2021-03-31-accounts

REGISTERED CHARITY NUMBER: 1132772

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

FOR

BRITISH FRIENDS OF HALA, JERUSALEM

Melinek Fine LLP
Chartered Accountants
First Floor, Winston House
349 Regents Park Road
London
N3 1DH

BRITISH FRIENDS OF HALA, JERUSALEM

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

		Page
Report of the Trustees		1
Independent Examiner's Report		2
Statement of Financial Activities		3
Balance Sheet		4
Notes to the Financial Statements	5	to	6

BRThtSH FFUENDS OF HALK JERUSALEM REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MAR(>12021 The twsttts present their report with the financlal statements of the charity for the year ended 31 March 2021. The trust&5 have a¢bpted the prov1s1o￿ of Accwnting and Reporbng by Charits"es: Ststement of Recommended Pra( appllcable to tharitie5 preparing thelr accounts in accordan￿ wrfch the ¥inancial RepD￿.ng Stsndard applicable in the UK and RepublK of Ireland IFRS 1021 (effective l January 2019). OBJEcfivES AND ACTivfTIES Obiertives and alms Ihe obj'ects ol the charlty are to advan￿ heath and save IN8s by furtherfng the detectEon, diagno%s and trealtnfflt of breast can￿r and rdated illnesses, induding throu￿ the support of the worf( of 'Hak - the Rathel N&5h Jerusalern C¢mprehenfft Breast Centre, and such smilar orgonisations, indfvkluals and groups as the tmst&S shall from tlme to time in th￿r absolute dIsCretiL￿ deterffil￿. Publit benefrt The Trustees conflmi that they have ￿ferred to the gU[dan￿ Contain￿ in the tharity Cornmi￿on'S genernl guklarn￿ on put4K benefit when revlewlng the Company's alms and oEy'eLtive5 and in ￿annIng future activities. FINANCIAL REVIEW Reserve5 policy The trustees rnaintsln reserves in order that they can contknue a yeasC￿abje level Df grnnts should the chaFIVs eXp￿dthre exceed its Incorne. srRUCTURE, GOVERNAN￿ AND MANAGEMENT Governing document Ihe charity is controllej by Its g(>vemlng dttument, a deed of trust and con&ltute5 an unrnc0rporat￿ charity. REFERENCE AND ADMXNisfRATIVE D￿AILs Reglstered Charity number 1132772 Prindpal address Fofr6rne House 35-37 Brent Street Lothn NW4 2EF Trustees MrBEPerfMBE Mrs S &)Idsreln Independent Examlner Melinek Fine LLP Chartered Accountsnts Flrst Floor, Wlnston Hou 349 Regents Park Road London N31D 26 [aThuary 2022 r(kr cl the board of twstees on ..................................... .. .... and ￿gned on its behalf by.. Approved by Mr6EPerfM E- Trustee Page I

INDEPENDENT EXAMINER'S REPORT TO THE TRusfEE5 OF BRITISH FRIENDS OF HALA, JERUSALEM Independent examiner'5 report to the tru5tee5 of BRITISH FIUENDS OF HALA, JERUSALEM I report to the charity trustees on my exatniTration of the accounts of BRMSH FRIENDS OF HALA, JERUSALEM (tl Trust) for the year ended 31 March 2021. Responsibilltie5 and basis of report A5 the charity trustees of the Trust you are reswnsiUe for the preparatlon of the accounts in accordance with Ehe reQui￿MentS of the Charities Att 20111'the Act). I report In resped of my examination ol the Trust's accounts carried out under section 145 of the Art and in carrying my examination I have followed all applicable Dlrections given by the Charity Commis%on under section 14515llbl ol the Independent examiner's statemert I have completed my exèrnination. I confirm that no tnaterial matters have cotne to my attentlon in connection with the examination gwing me cauo to believe that In any rnaterial respect.. a￿unt￿n9 records were not kept Sn re5pett of the Trust as required by section 130 of the Act,. or the accounts do not accord with those records; or the accounts do not comply with the applicable requirement5 concerning the fomi ènd content of accounts set out in the Charities (Accounts an(J Re[K)￿l Regulation5 2008 other than any requirement that the accounts give true and fair view which is not a matter considered as part of an independent examlnatK)n. I have no concern5 and have come across no other matters In connectK)n with the exarnination to which attentK)n should be drawn in this reFK>rt in order to enaEAe a proFEr understanding of the ￿cOUntS to be reached. Mr Aryeh Melinek, FCA Melinek Fine LLP Chartered Accountants First Floor, Winston H￿se 349 Regents Park Road London N3 IOH Date.. 26 January 2022 Page 2

BRITISH FRIENDS OF HALA, JERUSALEM

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

2021 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 108,000 EXPENDITURE ON Charitable activities Charitable activities 2,266 Grants to Hala, Jerusalem 100,000 Total 102,266 NET INCOME 5,734 RECONCILIATION OF FUNDS Total funds brought forward 22,909 TOTAL FUNDS CARRIED FORWARD 28,643	2020 Total funds £ - (1,098) - (1,098) 1,098 21,811 22,909

The notes form part of these financial statements

Page 3

BRIfisH FRIENDS OF HAL4 JERUSALEM BALANCE SHE 31 MARCH 2021 2021 Unrestricted fvnd 2020 Total funds Notes CURRENT ASs￿s Cash at bank 28h54 22,9 CURRENT ASSErs 28,454 22,909 TOTAL ASSEfs LESS CURRENT LIA8JUTIES 28,454 22,SX>9 NEf ASSErs 22,909 FUNDS Unrestrfrted funds 22,909 TOTAL FUNDS 28,454 22,909 The flnancial ments were approv& by the P*xrd of Thj$t￿ and authorised for Issue . and were &gned on its iEhalf by., MrBEPerfMB The notss form part of these flnanclal strdtements Page 4

BRITISH FRIENDS OF HALA, JERUSALEM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andthe Charities
Act 2011. The financial statements have been prepared under the historical cost convention.

Income

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.

Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedasa commitment
but not accrued as expenditure.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Financial instrument

Afinancialassetorafinancialliabilityisrecognisedonlywhentheentitybecomesapartytothe contractual
provisions of the instrument.

Basicfinancialinstrumentsareinitiallyrecognisedatthetransactionprice,unlessthearrangementconstitutes a
financingtransaction,whereitisrecognisedatthepresentvalueofthefuturepaymentsdiscountedata market
rate of interest for a similar debt instrument.

2. TRUSTEES' REMUNERATION AND BENEFITS

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2021norfortheyear ended
31 March 2020.

Trustees' expenses

There were no  trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

continued...

Page 5

BRITISH FRIENDS OF HALA, JERUSALEM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

3. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

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