CHILDREN AND YOUTH ALIYAH COMMITTEE FOR GREAT BRITAIN & EIRE Report and Financial Statements For the Year Ended 31 March 2025
CHILDREN AND YOUTH ALIYAH CoMMIEE FOR GREAT BRITAIN AND EIRE INDEX FOR THE YEAR ENIDED 31 MARCFI 2025 CONTF.NTS Cliarily inforinatlQl1 Aiiditor's Report Statemen( of F inancial Aciivities Flalance slieet 10 Notes to the Accouiits
CHILDREN AND YOUTH ALIYAH COMMITTEE FOR GREAT BRITAIN AND EIRE CHARITY INFORMATION Corporate Trustee Youth Aliyah - Child Reseiie (a company limited by guarantee) The Directors of which are M F Robinson (Chairinan) A J Taylor A D Curtis B S Curtis E Eytan Alvarez H Soning J Tenenbaum N Winters S Kaufmann S M Strauss T Davis V Kisilevsky Principal Address 235 Regents Park Road London N3 3LF Charity Number 274512 Bankers HSBC 69 Pall Mall London, SWIY SEY Auditors Goldwins Limitcd Chartered Accountant5 and Registered Auditors 75 Maygrove Road London NW6 2EG Solicitors Martin Paisner CBE Payne Hicks Beach l O New Square Lincoln's Inn London WC2A 3QG
CHILDREN AND YOUTH ALIYAH COMMIThEE FOR GREAT BRITAIN AND EIRE TRUS I LL'S REPOIIT FOR THE YEAR ENDED JI MARCH 2025 The Truslce pi'csents ils Report toneiher ii'ith tlie Audited Accouiils of the Charity foi- Ihe yeai. cnded 31 Marcli 2025. STRUCTURE, GOVERNAN'CE AND MANAGEMENT Governing Instrument The Charity is an unincorporated association governed by a consiitution adopied on 15 May 1944, a I'cvised version of ivliich was approved on 25 March 1997. The coiistitution was aineiided on 6 December 1999. Tru.stee OJ3JECTS AND ACTIVITIES Principal Activity Clii Idrei) and YoLltlI Ali)(ali Coinm ittee tor Great Britain aiid F.ire is efleciivel), a subsidiaiy ol- YoLiih Alij'ah Cliild Rescue aiid Ili¢ sole activity ol. tlie Chariiy Is to Inana¥e ihe Folindation endowineiit fiind. Revieii. of Activities Tlic l.ouiidation Indoivmeiii Fund was ciraled to covei- Ihc cost of Cultural Enrichment Granfs 10 the Village. At the Village Directors, discretion, these grants are used to offer the childreii 50m¢ foi'm of extra-curricular cultural enrichmeni. Tliis may tuke tlie form of music, drama or dance classes, the purchase of musical instruments, or day trips to the theatre or concerts.
CHILDREN AND YOUTH ALIYAH COMMITTEE FOR GREAT BRITAIN AND EIRE STATEMENT OF RESPONSIBILITIES OF THE TRUSTEE FOR THE YEAR ENDED 31 MARCH 2025 STATEMENT OF RESPONSIBLITIES OF THE TRUSTEE The trustce is responsible for preparing the trustee's annual report and the financial statements in accordance with applicable law and United Kiiigdom Accounting Standards (United Kingdom Generally Aceepted Accounting Practice). Charity law requires the trustee to prepare fit)ancial statements for each financial year which givc a true and fair view of tlie stat¢ of affairs of the charity and of the incottiing resource5 and appli¢ation of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, Ihe trustee is required 10: Select suitable accounting policies and then apply them consistently Observe the methods and pi'inciples in the Charities SORP Make judgements and estimates that are reasonable 2nd prudent State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject lo any material departures disclosed and explained in the fin2nrial statements Prepare the financial statements on the going concern basis unless it is inappropriate to presume tliat the charily will continue in operation The trustee is responsible for keeping proper accounting records tliat disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that che financial statements comply with the Chariti¢s Act 2011. It is also responsible for safeguardints the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraL¢d and other irreguliirities. The Iruslee is i'esponsible tor the maintenanc¢ and integrity of the corporate and financial inforrnation included on tlie charity's websit¢. Legislation in the United Kingdoin governing the preparation and dissemination of finan¢ial statements may differ from legislation in other jurisdictlOll5.
CHILDREN AND YOUTH ALIYAH COMMITTEE FOR GREAT BRITAIN AND EIRE STATEMENT OF RFSPONSIBII.ITIF.S OF THE TRIJSTEE Coiiiinued FOR THF. YP.AR ENDED 31 MARCH 2025 Statement .8 to disclosure to our auditors In so far as tlie trustee is aware.. There is no relevanl alidit iiifurmation of which the charity's aiiditors are unaware. and The trustee has taken all Steps that it oiioht to have taken to make itself aware of any relevant audit infonT]ation and to establisli that the auditors are aware of (hat inforination. Auditors Goldwins Limiled liave expressed tlicii. Ivillin(Jness to contiiiue iii olCe as Auditors. rcsolulioii pi-oposiii(J tlicii. I'L-appoiiitiiieiit iwill bc SLibiiiit(ed at tl)e Ai)i)Iial GL'I)eral MeLIiiig_ M Robinsoii sq - (Cliairn)ai))
INDEPENDENf AUDITOR'S REPORT TO THE TRUSTEE OF CHILDREN AND YOUTH ALIYAH cOMMIEE FOR GREAT BRITAIN AND EIRE Opinion We have audited the fiiiancial 5tateinents of Chi Idren and Youth Aliyah Coinmittee for Great Britain and Eire (the 'Charity') for the year ended 31 March 2025 which comprise the Statement of Financi21 Activilies, the Balance Sheet and notes to Ilie financial slatements. 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 Kittgdom Generally Accepted Accounting Practice). In our opinion, the financial siatements: give a true and fair view of the state of Charity's affairs as at 31 March 2025 and of the in¢ome and expenditure for the year then ended liave been propei-ly prepared in accordance with United Kingdom Generally Accepted Accounting Practice- have been prepared in accordance with the requirement5 of the Charities Act 2011 BASIS for opinion We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) aiid applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard and we have fulfilled our other ethical responsibilities in aecordance with these requiretnents. 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 finan¢ial statements, we have concluded that the trustee's use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the woi'k we have performed, we liave not identified any material uncertainties relating to events or conditions that. individually or collectively, may cast significant doubt on the Charity's ability to continue as a going concern for a period of at least 12 months fiom when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant 5e¢lions of this report.
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEE OF CHILDREN AND YOUTEI ALIYAH COMMITTEE FOR GREAT 13IIITAIN AND EIRE (Continued) Other information Tlie other inloi'ination coinprises the infoi'niation iiiclLided iii ihe annual reporl. inLILidinL? the trustee's report, othcr than the fiiiancial statements and oiir auditor's report tliereoii. The trustee is I'espoiisible foi- the otlier infornialion contiiillLd witliin the aniiual report. Oiir opiiiioii on tlie fiiiancial slaleiiieiils does not covei. Ilie otlicr iiiforinatioii aiid. except lo tlie exteiit other¥visc expliciily slated in OLir report, wc do noi express any form of assurance coiiclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the oiher infoi-mation is materially incon5iStcnt with the financial statements or our knowledge obtained in the course of Ihe audit, or oil)envise appears lo be materially misstated. If we iden(ify sucli tnatcrial incon5istencies or apparent Inatei'ial misslateineiils, we are I'equired to dclei'mine whetlier Iliis oivcs ri8e to a Inatcri<il misstateinent in tlie finaiicial stateinenrs Ihei)Iselves. Ir, based on the w()rL we liave pei-forimed, 'e conclude Ih<Ql Iliere is a material misstalemeiit of tlii5 Otlici. infoi'ii?alioi). we &lre reqiiii'ed lo repoi-l tlial faLI. In ilie liulil of t5ie kiiowledue and iiiiderstaiidiii(J of tlie Chariiy it lid ILS cnvii'onnieni obiaiiicd in (lic coiii'se of the audit, Ive have iiot identified Inalerial nii55tatemciils iii tlie "I'rLlStcc-s Anniial Report. We have iiotl)iiio to report in respect of (lie followiiig maltcrs iii i-elatioii to w'liich tlic Cliarities Act 201 I reqiiires us io repoit lo you if. in our upinioii.. the infonnation given in thc trustee's report is inconsistent in any material respect wi111 the finanLial staleiments. or sufficient accountingF records have iioi been kept; or the financial stdtements are nol in agreement with the accounting records. or we liave not received all the iiiforination and cxplanations we require for our audit. Responsibilities of tlie trustee As explaiiied nioi'e fully in tlie triislee's r¢sponsibi lilies slalei)ienl, Ilie Irusiee is responsible for the pi'eparation of tlie fiiiaiicial 5tateimeiits aiid for being satisfied that Il)ey give a true aiid fair view. and foi. sucli iiitei'iial coiitrol as it delei'mines is iiecessary Lo e11<ible thc prep&raiion of finaiicial stateinents tIiGIt al'e tree troim Inatei'ial IMissl¢ilciiiciit, wliciliei- dlle lo IraLid or error.
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEE OF CHILDREN AND YOUTH ALIY AH COMMITTEE FOR GREAT BRITAIN AND EIRE (Continued) In preparing the financial statements, the trustee is responsible for assessing the Charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concem and using the going concerii basis of accounting unless tlie trustee eitlier intend to liquidate the Charity or to cease operations, or liave no realistic alternative but to do so. Auditor'$ responsibillties for the Audit of the finaneial stat¢ments We have been appointed as auditor under the Charities Act 201 l and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are fre¢ from material mis5tat¢ment, whether due lo fraud or error, and to issue an auditor's report tliat includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee tl)at an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements cali arise froin fraud or cri'or and are considered material if, individually or in tlie aggregate, they could reasonably be expected to influence ihe economic dccision5 of users lak¢n 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 rcsponsibilities, outlined above, to detect material misstatements in respect of irregularities, includino fraud. The extent to which our procedures are capable of detecting irregularitics, including fraud is detailed below- We enquired about management, wliich included obtaining aiid rcviewing supporting documentation, coiicerning tlie charity's policies aiid pi'ocedures relating to.. identifyiniT evalualinu and complying with laws and regulations and whether Iliey were awar¢ of any instances of non-compliance Detectints and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud The intcrnal controls established to mitigate risks related to fraLtd or non- coinpliance with laws and regulations We obtained an understanding of ihe legal and regulatory framework that the charity operates in, focusing on those laws and rcgulations that had a material effect on the financial statements or that had a fundamentsl effect on the operations of the charity from our professional and sector experience We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations W¢ performed analytical procedures to identify any unusual or unexpected relationships tliat may indicate risks of material misstatement due to fraud In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjuslmenls, assessed whether the judgeinents made in making accounting estimates are indicative of a potential bias and le5ted Significant transactiotis ihat are unusual or those outside the nomial course of business
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEE OF CHILDREN AND YOUTH ALIYAH COMMITTEI l FOR GREAT BRITAIN AND EIRE (Contllllled) Bccause of tlie inhereiit li11[allonS of an audit, tliei'e is a I'isk Iliat ive will not delecl all irre(Trul8riiies, inclLidiiiiY Iliosc Icading lo a matei'ial misstcltemcni in Ilie fiii<?ncial slaicinciiis oi. iioii-coinpliai)ce witli I'c(7Lilatioii. 'I'lie I'isk is also gFI-eater regardinn irreg)ularilies occuri'ints due to fraud rathei. than ci'ror, as fraLid involves inteiitioiial coiicealn7ent, forgery, collLlSiOn. oii)ission or misrepi'esentation. A fLlrtlier descriplioii of our responsibilities foi. the audit of Ilie finaiicial sialemcnts is located oli the Financial Reporting Coiincil's website at.. [Mvw.frc.org.uk/auditorsresponsibilities]. This description forms part of our auditor's report. Use of our report This report is made solely to the Charity's trustee, as a body, in accordanc¢ with section l44 of the Ch<irities Act 201 l and tlie rerJiilati011g Imade under seetion 154 of tlie Act. OLir aiidit work has been iinderlaken so that we might state lo the Charity'5 trustee those matters we are reqiiircd to st<lte to theni in ali auditor's rcport aiid for no othcr piirpose. To the fLillest exteiit lid tliL ChLiriti' s trLISILe ¢lS d l)c)dy. fc)I' UUI. 2< Lidil Ni'oi'k. loi- tliis repoit. or loi. tlie cipiiiioiis i¥ 29 November 2025 Goldii'ins Liniited Statutory Auditor Chartered Accountiints 75 Ma)'grui'e Road lest Hampstead London NNV6 2F.C. Goldwins Limited is eligible for appoiiiiinent as aiiditor of ilic ¢l)arity by virtue of its eligibility for appointinent as auditor of a coinpaiiy under section 1212 of tl)e Coinpanies Act 2006.
CHILDREN AND YOUTH ALIYAH COMMITTEE FOR GREAI. BRITAIN AND EIRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Total 2025 Total 2024 Noie Income from: Investments 25,782 23.481 nditure on.. Raising funds (9,254) (9,676) 16,528 13,805 NET (EXPENDITURE)IINCOME 16.528 13,805 Transfer to Youtli Aliyah - Child Rescue (75.000) Net income l (expenditure) before other reco¥nised gains and losses (58,472) Investment Gains/(Losses) 45,418 151,006 NET MOVEMENT IN FUNDS (13.054) 164,811 Funds Brought Forward 1,366,145 1,201,334 Funds Carried Forward 1.353.091 1,366,145 The attached notes form part of the financial statements
CHILDREN AND YOUTH ALIYAH COMMITTEE FOR GREAT BRITAIN AND EIRE BALANCE SHEET AS AT 31 MARCH 2025 Note 2025 20?4 FIXF.D A%%ETS Inveslinenls 1,329,942 1,268,032 CURRENT ASSETS Youili Aliyali- Child Rescue Cash al bank 75,000 23,149 23,113 98.11.1 due '[tIlln 01)e year NET CURRENT ASSETS 23,149 98.113 NET ASSETS 1.353.091 1,366,145 FUNDS Endowment Funds 1,353,091 1,366.145 Approved by thc Corpoi'atc TrLlStee on ifr/1i/ws aiid sig)ned on its belialf by M Robii)son Es(1 (Cliairniatt) A Ta)'lor (Hon Treasurer) The allachcd notcs forin parl of Ihc fiiiancial stateinents 10
CHILDREN AND YOUTH ALIYAH COMMirrEE FOR GREAT BRITAIN AND EIRE NOTES T THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES 2) Basis of preparation of accounts The financial statemcnts have been prepared in accordance with Accounting and Reporting by Chariles.. Statement of Recommended Practice applicable lo charities prepariiig their accounts in accordance with the Financial Reportin¥ Standard appli¢able in the UK and Republic of Ireland (FRS 102 - effective l January 2015)- (Charities SORP FRS 102). Tlie charity meets ihe definition of a public benefit entity under FRS 102. Assets and liabilities are initially r¢cognised at historical cost or irans2Ction value unless otherwise slated in the relevant a¢counting policy or note. b) Income Investment income is credited lo income on a received basis. Permanent endowments are dealt with through the Statement of Financial Activilies when ceIved. c) Investments Investments are slated in the Balance Sh¢¢t at market value. Realised and unrealised gains and losses on investments are dealt with in the Statement of Financial Activilics. d) Funds Structure The charity ha5 a single permanent endowment which provides for the trustee to invest the capital in perpetuity and is managed on a total return basis. The trustee, at its dis¢retion, may alloeate any part of the unapplied total return to the cultural enrichment programtnes for the Youth Aliyah villages in Israel.
CHILDREN AND YOUTH ALIYAH COMMITTEE FOR GREAT BRITAIN AND EIRE NOTES TO THF. ACCOUNTS Coiitinued FOR THF. YEAR ENDED 31 MARCI1202i TRUSTII E'S REMUNERATION AND EXPENSES No remuiieratioii wa5 paid to the trustee in the year. nor were any expenses reimbLirsed to it. MOVII IENTs IN MARKET VALUE Total 2024 2025 Mai'kcl Valuc &lS Élt l April 2024 Adcliti(1115 Disiio)%als 1.268.032 ?).706 19.?141 1.103.159 Mai-ket Value at 31 March 2025 1.329.942 1.268.032 Iiivestmcnls Ina} bj aii8lysed as follows Casli Investment funds and bonds Equities 68.832 568.4?8 692.682 8,712 358.418 900,902 1,329.942 1.268.032 CONNECTED CHARITY The cliai'ity is a subsidiary of Youth Aliyali Cliild RescLie, a Coinpan), Liiriled by guarantce, w,liicli is re(FiStei'ed iii Englai)d 2nd oper4ltes witliiii the United Kiii(sdoin. Tlic pi'iiicipal place of biisiiiess ol. YoLiilI Aliyali Cliild Rescue is. 235 Reoeiils Park Road, London. N3 3LF. Tlic Youth Aliyali Cl)Ild ResLue Scliularsliip and MaiiileiiaiiLe Flind is a fellow siibsidiary ofthe cliaril). YoLiih Aliyali- Child Rescue. 12