``` 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`** ``` 1024814 ``` ## **`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 ```