Charity registration number 1102612
THE BRITISH FRIENDS OF ZICHRON MENACHEM
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

THE BRITISH FRIENDS OF ZICHRON MENACHEM
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr. E. Seliger
Mr. B Resnick
Mr. R Green
Mr. W Salkinder
(Appoinled 9 July 2023)
Charity number
1102612
Principal address
30 Brookside Road
London
NW11 9NE
Independent examiner
Mike Haberfeld Bsc FCA
Landau Morley LLP
325-327 Oldfield Lane North
Greenford
Middlesex
UB6 OFX
Bankers
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
ME19 4JQ
Solicitors
RaddrffesLeBrasseur
5 Great College Street
Weslminster
London
SW1 P 3SJ

THE BRITISH FRIENDS OF ZICHRON MENACHEM
CONTENTS
Page
Trustees. report
Independent examinerfs report
Statement of financial activities
Balance sheet
Notes to the financial statements
6-13

THE BRITISH FRIENDS OF ZICHRON MENACHEM
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The tnjstees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial slatemenls and comply wilh Ihe charity's goveming documenl, the Charilies Act 2011 and "Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable to chartties preparing their accounts in
accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021" (as
amended for accounting periods commencing from 1 January 2019)
Objectives and activities
The ultimate purpose of the charity is to increase the quality of lrfe of children wrth cancer and their families.
The charity achieves its objectives by organising or contributing towards summer camps in the UK or other
countries for young cancer patients. In addition, the charity similaty organises or contribules to annual "respite
holidays" for Ihe parenls of children suffering from Can￿r. A secondary objeclive is to provide inlemittent financial
support to Zichron Menachem in Israel to assist it with its broad activities. These funds have played a role in growth
and development of Zichron Menachem in Israel, helping make li the first support organisalion that families tum lo
for support and advice after a child is diagnosed V￿th cancer.
The charity raises funds to support its charilable activities by holding specific events to increase awareness of the
charity as well as specific fundraising activities. An example of a specific campaign is the hair cutting campaign
where young women are encouraged to grow their hair and raise sponsorship. The hair is then cul and used lo
make wigs for the cancer patients in Israel and the UK.
The Trustees confimi that they have referred to the guidance contained in the Charity Commission's general
guidance on public benefit when reviewng the charity's aims and objectives and in planning its actNlties for the
year and, as can be seen from this Report, the charity's aims are for the public benefit.
Achievements and perforniance
Once again, we were pleased to host four flagship hair parties in London and Manchester with approximately 100
participants., cheered on by family and friends The hair collected is used for cuslonFmade wigs for sick children
both in Israel and localty and many hair donors raise funds to help defray the costs of making the wigs and other
projects to enhance the lives of the sick children and their families.
This year we have spent time, resources and minimal funds to develop our new multFlingual websile and marketing
materials.
Our Chaimian has assisted in the establishment of Zichron Menachem Intemational.
Afier many years of assistance behind the scenes. we were pleased to appoint Mr Wayne Salkinder to the board of
trustees.
Financial review
A summary of the charity's transactions and of its financial position is shown in the financial statements together
with the accompanying notes.
The charity had income of £156.905 (2023: £141.498)
Current account bank balan￿ £17,222 (2023.. £19.304)
Saving5 account bank balan￿ £213.455 {2023: £129.290)
The policy on reserves is to build up fvnds. in particular to meet camp expenses and specific requests from Zichron
Menachem in Israel.
At the year end. the Charity had free resepies of £213.333 {2023: £157.030>.

THE BRITISH FRIENDS OF ZICHRON MENACHEM
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees have assessed the major risks to which the charity is exposed. and are satisfied that systems are in
place to mitigate exposure lo the major risks.
Structure, governance and management
The British Friends of Zichron Menachem is governed by a Trust Deed, dated 21 January 2004.
The charity is informally affiliated to Zichron Menachem. an Israeli charity which provides support and assistance to
Israeli children who have cancer, and their families. Therefore. locally the charity works closety with Zichron
Menachem in Israel lo ensure Ihal the UK aclivities and contribution are focused and relevant.
The trustees who seNed during the year and up to the date of signature of the financial statemenls were..
Mr. E. Seliger
Mr. B Resnick
Mr. R Green
Mr. W Salkinder
(Appointed 9 Juty 2023)
The Iruslees have complementary skills that help run the charity effectivety. Mr Seliger is the day-to-day manager of
Zichron Menachem UK and is the primary liason with Zichron Menachem in Israel", Mr Resnick is an aC￿ntant by
profession and oversees governance and finance- Mr Green founded the emergency response and ambulance
service Hatzola and he brings an underslanding of health and wellness to the chartty.
The power of appointing trustees is vested in the existing trustees. New trustees are recruiled from personal
contacts of existing trustees. Induction will be carried out by discussion with exisling trustees and training will
depend on their previous knowledge and experien￿.
The trustees determine the general policy of the chartty. Mr. E. Seliger acts as Chairman and is responsible for
overseeing the day to day running of the UK activities.
The trustees, report was approved by the Board of Trustees.
Mr. E. Seliger
Trustee
12 January 2025

THE BRITISH FRIENDS OF ZICHRON MENACHEM
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE BRITISH FRIENDS OF ZICHRON MENACHEM
I report to the trustees on my examination of the financial statements of The British Friends of Zichron
Menachem {Ihe charity) forlhe year ended 31 March 2024.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance
with the requiremenls of the Charilies Act 2011 (the 2011 Acl).
I report in respect of my examination of Ihe charity's financial stalements carried out under section 145 of the
2011 Act. In carrying oul my examination I have followed all the applicable Directions given by the Charity
Commission under section 145{51(b) of the 2011 Act.
Independent examinerfs statement
I have completed my examinalion. I confimi Ihat no matters have come to my attention in connection with Ihe
examination giving me cause to believe that in any material respect-
accounting records were not kepl in respect of the charity as required by section 130 of the 2011 Act., or
the financial statements do not accord with those records.. or
the financial statements do not comply with the applicable requirements conceming the form and content
of accounls set oul in the Charilies (Accounls 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 Ihe examinalion lo which
attention should be drawn in this report in order to enable a proper understanding of the financial statements to
be reached.
Mike Haberfeld Bsc FCA
Landau Morley LLP
325-327 Oldfield Lane North
Greenford
Middlesex
UB6 OFX
Dated.. 16 January 2025

THE BRITISH FRIENDS OF ZICHRON MENACHEM
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income from:
Donalions and legacies
Other trading activities
Inveslments
105,652
25,037
4,216
22,IX)O
127,652
25,037
4,216
140,646
140.646
852
852
Total income
134,905
22,IX)O
156,905
141,498
141.498
Expendilure on-
Raising funds
Charilable activities
61,607
17.125
61,607
31,125
43,709
13,884
43,709
27,976
14,(M)O
14,092
Tolal expenditure
78,732
14,(K)O
92,732
57,593
14,092
71,685
Net income
56,173
8,(KlO
64,173
83,905
114,092)
69,813
Transfers belween
funds
785
{785)
Net movement in
funds
56,173
8,000
64,173
84,690
114,877)
69,813
Reconciliation of funds:
Fund balances at 1 April 2023
157,685
6,123
163,808
72,995
21,000
93,995
Fund balances at 31 March
2024
213,858
14,123
227,981
157,685
6,123
163,808
The statement of financial activiiies includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

THE BRITISH FRIENDS OF ZICHRON MENACHEM
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
11
525
655
Current assets
Deblors
Cash at bank and in hand
12
214
231.717
16,573
150.899
231.931
167.472
Creditors: amounts falling due within
one year
13
{4.475)
14.319)
Net current assels
227.456
163,153
Total assets less current liabilities
227,981
163,808
Incorne funds
Restricted funds
Unrestricted funds
General funds
14
14.123
6,123
15
213.858
157,685
213,858
157,685
227,981
163,808
The financial statements were approved by the Trustees on 12 January 2025
Mr. E. Seliger
Trustee

THE BRITISH FRIENDS OF ZICHRON MENACHEM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity infomiation
The British Friends of Zichron Menachem is an unincorporated charlty. registered in England and Wales,
whose principal address is 30 Brookside Road. London. NW11 9NE.
1.1 Accounting convention
The financial statements have been prepared in accordan￿ with the charity's governing document the
Charilies Acl 2011 and 'Accounling and Reporting by Charilies.. Stalemenl of Recommended Practice
applicable to chariiies preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102)" (as amended for accounting periods commencing
from 1 January 20191. The charity is a Public Benefft Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities apptying FRS 102 UpdaÈ Bulletin
1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 onty to
the exlenl required lo provide a true and fair view. This departure has involved following Ihe Slatemenl of
Recommended Practice for charities appWing FRS 102 rather than the version of the Statement of
Recommended Practice which is refe￿ed to in the Regulations but which has Sin￿ been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity- Monetary
amounts in these financial stslements a￿ rounded to the nearest £.
The financial stalements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequale resources lo conlinue in operational existence for the foreseeable future. Thus the truslees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charilable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specffic conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legalty entitled to it after any perfomiance conditions have been met,
the amounts can be measured reliabty. and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless perfomiance conditions require deferral of the amount. Income lax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the tirne of the donation.
1.5 Expenditure
Expenditure is recognised On￿ there is a legal and constructive obligakn'on to transfer economic benefit to a
third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of
the obligation can be measured reliably.

THE BRITISH FRIENDS OF ZICHRON MENACHEM
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
1.6 Tangible fixed assets
Tangible fixed assets are initialty measured at cost and subsequentty measured at cost or valuation, net of
depreaation and any impainnent losses.
Depreciation is recognised so as to vrrite off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Office equipment
20Yo reducing balan
The gain or loss arising on the disposal of an asset is detemiined as the difference belween the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impaimient of fixed assets
Al each reporting end dale, the charity ￿vIewS the carrying amounts of its langible assels lo detem)ine
whether there is any indication that those assets have suffered an impaimient loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to detemine the extent of the impaimenl
loss (rf any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in currenl liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Olher Financial Inslrumenls Issues, of FRS 102 to all of ils financial inslrumenls.
Financial instruments are recognised in the charity's balan￿ sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, wilh the nel amounts presented in Ihe financial stalements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the assel and settle the liability simultaneously.
Basic financial assets
Basic financial assets. which indude debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequentty Ca￿led at amortised cost using the effective
inlerest method unless the arrangement conslitules a financing transaction, where Ihe transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the fulure payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.

THE BRITISH FRIENDS OF ZICHRON MENACHEM
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
1.10 Employee benefits
The cost of any unused holiday entrfement is recognised in the period in which the employee's services are
received.
Termination benefils are recognised immediately as an expense when Ihe charity is demonstrably committed
to terminate the employment of an employee or to provide temiination benefit5.
1.11 Retirement benefits
Payments to defined contribution retirement benefft schemes are charged as an expense as they fall due.
Income from donations and legacies
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Donations and gifts
Legacies receivable
105,652
22,000
127,652
128,128
12,518
128,128
12,518
105,652
22,C￿0
127,652
140,646
140,646
Income from other trading activities
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraising event - raffle
25,037
Investments
Unrestricted Unrestricted
funds
funds
2024
2023
Other investment income
4,216
852

THE BRITISH FRIENDS OF ZICHRON MENACHEM
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Raising funds
Unrestricted Unrestricted
funds
fiJnds
2024
2023
in
Fundraising events - other
Fundraising evenls - raffle
Consuttancy
Advertising
Support costs
5,070
17,138
7,950
2,194
29,255
9,919
9,088
840
23,862
Fundraising and publicity
61,607
43,709
6 Charitable activities
Unrestricted Restricted
funds
funds
2024
2024
Total
2024
2023
Donations to Zichron Menachem Israel for parent
camp
Parent camp - direct costs
14,000
14,000
14,092
14.000
14,000
14,092
Share of support costs (see note 7}
Share of govemance costs (see nole 7)
12,553
4,572
12,553
4,572
9,522
4.362
17,125
14.000
31,125
27,976
Analysis by fund
Unrestricted funds
Restricled funds
17,125
17,125
14,000
13,884
14,092
14.000
17,125
14,000
31,125
27,976

THE BRITISH FRIENDS OF ZICHRON MENACHEM
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs allocated to activities
Fundraising
Charitable
activities
2024
Total
Total
2024
2024
2023
staff costs
Premises costs
Office costs
Travel
Sundry
Depreciation
Governance
12.329
8.032
6,474
2.289
4,415
2,677
2,159
764
2,538
16,744
10.709
8,633
3.053
2,538
131
4,572
16,744
9,853
5,306
1,317
164
4,362
131
4,572
29.255
17,125
46,380
37,746
2024
2023
Governance costs comprise:
Independent examination
4.572
4,362
4.572
4,362
Support cost are allocated be￿een fvndraising and charitable activities based on the usage of a resource or
activity in terms of time taken, capacity used. requests made or other measure.
Trustees
During the year, one of the trustees was reimbursed a total of £2,83312023.' £nil) for travel expenses incurred
for the objectives of the charity- No other trustees received reirnbursement for expenses in the year.
None of the Iruslees lor any persons connected with them) received any remuneration of benefits during the
year.
Employees
The average monthly number of employees during the yearwas..
2024
Nurnber
2023
Number
10-

THE BRITISH FRIENDS OF ZICHRON MENACHEM
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Employees
(Continued)
Employment costs
2024
2023
Wages and salaries
other pension costs
16,438
306
16,438
306
16,744
16,744
There were no employees whose annual remuneration was more than £60,000.
10 Taxation
The charity is exempt from tsxation on its activtlies because all its income is applied for charitable purposes.
11 Tangible fixed assets
equlpment
Cost
Al 1 April 2023
6,665
At 31 March 2024
6,665
Depreciation and impairnient
At 1 April 2023
Deprecialion charged in the year
6,009
131
At 31 March 2024
6,140
Carrying amount
At 31 March 2024
525
At 31 March 2023
655
12 Debtors
2024
2023
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
214
223
16,350
214
16,573
11

THE BRITISH FRIENDS OF ZICHRON MENACHEM
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13 Creditors: amounts falling due within one year
2024
2023
Other creditors
Accruals and deferred income
59
4.416
59
4.260
4,475
4,319
14 Restricted funds
The restricted funds of the charity comprise the unexpended balan￿S of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
Movement in funds
Balance at
Incomel
Resources
Balance at
1 April 2023 (Expenditure)
expended 31 March 2024
Balance at
1 April 2022
Resources
expended
Transfe
Parent Camp
21,000
114.0921
17851
6,123
22,000
114,0001
14,123
The Parent Camp funds relates to money re￿iVed frorn The Bluston Charitable Settlement to be used
towards the cost of the next Parents, Respite Trip in the future.
15 Unrestricted funds
Movement in funds
Income Expendrture
Balance at
1 April 2023
Balance at
31 March 2024
General funds
157.685
134.905
178.7321
213,858
157.685
134.905
178.7321
213,858
16 Analysis of net assets between funds
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 March 2024:
Tangible assets
Currenl assetsllliabililies)
525
213,333
525
227,456
14.123
213,858
14.123
227,981
12-

THE BRITISH FRIENDS OF ZICHRON MENACHEM
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Analysis of net assets between funds
(Continued)
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
At 31 March 2023:
Tangible assets
Currenl assetsllliabililies}
655
157,030
655
163,153
6.123
157,685
6.123
163,808
17 Related party transactions
During the year, a market value rent of £8,000 {2023= £7,200) was payable to E. Seliger, a Iruslee, by the
charity for office space. Additionally. in relation to the occupation of the premises. amounts totalling £2,709
12023.. £1,981) were payable directly to third paty suppliers for utilities.
13-