**REGISTERED CHARITY NUMBER: 1101329**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020**
## **FOR**
## **BRITISH FRIENDS OF UNITED HATZALAH ISRAEL**
H. Morris & Co 56 Parkside Drive Edgware Middlesex HA8 8JX
**BRITISH FRIENDS OF UNITED HATZALAH ISRAEL**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Statement of Financial Position**||6||
|**Statement of Cash Flows**||7||
|**Notes to the Statement of Cash Flows**||8||
|**Notes to the Financial Statements**|9|to|13|
|**Detailed Statement of Financial Activities**||14||
**BRITISH FRIENDS OF UNITED HATZALAH ISRAEL**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020**
The trustees present their report with the financial statements of the charity for the year ended 31st December 2020. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
British Friends of United Hatzalah Israel supports United Hatzalah of Israel (United Hatzalah) an independent non-profit fully volunteer Emergency Medical Services (EMS) Organization that assists in responding to medical emergencies throughout Israel.
The primary role of United Hatzalah volunteers - trained and certified as EMTs, Paramedics and MD's - is to provide an immediate response to incidents: establishing a life-saving bridge of medical care; transmitting vital information to control centres and once the local ambulance service arrives, working alongside its crew to enable a swift transfer to hospital.
The secret to United Hatzalah's success lies in the widespread geographic distribution of its first-responders. The volunteers are ordinary citizens, coming from all sectors of Israeli society, working and studying in virtually every town and community throughout Israel, responding to help victims, irrespective of race or creed. And because seconds count, United Hatzalah uses a fleet of over 1000 'ambucycles' and advanced communication equipment to expedite the arrival of the nearest trained volunteers to emergency incidents - targeting a response time of less than 3 minutes from the call to the dispatch centre.
United Hatzalah has a diverse volunteer team. Among the 6,000+ volunteers, one can find religious and secular Jews, Arabs, Druze, Bedouins, and Christians. The sole criteria to become a United Hatzalah volunteer is to be willing to save anyone's life - anytime, anywhere. Countless individuals - suffering from cardiac arrests, respiratory diseases, car accidents, terrorist attacks and numerous other medical emergencies - owe their lives to the immediate response time of United Hatzalah volunteers.
United Hatzalah's education department has become an innovative leader in the fields of public health, safety and accident prevention training. Other United Hatzalah programmes include:
1. The Psychotrauma & Crisis Response Unit - This unit addresses the emotional support and stabilisation needs of family members, witnesses and bystanders during and after traumatic situations (including United Hatzalah medics exposed to traumatic calls). The unit trains mental health professionals who volunteer alongside United Hatzalah medics in the field at a time of an emergency. The unit includes around 500 responders across the country.
2. The Ten Kavod Programme - With a mission to enhance the lives of the elderly, especially Holocaust survivors, all across Israel, trained volunteers visit over 700 participants weekly to ensure they are being taken care of and supervised medically on a regular basis. The program also provides emotional support and friendship for any elderly individual who needs companionship. United Hatzalah trains medical professionals who volunteer their time to visit their assigned 'patient'.
As the global Covid-19 crisis unfolded over 2020, United Hatzalah volunteer medics continued to provide emergency medical care to anyone in need. This required considerable investment in Personal Protection Equipment (PPE) for volunteers, an increase in oxygen supplies and the operation of a new dispatch centre to handle humanitarian public calls during periods of lockdown. United Hatzalah were mandated by the Government of Israel to provide national Covid-19 support services, including transportation to Covid-19 isolation facilities and transportation of the elderly and infirm to vaccination facilities.
Page 1
**BRITISH FRIENDS OF UNITED HATZALAH ISRAEL**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020**
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The objectives of the charity are the preservation and protection of good health and preservation of human life by:
1. Providing emergency medical response and first aid by certified trained individuals
2. Teaching emergency medical response and first aid
3. Establishing and operating public institutions and undertaking activities in the field of health and charitable activities
This is achieved through United Hatzalah's activities.
United Hatzalah has a current need:
1. for further unrestricted funds in support of emergency medical activities, in particular for, volunteer training, maintenance and permanent staff for its headquarters, maintenance and replacement of ambucycles, ambulances, other medical response vehicles and for the life-saving medical equipment used by volunteers; and
2. to purchase more equipment for volunteers including new ambucycles. PPE kits, defibrillators, oxygen canisters and allergy pens.
## **ACHIEVEMENT AND PERFORMANCE**
We are pleased that despite the challenges for donors and for fundraising in 2020 (including the inability to hold a fundraising dinner), we were able to maintain the level of donations secured in 2019, including innovating an online event to raise 'days of lifesaving', providing much needed unrestricted funds for the organisation as well as an online auction.
We hope that in the coming year the support from the UK will become greater as we achieve greater awareness in the UK.
## **FINANCIAL REVIEW**
## **Financial position**
The statement of financial activities shows net incoming resources for the year of a revenue nature of £820,586 and net realised outgoing resources of £800,941. The total reserves at the year end stand at £213,921.
## **FUTURE PLANS**
The government contracts given to United Hatzalah to handle Covid transfers and vaccination services demonstrate recognition of United Hatzalah's role in the Israeli public health service. Demand is increasing and we plan to continue doing what we can to assist. We aim to continue to raise funds efficiently by sharing of resources with sister supporting charities in the United States and Canada.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Trustees and organisational structure**
The trust is an unincorporated trust, constituted under a Trust Deed. The trustees are appointed by the Board of Trustees, who would normally appoint new trustees to fill vacancies arising through resignation or death of an existing trustee. The trustees agree the broad strategy and areas of activity for the charity, including consideration of risk management policies and performance.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1101329
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**BRITISH FRIENDS OF UNITED HATZALAH ISRAEL**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020**
**Principal address** Suite 8 Stirling House 9 Burroughs Gardens Hendon London NW4 4AU **Trustees** A H Yadgaroff D Metzger M Abadi P Vecht (appointed 7.7.2020) **Independent Examiner** H. Morris & Co 56 Parkside Drive Edgware Middlesex HA8 8JX **Bankers** Lloyds Bank 8 Golders Green Road London NW11 8LJ
## **DECLARATION OF PUBLIC BENEFIT**
The trustees have considered the Charity Commission's general guidance on public benefit in deciding what activities the charity should undertake.
The trustees consider that the activities mentioned above, adequately satisfy the public benefit requirements.
Approved by order of the board of trustees on 21st April 2021 and signed on its behalf by:
D Metzger - Trustee
Page 3
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRITISH FRIENDS OF UNITED HATZALAH ISRAEL**
## **Independent examiner's report to the trustees of British Friends of United Hatzalah Israel**
I report to the charity trustees on my examination of the accounts of British Friends of United Hatzalah Israel (the Trust) for the year ended 31st December 2020.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Howard L. Morris FCA ICAEW H. Morris & Co 56 Parkside Drive Edgware Middlesex HA8 8JX
21st April 2021
Page 4
**BRITISH FRIENDS OF UNITED HATZALAH ISRAEL**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**EXPENDITURE ON**
**Charitable activities**
3
Charitable
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|2020
Unrestricted
fund
£
820,586
800,941
19,645
194,276
213,921|2019
Total
funds
£
825,898
771,208|
|---|---|---|
|||54,690
139,586|
|||194,276|
The notes form part of these financial statements
Page 5
**BRITISH FRIENDS OF UNITED HATZALAH ISRAEL**
## **STATEMENT OF FINANCIAL POSITION 31ST DECEMBER 2020**
|Notes
**CURRENT ASSETS**
Cash at bank
**CREDITORS**
Amounts falling due within one year
8
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
9
Unrestricted funds
**TOTAL FUNDS**|2020
Unrestricted
fund
£
215,121
(1,200)
213,921
213,921
213,921
213,921
213,921|2019
Total
funds
£
195,476
(1,200)
194,276
194,276
194,276
194,276
194,276|
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 21st April 2021 and were signed on its behalf by:
D Metzger - Trustee
The notes form part of these financial statements
Page 6
## **BRITISH FRIENDS OF UNITED HATZALAH ISRAEL**
## **STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST DECEMBER 2020**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash provided by operating activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**|2020
£
19,645
19,645
19,645
195,476
215,121|2019
£
57,140|
|---|---|---|
|||57,140|
||||
|||57,140
138,336|
|||195,476|
The notes form part of these financial statements
Page 7
**BRITISH FRIENDS OF UNITED HATZALAH ISRAEL**
## **NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST DECEMBER 2020**
|**1.**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM**|**OPERATING ACTIVITIES**|**OPERATING ACTIVITIES**|
|---|---|---|---|---|
||||2020|2019|
||||£|£|
||**Net income for the reporting period (as per the Statement of Financial**||||
||**Activities)**||19,645|54,690|
||**Adjustments for:**||||
||Decrease in debtors||-|1,250|
||Increase in creditors||-|1,200|
||**Net cash provided by operations**||19,645|57,140|
|2.|**ANALYSIS OF CHANGES IN NET FUNDS**||||
|||At 1/1/20|Cash flow|At 31/12/20|
|||£|£|£|
||**Net cash**||||
||Cash at bank|195,476|19,645|215,121|
|||195,476|19,645|215,121|
||**Total**|195,476|19,645|215,121|
The notes form part of these financial statements
Page 8
**BRITISH FRIENDS OF UNITED HATZALAH ISRAEL**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Whilst the charity raises money to fund the purchase of equipment such as ambucycles, defibrillators and resuscitation equipment, the equipment is not unique and is selected by others. Accordingly the Trustees have determined that such donations do not need to be kept as restricted funds.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **2. DONATIONS AND LEGACIES**
|Donations received
Gift aid
Gala income
Auction event|2020
£
760,953
17,367
-
42,266
820,586|2019
£
372,800
45,337
407,761
-|
|---|---|---|
|||825,898|
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**BRITISH FRIENDS OF UNITED HATZALAH ISRAEL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020**
## **3. CHARITABLE ACTIVITIES COSTS**
|Charitable
**4.**
**SUPPORT COSTS**
Charitable|Direct
Costs
£
798,841|Support
costs (see
note 4)
£
2,100|Totals
£
800,941
Governance
costs
£
2,100|
|---|---|---|---|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31st December 2020 nor for the year ended 31st December 2019.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31st December 2020 nor for the year ended 31st December 2019.
## **6. STAFF COSTS**
One employee received remuneration in excess of £60,000.
## **7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
||Unrestricted|
|---|---|
||fund|
||£|
|**INCOME AND ENDOWMENTS FROM**||
|Donations and legacies|825,898|
|**EXPENDITURE ON**||
|**Charitable activities**||
|Charitable|771,208|
|**NET INCOME**|54,690|
|**RECONCILIATION OF FUNDS**||
|**Total funds brought forward**|139,586|
|**TOTAL FUNDS CARRIED FORWARD**|194,276|
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**BRITISH FRIENDS OF UNITED HATZALAH ISRAEL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020**
|**8.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
**9.**
**MOVEMENT IN FUNDS**
At 1/1/20
£
**Unrestricted funds**
General fund
194,276
**TOTAL FUNDS**
194,276
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
820,586
**TOTAL FUNDS**
820,586
**Comparatives for movement in funds**
At 1/1/19
£
**Unrestricted funds**
General fund
139,586
**TOTAL FUNDS**
139,586|2020
£
1,200
Net
movement
in funds
£
19,645
19,645
Resources
expended
£
(800,941)
(800,941)
Net
movement
in funds
£
54,690
54,690|2019
£
1,200
At
31/12/20
£
213,921|2019
£
1,200|
|---|---|---|---|
|||213,921||
|||Movement
in funds
£
19,645||
|||19,645||
|||At
31/12/19
£
194,276||
|||194,276||
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**BRITISH FRIENDS OF UNITED HATZALAH ISRAEL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020**
## **9. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
825,898
825,898|Resources
expended
£
(771,208)
(771,208)|Movement
in funds
£
54,690|
|---|---|---|---|
||||54,690|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1/1/19
£
139,586
139,586|Net
movement
in funds
£
74,335
74,335|At
31/12/20
£
213,921|
|---|---|---|---|
||||213,921|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|Incoming
Resources
resources
expended
£
£
**Unrestricted funds**
General fund
1,646,484
(1,572,149 )
**TOTAL FUNDS**
1,646,484
(1,572,149 )|Movement
in funds
£
74,335|
|---|---|
||74,335|
Page 12
**BRITISH FRIENDS OF UNITED HATZALAH ISRAEL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020**
## **10. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31st December 2020.
Page 13
**BRITISH FRIENDS OF UNITED HATZALAH ISRAEL**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations received
Gift aid
Gala income
Auction event
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Printing, postage and stationery
Bank charges and transfer costs
Mailing campaign
United Hatzalah Israel/ Life-saving and Medical
Equipment
Office costs
Promotion and advertising
HR costs
Gala event costs
Consultancy services
Transport
Website
Auction event costs
**Support costs**
**Governance costs**
Auditors' remuneration for non audit work
Total resources expended
**Net income**|2020
£
760,953
17,367
-
42,266
820,586
820,586
625
615
5,440
560,225
19,306
10,601
192,992
-
-
-
6,989
2,048
798,841
2,100
800,941
19,645|2019
£
372,800
45,337
407,761
-|
|---|---|---|
|||825,898|
|||825,898
8,350
668
3,096
459,000
31,302
13,378
169,222
81,781
2,500
711
-
-|
|||770,008
1,200|
|||771,208|
|||54,690|
This page does not form part of the statutory financial statements
Page 14