REGisfERED COMPANY NUMBEIL. 04495365 (England and Wale5) REGISTERED CHARITY NUMBER: 1094773 Re ort otthè Trustees and Unaudited finan tat nts for the Year Ended 30 Se tember 2024 hHi A J Bennewith FCA, FCPA, FF& FA, FIP4 DChA. FRSA Upper Ground Floor 18 Famham Road Guildford Surrey GU14XA
wa Contents of the Finandal Statements for the Year Ended 30 Se embÈr 2024 Page Report of the Trustees Independent Examlner's Report Ststernent of Finanaal Artlvltles Balance Sheet Notes to the Finandal Statements 9 to 14 Detailed Statement of Flnancial Activities 15
hHi Re ort of theTru5tees forthe Year Ended 30 se tember2024 The trustees who are also directors of the charity for the purposes of the Companies Att 2006, present their report with the financial statements of the charity for the year ended 30 September 2024. The trustees have adopted the provisions of Accounting and Reporting by Charfcies-. Statement of Recommended practi applicable to charrties preparing their accounts in accordance with the financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. OBJECTIVES AND ACTIVITIES Objertives and aims The obJects of the charity are". al 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 Sovlet Union. particularly (but not exclusive) amongst people of the Jewish faith, such relief to include (but not by way of limltationl the 5UPPOrt of children livlng in orphanages, the support of children living in needy families, the support of wldows and elderly persons in need and the support of poor emigrants of the Jewish falth orof Jewish ance5tryto makeAllyah. bl To advance the education of the public in Jewish hlstory. culture and religion by the production of wrltten and visual material and the promotion of educational events for the education of both children and adults in partlcular (but not exclusivelyl for the persons of Jewish faiih. cl To advance the educatlon of Chrfstlan and Jewish communities throughout the wodd about their respective cultures and beliefs and the common origins of such cultures and beliefs. dl To provide in the interests of social welfare facilities for leisure time occupatlon which are capable of improving the condition of life for those persons for whom they are provlded by reason of their youth or age or by reason of their being provided for by the public at large. The trustees have complled with the duty in section 17{5) of the Charities Act 2011 to have due regard to publlc benefit guidance published by the Charlty Commission. Page I
ahHi hwa Re rt of the Trustees forthe Year Ended 30 Se tember 2024 ACHIEVEMENT AND PERFORMANCE Development. Activitie5 and Achievements The charity is funded at present solely by donations. which have been received both from indÈviduals and groups (including churchesl from the UK, Ireland, USA and also from Poland. We also receive a grant from AA Trust which is speciflcally to help those makÈng aliyah who have certain health conditions or are in extreme poverty. The aliyah course, written by Pat Frame with the aim of educating the Christian Communlty of the importance and biblical basis of Aliyah has been taught in Holland and UL Pat also spoke in various meetings throughout the year, teaching on Aliyah. This included a small conference in North Wales organised by Prayer for Israel and a day conference in Edinburgh organised by International Christian Embassy (Ic). She also kept in contact with leadership of other related ministries in the UK- Bridges for Peace and Ebenezer Operation Exodus. One of our volunteers, Dr Fred Wright, has developed very strong relationships with the Chief Rabbis (Ashkenazi and Sephardic) In Manchester and. mainly as a result of this, has been able to help a number of Jewish families make aliyah from UK. They have not needed financial help but have needed information and support. The costs to Ezra UK are expenses for Dr Wright. The aid project has now sropped due to the fart that Ministry to 15roel where we sent the aid to, Is now receiving brand new items from stores in Israel and also by container from the USA. Wtth the rising costs of sendln8 containers, it was not consldered worth the effort and expense to send containers of second hand matertal5. In August 2023 Mirjam Wagner-cullen joined our UK team on a part time seif-employed basis. As Pat's work 15 largelv oncerned with Ezra Internatlonal's work overall and the work in other nations. Mirjam will seek to develop the work more in UK, particularly in relation to social media, wrttten newsletteT5 and help with other admlnistration as required. The outbreak of war between Russia and Ukralne has contlnued to affect our work and teams in those countries. We have been able to help many Jewish Ukrainian refugees who left Ukraine via Moldova and Poland. An avera8e of around 50 Ukrainian Jewish refugees continue to leave Ukraine for Israel via Moldova every month. They are helped both by our teams in Ukraine and Moldova. In Poland we partner wtth a Polish charity. Simkha Dom. There are few Jewish refugees now leaving Ukraine via Poland for Israel as there is no possibility for consular checks there. However, there are stlll some long-term refugees there who are still in the process of sorting out their paperwork. The refugees have been helped with food, clothin& accommodation, transport, documents and, above all. moral support. We continue sUPPOrting allyah, particularly in France and Georgia as well and also other nations as required, particularly Mexico and Uzbekistan. FINANaAL REVIEW Grant-making policies It is the policy of the charty to consider grants to organisation5 that are already working In the area of 'helping Jewish people to Israel,, particularly, at pseftt. in the former Soviet Union countries and South America. Currently, the charty is not directly involved in either doing the work or employing staff. The intention is to make 8rants on a regular basis Iusually monthlyl, as funds allow, facilitating the longer-term sustainability of artivities. All applications for funds rnust be in writing and from organisations and groups that have proven experience and a track record that demonstrnte their role in 'helping Jewsh people to15rael'. Grants have also been made to support Ezra's children's work in Ukraine under the projert title Abacus - Children Count. The work in Ukraine is of long stsndin8 and the team members highly qualified. They are working wlth 'at risk, children livin8 in very poor conditions. This work has continued in ukraine durin8 the war and the teams have been feeding around 200 needy families in Kyiv monthly. Page 2
hHi hwa Re rt of the Truste forthe Year Ended 30 Se tÈmber 2024 FINANCIAL REVIEW Reserve5 policy The trustees recognise their legal duty to apply the charity's income thin reasonable time after receipt. However, In order to ensure that the chartty 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 rts 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 rts planned level of attivity 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 recognlse however, that it may not be possible to adhere strictly to a predetenmined level and this statement is regarded more as a declaration of good intent than a firm commitment. STRUCTURE. GOVERNANCE AND MANAGEMENT Governlng document Aliyah Highways is a company limited by guarantee and a registered charty. It is governed by its Memorandum and Articles of Association. Aliyah Highways became a registered charity on 26 November 2002. Or8anlsatlonal rtrurture 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 ts vested in the Board of Trustees a5 a whole. The Board of Trustees is responsible for all aspects of the management and running of the charty and hold bl-annual meetings in furtherance of these responsibilities - durlng the pandemic these have been held over zoom. On behalf of the Trustees, Pat Frame. International Projects Dlrertor. spent time overseeing and vislting the various prolects that Aliyah Highways has chosen to sponsor. Wider network Ezra UK (Aliyah Highwaysl is a separate legal entity from Ezrd International. Ezra UK raises funds for aliyah projects which are overseen by Ezra International. Risk managernent The trustees are responsible for establishing and maintsining the charty's system of internal controls. The systems, which have been established and implemented, are designed to meet the particular needs of the charlty. The trustees have also reviewed the major risk5 to which the charity is exposed and are confident that review systems have been established to mitigate those risks. REFERENCE AND ADMINisfRATIVE DEfAILS Registered Company number 04495365 IEngland and Wales) Registered Charlty number 1094773 Page 3
hHi Re rt of the Trustees ear Ended 30 Se tember 2024 Registered office Ezra UK Initial Business Centre Wilson Business Park Manchester M408WN Trustees R H McNeill M Parker Chairman Ms LJ Hopley CLScott P Frame {3ppointed 22.2.25) E Maclachlan (appointed 22.2.25) G Sneddon {appointed 22.2.25) Company Secretary E Madachlan Independent Examiner AJ Bennewith FA FCPA, FFA, FA, FIPA, OChA FR5A Upper Ground Floor 18 Farnham Road Guildford Surrey GUI 4XA Solicitors Farrer & Co 66 Lincoln's Inn Field London WC2A 3LH Prinupal bankers Lloyds Bank PLC PO Box 340 2nd Floor 234 High Street Exeter LX4 3ZB YA / 2ti23 Approved by order of the board of trustees on ............................................. and signed on its behalf by: M Parker-Trustee Page 4
Inde endent ExaminÈes R ort to the Trustees of hHI hwa Indèpendent examiner'5 report to the trustees of Aliyah Highways l*hÈ Company,) I report to the charty trustees on my examination of the atcounts of the Company for the year ended 30 September2024. Re5PDn5ibilities and basls of report As the chartty's trustees of the Company land also its direttors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Art 2tKJ61'the 2006 Act.). Having sztisPied myself that the attounts 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 respett of my examination of your charity's accounts as corried OLrt under Settion 145 of the Charities Art 2011 1.the 2011 Art'l. In carryiftg out my examination I have followed the Direttion5 given by the Charity Commission under Section 14515) Ib} of the 2011 Act. Independènt examiner's statement I have completed my examination. I conflrm that no matter5 have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Att; or the accounts do not accord with those records: or the accounts do not comply with the accounting requirements of Sertion 396 of the 2006 Act other than any requirement that the accounts gwe a true and fair vlew which is not a matter considered as part of an independent examination; or the accounts have not been prepared ID accordance wtth the methods and principle5 of the Statement of Recommended Practice for accounting and reporting by charltles (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republlc of Ireland IFRS 10211. I have no concerns and have come across no other matters in connertion with the examlnation to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. AJ Bennewlth FCA, FCPA, FFA, FFfA, FIPA, DCh& FRSA Upper Ground Floor 18 Famham Road Guildford Surrey GUI 4XA 3M Page 5
hHi hwa Statement of finaTTcial Activities for thÈ Year Ended 30 Se tember2024 30.9.24 Total funds 30.9.23 Total funds Unrestritted funds Restricted funds Notes INCOME AND ENDOWMETr¥fs FROM Donations and legacies 72,385 12,999 85,384 113,226 Investment income 159 159 114 Total 72.544 12,999 85,543 113.340 EXPENDITURE ON Charitable artivities Direct charitable 96,230 8,653 104,883 116,594 NET INCOME/IEXPENDITURE) (23,686) 4,346 119.340) 13,2541 RECONCILIATION OF FUNDS Total funds brought forward 35.413 5,805 41,218 44,472 TOTAL FUNDS CARRIED FORWARO 11.727 lo,1 21,878 41,218 The notes form part of these financial ststements Page 6
hwa 8alaft Sheet 30Se tember 2024 30.9.24 Total funds 30.9.23 Total funds Unrestricted funds Re5trirted funds Notes FIXED ASSETS Tangible assets 4,712 CURRENT A5SEfs Debtor5 Cash at bank 2.216 11,191 2,216 21.342 1,546 36,580 10.151 13.407 lo.1 23,558 38,126 CREDITORS Amounts falling due within one year (1,6801 {1,6801 11,6201 NET CURREMf AssErs 11,727 10,151 21,878 36,506 TOTAL ASSEfs LESS CURRENT LIABILMES 11,727 10,151 21,878 41,218 NAsss 11.727 10.151 21,878 41,218 FUNDS Unrestrlcted funds Restrlrted funds 11,727 10,151 35.413 5,805 TOTAL FUNtJs 21,878 41,218 The charitable company is entitled to exemption from audit under Sertion 477 of the Companies Art 2006 for the year ended 30 September 2024. The members have not required the company to obtain an audtt of its financlal statements for the year ended 30 September 2024 in accordance wlth Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for lal ensuring that the charttable company keeps accounting records that comply wh Sectlons 386 and 387 of the Companies Act 2006 and preparing fInancl 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 defictt for each financial year in accordance with the requlrements of Sertions 394 and 395 and which otherwise comply with the requirements of the Companie5 Art 2006 relating to financial ststements, 50 far as applicable to the charitsble company. Ibl The notes forni part of these financial 5taternents Page 7 continued...
hHi Balance Sheet- contlnued 30Se ember 2024 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the sm311 companies regime. The financial statements We approved by the Board of Trustees and aLrthorised for issue on and were signed on tts behalf by: M Parker- Trustee The notes form part of these financÉal statements Page 8
hHi hwa Notes to the financial Statements for the YeaT Ended 30 se tember 2024 ACCOUNTING POUCIES Basts of pparing the finanual statements The financial statements of the charitable company. which is a public benefrt entity under FRS 102, have been prepared in accordance wtth the Charrties SORP (FPS 1021 'Accounting and Reporting by Charities-. Ststement of Recommended Prartice applicable to charrties preparing their accounts in accordance with the financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) leffective l 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 ppad underthe hlstorical cost convention. Income All income is recognised in the Statement of financial Attivitie5 once the charity ha5 entitlement to the funds. It is probable that the income will be recelved and the amount can be measured reliably. Expenditure Liabilities are recognised as expendrture as soon as there is a legal or constructive obligation committing the charty 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 classrfied under headings that aggregate all cost related to the category. Where costs cannot be dlrertly attributed to partlcular headings they have been allocated to artivities on a basls consSstent wlth 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 Motor vehlcles - 25% reducing balance Taxation The charity is exempt from corporation tax on rts charrtable attivitie5. The charity is not registered for Value Added Tax IVAn. Expenditure in these financial statements therefore includes VAT payable where appropriate. Fund accounting Unrestrirted funds can be used In accordance with the charitable objectives at the discretion of the trustees. Restritted funds can only be used for particular restrirted purposes within the objects of the charity. Restrictions arfse when specified by the donor or when funds are raised for particular restritted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements, Page 9 continued...
hHi hwa Notes to the financi315tatements- continued for the Year Ended 30 Se ember2024 INVESTMENT INCOME 30.9.24 30.9.23 Deposit account Interest 159 114 NEf INCOME/(EXPENDITURE Net incomellexpendfturel is stated after chargingj(Cdit1nE). 30.9.24 30.9.23 Depreciation- owned a55ets Deficlt on dPOSal of fixed assets 1.570 1,712 TRUSTEES. REMUNERATION AND BENEFfTS No fees were pald to trustees or key management personnel during the year ended 30 September 2024, 12023: £2531. Trustees. expenses No expenses were reimbursed to trustees during the year ended 30 September 2024. COMPARATIVES FOR THE sfATEMENT OF FINANCIAL AcnvtnES Unre5trirted funds Restricted funds Total funds INCOME AND ENDOWMENTS FROM Oonations and legacies 104,725 8,501 113,226 Investment income 114 114 Total 104,839 8,501 113,340 EXPENDITURE ON Charitable artlvitles Direct char¢table 88,774 27,820 116,594 NEf INCOMEI(EXPENDrruRE) Transfers between funds 16,065 {12,189} 119,319) 12.189 13,2541 Net movement in fvnds 3.876 17.130) 13.254} RECONCILIATION OF FUNDS Total funds brought forward 31.537 12.935 44,472 Pa8e 10 continued...
hHi hwa Notes to the FinancTal Statements- tontlnued forthe Year Ended 30 Se ember 2024 COMPARATIVES FOR ThE STATEMENT OF FINANCIAL AcllviTIES- continued Unrestrtcted nds Restrirted funds Total fund5 TOTAL FUNDS CARRIED FORWARD 35.413 5,S05 41,218 TANGIBLE FIXED ASSETS Motor vehicles COST At l Ortober 2023 Disposals 14,360 114,3601 At 30 September 2024 DEPRECIATION At l October 2023 Eliminated on disposal 9,648 19,6481 At 30 September 2024 NEf BOOK VALUE At 30 September 2024 At 30 September 2023 4,712 DEBTORS: AMOUNT5 FALLING DUE WITHIN ONE YEAR 30.9.24 30.9.23 Gift Aid recoverable 2,216 1,546 Page 11 ontinued...
ahHi Notes to the financial Statements- continued for the Year Ended 30 Se tember 2024 CREDrroRS: Amour5 FALLING DUE WH1N ONE YEAR 30.9.24 30.9.23 Accrued expensos 1,680 1,620 MOVEMENT IN FUNDS Net movement in funds At 1.10.23 At 30.9.24 Unrestrirted funds General fund 35.413 (23,6861 11,727 Restricted funds Chesed fund 5.805 4.346 10,151 TOTAL FUNDS 41,218 119,3401 21,878 Net movement in funds, included in the above are a5 follows: Incoming resources Resource5 expended Movement infunds Unrestrirted funds General fund 72,544 196,2301 123.6861 Restrlrted funds Chesed fund 12,999 18,6531 4,346 TOTAL FUNDS 85.543 1104.8831 119,3401 Page 12 continued...
hHi hwa Notes to the Financial Statements- continued forthÈ Year Ended 30 Se temb r 2024 MOVEMETr IN FUNDS- continued Comparative5 for movement in funds Net movement in funds Transfers between funds At 1.10.22 At 30.9.23 Unrestricted funds General fund Ukraine General Fund 9.858 21,679 16,065 112,1891 13,734 21,679 31.537 16,065 {12.1891 35,413 Rèstricted funds ChÉsed fund 12,935 119,3191 12,189 5,805 TOTAL FUNDS 44.472 13.2541 41,218 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrlrted funds General fund Ukraine General Fund 97.484 7,355 181.419) 17,355) 16,065 104.839 {88.774} 16,065 Restrlcted funds Chesed fund 8,501 (27,8201 119,3191 TOTAL FUNDS 113,340 1116,5941 {3.2541 The purpose of each fund is as foll0v- Gèneral Fund These are unrestritted funds available to further the general purposes of the charity. Chesed Fund These are restritted 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 maknng Aliyah. Humanttarian aid for sending out to Israel. Page 13 continued...
hHi hwa NotÈs to the Financial Statements- continued for thÈ YÈar Ended 30 S ember 2024 io. RELATED PARTY DISCLOSURES There were no related party transartions, otherthan those disclosed in note 4 to these accounts. ii. INDEPENDEDTh &WINER'S REMUNERATION 2024 2023 Independent Examiner's remuneration 1.680 1,620 Page 14
AJ" h HI hwa Oetailed Statemerrt of Fin?ncial Activitses forthe Year EndÈd 30 Se mber 2024 30.9.24 30.9.23 INCOME AND ENDOlbVMENTS Donations and legacies Donations and gifts 85,384 113,226 Investment Income Deposit account interest 159 114 Totsl incoming resources 85,543 113,340 EXPENDITURE Charitable activities Fundraisin& promotion & educatlon Depreciation of tangible fixed assets Loss on sale of tangible fixed a55ets Grant5 to institutions Grants to individuals 5,164 5.192 1.571 1,712 40,810 38,190 53,633 38,102 85.876 98,498 Support Costs Management AccountSng Travel Admin & secretarial Aid expenses 1,680 1,620 59 2,228 14,189 7,967 9,360 I9,7 18.096 Total resources expended 104,883 116,594 Net expendlture 119,3401 13,2541 This pa8e doe5 not forni part of the statutory financi315tatements Pa8e 15