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2024-04-05-accounts

FRIENDS OF THE LAZARUS HOME FOR GIRLS IN BETHANY CIO REGISTERED CHARITY 1163342 FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2024

FRIENDS OF THE LAZARUS HOME FOR GIRLS IN BETHANY CIO REGISTERED CHARITY N0- 1163342 Contents of the Financial Statements FOR THE YEAR ENDED 5 APRIL 2024

Page
Charity Information 1
Report of the Trustees’ 2 - 3
Statement of Trustees’ Responsibilities 4
Independent Accountants’ Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 - 11

FRIENDS OF THE LAZARUS HOME FOR GIRLS IN BETHANY CIO REGISTERED CHARITY N0- 1163342 Charity Information For The Year Ended 5 April 2024

MEMBERSHIP

Friends of the Lazarus Home for Girls Committee and Trustees.

Chair: Alan Anderson Trustees Michael O’Hara Vice Chair Shirley Anderson Treasurer Mr Ibrahim A Younan Other Officers: Secretary Mr Alan S. D. Anderson Minute Secretary Treasurer Mrs Shirley Anderson Jerusalem Representative Mr Ibrahim A Younan

LEGAL STATUS

The Friends of the Lazarus Home for Girls in Bethany CIO has registration with the Charity Commission Registration Number 1163342 Palestinian NGO registration QR-0200-F

REGISTERED OFFICE

70 Ambridge Way Seaton Delaval Whitley Bay Tyne and Wear NE25 0PY

BANKERS

Barclay’s Bank PLC Market Street Newcastle upon Tyne

Co-operative Bank P.0.Box 250 Delf House Southway Skelmersdale WN8 6WT

ACCOUNTANTS

Ronald Joyce Chartered Certified Accountant 18 Norham Road Whitley Bay Tyne & wear NE26 2SD

FRIENDS OF THE LAZARUS HOME FOR GIRLS IN BETHANY CIO Report of the Trustees FOR THE YEAR ENDED 5 APRIL 2024

The trustees present their report and financial statements of the charity for the year ended 5 April 2024.

STRUCTURE, GOVERNANCE AND MANAGEMENT

ORGANISATION OF THE CHARITY

The Friends of the Lazarus Home for Girls is a UK Charitable Incorporated Organisation, registered as a CIO on 28[th] August 2015, which is operated by unpaid volunteers. Each individual member either meets all running and personal costs or reclaims them and makes an equivalent gift aided donation to the charity.

It also operates to the original constitution as follows:

Objects: - The objects of the Friends are to establish or secure the establish a centre for children in need within a radius of 50 kilometres of Bethany in Jerusalem and to support the maintenance of such beneficiaries in the care of the centre, without distinction race or political religious or other opinions.

The Friends of the Lazarus Home for Girls operates through Trustees and a committee of members, which operate to the charity commission’s guidelines.

TRUSTEES

Details of all the Trustees who have served throughout the year are given on page 1.

RECRUITMENT AND TRAINING OF TRUSTEES

Trustees have been recruited from the commencement of the charity when registration as a UK Registered Charity was granted in April 1999, any changes to their number are reported on an annual basis on page 1. Training:

The Trustees comply with the latest Trustees and Governance (The Essential Trustee) published the Charity Commission.

RISK MANAGEMENT

The Friends are responsible for the identification and management of all risks. Detailed examination of the risks is delegated to the Committee members, who work to identify risks and establish controls to mitigate them. A formal review of the risk management processes is undertaken annually.

OBJECTIVES AND ACTIVITIES

Sponsorship Scheme allows the Friends to assist with the construction costs of the new home through International payments.

Fundraising has allowed the Friends to meet the costs of the International payments. Special Isolated funds from specific fundraising events go into the building fund project which is allowing the friends to construct in stages the new home as and when funds allow.

OBJECTIVES OF THE CHARITY

The charity’s vision is providing a much-needed centre with special educational medical and child development facilities which will provide access to health care, learning resources whilst providing a wholesome learning environment for children of all ages. The charity reaches children of all ages who are alienated from society’s educational system. To date the charity has provided funds for the purchase of the land and the construction of this 5-storey building. Further funds are required to assist in the completion of the internal development

The scope of the “Friends” work is in the town of Bethany (Al-Azariah), 7 kilometres outside of Jerusalem.

The charity’s projects will provide compulsory education and vocational training for children. This will contribute to the development of their physical, intellectual, spiritual, aspirations and self-esteem. We aim to provide health care for children and the community, especially targeting mother and children in child development and women’s well-being and to support working women, by establishing a kindergarten, and women’s networking employment programme. Providing consultants with a networking programme in specialised educational and e-learning resources, and a close working relationship with the Social Services. Achieve the sustainability and expansion of the charity’s aims.

-2-

FRIENDS OF THE LAZARUS HOME FOR GIRLS IN BETHANY CIO

Report of the Trustees (continued) For The Year Ended 5 April 2024

STRATEGIES TO ACHIEVE THIS YEAR’S OBJECTIVES

VOLUNTEERS

All members of the Friends are volunteers, DBS checks are in place. It is the intention of the Friends to hold their own DBS checks on an ongoing 3-year cycle. It will be a condition that all new members will need DBS clearance prior to becoming a member.

REVIEW OF ACHIEVEMENTS AND PERFORMANCE FOR THE YEAR

The Friends have met during the year plus virtual meetings. Action plans have been discussed and decisions reached during the friends’ meetings. Fundraising projects have also been discussed and decisions reached and minuted. The charity has a website which gives the latest news.

An Annual Christmas card and bi-annual information newsletters have been sent to all supporters who have opted into the new (GDPR) General Data Protection Regulation which became law in May 2018. A copy of our policy can be found on the charity’s website or by contacting the charity.

Trustees and Committee members accept invitations to give talks to churches and other groups about the current progress and problems encountered in working towards the Charities aim. The Charity has now obtained Trade Mark Status.

FINANCIAL REVIEW

RESERVES POLICY

The charities reserves are isolated in the account for the building of the new centre. These funds have been specifically raised for this purpose and are held until required by the architect as to when the building work progresses.

PRINCIPAL SOURCES OF FUNDING

Principal sources of funding are derived from the charity’s grants, sponsorship scheme, and ongoing general fundraising projects.

Annual Church giving is also a source of funding.

Talks, to groups and churches also give rise to donations being made. Beneficiary of legacies made from deceased supporters.

Gift Aid on line donations via Just Giving, post donations and legacies.

PLANS FOR FUTURE PERIODS

During the next year we plan to

By order of the trustees

19 December 2024

FRIENDS OF THE LAZARUS HOME FOR GIRLS IN BETHANY CIO Statement of Trustees Responsibilities For The Year Ended 5 April 2024

The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Law applicable to charities in England and Wales requires the trustees to prepare the financial statements for each financial year, which give a true and fair view of the state of affairs of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping accounting records that disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011. The trustees 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.

Signed on behalf of the trustees

Alan Anderson Chair of Trustees

19 December 2024

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FRIENDS OF THE LAZARUS HOME FOR GIRLS IN BETHANY CIO Report of the Accountants to the Trustees For The Year Ended 5 April 2024

In accordance with instructions given to me I have prepared the financial statements for the year ended 5[th] April 2024 without audit from the accounting records, and information, and explanations supplied to us of Lazarus Home for Girls in Bethany CIO. These financial statements have been prepared under the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) (including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”)

Ronald Joyce Chartered Certified Accountant 18, Norham Road Whitley Bay

Date: 20 December 2024

FRIENDS OF THE LAZARUS HOME FOR GIRLS IN BETHANY CIO

Statement of Financial Activities For The Year Ended 5 April 2024

Unrestricted
Restricted
Notes
Funds
Funds
£
£
INCOMING RESOURCES
Incoming Resources from
generated funds:
Voluntary income:
Donations & grants
2(a)
5,569
1,168
Activities for generating funds:
- Fundraising activities
2(b)
0
0
- Investment Income
2(c)
81
0
Other Income:
Refund/Compensation for excess
bank charges
2(d)
25
0
TOTAL INCOMING RESOURCES
5,675
1,168
RESOURCES EXPENDED
Costs of generating funds
Costs of fundraising events
3(a)
0
0
Charitable activities
3(b)
10,035
0
Governance costs
3(c)
1,197
0
TOTAL RESOURCES EXPENDED
11,232
0
NET INCOMING / (OUTGOING)
RESOURCES FOR THE YEAR
(5,557)
1,168
Reconciliation of funds
Total funds brought forward from Charity to CIO
14,860
1,311
Total funds carried forward
9,303
2,479		 Unrestricted
Restricted
Notes
Funds
Funds
£
£
INCOMING RESOURCES
Incoming Resources from
generated funds:
Voluntary income:
Donations & grants
2(a)
5,569
1,168
Activities for generating funds:
- Fundraising activities
2(b)
0
0
- Investment Income
2(c)
81
0
Other Income:
Refund/Compensation for excess
bank charges
2(d)
25
0
TOTAL INCOMING RESOURCES
5,675
1,168
RESOURCES EXPENDED
Costs of generating funds
Costs of fundraising events
3(a)
0
0
Charitable activities
3(b)
10,035
0
Governance costs
3(c)
1,197
0
TOTAL RESOURCES EXPENDED
11,232
0
NET INCOMING / (OUTGOING)
RESOURCES FOR THE YEAR
(5,557)
1,168
Reconciliation of funds
Total funds brought forward from Charity to CIO
14,860
1,311
Total funds carried forward
9,303
2,479

Total
Funds
2024
£
6,737
0
81
25
6,843
0
10,035
1,197
11,232
(4,389)
16,171
11,782		 Total
Funds
2023
£
5,150
0
0
0
5,150
0
1,234,132
1046
1,235,178
(1,230,0
28)
1,246,199
16,171
1,168
1,311
2,479





FRIENDS OF THE LAZARUS HOME FOR GIRLS IN BETHANY CIO Balance Sheet As at 5 April 2024

Note
FIXED ASSETS
Tangible fixed assets for use by the charity
5
Investment assets
CURRENT ASSETS
Debtors and prepayments
Cash at bank and in hand
CURRENT LIABILITIES amounts falling due within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
FUNDS
Unrestricted funds
General funds
Restricted funds
Building fund
Total funds
Signed as approved		 2024
£
0
0
0
627
11,155
11,782
0
11,782
11,782
9,303
2,479
11,782		 2023
£
0
0
0
3,869
12,302




16,171




0
16,171




16,171



14,860

1,311

16,171

Alan Anderson Chair Mrs Shirley Anderson Treasurer

The notes 1 - 10 form part of these accounts

FRIENDS OF THE LAZARUS HOME FOR GIRLS IN BETHANY CIO Notes to the Financial Statements FOR THE YEAR ENDED 5 APRIL 2024

1. ACCOUNTING POLICIES

Basis of Accounting

The Friends Of The Lazarus Home For Girls In Bethany CIO is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Acts 2011, and in accordance UK GAAP “true and fair view” provisions. It is also the first year that they have been prepared under FRS 102 as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS 102)).

Fund accounting

The Friends maintained various types of funds as follows:

Restricted funds

Restricted funds represent donations and fundraising funds specifically raised for the building of the new home.

Unrestricted funds

Unrestricted funds represent unrestricted income that is expendable at the discretion of the trustees in the furtherance of support of the children and home in Bethany.

The accounts include all transactions, assets and liabilities for which the Friends is responsible in law.

Incoming resources

Planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on Gift Aided donations is recognised when the donation is recognised.

Grants and legacies

Grants and legacies will only be recognised when the Friends are notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt is confirmed.

Donations

Donations and all other receipts from fundraising (fetes, corporate events, and similar events) are reported gross and the related fundraising costs are reported in other expenditure.

Gifts in kind and donated goods and facilities

Donated facilities have been included at their estimated value and the corresponding expenditure included under the appropriate heading. Where there was no financial cost borne by another party for the provision of donated facilities (including donated services) then no income has been recognised.

FRIENDS OF THE LAZARUS HOME FOR GIRLS IN BETHANY CIO Notes to the Financial Statements (continued) FOR THE YEAR ENDED 5 APRIL 2024

1. ACCOUNTING POLICIES (continued)

Grants

Grants and donations are accounted for when paid over, if that award creates a binding obligation on the Friends.

Activities directly relating to the work of the Friends

Fixed Assets

The Friends have transferred the building to Bethany Community Centre for Women which is a Charity based in Bethany

Other fixtures, fittings and office equipment

The Friends have no fixtures, fittings and office equipment.

Investments

The Friends has no investments other than funds held on deposit

Current Assets

Any material amounts owing to the Friends are shown as debtors and prepayments, in the current year this is made up solely of income tax recoverable under gift aid.

Cash in hand and on deposit is presented in the notes to the accounts.

2. INCOMING RESOURCES

Unrestricted Restricted TOTAL
Funds Funds 2024 2023
£ £ £ £
2(a)
Voluntary income
Gift Aid donations 2,140 800 2,940 2,620
Income tax recoverable 535 20 555 655
Sundry Donations (not Gift Aided) 0 348 348 1,011
Sponsorship 894 0 894 864
Legacies 2,000 0 2,000 0
5,569 1,168 6,737 5,150
2(b)
Fundraising activities
Income from Events held 0 0 0 0
0 0 0 0
2(c)
Income from operating activities to generate funds
Interest earned at bank 0 0 0 0
Interest received from HM Revenue and
Customs 81 0 81 0
81 0 81 0
2(d) Compensation from bank dispute 25 0 25 0
25 0 25 0
TOTAL INCOMING RESOURCES 5,675 1,168 6,843 5,150

FRIENDS OF THE LAZARUS HOME FOR GIRLS IN BETHANY CIO Notes to the Financial Statements (continued) FOR THE YEAR ENDED 5 APRIL 2024

3. RESOURCES EXPENDED

3(a)
Costs of fundraising:
Fetes, bazaars and other fund-raising events
3(b)
Charitable Activities
Support/Building Costs in Bethany
3(c)
Governance Costs
Printing and stationary
Bank charges
Telephone and internet
Travel and subsistence
Energy
Insurance
Legal Fees
Translation Fees
Trademark
TOTAL RESOURCES EXPENDED		 Unrestricted
Restricted
TOTAL
Funds
Funds
2024
2023
£
£
£
£
0
0
0
0
0
0
0
0
10,035
0
10,035
1,234,132
10,035
0
10,035
1,234,132
587
0
587
452
216
0
216
216
0
0
0
0
0
0
0
0
0
0
0
0
394
0
394
378
0
0
0
0
0
0
0
0
0
0
0
0
1,197
0
1,197
1,046
11,232
0
11,232
1,235,178

4. STAFF COSTS

The Charity pays no salaries or wages to any UK officials or volunteers.

5. FIXED ASSETS

Movements in the year:
Market value – 6 April 2023
Transfer to Charity overseas
Net gains and annual revaluation
Market value – 5 April 2024		 £
0
0
0
0

In 2023 The Trustee’s transferred the building to Bethany Community Centre for Women which is a Charity based in Bethany. The trustees will continue to support all the projects for women and children in Bethany.

FRIENDS OF THE LAZARUS HOME FOR GIRLS IN BETHANY CIO Notes to the Financial Statements (continued) FOR THE YEAR ENDED 5 APRIL 2024

6. ANALYSIS OF NET ASSETS BY FUND

Fixed Assets for charitable purposes
Investment Fixed Assets
Current Assets
Current Liabilities
Fund Balance		 Unrestricted
Restricted
Endowment
Total
Funds
Funds
Funds
£
£
£
£
0
0
0
0
9,303
2,479
0
11,782
0
0
0
0
9,303
2,479
0
11,872

7. LIABILITIES: NONE

8. FUND DETAILS

The restricted funds comprise: solely for the purpose of the building of the new home, although cost of fund-raising activities related to the direct purpose of raising funds for the building are also included.

9. RELATED PARTY TRANSACTIONS

None