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← St. John Of Jerusalem Eye Hospital

2024-12-31-accounts

St. john of Jerusalem Eye Hospital Company No: 3867950 Charity No: 1080185 ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Contents Page Legal and Administrative Information Trustees, Report Independent Auditors. Report 11 Statement of Financial Artivities 14 Income and Expenditure Account 14 Balance Sheet 15 Notes to the Financial Statements 16

Legal and Administrative Information Registered and Principal Office 4 Charterhouse Mews London ECIM 6BB United Kingdom Bankers National Westminster Bank PIC 134 Aldersgate Street London ECIA 4JB United Kingdom Bankers in the occupied Palestinian territories Bank of Palestine PLC Hebron Road P.0. Box 765 Bethlehem Independent Auditors Pricewaterhousecoopers LLP Savannah House, 3 Ocean Way, Southampton S014 3TJ United Kingdom

SL John of Jerusalem Eye Hospital Trustees. Report For the year ended 31 December 2024 Introduction Strategic Report OUR STRATEGY 2023-2025 The Trustees present the Trustees, report along with audited financial statements of SL John of Jerusalem Eye Hospital (the Company or SJJEH) for the year ended 31 December 2024. The financial statements have been prepared in accordance with Charities Act 2011, and with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the UK Companies Act 2006. The 2023-2025 Strategic Plan was developed through the collaborative efforts of the SJJEH'S Board of Trustees, the senior management team, and staff. MISSION: SJEH is a centre of excellence providing ophthalmic care of high quality to the people of the OPT regardless of ethnicity, religion, social class, or ability to pay. St. John of Jerusalem Eye Hospital was formally incorporated as a private company limited by guarantee in October 1999 under the UK Companies House registration number 3867950. Its MemoranduTn and Articles of Association govern the Company. It is registered as a UK charity having the Charity Number 1080185. VISION: SJJEH will work to address avoidable blindness in the OPT and be recognised as the leader in the provision of quality eye care in the West Bank, and the Gaza Strip. The Charity's operations are centralised in the Occupied Palestinian Territories where it runs Day Hospitals in Hebron and Gaza, and a Clinic in Anabta. OUR STRATEGY IS CENTERED ON OUR CORE VALUES: Compassion: Providing eye care with empathy and willingness to promote wellbeing Accountability: Accepting responsibility for continuous performance & improvement, embracing change & seeking new opportunities to serve Respect: Honouring the dignity and diversity of each person Excellence: Providing exceptionally high quality and advanced care Objects of the Charity The Companys objects are the relief of sickness and the preservation and protection of health, in particular, but not exclusively, by maintenance and development of St. Iohn Eye Hospital in the Occupied Palestinian Territories (oPt) or elsewhere and the clinical, teaching and research activities connected therewith.

SL John of Jerusalem Eye Hospital Trustees. Report For the year ended 31 December 2024 OUR STRATEGIC AIMS: Our strategy outlines how we will continue our mission through six strategic aims.. SERVICES: Provide eye care which is of the highest quality, accessible and patient centred. CLINICAL DEVELOPMENTS: Lead ophthalmic education, research. and innovation. PEOPLE AND STAFF: To be the employer of choice in our community TECHNOLOGY& DATA: Integrate securetechnologyand data governance with all core asperts of the company s clinical work. GOOD GOVERNANCE & PARTNEILSHIPS: Ensure the Group's good governance and strengthen partnerships, communications, and marketing locally and worldwide. FINANCES: Ensure financiallysustainableservices. It should be noted that our strategywas developed prior to the current war in Gaza. Much of what we had planned, especially in Gaza, will be severely delayed by the current situation.

SL John of Jerusalem Eye Hospital Trustees. Report For the year ended 31 December 2024 Review of the Year / Achievements and Performance against Objectives Gaza treated which was over 9.500 outpatients compared to 11,300 in 2023. With the continuation of the war and the displacement of the staff to the southern parts of the Gaza Strip, the Hospital remained nonfunctional in 2024. However, the Board of Trustees approved a three- phase medical intervention plan which started in April 2024. Phase one, which essentially focuses on the provision of primary eye care services. commenced on 20th of April and phase two which focuses on the treatment of Diabetic Retinopathy was established in September 2024. We have continued to face challenges in securing medical supplies to Gaza including the delivery oftwo LASER machines and regular supply of Avastin injections. We continue to work closely with the World Health Organization and the Jordanian Royal Hashemite Court to secure the delivery of medical supplies, essential for phase two of the plan. Our Anabta Clinic is accessible for the I rnillion residents in Anabta and surrounding Nablus, Tulkarem and Jenin. Those living in the area number amongst the poorest in the oPt. Many of its residents are refugees from Gaza, and it's easily accessible to many who can't journey to our other services. There is a particularly high prevalence of diabetic retinopathy in this area of the West Bank No major operation was undertaken at the clinic during the year. Hebron Our Hebron Hospital is a vital source of eye care in an area that is particularly affected by the movement restrictions in the West Bank The hospital provides sight-saving treatments such as cataract and laser eye surgery to treat diabetic retinopathy, and serves the 640,000 people who live in and around Hebron. including the semi-nornadic Bedouins. In total, and since April 2024, over 31,000 patients were treated in Gaza including 213 patients received sight saving intravitreal Avastin injections and 159 diabetic patients received LASER treatments. Our Hospital treated over 15.800 (2023, 13.000) patients in 2024, including performing 654 (2023, 600) major operations. Anabta Financial Review The clinic continues to operate on two floors within the Red Crescent Society leased premises. The cost of the ongoing operations of the Company in Gaza and the West Bank amounted to £2.5m (2023. £3.9m), while total patient and voluntary income amounted to £3.Im (2023, £3.7m]. The overall net movement in funds was a surplus of £0.7m (2023. £0.7m deficit) In 2024, our Anabta clinic witnessed another decrease in the number of patients

SL John of Jerusalem Eye Hospital Trustees. Report For the year ended 31 December 2024 including exchange gains of £77k. The principal hospital in Nablus City. The total cost for this component of operating costs (excluding the project is estimated at circa £3million including impairment loss) relates to personnel; 44% (2023, 55%). The Company remains heavily the cost to purchase the property. The project dependent on voluntary incotne which. in the was funded byThe Prioryin the USA ofThe Order main, is obtained as a result of the fundraising of St John, The David and Molly Pyott Foundation, efforts of other Group companies. The Australian Department of Foreign Affairs Reserves and Trade (DFATJ, and the Groups general At 31 December 2024, reserves totalled £5,169k reserves estimated at £1.2million. The project (2023, E4.519k) including restrirted funds of was completed in March 2025. £49k (2023, £920k) leaving £5.120k (2023, £3,599k) unrestrirted (comprising £3,170k in tangible fixed assets and £1.950k in net current assets). The Trustees review annually the need Working with Fred Hollows Foundation and for reserves in line with the guidance issued by partners in Jordan, SJJEH has advanced plans to the Charity Commission. In undertaking this provide first aid mental health counselling for review, the Trustees take into account general our Gaza staff. We also plan to train a focal mental reserves available elsewhere in the Group. The health specialist/ counsellor in Gaza to deal with Trustees recognise the need to maintain, as the ongoing staff mental health issues. circumstances allow, the level of general reserves within the Company to ensure that it SJJEH plans are highly influenced and will be can continue to run efficiently with adequate dictated, by the security situation on the ground. working capital. This is intended to be achieved We plan to: through a renewed focus on cost-cuttin& A) Continue to provide outreach services at two revenue generation, the introduction of new locations in the south and middle of the Gaza sources of revenue, and enhanced fundraising Strip. activities to ensure financial resilience and B) Strengthen our provisions of eye care in the sustainability for the future. Thus. unrestrirted North (currently working in two locations). reserves need to be maintained to equate to at C) Continue with phases one and two of the least 18 months running costs (equivalent to current plans. £3.6m). The charity is maintaining higher levels D) plan for renovation/restoration as the of reserves as there are a number of current Hospital building was found restorable following political threats that have the potential to be a comprehensive building survey that was unresolved in the near future. conducted in early 2025. This will require a assive fundraising effort to raise sufficient funding to restore, refurbish and re-equip the hospital. E) Renovate the Outpatient department first before moving to the more complex facilities Nablus Hospital such as the operating theatres. Due to the unstable political situation, movement F) Approach the Palestinian Ministry of Health restrictions and the continuous decline in the and demand the retrieval of our equipment and number of patients within our Anabta Clinic, the Van taken by the ministry for safe keeping. Board has approved a plan of relocating the G) Coordinate with the Israeli Border Control Authority to ship additional equipment and a Anabta Clinic and the establishment of a new day generator to Gaza in anticipation for the commencement of work at the Hospital. Gaza Hospital Plans for 2025

SL John of Jerusalem Eye Hospital Trustees. Report For the year ended 31 December 2024 legacy giving in order to mitigate this risk as well as a focus on major gifts for core costs. No timeline can be determined to accomplish this projert, which will be largely dependent on the status of our building the availability of building Operationally. patient and staff access to materials. movetnent of supplies across the Jerusalem is crucial to the continuation of our border, as well as available funding. ability to provide eye care services in the occupied Palestinian territories. Working in a volatile region has inherent risks. Gaza has its own risks. As is currently experienced and since 7th of October 2023, the situation could escalate at any time as instability and strife continues to affect the neighbouring countries, a particular current concern. Principal Risks & Uncertainties Great emphasis continues to be placed covering risk management - clinically. operationally and financially. A comprehensive risk management policy is in place along with a risk register of all clinical, operational, financial, external, political and governance risks. The risk register is continuously reviewed by the relevant committees with particular focus on residual risks. The Clinical Governance Committee continues its regular review of all medical and nursing policies and protocols in addition to instigating and reviewing clinical audits and investigating clinical complications and 'near misses,. The Board engages independent firms of accountants to carry out internal audit programmes on the financial controls in operation within the CoMpan￿S activities. A key risk which SJJEH faces continues to be financial. The position has been exacerbated by the political and economic uncertainties arising in the areas that the charity operates can cause volatility in the exchange rates for the currencies the charity uses. The charity artively monitors the likely movements in these exchange rates and takes appropriate steps to protect its assets and incotne. The position has also been exacerbated by changes to the statutory level of minimum wages and the increased levels of inflation. SJJEH relies heavily on voluntary income received mainly from donors in the Middle East, Europe, the United Kingdom and the United States. In the current global financial situation, it remains a great challenge to continue to attract core funding from existing and new sources. The fundraising strategy includes a focus on endowment and Financial Risk Management Liquidity is a recurring issue, especially with the prolonged payment pattern of the Palestinian Authority due to its operational needs. The parent company i.e. the Group therefore sets aside a portion of the investment portfolio as a cash deposit, in order to ensure it will be able to meet its operational needs. International currency exchange movements are an additional risk. Wherever possible purchasing commitments are made to suppliers in the currency of the source of funding for that expenditure. which is usually US Dollars.

SL John of Jerusalem Eye Hospital Trustees. Report For the year ended 31 December 2024 DIRECTORS, REPORT changes. using a range of sources and taking account of affordability. Management consult with the finance. payroll and remuneration, and HR committees of the Board, and a pay review proposal is submitted to the Board who makes the decision on the proposal. Fundraising Statement SIJEH as a charity with income over £lm is required to make a statement regarding its fundraising artivities in accordance with the Charities Act 2016. Fundraising activities are carried out on behalf of SJJEH by our own in- house fundraising staff and by volunteer fundraisers. We do not consider volunteer fundraisers to be acting as legal representatives for the charity as we have not formally contracted them to fundraise on our behalf. Our small team of in- house fundraising staff are fully trained on fundraising regulations and have been made aware of relevant policy procedures. We ensure that we protect vulnerable persons from unreasonable intrusion into their privacy. persistent approaches or undue pressure to give by using a personal approach to fundraising. We do not use professional fundraisers or commercial participators in any of our activities and we are registered with the Fundraising Our Annual Report sets out our artivities, Regulator. No complaints were received by SIJEH achievements and performance during the year, in relation to its fundraising during the relevant which are directly related to the objects and period and, after due enquiry, we are not aware purposes for which SIJEH exists. SJIEH achieves of any breaches of the regulations of the its principal objertives through the delivery of Fundraising Regulator committed by SJJEH. services to members of the public in the West Bank and Gaza without regard for any distinction by race, c13ss or religion. Future Developments and Financial Risk Management Future developments and financial risk tnanagement and exposure to financial risks are detailed in the Strategic Report. Public Benefit The Trustees have given due regard to the Charity Commission's General Guidance on public benefit when planning the charity's activities. Remuneration policy The Public Benefit from SJJEH'S activities is: All roles within the Company are evaluated in order to determine where it fits on our pay scale. The salaries within the scale are determined by the market rates for an equivalent position. In exceptional cases, where the market information supports it, salaries may be above the top of the band. Each year, the payroll budget is reviewed, based on legislative, statutory and market the provision and development of clinical and surgical ophthalmic services to patients at the Hebron & Gaza Hospitals and the clinic in Anabta:

SL John of Jerusalem Eye Hospital Trustees. Report For the year ended 31 December 2024 the exemption from charge when the relevant authority does not finance the treatment and the patient is unable to pay all or part thetnselves; the teaching and training artivities at the Hospitals which enhance the quality of service delivered and also increase the pool of qualified ophthalmologists, specialist nurses and allied healthcare professionals within the region; the research activities into endemic diseases affecting the Palestinian population; and our services enhance education and employment prospects and contribute to economic growth. Further details of the above are set out in Note I to the Financial Statements. Having assessed the combination of all these various matters. and a written agreement from the Group to provide such financial support as is required to enable the Company to fulfil all of its obligations as they fall due, the Board of Trustees have a reasonable expectation that SJJEH has adequate resources to continue in operational existence for the period to December 2026, being a period of at least 12 months from the date of approval of the financial statements. For these reasons, the Board of Trustees have adopted the going concern basis of preparation the financial statements. Going concern Governance and Management The sole member ofthe Company, since 31 March The Trustees must satisfy themselves as to 2011. is SL John of Ierusalem Eye Hospital Group, SIIEH'S ability to continue as a going concern for (the Group) which appoints the Board of a minimum period of 12 months from the date of approval of the financial statements. Directors/Trustees of the Company (the Board). The Trustees have produced detailed, yet The Board manages the business and affairs of adaptable, business plans that consider SJJEH'S the Company and usually meets three times a forecast and projected activity. the related year. At its meetings, the Board reviews the financial budgets, cash flows and liquidity for the performance of the Company and, in particular, period to December 2026. the performance of the hospitals in Gaza and The Trustees have also considered in their Hebron, and the clinic in Anabta. The Board also assessment of going concern the impart of a challenging, yet reasonably plausible. downside considers and approves the operational and scenario (sensitivity analysis) on the Company's capital budgets. The Steering Committee meets liquidity position. Under this scenario, SJIEH three times a year between the three Board projerts to have sufficient liquidity through the rneetings to maintain momentum on Board period to December 2026. matters between meetings. Nevertheless, the Trustees have sought to identify certain mitigating artions that could be implemented, in order to provide additional liquidity or reduce cash outflows, so as to ensure that SJJEH can maintain sufficient liquidity over the period to December 2026 maintaining a balance between supporting the activity that is crucial to delivering the objerts of the charity, whilst ensuring the long-term financial sustainability of SJJEH. The Board is aware of the codification of Directors. duties under the Companies Act 2006 and takes these duties into account in consideration of SJJEH'S activities. New Trustees are selected in consultation with the Board to maintain an appropriate balance of skills, experience and diversity. Trustees are appointed for a term of three years and may be reappointed for two further terms of three years

SL John of Jerusalem Eye Hospital Trustees. Report For the year ended 31 December 2024 and are not normally eligible for a further reappointment. An induction programme is in place for new dirertors. The Board currently has the following Committees: The Board appoints the Chief Executive who reports to the Chairman and is accountable to the Board. The Chief Executive is Dr. Ahm3d Ma'ali, appointed from May 2019. Steering Committee Finance Committee. Investment Committee Audit Committee, Fundraisin& Marketing & Communication Committee Strategy and Planning Con]mittee Clinical Governance Committee Honours and Awards Committee. Payroll and Remuneration Committee Human Resources Committee Guild Liaison Digital and IT Committee The Trustees, who are also the dirertors for the purpose of UK company law, during the year and at the date of this report, are listed below: Sir Andrew Cash (Chairman) Mr. C. Hoult (Treasurer and Cornpany Secretary) Miss. H. Dodds (Forsyth) Mr. P. Hackwood Mrs. A. Bhatia Ms. l. Levin "Non-trustees are appointed to these committees Dr. M. Abu-Ramadan (reappointed for their expertise. January 2024: resigned l April 2024) Dr D.H. Verity Mr. J. Ingham Clark Mr. J Macaskill Mr. T. Jones Mr. D.E.I Pyott Ms D. Corner (resigned 30 November 2024) Mr. J von Einem Ms H. Winterton (appointed November 2024) Each committee has terms of reference, which were updated in 2024. Charity Trustee Indemnity insurance is provided at a cost of £12,699 [2023, £13,433) to cover the charity. trustees and officers against potential claims and losses.

SL John of Jerusalem Eye Hospital Trustees. Report For the year ended 31 December 2024 Statement of Trustees, Responsibilities The Trustees (who are also directors of St. John of Jerusalem Eye Hospital for the purposes of company law) are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and regulation. to show and explain the charitable company s transactions and disclose with reasonable accurary 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. Company law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have prepared the financial statements in accordance with United Kingdom Accounting Standards. comprising FRS The Trustees are responsible for the 102 "The Financial Reporting Standard maintenance and integrity of the charitable applicable in the UK and Republic of Ireland", and companys website. Legislation in the United applicable law (United Kingdom Generally Kingdom governing the preparation and Accepted Accounting Practice). dissemination of financial statements may differ Under company law the Trustees must not from legislation in other jurisdictions. approve the financial statements unless they are satisfied that they give a true and fair view of the In so far as the Trustees are aware at the time of state of the affairs of the charitable company and approving our Trustees. Annual Report: of the incoming resources and application of (a) there is no relevant audit information of resources, including the income and expenditure, which the company's auditors are unaware; and of the charitable company for that period. In (b) the Trustees have taken all the steps that they preparing these financial statements, the ought to have taken as Trustees in order to make Trustees are required to: themselves aware of any relevant audit select suitable accounting policies and then information and to establish that the company s apply them consistently: auditors are aware of that information. observe the methods and principles in the Statement Recommended Practice: Accounting and Reporting by Charities: make judgments and estimates that are reasonable and prudent; state whether FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" has been followed, subject to any material departures disclosed and explained in the financial statements,. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient The Trustees, Report (including the Strategic Report) on pages 2 to 10 was approved by the Trustees and signed on their behalf by: Sir Andrew Cash Chairman, Board of Trustees, St. John of Jerusalem Eye Hospital Company No. 3867950 Date:04108/2025 io

Independent Auditors. Report to the Members of SL John of Jerusalem Eye Hospital Report on the audit of the financial statements least twelve months from the date on which the financial statements are authorised for issue. 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. Opinion In OUT opinion, St. John of Jerusalen] Eye Hospital's financial statements (the "financial statements"): give a true and fair iqeiy of the state of the charitable company's affairs as at 31 December 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended. have been properly prepared in accordance Mqth United Kingdom Generally Accepted Aceoiinting Practice (United Kingdom Accounting Standards, ineluding FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applicable law). and have been prepared in accordance with the requirements of the Ci)mpanies Aet 2006. We have audited the financial statetnents, ineliided Mrythin the Annual Report and Finaneial Statements (the "Annual Report"), Ivhieh eompri.8e: the Balanee Sheet as at 31 Deeerllber 2024; the Statement of Financial Actiiqties (including income and expenditure accoiint) for the }'ear then ended" and the notes to the financial statements. which include a description of significant accounting policies. However, because not all future events or Conditions can be predicted, this conclusion is not a guarantee as to the eharitable COMpan￿S ability to continue as a going concern. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Reporting on other information The otherinforniation comprises all of the information in the Annual Report other than the financial statements and our auditors, report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, accordinglj, we do not express an audit opinion or, except to the extent otheThwe explicitl}' stated in this report, any forni of assurance thereon. Basisfor opinion In connection Mryth our audit of the financial statetnents, our responsibility is to read the other infornation and, in doing so, Consider M,hether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherhryse appears to be materially misstated. If we identify, an apparent material inconsistency or materia] misstatement, MTe are required to perform proeedures to conclude whether there is a material misststement of the financial statements or a material mi&statement of the other inforn]ation. If, based on the York we haiTe perfornied, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report based on these responsibilities. We conducted our audit in accordance with International Standards on Auditing (UK) ("ISAs (UK)") and applicablc law. OUT responsibilities under ISAS (UK) are further described in the Auditors. responsibilities for the audit of the financial statements seetion of our report. We beliei e that the audit eNqdence we haN'e obtained is sufficient and appropriate to provide a basis for our opinion. Independence We remained independent of the charitable company in accordance with the ethical requirements that are releTr"ant to our audit of the financial statements in the UK, which includes the FRC'S Ethical Standard and li'e have fulfilled our other ethical responsibilities in accordance with these requirements. Conclusions relating to going concern With respect to Strategic Report and Trustees, Report, ive also considered whether the disclosures required by the UK Companies Act 2006 and Charities Act 2011 have been included. Based on the work we have perforn]ed, M'e hal'e not identified any material uncertainties relating to eN"ents or conditions that, individuallv or collectii'ely, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at Based on our work undertaken in the course of the audit, the Companies Act 2006 requires us also to report certain opinions and matters as described below. li

Independent Auditors. Report to the Members of SL John of Jerusalem Eye Hospital Strategic Report and r￿￿tees'Rep0rt Irregularities, including fraud, are instances of non- compliance ivith laws and regulations. We design procedures in line ￿th our responsibilities, outlined aboiye, 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. Based on our understanding of the charitable company and its industry'/eni'ironment, Ive identified that the principal risks of non-compliance with laws and regulations related to the Companies Act 2006 and the Charities Act 2011, and we considered the extent to vhich non-compliance might have a material effect on the financial statetnents. We also considered the direct impact of these laN¥s and regulations on the financial statements. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and detertnined that the principal risks were As explained more full}. in the Statement of T￿￿tees. related to posting of inappropriate journal entries and Responsibilities, the trustees (who are also the manipulation of key accounting judgements and directors of the charitable eompanv forthe purposes of estimates. Audit procedures performed by the company law) are responsible for the preparation of engagement team included: the financial statements in accordance V*ith the Testing journal entries where we identified partieular applicable frameThork and for being satisfied that they fraud risk eriteria. give a true and fair view. The t￿￿teeS are also responsible for such internal control as they deterniine Testing estimates and judgements made in the is necessary to enable the preparation of financial preparation of the financial statements for indieators statements that are free from material misstatement. of bias. whether due to fraud or error. In our opinion, based on the work undertaken in the course of the audit the infonnation gii'en in the Strategie Report and the Trustees, Report for the year ended 31 December 2024 is consistent with the financial statements and has been prepared in accordance with applicable legal requirements. In light of the knowledge and understsnding of the charitable company and its eniironment obtained in the course of the audit, we did not identify any material misstatements in the Strategic Report and the Trustees, Report. Responsibilitiesfor thefinancial statements and the audit Responsibilities of the trusteesfor thefinancial StateTnent5 Keiiewing minutes of meetings of the Board of Trustees and Board subcommittees, and reTrTieMing the terms and conditions of significant contracts and agreements. Holding discllssions with the trllstees and management to identty significant or unusual transactions and knoMry] or suspeeted instances of fraud or non-compliance applicable laws and regulations. Assessing financial statement disclosures, and agreeing these to supporting evidence, for compliance with applicable and regulations. There are inherent limitations in the audit procedures described aboi'e. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to eirents and transactions reflected in financial statements. Also, the risk of not detecting a material misstatement due to fraud is higherthan the risk of not detecting one resulting from error, as fraiid may iniToIN"e deliberate concealment by, for example, forger5' or intentional misrepresentations or through collusion. A further description of our responsibilities for the audit of the financial statements is located on the In preparing the financial statements, the trustees are responsible for assessing the charitable cotnpanvs 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 companN" or to cease operations, or haTr'e no realistic alternative but to do so. Auditors, responsibilitiesfor 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 aiiditors, report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordan￿ with ISAS (UK) will alivajs 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. 12

Independent Auditors' Report to the Members of St. John of Jerusalem Eye Hospital

FRC's website at: www .frc.org. uk/ a uditorsresponsibilities. This description forms part of our auditors' report.

Use of this report

This report, including the opinions, has been prepared for and only for the charitable company's members as a body in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and for no other purpose. We do not, in giving these opinions, accept or assume responsibility for any other purpose or to any other person to whom this report is shown or into whose hands it may come save where expressly agreed by our prior consent in writing.

Other required reporting

Companies Act 2006 exception reporting

Under the Companies Act 2006 we are required to report to you if, in our opinion:

• we have not obtained all the information and explanations we require for our audit; or

• 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

• certain disclosures of trustees' remuneration specified by law are not made; or

• the charitable company financial statements are not in agreement with the accounting records and returns.

We have no exceptions to report arising from this responsibility

Sasha Lewis (Senior Statutory Auditor) For and on behalf of PricewaterhouseCoopers LLP Chartered Accountants and Statutory Auditors Southampton Date: 08 August 2025

13

St. John of Jerusalem Eye Hospital Statement of Financial Activities (including income and expenditure account) For the year ended 31 December 2024

Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2024
2024
2024
2023
Notes
£'000
£'000
£'000
£'000
E~~EE~~
~~ws.~~
~~Am Owme-.q_<wewrr~~
~~oO~~
~~“"m~~
~~—~~
Income
Income from donations and legacies
3
47
2,455
2,502
2,245
Income from charitable activities
4
586
586
Total income
633
2 455
3,088
1,486
3,731
ee
~~ah~~
Expenditure
Expenditure on charitable activities
(302)
(2,196)
(2,498)
(3,909)
Governance and Other expenditure
(17)
(17)
Total expenditure
5
(319)
(2,196)
(2,515)
(17)
(3,926)
eee
SCCMCh
ooo
SOOO
Net income/ (expenditure)
314
259
573
(195)
Transfers between funds
10, 11
1,130
{1,130)
Exchange gains/(losses) on overseas activities
77
77
(501)
Net Movement in Funds
1,521
{871}
650
{696}
—————
~~Sr~~
EEE ————E
Fund balances brought forward at 1 January
3,599
920
4,519
5,215
Fund balances carried forward at 31 December
12
5,120
49
5!169
4,519
~~SSS~~
SSS
SOOO

All gains and losses recognised in the year are included in the Statement of Financial Activities. All of the above results are derived from continuing activities.

The accounting policies and the notes on pages 16 to 24 form part of these financial statements.

14

St. John of Jerusalem Eye Hospital Company 3867950 Balance Sheet as at 31 December 2024

Note 2024 2024 2023
£'000 £'000
Fixed Assets
Tangible assets 7 3,170 2,592
TotalFixed Assets 3170 2 592
Current Assets
Debtors 8 1,974 2,704
Cash at bank and in hand 1,895 2,500
Total Current Assets 3,869 5,204
Creditors: Amounts falling due within
one year 9 (1,870) (3,277)
Net Current Assets 1,999 1,927
Total Assets Less Current Liabilities 5,169 4,519
Net Assets
5169
4 519
Se
—————a
The Funds of the Charity
Restricted income funds 10 49 920
Unrestrictedincomefunds 11 5,120 3,599
Total Charity Funds
12
5169
4 519
eee
ee
eee

The accounting policies and the notes on pages 16 to 24 form part of these financial statements. The financial statements on pages 14 to 24 were approved by the Trustees and signed on their behalf by:

c.-J

.. ... , .. ,,. ,, .... Sir Andrew Cash Chairman, Board of Trustees

. .. Christopher Hoult Treasurer

Date: 04/08/2025

15

SL John of J•rusalem Eye Hospitsl Notss to the Flnan¢lal Ststements Forthe y￿r ended 31 Lkn•mber 2024 1 Prtn¢ip•l •ccourrttng puli¢t•8 • Basls ol preparation The finanual statsments of St. John d Jerttsakm E) H1 l the fhaw or ts'CorrF4rf) the goNy4 cDr¢em b¢, under the hBlorical cc61 cofftntK)n. at tra￿ ￿k)e un$ otWe the reèwdnt Jotelsl 10 these financial ststements. The fill￿al ststewts Iwt tttn wet in ith the SlaiThnt of Prth appsub￿ to tharite5 kxepariNJ Iheir ￿Unts in arLord8rte the Fin￿& Statsd appk&k in the UK and of IreW SORP IFRS 1021.1, thè Fllianc￿ Rewts"vJ aF￿￿th ￿ Ihe UK of IrThJ rFRS ior), the cb8r11￿ 2011 and Ccthpans Act 2OA. Th8 G)mpanl8 obfr¥ts ere Ihe rf of and thtt [Nk%er￿A￿ Dfh8dth. in Fgrkuk. not gxcktsith. ty rrinlen3nr£ dèvelopNnt ol St. John Eye FthWI in clxu￿d Pknk4n TpJritw and the din￿. teatslry res&¥ch act'wk5 ￿n￿led IherEwllti. ¢ompany ts exemoed from preparing c#￿)fyJknn under FRS I￿2 Para3￿ 9.9 (COMpw￿ +lcl Th 5401. The ulbffAi8 parent undertakir and eontrdliro paty o St. J)hn of E>p Hoswia GrDUP1th6 'Gr￿p.1, a ojmpany inrorwrth in lh8 United King(SDm under regi8tration numb6r 7355619. It is w¥tsred as a chwity underthe num￿ 1139527 has a regLSt¥&l (Jfrè a 4 Cht6th)use m￿3. Londrm. EC1M 68B. St John of jeruSa￿M Eye Hosprt (knp $ fv pareni uTrJenakiro of the STr@Me5t aryl Wgest grwp d uThJeffdkn"ry to these fjnano ststements at 31 Oeofftlw 2024. The consdthbl of ol Eje Gr￿P are frcrfn 4 Ch8rterhcA￿e m￿. London. EC1M 68B. Going Concern BACKGROUND In 3ssesswKJ thÈ concem p￿rtb)n ol Charity. the TDJsle8s wrmlucd deta￿, knirw • Ihat ct)nsider the Chariys lorecasl and prt>pded the TrLated Wets. cth Iv4u￿ty ts the ￿¥j to D￿er[thr 2026. whth ￿ a ol at èast 12 monlhs fr(wn the date of approv￿ of the fnanCl￿ stants. This assessm￿1 trKJ was s¢tsd as it akJns to the Charivs fooKi wK1, s )th ts p￿55 bmdines and ts a pemd ol at least12 months from the dyte c1wro￿l0fthefi[W￿ stste1T￿ts. vn IIY4 Clrdrlyb Ld&li TIWi￿ gt¥y in pEparir9 finanud ststements. KEY ASSUfvIPnONS The bu￿ne$S and fin8nr4 Fkn fftts)rpy3tè the a5S . Demand for servres from patEDts ttE catw arKJ suppty of Ftht sme5 ty the GTDUP is bl￿ge￿I l(K Ihe saffe ol acti¥ty durry 2024 due to thè ￿rnnt urffjtsbk aThJ sfxur1tysitLk3b￿ rJvM. No irKoTh is a￿un￿j kn te recewl IrDm Gaza durng 2025. . Paywnt by the Paesknkin IPA) Idiredty, or ￿￿"r• ts tmn lU￿1¥j S￿[ces) d suifrwt prnts tothe Grwg for pthl seNices provided. .The athwewlof a r￿u¢l￿]n in thrcujh the rEStrth"rg oflk . The Charty onic•yJ ¥clthtsry aThJ luTrJrai%y¥J l￿B￿tr￿ SENSlnlnTY ANALYSIS The Trnstees have consthA the l¢ywzst arKJ tmo￿ tht£s. b￿￿jets. c& Ju￿rtY of 8 Chall￿1T#J, yEt pbusibb, doWn￿e scnario Isem￿Vty anty￿) such thatthe key wur[￿ts￿ &e mt nrt orth io Le nrt ll) whc cf Thi8 compllses.. .Fladuced patiwtdemarKI cap8Dtysuppty of3ervw aTrJ ckAurn Gaza Hc4Frta. .RwJu(d ofwJ￿n￿and fundraBwvJ UFbres1￿ irwre. .Incroase in mininum end hw3her of inllathx ￿ pa￿?11 malwiak, and h9hgrerwgy casts. Under thK3 5GerFa￿. the C￿rity pro￿(￿$ to Iv4uTrJty thwh the PWiDd to Do¢wt¢r 2028. ￿th￿l n88thThJ to Nevetheless, tr Trust￿ sothJhl io thntfy cn rrÈlvJathig Ihat te implwted, in c(thr to mvJe ￿qU￿￿ty redurs rash out￿￿$. so asto ￿ksure that the Ghwitycan rromtsin suffvxnt kuvjty owthe to D￿l[￿r2D26. CONCLUSIONS Having wsed Ihe wnbnation ol all these Y1¢￿ aTrJ a written ￿ree￿I IrNn the Group to such finar4ci81 support as req￿red b enabl8 the Company to 11 ot ts OtrAgat￿￿ as Irw f￿1 ￿e, th& TrLW twe a reasonabb &KF￿a￿)n thai the Charlty ha5 uate resour￿ lo ￿ts"nue in oFuatKJrol exists￿e ￿ the pw¥)J tr) 2026. of a *asi 12 n¥Jths fM the date ol approval olthefin8ncBI 5fat8n￿ts. Accordj'ngty, thesè financial Stat￿nts do rol any •Jpthwits to the wir#J ass6ts aThJ1otrpJthes that w( resutt rf the Chanty wpje tocCfitmL￿a1 a G 16

SL John of Jerusalem Eye Hospftal Notes to the Financial Statements For the year ended 31 December 2024 1 Principal accounting policies (continued) b Foreign currencies The Charitys functional currerw is New Israeli Shekels. Tranwtions in foreign currencies are recorded at exchange rale ruling at the date of the transaction. Monetsry assets and liabilities 31 the year end are translated at the rate ruling at the balance sheet date. The pres8ntational cutterty is pjunds sterting and results are translated at the average rate for the period and assets and liabilibes at the balan￿ sheet rale. All exchange differences are deat in the Statement of Financial Actsvities. Exchange dtfferences on the translation of functional currency into the presentational cuffency are included as other recognised gains and losses. All other exchange differences are included as incoming resources or resources expended as appropriate. The exchange rate of the Pounds Sterling to the15fdeli Shekel at 2024 yearnd was 4.574312023, 4.6209), while the averaJe rdte for 2024 was 4.728812023, 4.58561. c Income recognition Donations and other income are rewJnised in the finawal statements on a re￿1¥able basis. Grants are recc¥Jnised when the entitlement lo the grant is confimed. Legacies are recognised ￿ the entidement arises, being the earti@r of the Charity being notified of the impending disln'bution or the legacy being received.Donations in kind are recorded as income when the ￿SOurceS are r￿1Ved and recorded at fair value. Income from charÈtable activities is accounted for when eamed i.e. the se￿￿ is provided to patients. Subsyjies and exemptions in respect of medical seNi provided without charge are shown as a deduction from gross income. d Volunteers The value of services rendered by medical volunteers is not reccJnised in these financial statements. e Re80urces expended and basis of allocation of costs Resources expended are accounted for on an aLLruals basi5 and have I￿en classifled under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to parbcular headings they have been alFocat&J to activtties on a basis consistent vllth use of resources. The irrecoverable value added tsx is included with the item of expense to which it relates. f Expenditure on charitsble activities These represenl the Costs of providing the medical arxl training seNices of the hospital and its clinics including both direct expeThJibJre and the a5scciatgJ supFx)rt costs. g Governance costs These comprise costs attributable to the overall manaJement of the Charitvs affairs and compliance Y￿th conststutional and sLalutory iequiRfflenls. h Cash flow statement exemptlon The Charity has taken advantage of the exemption in FRS 102 from preparing a statement of cash Ilows, on the basis that tt is a qualfying entity. l Rentsls The costs in respect of rentals are Charged to the Statement of FinarKial Activibes on a straight line basis over the contract period. J Cash Cash includes cash, lime dep)sits, and ￿[tifiCates of deFosit, in aldition to cash at bank and in hand held in current accounts with UK and Palestinian Banks. 17

St. John of Jerusalem Eye Hospital Notes to the Financial Statements For the year ended 31 December 2024

. sc Principal accounting policies (continued) ye e S) v4 k Pension and other end of service costs aay pe + * + Phe The amount charged in the Statement of Financial Activities in respect of pension costs is the contributions payable in the year on an accruals basis in respect of defined contribution and money purchase pension arrangements. Other end of service benefits are accrued as earned on an undiscounted basis. i= Taxation The Charity is entitled to certain tax exemptions on income and gains from Investments, and surpluses on any trading activities carried ~~ _ " p o> ie P-wu —i ; hens it + _= Sale on in furtherance of its primary objectives, if these gains and surpluses are applied solely for charitable purposes. dts lina aT eased precipreapea m Tangible assets and depreciation Cost of tangible assets includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use. ' mencireeered t , as tires7 . ~—A A -& PO eeP " ee Donated fixed assets are brought Into account at an estimate of their market value at the time of acquisition and, thereafter, pe Neo See) Late FS 7ASeee ae ee al a depreciated on the bases set out below. The costs of minor additions to fixed assets under £500 are expensed in the year in which they are incurred. Impairment reviews are carried out if there Is an indication that the recoverable amount of an asset is below its net book value. ‘e oe Saat) cso Ree eer rare Adc, eet Depreciation on fixed assets is provided at rates estimated to write ott the cost, less estimated residual value of each asset, over its i = 6 5 ha ee are Le yieer yt ; p> ee . ' expected useful life on a straight line basis, as follows: Buildings • 2.5% per annum Building improvements -10% per annum Medical equipment aR “yi • 15% per annum - Other Assets ae Motor vehicles • 20% per annum Other equipment • 20% per annum Fixtures and fittings Sad ts i. • 6% per annum : Computer equipment JOie ate • 33% per annum ae : The appropriateness of the estimated useful lives of assets are regularly reviewed. On disposal of an item of tangible assets, the difference between the disposal proceeds and Its carrying amount is recognised in other D econ > ieee hospital Income in note 4. Sa Ma Fi Symmes nl ge aesipeter tg] Bice weyAsta n Funds 2 Restricted funds are funds which are subject to specific conditions imposed by the donors. Unrestricted funds are generally available for the Charity to carry out its charitable objectives. General reserves are unrestricted funds available to be used at the discretion of the Board of Trustees for the furtherance of the charitable objectives of the Charity and which have not been designated for any other purpose. Transfers between funds represent tangible assets purchased with restricted donations and used for hospital operations. en See ane = r . ala, ahaa ‘ Com ~ ican ar iy: Agus S o Financial Instruments Sima, bey The charity only enters into basic financial instrument transactions and applies section 11 and 12 of FRS 102 in respect of these financial instruments. PB fe tuna = 08h. ee el se eK ae Ee Financial assets and liabilities are recognised In the Balance Sheet when the charity becomes a party to the contractual provisions of the instrument. The net amount is reported In the Balance Sheet when there is a legally enforceable right to set off the recognised Financial assets amounts and there is an intention to se ie is HeeLd é le on a net basis or to realise the asset and settle the liability simultaneously. re) i= A .Neen~ ae ry a Basic financial assets, including trade and other debtors and cash and bank balances are Initially recognised at transaction price. Such assets are subsequently carried at amortised cost using the effective interest method. At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows. The impairment loss is recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is hat = aa = yh oa 1 Pee) ae ; a s ~ recognised in profit or loss. rs kan+ a ard a) ys Tov a : Kel, ee =, “x Other financial assets, including investments are initially measured at fair value, which is normally the transaction price. Such assets Sefe afee om; & e aoe in i r = a ers “as “ - =| > & +> are subsequently carried at fair value and the changes in fair value are recognised In profit or loss. Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) pak a, Le - oy ; ne oe th Hult “erin AA. “ee at sir substantially all the risks and rewards of the ownership of the asset are transferred to another party. Gre RPI RE KTR (asa, be

et 18

18

St. John of Jerusalem Eye Hospital Notes to the Financial Statements For the year ended 31 December 2024

Financial Instruments (continued)

Financial liabilities

Basic financial liabilities, including trade and other creditors initially recognised at transaction price. Such liabilities are subsequently carried at amortised cost using the effective Interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired In the ordinary course of business from suppliers. Creditors are classified as current liabilities If payment is due within one year or less. If not, they are presented as non-current liabilities. Financial liabilities are derecognised when the liability is extinguished, that Is when the contractual obligation is discharged, cancelled or expires.

p Impairment of non-financial assets

At each balance sheet date non-financial assets are assessed to determine whether there is an indication that the asset may be impaired. If there is such an indication the recoverable amount of the asset is compared to the carrying amount of the asset. The recoverable amount of the asset is the higher of the fair value less costs to sell and value in use. Value in use is defined as the present value of the future cash flows before interest and tax obtainable as a result of the asset's continued use. These cash flows are discounted using a pre-tax discount rate that represents the current market risk-free rate and the risks inherent in the asset. If the recoverable amount of the asset is estimated to be lower than the carrying amount, the cal i ')' lig amount is reduced to its recoverable amount. An impairment loss is recognised in profit or loss.

If an impairment loss is subsequently reversed, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but only to the extent that the revised carrying omount does not exceed the carrying amount that woul dhave been determined (net of depreciation or amortisation) had no impairment loss ben recognised in the prior periods. A reversal of an impairment loss is recognised in profit or loss.

q Judgements and estimates

The preparation of the financial statements In conformity with generally accepted accounting principles requires the use of judgements and estimates that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of income and expenditure during the reporting period. Although these amounts are based on Trustees' best estimates of the amount, events or actions may mean thal actual results ultimately differ from those estimates, and these differences may be material. The

period in which the change takes place if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The Charity provides against receivables by making estimates based on experience regarding the level of provision required to account for potentially uncollectible receivables.

As at 31 December 2024 and 31 December 2023, the Company has accounted for an Impairment loss provision of £1,362k covering the hospital building, medical and other equipment and inventory In the Gaza branch. The war in Gaza started on the 7th October 2023, when Hamas militants attacked southern parts of Israel. The Israeli military responded with massive air strikes on almost all parts of the Gaza Strip which was later followed by a land incursion on nor111ern and southern parts of the Strip. Gaza staff were given clear orders by the Israeli authorities to evacuate the hospital on the second day of the war and, since then, the hospital has not been functional. Although the hospital building was not directly struck, it has sustained some considerable collateral damage as a result of the hostilities. Much of the furniture and equipment and inventory have either been damaged or removed. Accordingly, Iha Company has recorded a full 100% impairment loss provision against the net book value of these assets. As the building has remained to be one of the few standing buildings in the neighbourhood, the Trustees believe that the building still has an intrinsic value. However, it Is clear, and after taking professional advice, based on a value in use basis assessment that an Impairment loss provision should be recorded, and this has been accounted for at 90% of the net book value of the asset.

2 Legal status of the Charity

The Charity is a company limited by guarantee and has no share capital (Company No.3867950 and Charity No. 1080185) and has a registered Office at 4 Charterhouse Mews, London, EC1 M 688. The liability of each member in the event of winding up is limited to £10.

The Company owns two £1 shares being all the issued shares In The St. John of Jerusalem Eye Hospital (Palestine) limited (company number: 6365210), which has not traded since incorporation.

3 Income from donations and legacies Unrestricted Restricted 2024 Unrestricted Restricted 2023
£'000 £'000 £'000 £'000 £'000 £'000
Donations 47 2,455 2,502 23 2,208 2,231
Donations in kind 14 14
47 2,455 2,502 37 2,208 2,245

19

John of Jenmalem Eye Hoswtal Notes to the Financial StateTrnts Forthe yearended 31 D¢G¢mber2024 4 Income from Charitable ictNdi85 24 rTr)o Tijlal Totsl OiJtpatienlinoJm8 Surgral income Less." Pa118nl Rdf 81ient R￿3￿# Ino Othw Hospitd intsjmg 367 357 578 922 325 Palenl Rdief reFKesents ¥utk%KJth ex￿p￿0[￿ to u)¥er the Va￿ ￿ me0K￿ servw reThJerèJ pay￿￿nt LS waw&1 by the CmpaTTry ￿ere fuThling is not aValab￿ fram the ￿leVant whefe Ik •ts we Lmat4e to P4rf tjthce AU of the Mi¥e income wrises unrestiictaj funds. 5 Total £xpendnure a Resources expended Costs of Costs of acbvibe¥ and oth¢reo81# al￿ othercosts Totsl 2023 2024 23 2024 £'ODO Tol )23 Personnel costs Inrts 61 costs stabl￿h￿entO}stS Depfeciatiffl Inote 71 Imparmenl Offi[ 8x￿[￿&S Travel and Su￿'s￿n Auditor5, remUr￿[8ti Other profoSs￿￿& f&5 Other ¢￿ts Finance costs FOre￿n èxchange drffwBnces Grant eXpe￿lit￿re 1,113 233 657 128 233 73 138 51 128 1B 18 16 16 17 17 17 13 28 13 1241 76 799 1241 17 17 Sup Cfsts I￿lUd￿ abry4e 19) Totd rwurces exwnded in 2024of£2,515,fpJ)12023, £3,926,￿) £3t9,OCQ12023. £2.626,CWltr un￿tn(1ed funds d £2,1%.(JJ)12023, £1,JJJ,OO0ft*r&lrKt￿ fvThtsl. Supwt costs e￿O￿ne Establ￿￿Mentct￿ts Depreoalion £'ODO 37 14 18 27 Finan￿ cc6 n exch e dfvenL 24 190

St. John of Jeru8alern Eye Hospital Notes to the Financial Statements For the year ended 31 December 2024 5 Total rgsources expended (continuad) 2024 2023 b Auditors, remuneration {excluding value added tax): Extsmal Audlt Other services provided by external auditors 14,418 14,263 7,231 14,418 6 Employee inforniation a Staff numbers The avera9e monlhly number of employees, inclLKling part time staff, anatysed by functh)n was: 2024 Number 51 14 2023 Number 57 16 Medical and nursing Support Setv￿eS Administration 70 78 b Staff costs 2024 £'ooo 1,070 41 2023 £'ooo 1,346 59 Wages and salari8S Pension costs Other relaled costs- net 1,113 1,406 c Emoluments of employees The number of employees those emo[un￿t$ Isalarias and b8neffts in ￿nd) fell within the folbying bands Y￿re.. 2024 Number 2023 Number £60,TrJ1- £70,C4JO d Remunerntion rec•iv•d by kwi managémént pl￿)n This represents salaries and other benefits re￿iVed by ￿n￿r management personnel ￿thin their course of employmenl in managing tne daily operations of the charity. The arN)unt ￿eNed by 3 slaff nEmbers12023'. 31 an￿Unted to £131,00012023.' £144,000). 21

&. John of ￿rusaleM Eye Ho$pitaF Notes to the Financial Statements For the year ended 31 Decemhr 2024 7 TnGibl• ass•tA 8ulldlngs & Medlca lrnprovwnents Equipment rooo 3,740 Ass Total £'ooo Cost Balance al 1si Januay 2024 A&J￿OnS EK¢h￿9¢ differences 3,789 519 10 675 45 8ance * 31st De￿mbor 2Q24 4275 1018 535 Awimulated Depreclatlon and lrwlrn￿nt ance al1sl January 2024 Charge for the year Exchange differenGes 1,320 93 16 3.654 41 42 138 84￿ce at 31st December 2024 3.737 492 Nd 8¢)ok Valu• At315t Decemter 2024 281 Al 31si 0e¢emtor 2023 135 37 0thorAss8ts C￿PASe SJmitJre aNJ ftxbjres, wnputh, bwluctes, offtt eqiiwwL 8 Debtors 2024 rooo 2023 rooo Arnounts falling duè within cffle y Trade debtors Donati￿$ receivable Pr@Payrn8nts aThJ inf£A Intercom an balance 220 821 22 20 911 2.377 1.974 2.704 Tradè dÈbtors of £220,LhXI12023. £307,IYJOI indud a prov￿¢¢n of £9S).I1￿I2023, £950,tXX)l ¥Ja¥tst Pdestsnian Authonty ¢ebt 1nt8ro)mp￿Y incJd85 cth the (Amutal firThth8 dmnd ￿ are ￿t￿estfre& 9 Cr¢dltor¥ 307 Amounts falling du• within on• y 2024 rooo 2023 Trade cr&f¢ors Taxation and so¢il security Accruals Retirement t¢n¢ffts 255 1,302 374 1,236 1.870 352 1,619 Accrued retirement benefits mainty represent ￿oUnts payable line with relewl law when staff leave the gnpbyment ol the Company. Such amounts are &cruaJ when eam&J. b&Y on cutTentMc￿th1Y sries *)d peri&ts ofseNce. Ajg) induded in the balan￿ ¥e pro¥Adefil Sch￿eS.

St John of Jerusalem Eye Hospital Notes to the Financial Statements For the year ended 31 December 2024

10 Restricted income funds

Transfers -
Purchase of Purchase of
At 1st
January		 Incoming
Resources		 Costs of
charitable		 Tangible
Fixed		 At 31
December
2024 activities Assets 2024
QFFD Fund
Johanniter (JIA) Fund
£'000
£'000
£'000
£'000
235
1,024
(1,024)
(235)
172
64
(105)
(131)
£'000
——
eS
lee
ee
ESCRS Fund 86 (78) 8
Arab Funds
IMC/ USAID Fund		 137
7		 (7) (137) (137)
BMZ Fund 136 (136)
Orcam Fund
Johanniter (GFFO) Fund		 6
193		 (6)
(193)
Fred Hollows Foundation Fund
USA Priory Fund
————		 559
(559)
513
243
(88)
(627)
920
2,455
(2,196)
(1,130)
~~ee~~		 (627)
=		 41
49
Transfers•
Purchase of
Al 1 st
January		 lnGoming
Resources		 Costs of
charitable		 Tangible
Fixed		 At31
December
2023 activities Assets 2023
QFFD Fund
Johanntter (JIA) Fund
£'000
£'000
£'000
£'000
668
(255)
(178)
187
(15)
£'000
235
172
ee
ESCRS Fund 70 89 (159)
IMC / USAID Fund 53 (53)
BMZ Fund
Orcam Fund		 117 421
6		 (538)
(6)
Fled Hollows Foundation Fund 269 (269)
USA Priory Fund 513 513
Gaza Emergency Appeal Fund
Poor Patient Fund		 3 1
1		 (1)
(4)
190 2;208 (1,300) (178) 920

11 Unrestricted income funds

2024
2023
Opening balance
£'000
3,599
£'000
5,025
eres
Income
710
1,022
Expenditure
(319)
(2,626)
Transfer from restricted funds
Total Unrestricted Funds
1,130
5,120
178
3,599
ee
Oe
S
EE
e—
SS

Transfers represent amounts released from restricted funds for the purchase of tangible assets.

12 Total charity funds

UnrestrictedUnrestricted
Restricted
Restricted
Total
Total
Funds
Funds
Analysis by type of asset and liability
2024
2023
Funds
2024
Funds
2023
Funds
2024
Funds
2023
£'000
£'000
Tangible assets
3,170
2,592
£'000
£'000
£'000
3,170
£'000
2,592
ee
ee en A
ee
ee
we
eee
Net current assets
1.950
1,007
49
920
1,999
1,927
5,120
3,599
49
920
5,169
4,519
ee
ee~~e~~
~~ae~~
SE
ee
~~ee~~
~~eee~~

23

SL John of Jerusalem Eye Hospltal Nth¥ to the FinallGlal Statements Forthe yurended 31 Decents2024 13 Try¥tee8' renwnera The Trnstees re￿Ne no rthnerab'on. l expenses inuJrr8d by the Trustees werè ty Ihe p¥effl laftsb￿ thmpaw. 14 Financial kn$tmmÈnts The Company has laken ajvantage oltrie exernptvJn whith is aVatiab￿ undw FRS 102 1.121 el, Irdating to secons11 and 12 ofthe stsndwdl as a wholtyowneA notto disdc& the following.. Cate9ofEe5 offinancad instrunmts Items ol income, expenses, gwns or k)sses relating ID financAa inslnjmenty a￿j Expesure to and m￿ageMent of financial risks Full disclosure in relation to finan(ial instruwits 15 the ¢￿St￿dabJ siatements of Sl. John ofJerusm Eye Hospita Group. 15 Related partles trdnsactlons The sole memberofthe Company, gnce 31 Marc 2011. is St &)hn ofJerusakni Hosptsl Grwp, which appoints the Board of DirectO￿￿$tees ofthe Cornpany. During the ye￿, the Chamian oflhe Charity, Sw And￿ Cash. was the chamw for St th)hn of J8rusalem Eye Hospiu Gnjup. The Company owns kn £1 shares bein9 all the i%sued shaw in The St John Eye Hwita (Palestino) ￿rnited Icomwy number. 8365210). whK h&8 nottrled since in0)ry￿rati￿. 16 Contractual & designated obligations In 2023: the Board approved the plan of rebcating the Anabts cfinic Ihe e5tsblishrrEnlof a new da hospttsl in Nablus Crty. The tota eostforthis propct ts estimated at circa £3m including the costto wrolase the propety. The project funded ty The Priory in the USA ofthe Order ofStJohn,The Dwrd d Molly Foundation, The Australian Deparb7)entof Fffeign Affirs and Traje IDFATI, *d Ihe Group's general reseNes est'mated a1£12m.The proie¢twas compW in March 2025. 24