2024-09-30-accounts

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Charity registration number 263003

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Mr A Rogoff M.Com, FCMI I E Woolf-Elbaum Mr M Staszewski

(Appointed 8 September 2024)

Charity number 263003

Principal address

JCT UK Gallery House 28 Arcadia Avenue London N3 2TN

Independent examiner

Sam Rogoff & Co Ltd 3rd Floor Great Titchfield House 14-18 Great Titchfield Street London W1W 8BD

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2024

The trustees present their annual report and financial statements for the year ended 30 September 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the trust's deed, the Charities Act 2011 and “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 (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The trust's objects are to raise funds to support the activities of the Jerusalem College of Technology – Lev Academic Center (JCT) and increase public awareness about the college. Funds are raised for general operational expenses, scholarships and capital projects such as the building of the Tal Campus. The policies adopted in furtherance of these objects are direct and indirect solicitations from grant- making foundations and private individuals and there has been no change in these during the year.

Success is measured by the amount of funds raised during the reporting period, the number of new donors and returning donors, the number of public events.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the trust should undertake.

Achievements and performance

Rosalind Elbaum made 2 visits to London on behalf of the charity during which she successfully solicited gifts and organized a recruitment event.

Financial review

During the year, funds were raised for the general objectives of the charity. The net movements in funds for the year amounted to £5,785.

Due to the current low monthly expenses, the charity has adequate resources to continue through 2024 and 2025. They have concluded that the charity can continue as a going concern for the foreseeable future.

The principal uses of donations made to the charity (to support our key objectives of supporting the activities of the college and increasing public awareness) were as follows:

GBP 20,000 gift for the Nursing Course GBP 40,000 for support of nursing scholarships GBP 200,000 gift for entrepreneurship center GBP 25,000 for support of President's Emergency Fund

It is the policy of the trust that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the trust’s current activities while consideration is given to ways in which additional funds may be raised.

A total of £285,000 was transferred to the Jerusalem College of Technology in Israel for support of entrepreneurship activities and other JCT projects. There were total expenses of £16,841.

The trustees have assessed the major risks to which the trust is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024

Structure, governance and management

The trust is an unincorporated charitable trust.

The trustees who served during the year and up to the date of signature of the financial statements were: Mr A Rogoff M.Com, FCMI

I E Woolf-Elbaum

Mr M Staszewski (Appointed 8 September 2024)

To appoint new trustees recommendations are received from the community. The trustees then make enquiries as to the background and other factors. The potential trustee is then asked to send his/her current cv and other information for consideration by the trustees. A meeting is held with the candidate and a decision is made by a majority of the trustees

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Reference and Administrative Details

Charity name : The British Friends of Jerusalem College of Technology

Charity number: 263003

Address: JCT UK, Gallery House, 28 Arcadia Avenue, Finchley, London, N3 2TN

Phone: 020 3889 5678

Email: elbaum@jct.ac.il

Website: www.jctuk.org

The trustees' report was approved by the Board of Trustees.

.............................. Mr A Rogoff M.Com, FCMI

Trustee

Date: .............................................

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

I report to the trustees on my examination of the financial statements of The British Friends of Jerusalem College of Technology (the trust) for the year ended 30 September 2024, which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the trustees of the trust you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the trust’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

As permitted by Direction 2, issued by the Charity Commission the firm for which I work has provided the Company with bookkeeping services during the year ended 30[th] September 2023. As a consequence I have followed the requirement of the FRC’s Ethical Standard when undertaking this assignment.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

Independent examiner's statement

Since the trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the trust as required by section 130 of the 2011 Act; or
2 the financial statements do not accord with those records; or
3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Mrs Emily Brown BSC (Hons) FCA Sam Rogoff & Co Ltd

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

INDEPENDENT EXAMINER'S REPORT (CONTINUED)

TO THE TRUSTEES OF THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

3rd Floor Great Titchfield House 14-18 Great Titchfield Street London W1W 8BD

Dated:

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2024

Unrestricted Restricted funds funds 2024 2024 Notes £ £ Income from: Donations and legacies 2 49,595 260,167 Total income 49,595 260,167 Expenditure on: Raising funds 3 2,137 - Charitable activities 4 41,841 260,000 Total expenditure 43,978 260,000 Net income/(expenditure) and movement in funds 5,617 167 Reconciliation of funds: Fund balances at 1 October 2023 10,159 26,932 Fund balances at 30 September 2024 15,776 27,099	Total Unrestricted Restricted funds funds 2024 2023 2023 £ £ £ 309,762 41,342 250,000 309,762 41,342 250,000 2,137 3,043 - 301,841 77,126 225,050 303,978 80,169 225,050 5,784 (38,827) 24,950 37,091 48,986 1,982 42,875 10,159 26,932	Total 2023 £ 291,342 291,342 3,043 302,176 305,219 (13,877) 50,968 37,091

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

BALANCE SHEET

AS AT 30 SEPTEMBER 2024

Notes Fixed assets Tangible assets 10 Current assets Debtors 11 Cash at bank and in hand Creditors: amounts falling due within one year 12 Net current assets Total assets less current liabilities The funds of the trust Restricted income funds 13 Unrestricted funds 14	2024 £ 349 46,262 46,611 (3,900)	£ 164 42,711 42,875 27,099 15,776 42,875	2023 £ 336 40,027 40,363 (3,600)	£ 328 36,763
				37,091
				26,932 10,159
				37,091

The financial statements were approved by the trustees on .........................

.............................. Mr A Rogoff M.Com, FCMI

Trustee

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

1 Accounting policies

Charity information

The British Friends of Jerusalem College of Technology is a Charitable Trust.

1.1 Accounting convention

The financial statements have been prepared in accordance with the trust's deed, the Charities Act 2011 and “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 (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The trust is a Public Benefit Entity as defined by FRS 102.

The trust has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the trust. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have considered a period of 12 months, and have a reasonable expectation that the trust has adequate resources to continue in operational existence for at least this period. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income is recognised when the trust is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the trust has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the trust has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024

1 Accounting policies

(Continued)

1.5 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings

25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.6 Impairment of fixed assets

At each reporting end date, the trust reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The trust has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the trust's balance sheet when the trust becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024

1 Accounting policies

(Continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the trust’s contractual obligations expire or are discharged or cancelled.

1.9 Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2 Donations and legacies

Unrestricted Restricted funds funds 2024 2024 £ £ Donations and gifts 49,595 260,167 For the year ended 30 September 2023 41,342 250,000	Total 2024 £ 309,762	Total 2023 £ 291,342
		291,342

3 Expenditure on raising funds

	Unrestricted	Unrestricted
	funds	funds
	2024	2023
	£	£
Fundraising and publicity
Advertising	2,023	3,043
Other fundraising costs	114	-
	2,137	3,043

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024

4 Charitable activities

	Donations	Donations
	2024	2023
	£	£
Donations to Jerusalem College of Technology Israel	285,000	286,100
Share of support costs (see note 5)	11,225	4,403
Share of governance costs (see note 5)	5,616	11,673
	301,841	302,176
Analysis by fund
Unrestricted funds	41,841	77,126
Restricted funds	260,000	225,050
	301,841	302,176
For the year ended 30 September 2023
Unrestricted funds	77,126
Restricted funds	225,050
	302,176

10 -

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024

5 Support costs Support costs Governance costs £ £ Depreciation 165 - Insurance 707 - Consultancy and administration services 7,984 - Telephone, Fax and Internet 263 - Travelling and Parking expenses 1,958 - Sundry costs 33 - Bank Charges 115 - Foreign Exchange Differences - Audit fees - 3,900 Accountancy - 1,716 11,225 5,616 Analysed between Charitable activities 11,225 5,616	2024Support costs Governance costs £ £ £ 165 165 - 707 872 - 7,984 7,773 - 263 554 - 1,958 2,917 - 33 35 - 115 25 - (165) - 3,900 - 3,900 1,716 - - 16,841 12,176 3,900 16,841 4,403 11,673	2023 £ 165 872 7,773 554 2,917 35 25 (165 3,900 -
		16,076
		16,076

Governance costs includes payments to the accountants of £3,900 for Independent Examination fees.

Net movement in funds	2024	2023
	£	£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements	3,900	3,900
Depreciation of owned tangible fixed assets	165	165

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the trust during the year.

8 Employees

The average monthly number of employees during the year was:

	2024	2023
	Number	Number
Total	-	-

There were no employees in the year.

11 -

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10 Tangible fixed assets

Cost At 1 October 2023 At 30 September 2024 Depreciation and impairment At 1 October 2023 Depreciation charged in the year At 30 September 2024 Carrying amount At 30 September 2024 At 30 September 2023 11 Debtors Amounts falling due within one year: Prepayments and accrued income 12 Creditors: amounts falling due within one year Accruals and deferred income	Fixtures and fittings £ 658 658 329 165 494 164 328 2024 2023 £ £ 349 336 2024 2023 £ £ 3,900 3,600	Fixtures and fittings £ 658 658 329 165 494 164 328 2024 2023 £ £ 349 336 2024 2023 £ £ 3,900 3,600
		658
		329 165
		494
		164
		328
		2023 £ 336
		2023 £ 3,600

12 -

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024

13 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 Previous year: At 1	October 2023 Incoming resources Resources expended At 30 September 2024 £ £ £ £ 26,932 260,167 (260,000) 27,099 October 2022 Incoming resources Resources expended At 30 September 2023 £ £ £ £ 1,982 250,000 (225,050) 26,932

14 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1
Donations to JCT
General funds
Previous year:
At 1
Donations to JCT
General funds

October
2023
Incoming
resources
Resources
expended
At 30
September
2024
£
£
£
£
5,000
-
(25,000)
(20,000)
5,159
49,595
(18,978)
35,776
10,159
49,595
(43,978)
15,776
October
2022
Incoming
resources
Resources
expended
At 30
September
2023
£
£
£
£
15,000
-
(10,000)
5,000
33,986
41,342
(70,169)
5,159
48,986
41,342
80,169
10,159

15 Related party transactions

Transactions with related parties

During the year the trust entered into the following transactions with related parties:

13 -

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024

15 Related party transactions

(Continued)

Insurance purchased in the year from Ashley Page Insurance Brokers Ltd (a related party) totalling £717

Ashley Rogoff (Trustee) has indirect control of Ashley Page Insurance Brokers.

14 -

Document electronically signed

www.fusesign.com

Document Details

Document ID eb9b0000-7acf-969a-4f73-08dd872b07ac Document Bundle ID b4460000-8e27-dea5-1863-08dd872c8adf Uploaded to FuseSign 2025-04-30 15:43 +01:00 FuseSign subscriber Sam Rogoff & Co Ltd Initiator email jandrews@samrogoff.co.uk Signed by Ashley Rogoff (ashley.rogoff@ashleypage.co.uk), Emily Brown (ebrown@samrogoff.co.uk) System finalisation 2025-05-01 08:17 +01:00 Verify URL https://app.fuse.work/fusesign/verify/eb9b0000-7acf-969a-4f73-08dd872b07ac

Document Signers

Signer 1

Name Ashley Rogoff Email ashley.rogoff@ashleypage.co. uk Mobile N/A IP Address/es 195.224.211.54 Signed on Pages 5, 9 Verification Mode Unauthenticated Signer 2 Name Emily Brown Email ebrown@samrogoff.co.uk Mobile N/A IP Address/es 213.1.239.202 Signed on Pages 6 Verification Mode Unauthenticated

----- Start of picture text -----
5f5a8d36-62dd-4743-a320-f38ea959f8a0_Signature
----- End of picture text -----

----- Start of picture text -----
60090000-4892-0022-2b5d-08dbe5e2e931_Signature
----- End of picture text -----

DOCUMENT AUDIT LOG

DATE TIME	USER	TRANSACTION
2025-04-30 15:43 +01:00	JANDREWS@SAMROGOFF.CO.	DOCUMENT BUNDLE CREATED BY JAMES ANDREWS
	UK	(JANDREWS@SAMROGOFF.CO.UK)
2025-04-30 15:43 +01:00	SYSTEM	ACCESS LINK: SENDING EMAIL TO: ASHLEY.ROGOFF@ASHLEYPAGE.CO.UK. (2
		DOCUMENTS - 2 SIGNING ACTIONS).
2025-04-30 15:43 +01:00	SYSTEM	ACCESS LINK: SENDING EMAIL TO: ELBAUM@JCT.AC.IL. (2 DOCUMENTS - 0
		SIGNING ACTIONS).
2025-04-30 19:21 +01:00	ASHLEY ROGOFF	CUSTOMER VERIFIED BY UNIQUE URL SENT VIA EMAIL(NO 2FA)
2025-04-30 19:21 +01:00	ASHLEY ROGOFF	LINK OPENED FROM IP 195.224.211.54
2025-04-30 19:22 +01:00	ASHLEY ROGOFF	DOCUMENT SIGNED: FULL ACCOUNTS - YE 30TH SEPTEMBER 2024 - ON PAGE
		5(SIGNATUREID: 364D0000-6988-6EF0-8D98-08DD87F559C4)
2025-04-30 19:22 +01:00	ASHLEY ROGOFF	DOCUMENT SIGNED: FULL ACCOUNTS - YE 30TH SEPTEMBER 2024 - ON PAGE
		9(SIGNATUREID: 364D0000-6988-6EF0-8DA3-08DD87F559C4)
2025-04-30 19:22 +01:00	ASHLEY ROGOFF	FORM FIELDS SUBMITTED FOR DOCUMENT: FULL ACCOUNTS - YE 30TH
		SEPTEMBER 2024
2025-04-30 19:22 +01:00	ASHLEY ROGOFF	DOCUMENT SIGNED: FULL ACCOUNTS - YE 30TH SEPTEMBER 2024
2025-04-30 19:22 +01:00	ASHLEY ROGOFF	ASHLEY ROGOFF HAS COMPLETED BUNDLE B4460000-8E27-DEA5-1863-
		08DD872C8ADF
2025-04-30 19:22 +01:00	SYSTEM	PROGRESSING BUNDLE TO SIGNING GROUP 2
2025-04-30 19:22 +01:00	SYSTEM	ACCESS LINK: SENDING EMAIL TO: EBROWN@SAMROGOFF.CO.UK. (2
		DOCUMENTS - 1 SIGNING ACTION).
2025-04-30 19:22 +01:00	SYSTEM	ACCESS LINK: SENDING EMAIL TO: JANDREWS@SAMROGOFF.CO.UK. (2
		DOCUMENTS - 0 SIGNING ACTIONS).
2025-05-01 08:14 +01:00	EMILY BROWN	CUSTOMER VERIFIED BY UNIQUE URL SENT VIA EMAIL(NO 2FA)
2025-05-01 08:15 +01:00	EMILY BROWN	LINK OPENED FROM IP 213.1.239.202
2025-05-01 08:17 +01:00	EMILY BROWN	DOCUMENT SIGNED: FULL ACCOUNTS - YE 30TH SEPTEMBER 2024 - ON PAGE
		6(SIGNATUREID: 364D0000-6988-6EF0-8DB7-08DD87F559C4)
2025-05-01 08:17 +01:00	EMILY BROWN	FORM FIELDS SUBMITTED FOR DOCUMENT: FULL ACCOUNTS - YE 30TH
		SEPTEMBER 2024
2025-05-01 08:17 +01:00	EMILY BROWN	DOCUMENT SIGNED: FULL ACCOUNTS - YE 30TH SEPTEMBER 2024
2025-05-01 08:17 +01:00	EMILY BROWN	EMILY BROWN HAS COMPLETED BUNDLE B4460000-8E27-DEA5-1863-
		08DD872C8ADF
2025-05-01 08:17 +01:00	SYSTEM	FINALISING DOCUMENT(EB9B0000-7ACF-969A-4F73-08DD872B07AC)

More Information

For more information on electronic signatures and to validate this document was signed by the parties listed above, please visit www.fusesign.com

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Independent examiner

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

CONTENTS

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2024

Objectives and activities

Achievements and performance

Financial review

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024

Structure, governance and management

Reference and Administrative Details

Trustee

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

Responsibilities and basis of report

Independent examiner's statement

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

INDEPENDENT EXAMINER'S REPORT (CONTINUED)

TO THE TRUSTEES OF THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2024

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

BALANCE SHEET

AS AT 30 SEPTEMBER 2024

Trustee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

1 Accounting policies

Charity information

1.1 Accounting convention

1.2 Going concern

1.3 Charitable funds

1.4 Incoming resources

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024

1 Accounting policies

1.5 Tangible fixed assets

1.6 Impairment of fixed assets

1.7 Cash and cash equivalents

1.8 Financial instruments

Basic financial assets

Basic financial liabilities

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024

1 Accounting policies

Derecognition of financial liabilities

1.9 Foreign exchange

2 Donations and legacies

3 Expenditure on raising funds

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024

4 Charitable activities

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024

7 Trustees

8 Employees

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024

9 Taxation

10 Tangible fixed assets

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024

13 Restricted funds

14 Unrestricted funds

15 Related party transactions

Transactions with related parties

THE BRITISH FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024

15 Related party transactions

(Continued)

Document electronically signed

www.fusesign.com

Document Details

Document Signers