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REGISTERED COMPANY NUMBER: 04495365 (England and Wales)
REGISTERED CHARITY NUMBER: 1094773













Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Aliyah Highways

Aliyah Highways






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Report of the Trustees 1 to 4

Independent Examiner's Report 5

Statement of Financial Activities 6

Balance Sheet 7 to 8

Notes to the Financial Statements 9 to 14

Aliyah Highways (Registered number: 04495365)

Report of the Trustees
for the Year Ended 30 September 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the charity are:

a) To relieve the need in the UK and elsewhere, in particular but without prejudice to the generality of the foregoing in the countries of the former Soviet Union, particularly (but not exclusively) amongst people of the Jewish faith, such relief to include (but not by way of limitation) the support of children living in orphanages, the support of children living in needy families, the support of widows and elderly persons in need and the support of poor emigrants of the Jewish faith or of Jewish ancestry to make Aliyah.

b) To advance the education of the public in Jewish history, culture and religion by the production of written and visual material and the promotion of educational events for the education of both children and adults in particular (but not exclusively) for the persons of Jewish faith.

c) To advance the education of Christian and Jewish communities throughout the world about their respective cultures and beliefs and the common origins of such cultures and beliefs.

d) To provide in the interests of social welfare facilities for leisure time occupation which are capable of improving the condition of life for those persons for whom they are provided by reason of their youth or age or by reason of their being provided for by the public at large.

The trustees have complied with the duty in section 17(5) of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.


Aliyah Highways (Registered number: 04495365)

Report of the Trustees
for the Year Ended 30 September 2024

ACHIEVEMENT AND PERFORMANCE
Development, Activities and Achievements
The charity is funded at present solely by donations, which have been received both from individuals and groups (including churches) from the UK, Ireland, USA and also from Poland. We also receive a grant from AA Trust which is specifically to help those making aliyah who have certain health conditions or are in extreme poverty.

The aliyah course, written by Pat Frame with the aim of educating the Christian Community of the importance and biblical basis of Aliyah has been taught in Holland and UK. Pat also spoke in various meetings throughout the year, teaching on Aliyah. This included a small conference in North Wales organised by Prayer for Israel and a day conference in Edinburgh organised by International Christian Embassy (ICEJ). She also kept in contact with leadership of other related ministries in the UK - Bridges for Peace and Ebenezer Operation Exodus.

One of our volunteers, Dr Fred Wright, has developed very strong relationships with the Chief Rabbis (Ashkenazi and Sephardic) in Manchester and, mainly as a result of this, has been able to help a number of Jewish families make aliyah from UK. They have not needed financial help but have needed information and support. The costs to Ezra UK are expenses for Dr Wright.

The aid project has now stopped due to the fact that Ministry to Israel where we sent the aid to, is now receiving brand new items from stores in Israel and also by container from the USA. With the rising costs of sending containers, it was not considered worth the effort and expense to send containers of second hand materials.

In August 2024 Mirjam Wagner-Cullen joined our UK team on a part time self-employed basis. As Pat's work is largely concerned with Ezra International's work overall and the work in other nations, Mirjam will seek to develop the work more in UK, particularly in relation to social media, written newsletters and help with other administration as required.

The outbreak of war between Russia and Ukraine has continued to affect our work and teams in those countries. We have been able to help many Jewish Ukrainian refugees who left Ukraine via Moldova and Poland. An average of around 50 Ukrainian Jewish refugees continue to leave Ukraine for Israel via Moldova every month. They are helped both by our teams in Ukraine and Moldova. In Poland we partner with a Polish charity, Simkha Dom. There are few Jewish refugees now leaving Ukraine via Poland for Israel as there is no possibility for consular checks there. However, there are still some long-term refugees there who are still in the process of sorting out their paperwork. The refugees have been helped with food, clothing, accommodation, transport, documents and, above all, moral support. We continue supporting aliyah, particularly in France and Georgia as well and also other nations as required, particularly Mexico and Uzbekistan.

FINANCIAL REVIEW
Grant-making policies
It is the policy of the charity to consider grants to organisations that are already working in the area of 'helping Jewish people to Israel', particularly, at present, in the former Soviet Union countries and South America. Currently, the charity is not directly involved in either doing the work or employing staff. The intention is to make grants on a regular basis (usually monthly), as funds allow, facilitating the longer-term sustainability of activities. All applications for funds must be in writing and from organisations and groups that have proven experience and a track record that demonstrate their role in 'helping Jewish people to Israel'.

Grants have also been made to support Ezra's children's work in Ukraine under the project title Abacus - Children Count. The work in Ukraine is of long standing and the team members highly qualified. They are working with 'at risk' children living in very poor conditions. This work has continued in Ukraine during the war and the teams have been feeding around 200 needy families in Kyiv monthly.


Aliyah Highways (Registered number: 04495365)

Report of the Trustees
for the Year Ended 30 September 2024


FINANCIAL REVIEW
Reserves policy
The trustees recognise their legal duty to apply the charity's income within reasonable time after receipt. However, in order to ensure that the charity can remain viable in the longer term, trustees consider that it is prudent to set aside a portion of income in order to ensure that there is no disruption to its activity when available income does not match the desired levels of expenditure.

In arriving at the appropriate level of income to keep in reserve, the trustees have reviewed current best practice and evaluated the potential risks to its planned level of activity and the likelihood that they might occur. Following this review, in April 2017, it was agreed that a general reserve be maintained from unrestricted income that was equivalent to no higher nor lower than three month's outgoings.

The trustees recognise however, that it may not be possible to adhere strictly to a predetermined level and this statement is regarded more as a declaration of good intent than a firm commitment.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Aliyah Highways is a company limited by guarantee and a registered charity. It is governed by its Memorandum and Articles of Association. Aliyah Highways became a registered charity on 26 November 2002.

Organisational structure
The trustees who have served during the period are named on page 3. There were no changes in the Trustees during this period. The power of appointing trustees is vested in the Board of Trustees as a whole.

The Board of Trustees is responsible for all aspects of the management and running of the charity and hold bi-annual meetings in furtherance of these responsibilities - during the pandemic these have been held over zoom. On behalf of the Trustees, Pat Frame, International Projects Director, spent time overseeing and visiting the various projects that Aliyah Highways has chosen to sponsor.

Wider network
Ezra UK (Aliyah Highways) is a separate legal entity from Ezra International. Ezra UK raises funds for aliyah projects which are overseen by Ezra International.

Risk management
The trustees are responsible for establishing and maintaining the charity's system of internal controls. The systems, which have been established and implemented, are designed to meet the particular needs of the charity. The trustees have also reviewed the major risks to which the charity is exposed and are confident that review systems have been established to mitigate those risks.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
04495365 (England and Wales)

Registered Charity number
1094773


Aliyah Highways (Registered number: 04495365)

Report of the Trustees
for the Year Ended 30 September 2024

Registered office
Ezra UK
Initial Business Centre
Wilson Business Park
Manchester
M408WN

Trustees
R H McNeill
M Parker Chairman
Ms L J Hopley
C L Scott
P Frame (appointed 22.2.25)
E Maclachlan (appointed 22.2.25)
G Sneddon (appointed 22.2.25)

Company Secretary
E Maclachlan

Independent Examiner
A J Bennewith
FCA, FCPA, FFA, FFTA, FIPA, DChA, FRSA
Upper Ground Floor
18 Farnham Road
Guildford
Surrey
GU1 4XA

Solicitors
Farrer & Co
66 Lincoln's Inn Field
London
WC2A 3LH

Principal bankers
Lloyds Bank PLC
PO Box 340
2nd Floor
234 High Street
Exeter
EX4 3ZB

Approved by order of the board of trustees on 17 May 2025 and signed on its behalf by:





M Parker - Trustee

Independent Examiner's Report to the Trustees of
Aliyah Highways

Independent examiner's report to the trustees of Aliyah Highways ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








.......................................................

A J Bennewith
FCA, FCPA, FFA, FFTA, FIPA, DChA, FRSA
Upper Ground Floor
18 Farnham Road
Guildford
Surrey
GU1 4XA

Date: .............................................

Aliyah Highways

Statement of Financial Activities
for the Year Ended 30 September 2024

30.9.24 30.9.23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 72,385 12,999 85,384 113,226

Investment income 2 159 - 159 114
Total 72,544 12,999 85,543 113,340

EXPENDITURE ON
Charitable activities
Direct charitable 96,230 8,653 104,883 116,594

NET INCOME/(EXPENDITURE) (23,686 ) 4,346 (19,340 ) (3,254 )


RECONCILIATION OF FUNDS
Total funds brought forward 35,413 5,805 41,218 44,472

TOTAL FUNDS CARRIED FORWARD 11,727 10,151 21,878 41,218

Aliyah Highways (Registered number: 04495365)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 - - - 4,712

CURRENT ASSETS
Debtors 7 2,216 - 2,216 1,546
Cash at bank 11,191 10,151 21,342 36,580
13,407 10,151 23,558 38,126

CREDITORS
Amounts falling due within one year 8 (1,680 ) - (1,680 ) (1,620 )

NET CURRENT ASSETS 11,727 10,151 21,878 36,506

TOTAL ASSETS LESS CURRENT LIABILITIES 11,727 10,151 21,878 41,218

NET ASSETS 11,727 10,151 21,878 41,218
FUNDS 9
Unrestricted funds 11,727 35,413
Restricted funds 10,151 5,805
TOTAL FUNDS 21,878 41,218

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Aliyah Highways (Registered number: 04495365)

Balance Sheet - continued
30 September 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 17 May 2025 and were signed on its behalf by:





M Parker - Trustee

Aliyah Highways

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants payable are included in the SOFA when approved by the trustees and agreed with the other organisation. The value of such grants unpaid at the period end is accrued.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles - 25% reducing balance

Taxation
The charity is exempt from corporation tax on its charitable activities. The charity is not registered for Value Added Tax (VAT). Expenditure in these financial statements therefore includes VAT payable where appropriate.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.


Aliyah Highways

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. INVESTMENT INCOME
30.9.24 30.9.23
£    £   
Deposit account interest 159 114

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

30.9.24 30.9.23
£    £   
Depreciation - owned assets - 1,570
Deficit on disposal of fixed assets 1,712 -

4. TRUSTEES' REMUNERATION AND BENEFITS

No fees were paid to trustees or key management personnel during the year ended 30 September 2024, (2023: £253).

Trustees' expenses

No expenses were reimbursed to trustees during the year ended 30 September 2024.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 104,725 8,501 113,226

Investment income 114 - 114
Total 104,839 8,501 113,340

EXPENDITURE ON
Charitable activities
Direct charitable 88,774 27,820 116,594

NET INCOME/(EXPENDITURE) 16,065 (19,319 ) (3,254 )
Transfers between funds (12,189 ) 12,189 -
Net movement in funds 3,876 (7,130 ) (3,254 )

RECONCILIATION OF FUNDS
Total funds brought forward 31,537 12,935 44,472


Aliyah Highways

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£    £    £   
TOTAL FUNDS CARRIED FORWARD 35,413 5,805 41,218

6. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 October 2023 14,360
Disposals (14,360 )
At 30 September 2024 -
DEPRECIATION
At 1 October 2023 9,648
Eliminated on disposal (9,648 )
At 30 September 2024 -
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 4,712

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Gift Aid recoverable 2,216 1,546


Aliyah Highways

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Accrued expenses 1,680 1,620

9. MOVEMENT IN FUNDS
Net
At movement At
1.10.23 in funds 30.9.24
£    £    £   
Unrestricted funds
General fund 35,413 (23,686 ) 11,727

Restricted funds
Chesed fund 5,805 4,346 10,151

TOTAL FUNDS 41,218 (19,340 ) 21,878

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 72,544 (96,230 ) (23,686 )

Restricted funds
Chesed fund 12,999 (8,653 ) 4,346

TOTAL FUNDS 85,543 (104,883 ) (19,340 )


Aliyah Highways

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

9. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
At movement between At
1.10.22 in funds funds 30.9.23
£    £    £    £   
Unrestricted funds
General fund 9,858 16,065 (12,189 ) 13,734
Ukraine General Fund 21,679 - - 21,679
31,537 16,065 (12,189 ) 35,413
Restricted funds
Chesed fund 12,935 (19,319 ) 12,189 5,805

TOTAL FUNDS 44,472 (3,254 ) - 41,218

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 97,484 (81,419 ) 16,065
Ukraine General Fund 7,355 (7,355 ) -
104,839 (88,774 ) 16,065
Restricted funds
Chesed fund 8,501 (27,820 ) (19,319 )

TOTAL FUNDS 113,340 (116,594 ) (3,254 )

The purpose of each fund is as follows:

General Fund
These are unrestricted funds available to further the general purposes of the charity.

Chesed Fund
These are restricted funds dedicated to the Chesed project, which covers three main areas:
- Relief of poverty to Jewish families who are not necessarily making Aliyah.
- Finance to cover additional costs for Jewish people who have cancer and are making Aliyah.
- Humanitarian aid for sending out to Israel.


Aliyah Highways

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

10. RELATED PARTY DISCLOSURES

There were no related party transactions, other than those disclosed in note 4 to these accounts.

11. INDEPENDENT EXAMINER'S REMUNERATION

2024 2023
£    £   
Independent Examiner's remuneration 1,680 1,620