2021-03-31-accounts - Friends Of Ezra

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Trustees' Annual Report for the period

Period start date Period end date 01 APRIL 2020 31

31 MARCH 2021

From

Section A Reference and administration details

Charity name FRIENDS OF EZRA Other names charity is known by EZRA YOUTH MOVEMENT Registered charity number (if any) 1111593

Charity's principal address 35 GOLDERS GARDENS

LONDON Postcode NW11 9BP

Names of the charity trustees who manage the charity

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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 R Neuberger Chairman
2 Mrs H Meyer
3 Mrs R Wieder
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

March 2012

TAR

Names and addresses of	advisers (Optional information)	advisers (Optional information)
Type of adviser	Name	Address

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

Declaration of Trust

(eg. trust deed, constitution)

Declaration of Trust How the charity is constituted

(eg. trust, association, company)

By appointment by existing trustees Trustee selection methods

(eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

policies and procedures adopted for the induction and training of trustees;
the charity’s organisational structure and any wider network with which the charity works;
relationship with any related parties;
trustees’ consideration of major risks and the system and procedures to manage them.

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

1 Advancement of Jewish religious education 2 Promotion of welfare of Jews that is deemed to be charitable and in particular providing facilities for recreation for such persons with the object of improving their conditions of life 3 Other charitable activities

March 2012

TAR

The trustees have had regard to the guidance issued by the Charity Commission on public benefit.

Funds are raised from organisations and individuals in order for the charity to have funds available to continue their activities falling within the objects of the charity.

The main activity of the charity is running a youth organisation for Jewish children and teenagers, with regular educational and leisure activities taking place each week, and residential camps in the summer and winter in the UK and overseas.

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

policy on grantmaking;
policy programme related investment;
contribution made by volunteers.

March 2012

TAR

Section D Achievements and performance

Summary of the main achievements of the charity during the year

The charity continued its main activity of running a youth organisation for Jewish children and teenagers. The Coronavirus pandemic created a series of unique problems and challenges, particularly as we were unable to arrange activities for much of the year under review due to lockdown restrictions. In particular, we were unable to run our residential camps in the UK and overseas – usually our most popular and important events – for the first time in over seventy years. We were, however able to organise many activities online and held non-residential camps in the UK during the summer months of 2020 which were highly popular and successful.

March 2012

TAR

Section E Financial review

Brief statement of the charity’s policy on reserves

The charity maintains reserves sufficient to meet any liabilities arising in the foreseeable future.

Details of any funds materially in deficit

No funds were materially in deficit.

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

the charity’s principal sources of funds (including any fundraising);
how expenditure has supported the key objectives of the charity;
investment policy and objectives including any ethical investment policy adopted.

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s) Rafael Neuberger

Position (eg Secretary, Chair, Chairman etc)

Date 30 January 2022

March 2012

TAR

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Charity No
FRIENDS OF EZRA 1111953
(if any)
Annual accounts for the period
Period end
Period start date 01/04/2020 To date 31/03/2021
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Section A Statement of financial activities

Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Fundraising activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 4) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 *Reconciliation of funds:* S21 S22 Total funds brought forward *Total funds carried forward* *Total* Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use *Total* *Net movement in funds*	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 52,854 - - 52,854 32,668 53,150 - - 53,150 280,854 3,830 - - 3,830 79,682 8 - 8 17 - - - - - - - - - -
	109,842 - - 109,842 393,221
	- - - - 38,297 63,250 - - 63,250 228,043 48,955 - - 48,955 64,495 - - - - -
	112,205 - - 112,205 330,835

	2,363 - - - 2,363 - 62,386
	- - - - -
	2,363 - - - 2,363 - 62,386
	- - - - - - - - - - - - - - - - - - - -
	2,363 - - - 2,363 - 62,386
	213,480 - - 213,480 151,094
	211,117 - - 211,117 213,480

Section B Balance sheet

Unrestricted funds £ F01 - - - -	Restricted income funds £ F02 - - - -	Endowment funds Total this year £ £ F03 F04 - - - - - - - -	Total last year £ F05
			- - - -
-	-	- -	-
- 3,404 - 207,713	- - - -	- - - 3,404 - - - 207,713
			- 6,232 - 257,644
211,117	-	- 211,117	263,876
			50,396
-	-	- -

211,117	-	- 211,117	213,480

211,117	-	-211,117	213,480
			- -
- -	- -	- - - -

211,117	-	- 211,117	213,480
- 211,117	-	- - - 211,117 -
			- - 213,480
211,117	-	- 211,117	213,480
Signature		RAFAEL NEUBERGER ROSALIND WINTER Print Name	Date of approval dd/mm/yyyy 30/01/2022 30/01/2022

CC17a (Excel)

30/01/2022

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by  FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that NOT APPLICABLE support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the NOT APPLICABLE going concern assumption doubtful; Where accounts are not prepared on a going NOT APPLICABLE concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { 2 }.

Yes  * -Tick as appropriate No

Please disclose:

NOT APPLICABLE (i) the nature of the change in accounting policy; NOT APPLICABLE (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected NOT APPLICABLE in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes  * -Tick as appropriate No

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes  * -Tick as appropriate No

CC17a (Excel)

30/01/2022

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.1 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income	These are included in the Statement of Financial Activities (SoFA) when:
	 the charity becomes entitled to the resources;
	· it is more likely than not that the trustees will receive the resources; and	Yes	No	N/a
	 the monetary value can be measured with sufficient reliability.	
	There has been no offsetting of assets and liabilities, or income and expenses, unless required	Yes	No	N/a
Offsetting	or permitted by the FRS 102 SORP or FRS 102.	
		Yes	No	N/a
	Grants and donations are only included in the SoFA when the general income
Grants and donations	recognition criteria are met (5.10 to 5.12 FRS102 SORP).	
	In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to	Yes	No	N/a
	the grant only occurs when the performance related conditions are met (5.16 FRS 102
	SORP).	
		Yes	No	N/a
Government grants	The charity has received government grants in the reporting period		
	Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on	donor. Any Gift Aid amount recovered on a donation is considered to be part of that	Yes	No	N/a
donations and gifts	gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.	
Contractual income and	This is only included in the SoFA once the charity has provided the related goods or	Yes	No	N/a
performance related	services or met the performance related conditions.			
grants
		Yes	No	N/a
Support costs	The charity has incurred expenditure on support costs.	
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.	Yes	No	N/a 
Income from interest,	This is included in the accounts when receipt is probable and the amount receivable	Yes	No	N/a
royalties and dividends	can be measured reliably.	
Income from membership	Membership subscriptions received in the nature of a gift are recognised in Donations	Yes	No	N/a
subscriptions	and Legacies.	
	Membership subscriptions which gives a member the right to buy services or other	Yes	No	N/a
	benefits are recognised as income earned from the provision of goods and services as income from charitable activities.			
2.3 EXPENDITURE	AND LIABILITIES
Liability recognition	Liabilities are recognised where it is more likely than not that there is a legal or	Yes	No	N/a
	constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.	
Governance and support costs	Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.	Yes 	No	N/a
	Support costs include central functions and have been allocated to activity cost	Yes	No	N/a
	categories on a basis consistent with the use of resources, eg allocating property costs
	by floor areas, or per capita, staff costs by the time spent and other costs by their	
	usage.
Grants with performance conditions	Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.	Yes	No	N/a 
Grants payable without performance conditions	Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.	Yes	No	N/a 
Redundancy cost	The charity made no redundancy payments during the reporting period.	Yes 	No	N/a
Deferred income	No material item of deferred income has been included in the accounts.	Yes	No	N/a
		
		Yes	No	N/a
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts		
Provisions for liabilities	A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date	Yes 	No	N/a
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.	Yes 	No	N/a
2.4 ASSETS
	Debtors (including trade debtors and loans receivable) are measured on initial recognition at	Yes	No	N/a
Debtors	settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.	
Current asset	The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and	Yes	No	N/a
investments	cash equivalents with a maturity date of less than one year held for investment purposes rather			
	than to meet short term cash commitments as they fall due.

Section C Notes to the accounts (cont)

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Note 3 Analysis of income
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 16,563 - - 16,563 7,093
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities 36,291 - - 36,291 25,575
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 52,854 - - 52,854 32,668
Charitable activities: Ssummer & winter camps 29,675 - - 29,675 255,581
Other activities 23,475 - - 23,475 25,273
- - - - -
Other - - - - -
Total 53,150 - - 53,150 280,854
Fundraising
Fundraising event
activities: 3,830 - - 3,830 79,682
- - - - -
- - - - -
Other - - - - -
Total 3,830 - - 3,830 79,682
Income from Interest income 8 - - 8 17
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 8 - - 8 17
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 109,842 - - 109,842 393,221
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
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CC17a (Excel)

30/01/2022

Section C Notes to the accounts (cont)

Note 4 Analysis of expenditure

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Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Expenditure on Incurred seeking donations - - - - -
raising funds: Incurred seeking legacies
- - - - -
Incurred seeking grants
Operating membership schemes and
social lotteries
Staging fundraising events
- 38,297
Fudraising agents
Operating charity shops
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity - - - - -
Start up costs incurred in generating
new source of future income
- - - - -
Database development costs - - - - -
Other trading activities
Investment management costs: - - - -
Portfolio management costs - - - - -
Cost of obtaining investment advice
- - - - -
Investment administration costs
- - - - -
Intellectual property licencing costs
- - - - -
Rent collection, property repairs and
maintenance charges - - - - -
- - - - -
Total expenditure on raising funds - - - - 38,297
Expenditure on Summer & winter camps 29,219 - - 29,219 194,289
charitable Other activities
activities 34,031 - - 34,031 33,754
- - - - -
- - - - -
Total expenditure on charitable
63,250
activities - - 63,250 228,043
Separate material Salaries 42,808 - - 42,808 57,612
item of expense Establishment & office costs
6,147 - - 6,147 6,883
- - - - -
- - - - -
Total 48,955 - - 48,955 64,495
Other
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total other expenditure - - - - -
TOTAL EXPENDITURE 112,205 - - 112,205 330,835
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CC17a (Excel)

30/01/2022

Section C Notes to the accounts

Note 5 Details of certain items of expenditure

5.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year Last year £ £ NIL NIL NIL NIL NIL NIL NIL NIL

CC17a (Excel)

30/01/2022

Section C Notes to the accounts (cont)

Note 6 Paid employees

Please complete this note if the charity has any employees.

6.1 Staff Costs

		This year £	This year £		Last year £
Salaries and wages			42,808		57,612
Social security costs
Pension costs (defined contribution scheme)
Other employee benefits				-	-
Total staff	costs		42,808		57,612

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party				NONE
*Please give details of the number of employees whose total employee* *pension costs) fell within each band of £10,000 from £60,000 upwards.* *please enter 'true' in the box provided.*		*benefits* *If there*	*(excluding employer* *are no such transactions,*
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity		NONE
6.2 Average head count in the year		This year Number			Last year Number
Fundraising The parts of the charity in which the employees work				-	-
Charitable Activities				5	5
Governance				-	-
Other				-	-
	Total			5	5

CC17a (Excel)

30/01/2022

Section C Notes to the accounts (cont)

Note 7 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments.

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This year Last year
7.1 Analysis of debtors
£ £
- -
Trade debtors - -
Prepayments and accrued income 3,404 6,232
3,404 6,232
Total
- -
Total - -
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CC17a (Excel)

30/01/2022

Section C Notes to the accounts (cont)

Note 8 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

8 Analysis of creditors

8 Analysis of creditors
Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	This year Last year This year Last year £ £ £ £ - - - - - - - - - - - - - - - - - 50,396 - - - - - - - - - Amounts falling due within one year Amounts falling due after more than one year
	- 50,396 - -

CC17a (Excel)

30/01/2022

Section C Notes to the accounts (cont)

Note 9 Cash at bank and in hand

Note 9 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year Last year £ £ - - - - 207,713 257,644 - -
	207,713 257,644

CC17a (Excel)

30/01/2022

Section C Notes to the accounts (cont)

Note 10 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

10.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg order, governing document)	Last year Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ This year Amounts paid or benefit value

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

10.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False) Type of expenses reimbursed Subsistence Travel TOTAL Accommodation Other (please specify):	£ This year	Last year TRUE £

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

10.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

*'true' in the box provided.*	*'true' in the box provided.*	*'true' in the box provided.*
There have been no related party transactions in the reporting			period (True	or False)			TRUE

								Amounts
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount		Balance at period end	Provision for bad debts at period end		written off during reporting
								period
			£		£	£			£





*In relation to the transactions above, please provide the*
*terms and conditions,*	*including any*	*security and the nature*
*of any payment (consideration) to be provided in*
*settlement.*

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

30/01/2022

Independent examiner's report on the accounts

Section A Independent Examiner’s Report Report to the trustees/ members of FRIENDS OF EZRA On accounts for the year Charity no ended 31 MARCH 2021 (if any) 1111593 Set out on pages 1-12 Respective The charity's trustees are responsible for the preparation of the accounts. responsibilities of The charity’s trustees consider that an audit is not required for this year trustees and examiner under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
to state whether particular matters have come to my attention.

Basis of independent My examination was carried out in accordance with general Directions given examiner’s statement by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent In connection with my examination, no matter has come to my attention
examiner's statement 1. which gives me reasonable cause to believe that in, any material respect, the requirements:  to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
- have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: Name: Relevant professional qualification(s) or body (if any):	Date:	30 January 2022

	SIMON D STERN

	CHARTERED ACCOUNTANT

March 2012

IER

2 HELENSLEA AVENUE

Address:

LONDON

NW11 8ND

Section B Disclosure

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose .

March 2012

IER