Regisi¢r¢d Chariiy Numbcr '. 1206240 FOCUS ON ISRAEL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEN(BER 2025 FOCUS ON ISRAEL
FOCUS ON ISRAEL LEGALAND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2025 Truste¢s Chair.. Rev. Robin Baker Trusiee.. Rev. Tim Coles Trust¢¢.. Mrs Jane Deane Trustec.. Rev. David Langton Trustcc.. R¢v. Sicphcn Mizzi TEU5l¢¢'. R¢v. Nigel Tween Secre(ary'. Mr. Michael Tylly¢r Director {non-trustee) National Direclor." Rev. Mark Baker Charity Number 1206240 Registcred Offic¢ Oasis Chrisiian CeniTe 4 Plymouth Road Redditch Worcestershire B97 4QB
FOCUS ON ISRAEL CONTENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Tnttts' Report........................... SLaiemenL OfFItwl#l A¢tiviii¢s....... . Balonc¢ She¢t.......................................................................................................................... Noies lo ih¢ Financial sleMents..................................................................................-......l0
FOCUS ON ISRAEL TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Thc tNstees Present their annual Teport and financial statcmcnts for the ycar CDded 31 Dcccmb¢r 2025. TRUSTEES: Chair.. Rev. Robin Baker Tntee.. Rev. Tim Co1&4 TnLqtee.' Mrs Jane Deane Trnstee.. Rev. David Langton TnLee.. Rev. SteptrLen MizLi Trnstee.. Rev. Nigel Tween Secr¢wy.' Mr. Mithael Tylly¢r National Dircctor-. Rcv. Mark Bakcr PURPOSE OF FOCUS ON ISRAELAS SET OUT IN THE DEED OF TRUST To advance the Chrisiian religion by promoiing the Gospel and extending Christian faith cspccially lo thc Jcwi5h pcoplc both in thc Unilcd Kingdorn and in Isra¢l. To aiouse and educate the Church of God in the United Kingdom to their rcsponsibility to witncss 'to the Jew first. according to Romans l. Public Benefit With the continued regional issues in the Middle East, Lhe Trusiees planned specific and Strategic activities throughout 2025. in order that it maintaincd thc fulfilmcnt of its objectives and pUrpO5- partirularly public bcncfit. Following th¢ annual r¢view the Trustees ar¢ ¢onfid¢nt that throughout 2025. Focus onlsrael has met ihe goal of being for public benefit. the details of which will be outlined in more d¢tail in this r¢port.
Public Engagement and EdutiOnal Material Th¢ ongoing CODflict in the Middle East afforded us the coniinued opportunily to provid¢ balanced and inlornied knowledgalinfom)aiion through public diKoursc. printcd matcrial. online events and social mcdia. Throughout thc ycar we receivcd considerable public feedback of appreciaiion for our aciivities. Among the public displays and ¢motional strength of fccling. many conlinued to reel confused and unsurc about how to rcspond, our abilily io provide coniexiual knowledge and ongoing updaies. enabled ihem io develop an infornied and persoT]al opinion. We wiinc5scd an increase of boLh individuals and organisaiions reaching out io us, r¢qu¢sting resourccs. talks (public meetings) and guidance. This led to Mark Baker and Robin Baker {FOI- Chair). providing futihcr mai¢rial and an updatcd vcrsion of the Conflict Book. which has rcccived a very posiiive response. The conlitiuillg evid¢n¢¢ of alltisetnitic iu¢idents withiD the UK. also became a focus. resultingy FOI in panicipatingj in forums, and inter-faith mc¢tlllgT$ la]ongside otherrninistries), particularly with the Jewish communiiy. W¢ nSider an imporw)t patt of our actlvity is the aciion againsi aniiscmitism. Continuing Work on theAnlisemitism Project Wilh Lhe above inTnin4 Mark Bak¢rembarked on writing the fIrst volume olihe'Persecuted' Irilogy orb00. The aim ofihis irilogy is io ¢xplor¢ thc d¢v¢loprncni of antisemilism wiihin Chrisiianiiy a¢EOSS the ¢enluries, since its inception. The aim is noi accusa(ion. bul a resource to help readers undersiand thc iheological, cultural. and political forccs that shaped those periods. and, in many casc5. Still influence thinking ioday. The first volume, covers th¢ carlicsi stagcs of the Church's hisiory and lis ¢volvin8 r¢latiollship with thc Jcwish pcoplc. Thc aim was to see tbe rst book compleied by December 2025. bui that was ¢xtend¢d to January 2026. Israel As with th¢ prcccding ycars. thc ongoing cballenge for the Ttusi was the inability io conduct any acLiviiie5 in Isra¢l. Safcty Gonccrns, travel restrictions. and the closure or disrnpiion or essenLial services meani thai iours. ¢ommunily work and general chaTitable PUTsuits have all had to be pul on hold. Naturally. nol to be physically presen( in the region has been deeply frustraiing. bu( we coniinue Lo provide a supponing rolc from a distance.
W¢ Continue to be grateful to lim Shultt, who has graciously volunieercd his time to assist us in mainiainit]g continuiLy and stabiliLy under extrcmcly diificuli circumstanccs. His willin8liCSS to stcp in wh¢n nccdcd was a great value to all of us_ On a positiv¢not¢, the msnisterial andpersonal ¢onn¢ciions in Isrnel which have been Created hav¢ enabled the trusi to be of some benefil. It has also provided us with thc abilily to continuc to communicatc accurate and rcliablc infottnabon to our minisiry parniers and supporters. W¢ look forward io the days when we caTh fvlly resume this important aspect of our a¢tiviiies. Cornmunications Maintainin8 meaningful and regu12rupdaies forourministrypartners has been accomplishcd throuBh the production and Tnailing oul of our monthly Prayer Bulleiin to an increasing number ofsubscribers. Additionally. we have established a both physical and onlinc monthly prayer meetings. While it is early days. the Trustecs arc ¢ll¢OUTagcd ai their progress. We place on record our appreciliion to Rev. Siephen Mi71.i, who has iaken responsibilily for the oversighi of these aspects of our a¢tivitiCS. The Trust also provides for public benefit a wcbsitc. whiGh is updated fr¢qu¢lltly with the latest news. Lcadership TraDsitions Tcam Devdopments ID 202$ In early 2025. the FOI trustics. following thc suddcn passing of our Chair. Rev. Mervyn Tillty, reconfirnied the ap1]nent ofRev. Robin Baker as Chair of FOI. The appointsneni of Bianca De Oliveira on a part-timc basis to assisi with th¢ administraiivc work of ihc Trusi has proved bcncficial. and h¢r abilities have already proven invaluable. In addition. the Board welcomed Rev. Tim Coles to the Board of Tte¢s. He brings with him a muliiplicily of experience and a h¢att for ihe Jewish people. l am gratitude to all ourBoard ofT1¢¢S and all our supportcr5. both individuals and groups, who have siood with us during these tying Limes, their support. counsel, and cncouragcmcnt havc been invaluable. It is thanks to this collcctsvc effort thaL we have COllLinued maintain ow foundational aim5". to serve th¢ public and to offer meaningfijl, value•added services that reflect our Core purpose.
Govern%ncc Update- New Charity Constitutio In 2024. followinu (he guidtll)c¢ of the Charity Commission. a ncw charily constiiutson w fomially agtecd upon and adoptcd. This dcvelopmenl, while necessary and beneficial for the long-tcmi oveTsight of the organisation, required the establishmcnt of a ncw lcgal cntity undcr¢urrcni Charity Commission guidelines. 2025 witnessed the fomjal transition, and this annual and financial report is the fir51 formal 5ubm155ion for the new charily (registration numbei.. 1206240). Conclusion As with 2024, 2025 hos witsJe5sed some significanl challenges, bui FOI has continued Lo PTovide a meaningful and valued ministy thal is of public bcn¢fJl. Our appreciation to everyone who have Support us through ycar. without saying. Their prayers, financial support, and parincrship have bolstcrcd our resolvc and activities. Thc ongoino proficiency and ste£Ldfastness of th¢ board mcmbcrs ha5 enablcd us to remain positive, deiertnincd, and ablc lo scrve wherever the need is greatcsi. and whenever an opportunity opens up. We continue (o mainiain opiimistic for the in¢rcas¢ and ¢ffcctiv¢ncss of our actiwties in the COTniu&' year. This report was approved by thc tNstccs and signcd on its behalf by.. Rev. Robin Baker Trusiee Date '.
FOCUS ON ISRAEL STATEMENT OF FINANCIAL ACTII'ITIES FOR THE YEAR ENDED 31 DECEMBER 2025 Total Funds Total Fuuds Total Funds 2025 2024 2023 Income and Expenditure Notes Income and endowments from: Donaiions 2nd legacies Chariiablc ac(iYilies Othcr trading aGtivi¢ics Invcstmcnts Total 49,768 867 176 245 51,056 38,917 39,843 10.047 1,599 185 3,286 385 42,588 Expenditsre on: Raising funds Charitable activilies Support costs Other Total 4.267 11,037 11,024 7.072 32,496 12.977 5.657 32,787 3U,097 Net IDcomel(expenditure) 463 (8,833) 273 Net movement IN funds 463 (8,833) 6,273 Reconciliation of funds: Total lunds brought fonvard Totsl funds carried fonvard 35,075 43.908 37,635 43,908
FOCUS ON ISRAEL BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2025 Total Funds Total Funds Total Fwnds 2025 2024 2023 Asscts and Liabilities Notes Fixed 2ss¢ts-. Tangible assets Total fixed assets 10 Current assets.. Cash at bank and in hand Total currcnt assets 35.838 35,375 44.158 44,158 Crcth"lor$.' amounts falling due within one ycar 12 13(JO) 250 r4ct currcnt assetsl(liabilitit¥) 35,075 43,9118 Total net a55ets or liabilitie5 Funds of tb¢ Charity Untcltticted funds Total funds 13 35.538 35,075 43.908 43,908 The fanCial 5la(cmcnls wcrc upprovcd by thc trustce5 and sign¢d on its behalf by.. Rev. Robin Baker Trustcc Y_l£LIL
FOCUS ON ISRAEL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 l. Aecounting Policies The principal accounting policies adopied by the Charily, which is a public benefii entÉty. in the preydraiion of ihe accounls are as follows. 1.1 B25is of preparation These accounts have been prepared under the historical cost convention. as modificd by thc inrlusion of ¢haTiiable prop¢rties and fixed assd inv¢stsn¢nts and invesllneni properties al valuaiion. Thc5c accounts havc bccn prcparcd in accordancc with -Ar¢ounting and Reporting by Charities." Stttement of Recommended Praciicc applicable to charitics prcparsng thcir account5 in accordance wilh thc Financial Reporling Stsndard applicable in the UK and Republic of Ireland {FRS 102)" (efTeclive l January 21119} - {Charitics SORP (FRS 102)). Ihe Financial Reporting Standard applicable in thc UK and Republi¢ of Ireland (FRS 102) and the Charities Aci 2011. These ac¢ounts ar¢ presentrd in pounds sterling and rounded to ihe nearest pound. 1.2 Going concern The Trusiees have prq)ared financial projections. taking into consideration the current economic conditions and havc, al the limc of approving th¢sc accounts. a re8s0nable expectation that the charity bas adeqiiaic rcsources io continue in operaiional exis(encc for Ihc forcsecablc lulurc. Thus ihcy conlinuc lo adopi thc going ¢on¢ern basis ofaccounling in preparing the a¢¢ounis. 2. Income from Donations and Legxeies Analysi5 Total funds Total fund5 Totol funds 2024 2023 Donations alld gifts GiftAid Grants SLewardship 17,780 720 25.000 6.268 49,768 8,247 261 30.IK)O 409 38,917 7,825 255 30,0(KJ 1.763 39,843 10
- Income from ChAritAble Artivities Analysi8 Total fuDd5 2025 Total fuDd5 Total funds 2024 2023 Conference bookings Tours 867 7.047 3,000 10,047 867
- Ineome from Other TrAding Activiti¢$ Analysl5 Total fud5 2025 Total funds Total fuDd5 2024 21b23 Books, Videos, Tapes 176 176 3,286 3,286 1,599
- Ittcome from Investments Analysis Total funds Total funds Totul funds 2024 2023 Int¢r¢si income 245 385 185
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Expenditure on Raising Funds Total funds Total funds Total funds 2024 2023 Analysis Books, Videos. Tapcs 1.041 4,267
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Expenditure on Charitable Activities Tot¢il funds 2025 Total funds 2024 Analysis Conferences Bank charg¢s Charity managemenl & adminisLraLion Advcrtising and markeiing 410 32 9.388 3,557 12,977 9,659 859 11,1124
- Support Costs Tot%1 funds Total funds Totsl fund5 21124 2a23 Analysis In(emet and computing Insurance CommlAGMtrravel PFofe55ional f¢c5 Subscripiions General Office (incl. postage and staiionery) GovernanLc Costs: Indepettdent examiners fees 1.751 297 2.324 2.123 278 679 385 3.303 905 6()8 238 610 .790 473 1,434 300 300 250 7,072 6,702
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Other Expenditure Total funds 2025 TotHI flind5 Total funds 2024 2023 alysis Consultan¢y cost Compu(er equipment depreciation 32,496 32,787 29.494 603 30,097 32,496 32,787 12
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Tangible Fixed Assets Computer Equipment JO.1 Cost or valuatio At 01 January 2025 Addiiions Disposals R¢valuations Transfe Ai 31 December 2025 2.413 2A13 10.2 Deprcciition and impairmcnts At 01 January 2025 Charge for the year Disposals RevaluatiQll5 Transfers At 31 December 2025 2,413 2.413 10.3 Net book value Ai 01 January 2025 At 31 December 2025
- Cash at bank and in hand Analysis Total funds Total funds Totsl funds 2024 2023 Cash ai bank and in hand 35.838 35,838 35.375 35,375 44.158
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Creditors: Amounts falling due within one year Total funds 2025 Analysis Total funds Total fund5 2024 2023 Acctuals and defeTred in¢om¢ 300 300 300 300 250 250 13
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Charity funds 13.1 Detsils of material funds held and movements during the CURRENT reporting period Fund balances brought forward Income FuDd balances carrled forward Fund names Expcnditure Unrcstrlcted funds: General Fllnd 35.075 51,056 51,056 {50,593) (50593) 35.538 Total 35,$38 13.2 Details of mAterial funds held and movements during the PREVIOUS reporting period Fund balances brought fo1rd Incomc Fund baldnces carricd forward Fund names Expenditsre Unrestrictcd funds: Genenl Fund 43.908 43,908 42,588 42,588 {51.421) (51,421) 35.075 35,075 Total 14
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examine¢s report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of FOCUS ON ISRAEL On accounts for the year ended 31112125 Charity no lif any): 1206240 Set out on pages I report to the trustees on my examination of the accounts of the above harity I the Trust'l for the year ended 311121202S. Responsibilitie5 and basis of As the charity trustees of the Trust. you are responsible for the report preparation of the accounts in accordance with the requirement5 of the Charities Act 2011 1"Ihe Act l. l pOrt in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 AGI and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145151(bl of the Act. I have completed my examination. I confirm that no malenal matters have come to my attention lolher than that disclosed below "} in connection with the examination which gives me cause lo believe that in, any material respect.. accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord with the accounting records Independent examiner's statement I have no concems and have come across no other matters in connection with the examination lo which attention should be drawn in order lo enable a proper understanding of the accounts lo be reached. Please delete the words in Ihe brackets if they do not apply. Signed.. Date: 18/ogZ Name: Matthew Elmes Rglevant professional quallficationlsl or body Ilf any): ICAEW I ACCA Addre5S: 11 Swan Street Alce5ter Warwickshire, B49 5DP IER October 2018