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2025-09-30-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 2025
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 2025

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 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 2025

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended30September2025.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.
Page 1
Aliyah Highways

Report of the Trustees for the Year Ended 30 September 2025

ACHIEVEMENTS AND PERFORMANCE

Development, Activities and Achievements

Thecharityisfundedatpresentsolelybydonations,whichhavebeenreceivedbothfromindividualsand groups
(includingchurches)fromthe UK, Ireland,USA andalsofromPoland.We alsoreceivea grantfromAA Trustwhich is
specifically to help those making aliyah who have certain health conditions or are in extreme poverty.
Thealiyahcourse,writtenbyPatFramewiththeaimofeducatingtheChristianCommunityoftheimportance and
biblicalbasisofAliyahhasbeentaughtinHollandandUK.Patalsospokeinvariousmeetingsthroughoutthe year,
teachingonAliyah.Thisincluded3newchurchgroups,aconferenceforPastors&Leadersin Northhampton,
interviewsonRevelationTV,GenesisRadioandvariousmeetingsonzoomwithdifferentgroups.Shealsokept in
contactwithleadershipofotherrelatedministriesintheUK-Prayer,forIsrael,BridgesforPeaceand Ebenezer
OperationExodus.In addition,we helda dayconferencein EastKilbride,ScotlandjointlywithPrayerforIsrael. This
was a successful meeting, and we hope to have further similar days.
Oneof ourvolunteers,Dr FredWright,hasdevelopedverystrongrelationshipswiththeChiefRabbis(Ashkenazi and
Sephardic)inManchesterand,mainlyasaresultofthis,hasbeenabletohelpanumberofJewishfamilies make
aliyahfrom UK.They have not neededfinancialhelp but have neededinformationand support.The costs to Ezra UK
are expenses for Dr Wright.
DrWrightalsohashadanumberofarticlesrelatingtoIsraelandaliyahpublishedinSwordMagazine, Heart
Newspaperandotherpublicationsthroughouttheyear.Hehasspokeninanumberofuniversitiesalso,mainly on
anti-semitism.
Mirjamhascontinuedworkonaparttimebasislargelydevelopingoursocialmediapresencebutalsotaking on
various administrative duties, including book-keeping.
The outbreakof war betweenRussiaand Ukrainehas continuedto affect our work and teams in thosecountries. We
havebeenabletocontinuetohelpmanyJewishUkrainianrefugeeswholeftUkraineviaMoldova.Anaverage of
around50 UkrainianJewishrefugeescontinuetoleaveUkraineforIsraelviaMoldovaeverymonth.Theyare helped
bothbyourteamsinUkraineandMoldova.Therecontinueto be some longtermJewishrefugeesIn Polandand we
partnerwithaPolishcharity,SimkhaDomtohelppayfortheirpaperworkcostswhentheyarise.We continue
supportingaliyah,particularlyin FranceandGeorgiaas well andalsoothernationsas required.We are alsoseeing a
riseinaliyahintheUK duetorisinganti-semitismandwe havehelpedanumberofpeoplewiththeiraliyah process
from here.  We are seeing a rise in aliyah also from other countries, most notably France.

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'.
We have lost our donorsfor the children'swork in Ukraineresultingin much less activityhere.We have not ruled out
helping them in the future either on a monthly basis or with occasional grants.
Page 2
Aliyah Highways

Report of the Trustees for the Year Ended 30 September 2025

FINANCIAL REVIEW

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 months' 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

Thetrusteeswhohaveservedduringtheperiodarenamedonpage4.ThreenewTrusteeswereappointedin this
period.
The Boardof Trusteesis responsiblefor all aspectsof the managementandrunningof the charityandhold bi-annual
meetingsinfurtheranceoftheseresponsibilities.OnbehalfoftheTrustees,PatFramespenttimeoverseeing and
visitingthevariousprojectsthatAliyahHighwayshaschosentosponsorandisinregularcontactwiththose we
support.

Wider network

EzraUK(AliyahHighways)isaseparatelegalentityfromEzraInternational.EzraUKraisesfundsforaliyah projects
which are overseen by Ezra International.

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)

Registered Charity number

1094773

Registered office

Ezra UK
Initial Business Centre
Wilson Business Park
Manchester
M408WN
Page 3
Aliyah Highways

Report of the Trustees for the Year Ended 30 September 2025

Trustees

R H McNeill
M Parker Chairman
Ms L J Hopley
C L Scott
P Frame (appointed 22.2.25)
E Maclachlan (appointed 22.2.25)
G Sneddon (appointed 22.2.25)

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 4

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 2025.

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 5
Aliyah Highways

Statement of Financial Activities

for the Year Ended 30 September 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
90,247
Other trading activities
2
221
Investment income
3
126
Total
90,594
EXPENDITURE ON
Raising funds
2,270
Charitable activities
Direct charitable
87,060
Total
89,330
NET INCOME/(EXPENDITURE)
1,264
RECONCILIATION OF FUNDS
Total funds brought forward
11,727
TOTAL FUNDS CARRIED FORWARD
12,991
Restricted
funds
£
13,000
-
-
13,000
-
18,040
18,040
(5,040)
10,151
5,111
30.9.25
Total
funds
£
103,247
221
126
103,594
2,270
105,100
107,370
(3,776)
21,878
18,102
30.9.24
Total
funds
£
85,384
-
159
85,543
-
104,883
104,883
(19,340)
41,218
21,878
The notes form part of these financial statements
Page 6
Aliyah Highways

Balance Sheet

30 September 2025

30.9.25 30.9.24
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
CURRENT ASSETS
Debtors 8 2,630 - 2,630 2,216
Cash at bank 12,101 5,111 17,212 21,342
14,731 5,111 19,842 23,558
CREDITORS
Amounts falling due within one year 9 (1,740) - (1,740) (1,680)
NET CURRENT ASSETS 12,991 5,111 18,102 21,878
TOTAL ASSETS LESS CURRENT LIABILITIES 12,991 5,111 18,102 21,878
NET ASSETS 12,991 5,111 18,102 21,878
FUNDS 10
Unrestricted funds 12,991 11,727
Restricted funds 5,111 10,151
TOTAL FUNDS 18,102 21,878
The charitablecompanyis entitledto exemptionfrom audit under Section477 of the CompaniesAct 2006 for the year
ended 30 September 2025.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
30 September 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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 2025

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 2025

2. OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
30.9.25 30.9.24
£ £
Sales income 221 -
INVESTMENT INCOME
30.9.25 30.9.24
£ £
Deposit account interest 126 159

3. INVESTMENT INCOME

4. GRANTS PAYABLE

Grants to
institutions
Grants to
individuals
Support costs
Total
Support costs
Total
£ £ £ £
Ezra France 17,898 - - 17,898
11,345
4,636
13,860
2,234
6,130
17,709
228
1,895
247
2,597
5,319
3,641
1,115
88,854
Poland- Simkha Dom 11,345 - -
Armenia - 4,636 -
Azerbaijan - 13,860 -
France - 2,234 -
Georgia - 6,130 -
Israel - 17,709 -
Mexico - 228 -
Moldova - 1,895 -
Spain - 247 -
Switzerland - 2,597 -
UK - 5,319 -
Uzbekistan - 3,641 -
International transfer charge - - 1,115
29,243 58,496 1,115

5. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):
Deficit on disposal of fixed assets
30.9.25 30.9.24
£ £
- 1,712
continued...
Page 9
Aliyah Highways

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. TRUSTEES' REMUNERATION AND BENEFITS

No fees were paid to trusteesor key managementpersonnelduringthe year ended 30 September2025 (2024:
£Nil).

Trustees' expenses

A total of £591 (2024: £Nil) was paid by the charity in relation to travel costs for two trustees.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

8.

Unrestricted Restricted Total
funds funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 72,385 12,999 85,384
Investment income 159 - 159
Total 72,544 12,999 85,543
EXPENDITURE ON
Charitable activities
Direct charitable 96,230 8,653 104,883
NET INCOME/(EXPENDITURE) (23,686) 4,346 (19,340)
RECONCILIATION OF FUNDS
Total funds brought forward 35,413 5,805 41,218
TOTAL FUNDS CARRIED FORWARD 11,727 10,151 21,878
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£ £
Gift Aid recoverable 2,630 2,216
continued...
Page 10
Aliyah Highways

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accrued expenses
10.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Designated Fumd
Restricted funds
Chesed fund
TOTAL FUNDS
Net movement in funds, included in the above are as
Unrestricted funds
General fund
Designated Fumd
Restricted funds
Chesed fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Chesed fund
TOTAL FUNDS
At
1.10.24
£
11,727
-
11,727
10,151
21,878
follows:
Net
movement
in funds
£
2,661
(1,397)
1,264
(5,040)
(3,776)
Incoming
resources
£
89,394
1,200
90,594
13,000
103,594
At

1.10.23
£
35,413
5,805
41,218
30.9.25
30.9.24
£
£
1,740
1,680
Transfers
between
At
funds
30.9.25
£
£
(1,397)
12,991
1,397
-
-
12,991
-
5,111
-
18,102
Resources
Movement
expended
in funds
£
£
(86,733)
2,661
(2,597)
(1,397)
(89,330)
1,264
(18,040)
(5,040)
(107,370)
(3,776)
Net
movement
At
in funds
30.9.24
£
£
(23,686)
11,727
4,346
10,151
(19,340)
21,878
continued...
Page 11
Aliyah Highways

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Chesed fund
TOTAL FUNDS
Incoming
resources
£
72,544
12,999
85,543
Resources
Movement
expended
in funds
£
£
(96,230)
(23,686)
(8,653)
4,346
(104,883)
(19,340)
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:

11. RELATED PARTY DISCLOSURES

There were no related party transactions, other than those disclosed in note 6 to these accounts.

12. INDEPENDENT EXAMINER'S REMUNERATION

2025 2024
£ £
Independent Examiner's remuneration 1,680 1,620
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
Raising donations and legacies
Fundraising and promotion
Charitable activities
Fundraising, promotion & education
International Transfer Charge
Loss on sale of tangible fixed assets
Grants to institutions
Grants to individuals
Support costs
Management
Accounting
Travel
Bank charges
Admin & secretarial
Sundries
Aid expenses
Printing, postage and stationery
Board expenses
IT
Legal and professional fees
Insurance
Total resources expended
Net expenditure
Detailed Statement of Financial Activities
for the Year Ended 30 September 2025
30.9.25
30.9.24
£
£
103,247
85,384
221
-
126
159
103,594
85,543
2,270
-
1,377
5,164
1,115
-
-
1,712
29,243
40,810
58,496
38,190
90,231
85,876
2,202
1,680
463
-
285
-
-
7,967
160
-
-
9,360
280
-
591
-
492
-
9,934
-
462
-
14,869
19,007
107,370
104,883
(3,776)
(19,340)
This page does not form part of the statutory financial statements
Page 13