Charity registralion number: 1184809
Company number: CE018465
FRIENDS OF ESRA IN ISRAEL
Annual Report and A¢counts
Period start date: 0110412022 Period end date: 3110312023

Contents
Reference and Adminlstratlve Details
Page 1
Trustees Report
Pages2-4
Indep8ndent Examiners Report
Page 5
SOFA
Page 6
Balance Sheet
Page 7
Notes to the Accounts
Pages 8- 13

FRIENDS OF ESRA IN ISRAEL
Reference and Administrative Details
Trustees:
Richard Stein (Chair)
Stephen Samuel (Tr•asurerl
Roger Adelman
Adam Davis (appointed 27 November 2022)
Peter Victor Young {appointed 27 November 20221
Charity registratlon number.
Company numb•r:
1184809
CE018465
Registered Offic8:
Kinetic Business Centre
Theobald Street
Borehamwood
WD6 4PJ
Independent Examiner:
Jonathan Levy
ACCA- 1469184
17 Kings Drive
Edgware
HA8 8ED

FRIENDS OF ESRA IN ISRAEL
Trustees, Annual Report for Year to 31 March 2Q23
The trustees are pleased to present their annual report together with the financial statements of the charity lor
the year to 31 March 2023. Reference and administrative infomialion set OLtI on page 1 forms part of this
report. The financial statements comply with current statutory requirements. the charitys constitution and the
Statement of Recommended Practice- Accounting and Reporting by Charities.. SORP applicable to charities
preparing their accounts in accordance with FRS 102.
Structure, Governance and Management
Governing document
Friends of ESRA in Israel is govemed by a Trust Deed and constlluted as a charilable incorporated
organisalion ICIOI and is registered with the Charity Commission as charity number 1184809. The company is
govemed by its Constitution.
Organisatlonal Structure
The rul8s for Trustee selection are presented in detsil in the Twst Deed. however the main points
are-
(a) There musl be at least Ihreo charity trustees. If the number falls below this minimum. the remaining trustee
or trustees may act only lo call a meeting of the charity trustees. or appoint a new charity trust&8
Ibl There is no maximum number of charity trustees that may be 8PFM)inted to the CIO.
First charlty trustees
The first charity trustees are as follows. and are apFKJinted for the followng tem)s'.
Richard Stein, Stephen Samuel and Roger Adelman.
On 27 November 2022 Adam Davis and Peter Victor Young were appointed trustees of the charity.
Appointmènl of charity trustees
111 Apart from the first charity trustees. every trustee must be appointed for a term of three years by a
resolution passed at 8 properly convened meeting of the charity tystees.
{2} In selecting individuals for appointment as charity trustees, the chartty trustees musl have regard tr) the
skills, knowledge and experience needed for the effective admini8tration of the CIO.

Objectives and activities
Summary of the purposes of the charity as set out in its governlng document
To provide such financial or rnaterial assistance to support the ch8ritable work of ESRA Israel, as the trustees
shall from time to time determine with particular preference for support of projects which relieve the charitable
needs of children aTrJ young people.
FRIENDS OF ESRA IN ISRAEL
Trustees, Annual Report for Year to 31 March 2023
Summary of the maln actlvities In relation to those purposes for the public benefrt, In
particular, the activitles, projects or services Identlfied In the accounts
The main aclrvities during Ihe year continued to be the raising of fvnds from the general public through
fundraising events and 8Ctivities. Add￿OnallY. education events took place to promote the work of ESRA to the
wider public.
Policy on grant making
The Trustees have agreed a policy to make grants to ESFi4 in l$rpel on a ￿l¢&YeadY basis.. once in the
Autumn and once in the Spring.
Achievements and performance
Summary of the main achievements of the charity. idenllfying the difference the charity's work
has made to the circumstancas of its beneficiaries and •ny wider benefits to society as a
whole
During the period covered by this report- April 2022 to March 2023, the charity undertook the
following activities=
The Trustees and committee continued to work dosely with donors across the UK raising funds for
The Student Build a Community Project. which is currently tbe main beneficiary of semi-annual grants
from the charity, as well as promoting the English Tutoring Programme.
Income was achieved through donations from both individuqls and charitable foundations.
The Students Build a Communi
ESRA'S Students Build a Community project. in cooperation with local municipalities. provides
financially stressed students with housing in disadvantaged neighbourhoods. In retum, the students
each rnentor a group of four challenged local schoolchildren and become social leaders in the
community. Th8 project operates across 6 neighbourhoods In Netanya. Akko and South Tel-Aviv-
Yaffo.
As a result of the impact of the work, which is supported in part by a grant of £42,250 provided by The
Friends of ESRA in Israel. 870/0 of the 213 schoolchildren who took part in the project expressed a
feeling of increased self-confidence, and all the 58 student mentors Gompleted their degrees with

most becoming social activists. In total. 14.500 Community Students volunteer hours were invested in
raising the quality of life and helping the population in needy neighbourhoods.
The En lish Tulorin Pro
ram
This volunteer driven project connects Israeli teenagers who wish to praclise their English skills with
English speaking volunteers from across the wodd. The Friends of ESRA in the UK works closely with
our partners, The Jewish Volunteers Network to help promote the opportunity to volunteer on the
programme- and in the last year, over 78 UK based voluntoers held weekly 40-minute Ghat sessions
with 8th-12th grade students, with a focus on improving English oral skills. The total number of hours
inv8Sted by the UK volunteers is calculated as being in excess of 2.300 hours over a 30 week period.
The charity also welcom8d Pet8r Young and Adam Davis a8 new tnjstees to help bolster the
governance, fundraising and outreach of the charity.

FRIENDS OF ESRA IN ISRAEL
Trustees, Annual Report for Year to 31 March 2Q23
Financial review
Review of the chaiity's financial position at the end of the period
The charity held reserves of£9,358 on 31 March 2023.
Statement explaining the policy for holding reserves st4ting why they are held
The reserves contain a small operating sum however the majority wll be awarded as a grant on receipt of a
successful application by ESRA in Israel during 2023124.
The charity's principal sources of funds (including any fvndraislng)
The charity raises funds from the general public. generally througb fundraising events and digital direct appeal
Campaigns.
Donations are given in lieu of a fee to guest speakers from ESRA Israel who educate community groups on the
work of ESRA.
Declarations
The company has taken advantage of the small companies, exemption in preparing the report above.
The trustees declare that they have approved the trustees. report ab)ve.
Signed on behalf of the charfty's trusteesldirectors:
Signature:
Full Name:
Position:
Date".
tephen Samuel
Trustee

Report of the independent examiner to the trustees of Friends of ESRA in Israel
I report to the charity trustees on my examination of the ac(K*unts of the Company for the year ended
31 March 2023.
Responsibilities and basis of report
As the charrty's trustees of the Company (who are also the directors of the company for the purposes
of company law}, you are responsible for the preparation of the accounts in accordan￿ with the
requirements of the Companies Act 2006 (Ihe 2006 Acr>.
Having satisfied myself that the accounts of the Company are not required to be audited for this year
under Part 16 of the 2006 Act and are eligible for independant examination, I report in respect of my
examination of your charity's accounts as carried out under section 145 of the Charitie5 Act 2011
("the 2011 Act"). In carrying out my examination, I have followed the Directions given by the Charity
Commission (under section 145(51(b) of the 2011 Act.
Independent examinerfs statement
I have completed my examination. I confimi that no material matters have come to my attention which
gives me cause to believe that..
accounting records were not kept in aC￿rdanCe with section 386 of the Companies Ad 2006,.
or
the accounts do not accord with such records.. or
the accounts do not comply with relevant accounting requirements under section 396 of the
Companies Act 2006 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" or
the accounts have not been prepared in accordance with the Charities SORP (FRS102).
I have no concems and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to en•ble a proper understanding of the
accounts to be reached.
Jonathan Levy
ACCA
20 November 2023

FRIENDS OF ESRA IN ISRAEL
Statement of Financial Activities
for the period starting 1 April 2022 to 31 March 2023
Unrestricted
funds
Restricted
income
funds
Total funds
Prior year
funds
Income
Note 3
Donations and legacies
Charitable aclivities
Total Income
49.519
47.622
850
48,472
49,519
49.519
Expenditure {Note 4)
Charitable activities
Other
42,250
7.649
49,899
42.250
7,649
49,899
43,325
6,819
Total Ex
ndlture
Net incomel
ex
endlture
381
381
1,672
Reconciliatlon of funds:
Total funds brou
hl forward
Total funds carried forward
9.739
9,358
9,739
9,358
11,411
9,739

FRIENDS OF ESRA IN ISRAEL
Balance Sheet
a$ at 31 March 2023
Total thls l Total last
Currènt assets
Debtors
Cash al bank and in hand (Note 7)
Total current awts
10.447
Credltors: amwnts falling due within one year
Note 6
1,090
1,039
Total ngt current assets
Funds of the Ch
Unrestricted funds
Restricted income funds
Nota 8
9,739
Total funds
9.739
The o)mparry was entitled to exemption from audt under s477 of the Cc*mpanies Act 2006 re18ting to
small companies.
The m8mb8rs have required the company to (kntsin an audit in acLx)rdarre with sectM)n 476 of the
Companies Act 2006.
The dI￿¢t0￿ a¢knuwledge their resFK)nsrbilities for ￿mplyIng the requirements of the
Companies Act with resped to &counting re¢￿dS and the prepgration of accounts.
These accounts have been prepared in a￿Ordar￿£ Y￿th the pr￿l$l￿S applicable to small ¢ompani8S
subject to the small companies, regime and in xc(Ktsnce with FRS102 SORP.
The financlal
re approved by the Board of Tryslees and were slgnod on Its
behalf by:
Signaturn:
Full Name:
Positlon:
Dat•:
LL
rd Ste
21

FRIENDS OF ESRA IN ISRAEL
Notes to the accounts for the period starting 1 April 2022 to 31 March 2023
Note 1
Basis of Preparatlon
These accounts have been p￿pared under the historical cost convention with items recognis8d at
cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with the Statement of Recommended Practice..
Accounting and Reporting by Charit18s preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) issued on 16 July 2014
and the Financial Reporting Standard applicable in the United lfjngdom and Republic of Ireland IFRS
102) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
The accounts present a true and fair view and no L*anges have been made to the accounting policies
adopted.
No changes to the accounting estimates have occurred in the reporting period.
No material prior year errors have been identified in the reporting period.
Note 2
Accounting Policlès
Income
Income is recognised and induded in the ststement of finan¢ial activities when:
the charity is entitled to th8 incom8:
it is more likely than not that the trustees will re￿1ve Ihe income,. and
the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities. or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only induded in the SOFA vthen the general income recognition criteria are
met (5.10 to 5.12 FRS102 SORP).
Gift Aid receivable is included in income wh&n there is a valld declaration from the donor. Any Gift
Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition
to the same fund as the initial donation unless the donor or Ibe temjs of the appeal have specified
otherwise.

FRIENDS OF ESRA IN ISRAEL
Notes to the accounts for the period starting 1 April 2022 to 31 March 2023
The value of any voluntary help r￿1Ved is not incfuded in the accounts but is described in the
trustees, annual report.
Expenditure and Llabilltles
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation
committing the charity to pay out resources and the amount of the obligation can be measured with
reasonable certainty.
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation
committing the Gharity to pay out resources and the amount of the obligation can be measured with
reasonable certainty.
Support costs have been allocated be￿een governan￿ co•ts and other support. Governance costs
comprise all costs involving public accountability of the chadty and its compliance with regulation and
good practice.
Support costs include central functrons and have been allocated to activity cost categories on a basis
consistent with the use of resources, e.g. allocating propety costs by floor areas, or per capita, staff
costs by the time spent and other costs by their usage.
The charity has creditors which are measured at setuement amounts less any trade discounts
A liability is measured on recognition at its historical cost and then subsequenlly measured at the best
estimate of the amount required to settle the obligation at thp reporting date
Assets
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the Gharity. Subsequently, they
are measured at the cash or other consideration expected t¢ be received.
The charity has investments which it holds for resal8 or pending their sale and cash and cash
equivalents with a maturity date less than one year. These Include cash on deposit and cash
equivalents with a maturity of loss than one year held for investment purposes rather than to meet
short-t&rm cash commitments as they fall due.
They are valued at fair value ex￿pt where they qualify as bgsic financial instruments.

FRIENDS OF ESRA IN ISRAEL
Notes to the accounts for the period starting 1 April 2022 to 31 March 2023
Note 3
Income
Unrestrfcted
funds
Restricted
Income
funds
Total funds
Prior year
funds
Donations and gifts
Charitable activities..
Function
Book Sponsorship
49.519
49,519
47,622
Total Income
850
48,472
49.519
49,519
Note 4
Expenditur8
Unreslricted
funds
Restricted
income
funds
Total funds
Prior year
funds
Donations to charity
Other
42,250
7,649
49,899
42,250
7,649
49.899
43,325
6.819
50.144
Total Ex
enditure
Analysis of Expenditure on charitable actlvltles
Activlty
Grant
Funding of
Activities
Totsl this
y•ar
Grant
Funding of
Actlvities
Total last year
Activity 1
42,250
42.250
42,250
42.250
43,325
43.325
Total
43.325
43,325
Note 5
Details of certain types of expenditure
5.1 Fees for examination of accounts
This
year
Last
year
Inde
endent examinerfs fee
500
500

FRIENDS OF ESRA IN ISRAEL
Notes to the accounts for the period starting 1 April 2022 to 31 March 2023
Note 6
Credltors and accruals
6.1 Analysis of credltors
Amounts falling due withln one
ear
Amounts falllng due after more
than on8
ear
This y8ar
Last year
This year
1,090
1,090
Last Year
1.040
1.040
Accruals and deferred Income
Total
6.2 Deferred income
Movement In deferred Income account
Thls
year
Last
year
Balance at start of the re ortin
Amounts added in current period
Amounts released to Income from previous periods
Balance at the end of the reporting perlod
nod
1.080
1.040
1,080
1,040
1.090
1.040
1,090
Note 7
Cash at bank and In hand
This
year
Last
year
Short term cash Investments (less than 3 months
maturi
date
Short term de
osits
Cash at bank and on hand
Other
10.447
10,778
Totsl
10,447
10.778

FRIENDS OF ESRA IN ISRAEL
Notes to the accounts for the period startlng 1 April 2022 to 31 March 2023
Note 8
Charity Funds
8.1 Detalls of material funds held and movements durln9 the CURRENT reporting period
Fund name
Type
Purpose and
Restrictions
Fund
balancg
blf
Income
Expendlture
Fund balance
General Fund
Unrestricted
General Fund
Total funds as per balance sheet
9.739
9,739
49.519
49.519
9,358
9,358
49,899