**REGISTERED CHARITY NUMBER: 1099639**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021**
**FOR**
## **BRITISH FRIENDS OF ZAKA**
Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH
**BRITISH FRIENDS OF ZAKA**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 2|
|**Independent Examiner's Report**|3|
|**Statement of Financial Activities**|4|
|**Balance Sheet**|5|
|**Notes to the Financial Statements**|6 to 7|
**BRITISH FRIENDS OF ZAKA**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021**
The trustees present their report with the financial statements of the charity for the year ended 30 September 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The charity was set up for the benefit of the public for the provision of support, financial and otherwise, and equipment, to the emergency service known in Israel as Zaka. Zaka's purpose is to provide relief for victims, survivors and their families of natural and unnatural disasters by the provision of emergency first aid care, training, and support for sick and injured families, counselling and, where required, recovery of such victims.
All our charitable activities focus on the provision of emergency services as detailed above and are undertaken to further our charitable purposes for the public benefit.
## **Public benefit**
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on the public benefit.
## **Volunteers**
There were no volunteers during the year.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
In furtherance of the objects as stated above, the trustees have accepted donations and grants as shown in the attached statement of financial activities.
Zaka volunteers are on call, in Israel, twenty-four hours a day, seven days a week, throughout the entire country in respect of response duties and also for family and victim counselling. The volunteers are motivated by the ancient Jewish principle of respect for the dead and sanctity of Jewish burial. The wealth of information that has accumulated over the years has led to important advances in the development of new tools for rescue and victim identification which have been put to good use in Israel and internationally. The Zaka field operatives are highly appreciated in Israel and overseas and their expertise recognised as unequalled. All of this upholds this great creditable organisation and the selfless devotion of its volunteers.
## **Internal and external factors**
There are no specific factors to report.
## **FINANCIAL REVIEW**
## **Principal funding sources**
The principal funding sources are donations from individuals.
## **Investment policy and objectives**
In accordance with the Trust Document, the charity is able to make investments which the trustees see fit subject to any condition imposed or required by law.
Grants including grants for purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.
## **Reserves policy**
Total grants to Zaka Israel were £53,036 (2020 - £68,489). The net surplus for the year was £19,698 (2020 - £406 surplus).
The trustees do not maintain a reserve policy as resources are used as available.
Page 1
**BRITISH FRIENDS OF ZAKA**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity was incorporated by Trust Deed dated 5 March 2002 as amended by the supplemental deed dated 31 August 2003, and registered with the Charity Commissioners having a charity number 1099639.
The trustees continued to meet at several times during the year, to consider various ways of advancing the principal activities of the trust.
The statutory power of appointing new trustees is vested in the continuing trustees.
It is intended that new trustees, when appointed, will be given the appropriate training to enable them to fulfil their duty properly. If necessary guidance will be sought from the Charity Commissioners.
## **Risk management**
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to major risks.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1099639
## **Principal address**
233A Golders Green Road London NW11 9ES
## **Trustees**
Mr J Wahnon FCA (resigned 15.3.21) Mrs F Frank Mr C Raphael
## **Independent Examiner**
Mr Daniel Fine, FCA Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH
Approved by order of the board of trustees on 29 July 2022 and signed on its behalf by:
Mr C Raphael - Trustee
Page 2
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRITISH FRIENDS OF ZAKA**
## **Independent examiner's report to the trustees of British Friends of Zaka**
I report to the charity trustees on my examination of the accounts of British Friends of Zaka (the Trust) for the year ended 30 September 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr Daniel Fine, FCA Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH
29 July 2022
Page 3
**BRITISH FRIENDS OF ZAKA**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2021**
|**2021**
**Unrestricted**
**fund**
Notes
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**135,925**
**EXPENDITURE ON**
Raising funds
**34,912**
**Charitable activities**
Charitable activities
**28,009**
Charitable donations to Zaka
**53,036**
**Total**
**115,957**
**NET INCOME**
**19,968**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**8,435**
**TOTAL FUNDS CARRIED FORWARD**
**28,403**|2020
Total
funds
£
132,527
42,087
21,545
68,489
132,121
406
8,029
8,435|
|---|---|
The notes form part of these financial statements
Page 4
## **BRITISH FRIENDS OF ZAKA**
## **BALANCE SHEET**
## **30 SEPTEMBER 2021**
|**2021**
**Unrestricted**
**fund**
Notes
**£**
**FIXED ASSETS**
Tangible assets
3
**292**
**CURRENT ASSETS**
Cash at bank and in hand
**37,111**
**CREDITORS**
Amounts falling due within one year
4
**(9,000)**
**NET CURRENT ASSETS**
**28,111**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**28,403**
**NET ASSETS**
**28,403**
**FUNDS**
Unrestricted funds
**28,403**
**TOTAL FUNDS**
**28,403**|2020
Total
funds
£
389
17,046
(9,000)
8,046
8,435
8,435
8,435
8,435|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 29 July 2022 and were signed on its behalf by:
Mrs F Frank - Trustee
Mr C Raphael - Trustee
The notes form part of these financial statements
Page 5
**BRITISH FRIENDS OF ZAKA**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Financial reporting standard 102 - reduced disclosure exemptions**
The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity 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 classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 6
**BRITISH FRIENDS OF ZAKA**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021**
## **2. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 30 September 2021 nor for the year ended 30 September 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 30 September 2021 nor for the year ended 30 September 2020.
## **3. TANGIBLE FIXED ASSETS**
|**TANGIBLE FIXED ASSETS**|||||
|---|---|---|---|---|
||Plant|and|Computer||
||machinery||equipment|Totals|
||£||£|£|
|**COST**|||||
|At 1 October 2020 and 30 September 2021|**2,587**||**2,647**|**5,234**|
|**DEPRECIATION**|||||
|At 1 October 2020|**2,551**||**2,294**|**4,845**|
|Charge for year||**9**|**88**|**97**|
|At 30 September 2021|**2,560**||**2,382 **|**4,942**|
|**NET BOOK VALUE**|||||
|At 30 September 2021||**27**|**265**|**292 **|
|At 30 September 2020||36|353|389|
|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
||||**2021**|2020|
||||**£**|£|
|Trade creditors|||**4,500**|4,500|
|Other creditors|||**4,500**|4,500|
||||**9,000**|9,000|
## **4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
## **5. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 30 September 2021.
Page 7