## ON THE ROAD HATZOLA TRUST LIMITED Company Limited by Guarantee Trustees' Annual Report & Accounts 31 July 2020 ## TO RECOVERY **2** 03 Trustees’ Annual Report (Incorporating the Director’s Report) 17 Independent examiner's report to the trustees 18 Statement of financial activities (including income and expenditure account) 19 Statement of financial position 20 Statement of cash flows 21 Notes to the financial statements **3** ## **CHAIR'S STATEMENT** ## **Hatzola is an emergency service. Every day, we encounter the unexpected, the unpredictable, the unforeseen.** Nothing, though, could have prepared us for a communitywide, country-wide, worldwide pandemic. With the onset of Covid-19, Hatzola’s services were never needed more. During the first few months, PPE was difficult to come by and volunteers were often ill or isolating. At the same time, requests for Hatzola’s help reached peak levels. ## _Nevertheless, Hatzola heroes rallied._ In near impossible circumstances, our volunteers responded to hundreds of calls with a single aim: to save lives. In The **Road to Recovery** , our annual report and accounts for 2019-2020, we share the backstory of our journey over the last 12 months. We thank our volunteers, staff and supporters for enabling us to travel this road and be part of the humbling and privileged experience of providing lifesaving care. _Hatzola were able to provide insight and understanding on how best to communicate with our Jewish families, to ensure we were doing all we could to support them during this difficult time._ _Families appreciated having Hatzola on hand to work with us to make sure we got the right questions to the right people at the right time._ _Words will never be enough to thank Hatzola and their team for working in partnership with us and helping us to do the best we could during this period._ Emma James Family and Patient Contact Centre Barts Health NHS Trust Royal London Hospital M Breuer Chair **4** ## **THE ROAD TRAVELLED** Hatzola was set up in 1979 to provide the North London community with free prehospital emergency medical care and transportation. Since its inception, Hatzola’s volunteers have responded to thousands of emergencies every year, from minor injuries to life-threatening conditions. **THE ROAD AHEAD** Hatzola’s overall objective is to ensure a continuous and excellent service to users, as well as to consistently support the community through the ongoing Covid-19 pandemic. Hatzola’s specific goals towards the furtherance of those aims for the next year include: **• Services:** Continued professional development and training of current members, and the recruitment and induction of additional emergency technicians, as well as to increase the number of dispatchers. _“Because of your willingness_ **• Paramedics:** The introduction of trained paramedics within _to help, I was admitted to_ the cohort of current emergency responders, by the running of _hospital and immediately_ a paramedic training course. _treated. Thank you for saving my life!”_ **• Additional ambulances:** least two new ambulances.Upgrading of existing fleet with at Upgrading of existing fleet with at Hatzola’s overall objective is to ensure a continuous and excellent service to users, as well as to consistently support the community through the ongoing Covid-19 pandemic. Hatzola’s specific goals towards the furtherance of those aims for the next year include: - **Paramedics:** The introduction of trained paramedics within the cohort of current emergency responders, by the running of a paramedic training course. - **Additional ambulances:** least two new ambulances.Upgrading of existing fleet with at Upgrading of existing fleet with at Daniella*, a 28 year old mother who was unable to move due to what was assumed to be an infection. We raced her to the hospital, where she was immediately treated for sepsis. - **Ambulance bay and building:** Hatzola has recently completed on the acquisition of an ambulance bay and building. This long-term development will improve function and streamline all services in our constant drive to save lives. 24/12/19 ## **5 ACHIEVEMENT AND PERFORMANCE** **Over the period covered by this report, more than 10,446 patients directly benefited from activities funded by Hatzo** ~~**la Trust Limited.**~~ **Calls encompassed road accidents, home emergencies, emergency childbirth, and other urgent health needs, as well as hundreds of calls relating to Covid-19 in the latter half of the year.** **Services are delivered through emergency responders (members) and operators (call handlers), who all work on a voluntary basis, ensuring that operational costs of the funded organisation are kept to a minimum. Volunteer emergency callouts and transport activities exceeded 5000 in the period of this statement.** _“I would like to take this opportunity to thank Hatzola for their dedicated care for me, my family and the wider community.”_ Mariam, parent of 2-year-old child with minor burn 12/04/2020 ## **6** ## **YEAR IN NUMBERS** ## **PATIENTS** > **MENTAL** 84 **HEALTH** During Covid: **CALLS** 22 Before Covid: > 476 2264 Unknown Children 1642 660 Adults Elderly (70+) 2 Minutes response time for critical situations ## **CALLS RECEIVED 10446 CALLS ATTENDED 5042** **AMBULANCE TRANSPORT** ## **STAFF & VOLUNTEERS** Administrators 4 49 22 Qualified emergency medical Trained Dispatchers responders > Inter-hospital transfers 111 Hospital to home 50 1697 To hospital **7** ## **HATZOLA CALLS** Calls Received Calls Attended **----- Start of picture text -----**
1600
1400 1408
1248
1200
1000
953
877 892
800 778 791
652 708 682 725 732 667
600
546
400 316 384 333 392 364 396 343 441 415 445
200
0
A UGUS T S E P T E MBER OCT OB E R NOV E MB E R DE CE MB E R J A NUA RY F E B RUA RY MA RCH A P RI L MA Y J UNE J ULY
**----- End of picture text -----**
Difficulty In Breathing Generally Unwell Elderly Unwell Hyperventilating Covid- not included in other categories **----- Start of picture text -----**
180
NATURE OF CALLS
160
140
120
100
80
60
40
20
0
August September October November December January February March April May June July
**----- End of picture text -----**
**8** ## **SERVICES** ## **CALL-TAKING AND DISPATCH** 24 hours a day, 365 days a year, Hatzola’s volunteer dispatchers are on shift, ready to answer emergency calls. They deal with a wide range of calls, including road accidents, home emergencies, emergency childbirth, and other urgent health needs, as well as hundreds of calls relating to Covid-19 in the latter half of the year. This year, Hatzola improved upon the Computer Aided Dispatch system, applying upgrades and updates, in line with changing legislation and compliance requirements. ## **ON-SITE TREATMENT** In addition to stabilising seriously ill patients and transporting them to the hospital, our volunteers are often able ~~to treat minor~~ emergencies on the spot, avoiding the need for hospitalisation. ## **EMERGENCY RESPONDERS** Day or night, our volunteer emergency medical responders are on the road within minutes of an incoming call. They deal with each crisis efficiently and compassionately, helping to speed up each patient's _road to recovery_ . Response time for critical and life-threatening situations is usually within 2 minutes, making a significant difference to patient health outcomes. All our volunteers attend ongoing training, delivered by qualified medical trainers, to ensure that their skills are kept current and in line with developments in medical research and regulations. _“I truly appreciate all that the Hatzola team are doing - at this particular time and - always. G d will look after all of you, Amen.”_ Levi*, 74-year-old patient , Levi*, 74-year-old patient 30/03/202030-03-2020 **9** _“Thank you to the Hatzola crew for collecting a patient to go home when Transport was unable to take him.”_ Homerton University Hospital Greatix Hall of Fame 15/07/2020 ## **TRANSPORT TO HOSPITAL** Patient transport services are provided in response to requests from patients, local GP surgeries, or hospitals. ## **TRANSPORT FROM HOSPITAL** Hatzola transports patients home from hospital when the Patient Transport Services cannot meet existing need, depending on availability of resources. ## **INTER-HOSPITAL TRANSPORT** At the request of local hospitals, Hatzola provides inter-hospital transport when the NHS cannot meet existing need, depending on availability of resources. **10** ## **MEDICATION AND EQUIPMENT** Hatzola maintains a fleet of ambulances, assessing and assuring compliance with all statutory checks, health & safety, and infection control standards. Ambulances, emergency responder supply kits and medications are consistently checked to ensure they are in date and at optimum supply levels. ## **LAS AND METROPOLITAN POLICE SUPPORT** _“I was very impressed with Hatzola's professionalism, compassion and devotion!”_ Hatzola works alongside LAS on many occasions when Hatzola and LAS have both been called to the scene. The Metropolitan Police also calls on Hatzola on occasions when the LAS cannot provide immediate response. Esther*, parent of 3-year-old with Down Syndrome 22/04/2020 **11** ## **COMMUNITY EDUCATION** Hatzola provides first aid sessions to local school staff, ensuring adequate provision for the care of minor injuries and traumas. Even before lockdown started, our teams were alerting the community to the dangers of Covid-19 and giving them information on how to stay safe. Hatzola's continued involvement in Public Health initiatives, including a campaign to increase immunization uptake in the community, is an important aspect of our work. We are grateful to the Healthier Hackney Fund for funding our community education work this year. ## **COMMUNITY AWARENESS** Hatzola volunteers participate in local community safety awareness events, interacting with hundreds of adults and children, answering their questions and giving them a positive view of emergency services. We produced informative leaflets on a range of common minor injuries/illnesses and distributed them at a community event arranged by all local emergency services. We had a very large uptake on these important resources. We worked with Public Health services in Hackney and City of London to produce flyers with information on Covid-19 in order to spread the message to stay home and stay safe. Flyers contained information on how to manage Covid-19 symptoms safely at home, and when and how to call for help. These flyers were translated into 3 languages, posted to the local community and distributed at every callout during the pandemic. ## **12 COVID RESPONSE** From March 2020, Hatzola activities increased manifold, with the onset of the Covid-19 pandemic. Calls to the emergency number more than tripled, with callers being supported by home welfare visits, observational checks and timely referrals to health professionals, in addition to our regular services. Hatzola volunteers also signposted callers to other community services when needed, e.g., food packages or shopping for isolated individuals. ## **HOME WELFARE CHECKS** Hatzola responded to hundreds of calls to attend to Covid-19 patients at home, checking on their health, monitoring oxygen levels and, when required, transporting them to hospital. Due to Hatzola’s ongoing support and assistance, hundreds of people with Covid symptoms who may have unnecessarily presented themselves in hospital were assisted to remain home when it was safe to do so. As an established emergency and health care service provider in the community, Hatzola was called upon to support sick people at home and to advise them when their condition required hospital care. _“Thank you so much to the guys who gave of their time to take the call and_ ~~_were so patient and attentive and made the patient feel secure. Keep up your_~~ _amazing work!”_ ## **COMMUNITY ENGAGEMENT** Hatzola participated in bimonthly meetings with Public Health and local council representatives, from Hackney and Haringey contributing to the joint effort of keeping our community safe during the pandemic. We were instrumental in promoting Public Health messages and guidance within the local community. ## **COVID-19 REGULATIONS** Hatzola’s activities, regulations and requirements were subject to many changes during this period, in line with varying Public Health and government guidance. Adaptation to operations and services were implemented accordingly, in line with national and other emergency services. Sarah*, friend of 22-year-old who was feeling faint 13/07/2020 ## **13** ## **PARTNERSHIPS** Hatzola works alongside hospitals and emergency services in and around the locality to coordinate and provide professional care to for casualties, including the Homerton Hospital, Royal London Hospital, Whittington Hospital and other outlying hospitals; the London Ambulance Service, London Fire and Rescue, the Metropolitan Police and the Helicopter Emergency Medical Service. These relationships proved crucial in supporting communications between the health services and families throughout the pandemic. Because of Hatzola’s ongoing partnership with the City and Hackney Clinical Commissioning Group, we were able to establish an excellent communication line with several local hospitals during the Covid-19 pandemic, including The Royal London Hospital and Homerton Hospital. When visitation was limited due to infection control measures, Hatzola supported communication and helped to ensure patient wellbeing. At the height of the pandemic, when family members were barred from visiting patients, Hatzola appointed two members to support patients in hospitals (due to Covid or other illnesses). They received the specialised PPE and training required for visiting Covid wards. This allowed them to safely deliver personal items, clothing, religious articles, food, devices and chargers directly to the patients. They provided comfort during this lonely time and practical support such as moving food, drink devices or chargers within reach of ill patients. When family members were unable to be present in end-of-life situations, Hatzola members stepped in to fill the void, providing support to patients and family members at this crucial time, sometimes virtually facilitating patients’ final contact with loved ones. _The leadership team from Hatzola linked with senior staff within our Trust, such as myself, to ensure that the service was always up to date with latest guidelines and hence delivering the most recent COVID requirements as these were published. During the Covid pandemic, ensuring that national guidelines were being followed was a challenge for many reasons, including the rate of change. By linking with the Homerton, Hatzola were ensuring that safety was paramount to them and their patients at all times._ _“Hatzola provides a wonderful service to their community, local healthcare providers and beyond.”_ Dr Emma Rowland, Emergency Medicine Consultant and Associate Medical Director IMRS Division at Homerton University Hospital NHS, and co-chair of the London Regional Board RCEM This not only helped patients and their families; it alleviated the concerns some people felt about going into hospital, out of fear that they would be isolated from their families. **14 14** ## **PATIENT FEEDBACK** ## **Quality of care received** ## **Response time** **----- Start of picture text -----**
99% 94%
Excellent Excellent
Call operator Would recommend
“We are extremely
100% grateful for the
98%
would professionalism and
Excellent
recommend fantastic care we
Excellent received. We were very
touched to receive a
Very Good follow-up call the next
Good day to hear how my son
was feeling.”
Fair
Michael*, parent of 3-year-old
Poor with head injury
“
**----- End of picture text -----**
Michael*, parent of 3-year-old with head injury 22/07/2020 **15** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **OBJECTIVES & ACTIVITIES** The objects of Hatzola Trust Limited, as set out in the Memorandum and Articles of Association, are: a) the protection and preservation of good health b) the provision of first aid relief and assistance to persons who are in need of medical attention c) the provision of first aid training d) provision of first aid cover at public events The charity achieves its objects primarily by supporting 'Hatzola' (Hebrew: rescue) to respond to medical emergency situations, through trained volunteer emergency responders. The charity achieves its objects by working closely alongside Hatzola Trust, a registered charity regulated by the Care Quality Commission, which has common charitable objectives and shared trustees. The charity raises funds for the medical response services provided by Hatzola Trust and acquires assets for use during the course of Hatzola Trust's activities. - To continuously raise and manage the funds necessary to continue our lifesustaining mission, maintaining the sustainability of our charity ## **GOVERNING DOCUMENT** The charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association. The charity is run by the board of directors, also called the trustees, who are required to apply the charity's resources to achieve its charitable objects, and to provide strategic leadership of the charity's work. There are currently five trustees with wide ranging skills and experience relevant to the charity's activities. All trustees were provided with a full induction into the charity's work prior to their appointment, and they meet regularly to govern and lead the charity's work. ## **PUBLIC BENEFIT** ## **STRATEGIC AIMS** - To efficiently use all resources at hand to save lives or enhance the lives of the ill, the disabled, the mentally disturbed, and other medically vulnerable members of society - To increase the speed of our emergency response through upgrading equipment, protocols, and training, knowing that minutes count when lives are at stake - To develop new premises which will serve as streamlined offices, communication and training centres and state of the art ambulance bays The Trustees confirm their compliance with the duty to have due regard to the Public Benefit guidance published by the Charity Commission as well as the Equalities Act 2010 when reviewing the Charity's aims and objectives and in planning future activities. ## **RISK MANAGEMENT** The trustees have identified and reviewed the major risks to which the charity is exposed. Both manual and automated checks are regularly invoked, particularly those relating to the operations and finance of the charity. The trustees are satisfied that these systems and procedures help manage the identified risks. **16** ## **Finances** We improve financial sustainability by developing fundraising capabilities, improving existing systems and further exploration of grant opportunities. With the increased activities in this past financial year, the Trustees are happy to report that income increased to £988,296 (2019 – £478,869). Our expenditure during this year was £757,490 (up from £479,274 in 2019). The year ended with a surplus of £230,806. We are grateful to both our longstanding supporters who have stood behind us through the years, and the new funders who have enabled our emergency Covid-response services. ## **Compliance** We continuously develop our systems and processes to ensure compliance and regulations are met. ## **Capital Project** Together with Hatzola Trust, the charity has embarked on a capital project to secure premises for a permanent base for the operations of the charity. In 2017, we exchanged contracts on a leasehold property with London Borough of Hackney, with completion due in 2022. The project was not going to be ready for the expected completion date and, in addition, an opportunity arose to acquire freehold premises which had more potential and could be scaled in line with the growing community. We have therefore withdrawn from the exchange with London Borough of Hackney and received the deposit monies back from them. We have exchanged on other premises and expect to complete the purchase in December 2021, by which date we will have secured the required funding. ## **FINANCIAL REVIEW** ## **Reserves policy** The charity has a policy to maintain unrestricted funds, which are the free reserves of the charity, at a level which provides sufficient funds to cover management and administration costs in the medium term and allows for the continued planned expansion of activities. As of 31 July 2020, the charity's free reserves were £203,000, which would cover 4 months running costs.The charity's total funds, as of 31 July 2020, was £399,192; all unrestricted. ## **Small company provisions** This report has been prepared in accordance with the provisions applicable to companies entitled to the Small Companies Exemption. The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 July 2020. ## **Approval** The trustees' annual report was approved on 18th October 2021 and signed on behalf of the board of trustees by: M Breuer Trustee **17** ## _Independent Examiner's Report to the Trustees of Hatzola Trust Limited Year ended 31 July 2020_ I report to the trustees on my examination of the financial statements of Hatzola Trust Limited ('the charity') for the year ended 31 July 2020. ## **Responsibilities and basis of report** As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or 4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## **Independent examiner's statement** Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or New Burlington House 1075 Finchley Road London NW11 OPU 18 October 2021 **18** ## _Statement of Financial Activities (including income and expenditure account) Year ended 31 July 2020_ |Note
**Income and Endowments**
Donations and legacies
5
Investment income
6
**Total income**
**Expenditure**
Expenditure on raising funds:
Costs of raising donations and legacies
7
Expenditure on charitable activities
8,9
**Total expenditure**
**Net income/(expenditure)**
Transfers between funds
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**Funds**
**£**
774,696
166|

**Restricted**
**Funds**
**£**
213,434
-|**2020**

**Total**
**Funds**
**£**
988,130
166|**2019**


**Total**
**Funds**
**£**
478,869
405| |---|---|---|---|---| ||774,862|213,434|988,296|479,274| ||181,218
512,838|-
63,434|181,218
576,272|116,477
471,081| ||694,056|63,434|757,490|587,558| |||||| ||80,806|150,000|230,806|(108,284)| ||150,000|(150,000)|-|-| ||230,806
168,386|-
-|230,806
168,386|(108,284)
276,670| ||399,192|-|399,192|168,386| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 21 to 26 form part of these financial statements. **19** ## _Statement of Financial Position 31 July 2020_ |**Note**
**Fixed assets**
Tangible fxed assets
13
**Current assets**
Debtors
14
Cash at bank and in hand
**Creditors: amounts falling due within one year**
15
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**Funds of the charity**
Unrestricted funds
**Total charity funds**
16|**2020**
**£**
**2019**
**£**
195,903
75,354
170,028
175,130
289,762
55,475| |---|---| ||459,790
230,605
256,501
137,573| ||203,289
93,032| ||399,192
168,386| ||399,192
168,386| ||399,192
168,386| ||| ||399,192
168,386| For the year ending 31 July 2020 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. ## Directors' responsibilities: - The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476; - The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. 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 18th October 2021, and are signed on behalf of the board by: **----- Start of picture text -----**
M Breuer
**----- End of picture text -----**
The notes on pages 21 to 26 form part of these financial statements. **20** ## _Statement of Cash Flows Year ended 31 July 2020_ |**Cash fows from operating activities**
Net income/(expenditure)
Adjustments for:
Depreciation of tangible fxed assets
Other interest receivable and similar income
Accrued expenses
Changes in:
Trade and other debtors
Trade and other creditors
Cash generated from operations
Interest received
Net cash from/(used in) operating activities
**Cash fows from investing activities**
Purchase of tangible assets
Net cash used in investing activities
**Net increase/(decrease) in cash and cash equivalents**
**Cash and cash equivalents at beginning of year**
**Cash and cash equivalents at end of year**
_ear ended 31 July 2020_|**2020**
**£**
230,806
75,726
(166)
15,386
5,102
103,542|**2019**
**£**
(108,284)
30,331
(405)
5,040
(175,130)
132,533| |---|---|---| ||430,396
166|(115,915)
405| ||430,562|(115,510)| ||(196,275)|(23,830)| ||(196,275)|(23,830)| ||234,287
55,475|(139,340)
-| ||289,762|(139,340)| The notes on pages 21 to 26 form part of these financial statements. **21** ## _Notes to the Financial Statements Year ended 31 July 2020_ ## _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 Office 4, 1 Rookwood Road, London, N16 6SD. ## _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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. 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. ## **Fund accounting** Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. ## **Incoming resources** All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. **22** ## _3. Accounting Policies (continued)_ ## **Resources expended** Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: which case the loss is shown within other recognised gains and losses on the statement of financial activities. ## **Depreciation** - expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. ## **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 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 charity 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. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. ## _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 £10. **23** ## _5. Donations and Legacies_ |**Donations**
Donations
**Donations**
Donations|Unrestricted
Funds
£
Restricted
Funds
£
**Total Funds**
**2020**
**£**
774,696
213,434
988,130| |---|---| ||Unrestricted
Funds
£
Restricted
Funds
£
**Total Funds**
**2019**
**£**
478,869
-
478,869| ## _6. Investment income_ |||**Total**||Total| |---|---|---|---|---| ||Unrestricted|**Funds**|Unrestricted|Funds| ||Funds|**2020**|Funds|2019| ||£|**£**|£|£| |Bank interest receivable|166|166|405|405| ## _7. Costs of raising donations and legacies_ ||Unrestricted|**Total Funds**|Unrestricted|Total Funds| |---|---|---|---|---| ||Funds|**2020**|Funds|2019| |||||£| ||£|**£**|£|| |Costs of raising||||| |donations and legacies-||||| |Donations|181,218|181,218|116,477|116,477| ## _8. Expenditure on charitable activities by fund type_ |Supporting Hatzola Trust's medical
emergency activities
Support costs
Supporting Hatzola Trust's medical
emergency activities
Support costs|Unrestricted
Funds
£
Restricted
Funds
£
**Total**
**Funds**
**2020**
**£**
506,765
63,434
570,199
6,073
-
6,073| |---|---| ||512,838
63,434
576,272| ||Unrestricted
Funds
£
Restricted
Funds
£
Total Funds
2019
£
471,081
-
471,081
-
-
-| ||471,081
-
471,081| Hatzola Trust Limited provides support towards the running costs of Hatzola Trust's medical emergency activities in North London. The trustees of Hatzola Trust Limited are also trustees of Hatzola Trust. **24** ## _9. Expenditure on charitable activities by activity type_ |Supporting Hatzola North London
Governance costs|Activities
undertaken
directly
£
Suppport
Costs
£
**Total**
**Funds**
**2020**
**£**
Total
Funds
2019
£
570,199
-
570,199
471,081
-
6,073
6,073
-| |---|---| ||570,199
6,073
576,272
471,081| ## _10. Net income/(expenditure)_ Net income/(expenditure) is stated after charging/(crediting): ||**2020**|2019| |---|---|---| ||**£**|£| |Depreciation of tangible fxed assets|75,726|30,331| ## _11. Staff costs_ The total staff costs and employee benefits for the reporting period are analysed as follows: ## _12. Trustee remuneration and expenses_ There was no remuneration paid to the trustees. The charity did not meet any individual expenses incurred by the trustees for services provided to the charity. ## _13. Tangible fixed assests_ |**Cost**
At 1 August 2019
Additions
**At 31 July 2020**
**Depreciation**
At 1 August 2019
Charge for the year
**At 31 July 2020**
**Carrying amount**
**At 31 July 2020**
At 31 July 2019|Long
leasehold
property
£
23,829
662|
Motor
vehicles
£
72,122
179,437|Equipment
£
62,562
16,176|**Total**
**£**
158,513
196,275| |---|---|---|---|---| ||24,491|251,559|78,738|354,788| ||5,957
4,633|45,921
51,409|31,281
19,684|83,159
75,726| ||10,590|97,330|50,965|158,885| ||13,901|154,229|27,773|195,903| ||17,872|26,201|31,281|75,354| |Wages and salaries|**2020**
**£**|2019
£| |---|---|---| ||28,152|22,622| The average head count of employees during the year was 4 (2019: 4). No employee received employee benefits of more than £60,000 during the year (2019: Nil). **25** ## _14. Debtors_ |_14 Debtors_|| |---|---| |Trade debtors
Other debtors
_._|**2020**
**£**
2019
£
1,782
6,187
168,246
168,943| ||170,028
175,130| ## _15. Creditors: amounts falling due within one year_ |Trade creditors
Accruals and deferred income
Social security and other taxes
Other creditors|**2020**
2019
**£**
£
115,279
52,971
20,426
5,040
2,498
140
118,298
79,422| |---|---| ||256,501
137,573| ## _16. Analysis of charitable funds_ |**Unrestricted**
**funds**
General funds
General funds
**Restricted funds**
Restricted Fund
Restricted Fund|At
1 Aug
2019
£
168,386|

**Income**
**£**
774,862|**Expenditure**
**£**
(694,056)|**Transfers**
**£**
150,000|**At**
**31 Jul**
**2020**
**£**
399,192| |---|---|---|---|---|---| ||At
1 Aug
2018
£
276,670|
**Income**
**£**
479,274|**Expenditure**
**£**
(587,558)|**Transfers**
**£**
-|At
31 Jul
2019
£
168,386| ||At
1 Aug
2019
£
-|

**Income**
**£**
213,434|**Expenditure**
**£**
(63,434)|**Transfers**
**£**
(150,000)|**At**
**31 July**
**2020**
**£**
-| ||At
1 Aug
2018
£
-|
**Income**
**£**
-|**Expenditure**
**£**
-|**Transfers**
**£**
-|-
At
31 Jul
2019
£| **26** ## _17. Analysis of net assets between funds_ |Tangible fxed assets
Current assets
Creditors less than 1 year
**Net assets**
Tangible fxed assets
Current assets
Creditors less than 1 year
**Net assets**|Unrestricted
Funds
£
**Total**
**Funds**
**2020**
**£**
195,903
195,903
459,790
459,790
(256,501)
(256,501)| |---|---| ||399,192
399,192| ||Unrestricted
Funds
£
**Total**
**Funds**
**2019**
**£**
75,354
75,354
230,605
230,605
(137,573)
(137,573)| ||168,386
168,386| ## _19. Related party disclosures_ The charity granted £522,973 (2019: £440,751) for the activities of Hatzola Trust. Hatzola Trust is an independent charity regulated by the Care Quality Commission, with the same charitable objects as Hatzola Trust Limited, and a number of common trustees. ## _18. Analysis of changes in net debt_ |||At||**At**| |---|---|---|---|---| ||1|Aug 2019|Cash fows|**31 Jul 2020**| |||£|£|**£**| |Cash at bank and in hand||55,475|234,287|289,762| ## **Reference and administrative details** **Registered Charity Name** Hatzola Trust Limited **Charity Registration Number** 1160299 **Company Registration Number Principal Office & Registered Office** Office 4 08390313 1 Rookwood Road London N16 6SD **Trustees** Mr M Breuer Mr C S Goldman (Appointed 4 May 2020) Mr G Schleider Dr S G Springer Mr B Stern (Appointed 4 May 2020)