## **2021 ANNUAL REPORT AND ACCOUNTS**
JNF Charitable Trust Company Number 355248 Charity Number 225910
## **The leading UK charity for Israel**
**This Year and Every Year SUPPORTING ISRAEL FOR LIFE**
Running head here | **3**
# _**“It is not enough to be up to date; you have to be up to tomorrow”**_
David Ben Gurion
## **CONTENTS**
|**Page**||**Page**||
|---|---|---|---|
|**4**|Chairman’s Review|**30-33**|Structure,|
|**5-7**|Who We Are
(History, Heritage,
Today)||Governance,
Management and
Financial Review|
|**8-9**|Our Strategy
(Vision, Selection,|**34-36**|Independent
Auditor’s Report|
||Involvement,|**37-55**|Financial Statements|
||Investment and||and Notes|
||Responsibility)|**56-57**|Full List Of Project|
|**10-29**|Our Projects||Expenditure In Israel|
|||**58**|Reference and|
||||Administrative Details|
**4** | Chairman’s Review
## **CHAIRMAN’S REVIEW**
## Samuel Hayek, JNF UK Chairman
**For the last 120 years JNF UK has worked tirelessly to develop the State of Israel and, after 1948, to ensure its on-going growth and success.**
From our humble beginnings of planting the first forest in Ben Shemen and establishing the city of Tel Aviv, JNF UK has today completed hundreds of projects, which have helped to build new communities and change entire cities.
As you will see from this year’s financial report, the Charity has weathered the adverse impact of Covid-19 well. JNF UK continues to be in a strong financial position and can now refocus its efforts and commitment to new projects, which will be of great benefit to Israel’s communities.
2021 was a period of huge change throughout the world as we began to deal with the aftereffects of the Coronavirus pandemic and struggling with the new normal, Israel spent much of the year in and out of lockdowns.
This year our Green Sunday appeal focused on raising money to provide small emergency grants for families that, as a result of the pandemic, had fallen below the poverty line and were suddenly unable to provide for their families and feed their children.
JNF UK swung into action through the Matan Avrut Haddadit Partnership to make sure that Israeli citizens, who had never needed help before, were able to put food on their tables and keep their families safe.
As the year progressed and the world began to learn to live with Covid-19, JNF UK returned to its core work, helping to improve the lives of Israeli citizens. For our 2021 Rosh Hashanah Appeal we raised funds for a completely rocket proof high school in Sderot, where students have merely 15 seconds to run to safety. You can read more about these fantastic projects in the following pages.
I am proud of all that JNF UK has achieved in the 120 years and especially in the years since I took over as Chairman. I truly believe that JNF UK has made a deep and lasting impact on the communities in the Negev helping to ensure Israel’s future.
In the words of David Ben Gurion “It is not enough to be up to date; you have to be up to tomorrow”. There is still a lot of work to be done so that no-one gets left behind. JNF UK has been there from the beginning and will continue to be there, every step of the way.
**Samuel Hayek Chairman**
Who We Are (History, Heritage, Today) | **5**
## **WHO WE ARE**
(History, Heritage, Today)
## **HISTORY AND HERITAGE**
2021 marked our 120-year anniversary. “The Jewish National Fund/Keren Kayemet LeYisrael” (JNF/KKL) was founded at the fifth Zionist Congress in 1901. JNF/KKL was a passion-project of Theodor Herzl, who had borne witness to the horrors of European antisemitism first-hand.
Various Jewish National Funds immediately began to spring up across the Diaspora, including in the UK. In 1939, the UK Charity Commission registered JNF Charitable Trust, as a charity in England and Wales. We operate under the name JNF UK for day-to-day operations and for several decades we have been an entirely independent organisation to JNF/KKL in Israel.
One of the most enduring symbols of JNF UK’s dedication to supporting Israel’s growth and development, is our highly regarded Blue Box. This small metal tin has sat on Jewish mantelpieces across the world for over a century and has enabled every member of the Diaspora to contribute towards the building of a Jewish homeland.
most famously of all – planted trees. Over 250 million trees have been planted by the various JNF member organisations on Israeli soil over the past century. Alongside this, JNF organisations have also built over 210 reservoirs, created over 100 parks and developed over 250,000 acres of land. JNF UK has been a major catalyst in the acceleration and development of the infrastructure for the State of Israel.
In the years following our inception, the original JNF was chiefly committed to laying the foundation stones for a flourishing nation. This early incarnation purchased land, drained swamps, boosted infrastructure and – perhaps
As the oldest charity in the UK dedicated to developing Israel, JNF UK is always looking to manage the sustainability, environmental, social and economic challenges facing the people living in Israel’s peripheries.
**6** | Who We Are (History, Heritage, Today)
## **JNF UK TODAY**
JNF UK’s original vision was the creation of a Jewish homeland in the land of our forefathers. Since then, JNF UK has played a significant part in the continued development of the young country, which has flourished into a tolerant, multicultural, liberal democracy.
Israel has established itself as a true pioneer in many different fields, not just regionally but also globally. It has managed to do so despite the immense challenges it has faced, and this is nothing less than extraordinary. Alongside constant external threats Israel also faces an ongoing internal challenge that does not receive the recognition it warrants - a lack of viable living space.
As of May 2022, Israel’s population stands at just over 9.5 million. With the fastest growth rate in the developed world, that figure is increasing rapidly. By 2040 the population is expected to reach in excess of 12 million people. If all these new Israelis are to thrive, then urgent action is required.
Compared to Israel’s relatively welldeveloped centre, the country’s peripheries are considerably less prosperous. The Negev region in Israel’s south is where much of our recent focus has been. This vast desert region comprises 60% of Israel’s total landmass and currently houses barely 13% of its population.
The Negev plays an integral role in the continuing story of Israel’s success, and we actively support the vision of a thriving and flourishing desert. The land may be inhospitable, but the people and the communities most certainly are not.
JNF UK’s dedication to the future of Israel is our on-going commitment. Over the past 120 years we have evolved as an organisation that maintains and supports the peripheral communities in the Negev and Galilee, some of which we helped to establish, others in which we have been instrumental in building and developing from the ground up e.g. Halutziot (Nave) following the evacuation from Gaza.
By partnering with local mayors, municipalities, communities and a plethora of grassroots organisations, JNF UK has been able to touch the lives of countless residents by developing and growing these communities. We have nurtured communities in the Negev, and more recently in the Galilee, through projects that bring people together, fostering the inspirational pioneering spirit of modern Israel.
We are at the forefront of making sure that this is realised and actioned. Every day, donations from our supporters are rejuvenating the parts of the country that have largely been ignored. JNF UK projects provide education, healthcare, employment, culture, environmental sustainability and more. Our vision is that the Negev and the Galilee will play a key role in the development of Israel in the 21st century.
The plan is as ambitious as it is vital. Israelis should be just as able to successfully raise a family in Yerucham as in Jerusalem, just as able to build a career in Mitzpe Ramon as in Tel Aviv. It might seem like another impossible dream – but every day, with the help of our supporters, JNF UK is making this dream a reality.
Our operations span four separate but related organisations. JNF Charitable Trust continues to support Israel’s development through direct fundraising activities, including appeals and events, as well as our beloved Blue Box. KKL Charity Accounts, operating under the trading name SmartGiving™ provides a charity accounts’ fundraising platform and payroll giving service.
KKL Executor & Trustee Co. Ltd (KKL E&T) is the legacy arm of JNF UK. We were the first UK organisation within the Jewish charity community responsible for the administration of estates, powers of attorney and executorship and assisting with the outsourcing of Will drafting. KKL E&T is proud of the service it provides to the Jewish community in the UK, including providing personalised pastoral care services, priding themselves on delivering a caring, professional and dependable service.
JNF UK Israel Limited is the executive branch and team in Israel, responsible for identifying, executing and overseeing projects to the highest standards, ensuring that these projects meet their expected objectives and goals.
Who We Are (History, Heritage, Today) | **7**
## **120 Years of Supporting Israel for Life**
2021 marked 120 years of KKL-JNF and JNF UK. To celebrate this important milestone, JNF UK commissioned a book to document our historical journey that stretches from 1901 (inauguration of KKL/Jewish National Fund) to 2021.
This journey covers all aspects and milestones that our organisation has experienced alongside worldwide historical events; sharing the viewpoint and attitude of the British Jewish community towards Israel, shining a light on the huge contribution that this community has made and the bond that it has, before and after the State of Israel was established.
Our long history of supporting the Jewish state and its people makes us a reliable and safe choice for those in the Diaspora who wish to give their generous support to the future of Israel.
Today’s needs are different from those of the past, but on this, our 120[th] anniversary, our mission remains the same; to ensure the long-term commitment of the British Jewish community to Israel, building and supporting people living across Israel’s underdeveloped peripheries to improve all areas of life for Israel’s of all backgrounds and ages.
**8** | Our Strategy
## **OUR STRATEGY**
Holistic Vision, Project Selection, Direct Involvement, Social Investment, Environmental Responsibility
Our strategy is based on five main principles:
## **Holistic Vision**
JNF UK adopts a holistic approach to its strategy, developing the Negev and Galilee, town by town, in conjunction with local mayors and municipalities. By focusing on varied projects within the same area over a long period of time, the progress and changes we make are more than the sum of its parts.
An across-the-board effort in each town helps enhance life for different social groups, improving the overall quality of life for the entire town. For example, in Kiryat Malachi, we are achieving our goal of increasing the standard of education by giving the same opportunities to children in this peripheral town as children in the centre of Israel, renovating all the municipal kindergartens in the city.
As part JNF UK’s holistic approach, we are also investing in the town’s young adults by providing greater options in higher education, employment training, and social and cultural activities including Amit High School Educational Hub, the Ottensooser Young Adult Centre as well as building the JNF-KKL House of Excellence, a free-of-charge learning and enrichment centre for youth, aged 14-18.
We are supporting welfare projects, through Tenufa Bakehila, improving the quality of life and restoring the dignity of some of the poorest families by repairing and upgrading their homes.
JNF UK is increasing the sense of pride the residents have for their town by renovating the entrance, developing promenades and building parks. By planting trees, we are uplifting the environment and bringing much needed beauty, shade and greenery.
## **Project Selection**
In the business world, investments look to make the greatest impact while achieving the best possible value for money.
By adopting this principle, JNF UK is looking for and investing in projects that have a significant social impact for the local community in the most efficient way. In a normal year, JNF UK assesses hundreds of applications from people and organisations who know better than anyone, what the needs of their communities are. We rigorously assess the proposals to select the best projects, before supporting them from planning through to completion.
The ongoing challenges presented by Covid-19 meant that we had to continually review and assess our approach to supporting projects that had the greatest and most immediate impact.
Our Strategy | **9**
## **Direct Involvement**
JNF UK is more than just a grant giving organisation - we are directly involved in all stages of a project, ensuring it is running as efficiently and effectively as possible.
From architects and budgeting at the planning stages through to cutting the ribbon upon completion, JNF UK is there to offer professional advice and supervision to those we work with, to ensure the community gets the best possible results and that the funds entrusted to us by our donors are well spent.
We are proud of our “added value” – the support we bring to projects in the form of financial and strategic advice, raw materials and teams of enthusiastic volunteers. This makes each pound donated to JNF UK go further.
## **Social Investment**
At its core, JNF UK’s long-term social impact strategy looks at projects that will not only generate social, economic and cultural benefits, but will also, in the future, generate income that JNF UK can reinvest in more projects.
As the modern world is changing, so too is the world of philanthropy. JNF UK is now looking at long-term social impact projects (commonly referred to as “impact investing”) to ensure we can continue doing our life-changing work well into the future.
At JNF UK we understand that infrastructure is more than just roads, railways and trees. If a new generation is to make its home in the Negev or Galilee, it must feel it is possible to build a fulfilling life in Israel’s peripheries.
In 2021 JNF UK Impact Investment projects in Israel included the purchase of flats to be rented out at subsidised rates to new Olim.
Looking forward this is particularly vital given the situation with Ukraine and Russia and the number of those in need who are making Aliyah and arriving in Israel with little to nothing.
Our impact investment projects also support the economy and employment through various initiatives including developing The Valley JNF UK Roburn Business Centre in Mitzpe Ramon, and providing subsidised accommodation for young professionals in Yerucham who promote the field of Education Technology (EdTech).
## **Environmental Responsibility**
Over the past 120 years, JNF UK has been demonstrating leadership in environmental responsibility.
Our investment and understanding of the impact of global environmental issues and our obligation to the coming generations include past, present and future initiatives such as the construction of reservoirs to harvest flood and rainwater for irrigation; the establishment of community gardens in neighbourhoods and schools in towns across the Negev, educating children about sustainability and preservation through various school tree planting initiatives (especially around Tu B’shvat) and a commitment to the development of green industry practices through the installation of solar panels on rooftops.
Our planned urban forestation in various towns in the Negev, have not only beautified the area, but helped to reduce the effects of global warming.
Over the years, Jewish National Funds across the world, including JNF UK and alongside KKL’s major afforestation campaigns, have contributed to the planting of over 240 million trees. Thanks to this long-standing tree-planting tradition, Israel entered the 21st century as one of only two countries to have a net gain in its number of trees.
**10** | Our Projects
## **OUR PROJECTS**
**JNF UK supports a wide array of different projects, primarily in the Negev region of Israel. Without the generosity of our donors and volunteers, many of the projects we support would not exist. The diversity of Israeli ingenuity, innovation and resourcefulness are reflected in the many inspiring projects in which we are proudly invested and involved.**
These projects cover a broad range of fields and are often situated in the same location. This is part of our belief that citizens in the peripheral regions should have access to the same opportunities and experiences as those in the rest of the country. By holistically improving every aspect of life in specific towns and cities, we are also helping those places attract new residents and investment.
## **SHOWCASING OUR WORK**
To showcase these different aspects of our work, we have categorised the following projects in three different ways.
Firstly, we have a category looking specifically at JNF UK’s Covid-19 related work in 2021, looking at the fundraising work we undertook, and the impact this has had on those who needed support during this difficult time.
Secondly, we have highlighted a pair of towns in order to show the quantity and quality of work as part of our holistic vision of improving the overall quality of life in the locations we support.
Thirdly, we have placed several projects into themed categories (education, medical, welfare etc) so as to demonstrate the considerable breadth and diversity of the areas and sectors in which we are having an impact, and making a difference.
## **COVID-19 AND JNF UK**
Unsurprisingly the effects of Covid-19 and the restrictions it triggered had a considerable impact on our work. Although there has been a return to some sort of the “new normal” (notwithstanding some sporadic lockdowns) as much of Israel’s population had been vaccinated, many charities and benefactors were unable to continue to support those in need.
Several of our projects support organisations that JNF UK has been working with for several years, and it is widely acknowledged that our continued commitment and support made a difference, as these groups pivoted and adjusted to deal with the abnormality of the situation.
Construction based projects (i.e., building and renovating) that had been subject to delays in 2020, were able to move forward in 2021, with many of these being completed, including working with Tenufa Bakehila, who despite restrictions, still managed to repair and upgrade 198 homes in the south, improving domestic living conditions during this period.
Yad Tamar pivoted to providing social relief and support for families affected by Covid-19 and SAHI volunteers collected and delivered food packages to those in need during isolation.
During the year we continued to support Matan (a social charity) that established a fund called Arvut Hadadit (The “Israel Solidarity Fund”) that made emergency payments to Israeli families who suddenly found themselves below the poverty line due to Covid-19. The unique aspect of this project was that all the recipients had never previously required welfare support before and found themselves unable to get by.
Our Projects | **11**
In 2021, JNF UK’s Green Sunday Appeal focussed on raising further funds for the Matan Avrut Haddadit Partnership. Our matched Appeal was a lifeline, generating over 480 grants to families throughout the Negev and the Galilee ensuring that the immediate and crucial support needed was delivered at the right time.
2021 saw the return to our normal appeal process for evaluating new projects (which in 2020 had been partially suspended). In November 2021, JNF UK held a Project Committee meeting to select new or ongoing projects to be supported in 2022 and beyond.
**----- Start of picture text -----**
Green Sunday 2021:
Urgent Israel Appeal
A vaccine won’t feed her son.
Your donation will.
Thousands of Israeli families have been
plunged below the poverty line due to
the pandemic. Our matched appeal will
double the impact of your donation to
those who are no longer able to get by.
**----- End of picture text -----**
**----- Start of picture text -----**
“
42,500
Thanks to you I cried today
Families have fallen
– but tears of happiness,
from knowing I have some below the poverty line
breathing space at last!
– MESSAGE FROM EMERGENCY FUND RECIPIENT.
They need your help
That is why this Green Sunday JNF UK crisis and right now your support is
is running an urgent appeal, targeted needed more than ever. By allocating
specifically at families who for the additional funding, we can match any
first time find themselves in need of donation you give to this urgent appeal
assistance. Each family is provided with pound for pound.
a one-off payment that will enable them
to survive until conditions improve. For We do not know what the future holds, or
many recipients, at their wits end after how long it will be until the world returns
months and months without work, these to normal. What we do know is that there
payments are a lifeline. are thousands of desperate fathers,
mothers and children across Israel who
JNF UK has been at the forefront of need our help. Please give what you can.
supporting Israel throughout the Covid
To donate please turn over
“
**----- End of picture text -----**
## **COMMUNITY SPOTLIGHT: YERUCHAM & KIRYAT MALACHI**
At JNF UK we believe that education, environment and employment are key elements that are required for communities to develop and thrive.
Our work in Yerucham and Kiryat Malachi are examples of how focusing on these areas has encouraged positive growth and made a difference in the lives of their inhabitants and those considering settling there.
## **YERUCHAM**
Founded in 1951, Yerucham is a development town southeast of Be’er Sheva with a population of approximately 12,000.
Yerucham is not short of challenges: there are high levels of social deprivation, much poverty and a lack of infrastructure. As well as this, it is a great distance from the centre of the country, making it harder to attract new residents.
Nonetheless, JNF UK working in tandem with local authorities, has helped to support positive change, and our investment has enabled the town to grow by 10% in the last five years. Previously the population was in decline.
Below is a showcase of some of our milestone projects that have made a substantial difference in encouraging more people to settle in Yerucham.
## **Early Education: Renovation of Kindergartens**
Yerucham is home to over 2,000 children aged between new-born and nine, mostly from lowincome families. JNF UK identified that the basic needs of children were not being met due to a lack of early years infrastructure in the town.
In 2019, JNF UK began equipping a new daycare facility which is being built by the local municipality. This construction project would not have been possible without our backing. While completion was delayed in 2020 due to Covid-19, the facility was opened in 2021.
This represents JNF UK’s latest addition to Yerucham’s early educational infrastructure. Earlier, between 2017 and 2019, JNF UK renovated 15 nurseries which are attended by around 500 children – roughly a quarter of all children in the town.
**12** | Our Projects
## **Expansion and Renovation of Yerucham Music Conservatory**
Yerucham’s music conservatory was old and too small to meet demand. It was run down and an unattractive place to study and play music.
Jointly with the young and dynamic centre manager, JNF UK created a plan to expand and modernise the conservatory to bring it into the 21st century. The initial renovation work was completed in 2018 and the construction of a new wing was completed in 2020.
The conservatory is now open and experiencing growing use as social restrictions continue to be lifted.
**----- Start of picture text -----**
Our Projects | 13
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## **Development of the Entrances to the Town**
As part of the long-term strategic plans for Yerucham, new neighbourhoods are being built.
JNF UK is assisting the municipality by developing the entrances to the town and helping to beautify its public spaces to attract new families to live there and to give the town’s reputation a boost.
JNF UK has built a park lined with trees and shrubbery. It has installed an observation point, some cycle paths and new pavements.
The development work started in 2016 but was delayed due to the discovery of some significant archaeological findings. Work resumed at the end of 2018 and continued throughout 2019 and 2020. Despite delays due to Covid-19, the work and the entrances were completed in 2021.
The Yerucham town entrance was then inaugurated in November 2021.
**14** | Our Projects
## **Expanding the Senior and Special Needs Employment Centre**
JNF UK’s vision is that no-one gets left behind. The unique Senior and Special Needs Employment Centre is a working factory that has been modified to provide employment for the elderly and those with additional needs, physical and learning disabilities. Not only does this help tackle the high unemployment rate in the town, but it also provides a variety of positive benefits such as a sense of self-worth and belonging, as well as enabling the workers to earn a salary.
However, as the factory building had not been renovated since 1999, it no longer met current standards and needs to be further adapted. The building is too small and crowded, resulting in a waiting list of up to two years for potential new employees.
JNF UK assisted the local council in expanding and improving the building, including building an accompanying warehouse, a dining room and a reinforced bomb shelter. The construction work was completed at the end of 2021, and after receiving all the necessary permits, the Centre is expected to open in the middle of 2022. This will accommodate up to around 100 employees, double the current number.
## **KIRYAT MALACHI**
Kiryat Malachi is a development town in the south of Israel with a rising population of 27,000, including many Olim from Ethiopia and the former Soviet Union. The town suffers from a severe lack of resources and infrastructure.
Since 2014, JNF UK has been committed to Kiryat Malachi who has experienced a population growth year on year from 23,739 in 2015, rising to 24,550 in 2017; 26,110 in 2019 and 26,827 in 2021 with some significant and large residential development in the town to accommodate this growth.
As part of JNF UK’s holistic approach and to encourage social mobility and interest in the town, we have selected several projects to improve education, increase business opportunities and enhance employment prospects for residents.
Examples of our investment in Kiryat Malachi are highlighted including in 2021 the completed renovation and equipping of a Sports Hall Centre, inaugurated in November 2021.
For 2022 JNF UK has committed to the renovation of a Music and Dance Centre.
Our Projects | **15**
## **Development of the Entrances into the Town**
The main entrance to Kiryat Malachi was dilapidated and shabby. Close to a major highway, the neglected area gave the impression that the town is rundown and impoverished. JNF UK has renovated the two main entrances to the town and built an adjoining promenade.
The work was set to be completed in the second half of 2020. However, due to the pandemic, this was delayed. The entrance to the city and the Yitzhak Shamir Boulevard were finally inaugurated in November 2021.
As well as the aesthetic improvement, new and further greenery on the promenade will be completed once the Shmita year is over in 2022 which, in addition to beautification of the town centre, will have environmental benefits for this development town.
## **Early Education: Renovation of Kindergartens**
Giving children a good start in school gives them a good start in life. If a child’s first experience of education is in a bright, happy and clean nursery, it helps them associate learning with comfort and happiness. Unfortunately, Kiryat Malachi’s old kindergartens had fallen into disrepair.
2021 saw the ongoing execution of the project which was initiated in 2015 as part of a plan to renovate all kindergartens across the city to ensure that every child has access to good quality facilities. This ambitious project involves significant planning as well as renovation work inside and outside the kindergartens, including painting and decorating, fitting air conditioning units, repairing roofs, fixing toilets and installing playground equipment.
To date, out of 62 kindergartens in Kiryat Malachi, 42 have been completed, and there are still 20 kindergartens that need renovation. JNF UK plans to complete these in 2022/2023 as a conclusion to this ambitious project.
**16** | Our Projects
## **Excellence in Innovative Educational Support**
The “House of Excellence” is a new model of educational support for all teenagers (including those at risk) from Israel’s peripheries who are in danger of dropping out of the education system without reaching their full potential or meeting basic scholastic standards.
As well as closing the educational achievement gaps between the central and the peripheral regions, the project also provides a response to an urgent need for scholastic enrichment and community leisure facilities in Israel’s underdeveloped cities.
Each state-of-the-art building comprises various learning spaces and relaxation areas equipped with a variety of educational and multimedia resources to encourage creative learning. Teenagers can access the House after school hours, free of charge, for additional help in core subjects such as English, Mathematics and Science, as well as classes in hi-tech, technological entrepreneurship and innovation. In contrast to formal education frameworks, activities at the House are held in small groups, using innovative learning techniques, simulation games and meetings with professionals from various sectors.
The House of Excellence provides an important place for a wide variety of group activities, where young people can meet, widen their social circles and develop social cohesion and interpersonal skills in a fun and invigorating atmosphere.
Despite challenges of Covid-19, Kiryat Malachi’s House of Excellence opened its doors at the end of 2020 benefitting hundreds of students. In November 2021 JNF UK inaugurated the Kiryat Malachi House of Excellence and approved additional support in order to open another House of Excellence in the peripheral town, Akko.
Our Projects | **17**
## **Sports Facilities and Community Engagement**
One of the major shortfalls in the city’s public infrastructure are the sports facilities. The school children use the facilities for sport activities and larger gatherings during the morning and over lunch time. In the afternoons, they are available for the wider community to use for after school activities run by the local community.
There are eight sports halls in the city, one of which is new, three are in reasonable condition and four more which are 30 years old. These four are located inside schools, have never been renovated, are in poor physical condition and unsuitable for existing requirements.
The sports hall renovation in Eli Cohen Elementary School began in 2020. In 2021, renovation and equipping of the sports hall was completed and was inaugurated in November 2021.
This project will significantly improve the experience of the children and the community when using the facilities, and will enable the local authority to run additional activities in them, which could not be accommodated until now due to lack of appropriate space.
## **SUPPORTING ISRAEL FOR LIFE**
In the years following our inception, JNF UK was chiefly committed to laying the stones for a functioning state, purchasing land, draining swamps and planting trees.
However, the reality is that for all the incredible progress that Israel has made since 1948, there are still big social and economic issues that need tackling.
JNF UK’s vision is that every Israeli, no matter where they are or where they come from should have the opportunity not just to survive but to thrive.
**18** | Our Projects
## **MEDICAL**
## **Marianne Early Childhood and Family Centre**
Marianne Early Childhood and Family Centre in the city of Kiryat Gat provides all the early childhood services, including day care, as well as specialised services for children with ADHD, autism and other special needs.
This centre includes a Therapeutic Unit, where paramedical treatments are provided in the fields of language and communication therapy, occupational therapy, emotional therapy, and physiotherapy. With six rooms offering different treatments, it is the only facility of its kind in the area. Currently this unit provides over 4,000 annual treatments to over 300 children from Kiryat Gat and the wider region.
With a high demand, and a significant waiting list, JNF UK is supporting the expansion of the Therapeutic Unit with the building of a second floor. This will add a further 13 rooms, trebling the number of rooms for this unit. The construction is in the final stages and will be completed in 2022.
## **Yad Tamar**
Established in 2009, Yad Tamar aims to assist cancer patients and their families by helping strengthen their emotional wellbeing and economic stability.
Their HUG Model (Help. Understand. Give.) for patients suffering long-term illness, draws upon the goodwill of the community to provide support. It empowers the extended community to become the front line of support, in a way that is kind, effective and non-intrusive. The model aims to reach hundreds of communities over the next decade.
JNF UK has continued its on-going support of Yad Tamar in 2021, enabling it to expand its operations and to provide social relief and support to families affected by the Covid-19 virus.
Our Projects | **19**
## **WELFARE**
## **Tenufa Bakehila (Building Hope)**
Tenufa Bakehila transforms the lives of people living in some of the most socio-economically challenged towns in Israel.
They assist families and individuals living in appalling conditions, in dangerously dilapidated homes and helps them overcome their difficulties. The project’s professional tradesmen and volunteers fix any problems in the homes, while dedicated social workers address the wider issues preventing families from standing on their own two feet.
JNF UK has been supporting this project since 2017, with these services being provided in Sderot, Kiryat Malachi and Ashkelon and during this time we have helped to renovate 841 homes in the south and restore dignity to 2,652 people.
In 2021 the effects of Covid-19 still presented big challenges. With so many people spending so much time indoors during the lockdowns, improving domestic living conditions became even more important, as it was now also impossible to remove families for several days to complete large-scale renovation work.
With the support of JNF UK, Tenufa Bakehila rose to the occasion. In 2021 they were able to expand into 20 cities, (from 16 in 2020) renovating over 480 homes. JNF UK was able to assist with the repair of 198 homes, rebuilding the lives of over 458 people including elderly citizens, Holocaust survivors, single parent families, immigrant families, disabled families, and children.
JNF UK has been proud to support this amazing project that directly reaches people in great need. In 2021 the Project Committee approved supporting this organisation for a further year.
## **Elderly Day Care and Treatment Centre**
The town of Sderot currently has around 2,500 elderly citizens, many of whom benefit from access to elderly citizen day care centres.
These constitute daytime frameworks for senior citizens residing at home who require personal assistance. Each centre enables them and family members to receive support services, preventing (or at least postponing) transfer to a retirement home.
In November 2021, thanks to a legacy left by Marie Sherrett, JNF UK inaugurated a brand new elderly citizens day care centre, The Sherrett Seniors Centre.
Uniquely, this has been built to look and feel like a hotel and includes a barber shop, hair salon, gym, and a dining room, as well as a small shop that sells arts and crafts made by the senior citizens.
This centre provides a wide range of services, from assistance with personal care to group activities, designed to stimulate those who use the centre. It is housed in a dual-purpose building, used in the morning as the centre, and potentially in the future as an evening senior citizens’ club.
The Sherrett Seniors Centre accommodates 80 senior citizens per day as well as providing further specialised treatment to 15 patients with dementia – the only facility of its kind in the area to do so.
**20** | Our Projects
## **HOLOCAUST SURVIVORS**
## **Project Connected**
Israel is home to the world’s largest Holocaust survivor community. Still scarred by the horrors they experienced over 70 years ago, sadly many now face financial hardship and extreme solitude.
Through Project Connected, JNF UK is working hard to tackle the problem of loneliness by bringing teenagers and survivors together, allowing them to form special and lasting relationships.
In 2019, JNF UK committed to the purchase of 90 computers plus paid for internet connection. Despite the effects of Covid-19, in 2020, 50 computers were delivered to survivors, together with free internet connection for each one. In 2021 we purchased the remaining 40 computers including the internet connection.
Alongside this, we arranged for teenage volunteers to visit the survivors’ homes to teach them how to use a computer, utilise various Microsoft programmes (e.g. Word) as well as navigate the internet and social media (Google and Facebook).
During lockdown periods during Covid-19, when physical visits to the survivors were not allowed, the volunteers spoke to them regularly via Zoom. This would not have been possible without the equipment and confidence the survivors gained through this project.
In general, whilst many elderly people across the world struggled with total isolation, members of JNF UK’s Project Connected were at least still able to use modern technology to stay connected with others.
The project is a lifeline as it not only helps this community acquire new skills, but, more importantly, it connects these survivors to the outside world and the wealth of information and entertainment the internet can provide.
In 2021 the Project Committee approved further funds to support the project for an additional year.
## **Living in Dignity**
Since 2011, the Foundation for the Benefit of Holocaust Victims in Israel has renovated more than 1,750 flats for underprivileged Holocaust survivors’, making them more suitable for these elderly people who are not as physically capable as they used to be.
These renovations, which usually take between three days and two weeks, include providing wheelchair accessibility, installing safety accessories, transforming baths into walk-in showers and fixing plumbing and electrical hazards.
Even though Covid-19 impacted the renovation schedule when workers were unable to get access to the flats of this vulnerable population, the project was completed in 2021 with 90 flats renovated with the support of JNF UK.
## **Food Baskets for the Needy**
JNF UK partnered with the charity SAHI to combat food poverty in Israel, including amongst elderly and Holocaust survivors. The two organisations worked together on a pilot initiative to locate 150 vulnerable Holocaust survivors in the south of the country who would benefit from a regular monthly food package.
The SAHI model (Special Hessed Unit) is built around recruiting, engaging and empowering teenagers from challenging backgrounds to take responsibility for their lives. Several groups of volunteer teenagers are responsible for collecting and delivering food packages to those in need. Through volunteering, these teenagers develop resilience, empathy and self-confidence by helping others and providing beneficiaries with a much-needed lifeline.
The timing of this joint JNF UK and SAHI project came at a much-needed period during Covid-19 supporting many who otherwise would have been exposed to even further hardship.
The project commenced in October 2020 and was completed at the end of 2021 with over 1,700 food baskets being distributed to the elderly.
Our Projects | **21**
## **ENVIRONMENT**
## **Urban Forests**
Over the past century, JNF organisations have planted millions of trees across Israel, turning barren wastelands into thriving forests.
JNF UK is now focussing on “urban forestation” – the planting of mature trees in towns, cities and communities across Israel’s Negev and southern district. Urban forest projects provide an abundance of benefits. They help purify the air, beautify an area and provide much needed shade and shelter from the sweltering desert sun across public pathways, parks and schools.
Each urban forest project is unique and can involve more than just planting. Often, we will also irrigate the land, lay grass, landscape and add seating areas. Ongoing development around the Negev includes Yerucham, Kiryat Malachi, Mitzpe Ramon, Bnei Dekalim, Be’er Sheva, Kiryat Gat and the Carmit Community Village.
Some of these urban forests are part of larger projects. For example, in Yerucham and Kiryat Malachi, JNF UK is updating the town entrances which includes the addition of tree-lined paths and parks.
The new Jewish year (Rosh Hashanah) that started in September 2021 is a Shmita Year (5782) which occurs every seven years; and means that all Jewish-owned land in Israel is not to be worked but to be left fallow. In accordance with this, no new trees were
planted, However, in anticipation, JNF UK planted thousands of trees just before the Shmita Year to ensure the important work of making the desert bloom continues during this special year.
## **Public Park in Beit Jann**
The Druze village on Mount Meron in northern Israel suffers from a lack of public spaces such as parks and playgrounds. The closest recreational space is a car ride away. As many of the female residents do not drive, they lack the opportunity to access these facilities for their children and the ability to meet other mothers.
JNF UK is funding the development of a new park which will include playgrounds and picnic tables and will be a place where families can connect and children can play.
This project is in its final stages and is due to be completed in 2022.
**22** | Our Projects
## **LONG TERM SOCIAL IMPACT**
## **The Valley (JNF UK Roburn Business Centre) and The Lab**
Encouraging companies to relocate to the south is a key aspect of JNF UK’s vision for the Negev. An influx of new businesses, new opportunities and new talent is key to reinvigorating this flagging region.
With the vision of creating job opportunities in the Negev, JNF UK constructed a state-ofthe-art Business Valley in Mitzpe Ramon named after John Roburn, a JNF UK donor.
The Centre, which opened in early 2018, provides office space for firms active in digital marketing and new media. The Valley has already attracted a Fortune 500 company, global advertising agency McCann Erickson. The presence of such a prestigious company will encourage other firms to see the potential in Mitzpe Ramon and look to relocate in the region, bringing more high-paying jobs and further disposable income.
Recently, in order to take the impact of this project one step forward, JNF UK has started to support an educational programme taking place in McCann Erickson’s offices. This programme includes the development of the Makers Lab which runs educational Makers activities that will engage with and benefit dozens of children and youth from the town.
## **Flats for New Olim**
The development of the State of Israel relies heavily on new immigrants (‘Olim’ in Hebrew). Their contribution to the social, economic and demographic welfare of Israeli society is paramount to ensuring Israel continues to flourish and succeed.
Settling in a new country is challenging and often after a few years many Olim return to their country of origin.
JNF UK identified that offering accommodation at subsidised rates would ease the process of establishing oneself in a new country and to this end purchased a number of flats to rent out.
The income generated will be invested back into JNF UK’s projects, making it a win-win solution for JNF UK, the new Olim and the development of the State of Israel.
Our Projects | **23**
## **Orr Shalom House**
Orr Shalom is a not-for-profit organisation that provides foster homes for neglected or at-risk children.
The standard model is that a family will take in up to 12 foster children at a time which means that they will require a large house renovated specifically for this purpose. In most cases the family live in rented accommodation which leaves them vulnerable to rent increases or being asked to leave by the landlord, resulting in them then having to find a new property large enough to accommodate the extended foster family. JNF UK helped to alleviate this issue by purchasing and renovating a foster home in Ashkelon in July 2019.
Since then, the building has continued to house a family with foster children, providing them with a loving, stable environment, whilst also generating rent for JNF UK which is then invested into other projects.
## **MindCET Flats**
MindCET is a hub of innovation and development in the field of education technology (EdTech), pioneering the use of the latest technology to benefit the world of teaching. One of the ways that MindCET fosters creativity is by running a bi-annual, six-month intensive programme for EdTech entrepreneurs, who work on a specific research and development project at their campus in Yerucham.
The programme supports participants along the way by offering workshops and experienced specialist advice in areas such as product development, design, user experience and usability testing.
Those accepted onto the programme receive a scholarship as well as subsidised accommodation in Yerucham.
JNF UK purchased flats which have been renovated to a modern high specification as the accommodation previously on offer was substandard, and deterred people from applying to the programme.
Not only do the flats help to attract young talented individuals on the programme, but this in-turn also helps to invigorate Yerucham’s population as programme participants integrate themselves and their families into community life there.
Alongside this, the rent that JNF UK generates can be reinvested into other worthwhile projects.
## **OTHER**
JNF UK works in so many different fields that some of the projects are not easily categorised. Some of these are included here to further emphasise the range and scope of JNF UK’s impact.
## **Disaster Relief Units (DRU)**
Over the years JNF UK identified an underserved area where we could step in and truly make a difference. A few years ago, we initiated our Disaster Relief Units (DRU) project, which aims to provide aid and relief to citizens in cases of natural disaster or security threats.
Our model uses highly skilled volunteers from leadership programmes who, along with municipal officers, define the specific tasks to meet the severe needs of citizens, and to make the most out of the individual volunteer’s abilities.
Each volunteer team is given a car trailer packed with communication devices (satellite telephones, radio transmitters, megaphones), electricity generator, flashlights, water purification pills, helmets, lighting kits, tables and sunshades.
The trailers will also include tools that can restore buildings and shelters, including tools for clearing rubble, water pumps, temporary light and ventilation kits and tools for repairing shattered windows.
Medical equipment is also included in these trailers, consisting of first aid kits, stretchers, wheelchairs and heating blankets.
During the outbreak of violence in May 2021 we were able to deploy our DRUs for the first time. Our volunteers were able to provide swift assistance where needed, including opening and clearing bomb shelters and childcare for the families of doctors and other first responders.
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24 | Our Projects
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## **Rocket-Proof School in Sderot**
In May 2021 thousands of families across Israel were forced to seek shelter as Hamas once again resumed their orchestrated firing of thousands of rockers. Whilst the whole country was affected some areas were impacted more than others. Sderot, at just one mile from the Gaza Strip is a key target; its residents have just 15 seconds to run to shelter when the sirens sound.
JNF UK has committed to one of our most ambitious projects to date; to support the construction of a completely brand-new rocket-proof high school in Sderot. The existing school, with over 1,000 students, built many decades ago, is too old and does not meet safety requirements, or provide a solution to the ongoing security situation in the area.
This new-state-of-the-art high school will not only provide a modern space to learn but will ensure the safety of the students and staff.
The construction of this massive project started in 2021 and the first stage of construction is expected to be completed in 2023.
JNF UK’s 2021 Rosh Hashanah Appeal focussed on raising funds for this remarkable project to ensure that the children of Sderot are secure and protected for generations to come.
If **a student** has **15 seconds to get to safety** and there are **over 1,000 students** in school, **how much time** in total **do they have** to get to safety?
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A: 15 seconds.
B: It doesn’t matter.
Nowhere in the school is safe.
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C: Rockets don’t care.
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Only one mile from Gaza, Sderot is under the constant threat of terror. And when the siren sounds, residents have only **15 seconds to find shelter.** Makif Gutvirt Klali High School, built many decades ago, is too old and does **not meet local safety requirements** to provide adequate protection from rockets. Imagine being a student in this school, knowing you only have a few seconds to try and get to safety in a building that is not safe. Imagine being a teacher, trying to calm over a thousand terrified students. And imagine being a parent, constantly worried about your son or daughter’s wellbeing.
Sderot’s new and modern high school will be **entirely rocket proof** and is being built to Israeli bomb shelter specifications and become a **place of safety – not fear.** JNF UK is working to raise funds for this vital and ambitious project.
**By donating to this appeal, you can ensure the safety of the children of Sderot. Please make our vision a reality.**
## **DONATE NOW**
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[www.jnf.co.uk/donate/jc1]
Registered Charity Number:
[Freephone 0800 901 333] 225910
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**What is the difference between life and death? 15 seconds. 40cm. 42mm.** Only one mile from Gaza and under a constant Imagine being a student in this school, knowing you threat of terror, Sderot’s residents have only only have a few seconds to try and get to safety in a **15 seconds to find shelter** when the siren sounds. building that is not safe. Makif Gutvirt Klali High School is too old and does not Sderot’s new, modern and **rocket-proof** high school meet local safety requirements or protection from rockets. is being built to Israeli bomb shelter specifications and will include **40cm thick reinforced ceilings and walls** , enclosed entrances and **42mm glazed windows** . Becoming a **place of safety – not fear.** JNF UK is working to raise funds for this vital and ambitious project. **By donating to this appeal, you can ensure the safety of the children of Sderot. Please make our vision a reality.**
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DONATE NOW
[www.jnf.co.uk/donate/jc1][Freephone 0800 901 333] Registered Charity Number: 225910
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Our Projects | **25**
## **Dekalim High School**
Dekalim High School in Be’er Sheva is a special school for children aged 13 – 21 from across the Negev. Although its current capacity can only accommodate 74 students, every year the school admits 110 students in order to keep up with the extremely high demand.
These 110 students have a variety of special needs, including autism and cerebral palsy and many also have physical disabilities.
In addition to the school’s academic programme, the students are also being prepared to integrate into society. The school cultivates social and work skills that further enrich the lives of the students and their communities.
The school also provides paramedical treatment such as speech and language therapy, physiotherapy, occupational therapy and art therapy, thus improving the students’ health.
All the services are provided within the school, which overcomes the need to travel long distances, accessibility problems, and limited availability of clinics elsewhere in the Negev. Having all these facilities under one roof is life changing for the students and their families.
This year JNF UK has committed to building a brand new 850 square metre building that will include a multi-purpose hall and various treatment rooms. This will enable the school to accommodate even more students and provide more life-changing services.
## **Merchav Am Community Centre**
Merchav Am, located in Ramat Negev, is a growing peripheral community established in 2001. Currently 550 people (100 families) live there - some of these families have made Aliyah from all over the world.
The community has a limited public infrastructure, and albeit there is a small grocery store, a synagogue and early childhood education facilities, it lacks a suitable space for the community to be able to gather to celebrate births, weddings and other milestones.
JNF UK has committed to equipping the Merchav Am Community multipurpose hall by including a kitchen, bathrooms, acoustic ceiling, tables, chairs and provinding wheelchair accessibility areas.
By renovating this key hub of the community space, JNF UK is helping Merchav Am to become a viable and desirable proposition for new families and Olim to make a home. We are honouring our vision to build the peripheries and a core Zionist principle to develop the Negev.
**26** | Our Projects
## **Derech Eretz (Youth Leadership Programme)**
Derech Eretz is a gap year leadership programme aimed at developing the capabilities of teenagers from Israel’s social and geographic peripheries.
The programme inspires participants to take responsibility for their lives, laying the groundwork for a life of personal fulfilment, success and giving to the community.
JNF UK has an ongoing commitment to the operational and capital costs of the organisation.
Since its establishment in 2011 and with the support of JNF UK, Derech Eretz has gone from strength to strength. To manage the growing demand, JNF UK supported the development of a fourth new campus, growing from 23 students in one campus to 190 students in four campuses, offering both annual and semi-annual programmes.
## **DIY Volunteering Programme**
Volunteers have played an integral role in the building of Israel and are a key component in the success of JNF UK’s work and future of the Jewish state. As a result, JNF UK is promoting a professional volunteering programme across Israel.
This innovative scheme enlists volunteers to work on JNF UK projects and often involves the project beneficiaries as volunteers themselves. The programme provides a means for young people to make an immediate and lasting contribution to Israel’s success, strengthens their connection to the land and helps develop their teamwork skills.
Despite the continuing Covid-19 restrictions, during 2021 JNF UK focussed on smaller groups of people to deliver bigger results across 10 different projects, 64 volunteering days and engaging with 715 active participants.
Due to the large success and great impact of the JNF UK DIY initiative, JNF UK has significantly increased investment in this project and expanded the operation in 2022 in order to increase volunteering days to between 150 - 200.
Our Projects | **27**
## **Gvahim**
Every year about 20,000-30,000 new Olim (new immigrants) arrive in Israel, about a third of whom are classed as being highly skilled or having an academic background.
Despite Israel’s need for additional skills, research indicates that around 40% of these professionals will leave Israel within three years of making Aliyah due to a failure to meet their career expectations. The reality of the situation is that the more skilled and educated an immigrant is, the more likely that, ultimately, they will leave Israel and take their accomplishments, knowledge and experience elsewhere.
Gvahim is a not-for-profit organisation that offers Olim and returning citizens from all over the world the proper advice and guidance to integrate themselves into Israeli society, as well as promoting their professional skills and careers.
In 2021, the Covid-19 crisis resulted in high unemployment rates and economic instability among Israelis. This has been especially true for new Olim, particularly those who were already looking for work.
JNF UK helps to fund training courses and mentoring schemes and in 2021 we continued to sponsor Gvahim’s career programme to support around 400 Olim around Israel.
Due to the success of the entire Gvahim initiative, JNF UK has committed to further funding the four major programmes that Gvahim offers. This includes the career programmes, entrepreneurial programmes, Aliyah preparation and Tech programmes.
**28** | Our Projects
## **CONNECTING UK JEWISH COMMUNITIES TO ISRAEL**
Jewish communities in the UK are at the heart of JNF UK’s work.
A key part of our mission is fostering the strong relationship between these communities and Israel. In particular, we focus on showcasing the remarkable impact that their contributions make to our campaigns and projects.
## **Trips and Missions**
Our day trips to the Negev take people to see a different side of Israel.
JNF UK introduces them to grassroots organisations, shows them the impact that their donations are having on local communities and gives them the opportunity to enjoy the beautiful scenery and visit historical sites.
As restrictions continue to be lifted and the tourist market improves, we will arrange trips and missions that are so important to our clients.
## **Education Programmes**
The aim and objective of these Programmes is to strengthen and increase the depth and breadth of student commitment and relationship with JNF UK through its projects, Israel and Zionism.
By learning about JNF UK’s support of projects in Israel, nursery, primary and secondary students gain a greater understanding of the importance of the continuous development of Israel’s peripheries and JNF UK’s commitment to the development of the Negev and Galilee.
Through Grants, 6[th] Form and Fellowship programmes and engagement with the UK Jewish youth, we are ensuring that we build the connection to Israel and JNF UK’s role for the benefit of all Jews around the world.
## **Education Grants**
In 2018, JNF UK in partnership with SmartGiving™ sponsored a four-year £1.2m grant campaign to help strengthen young students’ Jewish identity and connection to Israel and JNF UK through boosting Israel education programmes and teaching about JNF UK’s projects in Jewish schools across the UK.
This grant scheme is unique as it gives the schools the ability to shape the programmes in line with their curriculum and ethos and decide how the money is spent. The grants ensure that the schools deliver a diverse range of projects and activities to deepen young people’s association to Israel and show the important role they can play in the country’s future.
Despite the ongoing Covid-19 challenges, our education department has been able to put on several excellent activities, including our annual Festival of Spoken Ivrit. This Festival brings the Hebrew language to life to hundreds of children by bringing actors from Israel who put on ageappropriate plays in primary and secondary schools across the UK. Just as in previous years, the 2021 Festival was a huge success with 49 shows over a nine-day period.
Our team put together well-appreciated Yom Ha’atzmaut and Yom Hazikaron packs for schools, and a bespoke JNF UK bingo game for holidays.
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Our Projects | 29
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## **JNF UK Connect 6[th] Form and Fellowship Programmes**
These programmes are at the heart of how we must engage with future generations to strengthen and deepen their connection and ties with Israel, so that they are aware of the impact JNF UK projects make to the lives of the Israelis in the Negev and Galilee.
## **JNF UK Connect 6[th] Form Programme**
Following the successful September 2020 launch of our Year 12 JNF UK Connect programme, 2021 saw the expansion of the programme and attendees to over 330 Year 12 students (increased from 69 in 2020-2021); in four schools JFS, Immanuel, Yavneh College and King David Manchester (up from two schools in 2020-21).
With a total of 39 sessions (up from 25 in 20202021) across the schools, JNF UK provided the students with the confidence and skills needed to address challenges as strong advocates for the Jewish community, Israel and our projects.
## **JNF UK Fellowship Programme (Year 12/13)**
September 2021 saw the launch of JNF UK Fellowship programme, which is an elite leadership programme of 11 students from seven different schools.
The programme consists of seminars in Year 12, an Israel trip in the 2022 summer holidays and community programmes in Year 13 in which they will share their experiences and learnings with the aim of passing on their knowledge to inspire the next wave of students, becoming long-term ambassadors and donors.
Launched in October at the Israeli Ambassador to the UK, Tzipi Hotovely’s residence, with further speakers and seminars during 2021 and into 2022, delivered by top influencers and notable speakers in meaningful locations such as the Ambassador’s home, Central Synagogue and Weiner Library.
**30** | Structure, Governance, Management and Financial Review
## **STRUCTURE, GOVERNANCE, MANAGEMENT AND FINANCIAL REVIEW**
## **Governing Document**
The company is a registered charity and a company limited by guarantee, without share capital, originally incorporated on 21 July 1939. It is governed by its Memorandum and Articles of Association, the most recent version of which was adopted on 21 July 2015.
## **Appointment of Trustees**
As set out in the Articles of Association the Chairman and up to 2 Vice-Chairmen are elected by the members for a term of up to 3 years. Up to 2 Treasurers are appointed by resolution of the Trustees for a similar period. The foregoing (together with the Chairman of the Charity’s subsidiary KKL Executor & Trustee Company Limited) comprises the Honorary Officers of the Charity. They, together with up to 12 further Trustees, comprise the Board of Trustees of the Charity. One third of them must normally offer themselves for re-election each year.
## **Trustee Induction and Training**
New Trustees undergo an orientation process to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision-making processes, the business plan and recent financial performance of the charity. During the induction period they meet key employees and other Trustees.
## **Organisation**
The Board of Trustees, which can have up to 19 members, administers the Charity. The Board meets not less than quarterly and there are sub-committees which meet more regularly. A Chief Executive is appointed by the Trustees to manage the day-to-day operations of the charity.
## **Related Parties**
KKL Charity Accounts is a connected party as most of the board members of that charity are on the board of JNF Charitable Trust. Their results are consolidated into JNF Charitable Trust’s results. KKL Executor & Trustee Company Limited is a wholly owned subsidiary of the Charity and operates in facilitating a will writing and executorship service (in its capacity as a Trust Corporation) and the Charity’s legacy administration. JNF UK Israel Limited is a wholly owned subsidiary, which sources and manages the projects in Israel.
## **Internal Control and Risk Management**
The Trustees have overall responsibility for the Charity’s systems of internal control that are designed by Senior Management to ensure effective and efficient operations, including financial reporting, and compliance with laws and regulations. In establishing and reviewing the system of internal control, the Trustees and Senior Management have regard to the materiality of relevant risks, the likelihood of loss being incurred and the cost of control. A risk assessment report and register of risks are produced and reviewed by the Trustees at least annually and key managers and staff have been consulted to ensure that all areas of risk are identified and managed appropriately.
The Charity is committed to a policy of identifying, monitoring and managing the risks that might adversely affect the activities in which it is involved. In this context, risk is defined as the potential for loss, financial and reputational, inherent in the environment in which the Charity operates and in the nature of the transactions undertaken. The Trustees believe that an appropriate review of risks is necessary, that risks are ranked and periodically reviewed, and that appropriate action is identified to mitigate the consequences of the risks. The Trustees believe that the principal risk faced by the Charity is the effect an economic downturn might have on our donors.
Structure, Governance, Management and Financial Review | **31**
## **STRUCTURE, GOVERNANCE, MANAGEMENT AND FINANCIAL REVIEW (continued)**
The Trustees have taken account of the impact of Covid-19 which resulted in lockdowns from early 2020 and which has continued through much of 2021. As has been the case with many other charities, Covid-19 caused some disruption. This included the cancellation of events both here and in Israel. When possible, JNF UK adapted using online technology including the continuation of our schools’ programmes. Some staff were furloughed whilst others were required to work from home based on Government guidelines. A skeleton team was working in the office in early 2021, with a full-time return of all personnel to the workplace mid-2021, adopting all the necessary protection, health and safety requirements. The Trustees have taken appropriate action on expenditure to mitigate the effects of Covid-19 and remain confident that the Charity has adequate reserves and resources to continue its operations both in the UK and Israel for the foreseeable future.
The Trustees have resolved that project commitments are booked in Sterling to mitigate exchange risk with the Israeli Shekel.
The organisation is run on a day-to-day basis by the Chief Executive who is supported by a Senior Management Team consisting of the Executive Vice-Chairman, the Finance Director, the Head of Marketing, the Director of KKL Executor & Trustee Company Limited and the Head of the team based in Israel.
The Trustees and Senior Management Team are supported by the following committees:
- **Finance and Management Committee.** The Finance and Management Committee comprises several Trustees and selected members of the Senior Management Team. The Committee meets six to eight times per year and has been delegated by the Board certain decision-making powers. It also discusses all financial matters relating to the Group.
- **Projects Committee.** This Committee receives and considers requests for funding projects, deciding how the application fits in with the medium to long term plan of JNF UK and how much to allocate from both existing funds and potential future funds.
Criteria for the assessment of projects are contained in the Charity’s Project Criteria Policy and summarised as follows:
- Projects can only be for charitable purposes as set out in the Charity’s Articles.
- The project must be charitable under UK law and must comply with all relevant legal and regulatory constraints both in the UK and Israel.
- The project may be anywhere in Israel but preferably in the peripheral regions of Israel (i.e. the Negev and Galilee).
- Projects shall not be over the “Green line”.
- The contribution and support of JNF UK and its donors will make a significant difference to whether the project is implemented and succeeds.
- Both the project and partner organisations must satisfy JNF UK’s requirements regarding transparency and accountability.
In setting its programme of funding each year, the Charity takes into consideration the Charity Commission’s general guidance on public benefit. The Trustees always ensure that the funding JNF UK undertakes is in line with its charitable objectives and aims.
- **Education Committee.** This Committee, consisting of Trustees and senior management, monitors the Israel Educational Grants Programme that is operated by KKL Charity Accounts (SmartGiving) on behalf of JNF UK.
**32** | Structure, Governance, Management and Financial Review
## **STRUCTURE, GOVERNANCE, MANAGEMENT AND FINANCIAL REVIEW (continued)**
## **Volunteers**
JNF UK is grateful for the considerable contribution made by volunteers to its activities. As well as the expertise provided by lay experts on the Charity’s Board and Committees, which is hugely beneficial to the professional management of the organisation, JNF UK’s fundraising and operational activities are substantially enhanced by our loyal team of volunteers.
## **Fundraising**
The Charity is actively involved in fundraising activities either through legacies, regular donations from individuals and corporations or fundraising events. Potential donors are approached by email, post, telephone or newsletter and are given the opportunity to opt out from receiving any fundraising communication from the charity. For this purpose, the Charity is regulated by the Fundraising Regulator.
## **Financial Review**
The full results for the year to 31 December 2021 are shown in the attached Financial Statements. The Consolidated Statement of Financial Activities set out on page 37 reflects all incoming resources.
Our total income reduced by 8% from the previous year to £14,129,000 (2020: £15,411,000). Donations have increased to £2,982,000 (2020: £2,266,000), an increase of 32%. Legacies reduced to £1,904,000 (2020: £3,822,000), a fall of 50%. KKL Charity Accounts income decreased to £8,661,000 (2020: £8,712,000), a decrease of 1%. Rental income from long term social impact projects increased by £169,000 (42%) to £567,000 (2020: £398,000). This was offset by a fall in interest and dividends received. In 2021 the Charity claimed £3,000 (2020: £84,000) of Furlough Grants from the UK Government.
The funding of project commitments in Israel showed a net charge of £6,221,000 (2020: a net credit of £3,557,000). This was the result, as shown in note 3 on page 47, of the Charity approving new project commitments of £6,979,000 (2020: £1,221,000).
## **Reserves Policy**
It is the policy of the Trustees of the Charity to hold reserves against its obligations. The Trustees believe that a reserve equivalent to not less than 3 months operating expenditure should be held. The unrestricted reserves as at 31 December 2021 comfortably exceeded this level. Operating expenditure is defined as unrestricted expenditure less donations to projects in Israel net of support costs.
## **Investment Powers and Policy**
The Memorandum and Articles of Association empower the Charity to invest monies not immediately required for its purposes in such investments, securities or properties as may be thought fit. JNF UK holds its assets in long term social impact projects in Israel in order to earn rental income and provide an associated level of social and economic impact, bank deposits so that monies can be quickly sent to projects in Israel in accordance with the objects of the charity and some investments, including, in the past, where it has been bequeathed some properties where there is a life tenant.
As a result, a deficit was incurred of £2,794,000 (2020: surplus £8,630,000) before property revaluations of £5,891,000 resulted in a net increase in funds of £3,097,000.
Structure, Governance, Management and Financial Review | **33**
## **STRUCTURE, GOVERNANCE, MANAGEMENT AND FINANCIAL REVIEW (continued)**
## **Statement of Trustees’ Responsibilities**
The Trustees (who are also directors of the charitable company for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the Trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation
- State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006 and the Charities Act 2011. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website, legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
## **Statement as to Disclosure of Information to the Auditors**
So far as the trustees are aware, there is no relevant information (as defined by Section 418 of the Companies Act 2006) of which the charitable company’s auditors are unaware and each trustee has taken all the steps that they ought to have taken as a trustee in order to make them aware of any audit information and to establish that the charitable company`s auditors are aware of that information.
## **Auditors**
A resolution proposing the re-appointment of Nyman Libson Paul LLP as Auditors of the charity will be put to members at the Annual General Meeting.
This report was approved by the Board on 23 September 2022.
Samuel Hayek, Chairman
**34** | Independent Auditors Report
## **INDEPENDENT AUDITORS REPORT**
INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF JNF CHARITABLE TRUST
## **Opinion**
We have audited the financial statements of J.N.F Charitable Trust (the ‘parent charitable company’) and its subsidiaries (the ‘Group’) for the year ended 31 December 2021 which comprise the Consolidated statement of financial activities, the consolidated balance sheet, the company balance sheet, the consolidated statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the Group’s and of the parent charitable company’s affairs as at 31 December 2021 and of the Group’s incoming resources and application of resources, including its income and expenditure for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group’s or the parent charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
Independent Auditors Report | **35**
## **INDEPENDENT AUDITORS REPORT (continued)**
## **Other information**
The other information comprises the information included in the annual report other than the financial statements and our auditors’ report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Opinion on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Trustees’ report for the financial year for which the financial statements are prepared is consistent with the financial statements.
- the Trustees’ report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ report.
We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:
- the parent charitable company has not kept adequate and sufficient accounting records, or returns adequate for our audit have not been received from branches not visited by us; or
- the parent charitable company financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of Trustees’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the Trustees’ report and from the requirement to prepare a Strategic report.
## **Responsibilities of Trustees**
As explained more fully in the trustees’ responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the Group’s and the parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.
**36** | Independent Auditors Report
## **INDEPENDENT AUDITORS REPORT (continued)**
## **Auditors’ responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We gained an understanding of the legal and regulatory framework applicable to the charity and the industry in which it operates and considered the risk of acts by the charity that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006 and the Charities Act 2011. Our tests included agreeing the financial statement disclosures to underlying supporting documentation, reading minutes of meetings of those charged with governance, enquiries with management and review of accounting estimates. There are inherent limitations in the audit procedures
described above and, the further removed noncompliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. We did not identify any key audit matters relating to irregularities, including fraud.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditors’ report.
## **Use of our report**
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.
**JENNIFER POPE Senior Statutory Auditor Nyman Libson Paul LLP Chartered Accountants and Statutory Auditors 124 Finchley Road London NW3 5JS**
Date 23 September 2022
Nyman Libson Paul LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
Financial Statements & Notes | **37**
||||**2020**|**Total**|**£’000**||2,266|3,822|398|55|8,712|84|74|**15,411**||1,724||(3,557)|8,495|119|**6,781**|8,630|-|**8,630**||30,750*|**39,380**||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||**Restricted**|**Funds**|**£’000**||1,253|1,024|-|-|8,446|-|-|**10,723**||||1,865|7,988|-|**9,853**|870|-|**870**||6,424|**7,294**||||
||||**Unrestricted**|**Funds**|**£’000**||1,013|2,798|398|55|266|84|74|**4,688**||1,724||(5,422)|507|119|**(3,072)**|7,760|-|**7,760**||24,326*|**32,086**||||
|**FINANCIAL STATEMENTS**|**AND NOTES**|CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021|**Unrestricted**
**Restricted**
**2021**|**Funds**
**Funds**
**Total**|**Notes**
**£’000**
**£’000**
**£’000**|**INCOME**|Donations
286
2,696
2,982|Legacies
1,829
75
1,904|Investment income - rental income
567
-
567|Investment income – interest and dividends receivable
8
-
8|KKL Charity Accounts income
255
8,406
8,661|Government grant from CJRS
3
-
3|Other income
4
-
4|**Total Income**
**2,952**
**11,177**
**14,129**|**EXPENDITURE**|Fundraising costs of donations and legacies
2
1,343
-
1,343|**Charitable activities**|Funding project commitments in Israel
2 & 3
4,409
1,812
6,221|UK Charitable projects
2 & 4
808
8,448
9,256|Governance costs
2
103
-
103|**Total Expenditure**
**2, 5 & 13**
**6,663**
**10,260**
**16,923**|Net Incoming/(Outgoing) Resources
(3,711)
917
(2,794)|Increase in fair value of property assets and investments
5,891
-
5,891|**NET MOVEMENT IN FUNDS**
**2,180**
**917**
**3,097**|**RECONCILIATION OF FUNDS**|Total funds brought forward
32,086
7,294
39,380|**TOTAL FUNDS CARRIED FORWARD**
**34,266**
**8,211**
**42,477**|The Charity has no recognised gains or losses other than the results for the year, as set out above.|All the above incoming resources and resources expended were generated from continuing operations.|The notes on pages40to57form part of these financial statements.|
**38** | Financial Statements & Notes
## BALANCE SHEETS AS AT 31 DECEMBER 2021
Registered Company Number: 355248 Registered Charity Number: 225910
|**Notes**|**2021**
**Group**
**£’000**
**2020**
**Group**
**£’000**
**2021**
**Charity**
**£’000**|**2020**
**Charity**
**£’000**|
|---|---|---|
|**FIXED ASSETS**|||
|Tangible Assets
8
Investments
9|1,412
191
75
33,023
22,501
31,738|89
20,871|
||**34,435**
**22,692**
**31,811**|**20,960**|
|**CURRENT ASSETS**|||
|Debtors falling due within one year
10
Cash at bank and in hand
Creditors falling due within one year
11
**NET CURRENT ASSETS**
Creditors falling due after one year
12
**NET ASSETS**|3,548
5,911
5,866
12,617
16,777
5,468|7,857*
9,321|
||**16,165**
**22,688**
**11,334**
(4,111)
(5,135)
(3,836)|**17,178**
(4,899)|
||**12,054**
**17,553**
**7,498**
(4,012)
(865)*
(4,012)|**12,279**
(865)*|
||**42,477**
**39,380**
**35,297**|**32,374**|
||||
|**FUNDS**|||
|Unrestricted funds
Restricted funds
13 & 14
**TOTAL FUNDS**|34,266
32,086*
33,653
8,211
7,294
1,644|31,689*
685|
||**42,477**
**39,380**
**35,297**|**32,374**|
The financial statements were approved and authorised by the Board of Trustees on 23 September 2022 and were signed on its behalf by:
Samuel Hayek, Chairman
Gary Mond, Hon Treasurer
The notes on pages 40 to 57 form part of these financial statements. *Restated figures
Financial Statements & Notes | **39**
## CONSOLIDATED CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2021
|CONSOLIDATED CASH FLOWS FOR THE
YEAR ENDED 31 DECEMBER 2021||
|---|---|
|**Notes**|**2021**
**Group**
**£’000**
**2020**
**Group**
**£’000**|
|**CASH FLOWS FROM OPERATING ACTIVITIES**||
|Net cash provided by operating activities
16|1,010
(4,117)|
|**CASH FLOWS FROM INVESTING ACTIVITIES**||
|Investment Income
Acquisition of tangible assets
Acquisition of investment assets
Disposal of investment assets
**Net cash (used)/provided by investing assets**
**Change in cash and cash equivalents in the reporting period**
Cash and cash equivalents at the beginning of the reporting
period
**Cash and cash equivalents at the end of the reporting period**|575
453
(1,236)
(63)
(4,791)
-
282
-|
||**(5,170)**
**390**|
||**(4,160)**
**(3,727)**
16,777
20,504|
||**12,617**
**16,777**|
The notes on pages 40 to 57 form part of these financial statements.
**40** | Financial Statements & Notes
## 1. ACCOUNTING CONVENTION AND POLICIES
JNF Charitable Trust is registered under the Companies Act 2006 no 355248 and is registered with the Charity Commission no 225910.
## **a.**
## **Accounting Conventions**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FR102) (second edition effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The reporting currency is GBP and the figures in the accounts are rounded to the nearest thousand pounds. JNF Charitable Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## **b. Group Financial Statements**
These financial statements consolidate the results of the Charity and its wholly owned subsidiaries KKL Executor and Trustee Company Limited, JNF UK Israel Limited, KKL Charity Accounts Limited and 95 Church Road Hendon Limited. A separate statement of financial activities (SOFA) is not presented because the charity has taken advantage of paragraph 397 of SORP FRS102.
The registered office for all subsidiaries and the parent is Mountcliff House, 154 Brent Street, London, NW4 2BF.
## **c. Incoming Resources**
Donations and receipts from functions are accounted on a receivable basis.
Legacies are accounted for either when received or when the Charity is notified of the legacy and receipt of the legacy is considered by the Trustees to be both probable and measurable. Donated services are included at their fair value to the Charity.
Gift Aid recoverable in respect of income is accounted for on a receivable basis. Income from shares in subsidiary undertakings is accounted for on a received basis.
Other interest receivable and similar income is accounted for on a receivable basis.
Rental income from long term social impact projects is accounted for on a receivable basis.
Income from services provided is recognised when invoiced.
Government grants received are from the Coronavirus Job Retention Scheme (“CJRS”). Income from government grants is credited to the statement of financial activities as the related expenditure is incurred.
Financial Statements & Notes | **41**
## **d. Resources Expended**
Grants payable are charged in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised when the conditions attaching are fulfilled. Grants offered, which are subject to conditions that have not been met at the year end, are noted as a commitment, but are not accrued as expenditure in the financial statements. Project commitments in Israel includes all funds remitted to Israel by the charity in direct pursuit of its charitable objectives and their associated support costs and governance costs. Remittances to UK Charities consist of (i) those made in accordance with instructions received for donors' individual accounts within KKL Charity Accounts Limited and include their associated support costs and governance costs, (ii) grants made to UK schools under the KKL Charity Accounts educational grants programme, and (iii) payments to other UK charities. Support costs is expenditure incurred in providing administrative and financial services in support of the charitable expenditure above. Support costs are generally allocated over charitable expenditure headings in a similar proportion to existing expenditure under those headings. Governance costs are incurred in compliance with constitutional, legal and statutory requirements related to the general running of the Charity and are incurred in support on the charitable expenditure above. Governance costs are generally allocated over charitable expenditure. Irrecoverable VAT is included under the relevant expense headings.
- **e. Capitalisation and depreciation of tangible fixed assets**
- Tangible fixed assets are stated in the balance sheet at cost less depreciation. Depreciation is provided to write off the cost of fixed assets over their estimated useful lives.
Rates of depreciation:
- Leasehold improvements are amortised over the period of the lease.
- Furniture and Equipment - 10% of the net book value.
- Computer Equipment - 33 1/3% of the net book value.
- Motor Vehicles - 25% of the net book value.
Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition.
## **f. Impairment**
Property and investments are assessed for impairment indicators. Where indicators are identified an assessment for impairment is undertaken comparing the asset's carrying amount to its recoverable amount. Where the carrying amount of an asset is deemed to exceed its recoverable amount, the asset is written down to its recoverable amount, this is likely to be the value in use of the asset based on its service potential. The resulting impairment loss is recognised as expenditure in the Statement of Financial Activities.
## **g. Pension Scheme**
Payments to defined contributions schemes are written off as incurred.
## **h. Funds**
Unrestricted funds comprise those funds which the Trustees are free to use in accordance with the charitable objects. Restricted funds are funds which have been given for particular purposes and projects. Income and expenditure is allocated to the appropriate fund in the consolidated statement of financial activities.
**42** | Financial Statements & Notes
## i. **Investments**
Investments are initially recorded at cost at the date of acquisition.
Listed investments are revalued to market value at the balance sheet date based off publicly traded prices.
Investment properties consist of properties acquired and held purely for economic benefit. Long term social impact projects are long-term investments made into Israeli properties with the intention to generate social and economic impact alongside a financial return. Investment properties and social investment properties are revalued to fair value at the balance sheet date based off internal and external valuation reports.
Realised gains and losses on investments are calculated by comparing the sale proceeds with the market value at the end of the previous financial year. Unrealised gains and losses represent the difference between the market value of investments held at the end of the financial year with their value at the beginning of the year or with their cost if purchased subsequently.
## **j. Debtors**
Debtors include amounts owed to the Charity for the provision of goods and services or amounts the Charity has paid in advance for the goods and services it will receive. Debtors also include amounts receivable on grant funding and legacies to which the charity is entitled. Debtors are measured at their recoverable amounts (the amount the charity anticipates it will receive from a debt or the amount it has paid in advance for goods or services). An amount recoverable more than a year after the end of the reporting date is measured at its present value at the balance sheet date if the time value of money is material and the settlement terms constitute a financing transaction.
## **k. Liabilities**
Liabilities are amounts due to creditors and any provision made as a result of an obligation to transfer economic benefits, usually in the form of a cash payment, to a third party. Liabilities are measured at their settlement amount except for certain types of financial liabilities. A liability is recognised for the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as an advance payment for goods or services it must provide.
## **l. Financial Instruments**
The Charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
## **m. Foreign Currencies**
Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.
Financial Statements & Notes | **43**
## **n. Restatement of 2020 figures – Charity Accounts**
An adjustment has been made in respect of the accounting of intercompany balances. To improve intercompany accounting, an adjustment was posted to include historic intercompany transactions totalling £1,004,000 which has reduced the Charity’s brought forward reserves and intercompany debtor balances. This adjustment had, and has, no effect on the Group’s financial position as the transactions were eliminated on consolidation.
## **o. Restatement of 2020 figures – Charity and Group Accounts**
- An adjustment has been made relating to the Project Commitments creditor in the Charity’s and the Group’s balance sheet, which were misstated in error. This has reduced the Charity’s and the Group’s creditors, and increased reserves, by £80,000.
- **p. Judgements in applying accounting policies and key sources of estimation uncertainty** In the application of the Charity’s accounting policies, the members are required to make judgements, estimates and assumptions about the carrying amounts 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 these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
## **Estimations during the year:**
During the year, the Group revalued several properties. When it was not feasible to obtain a professional external valuation, values were estimated internally based off initial costs and house price indices.
**44** | Financial Statements & Notes
## 2. TOTAL RESOURCES EXPENDED
|||**Project**|**UK**||||
|---|---|---|---|---|---|---|
|||**Funding in**|**Charitable**||**2021**|**2020**|
||**Fundraising**|**Israel**|**Projects**|**Governance**|**Total**|**Total**|
||**£’000**|**£’000**|**£’000**|**£’000**|**£’000**|**£’000**|
|Staff costs|466|253|187|-|906|1,002|
|Direct costs|253|5,813|8,894|103|15,063|4,892|
||**719**|**6,066**|**9,081**|**103**|**15,969**|**5,894**|
|Share of support|||||||
|costs|624|155|175|-|954|887|
||**1,343**|**6,221**|**9,256**|**103**|**16,923**|**6,781**|
The analysis by fund is:
|Unrestricted fund
Restricted fund|**Fundraising**
**Project**
**Funding**
**in Israel**
**UK**
**Charitable**
**Projects**
**Governance**
**2021**
**Total**
**2020**
**Total**
**£’000**
**£’000**
**£’000**
**£’000**
**£’000**
**£’000**
1,343
4,409
808
103
6,663
(3,072)
-
1,812
8,448
-
10,260
9,853|
|---|---|
||**1,343**
**6,221**
**9,256**
**103**
**16,923**
**6,781**|
Included in fundraising direct costs of £253k (2020: £629k) is expenditure of £100k (2020: £180k) for grants provided to a UK charity, which has a trustee who is also a Trustee of JNF Charitable Trust.
The resources expended are stated after charging:
|he resources expended are stated after charging:|||
|---|---|---|
||**2021**|**2020**|
||**£’000**|**£’000**|
|Depreciation|39|39|
|Payments to auditors for audit services|21|22|
|Payments to auditors for non-audit services|4|4|
Financial Statements & Notes | **45**
## 3. FUNDING PROJECT COMMITMENTS IN ISRAEL
|Education/Training
Advancement of Health
Youth
Economic/Community
Welfare
Projects less than £25,000
**Total funding committed to new projects**
Adjustment to prior year project commitments
Currency exchange adjustments
Direct staff and other costs and share of allocated costs|**2021**
**£’000**
**2020**
**£’000**
3,151
408
250
90
927
-
1,015
406
1,585
206
51
111|
|---|---|
||**6,979**
**1,221**
(1,013) (5,334)
(146)
54
401
502|
||**6,221(3,557)**|
The funding of project commitments in Israel showed a net charge of £6,221k (2020: a net credit of £3,557k). Following the Covid 19 pandemic, the Trustees reviewed certain project commitments from earlier years and cancelled or postponed some totalling £1,013k (2020: £5,334k).
A full list of the project expenditure is set out on pages 56 and 57.
## 4. DONATIONS TO UK CHARITIES
|KKL Charity Accounts through individual and corporate sub-accounts (a)
KKL Charity Accounts educational programme (b)
Share of support costs|**2021**
**2020**
**£’000**
**£’000**
8,710
7,988
371
344|
|---|---|
||**9,081**
**8,332**
175
163|
||**9,256**
**8,495**|
Payments to UK charities principally represent:
- a) Payments from KKL Charity Accounts through individual and corporate KKL Charity subaccounts. Details of these payments are not disclosed as they are made in accordance with specific restrictions imposed by the donors and are not necessarily representative of the Charity’s own grant making policies.
- b) Educational grants. KKL Charity Accounts used its free reserves to make educational grants of £371k (2020: £344k) to UK primary and secondary schools.
**46** | Financial Statements & Notes
## 5. SUPPORT COSTS
An analysis of the major support costs in note 2 is as follows:
|An analysis of the major support costs in note 2 is as follows:||
|---|---|
|Staff costs
Direct costs
Analysed between:
Fundraising
Funding project commitments in Israel
UK charitable projects|**2021**
**2020**
**£’000**
**£’000**
382
422
572
465|
||**954**
**887**|
||624
580
155
144
175
163|
||**954**
**887**|
## 6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or benefits for the years ended 31 December 2021 and 31 December 2020.
Financial Statements & Notes | **47**
## 7. STAFF COSTS
|. STAFF COSTS||
|---|---|
|Salaries
Social security costs
Pension costs|**2021**
**2020**
**£’000**
**£’000**
1,107
1,234
112
117
69
73|
||**1,288**
**1,424**|
|||
|The average monthly number of employees during the year was as follows:
Fundraising
Israel Project Team
Finance, Management, Administration, Legacy & Education|**2021**
**2020**
7
5
6
6
16
17|
||**29**
**28**|
The number of employees whose emoluments (including benefits), as defined for taxation purposes, amounted to over £60,000 in the year was as follows:
||**2021**|**2020**|
|---|---|---|
|£80,000 - £90,000|1|1|
|£100,000 - £110,000|1|1|
Contributions were made to defined contribution schemes for two high paid employees (2020: two employees) and contributions amounted to £8,340 (2020: £8,056). The total is disclosed in the above.
The total remuneration of key management within the Charity totalled £305,000.
**48** | Financial Statements & Notes
## 8. TANGIBLE FIXED ASSETS
||GROUP|**Property &**
**Improvements**
**Furniture,**
**Computer and**
**Equipment**
**Motor**
**Vehicles**
**£’000**
**£’000**
**£’000**|**Total**
**£’000**
713
1,236
-
**1,949**
522
39
-
**563**|
|---|---|---|---|
||**COST**|||
||At 1 January 2021
Additions
Disposals
**At 31 December 2021**|91
535
87
1,140
53
68
-
-
-||
|||**1,231**
**588**
**155**||
||**DEPRECIATION**|||
||At 1 January 2021
Charge for year
Disposals
**At 31 December 2021**|35
436
52
10
9
20
-
-
-||
|||**45**
**445**
**72**||
|||||
||**NET BOOK VALUE**||**1,412**
**191**
**Total**
**£’000**
425
-
-
425|
||**At 31 December 2021**
**At 31 December 2020**
CHARITY|**1,186**
**143**
**83**||
|||**56**
**99**
**36**||
|||**Leasehold**
**Improvements**
**Furniture,**
**Computer and**
**Equipment**
**Motor**
**Vehicles**
**£’000**
**£’000**
**£’000**||
||**COST**|||
||At 1 January 2021
Additions
Disposals
At 31 December 2021|91
335
-
-
-
-
-
-
-||
|||91
91
-||
||**DEPRECIATION**|||
||At 1 January 2021|35
302
-|337|
||Charge for year
Disposals
**At 31 December 2021**|10
4
-
-
-
-|14
-
351
**75**
**89**|
|||45
306
-||
|||||
||**NET BOOK VALUE**|||
||**At 31 December 2021**
**At 31 December 2020**|**46**
**29**
**-**||
|||**56**
**33**
-||
The leasehold improvements relate to the Charity’s current Head Office, based in Hendon, London. Additions in the year relate to the purchase of the freehold for the future Head Office, currently under renovation.
Financial Statements & Notes | **49**
## 9. INVESTMENTS
||GROUP|**Investment**
**Property**
**Long term**
**social impact**
**projects**
**Investment in**
**subsidiary**
**undertakings**
**Quoted**
**investments**
**Total**
**£’000**
**£’000**
**£’000**
**£’000**
**£’000**
2,948
18,837
-
92
21,877
-
4,769
-
22
4,791
(225)
-
-
-
(225)
**2,723**
**23,606**
**-**
**114**
**26,443**
135
450
-
39
624
(105)
5,947
-
49
5,891
65
-
-
-
65
**95**
**6,397**
**-**
**88**
**6,580**|
|---|---|---|
||**COST OR VALUATION**||
||At 1 January 2021
Additions
Disposals
**At 31 December 2021**||
||**REVALUATIONS**||
||At 1 January 2021
Revaluations in the year
Disposals
**At 31 December 2021**||
||||
||**NET BOOK VALUE**|**2,818**
**30,003**
**-**
**202**
**33,023**
**3,083**
**19,116**
**-**
**131**
**22,501**
**Investment**
**Property**
**Long term**
**social impact**
**projects**
**Investment in**
**subsidiary**
**undertakings**
**Quoted**
**investments**
**Total**
**£’000**
**£’000**
**£’000**
**£’000**
**£’000**
2,948
17,118
89
92
20,247
-
4,934
202
-
5,136
(225)
-
-
-
(225)
2,723
22,052
291
92
25,158|
||**At 31 December 2021**
**At 31 December 2020**
CHARITY||
||**COST OR VALUATION**||
||At 1 January 2021
Additions
Disposals
At 31 December 2021||
||**REVALUATIONS**||
||At 1 January 2021|135
450
-
39
624|
||Revaluations in the year|(105)
5,947
-
49
5,891|
||Disposals
**At 31 December 2021**|65
-
-
-
65
95
6,397
-
88
6,580|
||||
||**NET BOOK VALUE**|**2,818**
**28,449**
**291**
**180**
**31,738**
**3,083**
**17,568**
**89**
**131**
**20,871**|
||**At 31 December 2021**
**At 31 December 2020**||
Long term social impact projects relate to commitments in Israel, where the Group owns properties and receives rental income and where there is an associated high level of social and economic impact.
Social impact projects were revalued based off valuation reports performed by qualified locally based agents. Where these valuations were not available, house price indices were used.
**50** | Financial Statements & Notes
## 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|Donations and legacies receivable
Prepayments and accrued income
Other debtors
Due from subsidiary undertakings|**Group**
**2021**
**Group**
**2020**
**Charity**
**2021**
**Charity**
**2020**
**£’000**
**£’000**
**£’000**
**£’000**
3,346
5,833
3,346
5,833
29
173
47
31
21
12
26
4
-
-
2,487
1,994*|
|---|---|
||**3,548**
**5,911**
**5,866**
**7,857**|
## 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|Trade creditors
Other creditors
Accruals and deferred income
Taxation and social security
Project commitments
Due to subsidiary undertakings|**Group**
**2021**
**Group**
**2020**
**Charity**
**2021**
**Charity**
**2020**
**£’000**
**£’000**
**£’000**
**£’000**
46
48
19
9
190
10
24
10
228
349
53
32
28
26
23
26
3,619
-
4,702
-
3,619
98
4,702
121|
|---|---|
||**4,111**
**5,135**
**3,836**
**4,899**|
## 12. CREDITORS: AMOUNTS FALLING DUE OVER ONE YEAR
|Project commitments|**Group**
**2021**
**Group**
**2020**
**Charity**
**2021**
**£’000**
**£’000**
**£’000**
**4,012**
**865***
**4,012**|**Charity**
**2020**
**£’000**
**865***|
|---|---|---|
Financial Statements & Notes | **51**
## 13. RESTRICTED FUNDS
With the exception of donations via KKL Charity Accounts, all other restricted donations were for projects in Israel.
|KKL Charity Accounts
Benji Hillman
Environmental projects
ESRA
Refua Vesimcha
Be’er Sova - Soup kitchen
Ben Hashitin - Leadership programme
Derech Eretz - Youth Programme
Kerem Shalom Community Project
Hakeren Leyedidut
Meitarim Lachish
Matan Avrut Adadit
Ramat Hanegev- Young Adult Centre
Rachashei Lev
Simcha Layeled
Tenufa Bakehila
Yad Tamar
Student Village in Kibbutz Misgav Am
Afike Orot -Ofakim
Bnei HaMenashe Community
Be’er Milka Community
Nitzan LaNoar Therapeutic Farm
Otzem
Ezra L'Marpeh
Israel-is
YBA Israel
Reut Sderot
Kiryat Malachi Commercial Centre
Others
Legacies|**Balance at**
**1 January**
**2021**
**Incoming**
**resources**
**Resources**
**expended**
**Balance at**
**31 December**
**2021**
**£’000**
**£’000**
**£’000**
**£’000**
6,609
8,406
8,448
6,567
2
75
75
2
31
-
-
31
77
428
505
-
83
100
170
13
10
-
-
10
38
-
9
29
29
1
-
30
41
-
6
35
-
590
590
-
-
683
33
650
-
136
136
-
70
-
-
70
80
-
80
-
1
70
10
61
10
20
20
10
-
18
18
-
30
-
30
-
25
-
-
25
5
5
-
10
20
-
-
20
8
-
-
8
-
29
29
-
-
4
4
-
-
5
5
-
-
7
7
-
-
10
10
-
-
250
-
250
125
265
-
390
-
75
75
-|
|---|---|
||**7,294**
**11,177**
**10,260**
**8,211**|
**52** | Financial Statements & Notes
## 14. ANALYSIS OF NET ASSETS BETWEEN FUNDS
|Fixed assets
Investments
Current assets
Current liabilities
Creditors more than 1 year|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**2021**
**Total**
**2020**
**£’000**
**£’000**
**£’000**
**£’000**
1,412
-
1,412
191
33,023
-
33,023
22,501
7,954
8,211
16,165
22,688
(4,111)
-
(4,111)
(5,135)
(4,012)
-
(4,012)
(865)*|
|---|---|
||**34,266**
**8,211**
**42,477**
**39,380**|
## 15. SUBSIDIARY COMPANIES
The Charity owns two active subsidiaries, KKL Executor and Trustee Company Limited and JNF UK Israel Limited. A property holding company, 95 Church Road Hendon Limited, was purchased on 30 April 2021 and is a wholly owned subsidiary. A summary of their results is shown below:
|KKL Executor and Trustee Limited
JNF UK Israel Limited
95 Church Road Hendon Limited|**Total**
**Income**
**Total**
**Expenditure**
**Total**
**2021**
**Total**
**2020**
**£’000**
**£’000**
**£’000**
**£’000**
509
505
4
4
758
737
21
15
-
13
(13)
-|
|---|---|
||**1,267**
**1,255**
**12**
**19**|
The aggregate of the assets, liabilities and funds were:
|KKL Executor and Trustee Limited
JNF UK Israel Limited
95 Church Road Hendon Limited|**Assets**
**Liabilities**
**Funds**
**2021**
**Funds**
**2020**
**£’000**
**£’000**
**£’000**
**£’000**
153
43
110
106
1,275
1,220
55
34
944
957
(13)
-
**2,372**
**2,220**
**152**
**140**|
|---|---|
Financial Statements & Notes | **53**
The Charity also owns the following dormant subsidiaries: JNF Limited Jewish National Fund Limited Jewish National Fund for Israel Limited JNF UK Limited JNF Executor and Trustee Company Limited KKL Limited
## 16. RECONCILIATION OF NET INCOME TO NET CASHFLOW FROM OPERATING ACTIVITIES
|**Net Income for the year, as per the Statement of Financial Activities**
Adjustments for:
Investment income
Depreciation
Decrease/(Increase) in fair value of investments
Profit on disposal of investments
Increase/(decrease) in creditors
(Increase)/decrease in debtors
**Net cash flow from Operating Activities**|**2021**
**2020**
**£’000**
**£’000**
**3,097**
**8,630**
(575)
(453)
39
39
(5,891)
(3,720)
(146)
-
2,123
(7,869)
2,363
(744)|
|---|---|
||**1,010**
**(4,117)**|
## 17. CONNECTED CHARITIES
KKL Charity Accounts is a connected charity (Charity Number 1105998), which operates from the same address as the Charity. All but one of the Trustees of KKL Charity Accounts are also Trustees of this Charity and it is therefore treated as a subsidiary. A summary of its results is shown below:
|**Total income**
Total expenditure
**Net result**|**Restricted**
**Funds**
**Unrestricted**
**Funds**
**Total**
**2021**
**Total**
**2020**
**£’000**
**£’000**
**£’000**
**£’000**
**8,406**
**608**
**9,014**
**8,770**
(8,449)
(549)
(8,998)
(8,506)|
|---|---|
||**(43)**
**59**
**16**
**264**|
**54** | Financial Statements & Notes
The aggregate of its assets, liabilities and funds were:
|aggregate of its assets, liabilities and funds were:||
|---|---|
|Assets
Liabilities
**Net assets**
Unrestricted funds
Restricted funds
**Total funds**|**2021**
**2020**
**£’000**
**£’000**
7,336
7,535
(660)
(875)|
||**6,676**
**6,660**|
||109
51
6,567
6,609|
||**6,676**
**6,660**|
## 18. FINANCIAL ASSETS AND LIABILITIES
|Financial assets measured at fair
value through the Statement of
Financial Activities
Financial assets measured at
amortised cost
Financial liabilities measured at
amortised cost|**Group**
**2021**
**Group**
**2020**
**Charity**
**2021**
**£’000**
**£’000**
**£’000**
33,023
22,501
31,738
16,165
22,688
11,334|**Charity**
**2020**
**£’000**
20,871
17,178|
|---|---|---|
||(8,123)
(6,000)
(7,848)|(5,764)|
Financial Statements & Notes | **55**
## 19. FINANCIAL COMMITMENTS
As at 31 December 2021, the Board of Trustees had the following commitments:
|Lease obligations due within 1 year
Lease obligations due between 1 and
5 years|**Group**
**2021**
**Group**
**2020**
**Charity**
**2021**
**Charity**
**2020**
**£’000**
**£’000**
**£’000**
**£’000**
85
85
85
85
-
390
-
390|
|---|---|
||**85**
**475**
**85**
**475**|
At the reporting date, the Charity was committed to developing social investment properties in Israel. Capital commitments not provided for totalled £420,000.
A member of the Group, KKL Charity Accounts, has committed to upgrade its software. As at the reporting date, it had committed to a minimum £57,000 which was not included in the financial statements for the year ending 31 December 2021.
During the current financial period a member of the Group, 95 Church Road Hendon Limited, purchased a property which will be renovated before becoming the Group's head office. As at the reporting date, the Group had committed to renovations commencing in 2022. As at the time of writing, there was no accurate forecast for projected expenditure.
## 20. RELATED PARTIES
Details of the related party transactions are set out in note 2. The Group has taken advantage of the exemption to not disclose transactions with Group entities on the basis that consolidated financial statements are prepared.
**56** | Full List of Project Expenditure in Israel
## FULL LIST OF PROJECT EXPENDITURE IN ISRAEL
|FULL LIST OF PROJECT EXPENDITURE IN ISRAEL||
|---|---|
||**2021**
**£’000**
**2020**
**£’000**|
|**Education/Training**||
|Derech Eretz Programme
Kiryat Malachi Renovation of State Kindergartens
Be’er Sheva Dekalim School
Sderot new high school
Ami-Chai Leadership Programme in Kramim
Student Village in Kibbutz Misgav Am
Latet
Meitarim Lachish
Gvahim Career Programme
Otzem
Be’it Uri|276
140
392
-
309
-
1,334
-
51
-
50
27
-
95
710
75
-
44
29
-
-
27|
||**3,151**
**408**|
|**Advancement of Health**||
|Refua Vesimcha
Rachashei Lev|170
-
80
90|
||**250**
**90**|
|**Youth**||
|Kiryat Malachi Renovation of the Music and Dance Centre
Akko - KKL-JNF Heritage Centre|333
-
594
-|
||**927**
**-**|
Full List of Project Expenditure in Israel | **57**
## FULL LIST OF PROJECT EXPENDITURE IN ISRAEL (continued)
||**2021**|**2020**||
|---|---|---|---|
||**£’000**|**£’000**||
|**Economic/Community**||||
|Gvahim career programme|105|-||
|JNF UK Historical project|92|-||
|Urban Forest|126|-||
|DIY volunteering project|190|84||
|JNF UK TUBE|212|-||
|Merchav Am Establishing a New Multipurpose Hall|95|-||
|Matan Arvut Hadadit|136|322||
|Osim Shchuna - Building Neighbourhoods 2022|59|-||
||**1,015**|**406**||
|**Welfare**||||
|Orr Shalom|87|-||
|Hakeren Leyedidut|590|121||
|Akko Dental Care|59|-||
|Benji Hillman|75|-||
|ESRA|505|-||
|The Foundation for the Benefit of Holocaust Victims - Living with Dignity|48|-||
|The Foundation for the Benefit of Holocaust Victims - Project Connected|29|-||
|Tenufa Bakehila – renovation of low-income family homes|72|-||
|Yad Tamar|120|85||
||**1,585**|**206**||
|**Projects less than £25,000**|51|111||
|**Total donations to charities/projects**|**6,979**|**1,221**||
|Net adjustment to prior year project commitments|(1,013)|(5,334)||
|Currency exchange adjustments|(146)|54||
|Direct staff and other costs and share of allocated costs|401|502||
||**6,221**|**(3,557)**||
|||||
**58** | Reference and Administrative Details
## **REFERENCE AND ADMINISTRATIVE DETAILS**
|Registered Company number|355248 (England and Wales)|
|---|---|
|Registered Charity number|225910|
|Registered ofce|Mountclif House|
||154 Brent Street|
||London|
||NW4 2BF|
|Trustees|S Hayek – Chairman|
||D Berens|
||G Falter|
||L Julius|
||M Lee|
||A Mendoza|
||G Mond|
||M Waisman|
||H Wayne|
||T Kendal|
||B Oakland|
|Company Secretary|D Berens|
|Auditors|Nyman Libson Paul LLP|
||124 Finchley Road|
||London NW3 5JS|
|Solicitors|Mishcon de Reya LLP|
||Africa House|
||70 Kingsway|
||London WC2B 6AH|
|Bankers|Barclays Bank plc|
||1 Churchill Place|
||London E14 5HP|
## JNF Charitable Trust
Mountcliff House, 154 Brent Street, London NW4 2BF Tel: 020 8732 6100 • Email: info@jnf.co.uk • Web: www.jnf.co.uk
> [@jnfisrael ][@Jnfuk ][@Jnfuk]
> [JNF UK ] JNF UK
JNF Charitable Trust is a registered Charity No 225910; Company No 355248 registered in England and Wales. Registered office: Mountcliff House, 154 Brent Street, London NW4 2BF.