2024-12-31-accounts

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“MAP WILL ALWAYS STAND IN SOLIDARITY WITH PALESTINIANS, AND PROVIDE ASSISTANCE WHEREVER IT IS NEEDED.

WHERE WE WORK

03 WHERE WE WORK

04 A MESSAGE FROM STEPHEN CUTTS
06 2024: A TIMELINE OF SAVING LIVES
08 STRATEGIC REPORT
10 TIRELESSLY WORKING ON

GAZA’S FRONTLINE

14 SUPPORTING

MARGINALISED

COMMUNITIES IN THE WEST BANK

18 HELPING DISPLACED FAMILIES ACCESS CARE IN LEBANON

22 ADVOCATING FOR

PALESTINIAN HEALTH AND DIGNITY
26 OUR PLANS AND PRIORITIES FOR THE FUTURE

29 FINANCIAL REVIEW

33 THANK YOU AND END OF STRATEGIC REPORT
34 KEY POLICIES AND PROCESSES

35 TRUSTEES' REPORT

42 AUDITOR’S REPORT

The trustees of Medical Aid for Palestinians, who are the directors for the purposes of company law, present their Annual Report and Accounts for the year ended 31 December 2024. The Annual Report contains the Strategic Report and the Director’s Report required by company law.

AT MAP, WE HAVE ALWAYS HAD THE SAME MISSION: TO WORK FOR THE HEALTH AND DIGNITY OF PALESTINIANS LIVING UNDER OCCUPATION AND AS REFUGEES.

Throughout 2024, delivering our mission was incredibly difficult. Under Israeli occupation, Palestinians have faced escalating violence, atrocities and brutal oppression, which has made delivering life-saving assistance into Gaza, the West Bank and Lebanon more challenging than ever.

But our community is determined, compassionate and resilient. With your help, MAP’s response has grown significantly, reaching over one million people with urgent aid and supplies.

Despite immense threat and hardship, in 2024 our teams continued to provide round-the-clock medical support, distribute essential supplies and grow our programmes to meet urgent needs. It is truly remarkable what they have achieved.

And as we look towards the year ahead, we know your support will help us continue the vital and necessary work you will read about here today, so we can save more lives.

LEBANON

46,045 people received support in 2024, including perinatal support for mothers, life-skills education for young people and counselling for people of all ages.

WEST BANK

43,597 people were reached with emergency interventions, such as medical supplies and food vouchers, across Ramallah, Bethlehem, Hebron Area C communities, Jordan Valley communities, Jenin, Tubas, Qalqilya, Tulkarem, Nablus and Jericho.

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GAZA
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WEST
BANK
GAZA
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986,000 people were supported with medical care as Israel’s military operations devastated Gaza’s healthcare system.

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LEBANON
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46 FINANCIAL STATEMENTS

MAP Trustees’ Annual Report and Accounts 2024

The data contained in this report reflects our vital work during 2024.

A MESSAGE FROM STEPHEN CUTTS

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LETTER FROM THE CEO
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2024 was a year of unprecedented challenges for everyone in the MAP community.

Stephen Cutts, Interim CEO.

As 2024 came to a close, Israel had killed more than 45,000 Palestinians in Gaza – the majority women and children – and injured well over 100,000 people. Palestinians in the West Bank suffered escalating violence and intimidation from the Israeli security forces and settlers, widespread displacement and increasing restrictions on their movement. And in Lebanon, Israel’s attacks worsened humanitarian conditions for 250,000 Palestinian refugees living in the country.

It has been a time of great mourning. Not only for the devastating loss of lives, but also for the denial of dignity and rights to which every Palestinian is entitled. For many, it has been almost impossible to retain any sense of hope. But founded on the determination and resilience of Palestinians, we are proud of what we have been able to achieve to protect the lives of Palestinians and their right to healthcare.

Despite Israel’s many restrictions on getting aid into Gaza, we significantly

scaled up the delivery of life-saving health services, emergency care and essential medical and humanitarian supplies to reach more than one million Palestinians in Gaza, the West Bank and Lebanon. Even while facing repeated displacement and extreme personal hardship, our committed staff continued to serve with courage and determination, as attacks on humanitarian workers reached unprecedented levels.

We continued to work closely with local and grassroots partners, and became a key partner for UN organisations. We stayed in ravaged, besieged northern Gaza when other organisations withdrew, expanding our presence and extending the reach of our programmes to help more people than ever before.

I’m proud too of our advocacy and campaigning work throughout the year, maximising pressure on the UK government, for example, to end complicity in Israel’s atrocities and demand justice and accountability.

None of our work would be possible without your commitment and determination. In 2024, we became an even more diverse community, welcoming many new supporters. The number of regular donations increased, which helped to support MAP’s ambition to shift onto a more sustainable, resilient footing. Extraordinarily, we raised over £56m in total for our work in 2024.

The year also brought internal challenges, including the departure of our previous CEO, and the rapid growth of the organisation to meet the vastly increased need for our life-saving work. In Gaza, the West Bank and Lebanon, we recruited new colleagues into key roles, to build our expertise, delivery and ensure longterm stability across all our teams and programmes. And we strengthened our monitoring and evaluation, so we can learn from results to maximise – and demonstrate – our impact.

We worked hard to better communicate with both our new and longstanding

Alongside partners, MAP has been providing vulnerable communities across Gaza, the West Bank and Lebanon with urgent support.

supporters, and ensure every one of them had confidence in our work for the health and dignity of Palestinians. The scale of destruction and atrocities we are now witnessing means that we know our work is not only vital now, but will be for many years to come.

able to extend our life-saving aid even further. I wanted to say a heartfelt thank you. As you read through this report, I hope you feel proud. Together, we have achieved so much, but we must continue to fight for the rights to healthcare and dignity for all Palestinians. ee lh Thank you all for supporting MAP Stephen Cutts, in its mission to provide medical aid Interim CEO (to August 2025), for Palestinians. Medical Aid for Palestinians

2024 brought unimaginable grief and devastation to Palestinians. But with incredible support like yours, we were

MAP Trustees’ Annual Report and Accounts 2024

MAP TIMELINE 2024

365 DAYS OF SAVING LIVES

In response to significant devastation this year, MAP’s work delivering health and medical care to the Palestinian people has continued and grown. Please join us in reflecting on our achievements during this difficult year.

MAP’s midwives in Lebanon treat 950 pregnant women and 1,755 postnatal mothers and their infants in the first three months. 97% of mothers report satisfaction with the care they receive.

The first of MAP’s 12 Emergency Medical Teams (EMTs) responds to an Israeli military airstrike in Gaza. EMTs provide 6,767 consultations and 1,363 surgeries during 2024.

MAP procures and delivers trauma-related emergency medical supplies to urgent care centres and hospitals across the West Bank.

MARCH APRIL

JANUARY FEBRUARY

MAP supports local partners to establish 15 MAP appoints a Head of Humanitarian Protection medical points in southern Gaza and Gaza’s to help direct the response to the catastrophic Middle Area. These medical points provide situation in Gaza. Their role is to minimise harm primary healthcare services to 84,948 people and promote the safety and dignity of all people during 2024. benefitting from our services.

MAP conducts specialised de-escalation training for doctors at Bethlehem Psychiatric Hospital to manage and treat patients safely. This initiative reflects MAP’s commitment to strengthening sustainable mental health care systems, in coordination with the Ministry of Health (MoH).

MAY

JUNE

In partnership with ShelterBox and local partners, MAP continues to distribute essential shelter supplies, including tents, reaching even more displaced communities.

= >. : eeSo-

MAP supports the production of a new season of ‘Mish Therapy’, a podcast destigmatising mental health which has reached over 150,000 Palestinians across the occupied Palestinian territory.

We develop new programmes in Gaza, including Mental Health and Psychosocial Support (MHPSS), in response to growing needs.

AUGUST

JULY

Working with a local partner in Gaza, MAP launches a new nutrition programme. 34,971 children under 10 are screened for health conditions and malnutrition, as well as 5,318 pregnant and lactating women and 1,590 patients who have recently undergone surgery.

: Our cancer project resumes in Gaza, providing ad \ support to those whose cancer treatment had been disrupted since Israel’s attacks began. Over 1,300 patients receive chemotherapy throughout the year.

MAP Gaza resumes gender-based violence prevention and response activities with local partners.

SEPTEMBER

OCTOBER

The first of 10 emergency missions is sent to the south of Lebanon to treat those injured during the escalation of Israeli hostilities.

In Gaza, MAP establishes the first Solidarity Polyclinic in Gaza’s Middle Area, providing comprehensive health services to an average of 353 patients per day.

MAP resumes its pilot project to equip five primary healthcare clinics in refugee camps in Lebanon with audio-screening devices to detect hearing problems in babies and young children. The pilot screens a total of 970 children, with plans to scale up through 2025.

NOVEMBER DECEMBER

With support from the United Nations Population Fund (UNFPA), MAP starts a project delivering comprehensive sexual and reproductive support to women and girls in northern Gaza – a project that is ongoing in 2025.

MAP Trustees’ Annual Report and Accounts 2024

2 2 Th SNe: a, ee ee STRATEGIC REPORT

10 TIRELESSLY WORKING ON GAZA’S 22 ADVOCATING FOR PALESTINIAN HEALTH FRONT LINE AND DIGNITY
14 SUPPORTING MARGINALISED COMMUNITIES 26 OUR PLANS AND PRIORITIES FOR THE FUTURE IN THE WEST BANK
29 FINANCIAL REVIEW
18 HELPING DISPLACED FAMILIES ACCESS CARE IN LEBANON 33 THANK YOU AND END OF STRATEGIC REPORT

MAP Trustees’ Annual Report and Accounts 2024 :

GAZA

ON THE FRONTLINE OF GAZA’S DEEPENING HUMANITARIAN CRISIS

Israel’s devastating military assault and | bl _ aoe "| Ahr ee suffocating siege on Gaza caused unprecedented destruction and suffering in 2024, with the humanitarian crisis entering its second i a = ae ee oe year in October.

We have continued delivering acute and urgent medical care to tens of thousands of people suffering devastating and life-threatening injuries. And we have provided ongoing healthcare to Palestinians with chronic health needs as a result of prolonged conflict and siege.

Throughout the year, we significantly scaled up our operations to meet growing and evolving humanitarian needs. This expansion was enabled by the extraordinary efforts of our team in Gaza, which grew from 20 to 108 staff, and through collaboration with 16 partners. We maintained a continuous presence throughout Gaza.

Drawing on our longstanding experience and trusted network of local partners,

986,000 people benefitted from MAP’s humanitarian interventions. We coordinated closely with the inter-agency humanitarian response system to help ensure that needs were met efficiently and without duplication. For example, in response to growing and unmet needs for access to clean water, we established a WASH (water, sanitation and hygiene) programme and became the second-largest provider of safe drinking water to displacement camps.

The operating environment in Gaza has been volatile and highly restricted, with Israel severely limiting the entry and movement of humanitarian personnel and goods. Despite these obstacles, we continued to deliver

In 2024 alone, MAP provided vital healthcare and humanitarian aid to more than 986,000 Palestinians in Gaza.

essential supplies and services, importing goods when possible and securing supplies from local markets. We prioritised the safety of our staff and the security of our projects and offices amid ongoing military operations and shifting evacuation orders.

have supported to provide paediatric and neonatal care.

RESTORING ACCESS TO MEDICAL CARE

We restored access to critical treatments and diagnostics, delivering cancer medication to over 3,700 patients and facilitating chemotherapy for more than 1,300 people.

As Israel’s military operations devastated Gaza’s healthcare system, over 650,000 people received medical care.

To support overwhelmed hospitals, and as part of the World Health Organization’s Across the year, with MAP’s support, (WHO) coordinated response, we deployed our partners have also operated at 12 Emergency Medical Teams (EMTs), 15 medical points to deliver primary composed of 61 international medical healthcare services, including antenatal volunteers. These teams provided almost care, to nearly 227,000 people. 6,800 consultations and performed more The medical points also contributed than 1,360 trauma surgeries. We played a data to coordinated disease surveillance, key role in the partial reactivation of major and MAP supported the national polio health facilities damaged by Israel’s vaccination campaign with monitoring assault – including Nasser Hospital and to ensure wide and effective Al-Shifa Hospital in northern Gaza that we vaccine coverage.

We also focused on protection and gender and disability inclusion across all aspects of our emergency response. This included working with our partners to ensure services were delivered in a safe, dignified, participatory and accountable manner. MAP also helped to provide individual case management for people at heightened risk of violence, abuse, neglect or coercion.

MAP Trustees’ Annual Report and Accounts 2024

GAZA

REACHING COMMUNITIES AFFECTED BY ATROCITIES

RAPID WATER RELIEF

In just two months, our WASH programme delivered over 12 million litres of safe drinking water, installed 255 mobile latrines and supported the maintenance of sanitation systems across 17 displacement camps. To meet the physical needs of displaced communities, our WASH response also included the distribution of over 10,900 essential hygiene and dignity kits, reaching more than 25,000 internally displaced people in northern Gaza.

SUPPORTING DIVERSE NEEDS

People with disabilities face additional barriers to accessing essential services. To help overcome this, we have supported the establishment of rehabilitation services in local health centres, and helped provide essential equipment including wheelchairs. We have provided targeted psychosocial support for people with disabilities and their families, and distributed tailored dignity kits designed to meet people’s specific needs. And, working with a local partner, we delivered essential services to over 7,000 people with hearing disabilities.

RESPONDING TO DEEPENING FOOD INSECURITY

We supported our local partner, Ard El Insan, to screen nearly 35,000 children, 5,300 pregnant and lactating women, and other at-risk people for signs of malnutrition. More than 4,000 people received counselling and education about nutrition. And 598 vulnerable people with autoimmune conditions received glutenfree flour, helping them manage dietary restrictions amidst food shortages.

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35,000
CHILDREN SCREENED
FOR MALNUTRITION
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URGENT MENTAL HEALTH SUPPORT

We delivered a comprehensive package of Mental Health and Psychosocial Support (MHPSS), reaching 17,533 people. This included immediate care and urgent psychological first aid, and structured counselling. More than 4,100 people received specialised mental health care. We also delivered 296 sessions to frontline support staff experiencing burnout, trauma and chronic stress. Community awareness sessions engaged over 3,300 people to better protect themselves and those in their community dealing with the effects of escalating violence.

PROTECTING THOSE MOST AT RISK OF HARM

We scaled up our protection programming and trained 102 service delivery personnel on key principles of protection in humanitarian action. Further training focused on the safe identification and referral of high-risk cases, such as unaccompanied and separated children, women and girls and survivors of torture and detention. In addition to this, we partnered with a local organisation to expand our emergency gender-based violence response.

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Amidst Israel’s bombardment, MAP helped deliver clean water and sanitation facilities to communities.
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12 MILLION
LITRES OF SAFE
DRINKING WATER
DELIVERED
at
12 MAP Trustees’ Annual Report and Accounts 2024
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MAP Trustees’ Annual Report and Accounts 2024

THE WEST BANK

DELIVERING URGENT CARE IN THE WEST BANK

The occupied West Bank is one of three areas where MAP and partners provide support to communities facing violence and marginalisation.

Our emergency interventions reached almost 45,000 people, reinforced the resilience of health services and ensured ongoing and critical support to communities in need.

As violence escalated throughout 2024, we released prepositioned medical supplies to hospitals in areas worst affected by Israeli military and settler violence. As more restrictions

on movement were enforced, we worked closely with hospitals and established local care centres. We provided primary trauma care training for health workers and first aid training for community volunteers, ensuring readiness at every level of care.

A key milestone was the publication of our Trauma Scoping Report, a comprehensive assessment of trauma

care capacity, gaps and coordination challenges across the West Bank. Widely disseminated to key partners, including the Ministry of Health (MoH), Palestinian Red Crescent Society (PRCS), UN agencies and INGOs, the report now serves as a vital blueprint for emergency preparedness and response planning.

Through multiple interventions we supported the MoH to develop

standardised national emergency protocols for pre-hospital and hospitallevel care. This improved coordination and clinical outcomes across the system. With this and other funding, we prepositioned further trauma kits and essential supplies in Nablus and Ramallah for rapid deployment to hospitals in Jenin, Tulkarem, Tubas, Ramallah, Nablus, Jericho and Qalqilya. Emergency supplies were also delivered to PRCS in Bethlehem

to help boost its frontline response. The local director of the Bethlehem Emergency Medical Service said:

“The centre is the main provider of emergency services for Bethlehem city and the surrounding villages. We have been facing continuous shortages, especially with the ongoing escalation of violence from the Israeli army and settlers.

These supplies were urgently needed and came at exactly the right time.”

At a community level, we partnered with a local organisation in Tulkarem Refugee Camp to ensure over 200 elderly and chronically ill people received essential medications and primary care during disruptions to United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA) services.

MAP Trustees’ Annual Report and Accounts 2024

THE WEST BANK

MOBILE HEALTHCARE FOR MARGINALISED COMMUNITIES

RESPONDING TO THE ONGOING MENTAL HEALTH CRISIS

Our mobile clinic, implemented in partnership with the Palestinian Medical Relief Society, continued to provide critical primary healthcare services to marginalised communities across Area C of Hebron and the Jordan Valley, where access to basic services remains severely restricted.

In this highly volatile context, our mobile clinics provided essential medical and psychosocial services to the residents of 23 remote villages across the Jordan Valley, East Jerusalem Governorate and in South Hebron.

Our services included 2,251 antenatal care consultations, family planning support for 257 women, regular care for 1,204 patients with chronic illnesses, growth and malnutrition monitoring for 255 children and 584 mental health sessions for people experiencing trauma and chronic stress.

As escalating Israeli settler and military violence and settlement expansion deepened isolation, many communities became unable to reach health facilities in nearby towns or cities.

On 6 July 2024, the UN Human Rights Office expressed “grave concern” over the worsening situation, reporting that Israeli settlers, “acting with the protection and support” of Israeli forces, were “escalating violent attacks on herding communities in the South Hebron Hills, the Jordan Valley and East Jerusalem.”

Beyond clinical services, we also strengthened community resilience by delivering first aid training to volunteers in high-risk areas, ensuring that even the most isolated communities were better equipped to respond to emergencies.

2,251 ANTENATAL CARE CONSULTATIONS GIVEN

MAP and the Palestinian Medical Relief Society mobile clinic services support communities in the West Bank.

THE MOBILE CLINIC IS EXCELLENT, AND WE WAIT FOR IT EVERY WEEK.” MARIAM, MOTHER

In 2024, in order to support people mentally impacted by the ongoing violence, trauma and stress caused by living under Israeli occupation, we significantly expanded our Mental Health and Psychosocial Support (MHPSS) programmes across the West Bank. Collaborating with the MoH and UNRWA, we provided essential medications and Mental Health and Psychosocial Support care kits.

We reached 1,300 people through our work with local partners, while 530 parents and caregivers received psychological first aid.

In East Jerusalem, over 100 children benefitted from counselling and play

therapy. Support extended to children with disabilities in Nablus, with 91% reporting increased understanding of inclusion after awareness sessions.

In Tulkarem, we provided over 800 psychological support sessions to 60 children with disabilities, and over 1,600 sessions for elderly and chronically ill people, with 70% of them reporting improved wellbeing.

Dr Samar Jabr, former head of Palestinian mental health service, based in the West Bank. MAP staff continue to provide much-needed mental health support to people impacted by Israel’s attacks.

And to ensure psychosocial support HAVING THIS CENTRE remained central to our ongoing approach, we provided teaching to the HERE TRULY MADE THE mental health workforce. This included supporting cognitive behavioural therapy DIFFERENCE BETWEEN training for 30 professionals from the LIFE AND LOSS AND WE MoH, UNRWA and other NGOs. SEND OUR THANKS TO MAP FOR THEIR SUPPORT.” 1,300 PEOPLE WERE REACHED DR AHMAD MANSOUR, WITH MENTAL HEALTH AND NI’LIN URGENT CARE CENTER, PSYCHOLOGICAL SUPPORT RAMALLAH

1,300 PEOPLE WERE REACHED WITH MENTAL HEALTH AND PSYCHOLOGICAL SUPPORT

MAP Trustees’ Annual Report and Accounts 2024

LEBANON

EMERGENCY SUPPORT FOR DISPLACED PALESTINIANS IN LEBANON

I AM HAPPY WITH THIS PARCEL FROM MAP, NOT ONLY FOR ITS CONTENT BUT BECAUSE I FELT VALUED.” YARA[*] , AL BUSS CAMP

90 TEENAGERS LIVING IN EXTREME POVERTY OR AT RISK OF LOSING AN EDUCATION WERE SUPPORTED BY MAP AND PARTNERS

MAP’s midwives provide care in the Palestinian refugee camps.

Israel’s attacks on Lebanon resulted in widespread destruction, thousands of casualties and mass displacement. This left families – including Palestinian refugees in camps across the country – seeking protection in both formal and informal shelters.

In response to trauma needs, and in coordination with Lebanon’s Ministry of Public Health, we deployed 10 emergency medical missions between

October 2024 and March 2025 to the Turkish Trauma and Emergency Hospital.

These missions included 29 healthcare professionals who treated 154 patients and provided vital capacity building for local healthcare teams. Training covered clinical skills, trauma and emergency care, procedural techniques and more.

We also scaled up our emergency preparedness, prepositioning critical

relief supplies, including 2,700 food parcels, 1,000 hygiene kits, 2,300 blankets and other essentials.

With support from UNICEF, our Mental Health and Psychosocial Support (MHPSS) partners reached over 5,300 displaced people sheltering in UNRWA-designated emergency centres and refugee camps. In addition to delivering psychosocial support and psychological first aid, MHPSS

teams organised daily support to shelters. This included receiving and orienting newly displaced families, child protection and supporting survivors of gender-based violence.

As part of the national preparedness and contingency plan, we also supported the delivery of psychological first aid – an assistance technique that helps to address basic needs and reduce distress – and Protection

from Sexual Exploitation and Abuse i WITHOUT THE SUPPORT (PSEA). This included training over 70 frontline staff and volunteers AND COMPASSIONATE working in Palestinian refugee CARE I RECEIVED FROM camps and with displaced families. THE MAP MIDWIVES, I WOULD NOT HAVE BEEN ABLE TO OVERCOME SUCH A DIFFICULT TIME.” HEBA[*] , A NEW MOTHER

*Names have been changed to protect identities.

MAP Trustees’ Annual Report and Accounts 2024

MENTAL HEALTH SUPPORT FOR CHILDREN AND YOUNG PEOPLE

2024 also saw us continue our 10-year partnership with UNICEF. We delivered community-based Mental Health and Psychosocial Support (MHPSS), child protection, child development and gender-based violence prevention and response services to people living in Palestinian camps across Lebanon. To do this, we worked with local partners, National Institution of Social Care and Vocational Training, Nabaa, Solidarity/Tadamon, Najdeh and General Union of Palestinian Women.

in awareness-raising activities for mental health, child protection and gender-based violence.

A further 9,808 people received educational support about safeguarding, Protection from Sexual Exploitation and Abuse (PSEA) and how to register complaints and concerns.

We identified 923 at-risk children who received individual psychosocial support and case management. Among them, 288 young children with developmental difficulties or disabilities accessed specialised MHPSS and child development services.

Our teams work in refugee camps in Lebanon, providing children, adults and families with mental health and psychosocial support.

18,638 children and adolescents were reached through psychosocial activities in their communities. A further 3,848 children participated in structured psychosocial support activities within Child Friendly Spaces focused on building resilience, preparedness and life skills, as well as managing relationships, acting with awareness and building safety skills.

ALONGSIDE OUR LOCAL PARTNERS, WE ARE PROVIDING MENTAL HEALTH AND PSYCHOSOCIAL SUPPORT FOR DISPLACED FAMILIES.” WAFA DAKWAR, MAP’S LEBANON DIRECTOR

The Women and Girls Safe Spaces programme welcomed 2,372 participants. In total, 356 individuals – including survivors of gender-based violence and those experiencing acute psychosocial distress – received individual case management, psychosocial or psychotherapy support and legal counselling in safe and confidential settings.

To reinforce child protection at the household level, we supported 5,533 caregivers with parenting skills. 11,262 children and caregivers participated

18,638 CHILDREN AND ADOLESCENTS WERE REACHED THROUGH STRUCTURED PSYCHOSOCIAL ACTIVITIES

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LEBANON
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12,500 HOME VISITS FROM MIDWIVES TO PREGNANT WOMEN, MOTHERS AND THEIR NEWBORNS LYN

MAP’s midwives support women and children displaced in Lebanon.

MATERNAL AND NEWBORN CARE FOR MOTHERS AND CHILDREN IN CRISIS

Palestinian refugees are excluded from accessing the Lebanese public health system, meaning MAP’s community midwifery services in refugee camps here are critical.

violence as well as for acute malnutrition IT’S NOT JUST ABOUT in children under five. MEDICAL CARE; IT’S In response to growing nutritional needs, ABOUT SHOWING THESE the programme expanded to include

malnutrition screening for pregnant and WOMEN THAT SOMEONE lactating women. IS THERE FOR THEM.”

Following the escalation of Israel’s attacks OLA, A MIDWIFE WORKING

in September, the project swiftly adapted IN LEBANON to meet the needs of displaced women and children. Our midwifery teams in Saida and northern Lebanon mobilised to provide care in displacement shelters.

In 2024, MAP’s midwives conducted 12,500 home visits, supporting 3,245 Palestinian women and 1,715 children. They identified 265 obstetric emergencies, ensuring mothers and infants received urgent medical care.

Women received tailored antenatal and postnatal support, including health and nutritional counselling, infant developmental and health assessments and parenting support. They also received screening for postnatal depression, domestic abuse and gender-based

This adaptable, community-embedded approach ensured that the most vulnerable mothers and children continued to receive the care and support they needed during a time of crisis.

MAP Trustees’ Annual Report and Accounts 2024

In 2024, MAP supporters around the world helped advocate and campaign for Palestinians’ rights to health and dignity.

CAMPAINING & ADVOCACY

ADVOCATING FOR PALESTINIAN RIGHTS WORLDWIDE

MAP Trustees’ Annual Report and Accounts 2024 | a"Ate y .

COMMUNITIES 1 TAKING THE LEAD

We remain committed to speaking out on the issues that are affecting the communities MAP serves. And we ensure that Palestinian voices are heard by political decision-makers with the power to effect change.

In 2024, we provided the first advocacy training for all of MAP’s partners in the West Bank to enable them to start taking advocacy initiatives that MAP can support further.

In addition, throughout 2024, MAP successfully amplified the voices of our partners on international media. This included securing regular updates and quotes from partners from the north of the West Bank, as well as coordinating numerous interviews with doctors from both the West Bank and Gaza.

STRENGTHENING 2 NETWORKS

We know that MAP alone cannot mobilise the scale of political action needed to achieve health, freedom and justice for the communities we serve. That is why we work in coalition with other like-minded organisations and agencies, to make demands of the UK government and political leaders globally.

MAP has continued to lead on the creation of joint public statements and letters to the government, and the coordination of humanitarian organisations working in Palestine to present united priorities and policy requests. This included helping to create and promote a ‘first 100 days’ plan, which set out important cross-agency priorities for the incoming UK government to address key drivers of humanitarian needs.

MAP Trustees’ Annual Report and Accounts 2024

CAMPAINING & ADVOCACY

SHIFTING 3 NARRATIVES

Global inaction to end atrocities against Palestinians is fuelled in part by dehumanising, anti-Palestinian narratives promoted in the global media and online.

In Gaza, this is particularly compounded by Israel’s refusal to allow foreign media to witness for themselves the effects of bombardment and siege. MAP’s impactful and respected work across the region enables us to ensure that individuals are informed by timely and factual eyewitness testimonies and expert analysis.

In 2024, this resulted in:

• The term ‘Medical Aid for Palestinians’ being mentioned in 17,287 articles and 2,645 broadcast clips in the UK and US.

Our Emergency Medical Team (EMT) volunteers being mentioned in 4,328 articles, and featuring in 715 broadcast clips.
Coverage across many different outlets including the BBC, CNN and Al Jazeera.
MAP achieving 27,903,448 total impressions across all social media channels, with 1,343,702 total engagements.

MOBILISING 4 THE PUBLIC

Solidarity is one of MAP’s core values, and one we share with our many global supporters. Voices like yours are essential to help us keep Palestine on the political agenda, ensuring leaders are pressured into taking action.

Between October 2023 and December 2024, more than 68,000 emails were sent to MPs through seven tactical digital campaigns on issues including the protection of healthcare and calling for a ceasefire. The impact of this mobilisation can be seen in the regular raising of our priorities in parliament.

Additionally, MAP was supported by numerous celebrities and artists over the year. One highlight was Gig for Gaza, organised by Paul and Hannah Weller, which included performances by Paul Weller, Paloma Faith and Primal Scream.

PROMOTING 5 BETTER POLICY

We recognise that sustainably addressing the root causes of Palestinians’ health needs will require real action, not just words, from governments like the UK.

Throughout the year, healthcare issues affecting Palestinians were raised more than 120 times in parliament, and many of our key issues – including attacks on healthcare, and restrictions on aid access – were reflected in both the UK government’s diplomatic agenda at the UN and bilaterally with Israel. After the July 2024 UK general election, the incoming government restored support for the United Nations Relief and Works Agency (UNRWA), and introduced a partial suspension of arms transfers to Israel.

We engage with key decision-makers and political influencers to ensure they are well-informed by data, analysis and human stories on issues affecting Palestinians. This includes briefing MPs, and providing evidence to committees. This year, we have noticed a real shift in policy and public opinion that, while still not yet sufficient to end atrocities and enable Palestinians to enjoy health and dignity, takes us further towards that goal.

Imran Yusuf hosting the Stand Up for MAP comedy event at The Comedy Store, 16th December.

In 2024, this included:

Attaining political support from the UK and other governments for a permanent ceasefire and an end to Israel’s restrictions on aid into Gaza.
Successfully pressing the UK government to adopt a (partial) ban on arms transfers to Israel.
Ending the UK’s opposition to the International Criminal Court’s jurisdiction over the ongoing situation in Palestine.
Ensuring that the UK government resumed funding to UNRWA.

MAP Trustees’ Annual Report and Accounts 2024

LOOKING TO THE FUTURE

OUR PLANS AND PRIORITIES FOR THE FUTURE

MAP’s strategy, developed during 2022 for the five-year period from 2023-2027, has been overtaken by events in Gaza. Led by the CEO, MAP’s senior management team are managing the continuing response to events on the ground.

In early 2024, having taken advice from whose health and dignity have been external consultants on organisational denied, and demand that those change, a development plan was agreed, responsible are held to account. with implementation to take place in 2024 and 2025 to enable MAP to sustain Despite unprecedented challenges, its activities at higher levels of operations. MAP has done much to innovate As Palestinians face ongoing and and plan so that, even in times of unprecedented threats to their great uncertainty and multiplying health, dignity and very existence, crises, we can continue to evolve. we continue to stand with our partners to deliver essential medical aid and We’re looking to expand our advocate for their fundamental rights. operations to ensure that we can

We’re looking to expand our operations to ensure that we can always be there, working on the ground with our partners, colleagues and communities, building alliances and constantly striving to provide better and more comprehensive care.

Our goal is to reach as many Palestinians as possible each year with life-saving healthcare services and support. While Israel’s bombardment, siege, occupation and displacement persist, we remain committed to providing emergency relief and protecting lives wherever the need is greatest.

Our unique set up, with Palestinian teams leading our programmes in Gaza, the West Bank and Lebanon, means we are a vital part of Palestine’s healthcare provision. Our local partners and communities trust us, and we do not take that trust for granted.

And, with your support, we’ll help to rebuild a healthcare system that has been systematically targeted and destroyed by the Israeli military.

As the people of Palestine look towards an uncertain future, we can assure them they’re not alone.

We will also continue to bear witness to atrocities, speak up for communities

Our solidarity is unwavering. With your support, we will continue to provide emergency health and medical aid to those in need at times of crisis, while also developing local capacity and skills to ensure the long-term development of the Palestinian healthcare system.

Into 2025, MAP will continue expanding its services to reach more Palestinians with vital healthcare services.

GAZA

Despite the crisis in Gaza deepening with the breakdown of ceasefire agreements and continued blockade, we remain steadfast in our commitment to uphold the right to health. Working in the most challenging environments, surrounded by destruction and despair, we continue to deliver life-saving emergency relief. And we strive to preserve dignity and hope for

a future where healthcare is a right – not volunteers working alongside local teams. a privilege.

We will also broaden the range of support In 2025 and beyond, MAP. will scale up its beyond trauma care. This will help meet emergency medical response in Gaza to critical healthcare needs that have been continue providing essential humanitarian deprioritised since Israel’s attacks on support on the ground. Plans are underway to Gaza began. An example of this includes expand our Emergency Medical Team (EMT) providing cancer treatment and support missions, increasing the number of medical for neonatal care.

Limb reconstruction surgeons operate on a patient at Nasser Hospital in Gaza.

MAP Trustees’ Annual Report and Accounts 2024

WEST BANK

In February 2025, with support from the UN Office for the Coordination of Humanitarian Affairs (UNOCHA), MAP launched another mobile clinic programme in the Jordan Valley, targeting four more remote and underserved communities. These essential mobile clinics provide integrated health services, including women’s healthcare, laboratory testing, general medical consultations, Mental Health and Psychosocial Support (MHPSS) and health education activities to those who would be otherwise unable to access this care.

reach vulnerable populations in remote areas of the Nablus governorate. As access becomes increasingly difficult due to persistent Israeli military operations and settler violence, we’re expanding our team to include dedicated project coordinators, who will help ensure the ongoing delivery of essential services.

We will also continue to strengthen our emergency preparedness, through the prepositioning and distribution of medical supplies from our warehouses across the northern West Bank. This will mean vital resources can be sent quickly and directly to hospitals, saving and protecting more lives.

In April, with funding from UNICEF, MAP deployed two additional mobile clinics to

LEBANON

There are approximately 250,000 UN Relief and Works Agency (UNRWA) Palestinian refugees in Lebanon, and on programmes funded by UNICEF many of whom live in overcrowded camps and OCHA’s Lebanon Humanitarian Fund. with inadequate infrastructure and limited We are scaling up our Mother and Child access to basic amenities. They face deepHealth programme, extending services rooted marginalisation and discrimination, to additional camps to ensure that every limiting their access to essential healthcare. mother and child has access to quality, compassionate healthcare.

We will continue to prioritise women’s and children’s health, disability, MHPSS and complex hospital care. This is as well as running projects directly with our teams and in partnership with eight local NGOs. We also work in collaboration with the

In early 2025, MAP worked with a local partner to distribute nutritious food parcels to 1,400 displaced families, including those affected by Israel’s military attacks on Gaza and displacement in Al Buss and Burj

Despite difficulties, MAP’s mobile clinics have demonstrated resilience in providing critical healthcare services – and this will continue in 2025.

al-Shemali in South Lebanon. As security and economic situations remain volatile, MAP will continue to monitor and respond swiftly to emerging needs with emergency relief for Palestinian communities.

On top of urgent medical care, MAP will help more families access mental health and psychosocial support.

FINANCIAL REVIEW

We are very grateful to the amazing generosity of our supporters as the events following on from October 2023 have sadly extended into 2024. This support has allowed MAP to significantly scale up its emergency response programmes, as detailed in our strategic report.

Income for the year was £56.5m, a significant increase from the previous year's income of £38m, supported by increased investment in a broad range of fundraising initiatives. Following advice from external consultants, we scaled up staffing in the fundraising team to support long-term sustainability in our fundraising income.

We also invested £6.4m in digital fundraising programmes using common platforms such as Meta and Google. As well as receiving additional one-off donations we also focused strategically on attracting more regular giving donations which will continue to provide income in future years.

In response to the unfolding humanitarian crisis, charitable expenditure also increased significantly. Of the £24.5m spent, £19m (2023: £8m) was spent in Gaza, mostly on emergency response programmes. Some planned procurements have had to be postponed due to the difficulty of getting aid into Gaza.

We are facing increasing levels of uncertainty in many aspects of the delivery of our operations. We respond to this by undertaking regular scenario planning and we update and adapt our projects and budgets. The Trustees continue to endorse this approach. We are ready to utilise our reserves to further scale up our activities in a sustainable way when access and security restrictions allow. We also recognise that the reserves we currently hold will only meet a small fraction of the immediate needs of the Palestinian communities we seek to serve in view of the huge level of devastation suffered by hospitals and health facilities in Gaza and the immediate and ongoing health needs of the Gazan population.

RESERVES POLICY

The trustees’ policy is to hold sufficient free reserves to enable the charity to:

respond to significant opportunities, absorb financial setbacks, and provide time to adjust to new circumstances or a changing environment as necessary; and
enable an agile approach to planning, budgeting and forecasting.

Free reserves are the unrestricted funds held by a charity that may be spent on any of its charitable purposes. At 31st December 2024, the level of free reserves was £44.5m. This is calculated as total unrestricted funds of £44.6m less the value of any tangible fixed assets held for the charity’s use and any other illiquid assets of £0.1m.

In setting the reserves requirement, trustees and senior management have developed ‘risk group areas’ based on the current risk register, and evaluated the scenarios that might reasonably arise should those risks materialise. Based on this review, the trustees would consider a sufficient level of free reserves to be £7m which represents around six weeks of anticipated operating expenditure during 2025.

The approved budget for 2025 envisages increases in expenditure funded by resources generated in 2024 which were unspent at the end of the year, and which are thus accounted for as free reserves. This enables us to scale up and sustain our response to the developing situation in Gaza for the long-term. Current plans allow the level of free reserves to return to the desired level by the end of 2027, presently determined to be £4 million, based on current forecasts. However, we recognise the level of uncertainty in our operations due to the prolonged conflict and increasing access restrictions into Gaza for our medical teams and procurements. We need to remain nimble and adapt to changing circumstances on the ground; something we have been doing constantly during 2024 and 2025. This will be supported by regular reporting on performance against the approved budget and reforecasting as plans adapt and change. Significant additional programme proposals and budgets have recently been approved with others proposals currently being finalised.

28 28

MAP Trustees’ Annual Report and Accounts 2024

ASSET VALUES

We are required to disclose any substantial difference between the market value of land and buildings and the amount at which they are included in the balance sheet. Freehold property was donated to MAP in 1992 and recorded as an asset, based on the market value at that time. It had a balance sheet value of £96k at 31 December 2024 (also see note 12). The property, located within a residential terrace, was used as office premises for MAP’s staff based in London, until December 2024 when we moved to new premises. Several options for alternative use are currently being explored. Based on the square footage of our premises and the average market rates achieved in the surrounding area, the local agents suggest an estimated valuation in the region of £1.5m to £1.6m.

DONATED GOODS AND SERVICES

The trustees would like to express their immense gratitude to the medical specialists and institutions who have generously donated their free time and equipment in support of MAP’s medical missions (see note 3).

Time donated by NHS specialists

A total of 1,819 days of medical specialists’ time was donated during their annual leave to our capacity building projects in Gaza, the West Bank and Lebanon. Using standard NHS rates to calculate the value of this donated time, based on roles and seniority, the total value of donated time in 2024 was £537k. A total of 101 volunteers joined 22 MAP missions in 2024.

Donated medical equipment

In 2024, we received a total of £843k worth of equipment and supplies donated by medical institutions and companies to our capacity building projects.

MAP is able to harness the goodwill and incredible generosity of the British public and support from across the world through the work we undertake to provide medical aid to Palestinians living under occupation and as refugees.

TREASURY MANAGEMENT POLICY

The trustees have the power to invest in such assets as they see fit. The approved investment policy adopts a conservative approach, which presently allows for surplus cash funds in short-term deposits across a range of banks.

Investment of surplus liquidity is managed with the objective of ensuring adequate liquidity for MAP’s needs is available as well as managing risk at an acceptable level in a cost-effective way.

PRINCIPAL RISKS AND UNCERTAINTIES

In 2024 the Audit, Risk and Governance sub-committee (ARGC) has continued to exercise oversight of the management of MAP’s principal risks and uncertainties. The ARGC:

reviews the risk register at each meeting, proposes amendments if appropriate, and recommends for approval by the Board;
considers possible risks to the achievement of MAP’s charitable objectives posed by emerging external factors (e.g. political, economic, social, technological, legal or environmental).
The trustees, advised by the ARGC identified MAP’s eleven principal risks as follows:
Humanitarian Access Restrictions − movement restrictions and access challenges in conflict-affected areas hinder the delivery of humanitarian aid, delaying programme implementation and increasing operational risks. These challenges may compromise MAP’s ability to meet the urgent needs of beneficiaries and achieve our strategic objectives.
Security Threats and Operational Constraints − such as active conflict zones, evacuation orders, and displacement − pose ongoing threats to staff safety and restrict the organisation’s ability to access affected areas and deliver essential services.
Staffing and Personnel Challenges − prolonged insecurity, displacement, health risks (including malnutrition and illness), and psychological stress in conflict zones continue to impact staff wellbeing and MAP's ability to maintain staffing continuity and effective programme delivery.
Supply Chain Disruptions − logistical challenges, including movement restrictions and supply shortages, may delay the procurement and delivery of essential supplies, directly affecting program efficiency, activities implementation and beneficiary outcomes.
Deregistration Risk from Israeli Authorities − new INGO registration procedures introduced by Israeli authorities impose highly restrictive and politically motivated requirements on INGOs operating in the oPt. This includes the submission of sensitive staff data, compliance with broad political criteria, and continuous reporting obligations. Non-compliance or rejection may lead to de-registration, significantly jeopardising MAP’s operational presence and ability to deliver services, especially in Gaza, the West Bank, and East Jerusalem.
Potential Shutdown or Scaling Back of UNRWA Operations − political pressure, funding cuts, or legislative restrictions could result in the shutdown or reduction of UNRWA operations, which provide critical services to vulnerable populations. This would increase community vulnerability, escalate tensions, and place additional pressure on MAP’s operations and staff safety.
Financial Liquidity and Cash Flow Challenges − limited cash liquidity and restricted financial flows in conflict-affected areas pose significant challenges to operational continuity, program funding, and staff compensation, potentially disrupting activities and affecting morale.
Financial Instability and Reporting Delays − rising operational costs, delayed financial reporting, and increased funding
pressures may destabilise financial operations, impacting compliance with donor requirements and the timely delivery of programs.
Disruption of Organisational Operations due to technological failures or cybersecurity breaches − outdated IT infrastructure, lack of robust cybersecurity measures, or targeted cyberattacks could disrupt organisational operations, compromise sensitive data, and weaken overall efficiency.
Reputational Damage from External Messaging or Donor/Partner Associations − poorly managed external communications, perceived values misalignment, or Donor/Partner/Supplier associations with controversial groups can result in reputational damage, donor withdrawal, and public backlash.
Loss of Direction and Impact − ineffective leadership, poor strategy execution, or lack of staff retention may lead to a failure in achieving MAP’s long-term strategic objectives, resulting in reduced organisational efficiency and donor confidence.
The following have been identified as the priority risk mitigation actions for the Senior Management team for the coming year:
Advocate for consistent humanitarian access through coordination with stakeholders, including local authorities, international organisations, and partner NGOs, and adapt programme locations and strategies to align with accessible and safe areas, maintaining flexibility to respond to constraints.
Monitor security developments closely, implement deconfliction measures, and conduct risk assessments prior to any field activity. Allocate resources to security-related mitigation efforts and adjust programme plans to ensure safe and secure access.

MAP Trustees’ Annual Report and Accounts 2024

THANK YOU

Ensure compliance with security protocols, support displaced staff, recruit local personnel rapidly to maintain continuity, and utilise staff capacity across the organisation as relevant.
Monitor and support staff physical and mental wellbeing, ensure access to medical and psychosocial support where possible, and address risks of illness and malnutrition. Recruit locally to cover staffing gaps and utilise internal capacity flexibly. Collaborate with partners to assess workforce needs, provide ongoing training and wellbeing support, and build long-term team resilience.
Implement organisational supply chain strategy, including sourcing strategy to support delivery and ensure flexibility of sourcing and build a supply chain and logistics department with dedicated procurement expertise across multiple locations dedicated to managing and resolving supply chain issues. Develop a contingency operational model in case of deregistration, including alternative channels for aid delivery and staffing.
Develop enhanced security and safety protocols for staff in coordination with MAP’s Gaza team.
Strengthen financial monitoring systems and establish clear reporting timelines with the donors and partners, using alternative reporting and monitoring tools where applicable during emergencies to ensure continuity despite access constraints. Include contingency funding for cost fluctuations and maintain communication with stakeholders to provide updates.
Review and test cybersecurity defences regularly, ensuring secure communication tools and staff training and develop an IT crisis management plan and implement continual system monitoring with updates.
Maintain and update a language guide and ‘lines of response’ for consistent communication across the organisation and develop and implement a crisis communication strategy, including training for key spokespersons.
Monitor and review the implementation of MAP’s five-year strategic plan, including KPIs and organisational priorities. Address leadership and staffing challenges by ensuring equitable salaries, workplace flexibility, and adequate staff levels. Support staff well-being through psychosocial support and regular engagement initiatives.

In 2024, we were in awe of the unprecedented generosity across all areas of fundraising, and we extend our deepest gratitude for your extraordinary and unwavering support.

Thank you for standing in solidarity with us in our mission to work for the health and dignity of Palestinians living under occupation and as refugees. And with a special thank you to…

programmes at scale. In an increasingly complex global environment, this support enables MAP to meet our mission with professionalism, agility and impact.

As we have scaled up our response, we thank our institutional donors for their collaboration and support.

Your commitment enabled us to deliver accountable, high-quality and life-saving

Royal College of Psychiatry Sarah Al Hamad Save the Children ShelterBox Tariq Syed Tariq Razzaq The Brand Trust The Culture of Resistance The DH Ross Foundation The National

Gwilym Sainsbury Humanity First Irish Emergency Alliance Imran Yusuf International Rescue Committee Jersey Overseas Aid

Algbra Gwilym Sainsbury Royal College of Psychiatry Alistair S Thomson Humanity First Sarah Al Hamad Alexei and Linda Sayle Irish Emergency Alliance Save the Children AVSI Imran Yusuf ShelterBox Bernard Lo and Anne McGhee International Rescue Committee Tariq Syed Choose Love Jersey Overseas Aid Tariq Razzaq The late John Payne and Eric Smellie The Brand Trust City Retreat Leicester and Muslim Supporters of Leicester Lawrence Waterman The Culture of Resistance Cinema for Gaza Medics Across Continents The DH Ross Foundation Co-operative Group Mike Garty The National David Grundy Muntada Aid The Royal College of Paediatrics & Child Health Dr Graham and Mrs Anne Bryce Muzz The Savitri Waney Charitable Trust Dr Peter Barham and OCHA and Humanitarian Funds Dr Jennie Metaxa-Barham in oPt and Lebanon Troicaire One Ummah UNFPA Farah Idrees and the late Dr Mohammed Idrees Penny Appeal USA UNICEF Forte Securities Mr and Mrs Pountain Waleed Jabsheh Ghassan Karian Read Foundation WHO

…and to all those who took part in our Stride events and those who wish to remain anonymous.

This is the end of the Strategic report.

MAP Trustees’ Annual Report and Accounts 2024

KEY POLICIES AND PROCESSES

DIVERSITY AND INCLUSION

MAP is committed to diversity and inclusion both in the workplace and in our programmes. We are also working to strengthen our approach in this area. Our staff are 68% women and the majority are Palestinian. We are a Living Wage Employer.

CORE HUMANITARIAN STANDARDS

MAP works in accordance with the humanitarian principles of humanity, impartiality, neutrality and independence. Accountability to the communities we serve is central to our ethos. The Core Humanitarian Standard on Quality & Accountability (CHS) sets out 9 commitments that humanitarian organisations make throughout their programme delivery and operations, aiming to put people at the centre of the humanitarian response. As a member of the CHS Alliance, we work in line with these commitments and continuously review our practice.

REMUNERATION

All MAP staff, including its key management personnel, are remunerated according to MAP’s salary structure which is comprised of six salary grades. The trustees, advised by the Finance and Operations Committee, consider annually whether a cost of living award is appropriate based on relevant cost of living indices for the countries of operation, and available budgetary resources.

MEAL

Monitoring, Evaluation, Accountability and Learning (MEAL) is a core component of MAP’s strategy to support resultsbased management (RBM) across all programmes and partners. Through MEAL, MAP ensures the accurate and timely measurement of progress, enabling evidence-based decisionmaking and effective management of resources. To standardise practice and improve reporting, MAP has developed a unified MEAL framework, which is being rolled out across all projects. The framework supports the generation of high-quality reports and analytics, ensuring consistency, comparability, and learning across MAP’s portfolio. In parallel, MAP is delivering a series of training programmes on key MEAL topics to build the capacity of staff and partners engaged in MEAL functions.

SAFEGUARDING

Given the environments we work in and the complexity of our projects, the protection of children and vulnerable adults is critical. We are committed to maintaining the highest standards within our organisation, and to the regular review of our policies, protocols and the training of our staff, volunteers and partners.

GDPR

Protecting the data of the people we support, our donors, and our partners is of paramount importance. Our processes are in accordance with GDPR and our team is fully trained to keep data safe and communications in accordance with the wishes of donors and other stakeholders.

CONSTITUTION AND GENERAL INFORMATION

Medical Aid for Palestinians is a company limited by guarantee which is registered in England & Wales and incorporated in the United Kingdom (Registered no: 03038352), and is a charity registered with the Charity Commission under the Charities Act 2011 (Registered no: 1045315). The liability of Members in the event of the company being wound up is limited to a sum not exceeding £10 each. Its governing document is the Articles of Association.

Mr Iain McSeveny

Ms Melanie Ward

HONORARY POSITIONS

CEO (to 5 Jul 24 including leave Director of Finance & Operations of absence from 28 May 24) (to 28 May 24 and from 9 Sep 24) Mr Sameer Sah Mr Eimon Eldrieny UK Director of Programmes Director of Finance & Operations Ms Fikr Shalltoot (Acting) (from 29 May 24 to 8 Sep 24) Director of Programmes Gaza Mr Eimon Eldrieny Ms Wafa Dakwar Director of Programmes Egypt Director of Programmes Lebanon (Acting) (to 28 Feb 24) Ms Aisha Mansour Ms Shabby Amini Director of Programmes Director of Fundraising West Bank (from 2 Jul 24) Mr Rohan Talbot Ms Amanda Ball Director of Advocacy Director of Fundraising & Campaigns (to 30 Apr 24)

The Baroness Morris of Bolton OBE DL − President Dr Swee Chai Ang FRCS − Patron Sir Terence English KBE FRCS − Patron The Baroness Kennedy of the Shaws QC − Patron

DIRECTORS/TRUSTEES

Prof Nick Maynard – Chair Mr Ade Bamigboye (from 7 Jul 25) – Trustee Ms Muna Abbas (from 28 Mar 25 to 7 Jul 25) (from 28 Mar 25) Mr Richard Makepeace − Chair Ms Muna Wehbe (from 19 Sep 24 to 7 Jul 25) (from 28 Mar 25) Ms Sarah Eldon − Chair Dr Philippa Whitford (to 18 Sep 24) (from 28 Mar 25) Ms Shireen Jayyusi – Vice Chair Ms Dina Hashem (from 28 Mar 25) Ms Hilary Wild – Treasurer Professor Graham Watt Ms Najwa Abdallah (to 21 Mar 24) Mr Ramzi Nasir Ms Katherine Al Ju’beh Ms Mary O’Shea (to 16 Jun 24) Mr Mike Egan Mr Nick Moberly Mr Jacob Burns (from 21 Mar 24 to 5 Sep 24)

AUDITOR

SOLICITORS

Bates Wells LLP Buzzacott Audit LLP 10 Queen Street Place 130 Wood Street London EC4R 1BE London EC2V 6DL

BANKERS

The Co-operative Bank PLC Bank of Palestine 83 Cornhill, London EC3V 3NJ Ramallah, Palestine Barclays Bank Bank Audi SAL Leicester LE87 2BB Ashrafieh Sodeco Branch Europe Arab Bank PLC Beirut, Lebanon 35 Park Lane London W1K 1RB

KEY MANAGEMENT PERSONNEL

Mr Iain McSeveny – CEO (Acting) (from 1 Aug 24 to 8 Sep 24, and from 1 Sep 25)

Mr Iain McSeveny

Co-CEO (Acting) (from 29 May 24 to 31 Jul 24)

Mr. Stephen Cutts – CEO (Interim) (from 9 Sep 24 to 31 Aug 25)

Ms Sue Turrell Co-CEO (Acting) (from 29 May 24 to 31 Jul 24)

REGISTERED OFFICE

50 Featherstone Street, London, EC1Y 8RT

MAP Trustees’ Annual Report and Accounts 2024

OBJECTIVES AND ACTIVITIES

MAP was established in 1984 and is a UK-based, non-governmental, independent, non-political, non-religious charitable organisation which is registered with the Charity Commission. It is a company limited by guarantee, not having a share capital.

We work for a future where every Palestinian has access to a comprehensive, effective and locally-led system of healthcare, and the full realisation of their rights to health and dignity.

To achieve this, we work in collaboration with Palestinian communities and trusted local partners to answer a wide range of health and social needs, from providing vital medical aid in emergencies, to supporting the development of better health services for the long term. We also uplift the voices of Palestinians, and campaign for an end to the barriers to health and dignity that come from living through occupation, displacement, discrimination, and conflict.

Our programmes address:

Humanitarian aid and relief;
Significant gaps in the provision of health services;
Community based health development; and,
Capacity building, including education and training.

MAP works in partnership with local and international organisations, UN agencies and academic institutions to achieve its aims. MAP delivers medical and humanitarian aid in an impartial manner to those most vulnerable and at risk.

In setting our programme each year, we have regard to both the Charity Commission’s general guidance on public benefit and to the advancement of health or the saving of lives. The trustees always ensure that the programmes we undertake are in line with our charitable objects and aims.

Our strategic approach and impact

In 2024, MAP responded to an extraordinary rise in health needs with a bold scale-up of staffing, systems, and services. We recruited more staff across Gaza, the West Bank and Lebanon, while maintaining adequate security checks, to ensure programmes could reach more people. We expanded our logistics and security capacity to support operations in high-risk environments. This included technical specialists to strengthen the quality and rigour of our programming.

To enable faster, more localised response, we decentralised elements of our operations, which ensured continued access and staff safety while streamlining internal approval processes. A range of new supply routes and local partnerships were established to improve the delivery of aid into Gaza despite restrictions. We invested in digital systems to enhance real-time project monitoring, risk management and reporting. Scenario planning and operational learning continued throughout the year to help us adapt effectively to a fast-changing context.

Monitoring progress and measuring impact

To assess success during the reporting period we relied on a systematic data collection and analysis process led by country-level monitoring and evaluation, information management, and reporting staff. MAP continued to use a mix of quantitative and qualitative indicators across our programmes. These included output-based metrics such as the number of patients reached, supplies delivered, and staff trained, alongside regular location-level assessments and partner reporting. We prioritised community feedback, supported by quarterly analysis of complaints, social media comments and direct communications to identify potential risks or areas for improvement.

Our use of grants

Institutional funding plays a vital role in supporting MAP’s long-term goals and expanding the reach of our programmes. Grants from governments, UN agencies and other institutional donors enable us to plan for the longer term, deliver at greater scale, and align our work with global and regional priorities such as gender equity, humanitarian access, and health systems strengthening. These partnerships also strengthen accountability and programme quality,

supporting investment in robust systems for programme design, compliance and reporting. Working through institutional partners, especially multilateral organisations, also enhanced access of aid delivery into Gaza.

Working with and through local partnerships

Local partnerships remained a key element of MAP’s approach, enabling us to reach the most vulnerable people through trusted local partners. During the year, MAP expanded its projects to thematic areas where we did not have much experience in the past and the technical expertise of our partners was vital in implementing such projects. In 2024, we worked with 25 civil society organisations – many of them long-standing – across Gaza, the West Bank and Lebanon. All partners were selected through a robust due diligence process and aligned with MAP’s mission and values. Their deep roots in local communities meant they could access and gain the trust of hard-to-reach populations, particularly in displacement settings. MAP’s local teams maintained close oversight of partner-led programmes, providing support, capacity strengthening and quality assurance throughout delivery.

Strategic aims

As MAP’s immediate focus has been on scale up to address increased needs, we are consolidating our operational growth and ensuring both a strategic short and longer-term focus. In 2024 we continued providing life-saving healthcare in Gaza, including support to local hospitals, delivery of essential medicines and the deployment of Emergency Medical Teams. We scaled up workforce training, maternal and child health, mental health and protection services in Lebanon and the West Bank. We are investing in data collection and analysis to better understand the impact of Israeli aggression on health outcomes, and to expand coverage where Palestinians’ need access to health services. To adapt to the fast-changing environment in all locations, MAP senior managers have been conducting scenario planning exercises, helping to ensure that we are prepared for any eventuality.

As conditions permit, MAP aims to support the recovery and rebuilding of Gaza’s healthcare infrastructure. We hope to resume

multidisciplinary capacity-building visits and continue to support Palestinian-led healthcare through long-term partnerships and investments in people, facilities and systems. Each year, programming builds incrementally towards longer-term outcomes. While the volatile situation in Gaza requires flexible planning, our work remains guided by local needs and long-term health system strengthening goals. As access improves, we are ready to scale further, with a focus on both immediate relief and rebuilding for the future.

Fundraising strategy

Aligned to the organisational strategy, the overarching purpose of MAP’s fundraising approach is to enable MAP supporters to play a long-term role in creating a healthier, more dignified future for Palestinian communities by offering meaningful and lasting opportunities to engage, support and amplify.

To ensure MAP can achieve our strategic ambition of growth and impact, we are committed raising more than £200 million over the strategic period. Accordingly, our fundraising strategic priorities over the coming three years are:

Sustainable growth: through a diverse portfolio, grow value and volume of long-term partners, supporters and donors in the UK and internationally.

Insights-driven: embed a culture of audience and data-driven decision making, developing products that will inspire and maintain support, including Islamic fundraising.

Supporter experience: create sector-beating supporter experiences that surprise and delight, demonstrating impact and sharing challenges to build trust.

To achieve this, our key opportunities include:

Philanthropic giving in the UK and internationally.
Retaining and growing regular givers.

MAP Trustees’ Annual Report and Accounts 2024

Creating a mid-value supporter programme.
Raising quality funding from institutional donors.
Ensuring an ethical approach to our fundraising.
Invest in our donor database to make it easier for funders to donate and create journeys for our supporters.

Developing our support functions

As part of the process of sustaining our activities at higher levels of operations in future years, we undertook a thorough review of our finance, human resources, information technology, risk management, audit and compliance, and procurement functions to strengthen their capacity. This includes reviews of reporting lines, staffing structures and updates to key policies covering financial management, procurement, risk management and due diligence. This work will continue during 2025 including additional resources to strengthen our cyber security procedures.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The organisation is a charitable company limited by guarantee, incorporated on 27 March 1995 and registered as a charity on 29 March 1995.

The company was established under a Memorandum of Association which established the objects and powers of the charitable company. It is governed by its Articles of Association, as amended from time to time (most recently in 2016) to take account of applicable changes in legislation and best practice.

Trustees

We have a policy of advertising openly for new trustees. Formal interviews are conducted, and the successful candidates are voted onto the Board at a Board Meeting. They are given an introduction to the work of the charity by the Chair and Chief Executive and are provided with the information necessary to fulfil their duties.

The Articles of Association allow for at least seven and not more than eighteen trustees to be appointed. It is our policy that trustees can serve up to three terms in office, each of three years’ duration. At the end of each term, they must resign and may stand for re-election; at the end of three terms they must retire from the Board. They may then stand for re-election after a further two years.

The trustees who held office during the financial year and at the date of this report are set out in the Company Information.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 9 to the accounts.

The Board of Trustees meets at least quarterly. There are three established sub-committees of the Board: the Advocacy, Campaigns, and Communications Panel, the Finance and Operations Committee, and the Audit, Risk and Governance Committee. They meet on a quarterly basis to cover all areas under their respective Terms of Reference which allows for effective governance and consideration of all areas of MAP’s work. Committees make recommendations to the Board for approval as appropriate. Individual members of committees may be called upon between committee meetings to provide specific technical advice in relation to MAP’s work.

MAP holds a Trustees’ Indemnity insurance policy to cover legal defence and public relations costs.

Charity governance code and self-assessment

The Board has agreed that the ARGC shall obtain periodic reviews of MAP’s governance arrangements compared with the principles and recommended practices set out in the Charity Governance Code for larger charities. Such reviews:

shall be carried out every two years unless otherwise agreed by the Board;
may be undertaken internally by one or more trustees or co-opted members of ARGC, or externally by a third party with appropriate expertise if agreed by the Board; and,
shall be reported to the Board, with recommendations for strengthening any identified weaknesses.

During 2024 a review of the code was undertaken by the ARGC and a detailed work-in-progress report was discussed when the Board met in September. The review included a detailed self-assessment of trustee knowledge, skills and experience, the results of which informed our recruitment and appointment of five new trustees in March 2025.

Management of the charity

MAP’s Chief Executive Officer, supported by a Senior Management Team, is responsible for the day-to-day running of the charity and manages the staff of the charity on behalf of the trustees, in accordance with a formal Delegation of Authority. There are currently 133 full-time equivalent staff members, compared to 78 in 2023, with most of the new staff focused on the scaling up of our projects in Gaza.

MAP has its headquarters in London. It has offices in Jerusalem, Ramallah, Gaza City and Beirut, which are directly accountable to the Chief Executive. The charity has a number of partner organisations with which it cooperates to deliver its programmes. In October 2023 we rented an office in Cairo, Egypt to support local procurements for Gaza and the co-ordination of emergency medical teams through the Rafah crossing into Gaza. We have submitted an application for MAP to be formally registered with the Egyptian government.

The trustees would like to take this opportunity to thank all the staff and volunteers and reflect that, since 7th October 2023, everyone has been working with great commitment under increasingly difficult circumstances.

Remuneration policy

All MAP staff, including its key management personnel, are remunerated according to MAP’s salary structure which is comprised of six salary grades. The trustees, advised by the Finance and Operations Committee considers annually whether a cost of living award is appropriate based on relevant cost of living indices for the countries of operation, and available budgetary resources.

Partner due diligence

We continue to strengthen our partner due diligence framework. We conduct regular due diligence reviews of all of our existing partners and require initial operational and financial assessments to be prepared for all new partners before we enter into any grants arrangements or memoranda of understanding. We also have due diligence procedures for our medical suppliers in Palestine and Lebanon and we monitor their performance as part of our procurement procedures.

During 2024, due to the levels of conflict in all our areas of operations, we were only able to conduct two partner audits instead of the six we had planned to do.

The charity’s approach to fundraising

We generate funds from a wide range of supporters, who kindly and generously fund our work. This includes individual cash donations, regular gifts, funds raised by members of the public through charity and challenge events, philanthropy, corporate donations and sponsorship, legacies, trusts, foundations, institutional and charity partnerships, and Gift Aid.

We value our supporters very much and we keep them updated on how their donations and gifts are used. We communicate regularly with our supporters through our website, email, social media, newsletters, appeals, and other printed materials. We are available to support fundraisers via phone or email. Our supporters are given an option to control if and how often we contact them and we have processes in place to monitor this.

MAP Trustees’ Annual Report and Accounts 2024

We do not buy any data lists and we never sell our supporters’ data. We have secure systems in place to prevent inappropriate access to data and protect individual privacy.

We do not use professional fundraisers or commercial participators.

Participation in fundraising regulation and compliance with fundraising codes and practice

We are registered with the Fundraising Regulator. We follow the Institute of Fundraising’s Codes of Fundraising Practice and comply with the principles embodied in the codes. Our fundraising activities are not outsourced to external professional fundraisers, and our in-house team is led by a Director of Fundraising.

MAP’s Finance and Operations Committee meets regularly throughout the year to review and monitor fundraising plans and activities. The committee reports to the Board of Trustees at quarterly meetings.

The number of complaints received

MAP’s complaints process is regularly reviewed and is managed within the Fundraising Team by the Head of Fundraising Operations. In 2024 the organisation received twenty six complaints relating to fundraising. This increase, compared with two complaints received in 2023, partially reflects the significant increase in the number of supporters and volume of donations we received in 2024. In 2025 we will conduct a review of all Supporter Care systems and processes, provide additional training and recruit a new role of Supporter Care Manager to lead this work.

How the charity protects vulnerable people

We keep a record of those people that have consented to be contacted by us by post, telephone, or email. We communicate with supporters on a regular basis, but only when they have given us consent, and we take care to communicate with them via their preferred channel. We periodically contract companies to help us produce fundraising appeals in print or online. We do not undertake telephone fundraising campaigns. We do occasionally receive requests from supporters to be removed from our mailing

list. We have clear internal policies to ensure these requests are recorded and we have systems in place to ensure compliance. We are signed up to the Fundraising Preference Service, through which we have received 33 requests from supporters over five years, (six in 2024 and one in 2023).

How we monitor our fundraising activities undertaken by third parties

We know that supporters fundraise on MAP’s behalf and in some cases sign a Memorandum of Understanding to ensure that they represent MAP and fundraise within regulations and the Code of Practice. We supply supporters with a MAP “in support of” logo, to ensure the public know that they are not MAP staff, but volunteer supporters who are fundraising. We also provide supporters with fundraising packs which include advice on safe and legal fundraising practises.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees (who are also directors of MAP for the purposes of company law) are responsible for preparing the trustees’ Annual Report including the strategic report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period.

In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance

with the Financial Reporting Standard applicable to the United Kingdom and Republic of Ireland (FRS 102);

company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

make judgements and estimates that are reasonable and prudent;

In Memoriam – Ms Jean Bowyer Brown

state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and,
MAP staff, trustees, and supporters were sad to learn that Dr Jean Bowyer passed away on 20 January 2025. Jean served as a MAP trustee from 2013 until 2022 and was chair of our Programmes Advisory Panel for several years. Her tireless dedication and commitment to our work was valued by us all and she will be greatly missed. Her passion for improving the health of Palestinian children as well as her knowledge of the context in the occupied Palestinian territory (oPt) and Lebanon made her an exemplary trustee. She provided exceptional guidance to MAP’s programmes teams in designing our neonatal and child health programmes in Lebanon and the oPt, and was highly respected by health professionals in the region. We send our condolences to Jean’s loved ones.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Each of the trustees confirms that:

The Trustees’ Annual Report, which includes the Strategic Report, has been approved by the Trustees on the date below and signed on their behalf by:

so far as the trustee is aware, there is no relevant audit information of which the charitable company’s auditor is unaware; and,

Nick Maynard, Chair

the trustee has taken all the steps that they ought to have taken as a trustee in order to make themselves aware of any 23rd September 2025 relevant audit information and to establish that the company’s auditor is aware of that information.

This confirmation is given and should be interpreted in accordance with the provisions of s418 of the Companies Act 2006.

The trustees are responsible for the maintenance and integrity of the company and financial information included on the

MAP Trustees’ Annual Report and Accounts 2024

INDEPENDENT AUDITOR’S REPORT

OPINION

We have audited the financial statements of Medical Aid for Palestinians (the ‘charitable company’) for the year ended 31 December 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements including the principal accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements:

give a true and fair view of the state of the charitable company’s affairs as at 31 December 2024 and of its income and expenditure for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

BASIS FOR OPINION

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

CONCLUSIONS RELATING TO GOING CONCERN

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt about the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

OTHER INFORMATION

The Trustees are responsible for the other information. The other information comprises the information included in the annual report and financial statements, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

OPINIONS ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Trustees’ report, which is also the directors’ report for the purposes of company law and includes the Strategic Report, for the financial year for which the financial statements are prepared is consistent with the financial statements; and,
the Trustees’ report, which is also the directors’ report for the purposes of company law and includes the Strategic Report, has been prepared in accordance with applicable legal requirements.

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ report including the Strategic Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept by the charitable company, or returns adequate for our audit have not been received from branches not visited by us; or
the charitable company financial statements are not in agreement with the accounting records and returns; or
certain disclosures of Trustees’ remuneration specified by law are not made; or,
we have not received all the information and explanations we require for our audit.

RESPONSIBILITIES OF TRUSTEES

As explained more fully in the statement of responsibilities of the Trustees, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

MAP Trustees’ Annual Report and Accounts 2024

HOW THE AUDIT WAS CONSIDERED CAPABLE OF DETECTING IRREGULARITIES INCLUDING FRAUD

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
we identified the laws and regulations applicable to the charitable company through discussions with trustees and other management, and from our commercial knowledge and experience of the sector;
we focused on specific laws and regulations in both the UK and overseas, which we considered may have a direct material effect on the financial statements or the operations of the charitable company. These laws and regulations included the Charities Act 2011, the Companies Act 2006, employment legislation and safeguarding principles;
we considered the impact of the international nature of the charitable company’s operations on its compliance with laws and regulations;
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and,
identified laws and regulations were communicated within the audit team and the team remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the charitable company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and,
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
performed analytical procedures to identify any unusual or unexpected relationships;
tested journal entries to identify unusual transactions;
assessed whether judgements and assumptions made in determining the accounting estimates set out in the accounting policies were indicative of potential bias; and,
used data analytics to investigate the rationale behind any significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

agreeing financial statement disclosures to underlying supporting documentation;
reading the minutes of meetings of management and those charged with governance;
enquiring of management in the UK and other countries as to actual and potential litigation and claims; and,
reviewing any available correspondence with HMRC and the charitable company’s legal advisors.
There are inherent limitations in our audit procedures

described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

USE OF OUR REPORT

This report is made solely to the charitable company’s member, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s member those matters we are required to state to it in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s member as a body, for our audit work, for this report, or for the opinions we have formed.

Hugh Swainson (Senior Statutory Auditor)

For and on behalf of Buzzacott Audit LLP, Statutory Auditor 130 Wood Street, London, EC2V 6DL

MAP Trustees’ Annual Report and Accounts 2024

Company no. 03038352

STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 31 December 2024

BALANCE SHEET

As at 31 December 2024

(including income and expenditure account)

For the year ended 31 December 2024 (including income and expenditure account)
Note Income from: Donations and legacies 3 Charitable activities 4 Other trading activities 5 Investment activities Total income Expenditure on: Raising funds 6 Charitable activities 7 Total expenditure Net income/(expenditure) and movement in funds 8 Reconciliation of funds: Total funds brought forward Total funds carried forward	Unrestricted £k Restricted £k Total Year Ended Dec-24 £k Total Year Ended Dec-23 £k 34,593 9,183 43,776 30,342 - 9,878 9,878 3,796 1,898 214 2,112 518 786 - 786 49
	37,277 19,275 56,552 34,705
	10,700 - 10,700 2,246 20 24,484 24,504 11,926
	10,720 24,484 35,204 14,172
	26,557 (5,209) 21,348 20,533 18,091 6,644 24,735 4,202
	44,648 1,435 46,083 24,735

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 16 to the financial statements.

BALANCE SHEET As at 31 December 2024	Company no. 03038352	Company no. 03038352
Note Fixed assets: Tangible assets 12 Current assets: Debtors 13 Cash at bank and in hand Liabilities: Creditors: amounts falling due within one year 14 Net current assets Total net assets 15 The funds of the charity: 16 Restricted income funds Unrestricted general funds Total charity funds	£k Dec-24 £k £k Dec-23 £k 134 157 9,365 3,946 45,153 23,548 54,518 27,494 (8,569) (2,916) 45,949 24,578 46,083 24,735 1,435 6,644 44,648 18,091 46,083 24,735

		24,735
		6,644 18,091
		24,735

Nick Maynard Hilary Wild Chair Treasurer 23 September 2025

MAP Trustees’ Annual Report and Accounts 2024

Company no. 03038352

STATEMENT OF CASH FLOWS

For the year ended 31 December 2024

STATEMENT OF CASH FLOWS For the year ended 31 December 2024	Company no. 03038352
Note Net cash provided by operating activities 17 Cash flows from investing activities: Purchase of fixed 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 18	£k Total Year Ended Dec-24 £k £k Total Year Ended Dec-23 £k 21,648 19,199 (9) (59) (9) (59) 21,639 19,140 23,548 4,574 (34) (166) 45,153 23,548

MAP does not have any borrowings or finance lease obligations. Net debt consists therefore exclusively of the cash at bank and in hand.

NOTES TO THE FINANCIAL STATEMENTS

1. ACCOUNTING POLICIES

The charity also estimates the costs associated with overseas staff members’ end of service which is based on a percentage of their existing wage.

a) Statutory information

Medical Aid for Palestinians is a charitable company limited by guarantee and is incorporated in the United Kingdom. The registered office address is 50 Featherstone Street, London, EC1Y 8RT.

e) Going concern

The trustees consider that there are no material uncertainties about the charitable company’s ability to continue as a going concern over the next twelve months from the date of the signing of this report.

b) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: 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 – (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

f) Income

Income, including income from government and other grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, and it is probable that the income will be received and that the amount can be measured reliably.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

The financial statements are presented in sterling and are rounded to the nearest thousand pound.

Donations are recognised when the charity has confirmation of both the amount and settlement date. In the event of donations pledged but not received, the amount is accrued for where the receipt is considered probable. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

c) Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

d) Critical accounting estimates and areas of judgement

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised.

The charity makes estimates and assumptions concerning the receipt of NHS staff time, which is a donated service. The calculation of the estimated financial cost of this aid is based on the time spent by the professionals donating their time and what the salary cost of those professionals would have been if they were employed by the charity.

MAP Trustees’ Annual Report and Accounts 2024

Donated professional services and donated facilities are valued on the basis of the value of the gift to the charity, which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Donated goods are recognised at a value equivalent to their market value. A corresponding amount is then recognised in expenditure at the date the goods are received by our hospital partners in the countries in which we operate.

Grants from government and other agencies have been included as income from charitable activities where these amount to a contract for services, but as donations where the money is given in response to an appeal or with greater freedom of use.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

g) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received/generated for the charitable purposes.

h) Expenditure

Expenditure is recognised once there is a legal or constructive

obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose and those costs of an indirect nature necessary to support them.
Expenditure on charitable activities comprises those costs incurred by the charity in the delivery of its programmes. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

i) Allocation of organisational support costs

Expenditure on organisational support costs are allocated to the particular activity where the cost relates directly to that activity. The cost of the central support of each activity, comprising the UK salary and overhead costs, are apportioned to the charitable and fundraising activities in proportion to the direct expenditures incurred.

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

j) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

k) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation costs are allocated to activities on the basis of the use of the related assets. Assets are reviewed

for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Freehold buildings 50 years
• Fixtures & fittings 5 years • IT equipment 3 years • Motor vehicles 3 years

l) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

m) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short-term deposits with a maturity of under three months from inception. Any accounts with a maturity of more than three months but less than twelve months is treated as a short-term deposit.

n) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

o) Pensions

In the UK MAP makes payments to the personal pension plans of

certain employees in compliance with the regulations for pensions auto-enrolment. In Lebanon and the occupied Palestinian territory, MAP makes financial provisions for staff which are payable at the end of their service. Such amounts are accrued when earned, based on salary and length of service (see note 9). The pension and end of service costs are charged to the Statement of Financial Activities (SoFA) for the period to which they relate. Pension costs are allocated between activities and between restricted and unrestricted funds on the same basis as all other support costs (also see note h).

p) Foreign Currencies

Assets and liabilities expressed in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the end of the month in which the transaction occurred. Both realised and unrealised gains or losses resulting from conversion of foreign currencies have been dealt with in the SoFA.

q) Financial Instruments policy

The charity only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the charity and their measurement basis are as follows:

Financial assets – trade and other debtors are basic financial instruments and are debt instruments measured as set out in note 1.(l) left. Prepayments are not financial instruments.
Cash at bank – classified as a basic financial instrument and is measured at face value.
Financial liabilities – trade creditors, accruals and other creditors are financial instruments, and are measured as set out in note 1.(n) left. Taxation and social security are not included in the financial instruments disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument.

MAP Trustees’ Annual Report and Accounts 2024

2. DETAILED COMPARATIVES FOR THE DECEMBER 2023 STATEMENT OF FINANCIAL ACTIVITIES

In addition to the amount included above under legacy income, we currently have six legacy notifications from estates in the early stages of administration where we are unable to quantify our entitlement.

			Year Ended	Year Ended	Year Ended	Year Ended	Year Ended
			Dec-23 Unrestricted			Dec-23 Restricted	Dec-23 Total	As discussed in the Trustees’ report, the Trustees		are very grateful
				£k		£k	£k	to the medical specialists and institutions	who have generously
Income from:								donated their annual leave time and equipment in medical missions.		support of MAP’s
Donations and legacies			19,552			10,790	30,342
Charitable activities				-		3,796	3,796
Other trading	activities			269		249	518	Donated goods and services Year Ended Dec-24	Year Ended Dec-24		Year Ended Dec-23	Year Ended Dec-23
Investment activities				49		-	49	Total days	Total £k		Total days	Total £k
Total income				19,870		14,835	34,705	NHS specialists: donation of time during annual leave 1,819	537		511	144
Expenditure on:								Donations in kind		-		403
Raising funds				2,246		-	2,246	Donations of medical equipment	843			2
Charitable activities				3,441		8,485	11,926		1,380			549
Total expenditure				5,687		8,485	14,172	4. INCOME FROM CHARITABLE ACTIVITIES
Net income and movement in funds				14,183		6,350	20,533				Year	Year
Total funds brought forward				3,908		294	4,202	The following restricted grants were received:			Ended Dec-24	Ended Dec-23
Total funds carried forward				18,091		6,644	24,735				Total £K	Total £k
								Avaaz:Emergency response in Gaza			-	177
								AVSI Foundation:Emergency response in Gaza			15	-
3. INCOME FROM		DONATIONS AND LEGACIES						Beyond Conflict:Emergency response in Gaza			10	-
								Choose Love:Emergency response in Gaza			459	130
								Humanity First:Emergency response in Gaza			12	9
	Year Ended	Year Ended	Year Ended	Year Ended		Year Ended	Year Ended	lnternational Rescue Committee:Emergency response in Gaza			40	-
	Dec-24 Unrestricted	Dec-24 Restricted	Dec-24 Total	Dec-23 Unrestricted		Dec-23 Restricted	Dec-23 Total	Anonymous:Emergency response in Gaza			2	33
	£k	£k	£k		£k	£k	£k	Anonymous:Emergency response in Gaza			79	-
Gifts	33,323	7,803	41,126	18,909		10,241	29,150	Keep a Child Alive:Emergency response in Gaza			-	16
Donated								MSF:Emergency response in Gaza			107	-
goods and services	-	1,380	1,380		-	549	549	Muntada Aid:Emergency response in Gaza NORWAC:Emergency response in Gaza			18 -	5 247
(see below)								One Ummah Charity:Emergency response in Gaza			72	-
Legacies	1,270	-	1,270		643	-	643	Penny Appeal UK:Gaza MoH recovery – zero stock			-	2
	34,593	9,183	43,776	19,552		10,790	30,342	Penny Appeal USA:Emergency response in Gaza			96	30

4 INCOME FROM CHARITABLE ACTIVITIES (CONTINUED)

The trustees would like to express their gratitude to these funders for their generous grants.

Read Foundation:Emergency response in Gaza	146	-
Salam Charity:Emergency response in Gaza Save The Children:Emergency response in Gaza	- 49	15 -	5. INCOME FROM		OTHER	TRADING ACTIVITIES
ShelterBox:Emergency response in Gaza	697	-
Stichting Vluchteling:Emergency response in Gaza	20	195		Year Ended	Year Ended	Year Ended	Year Ended	Year Ended	Year Ended
TroCaire:Emergency response in Gaza	815	-		Dec-24 Unrestricted	Dec-24 Restricted	Dec-24 Total	Dec-23 Unrestricted	Dec-23 Restricted	Dec-23 Total
UN OCHA:Emergency response in West Bank	412	585		£k	£k	£k	£k	£k	£k
UN OCHA:Preposition trauma and emergency supplies	360	451	Events	1,898	214	2,112	269	249	518
UN OCHA:WASH and IPC Hospitals North Gaza	303	-
UN OCHA:Provison of SRH services in Gaza	781	-
UN OCHA:Emergency response in Gaza	921	592	6. ANALYSIS OF EXPENDITURE ON RAISING FUNDS
UNFPA:Emergency response in Gaza	155	160
WHO:DB Solidarity Polyclinic Medical Point	390	-
WHO:Polio Project (North and South)	581	-		Year Ended Dec-24	Year Ended Dec-24	Year Ended Dec-24	Year Ended Dec-23	Year Ended Dec-23	Year Ended Dec-23
WHO:Nasser hospital rehabilitation in Gaza	1,559	-		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
				£k	£k	£k	£k	£k	£k
Sub-total for Emergencies & Complex Hospital Care	8,099	2,647	Salary costs	803	-	803	659	-	659
UNICEF:MHPSS projects in Lebanon	854	859	Digital fundraising	6,394	-	6,394	149	-	149
Sub-total for Mental Health and Psychosocial Support	854	859	costs Appeals costs	321	-	321	237	-	237
Jersey Overseas Aid:Sexual reproductive health & rights for women/girls with autism/learning difficulties in Gaza	125	66	Donor Recruitment costs	577	-	577	-	-	-
RCPCH:Childhood disability among Palestinian refugees in Lebanon	11	10	Database costs	988	-	988	155	-	155
			Other costs	996	-	996	907	-	907
Sub-total for Disability	136	76	Organisational
			support costs	621	-	621	139	-	139
Arab Fund:Community midwifes in Lebanon refugee camps	-	30	(see below)
Jersey Overseas Aid:Reproductive health and GBV in Gaza	-	37		10,700	-	10,700	2,246	-	2,246
Anonymous:Improving neonatal care in West Bank	93	142
Penny Appeal:Malnourished children Gaza	-	5
UN OCHA:Supporting pregnant women in Gaza	311	-
UN OCHA:Supporting refugee women in Lebanon	385	-
Sub-total for Women’s and Children’s Health	789	214
Total income from charitable activities	9,878	3,796

MAP Trustees’ Annual Report and Accounts 2024

7A. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES (CURRENT YEAR)

7B. ANALYSIS OF EXPENDITURE ON CHARITABLE

ACTIVITIES (PRIOR YEAR)

	Gaza £k	Lebanon £k	West Bank £k	Across all areas £k	Total Year Ended Dec-24 £k		Gaza £k	Lebanon £k	West Bank £k	Across all areas £k	Total Year Ended Dec-23 £k
Grants to partner organisations						Grants to partner organisations
Emergencies & Complex Hospital Care	1,804	-	439	-	2,243	Emergencies & Complex Hospital Care	124	-	138	-	262
Disability	242	100	62	-	404	Disability	263	99	31	-	393
Mental Health and Psychosocial Support	-	820	9	-	829	Mental Health and Psychosocial Support	44	781	83	-	908
Women’s and Children’s Health	171	22	-	-	193	Women’s and Children’s Health	210	36	138	-	384
Direct programme costs						Advocacy and Campaigns	-	-	-	-	-
Emergencies & Complex Hospital Care	12,921	478	1,051	-	14,450	Direct programme costs
Disability	232	-	3	-	235	Emergencies & Complex Hospital Care	5,218	54	627	-	5,899
Mental Health and Psychosocial Support	222	71	70	-	363	Disability	71	6	10	-	87
Women’s and Children’s Health	-	309	141	-	450	Mental Health and Psychosocial Support	2	243	46	-	291
Advocacy and Campaigns	-	-	-	474	474	Women’s and Children’s Health	150	422	91	-	663
Programme implementation and						Advocacy and Campaigns	-	-	-	115	115
monitoring costs						Programme implementation and
Salaries	1,598	225	482	327	2,632	monitoring costs
Other operating costs	688	103	120	5	916	Salaries	824	342	335	171	1,672
	17,878	2,128	2,377	806	23,189	Other operating costs	177	106	101	2	386
Organisational support costs (see below)	1,044 18,922	119 2,247	121 2,498	31 837	1,315 24,504	Organisational support costs (see below)	7,083 585	2,089 158	1,600 112	288 11	11,060 866
							7,668	2,247	1,712	299	11,926

We have taken the exemption from disclosure of the names of the organisations we pay grants to as this disclosure could result in serious prejudice to the recipient organisations.

7. EXPENDITURE ON CHARITABLE ACTIVITIES (CONTINUED)

The majority of our organisational support costs are incurred for the general administration of the charity in the areas of financial management, information technology (I.T.), human resources, London office facilities, legal and governance matters. These costs are allocated to the cost of raising funds and the cost of our charitable activities in proportion to the expenditures incurred in those areas.

Emergencies & Complex Hospital Care

To ensure that MAP is in a position to respond quickly to emergency, crises and conflict situations, to support and enhance communities’ emergency response capacities and to improve access to and quality of essential healthcare services.

Disability

Allocation of organisational support costs Programme costs: Gaza Lebanon West Bank Advocacy and campaigns Cost of raising funds	Total Year Ended Dec-24 £k Total Year Ended Dec-23 £k 1,044 585 119 158 121 112 31 11
	1,315 866 621 139
	1,936 1,005

To identify and support disability projects which support a holistic social model approach to disability in line with the UN convention.

Mental Health and Psychosocial Support

To strengthen and promote services that utilise rights-based, community-led approaches in responding to psychosocial needs within the occupied Palestinian territory and Lebanon.

Women’s and Children’s Health

To improve health outcomes for women and children, by increasing access to quality care and promoting positive health-seeking behaviour.

Advocacy and Campaigns

To improve health outcomes by addressing the barriers to Palestinians’ right to health.

8. NET INCOME FOR THE YEAR

access to quality care and promoting positive health-seeking behaviour. Advocacy and Campaigns To improve health outcomes by addressing the barriers to Palestinians’ right to health. Cost of raising funds 8. NET INCOME FOR THE YEAR	621 139 1,936 1,005
Organisational support costs Total Year Ended Dec-24 £k Total Year Ended Dec-23 £k Staff costs 695 333 Staff recruitment, training and welfare 397 92 Vehicle and travel costs 14 10 Premises and utility costs 240 86 Depreciation 24 14 Bank and finance charges 1 1 Non capitalised IT costs 305 90 Governance costs 226 213 Organisational support costs excluding foreign exchange losses 1,902 839 Foreign exchange losses 34 166 1,936 1,005 This is stated after charging: Depreciation Operating lease rentals: Property Other Auditors’ remuneration (excluding VAT): Audit fees Audits of overseas offices Audits of overseas partner organisations Foreign exchange losses	Total Year Ended Dec-24 £k Total Year Ended Dec-23 £k 32 22 349 50 25 13 40 32 21 30 5 11 34 166

access to quality care and promoting positive health-seeking behaviour.
Advocacy and Campaigns
To improve health outcomes by addressing the barriers to Palestinians’
right to health.
Cost of raising funds
8. NET INCOME FOR THE YEAR

621
139
1,936
1,005

Organisational support costs
Total
Year Ended
Dec-24
£k
Total
Year Ended
Dec-23
£k
Staff costs
695
333
Staff recruitment, training and welfare
397
92
Vehicle and travel costs
14
10
Premises and utility costs
240
86
Depreciation
24
14
Bank and finance charges
1
1
Non capitalised IT costs
305
90
Governance costs
226
213
Organisational support costs excluding foreign exchange losses
1,902
839
Foreign exchange losses
34
166
1,936
1,005
This is stated after charging:
Depreciation
Operating lease rentals:
Property
Other
Auditors’ remuneration (excluding VAT):
Audit fees
Audits of overseas offices
Audits of overseas partner organisations
Foreign exchange losses

Total
Year Ended
Dec-24
£k
Total
Year Ended
Dec-23
£k
32
22
349
50
25
13
40
32
21
30
5
11
34
166

MAP Trustees’ Annual Report and Accounts 2024

9. ANALYSIS OF STAFF COSTS, TRUSTEE REMUNERATION AND EXPENSES, AND COST OF KEY MANAGEMENT PERSONNEL

Total employee benefits including remuneration and pension contributions of the key management personnel (see page 35) for the year to December 2024 were £771k (Dec-23: £588k). In addition, employer national insurance contributions of £63k were paid directly to HMRC in relation to those staff (Dec-23: £42k).

Total Total
Year Ended Year Ended Dec-24 Dec-23 £k £k The charity trustees were not paid and did not receive any benefits from employment with the charity in the year (Dec-23: £nil).
3,624 2,515 No charity trustee received payment for professional or other
211 152 services supplied to the charity (Dec-23: £nil).

Staff costs were as follows:

Salaries and wages

Social security costs

Employer’s pension and end of service benefit costs (see note below)

266 388
Trustees’ expenses representing the payment or reimbursement
4,101 3,055 of travel and subsistence costs totalled £1,241 to two trustees (Dec-23: £4,439 to seven trustees).

All staff costs including those charged to projects are shown above. Additional end of services provisions have been made for the team of midwifes in Lebanon following the collapse of the Lebanese currency and the inability of their social security system to fulfil end of service obligations to those staff.

Aggregate donations from related parties were £850 (Dec 23: £3,538)

With the exception of the above, there are no other transactions with related parties in the current or prior year.

10. STAFF NUMBERS

		10 STAFF NUMBERS
Total	Total	.
The number of employees whose emoluments fell Year Ended	Year Ended
within the following bands were: Dec-24 numbers	Dec-23 numbers	The number of employees in terms of average head count (AHC)
£k		and full-time equivalents (FTE) employed during the year was as follows:
80-90 2	1
70-80 3	3		2024	2024	2023	2023
60-70 2	2		AHC	FTE	AHC	FTE
		Project and support staff	142	100	58	57
Medical Aid for Palestinians operates a defined contribution pension scheme in the UK. In our overseas offices provisions are made for staff which are payable at the end of their service. Such amounts are accrued		Marketing and fundraising Management and administration	19 22	13 13	14 5	13 5
when earned, based on current monthly salaries and length of service.		Advocacy and campaigns	9	7	3	3
During the year the movement on this provision was as follows:			192	133	80	78

Medical Aid for Palestinians operates a defined contribution pension scheme in the UK. In our overseas offices provisions are made for staff which are payable at the end of their service. Such amounts are accrued when earned, based on current monthly salaries and length of service. During the year the movement on this provision was as follows:

£k

11. TAXATION

Opening balance at 1 January 2024 808 Net charge for the year 236 The charitable company is exempt from corporation tax as all its Closing balance at 31 December 2024 (also see note 14) 1,044 income is charitable and is applied for charitable purposes.

12. TANGIBLE FIXED ASSETS

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

	WITHIN ONE YEAR	WITHIN ONE YEAR	WITHIN ONE YEAR
Cost or valuation: At the start of the year Additions in year At the end of the year Depreciation: At the start of the year Charge for the year At the end of the year Net book value: At the end of the year At the start of the year	Freehold property £k Fixtures & fittings £k I.T. equipment £k Motor vehicles £k Total £k 201 14 164 56 435 - - 9 - 9 201 14 173 56 444 102 14 112 50 278 3 - 23 6 32 105 14 135 56 310 96 - 38 - 134 99 - 52 6 157 Dec-24 £k Dec-23 £k Trade creditors 1,003 215 Taxation and social security 791 57 Accruals 4,448 1,801 End of service accruals for overseas staff (also see note 9) 1,044 808 Holiday pay accrual 25 25 Other creditors 1,258 10 8,569 2,916 15A. CURRENT YEAR ANALYSIS OF NET ASSETS BETWEEN FUNDS General unrestricted Restricted Total funds			Dec-24 £k Dec-23 £k 1,003 215 791 57 4,448 1,801 1,044 808 25 25 1,258 10
				8,569 2,916
			General unrestricted Restricted Total funds
		Fund balances at 31 December 2024 are represented by: Tangible fixed assets Net current assets Net assets at the end of the year	£k £k £k 134 - 134 44,514 1,435 45,949
			44,648 1,435 46,083

	General unrestricted £k	Restricted £k	Total funds £k
Fund balances at 31 December 2024
are represented by:
Tangible fixed assets	134	-	134
Net current assets	44,514	1,435	45,949
Net assets at the end of the year	44,648	1,435	46,083

Freehold property is shown at cost of acquisition on 25 March 1992.

Land with a value of £40k (Dec-23: £40k) is included within freehold property and not depreciated.

During the year two mobile clinics with a total cost of £120k were purchased and are currently operating in West Bank. These have not been capitalised as we cannot predict their ecomomic life.

15B. PRIOR YEAR ANALYSIS OF NET ASSETS BETWEEN FUNDS

All of the above assets are used for charitable purposes.

Tax recoverable on gift aid Accrued legacy income Accrued grant income Accrued donation income Prepayments and other debtors 13 DEBTORS	Dec-24 £k Dec-23 £k 5,549 2,236 1,070 636 2,017 402 661 415 68 257 9,365 3,946 Fund balances at 31 December 2023 are represented by: Tangible fixed assets Net current assets Net assets at the end of the year	General unrestricted £k Restricted £k Total funds £k 157 - 157 17,934 6,644 24,578
		18,091 6,644 24,735

MAP Trustees’ Annual Report and Accounts 2024

16A. MOVEMENTS IN FUNDS

16B. PRIOR YEAR MOVEMENT IN FUNDS

16A. MOVEMENTS IN FUNDS	16B. PRIOR YEAR MOVEMENT IN FUNDS
At the start of the year £k Income & gains £k Expenditure & losses £k At the end of the year £k Fund balances at 31 December 2024 are represented by: Gaza Disability - 197 (197) - Gaza Emergencies & Complex Hospital Care 6,530 15,892 (21,281) 1,141 Gaza Mental Health and Psychosocial Support - 166 (166) - Lebanon Emergencies & Complex Hospital Care - 656 (396) 260 Lebanon Mental Health and Psychosocial Support - 1,017 (1,017) - Lebanon Women’s and Children’s Health 80 126 (206) - West Bank Emergencies & Complex Hospital Care - 1,080 (1,080) - West Bank Mental Health and Psychosocial Support - 33 (33) - West Bank Women’s and Children’s Health - 108 (108) - Advocacy Across all areas 34 - - 34 Restricted funds 6,644 19,275 (24,484) 1,435 Unrestricted funds: General funds 18,091 37,277 (10,720) 44,648 Total unrestricted funds 18,091 37,277 (10,720) 44,648 Total funds 24,735 56,552 (35,204) 46,083	At the start of the year £k Income & gains £k Expenditure & losses £k At the end of the year £k Fund balances at 31 December 2023 are represented by: Gaza Disability - 141 (141) - Gaza Emergencies & Complex Hospital Care 250 12,174 (5,894) 6,530 Gaza Mental Health and Psychosocial Support - 19 (19) - Gaza Women’s and Children’s Health 10 281 (291) - Lebanon Disability - 18 (18) - Lebanon Emergencies & Complex Hospital Care - 48 (48) - Lebanon Mental Health and Psychosocial Support - 1,065 (1,065) - Lebanon Women’s and Children’s Health - 169 (89) 80 West Bank Disability - 17 (17) - West Bank Emergencies & Complex Hospital Care - 705 (705) - West Bank Mental Health and Psychosocial Support - 28 (28) - West Bank Women’s and Children’s Health - 169 (169) - Advocacy Across all areas 34 1 (1) 34
	Restricted funds 294 14,835 (8,485) 6,644
	Unrestricted funds: General funds 3,908 19,870 (5,687) 18,091
	Total unrestricted funds 3,908 19,870 (5,687) 18,091
	Total funds 4,202 34,705 (14,172) 24,735

17. RECONCILIATION OF NET INCOME TO NET CASH FLOW PROVIDED BY OPERATING ACTIVITIES

19. OPERATING LEASE COMMITMENTS

The charity’s total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

Dec-24 Dec-23 £k £k

Net Income for the reporting period (as per the statement of financial activities) Depreciation charges Increase in debtors Increase in creditors Foreign exchange losses Net cash provided by operating activities	21,348 20,533 32 22 (5,419) (2,391) 5,653 869 34 166 21,648 19,199 Property Dec-24 £k Property Dec-23 £k Equipment Dec-24 £k Equipment Dec-23 £k Less than one year 438 50 22 8 One to five years 524 - 3 5 962 50 25 13 20. LEGAL STATUS OF THE CHARITY	Property Dec-24 £k Property Dec-23 £k Equipment Dec-24 £k Equipment Dec-23 £k 438 50 22 8 524 - 3 5
		962 50 25 13

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £10.

18. ANALYSIS OF CASH AND CASH EQUIVALENTS

Cash at bank and in hand Total cash and cash equivalents	1 Jan 2024 £k Cash flows £k 31 Dec 2024 £k 23,548 21,605 45,153
	23,548 21,605 45,153

MAP Trustees’ Annual Report and Accounts 2024

Medical Aid for Palestinians 50 Featherstone Street London England EC1Y 8RT

+44 (0)20 7226 4114 info@map.org.uk www.map.org.uk

Registered Charity No: 1045315

CONTENTS

03 WHERE WE WORK

14 SUPPORTING

22 ADVOCATING FOR

29 FINANCIAL REVIEW

LEBANON

WEST BANK

A MESSAGE FROM STEPHEN CUTTS

365 DAYS OF SAVING LIVES

MARCH APRIL

MAY

JUNE

SEPTEMBER

2 2 Th SNe: a, ee ee STRATEGIC REPORT

ON THE FRONTLINE OF GAZA’S DEEPENING HUMANITARIAN CRISIS

RESTORING ACCESS TO MEDICAL CARE

REACHING COMMUNITIES AFFECTED BY ATROCITIES

RAPID WATER RELIEF

SUPPORTING DIVERSE NEEDS

RESPONDING TO DEEPENING FOOD INSECURITY

URGENT MENTAL HEALTH SUPPORT

DELIVERING URGENT CARE IN THE WEST BANK

MOBILE HEALTHCARE FOR MARGINALISED COMMUNITIES

RESPONDING TO THE ONGOING MENTAL HEALTH CRISIS

EMERGENCY SUPPORT FOR DISPLACED PALESTINIANS IN LEBANON

MENTAL HEALTH SUPPORT FOR CHILDREN AND YOUNG PEOPLE

18,638 CHILDREN AND ADOLESCENTS WERE REACHED THROUGH STRUCTURED PSYCHOSOCIAL ACTIVITIES

MATERNAL AND NEWBORN CARE FOR MOTHERS AND CHILDREN IN CRISIS

ADVOCATING FOR PALESTINIAN RIGHTS WORLDWIDE

COMMUNITIES 1 TAKING THE LEAD

STRENGTHENING 2 NETWORKS

SHIFTING 3 NARRATIVES

MOBILISING 4 THE PUBLIC

PROMOTING 5 BETTER POLICY

In 2024, this included:

OUR PLANS AND PRIORITIES FOR THE FUTURE

GAZA

WEST BANK

LEBANON

FINANCIAL REVIEW

RESERVES POLICY

ASSET VALUES

DONATED GOODS AND SERVICES

Time donated by NHS specialists

Donated medical equipment

TREASURY MANAGEMENT POLICY

PRINCIPAL RISKS AND UNCERTAINTIES

THANK YOU

KEY POLICIES AND PROCESSES

DIVERSITY AND INCLUSION

CORE HUMANITARIAN STANDARDS

REMUNERATION

MEAL

SAFEGUARDING

GDPR

CONSTITUTION AND GENERAL INFORMATION

HONORARY POSITIONS

DIRECTORS/TRUSTEES

AUDITOR

SOLICITORS

BANKERS

KEY MANAGEMENT PERSONNEL

REGISTERED OFFICE

OBJECTIVES AND ACTIVITIES

Our programmes address:

Our strategic approach and impact

Monitoring progress and measuring impact

Our use of grants

Working with and through local partnerships

Strategic aims

Fundraising strategy

Developing our support functions

STRUCTURE, GOVERNANCE AND MANAGEMENT

Trustees

Charity governance code and self-assessment

Management of the charity

Remuneration policy

Partner due diligence

The charity’s approach to fundraising