2024-12-31-accounts - UK Friends of Herzog Hospital

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

REGISTERED CHARITY NUMBER: 1024814

`REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 FOR`

`UK FRIENDS OF HERZOG HOSPITAL`

Nagler Simmons
Chartered Accountants
5 Beaumont Gate
Shenley Hill
Radlett
WD7 7AR

UK FRIENDS OF HERZOG HOSPITAL

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

	`Page`
`Report of the Trustees`	`1 to 2`
`Independent Examiner's Report`	`3`
`Statement of Financial Activities`	`4`
`Balance Sheet`	`5 to 6`
`Notes to the Financial Statements`	`7 to 12`
`Detailed Statement of Financial Activities`	`13 to 14`

UK FRIENDS OF HERZOG HOSPITAL

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024`

Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31December2024.ThetrusteeshaveadoptedtheprovisionsoftheStatementofRecommended Practice
(SORP) 'Accounting and Reporting by Charities' issued in March 2005.

`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number`

`Principal address`

51 Barham Avenue
Elstree
Borehamwood
Hertfordshire
WD6 3PW

`Trustees`

Mr. J. Lauffer
Mr. S. Forman
Ms R Goldberg
Dr M B Fertleman
Ms S R Dangoor - appointed 14.6.24

`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

UK FRIENDS OF HERZOG HOSPITAL

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024`

`OBJECTIVES AND ACTIVITIES`

`Objectives and aims`

The objectives and aims of the charity are to raise awareness of and raise funds for the Herzog Hospital in Jerusalem.

The Hospital is a not for profit, charity hospital which treats all patients irrespective of denomination, age, religion, ethnicity or sexual orientation. Its focus is on four major areas: Mental Health, Respiratory care, Geriatrics and Rehabilitation.

`Grantmaking`

Funds raised are granted to the hospital.

`Volunteers`

The charity has no employees and no salaries or expenses are paid to the Trustees.

`FINANCIAL REVIEW`

`Reserves policy`

The policy of the board is to maintain sufficient reserves to cover annual operating costs.

`Investment policy and objectives`

Funds are retained in an interest-bearing account until transferred to the hospital.

`FUTURE DEVELOPMENTS`

The charity continues to support innovative therapy programs and treatments, with a special focus on those affected by the traumatic events of 7th October and the ongoing war, in the newly expanded mental health clinics.

Approved by order of the board of trustees on 21 October 2025 and signed on its behalf by:

Mr. J. Lauffer - Trustee

Page 2

`INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF UK FRIENDS OF HERZOG HOSPITAL`

I report on the accounts for the year ended 31 December 2024, which are set out on pages four to twelve.

`Responsibilities and basis of report`

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under 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 completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention.

Paul Simmons FCA ICAEW Nagler Simmons Chartered Accountants 5 Beaumont Gate Shenley Hill Radlett WD7 7AR

23/10/2025

Date: .............................................

Page 3

UK FRIENDS OF HERZOG HOSPITAL

`STATEMENT OF FINANCIAL ACTIVITIES`

`FOR THE YEAR ENDED 31 DECEMBER 2024`

`Unrestricted` `Restricted` `fund` `funds` `Notes` `£` `£` `INCOMING RESOURCES` `Incoming resources from generated funds` `Voluntary income` `33,434` `262,044` `Other incoming resources` `1,681` `-` `RESOURCES EXPENDED` `Costs of generating funds` `Costs of generating voluntary income` `2` `12,000` `-` `Fundraising trading: cost of goods sold and` `other costs` `4,102` `900` `Charitable activities` `Grants paid` `25,280` `104,298` `Governance costs` `2,400` `-` `Other resources expended` `35` `-` `Total resources expended` `43,817` `105,198` `NET INCOMING/(OUTGOING) RESOURCES` `(8,702)` `156,846` `RECONCILIATION OF FUNDS` `Total funds brought forward` `82,753` `109,071` `TOTAL FUNDS CARRIED FORWARD` `74,051` `265,917`	`31.12.24` `Total` `funds` `£` `295,478` `1,681` `12,000` `5,002` `129,578` `2,400` `35` `149,015` `148,144` `191,824` `339,968`	`31.12.23` `Total` `funds` `£` `408,681` `299` `12,000` `22,912` `299,691` `1,740` `35`
		`336,378`
		`72,602` `119,222`
		`191,824`

`CONTINUING OPERATIONS`

All incoming resources and resources expended arise from continuing activities.

The notes form part of these financial statements

Page 4

UK FRIENDS OF HERZOG HOSPITAL

`BALANCE SHEET`

`AT 31 DECEMBER 2024`

`Unrestricted` `Restricted` `fund` `funds` `Notes` `£` `£` `CURRENT ASSETS` `Debtors` `5` `818` `-` `Cash at bank` `75,633` `265,917` `76,451` `265,917` `CREDITORS` `Amounts falling due within one year` `6` `(2,400)` `-` `NET CURRENT ASSETS` `74,051` `265,917` `TOTAL ASSETS LESS CURRENT LIABILITIES` `74,051` `265,917` `NET ASSETS` `74,051` `265,917` `FUNDS` `7` `Unrestricted funds` `Restricted funds` `TOTAL FUNDS`	`31.12.24` `Total` `funds` `£` `818` `341,550` `342,368` `(2,400)` `339,968` `339,968` `339,968` `74,051` `265,917` `339,968`	`31.12.23` `Total` `funds` `£` `-` `193,564` `193,564` `(1,740)` `191,824` `191,824` `191,824` `82,753` `109,071` `191,824`

The notes form part of these financial statements

continued...

Page 5

UK FRIENDS OF HERZOG HOSPITAL

`BALANCE SHEET - CONTINUED`

`AT 31 DECEMBER 2024`

The financial statements were approved by the Board of Trustees on 21 October 2025 and were signed on its behalf by:

Mr. J. Lauffer -Trustee

Mr. S. Forman -Trustee

The notes form part of these financial statements

Page 6

UK FRIENDS OF HERZOG HOSPITAL

`NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024`

`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 classifiedunderheadingsthat 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`

		`31.12.24`	`31.12.23`
		`£`	`£`
	`Support costs`	`12,000`	`12,000`
`3.`	`GRANTS PAYABLE`
		`31.12.24`	`31.12.23`
		`£`	`£`
	`Grants paid`	`129,298`	`299,380`

Page 7

UK FRIENDS OF HERZOG HOSPITAL

`NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024`

`3. GRANTS PAYABLE - continued`

The total grants paid to institutions during the year was as follows:

	`31.12.24`	`31.12.23`
	`£`	`£`
`Ezrath Nashim Herzog Hospital`	`129,298`	`299,380`

`4. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2024nor for
the year ended 31 December 2023.

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended31December2024norfortheyear ended
31 December 2023 .

`5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

		`31.12.24`	`31.12.23`
		`£`	`£`
	`Other debtors`	`818`	`-`
`6.`	`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`
		`31.12.24`	`31.12.23`
		`£`	`£`
	`Other creditors`	`2,400`	`1,740`

Page 8

UK FRIENDS OF HERZOG HOSPITAL

`NOTES TO THE FINANCIAL STATEMENTS - CONTINUED`

`FOR THE YEAR ENDED 31 DECEMBER 2024`

`7. MOVEMENT IN FUNDS`

Unrestricted funds
General fund
Restricted funds
Peace of Mind
Young Adults
Metiv Psychotrauma Centre
Medical Equipment
Medical Kits
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
r
Unrestricted funds
General fund
Restricted funds
Peace of Mind
Young Adults
Metiv Psychotrauma Centre
Medical Equipment
Medical Kits
TOTAL FUNDS Net
movement in
At 1.1.24
funds
At 31.12.24
£
£
£
82,753
(8,702)
74,051
72,167
119,122
191,289
-
67,494
67,494
-
7,134
7,134
25,000
(25,000)
-
11,904
(11,904)
-
109,071
156,846
265,917
191,824
148,144
339,968
Incoming
Resources
Movement in
esources
expended
funds
£
£
£
35,115
(43,817)
(8,702)
146,591
(27,469)
119,122
67,494
-
67,494
41,627
(34,493)
7,134
-
(25,000)
(25,000)
6,332
(18,236)
(11,904)
262,044
(105,198)
156,846
297,159
(149,015)
148,144

Page 9

UK FRIENDS OF HERZOG HOSPITAL

`NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024`

`7. MOVEMENT IN FUNDS - continued`

`Comparatives for movement in funds`

`Unrestricted Funds` `General fund` `Restricted Funds` `Peace of Mind` `Medical Equipment` `Medical Kits` `TOTAL FUNDS` `Comparative net movement in funds, included in the above are a` `r` `Unrestricted funds` `General fund` `Restricted funds` `Peace of Mind` `Metiv Psychotrauma Centre` `Medical Equipment` `Medical Kits` `TOTAL FUNDS`	`Net` `movement in` `At 1.1.23` `funds` `At 31.12.23` `£` `£` `£` `66,225` `16,528` `82,753` `52,997` `19,170` `72,167` `-` `25,000` `25,000` `-` `11,904` `11,904` `52,997` `56,074` `109,071` `119,222` `72,602` `191,824` `s follows:` `Incoming` `Resources` `Movement in` `esources` `expended` `funds` `£` `£` `£` `62,737` `(46,209)` `16,528` `194,074` `(174,904)` `19,170` `36,650` `(36,650)` `-` `25,000` `-` `25,000` `90,519` `(78,615)` `11,904` `346,243` `(290,169)` `56,074` `408,980` `(336,378)` `72,602`	`31.12.23` `£`
		`82,753`

		`72,167`
		`25,000`
		`11,904`


		`109,071`



		`191,824`



		`£`

		`16,528`

		`19,170`
		`-`
		`25,000`
		`11,904`


		`56,074`



		`72,602`

Page 10

UK FRIENDS OF HERZOG HOSPITAL

`NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024`

`7. MOVEMENT IN FUNDS - continued`

A current year 12 months and prior year 12 months combined position is as follows:

`Unrestricted funds` `General fund` `Restricted funds` `Peace of Mind` `Young Adults` `Metiv Psychotrauma Centre` `TOTAL FUNDS`	`Net` `movement in` `At 1.1.23` `funds` `At` `£` `£` `66,225` `7,826` `52,997` `138,292` `-` `67,494` `-` `7,134` `52,997` `212,920` `119,222` `220,746`	`31.12.24` `£` `74,051` `191,289` `67,494` `7,134`
		`265,917`
		`339,968`

A currentyear12monthsandprioryear12monthscombinednetmovementin funds,includedin the
above are as follows:

`r` `Unrestricted funds` `General fund` `Restricted funds` `Peace of Mind` `Young Adults` `Metiv Psychotrauma Centre` `Medical Equipment` `Medical Kits` `TOTAL FUNDS`	`Incoming` `Resources` `Movement in` `esources` `expended` `funds` `£` `£` `£` `97,852` `(90,026)` `7,826` `340,665` `(202,373)` `138,292` `67,494` `-` `67,494` `78,277` `(71,143)` `7,134` `25,000` `(25,000)` `-` `96,851` `(96,851)` `-` `608,287` `(395,367)` `212,920` `706,139` `(485,393)` `220,746`	`Incoming` `Resources` `Movement in` `esources` `expended` `funds` `£` `£` `£` `97,852` `(90,026)` `7,826` `340,665` `(202,373)` `138,292` `67,494` `-` `67,494` `78,277` `(71,143)` `7,134` `25,000` `(25,000)` `-` `96,851` `(96,851)` `-` `608,287` `(395,367)` `212,920` `706,139` `(485,393)` `220,746`
		`212,920`
		`220,746`

Page 11

UK FRIENDS OF HERZOG HOSPITAL

`NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024`

`8. DETAILS OF RESTRICTED FUNDS`

Peace of Mind - A Trauma and Mental Health program for Veterans.

Medical Kits - Provision of First Aid kits for "at-risk" communities.

Young Adults at Risk - In-house psychiatric support for young adults.

MetivPsychotraumaCentre-Care,training,andresearchtosupportindividualsand communities
affected by trauma.

Medical Equipment - Ventilators and associated medical equipment.

Page 12

UK FRIENDS OF HERZOG HOSPITAL

`DETAILED STATEMENT OF FINANCIAL ACTIVITIES`

`FOR THE YEAR ENDED 31 DECEMBER 2024`

`INCOMING RESOURCES` `Voluntary income` `Donations, grants, & legacies` `Gift aid` `Other incoming resources` `Interest received` `Total incoming resources` `RESOURCES EXPENDED` `Fundraising trading: cost of goods sold and other costs` `Fund Raising Events` `Charitable activities` `Grants to institutions` `Governance costs` `Accountancy` `Support costs` `Management` `Advertising` `Consultancy fee` `Finance` `Bank charges` `Other` `Sundries` `Total resources expended`	`31.12.24` `£` `280,624` `14,854` `295,478` `1,681` `297,159` `5,002` `129,298` `2,400` `170` `12,000` `12,170` `110` `35` `149,015`	`31.12.23` `£` `391,767` `16,914`
		`408,681` `299`
		`408,980` `22,912` `299,380` `1,740` `170` `12,000`
		`12,170` `141` `35`
		`336,378`

This page does not form part of the statutory financial statements

Page 13

UK FRIENDS OF HERZOG HOSPITAL

`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024`

Net income

`31.12.24` `£` `148,144`	`31.12.23` `£`
	`72,602`

This page does not form part of the statutory financial statements

Page 14