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 g0￿mIng 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 advI￿ra.
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 D￿d 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 perfOdI￿11Y 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
I￿rning and educadon known 88 Yeshlvat Hesdar Nahar Dolah 81bJat
In Naharlya18rael and throughout the world.
Durfng the year the tru8t contlnuad to d18tr1buts the ma￿rIty ofdonatlons
It rnea￿ed 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• re8pOn￿blO for tho preparatlon of th• accounts; you Con￿d8r 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 DIr￿tIOnS 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
a￿ounts 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
Res￿rcel 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 fina￿181818ternenl8
Pag8 4

UK FRIEND8
OF NAHAR DEI
Bd•nc• •h••t
For th• y￿r •nded 29th F•bru•ry 2024
2024
Unre8trli*al
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•:
G￿er81 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 BEH￿F OFTHE B0￿D.
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 Pra￿1¢0. AcC￿ntIng and Reportlng ty charlU88 prepwlrwJ Ihelr accounts In accord8n
Ith the FIMnGlal Rep￿ur¥a Standard appllGable In the UK arKI RepubllG of Iroland (FRS 102)188ued 18 J￿Y 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 accr￿1• 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 p￿pOse￿ ￿1n the obj￿ts 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
cH￿￿TABLE 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• y￿r •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