Reg18ternd Charlty No 1096177 UK FRIENDS OF NAHAR DEIAH TRUSTEES REPORT AND ACCOUNTS YEAR ENDED 29 FEBRUARY 2024
UK FRIEND8 OF NAHAR DEIAH R•ght•rod Charlty No 1096.T77 YEAR ENDED 29 FEBRUARY 2024 ¢QNTENT8. Pag• TruBt•••' Roport 14 Independent Examlnofs R•port Statement of Flnand•l ActMtI•• Balance Sheet Not•• lo the Account•
TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 29 FEBRUARY 2024 UK FRIENDS OF NAHAR DEIAH The tru8te8• pre8ont tholr report olong wlth tho financial •totemont8 of th6 charfty for th• ywr •nded 29 F•bnJary 2024. The TrUIta confim that the Annual report and finandal 8latement8 of th• chorfty cornply wlth the curre 8tatutw rwuirement8, Ihe requlremonts of the charlty8 govemlng docum•nt and the provl8lon• of tho Staiemant of Recommendod Pracilce (SORP) "Accountlng and Reportlng by'chatltleé" preparfng thelr account8 In acuxIrdan wlth the Flnanclal R•portlng 8tandwd applkable In tho UK and RepubllG of lrnland (FRS 102) i••ued 18 July 2014. C¢m8tlbJtlon The charlty8 g0mIng documont18 a trust deod datod 20 F6bruary 2003. Charlty Regl8tratton Number. 10981TI Prfndpal Addregs of Ch•rlty: Brullmar Houeo Jublleo Road Mlddleton Manch68ter M24 2LX Charlty Tru8t••• durlng th• year: H Gordon G Harrta Agents and advIra. Independent ¥nInern G A Harrf8 & Co Ltd Slacey Whltlng FCCA e2 Hllltop Drlv• H•8lln#d•n Ro8aandol• 8è4 eN8 Uoyd• TSB 88nk pl• lfjng streot Mancheat•r M24LQ Bank¢r8 The Charlty18 an unlncorporatod charlty, corn•titutsd und•r o tru8t d•8d d•tsd 20 February 2003. StruGlUrn, govemanc• and manogemonl Appolntrnont of other tru•t88A l• at the dl•crntlon of tho NIng Iru•t80. All d•clolon8 rn'ado on hall of the charlty arn mado by the truliao. Tho Charlty8 govornlng"d¢)cumèDt lo x'Tru8t Dd datsd 20 F•bru•ry 2003. Govèrnlng Document: R18k Management: The trustoo hao conducted h18 own revlow of.the major rl8k• to whlch the charlty18 expoBed and By8tem• have bo•n e8labli8h•d to mltlg•to thea• rf8k•. Th•88 procedur•• are perfOdI11Y rovlewod t¢ on8uro that they •tlll rnoel th• need• ol the charfty. P8ga 1
UK FRIEND8 OF NAHAR DEIAH TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 29 FEBRUARY 2024 ObJectIv and athltles: The obJ8clv8 of. thg. charfty. l•...lo a¢vancg rellglou8 uCatIOn In accordance wlth the doctrlne8' and prlnciples of the J8wlsh f81th In parucular by the 8UPPQrt and flnance of the In8tttut• of hlgh•r Jewlsh Irning and educadon known 88 Yeshlvat Hesdar Nahar Dolah 81bJat In Naharlya18rael and throughout the world. Durfng the year the tru8t contlnuad to d18tr1buts the marIty ofdonatlons It rneaed to th•.abov8. Achlevemonlsand performnc8 At tho y•ar end tho trust8 unr88tr1ctad r888rv88 were £92,072 (2023: £71,142). FlnanGlal rnvlew Durlng'the year tho Gharlty recelv•d donallon8 of £60,975.. Ro8erv08 poIIcy There 18 no fomial pollGy to rralntaln a 8et level of re8eNe8 a8 Ihe Charfty'8 maln alm 18 to d18tr1buts all av8llabl8 Incorne to the Ye8hlvat He8dar Nahar Delah. Therefor•, the Trustees belleve that no 8poclal r08•N88 nead to held. At the balance 8ho•t dats the Charlty had r•8erves avallable to It of £92,072 Future plan8 Tho trustee8 plan to ContIn to 8eek donatlon8 whlch they alm to th•n dl8trlbute to the Ye8hlvat Hesdar Nahar Delah. Th18 report wa8 approv•d by the Thist•88 on 25108r2024 Tru•ts• Page 2
INDEPENDENT EXAMINER'8 REPORT.TO THE TRU8TEES OF UK FAIENDS OF NAHAR DEIAH -. Wo rnport on the accountB of the Trust fcr the yoar end8d 29 Fobtuary 2(r24 whlch aré 86t oul on Pag 4 to 8. R••p•ctlv• Ro•pon•lbllltl•8 of Tru•t••• and th• Examln•r A8 tho Charlty's Tru•ts08 you ar• re8pOnblO for tho preparatlon of th• accounts; you Cond8r that tho audlt requlremont of sect11 43(2) cf tha Charltle8 Act 2011 (the Act) doe8 not ath. It l• our rn•pon8lblllty to jtate on the ba818 of pmcedurn8 8poclfiod In th? General DIrtIOnS glven'by th• C.harlty.Comml88lonern und•r Sodon 43(n(b) ofthe Act, whether partlGular matter8 hav• com• to our 8tt6thn. B••l• of Ind•p•nd•nt Ex•mln•rf• R•port Our •xamlnatlon wu carrl•d oul In accordance wlth th• G•n•ral DlroGtlon8 glven by th• Charlty Commh•lon•r•. An aMInatIon Indudo8 • r•vl¢w of the aGGountlng rKord8 kopl by the Charlty and • comparl•on of the aounts presented wlth tho•e reGord•. It 0180 Includ•• con8lderatlOh of.any'thiu•ual Item• or dliclo•ur•• In the accounts, ond 8eeklng explanatlon• from you a8 Truste08 concernlng any JuGh matlern. Th• procedurn8 undertokon do not provlde all th• •vldenco that would b• r•qulrad In an audlt and con•aqu•ntly w• do not •xpr•so an •udlt oplnlon on th• vlow glv•n by th• account•. Ind•p•nd•nt Ex•mlMf• 8tat•m•nt In conn•Gtlon our examlnatlon, no mattw ha8 com• to our attantlon: Ich gIv88 u• reaaonabl• caum to b•ll•va that In ary n*rfal..rasp•ot.thpr•qulr•rrnrrt&. To k••p accountlng record8 In accordanco wlth Sxtlon 41 of the Acl To prepam account• whlch •ccord wlth lh• Accotsntirtl cordS •nd to comply wlth th• accountlng r•qulMm•nts of theAct. H•v• not bun met., or To [ch, In our oplnlon, attentlon 8hould bo drthvn In order to •nAbl• a prop•r underntandlng of th• occounts to be r8thd. 81gned: .. Name: 8ta¢•y Whltlng FCCA 82 Hllltop Drfve Ha811ngd8n Ro888ndal• B846NB Addre. Pag• 3
UK FRIENDS OF NAHAR DEI*II 8tat•m•nt Of Flnanclal Actlvttlq• For th• y•ar •nd•d 29th F•bruary 2024 2024 2023 Unrestrlcted Unrestrlclod Fund• Fund8 INCOMING RE80URCE8 In¢omlng r••ourc•• from g•n•ratsd fund• Income 50.975 28,310 Total Inoomlng r••ourc•• 28.310 RESOURCES EXPENDED Charltabl• actlvltl Resrcel axpanded on charllable athltlos 30,000 21,7fJl Governance c08ts 46 15 Total r••ourc•• •xp•n••d 30,045 8urplu•l (d•ficft) for th• y••r 20.930 4,595 The notes knm part of th88e fina181818ternenl8 Pag8 4
UK FRIEND8 OF NAHAR DEI Bd•nc• •h••t For th• yr •nded 29th F•bru•ry 2024 2024 Unre8trlial Funds 2023 Unre8trltsJ Funds FIXED ASSET8 ratyjlblo a88•t8 CURRENT A88ET8 Ca•h at bank 92,072 71,142 CREDITOR8 Am¢)unts falllNJ duo wlthln ono NET CURRENT A88ET8 92,072 71,142 TOTAL A88ET8 LE88 CURRENT LIABIUTIEa 92.072 71,142 NET A88ET8 FUND8 Unrn•trlct•d lund•: Ger81 fund V2.072 71,142 TOT FUND8 Tho flnanclal 8tatemerts wwe approved ty the Board ofTrutse• 25108r2024 arvj véro •1gnfjd M It• bohair ty. ON BEHF OFTHE B0D. Mr G Harr1• Chalrnian The rth form wt of th•8e financial statements P¥06
UK FRIENDS OF NAHAR DEIAH Nota8 to th• Flnanclal 8tat•m•nts For tho y•ar K1fjd zglh F•bru•ry 2024 ACCOUNTING POUCIE8 countlng conwnllon The ffimnciol statamants have bgan prepared under Ihe hl8tcdcal cost conventlon and In aGcordan¢• wlth lh• 8latement of rgctynmfjnded Pra1¢0. AcCntIng and Reportlng ty charlU88 prepwlrwJ Ihelr accounts In accord8n Ith the FIMnGlal Repur¥a Standard appllGable In the UK arKI RepubllG of Iroland (FRS 102)188ued 18 JY 2014 and the Charltl6B AGt 2011 Incomlw r••ourc•• All Incomkng re8ource8 arn Included on tho Statsmont of Fhanclol Actlvllu tho charfty18 legally ontll to th• Incom• and th• amount can bo quantlfiod wlth r¢a•aonabl• occuracy. R••owc•s •xp•nd•d Expenthbjre Is accounted for on an accr1• baal• and ho8 been da881118d undor tho hM(Iw• that aggf¢gQt• all co4ts ralated to the category. Whoro costs cannot bo attrfbuted to partlcular hudlwa tw ha boon allocated to athllle8 on a bag18 GonBl8tsnt wlth lh• u8e ol r•sourco8. chrlty l• WAmpl from lax on tt8 ch•rltablo Ktlvlde•. Fund a¢)11n9 Unrn8lrfGtsd fvrKl8 can bo u••d In aca>rdan( llh tho charltablo obJecllvo9 at the dl8uelk>n of th• In*ts•8. R••trlct•d fund• can only ba uaod for partlcular re8trlcted ppOse 1n the objts of th• charfty. Ro•trlctlon arf•08 vthon •peclfi•d byth• dimor CY 4th•n fund• arn ralmd for partlcular ro•trl¢t•d purpo•••. Furthor •xplanallon of th• Mturn and PLKPO60 of each each fvnd18 IrKlud•d In th• nots• lo th• tlrAnclal 8tat•m•nt8. VOLUNTARY INCOME 2024 DoMllon• recalv•d 50.975 00.975 Pap6
UK FRIENDS OF NAHAR DEIAH Not•s to th• Flnanclal Stat•m•nts - contlnu•d For th• y•ar •nd•d 29th F•bruory 2024 cHTABLE ACTIVITIE8 C08T8 Dlrect Costs 2024 2023 Donatlons 30,000 21,700 R68ourca8 expended on charftable AGOvftlo8 OOVERNW4CE com 2024 2023 Bank Chory 15 15 TRU8TEE8' REMUNERATION W4D BENEFrrs Thara were no tru•toM' Munw8Oon or othw b•n•ffl8 for th8 year ended 29th February 2024. Thi•t•••' •xp•nM• Thern were no tru8to08 expen8eo pald In year erKled 291h F8bnJary 2024. Page 7
UK FRIENDS OF NAHAR DEIAH Nat•• to tho Flnanclal 8tatorn•nts . contlnuod For th• yr •nd•d 28th F•bruary 2024 MOVEMENT IN FUND8 A8 at Surplu81 28.02.23 (deficll) In ar 29.02.24 Unr••trfct•d fund• G8n8ral fund 71,142 20,930 92,072 Pag8 8