REGISTERED CHARITY NUMBER: 1101329
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024
FOR
BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
Joseph Kahan Associates LLP Registered Auditors Chartered Accountants 923 Finchley Road London NW11 7PE
BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 5 |
| Report of the Independent Auditors | 6 | to | 8 |
| Statement of Financial Activities | 9 | ||
| Statement of Financial Position | 10 | ||
| Statement of Cash Flows | 11 | ||
| Notes to the Statement of Cash Flows | 12 | ||
| Notes to the Financial Statements | 13 | to | 19 |
BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024
The trustees present their report with the financial statements of the charity for the year ended 31st December 2024. 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) Organisation 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. In addition, because seconds count, United Hatzalah uses a fleet of over 2,000 emergency vehicles including its trademark '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 8,000+ 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:
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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 140 mental health professionals as well as nearly 500 volunteer medics trained in basic Psychological First Aid models.
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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. Volunteers are trained to recognise the signs of dementia, injury and malnutrition and are also familiar with the various medical, financial and social services available. The program also provides emotional support and friendship for any elderly individual who needs companionship.
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Sandberg Women's Unit - United Hatzalah now has over 2,000 female volunteer medics, more than double the number when the Unit launched and it continues to grow. Its aim is to bring together women of diverse ethnic and religious backgrounds who will work together to serve the health needs of the entire nation in a culturally sensitive way.
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Hospital Liaison Programme - This programme was launched to help ease pressure in Israel's overburdened and understaffed emergency rooms where long delays are negatively impacting patient treatment and outcomes. United Hatzalah volunteers support emergency room teams by taking on tasks including monitoring vital signs and electronic devices, taking blood samples and setting up intravenous infusions. Today, the programme is active in 25 hospitals across Israel and supported by over 500 volunteers and United Hatzalah aims to double its size in the next four years.
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BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024
Throughout 2024, United Hatzalah's volunteer corps has remained on high alert as the focus of ongoing hostilities shifted from North to South as well as affecting central Israel. Volunteers responded to terror and rocket-related emergencies daily. Particularly significant was its fast response to the Majdal Shams tragedy in the Golan Heights where 12 children from the Druze community were killed and dozens more injured. The ongoing swift and impactful response of the organisation since 7th October has highlighted the critical contribution United Hatzalah's community-based EMS provides in Israel.
To ensure United Hatzalah can maintain this same level of service in any situation, the organisation is now focused on bolstering its volunteer presence across the country. Its goal is to increase its network to 16,000 volunteer medics to strengthen Israel's EMS and mass casualty incident capabilities. Every single additional United Hatzalah volunteer increases the chance of a trained and equipped medic being in close proximity to an emergency, reducing response time and improving patient outcomes.
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:
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Providing emergency medical response and first aid by certified trained individuals
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Teaching emergency medical response and first aid
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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:
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For further unrestricted funds in support of emergency medical activities, in particular for volunteer medic training, maintenance and replacement of ambucycles, ambulances, and other vehicles including off road 4x4 cars, boats, helicopters and drones and for the life-saving medical equipment used by volunteer medics, and development of new Volunteer Houses nationwide for use of training and medical supply storage.
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To purchase more equipment for volunteers including new ambucycles, defibrillators, oxygen canisters and EpiPens.
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To train expert medics in mass casualty and disaster management skills.
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Establish an endowment funds to serve as source of future income for UH Israel.
Public benefit
The Trustees have considered the Charity Commission’s general guidance on public benefit in deciding what activities the charity should undertake.
The ‘Aims of the Trust’ is the preservation and protection of good health and preservation of Human Life by: (1) Providing First Aid by certified persons. (2) Teaching First Aid . (3) Prompt assistance to the Public - First Aid. (4) Establishing and operating public institutions and activities in the field of health, communal, culture relief, charitable and merciful activities.
The Trustees consider that the activities explained above, adequately satisfy the public benefit requirements.
ACHIEVEMENT AND PERFORMANCE
We are pleased that despite the challenges for donors and for fundraising in 2024 , we were able to secure over £2.5m in donations from activities, including an in-person London Dinner, providing much needed unrestricted funds for the organisation.
We hope that in the coming year the support from the UK will continue to grow as we achieve greater awareness for the organisationin .
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BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024
FINANCIAL REVIEW
Financial position
The statement of financial activities shows net incoming resources for the year of a revenue nature of £2,556,738 (2023: £3,130,826 ) and net realised outgoing resources of £2,594,503 (2023 :£2,723,199) .
The total reserves at the year end stand at £782,373 (2023 :£820,137).
Reserves policy
The charity's reserves policy is to maintain sufficient cash reserves to enable the charity to continue its activities and services at a meaningful level, should there be a drop in income. As all income is derived from voluntary donations, the trustees review this position on a regular basis.
In view of this the trustees aim to maintain a level of reserves sufficient to meet six months basic operating costs.
Having regard to the above the Trustees are of the opinion that the unrestricted cash reserves held as at the period end, being £657,417 (2023 :£738,403) , would be sufficient to meet six months basic operating costs and, they intend to increase the reserves held in the forthcoming year.
FUTURE PLANS
The needs for medical and humanitarian support in Israel has grown significantly over the past two years and the government of Israel has recognised United Hatzalah as a national emergency service organisation. As the need in Israel grows, 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, Canada, France, Switzerland and Australia.
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.
Risk management
The trustees have assessed the major risks to which the charity is exposed. All areas of work carried out by the charity are appropriately risk assessed and staff and volunteers are appropriately screened, trained and supervised. The charity contracts with outside specialist advisers whenever necessary, to provide expert advice when it is required. The Trustees take a prudent and careful approach to the management of the funds of the charity to ensure that an adequate strategy is in place to safeguard the income streams and to control the costs in both the short and long term.
As the charity relies entirely on voluntary income, and usually receives no government funding, trustees are aware that there are various risks to our financial stability in an uncertain economic climate.
The charity has been diversifying its fundraising efforts to mitigate those risks as far as possible by spreading the income streams more evenly. Risk management plans are in place to enable timely responses to any crisis designed to protect the core of the charity's work through difficult times. Systems are in place to ensure the appropriate management of all funds and suitable probity is exercised at all times in regard to the handling and recording of financial transactions.
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 2024
Principal address Suite 12 - The Brentano Suite First Floor, Lyttelton House 2 Lyttelton Road London N2 0EF Trustees A H Yadgaroff M Abadi P Vecht Mrs S M Kelaty N Blair Mrs F Hasson M Brown Auditors Joseph Kahan Associates LLP Registered Auditors Chartered Accountants 923 Finchley Road London NW11 7PE Bankers Lloyds Bank 8 Golders Green Road London NW11 8LJ
TRUSTEES' RESPONSIBILITY STATEMENT
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024
Approved by order of the board of trustees on 1st July 2025 and signed on its behalf by:
N Blair - Trustee
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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
Opinion
We have audited the financial statements of British Friends of United Hatzalah Israel (the 'charity') for the year ended 31st December 2024 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In our opinion the financial statements:
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give a true and fair view of the state of the charity's affairs as at 31st December 2024 and of its incoming resources and application of resources, for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and
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have been prepared in accordance with the requirements of the Charities Act 2011.
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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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 on the charity'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, other than the financial statements and our Report of the Independent Auditors 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 this gives rise to a material misstatement in the financial statements themselves. 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.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
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the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or
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sufficient accounting records have not been kept; or
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the financial statements are not in agreement with the accounting records and returns; or
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we have not received all the information and explanations we require for our audit.
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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
Responsibilities of trustees
As explained more fully in the Trustees' Responsibilities Statement, the trustees are responsible for the preparation of the financial statements which 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 charity'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 charity or to cease operations, or have no realistic alternative but to do so.
Our responsibilities for the audit of the financial statements
We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
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 a Report of the Independent Auditors 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.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Discussions with and enquires of management and the Trustees were held with a view to identifying those laws and regulations that could be expected to have a material impact on the financial statements. During the engagement team briefing, the outcomes of these discussions and enquiries were shared with the team, as well as consideration as to where and how fraud may occur in the entity.
The following laws and regulations were identified as being of significance to the entity:
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Those laws and regulations considered to have a direct effect on the financial statements include UK financial reporting standards and Charity Law.
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Those laws and regulations for which non - compliance may be fundamental to the operating aspects of the charity and therefore may have a material effect on the financial statements include compliance with the charitable objectives, public benefit, fundraising regulations, safeguarding and health and safety legislation.
Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: inquiries of management and the Trustees as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; review of Trustee meeting minutes; testing the appropriateness of entries in the nominal ledger and the performance of analytical procedures to identify unexpected movements in account balances which may be indicative of fraud.
No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity’s controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' 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 charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Joseph Kahan Associates LLP Registered Auditors Chartered Accountants 923 Finchley Road London NW11 7PE
Date: July 2025
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BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies 3 EXPENDITURE ON Charitable activities 4 Charitable Governance costs Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2024 Unrestricted fund £ 2,556,738 2,594,503 - 2,594,503 (37,765) 820,137 782,372 |
2023 Total funds £ 3,130,826 |
|---|---|---|
| 2,710,371 12,828 |
||
| 2,723,199 | ||
| 407,627 412,510 |
||
| 820,137 |
The notes form part of these financial statements
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BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
STATEMENT OF FINANCIAL POSITION 31ST DECEMBER 2024
| Notes CURRENT ASSETS Debtors 11 Cash at bank CREDITORS Amounts falling due within one year 12 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 13 Unrestricted funds TOTAL FUNDS |
2024 Unrestricted fund £ 138,525 657,417 795,942 (13,570) 782,372 782,372 782,372 782,372 782,372 |
2023 Total funds £ 94,935 738,403 833,338 (13,201) 820,137 820,137 820,137 820,137 820,137 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 1st July 2025 and were signed on its behalf by:
N Blair - Trustee
The notes form part of these financial statements
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BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST DECEMBER 2024
| Notes Cash flows from operating activities Cash generated from operations 1 Net cash (used in)/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 |
2024 £ (80,986) (80,986) (80,986) 738,403 657,417 |
2023 £ 340,528 |
|---|---|---|
| 340,528 | ||
| 340,528 397,875 |
||
| 738,403 |
The notes form part of these financial statements
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BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST DECEMBER 2024
1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
| Net (expenditure)/income for the reporting period (as per the Statement of Financial Activities) Adjustments for: Increase in debtors Increase/(decrease) in creditors Net cash (used in)/provided by operations |
2024 £ (37,765) (43,593) 372 (80,986) |
2023 £ 407,627 (65,699) (1,400) 340,528 |
|---|---|---|
2. ANALYSIS OF CHANGES IN NET FUNDS
| At 1/1/24 | Cash flow | At 31/12/24 | |
|---|---|---|---|
| £ | £ | £ | |
| Net cash | |||
| Cash at bank | 738,403 | (80,986) | 657,417 |
| 738,403 | (80,986) | 657,417 | |
| Total | 738,403 | (80,986) | 657,417 |
The notes form part of these financial statements
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BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024
1. LEGAL STATUS OF THE CHARITY
The Charity is established by a declaration of Trust dated 3rd October 2003 as amended by a deed of amendment made 26th December 2003, 28th October 2004 and 22nd July 2009.
2. 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.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. 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.
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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from tax on its charitable activities.
Key judgements and estimates
In the application of the charity's accounting policies, Trustees are required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources.The estimates and the underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and the underlying assumptions are reviewed on a on-going basis. Revisions to accounting estimates are recognised in the period to which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects the current and future periods.
The Trustees consider that there are no material judgements in applying accounting policies or key sources of estimation uncertainty.
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BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024
2. ACCOUNTING POLICIES - continued
Financial instruments
The Charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
3. DONATIONS AND LEGACIES
| DONATIONS AND LEGACIES | ||
|---|---|---|
| Donations received Gift aid Special Events Revenue |
2024 £ 1,311,593 224,874 1,020,271 2,556,738 |
2023 £ 2,508,793 97,834 524,199 |
| 3,130,826 |
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BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024
4. CHARITABLE ACTIVITIES COSTS
| Direct Costs £ Charitable 646,963 5. GRANTS PAYABLE Charitable The total grants paid to institutions during the year was as follows: Grants to institutions |
Grant funding of activities (see note 5) £ 1,935,000 |
Support costs (see note 6) £ 12,540 2024 £ 1,935,000 2024 £ 1,935,000 |
Totals £ 2,594,503 |
|---|---|---|---|
| 2023 £ 2,277,000 |
|||
| 2023 £ 2,277,000 |
| 6. | SUPPORT COSTS | ||
|---|---|---|---|
| Governance | |||
| costs | |||
| £ | |||
| Charitable | 12,540 | ||
| 7. | AUDITORS' REMUNERATION | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Fees payable to the charity's auditors for the audit of the charity's financial | |||
| statements | 10,680 | 10,680 | |
| Other non-audit services | 1,860 | 1,860 |
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st December 2024 nor for the year ended 31st December 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st December 2024 nor for the year ended 31st December 2023.
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BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024
9. STAFF COSTS
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 283,007 | 209,933 |
| Social security costs | 26,814 | 25,205 |
| Other pension costs | 70,513 | 23,713 |
| Total | 380,334 | 258,851 |
| The average monthly number of employees during the year was as follows: | ||
| 2024 | 2023 | |
| Administrative | 3 | 3 |
The number of employees whose total employee benefits excluding pension contributions earning over £60,000, classified within £10,000 bands was as follows:
| 2024 | 2023 | |
|---|---|---|
| £70,001 -£80,000 | 1 | 2 |
| £80,001 -£90,000 | 1 | |
| £101,001 - £110,000 | 1 | |
| The total remuneration of the key management personnel during the year was £360,114 (2023: £197,096) |
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Donations and legacies EXPENDITURE ON Charitable activities Charitable Governance costs Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 3,130,826 |
|---|---|
| 2,710,371 12,828 |
|
| 2,723,199 | |
| 407,627 412,510 |
|
| 820,137 |
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BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024
11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Rent deposit HMRC Gift Aid receivable Prepayments 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Taxation and social security Other creditors 13. MOVEMENT IN FUNDS At 1/1/24 £ Unrestricted funds General fund 820,137 TOTAL FUNDS 820,137 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 2,556,738 TOTAL FUNDS 2,556,738 |
2024 £ 1,512 117,434 19,579 138,525 2024 £ - 13,570 13,570 Net movement in funds £ (37,765) (37,765) Resources expended £ (2,594,503 ) (2,594,503 ) |
2023 £ 1,512 78,423 15,000 94,935 2023 £ 367 12,834 13,201 At 31/12/24 £ 782,372 782,372 Movement in funds £ (37,765) (37,765) |
|---|---|---|
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BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024
13. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1/1/23 £ Unrestricted funds General fund 412,510 TOTAL FUNDS 412,510 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 3,130,826 TOTAL FUNDS 3,130,826 |
Net movement in funds £ 407,627 407,627 Resources expended £ (2,723,199 ) (2,723,199 ) |
At 31/12/23 £ 820,137 820,137 Movement in funds £ 407,627 |
At 31/12/23 £ 820,137 |
|---|---|---|---|
| 820,137 | |||
| 407,627 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1/1/23 £ 412,510 412,510 |
Net movement in funds £ 369,862 369,862 |
At 31/12/24 £ 782,372 |
|---|---|---|---|
| 782,372 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 5,687,564 5,687,564 |
Resources expended £ (5,317,702 ) (5,317,702 ) |
Movement in funds £ 369,862 |
|---|---|---|---|
| 369,862 |
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BRITISH FRIENDS OF UNITED HATZALAH ISRAEL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024
14. RELATED PARTY DISCLOSURES
During the year the charity donated £1,935,000 (2023: £2,277,000 ) as grants to United Hatzalah Israel for charitable activities in Israel for the purchase of emergency medical vehicles and equipment .
The charity received donations from the following trustees and key management staff during the year :
Trustees & Development Committee Members:
-
Neil Blair - Chairman (since 25th October 2022) - £50,000 (2023 : £230,000).
-
Florence Hasson - £11,900 (2023:£21,480).
-
Philip Vecht - £Nil (2023: £3,000).
-
Sharon Kelaty - £15,000 (2023: £15,185).
-
Miguel Abadi - £Nil( 2023: £39,131).
-
Anthony & Karen Yadgaroff - £600 (2023: £Nil).
-
Leon Ferera & Carine Lor - £5,100 (2023: £10,800).
-
8..Anthony Abrams - £5,000 (2023: £6,000).
Key Management Staff
-
Assaf Admoni - Chief Executive Officer - £3,602 (2023 :£7,291).
-
Jodie Sinclair - Head of Business Development - £11,165 (2023: £4,039 )
-
Pippa Ellis - UK Marketing and Operations Director - £132 (2023: £83).
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