REGISTERED CHAIUTY NUMBER: 1099639 Report of the Trustees and Unaudlted Flnanclal Statements FOR THE YEAR ENDED 30 September 2024 for BRITISH FRIENDS OF ZAKA Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 IDH BRITISH FRIENDS OF ZAKA Ctsntents of the Financial Statements FOR THE YEAR ENDED 30 SEPTEMBER 2024 Page Report of the Tvustee$ Independent Examlnerfs Report Statsmert of FI￿n¢la1 Actl¥ltle$ Balanco Sheet C?sh Flow Ststement Notes to the Cash Flow Statement Notes to the Financial Statements 9 to 11 BRITISH FRIENDS OF ZAKA Report of the Trustees FOR THE YEAR ENDED 30 SEPTEMBER 2024 The trustees present thelr report wllh the financial statements of the charity for the year ended 30 September 2024. The trustees have adopted the provlsions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitie5 preparing their a￿DUnts in accordan￿ with the Flnancial Reporting Standard applicable in the UK And R&pubSlc Dr JrÈland (FRS 102) (e￿c￿Ve l jan￿ary 2019). Brltlsh Frlends of Zaka Is a UK reglstered charlty that ralses donatlcffis In the UK to support the charitsble work of Zaka In Israel. Founded in 1995, ZAKA is Israels domlnant non-governmental rescue and re(Xivery organizat1(￿, with over 3,OOD volunteers deployed around the countryi on call 2417 to respond to any terror attack, dlsaster tsr accident irnmediately, professionally and with the ne￿SSary equipment. ZAKA, a civilian volunteer oiganlzation with sole responsibllity in Israel for dealing wlth inciLtents Df unnatural death, works in close cooperation with all the emergency services an($ securlty for￿. Honoring the dead 15 considered an act of Che5ed Shel Emes (true virtue). In Judalsm, this Is consldered the greatest mi12va (good deed) that can be performed, becaLtse the reCI￿ent has no way of repaylng the klndne55, ZAK4 (the Hebrew acronym for Disaster Vlctim Identification) became an official volunteer oryanlzallon In 1995 and ha5 grown 0ry3nlcally ovor the 135t two decades, ftndlng the best solutions to the operational needs as the scope of the volynteerlng work Increa*5, ZAKA offers professional and highly-skilled volunteer Servi￿ in the areas of em￿enCY respunse, searth rescue, accident preventicd and assistan￿ In international dtsasters. Specialist search and rescue units have been established over the years including, among other5, a Motorcycle urbit, K9 uni¥ Jeep unil ATV unil, Jet-5ki unit and Divers unit. In all ca￿, these units conslst of highly tralned volunteers, each a 5peciali5t in their own field, brinyin9 their skills and dedication to the organization and ensijring the fastest and most professional response to the situation. In Israel, ZAKA has become part of the consensus, regularly ranked as one of the most esteemed and respetted organlzatlons In Israel. ZAKA offe¥s a framework for thousands of ultra-orthodox (haredl) volunteers, who do not typlcally seNe in the mllltsry, to contrlbute to society In a meaningful wayi providlng an essential seNtce within the most professional aThJ disoplined framework. ZAKA has also created a brldge behveen the various sectots In Israeli society, with the value5 of volunteerism a￿1 dedlcation as the connecting forces. ZAKA volunteers Include among their ranks Jews, Chrlstlans, Druze, Bedouin and Moslemy young and old. men and women; rellgious and secular. ZAKA PTovide5 as5i5tance to all, regardless of rdigion, ra￿ or LEcause man is made in the divine image. In addltion to these units, ZAKA has established the ZAKA International Rescue Unlc wlth hundreds of volunteers In Israel and around the wortd, who are ready, equlpped and able to respond In the fastest time to a mass casualty inctdent or terror attack, wherever It occurs. In 2005, IAKA re￿iVed United Nations recognthon as an Internatitsnal humanltarlan volunteer organlzatlon. ZAKA has SIn￿ L￿Ome a model for emeryency Serv1￿ ar￿￿1 the world, sharlng best prartI￿5 and sewlng as a light unto the natlons In the darkest of times. OBJECTIVES AND ACTIVITIES ObJective$ and alms The charity was set up for the benefit of the pubfic for the provisi￿ of support, financial and otherwise, and equlprnent, to the emergency service known in Israel as Zaka. Zaka s purpose Is to provlde relief for victim5, survivors and their farni11es ol natural and unnatural disaster5 by the yovisSon of eMer￿nc¥ flrst ald care, trainlng, and support for sick and injured families, counselling and, where required, recovery of such victims. Publi¢ benefrt The Trustees confirrn that they have referred to the gUIda￿e contalned in the Charity Commlssion's general guidance on publlc beneflt when revlewlng the Trusvs alms objectfves and In planning future actiwtleg and setting the grantmaklng pollcy. Volunteers There were no volunteers during the year. Page I BRITISH FRXENDS OF ZAI(A Report of the Trustse5 FOR THE YEAR ENDED 30 SEPTEMBER 2024 ACHIEVEMENT AND PERFORMANCE Charitable activities In furtherance of the ob]'ects as ststed above, the trustees have contlnued to accept donalkjns and grants In support of ZAKA 5 work, a5 detaijed in the attsched Statement of financiBJ activitie FINANCZAL REVIEW financial position Fo¥ the year ended 30 September 2024, total Income was £787,759 (2023: £67,117), prlmarlly from Indivldual donatlons. Exper5dlture for the year was £629,090 {2023.' £93,394), wlth £585,000 (2023.. £45,(X)01 granted direcdy to ZAKA In Israel to support Its operational attlvities. The charity reported a net surplus of £158,669 (2023,. £26.277 deficit), bringing year-end reserves to £179,967 (2023.. £21,298). The twstees do not operate a formal re5etves pollcyp as available funds are d15trlbuted in line with ZAKA'S needs. The charity holds minimal fixed a￿ets and no long~term investments. Prlnclpal fundlng sour The pri￿1PaI fundlng sources are donations from indNKJuals. STRVCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity was incorporatsd by Trust Deed dated 5 March 2(X)2 a5 amended by the supplementsl deed dated 31 August 2003, and registered wlth the Qharlty Commlssloners hawng a charity number 1099639. The trustee5 conlinued to meet at several times during the year, to conslder warious ways of advandng the prtnclpal activltles of the trust. The stra￿tory power of appolndng new t¥ustees Is vetted In the continuing trustee& It Is intended that new trustees, when appointed. wlll be gwen the approprlate tralnlng tts enaL4e them to fvMI thelr duty properly. If necessary guidance will be sought from the Charlty Commlsslonets. Rlsk management The trustees have assessed the major rlsks to whlch the charfty is exposed and are 5atlsfled that Systems are In plaTr to mitigate exposu￿ to mak)r ri5k5. REFERENCE AND ADMINISTRATIVE DETAILS Regl$tered Charlty number 1099639 Principal address Flrst Floor Winston HoL6se 349 Regents Park Road London N3 IDH Trustees Mrs F Frank Mr C Raphael Independent Examtne¥ Mr Danlel Fine, FCA Melinek Fine LLP Chartered AccDuntants First Hoor, Winston House 349 Regents Park Road London N3 IDH Page 2 BRITISH FRIENDS OF ZAKA Report of the Trustees FOR THE YEAR ENDED 30 SEPTEMBER 2024 U..ti..:f..I IOLJ- Approved by order of the board of trustees on ..... . and slgned on its iEhalf by: Mr C Raphael - Trustee Page 3 Independent Examlner's Report to the Trustees of Brltlsh Friends of Zaka Independent examiner's report to the trustees of Brltlsh Frfends of Zaka I report to the charlty trustees on my examinatlon of the accounts of British Friends of Zaka (the Trust) for the year ended 30 September 2024. Responsibilities and basls of report As the charity trustees of the Trust you are re5p(msible for the preparatson of the accounts in accordance wlth the requirements of the Charitie5 Act 2011 I'the Att,). l ￿port in respect of my examinatlon of the Trusts accounts carried out under Sectlon 145 of the Act and in carrylng out my examlnation I have followed all applicable Dlrections given by the Charlty CommFsslon under Sectlon 145151(bl of the Independent examlner's ststement sin￿ ytsur charitys gross intome exceeded E250,000 your examlner must be a rnember of a liste(J body. I cèn confirm that l am qualified to undertake the examination because l am a member of the Instiwte of Chartered AccountrAnts in England ènd Wèles, whlch Is one of the ltsteij bo(Sies. I have completed my examination. I confirm that M materlal matter5 have come to my attentlrm In cY)nnection wlth the examinatlon glvlng me cause to believe that in any material respect.. accounting records were not kept in respect of the Trust as required by Section 130 of the Act,. or the accounts do not accord ￿th those records,. or the accounts do not comply wlth the applicable requlrements conceming the form and content of accounts set Ixjt the Charitie5 (Accounts and RepDrt5) Regulations 2008 other than any reqtsjrement that the aCCoL￿ts gfve a true and falr vlew whlch is not a matter consldered as part of an Indepen(ient examination. I Iwve no COn￿mS and have come across no other maiteT5 in connettion wlth the examlnatton to which attention should be drawn in thls report in order to enable a proper understanding of the accounts to be reached. Mr Danlel Fine, FCA Mellnek Flne LLP Chartered Accountants FIT* Floor, Wlnston House 349 Regents Park Roa(J Lonthjn N3 IDH Page 4 BRITISH FRIENDS OF ZAKA statement of Financlal Activltles FOR THE YEAR ENDED 30 SEPTEMBER 2024 2024 Unrestrlcted fund 2023 Total funds Notes INCOME AND END0WMEf￿S FROM Donauons and legacles 787 759 EXPENDITUFiE ON Raising funds 25,495 24,000 Charltable a¢tlvitle$ Chèrltable activlties Support to Zaka, Israel 18,595 24,394 Total 629 090 NET INCOME/(EXPENDITURE) 158,669 (26,277) RECONCZLIATION OF FUNDS Totsl futKJs brought forward 21,298 47,575 TOTAL FVhlDS CARRIED FORWARD The notes form part of these financial staternents Page 5 BIUTISH FRfENDS OF ZAKA Balance Sheet 30 SEPTEMBER 2024 2024 Unrestrlcted fLJnd 2023 Total funds Notes FIXED ASSETS Tangible assets 123 164 CURRENT ASSETS Cash at bank and in hand 184,824 25,634 CREDITOILS Amounts falling due witNn one year (4,980) (4,500> NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITXE5 179,967 21,298 TrIET ASSETS 179967 FUNDS Unre5trKted funds 179 967 TOTAL Fuf4DS 179 967 The financial statements were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by.. Mrs F Frank- Trustee Mr C Raphael - Trustee The r￿te5 form part of th￿e financial statements PwJe 6 BRITISH FRIENDS OF ZAKA Cash Flow Statement FOR THE YFAR ENDED 30 SEPTEMBER 2024 2024 2023 Notes Cash flows from operatlng a¢tlvltles Cash genevated from L)perations 159 190 26 222) Net cash provided by/(used In) operatlng actlvltleg 159 190 Change in cash and osh equivalents in the reporting perlod Cash and cash equivalents at the beg5nnlng of the reportlng period 159.190 (26,222) Cash and cash equlvalents at the end of the reporting period 184 824 The ￿te$ form part of these flnancial ststements Page 7 BRITISH FRIENDS OF ZAKA Notes to the Cash Flow SLitement FOR THE YEAR ENDED 30 SEPTEMBER 2024 RECONCILIATXON OF NEf INCOMIIIEXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITXES 2024 2023 Net Incomel(expendlture) for the reportlng perlod (as per the ststement of Flnanclal A¢tSvltles) Adjustments for: Depreclation charges Increa* In creditors 158,669 126,2771 41 55 Net ush provlded byl(us•d 5n? operntlons 159 190 26 222} ANALYSIS OF CHANGES IN NET FUNDS At I,10.23 Cash flow At 30.9.24 Net cash Cash at bank and In hand 159 190 184 824 159 190 184 824 Total 159 190 184 824 The Th)tes form part of these financtal slatsments Page 8 BRMSH FRIENDS OF ZAKA Notes to the Flnancial Statements FOR THE YEAR ENDED 30 SEPTEMBER 2024 ACCOUNTING POLICIES B)sis of preparlng the flnanclal statsments The financial statements of the chèrity, which is a pubjlc benefit entity under FRS 102, have been prepared in accordance with the Charitles SORP (FRS 102} 'Accounting and Reporting by Charities.. Staternent of Recommended Practice applicable to charlties preparing thelr accounts in accordan￿ wlth the Financial Reportlny Standard applicable in the UK and Republic of Ireland (FRS L021 (effective l january 2019),, Financial Reportlng Stsndard 102 'The Financial Reporting Stsndard appllcable In the UK and Republic of Ireland, and the Charltles Act 2011. The finantial statements have been prepared under the hlstorical cost convention. Income All Income Is recognlsed in the Ststement of Financial Acbvitles once the charity has entitlement to the funds, It Is probable that the income wfill be received and the amount can be measured relbablv. Expendlture Liabilities are recogni*d as expendiiure as soon as there is a legal or consttucbve obligation committing the charlty to that expenditu￿, it is prol)able that a transfer of economic benefits will be required in settlement and the amount OF the obli9atyon can be measured rellably. Expenditure is accounted for on an accrua15 basis and has been classified under h￿ding5 that aggregate all cost related to the category. Where costs cannot be directly attributed to partKular headings they have been albcated to actiwties on a basis consistent wlth the use of resource5. Grants offered subject to condition5 which have not teen met at the year end dète ère noted as a commltsnent but not accrued as e￿￿[KI1ture. Tanglble flxed assots Depreciatlon is piovided at the following annual rate5 In order to write off eath asset over its estirnated useful Plant and machlnery 25% on reducbng balance Taxation The charity is exempt from tsx on its tharitabJe activities. Fund accountlng Unrestricted funds can used in accwdance with the chBritable objectlves at the discretion of the trustee5. Reslritted funds can only be used ft)r particular restrirted purposes within the objects of the charity. Restrictions arise when specif*d by the donor or when funds are raised for part(cular restrtcted purposes. Further explanBtIDn Df the n?￿re ènd pur￿ of each fund is ivjdudeLI ts) the nt)tes to tt)è financlal statements. DONATIONS AND LEGACIES 2024 2023 Donations Gift aid 783,347 56,072 787 759 Page 9 conttnued... BRfTISH FRIENDS OF ZAKA Noteg to the Flnan¢ial Statements- contlnuod FOR THE YEAR ENDED 30 SEPTEMBER 2024 RAISING FVNDS Ralslng donatlon$ and legacles 2024 2023 AdVe￿s1ng FuTrJ ra15tng 1,495 CHARITABLE ACTIVITZES COSTS Grant fundlru of actlvltle5 (see note 5} Support costs (see T￿te 6) Totals Charitsble activibes Support to Zaka. I￿3@1 18,595 18,595 585 000 565 000 603 595 GRANTS PAYABLE 2024 2023 Support to Zaka, Israel 585 000 The totsl grènts pald to institutions during the year was as follows: 2024 2023 Zaka Israel SUPPORT COSTS Goveman costs Management nance Totsls Charitable attlvities 60 TRUSTEES. REMUNERATXON AND BENEFITS There were no trusteg remuneration or other ￿neflts for the year ended 30 septeM￿r 2024 nor for the year ended 30 September 2023. Trustaes, expenses There were no trusiees, expense5 pald for the year ended 30 September 2024 nor for the year ended 30 September 2023. P￿10 conynued... BRITISH FRIENDS OF ZAKA Notes to the Financial Statements- continued FOR THE YEAR ENDED 30 SEPTEMBER 2024 TANGIBLE FIXED ASSETS Plant and mathinery Computer equipmert Totals COST At l October 2023 and 30 September 2024 DEPRECIATION At l October 2023 Charge for year 2,572 2,498 37 5,070 41 At 30 Septattber 2024 NET BOOK VALUE At 30 September 2024 li 112 123 At 30 Septeml*r 2023 15 149 164 CREDITORS: AMOUNTS FALLING DUE ￿THIN ONE YEAR 2024 2023 other creditors 10. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 September 2024. Page 11