COMPANY NUMBER: 06615331
CHARITY NUMBER: 1126124
BRITISH FRIENDS OF REUTH
(A COMPANY LIMITED BY GUARANTEE)
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
BRITISH FRIENDS OF REUTH
(A COMPANY LIMITED BY GUARANTEE)
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
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|---|---|---|---|
|Index|Page|
|Company Information|1|
|Report of|Directors|2-3|
|Independent Examiner's Report|4|
|Statement of|Financial|Activities|5|
|Balance|Sheet|6|
|Notes to Financial Activities|7-11|
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BRITISH FRIENDS OF REUTH
(A COMPANY LIMITED BY GUARANTEE)
COMPANY INFORMATION
| CompanyNumber: | 06615331 |
|---|---|
| CharityNumber: | 1126124 |
| Directors / Trustees: | DrNFerber |
| MrMBleys | |
| MrR Somerston - resigned on 11/06/2025 | |
| MrS Jacobson | |
| RegisteredOffice: | C/OGoldwinsLtd |
| 75 MaygroveRoad | |
| WestHampstead | |
| London | |
| NW62EG |
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BRITISH FRIENDS OF REUTH (A COMPANY LIMITED BY GUARANTEE) REPORT OF THE DIRECTORS
The directors present their Report and Financial Statements for the year ended 30 June 2025.
The financial statements have been prepared in accordance with 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 (FRS102 - Charities SORP FRS 102) and the Companies Act 2006.
Structure, governance and management
British Friends of Reuth is a company limited by guarantee governed by its Memorandum and Articles of Association dated 10 June 2008. It has no share capital. It is a charity registered with the Charity Commission and is therefore governed by the Companies Act 2006 and the Charities Act 2011. The trustees determine the general policy of the charity and are responsible for its day to day running.
Objectives and activities
The object of the charity is to support and promote the charitable activities of Reuth, a not for profit organisation established under the laws of the State of Israel, and through or in association with Reuth to provide or promote the provision ofmedical relief, accommodation and assistance in kind to those in need, including in particular (but without prejudice to the generality of the foregoing) the elderly, the handicapped and the chronically ill of all ages and also victims of trauma. Services of Reuth include the Reuth Rehabilitation Hospital which is a neurological, rehabilitation and chronic care facility, community housing for those in need and senior homes & day centres for the elderly.
Achievements and performance
During the period the charity met its objectives.
Public benefit
The trustees are aware of the Charity Commission guidance on public benefit reporting as set out in Section 17 Charities Act 2011. The trustees believe that the charity achieves a public benefit by providing the relevant services as detailed in this report.
Directors and their Interests
The directors who have served during the period are as follows:-
Dr N Ferber
Mr M Bleys
Mr R Somerston MrS Jacobson
Each of the directors has a limited liability of £1.
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BRITISH FRIENDS OF REUTH
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE DIRECTORS
British Friends of Reuth’s reserves policy is to create sufficient reserves to enable the charity to continue its activities and services at a meaningful level, should there be a drop in income. As all income is derived from voluntary donations, the trustees review this position on a regular basis.
Directors' responsibilities
Company law requires the directors, who serve as trustees for the purposes of charity law, to prepare Financial Statements for each financial year, which give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing those Financial Statements, the directors are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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observe the methods and principles in the Charities SORP (FRS 102)
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prepare the Financial Statements on a going concern basis unless it is inappropriate to presume that the Company will continue in business.
ine QIFCCLOIs are TeSPONMSiole LOT Keepy proper accounuMmy TeCOrUS WHICH GISCIOS® WILD TeasonaDic accuracy at any time the financial position of the Company and to enable them to ensure that the Financial Statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irreoutlaritiec
The Directors’ Report is prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
Signed on behalfofthe Board ofDirectors on 25]foe
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© fares
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Dr N Ferber Trustee
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INDEPENDENT EXAMINER’S REPORT
TO THE TRUSTEES OF BRITISH FRIENDS OF REUTH
FOR THE YEAR ENDED 30 JUNE 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner’s statement
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:
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accounting records were not kept in respect ofthe Company as required by section 386 ofthe 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or -
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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 accounts to be reached.
AnthonyA lhEptenom BAE ptow FCA CTA FCIE Dat: 9! Ju™ [~6 Goldwins Chartered Accountants 75 Maygrove Road West Hampstead NW6 2EG
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BRITISH FRIENDS OF REUTH
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 30 JUNE 2025
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|---|---|---|---|---|---|---|---|
|Total|Total|
|Unrestricted|Restricted|Funds|Unrestricted|Restricted|Funds|
|Funds|Funds|2025|Funds|Funds|2024|
|Note|£|£|£|£|£|£|
|Income from:|
|Donations and grants|2|85,551|-|85,551|84,283|-|84,283|
|Other Income|36|-|36|42|-|42|
|Total income|85,587|-|$5,587|84,325|-|84,325|
|Expenditure|on:|
|Raising funds|200|-|200|374|-|374|
|Charitable|activities|83,829|-|83,829|93,557|-|93,557|
|Total expenditure|3|84,029|-|84,029|93,931|-|93,931|
|Net income|for the year|1,558|-|1,558|(9,606)|-|(9,606)|
|Net movement in funds|1,558|-|1,558|(9,606)|-|(9,606)|
|Funds brought forward|11,284|-|11,284|20,890|-|20,890|
|Funds carried forward|12,842|-|12,842|11,284|-|11,284|
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The attached notes form part of these Financial Statements.
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BRITISH FRIENDS OF REUTH
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
Company registration no. 06615331
AS AT 30 JUNE 2025
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|---|---|---|---|---|
|2025|2025|2024|2024|
|Note|£|£|£|£|
|CURRENT ASSETS|
|Cash at bank and in hand|15,332|13,774|
|15,332|13,774|
|CREDTORS|
|Amounts|falling due within one year|5|(2,490)|(2,490)|
|NET CURRENT ASSETS|12,842|11,284|
|NET ASSETS|12,842|11,284|
|FUNDS|
|Restricted funds|7|-|-|
|Unrestricted funds|7|12,842|11,284|
|TOTAL FUNDS|12,842|11,284|
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For the financial year ended 30 June 2025, the charitable company was entitled to exemption from audit under Section 477 ofthe Companies Act 2006
The members have not required the charitable company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
The financial statements have been prepared in accordance with the special provisions applicable to Companies subject to the small companies regime.
The Financial Statements were approved by the Board on .22] '!a6
J. [edes
Dr N Ferber Trustee
The attached notes form part of the Financial Statements.
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BRITISH FRIENDS OF REUTH (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
- Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with 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 - (Charities SORP FRS 102) and the Companies Act 2006.
The charitable company meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note. The charitable company is exempted from preparing a cash flow statement due to exemption available to charities with income of less than £500,000.
Going concern
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance for the provision of specified service is deferred until the criteria for income recognition are met.
Interest Receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Costs of raising funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
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(A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS
BRITISH FRIENDS OF REUTH
FOR THE YEAR ENDED 30 JUNE 2025
Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life. Computer equipment is depreciated at 33% ona straight line basis.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2(a) Income from Donations and grants
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|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|£|£|£|£|
|Donations|8,328|-|8,328|7,602|
|Grants|77,223|-|77,223|76,681|
|85,551|-|85,551|84,283|
|2(b) Other Income|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|Bank Interest|36|-|36|42|
|36|-|36|42|
|Total Income|85,587|-|85,587|84,325|
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BRITISH FRIENDS OF REUTH
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
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|---|---|---|---|---|---|---|
|3.|Analysis of expenditure|Raising|Charitable|2025|2024|
|Current year|Funds|Activities|Total|Total|
|£|£|£|£|
|Donations to Reuth (Israel)|-|77,200|77,200|86,950|
|Bank Charges|-|122|122|147|
|Subscriptions|-|2,070|2,070|2,045|
|Fundraising Cost|200|-|200|374|
|Computer and software|-|120|120|120|
|Accountancy|-|3,650|3,650|3,635|
|Independent Examination|-|660|660|660|
|Other Expenses|-|7|7|-|
|Total expenditure|200|83,829|84,029|93,931|
|Of|the total expenditure,|£84,029 was unrestricted (2024:|£93,931) and £Nil was restricted (2024:|£Nil).|
|Analysis of expenditure|Raising|Charitable|2024|2023|
|Prior year|Funds|Activities|Total|Total|
|£|£|£|£|
|Donations|to Reuth|(Israel)|-|86,950|86,950|92,550|
|Bank Charges|-|147|147|150|
|Advertising|-|-|-|463|
|Subscriptions|-|2,045|2,045|2,568|
|Fundraising Cost|374|-|374|670|
|Telephone|-|-|-|116|
|Computer and software|-|120|120|120|
|Accountancy|-|3,635|3,635|2,305|
|Independent Examination|-|660|660|660|
|Total expenditure|374|93,557|93,931|99,602|
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Of the total expenditure, £93,931 was unrestricted (2023: £99,602) and £Nil was restricted (2023: £Nil).
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BRITISH FRIENDS OF REUTH
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- Taxation
; The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
- Creditors: amounts falling due within one year
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||||
|---|---|---|
|2025|2024|
|£|£|
|Accruals|2,490|2,490|
|2,490|2,490|
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6. Movement in funds (Current year)
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|---|---|---|---|---|---|
|At|start|At the|end|
|of the year|Income|Expenditure|of the year|
|£|£|£|£|
|Restricted|funds|-|-|-|-|
|Unrestricted funds|11,284|85,587|(84,029)|12,842|
|Total fands|11,284|85,587|(84,029)|12,842|
|Movement|in funds (Prior year)|
|At|start|At the|end|
|of|the year|Income|Expenditure|of|the year|
|£|£|£|£|
|Restricted|funds|-|-|-|-|
|Unrestricted funds|20,890|84,325|(93,931)|11,284|
|Total funds|20,890|84,325|(93,931)|11,284|
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BRITISH FRIENDS OF REUTH
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- Analysis of Net Assets between funds (Current Period)
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|---|---|---|---|---|
|General|Total|
|unrestricted|Restricted|Funds|
|£|£|£|
|Tangible|fixed assets|-|-|-|
|Net current assets|12,842|-|12,842|
|Net assets at the end of|the year|12,842|-|12,842|
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Analysis of Net Assets between funds (Prior Period)
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|---|---|---|---|---|---|
|General|
|unrestricted|Restricted|Total Funds|
|£|£|£|
|Tangible|fixed assets|-|-|-|
|Net current assets|11,284|-|11,284|
|Net assets|at the end of|the year|11,284|-|11,284|
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- Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel
There were no employees in the year (2024:none). There were no employee benefits payments to key management personnel in the year (2024:Nil).
Trustees did not receive remuneration during the year (2024: Nil). The trustees were not reimbursed for expenses during the year (2024: Nil).The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
9. Related Party Transactions
There are no related party transactions to disclose for 2025 (2024: none).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
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