Registered Charlty No 1096177
UK FRIENDS OF NAHAR DEIAH
TRUSTEES REPORT AND ACCOUNTS
YEAR ENDED 28 FEBRUARY 2023

UK FRIENOS OF NAHAR DEIAH
Reglstored Charfty No 1096177
YEAR ENDEO 28 FE8RUARY 2023
CONTENTS
Pagfr
Truslee8' Rèport
Independent Examiners Report
Sialemeni of Flnanclal Acllvities
8alance Sh801
Notes lo the Account3

TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 2B FEBRUARY 2023
UK FRIENDS OF NAHAR OEIAH
The truslees pr888nt thelr ￿P(￿r¢ along with the Ilnan¢io1 $1gtement8 of the charlty for the y&ar andad 28 F6bruary
2023. Th• Trust••s confimi that tha annual report and financial statemgnts of the charity comply with the current
stalulory roquiremen18, the requirements of the charity's govèming document and the provisions of the Statement
of Recommended Practice ISORPI "Accountln9 and Reporting by Chartli•s" prep8rlng Ihelr 8¢ctsunts In
accordance with the Financlal Reporting Standard applicable in the UK ond RepubliG of Iroland IFRS 1021 issued
16 July 2014.
ConstllLbflon
The charity's govarning documént is a tni8t dèed daléd 20 Fébruary
2003.
Charlly Reglstratlon Number..
1096177
Principal Addre8$ 01 Ch8rity'.
Brullmar Hous•
Jubllee Road
Middl8ton
Manchester
M24 2LX
Charily Tru6teeB durlng the year.
H Gordon
G Harris
Agents and advl8érs
Independgnl examin•f8
G A Hafrl8 & Co Ltd
Stacey Whlllng FCCA
62 Hilltop Drlve
Hasllngden
Rossendale
BB4 8NB
Lloyd6 TS8 8ank pie
Kin9 Street
Man¢haslor
M24LQ
Banker8
The Chority 1$ an unlncory)oratad ch8TIty. consllluted und•r a Iwst deed
dated 20 February 2003.
Appolntrnent of other trustees ig at Ihe dlscretlon of the Serving Iru$tee.
All decislons madg on behalf of the charity are made by the IfU61ee.
StruGlure. governance
and management
The Chority's governlng document Is a Trust Deed 08tad 20 F¢brugry
2003
Govorning Do¢umenl'.
Risk Management..
The ITUStee h8s conduthd his own revlew of the major rlsks lo which the
charity is exposed and sy$lem8 have been establlshed to mltigate these
risks. These pr￿dureS are periodicalty reviewed to ensure th81 they 8till
meet the needs of the charity.
Page 1

UK FRIENDS OF NAHAR DEIAH
TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 28 FEBRUARY 2023
Objecllves and aclivilies..
The objective of the chartty is lo advance religious education in
accordance with the doctrines and principles of the Jewish faith in
particular by the support and finance of the institute of higher Jewish
l&arning and education known as Yeshival Hesdar Nahar Deiah situatsd
in Nahariya Israel and throughout the world.
During the year the trust continued lo distributè the majority ofdonatlons
il received to the above.
Achievemenlsandpertormance
Al the year end the trust's unrestri¢ied reserves w8re £71,142 {2022
£66,547)
Financial review
Durlng the year the ¢harlty received donallons of £26,310.
There is no fomial policy lo mainlaln a sel level of reserves as the
Charity's main aim is to ijislribute all available income lo the Yeshival
Hesdar Nahar Deiah Therefore. the Trustees believe that no special
reserves need to be held.
Res&rves policy
At the balance sheet date the Charity had reseryes available lo il of
£71,142.
Future Plans
The trustees plan lo continue to seek donations which they aim 19 then
distribute lo the Yeshival Hesdar Nahar Deiah.
Tms report was approved by the Tru$iees on 25101￿024
Tru8t••
Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
UK FRIENDS OF NAHAR DEIAH
We report on the accounts of the Trust for the year erKled 28 F6bruary 2023 whlch are 8el out on pages 4 to 8.
R•spectlv• R•sponslbllltl•s ol Tru8t••s and thè Examln•r
As the Charity's Truslees you are responsible lor the preparation of tho accounts., you K*nsid¢r that the audit
requirement of Se¢tion 43121 of the ChaTilie$ Act 2011 Ilhe A¢ll doe$ not aFf4y.11 is our r88pon8ibility lo $18te on the
b8sI8 of kvocedures 8peclfled in the General Dlreclion8 given by the Charity Commission8rs under Section 4317llbl
of the Act, wthether particular matters have cAMne to our attentlon.
Ba818 of Indepondènt Examlnerfs Report
Our axaminalion was carried out In accordance wlth the General Dlreclion8 given by thè Charlly Commlssioners.
An examination in¢lude$ a review of the accounting rècords kept by the ChaTlty and a ¢omparison of the
a¢¢ount$ presenled with those records 118150 includes conslderallon of any unusual Items or dlsclosurej in the
accounts. and seeking explanations from you as Trustees concerning any such maller5. The procedvres
undertaken do not provldo all the evldence that would be requlred in an audll and ¢onsequenlly we do not
express an audit opinlon on the vlew given by the ac¢ounts.
Ind•p•ndent Ex•mlneV• Ststsm•nt
In ¢onnectlon ￿th our ox8mlnatlon, no matter ha5 ¢ome to Our 8tttntlon.'
Whlch glve¥ u$ r8880nable cause lo bellev• that in any materlal respect therequiféménts.
To keep 8c¢ounling ffjcord8 In occordance wlth Section 41 of th• A¢t
To prepare accounts whlch aceord with Ihe accounllng record$ and lo comply wllh the
acGounllng requlrèments of theAcl.
Have not been mel,. OT
To whlch, In our oplnlon, attention should bo drawn In order lo enabl& a propgr underslandlng of the
ac¢ounts lo be re8ched.
Signed..
Dale
Name..
Stac￿ Whltlng FCCA
62 Hllllop Drfve
Haslingden
R083endal&
B84 6N8
Addre5S'.
Pag8 3

Page 7

UK FRIENDS
OF NAHAR DEIAH
Statement Of Flnan¢lal Actlvltles
For the ygaT endod 28th February 2023
2023
2022
Unrestricted Unreslrtcied
Funds
Funds
Notes
INCOMING RESOURCES
Incomlng ro8ource8 Irom gon•rat•d fund¥
Income
26.310
29,SC¥)
Totsl Incomlng r•8ourc
RE80URCES EXPENDED
Charttablo a¢tfvltle•
R8sourc88 8xp8nd8d on charltable activld88
21,700
18,Lh)O
Governants costs
15
Total r••our¢•• •xp•n••d
Surplu•l Id•flcltl for tho y•ar
The notes part of these financial stat8ments
Page 4

UK FRIENDS
OF MAHAR DEIAH
Balanco 8h••l
For th• yw 8nded 28th February 2023
2023
Unrestrfcted
Funds
2022
Un￿$tric￿￿
Fund$
Nol8s
FIXED A8SET3
Tangljle assets
CURRENT ASSETS
Cash at bank
71,142
86.S47
CREDITORS
AM0￿13 falling dug ￿thIn one year
NET CURRENT ASSET8
71.142
86.547
TOTAL ASSETS LE88 ¢URREMT LIAB￿riES
NET A88ET8
71,142
66,547
71,142
BO.547
FUNDS
Unrnstrl¢tsd lund•:
G•nwal fund
71,142
86.547
TOTAL FUNDS
00,547
Th flnanclal •tat•m•nts w•r• apwov•d by th• 8o*d of Tru•t••• on 25101r2024 and w•r• 119n•d on Its b•haKby.'
QN BEHALF OF THE BOARD:
Ch•lmi•n
The notes form wt ofthege finanaal Statements
Page 5

UK FRIENDS
OF NAHAR DEIAH
Nots* to th• Flnan¢lal Stat•m•nt•
For th• y•ar éndod 28th F&bruary 2023
ACCOUNTING POUCIES
Accountlng ¢onvontlon
The finandal statements have l)oen prepared und•rth• hl8lorf¢al c¥)st conventlm and in awdance wllh the
8tatement of reoommended practiGe.' AccounthThJ and R•￿￿n9 by charities pr$parlng th8lr actounts in accordance
th tho Flnanclal Rewrtbng Standard apiiCa￿Q In tho UK and Rèpublic of Iroland IFRS 102) i88ued on 16 Juty 2014
arKI with the Charfues Act 2011
Incomlng r••ourcos
All Incoming resourc￿ are Indudod on th• Statement of Flnand&l AcUvll•J vthen the chgrfty 1$ Itgally enllY•d
to thè If￿￿ne gnd tho aMo￿t ￿ b• quantifi•d wlth rèasaonoble accuracy.
R•8ourcM •xp•ndod
Expendfcure Is accounted lor on an ae£rual8 b891$ and ha8 been da89ifi•d ￿dfjr the h•adln98 th•t aggregate
all Msts related lo the category. Where costs c8nnot ￿ dlroctly attrlbuted lo parU¢wlar ￿dIng8 Ihoy hav•
been ￿ll￿ated to actlvllè• on a balis r￿n918t•nI wlth us• of rns0urc￿.
T*x#tlon
Th• chathy li 6￿MPl from tsx on Ilj th•rll4bl• •Gtivtho.
F￿d arKounling
Unr•8tri¢t•d fund8 can b• u8•d In •¢¢ordan￿ vAth lh• ¢horit•lM• obJ•¢tlv•• at th• dlKr•Uon of th• tru$tMs.
R•$trlcled lundj Can onty ￿ used for partlcular r•$lrktsd purpow8 vllhln the oblg¢ts of th• charty.
Rg8trictw)n arlsè8 whèn 8poclfied by the donor or whart fund8 ar• ralB•d for partkular r•$lrlct•d purpo8•1.
Furlher e4ol•n•kn of the nature and purp08• of •a¢h •o¢h fund li Induded In the not•• to lh• ffinand*l
stslemenls.
VOLUMTARY INCOME
2023
Oonatlon• r•eeived
26.310
6,310
Pggè 8

UK FRIENDS
OF NAHAR DEIAH
Not•s to th• Flnanclal Stat¢m•nts - ¢ontlnu
For th• y••r ond•d 28th F•bruary 2023
CHARITABLE ACTIVITIES COSTS
Direct
'1gct
costs
2023
2022
Donallons
Aclbvilies for generating fund8
21,700
18,000
Resources expended on charitable activities
21.700
18,000
130VERNANCE C08T8
2023
2022
B•nk Charg•8
15
30
15
TRUSTEES, REMUNERATION AND BENEFITS
Thef• were no Iru$te88' r•rMn•ralhgn or othèr benefits lor th¢ year endad 28th F¢brt￿ry 2023.
Tru•t••8' •xp•n•e•
Ther• were Iw8tee8 oxpen8es paid in th• year ended 28th February 2023.
Page 7

UK FRIENDS
OF NAHAR DEIAH
Notes to thé Flnanclal 8tatsment8- continu¢d
For the year &nded 28th February 2023
MOVEMENT IN FUNDS
As at Surplu
28.02.22 (def￿￿) In
year
A$al
28.02.23
Unmtrl¢t•d fund•
General fund
66,547
4.595
71.142
Page 8