MEDICALAID FOR PALESTINIANS THERE IS NO SAFE PLACE LEFT IN GAZA. YET AMID THIS DARKNESS, FIKR SHALLTOOT. MAP'S GAZA DIRECTOR Trustees. Annual Report and Accounts 2023 Company No. 03038352 and Registered Charity No. 104531,5 I:..i'.I
CONTENTS 01 WHERE WE,W.ORK 02 A MESSAGE FROM.,; SARAH ELDON , 04 MAP: 40 YEARS OF. DELIVERING LIFESAVING AID MAP'S tireless work has continued protecting the Palestinian communities we were founded to support. STRATEGIC REPORT 08 RESPONDING TO THE HUMANITARIAN CATASTROPHE IN GAZA 12 PROVIDING LIFESAVING HEALTHCARE IN.THE . WEST BANK :: 16 SUPPORTING PALESTINIAN REFUGEES .IN LEBANON 20 CAMPAIGNING FOR PALESTINIAN ':;:.... HEALTH AND DIGNITY 24 OUR PLANS FOR GAZA RESPONSE AND RECOVERY 29 THANK YOU 30 F:INANCE. REVIEIN .. .34 PURPOSES.AND GOV.ERNANCE ,38 AUDITOR'S REP.ORT 40.PRIMARY FINANCIAL STATEMENTS A massive surge in Israeli military and settler violence and the war on Gaza meant 2023 was a devastating year for Palestinians. As soon as the Israeli military began bombarding Gaza, MAP began our urgent humanitarian response. And together, with your support, we'll remain in Gaza as long as we are needed. Throughout 2023 and into 2024, we worked tirelessly to provide lifesaving medical care and supplies in Gaza, while across Lebanon and the occupied West Bank, we continued responding to critical healthcare needs and preparing for future emergencies. Bolstered by your support, we will contlnue our vital work upholding Palestinians, rights to safety, health and dignity throughout this emergency and beyond. The data contained in thls report reflects ourvital work during 2023 and Ql 2024.
WHERE WE WORK LEBANON IFR5AV.,iN¢.........:: T,,41X.'I WEST BANK WIAP I-IIUSTEES. A)JbJUAL fi PORT AND ACCQVNTS 2023
A MESSAGE FROM SARAH ELDON Dear Supporters. The past 12 months have brought a depth of pain and sadness that is difficult to express in words. Not just for those of us from Gaza, but all Palestinians around the world and. I know. you who have for 50 long cared deeply for our rights and dignity. The harrowing stories that reach the international news and social media are a fraction of the suffering people across Gaza are experiencing. Israel's indiscriminate military bombardment has killed or injured more than 111,000 people: 1.7 Million people have been driven from their homes," and there are currently no fully functioning hospitals. In the face of a sltuation that the International Court of Justice has assessed may plausibly amount to genoclde, our colleague5 in Gaza are continuing to bring relief to the people around them. Part of what makes MAP different is that we are deeply rooted in the communities we serve, and our programmes are locally led. We were uniquely positioned to respond rapidly and at significant scale when Israel's military onslaught began. Despite facing unimaginable horror, extreme danger and massive personal loss, our team wa5 the first to respond to the emergency, and MAP is one of the last functioning aid agencies on the ground right now, including in the north. SARAH ELDON CHAIR OF TRUSTEES ISRAEL'S DESTRUCTION OF GAZA HAS BEEN BEYOND ANYTHING WE COULD HAVE FEARED, BUT THE SOLIDARITY SHOWN BY ORDINARY PEOPLE AROUND THE WORLD IS GREATER THAN WE COULD HAVE HOPED.99 IsraeS'5 destruction of Gaza has been beyond anything we could have feared. but the 501idarity shown by ordinary people around the world 15 greater than we could have hoped. The past year has called on all of MAP'S staff, partners. volunteer medics, and supporters to respond to one of the darkest moments ever faced by the Palestinian people. Together we are delivering the largest humanitarian response in MAP'S 40-year history, As the situation on the ground has deteriorated our resolve has only grown stronger. So far. we have provided more than US$11 million worth of aid and assistance, reaching tens of thousands of MAP TRUSTEIS, A14MUAL REPORT ANL) ACCOUWTS 2023
Palestinian5, With many more trucks at the Rafah crossing ready to deliver more support. As we mark our 40th anniversary. I thank all our partners, and supporters who have stood by u5 for four decade5. Sadly, MAP Still ha5 much to do as we stand with Palestinian5 in their Struggle for their rights to health and dignity. But it is your unwavering support that fuels our efforts and inspires us to continue the fight for a better future for Palestinians. SO FAR, WE HAVE PROVIDED MORE THAN US$11 MILLION WORTH OFAID AND ASSISTANCE. REACHING TENS OF THOUSANDS OF PALESTINIANS... y 9 Our emergency medical teams have worked tirelessly to provide critical care in overwhelmed hospitals and support Palestinian healthcare workers- despite even being targeted themselves. Beyond Gaza. our impact is being felt by Palestinians facing escalating Israeli military and settler violence in the occupied West Bank, including East Jerusalem, and facing Instability in Lebanon. From mobile health clinics in remote communities to midwifery support in Palestinian refugee camps. we continue to provide essential healthcare services while advocating for the rights of Palestinians. This report offers a first look at the next phase of our response, as we continue to scale up both MAP and our humanitarian response. As we embark on thi5 journey, l ask that you support MAP to the greatest possible extent and help make our SIX 5tep5 to rebuilding Gaza a reality. Yours, Sarah Eldon Chair of Tru5tee5 Mt4P 5 RUSTEES, ANNiIAL REPORT ANO ACCOUNTS 2023
MAP: 40 YEARS OF DELIVERING LIFESAVING AID As we reflect on 2023. we must also mark the significance of 2024- MAP'S 40th anniversary. In the four decades since our founding, much has changed. But now. as it was in 1984. our purpose remains the same - to stand in committed solidarity with the Palestinian people and X ,1 work towards a future where all Palestinians can access their rights to health and dignity. Explore how MAP came to be. and ourjourneyto today. MAP now ha$ 46 partn•is In Lebanon and the occupièd Palostlnlan teirltory. We spend £1m on programrnes that help protect homes, prevent ¢hild abuse and support Jvthers with healthiare awareness. We launch our Maternal and Chlld Health prograrnme in Leban¢n. MAP launches Several tralning programme5, includSng training for paedlatric nurses in Gaza. We are part of the irnmedlate response to the 1996 Jerusalem MAP begins Its programrne tunnel Incldent when 60 in Gaz8, whl¢h Is stlll Palest5nlan5 weY¢ killed a<tlve today. and thousands wounded. Medl<al Aid for Palestlnlans Is launched, originally named Palestlnlan Medical Aid. One year later, OLlf flrst tearn of volunteer5 arrives in the besieged Lebanese camp of 8urS el Harajneh. •••• 2008. 9.4 Operations expand to Lebanon and Jordan. We dispatch more than 150 voluntecT5 and Set up health clinics in the occupied West Bank. Our income exceeds £1m for the tllSt tlme. MAP provides support In the aftermath of the massacre of Palestinians at the Ibrahiml Mosque in HebTOn. The flrst stLÈdents arrive at Gaza's new nursing tollege, which MAP help5 set up. MAP launches a tWD-year programme to provide healthcare to women in Hebron, and provide5 emergency 5UPPOrt In the afterrnaih of the 2004 Israeli military incurslon In Rafah. MAP di5trlbutes emergencyf unds to 145.000 people in Rafah to buy fuel tollowing an Israeli amiy Incursion. MAP Is a lead responder during15rael'5 military Offensi on Gaia In 2008-2009, providing surglcal equipment. coordinating aid deliverSe5, moblli5ing blood banks, and dellvering rnore than 12,000 hygiene kits, nutrition kits and nappies. Donation5 from our 5UPPQrters exceed £2.5m. MAP T*usfEES' ANNUAL REPORT AND ACCQUNTS 2025
Yryl
We Imrnediately respond
In Lebanon. MAP supports
to Israel'$ 2014 rnilitary
offensive on Gaza by
more than 3,000 mothers
releasing 3,000+ units
and babies wSth home
vislts from midwive5 and
of drugs, deliverlng
more than L15$450,000
volunteer5. In the south of of rnedlclnes during the
thewest Bank, wecarry
51-day assault. MAP
out 62,000+ con5ultatlon5,
cornmences devtloplng
In
isolatedbutttygether
an urgent turning point £ampaign. Gaza suffers for our organisation. it5 deadliest attack sin 2014, and we launch an emergerKy appeal response. MAPTRIJ5TES' ANNUALREPOBT AND ACCOUNY52023
STRATEGIC REPORT 08 RESPONDING TO THE HUMANITARIAN CATASTROPHE IN GAZA 12 PROVIDING LIFESAVING HEALTHCARE IN THE WEST BANK 16 SUPPORTING PALESTINIAN REFUGEES IN LEBANON 20 CAMPAIGNING FOR PALESTINIAN HEALTH AND DIGNITY 24 OUR PLANS FOR GAZA RESPONSE AND RECOVERY 29 THANK YOU 30 FINANCE REVIEW 33 END OF STRATEGIC REPORT The trustees, who are the directors tor the purposes of company law, present their Annual Report ènd Accounts. including the Strategic Report, together with ihe financial 5tétement5 of Medical Aid for Pale5tiniaiis for the year ended 31 Deceirber 2023. MAP TRUSTEES, STRATEGIC REPOIIT AND ACCOUNTS 2023.
MAP TRUSTEES, STRATEGIC REPORT AND ACCOUNTS 2023
RESPONDING TO THE HUMANITARIAN ATASTROPHE IN GAZA When Israel's indiscriminate The emergency in Gaza is an bombardment began in unprecedented humanitarian catastrophe. Since the start of October. MAP was the Israel's military bombardment in October. airstrikes, a ground first organisation in Gaza olf ensive, and a suf focating to respond, immediately siege by15rael have killed tens of thousands of Palestinian5 distributing our and injured many more. It has resulted in mass displacement, prepositioned stocks starvation and the destruction of lifesaving medical aid., of countle55 homes, hospitals and essential infrastructure. SITUATIONAL UPDATE MAP'S team have worked tirelessly throughout this crisi5. We've released prepositioned medical aid, supplied hot meals, procured nd distributed shelters, and sent Emergency Medical Teams of expert doctors and humanitarian volunteers to work inside Gaza's beleaguered hospitals. Our response is ongoing,. thanks to o(Jr generous SLipporiers, we havo provided additional supplies sinig this repurt was publislied. MAP TRUSTEES. STRATEGIC REPORT AND ACCOUNTS 2023
7.4Jy, *',, When the first bomb5 fell on Gaza. our team there was ready to respond. Our team has also supplied at least 30,000 internally displaced Palestinians in the north of Gaza with basic necessities like mattresses, blankets and hygiene kits, which are particularly Despite extremely challenging needed to help curtai I the rapid circumstance5, MAP remains spread of communicable diseases. one of the only international organisations still operating in northern Gaza. or worse. We plan to expand our programme to deliver high- calorie and therapeutic food5 and supplements. We were able to immediately release US$570,000 of l if esaving aid, helping hospita15 and f irst responders cope with the unprecedented influx of casualties, from medications and drugs to disposables and lab reagents. After stocks were depleted, we then sourced a further US$2.7m worth of additional supplies locally. Hunger is a deadly threat. In December, we ran an eight- week programme with local partners to provide hot meals to more than 54,300 people. In December 2023, the entire population of Gaza - 2.3m people - was classif led by the Integrated Food Security Phase Classification (I PCI as f acing crisis levels of acute f ood insecurity MAP TRUSTEES, SYRATEGIC REPORT AND ACCOUNTS 2023
THE LARGEST EMERGENCY RESPONSE IN MAP'S 40- YEAR HISTORY A5 Gaza's Stocks ot vitsl sup,p15es .,grew scarce following Israelrs mllitary offenslve and siege:, wè: e',s'tablished operations lril Egy.pt ' to allow us'to deliver nevily.,, procur¢d humanltsrian aid ' through.the Rafah cr,osslng. surgical items and other equlpment needed.:in operatlng theatres. After Cfos&ing, this aid, was,dispatche:d to h:D5Pitals all over'Gaza where local medical':- staff have used it to save lives and treat casualties.. WE ARE MOBILISING THE LARGEST EMERGENCY RELIEF EFFORT IN MAP'S 40-YEAR HISTORY.y 9 FIKft SHALLTOOT, MAP'S GAZA DIRECTOR MAP was.among the f.irst. interr)ational NGOS to deliver aid into Gaza. In addition to what,we. .have delivered locally. we have successfully delivered at least 27 trutks of aid carr.ying U5$3.2m of urgently needed supplies :. through the Rafah'tcr05sing. Desplte Israel's closure of crossing:: points and. arbitrary re5trictions.I MAP will continue working to procure and deliver thesa,:, essential item5 into Gaza via whatever viable and'.safe roytes we can find, 1.9m syringe5 delivered:: used to treat injured patients .with Iifesaving medications T.hese deliveries h'ave Included, crlti<al¢:emergency,'.'medicati.Oilay;. like pain:relief drugs, and antibioti(:s, as well .as disposables -. 10 | MAP TRU5TEES' STRATEGIC REPORT AND ACCOVNTS 2025
THE VOLUNTEER DOCTORS SAVING LIVES IN GAZA 219+ . surgical procedures completed by our EMTS I BELIEVE WITH ABSOLUTE CLARITY THAT MAP IS OING TO BE CENTRAL TO THE REBUILDING OF THE HEALTHCARE SYSTEM: IN GAZA.99 pftor. NICK MAYNARD. MAP EMT MAP'S EMT.s havp prnvidpd iirfjpnt rplipf, 5avpd Iivr5 oind trp.atpd the wniindpd. In late December 20231 we partnered wlth the Internatlonal Rescue Comrnlttee (IRC) to send Quf first Emergency Medical Team (EMT) to Gazg. Guided by over 30 year5 of experience in Gaza. MAP has already successf ully sent 51X sEparate EMT5 to Gaza at the time of writing. This ha5 meant a total of 37 Spècialist medical This group of experiencedtrauma volunteers have been able to carrl,: . doctors, anaesthetists. surgeohs, out a minimum of 360 surgical paediatricians and disaster experts procedures, of which 76ts/0 are travelled to Gaza to work vvith conf lict traurna related, plus over local doctors and healthcare staff 1,24D consultations. in Al Aq5a H05Pltal. There, they helped exhausted local medics cope with the huge number of patients wounded by Israel's indiscriminate bombardrnent. Working together with local doctors. they have provided urgent relief, saved live5 and treated the wounded through expert clinical care. emergency treatments and resuscitations, ,undertaking complex surgeries in hospitals th,'at wouldn't otherwise bè able to'offer thi5 treatment. This work.%iviII contirlue throughout 2024. Our EMTS ¢arry out thi5 Vltal medical Work ih extremely challenging circumstances, often with the barp 'minirnum of resources needed.. MAP TrUSTEES' STRATEGIC REPORT AND ACCOUNTS 20Z3
PROVIDING LIFESAVING HEALTHCARE IN THE WEST BANK As Israel's military attacks on Gaza continue. military and settler violence towards Palestinians in the occupied West Bank has skyrocketed. Amid this crisis, we're providing more supplies. training and support. For Palestinians in the West Bank. where Israel has been an occupying power for more than 57 years, life is extremely challenging. SITUATIONAL UPDATE In Area C, which comprises 600/0 of the West Bank, an estimated 300.000 Palestinians live under complete Israeli civil and military control. The threat of forced displacement, settler violence and property damage is soaring, wh ile access to essential services like healthcare, water and electricity is restricted. This wa5 beforelsrael's attacks on Gaza began. Now, Israeli military and settler violence is soaring in the region, with hundreds killed and thousands injured since October. MAP TRU5TEES' STRATEfjIC REPORT AND ACCOUNTS 2021
While the world focuses on Gaza, Palestinians living in the occupied West Bank are enduring one of the most intense escalations of military and settler violence in it5 history. Attacks on healthcare have also skyrocketed. Medical staff have been attacked and prevented from travelling, health facilities have been damaged, and ambulances are regularly obstructed from reaching and transporting Last year was the deadliest year the wounded. Meanwhile, for Palesti nians in the West checkpoints and restricted Bank since UN records beqan in roads have made it even 2005. Belween October 2023 more dillicult for Palestinians and April 2024, Israeli forces and to acce55 medical care. settlers killed more than 450 Palestinians in the West Bank, including at least 112 children, and injured alrnost 5,000. training for over 150 health worker5 and donating lifesaving bul letproof vests to paramedics. We have also released prepositioned stocks of emergency medical items to hospitals in Tu I karem, Jericho and an urgent care centre in Silward, and replenished stocks in Nablus and Ramallah for future escalations. In response, MAP is increasing our support, providing four urgent care centres with vital medical supplies, organising trauma MAP TRUSTEES, STRATEGIC REPORT AND ACCOUNTS 2023 | 13
HOW YOUR DONATIONS HELP FIGHT BREAST CANCER 939 .1 CAN'T FORGET HAVING CANCER. BUTWHEN I THINK OF MAP'S BREAST CARE UNIT TEAM. I FEEL women with breast cancer treated by MAP'S breast cancer care ..clinic MAP BREASTCARE UNST PATIENT MAP ha$ helped build Nablus's lirst ovor yurpose-built broast tan(or clinic. is helplng provide lifesèwing (ancer Although breast cancer is a well-understood and treatablp,-, form of: the dlsea5e, it Is the most common cause of cahce't. m¢Yrtality among Palestlnian women, accounting for aboirt 21.$% of Cancer deaths. MAP'5 Breast C'ancer Care pr.oject ha5 been.running iri,':the Wèst Bank Sin 2017. It help,s',. Palestinian women fight breast cancer by improving access.to'. care and treatment by 5endlrtg nlultidisciplinary medical team5 We remain committed to Our {MDT5), training local doctors, and .. . long-term strategic..gcal to procuring and delivering essential significantly lower morbidity , cancer care.tr,eatments.. ,ar)d f ive-year. inor.tality rates associated with. breast (ancer in the occupie'd..Paleitinia'n térritor..y. We've continued thiS,vital P.fJoject throughout:.Z023, 'dil,patching additional MDTS, .roviding more.equipmerlt and offering additlonal training;: More than 57 years of lsrael',s .systematic disc.riimination again'st, the Palestjnian;:peopie have severely. limit¢d'thé. health¢arÈ System and res'trict'ed access to e55ential services. As a result, obtsining ba5io.:diag.nosti15:and care in the West Ba-nk..is often, extremely difficult for women affected by breast cancer; Nablus's first p.urpose-b'Llilt breast. upit, helping women acrtiÈs the northern West Bank ac,tess lifesaving treatment without, the need for long distance travel through checkpoints. 14 | MAP TRV5TEE5' STRATEGIC REPORT AND ACCOUNTS 2023
MOBILE HEALTH CLINICS: A MEDICAL LIFELINE MAP'S mobllp health units provido romot@ Wtsst 8ai)k commJnilies with vital a<cessto hpalthtare. In¢ludln9 ¢4n¢er scr¢onings and iooiildr GPvislt5. Pli()tu.- MAP I USED TO PAY 80 ISRAELI SHEKELS JUST TO TRAVEL TO A DOCTOR. BEFORE EVEN PAYING THE COST ..!il':. OF TREATMENT. NO.W I NO LQ.NGER HAVE TO ,, Of the.many challenges faced'by Palestinians In the occupled West Bank, finding regular, rellable. , ac$5 to healthcare is perhaps one of the hardest. remote communities, with regular weekly visits frDm'teams of GPS, women's health specialists and mental health experts. These mobile teams can be a lifeline in isolated Palestinian communities where there is almost no ac¢ess to healthcare. 57_years,o,f .Israel's occupation ,and the denlal of permanent healthcare facilities for communities in Area C means m05t people struggle to find .even basic medical servicès. Those well enough to travel , mu5t.'.contend vvith movement... restrictions, checkpoints and poor roads. often leaving walking as the only viable optlon. M+4P WIOBILE HEALT14 CLINIC PAflENT In 2023, we also launched two State-of-the-art mobile health Clinics with.ult'rasound scanning facilities. These clinics provide 25 communitie5 in remote areas like Hebron and the Jordan Valley: w,ith essential healthcare service5 and can screen for illnesses like cancer, diabetes, high blood pre55ure and anaemia. 18,489 consultations provided by MAP mobile health clinics between January 2023 and March 2024 MAP'S mobile health clinics addre55 these critical gaps in healthcare by providing thousands of Palestinians, particularly those who arè disabled, elderly or living in Our mobile health clinics are the result of a four-year partnership with the Palestinian Medlcal Relief Society. MAP TRUSTEES, STRATEGIC REPORT AND ACCOUNTS 2023
SUPPORTING,, PALESTINIAN ,. REFUGEES IN LEBANON MAP is responding to Even before October, life for the growing instability in estimated 250,000 Palestinian refugees residing in Lebanon southern Lebanon. with was exceptionally hard, making it challeng i ng to access even continued clashes between basic necessities like nutrition, armed groups and Israeli non-food items and healthcare. forces across the border. SITUATIONAL UPDATE A5 a result, pregnant and breastfeeding women and their newborns suffer from shockingly high mortality rates, while adolescents planning for their future have only a fraction of the resources and opportunities they deserve. In response, MAP is continuing our work providing accessible healthcare, and psychosocial support. MAP TRUSTEES, STRATEGIC REPORT AND ACCOUNTS 2023
In October. violence between armed groups and Israeli forces erupted across Lebanon's Southern border, In response, MAP rolled out psychosocial f irst aid (PFA) training to a total of 67 local social and health workers in the Palestinian refugee camp5 To date, these clashes have in south Lebanon and Beirut killed more than 114 people as part of the emergency according to the Lebanon preparedne55 activities. Ministry of Public Health, We also provided mental The villages closest to the south health and psychosocial Lebanon border have felt the support to those displaced attdcks the hardest, with more from Ein el Helvveh Palesti nian than 93,000 people already refugee camp following forced to flee their homes. localised armed conf lict there. in southern Lebanon, and all MAP staff were given extra f irst aid and safety tra ining. MAP has a150 developed emergency preparedness plans in case the cross-border clashes escalate in Lebanon and begins to impact Palestinian refugee camps. Lebanon continues to experience economic and pol itical difficultie5 Wlth no progress made related to the We also trained our midwives election of a new president on how to treat people burned for the country. by white phosphorus, a toxic chemical used by15rael i forces MAP TRUSTEES, STRATEGIC REPORT AND ACCOUNTS 2023 117
THE LIFESAVING MIDWIVES OF LEBANON i.JiAP's Iiiiilwivos havL' been saviiig the lives of nowt)or115 aiid thtir motheis since 2008 I FELT SO ANXIOUS DURING MY FIRST TRIMESTER BECAUSE OF MY PREVIOUS MISCARRIAGES. MAP'S MIDWIFE SUPPORTED ME WITH MY HIGH-RISK An estimated quartèr of a milllon Palestlnlan refugees Ilve in Lebanon. where they endure-: severe poverty, marglnallsatlon,: , . and the cramped. unsanitary condltlons of the refugee ¢amps..,. refugèe camps, where np,grly..half :, of ptegnancies are.considered high, risk. Their home visit5 hav.e. helped increase breastfeeding . rates, reduce anaerriia and lower ' pregnancy-related complicatirjns. For pregnant and breastfeediD.9.'- ' women and their newborns, the con5equentes can be deadly. Ih 2020. the mortality r.atio for pregnant Palestinian women. wa5 24.1 per 100,000 live births, in stark contrast to the Lebanese . average maternal mortality ratio of 16.9 per 100,900 live births. Each home vislt lasts'45 minutes long enough-'¢o provide detailed health assessments for mother and thild, and .developmental screening of he baby, while also providing Èxten5ii/e teproductive and .post-natal healthcare and advlcp.... Uniquely, we'also screen for PO5tnatal depr,essitin and signs Since 2008. MAP has helped reduce: o,'f:,'domestic violencè, referring thild mortality and morbidity li1Sitors..to'specialiSed"services, ..with our pioneering'kcommunity... , including MAP-supported midwifery.servlts supporting.- programmes-in mental health refugee W(}men in Lebanon.. M'A'P.;.. 'and psychoso¢ial:Support community. midwives curren'tl'y.- '. (MHPSS) and gender-based suppor.t two-thirds of all pregnant violence (G8V} projects,:before women and.hew mothers ir*the following up,.with home iiisits. EXPECTANT MOTHERVISITED BY A MAP MIDWIFE 15.751 home visits trom MAP midwive5 to pregnant women. new mothers and their,newborns. 181 MAP TRU5YEES' STRATEGIC REPORT AIND ACCOUNTS 2Q23
INSPIRING AND EMPOWERING TEENAGE PALESTINIAN REFUGEES 89% of partlcipants ' said they felt more confident after attending s,ession5 I USED TO BE SHY. BUT THANKS TO MAP'S AWARENESS SESSIONS. MY SELF-CONFIDENCE HAS INCREASED AND I'VE GOT THE COURAGE TO MAP WORKSHQP ATTENDEE A MAP PL?or tbiliJ¢diion session at Sumoud BUTI el Bar3ji)eh camp in BeifLIt, providiiiq young Young Palestinian refugees in Lebanon plannlng their future, are currently doing so'against backdrop of economic turmoil, aking the transltlon to adulthood even more thallonging. access to critically needed mental spaces where young peoplecan health support is extremely limited. discuss any health and psychosocial In response, MAP'S Adolescent 5ssues freely. Health Project is working to support young Palestinians in Lebanon. in partnership with the National Institution for Social Core and Vocational Training. Crucially., our sessions cover reproductive and adolescent health, tackling this longstanding taboo by affimiing young pe9p!e's rightto advice and information. Our programme empowers on these importantisubjects. adolescents in Lebanon with the Our pro9rammes also focus on knowledge to make.informed g¢nder equity and women's rights, . choices while boosting their which encourages better relations self-esteem, wèllbeing and between men and women. among communication skills thr.ough young people, reducing gender- activ.itiés.and.workshop5 The baged disuimination and helping. sessions are safe, non-judgemental prevent geDder-based v.iolonce. Instead of enjoying the. opportunities afforded to their peer5, young Pale5tinian5 in Lebanon must contend with limited access to education, denial.of the right to work, dilcrimination, insecurity, and restrictions on mowement. As a re5uIt, isolation, IoiN.self-e5teem and depression are common- yet. MAP TRUSTEES. STRATEGIC REPORT AND ACCOUNT5 2023 119
CAMPAIGNING IK FOR PALESTINIAN HEALTH AND 61fj MAP'S Advocacy and i Campaigns Team (ACT) advocates in the UK and internationally to break down the barriers to Palestinians, rights to health and dignity while addressing the root causes of health needs. In 2023, the team focused much of its attention on calling for an end to Israel's indiscriminate bombardment and siege of Gaza, while also advancing longer- term advocacy, campaigning and communications objectives. We pursued change through five key areas of impact: Promoting better policy Public mobilisation Shif ting narratives Strengthening networks Communities taking the lead 20 | MAP TRUSTEE5' STRATEGIC REPORT AND ACCOUNTS 2023
PROMOTIN BETTER POLICY In 2023. we ran three delegations EMT Dr Nick Maynard travelled to to the West Bank for Brftish the US to brief the White House, parliamentarian5 with the Councll State Departrnent and USAID for Arab-Briti5h Understandlng officials and Members of Congress. (Caabu). Delegates have 51nce ralsed Issues Includlng attack5 on healthcare and settler vlolence. MAP also advocated for ending attacks on healthcare at the UN Human Rights Council, including a panel for diplomats alongside the Al Mezan Center for Human Rlghts. From October we pressed political leaders in the UK and internationally to call for an Immediate ceasefire and an end to violations of international law. We briefed key policy-makers. including former Foreign Secretary David Cameron, former Deputy Foreign Secretary Andrew Mitchell and the new Prime Minister Keir 5tarmer. We also briefed His Majesty King Charles. We provided 30+ briefings to parliamentarians and Select Committees, with MAP referenced at leart 56 times in debates. MAP TRIJSTEES. sfAATEGIC REPORT AND ACCOUNTS 2023
PUBLIC MOBILISAtIQN SHIFTING NARRATIVES As a trusted Vol wlth tsams on the ground In Gaza and the West Bank. MAP recognises the Importance of sharfng the human stories and dats from our teams. partners and the communities we serve. helping mobllise our sUPPOrters to take action while raising awarene55 of the situatlon across the oc¢upled Palestinian territory among the broader publlc. AP'S mostisuccessful campaign action resulted in almost 40,000 people emailing their MP to demand a ceasefire and the protection of Palestinians In Gaza from atrocity crimes. Our continuous. Impactful woA( across the re9ion has helped P051tion MAP a5 one of the go-to expert organi5ation5 on Palestlnian health In the UK and intematlonally, enabling us tr• amplify the voice5 of our staff. partner organisations and Palestinian healthcare workers. MAP'S work in the occupied Palestinian territory and Lebanon, our advocacy for health and dignity. and the voices of cur Staff appeared in the media more than 25,000 times. Our coverage was featured in media outlets across the world, from Chile to Japan. This included regular coverage across inf5uential outlets in the UK and US like the BBC. Nevv York Times, Washington Post, Channel 4 New5. CNN, the Daily Telegraph and the Times. Our social media content was viewed more than 120m times and more than 1.6m people engaged with our content arid actions, including reading and sharing new5 article5, donating. and participating in campaigns. 22 | PIIAP TRU5TEES' STRATEGIC REPQRY Ah'4ccoW¥.,.?;02"'
COMMUNITIES TAKING THE LEAD STRENGTHENING:, NETWORKS MAP continue5 to partner wlth in Conf lict Coalition launch its Ilke-mlnded networks of partners annual report, briefing journalists to collectively build change. on the damaging impact of attacks on Palestinian medics. We keep the voices of the ommunities MAP serves at the forefront of our advocacy work. working collaboratively on our actlvities including delegations for parliamentarlans, virtual tours for joumalists, and comrnuni¢atlons outputs such as blogs and videos. We supported Gaza Medlc Volces, vigil for healthcare workers Since 2023 MAP has led the in Gaza and released joint advocacy task force of the health statements with other charitles cluster network in the occupied calling for international action to Palestinian territory. and stepped addre55 the humanitarian crisis in up to the Steering Committee of Gaza. MAP a150 led several joint the Association of International campaign actions including a vigll Development Agencies for children in Gaza, a lobby of contributing to their advocacy parliament by British healthcare statement5 and enga9ement. workers, and a campaign stunt outside the Global Hunger Summit calling for an end to Israel's siege. We helped Safeguarding Health In 2023, we revised our approach to programme visits. to ensure that our work better protects these communities, and invited local partner5 to feedback on our advocacy and campaigning strategies. During the war on Gaza, we worked closely with Social Development Forum (SDF) to create and promote social media content on the impact of the war on people with disabilities. EPORT AND ACCOUNT5 2023 123
AN UNWAVERING COMMITMENT: OUR PLANS FOR GAZA RESPONSE AND RECOVERY When Israel:s military assault on Gaza began j.n October. MAP was one. of the first internationql NGOS to respond, immediately releasing lifesaving humanitarian aid and supplying it where_ . it was needed most. Since then, Israeli for.ces have killed more than 34,844 Palestinians, displaced over 75%,:. of the population, and decimated Gaza's inf rastructure, leaving people with extremely. limited,.. access to ba51( services. The15raeli military's attacks 'have disrnahtled the health sy.stem,,leaving the basic right to health lrtter.ly out of reach.for Palestinians. Meqnwhile, systematic restrictions of'aid, severe overcrowding in shelters-, and a. &lack of clean water and sanitation means young childr¢n are now dying from treatable disease5, Additlonally, vital inf¢astructurè has been critically damaged, from power grids, sewage"systems . and communication net.works to education ahd health facilltles. Today, MAP rÈinain5 one of.the only intèr.national NGOS still. perating.in GO. WhateiiÈf.. comes next, we know that it=will take years. if not decades for Gazo..to recover. When Gaza is eventually able to move towards rebuilding. MAP will bé there as long as we ake needed. widening our emergenc.y response area.s.:. and planning for the next pha5e5 around key;scenarios. d his Eon% thp Iiiin% ofthelr fortner home. Gaza. Photo.. Moharnmod Zaanoiiii 24 | MAP TRU5TEES' STRATEGIC REPORT AND ACCOUNT5 2023
CHILDREN IN GAZA ARE BEING STARVED AT THE FASTEST RATE THE WORLD HAS I EVER KNOWN. THEIR SURVIVAL DEPEND5 ON MORE FOOD. FUEL ', AND WATER ENTERING GAZA IMMEDIATELY, AS WELL AS A LASTING CEASEFIRE.9 9 fyU7.BITlOI.. . Hungér.arid starvatloti.. in.. As the,con-flictf5 nÈ,ed5 and FIKR 5HALLTOOT, MAP'S GAZA DIRECTOR egratedf,Food,5ec: kto:-exp:an'd into the rest of, Gaza 1.50,000 apt devÈ!orf',.; ocur:os,',: 'd('èts to,,;: '- , ilership., providèsynutj.ition. reatment-f6,'r' a decade. wly estab. ' bilisat,io ed,,On initig1,planningj,,b,, èfore.:, aim to have scree'ned ated.,an estimated,,50,000 :, .. 'th'lldren,,.yyom.en.qn c.hroni£i MAP YRUSTEE5' STRATEGIC REPORT ANO ACCOUNTS 2023 125
MEDICAL CARE MAP will.4eliver.effecti.v:e:. Silstainable Medical infe'rventlon5 in Gaza huilding off.;our ' iextensive expèrjence. local.,Staff. and longstanding links with cominunity partners. hospltal%, and health provlders. between and'.Detsmb,er,. Including to thè north of_'G.aza.' if possible. The EMT,5 work alongside local: heaft,hcare: vworkers,,'treating patient.s in need of critical orthop'aedic,. vascular and trai):ma surgéry.. Our team in Gaza were the first to r¢spgntl to the current We are coordingting with emergerity. rel:easing,U5.$.570,000 WHO and'others to repair artd of prepositlDned 5upplié5ito rehabilitate serv.ices at Nasser healthcare pro'viders wo'r,kihg. ..Hosp.ital in Khan Younis,.',tl-e most under bombardment. Betvveen ,iinportant ref.érral h'ospital:in. then and end of March 2024,. .. southern Gazaè. we have delivered a furth-er -.near destructi.c)n. US$5.7m+ Df lifesavihg,.,medicine and. supplies. . i. eeri recOFded.,. :.:.::. n. r:esp.o, camp.s:' shelte, INith,.,hy9ie , ' cation,. an . I'.q,:5:.h.ea'lth Once the in)mediate conflict ends we plan to expand , MAP also sent one.of the first .our support, rebuilding Emergen'cy.Medical Teams IEMTS) prepositioned stocks of medical to Support local healthcare staff. supplies, rehabilitating hospital Since then, we've dispatched a departments providing specialist further five teams Wlth',4)lans care and offering medical training to medical staff forcomplex injurie5 4nd ronditions, Ettirig dgta,fr éssjng t sue",.,which :; blishin 261 TRUSTEES, STRATEGIC REPORT AND ACCOUNTS 2023
THE EXCESS DEATHS FROM COMMUNICABLE DISEASES WILL DWARF THE NUMBER OF J TRAUMA-RELATED DEATHS.99 WE HAD NO TIME TO MOURN OUR LOVED ONES. WE WERE BUSY TRYING TO SURVIVE.9 9 MApsfAFF MEMBER PROF. NICK MAYNARD. MAP EMT PSYCHOSOCIAL SUPPORT Even before October. Israel'5 ongoing occupation and blockade.: placed the Palestinian people under extreme, prolonged stres5: Now. the relentless bombardment of densely'populated clvilian areas in Gaza has worsened this mental health crisis, with:children left particularly vulnerable. MHPSS services across all ' functioning. medical point5. This worlc will be informed. by inter-agency Standing comm:ittep gui:dol.ine5. hea'l¢.k-carè. tteat infectious. seaség. Thi5-, . iiDcI'udes'at least"'four in',the';. - south and two in the north, ntres arid,. . Our Gaza team Iwlll recruit ,staff to: pversee the delivery of psychological first aid, our .partnet the Royal Colleg¢ of Psychiatry will help u5 M?tierits We will ensure Mental Health and It Psychosocial Support (MHPSS) is a key focu5, by integrating.into all. areas,,of, Our response: through training. and future, mi55ion5 of rnental health professionals will provide. response support in the same way as EMTS. As well as ensuring programmes are accessible to those suffering psychological distress, MAP will provide psychological first-aid training to our staff..:and partners and build on our existing work with local partners to integrate 'Bey,orid, this-'w.e will establish-- . new vvater, sanitstion",and. hy,g.IEhe'(WASH).':,groups in key '1'i displacement sites. provide -,access to clean drinking water d.:tqilet5 and repair wateriftsl -A.' Jlll MAP TRUSTEES, 5TRATEGlf. REPORT AND ACCOUNTS 2Q23 127
I I SAW 15 PATIENTS NEEDING LIMB AMPUTATIONS, THE MAJORITY OF WHICH I WERE ONLY NECESSARY BECAUSE THEY WERE LEFT WITHOUT ANY PROPER MEDICAL CARE DURING ISRAEL'S SIEGE OF 5HIFA HOSPITAL.9 9 DR TAYSEER AL-'fANNA. vnsruLAR SURGEON, I AL-AHLIA HOSPITAL The.p,rotectipn environment in. Gaia has been devastated,,leaving, it5 entire population exposed..¢o multiplè intersectional prote£tiofi risks, Includlng attscks on civilians. t 'child. 9nd fvrced famlly separation, i . geDder.ba5ed violence. denial of . access'to humanitarlan aid and forced displacement: Everyone, Is at 5igniticant iisk of wide- ranging human, rlgbt5 violation5 no one In Gaza..is,saf¢. I'injurediby.'previo , r&OnstrCt..slia.tt8r,ed.,lln1b . iy,coDflicts r,;thè--nu ' ¥'ch'angi .9 iniyr the cKrrerit'è'.rl 1l.i5.5taggerln'g:; er,:,ofj Ilfe- otherapy..." Identify.,h .a¥lSrrib, Ot, 'v.lsjon:an th'è f iring," Ps4.liav.e s.ust,aihed . +Gaza;' an.d':de CTrgraniine-f', ,,identi,:Itation,'an'di_. of,, di5ability'. in::chi mèdical. teams:wilijiJh'défta Iiyiin.g t,lie ear 'tmèfi -, MAP'F.s"protection programmo . will, estsb-lish services that .cah', lje integrated acFOSS':our "programming, incliiding case maiiagement for gendèr-based vi¢)lence which will be scaled up.. and integrated alon9.:VVlth, health, nutritiori and oth'èr sector 'respori5e%.:We will'also set vp psychosocial 5UPPOrt:and:individual .protection assistan¢¢::for people .. with.5pec.if:.iC..:needs.;:'È'r.otection ' Will monitor the:p'ro.gtarhm'èi': progress, and ' recommend,"and c.arry out any. !ec&ssary remedia'l meqsur¢s. w.lth a-disability n.re'spo: ' become .,thr6ugh ro!ing."ac&e55.aii se, disability:.will,' ramming,, tli,eir m vetrient arid'..q.ualit' re£over..' deliv,er'assigti pTh{yS.lOthetr,aOy'.,ser.iiicé -.ti4sp¥*. 28 | MAP TRU5TEES' STRATEGIC REPORT Af4D ACCOUNTS 2023
THANK YOU We are deeply grateful to the many new and existlng supporters from some 160 countries who donated in unprecedented levels to MAP'S emergency fundraising appeal, launched on 8th October. in response to the confllct in Gaza. Alexei and Linda Sayle Alistair Thomson Arifa Einaudi Avaaz Bernard Lo & Anne McGhee Choose Love Culture of Resistance David Grundy Dr Graham and Mrs Anne Bryce Dr Naheed Khan Dr Peter Barham & Dr Jennie Metaxa-Barham Forte Securltles Heba Zaphiriou-zarifi lftikhar Ahmed Jersey Overseas Aid Karian and Box Lawrence Waterman OBE Magdi Jameel Mahrnoud El-shaer Mike Garty Mr & Mrs Pountain Muzz NORWAC Patti Mccoll Sarah Al-Hamad Stichting Vluchteling Tariq Raqqaz The Brand Trust The Lady Fatemah Trust The Ma5ri Family The Rockefeller Brothers Fund UNICEF United Nations: Occupied Palestinian Territory Humanitarian Fund We would like to expre55 our deep and grateful thanks to all supporter5, funders and donors including those who have requested to remain anonymous. It is only with your continued support in 2024 that we can work to restore health, dignity and hope to the live5 of ordinary people in the occupied Palestinian territory and Lebanon. .and all of our donors who wish to remain anonymous. MAP TRU5TEIS' STRATEGIC REPORT AND ACCOUNTS 2023 129
FINANCE REVIEW For the year ended 31 December 2023 301 MAP TRUSTEES. STRATEGIC REPORT AND ACCOUNTS 2023
FINANCE REVIEW
Income for the year wa5 £34.7m
FINANCE REVIEW Donated Goodsand 5ervl¢es The trustees would Ilke to express their immense gratitud? to the medScal specia155t5 and In5tltutlons who have generously donated thLiir fre& tlrne and equiprnent In support of MAP'S medlcal mlsslons l%e note 31. Tlme Donated by NH5 Specl4lists A total of 511 days of medlcal speclalists, tlme was donated duTlng thelr annual leave to our tapaclty bullding projects In Gaza, the West Bank and Lebanon. Usir*g standard NHS rales to calculate the value of ih15 donated time. based on roles and seniorlly4 the total value of donated tlrne in 2023 was £144k. A total of 63 voluntsersjoined 28 MAP mlsslons In 2023. Complaints MAP'S complalnts pro¢ess is regularly revlewed and Is managed withln the Fundr8151n9 Yeam bythe supporter Care and Databas• Manager. In 2023 the organ15ailon t•ceSved two cornpl4ints relatlng to fundralslng. Protectlng Vulnerabl• Ole MAP keeps a record of those people that have consented to be contarted by u5 by p05t, telephone, or ernall. We communlcate wlth supporters on a regular basls, but only when they have glven us consenL and we take care to cornrnunlcate wlth them vi4 their preferred channel. We perigdically contract companies to help us produce fundralsing appeals In prlnt oronline. We do not undertake telephone fundraislng tampalgns. We do Dccaslonally receive requests from supportersto be remov•d trom our mallln9115t. We hav• cl••r internal pollcle5 to ensure these iequest5 are recorded and we have Systems In place to ensure complloncc. We are Signed upto the Fundraising Preference Servite, thrOh whlch we have recelved 33 requests from Supporters over five year5, one In 2e23. Don•t•d M•dScal Equlpment In 2023, we receSved a total of £403k worth of equlpmenl and supp11¢5 donated by medica5 In5tltutlon5 and cornpanles to our (apacity buildlng projects. MAP1s able to hainessthe goodwlll and Incredlble 9eneroslty of the Brltlsh publlc and support frorn across the world through the work we undertake to provide medlcal ?Id to Pa1è5tinlans Ilvlng undèr occupiilon and 45 refugee5. The Chartty's Approach io Fundr8Ising MAP 9eneratei lunds from H wlde ran9e of supporters, who klndly and generously fund our work. Th15 Includ¢s Indlvldual cash doTratlon5. regular glft5, fund5 ralsed by members gf the public through charSly and challenge events, phllanthropyi corporate dorbations and $prJnsorshSp, legacies, trust$, foundatlon5. institutlonal and charlty partnerships, an(J fjllt Ald. MAP values our supportErsvery much and keeps them updated on hgw their donatlons and glfts ar• used. We commun5cate regularly with our supporters through ourwebsSte, emall, soclal medlB. newsletiers, appÈals. and other printed materlals. We are avallable to support fundrai5er5 via phone or email. Oui supporters are gSven an optlon to conirol If and how oftern we contactthern and we hav• processes In placetg rnonltor this. MAP does not buy any data Ilsts and wlll never sell our SUPPOTter5' data. We have secure systsms in place to prevent Trnapproprlaie acce5$ to data and protect Indlvldual prlvaty. Partl<lp&tion In Fundraising Regulatlon and Compllance wlth Fundralslng Codes and Pra£tire MAP15 registered wlth the Fundralsing Regulator. We tollow the Instltute of Fundralslng's Codes of Fundraislng Practlce and cornply wlth the principles ernbodied In the codes. Our lurndralslng activities are nol OLrt50urced to external prolesslctnal fundralsers, nd our In.hou5e team is led by a Dirertor ol FundTalslng. MAP'S Finance and Operations Commlttee rneets regularly throughout the year to revlew and monltor fundraising plans and activitle5. The committee reports to the 8oard of Trustees t quarterly meetings. Monltorlng Fundralsing ActlvStl•i Und•rt8ken by Thlrd par$ We knowthat Supporters fundrais¢ on MAP'S behalf artd In som• cases slgn a Memorandun) ol Und•rstandlng to ensure that they rèpresent MAP and fundrBlse withln regulations arbd the Code of Practlce. We Supply supporter$ wlth a MAP'ln support of. 1090, to ensure the publlc knowthat they are not MAP staff, volunteer supportErs who are fundralslng. We &lso provlde supporter5 Wlth fundrèlslng packs whlch Include advice on safe and legal fundralsln9 praC(e$. Risks and Responsibilities prtnclpèl Rlsks ind Unceytalntles In 2023 the Audlt, Rlsk and Governance sub-commlttee IARGCI. made up of trustees and two recently appolnted IndepEndent mernber5 has <ontlnued to e¥erci5e overslght of the marnagem•nt ol MAP'S prln£lpal rlsks and uncertainties. The ARGC.. Revlew5 the rlsk reg15ter at egch rneetlng, proposes amendrnent$ If approprlète, and Tecommends for approval by the Board,, Conslders possible rlsks to the achlevement ol MAP'S tharltable oblettlve5 posed by emer91Trg Èxternal faitors le.g, political, oconomlc, soclal, technologlcal. legal or envlronmentall. The trustees. advised by thè ARGC Identlfled MAP'S slx prlnclpal rlsks as follows.. Response to the on90ing ernerg?ncy compromlsed due to (urrent war escalation In Gaza Includlng closurelsevere impedlment to ac¢essloperatlons of the overseas office,. 1nluryt1055 of life or kldn8p of staff orvlsitor5 ¢aused by outbreak of war or escalatlori of violence,. Slgnlflcant reputstlonal damage IbLrt not r¢5ultlng In closure or severe Impedimentto a[55 or operatjons of an overseas offtcel; 32 | nAP TRU5TEfs' STRAIFGIC REPORT ANCI ACCOUNT5 2023
FINANCE REVIEW • Loss of dlrectlon and impact,. • Slgnlflcant reductlon in lundlng for programmes,, and, Dlsruptlon of org8nlsatlonal operatlons due to technological fallures or cybersecurlty breaches. In Oecernber 2023. the followlng were identified a5the piiority risk mitlgation actlons forthe 5enlor Management team for the coming year.. • Reviewof arrangement5 for rnedlcal prwvrernent5 and rnedlcal mlsslons through Egypt,. • To corbslder other maln impllcatlon$ and Impact on opeiatlons and revlew needs for remote worklng la the occupied Palestlnian terrltory,, • Actlvation DI a taSlor?d CTISi5 management plan and regular meetlngs of Crlsls Man8gemeni team to navlgate the evolving $ltualion, and take approprlate dedslons. Twlce weekly Egypt operatlon5 meetlng5 held to refine 0ratIOnS and re$ourtt allocatitsn,. Securlty brleflng for Internatlonals dlsieminated to all vSsltors, Vlsltors and all medlcal mlsSIDnS to ad(nowled9e the need for ¢ornpliance with all safetyand 5ecurlty measures,. • Support to MAP5tal1to relocatè to safér places, and arrange for deconfllctlon of those places,. Enhance sthff access to some baslt commodlties including food, water and non-food Item5.' Monltor lsraell mllltary ond settler attscks dally and bdlusi plarnned fleldwork )ccordlngly,' Make deliverie5 dirertlyto h95Plta15. Liaise wlth other NGOS whlth can supporttransportatlon and storage,. • Ensure compliance wkth Politlcal Imparllallty pollcy and update 5oclal Media guideline5,' • Provlde appropriate rnpntal health and p5ych050clal support and 1-2.Is wlth staff and en¢ou¥agÈ holidaytsking even where It seems dlfflcult to be absenl,, Develop and malntaln sufflclent caparity to ensure strony monltorlng and evoluatlon and donor iepDrtin94 aTrd. Conllnue to review and test cybersecurlty defenc•s, Staff wlll récèive ongolng cybersecurlty guldellnes, and seiure comrnunlcatlon too15 will be Implemernted. Develop an IT cr1511 manzg¢rnent plan, ensuring regular updates for our systems. Statemeni of Tru5tees' Rèsptsnslbllities The trustee5 (who are a150 dlrectoys of MAPftsr the purposes of cornpany lawl are respons1ble for preparlng the irustees. Annual Report Includtng the strateg1< report and the flnanclal statements Sn accordance wTrth applicable law and Unlted Klngdom Accounting Standard5 (United Kingdgrn Generally Accepted Accountlng Practltrl. Company law rpqLtire5 the tru5teesto prepare financlal statemeThts foi each flnancial yearwhirh give a true and lalrvlew of the state of affèlrs of the charltable company and of the Income ènd expenditure of the charltable company for that perlod. In preparlngthese IFnandal statements, the trustees ai¢ requlred to.. • Select sultable accountlng pollcles and then appty them conslsiently, Observe the rnethod5 arid princlples In Accountlng and Reportlng by Charltles.. Statement gf Recommendèfl Practice 4pplicable to charltles preparlng thelr accournts In accord8n£e wlih the Flnanclal Reportlng Standard appllcable to the Vntted Klngdom and Republic of Ireland IFRS 1021., Make judgements and estlmatesth8t are reastsnoble and prudent,. 5t8te whether appllcable Unlted Klngdorn A£countlrng Standards have been followed, subject to any material departUTe5 disc105ed and explained Inthe flnanclal statements., and, Prepare thefinanclal 5tètements on the goln9 wncern basls unles$ It 1$ Inapproprlate to presume thatthe charltsble company wlll contlnue In tsperation. Thetrustees are re%ponslble lor keepln9 propel accountln9 recoids that dlsclose wlth re4$0nable accuracy at ar)y tlme the flnancial position of the <har¢table iompany and enable them to ensure that the flnanclal statements comply wlth the Companles Act 2006. They are also responslble for safeguaidlng the assets of the charttable company and hen¢e for taking reasonable steps foT the preventlon and delectlor of Iraud and other Irregularlties. Each of the trustees confirm5 that.. Sofar a5 thetrustee Is aware, there Is rho relevaTht audlt Informatlon of whl¢h the charitable company's auditor15 ungware., and. ThE trustee hos taken 411 the Steps that Ihey ought to have taken as a trustee In order to make themselves aware of any relevant audlt Inlormatl¢n 8nd to estab115h that the company's audltor is aware of that Inlormatlon. Thls c0ftflma0n Is glvèri and should be interpreted in accordance wlth the provSs5on5 01 $418 of the Companles Act 2006. rhe trustees are responsible for the maintenance and integrity o the compary and financlal lThformatlon Induded on the company, webslte. Leglslatlon In ihe Unlted Kinydom governiiiy tlie preparation and dlssemination of financlal 5tatemerts may dlffer trom leg151atlon in other jurlsdlctlons. Oblectlves and Key Results There arè fSnancOal and non-finandal Performan measure5 Ihr¢ughout the Trustees, Reporl, hlghllghted In the breakout be$. We have nol glven prlor year cofflparison5 lorthese me?5ure5, 85 everything chan9ed on 7 October 2023 and comparlsons would be of very limlted worth. We are workin9 on provlding a set of Oblertlve5 and Key Results foi 2024 and onwards whlch wlll be serv5ceable for our planned upKale of operat)ons. Audltor suzzacott LLPwas appointed z5 the charltable cgmpany'5 audStor durSng the year followlng a rlgorous procurtmtni process. MAP TIELISTEIS, STRATEGIC REPOFIT AND ACCOUNTS 2r)23 | 33
PURPOSES kNANCE For the year ended 31 December 2023 Il.:,? £ , 34 | MAP TRUSTEE5' ANNUAL REPORT AND ACCOUNTS 2023
KEY POLICIES AND PROCESSES DIVERSITY AND INCLUSION IJ REMUNERATION SAFEGUARDING MAP Is cornrnltted to dlverslty 8nd incluslon both In the Workpla and In our pro9ramme$. We are atso worklng to strLEilgthen our approach In thls areo. Ourstaff are 68% wgmen and the malgrlty are Palestinian. We are a Llvlng W#ge Ernployer. AII MAP staff, includlng its key mnnagement personnel, are remunerated ac<ordlng to MAP'S salary structure which is comprised 9151x salary grades. The trustees, advised by the Flnar)ce and Operations Comrnittee, corssider annually whether a c05t of Ilving Iward Is appropriate based on relevant cost of Ilving Indice5 forthe countrles of operation, and available budgetary resources. Glven the envlronments wtthln whlch we work )nd the complextty ofsome of our prolerts. the piotectlon of chlldren and vulnerable adults Is crltlcal. We ère ommltted to rnalntalning the hlghe5t standards wlthin our organisation and partners, and tothe iegulai revlew of our policies and prrtocols and the tralnin9 of all st•ff. MAP rolled out ft5 newsafeguardlng pollcy In 2023, avallable In both En9llsh arbd Arabic. All new MAP staff. Iru$tees, and medical volunteers will coThtinLte to complete Safeguarding training. CORE HUMANITARIAN STANDARDS MONITORING AND EVALUATION GENERAL DATA PROTECTION REGULATION (GDPR) MAP works In accordance with humanltaTlgn prlnclple5. Ac¢ouniablllty to the communllies we work alongslde Is central to gur ethos. The Core Murnanltarlan Standard ICH51 sets nlne commltmentsthat hurnanitarion organlsatlons make throughoul thelr programme dellvery. The CHS Commltments, overall aim 15 to put people atthe centre of humanltarlan lesponse. As a member of the CHS Alllance, we work in line with these commltments and contknuously revlew our practl£e. MAP Is commltted to provSdlng monltoilng and evaluatlon iraiThlng and support to partners and Is uThderiaking a revision of our PMEAL IPlannlng.' Monitorin9.' ev&luatloTr,' Accountablllty,, Learningl strate9y. MAP applies a rlew human rl9hts Iramework In all its intern81 and external programme evaluations and wlll continue the development of115 new onllne PMÈAL 5yStern In 2024. New speclalist M&E Staff will be recrulted Ir$ 2024to Increase MAP'S M&E C8pactty and Stngthen our PMEAL processes. Protectlng the dato th the pcople we support, our donors, and our partnery is of paramount Importance. Our proce$5è5 are In accordan vwtth GDPR and our learn Is fully tralned to keep data safe and communlcatlons accordance with the wlshe$ Lif donors and other stakpholders. For more information on howwe handle donor data, plea56 see page 32. MAPTRLISTEES, ANNUAL REPORT AND ACCOUNTS 202Y 135
CONSTITUTION AND GENERAL INFORMATION Charity Governance Code and Self-ASSè59Fnent The 8oard has agreed that the ARGCshèll obtain pèrlodic revlews ol MAP'S governance arrangernent5 compared with the principles and recommended prartlces set out tn the Charity Governance Code for larger charitles. Such revlews.. Shall be carrled out every two years un105s olherwlse agreed bythe Board,. May be undertaken internally by one or more tru5tEes or co.opted members ot ARGC, or externally by a third party wlth approprlate expertlse11 agreed by the Board.. and, Shall be reported to the Board, wlth recommendallon5 for strengthening any Identifltrd wi•krJe55es. A revl•w 1$ currently underway. Managemenl of th• Charity MAP'5 ChSef Executlve Officer, supported by o Senlo¥ Management Te8m. Is responslble for the day-to.day runnlng of the charlty and manages the staff of the charity on behalf of the trustees. ThEre were 78 full-tlme equivalent statf members at 31 December 2023, During 2023 we have contlnuèd to bulld up our capacity to dellver high quality progr8mmes and to con5olldate and enhancethe added value we brlng to our partnerships. MAP ha5115 headquarters In London. It hès offSce5 in Jerusalem, Ramallah. Gaza Clty and Belrut. whlch are dlrectly accountèble to th• Chlef Éxe(utlv•. The charlty has a number of partner orgaTh15atlon5 wlth whlch It cooperate5 to dellver Its programmes. In October 2023 we rented an office In Calro, Egypt to support lotal procurements for Gaza and the cogrdlnation of emergency medlcal teamsthrough the Ral8h crosslng into Gaza, We have 5ubmltted an applicatson for MAPto b¢ formally rtglstered wlth the Égyptlan government. Senlor Manag•m•ntTe8m Ms MelaThle Ward (to 5 July 20241 Mr la5n Mc5eveny Actin9 CO-CEO Ifrgm 30 May 20241 and Oirector tsf Flnan¢e and Operatlon5 Ms Sue Turell Aclln9 CO-CEO (from 30 May 20241 and Actlng Dlrettor ol FLtndralsing 11 May 2024 until 1 JUEY 20241 Ms Shabby Amini Dlrector of FuThdralslng from July 2 2024 Ms Alshg Mansour Director of Programmes. West Bank Ms Arnanda Ball tilrector of Fundralslng Irom 2 May 23 Mr Rohan Talbtst Ms Diane Gault Dlrector of Adw)cacy Director of Fundraising & Campaigns to6Apr23 Oprntlonal Plannln9 and Strategy DeVelopmt MAP'S sir&tegy, developed durlng 2022 tgr the flve-year perlod from 2023-2027, has been overtaken by events in Gaza. Led by thE CEO, MAP'S ser4lor management team have managed the immedlate responsè to the emergencyi developlng programme prlorlty areas Id15cuss¢d above). An grg&nisatlorb&l development plan Is belrng developed to enable MAPto suitaln activltles at higher levels of operailons. Our CEO Melanle Ward wa5 On a lewe Of absence from 30 May 2024 urbtil her resl9nation on 5 July 2024. havlng been clecled a5 a Member of Parllament. laln Mcseveny and Sue Turrell have been appolnted as actlng Co-CEOs. The Board has begun recNltmÈnt for our nexl CEO. PresSdent Thi Barone$5 Morrls of 8olton OBE DL Patrons Dr Swee Chal Ang FRCS 51r Terentr Engllsh KBE FRCS The Baroness Kennedy ot the Shaws QC Registered Offité 33a Islington Park Street, London Nl IQB Soliiitors Bates Wells LLP, 10 Queen Street Pla. London EC4R 1BE BankÈrs The Co-operive Bank PLC 83 Cornhlll, London EC3V 3NJ Bardays Bank LeIrter LE87 288 Europe Arab Bank PLC 35 Park Lane London W1K IRB Mr Sameer Sah DITéCtor of Prggramme5 Mr Elmon Eldrleny Eilrector of Programmes Egypt IActlngl from 15 Oct 23 Ms Flkr Shalltoot Director of Programme Gaza Bttnk of Pale5tlne Ramallah, Palestlne 8ank Audl SAL Ashrafieh 5¢)deco 8r4nch, 8elrut, Lebanon Arab Bank Ramallah. Palestlne Mr All Dakwar Dlrector of Programmes, Lebanon to2Jun23 Audltois uzzacott LLP 13D Wood Street, London EC2V 6DL Ms Wafa Dakwar DSrettOT of Prggrammes, LebanoTh trom 2 Oct 23 36 | MAP TRU5TEES' ANNUAL REPORT AND ACCOUNTS 2023
CONSTITUTION AND GENERAL INFORMATION We work for a future where every Palestlnian has access to Cornprehensive, effettive and locally led 5y51em of healthcarp, and the full rEa115atlon of thelr righ15 to health and dlgnity. To achiev¢ this, we wgrk in collaboration with Palestinian cOmmuntieS and irusted local partnersto answer a wide range of health and soclal needs, Irom provldlng vltal medlcal ald In emergendes, tosupportlng the development of better health servlces for the long term. We also uplift the volces ol Palestlnlans. and advocate for an end to the barrier5 to health arnd dlgnity that come from livln9 through occupation. displacement. discrimlnatlon, arsd conflirt, Our Progrnmmes Addre$s: • Humanitarian ald and r¢llef Siynrficant gaps irnthe provisipn of health service • Cornmunity-based health development,, and, * Capa(Y.bUlEdlng. Includlng educatlon and tralnlng. MAP works In partnershSp wlth local and Internatlonal organl$8tlons, VN agencles and academlc Instltutlons to achleve Its alms. MAP dellvers medScal arnd humanltarlan aSd In an imparlal manner to Ihose most vulnerable and at risk, In setting our progromme each year, we have regard to both the Charltycommlsslon's general gLJldance on publlc benetit and to the advancement ot heamh or the savlng of Ilves, The trustees always ensure thatthe programrnes we undertake are in line with our charltable oble<ts and alms. Governan<• Medlcal Ald lor Palestlnlans was estab115hed In 79B4 ond Is a non-governmerntal, Independent, non-polltlcal, non.rellglous chorltablfr organlsatlon. MAP Is a company Ilmltèd by 9uarante• Incorpo¥ated In the Vnlted Klngdom on 27 March 1995 (Reglstered no.. 3038352). MAP also reglstered as è ct)arSty on 29 March 1995 IReglstered no.. 10453151. The company was establlshed under a Mernorandum of A$50ciatlon whlch ertabllshed the oblects and pgwers of the ch?ritable company. 111$ govewned by Its Articles of AssuLldtion, a% arnendLd from tlrn tolSme (most retrntly In 20161 to take account of applicable changes In leglslatlon and best pra<tlce. MAP Is gtsveTned by a Board ol Trustees In accordaThce wlth the Charllles Act 2011 whlch also a<ts a$ MAP'S Dlrectors forthe purposes of the Companie5 Act 2006. The liability of Member5 in the event of th¢ company belng wound up is limited to a sum not exceeflln9 £10 each. 8obrd of Trustees M$ Sarah Eldon- Chair (to 19 April 23 and from I Sep 23) Mr Rlihard Burden- Ch8lr 120 Apr 23 to 30 Aug 231 Ms Shireen Jayyusl-vlce Chalr Ms HllaryWlld- Treasurer Professor Graham Watt Ms Mary O'shea Mr Mike Egan Mr Jacob Burns Mr Ade Bamlgboye Ifrom 17 Apr 231 Mr Nlck Moborly (from 21 Mar 24) Ms KatharIe Al Ju'b•h Ito 16 Jun 241 Mr Ghassan Abu Slttah (to 19 Oct 231 Ms Nalwa Abdallah (to 21 Mar 241 Mr Ramzi Na51T Mr Rlthard Makepeace Recrultment and Appolntment of Charlty Trustee5 We have a policy uf advert151ng openly for new Iru5tee5, Forrnal Intervlews &re conducted, and the successful candldates are voted onto the board at a board meetlng. They are glven an Introduction to the work of the charity bythe chuir and chief execuuve and are provlded wlth ihe Inlormatlon necessary to fulfll thelr dutle5. The Artldes of Assoclatlon allow for at least seven arnd not rnore than elgliteen trusteesto be appolnted. It Is our pollcy thattrustees can serve upttsthree term5 In offlce, each of three years, durailon. At the end of each term, they mLJSt reslgj and may stand for re-electlon- at the end of three terms they must retlre Irorn the Board. They maythen stand for re-elertlon alter a lurthertwoyears. All trusttes glwe thelr tlmè vtsluniarlly and rècÈlvè nts beneflts from the charlty. Arby expenses reclaSmed from the charSty are set out In note B to the accounts. The 8oaYd of Trustees meets at least QLtarterly. There are foijr e5tabli5hed 5ub-committee5 of the Board.. the Prograrnme Adv150ry P4nel. the Campblgns Adv150ry Panel. the Flnance and Operatlons Commlttee, ard the AudlL Rlsk and Govern8nce Committee IARGCI. They meet on a quarterly bosis to cover all area5 under thelr respective Term5 of Reference which ollows for effectlve governance and ctsnslderatlon of all area5 01 MAP'S work. Committee5 make recgmmendatlorns to the Board for approval as appropriate. lodlvidu41 members of committee$ ay bE called upon between ctsmmittee meetings to provlde speciflc technical advice in relation to MAP'$ work. The Trustees Annual Report, Indudlng the Strategic Repcrt whlch Intltsdes the review of acilvifles, has been approved by the trustees orb Ihe date below and signed on thelr behalf by: Sarah Eldon, Chair B July 2024 AP"IRU5"1"Ek5' ANNUALREPORT AND ACCOUNT5 2023 137
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MEDICAL AID FOR PALESTINIANS
Oplnlon
We h8ve audited the flnandal statements of Medlcal Aid lor
Palestinians Ithe'charitable (ompany'l forthe yearended 31 December
2023 which ttsmprlge the statement of financlal adlvititrs. the balan
sheet, the $tstement of cash fl¢)w5, the prtnclpal accountlng policies
andthe notes tothe flnanclal 5tstements. The flnancial reportlng
frameworkthat ha5 been applled In their preparation Is appllcable
lawand ilnited KlThgdom A¢countlng 5tandard5, lThcluding FInala1
fteportlng standard 102'The Flnanclal Reportlng Stsndard appllcable
In the UK and Republic ol Ireland, {Untted KiDgdom GenerallyAtcepted
Ac<ountlng Practicel. In our opinion, theflnanclal statements.,
GSve a true and fa5r vlew of the stat• of the ch¥rltable company's
affalrs a5at 31 December 2023 and Df its Incorne and expendlture
for the yéar then erbded.,
Have been property prepared In a£cordancewlth Vnited Klngdom
Generally Accepted Accountlng Practio., and
• Have been prepared In accordance wlth the Tequlrèm•nts ofthe
Companles Aci 2006.
Basisfov Oplnlon
We conducted our audlt In accordan wlth Internatlonal siandards on
AudKlng IUKI IISAS IUKII and applbcable law. Our responslbllitie5 under
those standards ale lurther descrlbed in the audIt0$ résponsSb115tles
for the audlt of thefinanclal slatements section of our report. We are
Independer)t otthe tharltable company In accordance wlth the ethical
requlrernernts that are relevant to our audlt of the Ilnancl?I statements
Inthe UK, Includlng the FRC'5 Ethltal Standard, and we have fullllled
our otherethlcal responslbilliles In accordan<e with these TegulrementS.
We believe thatthe &udlt ev4dence we have obtalned is suffl£ient and
approp¥late to provlde a basls for our oplnlon.
Conclu5ion5 Relatlng to Golng CoThttin
In audltlng the flnancial staternents, we have concluded that
the trustée$' use of the 90ing conrA basls of accountlng In the
PTeparatSon olthe flnanclal statements Is approprlate.
Based on the work we have performed, we have not identlfled any
material uncertainties re1atlngto even15 or condltlon5 that, Indlvidually
or collectively, may cost signlflcant doubt aboutthe charitable company's
ab11Y lo contlnue as a golng concem for a period of at leasttWElve
months Irom when Ihe fln6n£lal statements are authorlsed for Issue.
Ouf respon51bllltle5and the re5ponslbllltle5 of the tfUStees wlth respECt
to golng concem are described in the relevant sectlons of thls report.
athe¥ Infoimatlon
The Trustees ore responslbltftjrthe other Informatlon. The other
informatlon comprlsesthe lThformation Included In the Bnnual
report and financial staternents. otherthan the flnanclal statement5
and our auditor's reportthereon, Our opinlon the *lnancial
Statements doe5 not coverthe other Informatlon and. excepttothe
extent otherwise expllcitlystated in our report, we do not express
any form ol aUrae conclusion thereon. In connKtton wfth our
tjdit of thefinandal statement5. our responsibillty Isto Tead the
other Inftjrrnation and, In dolng so, conslder whether the other
Information Is mèterl8lly inconslsientwith the flnanclal Statements
or our knowledge obtalned Sn the audrt or otherwlse appears to
be materlally m15Stated. If we Identify such material Inconslstendes
or apparent m8terial mlsstatemer)t5, we are required to deterrnlne
whether there 15 a materlal mi55tatement In the financlal statements
or a material mlsstatement of the other Informatlon. If, ba5pd on
the work we have performed, we concludethat there Is a material
misstatement r)f thts other Information. we are requlred to report
that fact. We have nothln9 tg report In th15 re9ard.
Oplnlrjns on Othey Matters Pre5crlbed by the Companio$ A¢t 2006
In our oplrlion, based on the work undertaken In the<ourse of the audlt..
• The Informatlon glven In thetruslee5' reporL whlch Is alsothe dlrertors,
réport lor the purpose5 of
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MEDICALAID FOR PALESTINIANS Auditor's Itesponslbllltles furthe Audli of the Flnanclal Statement5 Our oblectSve5 are to obtaln reasonable assurance aboUtwether the flnanclal statements as a whole are fre¢ from rnaterlal mlsstaiement, whether due tofraud or eTror, andto Issue an auditor's reportthat Includes our opinion. R?os¢nable assuran Is a hlgh level ol assuian(e, but is nota guaranteethat an auditcondurted in accordancewth ISAS IUKI wlll alway5 detert a m8ierlal mlsstatement when It exists. Mi55tatements can arise fro¥n fraud or error and are consldefed materlal rf, individually or in the aggrEgate, theycould reasonably be expected to Inlluence the economic declslons of userstaken on the basls of thesefinanctal statements. Irregularitie5, includlng fraud, are Inrtances of non-compliancewith laws and regulailons.we deslgn procedures in line with our respgnsibillties, outlSii¢d above, to detect materlal mlsstatements in respect of irregulariti¢s. includlng fraud. The extent to whlch our prixedvres are capable of detecting irregularitie5, Includlng Iraufl Is detalled below.. How the eudlt was conslderefl capable of det¢<ting irregularities including fraud Our approach to Identlfying and assessln9 the rlsks of rnaterlal m155t#toment In respett of Irregularliles, Includlng fraud and non- compllance wlth laws and re9ulations, was as loll The engagement partner ensured that the ¢n9agement team collectlvely had the approprlate competence, capabillties and skills to identlfy or recogni5e non-compliance wltli iippIILoble laws and regula1Ion$.' We IdontlfloL4 the laws and regulatlon5 appllcable to the (harltable ¢ornpanythrough diKUSSlOllS Wlth trLJStees and other management, and from our commerclal knowledge (Irid ¥xperience of the sector,. • Wefocused on spedflc law5and règtJlatltsJ)s In bh ihe UK and over5ea5, which wecon5id¢red rnay have a dlrect materSal eltectorn the flnatKlal statements or the operatlons of the charitsble<ompany, These law5 and regulatlons Induded the CharltSesArt 20)1,the Companies Art 2006, data protection ILwlslatltsn, antl.brlbery leglsla15on, employment 1•9islation, 5afeguardfjng prlnciples and health andsafety leglslatlon.. . We consldered the Impact of the Intemètlonal nature of the charlt8ble company's operatlons orn its compllan<e wlth laws and regulatlons.. • We a%sessed the extent of compllance wlththe laws ènd regulatlons identilied above through maklng enqulrles of management bnd in$pedlng legal correspondence,. and, Identified laws and regulations were comm¢Jnlcated wlthlnthe audlt team and the team remalned alert to instances of non-¢ompllancè throughout the audh. We assessed the susceptlblllty of the charhable company's linanclal 5tatèmpnt5 to rnaterial mlsstatemerst, In<ludlng obt)Inlng an understandlng Cf howfraud might occur, by.. Makiny engulrie5 01 managemeni as io where they consldered there was suKeptibility to traud. their knowledge of actual. suspècted and alleged fraud.. and, • Conslderlngthe internal controls in Pla tg mitigate rlsks ot Iraud nd non-rompllance wlth laws and regtslatlons. To addre55 the risk of fraud through maThagemeffl blas and overrlde of controls, we- PerforTNed Hnalytlcal proceduresto Identlfy any unusual or unexpected relationships,. Tested lournal entrles to Idenlify unusual transartions; Assessed whetherjud9ement5 and assumptions made iTh determlnlng the accounting estimates set out in the accountin9 polltles were indlcatlve tsf potentlal bl&s,- and, Used data analytlc5 to Investlgatethe rationale behind any slgnlflcant or unusual trans8Ctlons. In response to the risk o irregularStles and non.compllance wtth laws and regulatlons, we dE5igned procedure5 which Included. but were not Ilmlted to., Agreelng financial 5taternent dlsclosures to vnderlylng supportlng documentatlon.. Readlng the minutes of rneetlngs of management and those charged with 9overnance,' Qbtalnlng deta115 of work carried out by Internal auditors irb onne<tlon with iornpllance wlth local laws and regulatlons; Enqulrlng of management In the UK and other countrles as to actu81 and potentlal Iltlgatlon and clalms,. and, Revlewlng any avall)ble correspondence w¥ith HMRC and the charltable company's legal advlsors. There are inherent limitatlDn5 in our hudit pro£edure5 described above. The more removed that laws and regulations are from Ilnanclal iransactlons. tle less Ilkely It 15 th81 we would become aware of non-tompllance. Audltlng standards also Ilmlt the audlt pr4Jcedure5 required to identify non-complSance wltli laws and regulatlons to enquiry of the trustees and other management and the In5pectlon of regulatory and legal cgrre5pondence, if any. Material misrtaternents that arise due to fraud can be harder to detect thon those that arise frorn error as they may involve dellbeiate concealmeiit or colluslon, A further de5criptiot) of our re5PDnsibilitie5 15 available on the Flnanclal Reportlng Coundl's webslte at www.frc.org.uklaudltorsr•sponsibilitiN. Thls desirlptlon forms pbrt of our audltor's report. Vse of Our Roport rhls report Is made solely to the chorltable cornpany's member, 05 4 body, In accordance whh Chapter 3 9f Part 16 of the Companles Att 2006. Our audlt work has been undertaken so ihat we mlghi state tothe charitsbl• company'5 memberthose matters we are requlred to state to It In an audltor's report and for no other purpose, To the fullest extent permltted by law, we do not accept or a55ume responsibllity to anyone other than the charitable company and the charltable company's member as a body. for our audlt work, for thls report, or forthe oplnlons we have formed. 9 July 2024 Hu4h Swalnson (Sènlor Statutory Audltor) Forand on behalf of Buuacott LLP, Statutory Audltor 130 Wood Street, London. EC2V 6DL AP TRUSTEES. AhtNUAL REPORT AND ACCOLINTS 2023 139
STATEMENT OF FINANCIAL ACTIVITIES Statement of financial activities (incorporating an income and expenditure account) For the year ended 31 December 2023 Total Total Year Ended Year Ended Dec-23 Dec-22 £k £k Unrestricted Restricted £k £k Note Income from: Donations and legacies Charitable activities 19,601 10,790 30,391 7,331 3,796 3.796 1,952 Other trading activities Total income 269 249 518 175 19,870 14,835 34.705 9,458 Expenditure on: Raising funds Charitable activities 2,246 2.246 1,362 3,441 8,485 11.926 10,275 Total expenditure Net incomel(expenditure) and movement in funds 5,687 8,485 14.172 11,637 14,183 6,350 20.533 (2,179) Reconciliation of funds: Total funds brought forward 3,908 294 4.202 6,381 Total funds carried forward 18,091 6,644 24.735 4,202 All of the above results are derived from continuing èctivitie5. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 15 to the financial statements. 401 MAPTRUSTEES, ANNUAL REPORT APID ACCOiINTS 2023
BALANCE SHEET A5 at 31 December 2023 Company No. 03038352 Dec-23 £k Dec-22 £k Note £k £k Fixed assets: Tangible assets Current assets: 11 157 120 Debtors 12 3.946 1,555 Cash at bank and in hand 23,548 4,574 27,494 6,129 Liabilities: Creditors: amounts falling due within one year Net current a55et5 13 (2,916) (2,047) 24.578 4,082 Total net assets 24.735 4,202 The funds of the tharity: Restricted income fund5 15 6.644 294 Unrestricted general fund Total charity funds 18,091 3,908 24,735 4,202 Sarah Eldon Chair 8 July 2024 Hilary Wild Treasurer 8 July 2024 MAP TRUST£f S, ANNUAL REPORT AIID ACCOUNTS 2023 141
STATEMENT OF CASH FLOWS For the year ended 31 December 2023 Total Year Ended Dec-23 £k Total Year Ended Dec-22 £k Note £k £k Net cash provided byl(u5ed in) operating activitie5 Cash flows from investing activities: 16 19,199 (5,199) Purchase of f ixed assets Net cash used in investing activities Change In cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Change in cash and cash equivalents due to exchange rate movements Cash and cash equivalents at the end of the year (59) (26) (26) (59) 19.140 (5,225) 4.574 9,232 17 {166) 567 17 23.548 4,574 MAP does not have any borrowings or lease obligations. Net debt consists therefore exclusively of the cash at bank and in hand. MAP TRLP5TELS' ANtJUAL REPORI AMD ACCOUNT5 2023
NOTES TO THE FINANCIAL STATEMENTS
1 A<countln9 Pollcles
a) Statutory InfoTmatlo
Medical Ald for Palestlnians is a <harttabl¢ cornpany Ilmlted byguarantee
and isincorporated in the Unlted Klngdom. rhe re9lstered offlce addre55
is 33a lsllngton Park Street London, N1 lQ8.
bl Basls of PreIatIon
rhe financSal Statements have been prepared in accorflance w5ih
Accounting and Reportlng by Charltles.. Statoment of Recommended
Practice appllcable to charities preparlng their accounts in
accordance wlth the Flnancial Reporilng Standard appllcable in the
VK and Republlc of Ireland Icharitles SORP FRS 1021, the F5nanclal
Reportlng standard appllcable In the UK and Republic of Ireland IFRS
1021 and the Companies Act 2006.
Assets and liabllltles are lTritially recognlsed at historical c05t or
transactlon value ur)les5 Otherwlsè Stated in the relevant a0tIng
pollcy or noie.
The flnanilal siaternents are presEned In sterllng and ar• rounded
to the nearest ihousand pound.
c) Publlc 8enefit Entlty
The charltable company meets the deflnStlon of a publlc benetit
tntlty under FRS 102.
d} Ciltl<al Acfountlng £stlmDtsy and Areas of Judgom•ni
Estlmates and ludgement5 are contlnu&lly evaluated and are based
on historical experlence and other tactgrs, includlny vxpectatlon$
of f uture event5 that are belleved to be reasonable under the
clrcumstances. Th15 In<lude5 a55es5ing the Impact of the ongoing
global confllct$ and the increase In the costs of15vln9 ¢n the charlty's
lTr
NOTES TO THE FINANCIAL STATEMENTS gl Fund Auounting Restritted funds are to b2 used for specific purposes 8$ lald d¢)wn by the donor, Expenditurt whlch meetsthese crlierla Is tharged to the tund. Unre5trlcted funds are donations and other incoming resourtes Teceivedlgenerated forthe charltable purposes. Desl9nated lund$ are unrestrlrted lunds earmarked by the tru5te•s for particular purposes. h) Expenditure Expenditure Is recognls•d once there Is a le9al or thnstrurtlve oblluat4on to make a payment to a thlrd party. It15 probable that settlement will be requlred and the amount of the obllgation carl be Ineasured rellably. Expendlture 1$ ¢la55111ed under the followlng actlvliy headlrsgs.. Costs of ralsln9 lunds relateto the costs Incurred bythe charitablé company In Induclng third partles to make volLtntary contribLrtlon5 to It, as well as the cost ot any adlvitles with a fundraissng purpose and those costs of Bn indlrect noture neces5arytO SUPPOrt them. Expenditure on tharltable activltles comprises those costs incurred by the charliy In the dellvery ol its programme5. It Includes bDth costs that can be allocated dir¢ctly to such artlvlties and those costs of an Indlr¢rt Thature necessaryto supportthem. 11 Allocatlon ol Orqanlsatlonal Suppoit Costs Expendlture on orgaTrlsatlon81 support C05t5 are allocated to the particular octlvlty wher? the c95t relates dlrectly to that actlvity. The cost of the central support of each actlvlty, iomprlsing the UK salary and overhead cost5, are apportsoned to the charltsble and fundralslng actSvitles In proportlon to the dirpct expendlture5 Incurred. Governance c05ts are the cost5 assoclated wlth the governance arrjngernents of the ch8rity. These costs ere assoclatod wlth onstltutional and statutory requlrements and Include ary tosls a550clsted wlth the $trateglc management ol the tharity'5 artlvltles. 11 0ratIng Lèases Rental charge5 are charged on a straight Ilne ba515 over the term of the lease. 11 Dèbtors Trade and other debtors are cOgnIsed atthe settlement amouni due after arsy Irade dlxouTht offered. Prepayments arewolued at the amount prep8ld net of any trade dlswunt5 due. m) Cash at Bank and In Hand Cash at bank and cash In hand Indudes cash and short-term hlghly Ilquid SDvestment5 with a short rnaturity of three month£ or less from the date of acqulslilon or opening of the deposit or slmllar account. n) Credlttsrs and Prfjvlglons Credltors and prowlslons are recognlsed where the charlty has present obllgatlon resulting from a past event that wlll PTobably result In the transfer of fundsic4 4 thlrd party and the amount du• to settle the obllgation c•n be measured or estlmated lIably, Credltors and provlslon5 are normally recognlsed at thelr Settlement arnOnt after allovving for any trade dlscounts due. ol Penslons MAP make5 payment5 to the person•1 penslon plan5 Qf tertaln employees In (ompllarnce with the regulatlons tor pen$5ons auto-pnrolment, rhe cost5 are charged to ihe Statement of Finan<LIl Artlvilles (SOFA) forlhe period to whlch they relate. Penslon tosts are allocated bétween actlvwtles and between resirlcted and unrestricted funds on the 54me ba515 as all othersupport COSts l31s0 See Thote hl. p} Forelgn Currenchb Asstts and Ilabilitles expressed in torelyn currencles are tr•n518ted Into sterllng 81 the rate of exchange ruling atthe balance Sheet date. Tran5attlons In forelgn currencies are recorded at the rate rullng at the end of the month bn whlch the transacilon occurred. 80th reollsed and unrealised gains or losses resultlng Irom converslon of tortlgn urren£le$ have been dealt with In the SOFA, ql Flnan¢lal In5tTument5 Pollfy The charlty only holds basic flnancial Instrument5 as déflned In FRS 102. The flnanclal assets and tlnanclal Ilèbllitles Otthg charity anLI thelr measurement ba515 are as éollows.. Flnancial assets-trad¢ and other debttsr5 a baslc flnandal Instruments and are debt Instrument$ measured at amortlsed cost. PrepaymeThts are Trgt flnancial Instrumerjts. • Cash at bank-classified as a baslc financlal Instrument and Is measured 8t face value. Flnanilgl liabllitie5-tr8de credltOTS, accruals and other credltors arè flnènclal instrurnents, and are rneasured at amortlsed cost. Taxatlon and so£lal securKy are not Included in theflnandal InstrUtneTrtsd15clu1e defInoTr. Deferred incorne Is notdeemed t¥ be a financlal liablllty, the lash Settlement has already taken place andthere Is an obligatlon to dellver setvices rather than cash or another finarnclal instrument. k) Tangiblo Flxed Assets Items ol equlpment are caplt•llsÈd wherethe purchasè prl¢e eKeeds £1,000. Depreclation cost5 are allocated to activitle5 on the basls of the use of the relaled ets. Assets are revlewed for Impairment If clrcumstances Indicate thelr c8rrySng value rnayexceed their net realisable value and value in use. Depreciatlon is provlded at rates calculatedto wrfte down the cost of each asset to its estimaied resldual value over its expected useful Ilfe. The depTed8tiorn rate5 tn use are as fDIIows'. Freehold buildlng$ 50 years • IT equlpment Fixture5 and tittlng5 5 year5 Motor vehicles 3 years 3 years MAP TRLISTEES. ANNUAL REPORT AND ACCOUNTS 2023
NOTES TO THE FINANCIAL STATEMENTS
2 Detailed Compèratlves for the December 2022
st¢ment of Flnanilal A¢tivitie5
4 Iniome From Charotable Artlvltle5
Y•4rEndod YearEnded
023
D•c-22
ThefoJlowlngvEStslrted yrant$weY< recelvÈd:
YebrEndod
Dac-22
Unrestrl¢ted
YearEAded
Dec-22
Restdtkd
Y•&rEndBd
Dec-22
Avaaz.. Em•r9BncJra5PDnsoln
Chooso Lov•.. EmElgen¢yfptsn In Giza
NOWRAC.. Emeryencyrespon5o in tsaza
Hvm•nliV Flrst., em¢rgh¢y rnspons• In Gè
lslamlc Help.. Emerg¢n<y iespgns¢ In Gaxa
Keop B thlld AIIv.' EmefyÈnCy resptsnSÈ Eh Gthza
MuntBdad.' Emer9vnCy ieipunse In G#
P•nDy Apppal UK:Ggza MOH recovery- zero 510ck
Penny Appoal USA.. EMfrgerKyfE5POll5einGpz4
Salamchwlty.. Em•rg•n
NOTES TO THE FINANCIAL STATEMENTS
5 Incomè From Other Trading Actlvltles
Y•Br Ended Yèor EDd•d Y•r4nd•d Yeaf Ertd¢d Yeor Ended Yearenéed
D?c-23
c.23
ei-22
Dec-22
Doc-22
Unv•Strlcto& R•5¢11rt•d
Tot41
Ek
£k
249
Menthl hoolth 4nd psythosoclalsupport
Worn•n's Dnd childron's health
Adtaty&nd<afflp¥1g5
ogramrtklMpl•m•ntstlon
monltwlng w5ts
84
149
393
885
86
86
£k
Ek
£k
25
Ev•nti
653
292
Qth•roper4n9 rosts
185
598
6a Analy515 ol Expendlture on Ch&rltable Attlvltl•i (Cuirent Yearl
%610
2,348 1,778
252
9.É
Oig•nl%4tlgn•l suprt%
li•1 below)
50
207
Across
Totlll
Ill Yew Endqd
eas
£k
Wèst
Z56
G•14 L•banon
Ik
5.765
1.415 1.129
1fj27S
rinttopaMw orginls•tlMi
Effl•r9w<s•nd eornplex hosp5tal CBre
Dk&bllity
MotKial heth and psy<hoL)lluP9•rt
Women'sand Child,% h•lth
Underthe provlslons of par8gTaph 16.22 of the Charltles SORP,
we have taken the exernption frorn disclosure of the name5 of the
organlsations we pay grant5 to as thls disclosure could result In
serloLS5 prejud1 to the reclpient organisatlons.
124
263
99
393
781
83
21ts
36
138
Dèscrlptlon of Thernatlc Areas
Emergencles and Complex Hospltal Care
To ensure that MAP Is in a p051tion to respond quld(ly to emergency,
crlse$ and (Linfllct sltuations. to Support and enhance communlti¢s'
emergency response capacltlis and to Improve acce55 to and quality
of essentlal healthcare servlces.
OIM¢i PMgiammB
g,218
71
54
5899
87
10
Menttyl hhantYPjythQs0C&aI$upP4rt
womn'i •nd thildrnn'iheallh
Advocacy and ¢•mp•lg
VrtyrimM•lmplnityttlon •nd
rnoTrl*wlngthsts
243
46
291
150
22
S3
To Identlfy and Support di5ablllty projects which support
holi5tlc socizl model approach to disablllty In Ilne wlth
the UN ¢onventlon.
MeTrtal Health and Psychosocial Support
To strengthen and promote 5ervlces that llISe rights-based,
community.lèd ipprc+a
NOTES TO THE FINANCIAL STATEMENTS Total Yo4rEnd•d YarEnded Dq<Q3£k Dttr22 Ek 8 Analysis of Staff Costs, Trustee RemunerBtion and Expenses, and Cost of Key Mat)agement P•rsonnel StaHca5ts Total rotal YBarEnd•d Y¢Dr EDded D3 Do(-22 Ek st&fl r¢uvltmert tralnlng ind welf?re Vehicla and travryt coJti 129 sralf COStswere bs follows.. 10 Premises and Uillity C05t5 Cornmunit&tlon costs 3,515 1314 14 RedundancyandlerrnlDltion payrnqnts 58 epr¢<i4uon 8ènk andltnartce chè19 NonpItal55ed ITc05ts Governan r05t5 14 1¥ 174 Employer's pensittn Jnd qnd of servlce bDnellt costs tsee nDte bb¥vl 3,055 1727 213 220 pvrtthsts•x¢Eudlnq lur All staff costs Includlng those charged to projects are shown above. Addltlonal end of services provision5 have been made for the team of mldwlves in Lebanon following the collapse of the Lebanese currency and the Inability of thelr 59cial security System to fulfil end of service obli9atlon5 to those stafl. 939 Foreign exchan9•103sesllllalns) IM The majority ot our organisotional support costs are Incurred lor the general admlnlstratSon ol the ch•rlty In the ar•as tsf flnanclal rnanagement, informatlon tethnology11.T.l. human resourie$, Londor¢ offiie lacllltles, legal and governance matter5. These co515 ¥re allo<ated to the cosi ol ralslrbg fund5 and the c05t of our charilable actlvltles in proportlon to th• ixpendltures In<urred In those are45. rhe nurnber of empoy•eswhoJeemolvm•ntst•ll wlihlntho fttll•v4ini tsandsw•r•'. Y•ar EThd Yé•rEnd¢d Dec-23 Dtc-22 nurnb•rs number5 80-90 Yoi41 rotal YurEnd•d YarEnde4 D•r43£k Do3£k 70-80 All4c4ti4n olory1154thTral gtsppgrt¢Dbts 60-70 Prd9iamme¢•sth' G•zo Medical Aid for Palestlnlans operate5 a deflned contrlbutlon pens1011 scheme In the UK. In our overseas offlces provlslons are made for staff whlch are payable at the end of thelr servlce. Such arnounts are ac¢rued whén é8rn•d. based on current rnonthly salaries and length of 5ervlce. Ourln9 the year the movement OTh thls provlslon was a5 follows.. 585 155 Lqbano 151 W•5t 04nk 50 Ad¥o¢•<y•hdumpaloni 287 fk Cost ol robn9 fut)ds 139 35 Y22 OpenSn9 balin¢• it l January2V23 Nit thirye forih• CT05iny bolance4t3? Decembei2023 57 7 Net Ixcome for the Yèar T•tnl YWEhdod Y•arEnded Dec.23£k DEC-22 £k Thlsisstated aft•r th•rglng'. Total employee benefits 5ncludlng remuner4tlon and pen51on con1rlbutlorts of the key rnana9emerst personnel IMAP'5 5enlor Management Teaml for the year to December 2023 were £627k IDec.22: £51 Ikl. The charltytrustees were noi paid 4nd did not receiv? any beneflt5 from employment with the charity in the year tDe<-22., £nill. No charlty trustee receSved payment for professlonal or other s¢rvi<es supplied to the charlty IDec-22.' £nlll. Trustee5' expenses representlng the payment or relmbursement of travel and sub515tence c05t5 totalled £4.439 IDec-22.. £1.207). Aggregate donation5 from related partles were £3,538 IDec.22.' £9041 There were no lurther related party transartions, Oyr&tlnp lease r•ntils'. Propirty Other 57 17 Au¢kvis' remtsner•lon l•x¢ludlnJ VATI.. Audltlq•5 20 Atsdltsof over5easaffiCeS 24 Atsdlt501 Ovot5Èèsp&rtfti •ryatyls)Ilons Forelgn ¢¥Khon9o¢¢ssÈIQaIn 166 156 MAP TRUSTEE5' AI4NUAL REPUIIT AP4D ACCOUNTS 2023 147
NOTES TO THE FINANCIAL STATEMENTS 9 Staff Numbers The nurnbEr of ernployees In terms of awera9e head courtt IAHCI and full-llme equivalents IFTEI employed during lh• y••r wa$ a$ follow5.' 13 Credltors: Amountg Falllng Due Wlthin One Year D•c.2> 0e<-21 £k rrad• credhvrs 215 149 75 1033 AHC 2421 FT¢ 2022 AM 2011 FTE Defetted Incorn 1d7 pMjtrthThrfsupport5toff M4tkeiln9 ond lundtaislng Mèn4gemont4ndèdmini#rotlon AdvK4cy Bnd Campa4n5 Atuua 14 13 End of ser¥l¢v•irxualsloroveniJs itaff (41s¢1•4 not• Bi Holidly pay actrual Oih¢f <r•dltorJ 578 15 25 10 75 ?4 1916 2,047 10TaxDtlon The tharltable company 15 exempt Irorn corporatlon tax as oll Its Incornels charitable and15 applied for charltable purpose5. 141 Current Year Analysls of NètAssets 8&tween Fund5 R•¥trlEtqd T01luDdI £k ur•stlrted £k 11 Thnglble fixed Asset5 Pund 1Hnli •t31 20Z3 we rèpr•i•nt¢d by: Thnglblollxeda5Y•ts W•1 uJrrent asstls Not ll55•t5 Itth••nd olth•wi Freehold Hxtuvls prop•riyJndtMlnys •qulpment £k £k Ik 157 Ék 17.934 5.644 24.5 Costorvalvbllon 6,644 24735 At thest•rt olthe Addi¢lons In year Ath•ndlh•Vm1 OepioclallDn Atthestartof theyear ¢hèrg•lorthe year Al1h••ndolthèyv Net boDkv4u• 59 14b Prlor Y•ar Analysls ol Net Assets Brtw4en Funds a•D•rDI Re5trf¢t•d Tttt•l fvnds £k £k 241 14 1S4 435 £k 14 Y9 Fund biliDc•s B131 De1 2022 •rni•pr•s•rnt•dby: Tinlllbleflwd ibts Net rurr•nt15Sets 13 1¢2 50 278 194 4,Iiez 3,788 3,lQ8 2•4 Atho•ndof thyBIW At lh$rtf theyBaf 99 S2 151 Tatal netI5VJt• 15a Movement5 In Funds Freehold property is Shown at cost of acqussltlon on 25 March 1992. Land wlth a value of £40k IDec-22: £40kl 15 included wlthin freehold property and not depreclated. All of the above assets are used lor charltable purpose5. Atthe6t4rt lrtwm•Eyp•nthurn Atth•• ol th•y••r BndgDln$ JDd I%1 atthoy•4r £k £k Ék £k Fund balonie¥tJJ D#¢Ambw 2013 4r• represety1 by.. 12 Dabtofs Ga<4 emergonciesand (Drnpk hosplt•lcare ts424 Merttalhealth and 0sh051al suppwt G•Lu wornen's Bnd thildr•n'J health $8941 6,530 OH2y £k 250 £k Tax recovèrnNtsn yiftaid A(trued le9ary Intome Acifued 9rant In<ome A<ciu¢d don1tnircoM 1236 636 13Q I,Q95 41b2 Lebanon rfi5Èkn1ity LqbBnon em•rgenCiÈ$and <ornp¢ex HDskwt41 ¢are Lebonon mentsl h•alth and h050dal support 18 415 48 Prepaym•ntsènd otherdolkttsri 3.946 1.065 (1,065) N4AP TRVSTEE5' ANNUAL REPORT ANE) ACCOUNTS 2023
NOTES TO THE FINANCIAL STATEMENTS
15a Movements In Fund5 Icontinuedl
At¢host•rt
INom•Exp•ndlture Althvend
vf thv¥ior aTrdgdnS ltrssès oiiheyear
Purposes of Aestylcted Funds
Part of the Income MAP receives 15 re5tr1rted bythe dont0 Indlvldual
prolects wlthln thethematicareas Ilsted In nots 6. During the year
this amounted to £14.Bm12022= E3.2ml. In responseto theconfilct In
Gaza and West Bank, we reIVed a slgnificant amountof restricted
donatloThs in the last quarter of 2023, muth of whlch w511 not be
pxpended untll 2025. dependlng tsn the level of access Into Gaz4,
Ik
169
We5tBank disability
Wfjrt84nk ornergÈncles
and¢ompl•xhn5piioI care
Wst8ank mèntal he4lthand
(17)
170S)
16 Roctrntlllail<Jn of Net IncomellExpertdltuY(t} to Net Cash Flow
Provlded byllV$od In) by Operatln9 Actlvitios
<1691
0•ts23
Dec-22
£k
Ad¥ocac¥Kross411 Jreas
Resirtcted lunds
34
Nellnwmilfvp•ThttsrP1 lor Ihe¥tyortlng pirlod
AspBrth•51nwm•ntolflhindfyl •til¥ltl•s1
Depre£tIOn ¢h&i9ts
In¢ry4sèlndetiior5
Incieasol(d8crn4wI Intr1101$
For¢lgn ¢hngel•s5e{oainsI
N¢8h pi•vldgd by4usodlTh)opwDtlng ¥tlyltlBs
,1791
14835
(8,4
lJnte$tri¢hdluodi'.
¢neral funds
T•t41vnr¢sirf¢tidlunds
Tot•1 lund5
22
13
3.9
19.870
($687)
(5.687)
(141721
18,491
1&Q91
,)911
906
19J7
4202
34.705
Z4.73S
171
15,1991
19.199
15b lorYear M0Ment In Funds
Atthest4rt
Incom•ExpindltLvi Atth #nd
of ih•y•w gn> 4nd Iwsvs •ltb?yaii
£k
£k
£k
17 Analys19 ol Cash and Cash Equlvalents
C•shll4ws Jl D•c20lY
£k
£k
Pund b01•<$ •t31 T>•b•1 2022
•V•WM5ent•d by.
C45h It bonk and In hand
4.574
18.974
IY.548
Tptal(aah4nd ca%h¢qul¥al•Trts
4,574
13.548
Gaza anr9•(lI1¥nd ¢omplèx
1,474
18 Operailn9 Leasè Commttments
The charlty'5 total future mSnlmum lease payments und¢r
non.cancellable gperating leases 55 a5 follows for each ot ihè
followlng perlods:
G•za mnt41 h•ilth and
psychosoclol support
Qè2a wam¢n sand childronl health
270
1260>
10
L4bohon•mergent5060nd
MEDICAL AID FOR PALESTINIANS Modical Aid ftsr Palcstinian5 333 151ingtori Park Sireet Ltsndon Nl 1Q8 Uriite(l Kingdom FR fUlqDTrA1511IG REGULATOR +4410120 7226 4114 infu@lnap.org.uk www.map.org.uk Rogistered charity nD.' 1045315