Charfty number: 1185443
UK FRIENDS OF BEIT ISSIE SHAPIRO
UNAUDITED
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025

UK FRIENDS OF BEIT188E SHAPIRO
CONTEMTS
Page
Rgforgnce and Admlnl•tratlve D¢tall¥ of the Charlty, Itg Trust¢o8 and Advlsgr¥
Tr￿te•s. Report
Trusto08' Responslblllilts Statem•nt
Indepond•nt Examln•rf• Report
statement of FlnanGl•l Actlvltlei
Balance 8hoet
Noto8 to tho Flnlnclal Stat•m•nt•
9-15

UK FRIENDS OF BEIT ISSIE SHAPIRO
REFERENCE AND ADMINISTRATIVE DEfAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 AUGUST 2025
Tru¥t••s
A Harding
N E$fandi
L Weller. Chair
M Hirsch, Treasurer
A Gabbay
S Boyd
SBor
M Cohen-sagl
A Zi8m8n
Charlty rogl•t•r•d
numb•r
1185443
Prlnclpal offlc•
97 Deacons Hill Road
Elstree
8orehamwood
W06 3JF
Indop•nd•nt •x•rnln•r
Neville Newman FCA
HArrls & Trotter LLP
Ch8rtered Accountants
101 New Cavéndish Streg1
181 Floor South
London
W1W6XH
Page 1

UK FRIENDS OF BErr188lE SHAPIRO
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The Trustees pres￿1 their annual rgport together wllh the finanaal statements of the Charity for 1 September
2024 10 31 August 2025.
Structur•p govornanc• and management
Constitutlon
UK Frignds of Belt 188Se Shapiro Is a Ch8ri1able Incorporated Organisalion ICIO), rogislored wlh th8 Charity
Commission in England and Wales Dn 23 September 2019 wlth reglstralion number 1185443. 11 Is governed by
Constilulton. The CIO began operating on 23 September 2019 8$ a successor lo th8 previou8 Fflends of Bert
I￿8 Shapiro IUKI an unincorporalod Chanty, Ir•gislration numb8r 3283031. that was subsequèntly closed.
The Trustees who $•ryed durlng tha year were.,
A Harding
N Esfandl
L Weller
M Hlrsch
A Gabbay
S Boyd
S8or
Cohen•S4gi
A Zisman
b. Methodi of appolntment or •l•ctbon of Tru•ts
Existing Trust••8 brief now truslges on the charity8 alm8 and objectives. They aro givan 4 copy of the
Constitu￿On wlh the late81 financial 5talem8nts and annual return. Thi8 wlll enablè them to fulfll Ihoir role in Ilne
wllh charity law.
c. Flnanclal rfsk management
The Trusteeg hav? assessed the major risks lo %thlch th• Charity Is exposed, In particular Iho8e related to the
operattons and finances of tho Charity, and are satisfied that systems and proc8dur¢$ aro in place to mlllgate
exposure lo the major ￿Sk$.
Obj•ctlvg• and actlvltles
. PollcTr•• and obJectSv••
In setting objectiv¢s and planning for activities, the Trnslees have given due consideration lo ggneral guidance
published by the Charity Commission relating lo publi¢ benefit, includlng the guidance 'Public benofil.. running
charity {PB21'.
b. Actlvltles undertakon to achlove obj•ctlvos
The object of the CIO is the relief of children and adults wlh disabilities and more particulat1y by the provision of
financial assistsnce to the Bell Issie Shapiro centres in Israel.
Page 2

UK FRIENDS OF BErr ISSIE SHAPIRO
TRUSTEes' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
A¢hlevem•nts and p•rformance
. Maln 4chl8vements Of the Charlty
During the period the CIO mad8 donaoons of £149,69912024.. £294,999) all of which were eamiatked lo support
8•il18sie Shaplro, a regiSter8d c*arity in19r881. Total Income recelved amounted to £202,167 (2024.. £468,171).
The CIO VAII continuè to meet its objÉct¢v8s of fvrthgr8nce of charitable Purp￿99. The charity had cash r98eNe6
amounts.ng to £25,993.
b. Fundral•lng aeffvltl•# and Income gen•r•tlon
Tha CIO benefit¥ fr￿n a clrcle of generous benefactors. foundaUon8, Sponsors and fr18nds. who cOn￿rtu& to
support Its work
We also hèld a fundrwsing ev8nl durfng Ihe year that generated 8ddIU0n￿ donallons, kn ord8r to achfeve our
charitable objectives.
Fln*Thclal r•¥l•w
a. Golng conHrn
Aftor making appropr￿9 enquirias, the Trustees have a T8a8onable txpactation that the Ch8rlty has 8dequot8
re80urces to continue in opèrational existence for thè foros&gabl8 fvlure. For this reason. they continua to adopt
thè going concem b8s1$ in preparfng the financial statements. Furthér detalls regardlrKJ the adoption of the wlng
concern ba818 can be found in the accounting pollclas.
b. Re••rv•s pollcy
Th8 balanc8 of undlstdbu19d Income regources al 31 August 2025 10ts118d £29,302 12024: £58,193)- This Is
eomprised of £4,426 12024: £23,708} unreslrtcted r8serve$ and £24.876 12024.. £34,4B5) r•8trlcl•d résarvg$.
Adgqualo provlslons havg bagn made for futur8 commitmèntg of chantable expendl¢ure
Approved by order of the members of the board of Trustses and signed on thelr behalf by:
M Hirs¢h
Dale".
Pag8 3

UK FRIENDS OF BEJT ISSIE SHAPIRO
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 AUGLIST 2025
The Truste88 are responsible for preparing the Tru8t688' Raport and the ffinanci818talem6nts In accordance wth
ap￿icab￿ law and United Kingdom Accounting StaTrJard$ (United Kingdom Genèrally A¢¢eptsd Accounting
Practlcel-
The law applicabte to tharities in England & Wales requires the Tnjstees lo prepare financial statemènts for
each financial y￿, which gfve a tru& ar￿ fair vlew of the slate of affairs of the Charfty and of Its incomlng
resources and application of resources. including Its Income and expenditure, that perlod. In preparing these
finanaal statemellts, the Trustees af8 r8qulred lo..
select suits￿9 accounting polleies and then appty them eonslStenU￿,
ob8erv6 Ihe m8lhod8 and prlnciples of the Charities SORP IFRS 102).,
make Judgments and accounting estimates that are reasonable and prudent.,
slate whether applicable UK ArKounlJng Standards IFRS 102} have been followed, 8ublect to any material
departures thsdosèd and expla5ned in the financlal statements.,
prgparp the flnanclal slalemenls on th? gc4ng Concern basS8 unl8s$11 1$ inappropriaio to presume that thè
Charity wll cont)nue In busines$.
Thg Trustees are re¥ponslbl8 for keeplng adequate acGounllng reG0￿¥ Ihat are suffl¢Sent lo show and explaSn
tha Charftys frnnsacts'ons and dSsdose with reasonabl& accuracy al any Urne the flnanclal posllon of ihe Charfty
and enable them to ensure that the financial slatem8nis comply with th8 Charltie5 Act 2011. the Charfty
(Accounts ond RepoTtsI RegUla￿on9 2008 and the provlslons of the Trust deed. They are also re3ponsible for
$afeguarding the assets of the Charity and hence for ta￿ng reasonable 8tepg for the p￿Ven￿on and delectlon of
fr8ud and other irregulariltes.
Approvod by order of th• rngfflber8 of the board of Trustees and signed on its b8haW by..
M Hlrsch
Date..
Pago 4

UK FRIENDS OF 8Err ISSIE SHAPIRO
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 AUGUST2025
Independent Examlnefs R•port to th• Tru8t••8 ol UK Frlond8 0188lt l$$l• Shaplro {'th•
Charty'l
I report to the charhy Trustees on my 8xaminth.on of the accounts of the Chanty for Ihg year ended 31 August
2025,
Re*ponslbilitie¥ and Ba•ls of Report
As the Tfuslee3 of the Charity you are responsible for the preparation of the accounts In accordance wth the
requlremenls of th¢ Charities Act 20111'lhe 2011 Act,).
I report in respect of my examination ol the Charills accounls carried out under section 145 of the 2011 Aci and
in Car￿￿9 Out my examinats'on I have followed the applicable Directions given by the Charity Commission undor
secllon 14515}Ib) of the 2011 Act.
Ind•pend•nt Examlnerfs Statem•nt
Your attention is drawn to the fact that the Charty has pr8par•d Ihg accounts in accordance wlh Accounting and
Reporting by Charities.. Statement of R￿0￿Mended Practice applicable lo charities preparing their accounts in
accordance ￿th the Financial Reporting Standard applicabl8 in the UK and Republic of Ir8land IFRS 1021 Sn
preference lo tho Accounting and R8porting by Charities.. Statement of Recommended Pra¢li¢g I$$u9d on 1 April
2005 which is referred lo in th8 extant regulation5 but has b8on wilhdr8wn.
l under81and that Ihls has been don& in order for the accounts lo provlde a true and falr viow in accordance with
the Ganerally Aeceplad Ac¢ounllng Practice effective for reporting perlods beginning on or after 1 January 2015.
I have completed my examination. I confimi that no matters havg come to my attention In connectton the
exsmlnallon giving me ¢au¥e lo believe that in any materfal respect..
accounting records were not kopl in respect of the Charlly a8 requlred by sectlon 130 of the 2011 Act,. or
the accoun1¥ do not accord with those records.. or
the accoun18 do not comply wrth the applicable ffjquiremanls eonceming the fom and content of
accounts 8el out Sn the Ch8rib'é$ IA¢¢ounls and Reports) Regulation$ 2008 olhor than any requirgment
that the accounts give a Irue and fair. vi8w which Is not a matter considered a5 part of an independent
examination.
I have no con¢erns and have come acro88 no other matterg In connection with the examinats'on to ￿1th
attention should be drawn in this ￿port in order to enable a proper understanding of the attounls to be reached.
Page 5

UK FRIENDS OF BEIT ISSIE SHAPIRO
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Thls report Is made solely to the Charity's Trugtees, as a body, In accordance ￿th Part 4 of th$ Charities
lAc￿unIS and Reports) Regulations 2008. My work hos been undertakon so that I might stsle lo the Charity3
Trustees those matters l am required to stale lo them In an Independent Examinerfs Report and for no other
purpose. To the fullest extent permitted by law, I do not accept or assume responsibility lo anyone other than th8
Charity and thè Charity's TruBlee$ a8 a body. fof my work or for this report.
Naville Newman FCA
CJO Harris & Trotter LLP
101 New Cavendish Streal
18t Floor South
London
W1W6XH
Dat8d, kSI D61 Zoi&
Page 6

UK FRIENDS OF BEIT ISSIE SHAPIRO
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2025
Unr••trlct•d
funds
2025
Restrlctsd
funds
2025
Total
funds
2025
Total
funds
2024
Incorne from:
Donations and legaei•8
b3,891
118,276
202,167
468, ITI
Total Incom•
83,891
118.276
202.167
468, 1 T1
Exp•ndSturo on:
Raising funds
Charitable acliville8..
Grants paid
staff costs
staff pgnslon
Insurance
6.086
6,086
59,463
21,814
73,052
1,761
127,885
149,699
73,062
1,761
294,999
70,504
1, 761
431
Total expondlturn
103,173
127,886
231,058
427, 158
Not {ex￿ndhUr0)IIncOM0
119.282)
19.6091
128.8911
41,013
N•t mov•m•nt In fund•
19,2821
19,6091
128,8911
41,013
R•concSllatlon of funds:
Total funds brought forward
Nel movement in fund5
23,708
119,2821
34,48S
19,609)
58.193
128.8911
7T.180
41,013
Total funds carrled forward
4.428
24,876
29,302
58, 193
Thè not05 on pages 9 10 15 form part of these ffnanclal 8lat8ments.
Pagg 7

UK FRIENDS OF BErr ISSIE SHAPIRO
8AL4NCE SHEEr
AS AT 31 AUGUST2025
2025
2024
Not•
Curr•nt •$s•ts
Dab
Cash at bank and In hand
4539
25.994
4.735
55.557
30.533
60,292
Currnnt Ilabllltl••
Credltors., amounts fa115ng due wllhln one
11,231
(2,099)
N•t currnnt *#s•t8
29,302
58,793
Tot41 Ms•ts l•s• Gurr•nt Ilabllltl••
29,302
58,193
N•t a•••ts •x¢ludln9 p•n•lon M¥•t
29,302
58.193
Total n•t •iMts
29.302
58,193
Ch*rlty fund•
Rastrfct8d funds
Unrestdctsd fijnds
10
10
24,876
4,426
34.485
23, T08
Total funds
29,302
58, 193
Thè financlal statem8nls Wa￿ approv•d and a￿￿0￿S9O for Issuè by the Tru$tè8s and 8lgn&J on Ihelr bohalt by..
hl Hlrsch
Dalè..
The notes on pag&s 9 to 15 fomi part of these flnancial stat8ments.
Page 8

UK FRIENDS OF 8Err ISSIE SHAPIRO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2026
A¢¢ounting pollcl•s
1.1 B•sls of proparatlon of flnanclal statgmgnts
The financial statements have been prepared in accordance the Charities SORP IFRS 1021-
Accounting and Reporting by Charitios.. Slalement of Recommended Pracb'c8 applic8ble to charits8S
prgparing their a¢¢ounls in accordance wth the Flnancial Reports'ng Standard applicable in the UK
and Republic of Ir8land IFRS 1021 leffeclive 1 January 2019}, the Financial Reportlng Standard
applicable in the UK and Republic of Ireland IFRS 102} and the Charftles Act 2011.
The finanrial ¥talemen18 hève been pr8pared lo give a true and falr. vlew and havè departed from
the Charities (Accounts and Reports) Regulakn"on8 2008 only lo the exionl required lo provide a Irue
and fairf viow. This departur8 has involved followlng the Charities SORP {FRS 1021 published in
October 2019 rather than the Accounting and Repo￿n9 by Charili8$'. Slalemenl of Recommended
Practice effective from 1 April 2005 which has since béen wlhdrawn.
UK Friends Of 8eil Issie Shaplro meets the deflnition of a public benefit entity under FRS 102. As8ets
and liabililles are initially rgcogn180d at histortcal cost or tr3nsaction value unless otherwise 8t8ted in
th8 relevant accounting policy.
1.2 Income
All income Is recognisgd once the Charlly has enlillemenl lo the income, 11 Is probable that th•
Income will bo receiv8d and the amount of incomé r8¢eivable can be mgasured reliably.
1.3 Expfjndlture
Expendtturo 15 recognised once there i¥ a legal or conslructlve obllgalion lo transfer eeonomlc bengftt
lo a third party. it is probable that a transfer of economic benefits will be requiréd in Settlement and
the amount of the obligation eAn bo measured reliably. Expenditure is classifigd by activity. Tme costs
of 8a¢h activity are madg up of the lolal of diract eosls and sharod costs, including support costs
Involved Sn undertaking gach activity. Direct costs ottribulable to a single activity a￿ 8llocaled directly
to that activity. Shared co818 which contribute lo more than one acdvity and support costs which 8re
not attribulablo lo a single activity are apportioned tse￿een those activities on a basis consislenl with
the use of resources. Central staff costs are allocated on th• basis of ts'rne spent, and depreciation
Charges allocated on the portion ofthe asset's use.
Expenditure on charitable advitles is Incurred on directly undertaklng the actlvltles which fvrther the
Charity's objectives, as well as any agsocialgd support costs.
Grants payable a￿ charged in the year when the offer is madg 9xcepl in those cases Whe￿ thè offèr
is conditional, su¢h grants being recognised as expenditure when the conditions attaching are
fulfilled. Grants offgred subject to conditions whi¢h have not been mel at the year end are noted as a
commitment, but not accrued as expenditure.
All expenditure Is inelusive of irrg¢overable VAT.
1.4 Dobto
Trade and other debtors ar? recognised at th8 settlement amount after any trade discount offered.
p￿paymentS a￿ valued al the amount prepaid net of any trade discounts tJu¢.
Page 9

UK FRIENDS OF BErr ISSIE SHAPIRO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2026
Accountlng pollcl•s {contlnugd)
1.5 Cash at bank and In hand
Cash at bank and in hand includes cash and short-lerm highly liquid investments wlh a short maturity
of Ihrfje months or less from th• dal• of a¢qulsillon or opening of the deposit or slmllar account.
1.8 Llabllltlfjs and provljioni
Liabiif(ies ar8 r8cognised when there is an oblig8tion al the Balance Sheet date as a result of a past
event, il is probabl8 that a transfer of economlc benefll will b$ required in settlement, and the amount
of the settlement can bg esllmated reliably.
Liabilitie8 ¥re recognised at the amount th81 the Charity ants'Gipales il will pay lo settle the debt or thè
amount il has received as advanced p8ymenls for th8 goods or services ¢t musl provide.
Provi$ion$ are measured al the b861 ¢stimole of the amount8 required to the obligation. Wher8
the effect of the lima value of money 1$ malorial, tho provision is based on the present value of those
amounts. discounted at the pr&lax di8count ral8 that reflects the risk8 Specific to the liability. Tha
unbmndlng of the d18count 18 recognised in the Statement of Financial Activities as a finance cost.
1.7 Flnanclal In8trumonts
The Charity onty ha8 fSnancial a88e18 and flnancial liabiliti98 of a kind that quallfy as bgwc finandal
inslrumenls. Basic financial instrumentg are Initially recognised al transaction valua and subsequently
measured al their 8etllemenl value wth thè excepts'on of bank loans whKh are subsequently
measuréd 81 gmortisgd cost Using tho effective interest molhod.
1.8 P•nglons
Th8 Charity operat88 a definad conlrfbution pension scheme and the pen8Ion charge repr8$gnts the
amounts p8yablt by the Charty to the fund in respect of the year.
1.9 Fund accountlng
General fund5 are unreslrlcted funds which afo avallable for uso al the dlscrelion of the Trustees in
furtherance of the general obj'eelives of tho Charity and whlch have not been designated for other
purposes.
Restricted funds are funds which a￿ to be used in accordance with specrfic restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The costs of raising and
administering such funds are charged against the specrfic fund. The aim and use of each restricted
fijnd is sel OLrt in the notè$ to the financial ststements.
Page10

UK FRIENDS OF BEIT ISSIE SHAPIRO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2026
Income from donatlons and l•gacl•$
Unre8trlctsd Restrlct•d
funds
lundj
2025
2026
Total
fund?
2026
Tot81
lunds
2024
Donations
Interest Income
83,810
81
118,276
202,086
81
468, 171
83,891
118,276
202,167
468, 171
Tot812Q24
138, 687
329,484
468, 171
Exp•ndbtur• on ral¥lng funds
FuDdral8lng tradlng •xp•n$es
Unrestrlcted
funds
2025
Total
fund•
202S
Total
lunds
2024
Fundralsing and •venl holding c081s
6,086
6.086
59.463
Total 2024
59,463
59,463
Analysls of grant8
Grants to
Institutlons
2025
Total
fund$
2025
Tot81
funds
2024
Cranls paid
149,699
149.699
294,999
Total 2024
294,999
294,999
Page 11

UK FRIENDS OF BErr ISSIE SHAPIRO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Analys18 of grants Icontlnu•d)
£149,699 12024.. £294.9991 of thg grants werè paid to a r8gislered charity in Israel.
An•tysls of expendlturè on charltable actlvlti••
Summary by fund type
Unr•strlct•d Rmtrlctèd
funds
funds
2026
2026
Totsl
2025
Tol81
2024
Grants pald
Staff and pènsion cost
Insurance
21,814
74,813
480
127,885
149,699
74,813
294,999
T2,265
431
97,087
127,885
224,972
367,695
Tot812024
72,696
294,999
367,695
stsff co8t•
2025
2024
Wages end salaries
Employer national insurancè
Contribution lo defined contribution pension schemes
70,251
2,802
1,761
67,674
2,830
1,761
74.814
72.265
The averagè number of per80n8 employed by the Charlty durlng the year was a5 followy..
2025
No.
2024
No.
Employee
The number of employees whose employge benefits lexeludlng employer pension wslsl exceedefl
£60.OOQ was..
2025
2024
In the band £60.001 £70.000
Page 12

UK FRIENDS OF BEIT18SIE SHAPIRO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Tru8ts•$' rornunoratlon and •xp•nses
During the year, no Trustees received any ramuneralion or othor benefits (2024- £NILJ.
During the year ￿ded 31 Augu8t 2025. no Trustee expen8es have been in¢urred (2024- £NIU.
Debtorn
2025
2024
Du• wlthln one year
Tax recoverable
4,539
4,735
4.539
4,735
Crodltorn.. Amounts falllng dufr wlthln one year
202B
2024
other taxalkin and social security
Pension liability
967
1.571
528
1,231
2,099
Page13

UK FRIENDS OF BErr ISSIE SHAPIRO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2026
10. Statement of funds
Statemènt of fund$- ¢urr•nt y•ar
Balanco at 1
Septèmb8r
2024
Balancè at
31 August
2026
Incom• Expendlturg
Unr•$trlcted funds
General Funds- au funds
23,708
83.891
1103.173)
4,426
R••trlGt•d fund¥
Restricted Funds- all funds
34.486
118,276
1127,88SI
24,876
Total of funds
68.193
202.167
{231,0581
29,302
Stat•nwnt of funds - prlor y•ar
8el?nGe at
I Sèptgmb9f
2023
881ance at
31 August
2024
Incomè Expenditure
Unr•strlctèd funds
General Funds - 811 funds
17.180
138,687
(132, t59)
23, T08
R•8trleted funds
Re$lricled Fund5- all funds
329,484
(294,999)
34,485
Total of fund8
17,180
468, 171
(427, 158)
58, 193
Page 14

UK FRIENDS OF 8Err ISSIE SHAPIRO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
11. Analysis of net assets b•tw••n fund$
Anatysls of net assèts betW•on funds . current yoar
Unrestrl¢tgd Re¥trlctgd Endowment
funds
nds
funds
2026
2026
2026
Total
funds
2025
Current assets
Creditors due ¥￿thIn one year
Other c0818
52,346
11.2311
146.6891
121.814
30.632
46,690
Total
4,426
24,876
29,302
Analysls of ngt a8sel8 betwo8n funds . prfor y•ar
Unrestrtcted
lunds
2024
Restricted
funds
2024
Total
funds
2024
Current a88els
Crodilor8 due wlthin one ygar
25,807
(2,099)
34,485
60.292
f2,099)
Total
23, 708
34,485
58, 193
12. Penslon commltments
Th¢ ¢h8rity operates a defined contribution pen8ion scheme. The a858ls of thé scheme are held
$èpafalely from thosé of the group in an Independen￿Y administered fund. The pension cost charye
represents conlribulion$ payable by the charity lo the fund and amounted lo £264 12024 - £5281 wera
payable lo the fund at the balance sheet dalè and are included in creditors.
13. Rglatsd paty trnnsactlons
During the year £1,28512024.. £25,5001 of donations was recelved from a Iruslee and a charity in which a
trustee is also a Iruslee.
Page 15