Charity registration number: 269269 British Friends of Israeli War Disabled Trust Annu Report and Finan¢ial Stat¢m¢nts for the Y¢ar Ended 31 tkcernber 2024 Brooks Gre¢n Chart¢Ted A¢¢ountants Abb¢y House 342 R¢g¢nts Park Road London N3 2LJ
British Friends of Israeli War Dlsabled Trnst Contents Reference and Administrative Details Tntees, Report 2to3 Siatem¢N of Financial Activities Balance Sh¢¢t Notes to the FitWLcial Statements 610 11 Statement of Trnstees, Responsibiliti¢s 12 Independent Exarniner's Report 13
British Friends of Israeli War Disabled Trust Referenee And Administrative DetaiL8 Principal office Chanc¢llor5 Hous¢ Brampton Lane Hendon London NW4 4AB Charlty Reglstrntlon Number 269269 Hollorary SDli¢itOTS Lionel Cwry Cury PO tkvonshire HO 582 Hone)pot Lan¢ Stanmor¢ HA7 IJS Independent Examiner Brooks Green Chartered Accountants Abbey House 342 Regents Park R(1 London N32U Page I
British Friends of Jsrgeli War Disabled Tnt Trustees, Report Trnste¢s F Weinberg D P Hanbnan S RAlbert The Injstees present their report with the financial stht¢m¢nts of the charity for the year ended 3 1st Dber 2024. The tNste¢s have adopted th¢ provisions of the Statem¢nl of Recommend Practiee (SORP) 'AccouDting and Reporting by Chariiies, issued in March 2005. STRUCTURE, GOVERNANCE AND MANAGEME Gover18 docurnent The charity is controlled by its governing documenl a deed of trusL and Constitut an unincoTF*)rnted charity. The day to day management and rllnnl of the charity is catTied out by m executive committee cornprlsing the trustees, Jayne Halltma Susan Freedma Dov Hamburger, Debbi NI7 Nici Pyzer and Annette W¢inbErg. Rl$k management The tNste¢s have a duty to identify and trview the risks io which the charity is exposed to ensure appropriate controls ar¢ in place to provide re&sortable a&surance agAitL%t fraud and eTror. objectiv and aims The Thtee5 haye had regard to Charity Conmiission guidance on public E¢n¢fit. Th¢ Chartty's Objectiv remain in a¢cordance with the tk¢laration of Trust to pay or apply trust funds and income in su¢h manner as the Trustees shall in their absolute diretion think fiL for the TDaiDtenance relief treattnent or otherwise foT ihe benefit of meTnbers or ex-members of the Armed ForK8 of the Stste of Istael suffering frotn disability oc(wioned in the COUTSe of their duti¢s. together with survivors of acts of terror. The primary itttention of the Tntstees contniues to be bringing groups ofdi58bled veteran 501di¢rs 10 the UK to stsy with caring famili&8 each yeaT. Th¢ Charity has welcomed around 5.0(M) Tn¢n alld women for th¢rapeutic and meDlal healin& Groups are hosted by SulTrCommittees of th¢ Executive in Englalld who raise fiw(L5 on behalf of the Trustees towards paytng for the groups. The Charitys objectives are to or83nise hospitslity prngrdmmes for Isrneli war disabled, on a Community basis. The Charity operates in ¢o-operdtion widL Zahal Disabled Veterans Orwdnisation in Isrdel. to raise funds to aid aDd support this organisatiotL The Tn]stees have continued their efforts to encournge bequests and furfher gifts have b¢en received which have enabled the Tntstees io bjnd the cos¢ of bTioging veterans to the UK as part of th¢ir re5PAte and Tehabilttation. Page 2
British Friends of Israeli War Disabled Trust Trnste¢s' Report Le8acie5 and donations duritLg th¢ year perniitted the TNstees to continue to provide foT th¢ purchase of m¢dical. rehabilitation and therdpeutic equipmenL Maint4iniug aid at such a level is directly linked to th¢ continuatitsn of significant bequests and donation5. Fund-raising through the ¢fforts of local Committe is predominantly for th¢ provision of respite and eniertainment for the visitin8 groups of disabled veterajts. Signifwant Activities Since the Charity wa5 established in 1974 it has distribu*d over £3million which has gone directly to benefit the objects of the charity- disabled veteran5 and survivors of a¢ts of t¢Tror. During the year, the clwity r8i5ed £1882sxI from legacies and £62.383 from fijnd ratsing and general donations. Grantmakin The charity made 8rants of £2LN).lth to ZDVO in the year under review. ACHIEVEMENT AND PERFORMANCE Fvndralslng #etlvltle8 Th¢ Chority operdt¢s through communal su1COMmittee5. Theae committees raige fijnds from within their local communiti¢5, through local activitie$. in order io pay towards the groups that they bring to the UK. Following the barbaric teOrist 4tr0¢iliu in Israel on 7 October 2023, Ihe impact this had on the liv¢s of Israel's war dIb]ed veterans and the 5urg¢ of anti - IsTa¢l h8tr¢d and anti4emitism in the UK, the group h05Pitality programme was puc on hold. However, we are plused to reFK)rt artivities did r¢swne in 2025. FINANCIAL REVIEW Reserves poli¢y The Trustees have resolld to maintain reserves of at least £150,(XIO io fund wp holIa]Ity proje¢¢8. Any additional funds may be sent ¢0 ZDVO in lsrnel to suppon its tremendous work with Israel's War Disabled. The annual report wos approved by the trustees of the charity on 24 October 2025 and stgned on its belf by.. F Weinberg Tntee Pa8e 3
British Friends of Israeli War Disabled Trust Statement of Finaneial Activities for the Year Ended 31 December 2024 UDrestrieted fund$ Totsl 2024 Total 2023 Nots Incomt and Endowments from: Donations and legaci&q Inv¢%tm¢nt in¢om¢ 250.673 4.475 250.673 4.475 129,663 3,806 Totsl In¢oTne 255,148 255.148 133.469 Expenditure on: Choritsble a¢iiviiie8 (203.116 (203.116) (176,364) Totsl BxpEnditure (203.116) 203,116 176.364 Net movement in funds 52,032 52.032 (42.895) Reconclllatlon of funds Total funds brought fotlV8rd 208215 208.215 251,110 Total fimds carried fonvard 260247 260.247 208.215 All of the ¢horiiys activities derive from nIlnuing operations durin8 lh¢ aVe two periods. Page 4
British Friends of Israeli War Disabled Trust Balance Sheet as at 31 December 2024 2024 21n3 Note Current assets Debtors Cash at bank and in hand 121 261,566 415 209.240 261.687 209,655 Creditor5: Amounts falling due within one year 1.440 1,440 Net assets 260247 208215 ofthe ebarlty: Uurfstrlcted Incojlle fndS UDre5trtcted fiTnds 260.247 208,215 Totsl fudS 260,247 208215 The fUnClaI statements on pages 4 to I I weTe approvryj by the tru5tee5. and authorised for issue oll 24 Odober 2025 and signed on th¢ir ixha]f by.. F Weinberg Trusttt
British Friends of Israeli War Disabled Trust Notes to tbe Flnaneial Statements for the Ye¥dr Ended 31 December 2024 I A¢¢ouDtlng pollcks St4tem¢nt oteompllance The financial statements have been prepared in 8c¢ordw with Accounting and Rwrting by Charities: Statement of Re¢ommended Practice Applicable to charities pr¢pgring their accounts in accordance wtth the Financial Reporting Standard appli¢able in the UK and Republic of Ireland (FRS 102) (effective l January 2015) - (Charities SORP (FRS 102)). the Finan¢ial Reporting S¢attdard applicable in the UK and Republic of IrelaDd {FRS 102) and the Charities Act 2011. Basls of prtpar4tlon Brilish Friends of Israeli War Disabled meets the definition of a public ben¢fit ¢ntity under FRS 102. Assets and liabilitie5 are initially recognised al histori¢al cost or transaction value unless othernvise $tst¢d in the relevant accounting policy notes. Golng concern The tnjstees co¢der that there ar¢ DQ material uncertainties aboui the tharitys ability to continue as a going concern. Expendlture All expendiwrt is recognised once there is a legal or ¢onstru¢uve obligation to that expenditure, it is probable settlement is required and th¢ amount be rneasured reliably. All costs are allocaleA to the applicable expenditure heading that aggrega* similar 1$ to that category. Where Costs connor b¢ directly attributed to particular heading5 they have been allo¢ated on a bgsis ¢on$istent with the use of resources. wtth ¢¢ntral staff costs allocated on the basi5 of time 5p¢nL and depreciation char8es allocated on the wrtion of th¢ ¢t,5 us¢. Oth¢r support ¢05ts aTe all¢xated based on the spread of siatTcosts. Ch#rltabl¢ 8¢tlvltles Chariiable exp¢ndiwre comprises those costs incurred by the ¢hgrtty in the delivery of its activities and seryices for its beneficiaries. It includes both costs that can be allocated dirertiy to swh a¢tivitie5 8nd thos¢ co$ts of an indirect nature necessary to 5UPPOrt them. Grant proytslons Provisions for grants are made when ihe intention to make a grant has been communicated to the r¢¢ipient but there i8 uncertainty about either the titning of the grant or the amounl of grant payable. Govern8nc¢ w5ts These include the costs attributable to the clwity's ¢ompliance with constitutional and st4tutory r¢quirEments. in¢ltsdin8 audit, strate8LC management and trus1¢&8'S me¢tin8s and reimbursed expense5. Page 6
British Friends of Israeli War Disabled Trust Notes to the Financi21 Statements for the Year Ended 31 December 2024 Taxation The ¢harity is considered to pass the tests set out in Paragraph I S¢hedule 6 of the Finance Act 2010 and therefore it meeis the defmition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxatioll in respect of income or capital gain5 rec¢iv¢d within categories covered by Chapter 3 Pxrt I I of the Corpor1( Tax A¢1 2010 or Seuion 256 of ihe Taxation of Chargeable Gains Act 1992. to ihe extent that such income or gains are applied excl41vely to charitable purpos. Ch and c4sb equivalents Cash and c&8h equivalents comprise cash on hand and call d¢posiw and oth¢r short-terni highly liquid investhieni8 thai are readily cottvertible to a known amount of cash and are 5ubjrf¢ to an insi8nifiont risk of change in value. Fund structure Unrestricted income fun& are 8en¢ral fvnds are awdilable for use at the tn,5 discretion in fvrth¢rance of the objectives of the charity. Page 7
British Friends of Israeli War Disabled Trvst Notes to the Financigl Statements for the Year Ended 31 December 2024 2 Income from donations and legacles Unr¢strl¢trd rund$ Totsl 2024 Tot#1 2023 Getsernl Donations and legacies. Donations from individuais L¢gaci¢5 Subrfommitt¢¢ funds raised 33.136 188.290 29,247 33.136 188.290 29.247 35,563 43.459 50,641 129,663 250.673 250,673 3 Investhient Income UDrestrleted Totgl 2024 Toial 2023 General Interest receivable and similar income. Interest receivable on bank depo81 4.475 4.475 3.806 Page 8
British Friends of Israeli War Disabled Tntst Notes to the Financial StateDJents for the Year Ended 31 December 2024 4 Expenditsr¢ QD charitsble activities Unrestricted rDnds Total 2024 Total 2023 General Group travel and entertaintng Grant5 to organi5ati0Tr5 Goyemance costs 72,921 100,000 3,443 21XI.O(X) 3.116 200,01)0 3.116 203.1 16 203.116 176.364 During the year. we donated £2(K),OCKI {2023 - £I(KI.0) to ZDVO. 5 Analysts of governance and support c(Asts Govern*nce tosts Unrestrieted fun Totsl 2024 Total 2023 Gentral Accountancy costs Ind¢pendent examiner fees Legal fees Marketing and publicity Other governance eosts 1.440 396 982 298 1.440 162 1.191 650 396 982 298 3.116 3,116 3,443
British Friends of Israeli War Disabled Trust Notes to the Financial Statements for the Year Ended 31 December 2024 6 T8Xgtloll The charity is a registered ciwity and 15 therefore exempt from taxation. 7 Debtors 2024 2023 Pr¢payin¢nts Other debtors 36 85 331 84 121 415 8 Creditors: amounts falling due wlthin one year 2024 2023 Other creditors 1,440 1,440 9 Vunds Bolan¢e at 31 Deeember 2024 Balance at I JAnufiry 2024 Incomlng resources Resourc expended Unre$trlded funds General 08,215 255,148 203,116 260.247 BAlanee At 31 Detember 2023 Balfftnee at I January 2023 Re80urees expended resources Unrestrleted fundj General 251,110 133,469 176,364 208 15 Of the unristricted funds held of £260,247. £22,760 ha5 been int¢rn)Ily de5ign8ted to fund a post traumatic stress disorder retreaL which 15 scheduled to take place in February 2026. Should the cost of the retreat ¢¢¢d £22.760. the excess will be funded from unrestricted reserves held at that time. Page 10
Brit15h Friends of Israeli War Disabled Trust Notes to the Financial Statements for the Year Ended 31 December 2024 10 AnAlysis of nel a55ets b¢hYe¢n funds Unrestricted fllnds General Total funds Current &%sets Cuent liabilities 261.687 1.440 261,687 1,440 Total net &8sets 260,247 260,247 Il Analysts of net fuDds At l January 2024 At 31 December 2024 Cash Ilow Cash at bank and in hand 209.240 52226 261.566 209.240 52.326 261,566 At l January 2023 At 31 December 2023 Casb flow Cash at bank and in hand 252,291 (43,051) 209.240 252.291 (43.051) 209,240 Pagell
British Friends of Israeli War Disfdbled Trust Statement of Trnstees. RponsIbIlitieS The trustees 4r¢ rt%poL8ible for preparing the tntee5. report and the fn¢la1 statements An accordance with the United Kingdom Accounting Standard5 (United Kingdom Generally Accepte41 Accouutiti8 Practice) al applhcable law and regulations. The law applicable to charities requirt8 the trustees to pr¢pare finarKial stst¢m¢nts for each f]nancial year which give a true and fair view of the state of affairs of the Clwity and of the tncoming resources and application of resources of the charity for that period In preparing these fin3n¢i¥l ststrment4 the truste¢s are required to.. select 5uitsble accouDtiDg wili¢ies and then apply them coDsistently, ob5¢rv¢ tbe methods and principle5 An the Chartti¢s SORP. rnake judgements and ¢stimatss that are Teasonable and prudenL slat¢ whether applicable a¢¢ounting stan¢Jards have be¢n followd subjKt to any material departseS disclosed and explained in the financial SeMents. and prepare the financiaI s¢at¢ments on the going concern basis unl¢s5 1¢ is inappropriate to presume that the charity will continue in business. The trustees are respon511Jle for keeping prow accountttig records that dis¢los¢ with reasonable accuracy at any time the fjnancial position of the charity and enable them io etwjre that the fmancial sernents comply with the Charili¢s Act 2011, the applicable Charities (Accounts and ReF)rts) Regulations. and the provisions of the constitulion. The trustees are a]50 responsible for safeguarding the assets of the charity and h¢nce for tsking reasonable sl¢p5 for the prevention aud detection of fraud h1 other trregu]aritie5. Approved by the trustees of the charity OD 24 O¢toEr2025 and sied oll its beha]f by: F Weinberg TnL9tee Page 12
British Friends of Israeli War Disabled Trust Independent Examinerls Report to the trustees of British Friend5 of Israeli War Disabled Trust I report to the charity tnjstees on my examination of the accounts of the charity for the year ended 31 tk¢ember 2024 which are set out on pages 4 to I l. R¢sp¢¢tfv¢ responslbllltles of trustees and examlner As the charity's tte¢S of Brit15h Fri¢nds of IS1] War Disabled Trnst you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('th¢ Act.). I report in respect of my examination of the British Friends of Israeli War Disabled TDJsVs accounts carried out under 5¢dion 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Diredion$ given by the Charity Comrni55ion under seetitsn 145(5)(b) of the Aet. IndependeDt examiner'5 Statement Since British Friends of Israeli War Disabled Ttusts 05S incorne exceeded £250,000 your examiner mum be a m¢mber of a body listed in section 145 of the 2011 ACL I confinn that I am qualified io undertake rh¢ ¢xamination because l am a member of Brooks Gr¢¢n. which is on¢ of the listed bodies. I have completed my examination. I confirn] that no nmterial matters have Come to my atteniion in connection with the exatnination giving me cause to believe that in any material respect.. l. aoUnting r¢cords were not kept in respect of British Fri¢nd5 of Israeli War Disabled Trust as required by s¢¢tion 130 ofth¢ Ad. or 2. the accounts do not accord with those records. or 3. the accounts do not comply with the a¢counting requirements ¢on¢erning th¢ fom and content of accounts set out in the Charities (Accounts and Reports) Regulation5 2008 other than any requirement that the ae¢ounts give a'th]e and fair view, which 15 not a matter considered a$ part of an independent examinatiotj. E have no concerns and have corne across no o¢her matters in ¢onn¢ction with the examination to whi¢h attention should be drawn in this report in order to enable a proper und¢r5tanding of th¢ a¢¢ounts w be rea¢hed. Rowland Aarons Br(kS Green Chartered Accountants Abbey House 342 Regents Park Road London N3 2tJ 30 October2025 Page 13