the education of the public in Jewish history, culture and religion by the production of written and visual material and the promotion of educational events for the education of both children and adults in particular (but not exclusively) for the persons of Jewish faith.
c) To advance the education of Christian and Jewish communities throughout the world about their respective cultures and beliefs and the common origins of such cultures and beliefs.
d) To provide in the interests of social welfare facilities for leisure time occupation which are capable of improving the condition of life for those persons for whom they are provided by reason of their youth or age or by reason of their being provided for by the public at large.
The trustees have complied with the duty in section 17(5) of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.
## **ACHIEVEMENT AND PERFORMANCE**
## **Development, Activities and Achievements**
The charity is funded at present solely by donations, which have been received both from individuals and groups (including churches) from the UK, Ireland, USA and this year, also from Kenya.
The aliyah course, written by Pat Frame with the aim of educating the Christian Community of the importance and biblical basis of Aliyah has now also been translated into German. It has been taught in Holland and also by zoom to a group in Kenya.
The aid project continues, and in the year we sent a further two 40' containers of humanitarian aid to Israel in partnership with MTI in Israel. Collections are underway for the next container. As well as clothing, we are receiving very useful items such as zimmer frames, incontinence pads, etc. Our collection points continue to be in Carlisle and Northern Ireland. Additionally, we receive a small grant every year to assist Jewish people in the aliyah process who have extra needs due to suffering from cancer, heart issues and other medical needs.
The outbreak of war between Russia and Ukraine affected our work and teams in those countries. We have been able to help many Jewish Ukrainian refugees who left Ukraine via Moldova and Poland. In Poland we partner with a Polish charity, Simkha Dom. The refugees have been helped with food, clothing, accommodation, transport, documents and, above all, moral support. We continue supporting aliyah, particularly in France and Georgia as well and also other nations as required.
Page 1
**Aliyah Highways**
## **Report of the Trustees for the Year Ended 30 September 2022**
## **FINANCIAL REVIEW**
## **Grant-making policies**
It is the policy of the charity to consider grants to organisations that are already working in the area of 'helping Jewish people to Israel', particularly, at present, in the former Soviet Union countries and South America. Currently, the charity is not directly involved in either doing the work or employing staff. The intention is to make grants on a regular basis (usually monthly), as funds allow, facilitating the longer-term sustainability of activities. All applications for funds must be in writing and from organisations and groups that have proven experience and a track record that demonstrate their role in 'helping Jewish people to Israel'.
Grants have also been made to support Ezra's children's work in Ukraine under the project title Abacus - Children Count. The work in Ukraine is of long standing and the team members highly qualified. They are working with 'at risk' children living in very poor conditions.
## **Reserves policy**
The trustees recognise their legal duty to apply the charity's income within reasonable time after receipt. However, in order to ensure that the charity can remain viable in the longer term, trustees consider that it is prudent to set aside a portion of income in order to ensure that there is no disruption to its activity when available income does not match the desired levels of expenditure.
In arriving at the appropriate level of income to keep in reserve, the trustees have reviewed current best practice and evaluated the potential risks to its planned level of activity and the likelihood that they might occur. Following this review, in April 2017, it was agreed that a general reserve be maintained from unrestricted income that was equivalent to no higher nor lower than three month's outgoings.
The trustees recognise however, that it may not be possible to adhere strictly to a predetermined level and this statement is regarded more as a declaration of good intent than a firm commitment.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Aliyah Highways is a company limited by guarantee and a registered charity. It is governed by its Memorandum and Articles of Association. Aliyah Highways became a registered charity on 26 November 2002.
## **Organisational structure**
The trustees who have served during the period are named on page 3. There were no changes in the Trustees during this period. The power of appointing trustees is vested in the Board of Trustees as a whole.
The Board of Trustees is responsible for all aspects of the management and running of the charity and hold bi-annual meetings in furtherance of these responsibilities - during the pandemic these have been held over zoom. On behalf of the Trustees, Pat Frame, International Projects Director, spent time overseeing and visiting the various projects that Aliyah Highways has chosen to sponsor.
## **Wider network**
Ezra UK (Aliyah Highways) is a separate legal entity from Ezra International. Ezra UK raises funds for aliyah projects which are overseen by Ezra International. Ezra UK/AH also has independent projects they support such as the children's work in Ukraine and the Aid Project.
## **Risk management**
The trustees are responsible for establishing and maintaining the charity's system of internal controls. The systems, which have been established and implemented, are designed to meet the particular needs of the charity. The trustees have also reviewed the major risks to which the charity is exposed and are confident that review systems have been established to mitigate those risks.
Page 2
**Aliyah Highways**
## **Report of the Trustees for the Year Ended 30 September 2022**
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
04495365 (England and Wales)
## **Registered Charity number**
1094773
## **Registered office**
Ezra UK Initial Business Centre Wilson Business Park Manchester M408WN
## **Trustees**
R H McNeill M Parker Chairman Ms L J Hopley C L Scott
## **Company Secretary**
Mrs D Thompson
## **Independent Examiner**
A J Bennewith FCA, FCPA, FFA, FFTA, FIPA, DChA, FRSA 3 Wey Court Mary Road Guildford Surrey GU1 4QU
Page 3
**Aliyah Highways**
## **Report of the Trustees**
**for the Year Ended 30 September 2022**
## **Solicitors**
Farrer & Co 66 Lincoln's Inn Field London WC2A 3LH
**Principal bankers** Lloyds Bank PLC PO Box 340 2nd Floor 234 High Street Exeter EX4 3ZB Approved by order of the board of trustees on 28 April 2023 and signed on its behalf by:
M Parker - Trustee
Page 4
## **Independent Examiner's Report to the Trustees of Aliyah Highways**
## **Independent examiner's report to the trustees of Aliyah Highways ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2022.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
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 independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with 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)).
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.
A J Bennewith FCA, FCPA, FFA, FFTA, FIPA, DChA, FRSA 3 Wey Court Mary Road Guildford Surrey GU1 4QU
Date: .............................................
Page 5
**Aliyah Highways**
## **Statement of Financial Activities for the Year Ended 30 September 2022**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
120,429
Other trading activities
2
77
Investment income
3
3
**Total**
120,509
**EXPENDITURE ON**
**Charitable activities**
Direct charitable
61,861
**NET INCOME/(EXPENDITURE)**
58,648
**Transfers between funds**
10
(51,639)
**Net movement in funds**
7,009
**RECONCILIATION OF FUNDS**
Total funds brought forward
24,528
**TOTAL FUNDS CARRIED FORWARD**
31,537|Restricted
funds
£
35,430
-
-
35,430
82,511
(47,081)
51,639
4,558
8,377
12,935|30.9.22
Total
funds
£
155,859
77
3
155,939
144,372
11,567
-
11,567
32,905
44,472|30.9.21
Total
funds
£
71,142
262
2
71,406
66,847
4,559
-
4,559
28,346
32,905|
|---|---|---|---|
The notes form part of these financial statements
Page 6
**Aliyah Highways**
## **Balance Sheet 30 September 2022**
|||||30.9.22|30.9.21|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||funds|funds|funds|funds|
||Notes|£|£|£|£|
|**FIXED ASSETS**||||||
|Tangible assets|7|-|6,282|6,282|8,377|
|**CURRENT ASSETS**||||||
|Debtors|8|1,479|-|1,479|1,225|
|Cash at bank||31,618|6,653|38,271|24,803|
|||33,097|6,653|39,750|26,028|
|**CREDITORS**||||||
|Amounts falling due within one year|9|(1,560)|-|(1,560)|(1,500)|
|**NET CURRENT ASSETS**||31,537|6,653|38,190|24,528|
|**TOTAL ASSETS LESS CURRENT LIABILITIES**||31,537|12,935|44,472|32,905|
|**NET ASSETS**||31,537|12,935|44,472|32,905|
|**FUNDS**|10|||||
|Unrestricted funds||||31,537|24,528|
|Restricted funds||||12,935|8,377|
|**TOTAL FUNDS**||||44,472|32,905|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2022 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 7
**Aliyah Highways**
## **Balance Sheet - continued 30 September 2022**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 28 April 2023 and were signed on its behalf by:
M Parker - Trustee
The notes form part of these financial statements
Page 8
**Aliyah Highways**
## **Notes to the Financial Statements for the Year Ended 30 September 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants payable are included in the SOFA when approved by the trustees and agreed with the other organisation. The value of such grants unpaid at the period end is accrued.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% reducing balance
## **Taxation**
The charity is exempt from corporation tax on its charitable activities. The charity is not registered for 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.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 9
**Aliyah Highways**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 30 September 2022**
## **2. OTHER TRADING ACTIVITIES**
|**2.**|**OTHER TRADING ACTIVITIES**|||
|---|---|---|---|
|||30.9.22|30.9.21|
|||£|£|
||Sales income|77|262|
|**3.**|**INVESTMENT INCOME**|||
|||30.9.22|30.9.21|
|||£|£|
||Deposit account interest|3|2|
|**4.**|**NET INCOME/(EXPENDITURE)**|||
||Net income/(expenditure) is stated after charging/(crediting):|||
|||30.9.22|30.9.21|
|||£|£|
||Depreciation - owned assets|2,095|3,590|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
One member of Key Management Personnel received fees of £5,757 (2021: £6,686) for work involving planning and administration.
## **Trustees' expenses**
No expenses were reimbursed to trustees during the year ended 30 September 2022.
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
Restricted
funds
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
70,141
1,001
Other trading activities
262
-
Investment income
2
-
**Total**
70,405
1,001
**EXPENDITURE ON**
**Charitable activities**
Direct charitable
41,950
24,897
**NET INCOME/(EXPENDITURE)**
28,455
(23,896)
**Transfers between funds**
(20,306)
20,306
**Net movement in funds**
8,149
(3,590)|Total
funds
£
71,142
262
2|
|---|---|
||71,406|
||66,847|
||4,559
-|
||4,559|
continued...
Page 10
**Aliyah Highways**
## **Notes to the Financial Statements - continued for the Year Ended 30 September 2022**
|**6.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted||Total|
|||funds|funds||funds|
|||£||£|£|
||**RECONCILIATION OF FUNDS**|||||
||Total funds brought forward|16,379|11,967||28,346|
||**TOTAL FUNDS CARRIED FORWARD**|24,528|8,377||32,905|
|**7.**|**TANGIBLE FIXED ASSETS**|||||
||||||Motor|
||||||vehicles|
||||||£|
||**COST**|||||
||At 1 October 2021 and 30 September 2022||||14,360|
||**DEPRECIATION**|||||
||At 1 October 2021||||5,983|
||Charge for year||||2,095|
||At 30 September 2022||||8,078|
||**NET BOOK VALUE**|||||
||At 30 September 2022||||6,282|
||At 30 September 2021||||8,377|
|**8.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
||||30.9.22||30.9.21|
||||£||£|
||Gift Aid recoverable||1,479||1,225|
continued...
Page 11
**Aliyah Highways**
## **Notes to the Financial Statements - continued for the Year Ended 30 September 2022**
## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Accrued expenses
**10.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
Ukraine General Fund
**Restricted funds**
Chesed fund
Poland-Ukraine fund
Moldova-Ukraine fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as
**Unrestricted funds**
General fund
Ukraine General Fund
**Restricted funds**
Chesed fund
Poland-Ukraine fund
Moldova-Ukraine fund
**TOTAL FUNDS**|At
1.10.21
£
24,528
-
24,528
8,377
-
-
8,377
32,905
follows:|Net
movement
in funds
£
36,969
21,679
58,648
(9,742)
(33,553)
(3,786)
(47,081)
11,567
Incoming
resources
£
90,603
29,906
120,509
14,999
12,965
7,466
35,430
155,939|30.9.22
30.9.21
£
£
1,560
1,500
Transfers
between
At
funds
30.9.22
£
£
(51,639)
9,858
-
21,679
(51,639)
31,537
14,300
12,935
33,553
-
3,786
-
51,639
12,935
-
44,472
Resources
Movement
expended
in funds
£
£
(53,634)
36,969
(8,227)
21,679
(61,861)
58,648
(24,741)
(9,742)
(46,518)
(33,553)
(11,252)
(3,786)
(82,511)
(47,081)
(144,372)
11,567|
|---|---|---|---|
continued...
Page 12
**Aliyah Highways**
## **Notes to the Financial Statements - continued for the Year Ended 30 September 2022**
## **10. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
Chesed fund
Uzbekistan fund
**TOTAL FUNDS**|Net
Transfers
At
movement
between
At
1.10.20
in funds
funds
30.9.21
£
£
£
£
16,379
28,455
(20,306)
24,528
11,967
(22,404)
18,814
8,377
-
(1,492)
1,492
-
11,967
(23,896)
20,306
8,377
28,346
4,559
-
32,905|
|---|---|
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|70,405|(41,950)|28,455|
|**Restricted funds**||||
|Chesed fund|1,001|(23,405)|(22,404)|
|Uzbekistan fund|-|(1,492)|(1,492)|
||1,001|(24,897)|(23,896)|
|**TOTAL FUNDS**|71,406|(66,847)|4,559|
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.
continued...
Page 13
**Aliyah Highways**
## **Notes to the Financial Statements - continued for the Year Ended 30 September 2022**
## **10. MOVEMENT IN FUNDS - continued**
## **Uzbekistan Fund**
This is for specific donations received and passed on to Uzbekistan projects during the year.
## **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**
|Independent Examiner's remuneration|2022
£
1,500|2021
£
1,500|
|---|---|---|
Page 14