Registered charity number 2500 FEDERATION OF JEWISH RELIEF ORGANISATIONS Report and Unaudited Accounts For the Year Ended 31 March 2025 FEDERATION OF JEWISH RELIEF ORGANISATIONS Roport and accounts Contents Pag• Legal an(J adminisirauve Informaiion Tru5tees' report Independent examinerfs report statement of financial activit Balance sheet Notes to Ihe accounts 9-14 Income and Expendituie Account (For Trustees Ontyl 15 FEDERATION OF JEWISH RELIEF ORGANISATIONS Lggal and administratlve infomiatlon Charity narn•: Fedèr8tion of Jewsh Rdief Or9anisations Naturn of 9ovemin9 do¢ument.. Deed ol Trust establishing unincorporate(l tharrtable trust Chadty number.. 250006 Trust••s.' Mr A M Garfield FCA Mrs H J Garfield (Hon. Treasurer) Inde￿ndent Examlners Winston Haz$11(￿ & Co Ltd Chartered CertrfEd Accountdntr 34 Arfington Road London NVV1 7HU Bankers: Bardays Bank pl¢, Hampsiead Branch Prlnclpal office and ¢h4rity address.. 120 Salmon Street London NW9 8NL FEDERATION OF JEWISH REUEF ORGANISATIONS Trust￿5. Report The trustee5 of the ¢harty. present their annual report and accounts for the year ¢nded 31 MarGh 2025. The trust88s confirm that th8 financial statetnenls mmply with the Current statutory requirements and the Stalem6nt of Recommer￿ed Practi￿ - Accounting 8nd Reporting by Chanties SORP applicable to charits'&8 prepariry their accounts in accordan￿ with FRS 102 effectiv* 1 January 2019. Principal Oblectl*• and Alrnx The principal objectives 8nd aims of th8 Charity duriro th8 year continued to be". 1. To relieve Jewish of war and pers•eution. 2. To relieve poverty and sickness ern￿9, and to advance the 8duGation of, the Jewish PEK)ple. These objectives rnay be carri￿1 out in the UK. Isra81 or elsewher8. Many of thA*A aro prowd through the provision of grants and donations in c4)njundion wrth various publK sector txxlies aThl rv)n gov6mTn8ntsl and non profil makiro organisaiion8. The tnjstees are satisfi8J that the objectNes ol thè Charity havè b8en met through the various activities dunry the year and ongoing. The chanty contillU8S to ÈX￿0re new wayB ol renderiNJ its services and programs to fu￿11 ils principal obje¢tive$ aiffls. The Manner in which thgse obi8ctNes ar& achieved is set out in these accounts and trustees, repjrt. The trustees h3ve had duè regard to the guidan￿ issued by th* Chorily Cotnmission regarding the public benefit and consider thi5 charity to be in the public benefit through the grants arKS (Jonations being madè to the varK)u$ organisations that the charrty makes and facilitates. Structure and oruanisation The Federation was estsblished in 1919. 1115 an un1ncofp0rat￿ charitabla trust govemed by its Constitution as amen¢Jeo on Ine b August 2004 replaung Iho previous ConstitutK>n. The Charty is under the ovèrall ￿ntrol of the trustees who meet each >*ar to rnar￿ge thè ¢haritys aff81r8. to Set p)licy and overall 11￿ctIon. Decisions are taken by ag￿ement of all the trust6é5. Day lo day $ponsibility of njnning the organisation Is delegat8d lo the Honorary Treasurer who manages the administration and supeTrises the se￿iceS rende￿ by tha Charity, assisted by one paid staff mernber. Tho tru&i8e& air ttiv vTily ITiuinber3 Ihe charty. Tho Charity has an open recruitffvant procedure for new tfUStee5 who ar8 appointed rf thèy have the appropnale skills and 8xpenen¢e to meet th8 needs of the organi$atK)n. Th¢ Charity Is encouraging the implementation of poliues ar￿ procedures for the ir*Juclion and training of both new and eX￿tInG Iruslees. The power to appoint new Irustees ve51s in the existing trustees. The Trus18es cDrnpris6 a minimurn numb8r of Iwo ar￿ a maxitnum of len. FEDERATION OF JEWISH RELIEF ORGANISATIONS Truste•5' Report Prlnclpal actlvlty rèvlww liikniro do¥olopmortts The Federation's Incom9 during the year was derived from restricl&J and Unrestr￿sd donations. Unrestricted (Jon8tior6 indude £11.906 12024.. £12,238) from the Chri5tsdelphians. Oth8r unrestrict donations amounted to £128.091 12024.. £143.7211, including £111.000 12024". £124.fXIOI from Leon Kossoff Artistic Estate, £8,000 12024.. £9,900) ffQtn Juliet Ha￿$Y and various other donation5 arnounting to £7.091 12024." £9,821) The charity received no unr6Strict* legacies in the ygar or prevK)us year. Grfi aid aThY [elat￿l inter&8t of £2.37312024'. £2,374) is claimable in the year. Bank Inte￿St ￿ceIv￿ble amunted to £45612024". £Nill. Reslricled donations irTrcoffle comprise from Maunce Wohl Charitsble Foundation £10,000 12024.. £12.(KJOI an¢1 the Dyna anrt Fala Weinstock Chanlable Trust of £347,37512024.. tNill. for specific activrties. The F&Jeration continues to make donatio￿ to varK)us iThjI￿d￿8ls and organisation5 in ac(l)￿3￿Ce with the obj6ct5 in its Constitution. This has continued after the year end. The Federation is wgnisant of th8 terrible situation in Israel and Ukraine which putting additK)nal pressurè Ihe Fder8tion to raise eharrtaDie tur￿$. The Irustses are s8tisfied that the chariws as5els are adequate to fu￿11 it$ obligations. The level of Inwming resources Is dependent on grants and donations received which can be affected by the overall economic climate. The results forthe year are o)nsKlered satisfactory by th8 Trustees. Flnancial R¢￿eW There ha$ t)een no tnaterial change in the Federal￿)n'$ athivrties during the y88r During the ￿ar, the F￿eration had tot81 incoming résources of £498.20112024.. £170,3331. The resour￿ eXp&￿ed were £122,48412024.. £87.8431. DetsiL8 01 th889 are set out in the rK)tes to these accounts. Restricted donatK)ns of £369.37512024.. £Nill were pa￿ in year. £3.97212024.. £Nill was paKJ on behaK of the Israd Offi￿ for legal fees to tompl8t8 th8 clo$urg of the charity. The Israel ofKe operatDns clo￿ in September 2023. $ialT suvyvrt in8 year were mei trom Ine unrestnctsd funds. Tha surplkjs of th& not unr88trict&Y Inwming resourc8s during Ihe year 01 £18.34212024.. £70.4901 wa$ add to. the accumulated unrestri¢ted fund5 brought loN4ard. which arTh)unted to £314.52712024. £296,185) al the year end. Th8 1£12.0001 deficit 12024.. £12,0(K> Sufplusl of net wslricted inctsrniro resources was deduct￿ Irom aCCumu13t9d rastrietod lund- brots9ht forwgrd leaving accumulated restri￿￿ fuiidi ul £Nil 12024". £12,0001 ai the yeaf end. FEDERATION OF JEWISH RELIEF ORGANISATIONS Trustses. Report Reseryos Pollcy Thè trustees havè re501ved to maintain r858rves at levels coFBi¢lered appropnate to provide for futu activities of the or9anisalion. The existiru assets ar* r¥iaineO to produce Income and to meet any annual deficit or will be utilised for future grant making by the trustees depending on their assèssment ol the needs ol the donee at the time. The trustees arA rA)nr.gmp.rt nnl in diwinigh thÈ charitya ass￿* in the ehert tcrrn us that would reslricl thoif ongoing ability lo fund projects as and when Consider￿ appropriate by the Irust*8s. The net current assets at the year end ao considered adequate as Teserves. Thè charity malnlain5 unrestncled fur￿5 al a level which a￿ rnorè than adequ8te to meet orooing rnanagement adrninistr2tion ¢QSls. The current year unroslncted expenditure is financd out of unresln¢led funds received during the ￿ar or from unrestricted funds available al the bryinniTrJ of year. The18vel of free reservès ar8 Monito￿ aThJ reviewed regularfy by the Iruslees. Dudng the year the Charity re¢&ved reslne18d lund5 and the58 were expend￿ lo rneet tha cnteria speari80 by the donor(sl. Investsnent policy The constitution aulhorises the trustees to make and lY)Id investm8nls. The trustèes tske a pr￿ant view regarding the Investment of surplus funds. AccorditvJly. all funds are pla￿d on current account with the Federation's bankers. The ￿turn on b8nk tJeposit5 15 bel￿ rewewed and cOns￿ere￿ rf a 5Ultable Wium can be achieved. Rlsk manag•mont The Trustees regularty revi8W the major risks which the charity fa¢es. Given the charills finawal controls, the trustees consider there are adequate resources and controls to address anv rnaior nsk5 that may arise in the future. The trustees continually examine the operatsonal and busines5 risks likely to be faced ty the charty conts.nue to irnprove thè axisting systerns lo dèal with aThJ mitigate any SKJnrfieant risk. Cooporatlon wSth organl8aUon8 and bodies (both eharitable and non ¢harttablel The Federation recewes requests from other charitable and non charrtable organisalion ftsr assistAnrp A support. Such reque51s ere reviewed by the trustees and assessed as to wh81her they are in accordance with the objeds of the Federation. The organisalK)n works closely wrth an indepe￿ent charity in Israel. thè Israel office of the Federation Jvwish Relief Organisations through whom certain charit3blg donations arè distributed In Israel. Charty receiva5 vanous donations frorn charitsble and non Charitable organisations including donats'ons from ine cnnsiaoeipnian community and the eharily Is grateful for all their support Fix•d A888t• The changes in fixed a5S8t Investments are sumFn8ri8￿ in the note5 to the finanaal 5tstements FEDERATION OF JEWISH RELIEF ORGANISATIONS Trustees. Report Tru*t••• The folknwirrfj trLkStees of thg Charity. who serv8d during the year who had no beneficial interest in the funds of the charrty at the beginning aTh1 er￿ of tho year were as follows:. Mr A M Garfield FCA Mrs H J Garfidd Hon. Treasurer. Thè trust8es reCeN￿ no r8mun8ration during the year. A review of the Federation'5 8cts.vily duriro the year 15 I￿luded in the Charities Annual Report. Trustees. respon$lbllltfje$ Tha truSt*es are ￿pOli51b1& Ivi Vl¥VilTiTly Iliu f¥PDrt accounts In acC4)roan￿ wrtn appiicaDie law and regulation5, The Charities Act 2011 requir85 the trustees to pr8pare accounts for aach financial period which give a tru8 an¢ fair view of th8 State of affai[5 of the Charity as 81 the balance sheet date and of the slaterrtni of finanri81 activitie5 for InrA)ming and outgoing resources including in1￿m8 expenditure for that period. In prepanr those accxjunts, the ttustees are required to.. - select suitable acu)unting tK)licies and then apply them consistentw. - make judgement5 and e3tirnates that are reasonable and prLQent., prepare the accounts on th8 going o)n¢em basis unless rt Is inappropriat8 to presume that the company will continua its activilie5', Stale whether applicable accounting standards including th8 SORP requirtments have been followed Subject to any rnaterial départures disclosed and èxplain* in the accounts. The truste&8 are responsib￿ for rnaintaining proper accounting r6(x)rds which disclose with reason8b19 accuracy at any time th& finane.ial pnstiinn nf Ihp r.hxrity 3nd onablÈ thom to 9n$U￿ that tho accounlE comply th th8 Charities Act 2011 and with the requirements ol the Stalernent ol Recornrnended Practice applicable in the UK end Republic of Ireland IFRS1021 leffeclive 1 January 20191- Charities SORP IFRS1021. the Financial Reporting Standard appli¢able in th8 UK and Republic of I￿land IFRS1021. They are also responsible for safeguarding thè assets of the Chanty hence for taking r88sonable step5 for tk prwention and deteCt￿n of fraud arKJ other irwuLantYas. Approved by the trustees arKI signed on their behalf..- 15 January 2026 r A M Garfield FCA Hon. Tr8a$urer FEDERATION OF JEWISH RELIEF ORGAN15ATIONS forthè year endgd 31 March 2025 IndgpeTrd8nt •xamlfi•r's report on tho unaudknd a¢countS 19 vlthv FEDEIiATIQTr4 OP JEIMSH RELIEF ORfjANI¥ATIONS I repm ￿ the tru$iees of Falerati￿ of Jw$Th Relief Organisabons (the Charity) on the aco)unis for the yeaT entted 31 Marth 2025, mmprise the siaiement of Financ4al Activtses. the Balance Sheet and the related notes These accounts have been ￿pared in accordance Ihe Ststefflenl of RerA>mmended Practi￿ Accounting and Reporbng by Charlti8S Statsmenl of r￿0Mm￿)ded prxlice applicable le charities preparing their a¢￿Unts in accordance Wéith the Finan¢MtsI RGpDrtln9 Standord applicabl* in th* U¢< aDd Republic of Irolaiid IFRS1021 1vffv￿UYy I January 20191- Charibes Serp IFRS1021 Second Edit￿n, the Financial ReporbTrJ s￿ndard applica￿e in the UK and Republic of Ireland IFRS1021 and Ihe Charit￿￿ Act 2011. This rewt is made to ts ChariV5truste8s. as a tKJdy. My wrrk has been undertaken 50 that I might State lo the trJsie8S itw)se matters l am reouired to st2tÈ to them in an IndèpÈndent ex8minerfs rewri and for ro othei purwse. To the fvlle51 extent permilLÉd by law. l th) not actspl or assume resFx)nsibility ￿ an￿8 other than the Chanty and Ihe Charitys trustee5 as a body, for my for Ihi3 report Or lor the opinion I ha¥e Raswctlve r•spon¥lblllll88 of tru*t•*s and indop*ndont examSno As desrxibed In the ststemeni of i[us￿s, responsibilities in the Tm5tses' Repcrt. the Charitys VUSWe8 aw respDnsible for Ihe Yepa￿lI0n of the acrx>unls. The charitys INS￿￿5 Consider that an autjii is noi wuireo for Ihis yEar lunder sect￿0 144121 of the Charthes Act 2011 (the Actll and Ihal an iThJependentex8minaiK)n is requir8d. It my responslbility 10-. - examln8 the acwunts lunder section 145 of th8 2011 Actl", and - 1¢ followlhe prO￿d￿re5 laid a(win in the General tIrecti￿S 9iven by the ChaTity CommIs￿OnerS (under section 145151 Ibl oltr* 2011 Aial, and - to slate wthelher particular matters have (x)me to ffly attention. 8asi¥ ol Indwnd•nt •xarninu5' report My exarninabon was Carned oul in acnsideration of any unusual item5 or di5dosures in the acwunts an¢J seeknng expl8n8bons fr¢)m yY)u as trustees ￿¢eMing any suth mallers. The procedures undettaken do noi providB all the evidence that vA)uld be requir¥J in an audii. and con8eqL*nUy no opinion is given a5 to whether the accounts pr888ni a'tr￿ and fa￿ view and the ￿￿K)rt is limi￿ to ihose matters Sèi oul in 5tstement b810w. Indèpendent examlnerf$ statom&rrt In connecbon wlh my examination of the aGwunts ofthe Charity for the >*ar wded 31 March 2025" I confinx Ihai Th) maierpal mattets have come lo my attentbn sn conntidK)n wrfh the examSnation which gwes mè cau$6 to believe that in, any material ￿Spect - the accounbrrfJ reco￿$ w¥e not keptin acctydance seLtrJn 130ofthe Chadfjes ACL or - ttt a¢¢ounts did not accord ￿￿th the ¥¢eouniing rerA>Tds, or - th& a¢wunts did fjol comply bvith the applicable rwJuirernents uJnc8ming the form arK1 ttjnionl of aectyJnts sel in the Chari1*$ IAccounls and Reoortsl R8oulatitsns ?nnR nthAr Ihgn > uiremeni that the accoun15 9iYe a'true and fairf view ￿thIch Is not a matter (￿9{*re0 as part of an independent examination I have no rA)n￿rn$ and have come across no other matters In conneclK)n ¥wth the examination to i(* attention should be drawn in this Teport in order ts enable a proper under*anding of the ar￿unt5 to bè réaehad Ika Ha2elton IrKlependeni E¥aminèr Chartered Certsfied Accountant Winstan H*ellOn & Co Ltd Chartered Certified ACcoUn￿nts 34 Arlingkn Road London NW1 7HU 30 J*uary 2026 FEDERATION OF JEWISH RELIEF ORGANISATIONS Statemgnt of financial activities {Includlng Income and exp•ndlture accounti f•r the year ond•d 31 March 2025 Unrestrided Restrieled Funds Fund$ 2025 Total 2024 Totsl Not Incomlng Resources Incomlng Resources from genernted funds Donations and legacie¥ Unrestricted *aaes Unrestricted donations and grants Restrictad donations and grants Gift aid receivable 137,997 137,997 357,375 2,373 155.959 12.000 2,374 357,375 2,373 In¥ostm•nt InGoiY UK Bank interest 456 456 Total Income and èndowm?nts 140,826 357,375 498,201 170,333 Rèsour¢g5 Expended Expendilure on ralslng fvnds 834 834 886 Expgndlture on Charllable actlvltlos Restricted donations, grants and 1998¢i98 Unr8Stricted donations and grants Other expendiiure 369,375 369,375 119,073 2,577 119,073 2,577 84,354 2,603 Total expendlture 122.464 369,375 491,859 87,843 Net Incomelexp•ndltur• 18,342 112,0001 6,342 82,490 Transfers b•twe¥n fvnds . admln fee Net movement In funds 18,342 112.0001 6,342 82,490 Reconciliation of funds Total funds al beglnnlng of y•ar 10,11,16 296,185 12,000 308,185 225,695 Totsl funds at end of year 10.11,16 314,527 314.527 308.185 There were no recognised gains and losses for 2025 and 2024 other than thosè irKluded in Ihe siatemènl of financial activities. All incoming resources and resources expended derive from CDntsnuing activrties. The notss on pages 9 to 14 fom an intggral part of ihese a￿nts. FEDERATION OF JEWISH RELIEF ORGANISATIONS Balance Sheèt as at 31 March 2025 Notes 2025 2024 Fixed ass•ts Tangiblè assets Current assets rJp.htnrs Cash at bonk and in hand 20,375 307,889 328.264 7,802 304,235 311.837 Credllors.. amounts falllng due wlthln one year 113.7371 13,6S31 N•t Guri*nt assBts 314.527 308,184 Total assets less current 314,527 308,185 Funds Unrestricted fvnds ReStr￿ted funds 314.527 296,185 12,000 10 Total funds 12 314,527 308,185 Thp trnistaag ar8 satisfi•d that tho Chsrtty ie ¥ntitled to cx¢mption from SeGtion 144121 vf ￿1¥ Chartes Act 2011 The trustees ackno￿edge their reswnsibililes for.. lil ensuring that the Charity keeps proper accountiThJ rec¢rds which eompty vrtth Section 130 of the Charities Act 2011., and lill preparing aeeoijnls which gwe a true and fair view of the state of affairs of th* Charty as al the end of the financial year and of ts 5tatemant of finanaal adivrties lor the financial yeai in accordance illi tli¥ requlrement5 of Seuion 132 of Ine Gharities Act 2011. The accounts were approvad by the tNstèès on 15 January 2026 and s￿ned on ils behalf. AMGa n. Tieasurerl The notes on pages 9 to 14 fomi an integral part of these accounts. FEDERATION OF JEWISH RELIEF ORGANISATIONS Notès to tha accounts lor Iht year ended 31 March 2025 Accourting pollcie5 a 8•sls ofprepw8tlon olfinancl81 siar•ments The accounts have been prepared In accordan￿ ¥Mth the StslerTFent of Recommended Practice Accounting and RerK)rting by Charities.. statement of recommended practice appqicable to chantie5 preparing their accounts in accordance wrth the Financk41 Stsndard applica￿e in the UK and Republic of Irèland IFRS10ti1 IcFfcciive 1 January 2019). (Ch&riL￿5 SORP Ffts IQ21 se¢ono e(Jit￿n . the Finanaal RerAYting Standard applica￿e in the UK and Republic of Ireland IFRS1021. and the Chariiies Act 2011. The charity is exempted from prepariry a cash fiow staiement due 10 the adoption of th? exernption availaye to charities with Ino)me of less than £500.000. Assets an(J liabilities are initially recognised at historical c05t or transrtion vlue unless olherwi8e ststed in the relevant accounbno wlicy or note. b Puwic benèfit ontlly The charitable trust meets the ¢efinrtion of a wLlic entity U￿er FRS102. c Golng concem The trustees o)nsider that there were ￿ materia uncertainiiAs Amiit Iho chsrtys ¥bilty to continue as a going concern. The Iru51ees ¢0 not consider thai ther8 are any sour￿$ of uncertasnty al the reporting dale that have a significant risk of cousi￿ a Tnaterial adjustment to the carrying aMO￿nIS of assets and liabilitses wlhin the next rewrting period. tl Incom• Income cornprise the total income ￿￿1Valle during the year which 15 recognised on an accruals basis of accounting. Restricted income 15 rna¢¢hed (Jirecuy wth Ihe rdev8nl expenditure for *fiich the incorne was reGei¥od. Bank interest is included In Ihe In￿rne and eX￿rNy1tUre a¢counl on an acuuals b8SIS. Tax refunds on grft aid donations are ac(x)untgJ for on an acuuds basis. Tf* value of services provkY8d by Volunt￿r8 has not been induded. • Fund a¢countl*pg The Charity reserves have tEen allocated to separate funds for futtjre apklic8tion. Unrestricted funds are IncorniTrJ resources re￿1¥a￿e or generated for the furtheran￿ of the objgcts of Ihe Charity wilhoul a spe¢lfi8d purpose and are available as general fund5. Resourixs e¥pencJed %*fiich eet these criteria are charged lo the funds. tO9eirer wlh 8 fair alloc8tyon of stsff and support costs. Unrestricted funtts comwi5e a¢wMUlat￿ surpluses on qeneral funds and these are availAhl> for u59 at the discretion of the trustees in the lurtherance of the charitable objectives of the Fe¢eration. ReslrKled fvnds are those Ihal can only ￿ US￿ for r851[￿e¢ purposes Within the Objects of the FederatDn. RÈsiriGlion arises ¥vhen specified by the donor or when fuTrd5 are raised for particular restricted purposes. Resources expe￿ed whi¢h meet these Grileria are charged Io Ihe lund5 FEDERATION OF JEWISH RELIEF ORGANISATIONS Notes to the a¢¢ounts for the ￿ar •nded 31 March 2025 Accountlng pollcles Corfinued f Expetyditvre Resource5 expended and liabilities are recognised a5 Soon as are itTrcurred on an acuua15 basis Inclusive of any Vat. Expendiiure which Is directly 3ttrit>utable 10 specific activities 6 allocated specifically to the ￿leVant activit￿S for which 11 is incurred. Provisions are made lor 811 knovm liabilitie5 which exisl at the year Anrj hxÈiK+ on Ihg trugtogs b•gt *gtimalo as io th¢ ¢o?t¥ of s¢ttlin9 tkn)c liats￿1ties. Charita￿e expenoilure Ir￿lUdeS ali expe￿lI￿re direcly ￿lated lo tr* objects of the charity and comprises the following -costs of raisi￿ and generatiThJ funds thich includes any fundraising costs -DOn8t￿nS payable In furtheran¢e of the charitys obj8clives. Donatsons are tnade lo ind1v￿uaS a organisatVll5 in order lo further the objec15 of the ¢harrty. -Governan¢e costs for comJi8nce wrth charitsI￿e and stalulory requirernenls. -Stsff antt support costs. g Staff 8nd$upport costs These are management and *ministratN)n costs an(1 comprise expenditure not (Jireclly attribut3￿8 lo the generated funcjs, ¢haritable or fund raisiryq a¢livilie5 of the Charity, but relate to the furtherance of the charitys objects'ves. They ale therefore allocated to the relevant category of ￿sOUrceS expended bs6cd on csknmstes of th¢ lime devol¢d lo dvlivily. h Tangible FlxedA55ets &n(l Depreciatlon Tan91t￿e fixecj asseis are slated at ¢051 le55 depreciation. Depreciab"on has been provvjed 81 the followng rates in order to write off the assets over their e5timalecJ useftjl live5. Fumiture and Equiprnent 25% reducing b818rt6 l Foreign CU￿￿¢￿$ TransactK>ns in foreign currencies are re￿ded at Ihe rate ruling al the date of the tra￿a¢ll0n. Monetary 85sels and liabilities denominated in foreign currencie5 are IranslateQ al the rate of exchange ruljng at the tyalance Sheet ¢aie. All differences are taken to the profit an(J loss accouni. l T•xallon As a registered charity. Ihe organisation Is exempt from incorne and corporation tax to the extent that its income and gains a￿ apF1iCa￿e to Gharilable purwse5 0￿y. Value add￿ 18x is not recoverable by the charty and as such L4 induded in Ihe rdevant ￿$tS in the Statement of Financial Athvilies. k Debto Debtors are reco9nised al Ihe seluemeni amtyJnt due arter allowing for any discounts 8nd as per the tertns agreed. Prepayments are valued at Ihe amounts prepaid for services and accfued Income amounts arA VAliJp.rt ai Ihp grnountg p•r l•rmg agrogd gnd Ihcr¢ is ccrtuinty of recei0. I Cash at b8nk •ndln h8nd Cash at bank and in harHJ indudes bank balances kepi in current and dew&t 8c¢ounts. Creditors andprovislons Creditors an¢J provisions are reC¥)gnIs￿ ￿t￿re the charty has a we5enl obligation resulting from a pasi event th81 will wobablv result in the transfer of funds In A thirtl Dgrty ¥ftd tho amount duè to settle the obligation can be rr￿aSured or estimated reliat4y. Creditors are ￿MallY r￿OgniSe¢l at their seiuetnent atnount after allowro for any discounts. 10 FEDERATION OF JEWISH RELIEF ORGANISATIONS Notas to the accounts for the year *nded 31 March 2025 Legacy The amounts receiv￿ during the year frorn unrestricted legaoes ¥*as £Nil 12024". £Nill and frorn restricted leg8¢ies £Nil12024.. £Nill Oonatlons antl grants rK•Svablg Indud£d in In¢ome of the charity is donation5 and 9rani income for unrestricted funds of £137.997 12024.. £155.9591. restricted funds of £357,37512024.. £12.0001 and gift aKJ tax refunds and interest due of £2,37312D24.' £2,374). Ther8 wa8 8 dOnat￿n received of £111.￿012024.. £124,000> from Leon Kossoff A￿stiC Estsie in which, Mr A Garfidd a trusiee, included in the £137.597 12024". 155,9591 above. None of th￿ remainèd outslandi￿ al the year end. Re$oure•• •xp•ndod DiTeGt osts staff support costs costs 2025 Total 2024 Total al Anolysls of total resourc•8 expend•il Cost of generotlng fvnds ￿U￿tary ￿n￿m# 834 88e Cost of charrtablg aGtl¥ltl68 Grants and donations include amounts towards ¢loihing relief and ki￿ergartenS. youth cÈnires. Ju¢abon medul equipment 118.156 2,800 117 119.073 110,100 2.800 7IY,U73 84,354 Othor Exwnditur• I￿epende[lI Examiner fees - Office. staff 8nd finance costs 2,160 2.160 417 2.160 443 400 400 2.160 2,577 2,e03 118,316 4,000 168 122,484 87,843 The dirÈ¢i costs of charitsble actsvitie5 donations of £116.15812024." £81,251> includes an arrL)uni of £3,972 12024.. £NIll Pa￿ on b8half of the Israd Offi￿ of the Federation of Jewish Rel*f Or9aTrisations for18gal fee5 for the liquidat￿n of the organisalion. The Israel oftre wa5 located in Tel Aviv. Isr￿1 and cbsea in Septernber 2023. Intlud94 In Unrèstrict￿ donation￿ ond 9ronts i? £88.260 I2024."£z7,￿al iv Tli¥ ilriU5h Fr*nas or me Jaffa In$blute of which Mr A Garfidd 1$ a trustee. bl AnalysS8 of support costs Staff costs Bank Charges Other costs 2025 4.000 2024 3.700 104 628 124 124 4,000 4.168 4,432 Support o)sts indudes all expenditure not direcdy relatett to the charitable activity. These a￿ allocated to the rdevant category of resources expe￿ed based on estimaies of lirne devot￿j to each aclwity. FEDERATION OF JE￿SH RELIEF ORGANISATIONS Notès to th• ac¢ounts for the year ended 31 March 2025 Incomlng {Outgolngl Resou￿e$ for the tlnancial ye•r 2025 2024 are arrived at after ¢harging:. Independont Examiners fees 2,160 2.160 Stsff Costs 2025 2024 Wages and Salaries 3,700 Tnere weie no emp￿)YeeS with emoluments gTralw tr￿n £10,(M)O The aver89e monthly number of persons empwd durin9 the year was as follows".- 2025 NuM￿r 2024 Aoministralion assistant Supwjrt assslant Numbpr The trustees did not re￿Ne any remuneration for service5 to the charity in Ihe year. £8312024.. £1081 expenses were reimbursed lo a tfuslee in the year for travel and sundry costs. There were ￿ rdate£l paty transactions in Ihe year (other than as Ment￿Tre￿ in ￿te$ 3 and 4 atx)vel or the prevKJus year. Tangib￿ fixed ass¢t$ FwDltur• and offl¢• •quipment Cost At 1 Awil 2024 At 31 March 2025 Dèproclatlon Charge for the year At 31 March 2025 Nvt boDIL value At 31 March 202S Al 31 March 2024 12 FEDERATION OF JEWISH RELIEF ORGANISATIONS Notes to the accounts for the y84r •nded 31 March 2025 D•btors 2025 2024 Acuua income Other dtbtors- gift aKJ 18x recoveratAe 10,000 10,375 20.375 7.602 7.802 CredltorJ- arn¢)unts falliro due within one year 2025 2024 Accru•ls and deferred income 13,737 3.653 10 Restrreted funds At 1 Awll IncomSng Resour¢o8 At 31 Mar¢h 2024 resoui¢•s oxpEnded 2025 Recewed and expended 12,000 ￿7.375 369,375 After the ytrai yiiu, iii Aprll 2025. £10.(JJO was exper¥Jed. At l April Incoming R•Jourcos At 31 Mai 2023 resources g¥pend8d 12.000 Receiveij ancl expended 2024 12.000 Restricted funds represents don3lM)ns and fun¢J8 recewed for 8 speoflc putFNJSe. 11 Unr¢$trkted fvnd$ 2025 2024 At 1 April Incoming resources Resources expended At 31 March 296,185 140,826 1122.4841 314.527 225,695 158.333 187,8431 ?QR 1A Unrèstyicted funds indude eamiarked 8moun15 set aside by the Iruslees for specifr propcts a Èxpenses an¢J al the year end they amount￿ to £Nil12024." £NS11. 12 Analysis of net a$50ts be￿•0￿ funds Unr05trl¢t¢d Restrl¢tod Fvnd Fund Total Fund 202$ Total Fund 2024 Fixed a55ets Current assets Current Ilabilities wthin one year 318,2e4 10,000 13,7371 110.0001 328.264 113,7371 311,837 13,6531 314,527 314.527 308,185 FEDERATION OF JEWISH RELIEF ORGANISATIONS Nate5 to th• aGGounts for the year endèd 31 March 2025 13 Prgsentstion currency The financial statements a￿ presented In Sterling. 14 Legal fomi of ent Federation of Jewish Rdief Organisaiions 15 an unin¢LYporaI￿ charity ooverned by It5 Constitution (¥J* amenaeai. Keg151ered Charity Nurnber 250006. 15 PtlnGlpal plac• of business The address of the charitl$ prinripal J8ce of trAJsiness and registered offre is.. 120 Salmon Street London NW9 8NL 16 Stat•mEnt of flnantial a￿l¥It1•S {Sncludlng lrtome and BxperydlbJre a¢¢ountl- P￿0[ year Go￿ra1 Restrfetod Fund$ Funds 2024 Total I￿G￿nI11￿ ft¥5vurces Incomlnp Resourc•$ from gonerat•dlund$ Donthtlons andlegaGie5 Unreslricied leg8cies Reslricled legacies unrestrict￿ donations and grants Restricted donations and grants Grft aid r￿Na￿e 155,959 155.959 12.000 2,374 12.000 2.374 In¥ostm•nt Ineom• UK Bank inieresi T*xal Income and tndowments 158.333 170,333 A￿oUr￿5 Expended Expendilure on raisiny funds 886 Expgndiiur• on Chfirlt•ble a¢￿￿¢1*￿ Restricted donations and grants Unrestricted don81ion5 an¢ 9r8nts other expen4ilure 84.354 2.603 84,354 2,603 T¢)tsl èxp8ndlture Not lllcviitliiwio￿YUIn9Tr ftesources 70.490 12.000 82,490 Tr•n5fers between fvnds N•t movemènt in fund8 70.490 12.(M)O 82.490 Rgconclllation of funds rotal funds at b#glnnlng y&•r 225,606 Totsl fund$ ￿ end of y•ar 296,18S 12,000 308,185 14