Docuslgn Envelope ID." 831B6F30-D42C41DD-8E92-177B8940BF80
Charity reglstratlon number 11052S4 (England and Wale5)
Company reglstratlon numbèr 05090789
ORT UK
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

Do¢usign Envelo￿ ID". e31B6F30-D42C41DL￿8Eg2-l77B89408F80
ORT UK
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
A Cohen
B Goren
A Kurer
D Reinhold
L Davls
B Encinales
C Gold
N Reld
N Segal
E Goodman
(Appointed 15 Aprll 20241
{Appolnted 15 Aprll 20241
(Appointed 15 April 20241
(Appolnted 15 April 20241
(Appolnted 15 AprS120241
(Appolnted 15 AprS120241
(Appolnted 3 December 20241
Charlty number {En8land and Wale51
1105254
Company number
05090789
Reglslered offlce
Ort House
147 Arlington Road
London
NWI 7ET
Independent examlner
Sedulo London Llmlted
Office 605 Albert House
256- 260 Old Street
London
United Kin8dom
ECIV 9DD

Docuslgn Envelope ID.. 831 B8F3W2C41 D￿eEg2-1TIB￿94o￿F80
ORT UK
CONTENTS
Page
Trustees, report
Statement of trustees, responslbilltles
Independent examlner's report
Statement of flnanclal a¢tlvities
Balance sheet
Statement of cash flows
Notes to the flnanclal statements
10-20

Docusign Envelopg ID. 831B8Fa¢>D42C41DD-8E92-17788940BFBO
ORT UK
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report and finanual statements for the year ended 31 December 2024.
The flnancial statements have been prepared in accordance wlth the a¢countlng pollcies Set out In note I to the financlal
statements and comply wlth the tharlty's governing document, the Companles Act 2006, FRS 102 "The Financial Reporting
Standard appllcable In the UK and Republic of Ireland" and the Charlties SORP "Accountln8 and Reporting by charities:
Statement of Recommended Prartice applicable to charltles preparlng thelr account5 in accordance with the Financial
Reporting Standard appllcable In the UK and Republic of Ireland {FRS 102}
Oblectlves and a¢tlvltles
ORT UK empowers the next generation to reach their goals through mentorln& employability skills trainin8 and alternatlve
work experlence. Our primary objectlve is to advance educatlon and tralnln8, gÈvin8 young people the sk1115 and confldence
they need to thrlve In Ilfe and work.
In the UK, this is achleved through ORT JUMP. our mentorln8 and employabillty skllls programme. Inltlally establlshed for Year
12 students. ORT JUMP has grown to support young people from Year 8 and io, offering tailored mentorlng, workplace skllls
development. careers educatlon, and alternative work experience opportunities. The programme engages over 1,300 students
annually, connectlng them with volunteer professiona15 who guide, inspire, and equip them for future success.
Alongside our UK work, ORT UK ralses funds to support World ORfs global network of schools, colleges. and educatlonal
proJects. These Inltlatives reach over 350,0(N) students each year In more than 40 countrSes, provldln8 hl8h-quallty eduotlon,
tralnln& and Ilfe 5kllls. We achleve thls through fundralslng events, bulldlng long-term relatSonshlps wlth donors, and
connectlng supporters wlth speclfic World ORT projects èllgned to thelr Interests.
Publlc benefit
The trustees have pald due regard to guldance Issued by the Charlty Commisslon In decldlng what actlvltles the charlty should
undertake.
Athlevernents and performance
Slgniflcont octlvities t7nd achievements agolnst oblertlves
In 2024, ORT UK'S efforts were focused on supportlng our ORT JUMP mentorlng and employablllty skllls programmes, as well
è5 ralslng funds for World ORT projects In Israel and Ukralne.
ORT JUMP- Mentor5n8 and Employablllty Skllls Pro8rammes
ORT JUMP contlnued to grow a5 a flagshlp programme. now reaching over 1,3th) students annually. Thls Indudes more than
450 one-to-one student-mentoring palrlngs, alongside employability workshops. workplace vlslts. career weblriars, and skills
development activlties for students from Year 8 to Year 12. In 2024, the programme was delivered in 14 partner schools across
London and Manchester. engaging hundreds of volunteer mentors from diverse industries and equlpplng young people with
the skills. guidance, and confSdence to sUc￿ed In thelr future careers.
Kfar 511veT Youth Vlllgge,15rnel
ORT UK contlnued to ralse funds to support the ongolng operatlon and development of the Kfar Sllver Youth Vlllage near
Ashkelon. The vlllage provldes a safe and nurturlng home for hundreds of students. many from dlsadvantaged or at-risk
backgrounds, combining high-quality educatlon with pastoral ¢are. vocational training. and extracurr¢cular actlvltles. Funding
frorn UK donors contributes to running cost5. educational programmes. and improvements to facilities.
ORT Ukralne
In response to the ongolng crlsls, ORT UK raised vital funds to support teacher5. Students, and famllies In Ukralne. Thls
Included provldln8 5alarles for educators to ensure continuity of learning. delivering psychological support programmes to
help communitles cope with trauma, and addresslng urgent security needs for ORT schools. These measures have been
essential in enablin8 Students to continue their educatlon In safe and supportlve environment5 despite the challenglng
clrcumstances.

Dttusign Envelope ID.. 831 B6F30-D42C41 DD-8E92-17788940BF80
ORT UK
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Fundraisingperformance
In 2024, ORT UK successfully delivered a range of fundralslne and community engagement activities. This Included our Annual
Dinner, partl¢lpatlon In the London Marathon. and several community events such as a Eurovlslon party and a Football
sponsorship event.
These att5vltles not only ralsed vltal funds for our UK programmes and World ORT prolects but also strengthened our
engagement wlth supporters, volunteer5, and the wlder communlty. In addttion, we contlnued to expand our piesence on
soclal medla and enhanced our PR and messagSng to reach new audlences and promote the Impact of our work.
Flnanclal revlew
The charlty's actlvltles for the year are presented in the attached flnanclal statements whlch Show a net surplus for the year of
£55,034 12023: £16,531). The balance of restrirted funds at 31 December 2024 wa5 £85,116 12023: £119,376) and
unrestrl¢ted fund5 £257,60512023: £168,311).
Total income of £848,07012023: £1,544.5541 wa5 malnly from donatlon5, legacles and 8rants, and was driven by fundraSslng
events durln8 the year. Income IS £696.484 lower than the prior year as there was much more World ORT restrlcted intome in
2023 for Kfar Sllver and Ukraine projects.
Total expendlture of £793,03612023: £1.528,0231 was spent on ralslng funds, JUMP projects and subventlons to World ORT,
Spend15 £734,987 lower than the prlor year. as less was pald on to World ORT for the aforementioned projects.
Reserves pollcy
It Is the pollcy of the charlty that unrestrlcted funds which have not been de51gnated for a speclfic use should be malntalned at
a level equivalent to 3-6 month's expendlture. The trustees conslder that reserves at this level will ensure that, in the event of
a slgnificant drop in funding, they will be able to continue the charlty's current actlvities while consideration Is given to ways In
which additional funds may be raised.
At 31 December 2024, the unrestrlcted funds weTe £257.605 12023: £168.3111 whlch amounted to 6 months of operatlnB
expendlture. This15 in line wlth our reserves policy.
Major rlsks
The Trustees have assessed the major rlsks to whlch the charlty Is exposed, and are satlsfied that systems are In
place to mitlgate exposure to the malor rlsks.
The Trustees have a risk mana8ement strategy which comprlses-
- An ongolng review of the rlsks the organlsatlon may face;
The establlshment of systems and procedures to mitigate those rlsks,. and
- The Implementatlon of procedures designed to miDim15e any potentlal Impact on the charlty.
Plans for future perlods
Progrommes
In 2025, we wlll focus on expanding and growing our mentoring and employability 5ki11s programmes, reachlng more schools
and engagln8 Wlth new cornmunities, including Leeds and Glasgow. We will also strengthen our impact and evaluation
processes. SUPPOrted by a newly appointed specialist dedicated to measurlng and demonstratlng the outcomes of our work.
Together, these efforts will enable us to support an even greater number of young people wlth the Euidance, skills, and
opportunltles they need to succeed.
Fundroi51ng
Our Annual Dinner will remain a key fundraising actlvity, alongside a strong focu5 on securing new grants and developlng
corporate partnershlps. These efforts wlll help sustain and grow our UK programme5 while continulng to raise vttal funds for
World ORT'S global educational projects.

DoGu$ign Envelope10'. 831B6F30-D42C41DNE92-177B8940BF80
ORT UK
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Sttu¢ture, governance and management
The charity is a company limited by guarantee (No 50907891 govemed by Its Memorandum and Artlcle5 of Association dated
1st April 2004. It Is registered as a charity with the Charity Commission (No 11052541.
The charity is overseen by a Board of Trustees who are responsible for its govemance. strateglc directlon, and compllance with
statutory and regulatoiy requlrements. Trustees are appolnted by resolution of the 8oard, followlng Identlflcatlon of skllls and
experlence needed to SUPPOrt the charitvs objectives. Prospectlve trustee5 are typically ￿er￿lted through profe551onal and
community networks, Intervlewed by existlng trustees. and formally appointed in accordance wlth the Articles of Assoclatlon.
The Board meets regularly throughout the year to revlew performance, approve strategy. and ensure that resources are used
effectlvely In pursuit of the chariVs aims. Trustees receive an induction on appointment, which Includes Information on the
charlty's strurture. activities. governance policies. and responslbilitles under charity and company law.
The trustees, who are also the dlTertors for the purpose of company law, and who served durlng the year and up to the date of
slgnature of the financial statement5 were:
A Cohen
BGoren
A Kurer
D Relnhold
YJ Llnenberg
R Morrls
A Reeback
B Weber
C Martell
L Davls
IAppolnted 15 Aprll 2024}
(Reslgned l March 20241
IRe51gned l Aprll 20241
(Reslgned 4 July 20241
(Resigned 15 September 20241
{Re51gned 22 Aprll 20251
{Appointed 15 Aprll 20241
IAppolnted 15 Apfil 2024)
(Appolnted 15 Aprll 2024)
(Appointed 15 Aprll 20241
(Appointed 15 Aprll 20241
(Appolnted 3 December 2024)
(Reslgned 23 January 20241
B En¢lnales
C Gold
N Reld
N Segal
E Goodman
S J Alber8a
Recruitment ond oppointment of trustee5
As set out in the Articles of Assoclatlon. the flrst Trustees were those notlfied to Companles House on Incorporatlon of the
charlty. The Trustees may appolnt any person who Is willing to act as a Trustee and the Trustees shall not conslst of less than 7
persons.
None of the Trustees has any beneflclal Interest in the charity- All of the Trustees are members of the charity and guarantee to
contribute £10 In the event of a winding up.
Organisotlonalstrurture
The Trustees administer the charity on an ongoing basis. The Trustees typicalty meet slx times a year to discuss and resolve
strategy and ongoing developments. Sub committees of the Trustees may meet on a periodic bas15 to ensure the smooth
runnlnE of the organlsatlon. The charlty Is a member of the Fundraisin8 Standards Board.

Docusign Envelope ID.. 83186F30.D42C41DD4E92-177B8940BF80
ORTUK
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORn (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees, report was approved by the Board of Trustees.
A Kurer
Trustee
15 September 2025

Docusign Envelope ID.. 83186F3￿D42C41DO￿Eg2-l77B8940BF8O
ORT UK
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees. who are also the director5 of ORT UK for the purpose of cornpany law. are responslble for preparlng the Trustees,
Report and the financial statements In accordance with applicable law and United Klngdom Accountlng Standards Iunlted
KSngdom Generally Accepted Accounting Practice).
Company law requlres the trustees to prepare flnanclal statements for each financlal year whlch Elve a true and fair view of
the state of affairs of the charity and of the Incoming rewurces and appllcation of resources, Including the income and
expenditure, of the charitable company for that year.
In preparlng these flnanclal statements, the trustee5 are requlred to:
select sultable accountlng policles and then apply them conslstently,,
observe the methods and prlnclples In the Charlties SORP,-
make judgements and estlmates that are reasonable and prudent; and
prepaie the financial statement5 on the going concern basis unle55 It 15 Inapproprlate to presume that the charlty wlll
contlnue In operation.
The trustee5 are responsible for keeping adequate accounting record5 that d15¢1ose wlth reasonable accuracy at any tlme the
Ilnanclal posltion of the charity and enable them to ensure that the flnanclal statements comply wlth the Companle5 Art 2006,
They are also re5ponslble for safeguardin8 the assets of the charlty and hence for taklng reasonable steps for the preventSon
and detectlon of fraud and other Srregularitles.

Docusign Env¢lope ID.. 8318sF3￿D42G41DD-8E92-177B894OBF80
ORT UK
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ORT UK
I report to the trustees on my examination of the flftandal statements of ORT UK (the charity) for the year ended 31 December
2024.
Responslbllltle5 and basls of report
As the trustees of the charlty land also Its dlrectors for the purposes of company law}* you are responslble for the preparntion
of the financial statements In #ccordance with the requlrements of the Companies Act 2006.
Havlng satisfled myself that the flnanclal statements of the charlty are not requlred to be audlted under Part 16 of the
CompanSes Act 2006 and are eliglble for Independent examlnatlon. I report in respert of my examinatlon of the charlty s
flnanrial 5totements carrSed out under section 145 of the Charities Act 2011. In carrylng out my examination I have followed
the Dlrections glven by the Charlty Commission under 5ertion 145{51{bl of the Charftles Art 2011.
Independent examlner's statement
sin￿ the charlty'5 gross Income exceeded £250,000, the Independent examlner must be a member of a body Ilsted In sectlon
145 of the Charltles Act 2011. 1 confirm that l am quallfied to undertake the examlnation because l am a member of the
Associatlon of Charte￿d Certlfied Accountants. whlch Is one of the listed bodle5.
I have completed my examlnatlon. I wnflrm that no matters have come to rny attentlon in connectlon wlth the examlnatlon
glvin8 me cause to belleve that In any materlal respect..
accountlng ￿cOrdS were not kept in respect of the charlty as requlred by sectlon 386 of the Companle5 Act 2006,
the flnanclal ststements do not accord wlth those records; or
the flnanclal statements do not comply wlth the accountln8 reqU1￿MentS of sertlon 396 of the Companles Act 2006
other than any requlrement that the flnancial statements glve a true and falr vlew. whlch Is not a matter consldered as
part of an Independent examlnation; or
the flnanclal statements have not been prepared In accordance with the methods and princlples of the Statement of
Recommended Practlce for accounting and reportlng by charities appllcable to charlties preparlng thelr flnanclal
statements Sn accordance with the Financlal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021,
I have no concerns and have come across no oth8r matter5 In connertlon wlth the examlnatlon to whlch attentlon should be
drawn In thls report In order to enable a proper understandlng of the financlal Statements to be reached.
Emma Houghton, FCCA
Sedulo Lpndon Llrnlted
Office 605 Albert House
256- 260 Old Street
London
ECIV 9DD
United Kingdom
Date:.13......%op.F.ombor 1025

Docusign Envelope ID.. 831B6F30-D42&41DD-8EY2-177B89408F80
ORT UK
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Restated
Totsl Unrestrlcted
fund5
2023
Restated
Re5trlcted
funds
2023
Restoted
Total
Unre5trlcted
funds
2024
Restricted
funds
2024
2024
2023
Notes
In￿rne from:
Donatlons and le8acles
Investments
589.432
1,814
256,824
846,256
1,814
579.840
1,560
963.154
1.542,994
1,560
Total Income
591,246
256,824
848,070
581,400
963,154
1,544,554
Expendlture on:
RaSslng funds
Charltable actlvltles
147.968
353,984
147.968
645,068
365,193
212,948
365,193
1,162,830
291,084
949,882
Total expendllure
501,952
291.084
793,036
578,141
949,882
1,528,023
Net Incomel{expendlture) and
movement In funds
89.294
{34,2601
S5,034
3,259
13,272
16,531
Reconclllatlon of funds:
Fund balances at l January 2024
168,311
119,376
287,687
165.052
106,104
271,156
Fund balan¢es at 31 December
2024
257.605
85,116
342,721
168,311
119,376
287,687
The statement of flnanclal actlvltle5 Includes all gains and losses recognlsed In the year. All Income and expendlture derlve
frorn contlnulng actlvltles.

Dow6ign Envolopo ID.. 831BeF3W2C41DD4E92-177B8940BF80
ORT UK
BALANCE SHEET
ASAT31 DECEMBER 2024
2024
2023
Notes
Flxed assets
Tanglble assets
li
3,084
5,770
Current a￿ets
Debtors
Cash at bank and In hand
9,111
362,162
4.911
392,084
371.273
13L636}
396.995
1115,0781
Credltors: amounts falllng due wlthln one year
13
Net current assets
339,637
281,917
Totsl Sssets less current114bllltles
342,721
287,687
The funds of ihe ¢hailty
Re5trlcted Income fund5
Unrestrlrted funds
85,116
257,605
119,376
16B,311
342,721
287,687
The company Is entltled to the exemptlon from the audlt requlrernent contalned In sectlon 477 of the Companles Act 2006, for
the year ended 31 December 2024.
The dlrectors acknowledie thelr responslbllltles for complyln8 wlth the requlrements of the Companles Act 2006 wlth respect
to accountlng records and the preparatlon of financlal statements.
The members hwe not requlred the company to obtaln an audlt of Its flnanclal ststements for the year In questlon In
accordance wSth 5ectlon 476.
These finandal statements have been prepared In attordance wlth the provlslons appllcable to companlès subjeet to the small
Companles re8lme.
The flnanclal statement5 were approved by the trustees on 15 S*.mb•r 2025
Do¢¢Js*n•dby'.
T5D570F14CMG4...
B Goren
Trustee
Company reglstratlon number 05090789 (Er￿land and Wales)

Docustgn Envelope ID.. 83lB6F￿D42G4lDD-8E92-l77B8g40BF8o
ORT UK
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
1023
P4otes
Cash flows from operatlng artlvltles
Cash labsorbed byllgenerated from operations
20
130,782)
124,073
InvÈstln8 actlvitles
Purchase of tanglble flxed a55ets
Investment Income received
19S41
1.814
11,5581
1,560
Net ¢ash generated from Investlng adlvltles
860
Net cash generated from flnanclng actlvltles
Net Idecreaselllncrease In cash and cash equiYdlent$
129,9221
124,075
Cash and c?5h equlvalent5 at beglnnlnB of year
392.084
268,009
C8sh and cash equlvalents at end of year
362.162
392,OB4

Docu8lon Envelopè ID: 831B6F31>D42C41DD4E92-177889408F80
ORT UK
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Atcountln8 politlÈs
Charlty Informatlon
ORT UK is a private company limited by guarantee incorporated in England and Wales. The re8i5tered office Is Ort
House. 147 Arlington Road, London. NWI 7ET.
1.1 B8$1$ of preparatlon
The financial statement5 have been prepared In accordance wlth the charlty's Memorandum and Artlcles of Assoclatlon,
the Companies Act 2006, FR$ 102 "The Flnancial Reporting Standard appllcable In the UK and Republlc of Ireland" and
the Charlties SORP "Accountlng and Reportlng by Charities: Statement of Recommended Practlce appllcable to charltles
preparlng thelr accounts in accordance wlth the Flnancial Reportlng Standard appllcable In the UK and Republlc of
Ireland IFRS 1021" The charlty Is a Publ1¢ Benefit Entlty a5 deflned by FRS 102.
The financlal 51atement5 are prepared in sterlin81 which is the functional currency of the charity. Monetary amount5 in
these flnanclal statements are rounded to the nearest £.
The flnanclal statement5 have been prepared under the hlstorfcal cost conventlon. The prlnclpal accountlng pollcle5
adopted are set out below.
1.2 Golng concern
At the tlme of opprovlng the flnanclal statements, the trustees have a reasonable expectatlon that the charlty has
adequate resource5 to contlnue In operatlonal exlstence for the foreseeable future. Thus the trustees wntlnue to adopt
the going concern basls of accountlng preparlnB the flnancial statements.
1.3 Charltable funds
Unrestrlrted funds arè avallèble for use at the dlscretlon of the trustees In furtherance of thelr charltable oblectlve5.
Restricted fund5 are sublect to specific conditions by donors or grantors as to how they may be used. The purposes and
uses of the restrl¢ted funds are set out In the notes to the finanoal statements.
1.4 Income
Income Is recognlsed when the charity is legally entitled to it after any performance conditlons have been met, the
amounts can be measured reliably, and it 15 probable that income will be received.
Cash donatlons are recognised on receipt. Other donations are ￿cOgnised once the charlty has been notlfled of the
donatlon, unless performance conditlons requlre deferral of the amount. Income tax recoverable In relatlon to
donation5 recelved under Gift Aid or deeds of covenant is recognised at the tlme of the donatlun.
Legacles are recognised on receipt or otherwise if the charity has been notified of an Impending distrlbutlon, the
arnount Is known, and recelpt Is experted. If the amount Is not known, the legacy Is treated as a contlngent asset.
1.5 EKpendlture
Expenditure Is recognised once there Is a legal or constructive obligation to transfer economic benefit to a third party, It
Is probable that a transfer of economtc benefrts will be required in settlement. and the amount of the obligation can be
measured rellably.
Expenditure Is classlfied by activity- The cost5 of each activity are made up of the total of direct e05ts and Shared costs,
Includlng support costs Involved in undertaking each activity. Dirert costs attributable to a single activity are allocated
directly to that activlty. Shared costs which contribute to more than one activity and support costs whlch are not
atlributable to a single actlvlty are apportloned between those actlvities on a basis conslstent wlth staff headcount.
10-

Docuslgn EnvpJlop8 ID.. 831B6F30-D42C41DD-8E92-177B8940BF80
ORTUK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
A¢counting poll¢les
{Contlnuedl
1.6 Tanglble flxed assets
Tangible fixed assets are Inltlally measured at cost and subsequently measured at cost or valuatlon. net of depreclation
and any Impalrment losses.
Depreclatlon Is recognlsed so as to wrlte off the c05t or valuatlon of assets less thelr resldual values over thelr useful
lives on the following bases..
Long leasehold Improvements
Computer equlpment
Flxtures, flttlngs & equlpment
Stralght Ilne over the term of the lease
25% reduclng balance basls
25% redudng balance basls
The galn or loss arlsing on the disposal of an a55et1s determined as the difference between the Sale proceeds and the
carrylng value of the asset, and Is recognlsed In the statement of flnanclal activltles.
1.7 Imp31rment of flxed assets
At each reportlng end date, the tharlty revlews the carrylng amounts of Its tanglble assets to determlne whether there
is any indication that those assets have suffered an Impalrment loss. If any such indlcatlon exlsts, the recoverable
amount of the asset Is estlmated In order to determlne the extent of the Impairment1055 Ilf anyl.
1.8 Cash and cash equlvalents
Cash and cash equlvalents Include cash In hand, deposlts held at call with banks, other short-term Ilquld Investments
with origlnal maturitles of three months or less, and bank overdrafts. Bank overdrafts are shown withln borrowlngs In
current Ilablllties.
1,9 Flnanelal Instruments
The charity has elected to apply the provlslons of Sectlon 11 'Baslc Flnanclèl Instruments, and Sectlon 12 '0ther
Flnancial Instruments Issues, of FRS 102 to all of Its ftnènclal Instruments.
Flnanclal Instrument5 are retognlsed In the eharlws balance sheet when the ¢harlty becomes party to the tontractual
provI51ons of the Instrument.
Flnan¢lal assets and liabllitles are offset, with the net amounts presented In the financial statements, when there Is a
legally enfor￿able rlght to set off the recognlsed amounts and there Is an Intention to Settle on a net bas15 or to reallse
the asset and settle the Ilablllty slmultaneously.
Boslcllnonclul ossets
Basic financial a55ets. which Include debtors and cash and bank balances, are initlally measured at transa¢tlon price
Includlng transaction costs and are subsequently carried at amortised c05t uslng the effective interest method unless
the arrangement con5tltutes a flnanclng transaction. where the transactlon Is measured at the present value of the
future recelpts dlscounted at a market rate of Interest. Flnanclal assets classlfled as recelvable wlthln one year are not
amortised,
11

Docusign Enveknpe ID.. 831B6F31>D42C41 DD4E92-177B89408F80
ORT UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Ac¢ountlng pollcles
Icontlnued)
Boslrlln¢7nclalllabilitles
Baslc flnanclal Ilabilitles, Including credltors and bank loans are Inltlally recognlsed at transaction prlce unless the
arrangement constStutes a flnantlng transactlon, where the debt instrument Is measured at the present value of the
future payment5 discounted at a market rate of interest. Financial Ilabilitles classlfled a5 payable wlthln one year are not
amortlsed.
Debt Instruments are subsequently carried at amortlsed cost, usin8 the effective interest rate method.
Trade tredltors are obllgatlons to pay for goods or servlces that have been acqulred in the ordinary course of operations
from suppllers. Amounts payable are classlfled as current Ilabllltles If payment is due wlthln one year or less. If not, they
are presented as non-current Ilabilltles, Trade creditors are recognlsed Inltlally at transactlon prlce and subsequently
measured at amortlsed cost uslng the effectfve Interest method.
Derecognltlon offlnanclalllabllltles
Financial liabllities are dereco8nlsed when the charlty's contractual obllgatlon5 explre or are d15¢harged or Cancelled,
1,10 Employee beneflts
The cost of any unused holiday entltlement is reco8nlsed In the perlod In whlch the employee's servlces are recelved.
Termlnatlon benefits are recogni5ed irnmediately a5 an expense when the charity 15 dernonstrably commltted to
termlnate the employment ol an employee or to provide termination benefits.
1.11 Rellrement beneflts
Payments to deflned contrlbutlon retirement benefit sthemes are charged as an expense a5 they fall due.
1.12 Forel8n exchan8e
Trdnsactlons in ¢urrencles other than pounds sterllng are recorded at the rates of exchange prevalling at the dates of the
transa¢tlons. At each reportSn8 end date, monetary assets and liabilities that are denomlnated In forelgn currencies are
retranslated at the rate5 prevailin8 on the reporting end date. Gains and losses arisinB on translation in the perlod are
retognlsed In the Statement of Flnanclal Artivltles.
Income from dDnatlon5 and le8acles
Restated
Unrestrlcted
funds
2023
Re5toted
Restuted
Tolal
Unrestrlcted
funds
2024
Restrlcted
fund5
2024
Totsl
Restrlcted
funds
2023
2024
2023
Donations and Ebfts
Legacies
Grant5
456.836
132.596
116,844
573,680
132.596
139,980
554.156
25.684
963,154
1,517.310
25.684
139.980
589.432
256,824
846,256
579,840
963,154
1,542,994
12-

DO¢us￿n Envelope ID.. B3lB6F3￿D42C4lDD￿Eg2-l77B894OBF80
ORT UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from Investments
Unrestrltted
funds
2024
Unrestrlcted
funds
2023
Interest recelvable
1,814
1.560
Expendlture on rdSsSng funds
Restoted
Unrestrlcted
funds
2023
UnTestrlcted
funds
2024
Costs of generatlng funds
Sta8ln8 fundraisin8 events
Advertislng
Staff c05tS
Support costs
85.756
111,356
34,944
193,459
25.434
51,849
10.363
147,968
365,193
13-

Do¢usign Envelope10". 83186F￿￿D42C41D￿8Eg2-177B894OBF80
ORT UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expendlture on tharitable actlvltles
Re5toted
Total JUMP Projects
2024
2023
Restated
Restated
JUMP ProJectS
2024
World ORT
2024
World ORT
2023
Total
2023
Dlrect costs
Staff costs
Subventlons
Consultancy
Employabllltv
Mentorin8
Trainlng & Travel
Advert15ing, Marketing &
352,871
2,951
105,193
355,822
105.193
20,967
57.737
11.384
1.139
131,173
131,173
976,551
976,551
20,967
57.737
11,384
1,139
15.525
13,014
1,477
15,525
13,014
1,477
8,082
8.082
1.758
1,758
452,180
108,144
560,324
162,947
976,551
1,139,498
Share of support and 8overn?n¢e costs (see note 61
support
69.772
Governance
14,623
349
70,121
14,623
3,257
20,075
3,257
20,075
536,575
108,493
645,068
186,279
976,551
1,162,830
Analysls by fund
Unrestricted funds
Restricted tunds
304,116
232,459
49,868
58,625
353.984
291,084
162,947
23,332
50,001
926,550
212,948
949,882
536,575
108,493
645,068
186,279
976.551
L162,830
14-

Docusign Envelope ID.. 83186F3(kD42C410D-8E¥2-177889408F80
ORT UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Support costs allocated to artlvltles
Restated
2024
2023
Depreciatlon
IT software and consumables
Bank charges
Rent
Staff Tralning & Travel
Insurance
Consultancv
General expenses
Webslte and Newsletter
Staff Recrultment
Governan￿ costs
3,640
9,595
1,049
24,996
3,071
3,423
14,323
6,546
7,066
6,775
14.623
1.190
14,499
1.140
1.974
6,068
2,614
2,346
18,935
95,107
48,766
Analysed between:
Fundralslng
JUMP ProJe¢ts
World ORT
10,363
84,395
349
25,434
23,332
95,107
48,766
Restoted
2023
Net movement Sn funds
20Z4
The net movement In funds is stated after charging/lcredltingl-
Fees payable to the charity's auditor..
Fees payèble to the charity'5 independent examlner:
for the Independent examination of the charity'5 flnanclal statement5
for other flnancial services
Depreclatlon ol owned tangible fixed assets
13,200
5,4LKJ
3.720
3,640
1,190
Trustees
None of the trustees lor any persons connected wlth them) received any remuneration or beneflts from the charity
dLfring the year, and none We￿ reimbursed any expenses (2023- £7271.
15-

DocusSgn Envew ID.. 831 B8F30-D42C41Dtk8E92-177B8940BF80
ORT UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Employees
The average monthly number of employees durlng the year wa5:
Restated
2024
Number
2023
Number
JUMP Programme
Admlnistratian & Fundraisln8
Total
Restated
2023
Employment costs
2024
Wages and salarles
Soclal securlty Costs
Other pension costs
360.997
33,827
12.647
285,228
23,666
15,738
407,671
324,632
The number of employee5 whose annual remuneratlon was more than £60.CKJO Is as
follows;
2024
Number
2023
Number
É80,001- £90,000
£90,001- £100,000
RÈmuneratlon of key management petsonnel
The remuneratlon of key mana8ement personnel was as follows:
2024
2023
A88regate compensatlon
97.158
87,938
Key Iwanagement Personnel are consldered to be the Trustees (who are not remunerated) and the Chlef Executlve
Officer (who is remuneratedl.
10 Taxatlon
The charity is exempt from taxation on its octivities because all its income is applied for charltable purposes.
16-

Docuslgn Envelope ID.. 831B6F3￿D42c.4qDD.8E￿2.l7r6894oBF80
ORT UK
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED>
FOR THE YEAR EIVDED 31 DECEMBER 2024
11 Tan8iblÈ fvxed 4s5ets
Lon8 leaseltold
ImpTo¥2rnents
Computer Flxtuie$, Ilttlngs
eq￿Prnent
& equlprnent
Totsl
Cost
At ljanuary 2024
Addltlon5
DIsp05als
11.819
6,162
954
797
18,778
954
111,8191
111,8191
At 31 December 2024
7.116
797
7,913
Depreclatlon and Impalrment
At l January 2024
Depreclatlon char8ed In the year
Eliminated in respect of di5posa15
11,818
991
3,041
199
598
13,008
3.640
111,8191
111.8191
At 31 December 2024
4,032
797
4,829
Carrylng amount
At 31 December 2024
3,084
3,084
At 310ecember 2023
5.171
598
5,770
12 Debtors
2024
2023
Amounts fallln8 due wlihln one year:
Other debtors
Piepayment5 and accrued Income
3,721
1,190
9,111
9,111
4,911
13 Credltors: amounts falllng due wlthln one year
2024
2023
Trade creditors
Other credltors
Accruals and deferred income
15,484
2.352
13.800
2,234
83.446
29,398
31,636
115.078
17-

Do¢usign Envelope ID.. 83186F3O-D42C41D￿8Eg2-177B894oBF80
ORT UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
14 Retlrement benelit schemes
2024
2023
DefinÈd contrlbuilon scheme5
CharBe to proflt or loss Sn respect of deflned eontrlbutlon schemes
12,847
15.738
The charlty operates a defined contrlbutlon penslon stheme for 311 qualifying employees. The assets of the scheme are
held separately from those of the charlty In an Independently admlnlstered fund.
15
Restrlcted funds
The restrltted funds of the charlty comprlse the unexpended balances of donatlons and grants held on trust subject to
speclflc cond5tlons by donor5 as to how they may be used.
Atl January
2024
Incomlng
resources
Resources At31 De¢ember
expended
2024
JUMP Pro8ramme
World ORT
105,978
13.398
211,597
45.227
1232,4591
158,6251
85,116
119.376
256,824
1291,0841
85,116
Restatsd
At ljanuary
2023
Restoted
Incomlng
iesources
Restuted
Restated
Resources At 31 December
expended
2023
Prevlous year:
JUMP Programme
World ORT
177,324
785,830
{71,3461
1878,536)
105,978
13,398
106,104
106,104
963,154
1949,8821
119.376
ORT JUMP Is a mentoring and employablllty 5kllls programme to help young people explore dlfferent careers.
World ORT is the global ORT orgonlsatlon. ORT UK receives restrlcted fundlng whith it pays on to World ORT, and also
utilises unrestricted funds to SUPPOrt World ORT pro8ramme5.
18-

DoGuslgn Envelope ID.. 83lB6F3￿D42C4lDD-8Eg2-177B694O9F6Q
ORT UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Unre5trlcted funds
The unrestritted funds of the charity comprise the unexpended balances of donations and grants whlch are not subject
to speclflc condltlons by donors and grantors as to how they may be used. These include deslgnated fund5 whlch have
been Set a51de out of unrestricted funds by the trustees for specific purposes.
At ljanuary
2024
Incomlng
resources
Resources At 31 December
expended
2024
General funds
168,311
591.246
1501,9521
257.605
Prevlous year
At lJaDuary
2023
Incomlng
resourtÈ$
Resources At 31 December
expended
2023
General funds
165,052
581.400
1578,1411
168,311
17 Analysls of net gssets between funds
Unrestrl¢ted
funds
2024
Restrlcled
funds
2024
Total
2024
At 31 Oecember2024:
Tanglble assets
Current assets/lllabSlltles)
3,084
254,521
3.084
339,637
85,116
257,605
85,116
342,721
Unrestrlctsd
fuTrds
2023
Restrictèd
funds
2023
Totsl
2023
At 31 December 2023:
Tan8lble assets
Current asset511liabllitlesl
5,770
162.541
5,770
281,917
119,376
168,311
119,376
287,687
19-

Docusign Envelo￿10. 83186F3fFD42C41DD-8E92-17788940BF80
ORT UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Relatsd party transactlons
World ORT is a charitable or8anisation where 3 of the trustees also served as trustees of the charlty.
Durlng the year. the charity received £45.227 {2023- restated: £785.8301 whith was restricted to World ORT projects
and paid over to World ORT durln8 the year. Also durin8 the year, the charlty made donatlons to World ORT totalllng
£58,62512023- restated.. £878,536).
As at 31 December 2024, an amount of £6,24912023:£82.8271 was owed to World ORT for rent12023: re¢harged
expenses),
During the year. the charity recelved £7,95012023: £31.4501 as donatlons wlthout condltlons from the trustees. Thls
amount excludes any pled8es.
19 Prfor Year Reslatement
The flnancial Statements have been restated to amend the allocations of Income and support costs to brlng In Ilne thls
year's organisational structure whlch shows an Improved and more accurate reflection of the organisation and its
associated attl￿tY.
20
Cash (absorbed by)18enerated from operatlons
2024
2023
Surplus for the year
55,034
16,531
Adjustments for:
Investment Income recognlsed in statement of flnan¢lal activltles
Depreciatlon and impalrment of tanglble flxed assets
11,8141
3,640
11,5601
1,190
Movements In worklng ¢apltal:
Ilncreaselldecrease In debtors
IDecreasel/increase in creditors
14,2001
183,4421
43,981
63,931
Cash labsorbed by)Igenerated from operntlons
130,7821
124,073