Charity registration numb&r 210472
FRIENDS OF THE SICK
{CHEVRAT BIKKUR CHOLIM)
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

FRIENDS OF THE SICK ICHEVRAT BIKKUR CHOLIM}
LEGAL AND ADMINISTRATIVE INFORMATION
Trusteos
Simon Sackman (President)
Richard Limburg
Joy Goldberg
Charity number
210472
Principal address
Suite 69
Churchill House
137-139 Brent Street
London NW4 4DJ
Independent Examiner
Anthony Eplon BA FCA CTA FCIE
Goldwins
Chartered Accountants
75 Maygrove Road
Wesl Hampslead
London NW6 2EG
Principal bankers
CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
Wesl Malling
Kent ME19 4JQ

FRIENDS OF THE SICK ICHEVRAT BIKKUR CHOLIM)
CONTENTS
Page
Trustees, annual report
Independent examiner's report
Statement of financial activities
Balance sheet
ststement of cash flows
Notes lo the financial statements
10-14

FRIENDS OF THE SICK ICHEVRAT BIKKUR CHOLIMI
TRUSTEES, ANNUAL REPORT
The Trustees are pleased to present thelr report and the Charity's f5nancial stslements for the year
ended 31 De￿rnber 2024.
The financial statements, which are prepared in FX)unds sterfing being the functional currency of the
Charity, have been prepared in accordance with the accounting policies set out in the notes lo the
financial statements and comply with the Charity's Rules which are its governing document, the
Charities Act 2011 and 'Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charities preparing their acctsunts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191" Ilhe Charities
SORPI.
Stru¢ture. governaneè and managBment
Friends of the Sick {Chevrat Bikkur Choliml is an unincorporated association that was established in
1947. It was registered with the Charity Commission as a charity on 30 January 1961. The Charity's
website is www.ukfos.
Tru$tg9S
The following trustees held office throughout the ye3r-.
Simon Sackman (President)
Richard Limbuyg
Joy Goldberg
The TTUStees have read, and are cognisant of, the guidance relating to public benefit issued by the
Charity Commission.
Objective
The mission of Friends of the Sick Ichevrat Bikkur Choliml is lo provide companionship. emotional
support and practical assistance for vulnerable members of the Jewish community in London. We aim
lo help Individuals living alone or struggling with old age or physical or mental illness. We do this
primarily through home vislts to clients by one of our trained support workers,. we also prOV￿de telephone
support.
What we do may not grab the headlines, but it often makes a significant and very positive difference to
the lives of our clients. A visit by, or conversation with, one of our support workers provides the social
interaction and mental stimulation that in this internet age many desperately need. Something as simple
as a chat over a cup of tea, helping with an email or taking someone for a walk can give a big boost to
a person's self-esteem. Clients look forward to the regular visits or calls from their support workers and
many form 18sling friendships. What we do c8n also help the partners and relatives of clients. who
welcome the respite that our support workers provide.
Activlty
In 2024 Friends of the Sick employed nine female support workers, the majority of whom have worked
for us for many years. Al our support workers are Jewish and are therefore familiar with Kashrut and
other Jewish customs that are important to clients.
During the year we provided over 2,300 hours of support lo 19 different clients living in Edgware,
Finchley, Golders Green, Hampstead. Hendon, Mill Hill and Swiss Cottage. Our procedure ft)r taking
on new Clients is slr8ighfforward and involves minimum bureaucracy, typic811y no more than a couple
of phone calls and an initial meeting wlh the assigned support worker. We tailor our services according
lo the specific requirements of the individual client, be il help with shopping once a week. several visrts
lo prepare meals or one-off assistance in getting to a GP or hospital appointment.

FRIENDS OF THE SICK (CHEVRAT BIKKUR CHOLIMI
TRUSTEES, ANNUAL REPORT
The welfare of our clients is our number one concem. To minimise the risk both lo dient and support
worker, many of the operational protocols that were introduced during COVID remain in place. For
example, all support workers were throughout the year provided with appropriate personal protective
equipment for every visrt they made.
Friends of Ihe Sick has been seNing vulnerable Jewish people in London for almost 80 years and as a
result is well known to many in the community through its extensive donor base and its links with welfare
organisations and medical services, non-Jewish as well as Jewish. For many years we have had a
close relationship with Jewish Care social wotker teams, who provide the majority of our client refe￿als.
In 2024 clients were also introduced by the Association of Jewish Refugees and Barnel Social Services.
During the year the General Secretary met with representatives of Jewish Care, AJR, PapeNeight.
Bamet Social Services and Temple Fortune Medical Group.
Flnancial revlew
In ALsgusl 2024 the Charity was fortunate to receive an exceptional single donation of £76,084 from the
Arthur and Rosa Oppenheimer Fund, a charitable trust that had been established by Arthur
Oppenheimer, the son of the late Arnold Oppenheimer z'l who founded Friends of the Sick in 1947.
Arnold Oppenheimer was closely involved with the Charity during the remainder of his long life, and he
and his son generously supported ils work over many years. The Charity is extremely grateful for this
donation. not least because il maintains a tangible link with our founder.
In 2024 total income. including the exceptional donation. was £160.528. an increase of 68.2 per ￿￿t.
on the previous year12023.. £95,440}. Total income. excluding the exceptional donation, was £84.444.
The main Sour￿ of income was donation5 from individuals and charitable Irusls, including the
exceptional donation, which amounted to £114.949 {2023.. £58,827). The majority of donations other
than the exceptional donation were in response to appeals at Rosh Hashanah and Pesach. The
amounts raised from these appeals were most heartening given the continuing focus on the sad
events in Israel. No legacies were received in 2024 or in 2023.
The next largest source of income was contributions trom clients for our serV￿ceS (shown in the
Statement of financial activities as income from 'Charitable aclivilies,) 8t £27,98012023'. £23.5191. This
covered some 64 per cent. of the salaries and travel expenses of support workers and supply of PPE.
As a charity, we deliberately sel our charges lo dients al a level which is significantly lower than the
cost of equivalent seryices available from commercial agencies and in appropriate circumstances we
are prepared to reduce ourcharges or waive them altogether. We n8ver tum someone awayforfinancial
reasons.
The Trustees remain eonscious of the need to control costs. In 2024 the Charity continued lo operate
remotely through 8 Vlrtual Offi￿ and did not incur any property rental costs. Despite paying support
workers an houdy rale above the London Living Wage plus their travel expenses for each visit and the
costs of providing support workers with PPE, total expenditure in 2024 at £94.088 was only 2.4 per
cent. higher than in the previous year12023.' £97,889), which was broadly in line with CPI inflation.
As a result of the exceptional donatron referred to above, the Charty had a net surplus for the year
before unrealised profit on ils listed investments (see Investments below) of £66,44012023'. net surplus
of £3,551). If the Charity had not received the exceptional donation. the net deficrt for the year would
have been £9,644.
Investrnonts
In accordance with good governance, the Trustees regularfy review the Charity's investment policy
seeking to balance the need lo maintain sufficient cash in immediate access accounts to meet operating
expenses against higher yielding listed investments and bank deposits. The Trustees select
investments based on r8search and taking into account the Charity'5 medium and long-term
requirements. As at 31 December 2024 approximately 45 per cent. of Charity's net assets were
represented by listed investments and approxirnately 39 per cent. by term deposits with vanous banks.

FRIENDS OF THE SICK ICHEVRAT BIKKUR CHOLIM}
TRUSTEES, ANNUAL REPORT
Investments {contlnuedl
Throughout 2024 the Charity maintained its holding of 12,534.57 Income units in M&G Equities
Investment Fund for Charitie5 Icharifundl that the Charity has owned for many years. Charifund is a
unil INSI managed by M&G Securities Limited. that. as its name implies, is specifically aimed at
charities.
Charifund aims to provide an annual yield above that available from the FTSE All-share Index., an
income stream Ihal increases every year- and a level of caprtal growth, net of ongoing charges of 0.47
per cent.. that is higher than in11ation over any ten-year period as measured by the UK Retail Prices
Index. Al least 70 per ￿nt. of the fund is invested in the shares of companies that are based or do most
of their business in the UK. ChaTifund Tnakes distributions four times a year, which prtxjuces a regular
and relatively stsble source of income for the Charity. In 2024 income from Charifund units was £14,912.
an increase of over 39 per cent. compared with the previous year12023'. £10,717). This income
represented some 9.3 per cent. of the Charity's lolal income for the year. including the exceptional
donation referred to above.
As at 31 December 2024 the market value of the Charifund units held by the Charity was £184.558, an
increase of £4,688 over the previous year-end12023.' £179,870). As a result of this increase in market
value dunng the course of the financial year, the Statement of financial activities shows a surplus on
investments for the year of £4,688 12023-. Deficit 1£4.32811. As at 5 September 2025 Ithe latest
practicable date before the finalisation of these accounts) the market value of the Charifund units was
£200.841.
Funds not invested in Charifund units and not required for short-lerm oporational purposes, which funds
included the exceptional donation referred to above, are placed on deposit with variou5 UK banks. As
81 the year-end the Charity had approximately £158,000 on either 1-year term or call deposits earning
interest of between 4.3 per ￿nt. and 5.0 per cent. Save for one term deposit which will mature in 2026,
these deposits matured on various dales in 2025 and the proceeds have been re-invested in new 1-
year term deposits.
Rlsk management
The Trustees are responsible for the management of risks fa￿d by the Charity and all the Trustees are
involved in considering and assessing those risks, both financial and non-financial.
The controls in place include..
regular trustee meetings.,
a fomal agenda for trustee meetings.,
planning and budgeting for financial commitments, including investments held.,
vetting procedures as required by law for the protection of the vulnerable., and
regular risk assessments.
The Trustees consider that they have identified the major risks faced by the Charity and are satisfied
that appropriate steps have been taken, and continue to be taken, to mitigate such risk5. Reserves are
maintalned at such a level as to enable the Charity to carry on meeting its charitsble obJective5 for a
minimum of a year should its income redu￿ substantially.

FRIENDS OF THE SICK ICHEVRAT BIKKUR CHOLIM)
TRUSTEES, ANNUAL REPORT
Recrultment of trustaès and tralnlng
The composition of the Charity's board of trustees is reviewed regularfy with a view to achieving a
spread of expertise. age and gender designed to facilitate the achievement of the Charity's objects. The
Trustees seek lo recruit members of the Jewish community living or working in areas in which the
Charity operates who have an interest in the Charity's aims and the requisite skills.
The Trustees keep up to date on their responsibilities by various means. such as reviewing the websites
ofthe Charity Commission and The OITice of the Third Sector, attending relevant seminars and webinars
and reading relevant periodir21s.
Key management personnel remunoration
The Trustees consider the board of trustees 85 comprising the key management personnel of the
Charity in charge of directing and controlling the Charity and runnirng and operating the Charity on a
day lo day basis. All the Trustees give of their time freely and no remuneration was paid to any of the
Trustees in the year. None of the Trustees re￿iVed reimbursement of any expenses and there were
no related party transactions with any of the Trustees.
Staterngrrt of Trustees, responslbllltles
The TTUStees are responsible for preparing the TTuslees' annual report and the financial statements of
the Charity in accordance with applicable law and United Kingdom Accounting Standards (United
Kingdom Generally AC￿pted Accounting Practice).
The law requires the Trustees lo prepare accounts for each financial year which give a true and fair
view of the state of the Charity and of the incoming resources and application of resources of the Charity
for that year.
In preparing these accounts the Trustees are required to-.
select suitable accounting policies and then apply them consistently..
observe the rnethrxls and principles in the Charities SORP..
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the accounts., and
prepare the accounts on the going concern basis unless it is inappropriate lo presume that the
Charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy al any time the financial pos11ion of the Charity and enable them to ensure that the accounts
comply with the Charities IAccounls and Reports) Regulations 2011 and the provisions of the Rules
conslituting the Charity. They are also responsible for safeguarding the assets of the Charity and hence
for tsking reasonable steps for the prevention and detection of fraud and other irregularities.

FRIENDS OF THE SICK ICHEVRAT BIKKUR CHOLIMI
TRUSTEES, ANNUAL REPORT
So far as each of Ihe Trustees is aware.
al there Is no relevant information ol which the independent examlner is unaware.. and
bl the Iruslees have taken all relevant steps that Ihey oughl lo have laken lo make themselves
aware Df any relevanl Infomialion and io esiablish Ihal the Independenl examiner is aware of
that ir)formation.
On behalf of the Trusteas
tf, LL 26?
Simon Sackman
President and Truslee

FRIENDS OF THE SICK ICHEVRAT BIKKUR CHOLIMI
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FRIENDS OF THE SICK
ICHEVRAT BIKKUR CHOLIM}
l ￿pOrt to the TTUStees on my examination of the accounts of Friends of the Sick Ichevrat Bikkur
Choliml (the Charity) for the year ended 31 De￿mber 2024.
Rospon5ibilities and basls of report
As the charity trustees of the Charity, you are responsible for the preparation of the Charity's accounts
in accordance with the requirements of the Charities Act 2011 Ithe Act).
I report in respect of my examination of the Charity's accounts carried out under section 145 of the Act.
In carrying out my examination I have followed 811 the applicable directions given by the Ch2tity
Commission under section 14515llbl of the Act.
Independent examlner's statement
I have completed my examination. I confirm that no material matters have come lo my attelllion in
connection with the examination giving me cause to believe that In any material respect-
ac￿unting records We￿ not kept in respect of the Charity as required by section 130 of the
Act., or
the accounts do not accord with those records., or
3. the accounts do not comply with the applicable requirements concerning the fonn and content
of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I have no concem8 and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order lo enable a proper understanding of the
accounts lo be reached.
Anthony Epton BA FCA CTA FCIE
Goldwins
Chartered accountants
75 Maygrove Road
Wesl Hampslead
London NW6 2EG
.9 September 2025

FRIENDS OF THE SICK {CHEVRAT BIKKUR CHOLIMI
Statement of financial adivitlgs
forthe year ended 31 December 2024
Total
Total
funds
funds
2024
2023
All unrestricted
NotÉ*
Income
Donations and legacies
Charitsble activities
Investment income
114,949
27,980
17,599
58.827
23,519
13,094
Total income
160.528
95,440
Expenditure
Raising funds
Charitable activities
14,7041
189,384}
15,038)
186,8511
Total expenditure
194,088)
(91.8891
Nel surplus
66,440
3,551
Net surpluslldeficitl on investments
4.688
{4,3281
Net movements in funds
71.128
(7771
Total funds brought forward
333,718
334.495
Total funds carrièd forward
404,846
333.718

FRIENDS OF THE SICK ICHEVRAT BIKKUR CHOLIMI
Balance sheet
as at 31 December 2024
2024
2023
All unrestrlcted
Note
Flxed assets
Investmer)ts
184,558
17g,870
Total flxed assets
184,558
179,870
Current assets
Deblors
Cash al bank and in hand
5,976
219.125
4,561
153,524
Total current assets
225,101
158,085
Llabllltles
Creditors. Amounls fall￿Thg due within one year
14,8131
14,2371
Net current assets
220.288
153,848
Total net assets
404,846
333,718
Tha funds of the Charlty:
Unreslricled funds
404,846
333,718
Total funds of the Charlty
404,846
333,718
The Board of Trustees approved the accour)ts or)
202r
Simon Sackman - President and Trustee
Richard Lim
Trustee

FRIENDS OF THE SICK ICHEVRAT BIKKUR CHOLIM)
Statement of cash flows
for the year onded 31 December 2024
2024
2023
Cash flows from operating activities:
Nel cash gènerated byJ(used in) Dporalin9 activilias
48,002
(7,3711
Cash flows from investing activities:
Dividends and interest from investments
17.599
13,094
Net cash provided by investing activities
65.601
13,094
Net cash generated by financing activities
65,601
5.723
Change in cash and cash equivalents in the reporting period
65,601
5.723
Cash and cash equivalents at start of the reporting period
153,524
147.801
Cash and cash equivalents at end of the reporting period
217,621
153,524
Analysis of cash and cash equivalents
Cash at bank - Current and deposit accounts
219,125
153.524
Net surplusllexpenditure) for the reporting period
(as per the Statement of financial activiliesl
71,128
(777)
Adjustments..
Unrealised (profillllosses on investments
Dividends and interest on investments
IlncreasellDecTease in debtors
IncreasellDecreasell in Creditors
{4,688)
117.599)
{1.415)
576
4,328
113,0941
3,725
{1,553}
Net cash generaledllused inl operating activities
48,002
17,3711

FRIENDS OF THE SICK ICHEVRAT BIKKUR CHOLIMI
Notes to the financlal statements
for the year ended 31 Decembèr 2024
Accountlng policles
Basis of preparation of accounts
The financial slalemenls have been prepared in accordance wth the Charity's goveming document.
the Charrties Act 2011 and "Accounting and Reporting by Charities.. Statement of Re(x)mmended
Practice applicable to charities preparing their accounts in accordance with thè Fin8n¢ial Reporb"ng
standard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 20191"
The financial slaternents have departed from the Charities IAc(x)unts and Reports} Regulatsons 2008
only lo the extent required lo provide a true and fair view. This departure has involved following the
Slatemerit of RerA)mmended Pradice for chartties applying FRS 102 rather than the version ol the
Slalemenl of Recommended Practice whiGh is referred to in the Regulations bul which has since been
withdrawn.
The financial slalemenls are prepared in slorfing. which is the fundional currency of the Charity.
Monetsry amounts in the financial slalemenls are rounded lo the nearest £.
The financial statements have been prepared under the hislorieal ¢x)51 convention modified lo include
the revaluation of certain financial instruments at fair value. The principal accounting policies adopted
are sel out below.
Publlc benefft entlty
The Charity constitutes a public benefit entity as defined by FRS 102. The Charity ts an
unincorporated association that is domiciled in England and Wales.
Income and endowmènts
All items of income are accounted for when the Charity is enlilled lo the income and the amount
can be quantified with reasonable accuracy. The following specific policies are applied lo
Particular categories of income:
Voluntary incomo received by way of donations and grants is included in full when
receivable and credited to either unrestricted or restricted income as appropriate.
Contributions from clients are accounted for on a receivable basis, after making provision
for bad or doubtful debts.
Investment income Is included when reiEivable.
Legacies are accounted for as incoming resources, either on receipt or where the receipt
of the legacy is virtually certain. The latter will be once confirmation has been received
from the rep￿sentativeS of the estsle that payment of the legacy will be made or propety
transferred On￿ all conditions attached to the legacy have been fulfilled.
Grants
Grants, whether from Government. Local Authorities OT Others, are recognised as an incomlng
resource when the Charity becomes entitled to them, which is when a formal offer of funding is
(xjmmunicaled in writing lo the Charty.
io

FRIENDS OF THE SICK ICHEVRAT BIKKUR CHOLIM}
Notes to the flnaneial statements
for the year ended 31 December 2024
Accounting policies
Expenditure
ExpenditLtre includes irrecoverable VAT where applicable and is induded on an accwals basis.
Charitable expenditure comprises those costs incurred by the Charity in the delivery of ils
activities and services for ils beneficiaries. 11 includes costs that can be allocated directly to such
activities as well as those costs of an indirect nature lo support them.
Governance costs include those costs associated with meeting the constitutional and statutory
requirements of the Charity and include independent examination fees and costs linked to the
strategic management of the Charity.
Flxed asset investments
Fixed asset investments are primarily held to generate income and are included initially at cost
price and subsequently at fair value Imarkel value) 81 the balance sheet date. The Statement of
financial 8Ctivities indudes the nel gains and losses on revaluation and {rf applicable) disposal
during the year.
Flnancial instruments
The financial instruments of the Charity comprise bank balances, including monies on deposit,
and debtors and creditors. Bank balances are accounted for based on cash held. Debtors and
creditors are included al amounts settled after any discounts.
Fund accounting
Funds held by the Charity are either..
Unre51ricted funds, which may be used in accordance with the charitable objects of the
Charity at the TTUStees' discretion., or
Restricted funds. which may only be used in ac£Ordan￿ with the wishes ol the relevant
donors.
Critlcal accountlng estimates and judgements
In the application of the Charity's a¢(x)unting policies the Trustees are required to make
judgements and assumptions about the carrying amount of assets and liabilities that are not
readily apparent from other sources. The estimates and associated assumptions are based on
historical experience and other factors that are considered to be relevant. Actual results may
differ from Ihese estimates.
The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions lo
accounting estimates 8re recognised in the period in which the estimate is revised where the
revision affects only thal period. or in the period of the revision and future periods where the
revision affects bolh current and future periods.
li

FRIENDS OF THE SICK {CHEVRAT BIKKUR CHOLIM)
Notes to the flnancial statements
for the yèor ended 31 Oecember 2024
Donatlons and legacles
Total
2024
Total
2023
Donations
114.949
58,827
Income from charltable activlties
2024
2023
Contributions from clients
27,980
23,519
Investment Income
2024
2023
Income from listed investments
Bank and other interest
14.912
2,687
10,717
2,377
17,599
13,094
Raising funds
2024
2023
Appeal expenses
4.704
5.038
4.704
5,038
Charttablo activitles
2024
2023
Support worker5. salaries
Support workers, travel expenses and personal
protective equipment
Administration and IT costs
Bank and credit card chaTges
Independent examinels fee
40,204
37,790
3,545
40,953
182
4,500
4,186
40,694
221
3.960
89,384
86,851
12

FRIENDS OF THE SICK (CHEVRAT BIKKUR CHOLIMI
Notes to the flnancla1 statements
for the year ended 31 December 2024
Govornance costs
G0Veman￿ cosls included in charitable activities are=
2024
2023
Independent examiner's fee
4,500
3,960
Salaries
2024
2023
Support workers. salaries
Office and adminislralion salaries
Pension contribution$
40.204
32,500
3.500
37,790
32,500
3,500
76,204
73.790
The number of employees during most of the year was 1012023.'81. which included 912023.. 7}
support workers. No employee earned over £60,000.
The Trustees are the key management ofthe Charity and no remuneration was paid, or expenses
reimbursed, to any of them.
Flxed asset Investments
Listed
Investments
At 1 January 2024
Revaluation
179,870
4,688
At 31 December 2024
184,558
The listed investments comprise 12.534.57 Sterling Income units in M&G Equities
Investment Fund for Charities Icharifundl, which is managed by M&G Securities Limiled.
13

FRIENDS OF THE SICK ICHEVRAT BIKKUR CHOLIMI
Notes to the financial statements
for the year ended 31 December 2024
10 Dabtors
2024
2023
Other debtors
Accrued Income
Gift Aid recoverable
2.016
3,645
315
2.335
7,819
407
5,976
4,561
11
Creditors: Amounts due wlthln one year
2024
2023
Taxation and social security costs
Other creditors and 2ccruals
313
4,500
277
3,960
4,813
4,237
13 Golng concern
The Tnjstees are of the opinion that the Charity is a going COn￿M for the foreseeable future.
14 Related party transactlons Includlng trustee expenses
There were no transactions with any of the Trustees and no Tnjstee received any
emoluments or expenses. The Charity has put in place Iruslee indemnity insurance, the
annual premium for which was £257 {2023.' £351 }.
15 Taxatlon
The Charity is a registered charity and not liable lo tax on its charitable activities other than
value added tax paid, which is not recoverable.
14