``` REGISTERED CHARITY NUMBER: 1024814 ``` ## **`REPORT OF THE TRUSTEES AND`** ``` UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 FOR ``` ## **`BRITISH FRIENDS OF THE SARAH HERZOG MEMORIAL HOSPITAL`** ``` Nagler Simmons Chartered Accountants ``` ``` 5 Beaumont Gate Shenley Hill Radlett WD7 7AR ``` ``` BRITISH FRIENDS OF THE SARAH HERZOG MEMORIAL HOSPITAL ``` ``` CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 ``` ||`Page`| |---|---| |`Report of the Trustees`|`1 to 2`| |`Independent Examiner's Report`|`3`| |`Statement of Financial Activities`|`4`| |`Balance Sheet`|`5`| |`Notes to the Financial Statements`|`6 to 9`| |`Detailed Statement of Financial Activities`|`10`| ## **`BRITISH FRIENDS OF THE SARAH HERZOG MEMORIAL HOSPITAL`** ## **`REPORT OF THE TRUSTEES`** ## **`FOR THE YEAR ENDED 31 DECEMBER 2021`** ``` Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended 31December2021.ThetrusteeshaveadoptedtheprovisionsoftheStatementofRecommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005. ``` ## **`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number`** ``` 1024814 ``` ## **`Principal address`** ``` 5 Beaumont Gate Shenley Hill Radlett WD7 7AR ``` ## **`Trustees`** ``` Dr. V. Cohen - resigned 15.1.21 Mr. J. Lauffer Mr. M. C. Dunitz - resigned 4.11.21 Mr. S. Forman Ms R Goldberg - appointed 13.5.21 Dr M B Fertleman - appointed 4.11.21 ``` ## **`Independent examiner`** ``` Nagler Simmons Chartered Accountants 5 Beaumont Gate Shenley Hill Radlett WD7 7AR ``` ## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** ## **`Governing document`** ``` TheBritishFriendsoftheSarahHerzogMemorialHospital(theCharity)isconstitutedbytheDeclaration of Trust executed on 8th July 1993. ``` ## **`Recruitment and appointment of new trustees`** ``` The Board of Trustees is authorised to appoint new or additional trustees by deed dated 4th September 2003. ``` ## **`Risk management`** ``` Thetrusteeshaveadutytoidentifyandreviewtheriskstowhichthecharityisexposedandto ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ``` ``` Page 1 ``` ## **`BRITISH FRIENDS OF THE SARAH HERZOG MEMORIAL HOSPITAL`** ## **`REPORT OF THE TRUSTEES`** ## **`FOR THE YEAR ENDED 31 DECEMBER 2021`** ## **`OBJECTIVES AND ACTIVITIES`** ## **`Objectives and aims`** ``` ItsobjectistopromoteandprovidefinancialassistancefortheworkcarriedoutbytheHerzogHospital (the Hospital)inJerusalem.Inplanningthecharitiesactivities,thetrusteeshavehadregardtothe Charity Commission guidance on public benefit. ``` ## **`Significant activities`** ``` The Hospital,formerlythe EzrathNashimHospital,wasoriginaldesignedand builtto provideforthe custodial careofpatientssufferingfrommentalillness.Overthelast4decades,thegrowthinthenumber and propositionofoldermembersofthecommunityhascreatedanincreasingneedfortheprovisionof geriatric care as well as respiratory care. ``` ``` Thecalls,in recentyears,on theTraumaCentreas a resultof terroristattackshavealsobeena heavy burden on the Hospital'stherapistsnecessitatingexpansionof the TraumaCentre.Becauseof the growthin population and increaseddemandson the hospital,over the last few years the Hospitalconstructedthe new Samson Wing whichwasessentiallycompletedduringtheyear.Thefundingoftherefurbishmentsandadditionto the buildings continues and is dependent on grants from the charity and other friends throughout the world. ``` ``` ThePeaceofMindProjectisdesigned,tohelptheresettlingintonormalcivilianlifeofformer soldiers discharged from army service. The Hospital operates this program through the Trauma Centre. ``` ``` Due to increaseddemand,the Children'sRespiratoryCareUnitis nowoperatingat capacityand can no longer acceptany additionalchildren.Withthe help of the UK raisedfunds,we havetargetedto enlargethe unit and help more children and their families. ``` ``` Approved by order of the board of trustees on 25 July 2022 and signed on its behalf by: ``` ``` Mr. J. Lauffer - Trustee ``` ``` Page 2 ``` ## **`INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRITISH FRIENDS OF THE SARAH HERZOG`** ## **`MEMORIAL HOSPITAL`** ``` I report on the accounts for the year ended 31 December 2021, which are set out on pages four to nine. ``` ## **`Responsibilities and basis of report`** ``` Asthecharity'strusteesyouareresponsibleforthepreparationoftheaccountsinaccordancewith the requirements of the Charities Act 2011 ('the Act'). ``` ``` I haveexaminedyourcharity'saccountsas requiredundersection145of the CharitiesAct 2011('theAct'). In carryingoutmyexaminationIhavefollowedtheDirectionsgivenbytheCharityCommissionunder section 145(5)(b) of the 2011 Act. ``` ``` My role is to state whether any material matters have come to my attention giving me cause to believe: ``` `1. that accounting records were not kept as required by section 130 of the Act; or` `2. that the accounts do not accord with those records; or` `3. that the accounts do not comply with the accounting requirements of the Act; or` `4. that there is further information needed for a proper understanding of the accounts.` ## **`Independent examiner's statement`** ``` I have completedmy examinationand have no concernsin respectof the matters(1) to (4) listed above and, in connectionwithfollowingtheDirectionsoftheCharityCommissionIhavefoundnomattersthat require drawing to your attention. ``` ``` Paul Simmons FCA Nagler Simmons Chartered Accountants 5 Beaumont Gate Shenley Hill Radlett WD7 7AR ``` `Date: .............................................` 26 July 2022 ``` Page 3 ``` ## **`BRITISH FRIENDS OF THE SARAH HERZOG MEMORIAL HOSPITAL`** ## **`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021`** |`Unrestricted`
`Restricted`
`fund`
`fund`
`Notes`
`£`
`£`
**`INCOMING RESOURCES`**
**`Incoming resources from generated funds`**
`Voluntary income`
`508,100`
`-`
**`RESOURCES EXPENDED`**
**`Costs of generating funds`**
`Costs of generating voluntary income`
`2`
`11,591`
`-`
**`Charitable activities`**
`Grants paid`
`189,881`
`-`
**`Governance costs`**
`1,200`
`-`
**`Other resources expended`**
`384`
`-`
**`Total resources expended`**
`203,056`
`-`
**`NET INCOMING RESOURCES`**
`305,044`
`-`
**`RECONCILIATION OF FUNDS`**
**`Total funds brought forward`**
`120,816`
`-`
**`TOTAL FUNDS CARRIED FORWARD`**
`425,860`
`-`|`31.12.21`
`Total`
`funds`
`£`
`508,100`
`11,591`
`189,881`
`1,200`
`384`
`203,056`
`305,044`
`120,816`
`425,860`|`31.12.20`
`Total`
`funds`
`£`
`204,318`
`1,000`
`145,962`
`1,290`
`822`| |---|---|---| |||`149,074`| |||`55,244`
`65,572`| |||`120,816`| ## **`CONTINUING OPERATIONS`** ``` All incoming resources and resources expended arise from continuing activities. ``` ``` The notes form part of these financial statements ``` ``` Page 4 ``` ## **`BRITISH FRIENDS OF THE SARAH HERZOG MEMORIAL HOSPITAL`** ## **`BALANCE SHEET`** ## **`AT 31 DECEMBER 2021`** |`Unrestricted`
`Restricted`
`fund`
`fund`
`Notes`
`£`
`£`
**`CURRENT ASSETS`**
`Cash at bank`
`427,060`
`-`
**`CREDITORS`**
`Amounts falling due within one year`
`5`
`(1,200)`
`-`
**`NET CURRENT ASSETS`**
`425,860`
`-`
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
`425,860`
`-`
**`NET ASSETS`**
`425,860`
`-`
**`FUNDS`**
`6`
`Unrestricted funds`
**`TOTAL FUNDS`**|`31.12.21`
`Total`
`funds`
`£`
`427,060`
`(1,200)`
`425,860`
`425,860`
`425,860`
`425,860`
`425,860`|`31.12.20`
`Total`
`funds`
`£`
`122,016`
`(1,200)`
`120,816`
`120,816`
`120,816`
`120,816`
`120,816`| |---|---|---| ``` ThefinancialstatementswereapprovedbytheBoardofTrusteeson25July2022andweresignedon its behalf by: ``` ``` Mr. J. Lauffer -Trustee ``` ``` Mr. S. Forman -Trustee ``` ``` The notes form part of these financial statements ``` ``` Page 5 ``` ``` BRITISH FRIENDS OF THE SARAH HERZOG MEMORIAL HOSPITAL ``` ## **`NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021`** ## **`1. ACCOUNTING POLICIES`** ## **`Accounting convention`** ``` Thefinancialstatementshavebeenpreparedunderthehistoricalcostconvention,theCharities Act 2011andtherequirementsoftheStatementofRecommendedPractice,AccountingandReporting by Charities. ``` ## **`Incoming resources`** ``` AllincomingresourcesareincludedontheStatementofFinancialActivitieswhenthecharityis legally entitled to the income and the amount can be quantified with reasonable accuracy. ``` ## **`Resources expended`** ``` Expenditureis accountedfor on an accrualsbasis and has been classifiedunder headingsthat aggregate allcostrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadings they have been allocated to activities on a basis consistent with the use of resources. ``` ``` Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedas a commitment but not accrued as expenditure. ``` ## **`Taxation`** ``` The charity is exempt from tax on its charitable activities. ``` ## **`Fund accounting`** ``` Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the trustees. ``` ``` Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity. Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted purposes. ``` ``` Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial statements. ``` ## **`2. COSTS OF GENERATING VOLUNTARY INCOME`** ||`31.12.21`|`31.12.20`| |---|---|---| ||`£`|`£`| |`Support costs`|`11,591`|`1,000`| ``` Page 6 ``` ``` BRITISH FRIENDS OF THE SARAH HERZOG MEMORIAL HOSPITAL ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2021`** ## **`3. GRANTS PAYABLE`** |`Grants paid`
`The total grants paid to institutions during the year was as follows:`
`Ezrath Nashim Herzog Hospital`|`31.12.21`
`£`
`189,881`
`31.12.21`
`£`
`189,881`|`31.12.20`
`£`
`145,962`| |---|---|---| |||`31.12.20`
`£`
`145,962`| ## **`4. TRUSTEES' REMUNERATION AND BENEFITS`** ``` Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2021nor for the year ended 31 December 2020. ``` ## **`Trustees' expenses`** ``` Therewerenotrustees'expensespaidfortheyearended31December2021norfortheyear ended 31 December 2020 . ``` ## **`5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`** |`Other creditors`
**`MOVEMENT IN FUNDS`**
**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`31.12.21`
`£`
`1,200`
`Net`
`movement in`
`At 1.1.21`
`funds`
`At`
`£`
`£`
`120,816`
`305,044`
`120,816`
`305,044`|`31.12.20`
`£`
`1,200`
`31.12.21`
`£`
`425,860`| |---|---|---| |||`425,860`| ## **`6. MOVEMENT IN FUNDS`** ``` Page 7 ``` ``` BRITISH FRIENDS OF THE SARAH HERZOG MEMORIAL HOSPITAL ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2021`** ## **`6. MOVEMENT IN FUNDS - continued`** ``` Net movement in funds, included in the above are as follows: ``` |`r`
**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**
**`Comparatives for movement in funds`**
**`Unrestricted Funds`**
`General fund`
**`TOTAL FUNDS`**
`Comparative net movement in funds, included in the above are a`
`r`
**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`Resources`
`Movement in`
`esources`
`expended`
`funds`
`£`
`£`
`£`
`508,100`
`(203,056)`
`305,044`
`508,100`
`(203,056)`
`305,044`
`Net`
`movement in`
`At 1.1.20`
`funds`
`At 31.12.20`
`£`
`£`
`£`
`65,572`
`55,244`
`120,816`
`65,572`
`55,244`
`120,816`
`s follows:`
`Incoming`
`Resources`
`Movement in`
`esources`
`expended`
`funds`
`£`
`£`
`£`
`204,318`
`(149,074)`
`55,244`
`204,318`
`(149,074)`
`55,244`|`Incoming`
`Resources`
`Movement in`
`esources`
`expended`
`funds`
`£`
`£`
`£`
`508,100`
`(203,056)`
`305,044`
`508,100`
`(203,056)`
`305,044`
`Net`
`movement in`
`At 1.1.20`
`funds`
`At 31.12.20`
`£`
`£`
`£`
`65,572`
`55,244`
`120,816`
`65,572`
`55,244`
`120,816`
`s follows:`
`Incoming`
`Resources`
`Movement in`
`esources`
`expended`
`funds`
`£`
`£`
`£`
`204,318`
`(149,074)`
`55,244`
`204,318`
`(149,074)`
`55,244`| |---|---|---| |||`£`| |||| |||`55,244`| |||| |||| |||| |||`55,244`| |||| |||| ``` Page 8 ``` ``` BRITISH FRIENDS OF THE SARAH HERZOG MEMORIAL HOSPITAL ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2021`** ## **`6. MOVEMENT IN FUNDS - continued`** ``` A current year 12 months and prior year 12 months combined position is as follows: ``` |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Net`
`movement in`
`At 1.1.20`
`funds`
`At`
`£`
`£`
`65,572`
`360,288`
`65,572`
`360,288`|`31.12.21`
`£`
`425,860`| |---|---|---| |||`425,860`| ``` A currentyear12monthsandprioryear12monthscombinednetmovementin funds,includedin the above are as follows: ``` |`r`
**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`Resources`
`Movement in`
`esources`
`expended`
`funds`
`£`
`£`
`£`
`712,418`
`(352,130)`
`360,288`
`712,418`
`(352,130)`
`360,288`|`Incoming`
`Resources`
`Movement in`
`esources`
`expended`
`funds`
`£`
`£`
`£`
`712,418`
`(352,130)`
`360,288`
`712,418`
`(352,130)`
`360,288`| |---|---|---| |||`360,288`| ``` Page 9 ``` ``` BRITISH FRIENDS OF THE SARAH HERZOG MEMORIAL HOSPITAL ``` ## **`DETAILED STATEMENT OF FINANCIAL ACTIVITIES`** ## **`FOR THE YEAR ENDED 31 DECEMBER 2021`** |**`INCOMING RESOURCES`**
**`Voluntary income`**
`Donations, grants, & legacies`
`Gift aid`
**`Total incoming resources`**
**`RESOURCES EXPENDED`**
**`Charitable activities`**
`Grants to institutions`
**`Governance costs`**
`Accountancy`
**`Support costs`**
**`Management`**
`Postage and stationery`
`Advertising`
`Consultancy fee`
**`Finance`**
`Bank charges`
**`Other`**
`Sundries`
**`Total resources expended`**
**`Net income`**|`31.12.21`
`£`
`494,433`
`13,667`
`508,100`
`508,100`
`189,881`
`1,200`
`178`
`144`
`11,447`
`11,769`
`171`
`35`
`203,056`
`305,044`|`31.12.20`
`£`
`201,249`
`3,069`| |---|---|---| |||`204,318`| |||`204,318`
`145,962`
`1,290`
`-`
`-`
`1,000`| |||`1,000`
`120`
`702`| |||`149,074`| |||`55,244`| ``` This page does not form part of the statutory financial statements ``` ``` Page 10 ```