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2025-09-30-accounts

UNITED JEWISH ISRAEL APPEAL

(A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] SEPTEMBER 2025

Registered Charity (England & Wales): No. 1060078 Registered Charity (Scotland): No. SC 039181

A company limited by guarantee and registered in England: 3295115

Buzzacott Audit LLP Chartered Accountants 130 Wood Street London EC2V 6DL

UNITED JEWISH ISRAEL APPEAL ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

CONTENTS PAGE
Report of the Trustees 1
Consolidated Statement of Financial Activities 14
Consolidated Balance Sheet 15
Company Balance Sheet 16
Consolidated Cash Flow Statement 17
Notes to the Financial Statements 18
Independent Auditors’ Report 39

UNITED JEWISH ISRAEL APPEAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

United Jewish Israel Appeal (“UJIA”) – Vision and Mission

UJIA is dedicated to inspiring young Jewish people in the UK to forge their own personal relationship with Israel – with its past, present and future. We do this so that they will have a strong sense of belonging to the Jewish people.

Israel is a core part of the identity – whether cultural, religious or ethnic – of most British Jews. UJIA aims to inspire young Jews through experiences that build a connection to the people, history and culture of Israel. UJIA is also committed to improving the lives of all Israeli citizens, especially those who have been affected by war or who are disadvantaged.

UJIA’s strategic focus is therefore on empowering young people in the informal education sector, facilitating and creating meaningful educational experiences in Israel, and deepening the connection between the UK Jewish community and Israel. UJIA works across the political, religious, geographic and cultural spectrum of the UK Jewish community, creating cross-communal environments for engagement.

UJIA – Strategy

UJIA’s 2024–2026 strategy is a two-year rolling plan. It replaces a fixed multi-year strategy so that UJIA can respond more quickly to changing needs in the UK and Israel. The strategy focuses on two connected areas of work:

  1. Supporting young Jews in the UK to build a personal, informed and lasting connection with Israel

  2. Supporting recovery and rebuilding in Israel following October 7th

UJIA’s programme delivery is organised around four pillars:

The first three pillars focus on young people in the UK. They include Israel education, Israel experiences, educator development, participant support, and follow-up after programmes. This work is delivered directly by UJIA and through partners including the youth movements and UJS.

Educational experiences in Israel remain a central part of UJIA’s work. Despite difficult conditions, UJIA continued to deliver Israel Tour and other programmes, adapting them to protect safety, quality and accessibility. UJIA also strengthened support for educators and participants and developed clearer pathways for young people to stay engaged after taking part in programmes.

The fourth pillar, Responding in Israel, reflects UJIA’s work in response to the attacks of October 7th and the continuing effects of the war. This began as emergency support and has developed into a longer-term commitment to recovery and rebuilding, particularly in heavily affected border communities.

Under this pillar, UJIA has focused support on trauma care, education, financial resilience, basic needs, and the restoration of communal life. The strategy also allows UJIA to respond to urgent and unpredictable needs as they arise.

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UNITED JEWISH ISRAEL APPEAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

The war has also affected how young people in the UK engage with Israel. Many still want meaningful connection, but public debate around Israel has become more polarised and difficult. In response, UJIA is placing greater emphasis on nuanced education, different routes into engagement, and sustained connection over time.

Taken together, the four pillars give UJIA a practical framework for its work in 2024–2026: helping young Jews in the UK engage with Israel through education, experiences and follow-up, while also supporting Israeli communities as they recover and rebuild.

Volunteers and Staff

UJIA’s work is made possible by the unwavering support of more than 200 volunteers in the UK and Israel. Their dedication has been instrumental to our impact and growth, and the Trustees are deeply grateful for their tireless efforts in advancing our mission.

Our volunteers are the lifeblood of the organisation, bringing skills, passion and perspective to all that we do. Whether serving on lay committees, travelling to Israel to support those in need, or organising events that raise vital emergency funds, their impact is immense and far-reaching.

The Trustees also extend their sincere thanks to UJIA’s professional staff, whose expertise and commitment are central to our success. Together, staff and volunteers form a cohesive and powerful team, demonstrating what can be achieved through collaboration, shared purpose and mutual support.

Principal Objectives and Activities of UJIA

The objects of UJIA as defined in its Articles of Association are for the public benefit.

The Trustees have had due regard to the Charity Commission’s guidance on public benefit when considering the Charity’s objectives and activities.

UJIA Israel

UJIA Israel, formerly the British Olim Society Charitable Trust, is a charity registered in Israel. It provides UJIA with services, such as due diligence on projects undertaken in Israel, under a formal agreement.

Historically, UJIA Israel directly received substantial donations to undertake a series of capital and programme-based projects. These projects, many co-funded by UJIA UK, sought to improve outcomes for youth at risk, improve access to education in peripheral communities and to provide employment and education for vulnerable populations around Israel. As of the end of this reporting period, most of the capital projects funded through UJIA Israel were completed, with final projects wrapping up in the coming year ahead.

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UNITED JEWISH ISRAEL APPEAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

STRATEGIC REPORT

Achievements, performance and future plans

Financial Overview of the Group:

Total income in 2025 was £12.5 million compared with £12.8 million in 2024. This remains higher than the pre-war period, due to continued support for the emergency recovery campaign (restricted) and a very significant legacy received in the year (held in an unrestricted but designated fund).

Total expenditure in 2025 was £10.8 million compared with £11.3 million in 2024 The increase in cost of raising funds to £1.9m in 2025 from £1.6m in 2024 reflects the reporting of annual dinner spend for two campaign years instead of one with the income from the second annual dinner mainly receivable in 2026 year-end. Year on year costs related to charitable expenditure reflects the nature of the spend in Israel slowing down for emergency funding but increasing for UK programming especially in relation to Israel Experiences.

The increase in total net assets on the balance sheet from £9.2m in 2024 to £11m in 2025 is mainly driven by the new designated fund created from the significant legacy received in the year, of £3.1m. This legacy was received as unrestricted but later designated by Trustees to support a 4-year enhancement programme both in the UK and in Israel.

UJIA completed a successful first year of its 2024–2026 strategy, demonstrating both agility in crisis and capacity for sustained growth and impact. Fundraising showed growth across all levels, successfully transitioning emergency donors into long-term supporters. Programmes were expanded and strengthened for youth empowerment, Israel experiences, and leadership pipelines. Israel Response work balanced immediate emergency action with long-term recovery strategy.

UK PROGRAMME

UJIA continued to deliver high-quality, balanced Israel engagement, education and experiences, developing leaders with a personal relationship with Israel, strong sense of responsibility to the Jewish People and commitment to an inclusive Jewish community.

Experiencing Israel Pillar

Immersive Israel experiences remain central to our work, supporting young people to engage with Israel, Jewish identity and leadership. In 202425, programmes carried heightened significance and complexity due to the aftermath of October 7th and the evolving regional conflict. UJIA undertook detailed risk analysis and worked closely with UK and Israel partners to adapt delivery while prioritising participant safety and educational quality.

Masa Programmes:

458 young British adults (2024: 321) participated in long-term Masa programmes. During the June escalation with Iran, UJIA and Masa coordinated closely to ensure safety and support repatriation where required. We also launched the Gap Year Scholarship Programme , supporting 12 outstanding young leaders to participate in a gap year programme including dedicated leadership coaching and significant financial assistance.

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UNITED JEWISH ISRAEL APPEAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Onward Programmes:

Through expanded partnerships, including with the Forum for Jewish Leadership (FJL), 54 participants took part in Sachlav and FJL Onward programmes. While conflict-related disruption led to cancellations and relocations, some participants were able to resume programmes in Israel or continue internships virtually.

Birthright Volunteering:

UJIA supported 355 Birthright volunteers contributing the equivalent of 516 weeks of agricultural volunteering in Israel.

Israel Tour:

Despite significant uncertainty, UJIA successfully enabled Israel Tour to proceed in Summer 2025. We trained 49 madrichim (leaders), with enhanced security and mental health provision, and delivered crisis management training for staff. After the summer, the madrichim were recognised as the Jewish Volunteering Network’s “Volunteer Team of the Year”.

Working closely with youth movements, parents and trustees, UJIA provided clear guidance, contingency planning and financial protections. Following disruption caused by the Iran conflict, participant retention stood at 93% of those initially registered.

In total, 767 young people participated across 20 groups, supported by more than £210,000 in bursaries, loans and Mosaic engagement subsidies. The launch of Mosaic subsidies improved accessibility and strengthened peer engagement with Israeli teens.

Empowering Jewish Youth and Deepening Israel Connections Pillars

UJIA expanded educational support for youth movements, student leaders and educators, including curated resources around October 7th, Israel briefings during the conflict, and education days for movements and UJS.

Leadership Development:

Over 120 leaders participated in the Kenes seminar, focused on Jewish Peoplehood, and the Chazon programme continued to support sabbatical workers through seminars and year-round learning.

Security and Welfare:

In partnership with CST, we strengthened security planning and training across youth movements, supporting safer camps and leadership pipelines.

Grants and Partnerships

UJIA deepened its partnership with the Shalom Hartman Institute, with 172 participants engaging in online learning and multiple in-person education days for leaders and mission groups.

Grant making remains central to strengthening Israel engagement, Jewish education and leadership development in the UK. UJIA provides core funding to youth movements and UJS, which includes supporting over 4,000 young people at summer camps in 2025 and 9,000 students on campus.

Our partnership with the Jewish Agency supports Shlichim (educators from Israel), and ten Shinshinim (Israeli 18-year-olds on a gap year) based across the UK, enhancing Israel education in schools, synagogues, universities and youth movements. These investments reflect UJIA’s focus on proven impact, strong partnerships and long-term communal value

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UNITED JEWISH ISRAEL APPEAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

ISRAEL PROGRAMME

UJIA works with some of Israel’s most disadvantaged communities, focusing on long-term resilience rather than short-term relief. By providing skills, education and resources, we aim to break cycles of poverty and strengthen communities in Israel’s social and geographic periphery. In this period, Trustees agreed to continue this work at a more focused scale, with increased emphasis on our revolving Social Impact Fund to maximise sustainable impact.

Response to October 7th

Following the Hamas attacks on October 7th 2023, UJIA launched an emergency campaign within 24 hours. While our long-term strategy remained unchanged, urgent humanitarian need required immediate action and led to the addition of a fourth strategic pillar:

Responding in Israel Pillar

A volunteer Emergency Allocations Committee met regularly to assess and challenge proposals, supporting over 90 projects during 202425 across five areas:

Financial assistance to affected communities

As communities began returning home, funding shifted towards recovery and rebuilding, particularly in the northern and southern border regions. Grants were delivered primarily through trusted partners to ensure speed, accountability and impact. The second phase of fundraising for reconstruction has been successful, with funds released in line with rebuild milestones.

Core Israel Programme

Alongside emergency response, UJIA continued its core work focusing on Children and Youth at Risk and Social Mobility.

UJIA continued support for Carmiel Children’s Village, providing academic support, enrichment activities, vocational training and infrastructure improvements, including a new training kitchen and the renovation of family homes. Support also continued for Nirim Youth Village, funding its intensive wilderness-therapy programme for youth at extreme risk.

UJIA concluded its final year of funding Tech Career Boot Camps for Ethiopian-Israelis transitioning into the technology sector, while maintaining commitment to the development of its new training campus, due for completion in 2026.

Si3 Impact Fund

Si3, UJIA’s social impact investment fund, addresses socio-economic inequality through recyclable investments in education, employment and community development. Each investment is repaid and reinvested, creating an evergreen fund.

By the end of 202425, Si3 had invested in 28 social enterprises and NGOs, with five repayments during the year. Funds also supported emergency-related investments following the war. Deal flow has strengthened and fundraising continues to grow, supported by engagement with corporates (including CVC), foundations and individuals.

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UNITED JEWISH ISRAEL APPEAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Capital Projects

Despite wartime disruption, construction of the Western Galilee College Student Village progressed well. While completion was delayed, students moved in during autumn 2024, with a formal opening held in November 2025.

UJIA also committed support to Kibbutz Be’eri, funding the rebuilding of part of its educational complex destroyed in the October 7th attack. This project was the focus of the 2025 Kol Nidre Appeal and June fundraising event. Construction began in late 2025 and is expected to be completed by Q1 2027.

UJIA RISK STATEMENT

The Trustees have undertaken procedures which are in line with best practice for charities. They have undertaken a detailed risk management process, which outlines all the key risks of the

Charity, relevant control procedures, responsibilities, and future actions to be taken. Future monitoring of risk is embedded within the overall agreed procedures of the Charity. The Trustees have established sub-committees. These include the Finance, Governance and Compliance, and the Nominations Committees, whose role includes the identification of the business risks that the organisation faces.

Other risks are identified, assessed and controls established throughout the year. Key controls include:

The Trustees are satisfied that all the major risks to which the Charity is exposed are being reviewed and systems of internal control are being established to manage those risks. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.

The major risk to UJIA is having insufficient funds to support the medium- and long-term objectives of its Israel and UK programmes. Safeguarding risks in working with young adults are mitigated through training, processes and strong procedures which are regularly tested both by internal and external expertise. A further risk identified is from potential cyber threats including malicious unauthorised access to data causing reputational damage and loss of income. UJIA have invested in a strong IT security environment and conduct regular training

MANAGING RISK

UK Programme Budget and Monitoring

Programme budgets are regularly reviewed in dialogue with partners and beneficiaries. UJIA’s grant management system enables close monitoring of spend delivery and impact. Following informal development discussions, partners submit written funding applications aligned with UJIA’s strategic goals. Grants are overseen by professional staff working with Trustees and volunteers,

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UNITED JEWISH ISRAEL APPEAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

and all awards are approved by senior leadership and Trustees, providing strong accountability for donor funds. Monitoring ensures financial probity, programme delivery and charitable compliance.

Israel Programme Budget and Monitoring

While the Israel programme follows similar processes, the scale and urgency of the October 7th emergency response led Trustees to commission an independent impact survey. The review found that UJIA’s lay and professional leadership responded swiftly and effectively, translating urgency into meaningful action. Key factors underpinning this success included:

Together, these elements allowed UJIA to deploy funds at speed while maintaining oversight, balance and impact during an unprecedented crisis.

UJIA continues to hold facilitated discussions between lay and professional leadership in the UK and Israel to ensure high-quality, impact-driven programming. These discussions draw on data from partner organisations, insights from Israeli experts in trauma, education and social services, and input from affected beneficiaries.

UJIA has also committed to a three-year assessment and learning process to strengthen the integrity and effectiveness of its response to October 7th. This forward-looking work aims to support recovery and resilience in Israel while ensuring the UK Jewish community can respond to crises with both solidarity and tangible impact, demonstrating best-practice in programme evaluation and institutional learning.

FUNDRAISING APPROACH AND PERFORMANCE

A new Chief Income and Marketing Officer joined in January 2025 to strengthen fundraising capacity and deliver the income strategy. Fundraising performance is reviewed regularly through bi-monthly Finance Committee and Trustee Board meetings. Legacy fundraising is overseen by a dedicated steering group of professionals, Trustees and lay members.

Fundraising activity is delivered through a range of channels, including events, direct mail, telephone, email, sponsored challenges and dinners, all in line with the Fundraising Regulator’s Code of Practice.

Donor engagement remains central to our approach. Several solidarity and fundraising missions took place for Si3 donors, women, Trustees, major donors and young leaders, helping to deepen impact understanding, re-engage supporters and attract new donors. A wide range of events took place during the year, including:

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UNITED JEWISH ISRAEL APPEAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Young UJIA has developed into a structured programme with a new committee, regular events, missions and a growing pipeline of Young Patrons.

UJIA complies fully with data protection and fundraising regulation. Our Data Protection, Legitimate Interest and Consent policies govern supporter communications, supported by a clear website privacy policy. Telephone fundraising complies with the Telephone Preference Service, with callers fully trained and informed.

We maintain a clear complaints process and received no complaints during the year, either directly or via the ICO or Fundraising Regulator.

STRUCTURE, GOVERNANCE & MANAGEMENT

CONSTITUTION

UJIA is a registered Charity in England & Wales (no. 1060078) and in Scotland (SC 039181) and a Company limited by guarantee (no. 3295115) and is governed by its Articles of Association.

The Charity was established on 16 December 1996 and started operations in January 1997 as the Joint Jewish Charitable Trust. It changed its name to UJIA with effect from 26 June 2000.

MEMBERSHIP

The governing body of the Company is a Board of Directors whose members are elected by the Members of the Company. The Articles of Association enable the Board to determine membership criteria and admit new members at their discretion. Each member is entitled to vote at general meetings. Board members are also Trustees of the Charity.

BOARD OF DIRECTORS

The Board of Directors, all of whom are Members of the Charity and are Trustees, is required to conduct the affairs and the general business of the Charity and meets a minimum of six times per year. Under Article 40 of its Articles of Association the Charity is required to have a minimum of three Board members, with no upper limit. Membership of the Board is currently as listed on page 13.

New Trustees are appointed by the Board to ensure the appropriate mix of skills and experience and are then proposed for election by Members at the next general meeting. On appointment, Trustees receive a comprehensive induction, including key Charity Commission guidance, the Charity’s policies, Strategic Plan, Articles of Association, statutory accounts and an outline of their duties, along with a meeting with the Chief Executive. Ongoing training is provided to existing Trustees as required.

The Board delegates day-to-day management to the Chief Executive and Executive Team. Performance against the Strategic Plan, budget and key performance indicators is reported regularly to the Board by the Executive and Senior Leadership Teams. The Charity is also supported by specialist professional advisers.

Trustees who served during the year and following the year-end, including those whose terms of service have ended, and those who have joined the Board:

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UNITED JEWISH ISRAEL APPEAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Steven Noé (Chairman) Simon Wagman (Treasurer) David Pliener KC Nicola Wertheim (resigned 23 January 2026) Brian May (resigned 22 May 2025) Alexi Lewy Nicholas Laitner (resigned 26 March 2026) Gila Sacks Edward Isaacs Hilda Worth (appointed 30 January 2025) Steven Kaye (resigned 30 January 2025) Benjamin Shapiro (appointed 23 January 2026) Naoimi Katz MBE (appointed 14 May 2026)

PAY POLICY FOR SENIOR STAFF

The Board considers that the Trustees and the Executive together with the Senior Leadership Team comprise the key management personnel of the Charity in charge of directing and controlling, running and operating the Charity on a day-to-day basis. All Trustees give of their time freely and no Trustee received remuneration in the year. The pay of the senior staff is reviewed annually by the Remuneration Committee in the light of market conditions and comparable sector pay.

INVESTMENT POLICY AND PERFORMANCE

The Charity has wide powers of investment and can delegate these powers to professional investment managers entitled to carry out such business under the Financial Services and Markets Act 2000.

The Charity holds funds for investment mainly in the form of restricted funds for projects awaiting completion and due diligence checks. These funds are held in a liquid format enabling ready access. In addition, the Charity has embarked on a series of social impact investments through loan and equity finance, details of which are shown in note 8.

UJIA GRANT MAKING POLICY

The Charity distributes funds in fulfilment of its aims as expressed in its Mission Statement. Funds are allocated towards a range of educational and welfare projects in Israel that serve the needs of all Israelis, especially those from disadvantaged communities. Funds in the UK are used to support a variety of innovative educational programmes and projects, particularly those oriented towards young people. All grants given are monitored closely and, when material, are subject to written reports and site visits.

CONNECTED CHARITY

The Charity was established to act as a focal point for charities concerned with Jewish education in the United Kingdom and work in saving Jewish life in Israel and the Near & Middle East by providing assistance and support for refugees and new immigrants and making suitable provision for their education and welfare, in accordance with charity law in the UK.

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UNITED JEWISH ISRAEL APPEAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

In 1998, the Charity entered into an agreement with a connected charity, the Society of Friends of Jewish Refugees (“SFJR”) (registered charity no: 227889), and the activities and funds were transferred to UJIA, with UJIA becoming sole corporate trustee of SFJR. The transferor charity itself is not a “special trust” of the UJIA; nor is it considered to be a “branch” of the Charity in the absence of any Uniting Direction by the Charity Commission.

SUBSIDIARY COMPANIES

The Charity’s trading company, UJ Events Plus Ltd (Company No: 02194244), made trading losses of £750 (2024: £56,100). The company’s income is mainly derived from advertising and fundraising event income and sponsorship. The movement in income for the year and thus in profits is not a significant factor in measuring the success of the Charity in raising funds.

In the year, the trading company secured £99k of sponsorship income, much of which related to fundraising dinners. £195k of ticket income was received in the year, for a variety of events including Business Breakfasts, Women’s events, Young UJIA events and speaker events.

In order to recoup the 23-24 brought forward loss and return to profit in future years, UJIA will revisit its strategy to publish a once a year business related publication, for which significant advertising income is generated.

JPAIME (an unincorporated charity, registration number: 256689) activities in the year were limited to the receipt and granting to UJIA of legacy income, and accounting for an element of the historical pension scheme.

RESERVES

The Trustees have considered the financial risks associated with the various income streams and expenditure types and wish to hold reserves sufficient to protect the ongoing programmes of the UJIA from unexpected variations in income.

At the balance sheet date, general unrestricted reserves for the group were £4.2m (2024: £3.7m) and £0.8m (2024: £0.4m) for the charity. The Trustees aim to keep combined general unrestricted reserves from UJIA and its connected charities to no less than £3 million.

The Social Impact Investment portfolio, is not included in the target reserve and is held in a mixture of restricted and unrestricted designated funds

At the balance sheet date, designated reserves for the group and charity were £4.7m (2024: £1.7m) for projects and activities where Trustees have chosen to designate specific funds, and this comprises mainly Social Impact Investments, Fixed Assets and a new significant legacy received in the year. The Social Impact Investments act as an evergreen fund which are recycled over time, and the large legacy received is subject to a four year draw down of deepening programme spend in the UK and Israel.

At the balance sheet date, restricted reserves for the group and charity were £2.1m (2024: £3.9m) for projects and activities where donors have specifically restricted their gifts. This is mainly for projects supported by restricted emergency funds that have been allocated but not yet remitted, as they are for longer term recovery and rebuild projects that will take place in year 3 of the emergency campaign.

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UNITED JEWISH ISRAEL APPEAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

The Trustees and Finance Committee continually review the group finances and have concluded that the Charity was in a position to enhance its programme with a responsible, partial release of funds from within its reserves over the period of the current strategy as needed.

In the opinion of the Trustees, the assets of the Charity are sufficient to meet its liabilities and consequently we have a reasonable expectation that we have adequate resources to continue in operational existence for the foreseeable future. The financial statements have therefore been prepared on the basis that the Charity is a going concern.

EQUAL OPPORTUNITIES POLICY

The Charity is committed to promoting equality, diversity and inclusion, and to eliminating unlawful discrimination. Rooted in Jewish values, we believe every individual deserves dignity, respect and compassion.

We are committed to recognising and valuing difference, addressing inequality and disadvantage, and treating all volunteers, employees and service users fairly and with respect. Equal opportunities are actively promoted through our employment policies and practices, ensuring fair and consistent treatment based on skills, experience, ability and potential.

The Charity seeks to prevent all forms of unlawful discrimination under the Equality Act 2010 and is committed to making reasonable adjustments to avoid disadvantage to individuals with protected characteristics. We make every reasonable effort to support disabled staff, including enabling continued employment, providing training and ensuring equal access to development and progression.

All employees share responsibility for fostering an inclusive, respectful and harmonious working environment. Further details are set out in the Charity’s Equality and Diversity Policy, available on request.

TRUSTEES' RESPONSIBILITIES

The Trustees (who are also directors for the purposes of English company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards). Company law requires the Trustees to prepare financial statements for each financial 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 the charitable company and of

the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

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UNITED JEWISH ISRAEL APPEAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions, disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Charities Act 2011, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the Charity’s constitution. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

So far as each of the Trustees at the date of this report is aware, there is no relevant audit information of which the Charity’s auditor is unaware. Each Trustee has taken all the steps that he/she ought to have taken as a Trustee in order to make himself/herself aware of any relevant audit information and to establish that the Charity’s auditor is aware of that information.

AUDITORS

Buzzacott Audit LLP have indicated their willingness to be re-appointed as statutory auditor. This report, which incorporates the Strategic Report, was approved by the Board of Trustees

Steven Noé Trustee 18 June 2026

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UNITED JEWISH ISRAEL APPEAL ANNUAL REPORT AND FINANCIAL STAEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

TRUSTEES: Steven Noé (Chairman)
Simon Wagman (Treasurer)
David Pliener KC
Alexi Lewy
Gila Sacks
Edward Isaacs
Hilda Worth
Benjamin Shapiro
Naomi Katz MBE
CHIEF EXECUTIVE: Amanda Winston
SOLICITORS: Farrer & Co
66 Lincoln’s Inn Fields
London WC2A 3LH
BANKERS: Barclays Bank Plc
54 Lombard Street
London ECV 9EX
Mizrahi Tefahot Bank
Heleni Hamalka Street 9
Jerusalem
9422105
Israel
AUDITORS: Buzzacott Audit LLP
Chartered Accountants
130 Wood Street, London,
London EC2V 6DL
REGISTERED OFFICE: 4th Floor, Amelie House
221 Golders Green Road
London
NW11 9DQ

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UNITED JEWISH ISRAEL APPEAL

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Notes
INCOME AND EXPENDITURE
INCOME FROM:
Voluntary Income
Donations
Legacy income
Trading income
2
Investment Income
Total income
EXPENDITURE ON:
Raising funds
Charitable Expenditure on Israel
Programmes
3
- Educational Infrastructure (Capital Projects)
- Education programmes
- Social Welfare & Medical programmes
- Employment & Small Business programmes
- Absorption & Victim Support
- Response to October 7th - Emergency
- Response to October 7th - Recovery
Charitable Expenditure on UK programmes
3
- Education programmes
- Israel Experience
- Research & Evaluation
-Community Education & Awareness
- Welfare
Total expenditure
Net Income/(Expenditure) for the year
Actuarial gains - ZF Pension scheme
17
Net Movement in funds
Reconciliation of funds:
Funds brought forward at 1 October 2024
Funds carried forward at 30 September 2025		 Unrestricted
Funds
2025
£’000
3,601
3,911
296
435
8,243
1,867
23
432
2
107
-
159
151
1,300
376
61
144
33
4,655
3,588
-
3,588
5,352
8,940		 Restricted
Funds
2025
£’000
4,277
-
-
11
4,288
-
230
975
20
-
-
1,623
1,498
179
943
-
636
-
6,104
(1,816)
-
(1,816)
3,896
2,080		 Total
2025
£’000
7,878
3,911
296
446
12,531
1,867
253
1,407
22
107
-
1,782
1,649
1,479
1,319
61
780
33
10,759
1,772
-
1,772
9,248
11,020

There are no gains or losses other than as shown above. All activities are continuing. Comparative figures for restricted and unrestricted income and expenditure for the Statement of Financial Activities are shown in note 21

The notes on pages 18 to 38 form part of these financial statements.

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UNITED JEWISH ISRAEL APPEAL COMPANY NUMBER: 3295115 CONSOLIDATED BALANCE SHEET FOR THE YEAR ENDED 30 SEPTEMBER 2025

Notes
TANGIBLE FIXED ASSETS
7
INTANGIBLE FIXED ASSETS
7
SOCIAL INVESTMENTS
8
LONG TERM INVESTMENTS
9
CURRENT ASSETS
Debtors
11
Short term Investments
9
Cash at Bank and in Hand
CREDITORSdue within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
TOTAL NET ASSETS
REPRESENTED BY
Unrestricted funds
- General
- Designated
15
Restricted funds
13		 £’000
683
2,819
6,960
10,462
(3,637)
4,238
4,702		 30-Sep
30-Sep
2025
2024
£’000
£’000
£’000
129
121
61
46
1,705
1,497
2,300
1,552
1,260
2,509
3,580
7,349
(1,317)
6,825
6,032
11,020
9,248
11,020
9,248
3,679
1,673
8,940
5,352
2,080
3,896
11,020
9,248

Approved and authorised for issue by the Trustees on 18 June 2026 and signed on their behalf: Steven Noé

Simon Wagman

The notes on pages 18 to 38 form part of these financial statements

Page 15

UNITED JEWISH ISRAEL APPEAL COMPANY NUMBER: 3295115 CHARITY BALANCE SHEET FOR THE YEAR ENDED 30 SEPTEMBER 2025

Notes
TANGIBLE FIXED ASSETS
7
INTANGIBLE FIXED ASSETS
7
SOCIAL INVESTMENTS
8
LONG TERM INVESTMENTS
9
CURRENT ASSETS
Debtors
11
Short term Investments
9
Cash at Bank and in Hand
CREDITORSdue within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
TOTAL NET ASSETS
REPRESENTED BY
Unrestricted funds
- General
- Designated
15
Restricted funds
13		 £’000
889
2,819
6,812
10,520
(7,106)
820
4,709		 30-Sep
2025
£’000
129
61
1,705
2,300
3,414		 30-Sep
2024
£’000
£’000
121
46
1,497
1,552
1,130
2,509
3,490
7,129
(4,377)
2,752
5,968
5,968
399
1,673
2,072
3,896
5,968
7,609
7,609
5,529
2,080
7,609

Approved and authorised for issue by the Trustees on 18 June 2026 and signed on their behalf:

Steven Noé

Simon Wagman

The notes on pages 18 to 38 form part of these financial statements

Page 16

UNITED JEWISH ISRAEL APPEAL CONSOLIDATED CASH FLOW STATEMENT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Reconciliation of net expenditure to net cash
outflow/inflow from operating activities
Net income/(expenditure) for the reporting period
(as per the statement of financial activities)
Depreciation
Interest received
Decrease in debtors
Increase/(Decrease) in creditors
Decrease in long term liabilities
Net cash provided by operating activities
Cash flow from investing activities
Bank interest received
Purchase of fixed assets
Movement in short and long-term investments
Social Investments movement
Net Cash flows from investing activities
Net change in cash and cash equivalents in the
period
Cash and cash equivalents at the beginning of
the period
Cash and cash equivalents at the end of the
period		 2025
£’000
1,772
34
(446)
578
2,319
-
4,257
446
(57)
(1,058)
(208)
(877)
3,380
3,580
6,960		 2024
£’000
2,230
18
(441)
312
(205)
(556)
1,358
441
(43)
(28)
(23)
347
1,705
1,875
3,580

Analysis of changes in net debt

Cash
Short-term cash investments
Long-term cash investments
Total		 At 1 October
2024
£’000
3,580
2,509
1,552
7,641		 Cash
flows
£’000
3,380
310
748
4,438		 At 30
September
2025
£’000
6,960
2,819
2,300
12,079

The notes on pages 18 to 38 form part of these financial statements.

Page 17

UNITED JEWISH ISRAEL APPEAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. ACCOUNTING POLICIES

Accounting Policies for the Charity have also been applied to the Group.

a) Statement of compliance and Basis of Accounting

The financial statements are prepared under the historical cost convention which is consistent with the prior year. The format of the financial statements has been presented to comply with the Companies Act 2006, Charities Act 2011, FRS102 The Financial Reporting Standard applicable in the UK and Ireland and the Statement of Recommended Practice Accounting and Reporting by Charities (“SORP 2019”). The Charity is a Public Benefit Entity as defined by FRS102.

In the opinion of the Trustees, the activities of the Charity’s trading subsidiary company, UJ Events Plus Ltd and the unincorporated charity, The Jewish Philanthropic Association for Israel and the Middle East (JPAIME) for which it is a Corporate Trustee are considered to be a group and therefore consolidated financial statements have been prepared. The consolidation has been carried out on a line-by-line basis.

b) Going concern

Having assessed the Charity’s financial position, its plans for the foreseeable future, the Trustees are satisfied that the financial statements have been prepared on a going concern basis. This assessment has been based on the review of budgets and forecasts prepared to cover a period in excess of 12 months from the date the accounts are approved. This assessment has considered the risks and uncertainties faced by the charity.

c) General information

The Charity is a company limited by guarantee, incorporated in England and Wales (company number: 3295115) and a charity registered in England and Wales (charity number: 1060078) and Scotland (charity number: SC 039181). The Charity’s registered office address is 4[th] Floor, Amelie House, 221 Golders Green Road, London NW11 9DQ.

d) Income

Income is included in the Statement of Financial Activities when the charity is legally entitled to the income, receipt is probable, and the amount can be measured reliably

Page 18

UNITED JEWISH ISRAEL APPEAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

e) Expenditure

Expenditure is recognised as soon as the related liability is incurred and has been classified under headings that aggregate all costs relating to that category.

Liabilities are recognised as soon as there is a legal or constructive obligation committing the Charity to the expenditure.

Employment benefits, including holiday pay, are recognised in the period in which they are earned. Termination benefits are recognised in the period in which the decision is made and communicated to the relevant employee(s).

Expenditure on raising funds includes direct fundraising and marketing costs.

Expenditure on charitable activities comprises charitable grant giving and programmes implemented by the Charity as set out in note 3 in Israel and the UK

Restricted fund expenditure represents funds passed on to other organisations in satisfaction of the specific criteria under which they were raised.

Support costs represent indirect costs relating to raising funds and the Charity’s charitable activities. Support costs, including governance costs, are allocated to activities.

Governance costs comprise the costs of running the charity, including strategic planning for its future development, auditors’ remuneration, certain legal costs and all costs of complying with constitutional and statutory requirements, such as costs of Board meetings and of preparing the statutory accounts. In accordance with the provisions of SORP 2019, governance costs are now included within support costs.

Staff costs are allocated according to the functions of staff as well as an estimate of the time spent by them in promoting the programmes of the Charity.

f) Grants Payable Policy

Grants payable are charged when the offer is conveyed to the recipient and all the conditions attaching to these grants are fulfilled.

g) Tangible and Intangible Fixed Assets and Depreciation

Fixed assets are initially recognised at cost. Items of furniture, apparatus and equipment, and desk or laptop computers, costing less than £2,000 are charged against income in the year of purchase. Assets with a cost of £2,000 or more are capitalised and stated at cost less depreciation. Depreciation is provided at rates calculated to write off

Page 19

UNITED JEWISH ISRAEL APPEAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

the cost less estimated residual value of each asset on a straight-line basis over its expected useful life as follows:

Freehold Premises 2% Leasehold Premises over life of lease Computer Equipment between three and seven years Assets under Finance Lease over life of lease Intangibles (Software) between three and seven years

The carrying values of fixed assets are reviewed for impairment in accordance with the requirements of FRS102.

h) Social Impact Investments

Social Impact Investments are programme related loan and equity investments which are initially recognized at the amount paid. The carrying amount of loans is adjusted in subsequent years to reflect repayments and any accrued interest and adjusted if necessary for any impairment. Likewise, equity investments are reviewed for any impairment triggers and provisions made as appropriate.

i) Investments

Investments are included at market value at the balance sheet date. The investments are considered to be fully impaired when they are received with sales restrictions, or a reliable valuation cannot be obtained. Any recognized gains and losses on revaluation or disposals are combined in the statement of financial activities. Income from investments is included in the year in which it is received.

j) Financial instruments

Basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable are accounted for on the following basis:

Cash and cash equivalents

Cash and cash equivalents include cash in hand, notice and term deposits of less than 95 days held at banks. Bank overdrafts, when applicable, are shown within current liabilities.

Short term investments

Short term investments comprise of short-term liquid investments with original maturities greater than 95 days, but less than twelve months.

Debtors and creditors

Debtors and creditors are measured at the transaction price less any provision for impairment. Any losses arising from impairment are recognized as expenditure.

Bank borrowings

Liabilities for borrowings which are subject to a market rate of interest are measured at the value of the amount advanced, less capital repayments.

Page 20

UNITED JEWISH ISRAEL APPEAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

k) Leasing

Assets obtained under finance leases and hire purchase contracts are capitalised in the balance sheet and depreciated over their estimated useful lives. The interest element of the rental obligations is charged to the Statement of Financial Activities over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding. Rentals payable under operating leases are charged to the Statement of Financial Activities as incurred over the term of the lease.

l) Pensions

Contributions to employees’ personal pensions and to the Zionist Federation Staff Pension Scheme defined benefit pension scheme are recognised as expenditure when they fall due.

The Zionist Federation Staff Pension Scheme (ZFSPS) is a multi-employer defined benefit scheme for which the Charity’s share of the underlying assets and liabilities cannot be separately identified. This scheme is therefore accounted for as a defined contribution scheme in accordance with section 28 of FRS102. Amounts payable in respect of agreed deficit reduction plans are recognised as a liability at the discounted value of expected future payments. As at 30 September 2025, the scheme has indicated that no deficit reduction contributions are due.

Service costs, curtailments, settlement gains and losses, net financial returns and remeasurement gains and losses are included in the Statement of Financial Activities in the year to which they relate.

Changes in the assets and liabilities of the scheme in the year are disclosed and allocated as follows:

The assets, liabilities and movements in the surplus or deficit of the scheme are calculated by qualified independent actuaries as an update to the latest full actuarial valuation. Details of the scheme assets and liabilities and major assumptions are shown in note 15.

m) Foreign exchange

Exchange differences on US Dollar or Israeli Shekel balances held at the end of the financial year for projects pending transfer are accounted for within charitable expenditure, whether a gain or a loss.

Page 21

UNITED JEWISH ISRAEL APPEAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

n) Taxation

As a registered charity within the definition of Sections 466 to 493 of the Corporation Tax Act 2010, the charity is exempt from taxation on the surpluses generated by its charitable activities. Irrecoverable VAT is not separately analysed and is charged to the Statement of Financial Activities when the expenditure to which it relates is incurred and is allocated as part of the expenditure to which it relates.

o) Funds

General funds comprise the accumulated surplus or deficit from the Statement of Financial Activities which is not restricted nor designated funds. They are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity. Designated funds comprise funds that have been set aside at the discretion of the Trustees for specific purposes. Restricted income funds comprise unexpended balances of donations and grants held in trust to be applied for specific purposes.

p) Contingent assets

The Charity recognises donations pledged but not yet received at the balance sheet date as a contingent asset. Such amounts are considered to be possible future assets which could materialise following the balance sheet date, where receipt is not virtually certain at the accounting reference date.

q) Critical accounting estimates and areas of judgement

The Trustees make estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by nature, seldom equal the related actual results.

The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the financial year are noted below:

Page 22

UNITED JEWISH ISRAEL APPEAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. SUBSIDIARY ENTITIES

A) UJ EVENTS PLUS LIMITED

The results of the Charity’s subsidiary, UJ Events Plus Limited, Company registration in England as a private company limited by shares number: 02194244 which is included in the group accounts (see note 1a), are as follows:

Turnover
Less: Cost of sales
Net Operating income
Less: Administrative expenses
Operating loss
Deed of Covenant payments to UJIA
Loss for the year
CURRENT ASSETS
Debtors
Cash at bank and in hand
CREDITORS due within one year
NET CURRENT LIABILITIES
NET LIABILITIES
CAPITAL AND RESERVES
Called up share capital
Profit and loss account		 2025
£’000
296
(291)
5
(6)
(1)
-
(1)
2025
£’000
11
129
140
(197)
(57)
(57)
-
(57)
(57)		 2024
£’000
187
(239)
(52)
(4)
(56)
-
(56)
2024
£’000
43
75
118
(174)
(56)
(56)
-
(56)
(56)

Page 23

UNITED JEWISH ISRAEL APPEAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. SUBSIDIARY ENTITIES (CONTINUED)

B) THE JEWISH PHILANTHROPIC ASSOCIATION FOR ISRAEL AND THE MIDDLE EAST (JPAIME )

The results of the Charity’s subsidiary, JPAIME an unincorporated charity, registration number: 256689, which is included in the group accounts (see note 1a), are as follows:

INCOME AND EXPENDITURE
Income from:
Voluntary income donations & tax refunds
Voluntary income legacies
Investment income
Total income
Expenditure on:
Fundraising
Charitable activities
Total expenditure
Net income for the year
Actuarial gains - ZF Pension scheme
Net Movement in funds
Funds brought forward
at 1 October 2024
Funds carried forward
at 30 September 2025		 Total
2025
£’000
7
2
126
135
-
3
3
132
-
132
3,336
3,468		 Total
2024
£’000
8
200
130
338
-
5
5
333
538
871
2,465
3,336

Both totals in 2025 and 2024 were unrestricted funds.

Page 24

UNITED JEWISH ISRAEL APPEAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. SUBSIDIARY ENTITIES (CONTINUED)

Notes
CURRENT ASSETS
Debtors
6
Cash at bank and in hand
CREDITORSdue within one year
7
NET CURRENT ASSETS
CREDITORS:Amounts falling due
after one year pension accrual
8
NET ASSETS
REPRESENTED BY:
Unrestricted funds		 £’000
3,450
20		 30-Sep
2025
£’000
3,468
-		 £’000
3,323
15		 30-Sep
2024
£’000
3,336
-
3,470 3,338
(2) (2)
3,468 3,336
3,468
3,468		 3,336
3,336

Page 25

UNITED JEWISH ISRAEL APPEAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

3.ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

Israel Programmes
Educational Infrastructure (Capital Projects)
Educational Programmes - Israel
Social Welfare & Medical Programmes
Employment & Social Investment
Programmes
Absorption & Victim Support
Response to October 7th - Emergency
Response to October 7th - Recovery
UK programmes
Education Programmes - UK
Israel Experience
Research & Evaluation
Community Education & Awareness
Welfare		 Grants
Other
Charitable
expenses
Support &
Governance
costs
Total 2025
£’000
£’000
£’000
£’000
230
-
23
253
1,235
47
124
1,406
20
-
2
22
-
107
-
107
-
-
-
-
1,578
44
159
1,781
1,498
-
151
1,649
698
711
71
1,480
980
240
99
1,319
-
61
-
61
639
77
64
780
-
33
-
33
6,878
1,320
693
8,891		 Total 2024
£’000
468
1,765
47
168
14
3,657
412
1,227
864
74
1,015
25
9,736

All funds allocated by the Charity for expenditure in Israel are restricted to projects within its internationally recognised borders. Exchange rate movements in the years are accounted for within other charitable expenses and apportioned based on grant size. Comparative figures for 2024 as are as follows:

Israel Programmes
Educational Infrastructure (Capital
Projects)
Educational Programmes - Israel
Social Welfare & Medical Programmes
Employment & Social Investment
Programmes
Absorption & Victim Support
Response to October 7th - Emergency
Response to October 7th - Recovery
UK programmes
Education Programmes - UK
Israel Experience
Research & Evaluation
Community Education & Awareness
Welfare		 Grants
£’000
364
987
36
81
11
3,364
412
741
525
-
684
20
7,225		 Other
Charitable
expenses
£’000
58
217
6
80
2
293
-
477
302
74
249
2
1,760		 Support &
Governance
costs
£’000
46
561
5
7
1
-
-
9
37
-
82
3
751		 Total 2024
£’000
468
1,765
47
168
14
3,657
412
1,227
864
74
1,015
25
9,736

Page 26

UNITED JEWISH ISRAEL APPEAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The number of institutions receiving grants in the year was 93 (2024:131) and values for UJIA grants over £100,000 were as follows. Note within the non-emergency figures there are amounts paid in the financial year which may encompass grants, bursaries and subsidies awarded in multiple years and across multiple programme cycles.

2025 2024
£’000 £’000
Non Emergency/Recovery grants
Birthright Israel 507 177
Jewish Agency for Israel 460 619
UJIA Israel 323 248
Federation of Zionist Youth 233 167
Western Galilee College 230 315
B’nei Akiva 137 156
Shalom Hartman Institute 103 80
King David High School Manchester 101 106
Other Youth Movements under £100k 348 378
Other non-Emergency/Recovery grants 1319 1204
Total Emergency and Recovery grants
Kibbutz Be’eri 1,500 -
Jewish Agency for Israel 336 423
Regrow 245 -
Kiryat Shmona Community Centres 118 -
Enosh 100 -
Other emergency grants under £100k 818 3,353
Total Grants 6,878 7,226

4. SUPPORT & GOVERNANCE COSTS

Finance and Insurance
Staff
Office and IT
Legal fees
Audit fees		 Support
costs
Governance
costs
Total costs
2025
2025
2025
£’000
£’000
£’000
36
-
36
391
28
419
171
-
171
-
38
38
-
29
29
598
95
693		 Support
costs
Governance
costs
Total costs
2024
2024
2024
£’000
£’000
£’000
10
-
10
342
58
400
290
-
290
9
9
18
-
33
33
651
100
751

Page 27

UNITED JEWISH ISRAEL APPEAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. STAFF COSTS AND NUMBERS & COSTS OF KEY MANAGEMENT PERSONNEL

Staff costs comprise the following:
Salaries
National insurance
Pension scheme contributions
Split by:
Raising funds
Charitable Activities
Support and Governance
TOTAL		 2025
£’000
1,655
185
103
1,943
2025
£’000		 2024
£’000
1,589
159
91
1,839
2024
£’000
667 460
947 979
329 400
1,943 1,839

The Pension Contribution for the year was £102,000 (2024: £91,000).

No redundancy payments were made during the year (2024: nil). Staff related costs including recruitment were £55,000 (2024: £46,000).

The average total number of staff during the year, including those who worked part-time was 29 (full-time equivalent 28) (2024 was 29, full time equivalent 27). No provision has been made for accrued holiday pay since the amounts involved were not material.

The number of employees whose earnings in the year in relation to time spent on the Charity’s affairs exceed the equivalent of £60,000 p.a. excluding pension contributions and NI was:

2025 2024
£60,000 - £70,000 5 1
£70,000 - £80,000 3 3
£110,000 - £120,000 1 1
£130,000 - £140,000 1 1
£150,000 - £160,000 - 1
£160,000 - £170,000 1 -

Page 28

UNITED JEWISH ISRAEL APPEAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The total pension contributions for those earning in excess of £60,000 in the year was as follows:

2025 2024
£’000 £’000
Under money purchase schemes (2025:10 people, 2024: 7 people): 61 49

Staff costs are allocated according to the functions of the staff and form part of UK Educational programmes, Fundraising and Support, as appropriate.

The Charity considers that its Key Management Personnel comprise its Trustees and Executive Team. The total employer benefits including employer NIC, and pension contributions paid in respect of the Executive Team were £718,000 (2024: £663,000).

6. TRUSTEES’ EMOLUMENTS

No remuneration or re-imbursement of expenses were paid to the Trustees in either 2025 or 2024.

The Charity has an insurance policy that protects the Charity from losses arising from the negligence or default of its Trustees and Officers by indemnifying the charitable funds against the consequences of such neglect or default. The cost to the Charity of this insurance for the year was £16,906 (2024: £15,816), offering £5m of insurance cover (2024: £5m).

7. TANGIBLE and INTANGIBLE

FIXED ASSETS - Group and
Company
Cost
As at 1 October 2024
Additions
Disposals
Cost as at 30 September 2025
Depreciation
As at 1 October 2024
Charge for year
Disposals
Depreciation as at 30 September
2025
Net Book Value as at 30 September
2025
Net Book Value as at 1 October 2024		 Freehold
Property
2025
£’000
80
-
-
80
40
1		 Leasehold
Property
2025
£’000
108
23
-
131
27
14		 Computer
Equipment
2025
£’000
314
-
-
314
314
-
-		 Intangible
Fixed
Assets
2025
£’000
66
34
(23)
77
20
18
(22)		 Total
2025
£’000
568
57
(23)
602
401
33
(22)
41
39
40		 41
90
81		 314
-
-		 16
61
46		 412
190
167

Page 29

UNITED JEWISH ISRAEL APPEAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. SOCIAL IMPACT INVESTMENTS

Detailed information about our Social Impact portfolio can be found on our website

https://si3.ujia.org. While the portfolio mainly consists of loan investments, there are also equity investments (shown with asterisks).The Portfolio is as follows:

Ogen
Aluma
Hadarim Equity
Ogen -Emergency Loan
KIEDF - Emergency Loan
Ampersand
She Codes
*Abraham Hostel
Youth of Light
NOVT - Emergency loan
Moona
Enosh
Jump.in
Desert 19
Gvanim Shel Matok
Siraj
Lev19
KIEDF - Ethiopian Businesses
KIEDF - Arab-Israel Businesses		 2025
2024
£’000
£’000
734
655
180
160
109
96
97
-
97
-
90
80
71
-
65
58
63
100
54
48
37
-
30
54
25
48
21
22
19
27
8
26
5
9
-
13
-
100
1,705
1,497

9. SHORT TERM AND LONG TERM INVESTMENTS

Group Charity Group Charity
2025 2025 2024 2024
£’000 £’000 £’000 £’000
Long term investments 2,300 2,300 1,552 1,552
Short term Investments 2,819 2,819 2,509 2,509

Investments are held in Sterling Bonds and savings accounts.

Page 30

UNITED JEWISH ISRAEL APPEAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. OPERATING LEASE COMMITMENTS GROUP AND CHARITY
At 30 September 2025 the total of the future minimum lease
payments are:
Land and buildings:
Not later than one year
Later than one year and not later than five years
Total		 2025
2024
£’000
£’000
107
105
451
443
558
548

11. DEBTORS

Accrued legacy income
Amount owed from trading subsidiary company
Other debtors & prepayments		 Group
2025
£’000
311
-
372
683		 Charity
2025
£’000
311
166
412
889		 Group
2024
£’000
643
-
617
1,260		 Charity
2024
£’000
443
113
574
1,130

12. CREDITORS: AMOUNTS DUE WITHIN ONE YEAR

Jewish Philanthropic Association for Israel and the Middle East
Other creditors
Other taxation and social security
Grants payable
Accruals and deferred income		 Group
2025
£’000

-
130
52
3,423
32
3,637		 Charity
2025
£’000
3,450
153
52
3,423
28
7,106		 Group
2024
£’000
-
411
45
769
92
1,317		 Charity
2024
£’000
3,123
411
45
769
29
4,377

Page 31

UNITED JEWISH ISRAEL APPEAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

13. ANALYSIS OF MOVEMENT IN RESTRICTED FUNDS

Israel Programmes
Oct 7th Emergency Programme
Oct 7th Recovery Programme
Bell Scholarships (Tel Hai)
Zefat Nursing School
Western Galilee College
Legacy for forestry
Carmiel Children’s Village
Legacy for engineering and drama
scholarships
Social Investment - Ogen
Legacy for welfare purposes
Other Israel projects (including
fundraising)
UK programmes
Mamlock House Fund
Ashdown Fellows
Israel Experience Bursaries
Other UK programmes		 Balance
B/F
Income during
Year
Expenditure
during year
Transfers
Balance
C/F
01-Oct-
24
30-Sep-25
£’000
£’000
£’000
£’000
£’000
1,880
320
(1,703)
-
497
166
1,127
(1,320)
88
61
83
-
-
-
83
84
-
(84)
-
-
313
-
(230)
-
83
85
-
(71)
-
14
24
48
(50)
-
22
36
-
(10)
-
26
524
-
-
(160)
364
88
-
-
(88)
-
205
2,163
(2,127)
160
401
47
-
(2)
-
45
23
-
-
-
23
127
275
(99)
(7)
296
211
355
(408)
7
165
3,896
4,288
(6,104)
-
2,080

Page 32

UNITED JEWISH ISRAEL APPEAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Restricted funds - Israel Programmes

Restricted funds - UK programmes

Transfers

Page 33

UNITED JEWISH ISRAEL APPEAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

14. ANALYSIS OF MOVEMENT IN RESTRICTED FUNDS FOR 2024

Israel Programmes
Oct 7th Emergency Programme
Oct 7th Recovery Programme
Bell Scholarships (Tel Hai)
Zefat Nursing School
Western Galilee College
Legacy for forestry
Carmiel Children’s Village
Legacy for engineering and drama
scholarships
Social Investment - Ogen
Ukraine Emergency Appeal
Legacy for welfare purposes
Other Israel projects (including fundraising)
UK programmes
Mamlock House Fund
Ashdown Fellows
Israel Experience Bursaries
Other UK programmes		 Balance
B/F
Income during
Year
Expenditure
during year
Transfers
Balance
C/F
01-Oct-
23
30-Sep-
24
£’000
£’000
£’000
£’000
£’000
-
5,982
(4,102)
-
1,880
-
578
(412)
-
166
92
-
(9)
-
83
201
-
(117)
-
84
359
269
(315)
-
313
85
-
-
-
85
112
21
(109)
-
24
46
-
(10)
-
36
469
55
-
-
524
68
-
(68)
-
-
88
-
-
-
88
450
422
(828)
161
205
49
-
(2)
-
47
31
-
(8)
-
23
150
261
(284)
-
127
18
845
(652)
-
211
2,218
8,433
(6,916)
161
3,896

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS ALSO FOR GROUP AND CHARITY

Group
Unrestricted
Funds
£’000
Fixed Assets
190
Social Investments
1,341
Long term
investments
2,300
Net current assets
5,109
8,940
Comparative figures for 2024 are as follows:
Group
Unrestricted
Funds
£’000
Fixed Assets
167
Social Investments
973
Long term investments
1,552
Net current assets
2,660
5,352		 Charity
Unrestricted
Funds
£’000
190
1,341
2,300
1,698
5,529
Charity
Unrestricted
Funds
£’000
167
973
1,552
(620)
2,072		 Group
Restricted
Funds
£’000
-
364
-
1,716
2,080
Group
Restricted
Funds
£’000
-
524
-
3,372
3,896		 Charity
Restricted
Funds
£’000
-
364
-
1,716
2,080
Charity
Restricted
Funds
£’000
-
524
-
3,372
3,896		 Group
Total
Funds
£’000
190
1,705
2,300
6,825
11,020
Group
Total
Funds
£’000
167
1,497
1,552
6,032
9,248		 Charity
Total
Funds
£’000
190
1,705
2,300
3,414
7,609
Charity
Total
Funds
£’000
167
1,497
1,552
2,752
5,968

Page 34

UNITED JEWISH ISRAEL APPEAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Restricted funds comprise funds provided by the donor for a specific purpose or in support of a specific project. Information about some of the projects currently being supported are provided in note 13 and further information can be made available upon request from our Registered Office.

Unrestricted funds comprise general donations which can be used at the discretion of the Trustees in accordance with the general aims and objectives of the Charity. These include funds which have been separately identified and designated by the Trustees for specific projects and for earmarked projects in the UK.

Movement in consolidated designated funds was as follows:

Designated Legacy
Trustee Allocations
Social Investments
Fixed Assets		 Balance B/F
01-Oct-24
-
9
1,497
167
1,673		 Income
during Year
3,120
86
495
-
3,701		 Expenditure
during year
-
(262)
38
-
(224)		 Transfers
-
218
(689)
23
(448)		 Balance
C/F
30-Sep-
25
3,120
51
1,341
190
4,702

Included in unrestricted designated funds are the non-restricted elements of the social impact investments, used to fund the evergreen investment cycle creating both social and financial returns over time, and a £3.1m legacy which will be used over a 4 year time frame in the UK and Israel.

16. RELATED PARTY TRANSACTIONS

Two trustees of UJIA were Directors of UJIA Israel in the 2023-2024 financial year but stood down in 2024-2025. UJIA staff act in a supervisory capacity as part of the financial control process in UJIA Israel. UJIA does not have control over UJIA Israel since UJIA acts in a supervisory capacity only. Some UJIA Israel staff act as agents of UJIA in monitoring the implementation of programmes in Israel. During the year, grants were made of £239,000 (2024: £113,000) towards UJIA Israel’s monitoring and core programme costs. At 30 September 2025, UJIA owed UJIA Israel £nil (2024 - £103,095) in respect of operational costs.

No payments were made to Trustees in the year for professional services. During the year, individual Trustees, including their family trusts, donated a total of £257k (2024: £472k) to the Charity.

17. PENSION SCHEME COSTS

The Charity participates in a multi-employer final salary pension scheme, the ZFSPS. It is not possible to identify the assets and liabilities of the scheme that are attributable to the Charity.

The most recent actuarial valuation of the scheme was carried out by the scheme’s actuaries as at 6 April 2023. The valuation revealed that the scheme was in a net surplus position and therefore no further deficit contributions are required. At the valuation date the past service funding level was 109% using the agreed actuarial assumptions for ongoing funding, which included single equivalent discount rates of 4.16% p.a. and RPI inflation of 3.42% p.a. Due to improvements in the projected funding position of the scheme, it was determined by the trustee that deficit contributions should cease with effect from February 2025 for employers whose pools were estimated to be materially in surplus. As a result, there is no obligation recognised as a liability within these financial statements as at 30 September 2025. A liability has been recognised at earlier dates.

Page 35

UNITED JEWISH ISRAEL APPEAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The liabilities of the scheme are shared with the Jewish Philanthropic Association for Israel & the Middle East (“JPAIME”) which is responsible for funding the pensions of those pensioners who were deferred and did not become employees of UJIA when the Charity started operations in January 1997.

Group - The movements on the provision are:
Provision at start of period
Deficit contributions paid
Unwinding of discount factor
Actuarial gains
Charity - The movements on the provision are:
Provision at start of period
Deficit contributions paid
Unwinding of discount factor
Actuarial gains		 2025
£’000
-
-
-
-
-
2025
£’000
-
-
-
-
-		 2024
£’000
836
(93)
-
(743)
-
2024
£’000
232
(27)
-
(205)
-

The UJIA also contributes to individual money purchase schemes for eligible staff members. The charge in the accounts represents normal contributions payable to the money purchase schemes of £120,000 (2024: £91,000).

18. CAPITAL COMMITMENTS

Contracted but not provided for - software Group
2025
£’000
-		 Group
2024
£’000
13		 Charity
2025
£’000
-		 Charity
2024
£’000
13
- 13 - 13

19. CONTINGENT ASSET

In addition to voluntary income amounts recorded at year end, a further £1,341k had been pledged to UJIA but not yet received (2024: £857k), which is being recognised as a contingent asset. This is because UJIA policy does not consider there to be entitlement to these funds until date of receipt.

Page 36

UNITED JEWISH ISRAEL APPEAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

20. POST BALANCE SHEET EVENT

In January 2026, a transfer agreement was signed, effective 1 February 2026, to transfer residual funds from: Jewish Child's Day, a charitable incorporated organisation, registered charity number 1195764, (JCD); and Jewish Child's Day, a charitable unincorporated association, registered charity number 209266, (Legacy JCD ); to UJIA. UJIA have established a grant allocations committee whose purpose will be to oversee the award of grants from the residual JCD funds.

Page 37

UNITED JEWISH ISRAEL APPEAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

21. COMPARATIVE FIGURES 2024 CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES

Notes
INCOME AND EXPENDITURE
INCOME FROM:
Voluntary Income
Donations
Legacy income
Trading income
Investment Income
Total income
EXPENDITURE ON:
Raising funds
Charitable Expenditure on Israel Programmes
- Educational Infrastructure (Capital Projects)
- Education programmes
- Social Welfare & Medical programmes
- Employment & Small Business programmes
- Absorption & Victim Support
- Response to October 7th - Emergency
- Response to October 7th - Recovery
Charitable Expenditure on UK programmes
- Education programmes
- Israel Experience
- Research & Evaluation
- Community Education & Awareness
- Welfare
Total expenditure
Net (expenditure)/income for the year
Transfer between funds
Actuarial gains - ZF Pension scheme
Net Movement in funds
Reconciliation of funds:
Funds brought forward at 1 October 2023
Funds carried forward at 30 September 2024		 Unrestricted
Funds
2024
£’000
2,936
807
187
441
4,371
1,136
46
983
5
103
1
-
-
1,115
565
74
368
5
4,401
(30)
(161)
743
552
4,800
5,352		 Restricted
Funds
2024
£’000
8,411
22
-
-
8,433
445
422
782
42
65
13
3,657
412
112
299
-
647
20
6,916
1,517
161
-
1,678
2,218
3,896		 Total
2024
£’000
11,347
829
187
441
12,804
1,581
468
1,765
47
168
14
3,657
412
1,227
864
74
1,015
25
11,317
1,487
-
743
2,230
7,018
9,248

Page 38

INDEPENDENT AUDITORS’ REPORT

TO THE TRUSTEES AND MEMBERS OF THE UNITED JEWISH ISRAEL APPEAL

We have audited the financial statements of the United Jewish Israel Appeal (the ‘charitable parent company’) and its subsidiaries (collectively referred to as the ‘group’) for the year ended 30 September 2025 which comprise the group statement of financial activities, group and charitable parent company balance sheets and statement of cash flows, the principal accounting policies and the notes to the financial statements. 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 group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s 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 trustees’ 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 group and charitable parent company’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 trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report and financial statements, 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.

Page 39

INDEPENDENT AUDITORS’ REPORT

TO THE TRUSTEES AND MEMBERS OF THE UNITED JEWISH ISRAEL APPEAL

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 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the charitable parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report including the strategic report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are 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 the trustees 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 trustees are responsible for assessing the group’s and the charitable parent company’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 trustees either

Page 40

INDEPENDENT AUDITORS’ REPORT

TO THE TRUSTEES AND MEMBERS OF THE UNITED JEWISH ISRAEL APPEAL

intend to liquidate the group or the charitable parent company or to cease operations, or have no realistic alternative but to do so.

Auditor’s 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 is detailed below:

We assessed the susceptibility of the group and the charity’s accounts to material misstatement, including how fraud might occur by:

Page 41

INDEPENDENT AUDITORS’ REPORT

TO THE TRUSTEES AND MEMBERS OF THE UNITED JEWISH ISRAEL APPEAL

Tested the implementation of key financial controls;

Assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and

Investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

Agreeing financial statement disclosures to underlying supporting documentation; Reading the minutes of meetings of trustee meetings; and

Enquiring of as to actual and potential litigation and claims.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify noncompliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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 charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charity’s trustees as a body, in accordance with Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members 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 charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

19 June 2026

Shachi Blakemore (Senior Statutory Auditor) For and on behalf of Buzzacott Audit LLP, Statutory Auditor 130 Wood Street London EC2V 6DL Buzzacott LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

Page 42