CHILDREN AND YOUTH ALIYAH COMMITTEE FOR GREAT BRITAIN & EIRE Report and Financial Statements For the Year Ended 31 March 2025 CHILDREN AND YOUTH ALIYAH CoMMI￿EE 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 o￿lCe 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 cOMMI￿EE 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