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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 2025 |

| for |

| Aliyah Highways |

Aliyah Highways

Contents of the Financial Statements

for the Year Ended 30 September 2025

| 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 |  | 13

Aliyah Highways (Registered number: 04495365)

Report of the Trustees

for the Year Ended 30 September 2025

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 2025. 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 2025

ACHIEVEMENTS 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 3 new church groups, a conference for Pastors & Leaders in Northhampton, interviews on Revelation TV, Genesis Radio and various meetings on zoom with different groups. She also kept in contact with leadership of other related ministries in the UK - Prayer, for Israel, Bridges for Peace and Ebenezer Operation Exodus. In addition, we held a day conference in East Kilbride, Scotland jointly with Prayer for Israel. This was a successful meeting, and we hope to have further similar days.

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.

Dr Wright also has had a number of articles relating to Israel and aliyah published in Sword Magazine, Heart Newspaper and other publications throughout the year. He has spoken in a number of universities also, mainly on anti-semitism.

Mirjam has continued work on a part time basis largely developing our social media presence but also taking on various administrative duties, including book-keeping.

The outbreak of war between Russia and Ukraine has continued to affect our work and teams in those countries. We have been able to continue to help many Jewish Ukrainian refugees who left Ukraine via Moldova. 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. There continue to be some long term Jewish refugees In Poland and we partner with a Polish charity, Simkha Dom to help pay for their paperwork costs when they arise. We continue supporting aliyah, particularly in France and Georgia as well and also other nations as required. We are also seeing a rise in aliyah in the UK due to rising anti-semitism and we have helped a number of people with their aliyah process from here. We are seeing a rise in aliyah also from other countries, most notably France.

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'.

We have lost our donors for the children's work in Ukraine resulting in much less activity here. We have not ruled out helping them in the future either on a monthly basis or with occasional grants.

Aliyah Highways (Registered number: 04495365)

Report of the Trustees

for the Year Ended 30 September 2025

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 months' 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 4. Three new Trustees were appointed in this period.

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. On behalf of the Trustees, Pat Frame spent time overseeing and visiting the various projects that Aliyah Highways has chosen to sponsor and is in regular contact with those we support.

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

Registered office

Ezra UK

Initial Business Centre

Wilson Business Park

Manchester

M408WN

Aliyah Highways (Registered number: 04495365)

Report of the Trustees

for the Year Ended 30 September 2025

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 25 April 2026 and signed on its behalf by:

R H McNeill - 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 2025.

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 2025

| 30.9.25 |  | 30.9.24

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 90,247 |  | 13,000 |  | 103,247 |  | 85,384 |

Other trading activities | 2 | 221 |  | - |  | 221 |  | - |

Investment income | 3 | 126 |  | - |  | 126 |  | 159 |

Total | 90,594 |  | 13,000 |  | 103,594 |  | 85,543 |

EXPENDITURE ON

Raising funds | 2,270 |  | - |  | 2,270 |  | - |

Charitable activities

Direct charitable | 87,060 |  | 18,040 |  | 105,100 |  | 104,883 |

Total | 89,330 |  | 18,040 |  | 107,370 |  | 104,883 |

NET INCOME/(EXPENDITURE) | 1,264 |  | (5,040 | ) | (3,776 | ) | (19,340 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 11,727 |  | 10,151 |  | 21,878 |  | 41,218 |

TOTAL FUNDS CARRIED FORWARD | 12,991 |  | 5,111 |  | 18,102 |  | 21,878 |

Aliyah Highways (Registered number: 04495365)

Balance Sheet

30 September 2025

| 30.9.25 |  | 30.9.24

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

CURRENT ASSETS |

Debtors | 8 | 2,630 |  | - |  | 2,630 |  | 2,216 |

Cash at bank | 12,101 |  | 5,111 |  | 17,212 |  | 21,342 |

14,731 |  | 5,111 |  | 19,842 |  | 23,558 |

CREDITORS |

Amounts falling due within one year | 9 | (1,740 | ) | - |  | (1,740 | ) | (1,680 | )

NET CURRENT ASSETS | 12,991 |  | 5,111 |  | 18,102 |  | 21,878 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 12,991 |  | 5,111 |  | 18,102 |  | 21,878 |

NET ASSETS | 12,991 |  | 5,111 |  | 18,102 |  | 21,878 |

FUNDS | 10

Unrestricted funds | 12,991 |  | 11,727 |

Restricted funds | 5,111 |  | 10,151 |

TOTAL FUNDS | 18,102 |  | 21,878 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 2025

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 25 April 2026 and were signed on its behalf by:

R H McNeill - Trustee

Aliyah Highways

Notes to the Financial Statements

for the Year Ended 30 September 2025

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 2025

2. | OTHER TRADING ACTIVITIES

| 30.9.25 |  | 30.9.24

£ | £ |

| Sales income | 221 |  | - |  |

3. | INVESTMENT INCOME

| 30.9.25 |  | 30.9.24

£ | £ |

| Deposit account interest | 126 |  | 159 |  |

4. | GRANTS PAYABLE

|  | Grants to institutions |  | Grants to individuals |  | Support costs | Total |

| £ |  | £ |  | £ | £ |  |

| Ezra France |  | 17,898 |  | - |  | - |  | 17,898 |  |

| Poland- Simkha Dom |  | 11,345 |  | - |  | - |  | 11,345 |  |

| Armenia |  | - |  | 4,636 |  | - |  | 4,636 |  |

| Azerbaijan |  | - |  | 13,860 |  | - |  | 13,860 |  |

| France |  | - |  | 2,234 |  | - |  | 2,234 |  |

| Georgia |  | - |  | 6,130 |  | - |  | 6,130 |  |

| Israel |  | - |  | 17,709 |  | - |  | 17,709 |  |

| Mexico |  | - |  | 228 |  | - |  | 228 |  |

| Moldova |  | - |  | 1,895 |  | - |  | 1,895 |  |

| Spain |  | - |  | 247 |  | - |  | 247 |  |

| Switzerland |  | - |  | 2,597 |  | - |  | 2,597 |  |

| UK |  | - |  | 5,319 |  | - |  | 5,319 |  |

| Uzbekistan |  | - |  | 3,641 |  | - |  | 3,641 |  |

| International transfer charge |  | - |  | - |  | 1,115 |  | 1,115 |  |

|  | 29,243 |  | 58,496 |  | 1,115 |  | 88,854 |  |

5. | NET INCOME/(EXPENDITURE)

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Deficit on disposal of fixed assets | - |  | 1,712 |  |

Aliyah Highways

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | TRUSTEES' REMUNERATION AND BENEFITS

| No fees were paid to trustees or key management personnel during the year ended 30 September 2025 (2024: £Nil).

| Trustees' expenses

| A total of £591 (2024: £Nil) was paid by the charity in relation to travel costs for two trustees.

7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| funds |  | funds |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 72,385 |  | 12,999 |  | 85,384 |

| Investment income | 159 |  | - |  | 159 |

| Total | 72,544 |  | 12,999 |  | 85,543 |

| EXPENDITURE ON

| Charitable activities

| Direct charitable | 96,230 |  | 8,653 |  | 104,883 |

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

| RECONCILIATION OF FUNDS

| Total funds brought forward | 35,413 |  | 5,805 |  | 41,218 |

| TOTAL FUNDS CARRIED FORWARD | 11,727 |  | 10,151 |  | 21,878 |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 30.9.25 |  | 30.9.24

£ | £ |

| Gift Aid recoverable | 2,630 |  | 2,216 |  |

Aliyah Highways

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 30.9.25 |  | 30.9.24

£ | £ |

| Accrued expenses | 1,740 |  | 1,680 |  |

10. | MOVEMENT IN FUNDS

| Net |  | Transfers |  |

| At |  | movement |  | between |  | At |

| 1.10.24 |  | in funds |  | funds |  | 30.9.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 11,727 |  | 2,661 |  | (1,397 | ) | 12,991 |  |

| Designated Fumd | - |  | (1,397 | ) | 1,397 |  | - |  |

11,727 |  | 1,264 |  | - |  | 12,991 |  |

| Restricted funds

| Chesed fund | 10,151 |  | (5,040 | ) | - |  | 5,111 |  |

| TOTAL FUNDS | 21,878 |  | (3,776 | ) | - |  | 18,102 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 89,394 |  | (86,733 | ) | 2,661 |  |

| Designated Fumd | 1,200 |  | (2,597 | ) | (1,397 | ) |

90,594 |  | (89,330 | ) | 1,264 |  |

| Restricted funds

| Chesed fund | 13,000 |  | (18,040 | ) | (5,040 | ) |

| TOTAL FUNDS | 103,594 |  | (107,370 | ) | (3,776 | ) |

| Comparatives for 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 |  |

Aliyah Highways

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

10. | MOVEMENT IN FUNDS - continued

| Comparative 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 | ) |

| 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.

11. | RELATED PARTY DISCLOSURES

| There were no related party transactions, other than those disclosed in note 6 to these accounts.

12. | INDEPENDENT EXAMINER'S REMUNERATION

|  | 2025 |  |  | 2024 |  |

| £ |  |  | £ |  |

| Independent Examiner's remuneration |  |  | 1,680 |  |  | 1,620 |  |