## **FRIENDS OF JERUSALEM BOTANICAL GARDENS** **TRUSTEES’ REPORT AND ACCOUNTS YEAR ENDING 31 DECEMBER 2024** **Charity Reg. No. 1151347** **2018** **TAR** 1 **Trustees' Annual Report for the period** |||||Period start date|Period start date|Period start date|Period start date||||Period end date|Period end date|Period end date||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||Day|Month|||Year|||Day|Month|||Year||| |||**From **||01|January|||2024||**To**|31|December||December|2024||| |Section A Reference and administration details|Section A Reference and administration details|Section A Reference and administration details|Section A Reference and administration details|Section A Reference and administration details||||Section A Reference and administration details|||||||||| |||**Charity name**||||**Charity name**|Friends of Jerusalem Botanical Gardens||||||||||| ||||||||||||||||||| |**Other names charity is known by**|||**Other names charity is known by**|**Other names charity is known by**||**Other names charity is known by**|Friends of JBG||||||||||| |**Registered charity number (if any)**
**Charity's principal address**||||||**Registered charity number (if any)**1151347
**Charity's principal address**
100 Green Lane
Edgware
Middx
**Postcode**
HA8 8EJ
~~ee~~|||||||||||| |**Names of the charity trustees who manage the charity**|**Names of the charity trustees who manage the charity**||||||||||||||||| ||**Trustee name**||**Office (if any)**|||**Office (if any)**|||**Dates acted if not for whole**
**year **|||||**Name of person (or body) entitled**
**to appoint trustee (ifany)**|||| |1 Aaron Bertelsen|1 Aaron Bertelsen||Co-Chair||Co-Chair||||||||||||| |2 Jill Kowal|2 Jill Kowal||Co-Chair||Co-Chair||||||||||||| |3|3||||||||||||||||| |4|4||||||||||||||||| |5|5||||||||||||||||| |6|6||||||||||||||||| |7|7||||||||||||||||| |8|8||||||||||||||||| |9|||||||||||||||||| |10|10||||||||||||||||| |11|11||||||||||||||||| |12|12||||||||||||||||| |13|13||||||||||||||||| |14|14||||||||||||||||| |15|15||||||||||||||||| |16|16||||||||||||||||| |17|17||||||||||||||||| |18|18||||||||||||||||| |19|19||||||||||||||||| |20|20
~~==~~||||||||||||||||| ||**Names of the trustees for the charity, if any, (for example, any custodian trustees)**||||**Names of the trustees for the charity, if any, (for example, any custodian trustees)**|||**Names of the trustees for the charity, if any, (for example, any custodian trustees)**|||||**Names of the trustees for the charity, if any, (for example, any custodian trustees)**||||| ||**Name**||||||||**Dates acted if not for whole year**||||||||| ## Section A Reference and administration details ## **Names of the charity trustees who manage the charity** **2018** **TAR** 2 ## **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** ## **Description of the charity’s trusts** Type of governing document Constitution - (eg. trust deed, constitution) How the charity is constituted Charitable Incorporated Organisation - (eg. trust, association, company) Election by the Board of Trustees Trustee selection methods - (eg. appointed by, elected by) ## **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 and the Israel-based Friends of Jerusalem Botanical Gardens. 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; **2018** **TAR** 3 - in 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 qualified gardeners the opportunity to extend their education through learning about Israel’s biodiversity etc. - with online talks given via Zoom on botanical aspects and, in the UK, with talks by the Operations Manager to various communal organisations. ||•
in 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 qualified gardeners the opportunity to extend their
education through learning about Israel’s biodiversity etc.
•
with online talks given via Zoom on botanical aspects and, in the
UK, with 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 adhered to the guidance issued by the Charity
Commission on public benefit in the undertaking of all their activities.
Our main support for the JBG comes through the horticultural internship
programme. Our interns worked closely with professionals at the JBG
gaining greater knowledge of Israel’s biodiversity and plant conservation.
The war resulting from the attack on Israel on 7 October 2023 had a
significant impact on our activities as it was not possible to offer
internships to students based outside Israel, or to award the Worms
Travel Bursary to a final year Kew Diploma student. Shai Alfi continued
her internship, begun in November 2023, taking a lead horticultural role in
the tropical conservatory until May 2024. In May 2024, we agreed with
Lucy Hoggett (who had returned to the UK after the 7 October attacks),
that it was unlikely she would be able to return to Israel to undertake her
internship in the foreseeable future.
Large numbers of Israelis were evacuated from affected areas in both the
north and south of the country and we supported the Gardens by
awarding short-term internships of between one and three months to
three evacuees who could not undertake a longer commitment. The
Gardens benefitted from the additional help and new ideas and the
interns benefitted from working with experienced staff in a safe and
stable environment.
The Friends continued their aims of informing the public about plants and
the environment through talks given to local community groups by the
Operation Manager.
To further assist our aims to inform and educate about Israel’s plant
biodiversity and conservation, our interns provided a steady flow of
photographs and information about plants in flower at the Gardens and in
the wild and these were shown on our website and social media pages.
The Trustees are aware that the war has continued to impact on our
membership and our activities, compounding the decline we were
experiencing. We continue to try to make the charity more attractive
online to a worldwide audience.
The Friends thank supporters and acknowledge the donations from
individuals which have supported our projects in 2024.| **Additional details of objectives and activities (Optional information)** **2018** **TAR** 4 ## **Grant-making** You **may choose** to include further statements, where relevant, about: - policy on grant-making; - policy programme related investment; - contribution made by volunteers. 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. ## **Volunteers** Help from our members continues to be of crucial importance to the Friends. 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** Four interns were sponsored of whom one continued an internship **achievements of the charity** started in 2023. **during the year** The charity continues to be in a stable fiscal position. ## **Section E Financial review** The Trustees take seriously their fiscal responsibility to ensure that the **Brief statement of the** charity is sustainable. A reserves policy was adopted which states that **charity’s policy on reserves** funds which have not been designated for 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. **Details of any funds materially** There are no deficits. **in deficit** **Further financial review details (Optional information)** **2018** **TAR** 5 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 a current account, an interest-paying savings account and a fixed interest, fixed term Treasury Deposit from which funds cannot be withdrawn until maturity ## **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. **2018** **TAR** 6 ## **Section G Declaration** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** |**Signature(s)**|**Signature(s)**| |---|---| |**Full name(s)**|**Full name(s)**| ||Aaron Kaen Bertelsen| |**Position (eg Secretary,**|**Position (eg Secretary,**| |**Chair, etc)**|Co-Chair| ||| |**Date**|17 October 2025| **2018** **TAR** 7 FRIENDS OF JERUSALEM BOTANICAL GARDENS Statement of Financial Activities - Year Ended 31st December 2024 Unrestricted Funds Restricted Funds Total Funds YIE 31.12.23 Total Funds INotes Income and endowments from: Membership subscriptions Donations and legacies Fund Raisin9. Other trading activities Interest Received 876 25,332 210 1,350 20,089 30 25,332 210 2,387 2,387:, 1,267 Total 28,805 28,805 22,736 Expenditure on: Raising funds Charitable activities Other 15 39,180 10,468 9,742 7,624 9,742 7,624 Total 17,366 17,366 49,663 (Net expendituro 11,439 11,439 -26,927 Taxation 477 Net movement In fund8 10,962 10,962 -26,927 Total funds brought forward 91,417 11,095 102,512 129,439 Total funds Carrled forward 102,379 11,095 113,4741 102,512 FRIENDS OF JERUSALEM BOTANICAL GARDENS Notes to the Accounts - Year Ended 31 st December 2024 Restrlcted Fund Donations YIE 31.12.23 Total Restricted Unrestricted Total Craps CT General donations 16,000 9,332 16,000 9,332 4,089 25,332 25,332 20,089 Fund Raising activities Income enses Profitl L088 YIE 31.12.23 Talks 210 210 30 210 210 30 Charitable Activities Unrestrlcted Restrlcted Total YIE 31.12.23 Internship_s Other Apartment 8,777 965 8,777 965 20,780 18,400 39,180 9,742 ,742 Othor Expon888 31.12.24 31.12.23 Salaries & NIC Bank charges Computer expenses Subscriptions -NCVOIBGCI , Insurance Accountancy fees Audit Fees Office expenses Telephone & broadband 6,635 15 524 270 180 12,000 478 270 185 400 98 -1,383 -780 10,468 7,624 Total Funds at 31 st December 2024 are represented by the followin9: Bank Current account Bank Deposit account Treasury Deposit 948 11,328 101,675 113,951 Less.'Co oration Tax 477 113,474 A fixed-tem guaranteed interest rate Treasury Deposit was taken out on a monthly basis during 2024 with interest paid on maturity. Withdrawals cannot be made during the ,term of the de osit. ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** **Report to the trustees** Charity Name **FRIENDS OF JERUSALEM BOTANICAL GARDENS** **On accounts for the year 31 DECEMBER 2024 Charity no (if 1151347 ended any) Set out on pages** 1- 9 (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2024. **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). 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(5)(b) of the Act. **Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with 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 with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true 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 to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. **----- Start of picture text -----**
Date: 29.10.2025
Signed:
(_ \ | \"\ _
Name: Howard Bull
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1 **Oct 2018** **IER** ## **Relevant professional** ACA - ICAEW **qualification(s) or body (if any):** **Address:** 33 Park Grove, Edgware, Middlesex HA8 7SH ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of** n/a **any items that the examiner wishes to disclose** . 2 **Oct 2018** **IER**