Charity registration number 210472
FRIENDS OF THE SICK
(CHEVRAT BIKKUR CHOLIMI
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

FRIENDS OF THE SICK (CHEVRAT BIKKUR CHOLIM)
LEGAL AND ADMINISTRATIVE NFORMATION
Tnjstees
Simon Sackrnan {Pregdent)
Richard LimD'Jrg
Joy Goldberg
Charity nLJmber
210472
Prit)apal a(klress
S￿le 69
Churchill House
137-139 Brent Street
LorKlon NW4 4DJ
Independent Examiner
Ant￿nY Epton BA FCA CTA FCIE
Chart￿ed Accountants
75 ￿.aYgrQve Road
West HaM￿lead
Lorthn NW6 2EG
Prinopa bankers
CAF Bank Limited
25 Kings Hill Avenue
Kiros Hill
Wesl Mal:':ng
Kenl ME19 4Ja

FRIENDS OF THE SICK (CHEVRAT BIKKUR CHOLIM)
CONTENTS
Trustees, amual reFA)rt
Independent examiner's rewrt
Statement of financial aclimties
Balance sheel
state￿nI of cash fflows
Notes to the financial statemerLts
9-13

FRIENDS OF THE SICK {CHEVRAT BIKKUR CHOLIM)
TRUSTEES, ANNUAL REPORT
The Trustèes are pleased lo present their report arKI the Charity's aco)unts for the year ended 31
December 2023.
The financial statements: which are prepared in FouThJs steding being Ihe functional currerw of the
Charity. have been p".epared in accordance wilh Ihe ￿COUn1lng p)licies set out in the notes to Ihe
financial statements and comply w.lh the Charity's Rules which are its goveming document, the
Charities Act 2011 8fbd.A(￿Ounl1ng aNI Reporb"ng by cl￿ritIeS.. Stalemenl of Recommended Practi
applieable to charilies preparing t￿lT accol￿6 in ac£ordaw with the FiThaThcial Reporting Standard
apFlicable in the UK Republic of IrelatKI IFRS 1021 (effective 1 JaI)L￿ry 20191" (the ChaTities
SORP)
structure, govemance and management
Friends of the Sick Ichevrat Bikkur Choliml is an iMi￿r￿)rated assc￿lation thal was established in
1947. It was regislered wlh the Charity Commission as a charity on 30 Ja?uary 1961. The Charity's
website is W￿.￿.￿k[L)S ora.
Trustees
The following trustees held office throughout the year.
Simon Sa(*maN (Presiderll
Richard tirrhburg
Joy Godberg
The Trustees have re￿1, and are cognisant of. Ihe guidance relating to public benefil issued by the
Charity Commission.
Objective
For more Ihan 75 years Friends of the Sick Ichevrat Bikkur ClTh)liml has been supwrtiro vulnerable
members of the Jewsh community'.n LoThJon. The nature of that support has changed over that time,
but the objective reM￿rbs the - lo help IFNJse SlrugJliTrg V￿th old age or physical or mental illness.
In loday's increasingly remote, lechnological wortd, Friends of the Sick provides support and, crucially,
companionsh"p Ihrough one-on-orE knme visils to cl',enls by QUT dedi￿led I￿aM of Irained slaff. We
complementwhal larger social welfare organisatior6 offerand can represenl an arternalive to expensive
residential care. Whatwe do may in ilself seem of m great consequer)￿, but by literally performing Ihe
time',ess mitzvah of BiKkur CPk)lim - visiling and exterKling aid lo the sick- we a51ow Ihose who Ik) not
require full-lime care but are often on the r own lo conlinue lo live i.?depenclenl armd ful￿111ng lives.
Activity
In 2023 Friends of Ihe Sick employed nine suppyjrt workers. all of are Jewish., the majority of
Ihem have worked for the Charity for many yeas. S'apport workers are paid an hourly rale above the
London Living Wage plus fares. Du47,W the year we provided over 2.500 htsurs of support to a total of
22 different clients Ilmng in the Iraditional Je¥vish ar￿ of North Wesl London arKI the fast growing
communities in Hertfordshire. On avewe we supported 17 clients every month.
Our approach is fle￿O[e and fn'endty. We take on new clients wth a mininwm of formality a￿1 treat
every dEent as an individual wth his cr her FHrticular requirements and design our services accordingty.
Eac￿ support worke", spends as mtJch or as litlle time with the.:r client as Ihe client wants. 80, a support
worker may com just 0￿e a weeK to help with the weekly strw)p or 3 couple oftimes lo prepare meals
OT èvery ￿'eekd￿y. They may help a dieTrl lo get to a GP or hos￿.￿1 appointrTheT)l or assist with minor
administrative malters. As well &% hoThe visits we also offertdephone supporL Crucially, every visit or
phone call by one of our support wo*ers provides ￿ optKlrtunity for social interaction and mental
stimulation. Spending a few hours wrti an elderty persor( whether il is taking Inem for a walk or lust
having a quiet chal over a cup of tea, Can raise 11*1 person's spirits immeasLsrably.

FRIENDS OF THE SICK {CHEVRAT BIKKUR CHOLIM)
TRUSTEES. ANNUAL REPORT
The welfare of our clients is our top priorTty. Alhwh thankfulty Ihe risk from COVID-19 diminished
2023, Truslees decided ttwi il was importani io maintaiTr Ihe operational protocols fiha were
inlroduced during the pandemic. AccordirvJty, all supp)rt workers were througlKJuI the year provided
with appropriate personal proleclive equipment for every visQ they made.
Clients are referr￿1 to us from a variety of sources. I￿u(rIng Jewish Care. the Association of Je￿1Sh
Refijgees. Shalvata and synagogue welfare ¢x)mmittees and also from supwrt workers and rdab'ves
of former clienls. During tle year meetings tcK)k place wilh North West Londor) aNd Hertfordsth"re
social worKer teams al Jelthsh Care to reinfo￿ our alreajy strorwJ relationship wth Jewsh Care. As
part of an effort to promote oJr sav'.ces. the General Sec:"etsry also met with representalives of AJR.
Paperweight and Ihe Barnel Social Presuibiro u.nk Worfrfer Service, which proifjdes support arKI
informal'on to palients vtho nave social or econom'.¢ issues.
Financial revlew
In 2023 toial irtome was £95.440. an increase of 6.86 FEr cent. on the previoLts year (2022.. £89,312),
The main Sour￿ ofincome was donations from inrf,VidUa￿ aThJ charitable trusts., al £58.827 these were
29 per cent. higher than in Ihe previous year (3)22." £45.3711. The majority of dor)ations were in
response to appeals at Rosh Hashanai and PesaG*. The response to the former from our loyal tSJnor
base was paTticularty graltying given tr￿ nalura focus on IsTael following the terrible evenls there on 7
0clot￿r. No legacies were received in 2023 or in the previous year.
The next largest source of in(xJme was contribLrtions from clients for our sermtes Is*own in the
statemenl of financial ath"Mts"es as irKorr* from 'Charitable aCts"v￿.es'I at £23,51912022: £33,284). Our
charges are signfficantly lower than cost of equwalent Serrfl￿s available from commercial agencies
al￿ contributions from clients COv￿ed some 62 per cent of Ihe salaries of support workers arKI only
25.6 per cent. of total exper￿e5 for the year. Accordingly. we rdy to a significant extent on the generous
support of our dorK)rs. True to our charitsble Pr1￿(￿.eS. where someone caftrx)t afford our tharges,
Ihese are reduced or waived altogether. We never someone awdy for finanaal reasorJs.
Given the Charty's srnall svze and the p", esswe on income, the Truslees are very conscious oft￿e need
to ￿ntrol cosls. Desp51e Ihe addits"(Inal costs of conb"nLJiry lo provide support workers wrth PPE, total
expenditdre in 2023 at £91,889 was almost 8 per cent. lower than in the previous year12022.. £99,859).
The Charity operates r¢r￿telY through a virtual office arKI ck)es not ineur any propety renlal costs.
The Charity had a nel surplus for lfje year tefore unrealised losses on its listed investments (see
Investments below) of £3,&51 (2022. defictt (£10,54711.
Investments
In accordance ￿th good govemance, the Trustees regularfy review the Char'ty's investmenl pclicy
seeking lo balan￿ the need to maintain suff￿lent ca%h to meet 0￿rating expenses against higher
yielcling listed inveslmenls a￿1 bank dewsrts. The Tnjslees select InveStr￿nIS bas￿1 on research arKI
tsking into accoJnt the Cha,"ty's Medium and lorwJ-lerm requirernents.
During 2023 the Charty contnued to knld, as tt has thne for many years. a substantial proporb'on cf its
assets in Income units in M&G EqLJities Inveslment Fund for Charities Icharifurxll, a unit trust managed
by M&G securities Limited. Charifund ams lo provide an annual so.eld above that available from the
FTSE Al-share Index., an income stream that irtreases every year. and a level of capital growth higher
than RPI inlalion over any ten-year period. At least 70 FEr cent. of the fjjnd is invested in Ihe shares of
companies Ihat are based, or do most of Iheir buSI￿ss. in the UK. CharifjJrKI makes distributions four
times a year, which produces a regular arKI relativety stsble source of income for the Charity, Income
from Charifund Lnits in 2023 was £10,717 (2022. £10,404). whith represented over 11 per cent. of the
Charity's total in￿rne for the year.

FRIENDS OF THE SICK (CHEVRAT BKKUR CHOLIM)
TRUSTEES. ANNUAL REPORT
As at 31 De￿mber 2023 the market Val￿ of the Charifund untls held by the Charity was £179,870
12022.. £184,198). As a resu￿, the Statement of finarrial actvil'es shows a deffial on investments for
the year of £4,328 (2022." Deficit 1£10:86411. Tkre Chwity thd wt dispose of any of its Charifund units
in 2023 and a¢cordin￿Y Ihis defiat merely reflects the change in the market value of those units over
the course of the finarkcial year. As at 1 July 2024 lthe latest pr￿liCable date before the finalisatiorb of
these *counlsl the market value of the CharifuThJ units was £189,g25.
Funds rKFt invested in Charifund unrts aiid rK)t rew',red IN the short-lerm are placed on deposst with
various UK banks. In 2023 the Trustees afvantage of risirsg interesl rales lo invest a total of
£80,000 inlo two l Year Fixed Rale Bonds wilh Cambridge & Counl'es Bank. The first for £50,000
carrièd a fixed rate of interestof 3.5 per cent. and matured in April 2024. The second for £30,000 carries
a fixed rale of interest of 5.C per cent. and V4711 mature in Augilst 2024.
Rlsk management
The TNstees a", e responsible for the manajemertt of risks faced by the Charity and all the Trustees are
involved in considering and assessing tFKise risks. both financial arKI non-financial.
The controls in place include".
regulartrustee meeb'rvJs-
a formal agenda for trustee meetings.,
planning and bu(Jgeling for fjnarKial commitments, includiro investments held:
veliing procedures as requi.'ed by law for Ihe pr<Aeclion of the VLJlnerable', and
regular risk assessments.
The Trustees consider that they have identffied Ihe rrbajor rlsks faced by the Charyty and are satisfied
Ihal appropriate steps have been taken, conl'nue lo be taken, to mitigate sueh Tisks. Reserves are
maintsined at such a level as to enable the Charity to (3ry on TrEeting its tharitable objectives for a
Minin￿rn of a year should fts incon* reduce substantially.
Recruitment of trustees and training
The composition of the Charity's board of tnjslees is rev.￿ed regularly wth a view to achieving a
spread of ex￿rtise, age and gender designed lo facilrtate trie achievement of the ChariWs objeds. The
Truslees seek to recruit members of the Jew6n community living or working in areas in which the
Charity operates have an interesl in the Chanty's aims and the requisite skills.
The Trusl*s keep upto date on their respon&bililies byvarious mears, such as reviewing the ￿EbSiteS
of the Charity Commissioft and The Office of liie Third Seclor, atteThdir¥J relevant semir)ars and webiii ars
and reading re￿vant perlorf1￿1$.
Key management personnel remuneration
The Trustees consider the board of trustees as comprising Ihe key management personnel of the
Charily in charge of directing and contrdlirKJ the Clarity and wnning and operdtiTrg the Charty on a
day to day basis. Ml the TrLtslees give of the:. time freely arKI no remuneration was paid tr) any of the
Trustees in Ihe year. None of the TrL￿leeS le￿ived reimbursernent of any expenses and there were
no related party transactions ￿1h any of ttr￿ Trustees.

FRIENDS OF ThE SICK {CHEVRAT Biia(UR CHOLIM)
TRUSTEES. ANNUAL REPORT
Statement of Trustees. responsibllltles
The Trustees are responsible for prepariNJ Irie Trustees. annual report and Ihe firk3ncial statements of
the Charity in accordance wilh applicable law and Unrted tfjngdom Ac￿UntIng Standards (United
Kirydom Generally Ac(Epted Accounllig Pr￿tice).
The law requires the Trustees trj prepare ￿OUnts for e￿h financial year which give a Irue and fair
VIÈW of the state of the Charity and of the iwmirrfJ resources and application of resources of Ihe Charity
for that year.
In preparing these accounts the Tnjstees are reqv.red to".
select suitable accounting p)licies aTrJ thei appty Ihem consistenlly.
observe the melhods and principles in Ihe Charilies SORP.
make judgements w)d eslimates thal are reasonable arKI prudent.,
state WI￿ther applicable accounting slandards have been followed. subject to any material
departures disclosed and explained 14 the accounts,. a?d
prepare the acc(HJnts on the going u)ncem basis unless it is inappropriale lo presume that Ihe
Charity will contiw4e in operation.
The Trustees are responsible for keeping proper accoLnting records that disclose with Teasonable
accuracy at any lime the financial wsiton of the Chwity and enable Ihem to ensure that the accounts
comply wilh the Charities (A(￿unts aThJ Rep￿s} RegJbtl0￿ 2011 and the provisions of the Rules
constituting ihe Charily. They are also responsible for safegJi arding assets of the Charity aryj hence
for laki'ng reasonable steps for the prev￿L.0￿ arKI detection of frathd ar¥J other irregularil'es.
So far as each of the Tnjstees is aware".
8} there is no relevant informabon of which Ihe independent examit*r is urraware" aTrJ
bl the Truslees have taken al5 reievanl steps that they OLhJht to have taken to make Ihemselves
aware of aTry reletyant infor7￿10n and lo estsblish that Ihe independenl examiner is aware of
that infomiation.
On behalf of the TNstees
C i [,,L.
Simon Sad(man
3J_) ZOLI
Presidenl and Trustee

FRIENDS OF THE SICK (CHEVRAT BIKKUR CHOLIM}
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FRIENDS OF THE SICK
ICHEVRAT BIKKUR CHOLIM)
5 reFK)rt to the Trustees on my examinat￿n of the accounts of FrieTrJs of the Sick Ichevrat Bikkur
Choliml (the ch￿lty) for Il* yea". ended 31 Decemtr*r 2023.
Responsibilities and basls of report
As the charity trustees of the Charty, you are resoonsible for the prepardl'on ofthe Charitys accounts
in 8ccordance with Ihe requirements of Ihe Chailies Act 2011 (the Act).
I report in respecl of my examination ofthe Charity's accounts earned out ￿￿jer sedion 145 of the Acl.
In carryng out my examination I have followed ajl the appli￿ble directions given by the Charity
Commission under secL.on 145151(bl of the Act.
Independent examinerfs statsment
I have completed my examTnation. l Éxmfirm thal no materigl ￿atterS have come to my attention in
conneclon with the examinaton g£v'.Ag cause lo believe that in any material respect.
ar￿￿n1￿j records were ftol kept in respect of the Charity as required by sedton 130 of the
Act or
2. the accounts do rKrt acttjrd V￿1h Ihose records; or
3. accounts do rv)t compty wtth the applicable requirements (xjncerning the fonn and content
of accounts set out in the Cha4 (Accounts and Reports) Regu';alions 2008 other tha￿ any
reqtjirementthat the aecounts g ve a true and fair Mew which is wt a matter consdered as part
of an independent ex2miThatioTr.
I have no COn￿mS and have come across rK) olfEr matters in connection ￿th the examination to
which attention should be drawn in this report in order to enable a proper understsnding of the
accout)ts to be reached.
Anthony Epton BA FCA CTA FCIE
GoldwiThs
Chartered accountants
75 Maygrove Road
West Hampstead
London NW6 2EG
-.io. aujy 2024

FRIENDS OF THE SICK ICHEVRAT BIKKUR CHOUM)
SLitemènt of financial activities
for the year ended 31 December 2023
Total
Total
funds
funds
2023
2022
All unrestricted
Note
Income
Don8tions and leg&ies
Charttable aclivrties
Investrnent inconie
58,827
23,519
13,094
45.371
33,284
10,657
Total ir)come
95.440
89,312
Expendliure
Raising funts
Charitable activitj.es
15.038)
{86.851)
12,161)
(97,6981
Total expenditure
191,8891
(99,8591
Net surplLtslldefiut)
3.551
(10,547)
Net (defjcitl on investments
(4,3281
(10,8641
Net movements in funds
17771
(21,4111
Total lur)ds brought forward
334.495
355,906
Total funds carried forward
333.718
334,495

FRIENDS OF THE SICK (CHEVRAT BIKKUR CHOLIM)
Balance sheet
as at 31 December 2023
2023
2022
All unrestricted
Note
xed assets
Investments
179,870
184,198
Total fixed assets
179.870
184.198
Current assets
Debtors
Cash al bank ar￿ in hand
10
4,561
153.524
8,286
147,801
Total current assels
158.085
156,087
Liabllilles
Creditors: Amounts falling due within one year
11
(4,2371
(5,7901
Net CUTrent assets
153,848
150297
Totsl net assets
333.718
334.495
The funds of the Charity:
Unrestricted funds
333.718
334.495
Total funds of the Charity
333.718
334.495
The Board of Trustees approved the accounts on
2J42oL
((- I,
Simon Sackman - President and Trustee
chard

FRIENDS OF IHE SICK (CHEVRAT BIKKUR CHOLIM)
SLitement of cash flows
for the year ended 31 December 2023
2023
2022
Cash flows from operatlng actlvltles:
Net cash (used in) OFÉYalin9 ￿NitIeS
(7.371)
(18,5261
Cash flows frcth investing activities:
Dividends and inleresl from inveslments
13,094
10,657
Cash flows from tanglble fixed assets
Proceeds on sale
4LX>
Net cash provided ty inves*r4J acliwlies laruible fixed assets
13.094
11,057
Net G4sh generated byl{used inl fironcing &tivities
5.723
17,469)
CharrfJe in cash and cash ewivalents in the reportiry peric#Y
5,723
17.4691
Cash and cash equiwdler)ts at start of Ihe rewrting pericKI
147.801
155.270
Cash and (ssh equivalents at end oflhe reFX)rkn"rg period
153,524
147.801
Analysis of cash and cash equivalents
Cash at bank- current and deposit accounts
153,524
147,801
Na lexpenditurel for the reFxirtiry pericxj
(as per the St*ement of financial activiies)
(777)
121,4111
Adjuslments".
Depreciation
Unrealised losses on inveslments
Dividen(Is and interesl on investments
Decrease in debtors
(Decreaseylncreasel in creditors
58
10,864
110.657)
702
1,918
4,328
(13,0941
3.725
11,5531
Net cash (used inl operalt.ng ￿tiV(LIeS
(7,3711
118,5261

FRIENDS OF THE SICK {CHEVRAT BIKKUR CHOUM)
Notes to the financial statements
for the year ended 31 Deeember 2023
Accounting polides
8asls of preparation of accourts
The financial statements have been prepar8S in accoTdance wrtk, Ihe Charity's goveming documen(
the Ctr..arilies Act 2011 and "AccoJJr..tspg aJd RerK)rtiro by C?erilies: Statement of R￿Mrnellded
Practice applwAblo to chantes prepariig Iheir acryjunts in accordance with Finarrt&41 RÈpwbng
Standard aP￿Icable in the UK and Republic of IrelarKJ (FRS 1021 (effective 1 January 20191-.
The financi¥l 5taternerts have departed frLYn lkne Charities (Accounts and ReF￿rts> Regulab"ons 2008
only to the extent required to Txovide a true and fair wew. This departji re has involved following the
Statement of Recommended PraCt￿e for chasilies applying FRS 102 ralher Ilan Ihe version of the
Statemer..l of Recorr￿nended Practre which is Teferr￿ to in the RegulatH￿s but which has since been
wrthdrawn.
The financial statwnents aEe prepared in sierfng. which is ttre funth.onal currency of the ChaTIty.
Moretary 8FT]ounts In the finawaS statements are rwnded to the nearest £.
The financial staterrents have teen prepats UThi ￿rthe hiotorical o)st LL)nven*"on modrfied to include
the r8valLJation of certan finanaai ￿StruMents atfairvalue. The prncipal alxourrting poiicies aok)pled
are sd out below.
Public benefft entlty
The Charty cornslitutes a public benefft entity as defined by FRS 102 The Charity is an
unincorporated associatts)n that is (knmioled in England and Wales.
Income and endowments
l items of irwme are ￿)unted for when the Charity is ent￿ed to the income arHI the aTh)unt
can be quanlified wrth reasonable accuracy. The follo￿ng specffic wliaes are applied io
particular categories of Ir￿me..
Volunlary i￿ome received by way of donations a*sJ 9raThts is included in full wFen
receivable ar)d credited tc etther unrestricted or reslricted income as appropriate.
Contributions from clients are accour&ed br on a recawable basis. after makn.ng promsion
for bad or d(HJbffiJl debts.
Investment income is indwjed when receivable.
Legacies are accounted for as irwnirKJ re￿)urceS, ether on rei2ipt or where the receipt
of Ihe legacy is virtually certain. The latter ¥'*.11 be once (x)nfimiation has been received
from the represenlatives of the estate lh* pasynent tsf Ihe ￿gacY wil be made or property
trartsferred On￿ ali contrtions atlached to legacy have been fulfilled.
Grants
Grants. whether from Govemment. Lo(xl AJJlhorrties or ot￿r$, a￿ recognised as an incomi
resource whery the Charity becomes enttued to them. which is when a formal offer of funding is
commurmcated in vrriliro lo Ihe Charity.

FRIENDS OF THE SICK (CHEVRAT BIKKURCHOLIMI
Notes to the financial statsments
for the year ènded 31 December 2023
Aceounting polieles
Expenditure
Expenth'ture includes irrecoverable VAT where appli(2ble and is included on arh accruals basis.
Charitable eXF*￿IltUre comprises th￿ costs I￿rred by the Charty in the delivery of its
activf(ies and services fer its berEfioaries. It indudes costs that can be allocated directly to swh
&tivfties as well as Ihose costs of an indi¥ect Thature to support knem.
G)vernance cosls include tFK)se Ix)sts assctialed with ff£eting the constitubonal and slatutory
requirements of the Chartty aThJ Ind￿je a￿lt[IrM￿peThlent examinalion fees and costs linked to
the strategic marwemert of Ihe Charity.
Flxed assÈt investments
Fixed asset ir)vestments are primaity hekj lo generate ircome and are Inc[￿kd initially at cost
price and subseqaentty al fair vaue (market value) atlhe balance sheel date. The Stalement of
financial acts"vittes inclLKJes the r￿{ ￿dirts and losses ON revaluation and Irf applicable) disposal
during the year.
Financial instruments
The financial instnlN￿nts of c￿lty comprise bank balar￿s. including monies or) dewsit
and deblors and creditors. Bank balaices *e accounted for based on cash held. Debtors and
crediloTS are IT￿l￿ded at amounls settled afteT any discounts.
Fund attounting
Funds held by the Chwity are e￿)er..
Unrestrided fjJrKJs, Wilich may be used in ￿rdance wilh the tharitable objects of the
Charity al the Trustees. discretion,. or
Restricled fuTMls. v1h￿h Fnay only be used in accordaw with Ihe wtshes oflhe relevant
(Jonors.
Crftlcal accounting estlmates and judgements
In the application of Ihe Charws accounlirKJ prjicies the Trustees are required to make
judgemenls and assumptioqs atXlLrt cary'ng amoJnt of assets and liabililies that are not
readily aooarent from ollier sources. The eslimales and associated assumptions are based o
historical experien￿ and olher factors that are consKlered to be relevant. Actual results may
differ from these esl'mates.
The estimates and uThJerlyirKJ assumptiors are reviewed on an ongoing basis. Revisions lo
accounting estimates are recognised in the period in wnieh the e￿.mate is revised Vrt￿re the
rewsion affects only that period, or in the peri(xl of the revision and frjture periods where the
revsion affects both ojrrent and fijtu￿ Deriods.
io

FRIENDS OF THE SICK ICHEVRAT BIKKUR CHOLIM)
Notss to the financlal statements
for thè year ended 310e¢ember 2023
Donations and legacies
Total
2023
Totsl
2022
Donatior
58.827
45.371
58,827
45,371
Income from charltable actlvlties
2023
2022
Contributions from clients
23,519
33,284
Investment Income
2023
2022
Income from Itsted investments
Bank and other interest
10,717
2.371
10,404
253
13,091
1a.657
Raising funds
2023
2022
Advertising and aPF￿al expenses
5.038
2.161
5,038
2,161
Charitable activltles
2023
2022
Support workers, salaries
Support workers, travel expertses a￿￿ personal
protective equipment
Administration and IT eosls
Bank and credit card charges
Auditors, fee adjustrnenl
Independenl examiner's fee
Legal fees
37,790
41302
4.186
40.694
221
4,048
45.420
198
3,960
3,600
1.560
86,851
97,698
li

FRIENDS OF THE SICK {CHEVRAT BIKKUR CHOLIM)
Notes to Ihe flnancial ststements
for the year ended 31 December 2023
Governance costs
Governan￿ costs iThYuded in charttable ad*vities are:
2023
2022
Auditors. fee ￿]jUstment
lThYep*ndent examiner's fee
570
3,600
3,960
Salarles
2023
2022
Support workers, salaries
Office and adminislration salar￿S
Employe.-'s National InSUra￿e
Per)sion contributions
37,790
32.500
42,428
31,250
116
3.500
3.5CrfJ
73,790
77,294
The number of employees dunng mosl of Ihe year vras 8 (2022.'101. which included 712022.. 91
support workers. No employee eamed over E60.0(M).
The Trustees are tl* key management ofthe Charitya￿l rK) remuneralion was paid, or expenses
reimbursed, lo any of them.
Fixed asset investments
Listed
Investments
At l January 2023
Revaluatio
184,198
(4.3281
At 31 D￿ember 2023
179,870
The listed inves1[r￿nts comprise 12.i34.57 Sterfing IrKX)me units in M&G Equities
Investmer)t Fund for CharfLies ICharifLtndl. which is managed by M&G Securities LirNted.
12

FRIENDS OF THE SICK {CHEVRAT BIKKUR CHOLIM
Notes to the financial statsments
for the year ended 31 December 2Q23
10 Debtors
2023
2022
Olher debtors
Accrued income
Gift recoverable
2,335
t,879
407
8,286
4,561
8,286
Creditors: Amounts due within one year
2023
2022
Taxation and socta security costs
Other creditors and accnjals
277
3,S60
331
5,459
4,237
5.790
13 GOING CONCERN
The Trustees are of the opinK)n that the Charity is a corwn for the foreseeable future.
Related party traTrsactlons Includlng trnstee expenses
14
There were w trans&tior6 with any of Ihe Trustees no Twstee received any
emoluments or expenses. The Charity has pul in place trustee indemnity irtsurance, the
annua premium tor which 5$ £351 12022.. £351).
15 Taxation
The Charily is a registered cha.ity and fK)t liable to tax on its charitable activities other than
value added lax paid, which is Troi recoverable.
13