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& F￿A, 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

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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.
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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 p￿seftt. 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.
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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
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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, F￿A, 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
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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
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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
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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
N￿Ass￿s
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 w￿h Sectlons 386 and 387 of the
Companies Act 2006 and
preparing fInanc￿l 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
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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
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Notes to the financial Statements
for the YeaT Ended 30 se
tember 2024
ACCOUNTING POUCIES
Basts of p￿paring 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 p￿pa￿d 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,
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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(C￿dit1nE).
30.9.24
30.9.23
Depreciation- owned a55ets
Deficlt on d￿POSal 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
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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
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Notes to the financial Statements- continued
for the Year Ended 30 Se
tember 2024
CREDrroRS: Amour￿5 FALLING DUE W￿H1N 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
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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.
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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
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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