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|CONTENTS|||PAGES|
|---|---|---|---|
|Members ofthe Board and professional|advisers|||
|Trustees Annual Report|||2 to 8|
|Independent<br>auditor's<br>report to the members|||9to 12|
|Statement offinancial activities (incorporating||the||
|income and expenditure<br>account)|||13|
|Balance sheets|||14to 15|
|Statement ofCash Flows|||16|
|Notes to the financial<br>statements|||17to 27|





|||||YEARENDED|30J|
|---|---|---|---|---|---|
|Reference|and administrative|||details||
|Registered||charity name||Bonei Diam Limited||
|Charity registration|||nuinber|1163637||
|Company|registration||number|09649856||
|Principle|office and registered|||130aNorthwold|Road|
|office||||London||
|||||E5 8RA||
|||||UK||
|The trustees||||Mr JEnglander||
|||||Mr C Reichberg||
|||||Mrs EWeissman||
|||||Mr AJSprung||
|||||Mr AD Leitner||
|||||Mr BRudzinski||
|||||Mr IMoskovitz||
|Company|secretary|||Mr C Reichberg||
|Independent||auditor||Cohen Arnold||
|||||Chartered<br>Accountants||
|||||&Statutory Auditor||
|||||New Burlington|House|
|||||1075Finchley Road||
|||||LONDON||
|||||NW11 OPU||





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||||Y|EAR ENDED 3|0JUNK 2023|||
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total Funds|Total Funds|
|||||Funds|Funds|2023|2022|
||||Note|g||g||
|INCOME AND||||||||
|ENDOWMENTS||||||||
|Donations<br>and legacies||||1,197,183|50,000|1,247,183|1,171,232|
|Charitable<br>activities||||78,610||78,610|100,402|
|Other trading activities:||||||||
|Nova Health Clinic||||21,357||21,357|12,984|
|Rental income||||4,550||4,550|8,725|
|TOTAL INCOME||||1,301,700|50,000|1,351,700|1,293,343|
|EXPENDITURE||||||||
|Expenditure<br>on raising||funds:||||||
|Costs ofraising donations||||||||
|and legacies|||7|114,639||114,639|213,070|
|Expenditure<br>on charitable||||||||
|activities|||8/9|1,040,114|8,163|1,048,277|1,239,177|
|Nova Health Clinic|||10|186,895||186,895|118,085|
|TOTAL||||1,341,648|8,163|1,349,811|1,570,332|
|NET (DEFICIT) /||||||||
|SURPLUS||||(39,948)|41,837|1,889|(276,989)|
|Transfers between|funds|||50&000|(50,000)|||
|NET MOVEMENT IN||||||||
|FUNDS||||10,052|(8,163)|1,889|(276,989)|
|RECONCILIATION||OF||||||
|FUNDS||||||||
|Total funds brought|forward|||110,448|57,148|167,596|444,585|
|TOTAL FUNDS CARRIED||||||||
|FORWARD||||120,500|48,985|169,485|167,596|





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||||||2023||2022|
|---|---|---|---|---|---|---|---|
||||Note|||||
|FIXEDASSETS||||||||
|Tangible fixed assets|||16|||208,372|175,429|
|Cl)RRENT ASSETS||||||||
|Debtors|||18||3,500||20,000|
|Cash at bank and in hand|||||33,576||103,343|
||||||37,076||123,343|
|CREDITORS: amounts|falling due within|one||||||
|year|||19||(42,010)||(91,893)|
|NET CURRENT ASSETS||||||(4,934)|31,450|
|TOTAL ASSETSLESS|CURRENT LIABILITIES|||||203,438|206,879|
|CREDITORS: amounts|falling due after|more||||||
|than one year|||20|||(33,953)|(39,283)|
|NKT ASSETS||||||169,485|167,596|
|FUNDS OFTHE CHARITY||||||||
|Restricted funds||||22||48,985|57,148|
|Unrestricted<br>funds||||23||120,500|110,448|
|TOTAL CHARITY FUNDS||||||169,485|167,596|





## 

||BALANCE|BALANCE|SHEET||||
|---|---|---|---|---|---|---|
||30JUNE||2023||||
|||||2023||2022|
||||Note|||f|
|FIXEDASSETS|||||||
|Tangible<br>fixed assets<br>investments|||16<br>17||155,879<br>100|175,429<br>100|
|||||||127,496|
|CURRENT ASSETS|||||||
|Debtors<br>Cash at bank and in hand|||18|11,215<br>33,526||22,949<br>100,812|
|||||37,026||123,761|
|CREDITORS: amounts|falling due within|one|||||
|year|||19|(38,890)||87,733|
|NET CURRENT ASSETS|||||5,851|36,028|
|TOTAL ASSETSLESS|Cl/RRENT LIABILITIES||||161,830|211,557|
|CREDITORS: amounts|falling due after|more|||||
|than one year|||20||(33,953)|39,283|
|NET ASSETS|||||127,877|172,274|
|FUNDS OFTHE CHARITY|||||||
|Restricted<br>funds<br>Unrestricted<br>funds|||22<br>23||48,985<br>78,892|57,148<br>115,126|
|TOTAL CHARITY FUNDS|||||127,877|172,274|





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||||2023|2022|
|---|---|---|---|---|
|CASH FLOWS FROM||OPERATING ACTIVITIES|||
|Net income|||1,889|(276,989)|
|Adjustments for:|||||
|Depreciation oftangible||fixed assets|32,673|21,017|
|Interest payable<br>and similar charges|||904|1,229|
|Changes in:|||||
|Trade and other debtors|||16,500|(19,000)|
|Trade and other creditors|||(49,883)|61,878|
|Cash generated<br>f'rom operations|||2,083|(211,865)|
|Interest received|||(904)|(1,229)|
|Net cash from operating||activities|1,179|(213,094)|
|CASH FLOWS FROM||INVESTING ACTIVITIES|||
|Purchase oftangible assets|||(65,616)|(69,050)|
|Net cash used in investing||activities|(65,616)|(69,050)|
|CASH FLOWS FROM||FINANCING ACTIVITIES|||
|Proceeds trom borrowing|||(5,330)|(9,886)|
|Net cash from financing|activities||(5,330)|(9,886)|
|NET INCREASE / (DECREASE) IN CASH AND|||||
|CASH EQUIVALENTS|||(69,767)|(292,030)|
|CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR|||103,343|395,373|
|CASH AND CASH EQUIVALENTS AT END OFYEAR|||33,576|103,343|





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||||YEARE|NDED 30JUNK 2023|||
|---|---|---|---|---|---|---|
|4.|DONATIONS||AND LEGACIES||||
|||||Unrestricted|Restricted|Total Funds|
|||||Funds|Funds|2023|
||Donations||||||
||North London|||671,160|50,000|721,160|
||Northwest|London||402,268||402,268|
||Manchester|||61,592||61,592|
||Gateshead|||62,163||62,163|
||Legacies||||||
||Legacies||||||
|||||1,197,183|50,000|1,247,183|
|||||Unrestricted|Restricted|Total Funds|
|||||Funds|Funds|2022|
||Donations||||||
||North London|||557,391|10,000|567,391|
||Northwest|London||383,207||383,207|
||Manchester|||116,123||116,123|
||Gateshead|||104,511||104,511|
||Legacies||||||
||Legacies||||||
|||||1,161,232|10,000|1,171,232|
|5.|INCOME|FROM CHARITABLE ACTIVITIES|||||
|||||||Total Funds|
|||||Unrestricted|Total Funds|Unrestricted|
|||||Funds|2023|2022|
|||||||f|
||Patient contributions|||78,610|78,610|100,402|
|6.|OTHER TRADING ACTIVITIES||||||
|||||||Total Funds|
|||||Unrestricted|Total Funds|Unrestricted|
|||||Funds|2023|2022|
||||||f||
||Nova Health Clinic income|||21,357|21,357|12,984|
|7.|COSTS OFRAISING DONATIONS|||AND LEGACIES|||
|||||||Total Funds|
|||||Unrestricted|Total Funds|Unrestricted|
|||||Funds|2023|2022|
||||||f||
||Fundraising|costs||114,639|114,639|213,070|





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||||Unrestricted|Restricted|Total Funds|Total Funds|
|---|---|---|---|---|---|---|
||||Funds|Funds|2023|2022|
||||||4||
|Patient advice|||295,242||295,242|289,892|
|Patient advocacy|||22,213||22,213|39,812|
|Medical|treatment|costs|603,037||603,037|723,467|
|Infertility|education|&awareness|11,316||11,316|70,118|
|Nova Health Clinic|||25,447|8,163|33,610|9,986|
|Support|costs||$2,859||82,859|105,902|
||||1,212,938|8,163|1,048,277|1,239,177|



## 

|9.|COSTS OF|CHAR|ITABLE ACTIV|ITIES BYACT|IVITY TYPE|||
|---|---|---|---|---|---|---|---|
|||||Activities||||
|||||undertaken|Support|Total Funds|Total Funds|
|||||directly|costs|2023|2022|
|||||s|K|||
||Patient advice|||295,242|18,504|313,746|309,826|
||Patient advocacy|||22,213|1,392|23,605|42,550|
||Medical treatment||costs|603,037|44,624|647,661|780,120|
||Infertility<br>education||&awareness|11,316|709|12,025|74,939|
||Nova Health|Clinic||33,610|9,241|42,851|10,673|
||Governance|costs|||8,389|8,389|20,000|
|||||965,418|$2,859|1,048,277|1,239,177|
|10.|COSTS OF|OTHER TRADING ACTIVITES||||||
||||||||Total Funds|
||||||Unrestricted|Total Funds|Unrestricted|
||||||Funds|2023|2022|
|||||||f||
||Nova Health|Clinic|costs||186,895|186,895|118,085|
|11.|NET INCOME FOR THE YEAR|||||||
||This is stated|after charging:||||||
|||||||2023|2022|
||Depreciation|oftangible fixed assets||||32,637|21,017|





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|12. AUDITORS REMUNE|RATION|||||
|---|---|---|---|---|---|
|||||2023|2022|
|Fees payable for the audit ofthe financial||statements||5,400|9,000|
|13. STAFFCOSTS AND EMOLUMENTS||||||
|Total staff costs were as follows:||||||
|||||2023|2022|
||||||f|
|Wages and salaries||||134,283|107,171|
|Social security costs||||7,618|8,989|
|Employer contributions|to pension plans||||177|
|||||141,901|116,336|
|Particulars<br>ofemployees:||||||
|||||2023|2022|
||||||No|
|Number ofFull Time Staff||||1|1|
|Number ofPart Time Staff||||9|5|
|||||10|6|
|The number ofemployees|whose remuneration||for the year fell within the following||bands, were:|
|||||2023|2022|
||||||No|
|f60,000to f69,999|||||1|



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|TANGIBLE FIXED<br>Group|ASSETS|||||
|---|---|---|---|---|---|
||Short|||||
||leasehold|Plant and||||
||improvements<br>f.|machinery<br>f|Equipment|Sefer Torah|Total|
|Cost||||||
|At 30June 2022|86,197|1,813|113,785|53,500|255,295|
|Additions|65,616||||65,616|
|At 30June 2023|151,813|1,813|113,785|53,500|320,911|
|Depreciation||||||
|At 1 July 2022|29,445|1,383|47,968|1,070|79,866|
|Charge for the year|20,492|108|11,024|1,049|32,673|
|At 30June 2023|49,937|1,491|58,992|2,119|112,539|
|Carrying<br>amount||||||
|At 30June 2023|101,876|322|54,793|51,381|208,372|
|At 30June 2022|56,752|430|65,817|52,430|175,429|
|any||||||
||Short|||||
||leasehold|Plant and||||
||improvements|machinery|Equipment|Sefer Torah|Total|
||||f.||0|
|Cost||||||
|At 30June 2022|86,197|1,813|113,785|53,500|255,295|
|Additions||||||
|At 30June 2023|86,197|1,813|113,785|53,500|255,295|
|Depreciation||||||
|At 1 July 2022|29,445|1,383|47,968|1,070|79,866|
|Charge for the year|7,369|108|11,024|1,049|19,550|
|At 30June 2023|36,814|1,491|58,992|2,119|99,416|
|Carrying<br>amount||||||
|At 30June 2023|49,383|322|54,793|51,381|155,879|
|At 30June 2022|56,752|430|65,817|52,430|175,429|



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|Movement<br>in market value|||
|---|---|---|
||2023f|2022|
|Market value at 1July 2022|100|100|
|Market value at 30June 2023|100|100|
|Historical cost at 30June 2023|100|100|



|Analysis ofinvestments<br>at|30June 2023 betwe|en funds|||
|---|---|---|---|---|
||Unrestricted|Restricted|Total Funds|Total Funds|
||Funds|Funds|2023|2022|
|Other investments|||||
|UK Group undertakings|100||100|100|



## 

||||||Group||Company||
|---|---|---|---|---|---|---|---|---|
||||||2023|2022|2023|2022|
||||||||a|f|
|Amounts|owed by group||undertakings||||7,715|2,949|
|Prepayments||and accrued|income||3,500|20,000|3,500|20,000|
||||||3,500|20,000|6,785|22,949|
|See note|26for related party transactions|||included<br>in other||debtors.|||
|CREDI|TOR|S: Amounts|falling due within||one year||||
||||||Group||Company||
||||||2023|2022|2023|2022|
|Social security and other|||taxes||8,678|12,733|8,678|12,733|
|Accruals|and|deferred income|||14,250|22,160|11,400|18,000|
|Loan creditors|||||18,812|57,000|18,812|57,000|
||||||42,010|91,893|42,175|87,733|



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|CRE|DITO|RS:|Amounts<br>falling d|ue after more than on|e year|||
|---|---|---|---|---|---|---|---|
|||||Group||Company||
|||||2023|2022<br>f|2023<br>f|2022|
|Bank|loans|snd|overdraft|33,953|39,283|33,953|39,283|



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|Group|||||||
|---|---|---|---|---|---|---|
|||Balance at|Incoming|Outgoing||Balance at|
|||1July 2022|resources|resources|Transfers|30June 2023|
|||||8|||
|Restricted|Fund|57,148|50,000|(8,163)|(50,000)|48,985|
|||Balance at|Incoming|Outgoing||Balance at|
|||1 July 2021|resources<br>f|resources<br>f|Transfers|31June 2022|
|Restricted|Fund|65,311|10,000|(18,163)||57,148|
|Company|||||||
|||Balance at|Incoming|Outgoing||Balance at|
|||1July 2022|resources|resources|Transfers|30June 2023|
|||||||f,|
|Restricted|Fund|57,148|50,000|(58,163)||48,985|
|||Balance at|Incoming|Outgoing||Balance at|
|||1 July 2021|resources|resources|Transfers|31June 2022|
|Restricted|Fund|65,311|10,000|(18,163)||57,148|





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|UNRE<br>Group|STRICTED|INC|OME FUNDS||||||
|---|---|---|---|---|---|---|---|---|
||||Balance at|Incoming|Outgoing||Balance at||
||||I July 2022|resources|resources|Transfers|30|June 2023|
||||8||||||
|General|Funds||110,448|1,301,700|(1,341,648)|50,000||120,500|
||||Balance at|Incoming|Outgoing|||Balance at|
|||1|July 2021|resources|resources<br>f|Transfers<br>f|30June 2022||
|General|Funds||379,274|1,283,343|(1,552,169)|||110,448|
|Company|||||||||
||||Balance at|Incoming|Outgoing||Balance at||
||||1July 2022|resources|resources|Transfers|30|June 2023|
|||||||||8|
|General|Funds||115,126|1,280343|(1,316,577)|||78,892|
||||Balance at|Incoming|Outgoing|||Balance at|
|||1|July 2021|resources|resources<br>f|Transfers|30June 2022||
|General|Funds||379,274|1,270,359|(1,534,507)|||115,126|



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|Group||||||
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2023|
||||f|||
|Tangible fixed assets|||159,387|48,985|208,372|
|Current assets|||37,076||37,076|
|Creditors less than|1year||(42,010)||(42,010)|
|Creditors greater than||1 year|(33,953)||(33,953)|
|Net assets|||120,500|48,985|169,485|



|Company|||Unrestricted|Restricted|Total Funds|
|---|---|---|---|---|---|
||||Funds|Funds|2023|
||||f.|f||
|Tangible fixed assets|||106,894|48,985|155,879|
|Invesunents|||100||100|
|Current assets|||44,741||44,741|
|Creditors less than|1|year|(38,890)||(38,890)|
|Creditors greater than||1 year|(33,953)||(33,953)|
|Net assets|||78,892|48,985|127,877|





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||Group||||||Unrestricted|Restricted|Restricted|Total Funds|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||Funds||Funds|2022|
||||||||||f||
||Tangible|fixed|assets||||118,281||57,148|175,429|
||Current|assets|||||123,343|||123,343|
||Creditors|less than<br>1 year|||||(91,893)|||(91,893)|
||Creditors|greater than||1 year|||(39,283)|||(39,283)|
||Net assets||||||110,448||57,148|167,596|
||Company||||||Unrestricted|Restricted||Total Funds|
||||||||Funds||Funds|2022|
||Tangible|fixed|assets||||118,281||57,148|175,429|
||Investments||||||100|||100|
||Current|assets|||||123,761|||123,761|
||Creditors|less than<br>1year|||||(87,733)|||(87,733)|
||Creditors|greater than||1 year|||(39,283)|||(39,283)|
||Net assets||||||115,126||57,148|172,274|
|24.|ANALYSIS OF CHANGES IN NET DEBT||||||||||
||Group||||||||||
||||||||At 1July||At|30June|
||||||||2022|Cash|flows|2023|
||Cash in|hand and at bank|||||103,343|(69,767)||33,576|
||Debt due after||one year||||(39,283)|5,330||(33,953)|
||||||||64,060|(64,437)||(377)|
|25.|OPERATING||LEASE COMMITMENTS||||||||
||The total|future|minimum||lease payments|under|non-cancellable<br>operating||leases are as follows:||
||||||||||2023|2022|
||Not later|than|1 year||||||61,480|51,480|
||Later than<br>1 year and|||not|later than 5 years||||139,920|133,920|
||Later than 5 years||||||||27,480|54,960|
||||||||||228,880|240,360|



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|SUMMARY OF|MANCHESTER BRANCH|||
|---|---|---|---|
|||2023|2022|
|Income||||
|Donations<br>Received||61,717|103,982|
|Other Income||4,550|5,525|
|~E*<br>At||||
|Medical treatment|costs|67,835|142,371|
|Patient advice and|referral costs|32,649|43,570|
|Fundraising<br>costs|||23,177|
|Total Expenditure||100,484|209,118|