THE WELFARE ASSOCIATION IA Company Limited by Guarantee) Charity No: 1020238 Company No: 2809950 REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" DECEMBER 2023 WELFARE ,1 ii.,..L, ASSOCIATION The Welfare Association Report of the Trustees For the year ended 31" December 2023 Contents Page Report of the Trustees Independent Auditorfs Report 22 Statement of Flnancial Activities 25 Balance Sheet 26 Statement of Cash Flows 27 Notes to the Financial Statements 28 The Welfare A5$0C13tion Report ofthe Trustees For the year ended 31" December 2023 The Welfare Associatlon Report of the Trustees for the Year Ended 31" December 2023 The trustees are pleased to present their report together with the financial statements of the Charity for the year ended 31" December 2023. rence and Adminlstrative Informati Constitutlon The Welfare Association IUKI 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 13, April 1993 and is registered with the Charity Commission, IRe8lStered Charity Number 10202381, and with Companies House, IRe8iStered Number 28099501, as a company limited by guarantee and without share capital. Reglstered Office and Headquarters The Welfare Association Tower House 226 Cromwell Road London, SW5 OSW Telephone= Emall.. Webslte.. 020 7259 2454 info@welforeassociation.org.uk vrnw.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. At the time oAsiqning the report the trustees are.. Mr. Martin Linton- Chairman Mrs. Julia Helou- Treasurer Mrs. Hanan Al-Afifi Dr. Louise Arimat5U Mr. Andrew Karney Mr. Sarkis Nehme Mr. Michael Kenny Bankers Barclay5 Bank PLC. 132-134 Kensington High Street, London W8 7RL First National Bank, Beirut. Lebanon AuditOf5 Azets Audit Services, Gladstone House. 77-79 High Street, Egham. TW20 9HY The Welfare A550ciation Report of the Trustees For the year ended 315t December 2023 Structure Governan e and Mana ement Trustees, stsff and Organi5ational Structure The trustees of the Welfare Association serve until their retirement from the board. As trustees leave or additional skills are required, new trustees are norninated to fill specific ski115 gaps. All potential trustees are interviewed by member5 of the board. Every new trustee is provided with an introduction to the work of the Charity and with information about the role of trustees and charity law. Each trustee brings special skills and expertise to the Charity and trustees have re8ular duties. Trustees receive updates and progress reports throughout the year. From time-to-time trustees may attend training course5 as relevant to their role on the Board. The board of trustees meets qtjarterly to govern and monitor the progress and achievements of the Charity. Policies and procedures are reviewed. discussed and updated as required in the annual governance review, takin8 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 dailv operations of the Charity and she is also secretary to the board of trustees. The recruitment of staff follows a formal advertising, short-listing and interview process. New staff members will complete two or more days of induction, training and handover relevant to the specific post. The governing principles of the Charit¢s remuneration policy ensure the Charity can access the types of skills, experience and competencies required in its Staff, and take account of staff role5 and responsibilities to ensure delivery of the Charity's objectives. The Welfare As50¢iation IUKI is an independent charity re8lStered 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 ha5 access to the expertise provided by WA IGeneval from their field offices when requested, in addition to our own in-house project monitoring and management. Ta'awon is the Arabic operatin8 name of the Welfare Association in the field. Relationship to Welfare Asso¢latlon, Geneva". There is a charity registered in Switzerland called the Welfare Association. Geneva. Welfare Association (Geneval has similar objectives to those of Welfare Association IUKI, but they do not have unity of administration and their controlling boards are different. They do, however, co.operate with each other. Welfare Association IUKI meets reguSarly 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 Agencyl 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 trustees èlm to maintain free reser¥es at around £IOO.000, which represents almost one yearfs operating costs,. anything above this is designated for emergency appeals (this also allows flexibility to be responsive in 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. The Welfare A550ciation policy 15 to never commit fund5 that it doe5 not have. To prevent disruption to programmes, it Is felt that the free reserves are currently maintained at an appropriate level. At 310ecember unrestricted funds lincludin8 £100.000 designated reserves) were: £548,365,12022: £579.4431 and restricted fund5 for ongoing prosrammes were.. £68,107.12022: 46,857}. 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 53vings account can be accessed in case of emer8ency. Risk Mana8ement All significant activities undertaken are Subject to a risk review All 5i8nificant activities undertaken are subject to a risk review. As part of the annual operational assessment and the initial needs assessment and implementation plan for every project, major risks le.g. political conditions causing project suspension, exchange rate fluctuation, risks to beneficiaries, lack of funds raised donors changin8 remit. etc.) are identified and analysed in terms of their potential impact and likelihocd, and include those affecting.. The Welfare A55oclation Report of the Trustees For the year ended 31° December 2023 operational performance, including risks to our staff. partners and beneficiarie5 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 Èssential. To help mitigate these risks there is: a risk management policy and a risk register. these are reviewed and di5CUssed 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 comprehensive due diligence process, conducted prior to each new programme starting 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. Safeiuardlng 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 WA field teams and work with our partners on safeguardin8. 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 Humanitarlan Standard (CHSI The Core Humanitarian Standard on ualit and Accountabilit sets out nlne commitments that organisations and individuals involved in humanitarian response activities can use to improve the quality and effertiveness of the assistance they provide. The CHS places cornmunities 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 ser¥ice5 in line with the CHS. Fundralsing Welfare Association greatly values the committed and continued support of the British public and a range of international donors. as we continue to provide vitsl services and humanitarian relief to some of the most vulnerable families and communities in the West Bank and Gaz3, and in the Refugee Camps and Gatherings in Lebanon. Funds are 8enerated from a broad range of UK and overseas donors and partners. includlng individual one-off and regular 8ift5, sponsorship. institutional 8rants and government funding, Including Gift Aid. We communicate regularly with our donor5 and supporters through project progress reports, e-newsletters, and the annual mail out includin8 the annual review, and we update our website and social media to provide updates on the progress of our activities re8ularly. We occasionally receive requests from supporters to be removed from our mailing list and we have policies and procedure5 in place to ensure compliance. in line wlth GDPR requirements. We do not use professional fundraising agencies and we do not conduct telephone fundraisin8 campaigns. We maintain secure systems to prevent inappropriate access to our data. to protect individual privacy. We do not share our supporters, details with any other organisations. Fundralsing Regulalion 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 re8ularly reviewed with the board of trustees. In 2023. the Charity received no complaints about fundraising. External Factors Im aclln Achlevement Israel has occupied Gaza and the West Bank, including East Jerusalem, since June 1967. Despite the "withdrawal" of Israel from Gaza in 2005, it has retained control over its airspace and all land and Sea borders, except for the 12 km border with Egypt. Several Israeli military operations have taken place in Gaza. in 2008. 2012, 2014. 2021, 2022, May 2023 and October 2023 - continuing into March 2024 (time of writin81. These operations caused internal displacement and recurrent destruction of physical infrastructure, residential buildin85. productive assets, including agricultural land. crops, livestock sheds. 8reenhouse5, ffuit trees, water and sewage pumping systems. electricity networks, internet networks, factories, shops, office buildings. housing units, educational facilitie5. hospitals and health-care centres. and cultural and religious buildings. The Welfare Association Report of the Trustees For the year ended 31" December 2023 Prior to the outbreak of the latest Israeli military operation in October 2023, much of the damage from previous militsry operations remained unrepaired. The population of Gaza was confined in one of the most densely populated spaces in the world, in chronic conflict conditions, with inadequate access to clean water. without electricity for half the day and without a proper sewage system. Close to half the workforce was unemployed and two thirds of the population lived in poverty IUNCTAD Jan 20241 From January to the end ofsepternber 2023, conditions in Palestine worsened with the ongoing siege in Gaza. increasing incidents of attacks by settlers in the West Bank and, with the rising cost of living, Palestinians in the West Bank and Gaia faced increasin8 hardship. Gaza On 7, October 2023, groups of armed Palestinians crossed into southern Israel and attacked civilians and civilian objects as well as combatants and military objectives. It is reported that over 1,124 people were killed includin8 295 military personnel. Around 242 individuals were taken hostage and transported to Gaza. In response, Israel closed all entry points to Gaza and shut off all electricity. water and fuel to Gaza. For two weeks there was continuous heavy bombardment of Gaza with no humanitarian aid allowed to enter, as thousands of people were killed, injured and buried in rubble. Before October 7, 500 trucks entered Gala daily- since October 7 as the needs dramatically increased with the ongoing intensive bombing. the number of aid trucks was 8reatly reduced. On some days no trucks were allowed to enter. Goods such as oxygen tanks and solar power fridges are often removed from the trucks by Israeli authorities. (See Mop of Gazo on page 8, which shows cr055ings. with only Rofoh crossing open. ond occasionally Korem Solem Cr055ing open.) Between 7 October and 7.cil on 30 December, the Gaza MOH reported that at least 21,672 Palestinians had been killed, 70% of whom were women and children. 56,165 Palestinians had 5UStained injuries, many life-changing. A large number of people were missing, presumably buried under the rubble. waiting for rescue or recovery. The spread of diseases and malnutrition in Gaza intensified. according to the World Health Organisation, due to the mass forced displacement from the north to the south of Gaza and overcrowdin8. Families were forced to move multiple times. On 29 December, the WHO announced that people livin8 in shelters in Gaza continued to fall ill. Close to 180,000 people were suffering from upper respiratory infections: 136.400 from diarrhoea (half comprising children under five). 55.4LKI Irom lice and scabie5; 5,330 from chickenpox; 42,700 from skin rash Iwith 4.722 cases of impetl80). 4,683 from Acute Jaundice Syndrome. and 126 from meningitis. (UN OCHA. Flash Update #81) By the end of 2023. 1.9 million people in Gaza, or nearly 85% of the population, were internally displaced. Many were displaced multiple times. as families were forced to move repeatedly in search of safety. Lack of food. basic SU￿1val items. and poor hygiene further exacerbated the already dire living conditions of internally displaced persons (IDPSI. amplifying the deterioration of both physical and ment31 health. The Famine Review Committee IFRCI activated due to evidence surpassing the acute food insecurity Phase 5 {Catastrophic threshold). warned of the increasin8 risk of famine amid intense conflict and restricted humanitarian access. To tackle the famine risk, the deterioration of health. nutrition, food security. and mortality rates, the FRC requested the restoration of health, water, sanitation, and hygiene IWASHI services. In addition, it called for the cessation of hostilities and the restoration of the humanitarian space for delivering multisectoral assistance. According to the WHO. 35 of 27 December 2023, 13 out of Gaza's 36 hospitals were partially functional; nine in the south and four in the north. Those in the north were providing maternity, trauma. and emergency care services. However, thev faced challenges Such as a shortage of medical staff, includin8 specialized surgeons. neurosurgeons, and intensive care stsff. as well as a lack of medical Supplies such as anaesthesia, antibiotlC5, pain relief medicines, and external fixators Additionally* they were short of fuel, food, ènd drinkin6 water. The nine partially functional hospita15 in the south were IUNCTADRAPIDASSESMENT.UNITEDNA TION5 CONFERENCE ON TRADE ANO DEVELOPMENT PRELIMIMARY ASSESSMENT OF THE ECONOMIC IMPAcf OF THE DESTRucfioN IN GAZA January 2024 ? Report of ihe UN High Commi55ioner for Human Right5, Human ri8htS Sltuation in the Ottupled Palestlnian Territory includin8 EaStJerusalem a UN OCHA Fl•sh Upd•te 1181. H05tilitiÈs In ihe G•E• Strlp and Israel. conte •Ea-Strf •nd-I l-flash-u att. lonal food securl 3n r¢utrition ex mint Review C Is a team lea inde endent Intem hec ste than 20% f aff eo le are IPC h five indicatin faM￿n or catastro ns. The FRC ens 515 before confirmiTr communica 5 https.'/Iwww.ipcinfo.orelfileadmin/usef upI(kdlipcinfoldocs/lPC_Famine Review_commiitee Report_Gaia june2024.pdf 6 External fixator5 are metal frames used to hold broken bolles in place to help them heal. nvened wh mo or and neu lit of the FRC The Welfare Association Report ofthe Trustees For the year ended 31" December 2023 operating at three times their capacity, while facing critical shortages of basic supplies and fuel. The Gaza MOH reported occupancy rates reaching 206% in inpatient departments and 250% in intensive care units. On 26"Janua 2024 the International Court of Justice South Africa v Israel issued an Order re uirin Israel to take all measures within its power to prevent the commission of all acts within the scope of Article 11 of thi5 Convenlion, in particular.. lal killin8 member5 of the group,- Ibl causing serious bodily or mental harm to members of the group: Icl deliberately inflicting on the group conditions of life calculated to bring about its physical destruction in whole or in part.. and Idl imposing measures intended to prevent births within the 8roup,' ensure with immedlate effect that its military forces do not commit any of the above-described arts. tske all measures within its power to prevent and punish the dlrect and public incitement to Commit geno¢ide. take immediate and effective measures to enable the provlslon ot urgently needed basic services and humanitarian assistance to address the adverse conditions of life. lake effectlve measures to prevent the de5twuction and ensure the preservation of evidence related to allegations of acts within the scope of Article 11 and Article111 of the Genocide Convention. submlt a report to the Court on all measurestaken to give effect to this Order within one month. As Df February 2024, an estimated 1.9 million people. or nearly 85% of the population of Gaza, were forcibly displaced as a result of evacuation orders issued by Israel's military. Nearly 1.72 million people were registered in severely overcrowded UNRWA facilities. while the rest took shelter in schools. hospitals, wedding halls, offices and Community centres, and some camped in open space near shelter5 WA-UK Strate in Gaza Civilians in Gaza are facing unprecedented hardship with a severe lack of acce55 to healthcare, food and water. This situation is compounded by the destruction of the sewage systems and with it a rise in the spread of contagious diseases. The population in the north is experiencin8 famine with rising numbers of children dying of starvation and dehydration. Israel's bombardment of Gaza is still ongoing. Under these conditions, WAUK is prioritising emergency relief. This includes life.saving / emergency support such as the provision of food parcels to families. medical supplies for hospitals, and bottled water and hygiene kits. Once there is a ceasefire, and followin8 rapid needs assessment, WAUK will focus on immediate, short term and longer-term needs, including ongoing food provision, support for hospltals and healthcare. support for orphans. restoring and replanting agricultural land and greenhouses, repairs to homes, water wells, WASH interventions and schools where possible, restarting small businesses, and will review any potential for heritage restoration. West Bank Settler violence has been increasing across the West Bank over the past few years. On average, three settler related incidents occurred daily in the first eight months of 2023 compared to an average of two per day in 2022 and one per day the year before. This is the highest daily avera8e of settler-related incidents affecting Palestinians since the UN started recording thi5 data in 2006 IOCHA, 21 Sept 20231. Since 7th October 2023, Israeli military forces and settlers have intensified their raids and attacks on Palestiniaft cities and families in the West Bank. A5 of December 2023. settlers committed more than 343 violent attacks, killing 8 P3lestinian civilians, injuring more than 83, and forcing 1026 Palestinians from their homes. Settlers have increased their attacks on Palestinian farmer5 often destroyin8 or damaging their olive trees. In a joint statement with other states. the UK government stated "We strongly condemn the violent acts committed by extremist settlers. which are terrorising Palestinian communities. We reiterate our position that Israeli settlements in the occupied West Bank are illegal under international law and remind Israel of its obligations under international law, in particulor Article 49 of Geneva Convention IV" 115 Dec 20231 io SO? Palestinians were killed in the West Bank, includin8 East Jerusalem in 2023, which marks the hi8hest number of Palestinians killed in the West Bank since OCHA started recording casualties in 2005. 75% of the killings occurred during Israeli forces operations, four times higher than those reported in 2022. 7htt www.ic-ci .or def3ult ca5e-relate 192 192-20240126.ord-O I OCHA Occupied Palestirian Territory120241. Hosiilities in the Ga2a Sirip and Israel l Flash Update #104. Water. Sanitation and Hygiene IWASHI IQ Wesi Bank settler violence.- joint staiemenl. published IS December 2023 IAcce55ed 18 Jan 241 www. ov.u overnmen news oint-5tatement-on-west-bank-s 12 HoStil￿tte$ in the Gaza Strip and Israel. Flash Update #106 The Welfare Assoclation Report of the Trustees For the year ended 31" December 2023 GAZA STRIP: CROSSINGS AND RESTRICTED AREAS 4*)OCHA Since 7 October 2023 and as of 30 December 2023. Israeli forces injured 3,822 Palestinians, includin8 èt least 582 children,. 51% in the context of search-and-arre5t and othef operations, and 41% in the context of demonstrations. Another 91 Palestinians were injured by settlers and 12 other Palestinians injured either by Israeli forces or settlers133% of those injuries have been caused by live ammunition, compared with 9% in the first nine months of 20231. The Welfare Association Report of the Trustees For the year ended 31" December 2023 Between 7 October- and 30 December 2023. the number of Palestinian families being forcibly displaced from their homes in the West Bank has increased.. At least 198 Palestinian households comprising 1,208 people, including 586 children. have been displaced amid settler violence and access restrictions. The displaced households are from at least 15 herding / Bedouin communities. More than half of the displacements occurred on 12, 15. and 28 October 2023, offecting seven OCCUPIED WEST BANK: INCREASING FRAGMENTATION I"1.: OCHA Prf•¢ Th• ty•W 60% Ytsn Ovl Ilt#t Tkty5 Tulk•r blvi A￿lIah, 2¢17 t4￿￿• ol ￿ 749 kwJ4tW r** 2 47%} v4 Mdwi ￿•[ 8Dn 10 The Welfare Association Report of the Trustees For the year ended 315t December 2023 communities. They represent 78Yo of all displacement reported due to settler violence and acces5 restrictions Since the beginning of the yeèf l 1,539 people, includin8 756 children). Additionally, 429 Palestinians. includin8 220 children. were displaced following the demolition of their homes due to lack of Israeli-i5sued permits in Area C and East Jerusalem (See mop on po9e 9, showing different oreas A. 8, C in West Bank and which outhorities ore in control). This represents 37% of all displacement reported due to the lack of building permit since the beginning of the year11,160 people). A total 0119 homes have been demolished on punitive grounds, resultin8 in the displacement of 95 Palestinians, including 42 children. IBetween January and September 2023, 16 home5 were punitively demolished, resulting in the displacement of 78 Pale5tinians.} Punitive demolitions are a form of collective punishment and as such are illegal under international law. Another 483 Palestinians, including 222 children, have been displaced following the destruction of 73 residential Structures during other operations tarried out bylsraeli forces across the West Bank,. 55Yts ol the displacement was reported in Jenin Refugee Comp, and 39% in Nur Shams and Tulkarm Refugee Camps (both in Tulkarml Israel's military operations and settler violence hève had a major impact on West B3nk' olive farmers and the olive ha￿eSt in October 2023. UN OCHA released a report on this on 22 February 2024, 'Olive horvest 2023.. hindered access offlicts Polestinianfarmer5 in the West Bank., WA-UK Strate in the West Bank Includin East Jeru alem Emergency interventions will be increased as funds become available.. e.g. medical supplies, medical equipment, and funds for hospital treatment for families that cannot otherwise afford it, and food packages, hy8iene kits and food vouchers for those most badly affected, etc. WA will continue pro8ramme5 supporting health, education, housing and livelihoods needs, as funding becomes available, including support for: hospitals in East jerusalem, the West Bank Child Care Pfogramme, West Bank Farmers livelihoods, and the cultural protection and restoration of historic buildings in the Old City of Jerusalem, where families live andlor are important public spaces. Lebanon At the end of 2023 the World 83nk stated that after four years of economic and financial crisis. Lebanon's macro- economic framework remains severely impaired. The spillover effects from the Dngoing conflict in Gaza pose yet another large shock to Lebanon's precarious growth. Without the implementation of a comprehensive crisis resolution plan, no long-term investment is feèsible, and the country's physical, human. social, and natural capital will be further eroded. Prior to the current conflict, economic growth was projected to expand in 2023, for the first time since 2018. by 0.2% 14 Human Rights Watch reports that while the financial Crisis in Lebanon has impacted most people, it is women, children, migrant workers, Syrian and Palestinian refugees, and people with disabilities that have been particularly imparted. The crisis has had a devastating impact on the provision of public services. Schools have been struggling to operate amid resignations and strikes by teachers, electricity and internet cuts. and inflation. Pvblic Schools for hundreds of thousands of Lebanese and Syri3n students have largely been closed for the last three years. The healthcare sector is crumblin8 amid the migration of thousands of doctors and nurses from Lebanon, a shortage in medicines and medical supplie5, as well as the electricity cuts. The National Social Security Fund INSSFI, the largest employment-based provider of social services, is almcst bankrupt and has not been reimbursing subscribers for their medical bills. The massive explosion of ammonium nitrate at the port of Beirut in 2020 has compounded the problems. Decades of corruption and mismanagement have crippled the electricity sector, with the state unable to provide more than two to three hours of electricity daily. While widespread blackouts affect everyone living in Lebanon. the crisis has exacerbated inequality in the country. 15 live haryest 2023.. hinder d acces fflict Palestinian larm occu ochao t.or 14 https'.IlwWw.worldbank.or￿en1news/Pre55-reIea5e/2oI3/l2/2I1IebanoD-S-fragl1e-e(onoMy-puIled-b3Ck-Into-reCESSion IS httPS..//www hrw.orFJwoTIé-reportl20231country-chapters/lebanon r5 in th West Bank United N tions ffice for the oordin ion of Humanitarian Affair io The Welfare Association Report of the Trustees For the year ended 31" December 2023 As of March 2023, there were èpproximately 489,292 Palestine refu8ees re8lStered with UNRWA in Lebanon IPRLI. Additionally, there are about 31,400 Palestine refugees from Syria residing in the country. 45% of Palestine refugees in Lebanon live in the country's 12 refugee camps. UNRWA operates 65 schools in Lebanon, serving 39,144 Palestine refugee students. Poverty rates amon8 Palestine refugees are high with 80% reported to be living below the national poverty line ladjusted for inflation). The top priorities raised by the refu8ee comrnunity to UNRWA are for cash assistance and hospitalization coverage. 16 These Palestinian refugee families face overcrowdin8, dilapidated housing conditions, unemployment, poverty and lack of acces5 to basic Services. In addition, since the crisis in Syria120111 more than 23,000 Palestine refugees from Syria IPRSI have taken shelter in these already overwhelmed camps and gatherings. As PRL and PRS are not formally citizens of another state, they are unable to claim the same rights as other non-Lebanese nationals living and working in Lebanon, they are not legally able to work in more than 35 professions in Lebanon or own property there. WA-UK Strate in Lebanon wh n fund allow: To continue emergency interventions supporting PRL and PR5 throu8hout Lebanon, including winter assistance le.g. fuel, clothing, blankets), shelter rehabilitation and emergency food distribution. To continue to tackle key issues for some of the poorest families in the camps and gatherin8s in south Lebanon including- improved access to healthcare, the empowerment of women through support for livelihoods, and livelihoods support for farmers in south Lebanon. To continue support for young children. children with di53bilitie5, traumatised children and children at risk of dropping out of school, in addition to providing core skills development for 8-18 year olds. Ob ectives 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 Iparticularly 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 crisis includin8 those under bombardment in Gaza. or those in Jenin and across the West Bank due to Israel's military raids. during 2023. The continuous closure and restriction5 of Gaza crossin85, the syria crisi5 impactin8 the Camps and Gatherings of Lebanon, as well as the financial crisis in Lebanon; all were factors influencing pro8ramme decisions and implementètion in 2023. Taking into consideration regional political instability and factors impacting programme implementation as mentioned above. the trustees will continue to meet the objectives of the Charity by supporting the most vulnerable communities and the most marginalised sectors of society with longer term 5UStainable development programmes where possible, and humanitarian relief programme5 as necessary. In line with the Charity's aims and objectives and the priorities set by the trustee5. and on the basi5 of a process of Continuous needs osse55ment in consultation with local communities, local partners and other stakeholders (to avoid duplicotion ond identify urgent needs ond gops in service provision), projects are designed in the field and subsequentlv discussed and approved by the trustees. The trustee5 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 2023 were to provide support in the following sectors.. Health: Support for hospitals and health centres, for children with si8ht and mobility disabilities, maternal health. mental health, water and sanitation, environmental health. Education.. Support for children with special educational needs, early childhood development, educational support progfammes, and the Palestinian Museum la component of training and capacity building runs through many of our programmes with the aim of upgradin8 local skills and ensuring self-sustainability when the programme ends). htt www.unrwa.or where-we-wor lebanon. last Updated July 2023 li The Welfare Association Report of the Trustees For the year ended 31" December 2023 Community Development-. Includin8 the West Bank Child Care pro8ramme, livelihoods projects such as support for farmers, improving living conditions and housing/5helter for the most vulnerable communities and cultural protection. Emergency Humanltarian Rellef in Palestine and Lebanon.. A5 needed and as fund5 allow. Focused UK advocacy= Raising awareness of needs, our programmes and the situation affectin8 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. This mechanism extends the outreach of Welfare Association, enabling us to include 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. enablin8 the continuation of services when projects end. All projects include full details of goals, objectives. activities and numbers of people included in each activity with detailed budgets. The success of a projett is reviewed in the analysis of outcomes, outputs, sustainability, and impact (where appropriatel. The Charity retains flexibility in project implementation and if project activities can be adjusted to m2ximise community benefit fvrther, we wi51 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 to impoverished familie5 and communities in need and to help make poverty history. Volunta Hel and Gifts in Kind The trustees greatly value all of the voluntary help that has been offered to Welfare Association during 2023. Welfare Association benefitted from a number of gifts in kind. The Charity greatly values the continued and very generous support of Mr. Omar Al-Qattan and the A. M. Qattan Foundation in providing our free office accommodation. We would also like to thank the volunteers who have helped us in 2023. Financial Review The financial review in this report relates to the financial year from I" January- 31" December 2023. In 2023, the Charity raised a total of £2,131,878 from the general public, and a number of organisations in the UK and overseas. details of some of these grants are noted. During Ramadan a total of £187,958 was raised and provided weekly fresh food parcels to 1,629 families and purchased the crops of 22810¢31 farmers in Gaza. In the West Bank, the childcare prograrnme providing quarterly food vouchers and annual back to school vouchers for at least 1,200 children was £692,217, and two educational programmes were supported iotalling £20,024. Pro8rammes supporting the treatment of impoverished patients at Al Makassed Hospital in East Jerusalem totalled £337,717. It should be noted that in 2023, we had two major emergencies in Palestine lin lenin, in the West Bank, and the bombardrnent of Gaza that began on 7 Oct 2023, on8oin8 into 20241, when several of our donors granted additional and substantial emergency grants. In 2023. the restricted income includes an emergency grant to support hospitals in Jenin and to provide some of the families badly affeded by the Israeli military raid5 in Jenin with food and hygiene kits of £241, 121. Several emergency grant5 providin8 emergency fresh food parcels to 2,640 families made homeless in Gaza due to the relentless bombing by Israel's military forces totalled £340,611. In 2023, the Charity spent a total of £2,125.939. HEALTH School Counselllng Units for Traumatised Chlldren In Gaza 2022 - 2023 Welfare Association is continuing to support the School Counselling Unit Programme in Gaza. This is an important intervention to increase access to ment31 health service5 in schools. for traumatised students. It is being implemented through Gaza Community Mental Health Programme IGCMHP), a local partner of WA. So far, we have supported more than 50 schools and 11,OC(s+ children through this programme. (The project was delayed due to Covid-19 and resulting school closures and precautionary measures, it finally started in October 2022 and was completed in 20231. 12 The Welfare Association Report of the Trustees For the year ended 31" December 2023 Planned activities: Establish and equip two school-ba5ed Counsellin8 Units across Gaza Governorates. Conduct 24-hours of training for head teachers, teachers, and counsellors. Provide support and supervision for counsellors and teachers working at the targeted schools. Conduct 10 awareness raising sessions for care8iver5 and the community. with an average of five sessions in each school {two parents, sessions, and two teachers, Sessions, and one community session) according to the ctual need, and in consultation with the school and the community groups. Provide counselling session5 for 100 traumatised children in the two tèrgeted schools. Any children with acute mental health issues will be referred to advanced services. Conduct two therapeutic recreational activities (open days). Three school counselling units were established in two schools. Wafaa Al-Amer School in the middle area of the Gaza Strip and Amir Al-mansi School in Gaza City. School Governorate Gender Age Group # Boys # Girls Total Amer Al- Mansi-A 624 624 Gaza Gov. Boys 6-10 Y Amer Al- Mansi-B Boys 6-10 Y 549 549 Gaza Gov. Wafaa Al- Amer Middle Gov. Co-ed 6-16 Y 170 463 633 1343 463 1806 Project achievements.. 12 school counsellors received training. All participants showed positive change in their assessments. The majority173%1 showed increased knowledge. All beneficiary schools. counsellors showed improvement in their skills and abilities to SUPPOrt children appropriately. 3715tudents received counselling services in the new coun5elling units during project implementation. 8 students were referred to central covnsellin8 Unlts of the Ministry of Hi6her Education IMOHEI to receive advanced services. 10 awareness raising sessions were arranged for parents and teachers. Establishing a 'Play Therapy Cornerf in Wafaa Al-Amer school. On March 21 and 22, 2023, two days of recreational activities were arranged for student5 attending the targeted schools.. Wafaa Al-Amer and Amer Al-mansi. The purpose of these events was to create a relaxed environment where the children could relax, freely express their happines5 and enjoy themselves alongside their peers. in a stress-free and fun day. The activities featured clowns and a Dabke dance troupe, who organised entertaining activities, includin8 movement games. More than 1,200 students participèted in the therapeutic orbd recreational activities, engagin8 in a variety of fun experiences over the course of the two days. The children were delighted os shown in these comments.. "l am extremely happy with this activity, and I hope it's repeated every year at my school!" .1 had a great time playing with my friends and 'Uncle Meshmesh., I wish we could have recreational activities every The programme's awareness-raising sessions covered essential mental health topics such as= positive education. behavioural issues in children, and the utilisation of referral systems. Participants actively engaged in open discussions with mental health professionals, receiving guidance. having their questions answered, and addressin8 concerns 13 The Welfare Association Report of the Trustees For the year ended 31" December 2023 regardin8 their children. The sessions aimed to equip participants with knowledge of best practices and how to appropriately Support their children. Accordin8 to professionals from GCMHP. the feedback collected during the awareness sessions was positive, indicating that the project Interventions are highly valued by counsellors, head teachers, parents and the children themselves. It is clear that the project has a p051tive and beneficial impart on the knowledge and skills of teachers and parents, increasing their ability to support children with mental health needs. Counsellors and parents recommended additional interventions related to behavioural issues, such as conducting psycholo8ical support sessions for teachers and parents, or8anising more fun activities and trips for children, and sustainin8 the project activities. Supporting Impoverished Patlents through the Maka5sed Hospltal. Zakat Fund, East Jerusalem This Pf oject will address the access of Palestinian patients to the specialised health services and medical care they need, at Al M3kassed Hospital in East Jerusalem, but who due to their circumstances car)'t afford the costs of the treatment. The root causes preventin8 access to medical care are.. 11 The economic hardships, unemployment, and poverty that Palestinians in the West Bank and Gaza are experiencing due to the impact of the15raeli occupation and the policies and procedures imposed. 21 The inaccessibility of health services as the Israeli military and police forces delay and prevent Palestinians from accessing quality health care with increasin8 numbers of road blocks, movement restrict10Tr5. permits, etc. 31 The insufficient funds allocated to Al Makassed H05Pltal, despite the fact that it receives the referred cases validated by the Palestinian Authority's Ministry of Health, and UNRWA, as well as patients in Jerusalem with no health insurance, as it is the main referral hospital for Palestinians and is often unable to cover the costs of patients who are unable to pay. 41 The increasir)g costs of health setvices due to many chronic emergencies. Subsequently. Palestinian patients cannot access the specialized care they need. In addition, the Makassed Hospital will not be able to provide medicines and treatments needed for referred patients who are unable to cover treatment Costs or have no insurance. This intervention will support impoverished Palestinian patients eligible for Al M3kassed's Z3kat Funé, to access quality-specialized medical care at Makassed Hospital, by partial coverage of health care / medical treatment costs for referred patients or non-insured patients. The interventions undertaken are expected to enable more than 600 patients to access life-saving and specialized health care and medical treatments. EDUCATION Educational Support in Palestlne- Supporting Students at Bir Zeit Unlversity 2023 Thi5 multi-year project in partnership with Friends of Bir Zeit University IFOBZUI is 5UPPOrting a number of outstandin8 student5 who wish to complete university education. but would otherwise be unable to afford tuition fees and in some cases key course text books. In the 2022-2023 academic year, the project facilitated eight students by awarding scholarships for their studies. as well as a travel and textbooks stipend for one student. The students are studying a range of subjects including.. Finance. Accounting, 8u5iness & Economics. Audiology and Speech Therapy, and Computer Engineering, etc. All eight students completed the year, including some very impressive grades. Two of the students reached the University's 'Honor List, for their outstanding academic achievements. Urgent Safety Works at Noor Al-salam Kindergarten, East Jerusalem Noor Al-salam kindergarten was established in 2013, with 120 students aged three to five years old. located in Al-Tur (Mount of Olives) Jerusalem, East of the Old City. The kindergarten is not supported by the Palestinian Authority's Ministry of Education or by the Israeli Govef nment I local municipality. Noor Al-salam provides children with early years educational opportunities as well as a safe space for recreation and play. This 8-month project undertook critical renovation work to safeguard children attendin8 the kindergarten. Over time the retaining wall separating the playground from the adjacent local cemetery had deteriorated, marked by large cracks. This posed a significant safety risk to children and staff, particularly a5 the cemetery sits at a much higher level above the playground. Immediate reriovation works were undertaken to reinforce and restore the wall, to prevent further deterioration and prevent collapse. The works included.. Removing plants and trees that posed a threat to the integrity of the wall. 14 The Welfare A550ciation Report ofthe Trustees For the year ended 315t December 2023 The clearance and removal of a huge amount of loose silt from behind the length of the wall, and refilling. The deteriorated wall was then replaced with a new, reinforced concrete wall. The new wall was plastered and insulated, to protect it from moisture absorption. Finally, it was painted decoratively to match the rest of the kindergarten. The newly reinforced wall restofed a safe learning and play environment to Noor Al-salam while also preseNing the nei8hbouring cemetery. Palestinian Museum. Year 3. Knowledge & Resear¢h Programme, and Events. Bir Zeit, West 8ank This two-year grant has been extended to 3 years of activities due to Covid-19 and closures that followed. It is funding series of public events, including book launches, literary events, symposia, panel discussions. workshops, tours, film screenings, an exhibition related conference, and two original publications to document scholarly outputs, as well as conference proceedings and papers. In addition, to the first Knowledge Gap project which covers the history of the Visual Arts in Palestine and beyond. COMMUNITY DEVELOPMENT Orphan, Care Programme, West Bank The specific objectives of this programme are to (il enable up to I,SOO orphans to access an adequate standard of living through the provision of basic food and hygiene items,. lill support the orphans, access to basic educational services,. and, liiil enable the orphans and their guardians to avoid exploitation. Key project activities include: Verification of children to be included into the programme in accordance with the programme's eligibility criteria,. Pre-qualification of grocery stores and 'Back to School, shops to cater for the number of children in the programme, b35ed on shop capacity and location- quarterly vouchers are i55ueé and delivered to the children's guardians specifying the shop to be visited for redeeming against specified list of items, Back to school, voucher provided once a year lin August) to enable the purchase of essential items for the new school year. During 2023 approx. 1200 children received services and support through this programme across the West Bank, including quarterly food vouchers to be exchanged for a range of food items in nearby pre-qualified store5, throughout the year, as well as school vovchers to be exchanged for items of school uniform or equipment as each child required. The use of vouchers in local shops gives the freedom and choice of selecting the items needed most. rather than in sending ready packaged 800ds, and it also supports locèl shop keepers. Supporting ihe Llvelihoods of Olive Farmers in the West Bank Thi5 5-month project, began in November 2023, to support Palestinian olive farmer5 in the West Bank by providing them with new olive trees tc replant their lands and restore their livelihoods as many olive groves in the West Bank are uprooted or burned by the Israeli army or settlers. The project is expected to assist 316 farming families from 13 communities throu8h the planting of approximately 11,650 trees. The implementation stage was underway to the end of 2023 and into 2024. Olive seedlings were distributed across the governates and communities, and expected to cover land of approximately 1.019 dunums Farmers were provided with comprehensive technical guidance to help them tend their trees, protect them from animals, and water adequately, to maximise the growth of the trees and in two to three years their olive trops. Savings in purchasing the olive trees allowed an additional 55 farmers in 4 new locations to be included in the project. However, increased settler violence and military campaign5 in the West Bank following the 7 October 2023, disrupted the project schedule. Team5 were often unable to reach distribution locations, or had to leave the locations prior to completing planned activities. Programme teams planned to work around road blocks and varied the times of their work on different days so as to complete the project on time. Dlstribution of Ramadan Fresh Food Parcels in Shijala, Zaytoun, Daral, Tuffah, and West Gaza, 2023 The project provided weekly fresh food parcels to 1,038 families during Ramadan. ensuring a consistent supply of essential. fresh and nutritious food items. This alleviated the financial burden on families and ensured access to nutritious meals throughout the month. The inclusion of Eid celebration sweet5lcookies added a festive touch to the I dunurn - 1000 sqvare rnetres, or aPPfQX. l aire 15 The Welfare Association Report of the Trustees For the year ended 31" December 2023 assistance provided. The programme team specifically targeted the most mar8inalized areas, Such as Shijaia. Zaytoun, Darèj. Tuffah, and west Gaza, where socio-economic challenges are prevalent. By focusin8 ors these are35, the project addressed the specific needs of some of the poorest families. The selection process and prioritisation of vulnerable families further ensured effective assistsnce, and those affected by conflirt and with limited income-generating capacity were 8ivefi priority. Fair prices and support for small farmers (whose fruit and vegetable crops were purchased) and local women's cooperatives (whose products. including Eid Cookies and date paste. etc, were purchased by the programme team) were key strengths of the project. By facilitating the promotion and sale of their crops and products at fair prices. the project empowered these farmers and co-operative staff, to meet their families, basic needs also. Technical support ensured the quality and productivity of the farmers. crops. sustaining their livelihoods and contributing to the local agricultural sector. The project actively collaborated with women's cooperatives, providing marketing opportunities and creatin8 employment for women. The inclusion of their produrts, such as Maftool and Eid cookies, in the food parcels promoted gender equality and socio-economic development. By supplementing poor diets and reducing expenditure on food. the project improved the nutritional intake and well- being of strug8lin8 families. This support allowed them to allocate resources to other essential needs, reducing financial strain. The project also protected livelihoods affected by conflicts and closure policies. contributing to the long-term resilience and economic stability of vulnerable families. This project reached an estimated tot31 of 7,863 beneficiaries across all activities, including a total of 172 farmers and producers. including 28 female farmers, who were empowered to market their crops through the project activities. Additionally, 33 workers in women's cooperatives contributed to the food parcel contents, and 15 daily workers were employed throughout the projert to weigh and pack the crops into the parcels each week. Types and quantities of fresh food distrlbuted each week Quantity Dlstribution l Dlstrlbution 2 Dlstrlbution 3 Dlstribution 4 Dlstributlon 5 Week I Week 2 Week 3 Week 4 Week5 Total of quantity (Kcs) Item Unit 26-03-2023 31-03-2023 61412023 13-04-2023 I8￿-2023 Orange Bean Carrot Kg Kg Kg 12456 1038 6228 2 chickens. 3.6 KG approx. 2 chickens, 3.6 KG approx. 4 Chicken Unit 7473.60 15570 Cucumber Kg I plate of 30 1 plate of 30 egg5, 2 KG eggs, 2 KG approx. approx. I plate of 30 eggs, 2 KG approx. Egg Unit 6228 9342 2076 2076 Eggplant Eid cookies Garlic Green onion Green Kg io Kg 519 li pepper 12 Lemon 2076 15570 Kg 16 The welfa￿ Association Report of the Trustees For the year ended 31" December 2023 Quantlty Dirtribution l Distribution 2 Distribution 3 Distribution 4 Distrlbution 5 Week I Week 2 Week 3 Week 4 Week5 Total of quantity (Kgs) Item Unit 26-03-2023 314)3-2023 61412023 13Q4-2023 18-04-2023 13 Maftoul L Kg 14 Mint Kg Molokheya IS {Egyptian spinach) 16 Onion 17 Parsley 18 Potato 19 Radish Red cabbage 21 Rocca 22 Tomato White cabbage 24 Zucchini 2076 519 0.25 0.25 4152 17646 Kg 1038 17646 1038 Kg 20 2 unit, l KG approx. Unit 2076 519 17646 Kg 23 2 unit, l KG approx. Unit 2076 Kg 4152 IS1236.60 Total Dlstrlbution of Ramadan Fresh Food Parcels in North Gaza Gaza is on 'life support. with 80 percent of the population dependent on humanitarian assistance. Three out of four Gazans rely on emergency food assistance- and despite this support. the rate of severe food insecurity is risin8. The people of Gaza have exhausted all their financial coping mechanisms and humanitarian aid is their primary lifeline, but not a long-term solution. A viable and sustainable solution is only possible throv8h ending the blockade and openin8 opportunities that will lay the groundwork for future economic development. In the meantime, UNRWA remains lifeline for Palestine refugees. providing humanitarian assistance and ensuring Ga2a's large refugee community Can survive 18 This project was developed to support 211 deprived families in north Gaza through the provision of four cycles of fresh food parcels Ifor 4 weeks, one collection of food parcels per weekl containing fresh fruit and vegetables. chicken and/or eggs las a source of protein), and processed food from local women's cooperatives in the food parcels distributed just before the Eid. Project activities will also support the livelihoods of small farmers and producers badly affected by the closure policy and practices of Israel. Thanks to savin85 throu8hout the project implementation period and generous donations during our Gaza Ramadan Appeal. the project teams were able to distribute fresh food to 591 disadvantaged households in total. The weekly food parcels provided nutritlOU5 meals for 591 families, and also enabled these families to save money on food shopping and spend it on other essential items li.e. medicines, school costs, utility bills.) The projert also protected the livelihoods of local farmers, impacted by the conflict and closure measures on Gaza by purchasing their freshly harvested crops, chickens and eggs, and purchasing Eid cookies from local women's Co-operatives. The project benefited 56 smèll-scale farmers and producers. and 31 women working in cooperatives producing Eid Cookies. The project reached a total of 4036 beneficiaries. IS httP5-.Ilreliefweb.intlreportloccupled-palestinian-ierritoryloccupied-palest*nian-teNitory-emer8ency.appeèl-2023 17 The Welfare Association Report of the Trustees For the year ended 31" December 2023 Types and quantltSes of fresh food d￿trIbuted each week Distribution Dis¢ribution l-weekl 2-W¢tk2 Distribution 3-Week3 Distribution 4-Week4 One time distribution 19 Item Ilnit # of families 211 (4 cycles) Oranges Beans bell pepp¢r Carrots Kg Kg Kg Kg 2 chickens, 4 KG approx. Ilnil 2 chickens, 4 KG approx. 2 chickens, 4 KG approx. Chicken Cucumbers Kg cauliflower Unil 2 units, l KG rox. plate of io eggs, 2 KG approx. I plate of 30 eggs. 2 KG approx. plate of 30 eggs, 2 KG approx. Eggs Unil Eggplants Eid cookies Kg Kg io. lettuce 0.25 0.25 12. Lemons Kg Kg 13. Maftoul 14. Mallow Kg Onions Parsl¢y Potatoes Radishes Kg Kg Kg Kg 16. 0.25 17. 18. 0.25 19. Red cabbages Rocca 2 units, l KG approx. 20. Kg Kg 0.25 0.25 21. Tomatoes 22. White cabbages Zucchini 2 uni15, 1 KG approx. 23. 24. Kg EMERGENCY Emergency Support for Palestinian Refugees in Wlnter. Bekka Valley. Lebanon This l-month project was a rapid response to the winter conditions in the Bekaa valley, where winters are unfor8lViDg, with temperatures falling well below freezing. The project was implemented from January to February 2023, with the objective of providing fuel vouchers to Palestinian refugee families unable to afford the fuel they need to keep themselves warm living in inadequate shelters. Funding for this projert came from the rapid response of WAUK supporter5 to an urgent winter appeal. The funds were used to provide vouchers exchangeable for fuel used in heatin8 and cookin8 to families in Wavel Refugee Camp, in the Bekaa valley, East Lebanon. A total of 485 families received vouchers thanks to the funds raised from this urgent appeal, which is approximately 2,330 direct beneficiaries. 19The items were disiributed to 380 families who received a sin8le fresh food parcel aftÈr Eid. 18 The Welfare Association Report of the Trustees For the year ended 31" December 2023 Emergency Support to Restore Gaza's Farmers Livelihoods {2022-2023) This 8-month project be8an in November 2022 and built on the experience and knowledge gained in previous phases. There is huge demand for this project in Gaza, as numbers of famers still require support to restore their agricultural land and livelihoods following previous Israeli military attacks. This project worked to restore and rehabilitate the land of some of the most marginalised farmin8 families in Gaza, returning their land to productivity and restoring their destroyed sources of income and livelihoods. The project assisted larming familie5 in the Belt Lahiya. Belt Harnoun, and Jabalia are35 of Gaza, and successfully rehabilitated and replanted 60 dunums of open fields and 30 agricultural greenhouses. Farmers with open land each had 2 dunums of land restored. while the greenhouses are of I dunum each and are occasionally shared between families. In total, 91 famers and their families had their agricultural land rehabilitated. which directly impacted an estimated 540 beneficiaries. Of these families, 19 also benefitted from having their crops purchased by WA projetts, teams to be used in Gala Ramadan projects, helping them to guarantee a fair price for their produce. Approximately US$ 11,400 worth of crops were purchased for the beneficiary families of this project. and 30 loc31 unemployed workers were employed in carrying out the works and repairs. A total of 720 working days were created for these workers throughout the project. The project was completed in June 2023. Emergency Support in Jenin, West Bank This projett was developed at the start of July 2023. when Israeli military operations, settler violence and demolitions increased the humanitarian needs of the local Palestinian population. More than 500 P3le5tinian families Itotalling 3,500 individuals) were internally displaced, either as a result of damage to, or even destruction of. their homes, or safety concerns. Damage was reported to an UNRWA clinic located in Jenin refugee camp. Demand was hi8h for emergency and trauma care, and for protection of healthcare from attacks. The increasingly coercive environment is further shrinking the humanitarian space in the West Bank, it is making it harder for partners to provide a comprehensive humanitarian health response. Since then. the number of raids has increased dramatically as have need5 across the West Bank. The project started in September 2023. Activities: 500 families affected by this emergency in Jenin will be supported with food aid through food vouchers. 500 families affected by this emergency in Jenin will be supported with essential hygiene vouchers. Governmental hospita15 in Jenin lexpecting to support three hospitals) will be provided with some of their high priority / urgent needs, of medical equipment, disposable5 and medications. Al Amal nongovernmental hospital / Patients, Friends Society will be provided with some of its high priority / urgent needs of medical equipment, disposable5 and medications. Emergency Fresh Food Parcels Dislribution in G32a 2023-2024 Since the outbreak of conflid on 7 October 2023 to the end of 2023. the population in Gaza wa5 being denied access to food, water and humanitarian aid. This 6-month project began on the ISI November and helped to support hundreds of displaced homeless families, some of the most badly affected by the heavy bombardment of Gaza by Israel's military forces through the provision of fresh food parcels. This project provided key nutritional food items they urgently needed but couldn't afford, as well as not being able to move inside Gaza to reach shops or local farmers market5 due to the ongoing Israeli military bombardments. The parcels were packed with fresh vegetables available within Gaza. The project aimed to reach 1,620 internally displaced families who had taken shelter in non-UN shelters. It was planned that 1000 familie5 would receive an average of seven fresh parcels over seven weeks and another 620 families las the 8rant Wa5 increasedl would receive two fresh food parcels over two weeks. In addition, it is estimated that 80 farmers will benefit by enabling them to sell their fruit and ve8etable crops for project inteNentions. Gala Emergency 2023: Distribution of Fresh Food Parcels to IDP5 in non-UN Shelters This two-month lifesavin8 project provided vulnerable IDP families in middle and south Goza with rapid fresh food assistance in the form of food parcels containing fresh fruit and vegetables, beginnin8 on l December. The specific objective of this project is to support 1020 internèlly displaced families, 410 familie5 will receive three fresh food parcels lone each weekl, for three weeks, and 610 families will receive one fresh food parcel thanks to a 8ront increase. Fresh items were purchased from approx. 25 local farmers,. this approach will support the agricultural chain and will enable small producers to gain some income in the current context in Gaza, at a time when many agricultural areas are inaccessible and classified as war zones. 19 The Welfare Association Report of the Trustees For the year ended 31" December 2023 Future Plans As the economy and the political situation in Palestine deteriorate, with the ongoing war on Gaza, and ongoing nightly raids by Israel's military forces, together with increasing numbers of attack5 by settlers across the West Bank, as well as the financial crisis in Lebanon, with Lebanon also facing attacks from Israels military forces together with the ongoing impact of regional instability, in 2024 Welfare Association will continue to fund a portfolio of development projects and emergency projects as needed and accordin8 to the funds available. The Board of Trustees will continue with the main areas of activ￿. Health.. Support for hospitals and health centres, for children with si8ht and mobility disabilities. maternal health. mental health, water and sanitation, environmental health. Education.. Support for children with special educational needs, early childhood development, and educational SUPPOrt programmes, la component of training and capacity building runs through many of our programmes with the aim of upgrading local skills and ensuring self-sustain3bility when the programme ends). Community Development.. Includin8 the West Bank Child Care prograrnme, Gaza Orphans Programme, livelihoods projects i.e. for farmers, support for restarting small business, improving living conditions and housing/shelter and WASH interventions for the rnost vulnerable communities and cultural protection. Emergency Humanitarian Rellef in Palestine and Lebanon.. ongoing food aid, and humanitarian aid as needed and as funds allow. Focused UK advocacy.. Raising awarene55 of needs, our pro8rammes and the situation affecting our projert beneficiaries overseas. Trustees. Res onsibilities The trustees (who are also directors of Welfare Association for the purposes of company lawl 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 trustee5 to prepare financial statements for each financial year which give a true and fair view of the 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 preparin8 these financi31 statements, the trustees are required to-. select suitable accountin8 policies and then apply them consistently,. observe the methods and principles in the Charities SORP 20. make judgements and estimates that are reasonable and prudent,. state whether applicable UK Accour)ting Standards have been followed, subject to any material departures disclosed and explained in the financial statements,. prepare the financial statements on the goin8 concern basis, unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accountin8 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 safeguardin8 the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitie5. 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 infomiation. This report has been prepared in accordance with the special provisions relatin8 to small companies within Part 15 of the Companies Act 2006. https..l/ch3ritysorp.or8ldocurnentsl496625149665Slcharltles-sor*lrs102-2019a.pdl/Oa4311bd-dag6-a551-dccb-d841156ac3bc?t=16419920620S7 20 The Welfare Association Report of the Trustees For the year ended 31" December 2023 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 23 July 2024 21 Independent Auditorfs Report to the Members of The Welfare Association Opinion We have audited the financial statements of The Welfare A550ciation (the 'charitable companVI for the year ended 31 December 2023 which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial ￿porting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financ￿1 Reporting Standord applicoble in the UK ond Republic of Ireland (Untted Kingdom Generally AC￿pted Accounting Practice). In our opinion the financial statements: give a tnje and fair view of the state of the charitable companvs affairs as at 31 December 2023, and of its incoming resources and application of resources, including its income and expenditure. for the year then ended- have been properly prepared in accordance with United Kingdom Generally Accepted Accountin8 Prartice; and have been prepared in accordance with the requirements of the Companies Act 2￿6. Basls for opinion We conducted ouraudit in accordance with International Standards on Auditing IUKI IISAS IUK}l and applicable law. Our responsibilities under those standard5 are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordancewith the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRCS 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. co￿lUsiOnS relating to goin8 concem 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 perfomied, we have not identif￿d any material uncertainties relating to event5 or conditions that, individually or collectiveW, may cast significant doubt on the charitable company's abilty to continue as a going concern for a period of at least ￿e1ve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilrties of ihe trustees with resped to going concern are described in the relevant sections of this report. Other information The other information comprises the information included in the Report of the Trustees. otherthan the financial statements and our auditorf5 report thereon. The trustees a￿ responsible forthe other infonnation. Ouropinion onthe financial statements does not cover the other infom)ation and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibilty 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 othewise appears to be materially misstated. If we identfy 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 infomiation, we are required to report that fact. We have nothingto report in this regard. Oplnions on other matters prescribed by the Companies Art 2(K16 In ouropinion. based on the work undertaken in the course of the audit: the information given in the trustees. report, which includes the directors, report prepared forthe purposes of company law, for the finantial year for which the financial statements are p￿pared is consistent with the financial statements: and the directors. report included within the trustees, report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charitable company and tts environrnent obtained in the course ofthe audit, we have not identified material misstatements in the directors, report included within Ihe trustees, report. 22 Independent Auditorfs Report to the Members of The Welfare Association (continued) Mattws on which we are required to report by exceptSon (continued) We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to reporttD you rf, in ouropinK)n: adequate accounting records have not been kept, or returns adequate for our audit have not been recewed from branches not visited by us; or the financial statements are not in agreement with the accounting records and returns; or certain disclosures of trustees, remuneration specrfied by law are not made; or we have not received all the information and explanations we require for our audit; or the trustees were not entitled to prepare the financial statements in accordan￿ with the small companies, regime and take advantage of the small companies, exernptions in preparing the directots, report and from the requirement to prepare a strategic report. Responsibilities of trustees explained more fully in the trustees, responsibilities statement set out on page 20, the trustees (who are also the diredors of the charitable company for the purFKises of company lawl 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 n￿$sary to enable the prepardtion of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are resWnsib￿ for assessing the charitable companrfs ability to continue as a going concern, disclosin& as applicable, matters related to going con￿rn and using the going concern bas￿ of accounting unless the trustees either intend to liquidate the charrtable company or to cease operations, or have no realistic altemative but to do so. Auditor responsibilities for the autht of the financial statements 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 auditorfs report that includes our opinion. Reasonable assurance is a high level of assuran￿. but is not a guarantee that an audit condutted in accordance wrth15As IUKI will always detect a material misstaternent when it exists. Misstatements can arise from fraud or error and are considered material if, indivKlually or in the aggregate, they could reasonably be expected to Influen￿ the economic decisions of users taken on the basis of these financial statements. A further description of our responsibilities is available on the FRC'S website at: www.frc.or description fomis part of our auditorfs report. Irregularities, including frnud, are instances of non-compliance with laws and ￿8￿latIOnS. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respert of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below: We obtain and updaie our urKJerstanding of the entity, its acttvities, its control environment. and likety fLrture developments, including in relation to the legal and regulatory framework applicable and how the entity is comptying with that framework. Based on this understandin& we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit eviden￿ that is suffi'cient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud. In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures wh￿h included: enquiry of management and those tharged with governan￿ around actual and potential liti8atK)n and claims as well as actual, suspected and alleged fraud; reviewing minutes of meetings of those charged wrth governance; assessing the extent of compliance with the laws and regulations conSide￿d to have a direct material effect on the financialstatements orthe operations of the companyihrough enquiry and inspection; reviewing financial statement disclosures and testing to supporting documentation to assess Complian￿ with applicable laws and regulations; and performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant trar6actions outside the normal course of business and reviewing accounting estimates for bias. auditorsres nsibilities This 23 Independent Auditorfs Report to the Members of The Welfare Association (continued) Auditor responsibilities for the audit of the financial statements {continued) Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities. including those leading to a material misstatement in the financfral statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instsnces of non-compliance. The risk of not detecting a material misstatement arising from fraud is also higher than for one resutting from error, as fraud may involve collusion. forgery, intentional omissions, misrepresentations, or the override of internal control. Use of our report This report is rnade So￿[V to the charttable companrfs members, as a tody, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit wor* has been undertaken so that we might state to the charitable companls members those matters we are requiredto state to them in an auditorfs report and for no other purpose. Tothe fullest extent permitted by law, we do not accept orassume ￿spOnSibl11ty to anyoneotherthan the charrtable company and the charitable companrfs members as a body, for our audit worl for this report, or for the opinions we have formed. Paul Creasey (Senior statutory Auditor) For and on behalf of Azets Audit SeNices Statutory Auditor and Chartered Accountants Egham 24 The Wtlfare A$$ociatio Statement ol Financial Activities {in¢orpgrating the Income and Expendilur• Account) For thè yèar gndgd 31¥t December 2023 2023 Total Unr•strict•d Funds Funds 2022 Total Fund¢ Notè Unrestricted Funds Re$lrf¢led Fund$ R•stri¢tsd Funds INCOME Irjcome and •ndowments from.. Donations and Le9•¢ie$ Oonalior15 and Grfts Charitable Activitles Grants Reteivablt Investments Inl•r•st 160.1S6 16Q,156 168,296 168.296 1.999,588 1,999.568 909,637 9D9,637 1.464 41 41 Total i￿orne 161.620 1,999,$68 2,161,188 168.337 909,637 1,077,975 EXPENOITURE Expendilure on. Fundraising Chantable Aciivitiès 45.501 173,390 46.501 2.125.939 41,378 138.862 41.378 1.089.758 1.952,549 950.896 Tol•l Expenditure 218,891 1,952.549 2.171,440 180.240 950.896 1.131.136 Nèt IntornollExpenditurel 157,2711 47.019 110,2521 {11,9031 141.2591 153,1621 Tr¥n$fer• ￿t￿en lund8 12 25.759 12S.7591 26.29S 126.2961 Net IncomellExpenditurel for the Year 131,5121 21,260 (10,2521 14,393 187,5551 153.1621 Total Funds as at 1st January 580.087 46,847 626,914 565,674 114.402 680.076 Totsl Funds as at J1st 0oc•mbtr 12, 13 548,555 68,107 616,662 580.067 46.847 626,914 There are no recognised gains and lossts Olhèr than those passing throu9h the statement of finanual a¢tiviti•s account. All Incoming r•sourc•s and resoureès èxpènded derive from continuing activilies. The notes on pages 28 to 36 fom part of these financial statements. 25 The Welfare Association Balance Sheet As at 31st December 2023 Note 2023 2023 2022 2022 Flxed Assets Tangible assets 14 190 624 Current Assets Debtors Cash in hand and at bank 15 14,293 615,379 8,235 629,926 629,672 638,161 Creditors: Amounts falling due wlthin one year 16 113,200) (11.871) Net Current Assets 616,472 626.290 Net Assets 616,662 626,914 Funds General fund Restricted funds 12 13 548,555 68,107 580.067 46,847 Total Funds 616,662 626,914 This report has been prepared in accordance ￿￿th the special provisions relating to small companies within Part 15 of the Companies Act 2006 and the Financial Reporting Standard 102. I31713￿2 Approved by the Board of Trustees and authorised for issue on....... and are signed on their behalf by: Trustee I Chairman Trustee l Treasurer Company Registration Number: 02809950 26 The Welfare Association Statement of Cash Flows For the year ended 31st December 2023 2023 2023 2022 2022 CASH FLOWS FROM OEPRATING ACTIVITIES Nel incomellexpenditure} for the reporting period {as per the Slalement of Financial Adiviesl 110.252} 153,1621 Adlustments for.. Depreciation charges Investment Income IlncTeasellDecrease in deblo¥s IOe¢reaselllncrea$e in creditors Net cash inflowllused inllprovided by operats.ng activities 434 11.4641 16.0581 1.329 434 141} 4,648 13.373 116,0111 {51,4941 CASH FLOW FROM INVESTING ACTIVITES Purchase of iangible fixed assets InleTest 1.303 41 Net Cash Infiow from Returns on Investments and Servicing of Finance 1,464 InereasdlD8creasel In Cash 114,$471 150,1501 Cash and cash equivalents at the beginning of the reporting perlod 629,926 680,076 615,379 629.926 Cash in hand 615,379 629.926 Cash at end of reporting perlod 615,379 629,926 27 The Welfare Association Notes to the Financial Statements For the year ended 31st December 2023 1 Accounting Policies Accountlng Convention The Welfare Asso¢ialion is a private limited company, limited by guarantee, and registered in England and Wales. The CoMpan￿S registered office and principal place of business is stated on page 1. The financial ststements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102}. The company is a public benefit entity for the purposes of FRS 102 and a registered charity established as a company limited by guarantee and therefore has also Prepared its financial statements in accordance with the Slatemenl 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 SORPI, the Companies Act 2006 and Charities Act 2011. The financial statements are prepared in sterling, which is the functional currency of the charity. Amounts presented are rounded to the nearest pound. Going Concern The trustees have assessed whether the use of going concern is appropriate and have ¢onsidered possible evenls or conditions Ihat might cast significant doubt on the ability of the charitsble company to Continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of the approval of these financial statements. In particular, the trustees have considered the charitable company s forecasts and projections and have taken account of pressures on grant income. After making enquiries, the trustees have concluded that there is a reasonable expectation that the charitable Company has adequate resources to continue in operational existence for the foreseeable future. The charrtable company therefore continues to adopt the going concern basis in preparing its financial statements. Income Income represents interest received, donations, fundraising activities and exchange gains.11 is included in the Slatement of Financial Activities on a receivable basis, when there is evidence of entitlement, the receipt 15 probable, and the amount can be measured reliably. Income from Eegacies is recognised when probate is granted, there is probabilrty of receipt and there is ability to estimate with sufficient accuracy the amount receivable. Gifts in Kind represent donated facililies and goods which are recognised when receivable and are included at the value to the charity where this can be quantified and a thiid party is bearing the costs. Resources Expended Resources expended are included in the Statement of Financial Activities on an accruals basis. Most expenditure is directly attributable to specific activities and has been included in those cost categories. Costs attributable to more than one activity are allocated on the basis set out in note 5. Grants to partner organisations are included in the Statement of Financial Activities when payment is incurred, as defined in the terms and conditions for the grant. Support costs are those incurred in connection with the administration of the charity and compliance with conslitulional and statutory requirements such as board meetings and audit. They include a proportion of the costs of management and administrative staff based on estimated time spent. 28 The Welfare Association Notes to the Financial Statements For the year ended 31st December 2023 Tangible Fixed Assels and Depreciation Tangible fixed assets are stated at cosl less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset as follows: Office Equipment 33.33 /# Straight line Assets are depreciated for a whole year in the year of acquisition and not at all in the year of disposal. Items costing less than £500 are not treated as fixed assets but instead are charged as expenses in the year in which they are purchased. Fund Accountlng Unrestricted general funds Can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds are those given for a particular purpose, they can only be used for that purpose. Details of the restricted funds are given in note 12 and the Trustees report. Foreign Currency Translation Monetary assets and liabililies denominated in foreign currencies are translated into sterling at the rate of exchange ruling al the balance sheet dale. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to the Statement of Financial Activities. Crltlcal Accounting Estimates and Areas of Judgement In the view of the trustees in apptying the accounting policies adopted, no judgemenls were required that have a significant effect on the amounts recognised in the financial stalements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year. Financlal Instruments Cash and cash equivalents Cash and cash equivalents include cash at banks and in hand and short term deposits with a maturrty date of three months or less. Debtors and credltors Debtors and creditors receivable or payable within one year of the reporting date are carried at their transaction price. Debtors and creditors that are receivable or payable in more than one year and not subject to 8 markèt rate of interest are measured at the present value of the expected future receipts or payment discounted at a market rale of interest. The Welfare As$o¢latlon Notes to the Finan¢lal Slalements For the year 8nd•d 31st Decembgr 2023 2 Donations and Lega¢ies 2023 2022 The donations are made up as follows.. General donations Donations from Welfare Association Geneva Gift in kind- ￿ntaI of offi¢e space Gift aid Exchange gain Sundry Income 16,877 11S,433 14.000 13.846 17,892 119.917 14.000 7,836 8,580 71 UnrestrSct•d funds 160.156 168.296 3 Grants RecelvJblt Al Makassed Hospital Zakat Fund for Impoverished Patients, East Jewsalem Childcare Programme, Wesl Bank Community Based Rehabilrtation Progiamme, Gaza Education ProgTammes, Pale51ine Education Support, Gaza Emergency Appeal, Medical Supplies IACHA}. Gaza Emergency Appeal, Distribution of Fresh Food Parcels. Gaza Emergency Appeal, Orphans, Gaza Ernergency Support for NGO Hospitsls. Damaged Schools and Businesses, Gaza Ernergency Support for Farmers, Livelihoods, Southern Gaza Emergency Food Parcels, Middle & South Gaza Emergency Services Support, Jenin Emergèncy Support lor Olive Farmers. Livelihoods. West Bank Émergency Support lor Famers, Livelihoods, Khan youni￿Rafah, Gaza Emergency Support lor Farmers, Livelihoods, Bert Lahiya. Belt Hanoun and Jabalrya. Gaza Emergency Winter Appeal. Lebanon Emergency Winter Support. Lebanon Establishing 8 Conservation Studio at the Palestinian Museum- British Council lrnformation, Advocacy & Awareness Raising Olive Farmers. Livelihoods, West Bank Paedialric ICU, Makassed Hospital, East Jewsalem Paedialric Cardio-lhoracic Depl, Makassed Hospital. East Jerusalem Ramadan Appeal for Fgod Packages. Khan Younis. Gaza Ramadan Food Pad(ages Distribution, Khan Younis 8 Rafah. Gaza Re$loration of Old City ol Jerusalem Survey Shirin's Fund for Children with Special Needs, Jerusalem Supporting Higher Education in the Wesl Bank 337.717 692.217 454.296 60 14.789 15.738 4.286 8,965 77.134 35.895 11,534 7,325 275,670 241.121 50.000 48,543 64,731 31,452 21,402 8,567 62,932 6.004 1.000 400 29,917 261 11.248 40,364 147.705 8,158 320 36,156 151.802 500 10,996 Restrlcted funds 1,999.568 909.637 30 The Wglfar• Assoclation Notes to tho Financlal Statements For the year end9d 31st DKember 2023 Charitable actlvltlgs 2023 2022 Charitable aelivilies are made up of the followin9'. Grants payable Indirect Projecl costs Information, public awar8ne$s and advocacy 1.952.549 141.606 31.784 950,896 110,465 28,397 2,125.939 1.089.758 Grants Payable The details of the grants payable are as follows.. 2023 2022 Al Makassed Hospital Zakat FurKI for Impoverishèd Patients Childcire Programme. Wesl Bank Education Programme. Palestine Emergency Appeal, Medical Supplie$ IACHAI. Gaza. Emergency Appeal- Distribution of Fresh Food Parcels. Gaza Emergency Support for NGO Hospitals. Damaged Schools and Businesses. Gaza Emergency Support for Farmers, Livelihoods, Khan YounislRafah. Gaza Emergency Support for Farmers, Livelihoods. Bell Lahiya, Bell HanDun and Jab81iya, Gaza Emergency Support for Fanners, Livelihoods, Southern Gaza Emergency Support Olive Famiers. Livelihoods, Wesl Bank Emergency Food Parcels, Middle & South Gaza Emergency Services Support, Jenin Emergency Support for Karanlina Hospital, Lebanon Emer9ency Winter Appeal, Lebanon Emergency Winter Support. Lebanon Establishing a Conservation Studio al the Palestinian Museum- British Council Information, Advocacy and Awareness-Raising Olive Farmers. Lvelihoods, Wesl Bank Paedialric ICU, Makassed Hospital, East Jerusalem Paedialric Cardio-lhoracic Depl, Makassed Hospital, East Jerusalem Palestinian Museum Public Edualion Programme. West 88nk Ramadan Appeal lor Food Packages, Gaza Ramadan F¢)od Packages Dislribulion, Gaza R8storAlion of Old City of Jerusalem SuThey Schgol Counselling Units for Traumatssed Children, Gaza Supporting Higher Education in the Wesl Bank 337,717 677.145 15.134 445.871 14,493 11,593 66.276 7,127 46,616 62,507 2,092 60.741 51,023 274.335 241,121 22,239 21,261 20,427 7,505 3.654 28,338 263 7.765 68,230 39,721 146.937 8.537 19.378 36,077 148,533 10.789 1.952.$49 950,896 Al grants were Pa￿ lo Welfare Association *)ffices in Palestine and Lebanon for dislribulion and management, in accordance with restricted granl funding documenlatson. 31 The Welfare Associatlon Notes to the Financial Statements For th• year ended 31st Dgcember 2023 6 Totsl Exp8ndlture Information. Public Awaren•$s and Advocacy Project tivity Costs Raising Funds 2023 2022 Dir¢et Costs Direct Project Costs Salary Costs Exchange Rate Variance Support Costs Governance Costs Accountancy and payroll Audit Salaries Other Support Costs Advertising and subscfiplions Annual review brochure Costs Bank charges Consurtancy & Recruilmenl Computer costs and IT support Depreciation Fundraising Appeabs Office expenses Postage and ststsonery Rent- gift in kind Salaries Telephone Training 1,952,549 66,823 17,726 1.952,549 107.779 17.726 950,896 96,880 16,167 24,789 1.680 3,300 3.233 2,576 1,320 4,958 6,944 8,580 13,365 11.200 13,200 21,556 10,200 8,100 19,376 196 417 300 417 1,010 808 1.304 834 2,020 1,288 1,652 1,454 1.010 1,S39 65 359 176 218 2,100 2,156 149 29 2,360 100 348 270 334 3,220 3,305 149 45 6,363 269 348 728 901 8.680 8,910 33 118 10.262 434 1,055 1.174 1N53 14.000 14.371 331 192 10,856 434 91 1,198 1,213 14,000 12,918 580 Total 31.784 45,S01 2.094,155 2.171.440 1,131.136 Staff Costs are allocated on the basis of time spent on the activity areas of the charity- The comparative figures in note 6 have been restated to split out govemance costs con515tellt wrth the Current year. This has no impact on the Surplus for the prior year. Details of Expenditure (Prior Year> Information. Public Awareness and Advocacy Proi9Ct Actlvity Costs Raising Funds 2022 Direct Costs Direct Project Costs Salary Costs Exchange Rate Variance Support Costs Governance Costs Accountancy and payroll Audit Salaries Other Support CoGts Advertising and subscriptsons Annual review brochure costs Bank charges Computer costs and IT support Depreeiation Fundraising Appeals Office expenses Poslage and stationery Rent- gift in kind Salaries Telephone 950,896 60,065 950,896 96.880 14,532 22.283 1,530 2,025 2,906 2,346 810 4,457 6,324 5,265 12,013 10.200 8.100 19,376 193 826 296 826 727 2,497 100 30 275 279 3,220 2,971 261 799 1,288 1.652 1.454 10.856 434 91 1.198 1.213 14,000 12.918 580 727 6,731 269 30 743 752 8,680 8,009 58 1,628 65 31 180 182 2,100 1,938 261 Totsl 28,397 41.378 1,061,361 1.131.136 The Welfare A$$oeiatlon Notes to the Financial Statements For the year ended 31$t December 2023 7 Net IncomellExpendlturel for Year 2023 2022 This is slated after char9in9 the followng". Depreciation of tangible assets AudrtOfS' remuneration - audit - current year Ex¢hange lossllgainl 434 13,200 17,726 434 8,100 18,5801 8 Staff Co$ts 2023 2022 The details of the staff costs are-. Gross pay Social Security Pension (Defined Contribution Scheme} 125,974 8,913 8,818 112,858 8,612 7,702 143,705 129,172 The number of full lime equivalent employees during the year was two12022". Nvo}. One employee earns be￿en £90,001- £100,00012022'. one £80,001 - £90.0001. Key management personnel include the Trustees and the Director. The total employee benefits of the charity's key mana9emenl personnel were £107.73612022." £98,321). No trustee received remuneration from the charity. 9 Payments to Trustees No trustee or person12022.' none) connected with a Iruslee has received any remuneration for services lo the tharity12022'. No Iruslees {2023' none) were reimbursed foT expenses during the year12022'. £nill 10 R¢lated Parties Donations of £3,480 were made to the charrty by Truslees12022". £2,315). 11 Taxatlon The charitable company is exempt from corporation tax on its charrtable activiles. 12 General Fund 2023 2022 Balance at 1st January Net movement for the year Transfers 580.067 {57.2711 25.759 565.674 111.9031 26,296 As at 31st December 648.555 580.067 The board of trustees have designated £100,000 of the unrestricled reserves for core operating costs. 33 Moleslo thè Fin•ncbl Stat•m•rrt¥ For th• y¥arend•d 31sl DK•mbwr 2023 13 Drtails ol R•itii¢i•d Fun41* ICuvrentYe*r B•l•n¢e B•l•nce at 31 D•¢ 2023 In¢0fflin9 2023 fl•sourc•s Outgolng R•sourc•s Trnn¥f•rs Maka55éd Hosprt81 Zokai F￿1 IN Impo¥eri£W P&i*rts Ea￿ Cliklrare Plogramme. Wesl Bank C(thmLMIty Based RehaknthialiDn pl09t￿me, Gaza E4u¢aiion program￿5. P81e$bn¢ E¢u¢*ion SLPPOrt. Ga2a EmergerKy Suppk05 IA¢PW. Gaz Erneioency 4wal. Dlsiribthion of Fresh Food Parcels. G6za Effj*iuen¢y O￿an￿. Gaza Emer9en¢y Fotsj Parce15. Midulo & Souih Gaza Emergency &Nces Jenw) Erneigency SLVPOrt lor CY4ve Famiers. Lwelthoods. We$1 Bank EmeiJen¢y Swport for Farmèr5, L￿*￿hOod$, 80fl L4tiya, Bert Hwoun and J*alrya. GAZ Erne￿￿￿￿￿1 A4peal. Lebanon Intsmiabon, Ad¥ocacy & AwdrenÈss Rai* Dlwe F•mws' ln￿￿0￿dS. Wtsl 8wk Paedlatnr Ca￿￿￿1hDr8c4C Oepi. lJ8kas5ed Hospital. East Jerus Ranadan Appeal lor Food P8¢kages. Khan Yo￿$. Gaz• ForA1 Packages ￿$1￿1¥Alon, Younis & Ralth. Gaza Shrin's FL*id foi Chlthenwilh Speoal Needs. Jerusakm 5upportry HvJher Educ*￿Tr In the Wesl Bank 337,717 692.217 lJ37.717} 1677.1451 15.7)8 4.286 16041 4,216 453 1453) 453 77.134 35.895 27S.670 241.121 166.2761 3$,485 1274.3351 151,0231 160.7411 122.2391 13,6S41 1.023 62.932 16,776 f3,39S 1541 10,742 11.248 17,7651 136,0771 1148.$331 (3.4831 36.1 151,802 13.2701 3.970 70 10,996 110.789} 11,952,549 125.7691 61.107 Transfers betwèen lu￿1$ iebie lomoThes btivJ a￿￿ed bèM*en wgec15 a5 ¥w•ad ¥51lhfvnders and gI￿ralf￿￿￿& Into prol¢a$. D•i•lls of R•strlGled Furtd8lPvk)rVe•rl Bal•n¢• a11Jan In¢4)mlng 2022 Resour£e$ Balanc• It 31 Dee 2022 R•wvr¢es Tranil•r Ctrildcare PiogramTre. Wesi 88 Commwity 8ased Reha￿1￿•t￿n Programme. Ga Educalion Propi•mmtrs, Pdesline Em*rpncy Swport for NGO Hvspflals, Damaged Schxl$ ano 8￿￿SeS. Gaza Em¥rgency Swport for F4rrneis' L1veh'huots, Stxlhem Gaza Emprgew SLWOrt for F*rmers' Li¥e&hoix15. Khan Yowy51Rafah, Gat4 Emèrgency Swport for Farmeis. Live1￿)003, 8•1 Lahya. Bert Jabalrya. Gaz• Emtri9en¢yWrter 4peal. Lebanon EmÈrgencyWrter Swpth, Lebanon Esi¥tyhshifvJ a col￿e{vation St￿￿0 * th¢ pa￿5bnian Museum- &ilish Courril EMergen¢y￿peal - Medul Suth*$ IACHAI IrlotTh8lH)n. Nthocacy and Awarene5S-Raising OliY¢ Farmers. Livelknoods. we518￿k Pa¢dLgtric ICU. Makassèd pkispital, Easl Jerusalem Paedhitric CardwhlhDraGi¢ Depi. Makas5ed Hospit81. Easi Jerus4em Palesbniafj muse￿ Pubht Eduat￿rI ProgramTne, Wosl B•nk Ramaaah Appe81 lor Food Packages. Gaza Ramad8n Food Package5 Disl￿tXAI0n, Gaza Pp¥tor•Jon of Ok* Crty of Jerusa￿￿ Survty School Counselling Units loi Travmalised Gala Shirin'$ F￿d Iw cwÈnv￿th SPe￿a￿ Need5, JotU64lem 454,296 1445.8711 10.42SI 60 14.789 11.534 7.325 48,543 64,731 31.452 21,402 8,567 114 4931 12961 14,4071 15,2331 12.0921 146,6181 162.5071 12.2241 13531 19751 11.062) 643 6.938 16,T16 120.4271 17.$051 2.436 13.396 453 13.396 29.917 261 11,248 12B.3381 {6341 11.241 66.230 168.2301 139.7211 1146.9371 IB.5371 40.364 147.705 8.158 {6431 17661 378 13721 19.750 3.69) 320 3.970 114402 909,637 1950,8961 126.2961 46,847 The Welfare Association Notes to the Financial Statements For the year ended 31st December 2023 14 Tangible Fixed Assets 2023 Office Equipment 2022 Office Equipment Cost As at 1st January 2023 Addition during the year Disposals 5,310 5,310 As at 31st December 2023 5,310 5.310 Depreciation As at 1st January 2023 Charge for the year Disposals 4,686 434 4,252 434 As at 31st December 2023 5,120 4.686 Net Book Value As at 31st December 2023 190 624 As at 31st December 2022 624 1,058 15 Debtors 2023 2022 Accrued Income Other Debtors Prepayments 13,846 447 7.832 403 14,293 8,235 16 Creditors: Amounts falling due within one year 2023 2022 Trade creditors Accruals 3,771 8,100 13.200 13,200 11.871 The above financial instruments of the charity are measured at amortised cost. 17 Legal Ststus of th• Charlty The charity is a company limited by guarantee and has no share caprtal. The liability of each member in the event of winding up is limited to £1. The number of members at the year end date is seven. 35 The Welfare Association Notes to the Financial Statements For the year ended 31$1 December 2023 18 Analysis of net assets between funds Unrestricted Funds Restrlcted Funds Total Fund balances at 31 December 2023 are represented by: Fixed assets Current assels Current liabilities 190 561,565 (13,2001 190 629,672 113,2001 68,107 Total net assets 548.555 68.107 616,662 Fund balanees at 31 D•¢ember 2022 are represented by: Fixed assets Current assets Current liabilities 624 591.314 111,871} 624 638,161 111.8711 46.847 Total net as$èts 580,067 46,847 626,914 19 Anatysls of Chang•s In Net Funds At 1 January 2023 At Cash 31 December Flows 2023 Non4ash Changes Cash at bank and in hand 629,926 114,5471 615,379 Tota1 Nel Funds 629.926 114,$471 615.379 36