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2021-12-31-accounts

Anglo-Israel Association

Report and Financial Statements

Year Ended

31 December 2021

Anglo-Israel Association

Annual report and financial statements for the year ended 31 December 2021

Contents

Pages

Anglo-Israel Association

Annual report and financial statements for the year ended 31 December 2021

Trustee

Anglo Israel Association Corporate Trustee (Company number 09898380)

Directors and Members of Anglo Israel Association Corporate Trustee : Mr R. Bolchover Mr D. Kessler Mrs D. Beth (Honorary Treasurer) Professor D. Hochhauser Mr A. Reeve

Registered Office of Corporate Trustee and Anglo Israel Association Principal Office

28 Church Road, Stanmore, Middlesex. HA7 4XR

Bankers

Lloyds Bank

Investment Advisers

J M Finn & Co, 4 Coleman Street, London EC2R 5TA

Charity Registration Number

313523

1

Anglo-Israel Association

Report of the Trustee for the year ended 31 December 2021

The Trustee presents its report and the financial statements for the year ended 31 December 2021.

Structure, Governance and Management

The Association is a charitable unincorporated association and is managed and administered by Anglo Israel Association Corporate Trustee, as Corporate Trustee, pursuant to the Charity Commission Scheme dated 26 July 2016. Its Board currently has five directors, known as directors, all of whom are members.

Aims, objectives and management

The Association’s primary purpose is to educate about Israel to promote a wider understanding of Israel in the UK and to encourage exchanges between both countries.

The Association is an independent voluntary and non-political body which, since 1949, has enjoyed the active support of people of different faiths from across the political spectrum.

Since its foundation in 1949, the Association continues to play an active and energetic role in promoting a better understanding of Israel throughout the UK. Thanks to some loyal and generous donors and energetic supporters, we make a disproportionate impact around the country through our activities which include organising high-level colloquia, symposia, lectures, and meetings, as well as awarding scholarships and grants to encourage deeper relationships between Israel and the UK.

For seven decades, the Association has sought to portray the rich and dynamic development of the State of Israel and the dramatic growth and diversification both of its democratic traditions and of its social, religious, economic and cultural life as a balance, if not an antidote, to the incessant focus on certain twists and turns of the politics of the Middle East and the slow progress of the peace process.

As an independent, non-political, educational charity we draw support and membership from a wide cross section of British society whose different political and religious perspectives come together in a keen desire to promote a wider and better understanding of Israel in the UK, to encourage physical and intellectual exchanges between both countries at every level and generally to support activities which foster goodwill between the people of our two countries.

The Association achieving a surplus for the year of £96,915.

Despite the excellent result and our gaining a substantial legacy in order for the Association’s work to progress, it is vital that additional donations are received and, in addition that supporters consider including the Association in their wills.

2

Anglo-Israel Association

Report of the Trustee for the year ended 31 December 2021

Review of activities – What we do:

This has been a year of review and consolidation for the Association. The consequences of the COVID pandemic, and the various restrictions it entailed, offered the Trustee, with the involvement of the members of the Association’s erstwhile advisory committee, undertook a very extensive evaluation of the Association’s structure and delivery. In this assessment, the Association obtained input from two consultancy firms. A firm consensus was reached, and the Association aims to implement these changes, which hold the promise of greater effectiveness in the coming years.

AIA Scholarships: this year we made £50,000 grants to extraordinary Israeli students to help enable them to study in the UK. The awards went to students studying all over the country although many opted for Cambridge, Oxford and the LSE. The subjects studied are as diverse as preserving Jewish/Israeli cultural heritage for future generations to theatre design, criminology, sociology of scientific knowledge and autism.

If you would like to support exceptionally talented Israeli and British students to further their studies in each other’s country, the scholarship programme is an excellent way of making sure your donation goes directly to a student.

Your continued engagement with the Associations is important to show the breadth of support that Israel has in the UK.

We look forward to next year when we hope we will be able to reinstate our live events including briefings and fundraising events.

3

Anglo-lsrael Association Report of the Trustee for the year ended 31 December 2021 Trusteè's responsibllltles Law applicable ID Charitie5 In England and Wales requires the Trustee lo prepare financial sl8lemenls lor the financial year whlch give a true 3n¢Y lair view al rh8 Associalion's finanri81 activities (JLJring 1119 yeai and ol ils financial position al Ihe end ol the year lunless the Association is eniilled lo prepare 8ccounts on Ihe alternative receipts and payment basis). In preparing financial 51aittmenls giving a Irue and 18ir view. the Truste& should follow tiesl praclice and, sel8cl suitabl8 accounling policies and then apply Ihem consis*eniiy', make judgements and eslim8les thal are re850nable and prudeni.. Slate wl?eltter applicable d¢coiJnling standards and 8talemenls ol rectsn)mend6d pracliGe have been followed, subject lo 8ny departLJres iJisclos8(J and 8xplained in Ihe llnancial slaièmenis". and prepare the financial slalenienls on Ihe going concern basis unless il is inappropriate lo presume that Ihe Associaiion will coi)Iiiiue in operation. The Truslee Is responsible for keepinq ac¢ounling records which distlose wilh reasoi)8ble aceuraLy Ilie financial posilion of Ihe A5SOClalion and which enable Il 10 ascertain the financial posilion ol Ihe Association and which Eiiable Il 10 ensure Ihal Ilie financial slaltriiienls comply wilh applicable law. li is also responsible lor saleguaidillg Ilie as5els c)f Ihe Associalioii ai)d hence lur taking reasoriable 5tpps fur Ihs prevenlion and deieclion of fraud and olher irregularllies Reserves policy The current level ol Iree reserves. being the unfeslricied luiids Is £26.9411 12Q20.' £96.8971. Havin9 regard lo fvlure develupfflenl, the Tcuslee has sel a largei level ol Iree res8Nes of approxiinaiely 6 monlhs. expenditure. This will enable lh¢ Associalion lo continue ils current aclivilies and allow il lo respotid quickly In Ihe event of an einergency. 11 inltrnds lo conliiiue Ils ILiiidf815ing ellort5 with a view lo niaintaining Ihe largel level so Ihai Ihe Association will be well placed lo respoi)d lo lis lulure needs. The reserves policy is reviewed Jnnually Publlc Benellt The principal aetivilies of thè Association during the year tonlii)ued lo be lo educate about Israel to promote a wider understandin8 of Israel in the UK and to encourage exchanges betweèn both countrie5. The Truslee Is awarè of the Chariiy Commtssion guitfance on p(Jblic benefit reporling as Sel out in section 17 01 Ihe Cliarilies Acl 2011 Tlie Truslee believes Ihal Ihe Associalion bchieves a publ benefil by provi(ting these %ervices as delailtsd elsewhere In Ihis report. Signed on behalf of the trustee, Anglo 151ael A5SOClJtion Corpor8ie Trusièe. on .2022 RiGhavd Bolchover Dee Beth Dlrectors of Anylo Israèl A$sociation Gorporale Trustee

Anglo-Israel Association

Independent Auditor’s Report to the Trustee of Anglo-Israel Association for the year ended 31 December 2021

Opinion

We have audited the financial statements of Anglo-Israel Association (the ‘Charity’) for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, 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 Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and 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 FRCʼs Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. 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 financial 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 work we have performed, we have 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 twelve months from 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 sections of this report.

Other information

The Trustee is responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

5

Anglo-Israel Association

Independent Auditor’s Report to the Trustee of Anglo-Israel Association for the year ended 31 December 2021

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and environment obtained in the course of the audit, we have not identified material misstatements in the Trustee’s Annual Report. We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:

Responsibilities of the trustee

As explained more fully in the trustee’s responsibilities statement, the trustee is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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 concern and using the going concern basis of accounting unless the trustee either intends to liquidate the Charity or to cease operations, or has no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken 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 responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

6

Anglo-Israel Association

Independent Auditor’s Report to the Trustee of Anglo-Israel Association for the year ended 31 December 2021

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.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 accordance with section 144 of the Charities Act 2011 and the regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the Charity’s trustee those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and the Charity’s trustee as a body, for our audit work, for this report, or for the opinions we have formed.

31 October 2022

Goldwins Limited Statutory Auditor 75 Maygrove Road West Hampstead London NW6 2EG

7

Anglo-Israel Association Statement of Financial Activities for the Year Ended 31 December 2021

Income:
Donations
Legacy
Subscriptions
Other income
Income from charitable
activities:
Magazine adverts
Annual dinner
AIA Colloquium
Ambassador Round Table
Israel clergy visits
Events
HMRC JRS Grant
Investment income
Total income
Expenditure:
Investment Management
fees
Annual Dinner
AIA Colloquium
Meetings, Briefings &
Conferences
Events
AIA Magazine
Promoting education
about Israel
Grant payable-Sapir
Academic
Accountancy
Bank charges
Fees payable to
Auditors’ remuneration
Professional fees
Total expenditure
Net profit/ (losses) on
investments
Net
income/(expenditure)
Transfers between funds
Net movement in funds
Total funds brought
forward
Total funds carried
forward
Note
2
Unrestricted
fund
£
Pinto
designated
fund
£
MCA general
permanent
endowment
fund
£
Restricted
fund
£
Total 2021
£
Total 2020
£
26,575
-
-
-
26,575
41,950
-
-
-
-
-
-
774
-
-
-
774
1,144
2,000
-
-
-
2,000
2,000
1,250
-
-
-
1,250
6,500
-
-
-
-
-
-
-
-
-
15,000
15,000
5,314
-
-
-
-
-
-
-
-
-
-
-
-
390
-
-
-
390
1,200
30,802
-
-
-
30,802
38,271
-
28,084
20,960
-
49,044
37,540
61,791
28,084
20,960
15,000
125,835
133,919
-
5,229
4,718
-
9,947
8,253
-
-
-
-
-
445
-
-
-
-
-
1,291
26
-
-
-
26
2,183
4,276
-
-
-
4,276
-
21,111
-
-
-
21,111
5,578
98,695
-
-
-
98,695
108,712
50,000
-
-
-
50,000
25,000
1,500
-
-
-
1,500
1,600
1,100
-
-
-
1,100
950
3,480
-
-
-
3,480
3,240
540
-
-
-
540
7,128
180,728
5,229
4,718
-
190,675
164,380
-
85,031
76,724
-
161,755
49,653
(118,937)
107,886
92,966
15,000
96,915
19,192
48,988
(28,055)
(20,933)
-
-
-
(69,949)
79,831
72,033
15,000
96,915
19,192
96,897
1,170,134
749,029
5,208
2,021,268
2,002,076
26,948
1,249,965
821,062
20,208
2,118,183
2,021,268

All income and expenditure derive from continuing activities.

The statement of financial activities includes all gains and losses recognised during the year. The notes form part of these financial statements.

8

Anglo-lsrael Association Balance Sheet at 31 December 2021 Note 2021 2021 2020 2020 Flxod 468•ts Tangible assets Invesimenls Slate ol Isr8el Bond 7,663 1,731.027 340.000 2,306 1.579,163 340.QOQ 2,072,690 1,921,469 Currant aos•t8 Debtors Cash ai bank and in hand 15,664 47.004 70,500 58,840 Cradltor8.' amounts falllng due wSlhln pne y8•r 62,668 129.340 117,1751 129,5411 N•t curr¢nt ￿86t¥ 45.493 99,799 Total a$8at8 l••# currant Ilabllltl8* 2,118.183 2,021,268 Fund8 MCA genpral pemianent endDwmeni fund Pinto designaied liind Restricted fund Unfeslricted Iijnd 821.062 1.249,965 20,208 26,948 749,029 1,170,134 5,208 96.897 2,118,183 2.021,266 The financial slalements were ak)proved 8nd aulhorised lor issve by Ihe Truslee on 28 October 2022 Signe(J on beliall of th¢ Irusiee, Anglo Israel Associallon Corporaie Trustee Rlchard Bolchover D•0 B•th Dlrectorn of Anglo18r4el A88o¢latlon Corporate Truste Thg notgg forrn parl ol Iheae finoiiucil siaiemenis.

Anglo-Israel Association

Notes forming Part of the Financial Statements for the Year Ended 31 December 2021

1 Accounting policies

(a) General information and basis of preparation

Anglo-Israel Association is an unincorporated charity governed by its Constitution and operating within the United Kingdom. The address of the principal office is given in the charity information on page 1 of the financial statements. The nature of the charity’s operation and principal activities are to educate about Israel to promote a wider understanding of Israel in the UK and to encourage exchanges between both countries.

The charity constitutes a public benefit entity as defined by FR 102. The financial statements have been prepared in accordance with 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) issued on 16 July 2014, as revised in February 2016, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice.

The financial statements have been prepared to give a “true and fair” view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a “true and fair view”. This departure has involved following the 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).

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. The policies have been consistently applied to all years presented unless otherwise stated.

(b) Donations and other charitable income

These are included in the Statement of Financial Activities when receivable together with any tax recoverable in respect thereof. Residuary legacies are recognised as receivable once probate has been granted, provided sufficient information has been received to enable valuation of the Charity’s entitlement. Amounts receivable are included at the amounts received following the Balance Sheet date to reflect the uncertainty inherent in the administration of estates.

(c) Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to writeoff the cost less estimated residual value of each asset over its expected useful life, as follows:

Computer equipment - 33.33% Office equipment - 20%

(d) Investments

All fixed asset investments are recorded at market value.

(e) Operating leases

Annual rentals are charged to the profit and loss account on a straight line basis over the term of the lease.

10

Anglo-Israel Association

Notes Forming Part of the Financial Statements for the Year Ended 31 December 2021 (Continued)

(f) Restricted funds

Donations received towards the costs of specific charitable programmes.

(g) Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

(h) Foreign currency

Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction.

Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.

(i) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure are sufficient with the level of reserves for the charity to be able to continue as a going concern.

2 Investment income

MCA general permanent endowment fund (JM FINN Portfolio)
Pinto designated fund (JM FINN Portfolio)
Pinto designated fund (Other)
Total
2021
£
20,960
23,229
4,855
-----------
49,044
_
2020
£
17,401
15,423
4,716
------------
37,540
_

11

Anglo-Israel Association

Notes Forming Part of the Financial Statements for the Year Ended 31 December 2021 (Continued)

3 Trustees

No directors of the Trustee, who comprise the charity’s key management personnel (or any persons connected with them) received any remuneration during the year.

4 Employees

Staff costs consist of:
Wages and salaries
Social security costs
Pension
2021
£
52,426
4,043
1,529
_
2020
£
75,941
4,066
1,383
_

The average monthly number of employees during the year was 2 (2020 – 2).

5 Key Management Personnel

The employee benefits of Key Management Personnel are £58,328 (2020: £81,390). No employee earned over £60,000 in the year.

6 Tangible fixed assets

Computer
Office
equipment
equipment
£
£
Cost
At 1 January 2021
10,130
2,725
Additions
-
-
_
_
At 31 December 2021
10,130
2,725
_
_
Depreciation
At 1 January 2021
8,766
1,783
Charge for the year
455
188
_
_
At 31 December 2021
9,221
1,971
_
_
Net book value
At 31 December 2021
909
754
At 31 December 2020
1,364
942

Total
£
12,855
-
_
12,855
_
10,549
643
_
11,192
_
1,663
2,306
Total
£
12,855
-
_
12,855
_
10,549
643
_
11,192
_
1,663
2,306
2,306

The fixed assets are mainly used for direct charitable expenditure.

12

Anglo-Israel Association

Notes Forming Part of the Financial Statements for the Year Ended 31 December 2021 (Continued)

7 Investments

2021 2020
£ £
Market value as at 1 January 2021 1,579,163 737,451
Realised (losses)/gains 3,536 6,837
Unrealised gains on revaluation 158,219 42,816
Portfolio management charge (9,947) (8,253)
Cash injection/ (withdrawn) - 800,000
Transfer from Investment income 56 312
______ _
Market value as at 31 December 2021 1,731,027
_
1,579,163
_
Debtors
2021 2020
£ £
Annual Dinner - 10,550
Prepayments and accrued income 9,098 14,672
Amounts due from connected charities - 30,712
Other debtors 6,566 14,566
_ _
15,664
_
70,500
_
Creditors: amounts falling due within one year
2021 2020
£ £
Accruals and deferred income 7,821 29,541
Other creditors 9,354 -
_ _
17,175
_
29,541
_

8 Debtors

9 Creditors: amounts falling due within one year

13

Anglo-Israel Association

Notes Forming Part of the Financial Statements for the Year Ended 31 December 2021 (Continued)

10 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movements
Balance
Balance
at
at
1 January
Transfers/
31 December
Fund
2021
Income
Expenditure
2021
£
£
£
£
Colloquium
5,208
15,000
-
20,208
_
_
_
_
5,208
15,000
-
20,208
_
_
_
_
The Colloquium Fund comprises donations made to hold a conference relating to Anglo-Israeli matters.
Restricted funds (prior year)
Movements
Balance
Balance
at
at
1 January
Transfers/
31 December
Fund
2020
Income
Expenditure
2020
£
£
£
£
Colloquium
1,185
5,314
(1,291)
5,208
_
_
_
_
1,185
5,314
(1,291)
5,208
_
_
_
_
11
Analysis of net assets between funds
Unrestricted
Restricted
Pinto
designated
fund
MCA
general
permanent
endowment
fund
Total
Fund balances at 31
December 2021 are
represented by:
Tangible fixed assets
1,663
-
-
-
1,663
Investments
-
-
909,965
821,062
1,731,027
State of Israel Bond
-
-
340,000
-
340,000
Current Assets
42,460
20,208
-
-
62,668
Creditors: amounts falling due
within one year
(17,175)
-
-
-
(17,175)
Total net assets
26,948
20,208
1,249,965
821,062
2,118,183
Movements
Balance
Balance
at
at
1 January
Transfers/
31 December
Fund
2021
Income
Expenditure
2021
£
£
£
£
Colloquium
5,208
15,000
-
20,208
_
_
_
_
5,208
15,000
-
20,208
_
_
_
_
The Colloquium Fund comprises donations made to hold a conference relating to Anglo-Israeli matters.
Restricted funds (prior year)
Movements
Balance
Balance
at
at
1 January
Transfers/
31 December
Fund
2020
Income
Expenditure
2020
£
£
£
£
Colloquium
1,185
5,314
(1,291)
5,208
_
_
_
_
1,185
5,314
(1,291)
5,208
_
_
_
_
11
Analysis of net assets between funds
Unrestricted
Restricted
Pinto
designated
fund
MCA
general
permanent
endowment
fund
Total
Fund balances at 31
December 2021 are
represented by:
Tangible fixed assets
1,663
-
-
-
1,663
Investments
-
-
909,965
821,062
1,731,027
State of Israel Bond
-
-
340,000
-
340,000
Current Assets
42,460
20,208
-
-
62,668
Creditors: amounts falling due
within one year
(17,175)
-
-
-
(17,175)
Total net assets
26,948
20,208
1,249,965
821,062
2,118,183
Movements
Balance
Balance
at
at
1 January
Transfers/
31 December
Fund
2021
Income
Expenditure
2021
£
£
£
£
Colloquium
5,208
15,000
-
20,208
_
_
_
_
5,208
15,000
-
20,208
_
_
_
_
The Colloquium Fund comprises donations made to hold a conference relating to Anglo-Israeli matters.
Restricted funds (prior year)
Movements
Balance
Balance
at
at
1 January
Transfers/
31 December
Fund
2020
Income
Expenditure
2020
£
£
£
£
Colloquium
1,185
5,314
(1,291)
5,208
_
_
_
_
1,185
5,314
(1,291)
5,208
_
_
_
_
11
Analysis of net assets between funds
Unrestricted
Restricted
Pinto
designated
fund
MCA
general
permanent
endowment
fund
Total
Fund balances at 31
December 2021 are
represented by:
Tangible fixed assets
1,663
-
-
-
1,663
Investments
-
-
909,965
821,062
1,731,027
State of Israel Bond
-
-
340,000
-
340,000
Current Assets
42,460
20,208
-
-
62,668
Creditors: amounts falling due
within one year
(17,175)
-
-
-
(17,175)
Total net assets
26,948
20,208
1,249,965
821,062
2,118,183
26,948
20,208
1,249,965
821,062
2,118,183

14

Anglo-Israel Association

Notes Forming Part of the Financial Statements for the Year Ended 31 December 2021 (Continued)

Analysis of net assets between funds (prior year)

Fund balances at 31
December 2020 are
represented by:
Tangible fixed assets
Investments
State of Israel Bond
Current Assets
Creditors: amounts falling due
within one year
Total net assets
Unrestricted
Restricted
Pinto
designated
fund
MCA
general
permanent
endowment
fund
Total
2,306
-
-
-
2,306
-
-
830,134
749,029
1,579,163
-
-
340,000
-
340,000
124,132
5,208
-
-
129,340
(29,541)
-
-
-
(29,541)
96,897
5,208
1,170,134
749,029
2,021,268

15