Charfty re$trIon number 1133433 (Eniland and Walos) BRITISH FRIENDS OF ECOLE JUIVE DE CANNES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
BRITISH FRIENDS OF ECOLE JUIVE DE CANNES CONTENTS Page Tru5tees's report Independent examiner'5 report Statement of fi'nancial acrivithes Statement of Ilnancial posidon Notes to the financial Statements
BRITISH FRIENDS OF ECOLE JUIVE DE CANNES TRUSTEES'S REPORT FOR THE PERIOD ENDED 31 DECEM8ER 2024 The trusrees present their annual report and financial %tatement5 for the period ended 31 December 2024. Tbe financlal ststements have been prepared in accordance with the accounttn8 pollcies set out in note I to the hnancSal statement5 and comply with the '5 governin8 document, the Charirfes Act ZOII, FRS 102 'Yhe Flnanclal Reportlng Standar(J applicable in the UK and Republic ol Ireland" and the Charlknes SORP "Accounyng and Reporting by Charittes.. Statement of Recommended Pfacdce applicable to charltie5 preparlns their ?ccounts in accordance with ihe Flnanckl Reportlng Standard applicable In the UK and Republic ol Ireland IFRS 1021" Obl¢¢d¥es and artl¥StE•5 The charity ha5 been established to ralse lunds for the promOOn of lewSsh educatlon In Franco. Public benefit The trustees conflrm thelr ccrrpllance wilh the duty ol care, as descrlbed In, publlc benefit 8uld3nce publSshEd by the Charldes Commisslon, when revlewin8 the chèrity's aims and objettlve5 In plannlnÉ futufe acttvities, A¢hl•v•ments and perform•nc• Si9nlfi¢unt oetlvltles ond o¢hievements oyoinsl obJecve$ The charity received dOnaon5 toialllng £51,055 during the year under review,12023 £97,9401. The charlty did not Inctsr any fundralsln8 cosr5 and made grants a8gregaOn8 £63.315, 12023 .. £82,93 11. to jewish educattonal institu0$ in the South ol France. that luriher the charitV'5 objective5. Flnanclal revlew The hnancial results of rhe charity's achvlties for the year to 31st Deternber 2024, are lully refi ected In the attaihed financial staternent5. Reserves pollcy No speclhc lund Is malntained, and in view ol the lact rhjt the charity has no employees or Ilablllttes, it is therelore con55d¢red that no reserves are required. Strurtur•, i•v•rnanc• and managornenl The Charity Is 8overnEd by è Trust Deed. The trustees administer the day-to-day aFfairs Df the charlty. None ol the trustees have any benefici31 interest in the charlty. The who Served durin8 the perlad and up to the date of slgnature ol the Irancial statement5 were.. Rabbi D Cass Rabbi MM Marus01 Mr LC Da8uI Recrtsifment ond appointment OJ trustees The appolntment and recruitment of new Trustees is as laid Dut In the Governln8 Con5titudon, Specifically. every new trustee must be appointed by a resolumon passed at a properly convened meetln8 of the charity tru5teEs. Other motters Rlsk man4gement The trustees have a duty to IdenlY and revlew the risks to which the charitv 15 eKp05ed 3nd to SUre approprlate controls are in place to provide reasonable assurance against fraud and error.
BRITISH FRIENDS OF ECOLE JUIVE DE CANNES TRUSTEES'S REPORT (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2024 The Trystee5'5 repon was approved by the Board of Trustèes. Mr LC Dagul 26 September 202S
BRITISH FRIENDS OF ECOLE JUIVE DE CANNES INDEPENDENT EXAMINER'S REPORT TO THE OF BRITISH FRIEND5 OF ECOLE JUIVE DE CANNES I report to the trtsstee5 on my examination of the charity's Nnantial statemènts lor the period ended 31 December 2024. R•sponslbllltlqs and basls ol report As the trustees ol the charity you are responsible for the preparatlort of the Ifnancial statement5 in accordance wlth the requirernents ol the Charltles Act 2011. I report In respect of rny examinab'on of the charitvs financial ststements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Dlrections 8i¥en by the Charity Ctsrnmission under section 1451511bl of the Charitres Act 2011. Independent •xamlner's 5tit•m•llt Your attention 15 drawn to the fact that the charity has prepared the fi'nanclal statements in accordance with the relevanl version ol the Statement of Recomrnended Practice applScable to charities preparins their ff nancial statements in accordance wilh the Financial Reportt"ng standard appllcable in the UK and Republic ol Ireland (FR5 1021 in prplerence to the Accounting and Reporknn8 by Charitie5'. Statement of Recommended Practice issued on l Aprll 2005 whlch Is referred to in the extant fegulations but ha5 now been withdrawn. l understand that this has been done in ordpr for the flnanclal statement5 to provide a true and lair view In accordance with UK Generally Accepted Accountlng Pracfjce. I have completed my exarnlnation. I conhTm that no matters have come to my attentian in connecyon with the examination Ivlnv me causè ia belleve that In any materlal respect.. accoundng records were not kept In respect ol the a5 required by sectlon 130 of the Charitle5 Act 2011. the fi'nantlal statement5 do not accord with ihuse record5, or the financial 5tatement5 do not cornply wSth the applicable requiremènt5 concernin8 the form and content ol financlal Statements set out in the CharltTes (Accounts and Repart51 Reg¢Jlations 2008 other than any requirement that the financlal statements give a true and falr view, whlch is not a matter considered a5 part ol an independent examSna0n. I have no concems and have iome across no oiher matters in Eonneciion with the examlnatfon to whlch attenon should be drawn in this rèport in order to enable a proper understandin8 ol the flnancial statement5 to be reached. Charlotte Lishman ACA Grunber8 & Co Lirnited Chartered Accountanrs 5 Technolo¥y Park Collndeep Lane Colindale London NW9 68 Date..
BRITISH FRIENDS OF ECOLE JUIVE DE CANNES STATEMENT OF FINANCIAL AcfiviTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 31 DECEMBER 2024 Unr•strlctsd funds 2024 Unre5tr1ctéd lunds 2023 Notes Income from: Donatlon5 and le8acles 51,055 97.940 Tot•1 In¢om• 51,055 97.940 Expendlture orn: CharStable actiVIeS 65,145 83.019 Tts1 exp•ndltur• 65,145 83,019 N•t Incomellejtpendlturel and fflovement In fvnds 114,09)) 14,921 R•concllladon of funds: Fund balance5 at I january 2024 16,144 1,223 Fund ba14n¢•s al 31 Detember 2024 2,054 16,144 The statement OT flnanclal actlvltSes includes all galn5 and losses feio8nlsed in the perlod. All Income and expendlture derlve from ¢ontinulr*8 acllvlties.
BRITISH FRIENDS OF ECOLE JUIVE DE CANNES STATEMENf OF FINANCIAL POSITION ASAT31 DECEMBER 2024 2024 Z023 Notes Current assets Cash at bank and in hand 3,854 16,144 Credliorn: amounis lalllni du• wlthln gne y•ar 11,8001 N•t <urr•nt ass•ts 2,054 16,144 The funds of the Unresirlcted funds 2,054 16,144 2,054 16.144 The flnancial sla¢ements were approved by the Trustees on 26 September 2025 Mr LC Da8uI
BRITISH FRIENDS OF ECOLE JUIVE DE CANNES NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 Accounting pollclés Charlty Informadon BrStish Friends of Ecole lulve De Canne5 15 an unincoiporated charlty. 1.1 Bjsls of preparntton The hnan¢lal SiatEment$ have been prepared in accordance wlth the 's governin8 documeni, the Charities Act 2011, FRS 102 'The Flnancial Reportin8 Standard applicatsle in the UK and Aepublic of Ireland and the Charities SORP 'Ac¢ounting and Reportrn8 by Charittes- Statement of Rerommended Practr'ce applicable to charStTe5 preparlng their accounts in accordance with thE Flnancial Roportlng Srandard applicable In Ihe UK and Republlc ol Ireland (FAS 1021" The 15 a Publlc 8enefi"¢ Entrty as defined by FRS 102. The financlal statements have departed from the Charltyes (Accounts and Reports) Regulahons 2L8 only to the extent required to provide a true and fair vlew. This departure has Snvolved followine the Statement of Recommended Piacttce for charities applyin8 FRS 102 rather than the version ol the Siatement ol Recommended Practlce whith Is rEferred ta In the Re8ulation3 but which has since been wlthdrawn. The flnanclal stalements are prepared in sterllngj whlch is the luThcttonal Curren of the . Monetary amounis in these financial siatements are rounded io the nearest E. The Nnancial statements have been prepared under the historical cos¢ convenrion. Imodlhed io indude the revaluadon of freehold properdes and to include investment pfopertr'es and ¢ertaSn hnancial Instruments at lair valuel. The princlpal accoundng policie5 adopred are set out below. 1.2 Goln8 concÈin At the nme of approving the financial statements, the have a rea5pnable expectatlon that the ha5 adequate resources to tontinue In opÈrational ex5slence lor the foreseeable future. Thus the conlnue to adopt the golng concern basls ol a¢¢ountin8 in preparini the flnancial statements. 1.3 CharStable funds Unrestricted lund5 are available for use at the discredon of the in furtherance ol their ¢h•ritatrAe objectlves. There were no resirl¢ted funds in the charltv. There were no endowment funds held by the charity during the year ended 31st December 2024. 1.4 lfieome Income 13 recogni5ed when the is le8ally entiiled io it alter any performance conditions have been met, the amounts can be measured ieliably, and it is probable that income wlll be reteived. Cash donaDon5 are recognised on recelpt. Other doNations are recosnised once the ha5 been notilied of ihe donarion. unless performancE conditian5 require deferral ol the amount. Income tax recoverable In relation to donattons received under Gift Aid or deed5 of covenant 15 recogni5ed at the timè of the donation. Legacie5 are reiognised on receipt or othprwi5e if the hès been notified of an impending Llistribubon, the amount is known. and receipt is expected. If the amount is Thot known, the legacy 5 treated as a contin8ent asset.
BRITISH FRIENDS OF ECOLE JUIVE DE CANNES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2024 Accoundn8 polltles IContlnued} l.S Expondilure Expenditure is recognised oncp there 15 a le8al or con5tiucttve obligation to transfer ecpnornic benefit to a third party, it 15 probable that a transfer ol economic benefits will be requlred In sèttlement, and the amount ol the obligadon can be measured reliably. Expendlture Is ¢la5s1fi'ed by actrvity. The cost5 01 each activity are made up of the total of dlrect costs and shared costs, Includln8 SUPPOrt costs involved in un(Jertaking each acrivity. Dire¢t costs attributable to 3 sin8le activity are allocatod directly to that acdvity. Shared costs which contribute to more than one activlty and support COSt5 1vhich are not attiibutable to a single activity are apporrioned between those activities on 3 basls CDnsistent with the use of restsur¢e5. Cèntfal starf costs arc allocated on the basis of time speni, and depreciation char8e5 are allocated on the porrion ol the asset'$ use. 1.6 Cash and ¢aih •qulvilonts Cjsh and cash equlvalents Include cash in hand, dep05Its held at call with banks, Other 5hort-term Ilquld investments wlih orlginal maturltyes ot three months or les5, and bank overdrafts, 8ank overdrafts are shown within borrowings tn Bo51cflnanclt71 u5sets Basic linanci31 assets, whlch Include debtor5 and cash and bank balances, are Inltially measured * trans3ctr.on pflce Including Iransacdon r05ts and are subsequently carried at amorttsed c05t using the effectr've intErest method unlcss the arrangefflent consotutes a linancing transaction. where ihe t¢ansaction 15 measured at the presert value ol thp lulure receipts discounted at a market rate ol interest. FinancSal assets classihed as receivable thIn one year a not amortised. Odsl¢financlol Iloblllties Basic financ131 liabllities, including ¢reditor5 and bank loans are Inidally reco6nised at transaclfon pllce unless the arrangement CDnsdiutes J flnancln8 Iransaction, where the debt instrument is measured at the presen value of the luiure payments discounted at a market rate of Interest. Financial liabllltles classified as payable wSihln one year are not arnortlsed. Oebr Instruments are subsequently carried at amortlsèd cost, using the effettyvè Interest r•t¢ method. Trade creditor5 are obllgattons to pay lor Boods or Services rhat have been acquired in the ordinary course ol operadons from suppliers. Arnounts piyable aré classltied as current liabiliries if payment Is due within year or les5. 11 not, thev are presented as non-current Ilabilihes. Trade creditors are recognised inirially at transacdon price and Subsequently measured at amortised c05t Using the effectlve interest method. Derecognldon offinonclallltsblllhtes Financial Ilabillties are derecc8nised when the's contractual obli8arions expire or are dlscharged or cancelled. In¢omq from donatfons Jnd le8acle5 Unrestrlcted lund5 2024 Unrestricted fvnd5 2023 Donation5 and glfts 51,055 97.94U
BRITISH FRIENDS OF ECOLE JUIVE DE CANNES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE PERIOD ENDED 31 DECEM8ER 2024 Expendlture 00 charllable actfvltles Unrestrld•d Unrestrlcted fund5 fvnds 2024 2024 Total Unrestrlcted Unrestrlded lunds lund5 2023 2023 Totsl 2024 2023 Dlr•rt wsts Donadcns provided Accountancy 8ank cha8es 63,315 S3.315 l.BOO 30 82.931 82,931 1,800 30 88 88 1,830 63.315 65,145 88 82,931 83.019 Analy51s by lund Unrestricted funds 1,830 63,315 6S,145 88 82,931 83,019 Net movement In fund5 2024 2023 The net movement in funds Is stated after char8iri8llrreditr.n81.. Fees payable foi the independent examlnation of the charity's flnancSal 5tatemnts 1,800 Employe•s The avera8e rnonrhly numbèr ol employee5 durlng the priod was: 2024 Number 2023 Numbei Trustees There were no •mployees whose annual remuneration was more than c60.0. Taxaiion The ¢harity is exempt from taxatron on its activIe5 because all Its income Is applied for charitable purpose5. Credlt015: amounts fallln8 due wlthln one year 2024 2023 Accruals and deferred income 1,8CM)
BRITISH FRIENDS OF ECOLE JUIVE DE CANNES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE PERIOD ENDED 31 DECEMBER 2024 Unfestrictèd lunds The unrÈstricied funds of thè charity comprSse the unexpended balances of donation5 and grants whleh are not subject to speciNc condiDons by donors and grantors as to how they may bÈ used. These include desl8nated funds which have been Set aside out of unre51ri¢ted funds by the trusrees for specilic puTpgse5. At l January 2024 Inc¢mln8 resources Resources At 310•¢ember expended 2D24 Gen•ral fund5 16.144 51,055 165,1451 2.054 Pr•vlous perlod., Ai i J•nu•ry 2023 IncDrnln# re5our¢e5 Resources At 31 Derember expended 2023 General funds 1,223 97,940 183,0191 16.144 R¢hted party trnn5Jthgns There were no dlsclosable related party transactt'on5 ijtJrln¥ the perlod nor precedine perlod.