Charity registration number 1169041 (England and Wales)
UKLFI CHARITABLE TRUST CIO
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
UKLFI CHARITABLE TRUST CIO
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Charity number (England and Wales)
Principal address
Independent examiner
A Melkman M Polonsky S Storring A Levy Dr Efrat Sopher
1169041 2 Leman Street London United Kingdom E1W 9US
Gravita Audit II Limited Aldgate Tower 2 Leman Street London United Kingdom E1 8FA
(Appointed 9 November 2024)
UKLFI CHARITABLE TRUST CIO
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 - 14 |
UKLFI CHARITABLE TRUST CIO
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their report and financial statements for the year ended 31 December 2024.
The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the Charity.
Legal and administrative information set out at the front of these financial statements form part of this report.
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 dated 5 September 2016, the Charities Act 2011 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 Charity's objects are:
- to advance legal education in national and international political, social and economic policy regarding:
(i) the State of Israel and; (ii) the causes and effects of antisemitism, particularly antisemitism which manifests itself with regard to the State of Israel,
for the public benefit including, without limitation, through
- Organising legal training
- The staging of legal lectures and
- The promotion of legal research and the publication of its useful results
-
to promote racial harmony for the public benefit by the elimination of anti-semitism, particularly antisemitism which manifests itself with regard to the State of Israel by
-
(i) providing legal support to victims of antisemitism;
-
(ii) helping such victims by providing advice, advocacy, care, relief and assistance and; (iii) fostering relations among lawyers for the purpose of providing such legal support and help.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
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UKLFI CHARITABLE TRUST CIO
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and performance
A major area of the Charity’s work during 2024 has been assisting students facing antisemitism, particularly antisemitism manifesting itself with regard to Israel. Activities included advising, assisting and representing individual students and student societies, working with Universities to prevent antisemitism, and providing educational materials on our website, relevant to addressing antisemitism.
The charity has also helped other victims of antisemitism by providing legal support, advice, advocacy and assistance to victims of antisemitism.
Many of these actions have been made possible through fostering relations among lawyers, in particular through regular communications with lawyers interested in addressing these issues and through educational events.
The Charity has had to tackle a massive increase of antisemitism since 7 October 2023, in particular in universities, in medical settings and in the workplace, increasing its workload considerably. The Charity has taken on more volunteers to assist with the work.
Educational events included lectures on a variety of subjects related to legal issues regarding the State of Israel and / or antisemitism. We have continued to host most of our talks online as webinars.
The subjects have included: Two States for Two Peoples?, Judicial Review in Israel and the UK, The Relationship between Courts and Parliaments, Judicial Reforms: Assessment and Prospects, Anti-Zionism as National Origin Discrimination, International Law Tailor made for Israel, Using Litigation to Stop BDS, Scotland and Israel: The Impact of Devolution, The UK Counter BDS Bill, Will Another ICJ Advisory Opinion on Israel help or hinder Peace?, Emergency Briefing: Operation Iron Swords, The Law of Armed Conflict and the Gaza Strip, 7th October Denial and The BBC: What is it doing and what can we do about it?
The webinars attracted significant audiences from all over the UK and elsewhere in the world. Videos of these webinars have been posted on the Charity’s YouTube channel, where they have continued to attract many further viewings.
The Charity continued to add and update its website educational resources.
The Charity continued to share resources with UKLFI Limited, a non-profit company limited by guarantee. The Trustees consider that the Charity benefited significantly from its relationship with UKLFI Limited and are satisfied that the arrangements between the Charity and UKLFI Limited properly address any conflicts of interest.
Financial review
The Charity’s income of £586,462 (2023: £228,328) was mainly made up of donations received.
The Charity did not charge for its webinars, so no entrance fees were generated from the webinars, although some donations were received from those attending.
The annual expenditure amounted to £286,158 (2023: £105,278 ).
As at 31 December 2024 UKLFI Charitable Trust carried forward unrestricted general funds of £463,133(2023: £182,829) and restricted funds of £20,000.
In line with the recommendations of the Charity Commission, the trustees have formally adopted a reserves policy. This recognises that the income of the Trust does not arise evenly year on year and so to enable the Trust to plan its activities it is prudent to hold reserves.
It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to at least six months’ expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in
place to mitigate exposure to the major risks.
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UKLFI CHARITABLE TRUST CIO
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
Taxation
The fund is a Charity and is recognised as such by the Inland Revenue for taxation purposes. As a result there is no liability to taxation on any of its income.
Structure, governance and management
The Charity was established by a governing document dated 5 September 2016 and registered with the Charity Commission under Charity number 1169041.
The current trustees and trustees who served during the year were:
H Rose (Deceased 23 May 2025) A Melkman M Polonsky S Storring J Sher (Resigned 12 September 2024) A Levy Dr Efrat Sopher (Appointed 9 November 2024)
The existing trustees are responsible for appointing further trustees.
The minimum number of trustees is three and there is no maximum number that may be appointed.
The trustees' report was approved by the Board of Trustees.
.............................. Dr Efrat Sopher Trustee 15/9/2025 Dated: .........................
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UKLFI CHARITABLE TRUST CIO
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF UKLFI CHARITABLE TRUST CIO
I report to the trustees on my examination of the financial statements of UKLFI Charitable Trust CIO (the Charity) for the year ended 31 December 2024.
Responsibilities and basis of report
As the trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
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.
Your attention is drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice Issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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:
-
1 accounting records were not kept in respect of the Charity as required by section 130 of the Charities Act 2011.
-
2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
Sarah Wilson FCA
for and behalf of Gravita Audit II Limited
Chartered Accountants
Aldgate Tower 2 Leman Street London E1 8FA United Kingdom
16/9/2025 Dated: .........................
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UKLFI CHARITABLE TRUST CIO
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
| Unrestricted Restricted funds funds 2024 2024 Notes £ £ Income from: Donations and legacies 2 557,515 20,000 Other trading activities 3 5,135 - Investments 4 3,812 - Total income 566,462 20,000 Expenditure on: Charitable activities 6 286,158 - Total expenditure 286,158 - Net income and movement in funds 280,304 20,000 Reconciliation of funds: Fund balances at 1 January 2024 182,829 - Fund balances at 31 December 2024 463,133 20,000 |
Total Unrestricted Restricted funds funds 2024 2023 2023 £ £ £ 577,515 164,448 63,880 5,135 - - 3,812 - - 586,462 164,448 63,880 286,158 40,852 64,426 286,158 40,852 64,426 300,304 123,596 (546) 182,829 59,233 546 483,133 182,829 - |
Total 2023 £ 228,328 - - |
|---|---|---|
| 228,328 105,278 |
||
| 105,278 | ||
| 123,050 59,779 |
||
| 182,829 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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UKLFI CHARITABLE TRUST CIO
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024
| 2024 | 2023 | ||||||
|---|---|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |||
| Current assets | |||||||
| Debtors | 11 | 14,251 | 2,302 | ||||
| Cash at bank and in hand | 479,275 | 233,805 | |||||
| 493,526 | 236,107 | ||||||
| Creditors: amounts falling due within | 12 | ||||||
| one year | (10,393) | (53,278) | |||||
| Net current assets | 483,133 | 182,829 | |||||
| The funds of the Charity | |||||||
| Restricted income funds | 13 | 20,000 | - | ||||
| Unrestricted funds | 14 | 463,133 | 182,829 | ||||
| 483,133 | 182,829 |
15/9/2025 The financial statements were approved by the trustees on .........................
.............................. Dr Efrat Sopher Trustee
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UKLFI CHARITABLE TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
Charity information
UKLFI Charitable Trust CIO is a Charitable Incorporated Organisation, registered in England. The Charity Registration number is 1169041.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
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. The principal accounting policies adopted are set out below.
1.2 Charitable funds
Unrestricted funds are available for anything within the Charity’s charitable objects.
Restricted funds are available for research about antisemitism which manifests itself with regard to the State of Israel.
1.3 Incoming resources
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.
1.4 Resources expended
Expenditure is accounted for on an accruals basis and includes any VAT that cannot be recovered. Where possible costs are allocated directly to the activities to which they relate.
Governance costs are those that relate to the general running of the Charity and its infrastructure.
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UKLFI CHARITABLE TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
(Continued)
1.5 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:
Plant and equipment
33.33% straight line basis
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 net income/(expenditure) for the year.
The assets’ residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.
1.6 Cash and cash equivalents
Cash and cash equivalents includes cash in hand.
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.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the Charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
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.
1.7 Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the Charity.
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UKLFI CHARITABLE TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
2 Income from donations and legacies
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | |
| £ | £ | £ | £ | £ | £ | |
| Donations and gifts | 557,515 | 20,000 | 577,515 | 164,448 | 63,880 | 228,328 |
3 Income from other trading activities
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Educational events | 5,135 | - | |
| 4 | Income from investments | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Interest receivable | 3,812 | - |
5 Independent examiners fee
During the year ending 31 December 2024, the Charity paid fees of £3,780 to the accountants for the independent examination review.
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UKLFI CHARITABLE TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
6 Expenditure on charitable activities
| Cost of generating funds Educational program Advise, assistance and research Governance costs 2024 2024 2024 2024 £ £ £ £ Direct costs Venue hire, catering and related costs - 2,502 - - Advertising, promotional, printing, postage and stationary 437 488 - - Travel and volunteers expense - 1,920 - - Subscriptions - - - 595 Computer and website costs - 1,105 1,106 - Insurance and general - - - 566 Bank charges 665 - - - Legal and professional expenses - - 2,300 - Consultancy and assistance 25,635 99,591 121,275 - Accountancy fees - - - 3,780 Sundry - - 50 - 26,737 105,606 124,731 4,941 Share of support and governance costs Support 514 2,030 2,397 (4,941) Governance 2,511 9,918 11,714 - 29,762 117,554 138,842 - Analysis by fund Unrestricted funds 29,762 117,554 138,842 - 29,762 117,554 138,842 - |
Support costs 2024 £ - - - - 344 - - - 20,179 - 3,620 24,143 - (24,143) - - - |
Total 2024 £ 2,502 925 1,920 595 2,555 566 665 2,300 266,680 3,780 3,670 |
|---|---|---|
| 286,158 - - |
||
| 286,158 | ||
| 286,158 | ||
| 286,158 |
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UKLFI CHARITABLE TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
| 6 Expenditure on charitable activities Previous year: Cost of generating funds Educational program Advise, assistance and research Governance costs 2023 2023 2023 2023 £ £ £ £ Direct costs Venue hire, catering and related costs - 2,365 - - Advertising, promotional, printing, postage and stationary 16 - 60 - Travel and volunteers expense - 131 9 - Computer and website costs - 87 87 - Insurance and general - - - 541 Bank charges 179 - - - Legal and professional expenses - - 6,000 - Consultancy and assistance 3,077 12,033 67,205 - Accountancy fees - - - 3,780 Sundry - 5,000 - - 3,272 19,616 73,361 4,321 Support 160 960 3,588 - Governance 147 881 3,293 (4,321) Analysis by fund Unrestricted funds 3,579 16,457 20,816 - Restricted funds - 5,000 59,426 - 3,579 21,457 80,242 - |
(Continued) Support costs Total 2023 2023 £ £ - 2,365 - 76 - 140 - 174 - 541 - 179 - 6,000 4,708 87,023 - 3,780 - 5,000 4,708 105,278 (4,708) - - - - 40,852 - 64,426 - 105,278 |
(Continued) Support costs Total 2023 2023 £ £ - 2,365 - 76 - 140 - 174 - 541 - 179 - 6,000 4,708 87,023 - 3,780 - 5,000 4,708 105,278 (4,708) - - - - 40,852 - 64,426 - 105,278 |
|---|---|---|
| 105,278 - - |
||
| 40,852 64,426 |
||
| 105,278 |
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UKLFI CHARITABLE TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
7 Trustees
None of the trustees (or any persons connected with them) received any remuneration during the year.
The total amount of donations received without conditions from trustees amounted to £7,936 (2023: £12,850 ).
8 Employees
There were no employees in the current or previous year.
9 Taxation
The Charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
10 Tangible fixed assets
| Cost At 1 January 2024 At 31 December 2024 Depreciation and impairment At 1 January 2024 At 31 December 2024 Carrying amount At 31 December 2024 At 31 December 2023 Debtors Amounts falling due within one year: Other debtors Prepayments and accrued income |
Plant and equipment £ 1,092 1,092 1,092 1,092 - - 2024 2023 £ £ 1,500 - 12,751 2,302 14,251 2,302 |
Plant and equipment £ 1,092 1,092 1,092 1,092 - - 2024 2023 £ £ 1,500 - 12,751 2,302 14,251 2,302 |
|---|---|---|
| 1,092 | ||
| 1,092 | ||
| 1,092 | ||
| - | ||
| - | ||
| 2023 £ - 2,302 |
||
| 2,302 |
11 Debtors
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UKLFI CHARITABLE TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
12 Creditors: amounts falling due within one year
| Other creditors Accruals and deferred income |
2024 £ 6,613 3,780 10,393 |
2023 £ 5,400 47,878 |
|---|---|---|
| 53,278 |
13 Restricted funds
The restricted funds of the Charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At 1 The Sybil Shrine Memorial Trust Previous year: At 1 Restricted funds Muriel and Gershon Coren Charitable Foundation Monitoring antisemitism |
January 2024 Incoming resources Resources expended At 31 December 2024 £ £ £ £ - 20,000 - 20,000 January 2023 Incoming resources Resources expended At 31 December 2023 £ £ £ £ - 58,880 (58,880) - - 5,000 (5,000) - 546 - (546) - 546 63,880 (64,426) - |
January 2024 Incoming resources Resources expended At 31 December 2024 £ £ £ £ - 20,000 - 20,000 January 2023 Incoming resources Resources expended At 31 December 2023 £ £ £ £ - 58,880 (58,880) - - 5,000 (5,000) - 546 - (546) - 546 63,880 (64,426) - |
|---|---|---|
| - |
14 Unrestricted funds
The unrestricted funds of the Charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At | 1 | January | Incoming | Resources | At 31 | |
|---|---|---|---|---|---|---|
| 2024 | resources | expended | December | |||
| 2024 | ||||||
| £ | £ | £ | £ | |||
| General funds | 182,829 | 566,462 | (286,158) | 463,133 |
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UKLFI CHARITABLE TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
| 14 Unrestricted funds Previous year: At 1 General funds 15 Analysis of net assets between funds At 31 December 2024: Current assets/(liabilities) At 31 December 2023: Current assets/(liabilities) |
(Continued) January 2023 Incoming resources Resources expended At 31 December 2023 £ £ £ £ 59,233 164,448 (40,852) 182,829 Unrestricted Restricted Total funds funds 2024 2024 2024 £ £ £ 463,133 20,000 483,133 463,133 20,000 483,133 Unrestricted Restricted Total funds funds 2023 2023 2023 £ £ £ 182,829 - 182,829 182,829 - 182,829 |
(Continued) January 2023 Incoming resources Resources expended At 31 December 2023 £ £ £ £ 59,233 164,448 (40,852) 182,829 Unrestricted Restricted Total funds funds 2024 2024 2024 £ £ £ 463,133 20,000 483,133 463,133 20,000 483,133 Unrestricted Restricted Total funds funds 2023 2023 2023 £ £ £ 182,829 - 182,829 182,829 - 182,829 |
|---|---|---|
| Total 2024 £ 483,133 |
||
| 483,133 | ||
| Total 2023 £ 182,829 |
||
| 182,829 |
16 Related party transactions
Transactions with related parties
During the year, UKLFI Limited, a company with common key personnel charged £198,026 (2023: £70,361 ) to the Charity in connection with secondment of staff and other support costs.
The following amounts were outstanding at the reporting end date:
| Amounts owed to | related | |
|---|---|---|
| parties | ||
| 2024 | 2023 | |
| £ | £ | |
| Other related parties | 6,613 | 49,678 |
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