2023-03-31-accounts

To

Trustees' Annual Report for the period

Period start date Period end date 01 APRIL 2022 31

31 MARCH 2023

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

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

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

TAR

March 2012

1

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

Declaration of Trust

Type of governing document (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

TAR

March 2012

2

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.

TAR

March 2012

3

Section D Achievements and performance

The charity continued its main activity of running a youth organisation for Summary of the main Jewish children and teenagers. achievements of the charity during the year

TAR

March 2012

4

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 No funds were materially in deficit. 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 31 January 2024

TAR

March 2012

5

	FRIENDS OF EZRA	FRIENDS OF EZRA				Charity No (if any)	1111953
		Annual accounts for the			period
	Period start date		01/04/2022	To		Period end date	31/03/2023
Section A	Statement of financial activities
Recommended categories by activity Incoming resources (Note 3)		Guidance Note	Unrestricted funds £ F01	Restricted income funds £ F02		Endowment funds £ F03	Total funds £ F04		Prior year funds £ F05
Income and endowments from:
Donations and legacies		S01	33,387				33,387		16,920
Charitable activities		S02	570,067				570,067		300,654
Fundraising activities		S03	135,745				135,745
Investments		S04	172				172		5
Grants		S05	18,500				18,500		32,577
Other		S06
Total		S07	757,871				757,871		350,156
Resources expended (Note 4)
Expenditure on:
Raising funds		S08	10,696				10,696
Charitable activities		S09	615,097				615,097		337,007
Separate material item of expense		S10	112,690				112,690		60,882
Other		S11
Total		S12	738,483				738,483		397,889
Net income/(expenditure) before investment
gains/(losses)		S13	19,388				19,388	-	47,733
Net gains/(losses) on investments		S14
Net income/(expenditure)		S15	19,388				19,388	-	47,733
Extraordinary items		S16
Transfers between funds		S17
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets	for the charity’s own use	S18
Other gains/(losses)		S19
Net movement in funds		S20	19,388				19,388	-	47,733
Reconciliation of funds:
Total funds brought forward		S21	163,384				163,384		211,117
Total funds carried forward		S22	182,772				182,772		163,384

1

Guidance Notes Unrestricted funds Restricted income funds £ £ Fixed assets F01 F02 Intangible assets B01 Tangible assets B02 Heritage assets B03 Investments B04 Total fixed assets B05 Current assets Stocks B06 Debtors (Note 7) B07 24,202 Investments B08 Cash at bank and in hand (Note 9) B09 206,460 Total current assets B10 230,662 Creditors: amounts falling due within one year (Note 8) B11 47,890 Net current assets/(liabilities) B12 182,772 - Total assets less current liabilities B13 182,772 - Creditors: amounts falling due after one year B14 Provisions for liabilities B15 Total net assets or liabilities B16 182,772 Funds of the Charity Endowment funds B17 Restricted income funds (Note 10) B18 Unrestricted funds B19 182,772 Revaluation reserve B20 Total funds B21 182,772 Signed by one or two trustees on behalf of all the trustees Section B Balance sheet Signature	Endowment funds Total this year £ £ F03 F04 24,202 206,460 230,662 47,890 - 182,772 -182,772 182,772 182,772 182,772 RAFAEL NEUBERGER Print Name	Total last year £ F05 209,679 209,679 46,295 163,384 163,384 163,384 163,384 163,384 Date of approval dd/mm/yyyy 31/01/2024

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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 support NOT APPLICABLE 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

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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 performance related	This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions.	Yes	No	N/a 
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.

Note 3 Analysis of income

----- Start of picture text -----
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 33,387 33,387 16,920
and legacies: Gift Aid
Legacies
General grants provided by government/other
charities 18,500 18,500 32,577
Membership subscriptions and sponsorships
which are in substance donations
Donated goods, facilities and services
Other
Total 51,887 51,887 49,497
Charitable activities: Summer & winter camps 517,703 517,703 275,074
Other activities 52,364 52,364 25,580
- - -
Other - - -
Total 570,067 570,067 300,654
Fundraising
Fundraising event
activities: 135,745 135,745
-
-
Other -
Total 135,745 135,745 -
Income from Interest income 172 172 5
investments: Dividend income
Rental and leasing income
Other
Total 172 172 5
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 757,871 757,871 350,156
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)
----- End of picture text -----

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Note 4 Analysis of expenditure

----- Start of picture text -----
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
10,696 10,696
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 10,696 10,696
Expenditure on Summer & winter camps 490,396 490,396 273,433
charitable Other activities
124,701 124,701 63,574
activities
Total expenditure on charitable
615,097
activities 615,097 337,007
Separate material Salaries 104,583 104,583 53,518
item of expense Establishment & office costs
8,107 8,107 7,364
Total 112,690 112,690 60,882
Other
Total other expenditure
TOTAL EXPENDITURE 738,483 - - 738,483 397,889
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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

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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 social security costs					104,583			53,518
Pension costs
Other employee benefits
						-			-
	Total staff	costs			104,583			53,518
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						TRUE
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
The parts of the charity in which the employees work	Fundraising					-			-
	Charitable Activities					5			5
	Governance					-			-
	Other					-			-
		Total				5			5

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

----- Start of picture text -----
This year Last year
7.1 Analysis of debtors
£ £
Trade debtors
Prepayments and accrued income 24,202
Total 24,202 0
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Note 8 Creditors and accruals Please complete this note if the charity has any creditors or accruals.

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 £ £ £ £ 47,890 46295 - 47,890 - 46,295 - Amounts falling due within one year Amounts falling due after more than one year

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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 £ £ 206,460 209,679 206,460 209,679

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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.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment. Please give details of why remuneration or other employment benefits were paid. 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

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) Accommodation Type of expenses reimbursed Subsistence Travel TOTAL 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.	'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.

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