**FRIENDS OF LEO BAECK HAIFA**
## **(A Company Limited by Guarantee)**
## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
**YEAR ENDED 31 December 2025**
**Charity Registration Number 1141971 Registered Company Number 07410989**
**Margins Accounting Services Ltd**
**111 Harbour Way Folkestone CT20 1NA**
**FRIENDS OF LEO BAECK HAIFA (A company Limited by Guarantee)**
## **Contents**
Reference and administration details Trustees’ Report Independent Examiners Report Statement of Financial Activities Balance Sheet Notes to the Accounts 10
1
**FRIENDS OF LEO BAECK HAIFA (A company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS**
|**Trustees**|Jill Steene|
|---|---|
||Deborah Bello|
||Rabbi Aaron Goldstein|
||Gary Lipman|
||Rosalyn Schofield|
|**Company Secretary**|Rosalyn Schofield|
|**Bankers**|HSBC|
||2 Love Lane|
||Pinner|
||Middlesex|
||HA5 3EG|
|**Registered Office**|The Ark Synagogue|
||18-24 Oaklands Gate|
||Northwood|
||HA6 3AA|
|**Independent Examiner**|Antoinnette Kudjoe-Flood|
||111 Harbour Way|
||Folkestone|
||CT20 1NA|
2
**FRIENDS OF LEO BAECK HAIFA (A company Limited by Guarantee) REPORT OF THE TRUSTEES**
The Trustees present their report and accounts for the year ended 31 December 2025
## **Principal activities**
The charity’s principal activity during the year was raising funds to support shared existence and educational projects at Leo Baeck Education Centre, Haifa. The mission of the Leo Baeck Education Centre in Haifa is to build a pluralistic society in the spirit of progressive Judaism, Zionism, democracy, and shared responsibility. Through excellent formal and informal education and a deep commitment to repairing the world, mutual support and equal opportunity, the organisations aims to empower individuals of all ages and walks of life, irrespective of background, to fulfil their potential and become agents of social change throughout Israel.
## **OBJECTIVES & ACTIVITIES**
## **Summary of the objects of the charity set out in its governing document**
The advancement of education for the benefit of the public by raising awareness and funds for shared existence and educational projects for children of all religions at the Leo Baeck Education Centre, Haifa, Israel.
## **Summary of the main activities undertaken for the public benefit in relation to these objects**
Trustees have had regard to the guidance issued by the Charity Commission on public benefit.
The main areas of activity undertaken are:
- Public affairs (to raise general awareness of the organisation’s aims, and to communicate the work done at Leo Baeck Education Centre Haifa),
- Cultivation events (to bring key individuals or communities into contact with the organisation),
- Fundraising (to support the work of the Leo Baeck Education Centre Haifa).
## **STATEMENT OF PUBLIC BENEFIT**
The committee has read and understood the Public Benefit guidance provided by the Charity Commission and is satisfied that the funds raised by us and ultimately expended by the Leo Baeck Education Centre (Haifa) fall well within the scope of this guidance as all funds raised by us are used for projects, or a specified project in many instances, for the benefit of children and youth at risk, promotion of Arab-Israeli shared existence in the Haifa area and for after school care and youth centres for the struggling Ethiopian, Arab and Israeli communities.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Structure**
The charity is constituted as a Limited Company.
During the year the charity was governed by the Trustees who met formally over the year and less formally as required. The objective of the Trustees' meetings was to examine different aspects of the charity's requirements, with special emphasis on building up the FLBH in the UK, finances, future activities and ensuring regular communication with those carrying out the charitable activities in Haifa particularly since the events of October 2023 referred to below.
3
**FRIENDS OF LEO BAECK HAIFA (A company Limited by Guarantee)**
## **REPORT OF THE TRUSTEES**
## **Governance and Management**
Trustees are appointed by virtue of their knowledge and experience, particularly of the activities of the Leo Baeck Education Centre (Haifa), Israel, in order to make a contribution to the pursuit of the objectives or the management of the charity. The trustees are the primary volunteers in the charity. They, in turn, work with and support volunteers in Synagogues in the UK who are engaged in promoting the work of Leo Baeck Education centre in Haifa, Israel.
Management is delegated to Chair, Rabbi Aaron Goldstein, Company Secretary, Rosalyn Schofield and Treasurer Gary Lipman who are responsible for liaison with funders and with the appropriate professionals at the Leo Baeck Education Centre in Haifa. As well as working closely with the team in Israel, the Trustees, with the support of Kathryn Forro, Head of UK Development, help to ensure that projects to raise awareness and funds for the Leo Baeck Education Centre are brought to fruition. The Treasurer is responsible for the transfer of funds raised from the UK at intervals agreed by the trustees, the Company Secretary is responsible for the management of the charity’s bank accounts and good governance processes.
The Trustees who served during this accounting period are:
Jill Steene – Appointed 31 May 2025
Deborah Bello – Appointed 1 January 2013
Rabbi Aaron Goldstein - (Current Chairman) – Appointed 1 January 2013
Gary Lipman – Appointed 16 June 2016
Rosalyn Schofield – Appointed 17 February 2017
## **COMPANY SECRETARY**
Rosalyn Schofield – Appointed 1 December 2018
## **POLICY ON GRANT MAKING**
Funds raised by the Friends of Leo Baeck, Haifa are destined for The Leo Baeck Education Centre Haifa either for general purposes or to support particular educational projects.
## **Contribution made by volunteers**
Friends of Leo Baeck Haifa is managed through Trustees and others volunteering their time.
4
**FRIENDS OF LEO BAECK HAIFA (A company Limited by Guarantee)**
## **REPORT OF THE TRUSTEES**
## **ACHIEVEMENT AND PERFORMANCE**
Leo Baeck Haifa is a beacon of coexistence in troubled times. The aftermath of the devastating attacks on 7th October 2023, the ongoing regional conflict, and the widespread internal displacement of Israeli citizens have placed immense strain on the social fabric of the country. In these challenging times, the Leo Baeck Education Centre Haifa serves as an indispensable pillar of civic society, actively safeguarding interfaith dialogue, mutual trust, and shared living among Jewish, Arab, Christian, and Druze communities. Throughout 2025, Friends of Leo Baeck Haifa (UK) has deepened its commitment and relationship with the Leo Baeck Haifa, providing vital financial and organisational backing to sustain its crucial work on the ground.
In response to the crisis, maintaining close communication and active support has been a top priority. Alongside continuous communication from the UK, our Chair visited the Leo Baeck Education Centre in Haifa to observe firsthand the relief efforts, educational initiatives and community support systems put in place for displaced families and local residents. These visits and regular exchanges ensured our support remained directly attuned to the evolving humanitarian and civic needs of the Centre and its surrounding communities.
A primary focus of our work in 2025 was raising awareness across the UK, particularly within the British Jewish community, about the Centre’s unique interfaith mission. We hosted a diverse group of representatives from Haifa, including professional leadership, a Rabbi, teachers, and students. Through direct engagement, speaking events, and educational dialogue, these visitors brought the reality of shared society to life, demonstrating how Jewish-Arab partnership can survive and thrive even during acute crisis. Through these initiatives, awareness of the Leo Baeck Education Centre has grown substantially across the UK, cementing its reputation as a leading model for interfaith education and peaceful coexistence.
Our efforts this year were sustained by generosity from our supporters. Donations from individual supporters directly funded both key on the ground projects. By pairing fundraising campaigns with educational outreach, we strengthened donor relationships and deepened the UK community's connection to Leo Baeck's core mission.
In times of severe division, the Leo Baeck Education Centre proves that shared society is not just a hope for the future, but a daily practice. With the continued support of our UK community, we remain steadfast in backing this essential work when it is needed most.
## **RISK MANAGEMENT**
Trustees are mindful of their responsibilities and review risk at least annually. The trustees have considered the broad areas of risk for the charity and have put in place certain measures to mitigate or negate these risks. This is kept under review and specialist advice is sought where necessary. The charity raises funds for specific projects and does not commit to provide resources greater than received from the fundraising activities. ~~I~~ t is always mindful of the financial viability of the school itself checking this at least annually.
## **FINANCIAL REVIEW**
Income decreased during the year from £64,749 to £60,278 in the previous year. Resources expended also decreased to £40,027 compared to £83,289 in 2024. Overall, income exceeded expenditure by £20,251. The Charity’s financial position remains reasonably sound with both net current assets and unrestricted funds amounting to £27,509 at the year-end suggesting a sufficient margin of solvency to allow the Charity to continue to operate in the near future. The Trustees however are aware that the Charity’s ability to continue operations in the longer term depends on its ability to win bids for grant funding **.**
5
**FRIENDS OF LEO BAECK HAIFA (A company Limited by Guarantee)**
## **REPORT OF THE TRUSTEES**
## **Going Concern**
Note 10 to the accounts explains that the company’s ability to continue as a going concern is dependent on it being able to secure fresh sources of income. Whilst the Trustees acknowledge the inherent uncertainties that exist they have nevertheless decided that it is appropriate to produce the accounts on a going concern basis.
## **Policy on Reserves**
At this stage, the Trustees do not consider that the charity requires a policy on the holding of funds as reserves. The trustees have agreed to have a minimum of £6,500 in the account at any given time to cover accounting expenses and any unforeseen smaller expenses that may occur from time to time. The charity is a grant making organisation, with few overheads.
## **STATEMENT OF RESPONSIBILITIES OF TRUSTEES**
The Trustees are responsible for preparing the Annual Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law and the law applicable to charities in England and Wales requires the Charity Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charitable Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:-
- Select suitable accounting policies and apply them consistently;
- Observe the methods and principles of the Charities SORP;
- Make judgements and estimates that are reasonable and prudent;
- Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Company will continue to operate.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the special provision of Part 15 of the Companies Act 2006 relating to small companies.
Approved by the Trustees on and signed on their behalf by:
**Signatures** Aaron Goldstein **Full Names Rabbi Aaron Goldstein Position Trustee/Chairman Date 10[th] August 2026**
Gary Lipman **Gary Lipman Trustee 10[th] August 2026**
6
**FRIENDS OF LEO BAECK HAIFA (A company Limited by Guarantee)**
## **INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 December 2025**
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under Section 144(2) of the Charities Act 2011 and that an Independent Examination is needed. The charity’s gross income exceeded £25,000 and I am qualified to undertake the examination by being a qualified member of the Association of Accounting Technicians
It is my responsibility to:
- examine the accounts under Section 145 of the Charities Act 2011
- to follow the procedures laid down in the General Directions given by the Charity Commission under Section 145(5)(b) of the Charities Act 2011
- to state whether particular matters have come to my attention
## **Basis of the independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those set out in the statements below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- 1) which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 130 of the Charities Act and;
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Charities Act have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:
Antoinnette Kudjoe-Flood MAAT 111 Harbour Way Folkestone
CT20 1NA
7
**FRIENDS OF LEO BAECK HAIFA (A company Limited by Guarantee)**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 December 2025**
|**Notes**
**Income and Endowments From:**
Donations and Legacies
2
Gift Aid
Grants
2
**Total Income**
**Expenditure on:**
**Raising funds:**
3
**Costs of raising donations and legacies**
Charitable Activities
4
**Total Expenditure**
**Net income/expenditure**
**Total Funds brought forward**
**Transfer Between Funds**
**Total Funds Carried forwards**|**Unrestricted**
**funds**
**2025**
**£**
27,982
0
0
**27,982**
495
4,532
**5,027**
22,955
71,947
-67,393
**27,509**|**Restricted**
**funds**
**2025**
**£**
5,522
10,000
0
35,000
**35,000**
-64,689
**0**
16,774
32,296
‐2,704
67,393|**Total**
**2025**
**£**
44,756
5,522
10,000
**60,278**
495
39,532
**40,027**
7,258
0
**27,509**
20,251|**Total**
**2024**
**£**
40,999
0
23,750|
|---|---|---|---|---|
|||||**64,749**|
|||||0
83,289|
|||||**83,289**|
|||||-18,541
25,799
0|
|||||**7,258**|
8
**FRIENDS OF LEO BAECK HAIFA (A company Limited by Guarantee)**
## **BALANCE SHEET AS AT 31 December 2025**
|**Current assets**
Debtors (Gift Aid Receivable)
6
Cash at bank and in hand
**Creditors:**amounts falling due
within one year
7
**Net current assets/(liabilities)**
**Net Assets**
**Represented by:**
**Unrestricted funds**
8
**Restricted income funds**
**Total funds**|11,422
27,064
38,486
10,977
27,509
**27,509**
27,509
-
**27,509**|5,900|5,900|5,900|
|---|---|---|---|---|
||||12,096||
||||17,996||
|||10,738|||
|||7,258|||
|||**7,258**|||
|||7,258
-|||
|||**7,258**|||
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025. The trustees have not required the charitable company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for:
- a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006; and
- b) preparing the financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with the FRS 102.
|**Signatures**
**Full Names**
**Position**
**Date**|**Rabbi Aaron Goldstein**
**Trustee/Chair**
**10th August 2026**
Aaron Goldstein|**Gary Lipman**
**Trustee**
**10th August 2026**
Gary Lipman|
|---|---|---|
9
**FRIENDS OF LEO BAECK HAIFA**
## **(A company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2025**
## **1 ACCOUNTING POLICIES**
## **a. Basis of preparation**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102) and the Charities Act 2011.
## **Going concern**
These accounts have been prepared on a going concern basis under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
## **b. Income**
All income is included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
- Voluntary income and grants receivable, including donations and gifts, are included in full in the Statement of Financial Activities when receivable.
- Investment income is included when receivable.
## **c. Expenditure**
Expenditure is accounted for on an accruals basis. The irrecoverable element of VAT is included with the item of expense to which it relates.
- Costs of generating funds are those costs incurred in attracting voluntary income.
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **d. Funds accounting**
Unrestricted general funds are funds which can be used in accordance with the charitable objects at the discretion of the Trustees. Restricted funds are funds that can only be used for particular restricted purposes within the objects of the charity. Restriction arises when specified by the donor or when funds are raised for particular restricted purposes.
## **e. Debtors**
Other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **f. Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or from the opening of the deposit or similar account.
## **g. Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and where the amount due to settle the obligation can be measured or estimated reliably.
10
**FRIENDS OF LEO BAECK HAIFA**
**(A company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2025**
## **2. GRANT, DONATIONS AND LEGACIES**
|**Unrestricted**
**2025**
**£**
Donations
27,982
Gift aid
0
Humanitarian Trust Grant
0
Sobell Foundation Grant
0
**Total Donations & Grants**
**27,982**
**3. COSTS OF RAISING DONATIONS AND LEGACIES**
**Unrestricted**
**2025**
**£**
Costs of raising donations and legacies
495
**4. EXPENDITURE ON CHARITABLE ACTIVITIES**
**Unrestricted**
**2025**
**£**
Grant Funding Leo Baeck Haifa
0
Governance Costs
1,318
Other Administrative Expenses
3,120
Bank Charges
Other Legal and Professional
47
**Total Expenditure**
**4,532**
**5. INDEPENDENT EXAMINATION FEES**
**Unrestricted**
**2025**
**£**
Independent Examination and Accountancy
1,318
**6. DEBTORS**
Gift aid Receivable
**7. CREDITORS**
Deferred Income
Accruals
47|**Unrestricted**
**2025**
**£**
Donations
27,982
Gift aid
0
Humanitarian Trust Grant
0
Sobell Foundation Grant
0
**Total Donations & Grants**
**27,982**
**3. COSTS OF RAISING DONATIONS AND LEGACIES**
**Unrestricted**
**2025**
**£**
Costs of raising donations and legacies
495
**4. EXPENDITURE ON CHARITABLE ACTIVITIES**
**Unrestricted**
**2025**
**£**
Grant Funding Leo Baeck Haifa
0
Governance Costs
1,318
Other Administrative Expenses
3,120
Bank Charges
Other Legal and Professional
47
**Total Expenditure**
**4,532**
**5. INDEPENDENT EXAMINATION FEES**
**Unrestricted**
**2025**
**£**
Independent Examination and Accountancy
1,318
**6. DEBTORS**
Gift aid Receivable
**7. CREDITORS**
Deferred Income
Accruals
47|**Unrestricted**
**2025**
**£**
Donations
27,982
Gift aid
0
Humanitarian Trust Grant
0
Sobell Foundation Grant
0
**Total Donations & Grants**
**27,982**
**3. COSTS OF RAISING DONATIONS AND LEGACIES**
**Unrestricted**
**2025**
**£**
Costs of raising donations and legacies
495
**4. EXPENDITURE ON CHARITABLE ACTIVITIES**
**Unrestricted**
**2025**
**£**
Grant Funding Leo Baeck Haifa
0
Governance Costs
1,318
Other Administrative Expenses
3,120
Bank Charges
Other Legal and Professional
47
**Total Expenditure**
**4,532**
**5. INDEPENDENT EXAMINATION FEES**
**Unrestricted**
**2025**
**£**
Independent Examination and Accountancy
1,318
**6. DEBTORS**
Gift aid Receivable
**7. CREDITORS**
Deferred Income
Accruals
47|**Restricted**
**2025**
**£**
5,522
10,000
0
**Restricted**
**2025**
**£**
0
**Restricted**
**2025**
**£**
35,000
0
0
16,774
32,296|**Total**
**2025**
**£**
44,756
5,522
10,000
0
**60,278**
**Total**
**2025**
**£**
495
**Total**
**2025**
**£**
35,000
1,318
3,120|**Total**
**2025**
**£**
44,756
5,522
10,000
0
**60,278**
**Total**
**2025**
**£**
495
**Total**
**2025**
**£**
35,000
1,318
3,120|**Total**
**2025**
**£**
44,756
5,522
10,000
0
**60,278**
**Total**
**2025**
**£**
495
**Total**
**2025**
**£**
35,000
1,318
3,120|**Total**
**2024**
£
40,999
0
10,000
13,750|**Total**
**2024**
£
40,999
0
10,000
13,750|
|---|---|---|---|---|---|---|---|---|
||||||||**64,749**||
||||||||**Total**
**2024**
**£**||
||||||||0||
||||||||**Total**
**2024**
**£**
80,000
1,100
2,021
35
133||
||47||0||47|||133|
||||0
**35,000**
**Restricted**
**2025**
**£**
0
**2025**
**11,422**
**2025**|47
**39,532**
**Total**
**2025**
**£**
1,318|||||
||||||||**83,289**||
||||||||**Total**
**2024**
**£**||
||||||||1,100||
||||||||||
||||||||**2024**||
||||||||**£**||
||||||||**5,900**||
||||||||||
||||||||**2024**||
||||||||**£**||
||||9,167||||9,167||
||||1,810||||1,571||
||||**10,977**||||**10,738**||
11
**FRIENDS OF LEO BAECK HAIFA (A company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2025**
|Deferred income:
Balance brought forward
Received in year
Released in year
**Balance carried forward**|**2025**
**£**
9,167
10,000
-10,000
**9,167**|**2024**
**£**
9,167
10,000
-10,000|
|---|---|---|
|||**9,167**|
Deferred Income related to annual Grants from the Humanitarian Trust.
## **8. ANALYSIS OF CHARITABLE FUNDS**
|Unrestricted Funds
Restricted Funds|**At 1st**
**January 2025**
**£**
**Incoming**
**Resources**
**£**
71,947
27,982
-64,689
**7,258**
**60,278**
32,296|**Resources**
**Expended**
**£**
-5,027
-35,000
**-40,027**|**Transfers**
**£**
-67,393
67,393
**0**|**At 31st**
**December 2025**
**£**
27,509
0|
|---|---|---|---|---|
|||||**27,509**|
The fund transfer from Unrestricted to restricted is to cover the accumulated deficit in restricted funds.
## **9. TRUSTEE REMUNERATION**
None of the Trustees received remuneration or reimbursed expenses during the year
## **10. GOING CONCERN**
In common with a number of charities of similar size, FOLBH’s ability to continue is a going concern for the foreseeable future, and depends on its ability to secure grants and donations.
The financial statements have been prepared on a going concern basis and the trustees believe no material uncertainties exist. The trustees have therefore concluded that it remains appropriate to prepare the accounts on a going concern basis.
## **11. COMPANY LIMITED BY GUARANTEE**
Friends of Leo Baeck Haifa is a company limited by guarantee in the United Kingdom. In the event of the charity being wound up, the liability in respect of the guarantee is limited to 1 per member of the charity. At 31 December 2025 the membership was 5.
12