Charity Registration No. 1137662 (England and Walosl UK FRIENDS OF NATAL Unaudited Annual Report and Financial Statements For the Year Ended 31 December 2025
UK FRIENDS OF NATAL CONTENTS Page Rèference and Administrative detsils of the charity, its trusttres and advisers Annual Report of the trustees Independent examinerfs report Statement of Financial Activities Balance Sheet Notes to the Flnancial Statements
UK FRIENDS OF NATAL REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS Registsrod charlty nUMr 1137662 Govarning documènt Trust deed dated 9 August 2010 Trustees Alan Ja¢tsbs Geoffrey Jay50n Jo Rosenthal Lydia Engler Nicholas Sunshine The above served as Trustees during the year ended 31 December 2025 Independent examiner Piyush Tanna FCA Magus Charteretl Accounlanls 134 Buckingham Palace Road London SW1W 9SA Principal address Hillsdown House 32 Hampstead High Street London NW3 1QD Bankers National Westminster Bank PIC Cavell House 2A Charing Cross Road London WC2H OPD
UK FRIENDS OF NATAL ANNUAL REPORT FOR THE PERIOD ENDED 31 DECEMBER 2025 The Trustees present their Annual Report and Financial Statements for the year ended 31 Dember 2025. The financial statements have been prepared in accordance wth the accounting policies set out in note 1 to the accounts and comply with the charity's governing do¢ument. the Charities Act 2011 and Statement of Recommended Practice." Accounting and reporting by charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 published January 2019. Aims and objgctives ofthe charlty The aims of UK Friends of Natal are to.. To generate funds to help NATAL in Israel provide professional care to Ih03e who suffer frorn stress and trauma as a result of acts of terror and war. To advance the awareness of professionals, Slrfferers and the general public to the symptoms and effects of Post Traumatic Stress Disorder IPTSD). To assist sufferers of PTSD and their families through the provision of, emotional and psycho- therapeutic support and treatment, edu¢alion and practical advice. To fund research into PTSD and the education and training of prtsfessionals, volunteers and al-risk sections of the population in prevention and coping mechanisms f(y PTSD. Constitution and govemanc• The charity was established by Deed on 9 August 2010. UK Friends of Natsl ig an independent charity. The Trustees a responsible for the overall management and control of the charity. Trustses The Trustees who served during the year were as ftsllows.. - Alan Jacobs GeOffY Jayson Jo Rosenlhal lappoinled on 01 May 2025} Lydia Engler (appointed on 22 August 2025) Nicholas Sunshine (appointed on 26 August 20251 Review of the charity during the year The overall income for the year was £97,708 (2024 - £96,044) and expenditure on charitsble activities amounted to £83,970 (2024 - £79,268) resulting in a surplus for the year of £13,738 12024 - £16,776). ReseNes have thus increased to £185,03212024 - £17L,294). Recruitment of Trusttres and tr4lning composition of the Charivs board of Trustee5 is reviewed regukirly with a view to achieving a spread of expertise and experience deggnal to facilitate the achievement of the Charity's objects. The Trustees keep up to date on their responsibilib'es by various means, such as reviewing Charity Commisgon website, reading relevant periodicals arKJ professional advice. All trustees give their ty'me freely and no remuneration was paid in the year. Reservos policy The Charty is dependent on support from private donots. The Charity aims to maintain adequète reserves to support its ongoing 0rationS, meet unexpetted costs, nd manage financial risks. Reserves are to-
UK FRIENDS OF NATAL ANNUAL REPORT FOR THE PERIOD ENDED 31 DECEMBER 2025 Provide wothng capital to fund day-to-day operations Manage risks assctiated with urExpected income shortfalls Cover unplanned extEnditure or emergencies Allow time to &just actiwties if income levels change Support future development where appropriate Reserves are defined as Unrestri furkjs that are freely available to spend on any of the CFkHrity's purposes. Designat&J fvnds idents'fied for reMIttae to NATAL in Israel are exduded from reserves. The Trustees have rhetermined that the Charity should maintsin reserves equivalent to approximately 12 months of operating extEndiiure. target level of reseffts will be reviewed annually. Risk factors The major risk to the Charlty achieving its primary aims is failure to obtain the present dege of support from donors. The Trustees aim to mitigate this by maintaining a reasonable level of reserves Trustees, responsibllltles The charity Trustees are responsible for preparing a Trustees annual repcxt and financial stslements in accordance wrf(h applicable Law and UK accounting Standards (United Kingd(>m generally accepted accounting praclicel. Trust law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the stale of affairs of the charity and of the deficit or sijrplus ol the charity for that year. In preparing those financial ststements, the Trustees are required to.. select suitable accounting PDli¢ies and then apply them consislenlly., make judgements and estimates that are reasonable and prudent., state whether applicable accounting standards have been followed, subject lo any material departures disclosed explained in the financial statements prepare the financial stslements on the going concern basis unless it is inappropriate lo presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting re¢ords which disclose with reasonable accuracy at any tirne the financial position of the charity and to enable them to Ènsure that the financial ststements cornply wth the Charities Act 2011, the applicable Charrties (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and dete¢tion of fraud and other irregularf(ies. ero the board Alan Jacob$ Truste• 26 May 2026
UK FRIENDS OF NATAL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF UK FRIENDS OF NATAL I report lo the Trustees on my examination of the financial statements of UK Friends of Natall I'lhe charty'l for the year ended 31 December 2025 which are set out on pages 5 to 8. Re$pon$lbllfties and basis ol report As the Trustees of the charity you are responsible for th8 preparation of the financial statements in accordance with the requirements of the Charities A¢1 20111'lhe 2011 Acl'l. I report in respect of my examination of the charity's financial 8tatemenls carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the 2011 Act. An independent examinaknon does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the rinancial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, l express no opinion as lo whether the financial statements present a 'lrue and fair view, and my report is limited to those speGific matters set out in the independent examineff s statement. Ind&ndent axaminor's statemont I have completed my examinab"on. I confirm that no material matters have come lo my attention in conne¢lion with the examination giving me reasonable cause lo believe that in any material respect.. accounting records were not kept in respect of the charity a5 required by s¥b'on 130 of the 2011 A¢l". or 2. the financial slalements do not accord with those records,. or 3. the financial statements do not comply with the applicable requirements concerning the form and content of financial stslements Sel out in the Charities (Flnancial stslements and Reports) Regulations 2008 other than any oquirement that the financial statements give a 'lrue and fair view, which is not a matter Considered as part of an independent examination. I have no concerns and have come across no other matters In connection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the financial statements lo be reached. Piyush Tanna FCA Member of The Institute of Chartered Accountsnls in England and Wales Chartered Accountant On behalf of Magus Chartered Accounlanls 134 Buckingham Palace Road London SW1W 9SA 26 May 2026
UK FRIENDS OF NATAL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 Unre$trictod Funds 2025 Unr¢$trictsd Fund5 2024 Notes Incoming resources In¢oming resour¢es from Generat8d tunds Voluntary Income 97,708 98,044 Total incoming resources 97,708 96,044 Resources expended Charitable acb'vitres 83,970 79,268 Total resourcos expend&d 83,970 79,268 Net incominglloutgoing) resources b&fore other recognisgd galn$ 13,738 16,776 Gain on revaluation of investments Net mov¢ment in funds 13,738 16,776 Fund balances brought forward 171,294 154,518 Fund balances ¢arried forward 185.032 171,294 The unaudited finanaal statements have been subject to independent examination. Report on page 4.
UK FRIENDS OF NATAL BALANCE SHEET AS A T 31 DECEMBER 2025 2025 2024 Notes Current assets Cash al Bank 185,032 171,294 Creditors: amounts falling due thin one year 185,032 171,294 Ngt current assets 185,032 171,294 Net assets 185,032 171,294 FUNDS Unrestricted funds.. Designated Unrestricted 100,000 85,032 171,294 Net assgts 185.032 171,294 These financial stslements We approved by the board of Trustees on 26 May 2026 and signed on rts behalf by'.- Trustee eyJ Tru tee The unaudited financial stslements have been subject lo independent examlnation. Report on page 4.
UK FRIENDS OF NATAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1 Accounting policies 1.1 Accounting convention The financial st*emenls are prepaied under the historical cost convention, in accordance with appllcable accounting standards, the Charities Act and with the Slalemenl of Recommended PractiGe ISORP 2005), Accounting and Reporting for Charityes. The accounts have been prepared under the historical Cost convention with items recognised al the cost or transactton value unless OtheSe slated in the relevant nole lo these accounts. The financial statements are prepared in sterling, which is the fvnctional curren¢y of the Trust. Monetsry amounts in these financial statements are rounded lo the nearest £. The accounts (financial statements) have been prepared in accordance wth the Statement of Recommended Practice" Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS102} issued January 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Charities Act 2011 and the financial reporting stsndard applicable in the United Kingdom and the Republic of Ireland. The accounts (financial ststemenlsl have been prepared lo give a tme and fairf view and have departed from the Charities (Accounts and Reportsl Regulations 2008 only to the extent required to provide a true and fair view. This departure ha$ involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Finan¢ial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 rather than the A¢¢ounting and Reporting by Charities". Statement of Recommended Practice effective from 1 April 2005 which ha5 since been withdrawn. The charity n$tUteS a public benefit enlily as defined by FRS 102. The charty is a trust that is domiciled in England and Wales. 11 is the opinion of the trustee8 that the charity is a going concern, and they are aware of no material uncertainties which may affect ts abilities to continue as such for the foreseeable future. Th& trustees consider that, at the time of approving the financial statements, there is a reasonable expectation that the charity has adequate resources lo continue in operational existence for the foreseeable future. The trustees Continue to monitor ils cash position and with regard lo its debts. the 90ing concern basis continues lo be adopted in the preparation of the charity's financial stslements. 1.2 Incomlng resourc Incoming resources represents the lotsl income CeiVable during the year comprisino of donation$ and investment income. All Incoming resources are included in the Statement of Financial AGtivities when the charity is legally entitled lo the income and the amount can be quantified with reasonable certainty. 1.3 Expenditurg Expenditure is accounted for on accruals basis and in¢lusive of VAT. 1.4 Cash and cash equivalents Cash at bank includes cash held in UK bank accounts. 1.5 Funds Unrestricted ftjnds comprise accumulated surpluses and defi¢ils on general funds and are available for use 81 the discretion of the Trustees in furtherance of the general charitsble objectives. Restricted funds are to be designated for NATAL in Israel. 1.6 Investments Investments are included at market value with any gain or loss arising taken to the Slalement of Financial Activities.
UK FRIENDS OF NATAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies lcontinugdl 1,7 Taxation UK Friends of Natal is a registered Charity and is therefore not liable for income tax derived from tts ¢haritable activities 2 Voluntary Income 2025 2024 Donations received Bank Interest ,222 1,486 95,433 611 97.708 96,044 3 Expenditura on Charitable Activities 2023 2024 Bank charges Donations to NATAL in Israel Fund Raising Event CEO and consultancy fees Meetings and travel costs Promotion and marketing fees 90 53,250 81 75.000 4,187 20,830 3,764 6.036 83,970 79,268 4 Governance costs There were no governance costs in the year under review. Analysis of charitsble funds 2025 2024 unStrIcted Funds 185.032 171,294 Unrestricted funds analysed as follows: Funds designated for distribLJlion to Natal Israel Balance of unrestricted fund8 100,000 85,032 171,294 Balance at 31 December 2025 185,032 171,294