Difference between revisions of "KKL Charity Accounts"

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KKL Charity Accounts is a company (no. 05118360) and a registered charity (no. 1105998).
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{{short description|JNF UK donor-account charity trading as SmartGiving (company 05118360; charity 1105998)}}
 +
{{Infobox organization
 +
| name          = KKL Charity Accounts
 +
| other_name    = SmartGiving; formerly KKL Accounts
 +
| type          = Charitable company (limited by guarantee)
 +
| founded        = 4 May 2004 (company); 23 September 2004 (charity)
 +
| registration_id = Company 05118360; Charity 1105998
 +
| location      = 95 Church Road, London NW4 4FE
 +
| parent        = [[JNF Charitable Trust]] (225910 / 00355248)
 +
| website        = https://www.smartgiving.org.uk
 +
}}
  
 +
'''KKL Charity Accounts''' is a UK charitable company (no. 05118360) and registered charity (no. 1105998). Its working name is [[SmartGiving]] (previously KKL Accounts). It is the donor-account / charity-voucher arm of the [[JNF Charitable Trust]] group. [[JNF Charitable Trust]] is entitled to nominate a majority of the board; accounts are drawn separately then consolidated into JNF UK. Payroll and some administration are recharged by the parent. At 31 December 2023 the charity owed JNF Charitable Trust £665,644.<ref name="CCFull">[https://register-of-charities.charitycommission.gov.uk/en/charity-search/-/charity-details/4010499/full-print Full print], KKL Charity Accounts, Charity Commission.</ref><ref name="JNFWhat">[https://jnf.co.uk/kkl-charity-accounts/ What is KKL Charity Accounts?], JNF UK.</ref><ref name="Acc2023">[https://smartgiving.org.uk/wp-content/uploads/2025/09/Annual-Accounts-2023.pdf Report of the Trustees and Financial Statements year ended 31 December 2023], KKL Charity Accounts (SmartGiving).</ref><ref name="Acc2022">KKL Charity Accounts accounts year ended 31 December 2022, Charity Commission PDF (structure, related parties, parent).</ref>
  
 +
[[K.K.L. Executor and Trustee Company Limited]] is a sister JNF subsidiary (wills, executorship, legacy administration), not the same legal entity as KKL Charity Accounts.<ref name="JNFWhat"/><ref name="JNF2024">[https://jnf.co.uk/wp-content/uploads/2025/10/2025-Annual-Review-AW_MR2-Final-signed-for-the-website-1025.pdf JNF Charitable Trust Annual Report and Accounts 2024].</ref>
  
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KKL Charity Accounts is the charitable arm of KKL Executor and Trustees, a subsidiary of JNF Charitable Trust. [[SmartGiving]] is the trading name of KKL Charity Accounts.<ref> Our Organisations, KKL, archived on 13 December 2021 at https://archive.ph/wip/jZCVK </ref>
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== SmartGiving: how the pass-through works ==
  
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SMart Giving states that it has a high reputation in the Jewish community.” "Its wide variety of clients make donations to many charities, mainly registered in the UK.” <ref name="2020 Acc"> KKL Charity Accounts, Companies House, [https://s3.eu-west-2.amazonaws.com/document-api-images-live.ch.gov.uk/docs/GiJNR5fi66QAXZsa5xghD0a7DFR2R0sjDpAuMPirRMA/application-pdf?X-Amz-Algorithm=AWS4-HMAC-SHA256&X-Amz-Credential=ASIAWRGBDBV3CP6F75O6%2F20211124%2Feu-west-2%2Fs3%2Faws4_request&X-Amz-Date=20211124T101730Z&X-Amz-Expires=60&X-Amz-Security-Token=IQoJb3JpZ2luX2VjEJD%2F%2F%2F%2F%2F%2F%2F%2F%2F%2FwEaCWV1LXdlc3QtMiJGMEQCIAkFbge1fGVm8tdzNsSXFk0EHWjKBX4BM9TGXK%2FirV4xAiBtTNz5xsKlWY8m6aoldPDVqwoJy9X5%2B2VU4VTAagmwsyr6AwhZEAQaDDQ0OTIyOTAzMjgyMiIMeHBhSEnpMZF%2BkGHyKtcD8afnD7FoR13yezu02kz9FbjbfsVUZ5CxgPbMrtPASWTpb3VDnd%2BEmf0%2FbyrVqFvRPDqgUlhUl%2BPL4fo4os%2B%2Bgbtg%2Fmby7l%2Bki1JiHPLn3eZv7wzS%2F%2BIiuA23fzPYJzm6zXohiCPyPnPAZlE%2FaBahM9UnLEBIJOOVd1JXw2%2FTqiZwinLgWYQ5UzCkYAx1SOGoaW4su9G7da%2Fs3d7vHOu0v5zR6mgTbcavR1WSDur9y5PUUvRGAHYDypOAZ2CQEtE3sGESt%2FhySJUMUA%2FYF6Bfeu6v7eCUBwrtVKtJ91EZH%2BWigpaloS%2BRlwOburHIgMSXfB4Ku%2FrxjW4d6CKkwTfgbPCbg2rVAZ%2F%2BAAUnuuEITbhtTBAIg8LyI7c2KgAm8JsBTBz9951n5XYkNoL4s0UMOtnS8VYxA%2BxpXGivbT%2F7QZbfryJnA%2FOusKobP9kURpriDs2bsm2yHLXljigSbQ2w2j7eyXoj1HfVlM3rGt4Wag%2F%2Fwufk71AJABRFM5ohm9rDvYvZ%2BgFucv%2FigTfc6cSEI62rYT%2B2Kz0zonHuehvzSADxEOi2enILMEFRVrESzwhatQ%2B8SqANIJNjVP1bx5wFr4pouvfNnnzYSlwAmDwa5A8qwzYsWkIVMMDi94wGOqYBl34jiHE2ycKHVP7AXvzJep0EEj0TAaocf1c4S7lGbGCHyE12sC0%2F17oNp8jC7RMQz4uYnPLluNB59L0t69L6xvQl64UiX%2BwtDYiZ4uNF7HCi4SoEBj6Rf1RvBNLei2WE666YhlKb%2B887%2Ftks59D7wpaGeUHOBakLfhLe3iwX%2FxmvUVfwmNa92PX%2FLT8CJssq77N%2FHqiB2dA52qSBanOuLLRvIjKgWA%3D%3D&X-Amz-SignedHeaders=host&response-content-disposition=inline%3Bfilename%3D%22companies_house_document.pdf%22&X-Amz-Signature=eaf037fc2be43f1415473cf272188346dd4443580b0db56563251ef206819d5f Accounts 2020] </ref>
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The Commission objects state the model in one paragraph: clients gift-aid funds into the charity; KKL reclaims basic-rate tax; named sub-accounts are credited with the rebate; money is paid out to other charities on the donor’s instruction.<ref name="CCFull"/> SmartGiving markets this as an online “charity account” (plus paper vouchers, payroll giving, fundraising pages, and gifts of shares or land).<ref name="SGAcc">[https://smartgiving.org.uk/charity-accounts/ Charity Accounts], SmartGiving.</ref><ref name="SGFAQ">[https://smartgiving.org.uk/faqs/ FAQs], SmartGiving.</ref>
 +
 
 +
Mechanics:
 +
 
 +
* The donor tops up a SmartGiving account. SmartGiving charges '''3.5% on each top-up''' (not on the running balance). Company accounts do not get Gift Aid; the fee is taken on the net. Surplus fees are described as going to “humanitarian and environmental causes”; JNF UK states that KKL Charity Accounts remits annual profits to JNF Charitable Trust.<ref name="SGFAQ"/><ref name="SGFAQPDF">[https://smartgiving.org.uk/wp-content/uploads/2023/03/FAQs.pdf SmartGiving FAQs PDF].</ref><ref name="JNFWhat"/>
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* For eligible UK taxpayers SmartGiving claims Gift Aid from HMRC (weekly claims; rebate typically ~10 working days) and credits it to the same sub-account — a 25% uplift on basic-rate eligible gifts.<ref name="SGAcc"/><ref name="SGFAQ"/>
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* The donor then instructs payments to any UK-registered charity on SmartGiving’s database (or supplies a Commission / OSCR / HMRC number). Weekly payment runs; target five days from instruction.<ref name="SGFAQ"/><ref name="Acc2023"/>
 +
* Restricted funds on the balance sheet '''are the sum of those individual donor balances'''. They can only be paid out on the named donor’s instruction.<ref name="Acc2023"/>
 +
* A Letter of Wishes can pre-set charities for after death; KKL Executor & Trustee sits next to this product in the same group.<ref name="SGFAQ"/>
 +
 
 +
That is a UK analogue of a '''donor-advised fund''': the gift is completed when money hits KKL; the tax relief sits with KKL as the sponsoring charity; the donor only advises the onward grant. KKL, not the donor, is the legal payer to the end charity.
 +
 
 +
Powerbase and a Fundraising Regulator will-complaint file record the further claim that terms of service directed reclaimed tax and interest on balances to JNF. Current published FAQs emphasise the 3.5% fee and Gift Aid credit to the '''donor''' account; they do not repeat the older “interest and tax to JNF” sentence. Attribute that older wording to the source, not as a live published rule.<ref name="PBSmart">[[SmartGiving]], Powerbase.</ref>
 +
 
 +
=== Who the donors are; how far money leaves the UK ===
 +
 
 +
Accounts and the website do '''not''' publish a split of UK versus non-UK account-holders. Gift Aid is a UK-taxpayer product, so the core book is UK. Company and trust accounts (no Gift Aid) and “worldwide” language in trade coverage sit beside that.<ref name="JW2026">[https://thejewishweekly.com/smartgiving-uk-jewish-charity-giving-2/ SmartGiving UK Jewish charity, £11m given in one year], ''The Jewish Weekly'', 18 September 2026.</ref>
 +
 
 +
Onward grants are described as “mainly” UK-registered charities. The same 2026 trade piece says the platform “also facilitates donations to charities in Israel, subject to a due diligence process.” Over a decade it claims more than £100 million to over 17,000 charities “in the UK and worldwide.” That is marketing copy, not a Commission table of foreign payees.<ref name="JW2026"/><ref name="2020Acc">KKL Charity Accounts accounts 2020, cited on Powerbase stub (“high reputation”; “mainly registered in the UK”).</ref>
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=== What the published recipient lists actually show ===
 +
 
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Accounts do '''not''' list every end-charity. They list (a) a closed Educational Grants programme to UK Jewish schools and (b) the top 20 onward donations by value.
 +
 
 +
2023 processed donations: £11,044,637. Top 20 by value included:<ref name="Acc2023"/>
 +
 
 +
{| class="wikitable sortable"
 +
! Recipient
 +
! Amount (£)
 +
! Note
 +
|-
 +
| [[International Fellowship of Christians and Jews]] (Chicago)
 +
| 621,129
 +
| US charity; not a UK registration
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|-
 +
| [[KEDMA]]
 +
| 487,550
 +
| Israeli-facing name on the list; not unpacked in the note
 +
|-
 +
| [[Yad Binyamin v'Sara]]
 +
| 448,187
 +
| Israeli-facing name
 +
|-
 +
| [[JGIVE]] ([[Keren Assor]])
 +
| 447,597
 +
| Israeli online-giving platform
 +
|-
 +
| [[Tatia Foundation]]
 +
| 362,470
 +
|
 +
|-
 +
| [[Achim Bead Achim]]
 +
| 239,800
 +
| Israeli-facing name
 +
|-
 +
| [[Jewish Care]]
 +
| 224,735
 +
| UK
 +
|-
 +
| [[Magen David Adom UK]]
 +
| 203,546
 +
| UK friends of Israeli ambulance service
 +
|-
 +
| [[World Jewish Relief]]
 +
| 198,402
 +
| UK
 +
|-
 +
| [[UJIA]]
 +
| 194,968
 +
| UK Israel-appeal charity
 +
|-
 +
| [[Hasmonean High School Charitable Trust]]
 +
| 193,666
 +
| UK school
 +
|-
 +
| [[Community Security Trust]]
 +
| 193,320
 +
| UK
 +
|-
 +
| [[Norwood]]
 +
| 181,576
 +
| UK
 +
|-
 +
| [[TAK Charitable Trust]]
 +
| 149,000
 +
|
 +
|-
 +
| [[Chai Cancer Care]]
 +
| 140,120
 +
| UK
 +
|-
 +
| [[JFS General Charitable Trust]]
 +
| 115,741
 +
| UK school
 +
|-
 +
| [[JNF Charitable Trust]]
 +
| 112,657
 +
| parent of the pass-through
 +
|-
 +
| [[S & P Sephardi Community]]
 +
| 100,417
 +
| UK
 +
|}
 +
 
 +
 
 +
Educational grants (own programme, ended summer 2022; £100,979 in 2022, nil in 2023) went to UK Jewish schools only: Jewish Free School, King David High School Manchester, Immanuel College, Yavneh College, Brodetsky, Hasmonean Primary, Independent Jewish Day School, Etz Chaim, Rimon, Bury & Whitefield, King David Primary Liverpool, North Cheshire Jewish Primary, Nancy Reuben, Yavneh Primary, Simon Marks.<ref name="Acc2023"/>
 +
 
 +
'''What this does and does not prove about settlements and Hesder / IDF:'''
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* SmartGiving will pay any UK-registered charity the donor names. That includes UK “Friends of” vehicles that themselves fund settlements, Hesder yeshivot, or IDF welfare ([[Beit Halochem UK]], AWIS, British Friends of Ariel, JNF itself, UJIA, MDA UK, and many unlisted smaller friends-of charities). The pass-through '''does not publish''' a Hesder or Green-Line tag on each payment.
 +
* The 2023 top 20 includes the parent [[JNF Charitable Trust]] (£112,657) and several Israeli-facing / US names. JNF’s own settlement and afforestation record is a separate page; those pounds are donor-advised grants '''through''' SmartGiving '''to''' JNF, not SmartGiving choosing the project.
 +
* No published line in the 2023 accounts names a specific Hesder yeshiva or a named West Bank settlement charity. Absence from the top 20 is not proof those payments did not occur at lower value.
 +
* Non-UK donors: not quantified. The Chicago IFCJ line shows money can leave as a grant to a foreign charity when the donor so instructs and due diligence is passed.
 +
 
 +
Trustees themselves paid £21,476 from their SmartGiving accounts to JNF Charitable Trust in 2023.<ref name="Acc2023"/>
 +
 
 +
== Finances ==
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 +
Commission year-ends 31 December. Older stub years kept; recent Commission figures added.<ref name="CCFin">[https://register-of-charities.charitycommission.gov.uk/en/charity-search/-/charity-details/4010499/financial-history Financial history], KKL Charity Accounts, Charity Commission.</ref>
  
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==Finances==
 
 
{| class="wikitable"
 
{| class="wikitable"
 +
! Year
 +
! Income (£)
 +
! Grants / donations processed (£)
 +
! Recipients as stated in accounts
 +
|-
 +
| 2010
 +
| 7,643,061
 +
| 8,034,649
 +
| “UK Charities”
 +
|-
 +
| 2011
 +
| 7,571,594
 +
| 6,948,536
 +
| “UK Charities”
 +
|-
 +
| 2012
 +
| 9,932,081
 +
| 7,029,938
 +
| “UK Charities”
 +
|-
 +
| 2013
 +
| 7,735,890
 +
| 8,622,044
 +
| “UK Charities”
 +
|-
 +
| 2014
 +
| 10,177,545
 +
| 8,865,710
 +
| “UK Charities”
 +
|-
 +
| 2015
 +
| 8,256,532
 +
| 8,747,309
 +
| “UK Charities”
 +
|-
 +
| 2016
 +
| 8,229,733
 +
| 7,759,802
 +
| “UK Charities”
 +
|-
 +
| 2017
 +
| 7,908,051
 +
| 7,994,477
 +
| “UK Charities”
 +
|-
 +
| 2018
 +
| 9,338,251
 +
| 8,209,472
 +
| “UK Charities”
 +
|-
 +
| 2019
 +
| 7,690,338
 +
| 7,802,303
 +
| “UK Charities”
 +
|-
 +
| 2020
 +
| 8,770,829
 +
| 7,957,145
 +
| “UK Charities”
 +
|-
 +
| 2021
 +
| 9.01m (CC)
 +
| —
 +
|
 +
|-
 +
| 2022
 +
| 9.28m (CC)
 +
| 8,759,071 processed
 +
|
 +
|-
 +
| 2023
 +
| 11.13m (CC)
 +
| 11,044,637 processed
 +
| Top 20 listed above
 +
|-
 +
| 2024
 +
| 9,683,167
 +
| expenditure 9,358,668
 +
|
 +
|}
 +
 +
Restricted donor balances sit around £6–7 million on the balance sheet (other assets ~£7.3m at 31 December 2024).<ref name="CCFin"/><ref name="CCAssets">[https://register-of-charities.charitycommission.gov.uk/en/charity-search/-/charity-details/4010499/assets-and-liabilities Assets and liabilities], KKL Charity Accounts, Charity Commission.</ref>
 +
 +
Funds received from [[The Vail Foundation]] (1089579) on 18 November 2022 and from Farmwood Charitable Foundation (1168915) on 16 July 2025 — typical closed-trust transfers onto a DAF-style platform.<ref name="CCFull"/>
 +
 +
== Directors and trustees ==
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 +
Trustees = directors. Articles: minimum three, maximum ten; '''JNF Charitable Trust nominates the majority'''; a minority are to be independent of JNF. Board meets quarterly. No trustee pay. Staff costs recharged by the parent; the company itself reports no employees other than trustees.<ref name="Acc2022"/><ref name="CCFull"/>
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 +
Person with significant control: JNF Charitable Trust notified 30 October 2025; [[Samuel Hayek]] ceased as PSC the same date.<ref name="Filings">[http://www.checkcompany.co.uk/company-filings/05118360/KKL-CHARITY-ACCOUNTS Filings], KKL Charity Accounts.</ref>
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 +
=== Current (Companies House / Commission, 2026) ===
 +
 +
{| class="wikitable sortable"
 +
! Name
 +
! Role
 +
! Appointed
 +
! CH date of birth
 +
! Other JNF-group / related trusteeships on the Commission card
 +
|-
 +
| [[Samuel Hayek]]
 +
| Director
 +
| 18 February 2008
 +
| August 1953
 +
| [[JNF Charitable Trust]]; [[The Holy Land Foundation]]; [[The JNF Educational Trust]]
 +
|-
 +
| [[Marilyn Waisman]]
 +
| Director
 +
| 18 February 2008
 +
| May 1969
 +
| [[JNF Charitable Trust]]
 +
|-
 +
| [[Howard Norman Wayne]]
 +
| Director
 +
| 25 April 2017
 +
| December 1951
 +
| [[JNF Charitable Trust]]
 +
|-
 +
| [[Alan Laurence Mendoza]]
 +
| Director
 +
| 30 October 2018
 +
| August 1978
 +
| [[JNF Charitable Trust]] ([[Henry Jackson Society]])
 +
|-
 +
| [[Laurence Jeffrey Julius]]
 +
| Director
 +
| 1 July 2020
 +
| March 1955
 +
| [[JNF Charitable Trust]]; [[HARIF]]
 
|-
 
|-
−
! Year !! Income (£) !! Sources !! Donations/Grants (£) !! Grantees !!
+
| [[Gideon Falter]]
 +
| Director
 +
| 27 July 2021
 +
| July 1983
 +
| [[JNF Charitable Trust]] ([[Campaign Against Antisemitism]])
 
|-
 
|-
−
| 2010 || 7,643,061 || - ||  8,034,649 || Donations to UK Charities  || <ref> KKL Charity Accounts, Companies House, [https://s3.eu-west-2.amazonaws.com/document-api-images-live.ch.gov.uk/docs/4K7oxDDtWSgOqHPTLn3oyyfnPj9a3xU8lbR5PyIL52I/application-pdf?X-Amz-Algorithm=AWS4-HMAC-SHA256&X-Amz-Credential=ASIAWRGBDBV3MV3XYY7X%2F20211124%2Feu-west-2%2Fs3%2Faws4_request&X-Amz-Date=20211124T104220Z&X-Amz-Expires=60&X-Amz-Security-Token=IQoJb3JpZ2luX2VjEJD%2F%2F%2F%2F%2F%2F%2F%2F%2F%2FwEaCWV1LXdlc3QtMiJIMEYCIQDRGTMTj6uM0GNIkSCJ3mjDe1fYZWPqaodOkAFEA%2BZYKQIhAPA59ms26V5RjQd9oAgdtA6EgdTFcRCxELv12PHilYesKvoDCFkQBBoMNDQ5MjI5MDMyODIyIgw%2Fs5v3yPPJ6Ft2pV8q1wOsSlyVAT5wP1Jp6nQgohhEpTPi6%2BY3ILpLsbouZzTFyMSP7oYj%2BfWOsVphusjvmhwN%2BgRQFoZvg9LH8XdV0SWNUGadZxXZcOZPSF6OTOupEG2Bo99Dp2FuHc5MZOiuX3C5DIptQFzbrJWp2ai492%2BQ9F8Vv0Fd7XLHITpjZ2fZodbxD3LOsQOQwLEEKVEGjqHQr9KwcK1tTF6JV6AnUh8JPQGcG6TYduxC49nt8A85NipH38w8gkNUbFMHvAwxHpPPVefSlCpchlKnR1GIG98fFzrV%2BiD687MPVV%2FH4YTsHJ3ZhchqOtwarJKV5avRK8vXBqiRJffcq2Jz6o85r0sW0ydwdJYPMXYlX3DmrNHMT99bcVLN7gBOXPwRor4LItaBaCEPZxIaTztSDRzHSCq1bJb3VQecdBClYd5MMO1xJAqcysBU0BTUoxM4SPzza5BvRQ8963bPQb4eTTvJojSTANDVmBFLYODNnceFXfOIlAmRmoVi24WwSlcebYVvQJPa32URS9O05Oe2vlxA73eUYasrl40Mo61KT%2Fzv4Nfu8A1TjTxf3KZjsMbm2uaBQW5GtPVPADNpXNpMQqV5BDc5ZF9HYUjarebrtHvUUXQVyvl8O0JcMwYwgtf3jAY6pAHc8lndnVRXbjQnLL6ECtno5exttp0yXNqBb0XSMz4j9cP3eIzr5WS913D8cfW7sk28NyVPpLpMZ1H%2FZzUdHpEBAMifuCc4bnoEmjttfQNwzR6nHh0W3JNPKbQvtiGAJs3KxGSF%2FQs4TckGnqHxWdCh3gS9o2HejSR9cl4pMVV6FO4NumC6qo46RTwvmn5jblWpLI2OE2ENhMy9r9rvqw%2B%2FP0KOoA%3D%3D&X-Amz-SignedHeaders=host&response-content-disposition=inline%3Bfilename%3D%22companies_house_document.pdf%22&X-Amz-Signature=ff029518de3ec37bd09c574058cd3c59065a034fb26dc5d317777bfb24fd7c30 Accounts 2010] </ref>
+
| [[Roy Freedman]]
 +
| Director
 +
| 11 September 2024 (second spell)
 +
| January 1960
 +
| None listed on this card
 
|-
 
|-
−
| 2011|| 7,571,594|| -  || 6,948,536 || Donations to UK Charities  || <ref> KKL Charity Accounts, Companies House, [https://s3.eu-west-2.amazonaws.com/document-api-images-live.ch.gov.uk/docs/TOK8tAvsds9mPqJHUd4iN2eBEDtp_y9fXQWQtK-gp2o/application-pdf?X-Amz-Algorithm=AWS4-HMAC-SHA256&X-Amz-Credential=ASIAWRGBDBV3MV3XYY7X%2F20211124%2Feu-west-2%2Fs3%2Faws4_request&X-Amz-Date=20211124T103835Z&X-Amz-Expires=60&X-Amz-Security-Token=IQoJb3JpZ2luX2VjEJD%2F%2F%2F%2F%2F%2F%2F%2F%2F%2FwEaCWV1LXdlc3QtMiJIMEYCIQDRGTMTj6uM0GNIkSCJ3mjDe1fYZWPqaodOkAFEA%2BZYKQIhAPA59ms26V5RjQd9oAgdtA6EgdTFcRCxELv12PHilYesKvoDCFkQBBoMNDQ5MjI5MDMyODIyIgw%2Fs5v3yPPJ6Ft2pV8q1wOsSlyVAT5wP1Jp6nQgohhEpTPi6%2BY3ILpLsbouZzTFyMSP7oYj%2BfWOsVphusjvmhwN%2BgRQFoZvg9LH8XdV0SWNUGadZxXZcOZPSF6OTOupEG2Bo99Dp2FuHc5MZOiuX3C5DIptQFzbrJWp2ai492%2BQ9F8Vv0Fd7XLHITpjZ2fZodbxD3LOsQOQwLEEKVEGjqHQr9KwcK1tTF6JV6AnUh8JPQGcG6TYduxC49nt8A85NipH38w8gkNUbFMHvAwxHpPPVefSlCpchlKnR1GIG98fFzrV%2BiD687MPVV%2FH4YTsHJ3ZhchqOtwarJKV5avRK8vXBqiRJffcq2Jz6o85r0sW0ydwdJYPMXYlX3DmrNHMT99bcVLN7gBOXPwRor4LItaBaCEPZxIaTztSDRzHSCq1bJb3VQecdBClYd5MMO1xJAqcysBU0BTUoxM4SPzza5BvRQ8963bPQb4eTTvJojSTANDVmBFLYODNnceFXfOIlAmRmoVi24WwSlcebYVvQJPa32URS9O05Oe2vlxA73eUYasrl40Mo61KT%2Fzv4Nfu8A1TjTxf3KZjsMbm2uaBQW5GtPVPADNpXNpMQqV5BDc5ZF9HYUjarebrtHvUUXQVyvl8O0JcMwYwgtf3jAY6pAHc8lndnVRXbjQnLL6ECtno5exttp0yXNqBb0XSMz4j9cP3eIzr5WS913D8cfW7sk28NyVPpLpMZ1H%2FZzUdHpEBAMifuCc4bnoEmjttfQNwzR6nHh0W3JNPKbQvtiGAJs3KxGSF%2FQs4TckGnqHxWdCh3gS9o2HejSR9cl4pMVV6FO4NumC6qo46RTwvmn5jblWpLI2OE2ENhMy9r9rvqw%2B%2FP0KOoA%3D%3D&X-Amz-SignedHeaders=host&response-content-disposition=inline%3Bfilename%3D%22companies_house_document.pdf%22&X-Amz-Signature=c8a0d4edc012c0a00a60ea2157c0d238a8ac6ff45f75ecef90b9cc05b8fba8f1 Accounts 2012] </ref>
+
| [[Adam Levin]]
 +
| Director
 +
| 11 September 2024
 +
| October 1964
 +
| None listed on this card
 
|-
 
|-
−
|2012 || 9,932,081 || - || 7,029,938 || Donations to UK Charities  ||
+
| [[Lindsay Melanie Davidson]]
 +
| Secretary
 +
| 12 January 2026
 +
| —
 +
| Also secretary, [[JNF Charitable Trust]]
 +
|}
 +
Six of eight current trustees are also on [[JNF Charitable Trust]]. Freedman and Levin are the two without that overlap on the live card.<ref name="CCTrust">[https://register-of-charities.charitycommission.gov.uk/en/charity-search/-/charity-details/4010499/trustees Trustees], KKL Charity Accounts, Charity Commission.</ref><ref name="CHoff">[https://find-and-update.company-information.service.gov.uk/company/05118360/officers Officers], KKL Charity Accounts, Companies House.</ref>
 +
 
 +
=== Former officers ===
 +
 
 +
{| class="wikitable sortable"
 +
! Name
 +
! Role
 +
! Appointed
 +
! Resigned
 +
! Notes
 
|-
 
|-
−
|2013 || 7,735,890 || - || 8,622,044 || Donations to UK Charities  ||<ref> KKL Charity Accounts, Companies House, [https://s3.eu-west-2.amazonaws.com/document-api-images-live.ch.gov.uk/docs/46AYzrfipqLicqDAXejYygj-CQgyNp9T1qHg_teyViQ/application-pdf?X-Amz-Algorithm=AWS4-HMAC-SHA256&X-Amz-Credential=ASIAWRGBDBV3CP6F75O6%2F20211124%2Feu-west-2%2Fs3%2Faws4_request&X-Amz-Date=20211124T103410Z&X-Amz-Expires=60&X-Amz-Security-Token=IQoJb3JpZ2luX2VjEJD%2F%2F%2F%2F%2F%2F%2F%2F%2F%2FwEaCWV1LXdlc3QtMiJGMEQCIAkFbge1fGVm8tdzNsSXFk0EHWjKBX4BM9TGXK%2FirV4xAiBtTNz5xsKlWY8m6aoldPDVqwoJy9X5%2B2VU4VTAagmwsyr6AwhZEAQaDDQ0OTIyOTAzMjgyMiIMeHBhSEnpMZF%2BkGHyKtcD8afnD7FoR13yezu02kz9FbjbfsVUZ5CxgPbMrtPASWTpb3VDnd%2BEmf0%2FbyrVqFvRPDqgUlhUl%2BPL4fo4os%2B%2Bgbtg%2Fmby7l%2Bki1JiHPLn3eZv7wzS%2F%2BIiuA23fzPYJzm6zXohiCPyPnPAZlE%2FaBahM9UnLEBIJOOVd1JXw2%2FTqiZwinLgWYQ5UzCkYAx1SOGoaW4su9G7da%2Fs3d7vHOu0v5zR6mgTbcavR1WSDur9y5PUUvRGAHYDypOAZ2CQEtE3sGESt%2FhySJUMUA%2FYF6Bfeu6v7eCUBwrtVKtJ91EZH%2BWigpaloS%2BRlwOburHIgMSXfB4Ku%2FrxjW4d6CKkwTfgbPCbg2rVAZ%2F%2BAAUnuuEITbhtTBAIg8LyI7c2KgAm8JsBTBz9951n5XYkNoL4s0UMOtnS8VYxA%2BxpXGivbT%2F7QZbfryJnA%2FOusKobP9kURpriDs2bsm2yHLXljigSbQ2w2j7eyXoj1HfVlM3rGt4Wag%2F%2Fwufk71AJABRFM5ohm9rDvYvZ%2BgFucv%2FigTfc6cSEI62rYT%2B2Kz0zonHuehvzSADxEOi2enILMEFRVrESzwhatQ%2B8SqANIJNjVP1bx5wFr4pouvfNnnzYSlwAmDwa5A8qwzYsWkIVMMDi94wGOqYBl34jiHE2ycKHVP7AXvzJep0EEj0TAaocf1c4S7lGbGCHyE12sC0%2F17oNp8jC7RMQz4uYnPLluNB59L0t69L6xvQl64UiX%2BwtDYiZ4uNF7HCi4SoEBj6Rf1RvBNLei2WE666YhlKb%2B887%2Ftks59D7wpaGeUHOBakLfhLe3iwX%2FxmvUVfwmNa92PX%2FLT8CJssq77N%2FHqiB2dA52qSBanOuLLRvIjKgWA%3D%3D&X-Amz-SignedHeaders=host&response-content-disposition=inline%3Bfilename%3D%22companies_house_document.pdf%22&X-Amz-Signature=04ffd3496a7a40c221c1361e3a79efd8d43034f706355580165d82b58a897def Accounts 2014] </ref>
+
| [[ACI Secretaries Limited]]
 +
| Nominee secretary
 +
| 4 May 2004
 +
| 4 May 2004
 +
| Formation
 
|-
 
|-
−
|2014 || 10,177,545 || -  || 8,865,710 || Donations to UK Charities  ||
+
| [[Harvey Raymond Bratt]]
 +
| Secretary
 +
| 4 May 2004
 +
| 23 October 2011
 +
|  
 
|-
 
|-
−
|2015 || 8,256,532 || -  || 8,747,309 || Donations to UK Charities  || <ref> KKL Charity Accounts, Companies House [https://s3.eu-west-2.amazonaws.com/document-api-images-live.ch.gov.uk/docs/D9r5XVjdlYQIQ_o3yPsxWkfjBx_hBpEs4m3yFVSFBMM/application-pdf?X-Amz-Algorithm=AWS4-HMAC-SHA256&X-Amz-Credential=ASIAWRGBDBV3MV3XYY7X%2F20211124%2Feu-west-2%2Fs3%2Faws4_request&X-Amz-Date=20211124T103022Z&X-Amz-Expires=60&X-Amz-Security-Token=IQoJb3JpZ2luX2VjEJD%2F%2F%2F%2F%2F%2F%2F%2F%2F%2FwEaCWV1LXdlc3QtMiJIMEYCIQDRGTMTj6uM0GNIkSCJ3mjDe1fYZWPqaodOkAFEA%2BZYKQIhAPA59ms26V5RjQd9oAgdtA6EgdTFcRCxELv12PHilYesKvoDCFkQBBoMNDQ5MjI5MDMyODIyIgw%2Fs5v3yPPJ6Ft2pV8q1wOsSlyVAT5wP1Jp6nQgohhEpTPi6%2BY3ILpLsbouZzTFyMSP7oYj%2BfWOsVphusjvmhwN%2BgRQFoZvg9LH8XdV0SWNUGadZxXZcOZPSF6OTOupEG2Bo99Dp2FuHc5MZOiuX3C5DIptQFzbrJWp2ai492%2BQ9F8Vv0Fd7XLHITpjZ2fZodbxD3LOsQOQwLEEKVEGjqHQr9KwcK1tTF6JV6AnUh8JPQGcG6TYduxC49nt8A85NipH38w8gkNUbFMHvAwxHpPPVefSlCpchlKnR1GIG98fFzrV%2BiD687MPVV%2FH4YTsHJ3ZhchqOtwarJKV5avRK8vXBqiRJffcq2Jz6o85r0sW0ydwdJYPMXYlX3DmrNHMT99bcVLN7gBOXPwRor4LItaBaCEPZxIaTztSDRzHSCq1bJb3VQecdBClYd5MMO1xJAqcysBU0BTUoxM4SPzza5BvRQ8963bPQb4eTTvJojSTANDVmBFLYODNnceFXfOIlAmRmoVi24WwSlcebYVvQJPa32URS9O05Oe2vlxA73eUYasrl40Mo61KT%2Fzv4Nfu8A1TjTxf3KZjsMbm2uaBQW5GtPVPADNpXNpMQqV5BDc5ZF9HYUjarebrtHvUUXQVyvl8O0JcMwYwgtf3jAY6pAHc8lndnVRXbjQnLL6ECtno5exttp0yXNqBb0XSMz4j9cP3eIzr5WS913D8cfW7sk28NyVPpLpMZ1H%2FZzUdHpEBAMifuCc4bnoEmjttfQNwzR6nHh0W3JNPKbQvtiGAJs3KxGSF%2FQs4TckGnqHxWdCh3gS9o2HejSR9cl4pMVV6FO4NumC6qo46RTwvmn5jblWpLI2OE2ENhMy9r9rvqw%2B%2FP0KOoA%3D%3D&X-Amz-SignedHeaders=host&response-content-disposition=inline%3Bfilename%3D%22companies_house_document.pdf%22&X-Amz-Signature=8c0925b3bb50523a60eb1817a7d5f21a2fed7830130949084c62af8a71eb11db Accounts 2016] </ref>
+
| [[Raymond Morris]]
 +
| Director
 +
| 4 May 2004
 +
| 31 May 2006
 +
|  
 
|-
 
|-
−
|2016 || 8,229,733 || - || 7,759,802 ||  Donations to UK Charities ||  
+
| [[Clive Joshua Rosenfield]]
 +
| Director
 +
| 4 May 2004
 +
| 10 September 2007
 +
|  
 
|-
 
|-
−
|2017 || 7,908,051|| - || 7,994,477  || Donations to UK Charities || <ref> KKL Charity Accounts, Companies House [https://s3.eu-west-2.amazonaws.com/document-api-images-live.ch.gov.uk/docs/LLuDSH049ZVZpa2Vnb4VXXF3oonk97h71Bi4-iWpBnY/application-pdf?X-Amz-Algorithm=AWS4-HMAC-SHA256&X-Amz-Credential=ASIAWRGBDBV3CP6F75O6%2F20211124%2Feu-west-2%2Fs3%2Faws4_request&X-Amz-Date=20211124T102719Z&X-Amz-Expires=60&X-Amz-Security-Token=IQoJb3JpZ2luX2VjEJD%2F%2F%2F%2F%2F%2F%2F%2F%2F%2FwEaCWV1LXdlc3QtMiJGMEQCIAkFbge1fGVm8tdzNsSXFk0EHWjKBX4BM9TGXK%2FirV4xAiBtTNz5xsKlWY8m6aoldPDVqwoJy9X5%2B2VU4VTAagmwsyr6AwhZEAQaDDQ0OTIyOTAzMjgyMiIMeHBhSEnpMZF%2BkGHyKtcD8afnD7FoR13yezu02kz9FbjbfsVUZ5CxgPbMrtPASWTpb3VDnd%2BEmf0%2FbyrVqFvRPDqgUlhUl%2BPL4fo4os%2B%2Bgbtg%2Fmby7l%2Bki1JiHPLn3eZv7wzS%2F%2BIiuA23fzPYJzm6zXohiCPyPnPAZlE%2FaBahM9UnLEBIJOOVd1JXw2%2FTqiZwinLgWYQ5UzCkYAx1SOGoaW4su9G7da%2Fs3d7vHOu0v5zR6mgTbcavR1WSDur9y5PUUvRGAHYDypOAZ2CQEtE3sGESt%2FhySJUMUA%2FYF6Bfeu6v7eCUBwrtVKtJ91EZH%2BWigpaloS%2BRlwOburHIgMSXfB4Ku%2FrxjW4d6CKkwTfgbPCbg2rVAZ%2F%2BAAUnuuEITbhtTBAIg8LyI7c2KgAm8JsBTBz9951n5XYkNoL4s0UMOtnS8VYxA%2BxpXGivbT%2F7QZbfryJnA%2FOusKobP9kURpriDs2bsm2yHLXljigSbQ2w2j7eyXoj1HfVlM3rGt4Wag%2F%2Fwufk71AJABRFM5ohm9rDvYvZ%2BgFucv%2FigTfc6cSEI62rYT%2B2Kz0zonHuehvzSADxEOi2enILMEFRVrESzwhatQ%2B8SqANIJNjVP1bx5wFr4pouvfNnnzYSlwAmDwa5A8qwzYsWkIVMMDi94wGOqYBl34jiHE2ycKHVP7AXvzJep0EEj0TAaocf1c4S7lGbGCHyE12sC0%2F17oNp8jC7RMQz4uYnPLluNB59L0t69L6xvQl64UiX%2BwtDYiZ4uNF7HCi4SoEBj6Rf1RvBNLei2WE666YhlKb%2B887%2Ftks59D7wpaGeUHOBakLfhLe3iwX%2FxmvUVfwmNa92PX%2FLT8CJssq77N%2FHqiB2dA52qSBanOuLLRvIjKgWA%3D%3D&X-Amz-SignedHeaders=host&response-content-disposition=inline%3Bfilename%3D%22companies_house_document.pdf%22&X-Amz-Signature=7a5233794542316e7dfc1fdc9c1e119cc6b72ec2c7937de176780a4068ad1863 Accounts 2018] </ref>
+
| [[Gail Bernice Seal]]
 +
| Director
 +
| 4 May 2004
 +
| 30 June 2008
 +
|  
 
|-
 
|-
−
||2018 || 9,338,251 || -|| 8,209,472 || Donations to UK Charities  ||
+
| [[Simon David Kibel]]
 +
| Director
 +
| 18 November 2004
 +
| 1 July 2008
 +
| See [[Friends of Yad Sarah UK]] overlap elsewhere
 
|-
 
|-
−
||2019 || 7,690,338 || -|| 7,802,303 ||  Donations to UK Charities || <ref name="2020 Acc"/>
+
| [[Dennis Leslie Shore]]
 +
| Director
 +
| 18 November 2004
 +
| 21 September 2005
 +
| US citizen on the file
 
|-
 
|-
−
|| 2020 || 8,770,829 || - || 7,957,145 || Donations to UK Charities ||  
+
| [[David Grunberg]]
 +
| Director
 +
| 24 July 2006
 +
| 26 June 2008
 +
|
 +
|-
 +
| [[Samuel Dan Pearlman]]
 +
| Director
 +
| 24 July 2006
 +
| 11 February 2008
 +
| See [[Friends of Yad Sarah UK]]
 +
|-
 +
| [[Amos Greenberg]]
 +
| Director
 +
| 18 February 2008
 +
| 19 May 2009
 +
| Israeli nationality on the file
 +
|-
 +
| [[Gerald Michael Greene]]
 +
| Director
 +
| 18 February 2008
 +
| 3 August 2011
 +
|
 +
|-
 +
| [[Elan Gorji]]
 +
| Director
 +
| 18 February 2008
 +
| 24 October 2019
 +
|
 +
|-
 +
| [[Morris Mansour]]
 +
| Director
 +
| 18 February 2008
 +
| 20 January 2010
 +
|
 +
|-
 +
| [[Roy Freedman]]
 +
| Director (first spell)
 +
| 23 July 2008
 +
| 21 July 2011
 +
| Reappointed 2024
 +
|-
 +
| [[Gordon Hausmann]]
 +
| Director; secretary
 +
| 6 January 2011 (dir); 19 June 2012 (sec)
 +
| 30 July 2013
 +
|
 +
|-
 +
| [[Benjamin Eliezer Perl]]
 +
| Director
 +
| 22 February 2012
 +
| 27 February 2019
 +
| Also [[British Friends of Or Chadash]], [[British Friends of Ariel]]
 +
|-
 +
| [[Barry Clive Shine]]
 +
| Secretary
 +
| 30 July 2013
 +
| 31 July 2014
 +
|
 +
|-
 +
| [[Guy Avshalom]]
 +
| Director
 +
| 28 April 2015
 +
| 28 April 2015
 +
| Same-day
 +
|-
 +
| [[Michael Jeffrey Sinclair]]
 +
| Director
 +
| (accounts 2015 board)
 +
| 25 April 2018
 +
|  
 +
|-
 +
| [[Gary Mond]]
 +
| Director
 +
| 26 February 2019
 +
| 28 February 2023
 +
| Also [[JNF Charitable Trust]] to Feb 2023
 +
|-
 +
| [[Jonathan Basil Grant]]
 +
| Director
 +
| 17 January 2020
 +
| 26 June 2024
 +
| On 2022 accounts board
 
|}
 
|}
  
 +
[[The JNF Educational Trust]] and [[The Holy Land Foundation]] share Hayek with this board. [[KKL (Scotland) Charitable Trust]] is a separate Scottish company, not this number.<ref name="CCTrust"/>
  
−
==Address==
+
=== JNF-group trustee overlap ===
  
−
From November 2016 to the present, KKL Charity Accounts has been registered at Mountcliff House, 154 Brent Street, London, England, NW4 2BF  (the majority of all JNF related companies are registered at this address). Previous addresses are:
+
{| class="wikitable"
 +
! Person
 +
! [[KKL Charity Accounts]]
 +
! [[JNF Charitable Trust]]
 +
! Other JNF-group
 +
|-
 +
| [[Samuel Hayek]]
 +
| Yes (2008–)
 +
| Yes
 +
| [[The Holy Land Foundation]]; [[The JNF Educational Trust]]
 +
|-
 +
| [[Marilyn Waisman]]
 +
| Yes (2008–)
 +
| Yes
 +
|
 +
|-
 +
| [[Howard Norman Wayne]]
 +
| Yes (2017–)
 +
| Yes
 +
|
 +
|-
 +
| [[Alan Mendoza]]
 +
| Yes (2018–)
 +
| Yes
 +
|
 +
|-
 +
| [[Laurence Jeffrey Julius]]
 +
| Yes (2020–)
 +
| Yes
 +
| [[HARIF]]
 +
|-
 +
| [[Gideon Falter]]
 +
| Yes (2021–)
 +
| Yes
 +
|
 +
|-
 +
| [[Gary Mond]]
 +
| 2019–2023
 +
| 2011–2023
 +
|
 +
|}
 +
== Controversies ==
  
−
September 2004 - November 2016: Jnf House, Spring Villa Park, Spring Villa Road, Edgware, Middlesex, HA8 7ED
+
=== Stop the JNF / charitable status (2014) ===
  
−
May 2004 - September 2004: 25 New Street Square, London, EC4A 3LN  <ref> KKL Charity Accounts, Companies House, archived on 25 Nov. 21 at https://archive.ph/wip/Wl798 </ref> It was incorporated on 4 May 2004 and is part of and controlled by JNF Charitable Trust.
+
The Charity Commission decision of 31 January 2014 (withdrawn from the live GOV.UK site in 2019 but still the published ruling) covered '''JNF Charitable Trust, JNF Educational Trust and KKL Charity Accounts together'''. Stop the JNF asked the Commission to strip charitable status over alleged complicity in human-rights / international-law breaches in Israel land and afforestation policy. The Commission held the complainants were not eligible to force a status review and that the organisations remained charitable under English law.<ref name="CC2014">[https://www.gov.uk/government/publications/jnf-charitable-trust-jnf-educational-trust-and-kkl-charity-accounts JNF Charitable Trust, JNF Educational Trust and KKL Charity Accounts], Charity Commission decision, 31 January 2014 (withdrawn 19 June 2019).</ref>
  
−
==Notes==
+
That ruling is about '''status''', not about individual SmartGiving payees.
  
 +
=== Gary Mond ===
 +
 +
[[Gary Mond]] was a director of KKL Charity Accounts from 26 February 2019 to 28 February 2023 and a trustee of JNF Charitable Trust from May 2011 to February 2023. The Commission opened an assessment of JNF Charitable Trust in December 2021 over his social-media posts (2014–2021), later treated as capable of being read as anti-Islam. He stepped down from both JNF and KKL Charity Accounts in February 2023. A disqualification order followed; on 6 February 2025 the First-tier Tribunal quashed it ([2025] UKFTT 103 (GRC)) — first successful appeal against a Commission trustee-disqualification order. The tribunal accepted some posts could be perceived as anti-Islam and capable of damaging trust, but held that was not enough to prove unfitness or that a ban was necessary in the public interest.<ref name="MondFTT">''Mond v Charity Commission'' [2025] UKFTT 103 (GRC).</ref><ref name="JNMond">[https://www.jewishnews.co.uk/gary-mond-charity-commission-disqualification-order-quashed/ Former JNF UK trustee's Charity Commission disqualification order quashed], ''Jewish News'', 10 February 2025.</ref><ref name="JCMond">[https://www.thejc.com/news/community/jnf-uk-gary-mond-charity-commission-ban-overturned-y6klec0m Former JNF UK trustee overturns Charity Commission ban], ''The Jewish Chronicle'', 10 February 2025.</ref>
 +
 +
=== Fundraising Regulator (sister company, 2019/20) ===
 +
 +
The 2019/20 Fundraising Regulator investigation named '''[[KKL Executor and Trustee Company Ltd]]''', not KKL Charity Accounts. Finding: insufficient separation from [[JNF Charitable Trust]] on free will-writing that steered legacies to the parent; breach of the Code by involvement in drafting a will that benefited the owner charity. JNF said KKL E&T had changed the offer so a JNF legacy was no longer a condition of the free will. Treat as group-governance evidence, not a SmartGiving-product finding.<ref name="FR1920">Fundraising Regulator, Annual Complaints Report 2019/20, investigation summary on KKL Executor and Trustee Company Ltd / JNF Charitable Trust.</ref>
 +
 +
== Address ==
 +
 +
* May 2004 – September 2004: 25 New Street Square, London EC4A 3LN
 +
* September 2004 – November 2016: JNF House, Spring Villa Park, Spring Villa Road, Edgware HA8 7ED
 +
* November 2016 – 2024: Mountcliff House, 154 Brent Street, London NW4 2BF
 +
* From March 2024: '''95 Church Road, London NW4 4FE''' (same building as current JNF UK head office)
 +
 +
Phone 020 8732 6124; email info@smartgiving.org.uk.<ref name="CCContact">[https://register-of-charities.charitycommission.gov.uk/en/sector-data/top-10-charities/-/charity-details/4010499/contact-information Contact information], KKL Charity Accounts, Charity Commission.</ref><ref name="CHoff"/>
 +
 +
== See also ==
 +
 +
* [[SmartGiving]]
 +
* [[JNF Charitable Trust]]
 +
* [[The JNF Educational Trust]]
 +
* [[K.K.L. Executor and Trustee Company Limited]]
 +
* [[Samuel Hayek]]
 +
* [[Gary Mond]]
 +
* [[Alan Mendoza]]
 +
* [[Gideon Falter]]
 +
* [[Benjamin Eliezer Perl]]
 +
 +
== External links ==
 +
 +
* [https://www.smartgiving.org.uk SmartGiving]
 +
* [https://find-and-update.company-information.service.gov.uk/company/05118360 Companies House 05118360]
 +
* [https://register-of-charities.charitycommission.gov.uk/en/charity-search/-/charity-details/4010499 Charity Commission 1105998]
 +
 +
== Notes ==
 
<references/>
 
<references/>
 +
 
[[Category:Zionist movement UK]]
 
[[Category:Zionist movement UK]]
 +
[[Category:Jewish charities of the United Kingdom]]
 +
[[Category:Organisations with links to Israel]]
 +
[[Category:JNF]]

Latest revision as of 15:37, 27 September 2026

JNF UK donor-account charity trading as SmartGiving (company 05118360; charity 1105998)

KKL Charity Accounts
Type Charitable company (limited by guarantee)
Logo
Founded 4 May 2004 (company); 23 September 2004 (charity)
Founder(s)
Dissolved
Registration ID Company 05118360; Charity 1105998
Status
Headquarters
Location 95 Church Road, London NW4 4FE
Area served
Services
Registration
Key people
Website https://www.smartgiving.org.uk
Remarks


KKL Charity Accounts is a UK charitable company (no. 05118360) and registered charity (no. 1105998). Its working name is SmartGiving (previously KKL Accounts). It is the donor-account / charity-voucher arm of the JNF Charitable Trust group. JNF Charitable Trust is entitled to nominate a majority of the board; accounts are drawn separately then consolidated into JNF UK. Payroll and some administration are recharged by the parent. At 31 December 2023 the charity owed JNF Charitable Trust £665,644.[1][2][3][4]

K.K.L. Executor and Trustee Company Limited is a sister JNF subsidiary (wills, executorship, legacy administration), not the same legal entity as KKL Charity Accounts.[2][5]

SmartGiving: how the pass-through works

The Commission objects state the model in one paragraph: clients gift-aid funds into the charity; KKL reclaims basic-rate tax; named sub-accounts are credited with the rebate; money is paid out to other charities on the donor’s instruction.[1] SmartGiving markets this as an online “charity account” (plus paper vouchers, payroll giving, fundraising pages, and gifts of shares or land).[6][7]

Mechanics:

  • The donor tops up a SmartGiving account. SmartGiving charges 3.5% on each top-up (not on the running balance). Company accounts do not get Gift Aid; the fee is taken on the net. Surplus fees are described as going to “humanitarian and environmental causes”; JNF UK states that KKL Charity Accounts remits annual profits to JNF Charitable Trust.[7][8][2]
  • For eligible UK taxpayers SmartGiving claims Gift Aid from HMRC (weekly claims; rebate typically ~10 working days) and credits it to the same sub-account — a 25% uplift on basic-rate eligible gifts.[6][7]
  • The donor then instructs payments to any UK-registered charity on SmartGiving’s database (or supplies a Commission / OSCR / HMRC number). Weekly payment runs; target five days from instruction.[7][3]
  • Restricted funds on the balance sheet are the sum of those individual donor balances. They can only be paid out on the named donor’s instruction.[3]
  • A Letter of Wishes can pre-set charities for after death; KKL Executor & Trustee sits next to this product in the same group.[7]

That is a UK analogue of a donor-advised fund: the gift is completed when money hits KKL; the tax relief sits with KKL as the sponsoring charity; the donor only advises the onward grant. KKL, not the donor, is the legal payer to the end charity.

Powerbase and a Fundraising Regulator will-complaint file record the further claim that terms of service directed reclaimed tax and interest on balances to JNF. Current published FAQs emphasise the 3.5% fee and Gift Aid credit to the donor account; they do not repeat the older “interest and tax to JNF” sentence. Attribute that older wording to the source, not as a live published rule.[9]

Who the donors are; how far money leaves the UK

Accounts and the website do not publish a split of UK versus non-UK account-holders. Gift Aid is a UK-taxpayer product, so the core book is UK. Company and trust accounts (no Gift Aid) and “worldwide” language in trade coverage sit beside that.[10]

Onward grants are described as “mainly” UK-registered charities. The same 2026 trade piece says the platform “also facilitates donations to charities in Israel, subject to a due diligence process.” Over a decade it claims more than £100 million to over 17,000 charities “in the UK and worldwide.” That is marketing copy, not a Commission table of foreign payees.[10][11]

What the published recipient lists actually show

Accounts do not list every end-charity. They list (a) a closed Educational Grants programme to UK Jewish schools and (b) the top 20 onward donations by value.

2023 processed donations: £11,044,637. Top 20 by value included:[3]

Recipient Amount (£) Note
International Fellowship of Christians and Jews (Chicago) 621,129 US charity; not a UK registration
KEDMA 487,550 Israeli-facing name on the list; not unpacked in the note
Yad Binyamin v'Sara 448,187 Israeli-facing name
JGIVE (Keren Assor) 447,597 Israeli online-giving platform
Tatia Foundation 362,470
Achim Bead Achim 239,800 Israeli-facing name
Jewish Care 224,735 UK
Magen David Adom UK 203,546 UK friends of Israeli ambulance service
World Jewish Relief 198,402 UK
UJIA 194,968 UK Israel-appeal charity
Hasmonean High School Charitable Trust 193,666 UK school
Community Security Trust 193,320 UK
Norwood 181,576 UK
TAK Charitable Trust 149,000
Chai Cancer Care 140,120 UK
JFS General Charitable Trust 115,741 UK school
JNF Charitable Trust 112,657 parent of the pass-through
S & P Sephardi Community 100,417 UK


Educational grants (own programme, ended summer 2022; £100,979 in 2022, nil in 2023) went to UK Jewish schools only: Jewish Free School, King David High School Manchester, Immanuel College, Yavneh College, Brodetsky, Hasmonean Primary, Independent Jewish Day School, Etz Chaim, Rimon, Bury & Whitefield, King David Primary Liverpool, North Cheshire Jewish Primary, Nancy Reuben, Yavneh Primary, Simon Marks.[3]

What this does and does not prove about settlements and Hesder / IDF:

  • SmartGiving will pay any UK-registered charity the donor names. That includes UK “Friends of” vehicles that themselves fund settlements, Hesder yeshivot, or IDF welfare (Beit Halochem UK, AWIS, British Friends of Ariel, JNF itself, UJIA, MDA UK, and many unlisted smaller friends-of charities). The pass-through does not publish a Hesder or Green-Line tag on each payment.
  • The 2023 top 20 includes the parent JNF Charitable Trust (£112,657) and several Israeli-facing / US names. JNF’s own settlement and afforestation record is a separate page; those pounds are donor-advised grants through SmartGiving to JNF, not SmartGiving choosing the project.
  • No published line in the 2023 accounts names a specific Hesder yeshiva or a named West Bank settlement charity. Absence from the top 20 is not proof those payments did not occur at lower value.
  • Non-UK donors: not quantified. The Chicago IFCJ line shows money can leave as a grant to a foreign charity when the donor so instructs and due diligence is passed.

Trustees themselves paid £21,476 from their SmartGiving accounts to JNF Charitable Trust in 2023.[3]

Finances

Commission year-ends 31 December. Older stub years kept; recent Commission figures added.[12]

Year Income (£) Grants / donations processed (£) Recipients as stated in accounts
2010 7,643,061 8,034,649 “UK Charities”
2011 7,571,594 6,948,536 “UK Charities”
2012 9,932,081 7,029,938 “UK Charities”
2013 7,735,890 8,622,044 “UK Charities”
2014 10,177,545 8,865,710 “UK Charities”
2015 8,256,532 8,747,309 “UK Charities”
2016 8,229,733 7,759,802 “UK Charities”
2017 7,908,051 7,994,477 “UK Charities”
2018 9,338,251 8,209,472 “UK Charities”
2019 7,690,338 7,802,303 “UK Charities”
2020 8,770,829 7,957,145 “UK Charities”
2021 9.01m (CC) —
2022 9.28m (CC) 8,759,071 processed
2023 11.13m (CC) 11,044,637 processed Top 20 listed above
2024 9,683,167 expenditure 9,358,668

Restricted donor balances sit around £6–7 million on the balance sheet (other assets ~£7.3m at 31 December 2024).[12][13]

Funds received from The Vail Foundation (1089579) on 18 November 2022 and from Farmwood Charitable Foundation (1168915) on 16 July 2025 — typical closed-trust transfers onto a DAF-style platform.[1]

Directors and trustees

Trustees = directors. Articles: minimum three, maximum ten; JNF Charitable Trust nominates the majority; a minority are to be independent of JNF. Board meets quarterly. No trustee pay. Staff costs recharged by the parent; the company itself reports no employees other than trustees.[4][1]

Person with significant control: JNF Charitable Trust notified 30 October 2025; Samuel Hayek ceased as PSC the same date.[14]

Current (Companies House / Commission, 2026)

Name Role Appointed CH date of birth Other JNF-group / related trusteeships on the Commission card
Samuel Hayek Director 18 February 2008 August 1953 JNF Charitable Trust; The Holy Land Foundation; The JNF Educational Trust
Marilyn Waisman Director 18 February 2008 May 1969 JNF Charitable Trust
Howard Norman Wayne Director 25 April 2017 December 1951 JNF Charitable Trust
Alan Laurence Mendoza Director 30 October 2018 August 1978 JNF Charitable Trust (Henry Jackson Society)
Laurence Jeffrey Julius Director 1 July 2020 March 1955 JNF Charitable Trust; HARIF
Gideon Falter Director 27 July 2021 July 1983 JNF Charitable Trust (Campaign Against Antisemitism)
Roy Freedman Director 11 September 2024 (second spell) January 1960 None listed on this card
Adam Levin Director 11 September 2024 October 1964 None listed on this card
Lindsay Melanie Davidson Secretary 12 January 2026 — Also secretary, JNF Charitable Trust

Six of eight current trustees are also on JNF Charitable Trust. Freedman and Levin are the two without that overlap on the live card.[15][16]

Former officers

Name Role Appointed Resigned Notes
ACI Secretaries Limited Nominee secretary 4 May 2004 4 May 2004 Formation
Harvey Raymond Bratt Secretary 4 May 2004 23 October 2011
Raymond Morris Director 4 May 2004 31 May 2006
Clive Joshua Rosenfield Director 4 May 2004 10 September 2007
Gail Bernice Seal Director 4 May 2004 30 June 2008
Simon David Kibel Director 18 November 2004 1 July 2008 See Friends of Yad Sarah UK overlap elsewhere
Dennis Leslie Shore Director 18 November 2004 21 September 2005 US citizen on the file
David Grunberg Director 24 July 2006 26 June 2008
Samuel Dan Pearlman Director 24 July 2006 11 February 2008 See Friends of Yad Sarah UK
Amos Greenberg Director 18 February 2008 19 May 2009 Israeli nationality on the file
Gerald Michael Greene Director 18 February 2008 3 August 2011
Elan Gorji Director 18 February 2008 24 October 2019
Morris Mansour Director 18 February 2008 20 January 2010
Roy Freedman Director (first spell) 23 July 2008 21 July 2011 Reappointed 2024
Gordon Hausmann Director; secretary 6 January 2011 (dir); 19 June 2012 (sec) 30 July 2013
Benjamin Eliezer Perl Director 22 February 2012 27 February 2019 Also British Friends of Or Chadash, British Friends of Ariel
Barry Clive Shine Secretary 30 July 2013 31 July 2014
Guy Avshalom Director 28 April 2015 28 April 2015 Same-day
Michael Jeffrey Sinclair Director (accounts 2015 board) 25 April 2018
Gary Mond Director 26 February 2019 28 February 2023 Also JNF Charitable Trust to Feb 2023
Jonathan Basil Grant Director 17 January 2020 26 June 2024 On 2022 accounts board

The JNF Educational Trust and The Holy Land Foundation share Hayek with this board. KKL (Scotland) Charitable Trust is a separate Scottish company, not this number.[15]

JNF-group trustee overlap

Person KKL Charity Accounts JNF Charitable Trust Other JNF-group
Samuel Hayek Yes (2008–) Yes The Holy Land Foundation; The JNF Educational Trust
Marilyn Waisman Yes (2008–) Yes
Howard Norman Wayne Yes (2017–) Yes
Alan Mendoza Yes (2018–) Yes
Laurence Jeffrey Julius Yes (2020–) Yes HARIF
Gideon Falter Yes (2021–) Yes
Gary Mond 2019–2023 2011–2023

Controversies

Stop the JNF / charitable status (2014)

The Charity Commission decision of 31 January 2014 (withdrawn from the live GOV.UK site in 2019 but still the published ruling) covered JNF Charitable Trust, JNF Educational Trust and KKL Charity Accounts together. Stop the JNF asked the Commission to strip charitable status over alleged complicity in human-rights / international-law breaches in Israel land and afforestation policy. The Commission held the complainants were not eligible to force a status review and that the organisations remained charitable under English law.[17]

That ruling is about status, not about individual SmartGiving payees.

Gary Mond

Gary Mond was a director of KKL Charity Accounts from 26 February 2019 to 28 February 2023 and a trustee of JNF Charitable Trust from May 2011 to February 2023. The Commission opened an assessment of JNF Charitable Trust in December 2021 over his social-media posts (2014–2021), later treated as capable of being read as anti-Islam. He stepped down from both JNF and KKL Charity Accounts in February 2023. A disqualification order followed; on 6 February 2025 the First-tier Tribunal quashed it ([2025] UKFTT 103 (GRC)) — first successful appeal against a Commission trustee-disqualification order. The tribunal accepted some posts could be perceived as anti-Islam and capable of damaging trust, but held that was not enough to prove unfitness or that a ban was necessary in the public interest.[18][19][20]

Fundraising Regulator (sister company, 2019/20)

The 2019/20 Fundraising Regulator investigation named KKL Executor and Trustee Company Ltd, not KKL Charity Accounts. Finding: insufficient separation from JNF Charitable Trust on free will-writing that steered legacies to the parent; breach of the Code by involvement in drafting a will that benefited the owner charity. JNF said KKL E&T had changed the offer so a JNF legacy was no longer a condition of the free will. Treat as group-governance evidence, not a SmartGiving-product finding.[21]

Address

  • May 2004 – September 2004: 25 New Street Square, London EC4A 3LN
  • September 2004 – November 2016: JNF House, Spring Villa Park, Spring Villa Road, Edgware HA8 7ED
  • November 2016 – 2024: Mountcliff House, 154 Brent Street, London NW4 2BF
  • From March 2024: 95 Church Road, London NW4 4FE (same building as current JNF UK head office)

Phone 020 8732 6124; email info@smartgiving.org.uk.[22][16]

See also

External links

Notes

  1. ↑ 1.0 1.1 1.2 1.3 Full print, KKL Charity Accounts, Charity Commission.
  2. ↑ 2.0 2.1 2.2 What is KKL Charity Accounts?, JNF UK.
  3. ↑ 3.0 3.1 3.2 3.3 3.4 3.5 Report of the Trustees and Financial Statements year ended 31 December 2023, KKL Charity Accounts (SmartGiving).
  4. ↑ 4.0 4.1 KKL Charity Accounts accounts year ended 31 December 2022, Charity Commission PDF (structure, related parties, parent).
  5. ↑ JNF Charitable Trust Annual Report and Accounts 2024.
  6. ↑ 6.0 6.1 Charity Accounts, SmartGiving.
  7. ↑ 7.0 7.1 7.2 7.3 7.4 FAQs, SmartGiving.
  8. ↑ SmartGiving FAQs PDF.
  9. ↑ SmartGiving, Powerbase.
  10. ↑ 10.0 10.1 SmartGiving UK Jewish charity, £11m given in one year, The Jewish Weekly, 18 September 2026.
  11. ↑ KKL Charity Accounts accounts 2020, cited on Powerbase stub (“high reputation”; “mainly registered in the UK”).
  12. ↑ 12.0 12.1 Financial history, KKL Charity Accounts, Charity Commission.
  13. ↑ Assets and liabilities, KKL Charity Accounts, Charity Commission.
  14. ↑ Filings, KKL Charity Accounts.
  15. ↑ 15.0 15.1 Trustees, KKL Charity Accounts, Charity Commission.
  16. ↑ 16.0 16.1 Officers, KKL Charity Accounts, Companies House.
  17. ↑ JNF Charitable Trust, JNF Educational Trust and KKL Charity Accounts, Charity Commission decision, 31 January 2014 (withdrawn 19 June 2019).
  18. ↑ Mond v Charity Commission [2025] UKFTT 103 (GRC).
  19. ↑ Former JNF UK trustee's Charity Commission disqualification order quashed, Jewish News, 10 February 2025.
  20. ↑ Former JNF UK trustee overturns Charity Commission ban, The Jewish Chronicle, 10 February 2025.
  21. ↑ Fundraising Regulator, Annual Complaints Report 2019/20, investigation summary on KKL Executor and Trustee Company Ltd / JNF Charitable Trust.
  22. ↑ Contact information, KKL Charity Accounts, Charity Commission.
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