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← Friends Of Ezra

2024-03-31-accounts

Trustees' Annual Report for the period

Period start date Period end date 01 APRIL 2023 31 MARCH 2024 From To 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 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 R Wieder 3 Mrs H Meyer Resigned 01/04/2023 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 ~~ae~~ Names of the trustees for the charity, if any, (for example, any custodian trustees) Name Dates acted if not for whole year

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 ~~—~~

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Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information) 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

By appointment by existing trustees Trustee selection methods

Additional governance issues (Optional information)

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

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

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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:

TAR

March 2012

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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

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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:

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 2025

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FRIENDS OF EZRA FRIENDS OF EZRA
Annual accounts for the period		 FRIENDS OF EZRA
Annual accounts for the period		 Annual accounts for the period Charity No
(if any)
Annual accounts for the period		 1111953
Period start date 01/04/2023 To Period end
date		 31/03/2024

Section A Statement of financial activities

Recommended categories by
activity		 Guidance Note Unrestricted
funds		 Unrestricted
funds		 Unrestricted
Restricted
income
funds		 Endowment
funds		 Total funds Total funds Prior year
funds
£ £ £ £ £
Incoming resources (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies S01 40,682 40,682 33,387
Charitable activities S02 667,812 667,812 570,067
Fundraising activities S03 - 135,745
Investments S04 463 463 172
Grants S05 16,000 16,000 18,500
Other S06
Total S07 724,957 724,957 757,871
Resources expended (Note 4)
Expenditure on:
Raising funds S08 - 10,696
Charitable activities S09 680,345 680,345 615,097
Separate material item of expense S10 92,948 92,948 112,690
Other S11
Total S12 773,293 773,293 738,483
Net income/(expenditure) before investment
gains/(losses) S13 - 48,336
-		 - 48,336
-		 19,388
Net gains/(losses) on investments S14
Net income/(expenditure) S15 - 48,336
-		 - 48,336
-		 19,388
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 - 48,336
-		 - 48,336
-		 19,388
Reconciliation of funds:
Total funds brought forward S21 182,772 182,772 163,384
Total funds carried forward S22 134,436 134,436 182,772

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
22,693
Investments
B08
Cash at bank and in hand (Note 9)
B09
144,939
Total current assets
B10
167,632
Creditors: amounts falling due within
one year (Note 8)
B11
33,196
Net current assets/(liabilities)
B12
134,436 -
Total assets less current liabilities
B13
134,436 -
Creditors: amounts falling due after
one year
B14
Provisions for liabilities
B15
Total net assets or liabilities
B16
134,436
Funds of the Charity
Endowment funds
B17
Restricted income funds (Note 10)
B18
Unrestricted funds
B19
134,436
Revaluation reserve
B20
Total funds
B21
134,436
Signed by one or two trustees on behalf of all
the trustees
Section B Balance sheet
Signature		 Endowment
funds
Total this
year
£
£
F03
F04
22,693
144,939
167,632
33,196
- 134,436
-134,436
134,436
134,436
134,436
RAFAEL NEUBERGER
Print Name		 Total last
year
£
F05
24,202
206,460
230,662
47,890
182,772
182,772
182,772
182,772
182,772
Date of
approval
dd/mm/yyyy
30/01/2025

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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)

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

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.

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Section C Notes to the accounts (cont)
Note 3 Analysis of income
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 40,682 40,682 33,387
and legacies: Gift Aid
Legacies
General grants provided by government/other
charities 16,000 16,000 18,500
Membership subscriptions and sponsorships
which are in substance donations
Donated goods, facilities and services
Other
Total 56,682 56,682 51,887
Charitable activities: Summer & winter camps 615,999 615,999 517,703
Other activities 51,813 51,813 52,364
- - -
Other - - -
Total 667,812 667,812 570,067
Fundraising
Fundraising event
activities: - 135,745
-
-
Other -
Total - - 135,745
Income from Interest income 463 463 172
investments: Dividend income
Rental and leasing income
Other
Total 463 463 172
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 724,957 724,957 757,871
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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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
- 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
Expenditure on Summer & winter camps 616,437 616,437 490,396
charitable Other activities
63,908 63,908 124,701
activities
Total expenditure on charitable
680,345
activities 680,345 615,097
Separate material Salaries 82,278 82,278 104,583
item of expense Establishment & office costs
10,670 10,670 8,107
Total 92,948 92,948 112,690
Other
Total other expenditure
TOTAL EXPENDITURE 773,293 - - 773,293 738,483
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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
£		 This year
£		 Last year
£
Salaries and social security costs 80,760 104,583
Pension costs 1,518
Other employee benefits
- -
Total staff costs 82,278 104,583
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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Section C Notes to the accounts (cont)
Note 7 Debtors and prepayments
Please complete this note if the charity has any
debtors or prepayments.
This year Last year
7.1 Analysis of debtors
£ £
Trade debtors
Prepayments and accrued income 22,693 24,202
Total 22,693 24,202
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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
£
£
£
£
33,196 47,890

33,196
47,890
- -
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
£
£
144,939 206,460
144,939 206,460

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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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Independent examiner's report on the accounts Section A Independent Examiner’s Report ~~Ee~~ Report to the trustees/ members of FRIENDS OF EZRA ~~PC~~ On accounts for the year Charity no ended 31 MARCH 2024 (if any) 1111593 ~~eeee eee~~ Set out on pages 1-12 ~~Pp~~ 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:

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.

Signed: Date: 30 January 2025 ~~A~~ Name: SIMON D STERN ~~Ce~~ Relevant professional qualification(s) or body CHARTERED ACCOUNTANT (if any): ~~a~~

1

IER

March 2012

Address: 2 HELENSLEA AVENUE

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 .

2

IER

March 2012