REGISTERED CHARITY NUMBER: 291846
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
FOR
BRITISH FRIENDS OF GESHER
BRITISH FRIENDS OF GESHER
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
BRITISH FRIENDS OF GESHER
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025
The trustees present their report with the financial statements of the charity for the year ended 5 April 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the charity are;
-
to promote Jewish education in general; and
-
to provide financial assistance to Gesher, a well-known educational organisation in Israel that provides programmes to promote knowledge of, and appreciation of, the Jewish heritage and traditional Jewish values and development of the feeling of a common bond to bridge the gap between the different strata of Israeli society.
The trustees have had regard to the guidance on public benefit issued by the Charity Commission when reviewing the charity's aims and objectives and in planning future activities.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
During the year under review the Charity has continued to raise awareness and funds in the UK to support Gesher in Israel, including the Israeli Dialogue project
FINANCIAL REVIEW
Reserves policy
The charity has a policy to maintain sufficient reserves at all times to meet any liabilities that may arise in the foreseeable future.
Funds in deficit
There are no funds in deficit.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
291846
Principal address
C/O HMSA 14 Manchester Square London W1U 3PP
Trustees
G H Melamet B B L Ben-Ari Rabbi B Levene
Independent Examiner
Simon Stern ACA Stern Associates Chartered Accountants 2 Helenslea Avenue London NW11 8ND
Page 1
BRITISH FRIENDS OF GESHER REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025
Approved by order of the board of trustees on 21 September 2025 and signed on its behalf by:
G H Melamet - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRITISH FRIENDS OF GESHER
Independent examiner's report to the trustees of British Friends of Gesher
I report to the charity trustees on my examination of the accounts of British Friends of Gesher (the Trust) for the year ended 5 April 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Simon Stern ACA
Stern Associates Chartered Accountants 2 Helenslea Avenue London NW11 8ND
21 September 2025
Page 3
BRITISH FRIENDS OF GESHER
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025
| Unrestricted Restricted fund fund Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 32,804 - EXPENDITURE ON Raising funds 2 845 - Charitable activities Grant making to institutions 31,000 - Total 31,845 - NET INCOME 959 - RECONCILIATION OF FUNDS Total funds brought forward 11,228 - TOTAL FUNDS CARRIED FORWARD 12,187 - |
5.4.25 Total funds £ 32,804 845 31,000 31,845 959 11,228 12,187 |
5.4.24 Total funds £ 52,263 |
|---|---|---|
| 964 50,000 |
||
| 50,964 | ||
| 1,299 9,929 |
||
| 11,228 |
The notes form part of these financial statements
Page 4
BRITISH FRIENDS OF GESHER
BALANCE SHEET 5 APRIL 2025
| Unrestricted Restricted fund fund Notes £ £ CURRENT ASSETS Cash at bank 12,907 - CREDITORS Amounts falling due within one year 6 (720) - NET CURRENT ASSETS 12,187 - TOTAL ASSETS LESS CURRENT LIABILITIES 12,187 - NET ASSETS 12,187 - FUNDS 7 Unrestricted funds TOTAL FUNDS |
5.4.25 Total funds £ 12,907 (720) 12,187 12,187 12,187 12,187 12,187 |
5.4.24 Total funds £ 11,948 (720) 11,228 11,228 11,228 11,228 11,228 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 21 September 2025 and were signed on its behalf by:
G H Melamet - Trustee
B B L Ben-Ari - Trustee
The notes form part of these financial statements
Page 5
BRITISH FRIENDS OF GESHER
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 6
continued...
BRITISH FRIENDS OF GESHER
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025
2. RAISING FUNDS
Raising donations and legacies
3.
| 5.4.25 | 5.4.24 | |
|---|---|---|
| £ | £ | |
| Fundraising costs and events | 24 | 24 |
| Support costs | 821 | 940 |
| 845 | 964 | |
| GRANTS PAYABLE | ||
| 5.4.25 | 5.4.24 | |
| £ | £ | |
| Grant making to institutions | 31,000 | 50,000 |
Grants to institutions relate to grants made to Gesher, an educational organisation in Israel.
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 5 April 2025 nor for the year ended 5 April 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 5 April 2025 nor for the year ended 5 April 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted fund fund £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 52,263 - EXPENDITURE ON Raising funds 964 - Charitable activities Grant making to institutions 49,500 500 Total 50,464 500 NET INCOME/(EXPENDITURE) 1,799 (500) RECONCILIATION OF FUNDS Total funds brought forward 9,429 500 TOTAL FUNDS CARRIED FORWARD 11,228 - |
Total funds £ 52,263 |
|---|---|
| 964 50,000 |
|
| 50,964 | |
| 1,299 9,929 |
|
| 11,228 |
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continued...
BRITISH FRIENDS OF GESHER
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 5.4.25 | 5.4.24 | |||||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Other creditors | 720 | 720 | ||||
| 7. | MOVEMENT IN FUNDS | |||||
| Net | ||||||
| movement | At | |||||
| At 6.4.24 | in funds | 5.4.25 | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 11,228 | 959 | 12,187 | |||
| TOTAL FUNDS | 11,228 | 959 | 12,187 | |||
| Net movement in funds, included in the above are as follows: | ||||||
| Incoming | Resources | Movement | ||||
| resources | expended | in funds | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 32,804 | (31,845) | 959 | |||
| TOTAL FUNDS | 32,804 | (31,845) | 959 | |||
| Comparatives for movement in funds | ||||||
| Net | ||||||
| movement | At | |||||
| At 6.4.23 | in funds | 5.4.24 | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 9,429 | 1,799 | 11,228 | |||
| Restricted funds | ||||||
| Retricted | 500 | (500) | - | |||
| TOTAL FUNDS | 9,929 | 1,299 | 11,228 |
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continued...
BRITISH FRIENDS OF GESHER
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025
7. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 52,263 | (50,464) | 1,799 |
| Restricted funds | |||
| Retricted | - | (500) | (500) |
| TOTAL FUNDS | 52,263 | (50,964) | 1,299 |
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds General fund Restricted funds Retricted TOTAL FUNDS |
Net movement At 6.4.23 in funds £ £ 9,429 2,758 500 (500) 9,929 2,258 |
At 5.4.25 £ 12,187 - |
|---|---|---|
| 12,187 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 85,067 | (82,309) | 2,758 |
| Restricted funds | |||
| Retricted | - | (500) | (500) |
| TOTAL FUNDS | 85,067 | (82,809) | 2,258 |
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continued...
BRITISH FRIENDS OF GESHER
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025
8. RELATED PARTY DISCLOSURES
There were no related party transactions during the year other than donations from trustees in the normal course of the charity's activities.
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