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← Mars Org. Ltd

2023-12-31-accounts

Docusign Envelope ID: E40D8DAA-5294-4067-A8AD-BC87D1838FB0

FACING THE CHALLENGE TOGETHER

Annual Report & Financial Statements Year Ended 31 December

Registered Charity Number: 1152340

Docusign Envelope ID: E40D8DAA-5294-4067-A8AD-BC87D1838FB0

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 36

Trustees: Rabbi H Grunfeld Mr J Herzka Mr P Weinberger

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

Auditors: 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.

  

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

This mission is achieved by doing the following

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REFERRALS
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NETWORKING ADVOCACY

RESEARCH

DIAGNOSTICS 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

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.

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.

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, Second Opinions MARS advisors will cut through red tape and do Sometimes, a patient will benefit from receiving everything possible to enrol patients in clinical a second medical opinion and review of their trials.

----- Start of picture text -----
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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MARS arranges medically safe transfers to enable patients to access specialised treatment in other units, nationally or if necessary, even internationally.

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.

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

Interpretation

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

Even a fluent English speaker will sometimes struggle to understand medical terminology. MARS will attempt to be availabl e to interpret and simplify medica l terms for those with a langua ge barrier.

Obtaining Med ical Records

Yom-Tov Clinics

A patient’s med ical past can offer critical clues t o doctors, MARS advisors and researchers. MARS Medical R ecords team works to get copies of past te st results, scans, reports and other records.

A truly remarkable s ervice where MARS offers a free local walk-in GP service, along w ith a free prescription if neede d, to minimize travel over the Jewish holidays and to save patients from the decisionmaking and hassle that travelling on such a day would entail.

Technical

N a v i g a t o r s

Saving lives involves lots of technical details – and MARS tech team plays a critical role. Video conferences with do ctors, accessing pati ent portals, com pleting long forms; wh atever the need, th ey make it happen.

Medical Transfers

Hospital transfers are complex – and involve layers of bureaucrac y, coordination, a nd negotiations wi th hospitals releasing an d accepting patient s.

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.”

our specialized divisions

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Complex Critical
Cardiology Pediatrics
Care
Dermatology Endocrinology ENT
Fetal
Medicine Gastroenterology Hematology
Neurology OB-GYN Oncology
Renal &
Ophthalmology Orthopedics
Urology
Respiratory Rheumatology Surgical
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Year Ended 31 December 2023

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Accomplishments in 2023

Established a Specialised Complex Paediatric Unit (SCPU)

We have established a special unit within the organisation that supports and advocates for families with sick children who suffer from long-term debilitating illnesses and disabilities.

We employed two additional staff members for our Oncology department to be able to meet the unfortunate growing demand for this service. A significant change in response time was noticed by the patients and their families.

We completed the building works to expand our offices and after moving, we noticed a distinct improvement in the quality of our work, enabling us to provide the patients and their families with a more relaxed and comfortable environment. In addition, we were able to make extra provision for our staff so that they had the necessary workspace and peace of mind to carry out their demanding and responsible job.

going forward

will host appreciation events and award various wards with our ‘Excellence in Cultural Sensitivity Award’ to recognise the respect, sensitivity and compassion they have towards the religious and cultural needs of the community.

Switching to paperless

We aim to look after the global environment as part of our mission to help the people living in it. We are constantly improving and investing in more efficient software for our office, to digitalise our work and minimise the use of paper.

Global Cancer Research

International transfers

As the demand for our Oncology department services is unfortunately increasing on a weekly basis with many complex cases, we aim to invest in vast global research plus establishing strong links with equivalent international organisations and medical institutions.

Over the past years, we have assisted patients that required medical transfers overseas to receive appropriate treatment. This included organising many logistics, coordinating medical teams and flight operators form around the globe. We aim to establish a special team in Mars that will specialise in arranging these transfers from A-Z in the most efficient and comfortable manner for the patient and their family, as well to minimise the material costs involved.

Over the years, we have invested significant time and effort in cultural training and awareness in some of London’s major medical centres. We

Established links with Health Insurance providers

We initiated meetings with Health Insurance providers, so we could gain a clearer understanding of health insurance processes. We developed a close working relationship with different insurers enabling us to get insured patients the help they need in the fastest and best way possible.

GP Collaborations

We held successful meetings with local GP practices. Opportunities for enhanced healthcare provision in the community were discussed and new methods of direct communication between the organisations are already being implemented.

Relationships with Senior leadership in the healthcare system

Meetings were held between MARS and CEO’s and senior management personnel of many healthcare providers, including, The Wellington, UCLH, The Portland and GOSH to develop a better understanding of the various departments; the specific needs of our community and how to ensure better access to treatments when necessary.

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facts & figures 250+ 27 Calls a day Employees 3,475 16 1,627 New Cases in the New cases daily Open cases past year on average currently 369 Emergency private diagnostic tests and consultations funded by MARS in the past year

Trustees Annual Report

Mr. Christopher Chan

Consultant colorectal surgeon BSc PhD FRCS Royal London Hospital

“MARS, under the direction of Rabbi Grunfeld, is an outstanding service that has helped an innumerable number of patients over the years. The assistance they provide is something above and beyond that of current medical services. I believe that patients have truly benefited from such a bespoke service, as MARS not only facilitates, but also identifies, the deemed best medical specialist for the patient’s needs.”

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

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Evaluation & Feedback

We measure outcomes based on feedback from service users, medical professionals (as on our website) and local community leaders. We use this feedback to refine and improve our services for current and future patients.

We recognise that it is difficult to conduct personal interviews and gather survey responses from patients and their families during their time of crisis. Aside for it being an inappropriate time

to approach beneficiaries, a majority will prefer anonymity and are reluctant to expose their struggles.

Where possible, we encourage beneficiaries to keep us updated via email, letter or phone call. We record all feedback, complaints and queries in line with GDPR and monitor our services accordingly. These are presented and discussed in our monthly management meetings.

  

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.

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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Docusign Envelope ID: E40D8DAA-5294-4067-A8AD-BC87D1838FB0

MARS ORG. LTD

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)

(continued)

YEAR ENDED 31 DECEMBER 2023

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 psoition of the Charity is satisfactory.

Income and donations aggregate £1,451,711. Total resources expended were £1,441,778 resulting in a net surplus of £9,933 for the year and total reserves of £358,424 (2022: £348,491).

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 2024 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 £265,000 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 DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 DECEMBER 2023

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:

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:

AUDITOR

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

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MARS ORG. LTD

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)

(continued)

MARS ORG. LTD

COMPANY LIMITED BY GUARANTEE

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MARS ORG. LTD YEAR ENDED 31 DECEMBER 2023

YEAR ENDED 31 DECEMBER 2023

SMALL COMPANY PROVISIONS

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

22/10/2024 The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

Rabbi H Grunfeld

Trustee

OPINION

We have audited the financial statements of MARS ORG. LTD (the 'charity') for the year ended 31 December 2023 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:

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 2023

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:

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:

MARS ORG. LTD

COMPANY LIMITED BY GUARANTEE

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

YEAR ENDED 31 DECEMBER 2023

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:

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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 2023

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 non-compliance 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:

MARS ORG. LTD

COMPANY LIMITED BY GUARANTEE

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

YEAR ENDED 31 DECEMBER 2023

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

22/10/2024

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MARS ORG. LTD

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 DECEMBER 2023

2023 2022
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 5 1,279,440 171,773 1,451,213 1,113,049
Investment income 7 498 – 498 –
----------------------------------------------- ------------------------------------- ----------------------------------------------- -----------------------------------------------
Total income 1,279,938 171,773 1,451,711 1,113,049
=============================================== ===================================== =============================================== ===============================================
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies 8 (109,023) – (109,023) (77,149)
Expenditure on charitable activities 9,10 (1,148,265) (184,490) (1,332,755) (1,011,579)
----------------------------------------------- ------------------------------------- ----------------------------------------------- -----------------------------------------------
Total expenditure (1,257,288) (184,490) (1,441,778) (1,088,728)
=============================================== ===================================== =============================================== ===============================================
----------------------------------------------- ------------------------------------- ----------------------------------------------- -----------------------------------------------
Net income and net movement in funds 22,650 (12,717) 9,933 24,321
=============================================== ===================================== =============================================== ===============================================
Reconciliation of funds
Total funds brought forward 242,535 105,956 348,491 324,170
----------------------------------------------- ------------------------------------- ----------------------------------------------- -----------------------------------------------
Total funds carried forward 265,185 93,239 358,424 348,491
=============================================== ===================================== =============================================== ===============================================

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 2023

2023 2022
Note £ £ £ £
FIXED ASSETS
Tangible fixed assets 16 233,308 194,261
CURRENT ASSETS
Debtors 17 49,307 26,539
Cash at bank and in hand 124,076 176,453
------------------------------------- -------------------------------------
173,383 202,992
CREDITORS: amounts falling due
within one year 18 (26,598) (23,521)
------------------------------------- -------------------------------------
NET CURRENT ASSETS 146,785 179,471
------------------------------------- -------------------------------------
TOTAL ASSETS LESS CURRENT
LIABILITIES 380,093 373,732
CREDITORS: amounts falling due
after more than one year 19 (21,669) (25,241)
------------------------------------- -------------------------------------
NET ASSETS 358,424 348,491
===================================== =====================================
FUNDS OF THE CHARITY
Restricted funds 93,239 105,956
Unrestricted funds 265,185 242,535
------------------------------------- -------------------------------------
Total charity funds 20 358,424 348,491
===================================== =====================================

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:22/10/2024

Rabbi H Grunfeld Trustee

The notes on pages 29 to 36 form part of these financial statements.

The notes on pages 29 to 36 form part of these financial statements.

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Year Ended 31 December 2023

Docusign Envelope ID: E40D8DAA-5294-4067-A8AD-BC87D1838FB0

MARS ORG. LTD

COMPANY LIMITED BY GUARANTEE STATEMENT OF CASH FLOWS

YEAR ENDED 31 DECEMBER 2023

STATEMENT OF CASH FLOWS
YEAR ENDED 31 DECEMBER 2023
2023 2022
£ £
CASH FLOWS FROM OPERATING ACTIVITIES
Net income 9,933 24,321
Adjustments for:
Depreciation of tangible fixed assets 14,798 16,948
Other interest receivable and similar income (498) –
Interest payable and similar charges 4,099 3,390
Changes in:
Trade and other debtors (22,768) 258,750
Trade and other creditors 3,077 (48,664)
------------------------------- -------------------------------------
Cash generated from operations 8,641 254,745
Interest paid (4,099) (3,390)
Interest received 498 –
-------------------------- -------------------------------------
Net cash from operating activities 5,040 251,355
========================== =====================================
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of tangible assets (53,845) (156,047)
Proceeds from sale of tangible assets – 7,136
------------------------------- -------------------------------------
Net cash used in investing activities (53,845) (148,911)
=============================== =====================================
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from borrowings (3,572) (9,645)
------------------------------- -------------------------------------
Net cash used in financing activities (3,572) (9,645)
=============================== =====================================
NET (DECREASE)/INCREASE IN CASH AND CASH
EQUIVALENTS (52,377) 92,799
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 176,453 83,654
------------------------------------- -------------------------------------
CASH AND CASH EQUIVALENTS AT END OF YEAR 124,076 176,453
===================================== =====================================

MARS ORG. LTD

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023

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 36 form part of these financial statements.

28 // Annual Report

// 29

Year Ended 31 December 2023

Docusign Envelope ID: E40D8DAA-5294-4067-A8AD-BC87D1838FB0

MARS ORG. LTD

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2023

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.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

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:

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.

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.

MARS ORG. LTD

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2023

5. DONATIONS AND LEGACIES

Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
DONATIONS
Donations 1,279,440 37,807 1,317,247
GRANTS
Grants – 133,966 133,966
----------------------------------------------- ------------------------------------- -----------------------------------------------
1,279,440 171,773 1,451,213
=============================================== ===================================== ===============================================
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
===================================== ===================================== ===============================================
6. ANALYSIS OF GRANTS RECEIVED
Grants received, included in the above, are as follows:
2023 2022
£ £
Special case fund 133,966 80,167
===================================== ===============================
7. INVESTMENT INCOME
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
£ £ £ £
Bank interest receivable 498 498 – –
================ ================ ================ ================
8. COSTS OF RAISING DONATIONS AND LEGACIES
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
£ £ £ £
Fundraising costs 109,023
=====================================		 109,023
=====================================		 77,149
===============================		 77,149
===============================

30 // Annual Report

Year Ended 31 December 2023 // 31

Docusign Envelope ID: E40D8DAA-5294-4067-A8AD-BC87D1838FB0

MARS ORG. LTD

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2023

9. EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE

Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Charitable activities 1,098,925 167,252 1,266,177
Support costs 49,340 17,238 66,578
----------------------------------------------- ------------------------------------- -----------------------------------------------
1,148,265 184,490 1,332,755
=============================================== ===================================== ===============================================
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
===================================== ===================================== ===============================================

10. EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE

Activities
undertaken Total funds Total fund
directly Support costs 2023 2022
£ £ £ £
Charitable activities 1,266,177 49,898 1,316,075 1,000,701
Governance costs – 16,680 16,680 10,878
----------------------------------------------- ------------------------------- ----------------------------------------------- -----------------------------------------------
1,266,177
===============================================		 66,578
===============================		 1,332,755
===============================================		 1,011,579
===============================================

11. ANALYSIS OF CHARITABLE ACTIVITIES

ANALYSIS OF CHARITABLE ACTIVITIES
2023 2022
£ £
Charitable activities 375,176 292,507
Special case fund 365,451 256,118
Medical support 240,632 158,987
Holiday (Yom Tov) clinics 28,480 15,548
Health awareness 101,610 51,840
Sustenance packages 88,470 48,354
Medical research 66,358 126,180
----------------------------------------------- -------------------------------------
1,266,177 949,534
=============================================== =====================================

MARS ORG. LTD

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2023

12. ANALYSIS OF SUPPORT COSTS

ANALYSIS OF SUPPORT COSTS
Charitable
activities Total 2023 Total 2022
£ £ £
Finance costs 4,100 4,100 3,389
Governance costs 12,580 12,580 7,488
Legal and professional fees 35,100 35,100 27,084
Depreciation 14,798 14,798 24,084
------------------------------- ------------------------------- -------------------------------
66,578 66,578 62,045
=============================== =============================== ===============================
NET INCOME
Net income is stated after charging/(crediting):
2023 2022
£ £
Depreciation of tangible fixed assets 14,798 16,948
Fees payable for the audit of the financial statements 12,580 7,488
=============================== ===============================
STAFF COSTS
2023 2022
£ £
Wages and salaries 220,930 137,668
Social security costs 5,713 1,513
------------------------------------- -------------------------------------
226,643
=====================================		 139,181
=====================================

13. NET INCOME

14. STAFF COSTS

The average monthly number of employees during the year was 27 (2022: 8).

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.

32 // Annual Report

Year Ended 31 December 2023 // 33

Docusign Envelope ID: E40D8DAA-5294-4067-A8AD-BC87D1838FB0

MARS ORG. LTD

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2023

16. TANGIBLE FIXED ASSETS

16. TANGIBLE FIXED ASSETS
Land and Fixtures and
buildings fittings Equipment Total
£ £ £ £
Cost
At 1 January 2023 145,331 39,896 60,890 246,117
Additions 42,372 5,905 5,568 53,845
------------------------------------- ------------------------------- ------------------------------- -------------------------------------
At 31 December 2023 187,703 45,801 66,458 299,962
===================================== =============================== =============================== =====================================
Depreciation
At 1 January 2023 – 17,273 34,583 51,856
Charge for the year – 4,279 10,519 14,798
------------------------------------- ------------------------------- ------------------------------- -------------------------------------
At 31 December 2023 – 21,552 45,102 66,654
===================================== =============================== =============================== =====================================
Carrying amount
At 31 December 2023 187,703 24,249 21,356 233,308
===================================== =============================== =============================== =====================================
At 31 December 2022 145,331 22,623 26,307 194,261
===================================== =============================== =============================== =====================================
17. DEBTORS
2023 2022
£ £
Other debtors 49,307 26,539
=============================== ===============================
18. CREDITORS: amounts falling due within one year
2023 2022
£ £
Bank loans and overdrafts 9,601 9,601
Social security and other taxes 1,268 1,276
Other creditors 15,729 12,644
------------------------------- -------------------------------
26,598 23,521
=============================== ===============================

MARS ORG. LTD

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2023

20. ANALYSIS OF CHARITABLE FUNDS

Unrestricted funds

Unrestricted funds
At 1 At 31
January December
2023 Income Expenditure 2023
£ £ £ £
General funds 242,535 1,279,938 (1,257,288) 265,185
===================================== =============================================== =============================================== =====================================
At 1 At 31
January December
2022 Income Expenditure 2022
£ £ £ £
General funds 221,998 780,047 (759,510) 242,535
===================================== ===================================== ===================================== =====================================
Restricted funds
At 1 At 31
January December
2023 Income Expenditure 2023
£ £ £ £
Restricted Fund 105,956 171,773 (184,490) 93,239
===================================== ===================================== ===================================== ===============================
At 1 At 31
January December
2022 Income Expenditure 2022
£ £ £ £
Restricted Fund 102,172
=====================================		 333,002
=====================================		 (329,218)
=====================================		 105,956
=====================================
19. CREDITORS: amounts falling due after more than one year
2023 2022
£ £
Bank loans and overdrafts 21,669 25,241
=============================== ===============================

34 // Annual Report

Year Ended 31 December 2023 // 35

Docusign Envelope ID: E40D8DAA-5294-4067-A8AD-BC87D1838FB0

MARS ORG. LTD

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2023

21. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Tangible fixed assets 233,308 – 233,308
Current assets 80,144 93,239 173,383
Creditors less than 1 year (26,598) – (26,598)
Creditors greater than 1 year (21,669) – (21,669)
------------------------------------- ------------------------------- -------------------------------------
Net assets 265,185 93,239 358,424
===================================== =============================== =====================================
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
===================================== ===================================== =====================================
22. ANALYSIS OF CHANGES IN NET DEBT
At
At 1 Jan 2023 Cash flows 31 Dec 2023
£ £ £
Cash at bank and in hand 176,453 (52,377) 124,076
Debt due within one year (9,601) – (9,601)
Debt due after one year (25,241) 3,572 (21,669)
------------------------------------- ------------------------------- -------------------------------------
141,611
=====================================		 (48,805)
===============================		 92,806
=====================================

23. RELATED PARTIES

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

36 // Annual Report