The trustees present their report and accounts for the year ended 31 December 2025.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016)
The Abraham Initiatives Ltd (“the UK charity”) supports the work of the Israeli NGO also called the Abraham Initiatives (“TAI”).
TAI, and the UK charity, view coexistence as the ability of people of different backgrounds and beliefs to live side-by-side in mutual respect. Coexistence is not assimilation; rather, its objective is to enable individuals and communities to live in a joint and shared society, while maintaining their own unique cultural identities.
TAI and the UK charity see civic equality for Israel's Arab and Jewish citizens as a moral and pragmatic imperative, whereby individual rights and the political, cultural and religious character of the Arab minority must be clearly and unambiguously recognised and respected.
TAI works to advance social transformation and policy change built on the values of coexistence, equality and cooperation by: Initiating and operating large-scale coexistence ventures and initiatives; Providing leadership, training and research to the coexistence field; Conducting public education, advocacy, training and consultation to government ministries and officials; Investing in strategic partnerships that promote the vision of shared citizenship. A pioneer in this work, TAI serves as a central resource for coexistence professionals in Israel and worldwide.
TAI’s unique position in the field of Jewish-Arab relations is reflected through its ability to bring about change through governmental bodies and at the same time, work hand-in-hand with civil society organisations. As a reputable and professional issue leader, TAI forges partnerships, joint ventures and funding relationships which leverage its resources and impact. Such partnerships have been built in the public sector (with government ministries and authorities, the police, municipalities and local councils) and with leading Jewish-Arab NGO's, foundations, Jewish Federations, friends and supporters from around the world, policy and advocacy organisations and service providers in the field.
The UK charity promotes TAI’s vision and mission to enhance co-existence and equality among Arabs and Jews in Israel by focusing on the following three strategic goals in the UK:
Fundraising – raise funds for TAI to enable it to promote its programs and initiatives, as well as for the UK charity’s local operations. This is the primary goal of the UK charity.
Advancement of education and raising of awareness – promotion of better knowledge, education and awareness in the UK to issues concerning coexistence and equality of Jews and Arabs in Israel.
Creating synergy between Israel and the UK –the UK charity will foster cooperation aimed at advancing coexistence and equality, as well as synergy between Israeli bodies, individuals, initiatives and programmes with respective agencies and institutions in the UK. Cooperation will enable the transfer of knowledge, capacities and information as well as formulation and implementation of joint initiatives.
The UK charity’s directors (referred to as "Trustees" in UK charity law) are responsible for the management and direction of the UK charity. The Board of Directors currently comprises 14 members, including Chairperson and Treasurer.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
In a challenging environment the UK charity raised £321,248 in 2025, compared to £269,646 in 2024.
Review of progress and achievements
Development Work
2025 remained a challenging and important year for The Abraham Initiatives, with the ongoing conflict and heightened tensions continuing to reinforce the need for sustained investment in Jewish-Arab equality, partnership and shared society in Israel.
The UK Charity continued to build relationship with existing and prospective donors, foundations and other stakeholders, while creating opportunities for supporters to hear directly from colleagues leading the work in Israel.
Communications Work
Throughout the year, we continued to strengthen communications and engagement with donors, supporters and wider audiences. Communications focused on providing timely updates from Israel, demonstrating the continued importance of Jewish-Arab partnership during a period of conflict and uncertainty, and increasing the awareness of The Abraham Initiatives' practical work to advance equality and shared society.
Communications activity also supported the February visit and the development and launch of the Jezreel Valley campaign, providing supporters with clear opportunities to learn more about and engage with our work.
Organisational Development
The UK Charity continued to work closely with colleagues at The Abraham Initiatives in Israel to ensure UK activity reflected organisational priorities and responded effectively to developments on the ground.
UK Events
A key focus of our UK engagement in 2025 was the three-day visit by The Abraham Initiatives’ Co-CEOs in February. During the visit, we organised a series of private donor briefings, meetings and public education events, enabling supporters and stakeholders to hear directly about the organisation’s work and the challenges facing Jewish-Arab relations in Israel.
Later in the year the UK charity developed a new fundraising campaign focused on The Abraham Initiatives’ work in the Jezreel Valley, an area where significant disparities between Jewish and Arab communities continue to affect access to resources, services and economic opportunities. The campaign was formally launched in November and seeks to generate dedicated UK support for this important regional work. This campaign created a new opportunity to engage donors around a focused, long-term programme designed to address inequalities and strengthen regional cooperation between Jewish and Arab communities.
Together, these activities helped deepen relationships with existing supporters, introduce The Abraham Initiatives to new audiences and build the foundations for increased UK engagement and support.
Reserves Policy
The object of the charity is to fund The Abraham Initiatives in Israel (the parent charity). Accordingly the intention is to pass all surplus resources to the parent charity subject to reserves being maintained at a level deemed prudent and such as enable the running costs of the charity to be met for 12 months.
The charity is a company limited by guarantee and was incorporated on 21 November 2006 and registered as a charity on 8 June 2007. The charity operates from the registered address 148 Kew Road Richmond upon Thames, Surrey, TW9 2AU.
The charity's directors (referred to as "Trustees" in UK charity law) are responsible for the management and direction of the charity.
The trustees, who are also the directors for the purpose of company law, and who served during the year were:
The committee members are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company. They are also responsible for safeguarding the assets of the charity and hence for taking responsible steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice, "Accounting and Reporting by Charities" (SORP 2005) issued in May 2008 and in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
On behalf of the board
The trustees, who are also the directors of The Abraham Initiatives Ltd for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report to the trustees on my examination of the financial statements of The Abraham Initiatives Ltd (the charity) for the year ended 31 December 2025.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
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 that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements 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 financial statements 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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The Abraham Initiatives Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is 3rd Floor Chancery House, St Nicholas Way, Sutton, Surrey, SM1 1JB.
The financial statements have been prepared in accordance with the Companies Act 2006 and "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used.
Donations are recognised upon receipt.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Raising funds
Management and office costs
Insurance
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year (2024 - none).