HATZOLA NORTHWEST TRUST **TRUSTEES’ ANNUAL REPORT & ACCOUNTS 2021** Looking ahead… **To the future!** **CHARITY NUMBER – 1041441** TRUSTEES’ ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2021 **----- Start of picture text -----**
HATZOLA NORTHWEST TRUST
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## **CONTENT** |Trustees’ Annual Report
(incorporatng the Director’s Report)|3| |---|---| |Independent examiner’s report to the trustees|23| |Statement of fnancial actvites|25| |(including income and expenditure account)|| |Statement of fnancial positon|26| |Notes to the fnancial statements|27| ## **TRUSTEES’ ANNUAL REPORT** ## **TRUSTEES’ STATEMENT** There is no doubt that the past year has been profoundly different to any other year in our 39 year history. Hatzola unswervingly committed to supporting the community and our service remained operational 24/7. It’s been a trying year for all, and none more so than for our NHS partners and others involved in the emergency services. Whilst at times it may have felt that there was not much to celebrate, we are proud of the role that we played and continue to play not only within our immediate community. Many of our volunteers went on to volunteer for shifts on the ICU wards in local hospitals, joined the vaccination program and assisted local doctors to reach their housebound patients and take bloods and other vital observations during the pandemic. The teams were in full PPE throughout their shifts, and thanks to the community financial support and the resourcefulness of the logistics department, we were able to maintain stock levels for all PPE and oxygen, which was required for almost all calls, even when many of the services were struggling to source. In looking ahead to the future, our annual report and accounts for 2020-2021, we share the backstory of our journey over the last 12 months and how we are moving forward, with the pandemic in the past. Hatzola Northwest has responded to the challenges with outstanding agility and professionalism, both in terms of patient care and from a Charity perspective and continues to offer outstanding patient care. To all our supporters and volunteers – a heartfelt and very special thank you. With everyone pulling together as you did, we can reflect with pride on surviving this the most difficult of years and that throughout we remained alongside our community whenever a life was on the line. From the outset of the pandemic, the operations team had to implement a strategic review of supplies and operations and it was imperative that whatever the circumstances, they would remain **L Blitz,** available for anyone who required the service. **Trustee** 2 3 TRUSTEES’ ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2021 HATZOLA NORTHWEST TRUST ## **LOOKING BACK** Hatzola Northwest Trust was set up to provide the North West London community with free pre-hospital emergency medical care and transportation. Since its inception, our volunteers have responded to thousands of emergencies every year, from minor injuries to life-threatening conditions. ## **LOOKING AHEAD** The charity’s objects are the protection and preservation of health and the relief of sickness. In particular, by the provision of first aid relief and assistance to person who are ill or sick or otherwise in need of medical care and attention or hospital or clinical nursing services, provision of first aid training and the provision of first aid cover at public events in the North West London area. **----- Start of picture text -----**
Services Paramedics
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The organisation arranged 7 of their current emergency responder volunteers to enroll on a 2 year paramedic course provided by ORMS to ensure that the organisation delivers the highest level of clinical care and skills to the North West London community. Our team continues to expand and in 2020/21, they recruited and started training a group of 8 new emergency responder volunteers to support the workload of their current emergency responder volunteers. New Building We have earmarked funds towards a new building to house our ambulances, training and offices. Additional ambulances The organisation is expecting delivery of two new fully equipped ambulances to add to our current fleet of 3 ambulances to facilitate the increasing demand on the organisation resourcess. ## **ACHIEVEMENT AND PERFORMANCE** The organisation has 44 emergency responder volunteers serving the local community of North West London and during the year attended over 5,000 call-outs to individuals requiring emergency and urgent care. The call volume over the last two years has increased by over 60% due to Covid-19 related emergencies. All these call-outs are monitored and dispatched by a group of 16 emergency call operator volunteers. The organisation is regulated by the CQC and participates in ongoing monitoring with excellent results. Emergency responder volunteers’ certifications ranging from EMTs at FREC 3 to FREC 4. The organisation continues to provide ongoing medical training to all their emergency responder volunteers to ensure that they are equipped with the necessary skills, knowledge and competence to administer lifesaving procedures. 5 4 HATZOLA NORTHWEST TRUST **----- Start of picture text -----**
TRUSTEES’ ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2021
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A YEAR IN NUMBERS
Average responded
to 148.2 calls over
16 call
the year with most
operators
481
being
Average response 44
emergency
7minutes responders
time of
5495 calls in the year
Amblances dispatched
Worked with London
over Ambulance Service on
2000 times Took a patient to the
Royal Free scene 127
times
1041 times
Attended Ratio of male to
female patients
105
35 calls -
of 3:2
suspected
strokes
most in
a day
6 7
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HATZOLA NORTHWEST TRUST TRUSTEES’ ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2021 ## **HATZOLA CALLS IN 2021** **----- Start of picture text -----**
600
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JAN
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FEB 418
MAR 456
APR 427
MAY 387
JUN 399
JUL 537
AUG 398
SEP 485
OCT 456
NOV
453
DEC 479
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## **SERVICES** incoming call. They deal with each crisis efficiently and compassionately, helping to speed up each patient’s road to recovery. Response time for critical and life-threatening situations is usually within minutes, making a significant difference to patient health outcomes. All our volunteers attend ongoing training, delivered by qualified medical trainers, to ensure that their skills are kept current and in line with developments in medical research and regulations. ## **CALL TAKING AND DISPATCH** 24 hours a day, 365 days a year, Hatzola volunteer dispatchers are on shift, ready to answer emergency calls. They deal with a wide range of calls, including road accidents, home emergencies, emergency childbirth, and other urgent health needs, as well as hundreds of calls relating to Covid-19. This year, Hatzola improved upon the Computer Aided Dispatch system, applying upgrades and updates, in line with changing legislation and compliance requirements. ## **ON-SITE TREATMENT** In addition to stabilising seriously ill patients and transporting them to the hospital, our volunteers are often able to treat minor emergencies on the spot, avoiding the need for hospitalisation. ## **EMERGENCY RESPONDERS** Day or night, our volunteer emergency medical responders are on the road within minutes of an 8 9 HATZOLA NORTHWEST TRUST ## **COMMUNITY** ## **COMMUNITY EDUCATION** Hatzola provides first aid sessions to local school staff, ensuring adequate provision for the care of minor injuries and traumas Our members volunteered extensively to support the national Covid vaccination campaign Our team took part in Inaugural Fire Brigade Hatzola briefing ## **COMMUNITY AWARENESS** Hatzola volunteers participate in local community safety awareness events, interacting with hundreds of adults and children, answering their questions and giving them a positive view of emergency services Our trainee paramedic responders now respond to 999 calls in support of London Ambulance Service **“** _We have had reason to use Hatzola a number of times for our kids and at all times the care has been second to none. -_ Parent of children helped 10 HATZOLA NORTHWEST TRUST TRUSTEES’ ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2021 ## **HATZOLA SAVE A LIFE** _I immediately radioed in, asking for back up and assistance from other Hatzola members and also activated London Ambulance Service, as is our protocol for any cardiac arrest_ .” Earlier this year, during lockdown, a nine-yearold boy – the son of Indian diplomats attached to the Embassy in London - was playing on his roller-blades, in a quiet street in North West London. From the CCTV footage available and eyewitness accounts, it appears that he suddenly felt very unwell and sat down on the kerb. He then vomited, passed out and became unconscious. The kids on the street who had witnessed this event and realised something very serious was amiss, ran quickly to the home of a Hatzola Northwest Volunteer, who lives a few houses away from the incident and banged urgently on his door. Further Hatzola units arrived in under a minute. The patient was in cardiac arrest and in VF (a shockable heart rhythm known as ventricular fibrillation). Defibrillator pads were applied in an effort to restore normal heart rhythm and full CPR commenced. After just two shocks with the defibrillator coupled with five minutes of good quality chest compressions, the young boy regained a pulse with respiratory effort. London Ambulance Service then arrived and assisted with transport to the Royal Free Hospital Hampstead where he was initially treated. He was subsequently referred to Great Ormond Street and after three weeks of hospital treatment and numerous cardiac procedures he was discharged from hospital and allowed home. Aryeh Moore, who was at home having dinner with his family, immediately dropped everything and ran out to assist the child. On arrival, the boy was unconscious and lifeless, with no breathing and no palpable pulse. “ _You have to understand_ ,” Aryeh told Hamodia, “t _hat despite the urgency of the boy banging on my door, I was quite relaxed as I came out of my house and expected to simply find a child vomiting in the street. I didn’t dream I would be dealing with a ‘full-on’ cardiac arrest. I quickly realized, however, that this was indeed life-threatening and that every minute was now critical for his survival._ In August, the family invited the Hatzola Northwest volunteers to come to their home in order show their appreciation for saving their child’s life. It was an emotional feeling for all, to see this young boy playing happily with his family and with the prospect of a full and happy life. “ _There were moments that I really didn’t believe that we would have the outcome that we did. He must be a very special boy and I think we were just both in the right place at the right time_ ,” continued Aryeh. “ _It was an amazing team effort and I dread to think what would have been the outcome if not for Hatzola. It is lovely to see him out on the street playing with his friends again and I’m happy that we were able to play a small part in what was undoubtedly a huge Kiddush Hashem_ .” Professor Stuart Rosen, Consultant Cardiologist and Medical Director of Hatzola Northwest stated, “ _This remarkable case demonstrates the importance of extremely prompt intervention in cases of collapse due to cardiac causes. It was the great privilege of Hatzola North West to administer early, effective defibrillation that was life-saving_ .” _He must be a very special boy and I think we were just both in the right place at the right time._ 12 13 TRUSTEES’ ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2021 HATZOLA NORTHWEST TRUST ## **PATIENT FEEDBACK** ## **COVID RESPONSE** Many of our volunteers went on to volunteer for shifts on the ICU wards in local hospitals, joined the vaccination program and assisted the local doctors to reach their housebound patients. During the COVID-19 pandemic our skilled and highly trained volunteer responders have been working long shifts with calls to the emergency number increasing by over 60%. Hatzola volunteer responders will continue to deliver services wherever there is need - their skills, time and compassion can make all the difference. Our vital role in responding to the needs of the community across the nation has never been more urgent than during these life-changing times. In true Hatzola style however, everyone kicked into gear, and we started planning; from sourcing sufficient PPE (personal protective equipment) and oxygen, to creating isolation ambulances and being part of the community monitoring programme with local GPs and Hospital Consultants. Quality of care received 98% EXCELLENT Call operator 97% EXCELLENT Response time 95% EXCELLENT Would recommend 100% EXCELLENT 15 14 HATZOLA NORTHWEST TRUST ## **PLANS FOR THE FUTURE AND LOOKING AHEAD** _‘To save more lives in North West London through rapid response and front-line care’_ **Save time –** treat everyone who needs us, when and where they need us. Continue the provision of a 24 hours a day, seven days a week service using fleet of rapid response cars. This vital service continued throughout the COVID-19 pandemic. We continue to examine how we can better the equity of service, both in terms of getting to patients we miss because we are already tasked and getting to patients quickly enough to make a difference, throughout North West London at every time of the day. **Outstanding care –** to improve patient care and to end preventable deaths. Invest in and develop our responders to be paramedics. Through continued investment in our digital transformation project, ensure that we are collecting and recording data to drive our research, innovations and improvements and drive efficiencies for our teams. Continue our work with the emergency services in London to develop the lessons from Major Incidents and plan for future events. ## **Connecting with the people of North West** **London –** increase the number of charity givers in North West London who support our service and understand we are a Charity. Continue to develop our community programme to engage with adults and children . Increase the number of volunteers by expanding our speaker programme to ensure our story is being told to interested groups and organisations across the community. **Our culture –** we continue to develop a supportive and enabling environment that gets the best out of our people from both the Charity side and the integrated operations with our partners, also ensuring that our Trustees are engaged and involved in this work. Support all our people to be leaders through learning and opportunity, including understanding and investing in the individual development of our talented team. We have introduced regular wellbeing checks of the organisation, particularly during the COVID-19 pandemic period, to ensure that our teams are supported. **Income –** to ensure our financial security and sustainability over the next five years and fund our organisational objectives, secure long-term diverse sustainable income streams. Launch a transformational capital appeal, to raise the funds needed to deliver our future clinical and operational ambitions to save more lives. Develop our legacy programme, encouraging supporters to leave a gift to us in their will Continue to grow donations from individuals, corporate partners, trusts and foundations. **“** _Thank you Hatzola for always being there for our community. Yossi was so kind and caring he called us the next day to see how our baby was doing. We are forever grateful to Hatzola._ _-_ Parent of new baby 16 **“** _So reassuring that we should have called on a Yom Tov. Response time was amazing and both Hatzola members were awesome. Thank you. -_ Relative of patient TRUSTEES’ ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2021 ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** **“** _In the middle of a pandemic with huge demand the Hatzola team were very quick to attend, very kind to the lady who fell and her husband and very professional. A car and an ambulance came very quickly. Very impressed. -_ Friend of lady who fell legal obligations under Charity Act, the organisational structure of charity and the recent financial performance of the charity. Trustees are encouraged to attend appropriate external training events which enhance their knowledge and skill thereby improving the performance of their role. ## **GOVERNING DOCUMENT** The official name of the charity is Hatzola Northwest Trust and it is a registered charity constituted by a Declaration of Trust dated 9 September 1994 and amended by Deed on 26 December 2012. It is registered as a charity with the Charity Commission and its charity number is 1041441. ## **MANAGEMENT OF THE CHARITY** The day-to-day affairs of the charity are administered by a committee of volunteers which were elected by the membership. The council of Trustees manage and supervise the activities of the committee. Appointment, training and recruitment of trustees The trustees have no beneficial interest in the charity and are chosen by agreement of trustees at an annual meeting. The choice is based on applicants’ business and community knowledge. ## **RELATED PARTIES AND COOPERATIONS WITH OTHER ORGANISATIONS** None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee of the charity with a supplier company must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported. It is not currently the intention of the trustees of the charity to appoint new trustees. Should the situation change in the future, the trustees will apply suitable recruitment and new trustees are subject to trustee induction training which includes an understanding of the content of the Deed of Trust, their ## **OBJECTIVES AND ACTIVITIES** The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities. The charity’s objects are the protection and preservation of health and the relief of sickness. In particular, by the provision of first aid relief and assistance to person who are ill or sick or otherwise in need of medical care and attention or hospital or clinical nursing services, provision of first aid training and the provision of first aid cover at public events in the North West London area. 21 HATZOLA NORTHWEST TRUST TRUSTEES’ ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2021 ## **FINANCIAL REVIEW** This work has identified that financial sustainability is the major financial risk for the charity. A key element in the management of financial risk is a regular review of available liquid funds to settle debts as they fall due to ensure sufficient working capital by the charity. The trustees consider that the performance of the charity has been satisfactory, notwithstanding the increase in costs in the year, which was mainly due to the extra costs associated with the purchase of PPE for our emergency responder volunteers to provide protection when responding to the numerous Covid-19 call outs. Attention has also been focused on non-financial risks arising from health and safety of the users. These risks are managed by having robust policies and procedures in place, and regular training to ensure that our emergency responders have the required skills, knowledge and competence to administer lifesaving procedures. The trustees are satisfied that these systems and procedures manage any perceived risks. Total income in the year was £481,810 (2020: £357,860) an increase from the previous year due to the charity appealing to the community for assistance in purchasing the PPE. Total expenditure in the year was £488,128 (2020: £412,686) which increased due to the Covid-19 pandemic associated costs. ## **RISK MANAGEMENT** ## **RESERVES POLICY** The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable reports to be produced so that the necessary steps can be taken to lessen these risks. As at 31 March 2021, £365,048 was held as unrestricted funds and £230,000 as restricted funds, which is earmarked for a new building. It is the policy of the charity to hold in reserve a minimum of one year’s anticipated expenditure to cover in the event of the trust being unable to raise funds for any particular reason. The trustees have a risk management strategy which comprises: ## **INVESTMENT POLICY AND ITS** - an annual review of the principal risks and uncertainties that the charity face; ## **OBJECTIVES** It is the policy of the charity to maintain its funds in the form of liquid assets. - the establishment of policies, systems and procedures to mitigate those risks identified in the annual review; and; ## **APPROVAL** ‘The trustees’ annual report was approved on 28 January 2022 and signed on behalf of the board of trustees by - the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise. **L Blitz,** **Trustee** ## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF HATZOLA NORTHWEST TRUST** I report to the trustees on my examination of the financial statements of Hatzola Northwest Trust (‘the charity’) for the year ended 31 March 2021. ## **RESPONSIBILITIES AND BASIS OF REPORT** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **INDEPENDENT EXAMINER’S STATEMENT** Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## **David Goldberg FCA, DChA** Independent Examiner New Burlington House 1075 Finchley Road LONDON NW11 0PU Date: 28 January 2022 22 23 TRUSTEES’ ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2021 ## **STATEMENT OF FINANCIAL ACTIVITIES** **“** _The responders who visited were sympathetic concerned and most professional. I cannot express just how good the service was. -_ Relative of patient ||||**2021**||2020| |---|---|---|---|---|---| |||Unrestricted funds|Restricted funds|**Total funds**|Total funds| ||Note|**£**|**£**|**£**|**£**| |**Income & Endowments**|||||| |Donations and legacies|4|481,552|–|**481,552**|356,686| |Investment income|5|258|–|**258**|1,174| |||---|---|**---**|---| |**Total Income**||481,810|–|**481,810**|357,860| |**Expenditure**|||||| |Expenditure on raising funds:|||||| |Costs of raising donations|6|(6,135)|–|**(6,135)**|(21,868)| |and legacies|||||| |Expenditure on charitable|7,8|(481,993)|–|**(481,993)**|(390,818)| |activities|||||| |||---|---|**---**|---| |**Total expenditure**||(488,128)|–|**(488,128)**|(412,686)| |**Net expenditure and net**||(6,318)|–|**(6,318)**|(54,826)| |**movement in funds**|||||| |**Reconciliation of funds**|||||| |Total funds brought forward||371,366|230,000|**601,366**|656,192| |||---|---|**---**|---| |**Total funds carried forward**||365,048|230,000|**595,048**|601,366| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 27 to 34 form part of these financial statements. 25 HATZOLA NORTHWEST TRUST TRUSTEES’ ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2021 ## **STATEMENT OF FINANCIAL POSITION** |Note
**FIXED ASSETS**
Tangible fixed assets
13
**CURRENT ASSETS**
Debtors
14
Cash at bank and in hand
**CREDITORS: amounts falling**
**due within one year**
15
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Restricted funds
Unrestricted funds
**Total charity funds**
16|**2021**||2020|| |---|---|---|---|---| ||**£**
**-**
**453,207**
**---**
**453,207**
**(12,479)**|**£**
**154,320**
**440,728**
**---**
**595,048**
**---**
**595,048**
**230,000**
**365,048**
**---**
**595,048**|**£**
3,690
474,695
---
478,385
(26,239)|149,220
452,146
---
601,366
---
601,366
230,000
371,366
---
601,366| These financial statements were approved by the board of trustees and authorised for issue on 28 January 2022 and are signed on behalf of the board by: **Mr S Klein Mr B Liebermann Trustee Trustee** ## **NOTES TO THE FINANCIAL STATEMENTS** future by meeting its obligations as they fall due, based on the current net asset position of the charity and available sources of finance. ## **1. GENERAL INFORMATION** The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 32 Sneath Avenue, London, NW11 9AH, England. **Judgements and key sources of estimation uncertainty** The preparation of financial statements in conformity with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the charity’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in note 18. ## **2. STATEMENT OF COMPLIANCE** These financial statements have been prepared in compliance with FRS 102, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. ## **Fund accounting** ## Unrestricted funds ## **3. ACCOUNTING POLICIES Basis of preparation** General unrestricted funds comprise the accumulated surplus or deficit on income and expenditure account. They are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. The financial statements have been prepared on the historical cost basis. The charity meets the definition of a public benefit entity under FRS 102. The financial statements are prepared in sterling, which is the functional currency of the entity. ## Restricted funds Restricted funds are the accumulation of all donations given to the charity. These may be subject to wishes requested by the donor when they make these gifts. Under normal circumstances these wishes will be honoured if they fall within the objects of the charity. ## **Going concern** These financial statements have been prepared in accordance with accounting principles appropriate to a going concern, as the trustees have a reasonable expectation that the charity has adequate resources to continue in existence for the foreseeable The notes on pages 27 to 34 form part of these financial statements. 26 27 HATZOLA NORTHWEST TRUST TRUSTEES’ ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2021 ## **3. ACCOUNTING POLICIES (continued)** ## **Incoming resources** All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably; - interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank; - income tax recoverable in respect of gift aid donations received is accounted for on an accrual basis. ## **Resources expended** Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods; - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities; - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. ## All costs are allocated to expenditure - categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. ## **Tangible assets** ## **Tangible assets are initially recorded at cost,** - and subsequently stated at cost less any accumulated depreciation and impairment losses. ## **Depreciation** - Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: **Medical & - 15% reducing balance communication equipment** - **Garage & - 20% reducing balance transmitter base Ambulances - 25% reducing balance** ## **3. ACCOUNTING POLICIES (continued) Financial instruments** ## **Trade and other creditors** Trade and other creditors are recognised initially at transaction price less attributable transaction costs. Subsequent to initial recognition trade and other creditors that are classified as payable within one year are measured at the discounted amount of the cash or other consideration expected to be paid. - A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. ## **Trade and other debtors** - Trade and other debtors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition, trade and other debtors that are classified as receivable within one year are measured at the undiscounted amount of the cash or other consideration expected to be received net of impairment. ## **Cash and cash equivalents** Cash and cash equivalents in the statement of financial position comprise cash at bank. ## **4. DONATIONS AND LEGACIES** |||Unrestricted|**Total funds**|Unrestricted|Total funds| |---|---|---|---|---|---| |||funds|**2021**|funds|2020| |||£|**£**|£|£| |**DONATIONS**|||||| |Donations||481,552|**481,552**|356,686|356,686| |||---|**---**|---|---| |**5.**|**INVESTENT**|**INCOME**|||| |||Unrestricted|**Total funds**|Unrestricted|Total funds| |||funds|**2021**|funds|2020| |||£|**£**|£|£| |Interest|Income|258|**258**|1,174|1,174| |||---|**---**|---|---| ## **5. INVESTENT INCOME** 28 29 HATZOLA NORTHWEST TRUST TRUSTEES’ ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2021 ## **6. COSTS OF RAISING DONATIONS & LEGACIES** ||Unrestricted|**Total funds**|Unrestricted|Total funds| |---|---|---|---|---| ||funds|**2021**|funds|2020| ||£|**£**|£|£| |Costs of raising
donatonas & legacies|6,135
---|**6,135**
**---**|21,868
----|21,868
---| ## **7. EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE** ||Unrestricted|**Total funds**|Unrestricted|Total funds| |---|---|---|---|---| ||funds|**2021**|funds|2020| ||£|**£**|£|£| |Emergency response|435,017|**435,017**|356,274|356,274| |services||||| |Support costs|46,976|**46,976**|34,544|34,544| ||-|**-**|-|-| ||481,993|**481,993**|390,818|390,818| ||---|**---**|---|---| ## **8. EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE** ||Activities under-|Support costs|**Total Funds**|Total funds| |---|---|---|---|---| ||taken directly||**2021**|2020| ||£|£|**£**|£| |Emergency response|435,017|44,096|**479,113**|387,938| |services||||| |Governance costs||2,880|**2,880**|2,880| ||-|-|**-**|-| ||435,017|46,976|**481,993**|390,818| ||---|---|**---**|---| ## **9. ANALYSIS OF SUPPORT COST** ||Emergency|**Total 2021**|Total 2020| |---|---|---|---| ||response||| ||services||| ||£|**£**|£| |Premises|474|**474**|507| |General ofice|42,858|**42,858**|30,253| |Finance costs|764|**764**|904| |Governance costs|2,880|**2,880**|2,880| ||-|-|-| ||46,976|**46,976**|34,544| ||---|---|---| ## **10. NET EXPENDITURE** Net expenditure is stated after charging/(crediting): |||**Total 2021**|Total 2020| |---|---|---|---| |||**£**|£| |Depreciation of tangible fixed assets||41,334|39,594| |||---|---| |**1.**|**INDEPENDENT EXAMINATION FEES**||| |ees|payable to the independent examiner for:||| |||**Total 2021**|Total 2020| |||**£**|£| |Independent examination of the financial statements||2,880|2,880| |||---|---| ## **11. INDEPENDENT EXAMINATION FEES** Fees payable to the independent examiner for: ## **12. TRUSTEE REMUNERATION AND EXPENSES** No remuneration or other benefits from employment with the charity or a related entity were received by the trustees. 30 31 HATZOLA NORTHWEST TRUST TRUSTEES’ ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2021 ## **13. TANGIBLE FIXED ASSETS** ||Medical &|B. E. Alfreds|Ambulances|**Total**| |---|---|---|---|---| ||communication|garage & trans-||| ||equipment|mitter base||| ||£|**£**|£|**£**| |**Cost**||||| |At 1 April 2020|322,680|28,788|563,054|**914,522**| |Additions|11,143|–|35,291|**46,434**| ||-|-|-|**-**| |**At 31 March 2021**|333,823|28,788|598,345|**960,956**| ||---|---|---|**---**| |**Depreciation**||||| |At 1 April 2020|258,253|28,313|478,736|**765,302**| |Charge for the year|11,336|95|29,903|**41,334**| ||-|-|-|**-**| |**At 31 March 2021**|269,589|28,408|508,639|**806,636**| ||---|---|---|**---**| |**Carrying amount**||||| |**At 31 March 2021**|64,234|380|89,706|**154,320**| ||---|---|---|**---**| |At 31 March 2020|64,427|475|84,318|**149,220**| ||---|---|---|**---**| |**14.**
**DEBTORS**||||| ||||**Total 2021**|Total 2020| ||||**£**|£| |Trade debtors|||-|3,690| ||||---|---| ## **15. CREDITORS: amounts falling due within one year** |||||**Total 2021**|Total 2020| |---|---|---|---|---|---| |||||**£**|£| |Trade creditors||||**9,359**|23,119| |Accruals and deferred income||||**3,120**|3,120| |||||**-**|-| |||||**12,479**|26,239| |||||**---**|---| |**16.**|**ANALYSIS OF CHARITABLE FUNDS**||||| |**Unrestricted funds**|||||| ||At|1 April 2020|Income|Expenditure|**At 31 March 2021**| |||£|£|£|**£**| |General funds||371,366|481,810|(488,128)|**365,048**| |||---|---|---|**---**| ||At|1 April 2019|Income|Expenditure|**At 31 March 2020**| |||£|**£**|£|**£**| |General funds||426,192|357,860|(412,686)|**371,366**| |||---|---|---|**---**| |**Restricted funds**|||||| ||At|1 April 2020|Income|Expenditure|**At 31 March 2021**| |||£|£|£|**£**| |Restricted funds||230,000|-|-|**230,000**| |||---|---|---|**---**| ||At|1 April 2019|Income|Expenditure|**At 31 March 2020**| |||£|**£**|£|**£**| |Restricted funds||230,000|-|-|**230,000**| |||---|---|---|**---**| 32 33 HATZOLA NORTHWEST TRUST ## **17. ANALYSIS OF NET ASSETS BETWEEN FUNDS** ||Unrestricted|Restricted Funds|**Total Funds**| |---|---|---|---| ||Funds||**2021**| ||£|£|**£**| |Tangible fixed assets|154,320|–|**154,320**| |Current assets|223,207|230,000|**453,207**| |Creditors less than 1 year|(12,479)|–|**(12,479)**| ||-|-|**-**| |**Net assets**|365,048|230,000|**595,048**| ||---|---|**---**| ||Unrestricted|Restricted Funds|Total Funds 2020| ||Funds||| ||£|£|£| |Tangible fixed assets|149,220|–|149,220| |Current assets|248,385|230,000|478,385| |Creditors less than 1 year|(26,239)|–|(26,239)| ||-|-|-| |**Net assets**|371,366|230,000|601,366| ||---|---|---| ## **REFERENCE AND ADMINISTRATIVE DETAILS** **REGISTERED CHARITY NAME** Hatzola Northwest Trust ## **CHARITY REGISTRATION NUMBER** 1041441 ## **PRINCIPAL OFFICE** - 32 Sneath Avenue London NW11 9AH England ## **THE TRUSTEES** Mr L Blitz Mr J Jackson Mr S Klein Mr B Liebermann Mr A Ormonde ## **18. JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY** ## **Useful economic lives of tangible assets** The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. They are amended when necessary to reflect current estimates, based on economic utilisation and the physical condition of the assets. ## **19. RELATED PARTIES** There are no related party transactions that require disclosure. 34