2022-12-31-accounts - Mars Org. Ltd

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

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FACING THE CHALLENGE TOGETHER

Annual Report & Financial Statements Year Ended 31 December

Registered Charity Number: 1152340

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index

REFERENCE & ADMINISTRATIVE DETAILS

Registered Company Number: 08321795

Registered Charity Number: 1152340

Registered Office: Unit 15 Grosvenor Way, London E5 9ND

Trustees' annual report (incorporating the Directors' Report) .......................................4 to 20

Independent Auditor's Report to the members ................21 to 25

Statement of financial activities (including Income and Expenditure account) ......................26 Statement of financial position ....................................................27 Statement of cash flows ...................................................................28 Notes to the financial statements ..............................................29 to 35

Trustees: Rabbi H Grunfeld Mr J Herzka Mr P Weinberger

Bankers: HSBC UK, 465 Bethnal Green Road Bethnal Green, London E2 9QW

Accountants: Cohen Arnold New Burlington House, 1075 Finchley Road, London NW11 0PU

Organisation Details:

MARS

Unit 15 Grosvenor Way, London, E5 9ND 020-3322-8586 www.marsorg.com - mail@marsorg.com

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Who we are

our mission

MARS’ mission is to give every patient a chance to access the most advanced care available to enable a positive outcome.

After supporting two close relatives through critical illness, Rabbi Hershel Grunfeld was constantly being consulted by desperate people drawing on his previous experience. The lack of medical advocacy and support became exceedingly obvious and by 2012 this ad-hoc help had grown into an incorporated organization which has metamorphosed into the fully-fledged, multi-faceted support organization it is today.

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what we do

First and foremost, Mars is here to ease the patients’ often confusing medical journey and support them in navigating the intricate and complex health system.

Struggling with illness is like climbing Mount Everest alone on a foggy day, along a narrow path wrought with stones and other obstacles. Every decision is taken with fear and confusion, knowing that the end results can be critical.

We at MARS try to accompany the climbers, remove their loneliness, and shine light on their challenges. It is still not easy but at least no one is alone.

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Kevin Harrington
Professor of
Biological Cancer
Therapies at The
Institute of Cancer
Research
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“My abiding interest in MARS, and my willingness to give time to it and support it, is because it’s there for patient benefit. Irrespective of where someone lives, where someone comes from or what their background is, they should always have access to the best medical advice and the best medical care. And because that’s not always the case, we need organisations that enable patients to receive that. To my mind the MARS organisation is exactly that.”

how we do this

ADVOCACY

NETWORKING

RESEARCH

DIAGNOSTICS REFERRALS

SUPPORT

NETWORKING

RESEARCH

To be in the forefront of the latest medical discoveries, Mars is constantly researching, updating and exploring the latest trials, options, techniques and available treatments.

Partners

Mars works in partnership with the NHS, Hospitals, local GP’s and many medical, social and welfare organisations across the UK. We invest in fostering relationships with the most prestigious doctors and medical centres and have earned the respect of many in the medical community.

Complex Disease Research

When a disease is not a “textbook case,” MARS experts delve into its complexities, and research its possible causes and potential diagnoses, and liaise with renowned experts to determine the best course of treatment.

Networking

MARS has a range of contacts with other medical advocacy organisations in Europe, Israel and the USA, to ensure that all their clients can access the best possible care, irrespective of geographical boundaries.

Novel Treatments Research

Often, treatment options for rare conditions are not known in the mainstream medical field. MARS advisors invest hours in scouring medical journals and academia to unearth little-known treatments that offer patients hope.

Training

MARS staff receive ongoing in-service training on how to manage and handle telephone requests and research medical information. They are also regular attendees at national and international medical conferences to ensure that they are up to date with newly released medical information and cutting-edge technology.

Clinical Trials Research

When conventional medicine gives up on a patient, MARS searches the world for clinical trials. Often, experimental treatments grant hope – and life – to patients with no other path to a cure.

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REFERRALS

Targeted Referrals

MARS advisors don’t simply look up the name of a specialist. They harness their extensive medical knowledge, study every detail of a case, and consider many factors before referring a patient to a doctor. There is only one overriding consideration: To find the best doctor for this particular patient and their particular condition. A doctor’s success rate, experience, personality, access to certain drugs or advanced surgical instruments, and other logistics, all play a role in the critically important targeted referral process.

Second Opinions

Sometimes, a patient will benefit from receiving a second medical opinion and review of their

prognosis. We help them obtain this second (or even third or fourth) opinion from specialists across the globe, to obtain a better understanding of the best course of action.

Complex Patient Care

MARS involvement with a patient extends well beyond the initial referral and treatment phase. MARS advisors will continue to support patients with acute and even with long-term continuing health issues.

Clinical Trial Enrolment

When conventional medicine offers no options, MARS advisors will cut through red tape and do everything possible to enrol patients in clinical trials.

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Mr Pranav Pandya
Consultant in Fetal
Medicine,
Director of Fetal
Medicine, UCLH
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“It is a privilege to work with Rabbi Grunfeld and MARS. I have always found that MARS is committed to providing the highest standard of care. They support families at a time of need when there can be great anxiety and uncertainty. Rabbi Grunfeld takes time to understand the complexities of each individual case to be able to provide insightful advice and guidance.”

ADVOCACY

Hospital Liaison Services

Dedicated Case Workers

Advocating for patients is a special skill – and When patients who have long-term health patients are in no position to do it for themselves. conditions reach out to Mars, they are provided MARS advisors work directly with NHS and with a dedicated case worker who becomes private hospitals around the clock, to ensure familiar with their case and supports them that all a patient’s needs – medical, cultural, and throughout their medical journey. This ensures a beyond – are met. continuity and consistency of care.

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DIAGNOSTICS
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Direction

When patients find themselves from one day to another in utter shock and despair after visiting their GP and getting the message ‘Go do some tests as things are looking suspicious’, MARS will get them booked in for early diagnostic tests so a decision on further treatment with the correct specialists can be taken swiftly.

Emotion

Getting patients to have their tests done as quickly as possible, has a huge impact on the quality of life of both patient and family, and reduces the natural stress and anxiety that comes with uncertainty.

Speed

Speeding up tests and obtaining a diagnosis without delay, has life changing consequences, as waiting for NHS appointments can take agonising weeks or months during which the patient should really be commencing crucial treatment at a time when every day counts.

Funding

MARS endeavours to help pay for early diagnostic appointments in a case where the patient cannot afford this themselves, and once diagnosed they will facilitate continuing treatment under the NHS. As experience has shown, early-stage diagnosis is a huge advantage for better survival chances.

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SUPPORT
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Financial Aid

Aside from initial diagnostics, Mars helps fund additional costs and medical transfers where needed, so that finances are never the reason for withholding the most appropriate and effective treatment; especially when a case is stuck and sometimes reaches an impasse, MARS will help fund an expert opinion so that progress can be made.

Interpretation

Even a fluent English speaker will sometimes struggle to understand medical terminology. MARS will attempt to be available to interpret and simplify medical terms for those with a language barrier.

Yom-Tov Clinics

A truly remarkable service where MARS offers a free local walk-in GP service, along with a free prescription if needed, to minimize travel over the Jewish holidays and to save patients from the decision-making and hassle that travelling on such a day would entail.

Medical Transfers

Hospital transfers are complex – and involve layers of bureaucracy, coordination, and negotiations with hospitals releasing and accepting patients. MARS arranges medically safe transfers to enable patients to access specialised treatment in other units, nationally or if necessary, even internationally.

Mr. Alan Farthing, MD FRCOG Consultant Gynecological Surgeon and Oncologist, Imperial NHS Trust

“I have been giving advice to MARS patients for the last five years and have always been impressed by the careful attention to detail by the Medical Director and his team. In my experience, they are determined to understand the logic behind any recommendations, to ensure there are no better alternatives and to make sure the patient is pointed towards the right practitioner for treatment. It is a level of service that others should aspire to.”

7/24 Crisis intervention Emergency Line

Emergencies are not limited to office hours, and neither is MARS. We are set up to be available and give support 7/24.

Appointment Expediting

When receptionists say they have no openings for weeks, MARS will endeavour to pulls strings and work miracles; somehow getting same-ornext-day slots, instead of appointments weeks (or months!) away.

Obtaining Medical Records

A patient’s medical past can offer critical clues to doctors, MARS advisors and researchers. MARS Medical Records team works to get copies of past test results, scans, reports and other records.

Technical Navigators

Saving lives involves lots of technical details – and MARS tech team plays a critical role. Video conferences with doctors, accessing patient portals, completing long forms; whatever the need, they make it happen.

our specialized divisions

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Complex
Cardiology Neurology Pediatrics
Critical
OB-GYN Care Oncology
Dermatology Ophthalmology Endocrinology
Renal &
Orthopedics ENT
Urology
Fetal
Medicine Respiratory Gastroenterology
Rheumatology Hematology Surgical
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Accomplishments in 2022

n Additional staff members

We have recruited five additional staff members to our team so we can cope with the growing demand for our services.

n Reduced response waiting time

We aimed to address every help request that reached us in a quick manner, by making sure every call is handled promptly and allocated to the relevant staff member, to minimise response waiting time for patients and their families.

going forward

n Advanced research & training

Our staff have attended many national and international medical training sessions and conferences, to deepen and expand their knowledge so they can help our patients with more profession and with a wider view of their conditions.

n New Yom-Tov Clinic

We have expanded our known free local walk-in GP service over the Jewish holidays to the North-West London area. We have partnered with Jdoc365 Clinic in Golders Green where we are practicing this service for the local community.

n Finishing works for new wing

We are at the final stages of the building works to expand our offices, enabling us to give the patients and their families a relaxed and comfortable environment, and to accommodate our staff they should have the workspace and peace of mind they require for this demanding and responsible job.

n Discussion forums in NHS

We have established discussion forums within some of the NHS Trusts in a way of monthly meetings with the senior management and consultants where we address and discuss cultural and individual needs for the community.

n Specialised Complex Paediatric Unit

(SCPU)

Establish a special unit within the organisation that will support and advocate for families with sick children who suffer from long-term debilitating illnesses and disabilities.

n Oncology staff recruitment

Hiring two additional staff members for our Oncology department to be able to meet the unfortunate growing demand for this service.

n Departments & Specialities

As we continue to recruit more staff and expanding in new departments, we aim to set-up and have designated

staff members focusing, studying and training in their specific specialities so we can assist every condition quickly and professionally.

n Communication with local GP clinics

Establish a direct communication channel with local GP Clinics, as we find this very essential in many of our cases in order to achieve the best outcome for the patients.

n GP training

Have the local GP’s train our staff and vice versa learn from MARS’ experience of the various and different help requests that reach both of us and how to deal with them efficiently.

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facts
& figures
250+ 18
Calls a day Employees
2879 14 1257
New Cases in the New cases daily Open cases
past year on average currently
345
Emergency private
diagnostic tests and
consultations funded by
MARS in the past year
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Trustees Annual Report
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Mr. Christopher Chan

Consultant colorectal surgeon BSc PhD FRCS Royal London Hospital

Don’t go it alone. We’re here to help.

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THANK YOU

We owe immense gratitude to our devoted members in the community who work tirelessly behind the scenes to share the burden of Rabbi Grunfeld, ensure that we have the necessary funds, and offer their assistance in times of need.

On behalf of our staff, volunteers and

beneficiaries we would like to thank our donors. Your generous support has helped us be there for our community at critical times and give them the emotional and practical support when they needed it most. We pray for better times, both locally and globally and hope that you will be in a position to continue supporting this much needed service.

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MARS ORG. LTD

(COMPANY LIMITED BY GUARANTEE)

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTORS’ REPORT)

(continued)

YEAR ENDED 31 DECEMBER 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, its memorandum and articles of association, and constitutes a limited company, limited by guarantee, as defined by Companies Act 2006.

Recruitment and appointment of new trustees

It is not currently the intention of the trustees of the charity to appoint new trustees. Should this situation change in the future, the trustees will apply suitable recruitment and training procedures.

Risk Management

The trustees have identified and reviewed the major risks to which the charity is exposed, in particular those related to the operations and finance of the charity, and are satisfied that systems are in place to mitigate those risks.

Public benefit

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit, when reviewing the charity's aims and objectives, and in planning future activities and setting grant making policy for the year.

MARS serves people from ethnic minority communities, focusing particularly, but not exclusively, on the Orthodox Jewish Community. This community has unique religious and cultural needs that may be unfamiliar to the medical world. This community also includes recent immigrants to the UK, meaning that both the language and the culture are unfamiliar to them.

Geographically, we are based in London, but we receive calls from all over England and have liaison officers located in other areas of the UK such as Essex, Manchester and Gateshead.

FINANCIAL REVIEW

The financial position of the Charity is satisfactory.

Income and donations aggregate £1,113,049. Total resources expended were £1,088,728 resulting in a net surplus of £24,321 for the year and total reserves of £348,491 (2021: £324,170).

Reserves policy

The Trustees have examined the charity's requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 3 and 6 months of the expenditure. Budgeted expenditure for 2023 is £1.2m and therefore the target is £300,000 to £600,000 in unrestricted reserve funds. The reserves are needed to meet the working capital requirements of the charity and the Management Committee are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding. The present level of unrestricted reserves available to the charity of £242,500 therefore falls short of this target level. Although the strategy is to continue to build reserves through planned operating surpluses, the trustees are aware that it is unlikely that the target range can be reached for at least two years. In the short term the trustees have also considered the extent to which existing activities and expenditure could be curtailed, should such circumstances arise.

MARS ORG. LTD

(COMPANY LIMITED BY GUARANTEE)

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTORS’ REPORT) (continued)

YEAR ENDED 31 DECEMBER 2022

TRUSTEES' RESPONSIBILITIES STATEMENT

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

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

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

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the applicable Charities SORP;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

there is no relevant audit information of which the charitable company's auditors are unaware; and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITOR

Each of the persons who is a trustee at the date of approval of this report confirms that:

so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware; and
they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

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MARS ORG. LTD

(COMPANY LIMITED BY GUARANTEE)

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTORS’ REPORT)

MARS ORG. LTD

(COMPANY LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MARS ORG. LTD

(continued)

YEAR ENDED 31 DECEMBER 2022

OPINION

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

16/11/2023 The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

We have audited the financial statements of MARS ORG. LTD (the 'charity') for the year ended 31 December 2022 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, 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, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Rabbi H Grunfeld

Trustee

give a true and fair view of the state of the charity's affairs as at 31 December 2022 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 with United Kingdom Generally Accepted Accounting Practice;
have been prepared in accordance with the requirements of the Companies Act 2006 and 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 auditor's 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 company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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MARS ORG. LTD

(COMPANY LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MARS ORG. LTD

(continued)

YEAR ENDED 31 DECEMBER 2022

OTHER INFORMATION

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

OPINIONS ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

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

the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the trustees' report has been prepared in accordance with applicable legal requirements.

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Act 2011 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.

MARS ORG. LTD

(COMPANY LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MARS ORG. LTD (continued)

YEAR ENDED 31 DECEMBER 2022

RESPONSIBILITIES OF TRUSTEES

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

In preparing the financial statements, the trustees are responsible for assessing the 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.

AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

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

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

We obtained an understanding of the legal and regulatory frameworks that are applicable to the company, and determined that the most relevant to the presentation of the financial statements are those that relate to the reporting legislation (UK GAAP and the Companies Act 2006), the relevant tax regulations in the United Kingdom, the Landlord and Tenant Act, the UK General Data Protection Regulation (GDPR), Health & Safety Regulations and the Bribery Act. We understood how the company is complying with those frameworks through discussion with the trustees and senior management, and by identifying the company's policies and procedures regarding compliance with laws and regulations. We also identified those members of management who have the primary responsibility for ensuring compliance with laws and regulations, and for reporting any known instances of non-compliance to the trustees. We communicated these identified frameworks amongst our audit team and remained alert to any indications of non-compliance throughout the audit. We ensured that the engagement team had sufficient competence and capability to identify or recognise non-compliance with laws and regulations.
We discussed with the trustees and senior management the policies and procedures regarding compliance with these legal and regulatory frameworks.
We assessed the susceptibility of the company's financial statements to material misstatement, including how fraud might occur, by reviewing the company's identified risks and enquiry with the trustees and senior management during the planning and finalisation phases of our audit. The susceptibility to such material misstatement was determined to be low.

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MARS ORG. LTD

(COMPANY LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MARS ORG. LTD

(continued)

YEAR ENDED 31 DECEMBER 2022

Based on this understanding we designed our audit procedures to identify non-compliance with the identified legal and regulatory frameworks, which were part of our procedures on the related financial statement items. Our procedures included reviewing the company's internal controls policies and procedures, reviewing the minutes of board meetings and correspondence with regulatory bodies including HMRC, testing transactions outside the normal course of the business and journal entries, and discussions with the trustees and senior management.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing noncompliance and cannot be expected to detect non-compliance with all laws and regulations.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

MARS ORG. LTD

(COMPANY LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MARS ORG. LTD (continued)

YEAR ENDED 31 DECEMBER 2022

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

USE OF OUR REPORT

This report is made solely to the charity's members, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

David Goldberg (Senior Statutory Auditor)

Cohen Arnold Chartered accountants & statutory auditor

New Burlington House 1075 Finchley Road London NW11 0PU

16/11/2023

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

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MARS ORG. LTD

(COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 DECEMBER 2022

			2022		2021
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	5	780,047	333,002	1,113,049	900,113
		-------------------------------------	-------------------------------------	-----------------------------------------------	-------------------------------------
Total income		780,047	333,002	1,113,049	900,113
		=====================================	=====================================	===============================================	=====================================
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies	7	(77,149)	–	(77,149)	(25,530)
Expenditure on charitable activities	8,9	(682,361)	(329,218)	(1,011,579)	(857,529)
		-------------------------------------	-------------------------------------	-----------------------------------------------	-------------------------------------
Total expenditure		(759,510)	(329,218)	(1,088,728)	(883,059)
		=====================================	=====================================	===============================================	=====================================
		-------------------------------------	-------------------------------------	-----------------------------------------------	-------------------------------------
Net income and net movement in	funds	20,537	3,784	24,321	17,054
		=====================================	=====================================	===============================================	=====================================
Reconciliation of funds
Total funds brought forward		221,998	102,172	324,170	307,116
		-------------------------------------	-------------------------------------	-----------------------------------------------	-------------------------------------
Total funds carried forward		242,535	105,956	348,491	324,170
		=====================================	=====================================	===============================================	=====================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

MARS ORG. LTD

(COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2022

		2022		2021
	Note	£	£	£	£
FIXED ASSETS
Tangible fixed assets	16		194,261		62,298
CURRENT ASSETS
Debtors	17	26,539		285,289
Cash at bank and in hand		176,453		83,654
		-------------------------------------		-------------------------------------
		202,992		368,943
CREDITORS: amounts falling due
within one year	18	(23,521)		(72,184)
		-------------------------------------		-------------------------------------
NET CURRENT ASSETS			179,471		296,759
			-------------------------------------		-------------------------------------
TOTAL ASSETS LESS CURRENT
LIABILITIES			373,732		359,057
CREDITORS: amounts falling due
after more than one year	19		(25,241)		(34,887)
			-------------------------------------		-------------------------------------
NET ASSETS			348,491		324,170
			=====================================		=====================================
FUNDS OF THE CHARITY
Restricted funds			105,956		102,172
Unrestricted funds			242,535		221,998
			-------------------------------------		-------------------------------------
Total charity funds	20		348,491		324,170
			=====================================		=====================================

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by: 16/11/2023

The notes on pages 29 to 35 form part of these financial statements.

Rabbi H Grunfeld Trustee

The notes on pages 29 to 35 form part of these financial statements.

26 // Annual Report

// 27

Year Ended 31 December 2022

DocuSign Envelope ID: F9E733B5-82A6-42ED-AB5B-E863749826FB

MARS ORG. LTD

(COMPANY LIMITED BY GUARANTEE)

STATEMENT OF CASH FLOWS

YEAR ENDED 31 DECEMBER 2022

STATEMENT OF CASH FLOWS YEAR ENDED 31 DECEMBER 2022
	2022	2021
	£	£
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	24,321	17,054
Adjustments for:
Depreciation of tangible fixed assets	16,948	21,505
Interest payable and similar charges	3,390	1,654
Accrued income	–	(4,800)
Changes in:
Trade and other debtors	258,750	(280,000)
Trade and other creditors	(48,664)	41,065
	-------------------------------------	-------------------------------------
Cash generated from operations	254,745	(203,522)
Interest paid	(3,390)	(1,654)
	-------------------------------------	-------------------------------------
Net cash from/(used in) operating activities	251,355	(205,176)
	=====================================	=====================================
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of tangible assets	(156,047)	(47,365)
Proceeds from sale of tangible assets	7,136	-
	-------------------------------------	-------------------------------------
Net cash used in investing activities	(148,911)	(47,365)
	=====================================	=====================================
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from borrowings	(9,645)	(5,514)
	-------------------------------------	-------------------------------------
Net cash used in financing activities	(9,645)	(5,514)
	=====================================	=====================================
NET INCREASE/(DECREASE) IN CASH AND CASH
EQUIVALENTS	92,799	(258,055)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	83,654	341,709
	-------------------------------------	-------------------------------------
CASH AND CASH EQUIVALENTS AT END OF YEAR	176,453	83,654
	=====================================	=====================================

MARS ORG. LTD

(COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2022

1. GENERAL INFORMATION

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is New Burlington House, 1075 Finchley Road, London, NW11 0PU, United Kingdom.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

There have been no material adjustments based on estimations and assumptions during the financial year.

Fund accounting

General unrestricted funds comprise the accumulated surplus or deficit on income and expenditure account. They are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity.

Restricted funds are funds subject to specific restricted conditions imposed by donors. There are no restricted funds as at the Balance Sheet date.

Designated funds are funds which have been set at the discretion of the Trustees for specific purposes. There are no designated funds as at the Balance Sheet date.

Incoming resources

All donations are recognised in the statement of financial activities (SOFA) of the charity when received. All other income is recognised on a receivable basis.

The notes on pages 29 to 35 form part of these financial statements.

28 // Annual Report

Year Ended 31 December 2022 // 29

DocuSign Envelope ID: F9E733B5-82A6-42ED-AB5B-E863749826FB

MARS ORG. LTD

(COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2022

3. ACCOUNTING POLICIES (continued)

Resources expended

All expenditure is classified under the Charity's principal categories of charitable and other expenditure and by the type of expense.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings - 15% reducing balance Motor vehicles - 15% reducing balance Computer equipment - 33% reducing balance

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

MARS ORG. LTD

(COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2022

DONATIONS AND LEGACIES (continued)

5.

DONATIONS AND LEGACIES *(continued)*
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
DONATIONS
Donations	507,584	336,395	843,979
GRANTS
Grants	–	56,134	56,134
	-------------------------------------	-------------------------------------	-------------------------------------
	507,584	392,529	900,113
	=====================================	=====================================	=====================================
ANALYSIS OF GRANTS RECEIVED
Grants received, included in the above, are as follows:
		2022	2021
		£	£
Research grant		–	56,134
Special case fund		80,167	–
		-------------------------------	-------------------------------
		80,167	56,134
		===============================	===============================

6. ANALYSIS OF GRANTS RECEIVED

COSTS OF RAISING DONATIONS AND LEGACIES

7.

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2022	Funds	2021
	£	£	£	£
Fundraising costs	77,149	77,149	25,530	25,530
	===============================	===============================	===============================	===============================

EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE

8. 4. LIMITED BY GUARANTEE

The charity is a company limited by guarantee and has no share capital. The liability of each trustee in the event of winding up is limited to £1.

5. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
DONATIONS
Donations	780,047	252,835	1,032,882
GRANTS
Grants	–	80,167	80,167
	-------------------------------------	-------------------------------------	-----------------------------------------------
	780,047	333,002	1,113,049
	=====================================	=====================================	===============================================

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Charitable activities	633,321	316,213	949,534
Support costs	49,040	13,005	62,045
	-------------------------------------	-------------------------------------	-------------------------------------
	682,361	329,218	1,011,579
	=====================================	=====================================	=====================================
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Charitable activities	411,193	385,005	796,198
Support costs	61,331	–	61,331
	-------------------------------------	-------------------------------------	-------------------------------------
	472,524	385,005	857,529
	=====================================	=====================================	=====================================

30 // Annual Report

Year Ended 31 December 2022 // 31

DocuSign Envelope ID: F9E733B5-82A6-42ED-AB5B-E863749826FB

MARS ORG. LTD

(COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2022

9. EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE

	Activities		Total	Total
	undertaken	Support	funds	fund
	directly	costs	2022	2021
	£	£	£	£
Charitable activities	949,534	51,167	1,000,701	847,224
Governance costs	–	10,878	10,878	10,305
	-------------------------------------	-------------------------------	-------------------------------------	-------------------------------------
	949,534	62,045	1,011,579	857,529
	=====================================	===============================	=====================================	=====================================
ANALYSIS OF CHARITABLE	ACTIVITIES
			2022	2021
			£	£
Charitable activities			292,507	193,458
Special case fund			256,118	166,332
Medical support			158,987	290,140
Holiday (Yom Tov) clinics			15,548	17,087
Health awareness			51,840	27,720
Sustenance packages			48,354	32,282
Medical research			126,180	69,179
			-------------------------------------	-------------------------------------
			949,534	796,198
			=====================================	=====================================

10. ANALYSIS OF CHARITABLE ACTIVITIES

11. ANALYSIS OF SUPPORT COSTS

ANALYSIS OF SUPPORT COSTS
	Charitable	Total	Total
	activities	2022	2021
	£	£	£
Finance costs	3,390	3,390	1,654
Governance costs	7,488	7,488	8,651
Legal and professional fees	27,083	27,083	29,521
Depreciation and loss on disposal of motor vehicle	24,084	24,084	21,505
	-------------------------------	-------------------------------	-------------------------------
	62,045	62,045	61,331
	===============================	===============================	===============================
NET INCOME
Net income is stated after charging:
		2022	2021
		£	£
Depreciation of tangible fixed assets		16,948	21,505
Fees payable for the audit of the financial statements		7,488	–
		===============================	===============================

12. NET INCOME

MARS ORG. LTD

(COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2022

13. INDEPENDENT EXAMINATION FEES

2022 2021 £ £ Fees payable to the independent examiner for: – Independent examination of the financial statements 7,200 ================ ========================== STAFF COSTS 2022 2021 £ £ Wages and salaries 137,668 57,595 Social security costs 1,513 1,810 ------------------------------------------------------------------- 139,181 59,405 ===================================== ===============================

14. STAFF COSTS

The average monthly number of employees (part time) during the year was 18 (2021: 13). No salaries of £60,000 or over were paid during the year.

15. TRUSTEE REMUNERATION AND EXPENSES

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

16. TANGIBLE FIXED ASSETS

	Office	Fixtures and	Motor
	Premises	fittings	vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 January 2022	–	35,191	10,650	54,879	100,720
Additions	145,331	4,705	-	6,011	156,047
Disposals	-	-	(10,650)	-	(10,650)
	-------------------------------------	-------------------------------	-------------------------------	-------------------------------	-------------------------------------
At 31 December 2022	145,331	39,896	-	60,890	246,117
	=====================================	===============================	===============================	===============================	=====================================
Depreciation
At 1 January 2022	–	13,281	3,514	21,627	38,422
Charge for the year	–	3,992	-	12,956	16,948
Disposals	-	-	(3,514)	-	(3,514)
	-------------------------------------	-------------------------------	-------------------------------	-------------------------------	-------------------------------------
At 31 December 2022	–	17,273	-	34,583	51,856
	=====================================	===============================	===============================	===============================	=====================================
Carrying amount
At 31 December 2022	145,331	22,623	-	26,307	194,261
	=====================================	===============================	===============================	===============================	=====================================
At 31 December 2021	–	21,910	7,136	33,252	62,298
	=====================================	===============================	===============================	===============================	=====================================

32 // Annual Report

Year Ended 31 December 2022 // 33

DocuSign Envelope ID: F9E733B5-82A6-42ED-AB5B-E863749826FB

MARS ORG. LTD

(COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2022

17. DEBTORS

2022 2021 £ £ Other debtors 26,539 285,289 ========================== =====================================

18. CREDITORS: amounts falling due within one year

2022 2021 £ £ Bank loans and overdrafts 9,601 9,600 Social security and other taxes 1,276 – Other creditors 12,644 62,584 ------------------------------------------------------------- 23,521 72,184 =============================== ===============================

19. CREDITORS: amounts falling due after more than one year

2022 2021 £ £ Bank loans and overdrafts 25,241 34,887 =============================== ===============================

MARS ORG. LTD

(COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2022

21. ANALYSIS OF NET ASSETS BETWEEN FUNDS

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Tangible fixed assets	194,261	–	194,261
Current assets	97,036	105,956	202,992
Creditors less than 1 year	(23,521)	–	(23,521)
Creditors greater than 1 year	(25,241)	–	(25,241)
	-------------------------------------	-------------------------------------	-------------------------------------
Net assets	242,535	105,956	348,491
	=====================================	=====================================	=====================================
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Tangible fixed assets	62,298	–	62,298
Current assets	266,771	102,172	368,943
Creditors less than 1 year	(72,184)	–	(72,184)
Creditors greater than 1 year	(34,887)	–	(34,887)
	-------------------------------------	-------------------------------------	-------------------------------------
Net assets	221,998	102,172	324,170
	=====================================	=====================================	=====================================

22. ANALYSIS OF CHANGES IN NET DEBT

20. ANALYSIS OF CHARITABLE FUNDS

Unrestricted funds

Unrestricted funds
	At 1			At 31
	January			December
	2022	Income	Expenditure	2022
	£	£	£	£
General funds	221,998	780,047	(759,510)	242,535
	=====================================	=====================================	=====================================	=====================================
	At 1			At 31
	January			December
	2021	Income	Expenditure	2021
	£	£	£	£
General funds	212,468	507,584	(498,054)	221,998
	=====================================	=====================================	=====================================	=====================================
Restricted funds
	At 1			At 31
	January			December
	2022	Income	Expenditure	2022
	£	£	£	£
Restricted Fund	102,172	333,002	(329,218)	105,956
	================	=====================================	=====================================	=====================================
	At 1			At 31
	January			December
	2021	Income	Expenditure	2021
	£	£	£	£
Restricted Fund	94,648	392,529	(385,005)	102,172
	===============================	=====================================	=====================================	=====================================

	At		At
	1 Jan 2022	Cash flows	31 Dec 2022
	£	£	£
Cash at bank and in hand	83,654	92,799	176,453
Debt due within one year	(9,600)	(1)	(9,601)
Debt due after one year	(34,887)	9,646	(25,241)
	-------------------------------	-------------------------------------	-------------------------------------
	39,167	102,444	141,611
	===============================	=====================================	=====================================

23. RELATED PARTIES

There have been no related party transactions in the reporting period that require disclosure.

The restricted fund mainly comprises amounts spent on the charity’s premises which have been capitalised in Fixed Assets.

34 // Annual Report

Year Ended 31 December 2022 // 35