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2024-08-31-accounts

Charity registration number 1151329 (England and Wales) Company registration number 08216260

STANDWITHUS UK

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

STANDWITHUS UK

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs. Joy Wolfe MBE
Mr David Edward Bloom
Mrs Rene Maxine Anisfeld
Mr Neil Lyndon Marc Blair
Mr Michael Dickson (Appointed 17 June 2024)
Charity number (England and Wales) 1151329
Company number 08216260
Registered office 325-327 Oldfield Lane North
Greenford
Middlesex
UB6 0FX
Independent examiner Berish Hoffman FCA
Landau Morley LLP
325-327 Oldfield Lane North
Greenford
Middlesex
UB6 0FX
Bankers Barclays Bank plc
Leicester
LE87 2BB

STANDWITHUS UK

CONTENTS

Page
Trustees' report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Statement of cash flows 7
Notes to the financial statements 8 - 15

STANDWITHUS UK

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 AUGUST 2024

The trustees present their annual report and financial statements for the year ended 31 August 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: 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)" (effective 1 January 2019).

Objectives and activities

The primary objectives of the charity remain focused on promoting education among the general public, especially university students and young people, in ways determined appropriate by the trustees. This includes countering antisemitism, increasing awareness and education about Israel, and empowering individuals and communities to hold reasoned, informed conversations about Israel’s history, humanitarian contributions, and current challenges.

Our short-term aim has been to consolidate and strengthen our presence across UK campuses and schools, while our long-term goal is to continue our steady growth, increasing reach and deepening impact among pupils and students nationwide. The activities carried out during the reporting period directly support this longer-term aim, with a focus on expanding educational programming, outreach, and infrastructure.

We implement our mission through a combination of workshops, conferences, school-based programmes, social media outreach, and leadership development initiatives. The charity evaluates its effectiveness by measuring personal and digital reach and continually investing in professional staff and resources to scale our efforts.

The Trustees confirm compliance with section 4 of the Charities Act 2011 and have had due regard to the Charity Commission’s general guidance on public benefit.

Achievements and performance

This year has seen notable expansion in the charity’s reach, programming, and professional capacity. Our strategic plan prioritised enhancing both our in-person and digital engagement, and we successfully reached over 10,000 individuals through face-to-face programmes while expanding digital reach through social platforms and online campaigns.

Key achievements include:

To support these developments, we invested materially in expanding our team, hiring an additional Campus Coordinator and a dedicated Data Officer. We also implemented a new CRM system to enhance efficiency, improve communications, and better track our impact.

STANDWITHUS UK

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024

Financial review

Two significant events shaped our financial performance this year: our annual fundraising in May and our winter appeal in December. Both generated strong support, contributing to the year’s operational capacity and programme delivery. However, potential underperformance in future fundraising cycles remains a risk due to economic uncertainties.

Some of the charities’ funding continues to come from grants provided by charitable trusts and foundations, aligned with our strategic educational objectives.

While the charity does not currently hold complex financial instruments, its strategic financial investments this year, particularly in staffing and CRM infrastructure, are considered mixed-motive and programme-related, as they serve both operational and impact-driven goals.

Reserves policy

The charity held free reserves at the year end of £598,518 (2023: £458,828) following the annual raising events.

The trustees are of the opinion that this will enable StandWithUs to fund its expanded operations over the coming year.

Plans for future periods

Looking ahead, StandWithUs UK plans to build on this year’s achievements by:

Through these efforts, we will continue to ensure that impartial, credible information shapes public understanding of Israel, antisemitism, and Jewish identity in schools, on campuses, and across UK communities.

Structure, governance and management

The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 17th September 2012, as amended by a Written Resolution of the Members on 27th December 2013.

The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

All trustees give of their time voluntarily and received no benefits from the charity.

The trustees in office during the year were:
Mrs. Joy Wolfe MBE
Mrs. Loretta Cash (Resigned 17 June 2024)
Mr. Perry Leslie Cash (Resigned 17 June 2024)
Lady Hazel Josephine Cosgrove (Resigned 17 June 2024)
Mr David Edward Bloom
Mrs. Lana Saffrin Betesh (Resigned 17 June 2024)
Mrs Rene Maxine Anisfeld
Mr Neil Lyndon Marc Blair
Mr Michael Dickson (Appointed 17 June 2024)

STANDWITHUS UK

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024

Recruitment and appointment of trustees

Induction is carried out by discussion with existing trustees and training will depend on their previous knowledge and experience.

Organisational structure

The charity utilised the assistance of 10 volunteers throughout the year to provide support for events and educational activities.

Day-to-day operational decisions within the charity are delegated to the Executive Director. However, determinations related to the establishment of compensation and remuneration for key management personnel rest with the Trustees, who consider factors such as the prevailing economic conditions and the charity's performance in achieving its objectives.

While the charity maintains an affiliation with the global organisation StandWithUs, it functions as an autonomous entity. Collaboration between the charity and StandWithUs Global primarily revolves around educational content and programmes.

Small company provision

In preparing this report, the Trustees have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

The trustees' report was approved by the Board of Trustees.

Mr David Edward Bloom

Trustee

22 May 2025

STANDWITHUS UK

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STANDWITHUS UK

I report to the trustees on my examination of the financial statements of StandWithUs UK (the charity) for the year ended 31 August 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Berish Hoffman FCA

Landau Morley LLP 325-327 Oldfield Lane North Greenford Middlesex UB6 0FX 22 May 2025

STANDWITHUS UK

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2024

Unrestricted Unrestricted
funds funds
2024 2023
Notes £ £
Income from:
Donations and legacies 2 784,273 482,030
Total income 784,273 482,030
Expenditure on:
Raising funds 3 14,543 9,435
Charitable activities 4 634,918 606,425
Other expenditure 10 3,416 -
Total expenditure 652,877 615,860
Net income/(expenditure) and movement in funds 131,396 (133,830)
Reconciliation of funds:
Fund balances at 1 September 2023 479,658 613,488
Fund balances at 31 August 2024 611,054 479,658

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

STANDWITHUS UK

BALANCE SHEET

AS AT 31 AUGUST 2024

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds
2024
£
45,098
567,375
612,473
(13,955)
£
12,536
598,518
611,054
611,054
611,054
2023
£
19,131
464,533
483,664
(24,836)
£
20,830
458,828
479,658
479,658
479,658

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 22 May 2025

Mr David Edward Bloom

Trustee

Company registration number 08216260 (England and Wales)

STANDWITHUS UK

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2024

Notes
Cash flows from operating activities
Cash generated from/(absorbed by)
operations
19
Investing activities
Purchase of tangible fixed assets
Net cash used in investing activities
Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
2024
£
(1,062)
£
103,903
(1,062)
-
102,841
464,533
567,374
2023
£
£
(105,070)
(2,155)
(2,155)
-
(107,225)
571,758
464,533

STANDWITHUS UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

1 Accounting policies

Charity information

StandWithUs UK is a private company limited by guarantee incorporated in England and Wales. The registered office is 325-327 Oldfield Lane North, Greenford, Middlesex, UB6 0FX.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: 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) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings and equipment 20% Straight Line Computer equipment 20% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

STANDWITHUS UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024

1 Accounting policies

(Continued)

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

STANDWITHUS UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024

1 Accounting policies

(Continued)

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12 Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2 Donations and legacies

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Donations and gifts 784,273 482,030
Raising funds
Unrestricted Total
funds
2024 2023
£ £
Fundraising and publicity
Fundraising event costs 14,543 9,435
14,543 9,435

3 Raising funds

STANDWITHUS UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2024

4 Charitable activities

Staff costs
Events, advertising and travel
Consultancy fees
Share of support costs (see note 5)
Share of governance costs (see note 5)
2024
£
321,647
186,455
11,105
519,207
111,311
4,400
634,918
2023
£
336,037
135,109
34,821
505,967
95,708
4,750
606,425

5 Support costs

Support
costs
Governance
costs
£
£
Depreciation
5,939
-
Office expenses
79,688
-
Bank charges
424
-
Legal and Professional fees
-
-
Bookkeeping costs
25,260
-
Accountancy fees
-
4,400
111,311
4,400
Analysed between
Charitable activities
111,311
4,400
6
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets
2024
£
5,939
79,688
424
-
25,260
4,400
115,711
115,711
2024
£
5,939
3,416
2023
£
6,800
50,737
317
12,576
25,278
4,750
100,458
100,458
2023
£
6,800
-

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

STANDWITHUS UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024

8 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs
2024
Number
6
2024
£
290,351
26,153
5,143
321,647
2023
Number
7
2023
£
299,108
26,972
9,957
336,037

The key management personnel of the charity comprise the Trustees. The total employee benefits of the key management personnel of the Charity were £91,203 (2023: £109,117).

The number of employees whose annual remuneration was more than £60,000 is as follows:

2024 2023
Number Number
£70,001 to £80,000 - 1
£80,001 to £90,000 1 -

9 Independent Examiner's Remuneration

The Independent Examiner's Remuneration amounts to an Independent Examination fee of £1,790 (2023: £1,790) and other services of £2,610 (2023: £2,610).

10 Other expenditure

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Net loss on disposal of tangible fixed assets 3,416 -

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

STANDWITHUS UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2024

12
Tangible fixed assets
Fixtures,
fittings and
equipment
Computer
equipment
£
£
Cost
At 1 September 2023
18,143
15,855
Additions
-
1,062
Disposals
(5,363)
-
At 31 August 2024
12,780
16,917
Depreciation and impairment
At 1 September 2023
7,060
6,109
Depreciation charged in the year
2,556
3,383
Eliminated in respect of disposals
(1,947)
-
At 31 August 2024
7,669
9,492
Carrying amount
At 31 August 2024
5,111
7,425
At 31 August 2023
11,084
9,746
13
Debtors
2024
Amounts falling due within one year:
£
Other debtors
42,032
Prepayments and accrued income
3,066
45,098
14
Creditors: amounts falling due within one year
2024
£
Other taxation and social security
8,904
Other creditors
-
Accruals and deferred income
5,051
13,955
15
Retirement benefit schemes
2024
Defined contribution schemes
£
Charge to profit or loss in respect of defined contribution schemes
5,143
Total
£
33,998
1,062
(5,363)
29,697
13,169
5,939
(1,947)
17,161
12,536
20,830
2023
£
12,618
6,513
19,131
2023
£
8,729
7,993
8,114
24,836
2023
£
9,957

STANDWITHUS UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024

15 Retirement benefit schemes

(Continued)

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. 16 Analysis of net assets between funds

Unrestricted
funds
2024
£
At 31 August 2024:
Tangible assets 12,536
Current assets/(liabilities) 598,518
611,054
Unrestricted
funds
2023
£
At 31 August 2023:
Tangible assets 20,830
Current assets/(liabilities) 458,828
479,658

STANDWITHUS UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024

17 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years
2024
£
20,000
31,616
51,616
2023
£
20,000
51,167
71,167

18 Related party transactions

During the year, the charity received donations totalling £17,700 (2023: £10,000) from the Trustees.

19
Cash generated from/(absorbed by) operations
Surplus/(deficit) for the year
Adjustments for:
Loss on disposal of tangible fixed assets
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase)/decrease in debtors
(Decrease) in creditors
Cash generated from/(absorbed by) operations
2024
2023
£
£
131,396
(133,830)
3,416
-
5,939
6,800
(25,967)
24,943
(10,881)
(2,983)
103,903
(105,070)

20 Analysis of changes in net funds

The charity had no material debt during the year.