2024-12-31-accounts

Registered Charity Numbei '. 803140 FOCUS ON ISRAEL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 FOCUS ON ISRAEL

FOCUS ON ISRAEL LEGALAND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2024 Trustees Rev. Robin Baker Rev. Nigel Charles Tween Mr. Michael Tyllyer Charity Number 803140 Registered Office Oasis Christian Centre 4 Plymouth Road Redditch Worcesteishiie B97 4QB

FOCUS ON ISRAEL CONTENTS FOR THE YEAR ENDED 31 DECEP+￿BER 2024 Trustees, ReporL....................................... ..... Statement of Financial Activilies.............................................................................. Balance Sheet............................................................... .10 Notes to the Financial Slalements............................................................................... 11

FOCUS ON ISRAEL TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees present their annual report and financial statements for the year ended 31 December 2024. Introduction As we stepped inlo the year 2024. Focus on Israel (F.O.I) encountered a series of significant changes and unforeseen challenges thai had a profound impact on our ability to cary out nornial operations. It was a year marked by disruption, but also by resilience, dedication, and unwavering commitment to our mission. I want to exlend my sincere gratitude to out Board of Trustees and all our supporters, both individuals and groups, who have stood with us during these trying times. Your support, counsel, and encouragement have been invaluable. It is thanks to your collective response that we believe we have continued to uphold our foundational aim: to serve the public and to offer meaningful, value-added services that reflect our core purpose. Israel One of the most significant challenges we faced this past year was the devastating escalation of violence between Israel and Hamas. The outbreak and continuation of this conflict dramatically curtailed our activities in Israel. Safety concerns, travel restrictions, and the closure or disruption of essential services meant thal all of our interactions and efforts in the region had to be shifted to online con]munication. We are especially thankful to Jim (surname protected) who generously volunteered his time helping us maintain Colltinuity and stability under extremely dI￿lcult circumstances. His willingness to step in when needed was a great value to all of us. Despite our repeated attempts to travel to Israel and continue on-the-ground efforts, many o( our scheduled flights were cancelled due to the unstable situation. The inability to be physically present in the region has been deeply frusirating, not just on a logistical level, bul emotionally and spiritually as well. Our hearts remain heavy as we witness the ongoing suffering caused by the conflict. Our thoughts and PTayers are daily with all those who have been, and continue to be, negalively affected. We long for the day when peace can be restored, and hostilities will cease. In the meantime, we remain alert and prepared to contribute in whatever ways we can. Looking ahead, we anticipate that theie will be a growing need for humanitarian assistance, psychological support, and trauma counselling. particularly for those who have endured displacement, injury, or the loss of loved ones. We are currently exploring how best we can respond to these emerging needs and hope to play a positive, meaningful role in supporting those in need, wherever we are able to be of service.

Impact on Ministry and Tours A significant portion of our ministry involves leading educational and devotional tours to Israel. experiences that are not only spirithally enriching but also foundational to our engagement model and funding mechanisms. Unfortunately. the suspension of these tours has had a substantial impact on our organisation. Without the ability to facikitate in-person visits, our regular channels for building supporL engaging new partners, and generaling revenue were all significantly hindered. These setbacks have affected us on multiple levels: telational, operational, and financial. Nevertheless, it has been encouraging to see that interest in visiting and volunteering in Israel remains strong. We continue to receive messages from individuals eager to travel and serve, as soon as it becomes safe and pennissible to do so. This persistent enthusiasm ￿elS our hope. We continue to pray for a swift and lasting peace, and for the day when we can safely return to the land and resume the vital work we have long been committed to. Public Engagement, Antisemitism Awareness, and Educational Publishing in 2024 The outbreak of the most recent conflict in the Middle East has once again t1￿1St the relationship between Israel alld the Palestinian people into the global spotlight. As is often the case in times of war and unrest, opinions have been sharply divided. Amid the emotional weight and intensity of public discourse, many individuals found themselves confuseiL uncertain about bow to respond, and lacking the historical and contextual knowledge needed to forn] an infornied opinion. This confusion was compounded by the overwhelming flood of conflicting narratives and so-called "trnth claims" circulating across media platfonns. In this climate of heigbtened tension and misinforniation, FOI experienced a notable increase in public enquiries. People from various sectors, began reachillg out to us, asking for resources that could provide an authentic, bistorically grounded perspective on ihe roots of the conflict and the motivations that fuel ongoing hostilities. At the same time. it became increasingly apparent that the conflict had triggered a global surge in antisemitic sentiment and behaviour, something which was felt not only abroad but acutely here in the United Kingdom. Reports of antisemitic incidents were rising, and many in the Christian community were struggling to understand the theological, moral, alld social th"mensions of this disturbing trend. In response to these growing concerns, and as a direct extension of our ongoing Antisemitism Project, the Board commissioned Mark Baker to undertake the task of producing a resource that would speak clearly and accessibly into this moment of confusion and concern. The aim was to create a short but substantial book that would provide readers with a reliable. easy- to-understand overview of tbe historical background to the conflicL along with a thoughtful reflection on the Church's theological response. The result was The Conflict Book, which was published in April 2024. Designed to be both inforniative and pastoral, the book offers essential historical context alongside spiritual

insights that help readers engage with the issue not only intellectually but also faithfully. Feedback was positive, with many noting how helpful it had been in clarifying complex issues and equipping thern to respond with both conviction and compassion. Thanks to the generous flnancial support of a committed patron, and with the endorsement of Elim's National Leadership, free copies of the book were distributed to all minisfrrs and lay-leaders at the National Conference held in May 2024. This ensured that key influencers and church leaders across the county were equipped to guide their congregations and communilies through what is often a morally and spiritually challenging topic. Continuing Work on the Antisemitism Project Following the successful launch of The Conflict Book, Mark Baker returned his focus to the broader Antisemitism Project. After further deliberation and consultation, it was agreed that the most effective and impactful forniat would be to produce a trilogy of books. Each volume would explore a specific historical era in the complex and often painful story of Christian-jewish relations. This trilogy would not only ITace the development of antisemitism across different centuries but also help readers understand the theoloEical, cultural, and political forces that shaped those periods, and, in many cases, still influence thinking today. With the concept approved, Mark produced a short promotional document outlining the vision and structure of the trilogy. He has since begun work on the f￿st volume, which will cover the earliesl slages of the Church's hislory and ils evolving relationship with the Jewish people. The goal is for the first book in the series to be completed and made available by December 2025. However, the publication limeline remains dependent on various factors, including research, proofing, design and publishing logistics. Nonetheless, we are hopeful and prayerful that this trilogy will serve as a valuable educational tool for many years to come, empowering readers to betler undersland the roots ol anlisemitism, rellect on the Church's role in hislory. and respond in ways thal promole truth, justice, and reconcilialion. Leadership Transitions and Team Developn]ents in 2024 The beginning of 2024 was marked by a profound loss for FOI with the sudden passing of our beloved Chair, Rev. Menyn Tilley. Mervyn's leadership, wisdom, and unwavering dedication left a lasting impact on our ministy and all who had the privilege of working with him. His absence has been deeply felt by the entire FOI community, and we continue to bonour his memory through the ongoing work he was so passionate about. In the wake of this unexpected Ios5, the Board moved swiftly and prayerfully to appoint new leadership. In January 2024, Rev. Robin Baker was elected as Chair of FOI. Robin has stepped into this role with remarkable efficiency. providing steady guidance during a

challenging and transitional period. His leadership has been instrumental in helping the organisation slay focused and lorward-looking. To support the increasing administrative needs of both FOI and the Antisemitism Project, the Board approved the appointment of Bianca De Oliveira on a part-time basis. Her input have already proven invaluable. By taking on many of the day-to-day administralive responsibilities. Bianca's assislance has allowed both Robin and Mark to concentrate more fully on other essential aspects of the ministy. In addition to these key staff￿g developments, the Board was pleased to welcome Jane Deane as a new member in 2024. Jane is no stranger to the work of FOI, having previously served as part of our Tour leam. She brings ivith her a wealth of experience and a heart for people, particularly in the areas of pastoral care. intercessory prayer, w]d social support. Her compassionate presence and spiritual enrich our team dynamics and deepen the ministy's relational focus. Together, these personnel changes reflect both the challenges and the opportunilies that 2024 has brougbt. We are grateful for the ways in which God continues to provide capable and committed individuals to help carry the work forward, and we remain confident that. even in times of transition, the mission and heart of FOI will endure and flourish. Governance Update- New Charity Constitution In parallel with these challenges, 2024 was also a year of administrative progress and Lransilion. Following ibe advice of ihe Charily Commission, a new charily conslilution has been fornially agreed upon and adopted. This development, while necessary and belleficial for the long-tenn oversight of the organisation. required the establishment of a new legal entity under current Charity Commission guidelines. As a result, we have entered a brief transition period to ensure that all administrative and financial elements ate shifted smoothly frorn the existing charity structure to the new one. We are pleased to report that the majority of tbese changes have now been completed. Accordingly, this annual and financial reporl Marks the final lotrnal submission for the cu￿ent charity (registration number: 803140). Looking ahead to 2025, the new charity (registration number: 1206240) will take over fully for both administrative and financial purposes. This transition represents not just a bureaucratic adjustment, but a fresh chapter in the life of F.O.I, one that positions us for renewed effectiveness, adaptability, and growth in the years to corne. Conclusion While 2024 has nol been without hardship, it has also been a year of learning. strengthening. and refocusing. We are reminded once again that our work. though olten met with unexpected challenges. remains deeply needed and deeply valued.

To everyone who has supported us tlu's year, we are extremely grateful. Their prayers. donations, encouragement, and parthership in our mission have kept us going. With the expertise and commitmerAt of all the board members, we remain hope￿1, deterniined, and ready to respond, wherever the need is greatest, and whenever the door reopens. We continue to watch, work, and pray, trusting that betler days lie ahead. This report was approved by the trustee and signed on its behalf by: Rev. Robin Baker Trustee Date . 06 June 2025

FOCUS ON ISRAEL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 Total Funds Total Funds 2024 2023 Income and Expenditure Notes Income and endoivments from: Donations and legacies Charitable activities Other trading activities Investmenls Total 38,917 39,843 10,047 1,599 185 51,674 3.286 385 42,588 Expenditure on: Raising funds Charitable activities Other Total 2,679 15,956 32,787 51,421 4,267 11,037 30.097 45,401 Net incomel(expenditure) (8,833) 6,273 Net movement in funds (8,833) 6,273 ReconciIiation of funds: Tolal funds brought forward Total funds carried fonvard 43,908 35,075 37.635 43,908

FOCUS ON ISRAEL BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2024 Total Funds Total Funds 2024 2023 Assets and Liabilities Notes Fixed assets: Tangible assets Total r￿ed assets 10 Current assets: Cash at bank and in hand Total current assets 11 35,375 35,375 44,158 44,158 Creth'tors: amounts falling due within one year 12 300 250 Net current assetsl(liabilities) 35,075 43,908 Total net assets or liabilities Funds of the Charity Unrestricted funds Total funds 13 35.075 35,075 43,908 43,908 The financial statements were approved by the trusfres on 06 June 2025 and signed on its behallby: Rev. Robin Baker Trustee Date . 06 June 2025 10

FOCUS ON ISRAEL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 l. Accounting Policies The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows. 1.1 Basis of preparation These accounts have been prepared under the historical c05t convention, as modified by the inclusion of charitable properties and fixed asset investments and Ènvestmeni properties at valuation. These accounts 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)" (effective l January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. These accounts are presenled in pounds slerling and rounded to the nearest pound. 1.2 Going concern The Trustees have prepared financial projectsons, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable fulure. Thus they continue to adopt the going concern basis of accounling in preparing the accounts. 2. Income from Donations and Legacies Analysis Total funds 2024 Total funds 2023 Donation and gifts Gift Aid Grants Stewardship 8.247 261 30.000 409 38,917 7,825 255 30,000 1,763 39,843 11

1. Income from Charitable Activities Analysis Total funds 2024 Total funds 2023 Conference bookings Tours 7,047 3,000 10,047
2. Income from Other Trading Activities Analy51S Total funds 2024 Total funds 2023 Books, Videos, Tapes 3,286 3,286 1.599 1,599 S. Income from Investments Analysis Total funds 2024 Total funds 2023 Interest income 385 385 185 185

3. Expenditure on Raising Funds Total funds 2024 Total funds 2023 Analysis Books, Videos, Tapes Support Costs 1.041 3.226 4,267 2,679 2,679 12

4. Expenditure on Charitable Activities Total funds 2024 Total funds 2023 Analysis Conferences Bank charges Charity management & administration Advertising and marketing Support Costs 7,508 53 32 9,388 3,557 2,979 15,956 3,476 11,037

5. Support Costs Tot21 funds 2024 Total funds 2023 Analysis Internet and computing Insurance CommlAGM/Travel Professional fees Subscriptions Printing, postage and stationery Advertising and marketing Governance Costs Independenl examiners fees 2,123 278 679 385 3,303 1,115 905 698 238 473 1,434 178 300 250 5,657 6,702

6. Other Expendmture Total funds 2024 Total funds 2023 Analysis Consultancy cost Computer equipment depreciation 32,787 29,494 603 30,097 32,787 13

7. Tangible Fixed Assets Computer Equipment 10.1 Cost or valuation At 01 January 2024 Additions Disposals Revaluations Transfers At 31 December 2024 2,413 2,413 10.2 Depreciation and impairments At O l January 2024 Charge for the year Disposals Revaluations Transfers At 31 December 2024 2,413 2,413 10.3 Net book value At 01 January 2024 At 31 December 2024

8. Cash at bank and in hand Analysis Total funds 2024 Total funds 2023 Cash at bank and in hand 35,375 35,375 44.158 44,158

9. Creditors: Amounts falling due within one year Total funds 2024 Analysis Total funds 2023 Accruals and deferred incorne 300 250 250 300 14

10. Charity funds 13.1 Details of material funds held and movements during the CURRENT reporting period Fund balances brought forward Fund balances carried forward Fund names Income Expenditure Unrestricted funds: General Fund 43.908 43,908 42,588 42,588 (51,421) (51,421) 35.075 Total 35,075 13.2 Details of material funds held and movements during the PREVIOUS reporting period Fund balances brought forward Income Fund balances carried fonvard Fund names Expenditure Unrestricted funds: GeneraI Fund 37,635 37,635 51.674 51,674 (45,401) (45,401) 43,908 43,908 Total 15