```
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
```
- `(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 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:
```
- `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.
```
## **`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
```