Charlty number: 1126755 LEKET UK TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 LEKET UK CO￿E￿rS Paoè Reference and Administrative Details ol the Charity, its Trustees and Advisers Trustees, Report Independent Audltors. Report on the Flnanclal Ststements Statement of Flnanclal Actlvltles Balance Sheet Statement of Cash Flows Not8$ to the Flnanclol Statèment$ 12-18 LEKET UK REFERENCE AND ADMINISTRATIVE D￿AlLs OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2023 Trusto0s P A Filer J Giller G Bichunsky C A Nathan Iresianed 23 Auaust 20231 J N Aplel Charity rogi$tergd number 1126755 Prlnclpal offlce CP House Otterspool Way Wattord Hertfordshire WD25 8HP Independent audltors Sopher + Co LLP Chartered Accountants 5 Elslree Gale Elstree Way Borehamwood Hertlordshire WD6 1JD Page 1 LEKET UK TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Trustees present their annual rerx)rt logelher vAth the audited financial statements ol the Charity lor the year 1 January 2023 10 31 December 2023. Oblectlves and actlvltles . Policies and obieciives The Charitys objectives are lo raise money lor Leket Israel. a charity registered in Israel which aims lo relieve poverty and hunger by providing food and other basic supplies as well as nutritional guidance lo organisalions and persons in need, and to keep the Costs ol such fundraising to a minimum. Details ol the work ol Leket Israel can be found at www.leket.org. The policies adopted in furtherance ol these object5 are in accordance with the Trust deed. In setting objectives and planning lor activities, the Trustees have given due consideration to general guidance published by the Charity commission relating lo public benefit. including the guidance 'Public benefit.. running a charity IP821'. Achlevemenls and p8rformance Charltable actlvltles Following the attack in Israel by Hamas on O¢lob8r 7 2023, the demand lor Lekel Israel's services rose dramatically. The trustees ol Lekel UK rewnded by increasing their lundraising efforts and are pleased that this led lo signilicanlly higher donations than in prior years. Also. in the last quarter ol the year, funds wer8 secured lor the purpose ol pulling on a lund-raisiThJ event and are shown separately in the balance sheet. A successful fund-raising dinner was held in March 2024, to these lunds were applied. In lolal the charity received donaiions of £878k, compared wilh £349k in 2022. Expenses continue to be lightly controlled and the trustees remain eommitted io maintaining a low-eost fundraising operation in the UK. The Iruslees are pleased with the performar￿e ol the charity in 2023, bul are saddened that part ol the reason lor Ihg increase in funds raised was a consequence ol the events ol October 7. Flnanclal revlew a. Golng concem Aller making atpropriale enquiries, the Truslees have a reasonable expectation that the Charity has adgqualg resources lo continue in operalional exislence lor the loreseeable lulure. For this reason, they continue to adopt Ihe going concern basis in preparing Ihe financial statements. Further details regarding the adoption ol the going concern basis can be lourmj in the accounting policies. b. Reserves policy 11 is the wlicy of the charity that unrestricted funds wh￿h have not been designated lor a specific use should be maintained al a level equivalent lo t*tween three and six month's expenditure. The Iruslees considers that reserves at this level will ensure that, in the event ol a sMJnificant drop in funding, they will be able to conlinue the current activities while consideration is given to Wa￿ in which addition￿ funds rnay be raised. This level ol reserves has been maintained througFK)ut the year. Page 2 LEKET UK TRUSTEES. REPORT (co￿1NUEDl FOR THE YEAR ENDED 31 DECEMBER 2023 c. Prlnclpal rlsks and uncertalntles The trustees have assessed the maj'or risks to which the charty is exposed. and are satisfied that systems are in place lo mitigate exposure to major risks. Structurei governance and managemenl Constltutlon Lekel UK is a registered charity, number 1126755. and is consliluled under a Trust deed. b. Method¥ of appolntment or electlon of Trusiees The UK Iruslee8 are chosen Indiv￿ua1S identilied by the Israeli charity. Lekel Israel, who are 8UPPOrtlve ol their aims. c. organI￿110naI Structure and declslon-maklng pollcles The managemgnl ol the Charity is the responsibility of the Twslees who are el￿ted and co-opted under the lerms ol the Trusl deed. d. Pollcles 8dopted lor the Inductlon and tralnlng of Trustees New Trustees are made aware ol the purposes and aims ol the charity. as well as their general and specif duties, as determined by the Board ol Trustees. They are also provided with a copy ol 'The Good Trustee Guide, and the guidance 'll's your decL8ion-. charity Iruslees and decision making". New Trustees are expected lo lamiliarise themselves with all the acllwl￿S ol Ihe Charity. Page 3 LEKET UK TRUSTEES. REPORT (co￿1NUEDl FOR THE YEAR ENDED 31 DECEMBER 2023 Statement of Trustees, responslbllltles The Trustees are responsible lor preparing the Trustees. Report and the financial statements in accordance with applicable law armj United Kingdom Accounts"ng stand￿ds Iuniled KirWom Generally Accepted Accounting Praclicel. The law applicable to charities in England & Wales requires the Trustees lo prepare financial staternents lor each financial year which give a true and lair view ol the slate ol amairs ol the Charity and ol ils incoming resources and application ol resources, including ils income and expendilure, lor that period. In preparing thes8 financial slalemenls, Ihe Truslees are required lo.. select suitable accounting policies and then apply them consislenlly; observe the methods and prinCip￿S ol the Charities SORP IFRS 1021., make judgments and aceouniing esiimates Ihai are reasonable arKJ prudent,. slate whether applicable UK Accounting Standards IFRS 1021 have been followed, subject lo any material departur85 disclosed and explained in the financial statements., prepare the financial statements on the going concem basis unless il is inappropriate lo presume that the Charity will continue in business. The Trustees are responsible lor keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy al any lime the financial position ol the Charity and enable them lo ensure Ihal the financial slalements comply with the Charities A¢1 2011, the Charity IAccounls and Reports) Regulations 2008 and the provisions ol the Trust deed. They are also responsible lor safeguarding the assets ol the Charity and hen￿ for tsking reasonable steps lor the prevention and detection ol fraud and other irregularities. Dlsclosuro of Informallon lo •udllors Each ol the persons who are Trustees at the lime when this Trustees, Report is approved has conllrmed Ihal.. so lar as that Trustee is aware, there is ￿ relevant audit information ot which the charivs auditors are unaware, and that Trustee has taken all Ihe steps thai ¢)ught to have been taken as a Trustèè in order lo be aware ol any relevant audit information and to establish that the charitys auditors are aware ol that information. Auditors The auditors, Sopher + Co LLP, who were appoint9d after Ihe year end, have indicated their willingness lo ontinue in ollice. The desvjnaled Trustees will propose a motion reappoinling the auditors at a Meeting ol the Trustees. Approved by order of the members ol the Lx)ard ol Trustees on 5 July 2024 and signed on thèir beha￿ by.. P Fller ITrusleel Page 4 LEKET UK INDEPENDEfr￿ AuD￿oRs. REPORT TO THE MEMBERS OF LEKET UK Oplnlon We have audited the financial statements ol Leket UK Ithe'charityl lor Ihe year ended 31 December 2023 which cofflprise the Statement ol Financial Activrties, the Balance Sheel, the Statement ol Cash Flows and the related notes, including a surnmary ol significant accounting policies. The linancial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Stsndard aK)I￿able in the UK and Republic ol Ireland, (United Kingdom Generally Accepted Accounting Practice). The financial slalemenls have twi prepared in accordance with Accounting and Reporting by Charities preparing their accounts in a￿OrdanCe with the Financial Reporting Standards appli¢able in the UK and Republic ol Ireland IFRS 1021 in preference to Ihe AccounliThJ aNJ Rewrting by Charities.. Statement ol Recommended PractlC8 issued on 1 April 2005 which is relerr8d to in the extant regulations but has been withdrawn. This has been done in order for the accovnls lo provKle a true and lair view in accordance wlh the Generally Accepted A¢¢ounling Practice effective for reporting periods beginning on or after 1 January 2015. In our opinlon the linanclal slalemenls.. give a true and lair view ol the slate ol th6 charitys aflaiTS as al 31 Decemkr 2023 and ol ils incoming resources and application ol resources lor the year Ihen ended., have kèn properly prèpared in accordance with United Kingdom Gènerally Accèpted Aceounling Practice.. and have bgen prepared in accordance wlh the rewiremenls ol the Charilies kl 2011. Basls for oplnlon We conducted our audit in accordance with Iniernaiional star￿ards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those skndards are further described in the Auditors, responsibilities lor the audit ol the financial statements section ol our report. We are independent ol the charity in accordance with the ethical requirements that are relevant lo our audit ol the financial slalements in the United Kingdom, including the Financial Reporting Council's Ethical Slandard, and we have lullilled our other ethical responsibilities in accordancg with these requiremenls. We believe Ihal tho audit ewdetKe we have obtained is sullicienl and appropriate to provide a basis lor our OFNnion. Concluslons relatlng lo golng concem In auditing the financial statements, we have concIL￿e¢l that the Trustees, use of the going concern basis ol accounting in the preparation ot the financial statements is appropriate. Based on the work we have perforrned, we have not ￿le￿￿'[led any material uncertainties relating to events or conditions that, individually or collectwely, may cast signrficant doubt on the charitys ability lo continue as a going concern lor a period ol al least twefve months Irom when the financial slalemenls a￿ aulhorised lor issue. Our responsibilits.es and the responsibilits.es ol the Truslees ￿th respect to going concern are described in the relevant sections ol this report. Page 5 LEKET UK INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF LEKET UK (CONTINUED) Other Infomiatlon The other inlorrnation comprises the information included in the Annual Report other than the financial statements and our Auditors, Report theTeori. The Trustees are responsible lor the other information contained within the Annual Report. Our opinion on the financial slalemenls does not cover the other information and, except lo the exlenl othe￿ise explicitly staled in our report, we do not express any form ol assurance conclusion thereon. Our responsibility is to read the other information and. in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course ol the audit, or otherwise appears to be materially misstated. 11 we identify such material inconsistencies or apparent material misslalemenls, we are required lo determine whether this gives rise lo a material misslalemenl in th8 financial statements themselves. 11, based on the work we have perlomed, we conclude that there is a material misslalemenl ol this other inlormalion. we are required lo report that lacl. We have nothing to report in this regard. Matter¥ on whl¢h wo arg requlrod lo report by exc8pllon We have nolhln9 to report In reswcl ol the lollowirYJ matters whwe the Charities (Accounts and Reports) Regulations 2008 rgquirgs US to rep)rt lo you il. in our opinion.. the information given in the Trustees, Fleport is inconsislenl in any material respect with the financial slalgmenls., or sullicienl accounting records have not been kept- or the financial slalemenls are nol in agreement wlh the accounting records and returns; or we have not received all Ihe inlormalion and explanalions we require lor our audit. Responslbllltles ol twstees As explained more lully in the TTUStees' Responsibilities Statement, the Trustees are responsible lor the preparation ol the financial statements which give a twe and lair view, and lor such internal ctsnlrol as the Trustees determine is necessary lo enable the preparation ol financial slalemenls that are tree from material misslalemenl, whether due lo fraud or error. In preparing the financial slalemenls, the Trustees a￿ reswnsible lor assessing the charws ability lo continue as a going concern, éisclosing. as applicable, matters related lo going Concern and using the going concern basis ol accounting unless the Trustees etther intend lo INuidale the charity or lo cease operations, or havg no realistic alternative but to do so. Page 6 LEKET UK INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF LEKET UK (CONTINUED) Audltor8' responslbllltles tor the audlt ol the Ilnanclal statements We have been appointed as auditor ur*Jer section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having ettect thereunder. Our objectives are lo obtain reasonable assurance akM)Ut whether the linanciJ statements as a whole are free from material misstatement, whether due to fraud or eTfoT. arKI to issue an Auditors. Report that includes OLJr opinion. Reasonable assurance is a high level ol assurance. but ￿ not a guarantee that an audit conducted in accordance with ISAS IUKI will always (Jetecl a malerial misstalemenl when il exists. Misstalèmenls can aris8 from fraud or error and are considered malerial il. individually or in the aggregate, they could reasonably be expected lo influence the economic decisions ol users iaken on Ihe basis ol these financial slalemenls. Irregularities, includino Iraud. are Insta￿eS ol non-compliance with laws aTrJ regulations. We design procedure8 in line wlh our responsibilities, outlined a￿Ve, lo delect material misslalemenls in respect ol irregularities, including fraud. The exlenl lo which our procedures are capable ol delectsng irregularities. including Iraud is detailed below.. Our approach lo idenlilying and assessing the risks ol material misstalemenl in rèspect ol irregularitiès, including fraud and non-compliance with laws and regulalh)ns, was as follows: the engagement partner ensured Ihal the engagement team collectively had the appropriatè competence, capabilities and skills lo identify or recognise non- compliance wlh applicable laws and regulations., we idgnlilied the laws and regulations applicable to the Charity through discussions wlh directors and other management, and from our commereial knowledge and experience ol the charity sector,. wg focused on specific laws and regulations which we considered may have a dirgct malgrial ellecl on the financial statements or the operations ol the Charily. ineluding the Charity Act 2011, taxation legislation and data protection, anli-bribery, environmental and health and safety legislation., Wg assessed the extent ol complia￿¢ wilh the laws and r￿Ula￿on$ idenliligd above Ihrough making enquiries ol management and inspecting legal correspondence: and identified laws and regulations were communicated wilhin Ihe audit leam rggularty and the team rornained alert to inslances ol non-compliance throughout the audit. We assessed the susceptibility ol ihe Charily's linancial staiements io material misslatemenl, including obtaining an understanding ol how fraud might occur. by= making enquiries ol management as to where they conshlered there was susceptibility to fraud. their kno￿e￿￿e ol actual, suspected and alleged fraud- and considering the internal conlrols in place lo mitigate risks ol Iraud and non-compliance with laws and regulations. To address the risk ol fraLKI through management lias and override ol controls, we.- pertormed analytical procedures to identify any unusual or unexpected relationships., lesled joumal entries lo identify unusual Iransaclions., assessed whether judgements ar￿ assurnptions made in determining the accounting estimates were indicative ol potential bias", and investigated the rationale behind synilicanl or unusual transaclions. In response to the risk of irregularities and non-compliance ￿1h laws and regulations. we designed procedures which included, but were not limited to.. agreeing financial statement disclosures to underfying supporting documentation., and enquiring ol management as lo actual and PK)tenlial litigation and claims. There are inherent limitatsons in our audit wocedures described above. The more removed that laws and Page 7 LEKET UK INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF LEKET UK (CONTINUED) regulations are from linan¢ial transa¢lions, the less likely il is that we would bewme aware ol non- compliance. Auditing standards also limit the audit procedures required lo identify non-compliancts with laws and regulations lo enquiry ol the directors and olher management an¢J the inspection ol regulatory and legal correspondence, il any. Material misslalemenls that arise due lo IraLKI can be harder to delecl than those that arise from error as they may involve deliberate concealment or collusion. A further description ol our responsibilities lor the audit ol the financial statements is located on the Financial Reptsrling Council's website at.. vhw.lr -or -uklaudi les This description lorms part ol our Auditors, Report. Use of our report This report is made solely lo the charity's Iruslees, as a body, in accordance with Part 4 01 the Charities IAccounls and Reports) Regulations 2008. Our avdil work has been undertaken so Ihal we might slate lo the haritls trustees those matters we are required to state lo them in an Auditors, Report and lor no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and ils trustees, as a L￿dy. lor our audit work. IOT this rewrt, or lor the opinions we have formed. Sopher + Co LLP Chartered Accounlanls Slalutory Auditors 5 Elslree Gale Elslree Way 8orehamwood Hertfordshire WD6 1JD 5 July 2024 Sopher + Co LLP are eligible lo act as auditors in terms ol section 1212 01 the Companies Act 2006. Page 8 LEKET UK STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEM8ER 2023 Restrfctsd Unrestrlcted lund$ lund$ 2023 2023 Total fund$ 2023 Total funds 2022 Note Income from: Oonalions and legacies.. Receipts from donors Income lax recoverable 40.297 792,249 45.535 832,546 45.535 333,946 15,337 Total Incorne 40,297 837.784 878,081 349,283 Expendlture on: Raising funds Charitabl& activities 344 780.600 216 780.6th) 695,825 Totsl expendlturo 780,944 780,944 696,041 NET INCOMEIIEXPENDITURE) 40,297 97,137 1346,7581 Rgconc115atlon of lund¥: Total funds brought lorward Nel mov&m8nt in lunds 61,056 61,056 97.137 407,814 1346,7581 40.297 Totsl funds carrfed fonvard 40,297 117,896 158,193 61,056 The Sialemgnl ol Financial Aclivilps includes all gains ar*J losses rewnised in the year. The notes on pages 12 to 18 form part ol these financial statements. Page 9 **LEKET UK** ## **BALANCE SHEET AS AT 31 DECEMBER 2023** |**Note**
**Current assets**
Debtors
9
Cash at bank and in hand
**Current liabilities**
Creditors: amounts falling due within one
year
10
**Net assets**
**Charity funds**
Restricted funds
Unrestricted funds
**Total funds**|**2023**
**£**
**45,535**
**117,658**
**163,193**
**(5,000)**
**158,193**
**40,297**
**117,896**
**158,193**|2022
£
15,337
49,869
65,206
(4,150)
61,056
-
61,056
61,056| |---|---|---| The financial statements were approved and authorised for issue by the Trustees on 05 July 2024 and signed on their behalf by: ## **P Filer** (Trustee) The notes on pages 12 to 18 form part of these financial statements. Page 10 LEKET UK STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEM8ER 2023 2023 2022 Cash flows Irom operating actlvltles Net cash used in operating activities 67,789 1345,2381 Change in cash and cash equivalents in the year Cash and cash equivalents at the b8ginniryJ of the year 67,789 {345,2381 395,107 49,869 Ca8h and cash equlvalents at the end of the year 117,658 49,869 The notes on pages 12 10 18 lorm part ol these financial slalements Page11 LEKET UK NOTES TO THE FINANCIAL STATEMETr￿s FOR THE YEAR ENDED 31 DECEM8ER 2023 General inforrnatlon Lekel UK is a registered charity registered with the Charity Commission. The registered office address is al CP House, Ollerspool Way. Walford. Hertlordshire. W025 8HP. The members ol the Charity are the Iruslees named on page 1. The Charity's charty regi￿ered nUm￿r is 1126755. The principal activity ol the Charity is lo raise funds lo rescue healthy, surplus food and deliver il lo those in need. The functional arKI presentational curren￿ of Ihe Charity is £ Sierling. Accountlng pollcl 2.1 Ba81$ of preparatlon ol flnanclal ststements The financial slalemenls have been wepared in accordance wrth the Charrties SORP IFRS 1021 Accounling and Reporting by Charrties.. Slalemenl ol Recommended Practice applicable lo charities preparing their accounls in accordance wth the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 letfective 1 January 20191. the Financial R8POrting Standard applicable in the UK and Rewblic ol Ireland IFRS 1021 and the Charities Act 2011. The financial slalemenls have been prepared lo give a Irue and lair, view and have departed from the Charities (Accounts and Reports) Regulations 2008 only lo the exlenl required lo provide a 'lrue and lair, view. This departure has involved following the Charities SORP IFRS 1021 published in October 2019 rather than the Aceouniing and Reptsrting by Charities.. Staternent ol Recommended Practice elleclive Irom 1 April 2005 which has since been wlhdrawn. Leket UK meets the definition ol a public benefit enlrty under FRS 102. Assets and liabilities are initially recognised al historical cosl or Iransa¢lion value unless olhgtwse staled in thg rg19vanl accounling policy. 2.2 Fund accountlng General funds are unreslricl8(I funds which are available lor use al the discretion ol the Trustees in furtherance ol the g¢n¢ral objeclives ol Ihe Charity and which have not b9en designalgd lor olher purposes. Reslricled funds are funds which awe lo be used in accordance wrth specrfic reslriclions imF)osed by donors or which have been raised by Ihe Charty lor particular purtx)ses. The costs ol raising and administering such funds are charged againsl the specific fund. The aim and use ol each reslricled fund is set out in the notes to the linancial stalements. 2.3 Income All income is ￿¢￿anised once the Charity has enlitlemenl to the income, il is probable that the income will be received and the amount ol income receivable can be measured reliably. Page12 LEKET UK NOTES TO THE FINANCIAL STATEMETr￿s FOR THE YEAR ENDED 31 DECEM8ER 2023 Accountlng pollcles Icontlnuedl 2.4 Expendlture Expenditure is Tecognised once there is a legal (y conslruclive ot￿lgatIOn lo Iransler economic benefit lo a third party, il is probable that a Iransler ol economic benefits will be required in selllemenl and the amount ol the obligation can be measured reliably. Expenditure is classified by activity. The costs ol each activity are rnade up of the total ol direct costs and shared costs, includin9 SUPPOrt costs involved in undertaking each activrty. Direct costs attributable to a single activity are allocated directly lo that activity. Shared cosls which contribute lo more than one activity and support costs which ar8 not allribulable lo a single activity are apportioned b&iween those activities on a basis consislenl with the use ol resources. Expenditure on raising funds includes all expenditure incurred by Ihe Charity lo raise funds lor ils charitable purposes and includes costs ol all fundraising activities events and non-charitable trading. Expenditure on charitable activib'es is incurred on directly undertaking the activities which further the Charills objectives, as well as any associaled supwrt costs. Grants payable are charged in the year when the o11gr is made except in those cases where the oller is conditional, such granls being recognised as expenditure when the conditions attaching are lullilled. Grants offered subjeet lo conditions which have not bèen mel al the year end are noted as a commitment, bul not accrued as expe￿Ill￿re. All expenditure is inclusive ol irrecoverable VAT. 2.5 Taxatlon The Chanty is considered lo pass the lesls sel out in Paragraph 1 Schedule 6 01 the Finance Act 2010 and Ihgrelore il meets the delinilion ol a charilablg company lor UK corporation lax purposes. Accordingly, the Charity is wjlenlially exempl Irom laxalion in respect ol income or capital gains received within categories covered by Chapter 3 Part 11 01 the Corporation Tax Act 2010 or Section 256 01 the Taxation ol Chargeable Gains Aet 1992, to the extent that such income or gains are applied exclusivèly to ehariiable purposes. 2.6 Debtors Trade and other debtors are recognised at the settlement amount alter any trade discount ollered. Prepayments are valued at the amounl prepaid net ol any Irade discounts due. 2.7 Flnanclal Instrumentg The Charity only has linancial assets and linancial liabilities ol a kind Ihat qualify as basic financial instruments. Basic financial instruments are initialty recognised at transaction value and subsequently measured at their settlement value. Page13 LEKET UK NOTES TO THE FINANCIAL STATEMETr￿s FOR THE YEAR ENDED 31 DECEM8ER 2023 Income from donations and legacies Restricted Unreslri¢tgd funds funds 2023 2023 Tolal funds 2023 Donations 40,297 837,784 678,081 Unreslricled funds 2022 Total funds 2022 Donations 349.283 349.283 Expendlturg on ral¥lng funds Costs ol ralslng voluntary Incom? Unrgstrlctgd funds 2023 Tolal funds 2023 Other fundraising costs 344 Costs ot ralslng voluntary Income I￿ntInued) Unrgslriclgd funds 2022 Total funds 2022 Other fundraising costs 216 216 Page 14 LEKET UK NOTES TO THE FINANCIAL STATEMETr￿s FOR THE YEAR ENDED 31 DECEM8ER 2023 Analysis of grants Grant$ to charity 2023 Tolal funds 2023 Lekel Israel 775.000 775,IX Grants lo charity 2022 Total funds 2022 Leket Israel 690.000 690,000 Analy$ls ol exwndlture by actlvltleg Grant fundlng of acllvltlè$ 2023 Gov8mancè Costs 2023 Total fund5 2023 Chariithe aclivitigs 775,000 780,600 Grant funding ol activities 2022 Governance costs 2022 Total funds 2022 charit￿e a¢twilies 5,825 690,000 695,825 Page15 LEKET UK NOTES TO THE FINANCIAL STATEMETr￿s FOR THE YEAR ENDED 31 DECEM8ER 2023 Auditors. remuneratlon 2023 2022 Fees payable to the ChariWs auditor for the audit ol the ChariVs annual accounts 3,900 Trustees, remuneratlon and expenses During the year, no Trustees received any remuneration or other benelils12022 - £NILI. During the year ended 31 December 2023, no Tnjslee expenses have been incurred12022- £NILI. Debtors 2023 2022 Due wlthln one year Tax recoverable 45,535 15,337 10. Crodllors: Amoun1$ lalllng dug wllhln one year 2023 2022 Accruals and delerred income 4,150 11. Summary of lunds Summary of funds- current year Balan￿ •t 1 January 2023 Balancg 0131 Oecember 2023 Income Expendtture General funds Restricted lunds 61,056 837,784 40.297 1780,9441 117,896 40,297 61.056 878,081 1780,9441 158,193 Page16 LEKET UK NOTES TO THE FINANCIAL STATEMETr￿s FOR THE YEAR ENDED 31 DECEM8ER 2023 11. Summary of funds {continued) Summary of funds- prlor year Balance al l January 2022 Balance al 31 December 2022 Income Expenditure General funds 407,814 349,283 1696,0411 61,056 12. Analy$l$ of nèt asyets bètween lunds Analysls ol net asgets ￿tween funds- current year Rgslrlcted Unr8strlcted funds fund$ 2023 2023 Tolal fund5 2023 Current assets Creditors due Wlthin one year 40.297 122.896 15,0001 163,193 15,0001 Totsl 40,297 117.896 158,193 Analy818 ol net J88ets bglween lunds- prlor year Unrestrictèd funds 2022 Total funds 2022 Currenl assets Creditors due within one year 65,206 14,1501 65,206 14,1501 Total 61,056 61,056 Page17 LEKET UK NOTES TO THE FINANCIAL STATEMETr￿s FOR THE YEAR ENDED 31 DECEM8ER 2023 13. Reconciliation of net movement in funds to net cash Ilow from operating activrties 2023 2022 Net incomelexpenditure lor the year (as per Statement of Financial Aclivitiesl 97,137 1346,7581 Adju$lmgnls lor: Ilncreaselldecrease in debtors Increas& in creditors {30,1981 370 1,150 Net cash provlded byl{used Inl operallng actlvltles 66,989 1345,2381 14. Analy$ls ol cash and cagh equlvalents 2023 2022 Cash in hand 117,658 49,869 15. Analysls ol changes In net debt At 1 January 2023 Cash flowy At 31 Decèmber 2023 Cash al bank and in hand 49069 67,789 117,658 16. Related porty tronsoctlons During the year the Charity entered inlo the l01k)v￿n9 transactions with rolaled paty'es.. One ol the Charity's tnjstees, Mr J Gitier is also a trustee in Leket Israel, a charty incorporated in Israel During the year, Lekel UK paKI grants of £775,00012022.. £690,000) to Lekel Israel. During the year, Lekel UK received donations 01 £2,29812022'. £10.1521 from Trustees. Page18 WORKIRO SIGNATURE CERTIFICATE Document Name L866 2023 12 31 Leket UK-full.pdf Lucy Laughton {lucy.laughton@sopherco.com) 05 July 2024 16:07:11 UTC 34776f3b42cc45c7-acOa-546a6a5cOe75 Creator Date Identifier Signers pfiler@aol.com E-mail pfiler@aol.com 08 July 2024 10:12:52 UTC 3.172.3.44, 34.253.49.155 Signed IP address