## **BRITISH FRIENDS OF ORAYTA**
## **Registered Charity**
## **No: 1181839**
## **Report and Accounts**
**For the year ended 31[st] December 2024**
**S J Hands Maat**
**Accountant Seren Y Mor**
**Stad Gwastadgoed Isaf**
**Llwyngwril Gwynedd, LL37 2LA**
## **Independent Examiner’s Report of the Trustees of**
## **BRITISH FRIENDS OF ORAYTA**
I report on the accounts of the trustees for the year ended 31[st] December 2024 which are set out on the following pages.
## **Respective Responsibilities of the Trustees and Examiner.**
The Charity’s Trustees are responsible for the preparation of the accounts The Charity’s Trustees consider that an audit is not required for the year under Section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- a) Examine the accounts under Section 145 of the Charities Act,
- b) To follow the procedures laid down in the general directions given by the Charity Commission under Section 145(5)(b) of the Charities Act, and
- c) To state whether matters have come to my attention.
## **Basis of Independent Examiner’s Statement**
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would require an audit, and consequently no op inion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent Examiner’s Statement**
In connection with my examination, no matter has come to my attention:
- (1) Which gives me reasonable cause to believe that in, any material respect, the requirements:
- (a) To keep accounting records in accordance with Section 130 of the Charities Act; and
- (b) To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
- (2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Seren Y Mor
Stad Gwastadgoed Isaf
Llwyngwril Gwynedd, LL37 2LA
Stephen J Hands Accountant
13[th] October 2025
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## **BRITISH FRIENDS OF ORAYTA**
||**Statement of Financial Activities- Account** **for the year ended 31st December 2024**||
|---|---|---|
|2023||2024|
|£|Income|£|
|27,469|Donations Received
|27,032|
||Expenditure||
|27,469|Grant making to Orayta
|23,396|
|Nil|Net Surplus of Income for the year|3,636|
|======||======|
||**Balance Sheet as at 31 December 2024**||
||Assets||
|Nil|Cash at Barclays Bank|3,636|
|Nil|Liabilities: Creditors|Nil|
|Nil||3,636|
|======||======|
||Represented by:||
||Accumulation Income and Expenditure Account||
|Nil|Balance as at 1stJanuary 2024|Nil|
|Nil|Net Surplus for the year|3,636|
|Nil|Balance as at 31stDecember 2024|3,636|
|======||======|
Trustee (signed Mr D Clements) 13[th] October 2025
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## **British Friends of Orayta**
## **Report of the Trustees for the year ended 31 December 2024**
The Trustees present their annual report and accounts for the year ended 31 December 2024 and confirm they comply with the Charities Act 1993, as amended by the Charities Act 2006, the Constitution of British Friends of Orayta, and the Charities Act SORP 2005.
## **Reference and Administrative information**
Charity name British Friends of Orayta Charity Registration Number 1181839 Address 105 Bristol Road Edgbaston Birmingham B5 7TX
## **Trustees**
Daniel Clements Geoffrey Clements Alan Stanton
## **Bankers**
Barclays Bank 161 High Street Kings Heath Birmingham B14 7LA
## **British Friends of Orayta Report of the Trustees for the year ended 31 December 2024**
## **Structure, Governance, and Management**
## **Governing Document**
British Friends of Orayta is constituted as a charity registered with the Charity Commission in February 2019 under Charity Number 1181839. It is governed by a Constitution last updated in January 2019.
## **Organisational Structure**
The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits.
The trustees meet annually to take decisions relating to the activities of the charity. There are no subcommittees.
## **Recruitment and appointment of trustees**
The trustees are former students or have a relationship with Orayta. Trustees are selected because of their relationship with Orayta and evidence of participation in the life of the organisation. Trustees shall have competences in finance, or third sector organisations, or professional involvement in education.
## **Induction and training of trustees**
New trustees are given copies of the Constitution. A number of publications from the Charity Commission in hard copy or electronic form are provided including the guidance on charities and the public benefit and on the advancement of religion for the public benefit.
## **Risk Management**
The trustees have assessed the risks the charity faces which relate the level of continuing donations to the charity. The trustees review the risks at their meetings and consider that they are negligible as the charity has no costs and all income is passed on to Orayta.
## **Objectives and activities**
## **Our objectives**
These are set out in our Constitution and are:
THE ADVANCEMENT OF THE ORTHODOX JEWISH FAITH BY MAKING GRANTS TO INDIVIDUALS AND/OR RELIGIOUS EDUCATIONAL INSTITUTIONS WHICH FURTHER THE ADVANCEMENT OF THE ORTHODOX JEWISH FAITH AND IN PARTICULAR BUT NOT EXCLUSIVELY BY MAKING SUCH GRANTS TO YESHIVAT ORAYTA IN ISRAEL.
## **Our activities**
The charity receives donations from students (former and current) of Orayta, parents of students (former and current), communal organisations, charitable trusts, and individual donors who are not parents of students at Orayta. Several times a year the accumulated funds are transferred to Orayta to assist with their expenditure requirements.
## **Statement of compliance with the duty in section 4 of Charities Act 2006**
In setting our objectives and planning our activities, the trustees have given careful consideration to the Charity Commission’s general guidance on public benefit and in particular to its supplementary public benefit guidance on advancing education.
## **Financial review**
The trustees’ policy is to transfer to Orayta all accumulated funds several times a year leaving only a small positive balance in our account.
## **Principal Funding Sources**
The charity’s only source of funding is voluntary donations. Our income for the period ending 31[st] December 2024 of £27,032 (2023 £27,469) came from parents of former and current students and individual supporters of Orayta.
## **Investments**
The charity has no investments.
## **Statement of Trustees’ responsibilities**
The charity trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards.
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 1993, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Constitution. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees for the purposes of charity law who served during the year and up to the date of this report are set out on page 1.
Approved by the trustees and signed on its behalf by:
Mr Daniel Clements 13[th] October 2025
## **BRITISH FRIENDS OF ORAYTA**
## **Notes to the Accounts**
## **1: Accounting Policies**
## a: Basis of preparation
The Financial statements have been prepared under the historic cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting by Charities 2015 FRSSE. The following are the accounting policies which have been applied in dealing with material items:
## b: Funds structure
All funds are unrestricted. The charity has not designated any funds for a specific purpose.
## c: Incoming resources.
All incoming resources are recognised once the charity has entitlement to the resources. It is certain the resources will be received _,_ and the monetary value of incoming resources can be measured with sufficient reliability. Voluntary donations are included in the statement of financial activities when receivable. The charity does not receive any grants, donated services, or investment income. The charity has no trading activity.
## d: Resources expended.
Liabilities are recognised as resources expended as soon as there is legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under the headings that aggregate all costs related to the category.
## e: Irrecoverable VAT.
Irrecoverable VAT is charged against the category of resources expended for which it was incurred.
f: Allocation of overhead and support costs, costs of generating funds, costs of charitable activities, Governance costs, purchase
of fixed assets and depreciation, and pensions.
No costs were incurred and no assets purchased. No assets are held and there is no depreciation. There are no employees and no pension obligations.
## **2: Related part transactions and trustee remuneration.**
Trustees received no emoluments and did not claim any expenses
## **3: Corporation Tax.**
The charity is exempt from tax on income and gains falling within Section 505 of the Taxes Act 1988 or Section 252 of the Taxation of Chargeable Gains Act 1992 to the extent these are applied to its charitable objects. No tax charges have arisen in the charity.
## **4: Staff costs.**
There are no employees.
## **5: Fixed assets: Tangible assets.**
There are no fixed assets.
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