FRIENDS OF CARE FOR THE NEEDY OF JERUSALEM
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

FRIENDS OF CARE FOR THE NEEDY OF JERUSALEM
LEGAL AND ADMINISTRATIVE INFORMATION
Mr Sttwt z￿ H8mmond
Chaity ftwnljgr
278487
Prlnclwl addl
25 HO￿r￿0ft Gardens
NW11 OLY
Paraw Partriws Llmited
137- 139 Br¢trt Strelt
London

FRIENDS OF CARE FOR THE NEEDY OF JERUSALEM
CONTENTS
Tnth, rBWt
Indepen¢kn exami￿5 repNt
st*ment offin￿Cla p)gthon

FRIENDS OF CARE FOR THE NEEDY OF JERUSALEM
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEAIBER 2023
¢¥npty wlth thè c*Aritys 9oveming deed, the Charrties Ad 2011 and thtr Slat•mert ol Prnc*¢è.
'AccrAwthng and ReP)￿"r￿J ty Ch*ibe¢. Issued in PAarth 2005.
vAih many thddren. whts seek its help and suppcrt There ha¥ bèèn no than￿ to these oW•cUv•s durirg thg ￿.
Dwiro the year Ihe d￿rity SUpp￿ted Ns d￿rItsb1e otyÈcaiv•s and thè arn￿Tht of donalitins made dull￿ y
anKNJrtsd to £24.CW.
The SlatW￿ offftwtxxal actmtss 81vAvs a rnt of £2.313 (21)22. È573 delidtl for Its year after dor¢¥cK
pald to £24,¢XIO12022.£19.((KI).
It 1$ Ihe poI￿Y of th¢ rttarity that unreslrTded fitnds which have been designated fDt a sptofic sEwukl be
malntained al a level equivale￿ ta three aTr4 six month's expeThJiture. The tntstses r3Jns*lèrlFMt r8SW¥•S
at this W WIU ensure that, in tt* èvent of a &9nrficant drop in funding, they will be able to (x)ntinue Ihe charilys
eurrant a(thb"es vthil& consideration is ghvem to w In SId￿Onal lunds may be rawl. Tlys of re8er
$ been maintsined thrwh¢xrt the year.
place to lo the nwr risks.
Th¢ thartywas eStab1th￿ bya thgritableltUSt d8ed rn 1979.
The tnJsteesvrtKJ s￿d the year?rKI up to IhE Ilale of%¥￿at￿re ofthe Stateft￿ werw.
Mr Stuart Zvi Hammund
Mr LauTentvan Me$9
jpdnfrngnt oftrL*t•M i• governed by IheTrust Deed of c*arity.
TheT
Mr Michael Laumnt)An Messel
11 Ocaober 2024

FRIENDS OF CARE FOR THE NEEDY OF JERUSALEM
INDEPENDEKf EXAMINER'S REPORT
TO THE TRUSTEES OF FRIENDS OF CARE FOR THE NEEDY OF JERUSALEM
I reF¥Xt lo tt* truste￿ on my tsxanwotr￿ oflho Ina￿>al slat•mwts of Frfands cl Carefurthe Ne￿ ofJenMaem
lthe tharityl fortho yowended 31 D￿￿￿t￿2￿23.
R8gpon¥Tr)ilMleg and of r•p¢A1
As the trustees of the tha￿Y you are re6p0￿￿￿ pry)aratv)n of tl* fh*nual statèm￿ in arzDrdance wilh
the WuHe￿nts ofthe Charfti8sAct 20111ts 2011 Act).
I r•wt In i•spart of my owninsbon ofthe Ilfw￿ 8latÈmènt8 wled (wrt sedon 145 of the 2011
Acl In (srylng out my exanmnation I l]ave all the apFIKab￿ Dir•cIfi￿ by Ihe Charfty Commlsthn
under 8eclron 145(5Xbl olthe 2011 A
Your attentton f5 dr￿ to thè fadthat the rAwity Ptas wepared fjnanclal ¥iatement8 in ?￿x￿dan￿ with Aoxunting
ar¥J R¢portry by Chathes pwng Ihew accwts in 8<X5)rdartsv￿th FuMn¢>al ReportirvJ Sland¥d appli¢xblè
tn the UK and RerAkblk of Irdand {FRS 11)2) in weference to theAccJJunting and R8pwbng by ChaTbes: Statemont
I ￿derSt￿ld that this h8¥ bvn done in cthrfor fin￿r4￿ ¥tstfftni8 to prowde a fatr ￿or￿nc￿
vAth G￿eMaI￿A￿1edAmints￿ PraL*8 off*iv8 for rep￿tirtg pwtL¥Js i*girThig on oraftw 1 J￿￿Y 2015.
h*nafron giw.ng me ￿￿8@ to befievethatin any rewt
ace4unting records wère ncrtkeptin ￿pecI ulthe chwty #s r8quir•J by 8ethon 130 irflhe 2011 A<. Lr
the firwwl ststèments do nrrt withthose r•c4rds,' or
ae£ounts sat out Sn thFJ CharibBs lAc￿nts and R•ports) Regulatw￿ 2008 othwthan arty roquirementthatthe
acrnunts give a and fair Mèwvthit* is Thjt o Motter￿n￿ldEred as part ol an indèp8ndont exarn%nab"on.
I haw no thne4ms and have aLYOSS no othw matters in ¢ont)8dknn wlth the oxaminatlon to Trlthkh attention
shtxld be d
in thls rgpNt in ortsta errable a wopwW￿e￿tanrtIng Of￿ finanL?al slatem8nts to ba r8aLtE&J.
In FCA
Paragon PartW5 Limit•d
Churd)111 Hots$#
137- 139 Breni Stre8t
NVV4 4DJ
Dated.. 11 Oth￿er 2024

FRIENDS OF CARE FOR THE NEEDY OF JERUSALEM
STATEMENT OF FINAhlCIAL ACTivrriES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
26.609
18.630
Totsl Incory
26.809
18,630
24.000
19.0
203
Totsl •x￿ndItUr•
24.296
19,203
Il•t mmmortin thnds
2.313
{573)
R•¢oA¢ilWM otlknds:
F￿￿1 ba¥Ke$ 4t 1 January 2023
741
2,d81
168
derive frtxn c(**In￿9 thilJes.

FRIENDS OF CARE FOR THE NEEDY OF JERUSALEM
STATEMENT OF FINANCIAL POSITION
ASAT31 DECEbVBER 2023
2023
curT￿t•S￿•t8
Cash at b*)k and in hand
5.481
13,11001
iisooi
2.481
168
Mrtag9•ts oxcludlng pen•lon Oabillty
2,481
The funds of thg ch•rfty
2.481
2.48
188
The fjna
"al ¥t&temnts were approved bw lh8 on 11 OdcOer2024
Laurent¥￿ Mwsel

FRIENDS OF CARE FOR THE NEEDY OF JERUSALEM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
A¢counOny Wl¢l••
CIMrfty Infomwtbn
Fiiond> ofC8retrthè of Jerusat￿ is a Charhy d•c4araOon Ofts￿t￿ated 26 Jun$ 1979.
1.1 A¢¢ounlng ¢on¥•4rt1(
The st*m•nts havo pre￿rad in %sith tho tharttys tgov8ming documehti, th•
Charitits Act 2011. FRS 102 Tr Fw*i(ial Rewting Stsnd3rd 4Wicable in th• UK and Republ￿ of Irelan(r
rFRS 1027 and the Charilies SORP "Accountw￿ And Rwting by charth￿. st￿em￿l of Rw*mw•Jed
Pra*e applir*le to ch01lb￿ prepwSNJ thètr a(>xurts in 9¢¥￿ance the Flnandal Reporling Standard
applic￿1* in thg UK and RepubEic of ITelartd (FRS 1021° {effe¢lNe 1 January 20191 The diaity 18 o Publc
Benefft Enuty a9 defirr&l by FRS 102.
Cash Flm.
The firffjnraal slAtsmBrth hava depart•d fmm the CIHlties {ACc￿nts aThJ Reports) Reg￿tiOnS 2008 onty lo
the ex￿ wuMBtl to prowide a Ime aTYJ fair viw. This departurè has inv0b￿l follo*7ng Ihe Statemerrt of
Re¢ornmendgd pr￿Ce for tharitres applying FRS 102 rather Ihan the verstin of ts Statwnent of
ReKonwnended PraL*K?wlMch is thFf8d to In the RegUknti￿ LKrtwFNth ha8 ¥nee been
The financaal statwrtelts we wepwed yi thtting, whlth 15 Ihe fvnc*onal of the rtwity. mOt￿Y
amourrts in these statemBrts are r￿nded tothe nearegt£.
Thp finane481 sta￿￿niS have be•n prepa￿j un(kT Iho Ith￿¢￿1 rAst cth¥erdion. Th8 ￿￿naPol attfjurding
pthy•s adopted aro ¥et (YJI b￿r￿.
12 Gu(ng conc¢m
At the time of aFprovin9 thè fin8ndal Bt*mentB. tha trust￿ havg a leason￿5 •xpedation that th• charity
c￿ti￿8 to athptthe gI￿n9 o)nr8m basts 0faLW)Un￿ in preparHig the finanrAal 8tatemen
1.3 Cl¥rltatl8
obledfvès.
Restnctsd fvnds are subject to spg)fic ¢ondlb¢W ty donorn or grantors as to IJc￿ they may be uwj. The
PUfPDses anl of the re8trrc*ed funds are Sot out in th• noteslo lh8 fi￿n(Ja gatem￿ts.
furth arg 8Utl8(* lo spfrjfic coNtsboM ty donors that the wxtal be mairtainod ty thg
IA In¢(#
In(y)me is re(x)gnl8ed YA*n the chaTity is legakl gntitled to ft afterany Performan￿ condifiorn IAv8 b￿n m
the amounts cpn bE me3P￿ rèliabty. and rt Is probab18 that inc4m?wiM t* r•rkivwl.
of the dwtion, untess p8rfrnce condth.ons wuire dgferr¥l of the amount. Income t&x recoverthe
Leg•y"es we rewiisad recgipt or oihetY•ise il thè chaity has t)8￿ notff*d of an IMp￿￿l￿d distriEyJtKJn.
the amount 18 kI￿¥n. and rec¥ l¥ ￿p￿d. If the anount Is ncrt k1￿. lewrf r6 trethd 88 8
eorlingent as#•t.

FRIENDS OF CARE FOR THE NEEDY OF JERUSALEM
NOTES TO THE FINANCIAL STATENEKfs (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2023
Expandl
ExFendÈbJTr Is accourrted for on ￿ awJalg basis and has b8gn daSSfi￿J ￿der l￿dIngS that aggrvgate dl
Cuh and ¢a•h •qul¥alents
Ca8h and tssh eryovalwts indLMl# cash in h*)d. dewsits held at eam banks. Sh￿teM1 liqutd
Inve8tr￿nt¥ y￿th OTiglna] matyEknes of thTe8 IT￿th9 or I￿. and bank ov8rdroft> Bab* overdrafts are shown
vrithth btirruwings in CUfTent liabililies.
Basic fin￿la1 assets. ￿lch irthde knde otsr r•eeSw4b*s rxh and bgkn*¥, ore lritslty
M￿￿red at transathon pricè Irthrfing tr￿s2￿10n o)* and #r8 Subseque￿ Lzrriad at amtsr￿ cos¢
Finnria as8éts dassffi¢d as r•c*r4thwithin ¢>)eyw arn not ¥wb5•d.
Bas￿ fir￿￿￿ li8biitses. indudtrvJ tradg and othEr payables aml bank 108ro are Tttcogrll￿ at
transadion Pri￿ unless the 0Th8ngeTr*n* a )In8ncang trartsadion, th• debt instrument 19
measured at thè pmsent vaiug of thg fLrtute paymants di¥couTtsd at a morket rydto of irt¢r8sL Fin3nc4al
lthlthes dasgfied aB pay￿6 Imthin onè year not arT¥xti88d.
Finanual tiabillies are derec4nÉsed *tten the (Iythdual c*lIgat￿ expte or dochar9ed Dr
CAr￿￿ed.
Crfti¢al #¢¢ountlng 88tkMtes •Thl
In tho appli￿lon of th• arts?urrt￿ wlira•8, the tr￿tee6 ¥* roquired to m*eludgements, estwr
aThJ *umptwts the cArrytro amount of ass¢ts and that afe nrA rtsdty apparent from ottRr
The e¥bmata8 and underfying as8uny)lions are re¥ieM£d ¢)n an ongosng basls. R￿￿on$ to
estirnat￿ are recJ)gnised In period in 7hthith ts 85limate 15 rnwsed where thè revision allecis onty that
Fe￿0d, or in the p￿0d of the ￿On *KI thJluJE p8riods the T￿sknn &Yeds both Ajtrenl and t￿￿re
Incom• from donations and ￿￿*¢it8
fimds
2023
18.630
Don¥tr* and s#ft5
26.609

FRIENDS OF CARE FOR THE NEEDY OF JERUSALEM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Expondlture on ¢haritabl• •CtIv￿leS
2023
2022
Dlr•el costs
Charitable donations
24.1100
19,0
Analysis by fund
Unrestricted funds
24,000
19,0
Tru$tse8
None of the trustees lor any pèrsons conngcted with them) received any remuneration during Ihg year.
Employe0$
There were no employees in the year.
Other
Unrestri¢t•d Unrestricte
fund$
funds
2023
2022
Other expenditure
203
203
Taxation
The charfty is exempl from taxation on its 8Ctivits8s because al ts income is applied for tharitable purpos￿.
Current liabiliti•o
2023
2022
Accruals and deforred income
3,000
3,5LIJ

FRIENDS OF CARE FOR THE NEEDY OF JERUSALEM
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
10 Untsstrlctsd funds
Th• unrestricted fvnds ofthe charity comprise the unexpended balaneès of donation5 and grants which are
not subject to specific condition5 by donors and grantors as lo how they may be used. These in¢lude
designated funds which have been set aside out of Lmfe5tricled fund8 by Ihe ttuslees for specific purposes.
At 1 January
2023
Incoming
ie8ources
At31
D•cember
2023
expended
General funds
26.609
124.296)
2,481
Prevlous y•ar'.
At 1 January
2022
Incoming
resources
R•$ource$
oxpended
A131
D•cem￿r
2022
General funds
741
18.630
119,203)
11 Relatsd party transa¢tlons
Thore wore no disclosable ielale(I party transactrons during the year12022- none).