REGISTERED CHARITY NUMBEIL. 1138932 REPORT OF THE TRUSTEES AND UNAUDITED FifiANCiAL STATEMENf5 FOR THE YEAR ENDED 30TH NOVEMHER 2023 FOR ISRAEL SPECIAL KIDS FUND- UK Jos¢ph Kahan As%>¢iates LLP Chartered A¢countant5 23 Fin¢hl¢y RoAd Ld0Th NWII ?PE
ISRA SPECIAL KIDS vuf4D- UK CONTEiYTS OF THE FINANCIAL STATEMENfS FOR THE VLIRENDXD 30TH f¥ovEMBER2023 P41e Report ofthe TrM5tet5 I to 2 Iependent ExaThIn¢¥ HepDrt StstemeDt ofFi*andal Acthtltks Slatement of FIDJvial Pojitio Notes to the FIDaDd•l Sl#t¢ments
ISRAEL SPECIAL KIDS FUND- UK ORT OF THE TRUSTELS FOR THE YEAR ENDEDJOTH NOVEMBER 2023 The truM¢e5 PTes¢nt thetr report Ihe financia] sthierneots of the charity forthe ytaT tThled 30th Nov¢mbeT 2023. The trust¢es hav¢ ppled the provisioos of Accowiting Reporting by Chari¢ies.' Ststemeni of Recommended Prdctice atTJlicable to ChIlleS prep&ring their in accordtsnce with the FirwJ¢ial R¢poTtiDK Ststsdard applIbI¢ kn the UK and Republi¢ of Ireland (FRS 102) (effertI l Jgnuary 2019). OBJECTIVES AND ACTIVITIES Objecive5 The provision of car¢ and 5UPPOrt foT sick dIbled chil(kn living ITh ImeL it) p&nicutar. but Dot ¢xclusively by Visi ac¢ivitie5 and entertaiDment for such ¢hi]dten. Thr relief of 5tr¢ss and di51re5s for sick md disablcd Children living in Isrnel and the f4mllle$. iti partKui8r. t4Jt n( ex¢11VelY by ttrangiffigvolwtteer programw, parti¢4 0ingS and holiday5 for suth children their familie5. The advancem¢nt of 5uth oth¢t objects as are for the publi¢ bEnefit and chaTitsble a¢cordirs 10 the law5 of Egland and Wales. ACHIEVEMEI4T AND PERFORMANCE The TnteeS consider tbai the perforn)ance of the Charity thls year has been most adequate. The TnIse% aTe confideDt the pr¢5ent l¢vel of acttvity wlll coniiDue in the foreseeable future. FINA]¥CIAL REVIEW During the year the Charlty hs rai5¢d £26.3fA) (2022: £1,541) from donailons and gifts. Together with rèsems bmu8ht fonvud li made donjtions of £25.$0012022: £26,5(4)l thin8 the year. FUTURE PLANS The Trustee5 intend io Contu1 to pl(0t¢ th¢ work that the Charity undertak¢5 in order to iEKMe both doJJations r¢¢¢iv¢d gnd 8rwJts STRUCfVRE, COVERJ¥ANCE AIYD MANAGEMENT GovernlDg doeument The charity is ntrOlled by its governiTrA {k)cUJrn[ a d¢¢d of trust aDd Consti9 ] UnloorRIed ¢hority. Trustees aDd OTgAniwtioD81 The Tnjst is an unincorporaied trnst constiNted under B deed dated 18th October2010. Appoitrtment of Trustses is governed by the TnJ5t Deed of the Charity. The Board of ThLStees l5 authorisEd io appoint new TTVStees w fill vacancies arisin8 throu8h resi8Dation or deth of an exisluhg Tnthe. The Tru Dted authorises Tn1¢¢$ lo make and hold invesiments usin8 th¢ gertMI fiuwJ5 ofthe CbaTity, but no such iTJveslments stc prexntly held. lttduelion and tralnlBg•)f Dew trustee5 Any new wstces would UPOD appoinunert b¢ fidly traikd by existing trustees w ensur¢ th¢y achieve and mainlaan the high standards that ar¢ ¢xpeavJ of them. REFERENCE AND ADMINIRATIVE DETAI Reglsttre4J Ch8rity number 1138932 Prinripal addr¢ss 13 B¢aufort Ga¢5 Hendon Ixjndon NW4 3QN
ISIIAIL SPECIAL KIDS FUND. UK HEPORT OF THETRUSTEE5 FOR THE YE ENDED 30TH NOVEMBER 2 Trystrej A M J8cobs Dr B E Schrt J I Sternlisht IDdep¢ndent Ex4]nlTr¢r Jo¢y Joseph Joseph Kahan Associates LLP 923 Finchley Road London NWII 7PE ved by order of th¢iwd oftrustres on Septembu2024 aDd 5iSlled on its behalf ty. A M Jacobs- Th15¢ec
JNDEPENDEwr gxAMINER'S REPORT TO THKTRUSTEES OF ISRAEL SPECIAL KIDS ffUND- VK ldePendE•ll examln¢r's report to the trusteu of Isr#el Speclal Kldg Fund- UK l Ttyort the charity InJste¢s on my exami11100 of th¢ 8¢counts of151 Special Kids Fwid- UK (the Trust) for thB year ended 30th November 20. R#pon$lb511tks •Dd basis of report AS thc charity InlSt¢e5 of thc TnLSt you are resp)nslble for th¢ preparation of the ¢0lts in accordanc¢ with the requirem¢nts of the Qwhies A¢t 2011 ('the ACV). J repon in r¢ypecl of Jny exAmination of th¢ Tts accounts ¢wried out under Section 145 of the Aet and in carylng out my examin10 I have followed all applicable DiTecti¢)ns given by the Charlty Commission under Section 145(51(b) of th¢ AEI. l•dependefyt ¢¥mitser'$ statement I ¢ompleted my examinion. I confirm that no material matters have ¢ome w my attention iti ccrfmecl with th¢ exaMi(lOn giving ME chuse io klieve that in any material respEtr. ac¢ountittgrecords wrre notkepi In respect of th¢ Tntstas required by S¢¢¢ion 130 of thE AG¢ or th¢ 0rAts do not accord wilb those recorts,. or th¢ accounts do not comply thc applicable requiremcnts concemingthe foym ond ¢tent of acc4Y]nts sct thjr in th¢ Charhties (Accounts wd Reports) Regulation5 2008 other thw] any requirern¢Tht th the accounts give tnr and fair view which 15 not a matter consid¢Ted a5 PSrt of an IDd¢p¢ndeDi ¢xarnin4tiaTr. I have con¢em$ 8nd have acrDSS no othcr matters in connection with the ¢x4minatiOn io whKh attenlion Should be drawl in thi$ r¢port in order to enablr a propEr undErsding of th¢ #ecowits to be reached. Joey Joseph The Instile of Chartered AOwts ltt Fthgld and Wal¢s Joseph Kalwi Asso¢iate5 LLP Chartered A¢COunts 23 Finchlty Ri)ad London NWII 7PE 9th September 2024
ISIi4KLSPECIAL Kllk8 FV14D- UK STATEMENT oFFINANcJALArnTllKs VOR TME YL4R ENDW)30TH NOVEMBER IQIJ 2W23 UnTe5tri41 2022 Note INCOME AND ENDOWMENTS FROM Domations md le8acies 26,360 1,841 EXPENDfTURE ON 41 124 ChrAtsbk •etfvltSe5 Isrn¢l Special Kids Fund 25.500 360 26,5• 360 25.901 26.984 NET If4CVMV4EXPEIYDITVRE) 439 (25,143) RECONCJLIATJON OF FUNDS (126) 25.017 TOTAL FUNDS CARRIED FORWARD 333 (1261 ftwm T4•rtof lh. fimnr.inl
ISRAELSPECRAL KIDS FUND- UK STATEMENT OF FINANCIAL POSITIOP4 30TH NOVEMBER2tr23 2023 Uwestrid 2022 fvDds CURRENT ASSETS C&sh at bwjk 693 234 CREDITORS Amounts falling due within one y (360) (360) NET CURRENT ASSETSI(LIABILITI£S) 333 (126) TOTAL ASSETS LESS CURRETr4T LIABILATIES 333 (126) NET AELIABILITIES) 333 {126). FUI4DS UNcstri¢d fiwd5 333 (126) TOTAL FUNDS 333 (126) The fu)8ncial statements were approved by the Board of T¢¢5 and authorised fc issue on 9th sePtber 2024 and Wetr signed on its bEhalf by.. A M J8¢0bs. Tru5t¢e 11)enotcs fornpart of they¢ fin8n¢ial YOtuKnts
ISRAEL SPECIAL KIIKS FIJND- UK NOTES TOTHE VIW4CIAL STATEMEP4TS FOR THE YLIR ENDED 3mi NOVEMBER 21123 ACCOUNTIIYG POLICIES Bi¥ of preparlnR th¢ fmxDci•I sltewut¥ The finaRGial sw¢rnertts of tht charity. which is a publie benefii ¢ntity under FRS 102, have been prepared ID accordance with the Charities SORP IFRS 102) Accounting WMI Reponing by ChaTiti¢s: Stat¢meni of Prnrtic¢ oppll¢able io charities Freparing their a¢counts kn a¢r4)rdan¢¢ wtth the FiDanGial RepDrting SthDdArd applicable in the UK and Republic of IrelaTLd (FRS 102) (¢ffertÉ¥e l Jll8ry 2019y. Firt4D¢ial Rewiing Stsndard 102 Tr Financial Repotting Stsndard applicdble in the UK and R¢pyblic of IT¢1w, and the Cliarities Acl 2011. The fm8wial staternalts have been prepared under hT51oriAI Mst conTrKnt¢on. All ijwome is rttosniged in th¢ Sthwment of FInWKi A¢tlv5ths OA¢¢ the ¢horiry hos eDtitk]DeDt to the furtd4 it is proble Utthe ?n¢ome wijl be rwelved armlthe atnrrtmt ¢an bernEa5urEd Tellty. gxpeDdlture Liibilities are re¢oBnised a5 expEliti[re as soon a5 th¢r¢ ix a ksal or cOnstive obligation the charity to that expendifyr¢. 1¢ Is probable thii 8 tr8nsf¢r of ben¢ffts will be re44uirI s¢ttltment and the amount of the obligation be meww¢d reliably. Expenditure is aceouthed For on An aC¢nlS basis ONI has b¢en clas9ified und¢r headinB5 thDt ag8re8th all cos1 ¥elat¢d to the Cii¢gory. Where costs cannot be dire¢tly attrlbllted w parti11r h¢adings they have been allad to adiviti¢s on # basis om5iStcnt with the we of Grants offered subject to j1t10nS which Iiavenot b¢¢u me¢ * th¢ yw e1 date are not as a o>Jnm1thi¢ but noi ac¢nJed as expenditu. T•s•lio Thr thyrity Is exempt from t&Y on its thwitsbk acttvittes. Fd Unrestricted funds Can be used in accorde with the Charitsble objectiS at the discretlon of the tsWtee& Restrlcd fiLThIs can only be ys¢d for partieul8r restricted pwp03es within the 4Jbj¢cts of the tharfty. Restri¢tions ar1 specitkd by the donoror wbell fund5 are raised for pwticular restricted putposc Further cxplonation of the natur¢ of eaeh fiThl is included in thr Do$ to the frADctsI sthtsmettts. TRUSTEES REMUNEKATION AND BENEFITS Ther¢ were no trwg1ts5' remune181ion or other benefits for the yetr ¢nded 30th Nov¢mb6r 2023 nrff for the y¢ar Ided 31kh Nov¢wber 2021 TruBtws' exp¢n¥ Th¢Y¢ w¢r¢ no trustee< expeJJs¢s plid ftir the year ended 30th Nov¢mb¢r 2023 nor for the Ye thded 30th Nov¢mber2022.
ISRIEL SPECL4LKIPS FUND- UK NOTES TO THEFif4ANCIAL STATEMEm- coNtiDiThl FOR THE YEAR ENDED30TH NOVEMBER 2D13 CREDITORS: AMOUNTS FALLING DUE WITHUY ONE YEAR 21r23 2022 Othercreditots 360 360 MOVEPIJENT IN FUIYD5 N21 ov¢ment in fwjds At 3011 Ill3 1112n2 Unrestricted funds Gen¢ral fimd (126) 459 333 TOTAL FUNDS (126) 459 333 Net movem¢nt in fimds. iD¢lud¢d inthe aly)ve awe &8 follows". Jncoming R¢souTces cwndcd Movement in fndS UDrtstrhtted General fimd 26J60 (25.901) 459 TOTAL FUNDS 26,360 (25,901) 459 fvr novemtDt in fullds N¢t IIIY21 In fwsds 30111r22 UDrtytrfed G¢neral 25.017 125.143) (126) TOTAL FUNDS 25.017 (25.143) {126) Comparative net mov¢menl ID fimds. included Ati the above ar¢ u follow5: Re50urccs Moffmefit exp(*d In fiJnd5 UDr¢strlet¢d fynd Gcn¢ral fimd 1.841 (26,984) (25,143) TOTAL FUNDS (26,984) (25,143)
ISRAELSPECIAL KIDS FUND- UK 140TES TO THK FINANCIALSTATEMENTS £onllued FOR THE YUR ENDED 3(ITH NOVEMBER 2DIJ MOVEMEiYT IN FUNDS- coutiDued A ¢urrent year 12 months and prior year 12 month5 combined position 15 u followa: At 1112r21 At 3011 Ir23 Unrestrltted hod• G¢n¢¥al fund 25,017 (24.684) 333 TOTAL FUNDS 25.017 (24.684) 333 A yew 12 months and prior year 12 rnonths combined n¢t movement ill fiwd5. in thr thve are Is follow3: Jncoming Movement in fimds Genernl ffijnd 28.201 (52.885) (24.084) TOTAL FUNDS 28201 ($1885) (24.684) RELATED PARTY DISCLOSURES There wer¢ Do relat p8ny transadions for the yraT ¢1¢d 30th Nov¢mber2023.