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2024-12-31-accounts

Docusign Envelope ID: B4A72388-989C-4AE9-97B5-8789C99692F7

Charity registration number 1119571 (England and Wales)

Company registration number 6004963

THE ABRAHAM INITIATIVES LTD

(A COMPANY LIMITED BY GUARANTEE)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Docusign Envelope ID: B4A72388-989C-4AE9-97B5-8789C99692F7

THE ABRAHAM INITIATIVES LTD (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Alex Brummer
Amnon Beeri-Sulitzeanu
Ben Shimshon
Mike Sampson
Neil Hamburger
Lindsay Simmonds
Basha'er Fahoum-Jayoussi
Julian Saipe
Evelyn Collins
Khaled Dawas
Mira Awad
Shahira Murad (Appointed 6 May 2024)
Elliot Gold (Appointed 7 June 2024)
Jeremy Amias (Appointed 2 August 2024)
Charity number (England and Wales) 1119571
Company number 6004963
Registered office 3rd Floor
Chancery House
St Nicholas Way
Sutton
Surrey
SM1 1JB
Independent examiner Affinia
3rd Floor
Chancery House
St Nicholas Way
Sutton
Surrey
SM1 1JB

Docusign Envelope ID: B4A72388-989C-4AE9-97B5-8789C99692F7

THE ABRAHAM INITIATIVES LTD (A COMPANY LIMITED BY GUARANTEE) CONTENTS

Page
Trustees' report 1 - 3
Statement of trustees' responsibilities 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the accounts 8 - 11

Docusign Envelope ID: B4A72388-989C-4AE9-97B5-8789C99692F7

THE ABRAHAM INITIATIVES LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their report and accounts for the year ended 31 December 2024.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The Abraham Initiatives Ltd (“the UK charity”) supports the work of the Israeli NGO also called the Abraham Initiatives (“TAI”).

TAI, and the UK charity, view coexistence as the ability of people of different backgrounds and beliefs to live side-by-side in mutual respect. Coexistence is not assimilation; rather, its objective is to enable individuals and communities to live in a joint and shared society, while maintaining their own unique cultural identities.

TAI and the UK charity see civic equality for Israel's Arab and Jewish citizens as a moral and pragmatic imperative, whereby individual rights and the political, cultural and religious character of the Arab minority must be clearly and unambiguously recognised and respected.

TAI works to advance social transformation and policy change built on the values of coexistence, equality and cooperation by: Initiating and operating large-scale coexistence ventures and initiatives; Providing leadership, training and research to the coexistence field; Conducting public education, advocacy, training and consultation to government ministries and officials; Investing in strategic partnerships that promote the vision of shared citizenship. A pioneer in this work, TAI serves as a central resource for coexistence professionals in Israel and worldwide.

TAI’s unique position in the field of Jewish-Arab relations is reflected through its ability to bring about change through governmental bodies and at the same time, work hand-in-hand with civil society organisations. As a reputable and professional issue leader, TAI forges partnerships, joint ventures and funding relationships which leverage its resources and impact. Such partnerships have been built in the public sector (with government ministries and authorities, the police, municipalities and local councils) and with leading Jewish-Arab NGO's, foundations, Jewish Federations, friends and supporters from around the world, policy and advocacy organisations and service providers in the field.

The UK charity promotes TAI’s vision and mission to enhance co-existence and equality among Arabs and Jews in Israel by focusing on the following three strategic goals in the UK:

The UK charity’s directors (referred to as "Trustees" in UK charity law) are responsible for the management and direction of the UK charity. The Board of Directors currently comprises 14 members, including Chairperson and Treasurer.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Docusign Envelope ID: B4A72388-989C-4AE9-97B5-8789C99692F7

THE ABRAHAM INITIATIVES LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 DECEMBER 2024

Financial review

In a challenging environment the UK charity raised £269,646 in 2024, compared to £273,631 in 2023.

Review of progress and achievements

Development Work

This year was a busy year given current events that were happening on the ground in Israel. As well as events hosted by board members we were pleased to have colleagues from our Israeli NGO, The Abraham Initiatives, travel to London to brief us and our audiences about their important work.

In March 2024 we had a three-day visit from one of our two Co-CEO’s and our Head of Public Relations with whom a number of events and meetings were arranged with interested parties at a range of venues in London. We were hosted by Labour Friends of Israel, our Board met with a number of private donors and foundations.

The focus of our work remained on fundraising for our emergency work in response the atrocities of October 7th and the potential for violence to break out across Israel.

Communications Work

Throughout the year, communications and engagement with donors and supporters were further developed and our online fundraising campaign took place at the end of the financial year.

Organisational Development

There were several board changes this year, as detailed below. There were no changes in professional staff.

UK Events

We had two main events last year – the Israel Delegation visit in March and a small awareness raising event at the Jewish Film Festival in November.

Reserves Policy

The object of the charity is to fund The Abraham Initiatives in Israel (the parent charity). Accordingly the intention is to pass all surplus resources to the parent charity subject to reserves being maintained at a level deemed prudent and such as enable the running costs of the charity to be met for 12 months.

Structure, governance and management

The charity is a company limited by guarantee and was incorporated on 21 November 2006 and registered as a charity on 8 June 2007. The charity operates from the registered address 148 Kew Road Richmond upon Thames, Surrey, TW9 2AU.

The charity's directors (referred to as "Trustees" in UK charity law) are responsible for the management and direction of the charity.

The trustees, who are also the directors for the purpose of company law, and who served during the year were: The trustees, who are also the directors for the purpose of company law, and who served during the year were:
Alex Brummer
Amnon Beeri-Sulitzeanu
Thabet Abu Rass (Resigned 1 May 2024)
Ben Shimshon
Sarah Sackman (Resigned 26 July 2024)
Mike Sampson
Neil Hamburger
Lindsay Simmonds
Basha'er Fahoum-Jayoussi
Julian Saipe
Evelyn Collins
Khaled Dawas
Mira Awad
Shahira Murad (Appointed 6 May 2024)
Elliot Gold (Appointed 7 June 2024)
Jeremy Amias (Appointed 2 August 2024)

Docusign Envelope ID: B4A72388-989C-4AE9-97B5-8789C99692F7

THE ABRAHAM INITIATIVES LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 DECEMBER 2024

The committee members are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company. They are also responsible for safeguarding the assets of the charity and hence for taking responsible steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice, "Accounting and Reporting by Charities" (SORP 2005) issued in May 2008 and in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

C .............................. Hamburger

.............................. ED925991932F 441... Neil Hamburger Trustee 29/9/2025 Dated: .........................

Docusign Envelope ID: B4A72388-989C-4AE9-97B5-8789C99692F7

THE ABRAHAM INITIATIVES LTD (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees, who are also the directors of The Abraham Initiatives Ltd for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently;

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Docusign Envelope ID: B4A72388-989C-4AE9-97B5-8789C99692F7

THE ABRAHAM INITIATIVES LTD (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE ABRAHAM INITIATIVES LTD

I report to the trustees on my examination of the financial statements of The Abraham Initiatives Ltd (the charity) for the year ended 31 December 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Andrew Seton FCCA

Affinia

Chartered Accountants 3rd Floor Chancery House St Nicholas Way Sutton Surrey SM1 1JB 29/9/2025 Date: ............................

Docusign Envelope ID: B4A72388-989C-4AE9-97B5-8789C99692F7

THE ABRAHAM INITIATIVES LTD (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
2
109,646
160,000
Total income
109,646
160,000
Expenditure on:
Raising funds
3
26,272
-
Charitable activities
4
94,767
160,000
Other expenditure
8
135
-
Total expenditure
121,174
160,000
Net income/(expenditure) and
movement in funds
(11,528)
-
Reconciliation of funds:
Fund balances at 1 January 2024
55,274
-
Fund balances at 31 December
2024
43,746
-
Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
269,646
118,631
155,000
269,646
118,631
155,000
26,272
27,935
-
254,767
64,052
155,000
135
91
-
281,174
92,078
155,000
(11,528)
26,553
-
55,274
28,721
-
43,746
55,274
-
Total
2023
£
273,631
273,631
27,935
219,052
91
247,078
26,553
28,721
55,274

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Docusign Envelope ID: B4A72388-989C-4AE9-97B5-8789C99692F7

THE ABRAHAM INITIATIVES LTD (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET

AS AT 31 DECEMBER 2024

2024 2023
Notes £ £ £ £
Current assets
Debtors 10 15,968 16,560
Cash at bank and in hand 28,732 39,942
44,700 56,502
Creditors: amounts falling due within one 11
year (954) (1,228)
Net current assets 43,746 55,274
The funds of the charity
Unrestricted funds 12 43,746 55,274
43,746 55,274

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

29/9/2025

The financial statements were approved by the trustees on .........................

.............................. [ futeAF91E0766FC544C...DocuSignedSampsonby: futeAF91E0766FC544C...DocuSignedSampsonby:AF91E0766FC544C...DocuSignedSampsonby:DocuSignedSampsonby:Sampsonby:by:

.............................. [ futeAF91E0766FC544C...DocuSignedSampsonby: futeAF91E0766FC544C...DocuSignedSampsonby:AF91E0766FC544C...DocuSignedSampsonby:DocuSignedSampsonby:Sampsonby:by: Mike Sampson

Trustee

Company registration number 6004963 (England and Wales)

Docusign Envelope ID: B4A72388-989C-4AE9-97B5-8789C99692F7

THE ABRAHAM INITIATIVES LTD (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

Charity information

The Abraham Initiatives Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is 3rd Floor, Chancery House, St Nicholas Way, Sutton, Surrey, SM1 1JB.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used.

1.4 Incoming resources

Donations are recognised upon receipt.

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 economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.5 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.6 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Docusign Envelope ID: B4A72388-989C-4AE9-97B5-8789C99692F7

THE ABRAHAM INITIATIVES LTD (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

2 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
109,646
160,000
Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
109,646
160,000
Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
109,646
160,000
Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
269,646
118,631
155,000
Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
269,646
118,631
155,000
Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
269,646
118,631
155,000
Total
2023
£
273,631
Raising funds
Fundraising and publicity
Staging fundraising events
Support costs
Fundraising and publicity
Expenditure on charitable activities
Donations to
Israel
Governance
costs
2024
2024
£
£
Direct costs
Donations made
252,500
-
Share of support and governance costs (see note 5)
Governance
-
2,267
252,500
2,267
Analysis by fund
Unrestricted funds
92,500
2,267
Restricted funds
160,000
-
252,500
2,267
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
250
250
26,022
27,685
26,272
27,935
Total
Donations to
Israel
Governance
costs
Total
2024
2023
2023
2023
£
£
£
£
252,500
217,000
-
217,000
2,267
-
2,052
2,052
254,767
217,000
2,052
219,052
94,767
62,000
2,052
64,052
160,000
155,000
-
155,000
254,767
217,000
2,052
219,052
27,935
Total
2023
£
217,000
2,052
219,052
64,052
155,000
219,052

4 Expenditure on charitable activities

Docusign Envelope ID: B4A72388-989C-4AE9-97B5-8789C99692F7

THE ABRAHAM INITIATIVES LTD (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

5
Support costs
Support costs
Governance
costs
£
£
Staff costs
23,945
-
Management and office
costs
2,077
-
Accountancy
-
1,734
Insurance
-
533
26,022
2,267
Analysed between
Fundraising
26,022
-
Charitable activities
-
2,267
26,022
2,267
2024
Support costs
Governance
costs
£
£
£
23,945
25,004
-
2,077
2,681
-
1,734
-
1,524
533
-
528
28,289
27,685
2,052
26,022
27,685
-
2,267
-
2,052
28,289
27,685
2,052
2023
£
25,004
2,681
1,524
528
29,737
27,685
2,052
29,737

6 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

7 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
1 1
Employment costs 2024 2023
£ £
Wages and salaries 23,316 24,460
Other pension costs 629 544
23,945 25,004

There were no employees whose annual remuneration was more than £60,000.

8 Other

2024 2023
£ £
Bank charges 135 91

Docusign Envelope ID: B4A72388-989C-4AE9-97B5-8789C99692F7

THE ABRAHAM INITIATIVES LTD (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10 Debtors

Amounts falling due within one year:
Other debtors
Prepayments and accrued income
Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals and deferred income
2024
£
9,268
6,700
15,968
2024
£
-
54
900
954
2023
£
9,860
6,700
16,560
2023
£
337
111
780
1,228

11 Creditors: amounts falling due within one year

12 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1
General funds
Previous year:
At 1
General funds
January
2024
Incoming
resources
Resources
expended
At 31 December
2024
£
£
£
£
55,274
109,646
(121,174)
43,746
January
2023
Incoming
resources
Resources
expended
At 31 December
2023
£
£
£
£
28,721
118,631
(92,078)
55,274

13 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).