OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-12-31-accounts

Reference and administrative details ofthe Charity, details ofthe Charity,
its Trustees and advisers
CEO's report
Trustees'
report
Independent
auditors'
report		 on the financial statements 13
Statement of financial
activities		 17
Income and expenditure
account		 18
Balance sheet
Statement ofcash flows 21
Notes to the financial statements 22

FOR TH E YEA R ENDED 31DEC EMBER 2022
Unrestricted Restricted
funds funds Total Total
2022 2022 2022 2021
Notes
INCOME FROM:
Donations
and legacies		 1,555,549 3,610,204 5,165,753 4,083,853
Investment
income		 120 120 16
Total income 1,555,669 3,610,204 5,165,873 4,083,869
EXPENDITURE ON:
Raising funds 768,468 768,468 535,509
Charitable
activities		 1,794,422 3,076,061 4,870,483 6,632,248
Total expenditure 2,562,890 3,076,061 5,638,951 7,167,757
NET MOVEMENT
IN FUNDS		 (1,007,221) 534,143 (473,078) (3,083,888)
RECONCILIATION
OF FUNDS
Tota I funds
brought
forward		 2,220,867 226,663 2,447,530 5,531,418
Net movement in funds (1,007,221) 534,143 (473,078) (3,083,888)
Totalfunds
carried forward		 1,213,646 760,806 1,974,452 2447,530

Unrestricted Restricted
funds funds Total Total
2022 2022 2022 2021
Notes
Gross income
the reporting		 in
period		 1,555,669 3,610,204 5,165,873 4,083,869
Less: Total expenditure (2,562,890) (3,076,061) (5,638,951) (7,167,757)
Net expenditure/
(income) for the (1,007,221) 534,143 (473,078) (3,083,888)
reporting period

AS AT 31 DECE MBER 202
2022 2021
Notes
FIXED ASSETS
Tangible assets 16,328 24,149
16,328 24,149
CURRENT ASSETS
Debtors 12 1,759,773 1,814,477
Cash at bank and in hand 1,877,763 1,911,136
3,637,536 3,725,613
Creditors: amounts falling due within one year 13 (1,679,412) (1,302,232)
NET CURRENT ASSETS 1,958,124 2,423,381
1,974,452 2,447,530
CHARITY FUNDS
Restricted funds 14 760,806 226,663
Unrestricted
funds		 14 1,213,646 2,220,867
Total funds 1,974,452 2,447,530

FOR THE YEA R ENDED 31 D ECEMBER 2022
2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash used in operating
activities		 (28,245) (1,7&,913)
CASH FLOWS FROM INVESTING ACTIVITIES
Dividends,
interests and rents from investments		 120 16
Purchase oftangible
fixed assets		 (5,248) (1,948)
Net cash used in investing
activities		 (5,128) (1,932)
CASH FLOWS FROM FINANCING
ACTIVITIES
Change
in cash and cash equivalents
in the year		 (33,373) (1,765,845)
Cash and cash equivalents
at the beginning		 ofthe year 1,911,136 3,676,981
Cash and cash equivalents
at the end ofthe year		 1,877,763 1,911,136
The notes on pages 22to 39form part ofthese financial statements

3.INCOME FROM DONATION S
AND LEGACIES
Unrestricted Restricted Total
funds funds funds
2022 2022 2022
Donations 781,220 2,259,927 3,041,147
Legacies 665,798 93,000 758,798
Donated goods 1,257,277 1,257,277
Gift aid 108,531 108,531
1,555,549 3,610,204 5,165,753
Unrestricted Restricted Total
funds funds funds
2021 2021 2021
Donations 248,033 1,600,369 1,848,402
Legacies 1,232,008 376,500 1,608,508
Donated goods 467,878 467,878
Gift aid 159,065 159,065
1,639,106 2,444,747 4,083,853

Unrestricted Total
funds funds
2022 2021
16 16

Unrestricted Total
funds funds
2022 2022
Advertising 193,610 193,610
Other fundraising costs 313,999 313,999
Costs of raising voluntary income - wages and salaries 221,966 221,966
Costs of raising voluntary income - Nl 27,514 27,514
Costs of raising voluntary income - pension costs 11,379 11,379
768,468 768,468
Restricted Total
funds funds
2021 2021
Advertising 185,659 185,659
Other fundraising costs 100,625 100,625
Costs of raising voluntary income - wages and salaries 211,978 211,978
Costs of raising voluntary income - Nl 25,218 25,218
Costs of raising voluntary income - pension costs 12,029 12,029
535,509 535,509

Summary
by fund type
Unrestricted Restricted Total
funds funds funds
2022 2022 2022
Assistance to MDA Israel 1,617,883 1,818,784 3,436,667
Other Medical Related Activities 176,539 1,257,277 1,433,816
1,794,422 3,076,061 4,870,483
Unrestricted Restricted Total
funds funds funds
2021 2021 2021
Assistance to MDA Israel 2,883,488 3,119,682 6,003,170
Other Medical Related Activities 161,200 467,878 629,078
3,044,688 3,587,560 6,632,248

Activities
undertaken Support Total
directly costs funds
2022 2022 2022
Assistance to MDA Israel 3,055,440 381,227 3,436,667
Other Medical Related Activities 1,433,816 1,433,816
4,489,256 381,227 4,870,483

Activities
undertaken Support Total
directly costs funds
2021 2021 2021
Assistance to MDA Israel 5,666,900 336,270 6,003,170
Other Medical Related Activities 622,145 6,933 629,078
6,289,045 343,203 6,632,248

Other
Assistance Medical
to MDA Related Total
Israel Activities funds
2022 2022 2022
Staff costs 45,296 45,296
Medical equipment 430,150 430,150
Casualty
stations		 refurbishment costs 1,286,374 1,286,374
Ambulances
and
costs		 other emergency vehicles associated 788,221 788,221
International
& ICRC		 51,075 59,000 110,075
Gifts in kind (donated goods) 1,257,277 1,257,277
Associated costs of Gifts In kind (donated goods) 42,500 42,500
MDA Technology 25,080 25,080
Miscellaneous
project costs		 107,106 75,039 182,145
MDA Israel training 322,138 322,138
3,055,440 1,433,816 4,489,256

Analysis ofdire ct cost s
Assistance Other Medical
to MDA Related Total
Israel Activities funds
2021 2021 2021
8 8 8
Staff costs 21,448 21,448
Medical equipment 443,142 443,142
Casualty
stations		 refurbishment costs 3,027,929 3,027,929
Ambulances
and
costs		 other emergency vehicles associated 1,791,606 1,791,606
Command
and		 control 37,186 37,186
Glffs In kind (donated goods) 467,878 467,878
Associated costs of Gifts in kind (donated goods) 27,500 27,500
Computerisation 189,206 189,206
Miscellaneous project costs 125,077 125,077
Israel training
costs		 156,383 156,383
UK first aid training and defibriffator supplies 1,690 1,690
5,666,900 622,145 6,289,045
Anolysis ofsupport costs
Assistance Other Medical
to MDA Related Total
Israel Activities funds
2022 2022 2022
5 5 5
Staff costs 144,695 67,900 212,595
Depreciation 8895 4174 13,069
Premises costs 24,160 11,337 35,497
Legal and professional fees 8798 4128 12,926
ONce expenses 35,834 16,815 52,649
Audit fees 4574 2146 6,720
Other administrative costs 53,504 25,108 78,612
(Gains) / Losses on Forex (20,991) (9850) (30,841)
259,468 121,759 381,227

Analysis ofsupport co sts (c onti nued)
Assistance Other Medical
to MDA Related Total
Israel Activities funds
2021 2021 2021
Staff costs 172,292 3,552 175,844
Depreciation 14,478 298 14,776
Premises costs 41,447 855 42,302
Legal and professional fees 6,879 142 7,021
ONce expenses 44,059 908 44,967
Audit fees 6,584 136 6,720
Other administrative costs 50,531 1,042 51,573
336,270 6,933 343,203
8.AUDITORS' REMUNERATION
2022 2021
Fees payable to the Charity's
auditor for the preparation
and audit ofthe Charity's
annual
accounts		 9,000 7,320

2022 2021
Wages and salaries 451,838 385,887
Social security costs 43,190 41,444
Contribution to defined contribution pension schemes 23,722 19,186
518,750 446,517

2022 2021
No. No.
Management and administration of charity
Directors
2022 2021
No. No.

2022 2021
D.Burger Remuneration T55,720 134,000
Pension contributions paid 5,550 8,247

11 .TANGIBLE FIXED ASSETS
Long-term
leasehold Fixtures and
property fittings Total
COST OR VALUATION
At 1 January
2022		 14,080 78,005 92,085
Additions 5,248 5,248
At 31 December 2022 14,080 83,253 97,333
DEPRECIATION
At 1 January
2022		 6,336 61,600 67,936
Charge for the year 2,816 10,253 13,069
At 31 December 2022 9,152 71,853 81,005
NET BOOK VALUE
At 31 December 2022 4,928 11,400 16,328
At 31 December 2021 7,744 16,405 24,149

DVE AFTER MORE THAN ONE YEAR
Trade debtors 828,250 385,436
828,250 385,436
DVE WITHIN ONE YEAR
Trade debtors 883,885 1,305,719
Other debtors 30,398 105,704
Prepayments
and accrued income		 17,240 17,618
At 31 December 2022 1,759,773 1,814,477

2022 2021
Trade creditors 290,978 248,922
Accruals and deferred income 1,388,434 1,053,310
1,679,412 1,302,232

14.STATEMENT OF
Statement offunds - current		 FUNDS
year
Balance at
Balance at 1 31
January Transfers December
2022 Income Expenditure in/out 2022
UNRESTRICTED FUNDS
General Funds- all funds 2,220,867 1,555,669 (2,562,890) 1,213,646
RESTRICTED FUNDS
Ambulance
stations
refurbishment
costs		 513,927 (423,979) 89,948
National
blood and
logistic centre		 655,973 (490,319) 165,654
Ambulances 58,697 1,009,231 (784,669) 283,259
Bikes 15,400 2,765 18,165
Bloodmobile 11,898 16,074 27,972
Medical equipment 94,843 128,682 (119,817) 103,708
Holocaust
survivors		 25,000 25,000
Training 18,000 18,000
Gift in kind &
associated costs		 1,257,277 (1,257,277)
International 10,000 10,000
General 2,825 16,275 19,100
226,663 3,610,204 (3,076,061) 760,806
Total offunds 2,447,530 5,165,873 (5,638,951) 1,974,452

Statement offunds - prior year
Balance at
Balance at 1 31
January Transfers December
2021 Income Expenditure in/out 2021
UNRESTRICTED FUNDS
General Funds-all funds 3,880,454 1,639,122 (3,580, 197) 281,488 2,220,867
RESTRICTED FUNDS
Ambulance
stations
refurbishment
costs		 251,107 344,333 (595,440)
National
blood and
logistic centre		 203,869 631,907 (835,776)
Ambulances 233,349 777,260 (848,049) (103,863) 58,697
Bikes 67,545 20,439 (66,749) (5,835) 15,400
Bloodmobile 824,876 126,478 (770,222) (169,234) 11,898
Medical equipment 45,218 55,626 (3,445) (2,556) 94,843
Holocaust
survivors		 25,000 25,000
Training 18,000 18,000
Gift in kind &
associated costs		 467,879 (467,879)
International
General 2,825 2,825
1,650,964 2,444,747 (3,587,560) (281,488) 226,663
Total offunds 5,531,418 4,083,869 (7,167,757) 2,447,530

ummary
offunds - current year
Balance at
Balance at 1 31
January December
2022 Income Expenditure 2022
General funds 2,220,867 1,555,669 (2,562,890) 1,213,646
Restricted funds 226,663 3,610,204 (3,076,061) 760,806
2,447,530 5,165,873 (5,638,951) 1,974,452
Balance at
Balance at 1 31
January Transfers December
2021 Income Expenditure tn/out 2021
General funds 3,880,454 1,639,122 (3,580,197) 281,488 2,220,867
Restricted funds 1,650,964 2,444,747 (3,587,560) (281,488) 226,663
5,531,418 4,083,869 (7,167,757) 2,447,530

Analysis of net assets between
funds - current yea		 r
Unrestricted Restricted Total
funds funds funds
2022 2022 2022
Tangible fixed assets 16,328 16,328
Debtors due after more than one year 828,250 828,250
Current assets 2,048,480 760,806 2,809,286
Creditors due within one year (1,679,412) (1,679,412)
Total 1,213,646 760,806 1,974,452
Unrestricted Restricted Total
funds funds funds
2021 2021 2021
Tangible fixed assets 24,149 24,149
Debtors due after more than one year 385,436 385,436
Current assets 3,113,514 226,663 3,340,177
Creditors due within one year (1,302,232) (1,302,232)
Total 2,220,867 226,663 2,447,530

2022 2021
Net expenditure
for the year		 (as per Statement of Financial Activities) (473,078) (3,083,888)
ADJVSTMSNTS FOR:
Depreciation
charges		 13,069 14,776
Dividends,
interests		 and rents from investments (120) (16)
Decrease
in debtors		 54,704 1,681,380
Increase/(decrease) in creditors 377,180 (376,165)
Net cash used in operating activities (28,245) (1,763,913)

18.ANALYSIS OF CASH AND CASH EQUIVA LENTS
2022 2021
Cashin hand 1,877,763 1,911,136
Total cash and cash equivalents 1,877,763 1,911,136

At 1 At 31
January December
2022 Cash flows 2022
Cash at bank and in hand 1,911,136 (33,373) 1,877,763
1,911,136 (33,373) 1,877,763

MACEN DAVID ADQM UK SAVING MORE LIVES Winston House. 2 Dollis Pork. London N3 1 HF T 4dd (0)20 8201 5900 info@mdauk.org www.mdauk.org Reg151Bted ChanlyNo. 111&1