Charity Tegistsabon DumlJer'. 269269 British Friends of Israeli War Disabled Trust foT the Year E￿d 31 Dffember 2023 Br￿kS Qreen AbiKy Hous¢ 342 R¢ge4)ts Park Ri*d N3 2LY Briti8h Friends of tsraeli War Disabled Trust Contents 2to4 Statement of Fillanciat Adivities Notss to the Financial Statem 7t012 Statement of Tn￿1#$. Rwonsibilili¢B 13 Inde￿ent Exwninefs Rep)rt 14 BrAti8h Friends of lyradi War Dtsabled Trust Ref¢r¢D¢¢ *nd Administrative Details Prlncipal Offlce Hthdon Londoll NW4 4AB Charlty Rrylstntknrt Number 209269 Honorxry Solklton Lionel Cwry Dtvollsbire House 582 Hotwpx L StanThre HA7 IJS Independent ExAw(n¢r Brooks Gr¢¢n Abtw How 342 Re8¢nts Park RL￿d N3 2LJ British Friends of Israeli War Disabled Trust Trustees, Report Tr*slees F Weinberg D P Hantman S R Albert Th¢ tn￿ee$ present their re￿ with the fuwi¢ial of the charity for the yew ended 31st December 2023. The th￿1¢¢8 have adopid th¢ provisi0Th8 of th¢ Ststrnt of Re¢omm¢nded Pwii¢e (SORP) 'ACCo￿ting and R¢porting by Chari¢id is¥vd in March 2005. STRUCTUR& COVERNANCE AND MANAGEMEi Gfjvernlng dfjcwm¢nt The chArity is controlled by its governing a d¢•1 of trusL C(¢￿ity￿S an uniTKoTrorated clwity. The dly to day man88ement Al￿ rutmtiJ8 of the charity is C￿ried out by an executive committee compri51ng th¢ trllstees. J&Jne Hantman. Susart Freethnkn, r>)v Hambwger. DEbbi Ni7ri. Nici Fy£r and ADDette Weinlxr8. Murray Frtthan WBB 8 member of the exeojtive committse durin8 the ye4r under review And Iw b¢¢D ￿ aaive #nd valued support•r of the charity for many yeaTS. Sadly. Murray passed Away in June 2024. He will be 51dty missed by evthyons USLKiat&l with Brtiish FrieThJs of Isrnel War Disfftbled TnuL In April 2024, GeThld iAvy sadty passed away. Gera]d was one of fowiders of the Charity in 1974 and. thanks to his foresi8h¢ we have beffl abl¢ to support thous8tMb of disabbj v¢t¢ran6 ard survivors of acts of *rror and we have raised millions of pounds to fiwther the objKtives of the charity. M8y both G¢r4]d'$ mBmrn be foT a blusll RLsk The trustees have a duty ￿ idttttify attd miew the risks to which the charity is exposed and to ¢nsw¢ appropriate ontrols ar¢ in Pla￿ to provide assur￿ 8BallL< tra￿1 and error. OWECTIVES AND A￿1VITIEs Objedlvu Ind alms The have had rtgord to Charity Commi85ioD guid￿￿ (ffl publi¢ buLefiL The CbariWs objective5 remaiti iti accordarlce with the D￿JaratIOn of ThLSt to pay or apply trust fithds llnd inromc in suth maDn¢r as thr Trustees shall iti their absolut¢ di$￿￿10n think fiL for the maintenance relief tsrath)en¢ or crthenwise for th¢ b¢D¢fit of members or ex.members of the Amied For¢es of the State of Israel sulTuin8 frorn disability o¢tasioneA iti the of th¢ir thrtie4 togethtt with survivor5 of of turor. The primary intention of th¢ Trusttts contitLUU lo bc brmging gmups of disabl¢d Veter￿ 501dicrs to the UK to stay with ¢xing families each year. Th¢ Clwity h&% WelC￿ned around 5.(rtKI m¢D and wcAnen for therapeutic and mentsi bealing. Groups are Ib)sted by Sub-Comrnitte&% of the Exttutive in Ekngland WIKJ Ta￿ fillmls on behalf of the Tn￿1¢¢$ towards payin8 for the gro￿. British Fri¢nd$ of Israeli War Di8abl¢d Trust TrDsttts' Report The Cbarity's objethiv¢s are lo wise hospilality prD8r8mm¢s for Isrn¢li war disthk4 on a Cotill￿ty basis. Th¢ 5UPPOrt thts or8allisatith). The Trus*es have ¢ontiDued thetr encourage and furtber gifts bav¢ been rettived whith have eDabl¢d the Tr￿st¢t3 to fund thr of briw¥ ve*rans to thc UK os pth of th¢tr r¢spite rebabilitfttton. L*8￿1¢& aDd donatio￿ duritt8 the >t8r penniued the TnL*N to C4)ntiti￿ to pmvide for tt¢ pwch&se of rnedical, Yehabilitstion and theT8pewi¢ equipm¢nL m4intsinin8 aid at 5udL a level is dI￿¢￿Y linked to th¢ continuation of S1￿]fiCaDt bequcst5 atsd donati0Th8. Fw)d-raising thrwgh the effofis of knal committees is predomÉnantly for the provi%ion of respiie and entertain￿t fvthe visitittg gmups of disabl¢d veleraDL SlgDinun¢ Actlvllks Sin¢¢ the ch￿tty was estsblished in 1974 it has distnlyutrd ovtt £3MlUi(￿ ho5 diredly ￿ benefit the objeets of th¢ ¢harity. dis&bknl %*t¢raM and swvivors of ￿ of *Thor. During the ye4r, &8 a result of the Covid pandethic. oiir affl1viti￿ severely Jrstridd. (hjr sub-committtts wer¢ vo limited in their fund ra11ll￿ eff￿ts. O¥craiL the C￿￿rIty tai8¢d £43,459 from le8acies and £862ivI fr(Kn fund raiying and gen¢Tal d(Thtioni. Gr4n¢m*kln¢ The Charity made grants of £l¢)O.000 iti the yw under review. ACHIEVEMENT AND PERFORMANCE FuDdrghlnK i¢tlvltkJ The charity Operat￿ through communal These ¢(ownitw raise fiumts from within their local mmurtitie4 throu8h Ioc81 arfiviiiA in ord¢r to pay towwds the Broup$ th¢y bring to the UK. Followin8 Covid. the sub4¢)mmiue¢s resumed bTingin8 8ThM￿ to the UK part of a rtspit¢ and r¢habilitaiion prO￿e duTill8 2023. However, following the bgrbaric ierrorisi atrOClti¢s in Israel on 7 (kts)ber 2023, the irnpaci this had o the live5 of Israels war disabled veterarLS and the surge of aDii- hatyd and anti-5emilism in the UK, th¢ group hospitality progr0￿ Iw sadly. been knld. FINANCIAL REVIEW ReseTYeJ polky The Tn￿ have rcsoltrtd to Main￿ Tes¢rv¢s of * k4st £150.0(Kl to fund w h¢)spitslity Projects. Any wjditional fi]nd% be $￿t ￿ ZDVO in Isra¢l to supwrt its work with Isrn¢l'$ War Disabled. British Fri¢n(Ls of Israeli War DAsabled Trust ststement of Financial Activitiu for the Year Ended 31 December 2011 Totsl 21123 Totsl 2022 Notr ¥Dd E*dowments from: Donations and legacies 129.663 3.806 129,663 3.8( 135.774 1,070 Total Incorne 133,469 133.469 l36,844 ExpeJLdliure ots: Clwithbl¢ activitie5 (176.364 176,364 173.229 Toiai Ex￿ditUre Net mov¢rn¢nt in fill 176,364 142.895) (42.895> (36J85) Recon¢lli•tioM ofthndj Total fund5 brwght fonvard 231.110 251,110 287,495 Total fiuth ￿led foTwJrd 208215 208,215 251.110 ¢5 4JS bllDk I￿￿11￿)d 251550 Net assets 208215 251.110 2WIS 251.110 208215 1.110 2024 and si8r*l on kni%hllif "IhAee Britisb Fri¢nd8 of Isrneli War Disabled Trust Notes to th¢ Finaneial Statements for the Year Ended 31 D¢¢ember 2023 l AeeountlDg policles S(atem¢D¢ of eomplknntt The financial s¢aiements have been prEparryJ in a￿Ad￿ll¢¢ Acco￿11￿ and R¢pOrt1￿ by Ch￿Ille5. Stst¢m¢nt of Recommended Practice appli¢abl¢ ￿ charities preiiarin8 their a¢¢ounts in ac¢ordaDce with the FinaD¢iO1 R¢ponin8 Stsndard appli¢abk in th¢ UK and Republic of Ir¢land IFRS 102) (effectiye l Jathuary 2015)- (Charttles SORP {FRS I02)k the Financial RetK¥rting Standard applicable in the UK athd Rcpubli¢ of Ireland (FRS 1021 and th¢ ClJaTiti¢s Act 2011. Ba51% of prepr¥thi British Friends of Israe15 War Dl￿bI¢d meets the definiuon of 4 publk benefit enilty under FRS 102. Assets Bnd liabilitics are iniiialty TW￿¢d at hixor1￿ CO￿ or Iran￿110￿ value unl¢s5 otherwtge stated in the r¢l¢vaTht accountin8 poli￿ r￿t¢S. Golng ¢on¢¢rn The trustees consider that ther¢ •T¢ uocerkn abo￿ the thwitys ability to continue as a goin EXpendI￿re All ¢xp¢nditure is recoWS￿ once there is a Iwl or CCWti￿ve obli8atiOD to that expenditUT¢. 1¢ is probable settlement 15 requwed and the amount wi be measured Teliably. All eosts are alloc&red to the applicable expeThditur¢ heAditLg aEgregatr similar costs to *i)ry. Wher¢ c4)s¢s catll￿t be diredly atttibuted to particular hettdin8S they have been allocaicd on & basis consLSl¢nl with the use of rcsour¢e& with Central staff ¢0srs all￿4￿j on the L5 of time sp¢nL and depreciation Charg￿ 4llLK*ed ￿ the of the assei's u8¢. Other support costs aT¢ allocaied besed on the spread of $tsff ￿￿ts. Charltsble Ietlvlti Charitable expenditure coll]pris¢s those costs inpjrred by th¢ thrity iti the deliw of its ￿l¥ll1e$ and services for Its beneficiari¢$. It includes both costs thot C4n b¢ ￿lo￿t¢d dirKI]y to adivities and those costs of an indir¢rt noture ]￿e$S8ry to support them. GrAnt provlslons Provlslons for grynts are mmle when the Intrtttkn to a gr￿t h&% bcM to the rxipient but thcre is UnC¢￿ty about either the timin¥ of the Brant or the amount of 8TaM payable. Govern*tsfe costs Thes¢ i￿lUde the eOSL4 to the chllrity's ￿pIlanc¢ with cons¢itytiOD8i 8nd st4tutory r¢quirernent4 Page 7 British FrieDds oflsrAeli War Di82bled Trust Notes to the Finanei21 Statements for the Year Ended 31 December 2011 T8x•tio The charity is considered to pass the trsts sa (Hjt ti) Par8￿h I Sthcdule 6 of the Art 2010 and thejrfore li meets the defmiiion of a dwitable ¢ompany for UK ¢oryorntion tsx purposes. Accorditigly, the charrty is potentially exernpt from t&Kation in Tesrrtt of rDcome (f capital Bal￿ received within tate8ories covered by Ch4pt¢r 3 Part l I of the CoryoNion Tax 2010 or Settion 256 ofthe T&￿10n of cl￿rge&bEe Gal￿ Act 1992. to the extent that such income orgains are applied exclusively to charitable purposes. Cash and cash equfvalents Cth and c￿h quivalcnts cornpritt clsh on hand attd call and other slwt.terni highly liquid inv¢stm¢nts that ar¢ readily Convertible to a known ¥mouM of ¢osh and are subj¢ct to an Inst￿lfi￿lt risk of change in valu¢. Fund strncture U]trestricied iticome funds are gwml ffiJr#Js that ate availllble f(f use at the tnJ&eeds discretion in furtherAnc¢ ofth¢ objectives olthe clwity. Brilish Friends of18raeli War Di58bled Tn￿t Note9 to the Financial Statements for the Year Ended 31 Deeember 2023 2 ITh¥￿￿¢ froTh doD•tioDS lextties TotAI Totsl 2022 Donations from individua]s 148ocies 35 J63 43.459 50.641 35,563 43,459 50,641 3,901 124,533 7,340 129.663 129.663 135.774 3 lllvertment In¢0￿¢ Unrts(rlc￿J Tot•1 21)23 Tt￿ll1 2022 Gethernl Ineome from divideDd4' DivÉdends receivable Irttere￿ rtceivable I￿A similar incomv. Interest receivable on bank deposits 69 3,806 3.806 3.806 1.070 British Friends of br*ell War Dis*bled Trnt Notes to the Financial Ststements for the Yev Ended 31 December 2023 4 Eipendi¢ur• on ¢l*rltsbk ietfvltks fullds Tot*1 2023 To¢•1 Genernl Group trnvel and entertainlljg Grants to Organi￿lon3 72,921 iTh),I 3,443 r2.921 100.000 3.443 170.OCiI 176 176.364 ￿64 173229 Jrin8 the yetr, we dojwted £1(￿.0[￿7 (2022. £170.0￿> ￿ ZDVO. 5 AnAtysls ofgov*rnanu ••d support to UttratTkted Totsl 21123 Total 2022 Gen¢r•l ACC￿MI*ll¢Y Costs Ithdepertdent exwnloer fttg Lx8al fees Mot*etinB and publicity 1,440 162 162 ,329 650 650 3.443 3.229 Pllge 10 British Friends oflsrxeli War Disabled Trust Notes to the FinaDcial Stalements for the Year Ended 31 Decejnber 2023 6 T*x*tioD 7 Deblors 21)23 2022 Prepaynxnts Other debtors 331 179 80 415 259 8 Credlton: *moullts f*lllni d•e WIth￿ one ye•r 2023 2022 Other ¢redito 1.440 9 Fyn BAlattee It 31 December 2023 B*FAttee It I JAthU*ry 2023 eipendtd Unrejtrleted fwi Oenerhl 51,110 133.469 208215 B*linee It 31 December 2022 Bakn•¢e at I Japuary 2022 IDeoJDINg reJoU￿tI eipeDded Unrutrkted fun General 287,495 136.844 173 251,110 P4e li Briti8h Frlend8 of brndi War Diryablcd Trust Notes to the Financial Statements for the Year Ended 31 December 2023 10 AD*lysts of Det 4uetJ belwttll Uirestrlete41 fuThds Gtner*l Tot*1 fundi Current ￿Sets Current liabiltties 209.655 (1.440) 209,655 1,440 208 208215 11 Analysls of net fvnds A¢ l J•nuary 2023 At 31 Deeember 2023 CMh Ih)w C&8h at bank and tn haTr 252291 (43,051) 209240 252,291 (43.051) 209240 AI I J*Au*ry 2022 At 31 Decembpr 2022 CA￿ tlow 2￿238 (37,967) 252291 2W,258 (37.967) 252,291 P4e 12 Weiobtt 13 Brittsh Friends 0f￿ra¢ll War Disabled Trust Independent EJaminer's Report to the trustees of British Friends oflsraeli War Disabled I rel￿ to the ch*ity trustr&% oll my examinatiWL of th¢ a¢¢(ymts of the Charity for the Ye￿ eThJed 31 Decernb¢r 2023 which are set ¢Jrt on page5 5 to 12. R¢sp¢£tlve r¢JpoMibilitiu of In￿1¢¢9 *Dd exarAlner As the charity's t￿￿te¢S of Brittsh FrieThJs ofisraeli War DisableAI Tr￿￿1 you sr¢ r¢swJn5ible fw the pteparation of the accounts in 8ttordat)ce with the requtrements of the Chariti&s Act 2011 {'the Act,). I rew1 in re4)ee4 of my examinttion of thc British Fiiends of tsraeli War Diswbled Trurfs accounts ￿￿1¢d out undcr section 145 of the 2011 Ad and in coThyin8 Out rny Cxamination I have followed all the applicable Directions given by th¢ Ch￿lty con￿115910n under seclion 145(5Xb) of the ACL Indtpendent euminer's Jtatement I have compleicd my examination. I confim no ma*rial matters have eome to nhy attetition in tonnection with the examination giving me ¢ause to believe in ry rna￿1￿ ttspect.. . #et(yJntiD8 records wtre Mi kepi In w of Britith FTi¢tid$ of ltraeli War Disabled Tn￿t as required by x¢ilon 130 of the Aet. 2. the 4ccounts do not accord with tho* rte(Kth. or 3. the accounts do not comply with the acwjnting requirements concerning the forni and cthient of accowits 8¢t out in the Chariiies IAc¢ouMS and RepMs) Regularions 2(N)8 other th8n any requirememt that the arKountS glve a'ttwe and fair which is n(rt a mfrtter consid¢red as w of 8D indep&ideni examinati￿. I haw no Coll¢￿11s and have c(m¢ across no other matters in connedm with the examin￿lon io which att¢nttoti should be drawll ID this re￿ in (thto enthk a pTw und