THE WELFARE ASSOCIATION (A Company Limited by Guarantee) Charity No: 1020238 Company No: 2809950 REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2020 The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 ## Contents ||Page| |---|---| |Report of the Trustees|1 - 19| |Independent Auditor’s Report|20 - 23| |Statement of Financial Activities|24| |Balance Sheet|25| |Statement of Cash Flows|26| |Notes to the Financial Statements|27 - 35| The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 ## The Welfare Association ## Report of the Trustees for the Year Ended 31st December 2020 The Trustees are pleased to present their report together with the financial statements of the charity for the year ending 31st December 2020. ## Reference and Administrative Information ## Constitution The Welfare Association (UK) is an international, non-governmental, non-political, non-religious organisation established in 1993. It is constituted under a Memorandum and Articles of Association incorporated on the 13th April 1993 and is registered with the Charity Commission, (Registered Charity Number 1020238), and with Companies House, (Registered Number 2809950), as a company limited by guarantee and without share capital. ## Registered Office and Headquarters Welfare Association Tower House 226 Cromwell Road London, SW5 0SW Telephone: 020 7259 2454 Fax: 020 7244 0584 Email: info@welfareassociation.org.uk Website: www.welfareassociation.org.uk ## Directors / Trustees The Directors of the charitable company (the Charity) are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees. Trustees are appointed by the Board members. The Trustees who served during the year and up to the time of signing the report were: Mr. Martin Linton – Chairman Mrs. Julia Helou – Treasurer Mrs. Hanan Al-Afifi Dr. Louise Arimatsu Mr. John McHugo (Resigned 25 May 2021) Mr. Andrew Karney Mr. Sarkis Nehme (Appointed 25 May 2021) Baroness Tonge (Appointed 11 June 2021) ## Bankers Barclays Bank PLC, Earls Court Branch, 191 Earls Court Road, London, SW5 9AW First National Bank, Beirut, Lebanon ## Auditors Croucher Needham LLP -Market House, 10 Market Walk, Saffron Walden, Essex, CB10 1JZ. -46 New Broad Street, London, EC2M 1JH. ## Solicitors Irwin Mitchell LLP, 40 Holborn Viaduct, London, EC1N 2PZ 1 The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 ## Structure, Governance and Management ## Trustees, Staff and Organisational Structure The trustees of the Welfare Association serve until they retire from the Board. As trustees retire and/or new skills are required, new trustees are nominated to fill specific skills gaps. All potential trustees are interviewed by members of the Board. Every new trustee is given an introduction to the work of the charity and provided with information about the role of trustees and charity law. Each trustee brings specific skills and expertise to the charity and trustees have regular duties. Trustees receive updates and progress reports on a regular basis. From time to time trustees may attend training courses as relevant to their role on the Board. The Board of Trustees meets quarterly to govern and monitor the progress and achievements of the charity. The policies and procedures are reviewed, discussed and updated as required and in the annual governance review, taking account of the complex features of Palestine and Lebanon and the changing international environment and legal requirements. The trustees delegate authority to the charity’s director, Ms. Caroline Qutteneh, to manage the daily operations of the charity and she is also secretary to the Board of Trustees. Staff recruitment is through a formal advertising, short-listing and interview process. New staff members will complete two days of induction, training and handover relevant to the specific post. The governing principles of the charity’s remuneration policy ensure the charity can access the types of skills, experience and competencies required in its staff, and take account of staff roles and responsibilities to ensure delivery of the Charity’s objectives. The Welfare Association (UK) is an independent charity registered with the Charity Commission of England and Wales and is based in London, and as such it works in consultation and co-operation with the Welfare Association of Geneva - whose main field offices are in Jerusalem, Ramallah, Gaza, Beirut and Amman. The Charity works directly and is in contact with local partner organisations in the field and has access to the expertise provided by WA (Geneva) from their field offices when requested, in addition to in-house project monitoring and management. Ta’awon is the Arabic operating name of Welfare Association in the field. Relationship to Welfare Association, Geneva: There is a charity registered in Switzerland called the Welfare Association, Geneva. The Swiss charity has similar objectives to those of Welfare Association (UK), but they do not have unity of administration and their controlling boards are different. They do, however, co-operate with each other. Welfare Association meets regularly and is in contact with other British charities working in the same region, with other international relief agencies (such as the United Nations Relief and Works Agency) and with the British government’s Foreign, Commonwealth and Development Office. These meetings are held to ensure coordinated efforts and to discuss longer-term strategies to relieve poverty in the areas in which we operate. ## Reserves Policy The Charity maintains its free reserves at around £100,000, which represents almost one year’s operating costs; anything above this is designated for emergency appeals (this also allows flexibility to be responsive to emergencies should the need arise). However, the main reason for reserves is for Welfare Association to continue to fund the programmes it is supporting should any grant be delayed. Welfare Association policy is to never commit funds that it does not have. To prevent disruption to programmes, it is felt that the free reserves are currently maintained at an appropriate level. ## Investment Policy The Charity needs to retain the option to react very quickly to particular emergencies and has a policy (to maximise investment interest) of maintaining limited funds in the current account with the bulk of the funds invested in an interest-bearing 'Community Saver' account with Barclays Bank. However, should the need arise the savings account can be accessed in case of emergency. 2 ## The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 ## Risk Management All significant activities undertaken are subject to a risk review. As part of the initial needs assessment and implementation plan for every project, major risks are identified and analysed in terms of their potential impact and likelihood. These risks include those affecting: - operational performance, including risks to our staff, partners and beneficiaries - achievement of our aims and objectives - the expectations of our beneficiaries and supporters - • the funding of our work The trustees recognise that protecting the charity from harm is essential. To help mitigate these risks there is: - a risk management policy and a risk register, these are reviewed and discussed regularly by the Board and updated formally as part of the annual governance review. The register identifies the major risks to which the charity may be exposed and the necessary safeguarding procedures which need to be in place to protect WA staff, partners and beneficiaries. - a comprehensive due diligence process conducted prior to each new programme starting. - a diversified fundraising strategy which is constantly reviewed. The trustees are satisfied that adequate systems and procedures are in place to manage these risks and to ensure the safety, security and wellbeing of staff, partners and beneficiaries. ## Safeguarding Welfare Association prioritises safeguarding to ensure the safety, security and wellbeing of staff, partners and beneficiaries and we will continue to assess and train our own WA field teams and work with our partners on safeguarding. We regularly review our own safeguarding procedures and those of our partners to ensure we are protecting the most vulnerable members of the communities we support. ## Core Humanitarian Standards (CHS) The Core Humanitarian Standard on Quality and Accountability sets out nine commitments that organisations and individuals involved in humanitarian response activities can use to improve the quality and effectiveness of the assistance they provide. The CHS places communities and people affected by crisis at the centre of humanitarian action. As a core standard, the CHS describes the essential elements of principled, accountable and high-quality humanitarian aid. Welfare Association is implementing projects and delivering services in line with CHS. ## Fundraising Welfare Association highly values the committed and continued support of the British public and a range of international donors, as we work to provide essential services and emergency support to some of the most vulnerable families and communities in the West Bank and Gaza, and in the Refugee Camps and Gatherings in Lebanon. Funds are generated from a broad range of UK and overseas donors and partners, including individual one-off and regular gifts, sponsorship, grants and government funding including Gift Aid. We communicate regularly with our donors and supporters through project progress reports and newsletters, and we update our website and Facebook pages to provide information on the progress of our programmes and humanitarian relief work. When we occasionally receive requests from supporters to be removed from our mailing list, we have policies and procedures in place to ensure compliance, in line with GDPR requirements. We do not use professional fundraising agencies and we do not conduct telephone fundraising campaigns. We maintain secure systems to prevent inappropriate access to our data and to protect individual privacy. We do not share our supporters’ details with any other organisations. ## Fundraising Regulation Welfare Association is registered with the Charity Commission of England and Wales, and with the Fundraising Regulator. We carefully manage fundraising activities to fully comply with all relevant codes of practice and statutory regulations. All fundraising activities are regularly reviewed with the Board of Trustees. 3 The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 ## External Factors Impacting Achievement ## Palestine: The number of people in Palestine identified by UNOCHA as in need of urgent of humanitarian assistance and protection rose over the course of 2020 to 2.45 million, with 45% women and 50% children.[1] Of this, 1.5 million people are living under the poverty line, facing destitution, poverty and high rates of food insecurity. Unemployment also increased dramatically over 2020, with 121,000 Palestinians losing their jobs in the second quarter of the year alone, due to COVID-19 related restrictions.[2] The decline of the economic sector, the siege on Gaza and the devastating impact of Israeli military operations with the destruction of industrial areas has resulted in mass unemployment with very few formal employment opportunities available to the majority of the population. Palestinians continue to face a variety of threats, including property damage, forced displacement, lack of access to justice and threats to security and life. At the end of 2020, the occupied Palestinian territories (oPt) saw 154,097 confirmed cases of Covid-19, with rates continuing to rise and an overall death toll of 1,500.[3] The number of positive cases rose steadily towards the end of the year, with the daily number of positive cases averaging at around 1,500 over the second half of December – almost triple the figures detected in July 2020.[4] Palestine faced a series of difficult lockdowns over 2020, as well as a new Israeli lockdown implemented on December 27[th] , which included East Jerusalem. The pandemic caused an economic slowdown in the oPt, with the Palestinian Authority (PA) losing up to 80% of its income. This directly impacted the most vulnerable in Palestine and resulted in a reduction in salaries, healthcare provisions and food items. The households most affected included those with female breadwinners, internally displaced people, families supporting individuals with disabilities, farmers and herders in Area C, small-scale businesses and those already affected by conflict-driven violence. In Gaza, by the third quarter of 2020 unemployment reached 48.6%, while it reached 18.7% in the West Bank.[5] By the end of December 2020, international NGO staff were being temporarily limited from entering Palestine by Israeli public health measures under their latest lockdown restrictions.[6] Palestine also faces extensive delays in regards to the roll-out of the Covid-19 vaccine. The Palestinian health ministry stated that the first batches of AstraZeneca are predicted to arrive in March 2021, several months after Israel began their vaccine rollout in late 2020, with delays potentially increasing up to the second half of 2021.[7] The WHO has further pledged to vaccinate 20% of Palestinians in 2021, but faces fears that given strict restrictions their supplies will only be enough to vaccinate one million people.[8] ## West Bank: The West Bank suffered the majority of Covid-19 deaths over 2020, with an overall death toll of 1,144 in the West Bank, including East Jerusalem.[9] Despite a slight decrease in rates of active cases, the West Bank still retained a very high rate of ICU occupancy, at 67% by the end of December.[10] Palestinians in the West Bank also face a coercive and complex environment, as a result of longstanding Israeli restrictions. Palestinians living in Area C and East Jerusalem are subject to discrimination, with basic rights such as education, housing, aid and livelihoods often being withheld.[11] Over 11,000 Palestinians still face restrictions from the Barrier and are required to cross checkpoints in order to access shops, schools, health centres, workplaces and vital medical > 1 United Nations Office for the Coordination of Humanitarian Affairs (UNOCHA), ‘Humanitarian Response Plan: oPt’, https://www.ochaopt.org/sites/default/files/hrp_2021.pdf, December 2020, p. 15 [last accessed: 29/03/2021] > 2 Ibid., p. 4 > 3 UNOCHA, ‘Emergency Situation Report 25’, https://www.ochaopt.org/content/covid-19-emergency-situation-report-25, 31 December 2020 [last accessed: 29/03/2021] > 4 Al Jazeera, ‘Palestinians Desperately Await Covid-19 vaccine’, Ibrahim Husseini, https://www.aljazeera.com/news/2021/1/13/how-willpalestinians-get-the-covid-vaccine, 13 January 2021 [last accessed: 29/03/2021] > 5 UNOCHA ‘Humanitarian Response Plan: oPt’, , p. 4 > 6 UNOCHA, ‘Emergency Situation Report 25’, > 7 Al Jazeera, 8 The Guardian, ‘Palestinians Excluded from Israeli Vaccine Rollout’, Oliver Holmes and Hazem Blousha, https://www.theguardian.com/world/2021/jan/03/palestinians-excluded-from-israeli-covid-vaccine-rollout-as-jabs-go-to-settlers, 3 January 2021 [last accessed: 29/03/2021] 9 UNOCHA, ‘Emergency Situation Report 25’, 10 Ibid. > 11 UNOCHA, ‘Humanitarian Response Plan: oPt’, , p. 10 4 ## The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 services.[12] There was a significant rise in Israeli intimidation and action within the West Bank over 2020, with 776 Palestinian-owned properties being demolished or seized by Israeli authorities by the end of November, a sharp increase from 2019.[13] This resulted in the largest average destruction rate seen in the West Bank in over four years, at an average of 65 per month over March-August 2020.[14] Eligibility criteria for farmers to access land beyond the Barrier (in the northern West Bank) was also tightened by Israeli authorities, and 84% of applications were rejected in the first half of 2020.[15] ## Gaza: Gaza is currently facing the most devastating economic conditions in years, with 2.1 million residents in very difficult living conditions, with an increasing population density, rising unemployment and damage to infrastructure since the 2014 Israeli military assaults. The ongoing blockade imposed on Gaza (affecting land, air and sea) and the three assaults on Gaza since 2008 continue to have a devastating impact, with 8 out of 10 people dependent on external aid. According to the United Nations Office for the Coordination of Humanitarian Affairs (UNOCHA), by the end of 2020 the Gaza Strip had experienced nearly 40,000 Covid-19 cases, and 356 deaths.[16] By the end of December, Gaza still counted the highest percentage of active cases in Palestine, at 46%, followed by the West Bank, with Nablus and Ramallah at 13.7% and 7.5% respectively, and East Jerusalem at 7.3%.[17] The pandemic has put further strain on Gaza’s already fragile health-care system, which was under-funded, overstretched and illequipped prior to the Covid-19 pandemic. Israeli lockdown restrictions also meant that only the most urgent medical cases relating to Covid-19 were allowed to exit Gaza via the Erez Crossing, impacting hundreds who have been hospitalised.[18] Following the combined impact of the pandemic, Israeli blockade and economic fragility, UN data indicates that approximately 1.3 million people in Gaza are identified as food insecure or vulnerable to food insecurity, and in need of humanitarian assistance. Estimates as of September 2020 indicate that 49.1 % of the population is unemployed, 53% live below the poverty line, 62% are food insecure, and four in five are dependent on aid.[19] This has particularly affected households dependent on agricultural livelihoods, including 30,000 families of farmers, herders, and fishers, who have all suffered debilitating damage and losses. 7,000 workers who were previously employed in Israel lost their jobs as a result of Israeli lockdown tightening.[20] The World Bank predicts that by 2021 the Palestinian economy will shrink up to 7.6% in comparison to 2019, as a direct result of pandemic restrictions, including frequent lockdowns and mandatory quarantines, restrictions on travel and work and reduced commerce.[21] ## Lebanon: As of the start of 2020, there were 476,033 registered Palestine refugees in Lebanon (PRL), with around 180,000 living in 12 UNRWA refugee camps across Lebanon.[22] In addition, since 2011 over 23,000 Palestine refugees from Syria (PRS) have moved to the existing camps and gatherings. As PRL and PRS are not formally citizens of another state, they are unable to claim the same rights as other foreigners living and working in Lebanon and are barred from working in up to 39 professions in Lebanon. According to a survey conducted by the American University of Beirut (AUB) and UNRWA in 2015, 66% of PRL are poor (living on less than $6.8 per day), a proportion that has not changed since 2010. The situation for both the PRL and PRS has been further exacerbated since October 2019 when Lebanon’s local currency lost most of its value, and inflation has > 12 UNOCHA, ‘The Humanitarian Bulletin: August – September 2020’, https://www.ochaopt.org/content/16-years-after-international-courtjustice-advisory-opinion-some-11000-palestinians-are, 25 August 2020 [last accessed: 29/03/2021] > 13 UNOCHA, ‘The Humanitarian Bulletin: October – December 2020’, https://www.ochaopt.org/content/peak-demolitions-andconfiscations-amidst-increasing-denial-right-justice, 8 December 2020 [last accessed: 29/03/2021] > 14 UNOCHA, ‘Unlawful Demolitions Spike in the West Bank During COVID-19’, https://www.ochaopt.org/content/unlawful-demolitionswest-bank-spike-during-covid-19, 10 September 2020 [last accessed: 29/03/2021] > 15 UNOCHA, ‘Humanitarian Response Plan: oPt’, p. 11 > 16 UNOCHA, ‘Emergency Situation Report 25’, 17 Ibid. > 18 UNOCHA, ‘Humanitarian Response Plan: oPt’, p. 11 19 United Nations High Commissioner for Refugees (UNHCR), ‘The Situation of Palestinian Refugees in Lebanon’, https://www.refworld.org/pdfid/56cc95484.pdf, February 2016, p. 7 [last accessed: 29/03/2021] 20 UNOCHA, ‘Humanitarian Response Plan: oPt’, p. 11 21 Ibid, p. 10 > 22 United Nations Relief and Works Agency (UNRWA), ‘Where We Work: Lebanon’, https://www.unrwa.org/where-we-work/lebanon, 31 December 2019 [last accessed: 29/03/2021] 5 ## The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 skyrocketed to more than 150%. The Covid-19 global pandemic wrought further havoc, forcing many private businesses to close. The first case of Covid-19 was confirmed on February 21[st] 2020, and on March 16[th] the Government of Lebanon announced a state of general mobilisation and medical emergency, calling for everyone to stay at home and ordering the closure of public spaces, restaurants, shopping areas, and other non-essential, private and public institutions. Lebanon closed its border with Syria, as well as its port and airport for commercial flights. These lockdown measures were eased in mid-2020, but a ‘second wave’ of infections was experienced in September, with the number of people infected rising to thousands per day in the last quarter of 2020.[23] By the end of 2020, Lebanon had 163,306 positive cases of Covid-19, with 1,535 deaths. Of this, 3,614 Palestine refugees were confirmed as Covid-19 positive, 1,903 (53%) of whom are living in camps, and 141 deaths.[24] Refugees are especially vulnerable to the pandemic, as restrictions, low or no income and limited access to health / medical services affects their ability to access clean water, cleaning materials and PPE, including face masks and protective clothing. UNRWA declared that refugees in Lebanon are two to three times more at risk during the pandemic than Lebanese citizens.[25] Even before Covid-19, Lebanon was in the middle of an economic crisis and conditions deteriorated as inflation rates increased. Over 2020, the Lebanese Pound lost up to 60% of its value pre-Covid-19, resulting in a reduction in purchasing power and further contraction of the economy is foreseen.[26] Two thirds of the Palestinians in Lebanon live in poverty. The jobs of one in three employed Palestinian refugees is insecure, they work as daily, weekly or temporary labourers (in comparison to 10% of Lebanese). Palestinian workers are very poorly paid, with half getting less than 500,000 LBP a month (approximately £240 / month).[27] Unemployment rates are rising, with estimates that more than 300,000 have lost their jobs, while many more are paid half-salaries or less. This has had a direct impact on PRL and PRS, as the already high rates of joblessness within refugee camps have risen sharply over 2020. On the 4[th] August 2020, a warehouse containing large quantities of poorly stored ammonium nitrate exploded at the Beirut Port. After an initial explosion, a subsequent blast caused widespread devastation, with reports of damage more than 20 kilometres from the port area. The port housed Beirut’s main grain silos, which were also destroyed. In addition, the explosions and ensuing fires released toxic materials into the environment. More than 190 people died, more than 6,000 were injured and over 300,000 people were left homeless. The catastrophic explosion (widely reported as one of the most powerful in history)[28] destroyed several hospitals in the vicinity of the port, which forced some hospitals to turn away patients and overwhelmed the rest. The estimated cost of the destruction was over US$ 6 billion. All of these issues combined have caused more than 300,000 individuals to lose their jobs and countless more to receive reduced salaries. As a result, the percentage of PRL and PRS living in extreme poverty has increased. According to ESCWA (United Nations Economic and Social Commission for Western Asia) it is estimated that more than 55% of the country’s population is now trapped in poverty and struggling for bare necessities, which is almost double the previous year’s rate (28%). Extreme poverty has registered a threefold increase, from 8% in 2019 to 23% in 2020.[29] > 23 Information obtained from John Hopkins University website: https://coronavirus.jhu.edu/map.html [last accessed: 29/03/2021] > 24 ReliefWeb, ‘Covid-19 Response: Lebanon Bi-Monthly Situation Report’, https://reliefweb.int/report/lebanon/covid-19-responselebanon-bi-monthly-situation-report-15-january-2020, 15 January 2020 [last accessed: 29/03/2021] > 25 The New Humanitarian, ‘Lebanon Palestine Aid’, Abby Sewell and Kareem Chehayeb, > https://www.thenewhumanitarian.org/feature/2020/05/27/Lebanon-Palestine-coronavirus-aid, 27 May 2020 [last accessed: 29/03/2021] 26 Ibid. > 27 International Labour Organization, ‘Labour Force Survey Among Palestinian Refugees Living in Camps and Gatherings in Lebanon’, https://www.ilo.org/wcmsp5/groups/public/---arabstates/---ro-beirut/documents/publication/wcms_236502.pdf, 27 February 2014 [last accessed: 29/03/2021] > 28 BBC, ’Beirut Port Explosion’, https://www.bbc.co.uk/news/world-middle-east-53670839. Specialists at the University of Sheffield > estimate that the blast at the Beirut port had about one tenth of the explosive power of the atomic bomb dropped on the Japanese city of Hiroshima during World War Two and was "unquestionably one of the biggest non-nuclear explosions in history" [last accessed: 29/03/2021] > 29 United Nations Economic and Social Commission for Western Asia (ESCWA), ‘ESCWA Warns: More Than Half of Lebanon’s Population - - Trapped in Poverty’, https://www.unescwa.org/news/Lebanon poverty 2020#:~:text=Estimates%20reveal%20that%20more%20than,2019%20to%2023%25%20in%202020, 19 August 2020 6 The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 ## Objectives and Activities The charity's main objects are the advancement of education, the relief of sickness, the protection and preservation of health, and the relief of poverty for the benefit of the inhabitants of Palestine, Israel, Lebanon and Jordan (particularly the communities in the West Bank and Gaza areas). Welfare Association’s emergency humanitarian relief work has continued to support the growing numbers of people in urgent need as a result of Covid-19, the ongoing closure and restrictions of Gaza crossings, the Syria Crisis impacting the Camps and Gatherings of Lebanon, as well as the Beirut blast in August 2020. Taking into consideration the regional political context and factors impacting programme implementation as mentioned above, the trustees prefer to meet the objectives of the charity by supporting the most vulnerable communities and the most marginalised sectors of society with longer term sustainable development programmes where possible and humanitarian relief programmes as necessary. In line with the charity's aims and objectives and the priorities set by the Trustees, and on the basis of a process of continuous needs assessment in consultation with local communities, local partners and other stakeholders (to avoid duplication and identify urgent needs and gaps in service provision), projects are designed in the field and subsequently discussed and approved by the Trustees. The Trustees have complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Commission, when setting their objectives for the charity. The charity’s objectives in 2020 were to provide support in the following sectors: - Health: including addressing sight and disability issues for young children, equipment and supplies provision for hospitals, and support for traumatized children. - Education: Support for impoverished students, refurbishing school facilities and the public education programmes at the Palestinian Museum. A component of training and capacity building runs through many of our programmes, to upgrade local skills and ensure sustainability when the programme ends. - Additional Sustainable Development Support: including services for 1,600 marginalised children across the West Bank, housing restoration, and livelihoods support. - Emergency Humanitarian Relief in Palestine and Lebanon: A number of programmes overlap several of these sectors. Emergency programmes in 2020 include: Covid-19 emergency support interventions, livelihoods restoration for Gaza farmers, distributions of fresh food packages in Gaza, support for Karantina Hospital in Beirut, and winter clothing for children in Gaza. - Focussed UK Advocacy: raising awareness of needs, our programmes and the situation affecting our project beneficiaries overseas. The Charity delivers its objectives in two ways: - By direct delivery using Welfare Association staff, and - By management of projects in partnership with local NGOs. Projects implemented in co-operation with our local partner NGOs in Palestine and Lebanon are extremely important, as this mechanism enables Welfare Association to reach some of the most marginalised communities and sectors of society in the most appropriate and cost-effective ways. It also ensures full community consultation, with training and skills upgrading where possible. This contributes to sustainability, enabling the continuation of services when projects end. All projects include full details of goals, objectives, activities, numbers of people included in each activity and detailed budgets. The success of a project is reviewed in the analysis of outcomes, outputs, sustainability and impact (where appropriate). The charity retains flexibility in project implementation and if project activities can be adjusted to maximise community benefit further, we will do so (with donor consultation and approval as required). The charity will review whether or not a particular community need was met in the most positive, effective and efficient way, and in full consultation and co-operation with the local community, with any lessons learned or recommendations noted for future work. Together with our local project partners and stakeholders, we continue to work to achieve our charity’s mission to make a difference and to help make poverty history. 7 The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 ## Voluntary Help and Gifts in Kind The Trustees greatly value all of the voluntary help that has been offered to Welfare Association during 2020. We have benefitted from a number of very generous gifts in kind. In particular, the charity appreciates the continued support of Mr. Omar Al-Qattan and the Qattan Foundation for generously providing us with free office accommodation. We would also like to thank all the volunteers who assisted us throughout the year. ## Financial Review The financial review in this report relates to the financial year from 1[st] January – 31[st] December 2020. During 2020, the charity raised a total of £2,285,529 from the general public, the British Council and a number of trusts and foundations in the UK and overseas. The restricted income includes two grants from the British Council, the first to restore Mamluk era buildings in the Old City of Jerusalem with a grant of £127,368. The second grant of £119,991 was to develop the conservation studio and train staff at the Palestinian Museum, in partnership with the British Library. Emergency grants to restore farmers’ livelihoods in Gaza of £192,792, enabled 319 struggling farmers to restore and replant 638 dunums[30] of their land, and then to harvest and sell their crops, generating an income. The emergency fresh food distribution grants of £193,760 provided food packages to 1,568 impoverished families in Gaza throughout Ramadan and bought the fresh produce in them from 344 struggling local farmers. The child care programme grants of £816,351 supported approximately 1,600 of the most vulnerable children in the West Bank. Covid-19 emergency grants in Palestine and Lebanon of £484,333 provided urgent assistance to hospitals in East Jerusalem and Gaza by providing equipment (including ventilators), essential medications and PPE,[31] as well as fresh food packages to families in Gaza, and vouchers for key food and hygiene items to 872 refugee families in crisis in Lebanon. The total amount spent in 2020 was £2,316,542. ## Activities, Achievements and Impact All of our programmes from March 2020 onwards were impacted by Covid-19. Some programmes took advantage of no-cost extensions as a result of delays caused by various lockdowns, while others were able to move to online activities for training and meetings, and in some cases social media and online platforms increased the outreach of planned programme activities. At all times staff, partners and beneficiaries implemented precautionary measures such as social distancing, use of PPE and hand sanitisers to help prevent the spread of Covid-19. ## Health: ## Addressing sight difficulties of children in kindergartens and schools in Gaza This project began in October 2019 to help address sight difficulties faced by children in Gaza. There is currently no national sight screening programme for young children in Gaza aged 0-5 years old. A child’s development and mobility can be severely affected by any undiagnosed vision impairments, and undetected infections or eye conditions can develop into more serious issues. Children with sight issues can often face a drop in academic performance, as they will experience difficulties in reading and writing. This can lead to psychological issues, and emotional and behavioural problems. The early diagnosis, care and treatment of children born with sight and hearing disabilities is important for multiple reasons, including maximising health and development, aiding mobility, increased language acquisition and improvement of sensory skills. This project aimed to provide sight examinations for over 3,000 children in kindergartens, special education centres and schools. It was expected that at least 300 would require prescription glasses, and any children with eye conditions or infections were provided with the medications they required, or a hospital referral for those with more serious eye conditions. This project has a positive impact on the children’s inclusion, with increased participation in the classroom and in playtime activities, as well as better general health and wellbeing, both physically and mentally. The project achievements exceeded expectations. A total of 9,402 children, over 3 times the planned number of children, from 28 kindergartens, schools and special education centres in Khan Younis (southern Gaza) had eye examinations. Almost 44% of all children who took the eye test were male and 56% female. 1,220 children required and received eye glasses with the correct prescription based on their individual needs. Children were allowed to select the frame of their choice to allow for individual taste and comfort, and to encourage the children to wear their glasses confidently and as often as they needed to, without feeling shy or embarrassed. > 30 One dunum of land is approximately 1000 square metres > 31 PPE – Personal Protective Equipment, such as masks, sanitisers, disposable aprons, etc. 8 The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 ## Supporting the Paediatric Intensive Care Unit at Al Makassed Hospital, East Jerusalem This eight-month project began in May 2020, as Covid-19 cases were increasing, to provide urgently needed equipment to the Paediatric ICU at Al Makassed Hospital, to increase their capacity and extend their services. WA has provided two new ventilators, including an advanced Nava ventilator and a regular paediatric ventilator (and other equipment including: a portable digital x-ray machine, arthroscopy system, syringe pumps and 10 paediatric ICU beds). During the project, the Nava Ventilator supported 37 children. The project has also renovated and equipped the patients’ guardians’ room, where parents and guardians spend time when they are not at their child’s bedside. It was fully refurbished, with improvements made to the kitchen and bathroom areas and new washing facilities, refrigerator, sofa, bed, TV were provided. The room supports 15 companions per day. ## Gaza Community-Based Rehabilitation This eight-month project began in August 2020 to provide a range of community-based rehabilitation services for children with disabilities (CWD) in Gaza. According to Population, Housing and Establishments Census (PHEC), people with disabilities in Palestine constitute 2.1% of the total population; 48% in the West Bank and 52% in the Gaza Strip[32] . Mobility disabilities account for the highest proportion of disabilities. 20% of people with disabilities in Palestine are children under 18 years old. The illiteracy rates among those aged 10 years and over with disabilities reached 32% in Palestine in 2017. Almost half of Palestinian children with disabilities aged 6-17 were not enrolled in education in 2017, these rates varied between 51% in the West Bank and 43% in Gaza. CWD are one of the most vulnerable and often the most disadvantaged of all groups in Gaza. The conditions in Gaza, with a poor economy, high unemployment and a health service under tremendous pressure, have resulted in a deterioration of the availability and quality of specialised and mainstream services responding to the needs of those with disabilities. In this project, essential rehabilitation services are being provided for 75 CWD in the north of Gaza. Each child’s needs will be assessed, and a treatment plan will be developed in discussion with the child and their parents / guardians. Rehabilitation services will include physiotherapy, occupational therapy, activities of daily living (ADL), distribution of assistive devices, school inclusion and guardian participation, as follows: - 75 children will receive rehabilitation services. - 50 assistive devices will be distributed according to the child’s needs. - 75+ caregivers of CWD will be trained during the physiotherapy sessions of their children, so they may continue the exercise routines when the project ends, to increase and maintain their child’s mobility to the extent possible. ## Music Therapy for Traumatised Children in the Refugee Camps of South Lebanon This eight-month project is due to end in May 2021 and will provide music therapy services to at least 70 traumatised children in Lebanon. A study by the American University in Beirut (AUB) in 2014 found that 57% of PRL reported poor mental health.[33] In 2013, ANERA found that 94% of PRS families had lived through some type of personal traumatic experience, such as a death in the family, physical trauma, kidnapping or home destruction.[34] The children living in the camps of Lebanon experience difficult economic, social and educational conditions, and a high number resort to harmful coping mechanisms, such as substance abuse. Increasing numbers of young people are turning to drugs, and addiction can make them more vulnerable to criminality. Lack of opportunities for children and youth to gather and engage in healthy social and community activities contributes to the sense of exclusion and marginalisation. This project is focussing on the refugee camps located in south Lebanon (primarily in Burj El Shemali). Music therapy can help children with communication, focus their attention, increase motivation, and limit any behavioural issues. Two common approaches are being used with one-to-one tuition sessions and group > 32 Population, Housing and Establishments Census, 2017, http://www.pcbs.gov.ps/portals/_pcbs/PressRelease/Press_En_3-12-2019-disen.pdf > 33 ‘Associations between life conditions and multi-morbidity in marginalized populations: the case of Palestinian refugees’, European Journal of Public Health, 3 Jul ‘14; http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4168045/ (accessed 11 Nov ‘16) > 34 ‘Palestinian Refugees from Syria in Lebanon: A Needs Assessment’, American Near East Refugee Aid (ANERA), March 2013; - http://www.anera.org/wp content/uploads/2013/04/PalRefugeesfromSyria2.pdf 9 ## The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 activities. Therapy in this project will provide a number of different instruments, enabling the children to find an instrument they feel comfortable with. The classes will be an opportunity for the children to develop their musical capabilities, confidence, self-esteem and sense of identity, with the emphasis on Palestinian/Arabic music culture. Community-based activities will also help to reduce tension and harmful coping mechanisms, and increase self-esteem. The music education sessions will be delivered three times a week with regular and individual follow up by the teachers. The most commonly used instruments during these sessions are: a) string instruments (guitar, cello, oud), b) wind instruments (clarinet, saxophone, trombone, flute), c) percussion instruments (drum, darbouka), d) other instruments (piano, keyboard, etc.). In order to ensure Covid-19 safety, precautionary procedures are followed during the sessions. The number of participants will be lowered for each session (to ensure social distancing), and there will be regular sterilization of the instruments and students’ hands, and the rooms, etc. The project will also buy a number of instruments, including two sets of drums, two cellos and two flutes, to help increase the sustainability of these activities when the project ends. ## Education: ## Support for Impoverished Students at Birzeit University This project, funded by the Friends of Birzeit University, began in November 2020 and will support the costs of course fees, transport and books of five students at Birzeit University in the current academic year. These students are majoring in a variety of subjects, including: Audiology and Speech Therapy, Accounting, English Literature, Finance and Applied Statistics and Data Science. Each of these students faces severe financial hardship and is at risk of having to drop out of university, and so this project will help to support their studies and enable them to continue their degrees. Education Programme at the Palestinian Museum: Knowledge and Research Programme and Events This two-year grant is funding a series of public events including book launches, literary events, symposia, panel discussions, workshops, tours, film screenings, an exhibition related conference, and two original publications, as well the conference proceedings and papers. The project will deepen and strengthen qualitative research on art in Palestine historically and critically, with an in-depth insight into its material, socio-economic and political contexts from the nineteenth century to the early 1990s. The project started early in 2020, however with the impact of Covid-19 the project team have rescheduled some of the activities and extended the implementation period from two years to three to ensure that all activities can be completed. The team made progress over 2020 despite Covid-19 closures and lockdowns. The first Knowledge Gap research programme (2020-2021) ‘Visual Art History Research 2020-2021 - Art History in Palestine from the 19th Century until late-20th Century,’ ran successfully and the project is on track to publish eight research papers related to the subject. A further five research papers will be published on the subject of ‘The Palestinian Coast From the late Ottoman Period until the Present’, three on ‘New Perspectives on Contemporary Palestinian Culture’ and one on ‘History of Printing in Jerusalem’. The research and knowledge programme conducted thirteen activities between July - December 2020, including writing workshops, talks and podcasts. These activities were linked to the ‘Printed in Jerusalem’ exhibition. The museum was able to adapt to the Covid-19 pandemic and held virtual activities in place of the planned physical activities. This reached a much wider audience, including researchers, academics, students and others in Jordan, UAE, USA and Lebanon, who have been able to access events e.g. using Zoom. ## Improving Educational Facilities at Al Aqsa Schools The AlAqsa schools are a group of three schools located in the Old City of Jerusalem, and have a combined total of 400 students, covering grades 1-12. The schools were established in 1976 to provide an educational environment and cover the shortage in classrooms for Jerusalem students and youth. The schools aim to provide a high-quality education to disadvantaged students in the Old City of Jerusalem. The project at the Reyad Al Aqsa School will update and improve the learning environment through equipping and furnishing a computer lab, with 20 computers. It will provide a computer lab network and will also provide new desks and chairs. 10 The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 ## Additional Sustainable Development ## West Bank Child Care Programme This project began in April 2019, and continued throughout 2020, to support 1,600 very vulnerable children, the majority of whom have lost one or both parents. The project improved their standard of living through the provision of key food, hygiene and school items, gave the children access to basic educational services, and safeguarded the children and their guardians with awareness-raising and support. Vouchers are provided each quarter, and they are exchanged for food, hygiene and educational items in pre-qualified stores. There is a preagreed list of items which the vouchers can be used to purchase, this list was extended to include fresh food items in 2020 to further guarantee the child’s needs are being met. The project also helps build the capacity of small / medium shopkeepers by supporting them and enabling them to secure an income. The food and hygiene vouchers are provided throughout the year, and ‘back to school’ vouchers are provided once (each August) to prepare the children for the start of the new school year. These ‘back to school’ vouchers are exchanged for school uniforms, books and other educational items. With lockdowns and movement restrictions in the West Bank, the second year’s voucher distributions to families were completed in early 2021. ## Restoration of Al Jawhariyya Façade, Old City of Jerusalem Welfare Association has been working to help preserve, protect and restore historic Mamluk buildings in the Old City of Jerusalem, buildings that both house families and that are used as public spaces. This project, funded by the British Council's Cultural Protection Fund in partnership with the Department for Digital, Culture, Media and Sport, began in April 2020 and was completed in February 2021. Mamluk buildings are an important feature of Jerusalem’s heritage. They are valued for their aesthetics, as well as historical, cultural and educational purposes by local residents, scholars and tourists who visit. This project has completed a range of urgently needed restoration works on three significant Mamluk era buildings dating back to the 1400s including: façade and roof works for Al-Madrassa Jawhariyya and Ribat AlKurd; three external façades, the dome and the Maqam room of the Turba Sitt Tunshuq al-Muzaffariyya, and internal works for the Mawardiyya Mosque/Madrassa. WA also helped to upgrade the skills of local tradesmen with training in techniques used to restore the historic stonework of this era and to manage specific problems that have developed over hundreds of years – including damage, mould, moss growth, etc. The temporary work opportunities created by this project allowed local tradesmen to gain an income, improve their skills and increase their employability in similar projects in the future. This project also included activities to build awareness of the Mamluk buildings and the restoration work taking place for the local community, including local schools. ## Development of the Conservation Studio at the Palestinian Museum This project, to further develop the conservation studio at the Palestinian Museum (PM) in partnership with the British Library, began in April 2020 and was completed in February 2021. It was funded by the British Council's Cultural Protection Fund in partnership with the Department for Digital, Culture, Media and Sport. Following the conflicts in Palestine, huge numbers of paper-based documentation have been destroyed, looted and lost, and what remains is often fragile and / or damaged. The conservation studio was established to protect these fragile documents, restoring what can be saved, and maintaining and protecting historic documents from ongoing conflict and risk. The PM team have extended the range of services offered by the conservation studio, to treat and conserve more badly damaged paper-based items of historical and cultural significance. The staff at the PM were trained by a team of experts from the British Library. Project activities faced some minor changes due to Covid-19 affecting the planned training by the British Library, who instead provided the training online. ## Emergency: ## Emergency Support to Restore the Livelihoods of Marginalised Farmers in Southern Gaza 2019/20 Historically, the agricultural sector has been the largest and most productive economic sector in Gaza, playing an important role in the economy. This role, however, has declined over time as the sector has been negatively 11 ## The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 impacted by changes in the political environment and the imposition of disruptive and restrictive rules and regulations. Between 1948 and 1967, agriculture contributed more than one-third of Gaza's GDP, providing 3340% of employment, and 90% of exports. Since then, there has been a continuing decline in the percentage of workers in the agricultural sector. In 2010 it was around 14%, and decreased to 6.7% in 2017, which has increasingly weakened the agricultural sector. The chronic energy deficit in Gaza has placed additional pressure on farmers who are already experiencing an increase in agricultural input costs at the same time as vegetable and poultry market sale prices are decreasing, putting profitability and sustainability at risk. Accounting for 4.5% of the Gaza Strip’s GDP and employing 5.8% of its workforce, agriculture remains a key sector of the Gazan economy that can contribute to reducing high unemployment rates and food insecurity. This project began in July 2019 and was completed in 2020. It restored the livelihoods of over 200 struggling farmers in southern Gaza. Each farmer was given two dunums of land to be planted, to enable them to be selfsufficient and generate a regular income to support their families, so that their self-sufficiency could continue after the project ended. Due to budget savings, the project was able to rehabilitate and plant 406 dunums, benefiting 203 farmers (an increase from the planned 400 dunums and 200 farmers). The works included land clearing, ploughing, installation of irrigation networks and planting. Farmers were provided with support and technical advice to select their crops according to soil type, water availability and gaps in the local market, to maximise the quality and quantity of crops, as well as the farmers’ sales and subsequent incomes. Intercropping techniques were used, which involve planting fruit trees along with the vegetables. This is so that several types of fruit and vegetables were planted, meaning crops can be harvested at different times to generate a more regular income throughout the year, as the fruit trees will give continuous production after several years, while vegetables are quicker to harvest and with an earlier and more regular production. Marketing support was also provided so that farmers were able to sell their crops at reasonable prices. This helped the project achieve its goal of sustaining farmers as a self-reliant and productive group and contributing to local community food security. The project also provided daily paid work for unemployed labourers, giving them a much-needed income for their families too. Over the one-year project period, 4,872 working days were provided for 198 workers (176 male and 22 female). Emergency Support to Restore the Livelihoods of Marginalised Farmers in Northern Gaza 2019/20 This project ran from October 2019 through to the end of April 2020, and provided emergency assistance to 72 struggling farmers, by rehabilitating 144 dunums of damaged agricultural land. The project worked to link farmers to future marketing channels to help restore productivity and to ensure continued sustainability following project completion. Project activities included clearing and ploughing the land, laying irrigation networks and planting seedlings. The project was initially expected to aid 72 farmers, employ at least 35 labourers to complete the required land rehabilitation works in approximately 1,800 working days, and restore 144 dunums of open fields and plant them with vegetables and fruit trees. The project was successfully completed in April 2020 and exceeded initial targets. The final number of beneficiary farmers was 77 distributed as below: Figure 1: The breakdown of beneficiary farmers by locality **----- Start of picture text -----**
Breakdown of Beneficiary Farmers by Locality
in North Gaza
Jabalya
9 Beit Hanoun
12% 16
21%
Beit Lahia
52
67%
**----- End of picture text -----**
12 ## The Welfare Association Report of the Trustees ## For the year ended 31[st] December 2020 A total of 51 unemployed labourers were provided with temporary working opportunities with 1,226 working days generated. The successfully replanted lands contributed towards the availability of crops in local markets with sufficient quantities at affordable prices, especially during the month of Ramadan. This helped to improve both local community and local families’ food security. The freshly harvested crops of this project were purchased in the Ramadan Fresh Food Parcels Project and distributed to impoverished families. This project linkage maximised the impact and benefits for all families and farmers concerned. Additionally, this project’s harvest was at the start of the Covid-19 spread, so its contribution to securing the basic fresh food needs of local affected communities was an added value. By the end of the project, farmers were able to harvest and sell more than 224 tons of crops from this replanted land. Table 1: Harvested crops and where they were sold at the of end of the project |#|Crop Type|Harvested Qty
KG/season|Sold in public
markets (KG)|Sold through
Ramadan Projects
(KG)|Harvesting after
project ends| |---|---|---|---|---|---| |1|Aubergine/eggplant|57,000|56,454|546|| |2|Potato|39,300|32,250|7,050|| |3|Cucumber|21,500|15,050|6,450|| |4|Melon|0|0|0|*| |5|Green Pepper|8,000|7,780|220|| |6|Zucchini|27,430|20,605|6,825|| |7|Tomatoes|500|0|500|| |8|Parsley|333|333|0|| |9|Green dill|333|333|0|| |10|Corn|35000|35000|0|| |11|Onion|5,400|3,022|2,378|| |12|Molokhia|2,000|1,000|1,000|| |13|Lettuce|0|0|0|*| |14|Cauliflower|7100|7100|0|| |15|Cabbage|0|0|0|*| |16|Okra|0|0|0|*| |17|Radish|150|0|150|| |18|Watermelon|0|0|0|*| |19|Rocca|333|333|0|| |20|Red cabbage|9300|7974|1326|| |21|Chard|0|0|0|*| |22|peas|3,200|3,200|0|| |23|bean|5,500|3,830|1,670|| |24|Lemon|2,500|1,750|750|| |||224,879|196,014|28,865|| ## Emergency Winter Assistance for Families in Gaza 2019/20 This three-month project began in early January 2020 to provide winter clothing for 622 children (aged 5-12 years) in the middle areas of Gaza. These children, from some of the most vulnerable and impoverished families, face severe winter weather living in sub-standard shelter conditions. The project was implemented using a voucher system, which allowed the families to select their choice of items – colour, fabric, style, size, etc, according to their needs. The project provided the children with a package of warm winter clothing, including the following items: winter jacket, jeans, woolly jumper, pyjamas, two sets of underwear, three pairs of socks, hat, scarf and gloves. 13 ## The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 The project was successful and reached more than double the number of children planned. The prices of the winter clothing offered by companies in Gaza came down dramatically just after the new year, just as the funding came through. The companies, having passed the main seasonal rush, were looking to sell quickly to make space for the next season’s clothing. As a result, the project was able to fund an additional 640 children, more than doubling the original number of beneficiaries. A total of 1,262 vulnerable children, aged 5-12 years, received a package of winter clothes, to help them keep warm and avoid winter colds, flu and serious illness. The breakdown of beneficiary children according to gender was almost even: 646 beneficiary children were boys, while 616 were girls: Table 2: The breakdown of beneficiaries by area and gender |Locality|Male|Female|Total| |---|---|---|---| |Maghazi Refugee Camp|89|74|163| |Al Zawayda|50|31|81| |Al BuraijRefugee Camp|124|73|197| |Al Nusseirat Refugee Camp|365|231|596| |Deir Al Balah|123|85|208| |Al Moghraqa|12|5|17| |Total|763|499|1,262| ## Covid-19 Emergency Interventions: Supporting the Preparedness of Frontline NGO Healthcare Providers in Gaza to Respond to the Covid-19 Pandemic This six-month project was completed in October 2020 and addressed the urgent need for equipment, medications and disposables for NGO health service providers, to assist them in their handling and management of 10,000 patients (testing and in-quarantine) during the Covid-19 crisis. This project provided vital PPE and medicines to 10 key NGO hospitals in Gaza and enabled them to continue providing services to patients in need of emergency services throughout 2020, when a number of hospitals in Gaza had to turn patients away and were unable to provide services. The hospitals included in the project were: Public Aid Society Hospital; Al Awda Hospital / UHWC; Palestinian Red Crescent Society (PRCS) Hospital; Al Ahli Al-Arabi Hospital; Red Crescent Society- Haidar Abdulshari Centre- Khan Younis; Patients Friends Hospital; Alkarama Hospital/ Patients Care Association; Dar Alsalam Hospital; Palestinian Medical Relief Society Centre, and Saint John’s Hospital. This project enabled these 10 hospitals to deliver their lifesaving and emergency services to thousands of patients, directly aiding over 50,000 people. Medical teams in the targeted hospitals and centres were able to provide the medical services, treatment, and testing of patients to determine if they had coronavirus. Teams were also provided with PPE to deliver their duties safely. Additionally, the project aided patients who were admitted to: Emergency Departments, Triage Points, Delivery Rooms and Obstetric and Gynaecological Clinics inside the hospitals (maternity departments), Outpatient Clinics, Burns Departments, Diabetic Departments, Ophthalmic Emergency Services, and elective surgeries. Patients were provided with the required medical services and medications, as well as vitamins to strengthen their immune system. . The total breakdown of beneficiaries is: Table 3. The breakdown of beneficiaries |BeneficiaryGroup|Men|Women|Total direct| |---|---|---|---| |Medical teams|875|950|1,825| |Patients|22,607|26,688|49,295| |Total|23,482|27,638|51,120| 14 ## The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 Emergency Distribution of Fresh Food Parcels in Northern Gaza during Ramadan 2020 This project, which ran from April to August 2020, was planned to provide support for 1,000 of the most vulnerable families in five marginalised localities in Beit Lahia, north of Gaza (Almanshia, Al Mashrou, Alezba & Zaed, Alshaymaa and Alamal), through the provision of urgently needed fresh food parcels, including chicken/eggs as a source of protein and freshly harvested vegetables and fruit, once a week for the five weeks of Ramadan. The secondary aim was to protect the livelihoods of 135 small scale farmers in our project restoring farmers’ livelihoods, by buying their crops. In the final week of Ramadan, the local women’s cooperatives provided freshly baked cookies to be included in each food package. The freshly harvested crops and baked goods were bought to supply the Ramadan food parcels, which in turn helped the farmers and local co-operatives’ workers to generate an income to support their families, and helped the farmers cover the costs of replanting their lands in the coming seasons. This project restoring farmers’ livelihoods is planned so the harvest of the crops is in time for Ramadan, and the range and quantity of crops available is also taken into account when planning the package contents and liaising with farmers to deliver the required types and quantities of crops to the central packaging stations. Here the goods are weighed and packed by the temporary workforce this project employs, helping them to support their families also. In the first three weeks of Ramadan each family’s food package contained the following: Table 4: The contents of food packages in weeks 1-3: |No|Item||Quantity (Kg.)|| |---|---|---|---|---| |||Week 1|Week 2|Week 3| |1|Tomato|3 KGs|3 KGs|3 KGs| |2|Cucumber|2 KGs|2 KGs|2 KGs| |3|Potato|4 KGs|4 KGs|3 KGs| |4|Onion|3 KGs|3 KGs|3 KGs| |5|Molokheya/mallow|4 KGs|4 KGs|3 KGs| |6|Zucchini|2 KGs|3 KGs|2 KGs| |7|Eggplant|-|2 Kg|| |8|Lemon|1.5 Kg||| |9|White cabbage|2 units||| |10|Rocca|0.1 Kg|0.1 Kg|| |11|Green Onion|0.25 Kg|0.25 Kg|0.25 Kg| |12|Radish|4 units|4 units|| |13|Green dill|0.1 Kg|0.1 Kg|0.1 Kg| |14|Green beans||1 Kg|1 Kg| |15|Peach||1.5 Kg|| |16|Sweetgreenpepper||1 Kg|1 Kg| |17|Red cabbage||2 units|| |18|Carrots||2 Kg|| |19|Parsley||0.1 Kg|0.1 Kg| |20|Eggs(plate of 30 eggs)||1plate|| |21|Chicken|2 chickens,
average of 3.3
KGs||2 chickens,
average of 3.5 KGs| The project was successfully completed and supported 1,163 families: 1,000 families received fresh parcels on a weekly basis for five weeks during Ramadan, and an additional 163 impoverished families received a fresh parcel in the final week. The project benefitted 217 farmers: 179 male and 38 female farmers, as well as 32 women working in the contracted food processing cooperatives. Finally, 34 daily workers in the packaging and distribution activities were provided with temporary working opportunities for a total of 730 working days. 15 ## The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 ## Ramadan / Covid-19 Emergency Response in Southern Gaza This three-month project was planned to provide 600 families with hygiene kits, 115 families with fresh food parcels for five weeks, support 25 small scale farmers whose harvested crops were bought for the food parcels, and to deliver 10,000 bottles of mineral water to five Covid-19 quarantine centres in Gaza, supporting at least 500 people in quarantine. There is a lack of clean drinking water and this avoided the expense in providing it for those in quarantine. Project activities were implemented in Rafah: in Al Shoka, Al Mawasi, Kherbit Al Adas, Al Nasr, Al Shaboora, and Al Jinina; and in Khan Younis: in Al Qarara, Bani Ishaila and Abasan. The project was successfully completed, and the programme team managed to make some savings, enabling the procurement of almost double the intended number of family hygiene kits to be distributed. The original aim of 600 families was exceeded, with distribution of hygiene kits to 1,156 impoverished families. The original aim of 10,000 water bottles was also exceeded, with 10,200 bottles of healthy mineral water supplied to people in quarantine. The project also distributed fresh food parcels to 115 families throughout Ramadan, prioritising those most vulnerable. These families had their basic nutritional food items secured and received a fresh food pack every week for the five weeks of RamadanThese 575 fresh food parcels contained a source of protein (chicken or eggs) and a package of freshly harvested vegetables and fruit. The project reached the following target groups: ## Table 5. The breakdown of direct beneficiaries ## Table 6. The breakdown of indirect beneficiaries |1- Direct Beneficiaries|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||2- Indirect Beneficiaries||||||| |Target Group||Male|Female||Total||||||||| ||||||||Target Group||Male||Female||Total| |Families receivingfreshparcels||86|29||115||||||||| |Farmers||34|18||52||Family members receiving
freshparcels||296||361||657| |Women in cooperatives||0|21||21||||||||| |Families receivinghygiene kits||815|341||1156||Farmers familymembers||139||169||308| |People inQuarantine Centres||1,512|588||2,100||Family members receiving
hygiene kits||2,608||3,913||6,521| |Project workers||7|0||7||||||||| ||||||||Total||3,043||4,443||7,486| |Total||2,454|997||3,451||||||||| ## Emergency Covid-19 Appeal: Supporting Families with Essential Fresh Food Items, Gaza This three-month project was implemented in the middle areas of Gaza (Nusseirat, Bureij, Maghazi and Deir Al Balah), and it was linked to our projects restoring the livelihoods of marginalised farmers in Gaza. The project purchased the freshly harvested crops of a number of these farmers at fair prices and packaged them in fresh food packages, together with a protein source of chicken or eggs each week, for five weeks. The families included in this project are facing very difficult economic and social conditions. The selection of beneficiaries was made based on the following criteria: families with no source of income; prioritisation of families headed by women (17.61% of targeted families); families caring for orphans (9.5% of targeted families), and families with no income as a result of Covid-19. The project was completed successfully. The total direct beneficiaries of the project were 290 families, including 210 families receiving the fresh food parcels, 75 farmers/producers whose crops, chickens and eggs were purchased and 5 laborers (4 workers and 1 support staff) who had temporary job opportunities weighing the goods and preparing the food parcels. The total number of direct beneficiaries from this intervention is 1,625: 797 females (506 above 18, 291 below 18) and 828 males (522 above 18 and 306 below 18). ## Covid-19 Emergency Humanitarian Support for Refugees in South Lebanon Welfare Association launched an emergency appeal in May 2020, to raise funds to provide shopping vouchers to some of the most impoverished families in the 12 Palestinian refugee camps of Lebanon. The vouchers could be exchanged for food and essential household items in local pre-qualified shops. The aim of the campaign was to help the families in these camps survive the lockdown period and the risks imposed by the interruption of work and loss of income. The vouchers, worth US$80 each, covered the key needs of each family for a period of eight weeks and were a lifeline for these families. 16 ## The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 Project activities were planned to reach a total of 718 of the most vulnerable Palestinian refugee families living in Rashidieh refugee camp in Tyre, South Lebanon with a one-off distribution of vouchers exchangeable for food and essential household items. The activities were completed and a total of 3,588 individuals (718 families) directly benefited from this project. The vouchers were distributed between 11 -13[th] May 2020, and once the beneficiaries received the vouchers they were able to exchange them over a period of 20 days in local pre-qualified shops. This also helped increase Covid-19 safety measures, as they could avoid queuing and overcrowding, and were able to maintain social distancing. The project aided 425 men, 406 women, 953 males aged 5-17, 1,065 females aged 5-17 and 739 children under 5. A further grant provided an additional 154 vulnerable Palestinian refugee families in Rashidieh Camp with a one-off distribution of vouchers (US$80), also exchangeable for food and essential household items in prequalified stores. A total of 760 individuals directly benefited from this project, including 80 men, 77 women, 214 males aged 5-17, 235 females aged 5-17 and 154 children under 5 years old. ## Emergency Shelter Rehabilitation in Burj El Barajneh Refugee Camp, Lebanon This project rehabilitated three shelters for four of the most vulnerable PRS families, living in Burj El Barajneh Camp in Beirut. The project was supervised by an engineer who prioritised work on safety (rewiring), security (windows and doors), weatherproofing (roofing), and installation of essential water and sanitation facilities (kitchen and bathroom). The rehabilitation of each shelter was planned to take 12-24 days (maximum), and the main activities were completed in October 2020. The completion of the project was slightly delayed due to the impact of Covid-19 in Burj El Barajneh Camp, which affected the availability of rehabilitation materials. The average time to rehabilitate each shelter was 5 days. Additionally, the project had two indirect impacts on the Palestinian community: 1. Eight Palestinian refugees benefited from temporary employment opportunities as labourers (hired by the contractor) and 2. Local suppliers provided the building materials. As such, the local economy benefited from this project (albeit on a small scale). Post-rehabilitation feedback from the beneficiary families provided the following information: - 4 families are living in the three small shelters - All families have a female head of household - There are 14 family members - 2 children under the age of 5 - Average income/month for all families is between US$70 and US$100 (the income is mostly from NGOs and any working members of the family) - Number of family members with chronic diseases and disability: over the 3 families there is one person with Quadriplegia, one person with neurological diseases, one person with Schizophrenia, one person with Autism, one person with a herniated spinal disc The project has dramatically improved their daily living conditions and daily routines, as well as their health and wellbeing. ## Lebanon Emergency Appeal: Provision of Medical Equipment to Karantina Hospital, Beirut On 4[th] August 2020, at approximately 6pm, a warehouse containing large quantities of ammonium nitrate exploded at the Beirut Port. After an initial explosion, a subsequent blast caused widespread devastation, with reports of damage more than 20 kilometres from the port area. More than 190 people died, more than 6,000 were injured and over 300,000 people were left homeless. The estimated cost of the destruction is over US$6 billion. The catastrophic explosion destroyed several hospitals in the vicinity of the port, which forced some hospitals to turn away patients and overwhelmed the rest. One of the most badly affected hospitals was the Beirut Governmental Hospital in Karantina, which is located only 400 meters from the blast site. This hospital was the central hub for the provision of medicine for patients who do not have health insurance. Most of the physical structure of this hospital was severely damaged, including broken windows, damaged walls and roof, and most of the equipment was destroyed. The hospital had five storage units for medical supplies, vaccines and medicine for chronic diseases. As a result of the explosion, three of these five storage units were destroyed (along with all of their essential medicines and supplies) impacting the hospital’s very urgent and much needed emergency provision. 17 ## The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 Welfare Association was deeply concerned by the condition of the hospital, taking into account that it serves one of the most impoverished communities in Beirut. The hospital is located within an area of high deprivation, hosting some of the poorest foreign workers, refugees and Lebanese families mostly displaced during the civil war. The Karantina hospital is basically the refuge for the most marginalized people requiring medical care. In coordination with the hospital management and the Ministry of Public Health, Welfare Association is providing essential equipment for the hospital in order to make it operational as soon as possible. The WAUK Appeal will help fund the provision of a new Ophthalmic Microscope, used for all types of ophthalmic operations, from cataract to vitreous surgeries. Emergency Support to Restore Farmers' Livelihoods: Khan Younis and Rafah, Southern Gaza (2020/21) This project was developed with the experience gained and lessons learned in previous project phases, and aligns the implementation period with the agricultural season, to ensure the maximum yield in terms of quantity and quality. The farmers’ crops are planted so they may be harvested in time for the Ramadan 2021 food distribution project, which is due to begin in the second week of April 2021. These farmers will then harvest and market their crops through the Ramadan project, which is distributing fresh food parcels to impoverished families. As in the previous phases, this livelihoods project will continue the provision of coaching and technical support for farmers, to advise their decision-making on which crops are best suited to the soil type, when and how to plant and irrigate their lands most appropriately to maximise crop quality and quantity and meet market needs. This eight-month project began in October 2020 and will provide emergency assistance to struggling farmers, by rehabilitating their damaged agricultural property, restoring productivity and linking farmers to potential future marketing channels. It will work with 44 small-scale farmers to restore 88 dunums of their land to full productivity, clearing, ploughing, installing irrigation pipes, and planting the land using intercropping techniques. By the end of December 2020, the project was progressing well, with 82 dunums of land already rehabilitated and planted with trees and vegetable seedlings. The planting of the remaining land and vegetable seedlings will take place in March 2021. ## Future Plans As the economy and the political situation in Palestine deteriorate, and the financial crisis continues in Lebanon, together with the ongoing impact of coronavirus and regional instability in 2021, Welfare Association will continue to fund a portfolio of development projects and emergency projects as needed and according to the funds available. The Board of Trustees will continue with the main areas of activity: - Health: Support for hospitals and health centres, for children with sight and mobility disabilities, maternal health, mental health, environmental health. - Education: Support for children with special educational needs, early childhood development, educational support programmes and the Palestinian Museum. (A component of training and capacity building runs through many of our programmes with the aim of upgrading local skills and ensuring self-sustainability when the programme ends). - Additional Sustainable Development: Including the West Bank Child Care programme, livelihoods projects such as support for farmers, and improving living conditions and housing/shelter for the most vulnerable communities. - Emergency Humanitarian Relief in Palestine and Lebanon: as needed and as funds allow. - Focussed UK advocacy: Raising awareness of needs, our programmes and the situation affecting our project beneficiaries overseas. ## Trustees' Responsibilities The trustees (who are also directors of Welfare Association for the purposes 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 trustees to prepare financial statements for each financial year which give a true and fair view of the 18 The Welfare Association Report of the Trustees For the year ended 31[st] December 2020 state of the affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to: - 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; - prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the charitable company 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 charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware: - there is no relevant audit information of which the charitable company’s auditor is unaware, and, - • the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. The Trustees’ Annual Report, which includes the review of activities, has been approved by the trustees on the date below and signed on their behalf by: Julia Helou Treasurer/Trustee Date 27[th] July 2021 19 ## **The Welfare Association Independent Auditor’s Report For the year ended 31[st] December 2020** ## **Opinion** We have audited the financial statements of The Welfare Association (the ‘charity’) for the year ended 31 December 2020 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the charity’s affairs as at 31 December 2020 and of its incoming resources and application of resources, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Charities Act 2011. ## **Basis for opinion** We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. ## **Conclusions relating to going concern** In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees' with respect to going concern are described in the relevant sections of this report. ## **Other information** The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees’ are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 20 ## **The Welfare Association Independent Auditor’s Report For the year ended 31[st] December 2020** ## **Matters on which we are required to report by exception** We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: - the information given in the financial statements is inconsistent in any material respect with the trustees' report; or - sufficient accounting records have not been kept; or - the financial statements are not in agreement with the accounting records; or - we have not received all the information and explanations we require for our audit. ## **Responsibilities of trustees’** As explained more fully in the statement of trustees' responsibilities, the trustees', who are also the directors of the charity for the purposes of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees' determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees' are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees' either intend to cease operations, or have no realistic alternative but to do so. ## **Auditor's responsibilities for the audit of the financial statements** We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. **The extent to which the audit was considered capable of detecting irregularities, including fraud** Irregularities are instances of non-compliance with laws and regulations. The objectives of our audit are to obtain sufficient appropriate audit evidence regarding compliance with laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements, to perform audit procedures to help identify instances of non-compliance with other laws and regulations that may have a material effect on the financial statements and to respond appropriately to identified or suspected noncompliance with laws and regulations identified during the audit. In relation to fraud, the objectives of our audit are to identify and assess the risk of material misstatement of the financial statements due to fraud, to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud through designing and implementing appropriate responses and to respond appropriately to fraud or suspected fraud identified during the audit. However, it is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity's operations are conducted in accordance with applicable laws and regulations and for the prevention and detection of fraud. 21 ## **The Welfare Association Independent Auditor’s Report For the year ended 31[st] December 2020** In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, the audit engagement team: - obtained an understanding of the nature of the charity, including the legal and regulatory framework that the charity operates in and how the charity is complying with the legal and regulatory framework; - inquired of management, and those charged with governance, about their own identification and assessment of the risks of irregularities, including any known actual, suspected or alleged instances of fraud; - discussed matters about non-compliance with laws and regulations and how fraud might occur including assessment of how and where the financial statements may be susceptible to fraud. As a result of these procedures we consider the most significant laws and regulations that have a direct impact on the financial statements are: - FRS 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice); - The 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 (The FRS 102 Charities SORP); - The Charities (Accounts and Reports) Regulations 2008; - The Charities Act 2011; - The Companies Act 2006. The audit engagement team identified the risk of management override of controls as the area where the financial statements were most susceptible to material misstatement due to fraud. Based on the results of our risk assessment we designed audit procedures to identify fraud or non-compliance with such laws and regulations identified above. The relevant audit procedures performed included but were not limited to: - Enquiry of key management and those charged with governance around actual and potential litigation and claims, and corroborating the responses; - Undertaking detailed review of the completeness and accuracy of disclosures; - Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business; - Review of estimates and the appropriateness of their basis as well as consideration of any indicated irregularities or management bias. A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. 22 **The Welfare Association Independent Auditor’s Report For the year ended 31[st] December 2020** ## **Other matters** Your attention is drawn to the fact that the charity has prepared financial statements in accordance with "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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice. ## **Use of our report** This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed. ## **Paul Tucker (Senior Statutory Auditor) For and on behalf of Croucher Needham (Essex) LLP** ......................... ## **Chartered Certified Accountants** ## **Statutory Auditor** Market House 10 Market Walk Saffron Walden Essex CB10 1JZ Croucher Needham (Essex) LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006. 23 Statemenl of Financial Activitles th8 Irthme aThJ Expenthiwe Acc(thtl For fv yw 31st 2019 Total Fund$ Totsl Unrgsldcte(l Rosldcle(I Funds Funds FurKI& Income and erthmerrts from: Donati￿s. grants and Wo5 Other Activities 194.406 2.¢J90.255 1284.fjfj1 202.240 1.891,958 2.W,198 22.4LM) 9.226 Totsl Incom8 195.274 2.090.255 128%529 1.891.958 2.125.824 Expfyndllure on: Rai￿￿ Funts Charitable Aclnithe5 49. 136.151 49,708 3,076.626 122,389 2.157,287 2,279.676 2,940,475 Tolal Expqndllure 159.255 2.157.287 131&y2 185.859 2.940.475 3.126,334 N81 It)comellExp8ndoiurel 36.019 167.0321 131.0131 11.048,5171 I1,(￿,510) Tran$lgr8 tr*lween lunds 37.946 137.9461 21.812 Net It￿oMe1{EXpe￿d￿l￿￿l kn the Yo 1104.9781 131.0131 69,819 11,070,329) I1,(￿.510) Total Funds as at 1st January 471.wo 152.880 6a8 401.181 1.223.209 1,624,390 Tolal Fyndg OS at 31st 544.%5 47.W2 5910fj7 471.0(K) 152, 623.Bao There are no r￿nIsed gains atKJ Olher than IhD5e pasgng the *3temwt ot ¥ti¥the5 a(xount. Al in(x)ming resouTW5 and reswrces exp8nd8d derwe from ts)niinuif¥J a￿l¥ll*S. The notes on pages 27 to 35 forrn part of slaknetts. 24 The Weltaro Association Balance Sheet As at 31st December 2020 Nole 2020 2020 2019 2019 Flxed Assets Tangible assets 13 1,562 Current Assots Debtors Cash in hand and al bank 14 1.877 754.432 17,448 612,224 756,309 629,672 Credltors: Amounts falllng due withln one year 15 1163,9361 17,3541 Net Currnnt Assets 592.373 622.318 Net Assets 592.867 623,880 Funds Genèral fund Reslricled funds 11 12 544.965 47.902 471,000 152.880 Totsl Funds 592,867 623,880 This rewrt has been prepared in accordance the SF)ecial provisions Telating to small companies bwthin Part 15 ol the Companies Act 2006 and the Financial Rewrtiro StaThYaid 102. Approved ty the Bo*d ol Trustees arvj aLrthorised lor issue on 27th July 2021. arNJ are signed on their behalf by.. MARTIN LINTON Trustee I Chairman JULIA HELOU Trustee / Treasurer Company Registration Number: 02809950 The notes on pages 27 to 35 form part ol these financial statements. 25 The Welfare Assoclatlon Sialemenl of Cash Flows For the year ended 31st tlecember 2020 2020 2019 Net Cash Inflowl(Oulllow} from Operatlng A¢tlvlties (Nole 18) 141,340 {1,020,7711 Interest received 9.226 Net Cash Inflow from Returns on Investments and Seniicing of Finance 9,226 In¢reasellDe¢rease) In Cash {Nole 19) 142,208 11.011,5451 26 Tho Welfare A$s￿l9110n Notes lo the Financial Slalefflenls For the year ended 31st December 2020 1 Accountlng Pollclgs Accountlng Conventlon The financial statements have been prepared in accordance with the Financia Reporting Standard applicable in the UK and RepUt￿lC ol Ireland IFRS 1021. The company is a public benefit entity for the purposes of FRS 102 and a registered charity established as a company limrted by guarantee and therefore has also prepared its financial slalemenls in accordan￿ wlh the Statement ol RecommerKJed Practice app4icable lo charities preparing their accounts in accordance ￿ the Financial RerK)rting Standard appIl￿ble in the UK and Republic ol Ireland (The FRS 102 Charities SORPI. the Companies Act 2006 and Charities Act 2011. The financial statements are prepared in sterting, which is the fUr￿tional currency ol the tharity- Amounts presented are rounded lo the nearest F)ound. Golng Concèm The Iruslees have assessed whether Ihe use ol going concern is appropriale and have considered possible events or conditions that might cast significant doubt on the ability ol the charitable company to continue as a going concern. The tnjstees have made this assessment for a period of at least one year from the date ol the approval ol these financial statements. In path"cular. the trustees have considered the charitable company's forecasts and projections and have taken account of pfessures on grant income. AfteT making enquiries. the trustees have concluded that there is a reasonable exk*ctalion that the charitable company has adequate resources lo continue in operational existence lor the foreseeable lulure. The charitable company Iherelore continues to adopt the going concem basis in prepariThJ its financial statements. Income Income represents interest TeceNed, donations, fundraising activities and exchange gains. It is included in the Statement ol Financiai Activities on a Teceivable basis, when there is evidence ol enlillemenl. the receipt is probable, and the amount can be MeasU￿d reliably. Income from legacies is rec(xJnised when probate is granted. there is kyobability ol receipt there is ability lo estimate with suff icienl accura¢y the amount receivable. Gills in Kind represent donated facilities and goods which are recognised when receivable and are induded al the value to the charity where this can be quantified and a third paty is bearing the costs. Resources Expended Resources expended are induded in Ihe Ststement ol Financial Activities on an accruals basis. Most expenditure is direcdy attributable to specific activities and has t)een included in those cost categories. Costs attributable lo more than one activity are allocated on the basis sel out in note 5. Grants lo partner organisalions are included in the Slalemenl of Finawal Activities when payment is incurred, as defined in the terms a￿1 conditions for Ihe grant. Support costs are those incurred in connection with the administration ol the charity and compliance with conslilulional and slalulory requirements such as board meetings and audit. They i￿lUde a proportion ol the costs ol management and administrats.ve staff based on estsmaled time spent. 27 Tho Welfare A$s￿l9110n Notes lo the Financial Slalefflenls For the year ended 31st December 2020 Tanglblo Flxad Assets and Dapreclatlon Tangible fixed assets are stated al cost less de￿eciatiOn. Depr￿ation is provid&J at rates calculated to write ott Olfice Equipment 33.&3% straght line Assets are depreciated IOT a whole year in the year of acquisrtj.on and not at all in Ihe year ot disposal. Items costing less than £500 are not Irealed as fixed assets tyJt instead are charged as expenses in the year in which they are purchased. Fund Accountlng Unrestricted general funds ean be used in accordan￿ the charitable objects at the diseretion ol the Irustees. Restricted funds are those given lor a pa￿(#JIar purFose, they can only be used lor that purpose. Details ol the reslricled funds are given in note 12 the Truslees rewrt. Forelgn Currency Translatlon Monetary assets and liabilrties denominated in foreign eurreneies are translated into steding at the rate of exchange ruling at the balance sheet date. Transaction5 in foreign currencies are recorded al the rate ruling at the date ol the Iransaclion_ All differences are taken lo Ihe Slalemenl ol Financial Activities. Crltlcal Accounllng Estlmales and Areas of Judgement In the view ol the Irustees in arplying the accounting tx)licies adopted, no ju(hJements were required that have a significant effect on Ihe amounts recognised in the finanual statements nor do any esb"mates or assufflptions made carry a significant risk of material adjuslmenl in the next financial year. Financial Instruments Cash and Cash eouivalents Cash and cash equivalents include cash at banks and in hand and short tem deposits Mth a maturity date ol three months or less. Debtors and creditors Debtors and Creditors receivable or payable wthin one year of the reporting date are carrted at their transaction price. Debtors and crediloTS that are receivable OT payable in more than one year and not subject to a market rate ol interest are measured at the Present value ol the expected lutUTe receipts or payment discounted at a market rale ot interest. 28 The Wellare Associalio Notes to the Financial Statements For the year ended 31st December 21Y20 2 Donations l Grants l Legacies RKei¥ed 2019 The ¢Jonations ar8 rnad8 up as foll¢Jws-. General ¢JonatK)ns Donaiions from Wemare Associaiion Geneva Gala Dinner income IsrKJnsorship, auction and Ikjnationsl Grft In kind- rentai ot office space Gill Exchange Gainjllossl Sundry Income 11851 91746 29,735 95.956 70,154 14,0(X) 16,628 124,5501 319 14,( 1.181 Unr88trict8d funds 194.406 202,240 Childcare Prograrnme. West Bank Cornrnunity Based Rehabilitation Pro¥Jramrne. Gaza Covid-19 1 Ramadan Surwort, Gaza Covid-19 Appeal, Fo¢xl Distritwlion, Gaza Covid-19 Support I￿ Distritwtion Rashidiyeh. Lebanon Covid-19 Sutv)rt for Hospitals. Gaza Emegency Support for Farrners. LNdihrKxts. Scrtrtlw Gaza Emergency Food Packages, Gaza Emergency Suppyt for FaTmers' L￿￿lIhoodS. Khan Ywni￿Rafah, Gaza Emwgency SuFPJrt for Farmers. Livelihoods. Noflhem Gaza Ernergency Supwt for Farmers, Lw8lihoods, Zaitoun. Gaza Emergency Surpyt for Karantina How￿, Lebanon Emergency Winter Support. Gaza Emergency Winier Support. Lebanon Establishiw a Conservation Studio at the Palestinian Museum- Brithsh Cwrvl Ga2a Emergency Appeal Music Therapy for Traumatised Children. Lebanon Paedialric ICU. Maka&sed Hospital. East Jerus￿ern Palestinian Museum Educaiional Programrnes. Bank Palestinian Museum Putrjic Edualion Programme. West Bank Qurbani. Lebanon Rarnadan Appeal fcy F(￿ Packages. Gaza Ramadan Food Packages Dislribution. Gaza Restoration ot Arghuniyyah Fa￿e. Jew5alem - Brth"5h School Counselling lor Traumalised Chik1ren. Gaza Shelter Rehabilitation. Burl El Barajneh Camp. Beiful Shirin's Fund for Childr8ll Wth Specia N8￿s. Jen￿￿ern Sight Disability & Prevention ol BliThJness. Ga2a Supwrting Higher Education in the West Bank Upgradlng Facilrties in Al-Aqsa Schods in East Jerusalem 816,351 15 50.475 1&877 51,( 162.￿￿) 12&785 1,012.057 33,854 138,572 200,680 39,861 27,146 65,356 23,217 19,810 54,101 11,599 136,989 8,814 119,991 270.833 10,0(K) 77,964 76,372 24,675 8.318 143,285 127,368 18,103 13.750 225 16,750 9,451 23,060 113fy) Restrlcted furKI$ 2.090.255 1,891,958 Tol 2284,661 2,094.198 29 The Wellare Assoclation Notes to the Financial Statements For the Jtar ended 31sl Deeember 2020 Activities for gonerating funds 2020 2019 Tickets for Gala thnner Advèrt in ￿OChUre 21,400 1,000 22,400 Chorilable acti￿lIeS 2020 2019 Charitable activitw are made up of the lolk￿1ng.. Grants payable Project costs Information. public awareness and advocacy 2,157,287 96.930 25.459 2,940,475 104,150 32.001 2.279.676 3.076.626 Grants Payal￿e The details ol ihe grants payabl8 are as lolkjws.. 2020 2019 Chi￿Care Programme. West Bank Community Base(J Rehablitation. Gaza Covid-19 1 Rarnadan Support, Gaza Covid-19 Appeal. Food Distribution, Gaza Covid-19 Supporl lor Food Dislribulj'on RaSh*Ji￿, Lebanon Covid-19 Supporl lor Hosptals, Gaza Education Programrne, Palestine Ernergency Medic& Su￿lIes for Hospilals. Gaza Ernergency Supwrt for Farrners, Ltvelihoods, Khan youn1￿RaIah, Gaza Ernergency SuptM)rt for Farrners, LNelihoods, Northern Gaza Emergency Supwrt lor Farmèrs, Lrvelihoods, Southem Gaza Ernergency Supwrt for Farrners, knvelihoods. Zartoun. Gaza Emwgency Supwrt for Karantina HosprtJ, Lebanon Emergency Winter SuFV)rt, Gaza Emergency Winter SupFK)rt, Lebanon Establishing a Conservation Siudio at Ihe Pathiinon Museum- British Council Gaza Emèrgèney Information, Advocacy and Awaranèss-RaisirwJ LMAQ Scholarships at RaM￿lah Friends khcx Music Therapy lor Traumatised Chik1ren. Lebanon Paediatric ICU, Makassed Hosptal, East Jerusalem Palests'nian Museum Publt Eduation Programme, West Bank Programme ImplementatN)n Costs in Paksline and Leba￿n Quibani. Lebanon Ramadan AFveai tor Food Packages, Gaza Ramadan Food Packages DIStrt￿l0n. Gaza Restoration ol Arghuniyyah FaGade. Jerusalem - British c￿Tri1 Sheller Rehabililalion. Burl El Barajneh Camp. Beirut Sight Disability & Prevention of Blindness. Gaza Supporting HKJher Education in the West Bank Upgrading Facilities in M-Aqsa Schools in East Jerusalem Zakat Al Fitrah Food Pai*ages, Gaza 797,621 47.023 49,594 18,377 51.iXIO 160.008 994.033 19,110 2,580 39.742 25.618 121,557 63,898 139,706 22,088 17.250 27.891 27,687 10,447 134,389 8,047 1,047 380,995 117.390 7.326 12.836 271,215 76.612 75,983 785.583 24.178 6,504 706 149,255 125,250 4.961 17.056 20,138 9,571 13,049 23.iX16 197.435 2.157.287 2.940.475 30 Allocotlon ol Co$1$ for th? Year Inlorrnatlon, Publle Awareness and Advococy Informatlon, Publle Awareness 2020 Jnd Advocacy Prolect Acllvlty Co8t$ Proleet Actlvlty Cost• Ralslng Fund8 Ralslng Funds 2019 Dlrect Co•t•: Annual review brochure c031s Bank chaiogs Proieei cosis Support Co$ts: Gala Dinner Costs Fundraising Appeals Tèlèphonè Audll Account8n¢y and payroll Dèprèeiaiion Advèrtlsing and $ubscriptlons Salarias Consuliancy & Rtr¢ruilm¥nl Oflieo ex￿nseS Rènl - gift In klnd Miscellaneous Postage and $ialKJn¢ry Compuiar eosls and IT support 735 735 1.470 1.497 819 820 664 1,639 1,328 749 664 8,187 42 806 1.785 1.358 208 194 17.280 281 368 2.100 12 59 502 12,373 41 806 714 2,082 319 298 26,496 431 565 3,220 19 91 769 6,187 41 179 4,641 5,613 659 804 71,424 1,163 1,522 8.680 50 245 2,073 24.747 124 83 750 1.838 1,463 160 184 17.254 80 166 4,777 6,045 662 759 71,318 243 1.666 7.350 9.751 2 lp • 750 735 2,243 246 282 26,457 7.140 9.053 1.386 1,296 115,200 1.875 2.455 14.000 81 395 3.344 1.225 115,029 185 2.100 766 8,680 1.235 14.0(rf> 3,220 147 560 226 860 610 2,318 983 3.738 Total 25.459 36,866 96,930 159,255 32.001 49,708 104,150 185,859 Stalf costs are allocated on the basis ol tirne spent on the activity areas of the charity. 31 Thg Wellgrg Association Notes lo Ihe Financial Stalements For the year ended 31st December 2020 7 Net Incom81(Expenditure} for Year 2020 2019 This is slated after charging the lollowng.. Depreciation ol tangitAe assels Auditors, remunerab'on - audit current year Exchange lossllgainl 1,386 7,140 124,5501 7,350 {1.1811 8 Stsff Cos1$ 2020 2019 The details ol the staff costs are: Gross pay Social Security Pension 100.526 10.478 4,025 102,728 8,473 3,999 115,029 115,200 The number ol full time equivalent em￿oYeeS during the year was tr￿12019.. IM>l. One employee earns ￿tween £70.001 - £80,000 {2019." one £70.001 - 80.￿01. Key management Fersonnel include Ihe Truslees and the Director. The lolal employee benefits ol the charity's key management personnel were £91.10312019: £86.9021. No trustee received remuneration from the charity. 9 Payments to Trustees No Iruslee or ￿rSon12019. none) connected wilh a Irustee has receNed any remuneration lor services lo the charity12019.' £nill. No Irustees12019.' none) were reimbursed lor expenses during the year {2019.' £nill 10 Taxatlon The charitable company is exempl from corForalion lax on its charitsue activities. 11 General Fund 2020 2019 Balance al 1 sl January Nel movement for the year Translgrs 471.oc 36.019 37,946 401,181 48,007 21,812 As al 31st December 471,￿0 32 12 R¢4irl¢tsJ F￿J$(C￿TInl Y#w) 4t1 QI 31 (*¢ Pwiamffle. We51 Bart¢ 8as* Reh*￿a￿ ProxaTh Gau CthKI.19.' Rama¢èffl &w)l.Ga ru￿.1$AF￿91, Fwd DEtrixrtw. G 1fj3$1 1797,5211 147.D731 149.S941 1IB.377) 151.wll 1160.ml 324 75 1&877 si.th) 112.5C 125.7&5 18811 CthhY.19 SLW loi Howab. Gaza 12,4921 SowiwnGaz 139.7421 lor Hoy)l*. Gaza 27.146 19.810 la.6181 117.wl 127.8911 ￿m￿g6¥KYwlItsr￿WKE.GaZ &887 ($311 11g.*Jl la￿1 G£za Emerg￿￿1￿ (T.3261 6.745 15J96 Th￿r￿￿OrTIa￿￿a1￿d Chk￿l (3121 lo￿) 270.833 7&372 P81.2151 [16.6121 P*eSlthdn PLti¢ EdLQlW PTtyJTÈmme.West knadan lai FoDd PFLWe5. G&za 240 11392551 127.*8 11252YJI S(*th Courth￿ty Ur4ts ftyTiaimabswjc￿*￿G srdiw Renati￿￿jrt, Buil El Camp, BeiLI Strwiin's Fu￿1 lor Needs, J¥Lsa*m Swrting Ill ltr*Wesi B L￿r￿lir* In E*JtyL¢abth 19.VJJ 14.9611 3.SSD 113.ts191 3.OC61 12511 14041 152• IO¥A2W II157287J 137,9•51 of F￿•(￿1101 Yeorl *1 am9 ai 31 Oec Y9 8as* Ga Ecwbon Pyffjiamme. P4estYe Ethvtyon. Gaza ￿4¥￿. Gaza Emorgérty lor Ho¥AI*. Gaza 12.470 19. 451 Q814 I1￿) (3161 a217 122.wl I63.￿) 127.687) 110.447) 11.457 15271 51.101 25087 WIN8r SLWKI. L￿al EMerge￿y￿s￿er. Ltham 14.443 11.04n r15.￿) (24.1781 13J96 knadan Wal lai FoDd Gaza 8,318 11,S38 11,047 Sl#￿￿ Urts t(YTiaurna￿c1th.G￿Ea srmnns Fu￿10r S*htths**ty & weth1tyloft4iror￿, Swrt loi HeaihSe￿¢$. Lets￿￿. Pc#V IL1￿￿ bYcl￿e S Z8kal￿ Frftèh Pa¢kw, Ga LMAO S(*oY. Lega 1I79J 3A2S (W.1381 I197.￿> 132451 14.0351 85.5&)1 15*13 1134m91 12.W)I fJ*ktare, We¥ 8ard¢ 1.012.057 1￿5r IW.0331 1139.7f*l 118.wl 1.134 Trr¥y lor TiaLThali5e¢ Lfb3wn Fa¢ilrtw In ￿Aqsa ￿K￿1n E* 23.080 10.000 io.t 122J*VJ 1*91.951 IIWX47• 121 152. The Welfare Assoclation Notes to the Financial Statements For the year ended 31st t)ecember 2020 13 Tangible Fixed Assets 2020 Office Equipment Cost As al Isl January 2020 Addition during the year Disposals As al 31 st December 2020 4.008 Depreciatlon As al 1st January 2020 Charge lor the year Disposals 1,068 As al 31 st December 2020 3,514 Not Book Value As al 31 st December 2020 494 As a131 st December 2019 1,562 14 Debtors 2020 2019 Debtors - Gift Aid Claim Other Debtors Prepayments 15,804 309 1,335 512 1,365 1.8TI 17,448 15 Credltor$: Amounts lalllng due wlthln one year 2020 2019 Trade creditors Accnjals Deferred Income Other creditors 7,350 150.OIXI 7,140 214 163,936 7,354 The above financial instruments of the charrty are measur&J at present value. 16 Legal Status of tho Charity The charity is a company limited by guarantee and has no share capital. The liability ol each member in the event ol winding up is limited to £1. The number ol members al the year end dale is six. 34 The Wellare Assoclatlon Notes to the Financial Statements For the year ended 3151 December 2020 17 Analysis of net assets between funds Unrestrlcted Funds Restdcted Funds Total Fund balances al 31 D￿ernber 2020 are represented by: Fixed assets Current assets Current liabilities 494 558,404 113,9361 494 756,309 1163,9361 197,905 1150,0001 Total net ass•ts 47,902 592,867 Fund balances at 31 December 2019 are represented by.. Fixed assets Current assets Current liabilrties 1.562 629,672 17,3541 476.792 17.3541 152,880 Total not assets 471,LUI 152,880 623,880 18 Reeonelllatlon of Operatong Profft to Nèt Cash InflowllOufflow} from 0pora￿￿0 AetSvlll•s 2020 2019 OpErating surpluslldefiutl Depreciation charge5 IlncreasellDecrease In debtors (Deereaselllncrease in cre(htors Investment Income {31,013) 1,068 15,571 156,582 1868) 11,000,510) 1,386 110,6681 11.7531 19.2261 Net cash inflowlloulfh)wl Irom c4)erating activilies 141,340 11,020.7711 19 ReconcIlla￿On of Net Cash Flow lo Movements In Net Cash 2020 2019 Increaselldecreasel in cash 142208 11,011.5451 Net cash at 1 January 2020 612,224 1,623,769 At 31 De￿mber 2020 754,432 612,224 20 Analysls of Changès In N•t Funds At 1 January At Cash 31 December Flows 2020 Non￿Sh Changes Cash al bank and in hand 612.224 142.208 754.432 Total Net Funds 612,224 142,208 754,432 35