Charity nurn￿r: 801096
THE JEWISH AID COMMirrEE
UNAUDITED
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
Page | I

THE JEWISH AID COMMirrEE
CONTENTS
Page
Reference and Administrative Details of the Company, its Trustees and Advisers
Trustees. Roport
Independent Examlnerfs Report
10
Statement of Flnanclal A¢tlvitles
11
Balance Sheet
12
Notes to the Flnan¢ial Statornents
12-23
Pagel 2

THE JEWISH AID COMMIThEE
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, rrs TRUSTEES
AND ADVISERS FOR THE YEAR ENDED 5 April 2024
Trustees
J Aron
R Eker
E J Phlllps (reslgned 31 Dec 2021)
Charhy registered
number
801096
Reglst•red office
582 Honeypot Lane
Stanmore
HA7 1JS
Accountants
Simia Wall LLP
Chartered Accountants
582 Honeypot Lane
Stanmore
HA7 1JS
P3ge13

THE JEWISH AID COMMrrrEE
TRUSTEES, REPORT
FOR THEYEAR ENDED SAPRIL 2024
The charity is also known under the names One to One, One to One - Israel, One to One - The Project for
Disadvantaged Families, One to One Project and One to One Treks.
The Trustees present their annual report together with the financial statements of Ihe The Jewish Aid
Committee for the financial year 6 April 2023 to 5 April 2024. The Annual Report serves the purposes of
Trustees, report and confirm that the Annual Report and financial statements of the charitable Company comply
with the current statutory requirements. the requirements of the charitable companvs governing document and
the provisions of the Statement of Recommended PractiGe {SORP) applicable to charities preparing their
accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of IrelarKI
(FRS102) (second edition effective 1 January 2019).
Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report
required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors,
Report) Regulations 2013 has been omitted.
ObJo¢tives and actlvltlos
a. Policies and objectlves
The charitls principal aims and objective5 during the year were to fund and maintain its co-existence projects,
to financlally assist persons who are in conditions of need, hardship or distress, and lo asslst Children
throughout the world without consideration of race or colour according to the teachings of the Jewish rellgion
and to advance the Jewish faith in any part of the vnrld.
These aims were made possible by the income from charitable activities performed and donations received.
The twstees confirm that they referred to the guidance contained in the Charity Commission's general
guidance on public benefit by revlewing the charity's aims and objectives and in planning future activities.
b. Volunteers
The charity invites applications for funding of projects through volunteers in Israel, who keep the trustees
informed of immigrant5, Vlctims of terrorism and others in need of immediate assistance. Biographies of each
family are made from detailed assessments compiled by our team of volunteers. Trustees then allot funds
which are passed on to the families by the volunteer concerned.
Achievements and performance
Review of activities
Donations. Gift Aid received and bank interest received in the period totalled £27,847 (2023: £320).
£22,300 (2023: £NIL) was pald out as grants and donations.
The charty's outgoing resources for the year came to £24,108 Includlng grants (In 2023 £14,375)
The balance sheet Is positive at the end of the period with the main constituent part Gontinuing to be cash
reserves. At the reporting date. the charity had cash reserves of £5.637 where most of It Is non-restricted fund.
These reserves will be used in the future for the objectives of the charity, specifically to increas8 capacity to
develop and deliver charitable actlvltles.
Page 14

THE JEWISH AID COMMrrrEE
TRUSTEES, REPORT (CONTINUED)
FOR THEYEAR ENDED 5 APRIL 2024
Achievements and performance (continued)
b. Summary of charitable activities
During the past 12 months. we have On￿ more been con￿ntrating on our goal to help Jewish communty- We
have Iransferred £20.300 to Israel thanks to Rabbi Barry Marcus and £2.000 to support family affected by
cancer.
Financlal review
a. Going concern
The Trustess have consldered the circumstan￿8 of the charity and consider that adequate resources continue
to be available to fund the activities of the charity for the foreseeable future. For this reason they continue to
adopt the going concern basis in preparing the financial statements.
b. Reserves policy
It is the policy of the charity that unrestricted funds which have not be designated for a specific use should be
maintained at a level equivalent to between three and six month's expenditure. The Trustees consider that
reserves at this level will ensure that, in the event of a significant drop in funding. they will be able to continue
the charitvs current activities while consideration is given to ways in which additional funds may be raised. This
level of reserves unfortunately has not been maintained throughout the year. The Direciors acknowledge this
and are seeking opportunities for the charity to generate additional reserves in the future.
Princlpal funding
The charity is principally funded by donations.
Pagel 5

THE JEWISH AID COMMirrEE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Structure, governance and managemont
a. Constitution
The charity is constituled under a Memorandum of Association dated g May 2014 and Is a reglstered charty
number 801096.The principal object of the charity is to provide help to less fortunate Jewish community abroad.
b. Mothods of appointment or election of Trustees
The Trustees who served during the year were:
R Eker MBE
M Philips
J Aron (resigned 31 Dec 2021)
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the
terms of the Constitution. Under the constitution Trustees are appointed for three years. One third of the
Trustees retire annually and sre eligible for re-appointment.
No Trustee received any remuneration for services as a twstee during the year.
No Trustee had any beneficial interest in any contract with the charity during the year
c. Policies adopted for the induction and training of Trustees
Existing Trustees brief new Trustees on the charity's aims and objectives. They are given a copy of the charitys
constitution as well as the latest financial statements. They are also given literature akout the charty,
familiarised wlth our pollcles, and are directed towards the charitls website. This enables the Trustees to fulfil
thelr role in line with the Charities Act 2011.
Pagel 6

THE JEWISH AID COMMirrEE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 6 Aprll 2024
d. Rlsk management
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the
operations and finances of the charity. and are satisfied that systems and procedures are in place to mitigate
our exposure to the major risks. induding:
Risk 1: Rising demand outstrips our capacity to deliver programming. This is mitigated through good
communication with those we work with, reviewing how we work to ensure we are working effectively and
fundraising to add any necessary new capacity. and building volunteer capacity.
Risk 2: Lack of sufficient funds. This is mitigated through our fundraising strategy including prioritising long-
temi regular donatlons, attracting major donors. expanding our grant writing, exploring further opportunities to
increase tradlng Income to ensure our longer-tem stability.
Risk 3: Insufficient volunteer recrultment and retention affecting The Jewish Aid Committee ability to deliver its
activities. This is mitigated through our volunteer recwltment, engagement and development activities. with a
named volunteer coordinator and conslderlng a trustee wlth specific responsibility for volunteer development.
Risk 4: Volunteer or staff bumout at all levels in the organisatlon, Includlng leadership. This is mitigated by
prioritising activities so non*ssentiallnon-urgent can be postponed or held, spreadlng workload across the
widest team possible. arKI through debriefing and 5UPPOrt activities. We also have one trustee who supports on
HR issues specrftcally. and have contracted extemally for expert human resources support.
Risk 5: Inappropriate volunteer or staff behaviour which could result in harm to vulnerable people or create
reputational risk. This risk is minimised through implementing our safeguarding policy. regular training
opportunities for volunteerslstaff. avoiding unsupervised working with potentially vulnerable people..
volunteerslstaff working in pairslgroups wherever possible: and supervision and mentoring of newer
volunteerslstaff by more experienced volunteerslstaff.
Plans for future perfods
Lack of funding is restricting our plans for the future. Twe Is no shortage of need however. The situation in the
Mid¢Jle East gives greater cause for anxiety than ever, and we would like to continue and expand our work with
the many cross-culture groups. The dreadful sltuation In the Gaza Strip has of course made all our work more
difficult. just as it has affected, for the worse, our efforts to ralse more Cash.
Page17

THE JEWISH AID COMMIThEE
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 5 April 2024
Stat•m•nt of Trustoes. rospon8ibilities
The Trustees are responsible for preparing Statement of Trustees, Report and the flnancial statements in
accordance with applicable law and United Accounting Standards (United Kingdom Generally Accepted
Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financlal year. Under company
law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and
fair view of the state of affairs of its incoming resources and application of resources, includlng its income and
expenditure, for that period. In preparing these financial statements. the Trustees are required to:
select suitable accountlng pollcies and then apply them consistently,.
obser4e the methods and principles of the Charities SORP (FRS 102),.
make judgments snd 8ccounting estimates that are reasonable and prudent.,
stats materlal whether applicable UK Accounting Standards (FRS 102) have been followed, subject to
any departures disclosed and explained In the financial ststements;
Prepare the flnanci81 statements on the going concern basis unless it is inappropriate to presume that
the Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explaln
the ¢haritls transactions and disclose with reasonable accuracy at any time the financial position of the charlty
and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for
safeguardlng the assets of the charity and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by order of the members of the board of Trustees on . /g
and Signed on their behalf by:
R Eker
Trustee
Page18

THE JEWISH AID COMMITTEE
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED S APRIL 2024
Indepandent Exarninerf8 Report to the Trustsos of THE JEWISH AID COMMrrTEE
I report to the charlty Trustees on my examination of the accounts for the year ended 5 April 2024.
Responsibilities and Basis of Report
As the Trustees of the Company you are responsible for the preparation of the accounts in accordance with the
quirements of the Companies Act 2006 {'the 2006 Act,).
I report in respect of my examination of the charitvs accounts carried out under section 145 of the 2011 Act
and in carrying out my examination I have followed the applicable Directions given by the Charity Commission
under section 145(5){b) of the 2011 Act.
Independent Examinerfs Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe:
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act;
or
the accounts do not accord with those record8. or
the accounts do not comply with the accountlng requlrements of section 396 of the 2006 Act 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,. or
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting arKI reporting by charities [applicable to charities preparlng their
accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102)].
I have no concerns and have Come across no other matters in connection with the examinatlon to whlch
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
This report is made solely to the Companvs Trustees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the
Companrfs Trustees those matters l am required to state to them in an Independent Examiner's Report and for
no other purpose. To the fullest extent permitted by law. I do not accept or assume responsibility to anyone
other than the Company and the Company's Trustees as a body. for my work or for this report.
Nicholas Fisher
Simia Wall LLP
Chartered Accountants
Devonshire House
582 Honeypot Lane
Stanmore
Middlesex HA7 1JS
Simia Wall
Devonshire HoLJse
582 Honeypot Lane
Slanmore. Middlesex HA71JS
Tel.. 0208 732 5500
Email.. mail@simiawall.conp
Date:
Pagel 9

THE JEWISH AID COMMIThEE
STATEMENT OF FINANCIAL ACTMTIES (INCORPORATING INCOME AND
EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 5 April 2024
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Donations. legacies and other
income
25,747
2,100
27,847
320
Total income
25,747
2.100
27.847
320
Expenditure on:
Charitable activities
22,108
2.000
24,108
14,375
Total axpenditure
22,108
2,000
24,108
14.375
Net movement in funds
3,639
100
3,739
(14.055)
Reconciliation of funds:
Total funds brought forward
Net rnovement in furKIs
(1.886)
3,639
{1,886)
3.739
12.169
(14.055)
100
Total funds carriod forward
1,753
100
1853
(1,886)
The notes on pages 12 to 23 form part of these financial statements.
Pa8e | 10

THE JEWISH AID COMMIThEE
BALANCE SHEET
AS AT 5 April 2024
2024
2023
Note
Fixed assets
Tangible assets
Current assets
288
Debtors
Cash at bank and in hand
5,637
1,570
5,637
1,570
Creditors: amounts falling due within one
year
10
{3,784)
{3,744)
Net current assats
1,853
{2,174}
Total nat assets
1,853
(1.886)
Charity funds
Restricted funds
UnrestriGted funds
11
11
1,753
100
(1,886)
Total funds
1,853
(1,886)
The financial statements were approved and authorised for issue by the Trustees on
and signed on their behalf by:
MBE
Trustee
The notes on pages 12 to 23 form part of these financlal statements.
Page | 11

THE JEWISH AID COMMirrEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 Aprll 2024
General Infornlatlon
The Jewish Aid Committee is a charlty registered in England & Wales. Its registered office is Devonshire
House, 582 Honeypot Lane. Stanmore. HA7 1JS.
Accountlng poll¢i08
2.1 Basls of preparation of financial statements
The financial statements 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 2015), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a Yrue arxl fairf 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 Charities SORP (FRS 102) published on 16
July 2014 rather than the Accounting and Reporting by Charities." Statement of Recommended
Practice effective from 1 April 2005 which has since been withdrawn.
The Jewish Aid Committee meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwlse stated in the
relevant accounting policy.
2.2 Income
All income is recognised once the charity has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of Financial Activities on a recei￿ble basis. The balance of
income received for Specific purposes but not expended during the period is shown In the relevant
funds on the Balance Sheet. Where income is recelved In advance of entitlement of receipt. its
recognition is deferred and included in creditors as deferred income. Where entitlement occurs
before income is received. the income is accrued.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is
recognised at the time of the donation.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic
benefit to a third party. 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 classiFied by
actiwty. The costs of each activity are made up of the total of direct costs and shared costs,
including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activty
and support costs which are not attributable to a single activity are apportioned be￿een those
activities on a basis consistent with the use of resources. Central staff costs are allocated on the
basis of time spent. and depreciation charges allocated on the portion of the asset's use.
Page112

THE JEWISH AID COMMIThEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 April 2024
Support costs are those costs incurred directly In support of expenditure on the objects of the
company and include project management carried out at Headquarters.
Charitable activities and Governance costs are costs incurred on the company's educational
operations. including support costs and costs relating to the governance of the company
apportioned to charitable activities.
Accounting policies (continued)
2.4 Government grants
Govemment grants relating to tangible fixed assets are treated as deferred income and released to
the Statement of Financial Activities over the expected useful lives of the assets cOn￿rned. Other
grants are credited to the Statement of Financial Activities as the related expenditure is I￿Urred.
2.5 Tangible fixed assets and depreciation
Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment.
Depreciation is charged so as to allocate the cost of tangible fixed assets less thelr residual value
over their estimated useful lfves, using the straight4ine method.
Depreciation is provided on the following basis:
Office equipment
at 15 % straight line
2.6 D•bfors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and in hand
Cash at bank and in hand indudes cash and short-temi highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar
account.
2.8 Liabilities and provisions
Liabilities are recognised when Ihere is an obligation at the balance sheet date as a result of a past
event, it Is probable that a transfer of economic benefit will be required in settlement, and the amount of
the settlement can be estlmated reliably.
Liabiliti8s are recognised at the amount that the charfty antlclpates It wlll pay to settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of th8 amounts requlred to setue the obligation.
Page | 13

THE JEWISH AID COMMrrrEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 Aprll 2024
Accounting policies (continued)
2.10 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Company and which have not been designated for other
purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for
partlcular purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the Company for particular purposes. The costs of raising and
administering such funds are charged against the specrfic fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Income from donations and legacies
Unrestricted
funds
2024
Restricted
funds
2024
Total
fund5
2024
Donations and grants
Interest on surplus cash funds
25.720
27
2.100
27,820
27
25,747
2,100
27.847
Unrestricted
funds
2023
Restricted
funds
2023
Total
funds
2023
Donations and grants
nterest on surplus Cash funds
320
320
320
320
PaBe114

THE JEWISH AID COMMirrEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 April 2024
Analysis of expendlturo on charitabl•
actlvltles Summary by fund type
Unrestricted
funds
2024
Restrlcted
funds
2024
Total
2024
Charitable activities
22,108
2,000
24,108
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
Charitable activities
7,320
7,055
14,375
Analysls of expendlture by activities
Activities
undertaken
directly
2024
Support
costs
2024
Total
funds
2024
Charit8ble activities
22.300
1,808
24,108
Actlvltles
undertaken
directly
2023
Support
costs
2023
Total
funds
2023
Charitable activities
14.375
14.375
Page115

THE JEWISH AID COMMIThEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Analysls of expendlture by actlvlties
(continued) Analysis of direct costs
Totsl
funds
2024
Activities
2024
Staff and volunteer expenses
Total
funds
2023
Activities
2023
Staff and volunteer expenses
12.000
12,000
Analysis of 8UPPOrt costs
Total
funds
2024
Actlvltles
2024
Direct donation
Depreciation
Bank charges
Accountancy
Sundry
22,300
288
92
1,333
95
22,300
288
92
1,333
95
24.108
24,108
Page | 16

THE JEWISH AID COMMirrEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Analysls of expendlture by actlvities (continued)
Analysis of support costs (continued)
Total
funds
2023
Activities
2023
Staff costs
Admin cost
Sundry costs
Accountsncy
12,000
150
12.000
150
52
2,173
52
2,173
14,375
14,375
Staff costs
2024
2023
W8ge5 and salaries (redundancy cost)
12,000
12.000
The average number of persons employed by the Company during the year was as
follows-
2024
No.
2023
No.
Employees
No employee received remuneration amounting to more than £60.000 in either year.
During the period. key management personnel received total emoluments of £ - (2023: £12.000)
Page117

THE JEWISH AID COMMirrEE
NOTES TO THE FINANCIAL sTATEME￿rs
FOR THE YEAR ENDED 5 APRIL 2024
Trustees. remuneratlon and expenses
During the year, no Trustees received any remuneration or other benefits {2023 - £12,000).
During the year ended 31 August 2024, no Trustee expenses have teen incUr￿d.
Tangible fixed assets
Office
equipment
C08t or valuation
At 6 April 2023
1,823
At 5 April 2024
1.823
Depreciatlon
At 6 April 2023
Charge for the year
1.535
At 5 April 2024
1.823
Net book value
At 5 April 2024
At5 April 2023
288
Pa8e | 18

THE JEWISH AID COMmI￿EE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Creditors: Amounts falling due within one year
2024
2023
Accruals and deferred income
3,784
3,744
3.784
3,744
10. Statement of funds
Statement of funds - current year
Balance at 6
April
2023
Balance at
5 April
2024
Income Expenditure
Unrestrictod funds
General Funds- all funds
{1.886)
25,747
(22.108)
1,753
Restrlcted funds
The Richard Lawson Trust
2.100
(2,000)
100
2,100
(2,000)
100
Total of funds
{1.886)
27.847
(24,108)
1,853
Page119

THE JEWISH AID COMMITTEE
NOTES TO THE FINANCIAL STATEMEKrs
FOR THE YEAR ENDED 5 APRIL 2024
11.
Statement of funds (contlnued)
Statement of funds - prlor year
Balance at
Balance at
6 April
2022
5 April
2023
Income Expenditure
Unrnstrleted funds
General Funds- all funds
5,114
320
(7,320)
(1,886)
Restricted funds
Restricted Funds - all funds
7,055
(7,055)
7,055
(7,055)
Total of funds
12,169
320
(14,375)
(1,886)
12. Summary offunds
Summary of funds - current year
Balance at
6 April
2023
Balance at
5 April
2024
Income Expenditure
General funds
Restricted funds
(1,886)
25,747
2,100
(22.108)
{2,000)
1,753
100
(1.886)
27.847
(24.108)
1.853
Page120

THE JEWISH AID COMMirrEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
13. Summary of funds (conllnued)
Summary of funds - prior year
Balance at
6 April
2022
Balance at
5 April
2023
Income Expenditure
General funds
Restricted funds
5,114
7.055
320
{7,320)
(7,055)
{1,886)
12,169
320
(14,375)
{1,886)
14. Analysls of net assets batween funds
Analysls of net assets between funds - current year
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Current assets
Creditors due within one year
5,637
(3.784)
5,637
(3.784)
Total
1.853
1.853
Analysis of net assets between funds- prior year
Unrestricted
funds
2023
Restricted
funds
2023
Total
funds
2023
Tangible fixed assets
Current assets
Creditors due within one year
288
1,570
(3,744)
1,570
(3,744)
Total
{1,886}
(1.886)
Pa8e | 21