JEWISH VOICE MINISTrIES UK (A COMPANY UMITED BY GUARANTEE) ANNUAL REPORT AND ANANCIAL STATEMENTS FOR THE YEAR ENOED 31 DECEMBER 2024 Companles House Re8lStratlon: 06453709 Registered Charfty Number 112331M) JEWISH VOICE MINISTrIES UK (Re8tstered Charity Number: 1123300) Contents Page Refereno and Adminlstratsn Detalls Trustees, Annual Report Independent Examinerfs Report to the Trustees/Direttors of Jewish vol￿ Ministries UK Statement of Flnanclal ACt￿ltIes forthe Year Ended 31 De￿rnber 2024 Ststement of Flnandal Activities for the Year Ended 31 December 2023 li Balance Sheet as at 31 De￿mber2O24 Statement of Cash Fbws- Year Ended 31 December 2024 Notes to the Flnandal Statements forthe Year Ended 31 Deomber 2024 JEWISH VOICE MINISTrIES UK (Re8iStered tharity Number: 1123300) Reference and Admlnlstratlve Detall$ Company Registration Number {￿7r￿) R¢R15tered offi 42 conste1k￿n Park Carnbrld8e C823 4JP Prlndple offlce 42 Constelkntk>n Park Cambrld8e CB23 4JP Dlve(tor5 &Trustaas Mrjonathan Bemls Or Ruth Fletscher Mrs Julle Ellzabeth M¢Kenzle Chalmers Mr Ezra Benjamin Watntck Mr Kent Shoot Company Secretary Dr Ruth Flelscher Independent Examlner Gavln Summers BA CA McEwen & Co CA 2 Broadcroft Klrklntiljoth Glasgow G661HP JEWISH VOICE MINISTRIES UK (Registered Charlty Number: IIZ3300) Tnthe< Annual Report The Trustees present their report and the finanaal statements for the year ended 31st De￿mber 202éL TheTrustees have adoptedthe provisions of the StaterrEnt of Recommended Pract1￿ {SORP)Accounth and Reporting by Charities (FRS 102) In preparing the annual report and flnancSal statements of the charltable company. The flnanckl statements complywith CharitiesAct201L the Companies Act2(lJ6, the Memorandum ar Articles of Association, and Accounting and Reporting by Charities: Statementof Recommended Prattre applicable to tharities preparing their accounts in accordan￿ wlth the Financlal Reporting Standard applicable in the UK {FRS 102) published on 16July 2014 and updated in Ortober 2019. Objectlves and Actlvltles The objectof the charty Is to advan￿ the Messianic Falih in the UK and woddwide bythe promotion of any exdusivety charitable purpose accordlng to the law of England and Wales and in particular. L Proclalm Messiah Yeshuato the world to thejewflrst and also to the Gentlles, through televisk) festivats. literature and all other means. Z Teach and train those who embrace Messiah. and equip them to Impart others wlth a love for Israel and the Jewish people: 3. Relieve persons who are poor and needyi sid(, aged or otherwise in necessltous circumstances. Publlc Benefit The Trustees confimi that they have referred to the guidelines contsined in the Charity Commissiorfs publk benefft8uldance when reviewingthe charity's aims and objectlves and in plannlngfuture actlvities Strateglc Revlew As we reflert on the past year, we are pleased to provlde an update on the impactful work carried out by Jewish Vokn In 2024. Medlcal Outreach Jewish Volce conducted e￿ht Medical Outreaches, brlngin8 essential healthcare services to Jewish communtties In Africa: Jewish Voio held three Medical Outreathes in Ethiopia. An outreath was held in Adigrat, Ethiopla whith is an area affected by confllct, where our team provided vltal medical care. Jewlsh Voio held two Medlcal Outreache5 in Zlmbabwe indudlng a return visit to Gokwe, following a thallen8ing outreach in 2023, reinforcing our commitment to the region. The hlghllght of the year was the outreach In Chatikobo, bringing together our largest volunteer team Sin￿ COVID-19. Including partlcipants from the Lech L'cha dtsdpleshlp program in Israel. JEWISH VOICE MINisfRIES UK (Registered Charity Number 1123300) Thistse< Annual Report (contlnued Zambia- In September, JVMI ￿ndUtted it's third Medical Outreath in Mumbwa distrirt of Zambia. This time, the outreach took place in a new locatlon, strateglcally thosen for ts ck>ser proximty to the Jewlsh communty. As a resuK over8,5(M) patients recebved care, with the majority of services direrted toward the target communty. Somaliland & South Afrlta- Both locatlons hosted three-day mini dinlcs. rnarking our mlnlstrn resultlngin an inablllty to raise funds or awareness of Its misslon. The Trustees revlew rlsks on an ongoing basrs and satisfy themselves that adequate systems and procedures are in Pla￿ to manage the risks Iden￿fled. Where approprfate, systems and Pro￿dureS have been established to mitigate the risks the charity faces. Internal control risks are minlmised by the implementation of procedures forauthorisation and review of all transactions and projÈrts, Bud8ets and key performano indtcators a￿ prepared and reviewed throughout the year to ensure that finanaal tsrgets are belng evaluated and resources are belng utlllsed as dtrected. JEWISH VOICE MlhiisfRIES UK (Registered Charity Number: 1123300) Trustee< Annual Report {contlnued) Statement of Trustee's Responsibilitie$ The Trustees (who are also dlrectors of thejewlsh Volce MSntstrles UK forthe purposes of company law) are responslble for preparingtheTrustees'Annual Report andthe flnandalstatements In accordance wth appllcable law and Unlted Klngdom Accountlng Standards Iunlted Klngdom General￿ Accepted Accountlng Prartke). Companylaw requlresthe Trustees to prepare flnancial statementsfor each flnanclal year. whlth glve a true and fair vlew of the state of affairs of the tharitable Company and of the incorning resouro5 and appllcatlon of resources, Includlngthe Income and expendltureof the charltable Companyforthat perlod. In preparlng these flnandal statements, the Trustees are requlred to: Select sultable accountlng pollcles and then appty them conslstentty. • Observe the methods and prlnclples In the Charltles SORP 2015 {FRS 102) Make Judgements and estlmates that are reasonable and prudent. State whether appllcable UK accountlng standards have been followed, subject to any materlal departures dbclosed and explalned In the flnanctal statements. Prepare theflnandalstatements on the golngconcem basls unless It is Inappropriate to assume that the tharltable Company wlll contlnue In operatlon. TheTrustees are responslble forkeethgaccountlng records thatdlsclose wlth reasonable accuracyat tlme the flnandal posltlon of the charitable Company and to enable them to ensure that the flnandal ststementscornplywlth the CharltlesArt 201£ the Charlty {AcLounts and Reports) Regulations 2(Th and the provislons of the trust deed. They are 3150 responsible for safeBuardln8 the assets of the tharltable Company and hence for taklng reasonable steps for the preventlon and detertlon of fraud and other Irregularltles. Approved by The Trustees on and slgned on thelr beha￿ by: Dr Ruth Flelsd JEWISH VOICE MINisfRIES UK (Registered Charity Number: 1123300) Independent Examinerfs Report to the Th￿e5/ Directors of Jewlsh Vol(e Mlnistries UK I report on the accounts of the Charity for the yearended 31 De￿mber2o24 whith are setout on pa 10 to 23. Re5peth responslbllltles of tru#ee$/dlre¢tOts *KI examiner As the Charity's Trustees (and also dlrectors of the company for the purposes of company law) you are responsible forthe preparatlon of the accounts in accordance wth the requirements of the Compan Act l*he 2Ct6 Act,). Havlng satsfEd myselfthatthe accounts of the Companyare notrequiredto be audited underPart16 of the 2CKJ6 Act and a￿ er￿Ible for independent examination, I report in respettof my examination of your tharity's accounts as carried out undersection 145 of the Charities Act 2011 {Ihe 2011 Act,). In carrying outmy exarnination. I have followed the directionsgiven bythe Charity Commtssion undersection 145(5) (b) of the 2011AcL Ba$15 of Independentexarnlnees report As the charitys gross income extreded £250,IXtI I confm that l am quallfied to undertake the examination as a member of The Institute of Chartered Accountsnts Scotland, one of the fsted bod￿$. I have completed my examination. I confm that no matters have come to my attention in connect£ with the examlnation givln6 me cause to believe: accounting records were not kept in respect of the Company as requlred by sectlon 386 of the 2(￿ ACL" or the accounts do not accord wlth those records; or the accounts do not compty with the accounting requirEments of section ￿ of the 2(MJ6 Act otherthan any ￿quIrernent that the accounts give a 'true and fair view. which is not a matter considered as part of an independent examination; or the accounts have not been prepared in accordan￿ with the methods and prinaples of the Statement of Recommended Prartice for accountin8 and reporting by tharities appllcable to charities preparin8the￿acCQunts In accordante with the Financial Reportingstandard appficable In the UK and Republic of Ireland (FRS I(T2). I have no concerns and have come across no other matters In connectlon wlth the examlnatlon to whlch attentlon should be drawn in this reportin orderto enable a properunderstandrngof the a(rountsto be reathed. Gavln Summers UCA m￿Wen & Company CA 2 BroadcrofL Kirkintilloch, Glasgow. G66 IHP JEWISH VOICE MINisfRIES UK (Regtstered Charity Number: 1123300) St*ement of Flnandal Activltles forthe Year Ended 31 December 2024 (Induding Income ond Expenditure Account ondstotement of Total Recognised Goins ond Lossesl F4ote Unre5trf¢ted Restrlcted Total Funds 2024 Total 2023 Incomlng resourcesfrom qenemtedfunds Donatlons Charitable Act￿ltIeS Investment Income Totsl Income 657.1 5.163 L105 533,738 5,619 LIL 435,050 228.333 Resourtes expended Cost of generatlngfunds Charitsble actlvitles Total resources expended 36,312 317,290 189,383 353,FJ)2 189,383 36.312 5TJ,911 Net Incomlng (out-8olng) resources 8L448 120,398 {37,n5) RECONCILIATION OF FUNDS Balance$ brought forward l January 2024 Current yearlncome Balances arrkd forward 31 December2024 19.315 38,950 5&265 353.119 39J,844 120,398 (37,725) 473,517 353,1 8L448 • All transactions are derkled from continulna activities. • All reco8nised 8ains and losses are Induded In the Statement of Finandal Activltles JEWISH VOICE MINISTRIES UK (Registered Charlty Number: 1123300) Comparatlve Statement of Flnancial Activities forthe Year Ended 31 December 2023 {Indudin9 Income ond £YpenditureAccount ond Statement of TotalRecognised Gains ondLosses) Unrestricted Re5trirted Funds Funds Totsl Incomlng resourcesfrom genemtedfunds Donations Charitable Attivitie5 Investment Income Total Income 325,711 5,619 208,027 533.738 5,619 829 674.093 331159 208,027 675,591 Resources expended Cost of generating funds Charltable aCtfv￿es Totsl resources expended 34,869 352,675 34,869 24369 543,043 531,244 577,911 555,713 19),368 Net incoming (out-golng) resour￿5 {S5,384) 17,659 37,725 I￿,878 RECONCIUATION OF FUI¥DS Balan￿S bmught foThvard l January 2023 Currentyearincome Balan￿5 carrled forward 31 Derzmber2023 L656 17,659 19,315 1844 270,966 137,7251 I￿,878 353.119 390.844 {55,384) AU transactions are derived from continulng activities. All recognised gains and losses are induded in the Ststement of Financial Activitles li JEWISH VOICE MINISTrIES UK (Regtstered Charity Number: 1123300) Balance Sheet as at 31 December 2024 Yearended Comparatlve Oebtors Cash at bank 10.715 513,362 14,529 376,093 Current assets Credltors Amounts falllng due wlthln one year (50,5fA)I (37,503) Net current assets 473,517 Total assets less ￿rrent Ilabllltles 471517 Net assets 4T3,517 353,119 Funds Restrkted fvnds Unrestrkted funds Totsl Funds 19,315 415,252 473,517 353,119 For the year ended 31 De￿rnber2024 the companywas entitledto exemptr•n from audlt undersection 477 of the Compan￿5 Act 2(￿ relating to small companies. Dlrectors, responsibilities: The mernbers have not required the company to obtain an audlt of Its accounts for the year in question in acmrdance with section 47& The dlrectors acknowledge theirresponslbllltle5for a)mplyin8 wlth the requlrements of the Art with respett to accounting records and the preparation of accounts. JEWISH VOICE MINISTrIES UK (Registered Charlty Number: 1123300) Balance Sheet as at 31 December ZOZ4 These accounts have been prepared In accordan￿ wlth the provisk>ns relatin8 to companles subject to the small companles, regime. Approved by the Board of Trustees on F&-6aSand 4ned on their behalf by: Dr Ruth Flelsd The notes on pages 14 to 23 forni part of these flnancial ststements. JEWISH VOICE MINISTrIES UK (Reyrtered Charity Number. 1123300) Statement of Cash Aow5. Year Ended 31 December2024 STATEMENT OF WHFLOWS YEAR ENWJ 31ST DECMEMBER 2024 Year ended Netash from operatlng acbvlties ffi4 (94,180) Cash flowfrom ImRstlng actI￿t￿5 Interest reoived LIOS Net cash flowfrom In¥estlng aLtlvhles 137,269 (93,351) Net Increase In cath and cash equlv*nts Cash and equlvalents at ljanuary 2n4 376,093 Cash and cash equlvalents at31 December 3ll4 513.362 376,093 ish and Cash equlvalents conslsts ofr. h at bank and in hand 513.362 376.093 14 JEWISH VOICE MINisfRIES UK (Registered Charity Number: 11233(Kl) Notes to the Flnanclal Statements forthe Year Ended 31 De￿rnberx+2A ACCOUNTING POUCIES Ll Ba515 of preparatlon Jewish VO￿ MlnlstrfesUK ba companyltmited by guarantee Inthe Unlted Klngdom. In the e￿rt of the tharltable company being wound up, the liabillty In respettto the guarantee Is Ilmlted to £1 per memberof the tharitable company. The address of the re￿stered offtce is given in tle tharity inforniation on page 3 of these fmanaal statements. The nature of the charitable company's operations and prinapal activitses are contsined in the Trustees, Annual ReporL The Charity constitutesa publicbenefftas def￿ed by FRS 101 Thefinancialstatements hale been prepared in accordano wÈth Accountingand Reporting by Charities Statementof Recommended Prartice applicable to charitRs preparingtheir accounts and in accordance with the Finanaal Reporting Standard applicable in the UK and Ireland (FRS 102) (effectrve l January 2015) - (Charities SORP (FRS 102)), the Financial ReportingStandardapplic2bJe in the UKand Republicof Ireland (FRS 102). The financial statements are prepared on a going conom bass under the hrstorlcal cost conventlon. modfjfied to IndUde￿rtaIn Itemsat fairvalue. The flnanclal statements are prepared in sterllng is the functional currency of charity. The signrficant accounting policies applied in the preparatlon of these financialstatsments are out below.These poliLies have been consistethapptsedto all years presented unless other Stated. L2 lftcome All income is induded in the Ststement of Financial Adivities (SOFA) when the thaiity is kgally entitled to the incorne after any perfornian￿ conditions have been met the amount can be measured rellabty. and It ts probabk that the income wli I be re￿Ived. Voluntary Income Induding donat50ns and 8ifts is included ￿ fun in the SOFA when receivable. Programme income is Induded in the period the programme is aired and when entitlement has Ocojr￿d. Expendltswe All expenditure isaccounted foron an acuuals basis and has been dassrfled underheadingsthat aggregate all costs related to the category. Expenditure is recognised where there ts a legal or construttive oblytK>n to make paymentsto third parties. it is probable that the settlement wlll JEWISH VOICE MINisfRIES UK (Regtstered Charity Number 1123300) Notesto the FIn￿cIal Statements forthe YearEnded 31 December 2024 Accountln8 Polldes continued be required, and the amount of the oblEatlon can be measured reliably. It is cate8orised under the followlng headings: Costs of rabkng fvnds are those costs Incurred In attra£xing voluntary Income. Charitsble expenditure comprtses those costs in¢%rred by the charity In the dellvery of Its activitles and servtces for its benef￿[arles. It indudes both costs albcated directlyto such activittes and those costs of an iThlirect nature neossary to sup port them. Support Costs allocatlon Supportcostsare thosethatassistthe workof the tharity butdo notdiretttyrepresenttharitak activities and indude offKe costs, govemano o)sts, and administrative payrou costs. They are incurred direcdy in support of expenditure on the objetts of the charty and indude projett management carried out at Jewtsh vol￿ Minstries International Head offi￿. Where support costs cannot be directty attrlbuted to particular headings. they have been allocated to cost of raising funds and expenditure on charitable attwitses on a basis consistent wlth use of the reSoUr￿s. Fund-ratslng costs are those incurred in seeking voluntary contnbutions and do not indude the costs of dIssemina￿ infom)ation in support of the tharitable activities. The analysts of these costs ts induded in note & LS Funds accountlng Unrestricted generalfundsare funds which can be used in accordancewith the charitsble objeds at the discretion of the Trustees. Restricted funds are funds that can onty be used for partiojlar restricted purposes withtn the objects of the tharlty. Restrktlon atses when spe￿d bythe donororwhenfundsare ralsed for particular restritted purposes. Destgnated funds represent funds assigned forjoint Ministry projects (note 13). L6 Debtors and creditovs TrcelY&le/ payable Mthin one year Debtors and cred5tors with no stated interestrate and reot¥able or payable within one year are recorded at transaction price.Anytossesarising from inpairment a￿ recognlsed in expenditu￿. L7 Cash at bank and In hand Cash at bankand in hand are short-tenn. high￿ fiquid investmentsthat are readily convertibleto known amounts of cash that are subject to an tnsignifKant risk of thanges ift value. 16 JEMSH VOICE MINISTrIES UK (Registered Charity Number: IIZ3300) Note5 to the Flnancial Statements forthe Year Ended 31 De￿mber 2024 Accountlng Poli¢ie$ contlnued Taxation The tharfty ts an exemptcharitywlthinthe meaningof schedule 3of the Charities Act 2011 and is therefore considered to pass the tests set out in Paragraph I Sthedule 6 Finan￿ Act 2010 and therefore tt meets the definition of a charitsble company for U K corporation tax purpose5. L9 Forel8n currency Foreign currency transactions are initially recognised by applying to the forelgn currency amount of the spot exchange rate betweenthe funttional currenw and the fO￿rgn currenw at the date of the transaction. Monetary assets and liabilitles denominated In a foreign currency at the balan￿ sheet date are translated uslng the closing rats. LIO Golng concern. The finandal ststemÉnts have beenprepared on a golngcon￿rn basts asthe trustees bellevethat no material uncertalnties extst. The trustees have consklered the level of funds hekl and the expected level of income and expenditure for 12 months from auth orising these financial statements. The budgeted income and expendlture are sufficient with the level of reseFves for the charity to be able to continue a5 a golng con￿M. Lll Judgemeiits and key Sources of estimatlon uncertalnty Accounting estimates and judgements are continualIy evaluated and are based on historical experlence and other fattors. induding expectations of future events that are believed to be reasonable underthe drcuMstan￿s. There are no key assumptlons conceming the future and other key sour￿5 of estlmatlon Un￿rtaInty at the reportlngdate that have a signrflcant rfsk of causing a materlal adjustmentto the carrying amounts of assets and Ilabilities within the next financlal year. Income from Donatlons Unrestrltted Funds Restrlcted funds Total Funds Donations Tax recoverable on gift aid 412,635 16.147 308,313 17,398 2CB,027 640,968 516,340 16,147 17.398 228,333 208,027 657 115 533,738 17 JEWISH VOICE MINISTRIES UK (Re8iStered Charity Number: 1123300) Notes to the Flnandal statements forthe Year Ended 31 December ZOZ4 Income from Charitable Activities Unrestrl¢ted Funds Restrfcted funds T¢)tsl Costs Sale of educatlonal materfa15 5,619 S,619 5,619 5,163 Investment Income Unrestrlcted Funds Restrlthd funds Total costs Interest recefvable on bankand cash deposlts LIOS Analysls of Expendltur• . Charjtsble Artlvltles Unrestrlct•d Funds Restrlcted funds Total Ralsln8 funds- Dlrert Costs Raislng Funds- Support Costs 26,981 7,887 8.116 36,312 Charftable funds- Dlrect costs Transmlsslon and productlon costs Educatlonal costs Joint Ministry projects Donation5 payable I￿,366 153,333 21879 145,889 176,212 6.914 6,914 8.441 110,370 85,386 143,860 167,489 254,230 252,875 55.659 51,536 51.536 273,309 298.696 189,383 19),368 462.692 489,064 45,523 Charftsble fund¥- Support Costs Transmlsslon and production costs Educational costs 41991 51,511 41,991 1,990 51,511 43.981 53,978 284,533 387,543 189,383 190,368 541985 577,911 JEWISH VOICE MINisfRIES UK {Reglstered Charity Number: 1123300) Notss to the Flnandal Statements forthe Year Ended 31 December 2024 All costs are allocated between the expenditure categorles as noted on page 18 on a basls des5gned to reflert the use of the resource. Costs relatlng to a partlcular aCt￿lty are allocated dirertly, others are apportloned on an approprlate basls, for example, tlme spen¢ per capfta or floor area. Support colts Unrestrlcted Funds 2024 2023 Outside Services Postage and printing Compu*r costs Insurance Conference and meeiang8 Bank Charges Li¢¢nce fe¢8 Website costs Governance costs (Lote 7) 26,024 22 2,916 1,686 7,285 9.663 27,504 62 2,841 1,607 14.259 9,383 1,653 357 300 Governance Colts Unrestrkted Funth 2024 2023 llldepelldent Examin&tiou fe¢ JEWISH VOICE MINISTrIES UK (Registered Charity Number: 1123300) Notesto the Flnancial Statements forthe Ye¥ Ended 31 December J)24 Trustee Remuneration and Stsff Costs The Truste￿ ¢onsider theBoard OfTnL8￿ as bongthe key management pewnnel of the charity in charge of direL#ing and controlling the chqrity andoFrating the charity on a day- to-day basis. All tn￿te¢S their time freely and no trustee remuneration or any other fmall¢iaLbeDefts were paid in the year. The TnLSt¢es were not reimbursed for expenses. The charity did not employ any stsff dwing th¢ year. Debtors and Prepayments 2024 2023 Tax recoverable on gifts and donations Prepaymenrs 3,468 47 4,779 10 Crethtsrs Amounts FalliDg Due WIthID One Year Umrestrieted Funds 2024 2023 Du¢ to Jewisb Voice Ministries Intrrnational Accruals and def¢zred income 40,570 9.990 32.102 5,401 11 Share Capitsl The company is limited by the guarantee of the members and IMS no share capitsl. The IHbility of its member5 is limited to £1 per member. JEWISH VOICE MINISTrIES UK (Registered Charity Number: 1123300 N¢Xes to the Financial Statsments forthe Year Ended 31 December Z024 12 Restrirted Funds Currentyear 2024 At Movemerrt In Funds In￿me Expendlture 3111¥2024 Israeli Holocaust Survivors General Medlcal Clinics All Tribes FOr￿d Shalom Partner Gwing Othersmall funds Ukraine 16,251 {40,$70) (4,435) 1380) 1143,860) 1138) 4,43S L706 L358 (L5171 51 228.333 Israell Holocaust Survivors- fund to support survfvors from the Hobcaust. General Medical Cllnics - fund to provide rnedical and dental seN1￿5 to Jewish communities in Ethlopla, Zlmbabwe and Zambta. FOr￿d Shalom PartnerGiving- fund to encourage donarstogive on a monthly basis-used for program expenses. Other small funds - fund to provlde clean water to those In Africa by providlng UfeStrdWS and water educatlon durlng medical dinics. In addition to support programs in Isrdel. All Tribes- fund to searth for, find and uStimatsly present the Gospel to all the lost tribes of Isrdel. Ukralne- funds to support the people of Ukraine. Prloryear 20Z4 At /OV2023 Movement in Funds At Incorne Expendlture 3111212023 Israeli Holo(zust Survlvors General Medical Cllnic5 All Trlbes FOr￿d Shalom Partner Givln8 Othersmallfunds Ukraine 31837 18 (16,586} 16.251 15,905) {167,489) 1370) 167,489 420 L358 20&027 £656 £358 19.315 1,656 (190,368) 21 JEWISH VOICE MINISTRIES UK (Registered Charity Number: 1123300) Notes to the Flnanaal Statements forthe Year Ended 31 De￿rnber2024 13 Deslgnated Funds Currentyear2024 At Movement In Fund5 At Income Expendlture W1212024 Joint Minlstry projettfvnd 1254,230) 1254,230 Joint Mintsty projertfund -the5efunds3re 5eta5ide a5 part of the Joint f+AinistryAgreementwith Jew Volce Minstrles Intemational and Jewish Voio Ministrles Canada, which provides a fomalised commitment to fund ministry projects. Prevlous year2023 At veff*nt In Funds 0110112023 Income Expendlture At Jolnt Ministry projectfund 252,875 252,875 1252,875) (252,8751 14 Anatysls of Net As$ets betsyeen Total Funds Unrestricted Funds 465,812 (50,560) Restricted Funds 58,265 Total 2024 524.077 (50.560) Current year 2024 Cuttent liabilities 415 252 473 517 Unrestrkted Funds Restricted Total 2023 Prevlous year 2023 Current Assets Current liabilities 371.307 19.315 390.622 333 804 353 119 JEWISH VOICE MINISTrIES UK (Registered Charity Number: 1123300 Notesto the Financial Statements forthe Year Ended 31 December 2024 15 Related Party TraDsattioDS A management tharge totalling £89,745 12023 £59,545) was payable to a related US tharity. Jewish Voice Mlnistrles Intematlonal. The US charity is related to Jewish Voth Ministrles UK by virtue of the common dlrector Jonathan Bernlk At the year end the charity owedjewish Vor Ministries International £40.570 (2023 £32,102). Durfngthe year to 31 De￿mber21r24 £7,200 {2023 n.2CXJI was paid to Ruth Fleisther, a Trustee of the tharltable cornpany for professlonal servkes rendered for actlng as accountlng Ilalson. These were on a subcontractor basls. Durlng the year, the charÉtable company provided outside 5UPPOrt of £9,f4XI (2023 £9,600) to Yeshua Internatlonal. The charity is related tojewishvoice Ministries UK byvirtue of the common director, Ruth Flelsther. During the year, the CharItab￿ company provided outslde support of £254,22912023 £251875) as part of the Joint Ministry Agreement Wbth US relatsd charity, Jewish Voice Ministries International and Canadian related tharity, Jewlsh vol￿ Mintstr￿S Canada. The US and Canadkn Charities are rekted to Jewish vol￿ Ministries LIK by vtrtue of the common director Jonat Bemls. 16 Reconelliation of Net Expense to Iyet CTdsh Flow from Operatlog Aetivitie8 2024 2023 Net income (expense) for year tnterest r¢¢eivable Decrease (increase) iti debtOTS Increase (decr¢a3¢) in cr¢dito 120,398 (1,105) 3,814 13,057 (37.725) (829) (2,863) (52,763) 136 164