## **FRIENDS OF JERUSALEM BOTANICAL GARDENS** **TRUSTEES’ REPORT AND ACCOUNTS YEAR ENDING 31 DECEMBER 2020** **Charity Reg. No. 1151347** **2018** **TAR** 1 TAR 2018 ## **Trustees' Annual Report for the period** ## **From** Period start date Period end date ## **To** Day 01 Month January Year 2020 Day 31 Month December Year 2020 Section A Reference and administration details **2018** **TAR** 3 ## **Charity name** Friends of Jerusalem Botanical Gardens **Other names charity is known by** Friends of JBG ## **Registered charity number (if any)** 1151347 **Charity's principal address** **2018** **TAR** 4 100 Green Lane ## Edgware Middx ## **Postcode** HA8 8EJ ## **Names of the charity trustees who manage the charity** **Trustee name Office (if any) Dates acted if not for whole year Name of person (or body) entitled to appoint trustee (if any)** **2018** **TAR** 5 1 Aaron Bertelsen Co-Chair 2 Jill Kowal Co-Chair 3 Malcolm Goldstein 4 Zelman Lederman 5 **2018** **TAR** 6 Mima Taylor TAR 2018 io li 12 13 TAR 2018 14 15 16 17 18 TAR 2018 19 20 ## **Names of the trustees for the charity, if any, (for example, any custodian trustees)** **Name Dates acted if not for whole year** **2018** **TAR** 10 ## **Names and addresses of advisers (Optional information)** ## **Type of adviser Name Address** ## **Name of chief executive or names of senior staff members (Optional information)** Barbara Sherling – Operations Manager ## **Section B Structure, governance and management** **2018** **TAR** 11 ## **Description of the charity’s trusts** Type of governing document (eg. trust deed, constitution) Constitution How the charity is constituted (eg. trust, association, company) Charitable Incorporated Organisation Trustee selection methods (eg. appointed by, elected by) Election by the Board of Trustees ## **Additional governance issues (Optional information)** You **may choose** to include additional information, where relevant, about: - policies and procedures adopted for the induction and training of trustees; - the charity’s organisational structure and any wider network with which the charity works; - relationship with any related parties; - trustees’ consideration of major risks and the system and procedures to manage them. Reviewing the structure of the Board with the aim of creating opportunities to appoint new Trustees with particular skills to advance the charity’s activities. The Friends of Jerusalem Botanical Gardens (JBG) continued its membership of the NCVO in order to be kept aware of current governance, organisational and charity best practice and to access training. Work alongside the CEO and senior staff members of the Jerusalem Botanical Gardens; the Israelbased Friends of Jerusalem Botanical Gardens and two of the Trustees of the UK Friends represent the UK Friends on the international advisory panel of the Board of the JBG. The Trustees have adopted the following policies and procedures: Conflict of Interests; Data Protection, Equality and Diversity; Grievance; Privacy, Register of Interests, and a Reserves Policy. The Trustees continue to review the financial position of the charity regularly. ## **Section C Objectives and activities** ## **Summary of the objects of the charity set out in its governing document** To advance the education of the public on Israel's biodiversity, plant conservation and cultural uses of plants, in particular but not exclusively by supporting the work of the Jerusalem Botanical Gardens. This is achieved by supporting the Gardens in: - its cross-cultural education of school-age children in Jerusalem; - its social action and environmental outreach programme which aims to engage disaffected and disadvantaged members of the community through working with plants; and - by offering UK-based qualified gardeners the opportunity to extend their education through learning about Israel’s biodiversity etc. **2018** **TAR** 12 - Online talks given via Zoom on botanical aspects and, in the UK, talks by the Operations Manager to various communal organisations. ## **Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)** The Trustees have had regard to the guidance issued by the Charity Commission on public benefit in the undertaking of all their activities. In 2020 the work of the charity was affected by the worldwide outbreak of COVID-19 and its implications on face-to-face meetings, travel and health. In February, when it became apparent that travel could be restricted indefinitely, interns Jack McCoy from the USA and Olga Tsingani-Papanikolaou from Greece ended their internships slightly earlier than planned to ensure they returned home safely. The Volunteers’ Working Holiday planned for March 2020 was postponed indefinitely and the volunteers were refunded their costs. The pandemic particularly affected the scholarship/internship programme. The Friends had already (in 2019) made internship offers to a final-year Kew student for a one-month travel bursary and three other gardeners for six-month placements in 2020-21. To prevent the further spread of COVID, Israel refused entry to non-Israeli passport holders which precluded three interns from taking up their placements. As an interim measure, the Friends agreed to sponsor an Israeli student and Omri Bachrach began a nursery propagation placement in September. He settled in very quickly and has been a valuable asset, working with the professionals at the JBG gaining greater knowledge of Israel’s biodiversity and plant conservation. The remaining intern to whom an offer had been made, Isaac Odidi from Kenya, was already studying in Israel and he began his internship in December 2020. The offers to the other students remain open until such time as they can travel safely to Israel. The Friends continued to seek opportunities to continue its aims of informing about plants and the environment and to strengthen the connection between event guests and our scholarship programme alumni/former Working Holiday volunteers. In 2020 this was achieved by: - A talk in January by Tom Coward, head gardener of Gravetye Manor who has volunteered at the JBG. He spoke about William Robinson’s enduring legacy at the only face-to-face event held in the year. - In July, in place of the open garden event they had planned, members Gordon Woolf and Guenther Zoppelt created a virtual tour of their Hertfordshire garden. - In September, the Friends launched a new series of monthly ticketed zoom talks including two by the JBG’s Scientific Director Dr Ori Fragman-Sapir on ‘The Silk Road in Bloom’ and ‘Autumn in the Eastern Mediterranean’ and a talk by alumnus Jack McCoy on ‘Plant collecting in the 21[st] century’. These talks brought the Friends to a new audience and the income was welcome addition to funds. The positive feedback was so encouraging, the programme was continued into 2021. The Friends thank supporters and acknowledge the donations from individuals which have supported our projects in 2020. ## **Additional details of objectives and activities (Optional information)** You **may choose** to include further statements, where relevant, about: **2018** **TAR** 13 - policy on grant-making; - policy programme related investment; - contribution made by volunteers. ## **Grant-making** The policy in awarding internships as part of our International Horticultural Internship Programme is to select students who are most likely to benefit from the education and experience provided at the Gardens. Candidates apply using a standardised form and their experience and qualifications are assessed. Short-listed candidates are then interviewed by a panel to assess their suitability to the conditions and lifestyle in Israel and to identify what they wish to gain from the experience and how to achieve their aims. The policy of grant-making to the Jerusalem Botanical Gardens involves identifying those areas which most effectively meet the UK Friends’ objectives. In 2020 a grant was allotted for accommodation for the interns. Specific donations supporting the maintenance of Simon’s Island were transferred to the Gardens. ## **Volunteers** Help from our members continues to be of crucial importance to the Friends. COVID restrictions affected our members’ generosity in making their homes available for events, opening their gardens, participating in Working Holidays but their offers of support, assistance and encouragement has been crucial to the charity and its staff member. The willingness of alumni to speak to an online audience has also been greatly appreciated. Involving volunteers continues to be an on-going area of development as the Trustees recognise that volunteering is a key element of the charity’s sustainability and diversity. Section D Achievements and performance wo **Summary of the main** A successful series of on-line lectures was launched. Of the four **achievements of the** 2020 internship awards, only one student was able to take up **charity during the year** his place. The offers to the remaining three (including a travel bursary to a Kew Diploma student) remain open until COVID restrictions are lifted. In the absence of other interns, an Israeli student has been sponsored. The charity continues to be in a stable fiscal position. ## **Section E Financial review** The Trustees take seriously their fiscal responsibility to ensure **Brief statement of the** that the charity is sustainable. A reserves policy was adopted **charity’s policy on** which states that funds which have not been designated for **reserves** specific use should be maintained at a level equivalent to six months’ expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in income, they will be able to continue the charity’s current activities while consideration is given to the way in which additional funds may be raised. The Trustees recognise that many charities only operate on a 3- month policy. They are satisfied that the reserves more than meet the requirements to maintain the charity as an ongoing concern. The charity has no contracts which could not be met by its current reserves. **2018** **TAR** 14 **Details of any funds materially in deficit** There are no deficits. ## **Further financial review details (Optional information)** You **may choose** to include additional information, where relevant about: - the charity’s principal sources of funds (including any fundraising); - how expenditure has supported the key objectives of the charity; - investment policy and objectives including any ethical investment policy adopted. A donation from a UK-based charitable trust provides the charity with its main source of funds. Its largest expenditures are the salary of the Operations Manager and expenses associated with the International Horticultural Internship Programme. These expenditures are funded by donations and fundraising events, as highlighted in Section C above and bequests. The Trustees recognise that a generous bequest from the estate of Mrs Philippa Rakusen enables the Internship Programme to continue. ## **Investment** The charity is financially cautious, maintaining only a current account and an interest-paying savings account. ## **Section F Other optional information** The Trustees will continue to seek opportunities to strengthen the Friends of Jerusalem Botanical Gardens’ Board; develop its programmes in response to its on-going objectives and review the day-to-day activities to optimise the charity’s future. ## **Section G Declaration** ## **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s)** **Full name(s)** **2018** **TAR** 15 Aaron Kaen Bertelsen **Position (eg Secretary, Chair, etc)** Co-Chair **Date** 15 September 2021 **2018** **TAR** 16 Friends of Jerusalem BotsnKal Gardens Chaniy No Com No Annual accounts for the To 1151347 eriod 31st 1st January2020 Dec•20 Section A. Statement of financial activities (including summary income RestriGted Unrgstricted income Endowment funds funds funds Prlor year funds Recommended categories by activty Total funds Income (Not8 3) Income and endowments from: Donations and legaues cha￿table a¢livities other trading aotivities Investments Total Expenditure {Notes 4) Expenditure on". Raising funds Charitable activities other Total 25,854 2.460 200 199 28.713 25,854 2,460 200 199 28,713 21,721 1,648 10 542 23,921 168 9,159 15,775 25,102 305 20,805 21.046 42,156 9,159 15.775 25,102 Net movement in funds 3.611 3,611 18.235 Reconciliation of funds.. Total funds brought forward Total funds carried forward 144.567 148,178 11,095 11,095 155.662 159.273 173,897 155,662 FrwKl$ ofJentsakm Bclanbcal Gatdens Charrty No 1151347 Section B Balance sheet UnrE5triGlpd Restricted ErKlowrnwrt Totsl this Totsl last year Current assets Cash at bank and In hand {Note 9) Total currnntassets 170.2TI .277 Creditors: amountsf811ing due wlthin one year {Notè 81 1￿,6$2 Total netassets orliabilities Funds of the Charity 148.178 11.095 159.273 1￿.662 Restricted income funds (Not8 101 Unrestricted funds 11.095 11.095 148.178 11.095 144,5e7 155,662 148,178 rotalfunts Signed by ￿e tru$ieesldirethJrs on ts&ha￿0f al th8 trusie851direi*c*s Date appruval ddlm Prmt Naw 15m912021 A8Ton K Berteben. Cfychair CG17a IExr* 15109f2021 Section C Notes to the accounts Note 1 Basi5 of preparation Thi5section shouldbè complotedby411 charilies. 1.1 Basis of accounting These accounts have been prepared underthe histor*21 cost ¢Y)nvenlion y￿th items recA)gnised at cost or trdnsaGtion value unlèss otherwise slated in the releyant notels} lolhese 8c£cyJnt& The accounts have been pared in accordan￿¥￿. the Statement of RecDmtwded Prath(£.' ACC￿ntry￿ and Reporting by Charities prepaiHw theiraccounts Financrdl Reporting Standard appl¥2ble in Ihe UK aThJ Republic of Irel8TMI IFRS 11r2) iwjed 16 Juty 2014 ' and with" ' and vAth" the Flnanua RepoTbng SlaTrJaTtI applr2tAe in the United lfjngd￿n and Republk of Ireland IFRS IL￿} . and the Chaiibes Art 2011. The charity constitutes a publ￿ be[￿fit WLtitya5 dèfiE*d ty FRS 102.- 1.2 Going concern If thère are materialuncertainlies relatedto events orconditlons thatcastsignificant doubt on the charity abilityto continue 85 a golng concem. please provide the following detaits ors£ate-Notapplicable". if appropriate.. An explarAtion as ID those factors that support the conduslon thatthe ¢h8rity is a g￿9 cOn￿m.. A￿reVIewIng Ihe cTrwritys for￿Sts and projections. Ihe trustees have a tffasonabte eX[￿lation that the organisation has adequate reSoUr￿S to ￿tinue tn operattorol eX[St¥)￿ for the foreseèable future. The tharitytherefore (xjnlinues lo adoptthe going con(Em sdosure of any uncertainiE5 Ihat mke the going con￿￿ assumption doubtful" Where accounts 8Te IK)t prepareil on a 90ing concem bagis. please dlsclose this fact together wlth the basi5 onwhl¢h the trttstees prepared the accourrts and the mson whylhe charity is not regarded as a (xjncem. Notapplicaljle Notapplicable 1.3 Change of accounting poli The ac￿Unts present a Iwa and fawwew aTrJ no ¢Aw)ges have been made to the aw)untiNJ I￿1cleS aikjpted in note { }. No" 1.4 Changes to accounting estimates No changes to accounting estimate5 have c￿CUrred ￿ Ihe reporbTrJ Fwiod13.48 FRS1ff2 SORP). Yes" ".rid( as ¥woprhle No" 1.5 Materlal prlor year èrrors No material ear error have be￿ identiffied In the 3.47 FRS102 SOIIP . No" CC17a {EX￿ 0910712021 "Se¢tion C. Notes to th¢% accounts (cont Note 2 Accounting pol￿189 2.1 INCOME oflntome Th￿are inrluded in thestsknt 0f￿n￿￿AL￿ths Wo- No" Olfsetung reyed N k¥&*d FRS 702 SORP(ff FRS 11TL Yes. No" Grantsand doThattOllS ritÈitaremw15.10tr*5.12 FRS1tr2 SORPI LegllGies tEen grant olprobate, ¥iè executus ￿￿esta￿￿Ed th*ViweweS￿ffidertaSsels i thee*th anJarycoNothrts ati&%*dli &d*rwArththe ofthe chJityorknetew Yes. No" Tax reclaims on donation5 grft8 PryGiftAid dOr￿K￿lIs￿*S#kn￿ trj be pwlotth3tgrfta¥J is Nffa" CoThtraEtual nH51s web si(e. CC17a IExceD 141U7rd021 Section C Notes to the accounts (cont) Nots8 Creditors and accruals Please complete this note rfthe charlty has any creditors or aecruals. 8.1 Analysis of creditors Amounts falling due within one year Amounts falling due after more than one year This year Last year This year Last year Accruals and deferred income 14,615 14.615 Total 4.556 Note 9 Cash at bank and in hand This year Last year Cash at bank and on hand Total 163,829 170,277 CC17a (Excel) 0310912Q21 1111 1111 1111 1111 1111 111111 Iiiilli 1111 1111 IIEI Ts 1111 Section C Notes to the accounts Icontl Note 11 Transactions with trustees and related parties If the charjtyhas any ts3nsacbons with relatedparties (othèrthan the trustee expenses explainedinguydance notes) details of such transactions shouldbeprovided in this not¢ If there ar8 no transactsons to ￿pOr4 please enter.￿n￿"1￿ thèbox or"Fatse" rfthere are transacttons to report 11.1 Trustae remunerdtton and benefits This year None ofthe trustees havè bèèn paid any remuneration orrecefved any otlwbènèfits from an employmentwith their charity or a related enlity (True or False) TRUE Lastyear None of the trustees have been pald any remuneration or received any ¢)ther benefiL8from an èmploymentwith their charity ora related entity {Tntè or False) TRUE 11.2 Trustees. expenses If the ¢harityhasp&d eypenses forfulfflllng thèirdtsli•s, details ofsuch trdnsdctionsshoujd bepmvidèdin this notè. Ifthere are no transartions to report please uter Ytue-in the lJoxlRlow. If there a￿ transactions to rept)rt, please enter"False-. No truskè Èxpenses have been incurr¢d (Tn￿ or Fatse) TRUE 11.3 Transactionlsl with related parties Please give detdils of anytransaction undertaken by(oron behaifoQ the charityin which a rnlatedpaity has a mateiial interest. includlng where funds have ljeen heldas agentforrdatedpaities. Ifthere •re no such transactions. pleas8 entèr Yrue'in the boxprovided This year There have beBn no related partytrAnsattions in the reporling period ITn￿ orFalsel FALSE Amounts wrttten off during reporttng Name of the trust¢e or related party Relatlortship to charity Description ofthe transactlorfs) Amtsunt Balance at period end Provision for bad debts at peTtod end Andrew SherliTWJ FCA Husband of Operations Manager Book Keeping and accountaT haryes Last year Theft have been no relatrd partytransactions in thg ¥ep¢x1ing perlod or Falsè) FALSE ounts WTittfn off during reportlng Name ofthe trustee or relatsd party Relationship to charfity Description of the tr¥nsa¢tlorfsl Amount Balance al rlod end Provision for bad debts at pertod end Ar]drew Sherling FCA Husband of Opprdtigns riiana Book Keèping and accountancy 2C 2CKJ CC17a (E￿￿ 0910712021 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Friends of Jerusalem Botanical Gardens On accounts for the year ended 31° December. 2020 Charity no {if any) 1151347 Set out on pages 1-12 I report to the trustees on my examination of the accounts of the above charity (￿e Trusf) for the year ended 315t De￿rnber. 2020. Responsibilities and basis of report As the charws trustees. you are responsible for the preparation of the accounts in accordance vthh the requirements of the Charities Act 2011 (llhe Acr). I report in respect of my examination of the Trust's accounts 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 145(51{b) of the Act. Independent I have completed my examination. I confirm that no material matters have examinerfs statement come to my attention in connection V￿th the examination which gives me cause to believe that in. any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord bmth the accounting records,. or the accounts did not comply wilh the applicable requirements conceming ihe form and contenl of accounts set OLrt in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a Irue and fair, view wthich is not a matter consKlered as part of an independent examination. I have no cOn￿mS and have come across no other matters in connection Wtlh the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Date: 20th September. 2021 Name: Royston Coleman Relevant professional qualification{s) or body Irfany): FCCA Address: 4 Quex Road London IER Oct 2018 NW6 4PJ Section B Disclosure Only complete rf the examiner needs to highlight material matters of con￿rn {see CC32. Independent examination of charity accounts.. directions and guidance for examiners). Giv8 here brief details of any items that the examinerwishes to disclose. IER Oct 2018