Charfty re￿$trI￿on 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 promO￿On 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 obJec￿ve$
The charity received dOna￿on5 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 institu￿0￿$ 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 Iden￿lY 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 examSna￿0n.
I have no concems and have iome across no oiher matters in Eonneciion with the examlnatfon to whlch atten￿on 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 actiVI￿eS
65,145
83.019
Tts￿1 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 2L￿8 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 5tatem*nts
1,800
Employe•s
The avera8e rnonrhly numbèr ol employee5 durlng the p*riod 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 activI￿e5 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.