OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-09-30-accounts

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 2023
for
Aliyah Highways
A J Bennewith
FCA, FCPA, FFA, FFTA, FIPA, DChA, FRSA
Upper Ground Floor
18 Farnham Road
Guildford
Surrey
GU1 4XA
Aliyah Highways

Contents of the Financial Statements for the Year Ended 30 September 2023

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 12
Detailed Statement of Financial Activities 13
Aliyah Highways

Report of the Trustees for the Year Ended 30 September 2023

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended30September2023.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, USA and this year, also from Kenya.
Thealiyahcourse,writtenbyPatFramewiththeaimofeducatingtheChristianCommunityoftheimportance and
biblicalbasis of Aliyahhas now also been translatedinto German.It has been taughtin Hollandand also by zoom to a
group in Kenya.
Theaidprojectcontinues,andintheyearwesentafurthertwo40'containersofhumanitarianaidtoIsrael in
partnershipwithMTI inIsrael.Collectionsareunderwayforthenextcontainer.As wellas clothing,we are receiving
veryusefulitemssuchas zimmerframes,incontinencepads,etc.Ourcollectionpointscontinueto be inCarlisle and
NorthernIreland.Additionally,we receivea smallgranteveryyeartoassistJewishpeopleinthealiyahprocess who
have extra needs due to suffering from cancer, heart issues and other medical needs.
The outbreakof war between Russia and Ukraineaffectedour work and teams in those countries.We have been  able
to help many Jewish Ukrainianrefugeeswho left Ukrainevia Moldovaand Poland.In Polandwe partnerwith a  Polish
charity,Simkha Dom.The refugees have been helped with food, clothing,accommodation,transport,documents and,
aboveall,moralsupport.Wecontinuesupportingaliyah,particularlyinFranceandGeorgiaaswellandalso other
nations as required.
Page 1
Aliyah Highways

Report of the Trustees for the Year Ended 30 September 2023

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
meetings in furtheranceof these responsibilities- duringthe pandemicthese have been held over zoom.On behalf of
theTrustees,PatFrame,InternationalProjectsDirector,spenttimeoverseeingandvisitingthevariousprojects 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 2023

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

E Maclachlan

Independent Examiner

A J Bennewith
FCA, FCPA, FFA, FFTA, FIPA, DChA, FRSA
Upper Ground Floor
18 Farnham Road
Guildford
Surrey
GU1 4XA

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 ............................................. and signed on its behalf by:
........................................................................
M Parker - 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 2023.

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
Upper Ground Floor
18 Farnham Road
Guildford
Surrey
GU1 4XA
Date: .............................................
Page 4
Aliyah Highways

Statement of Financial Activities

for the Year Ended 30 September 2023

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
104,725
Other trading activities
2
-
Investment income
3
114
Total
104,839
EXPENDITURE ON
Charitable activities
Direct charitable
88,774
NET INCOME/(EXPENDITURE)
16,065
Transfers between funds
10
(12,189)
Net movement in funds
3,876
RECONCILIATION OF FUNDS
Total funds brought forward
31,537
TOTAL FUNDS CARRIED FORWARD
35,413
Restricted
funds
£
8,501
-
-
8,501
27,820
(19,319)
12,189
(7,130)
12,935
5,805
30.9.23
Total
funds
£
113,226
-
114
113,340
116,594
(3,254)
-
(3,254)
44,472
41,218
30.9.22
Total
funds
£
155,859
77
3
155,939
144,372
11,567
-
11,567
32,905
44,472
The notes form part of these financial statements
Page 5
Aliyah Highways

Balance Sheet

30 September 2023

30.9.23 30.9.22
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 7 - 4,712 4,712 6,282
CURRENT ASSETS
Debtors 8 1,546 - 1,546 1,479
Cash at bank 35,487 1,093 36,580 38,271
37,033 1,093 38,126 39,750
CREDITORS
Amounts falling due within one year 9 (1,620) - (1,620) (1,560)
NET CURRENT ASSETS 35,413 1,093 36,506 38,190
TOTAL ASSETS LESS CURRENT LIABILITIES 35,413 5,805 41,218 44,472
NET ASSETS 35,413 5,805 41,218 44,472
FUNDS 10
Unrestricted funds 35,413 31,537
Restricted funds 5,805 12,935
TOTAL FUNDS 41,218 44,472
The charitablecompanyis entitledto exemptionfrom audit under Section477 of the CompaniesAct 2006 for the year
ended 30 September 2023.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
30 September 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
The notes form part of these financial statements
continued...
Page 6
Aliyah Highways

Balance Sheet - continued

30 September 2023

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
............................................. and were signed on its behalf by:
.............................................
M Parker - Trustee
The notes form part of these financial statements
Page 7
Aliyah Highways
Notes to the Financial Statements
for the Year Ended 30 September 2023

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 2023

2. OTHER TRADING ACTIVITIES

2. OTHER TRADING ACTIVITIES
30.9.23 30.9.22
£ £
Sales income - 77
3. INVESTMENT INCOME
30.9.23 30.9.22
£ £
Deposit account interest 114 3
4. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
30.9.23 30.9.22
£ £
Depreciation - owned assets 1,570 2,095

5. TRUSTEES' REMUNERATION AND BENEFITS

Onememberof Key ManagementPersonnelreceivedfees of £253(2022:£5,757)forworkinvolving planning
and administration.

Trustees' expenses

No expenses were reimbursed to trustees during the year ended 30 September 2023.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
120,429
Other trading activities
77
Investment income
3
Total
120,509
EXPENDITURE ON
Charitable activities
Direct charitable
61,861
NET INCOME/(EXPENDITURE)
58,648
Transfers between funds
(51,639)
Net movement in funds
7,009
RECONCILIATION OF FUNDS
Total funds brought forward
24,528
Restricted
funds
£
35,430
-
-
35,430
82,511
(47,081)
51,639
4,558
8,377
Total
funds
£
155,859
77
3
155,939
144,372
11,567
-
11,567
32,905
continued...
Page 9
Aliyah Highways

Notes to the Financial Statements - continued

for the Year Ended 30 September 2023

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£ £ £
TOTAL FUNDS CARRIED FORWARD 31,537 12,935 44,472
7. TANGIBLE FIXED ASSETS
Motor
vehicles
£
COST
At 1 October 2022 and 30 September 2023 14,360
DEPRECIATION
At 1 October 2022 8,078
Charge for year 1,570
At 30 September 2023 9,648
NET BOOK VALUE
At 30 September 2023 4,712
At 30 September 2022 6,282
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£ £
Gift Aid recoverable 1,546 1,479
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£ £
Accrued expenses 1,620 1,560
10. MOVEMENT IN FUNDS
Net Transfers
At movement between At
1.10.22 in funds funds 30.9.23
£ £ £ £
Unrestricted funds
General fund 9,858 16,065 (12,189) 13,734
Ukraine General Fund 21,679 - - 21,679
31,537 16,065 (12,189) 35,413
Restricted funds
Chesed fund 12,935 (19,319) 12,189 5,805
TOTAL FUNDS 44,472 (3,254) - 41,218
continued...
Page 10
Aliyah Highways

Notes to the Financial Statements - continued for the Year Ended 30 September 2023

10. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Ukraine General Fund
Restricted funds
Chesed fund
TOTAL FUNDS
Incoming
resources
£
97,484
7,355
104,839
8,501
113,340
Resources
Movement
expended
in funds
£
£
(81,419)
16,065
(7,355)
-
(88,774)
16,065
(27,820)
(19,319)
(116,594)
(3,254)

Comparatives for movement in funds

Unrestricted funds
General fund
Ukraine General Fund
Restricted funds
Chesed fund
Poland-Ukraine fund
Moldova-Ukraine fund
TOTAL FUNDS
Net
Transfers
At
movement
between
At
1.10.21
in funds
funds
30.9.22
£
£
£
£
24,528
36,969
(51,639)
9,858
-
21,679
-
21,679
24,528
58,648
(51,639)
31,537
8,377
(9,742)
14,300
12,935
-
(33,553)
33,553
-
-
(3,786)
3,786
-
8,377
(47,081)
51,639
12,935
32,905
11,567
-
44,472
Net
Transfers
At
movement
between
At
1.10.21
in funds
funds
30.9.22
£
£
£
£
24,528
36,969
(51,639)
9,858
-
21,679
-
21,679
24,528
58,648
(51,639)
31,537
8,377
(9,742)
14,300
12,935
-
(33,553)
33,553
-
-
(3,786)
3,786
-
8,377
(47,081)
51,639
12,935
32,905
11,567
-
44,472
31,537
12,935
-
-
12,935
44,472
continued...
Page 11
Aliyah Highways

Notes to the Financial Statements - continued

for the Year Ended 30 September 2023

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Ukraine General Fund
Restricted funds
Chesed fund
Poland-Ukraine fund
Moldova-Ukraine fund
TOTAL FUNDS
Incoming
resources
£
90,603
29,906
120,509
14,999
12,965
7,466
35,430
155,939
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
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:
A transfer was made from the General Fund to cover the shortfall on the Chesed Fund this 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

2023 2022
£ £
Independent Examiner's remuneration 1,620 1,500
Page 12
Aliyah Highways
INCOME AND ENDOWMENTS
Donations and legacies
Donations and gifts
Other trading activities
Sales income
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Charitable activities
Fundraising, promotion & education
Depreciation of tangible fixed assets
Grants to institutions
Grants to individuals
Support costs
Management
Accounting
Travel
Bank charges
Admin & secretarial
Aid expenses
Total resources expended
Net (expenditure)/income
Detailed Statement of Financial Activities
for the Year Ended 30 September 2023
30.9.23
30.9.22
£
£
113,226
155,859
-
77
114
3
113,340
155,939
5,192
3,310
1,571
2,094
53,633
58,859
38,102
51,404
98,498
115,667
1,620
1,560
59
120
-
172
2,228
7,807
14,189
19,046
18,096
28,705
116,594
144,372
(3,254)
11,567
Detailed Statement of Financial Activities
for the Year Ended 30 September 2023
30.9.23
30.9.22
£
£
113,226
155,859
-
77
114
3
113,340
155,939
5,192
3,310
1,571
2,094
53,633
58,859
38,102
51,404
98,498
115,667
1,620
1,560
59
120
-
172
2,228
7,807
14,189
19,046
18,096
28,705
116,594
144,372
(3,254)
11,567
155,939
3,310
2,094
58,859
51,404
115,667
1,560
120
172
7,807
19,046
28,705
144,372
11,567
This page does not form part of the statutory financial statements
Page 13