**Charity registration number: 1184809 Company number: CE018465** 

## **FRIENDS OF ESRA IN ISRAEL** 

**Annual Report and Accounts Period start date: 01/04/2024 Period end date: 31/03/2025** 



## **Contents** 

|**Reference and Administrative Details**|**Page 1**|
|---|---|
|**Trustees Report**|**Pages 2 - 4**|
|**Independent Examiners Report**|**Page 5**|
|**Statement of Financial Activities**|**Page 6**|
|**Balance Sheet**|**Page 7**|
|**Notes to the Accounts**|**Pages 8 - 12**|





## **FRIENDS OF ESRA IN ISRAEL** 

## **Reference and Administrative Details** 

**Trustees:** 

Richard Stein (Chair) Stephen Samuel (Treasurer) Roger Adelman Adam Davis Peter Young 

**Charity registration number:** 1184809 **Company number:** CE018465 **Registered Office:** 199 Lawrence Street Mill Hill NW7 4JH **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 2025** 

The trustees are pleased to present their annual report together with the financial statements of the charity for the year to 31 March 2025. Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity's 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 governed by a Trust Deed and constituted as a charitable incorporated organisation (CIO) and is registered with the Charity Commission as charity number 1184809. The company is governed by its Constitution. 

## **Organisational Structure** 

The rules for Trustee selection are presented in detail in the Trust Deed, however the main points are: 

(a) There must be at least three charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees, or appoint a new charity trustee 

(b) There is no maximum number of charity trustees that may be appointed to the CIO. 

## **First charity trustees** 

The first charity trustees are Richard Stein, Stephen Samuel, and Roger Adelman.  Charity trustees are appointed for the terms set out below. 

## **Appointment of charity trustees** 

(1)  Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. 

(2)  In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. 

## **Objectives and activities** 

## **Summary of the purposes of the charity as set out in its governing document** 

To provide such financial or material assistance to support the charitable 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 and young people. 



## **FRIENDS OF ESRA IN ISRAEL Trustees’ Annual Report for Year to 31 March 2025** 

## **Fund raising activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts** 

The main activities during the year continued to be the raising of funds from the general public through fundraising activities. Additionally, 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 ESRA in Israel on a twice-yearly basis: once in the Autumn and once in the Spring subject to an acceptable form of application and not limited to twice a year if appropriate. 

## **Achievements and performance** 

## **Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole** 

_"The Trustees and the Committee have continued to raise funds from donors across the UK for the registered Israeli Charity_ _**ESRA – English Speaking Residents Association** (Charity Registration No:_ 580037455). The _**Student Build a Community Project** ("the Project") is currently the main beneficiary of semi-annual grants from the Charity, and funding is also made available to promote the_ _**English Tutoring Program** ("the Program")._ 

_The income, generated in the UK from donations, has contributed to easing the pressure on the Project resulting from the political situation in Israel.  Despite extreme difficulties, the Project continues to act in cooperation with local municipalities to provide housing accommodation for university students in disadvantaged neighborhoods in return for those students mentoring local schoolchildren.  This process also enables the students to learn leadership skills and take a lead in local community affairs while obtaining their qualifications from institutes of higher learning._ 

_Regarding the Program, there has been a successful drive in the UK to recruit suitable volunteers to act as online tutors in English for Israeli schoolchildren from all sectors of society -  Jewish (Secular & Religious), Arab, Bedouin, etc.  Additionally, the program provides an opportunity for teachers of English in Israel, for a short time each week, to talk, in person, to native English speakers, which they are often unable to do. Israeli teachers themselves can include this as part of their "in-service" training.  The number of UK volunteer tutors has continued to grow, and there have been meetings held in the UK presenting opportunities for them to meet and exchange their experiences._ 



FRIENDS OF ESRA IN ISRAEL
Trustees, Annual Report for Year to 31 March 2025
Flnancial review
Rèview of the charity's flnancial posltlon at the end of the period
The charity held reserves of £3,722 on 31 March 2025.
Statement explaining tho policy for holding reservas stating why they are held
The reserves contain a small operating sum however the majority is awarded as a grant on receipt of a
successful application by ESRA in Israel during any given linancial perÉod.
Amount of reseNes held
The charity held reserves of £3.722 on 31 March 2025.
The charity's principal sources of funds (including any fundraising)
The charity raises funds from the general public. generally through fundraising events and digital direct appeal
campaigns.
Donations ar8 given in lieu of a fee to guest speakers from ESRA Israel who educate communty groups on the
work of ESRA.
Declaratlons
Th8 company has laken advantage of the small C￿mpanies. exemption in preparing the report above.
The trustees declare that they have approved the trustees. report above.
Signed on behalf of the cparlty's trusteesldlrectors:
Signature:
Full Name:
Position..
Date:
te
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 accounts of the Company for the year ended 31 March 2025. 

## **Responsibilities and basis of report** 

As the charity’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 accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). 

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 independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”).  In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that: 

- accounting records were not kept in accordance with section 386 of the Companies Act 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 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 accounts to be reached. 


**Jonathan Levy ACCA 14 July 2025** 



## **FRIENDS OF ESRA IN ISRAEL** 

## **Statement of Financial Activities (SOFA) for the period starting 1 April 2024 to 31 March 2025** 

||**Unrestricted**<br>**funds**|**Restricted**<br>**income**<br>**funds**|**Total funds**|**Prior year**<br>**funds**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**Income (Note 3)**|||||
|Donations and legacies|56,973|-|56,973|91,955|
|Charitable activities|-|-|-|-|
|**Total Income**|56,973|-|56,973|91,955|
||||||
|**Expenditure(Note 4)**|||||
|Charitable activities|86,000|<br> -|86,000|58,351|
|Other|1,111|-|1,111|9,151|
|**Total Expenditure**|87,111|-|87,111|67,502|
||||||
|**Net income/(expenditure)**|(30,138)|<br> -|(30,138)|24,453|
||||||
|**Reconciliation of funds:**|||||
|Total funds brought forward|33,860|<br> -|33,860|<br>9,407|
|**Total funds carried forward**|<br>3,722|<br> -|3,722|<br>33,860|





FRIENDS OF ESRA IN ISRAEL
Balance Sheet
as at 31 March 2025
Total th
Total last
y￿r
Current assets
Debtors
Cash at bank and in hand (Note 7)
Totsl currnnt assets
34,520
CredltorJ.' amounts f811iry dué within one ye
Note 6
Total not ¢urrnnt assots
Funds of the Cha .
Unrestrided fvnds
R8stric*8d income funds
Note 8
3.722
&3,860
Total funds
Th8 company was entiued to ex8M￿K￿l from atKlit under s477 of the Companies Ad 2(KJ6 relating to
small companiés.
Th8 members have not re(piired the ry)mpany kn otaaKI an wjit in accaj1￿ Yath sedion 476 of th8
Companias AL* 2006.
The directors acknowledg8 ther responsibilit￿S for U)m￿ying with the requirements d the
Companies Art with respect to a(wunting reLY)rds WKI ttie weparation of acwunts.
Th8s8 accx)unts have been wepared in a(xxYd8ncè with the wowsi<Th applK2bl8 to smatl compantes
subj'ect trj the small compani8s' regime arKI in acmrdance with FRS102 S(RP.
The flnanclal statements w•rn app
behalf by:
y the Board of Trustees and were slgned on Its
Slgnature:
Full Name:
Posltlon:
teln
Trustso

## **FRIENDS OF ESRA IN ISRAEL Notes to the accounts for the period starting 1 April 2024 to 31 March 2025** 

## **Note 1** 

## **Basis of Preparation** 

These accounts have been prepared under the historical cost convention with items recognised 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 Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 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 changes 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 Policies** 

## **Income** 

Income is recognised and included in the statement of financial activities when: 

- the charity is entitled to the income; 

- it is more likely than not that the trustees will receive the 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 included in the Statement of Financial Activities when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). 

Gift Aid receivable is included in income when there is a valid 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 the terms of the appeal have specified otherwise. 



## **FRIENDS OF ESRA IN ISRAEL** 

## **Notes to the accounts for the period starting 1 April 2024 to 31 March 2025** 

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. 

## **Expenditure and Liabilities** 

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. 

Support costs have been allocated between governance costs and other support.  Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. 

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating property 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 settlement amounts less any trade discounts 

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the 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 charity.  Subsequently, they are measured at the cash or other consideration expected to be received. 

The charity has investments which it holds for resale 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-term cash commitments as they fall due. 

They are valued at fair value except where they qualify as basic financial instruments. 



## **FRIENDS OF ESRA IN ISRAEL Notes to the accounts for the period starting 1 April 2024 to 31 March 2025** 

## **Note 3** 

## **Income** 

||**Unrestricted**<br>**funds**|**Restricted**<br>**income**<br>**funds**|**Total funds**|**Prior year**<br>**funds**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|Donations andgifts|56,973|<br> -|56,973|<br>91,955|
|Charitable activities:|||||
|Function|||||
|Book Sponsorship|||||
|**Total Income**|56,973|<br> -|56,973|<br>91,955|



## **Note 4** 

## **Expenditure** 

||**Unrestricted**<br>**funds**|**Restricted**<br>**income**<br>**funds**|**Total funds**|**Prior year**<br>**funds**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|Donations to charity|86,000|-|86,000|58,351|
|Other|1,111|-|1,111|9,151|
|**Total Expenditure**|87,111|-|87,111|67,502|



## **Analysis of Expenditure on charitable activities** 

|**Activity**|**Grant**<br>**Funding of**<br>**Activities**|**Total this**<br>**year**|**Grant**<br>**Funding of**<br>**Activities**|**Total last year**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|Activity1|86,000|86,000|58,351|58,351|
|**Total**|86,000|86,000|58,351|58,351|





## **FRIENDS OF ESRA IN ISRAEL Notes to the accounts for the period starting 1 April 2024 to 31 March 2025** 

## **Note 5** 

## **Details of certain types of expenditure** 

## **5.1 Fees for examination of accounts** 

||**This**<br>**year**|**Last**<br>**year**|
|---|---|---|
||**£**|**£**|
|**Independent examiner’s fee**|660|600|



## **Note 6** 

## **Creditors and accruals** 

## **6.1 Analysis of creditors** 

||**Amounts falling due within one**<br>**year**|**Amounts falling due within one**<br>**year**|**Amounts falling due after more**<br>**than one year**|**Amounts falling due after more**<br>**than one year**|
|---|---|---|---|---|
||**Thisyear**|**Last Year**|**Thisyear**|**Lastyear**|
|**Accruals and deferred income**|660|660|-|-|
|**Total**|660|660|-|-|



## **6.2 Deferred income** 

## **Movement in deferred income account** 

||**This**<br>**year**|**Last**<br>**year**|
|---|---|---|
||**£**|**£**|
|**Balance at start of the reporting period**|660|1,090|
|**Amounts added in currentperiod**|660|660|
|**Amounts released to income frompreviousperiods**|660|1,090|
|**Balance at the end of the reporting period**|660|660|





## **FRIENDS OF ESRA IN ISRAEL Notes to the accounts for the period starting 1 April 2024 to 31 March 2025** 

## **Note 7** 

## **Cash at bank and in hand** 

||**This**<br>**year**|**Last**<br>**year**|
|---|---|---|
||**£**|**£**|
|**Short term cash investments (less than 3 months**<br>**maturity date)**|-|-|
|**Short term deposits**|-|-|
|**Cash at bank and on hand**|4,382|34,520|
|**Other**|||
|**Total**|4,382|34,520|



## **Note 8** 

## **Charity Funds** 

## **8.1 Details of material funds held and movements during the CURRENT reporting period** 

|**Fund name**|**Type**|**Purpose and**<br>**Restrictions**|**Fund**<br>**balance**<br>**b/f**|**Income**|**Expenditure**|**Fund balance**<br>**c/f**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
|General Fund|Unrestricted|General Fund|33,860|56,973|87,111|3,722|
|**Total funds asper balance sheet**|||33,860|56,973|87,111|3,722|