**REGISTERED COMPANY NUMBER: 10571171 (England and Wales) REGISTERED CHARITY NUMBER: 1171652** ## **REPORT OF THE TRUSTEES AND** ## **UNAUDITED FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31ST DECEMBER 2020** ## **FOR** **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** Thomas Coombs Limited Chartered Accountants 3365 The Pentagon Century Way Thorpe Park Leeds West Yorkshire LS15 8ZB **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020** |||**Page**| |---|---|---| |**Reference and Administrative Details**||1| |**Report of the Trustees**|2|to 9| |**Independent Examiner's Report**||10| |**Statement of Financial Activities**||11| |**Balance Sheet**|12|to 13| |**Notes to the Financial Statements**|14|to 23| |**Detailed Statement of Financial Activities**|24|to 25| ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31ST DECEMBER 2020** |**TRUSTEES**|Mr Robin Gilmore FCA (Treasurer)| |---|---| ||Mr Barry Anysz| ||Ms Lilian Black OBE (Chair deceased 29thOctober 2020)| ||Dr David Goodall| ||Dr Martin Kapel| ||Dr Jenny Grainger (resigned 4thAugust 2020)| ||Mr Simon Jackson| ||Ms Julia Kinch| ||Mr Ben Barkow (Chair co-opted 14thOctober 2020)| ||Prof. Barry Doyle (appointed 8thSeptember 2020)| ||Ms Ceri Nursaw (appointed 8thSeptember 2020)| |**ADVISORY COMMITTEE**|Ms Lilian Black OBE (Chair deceased 29thOctober 2020)| ||Mr Ben Barkow (Chair co-opted 14thOctober 2020)| ||Mrs Barbara Cammerman| ||Mr Robin Gilmore| ||Dr David Goodall| ||Mrs Vanessa Glass| ||Dr Martin Kapel| ||Mrs Ibolya Violet Knill BEM (Education Advisor)| ||Mr Rudi Leavor BEM| ||Ms Judith Rhodes| ||Mrs Gertrude Silman MBE| ||Mr Michael Sharp| |**HONORARY LIFE PRESIDENTS**|Mrs Gertrude Silman MBE| |**ADVISORY COMMITTEE ADMINISTRATOR**|Mrs Barbara Cline**MBE**| |**BOARD SECRETARY**|Mrs Sarah Kirk| |**REGISTERED OFFICE**|MAZCC| ||311 Stonegate Road| ||Leeds| ||LS17 6AZ| |**REGISTERED COMPANY NUMBER**|10571171 (England and Wales)| |**REGISTERED CHARITY NUMBER**|1171652| |**BANK**|CAF Bank Ltd| ||25 Kings Hill Avenue| ||Kings Hill| ||West Malling| ||Kent| ||ME19 4JQ| |**INDEPENDENT EXAMINER**|Thomas Coombs Limited| ||Chartered Accountants| ||3365 The Pentagon| ||Century Way| ||Thorpe Park| ||Leeds| ||West Yorkshire| ||LS15 8ZB| |**SOLICITORS**|Wrigleys Solicitors| ||19 Cookridge St| ||Leeds| ||LS2 3AG| Page 1 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **Background Overview** The Holocaust Survivors' Friendship Association (HSFA) was formed in 1996 to provide friendship and support to Jewish Holocaust survivors, refugees, hidden children, and those who came to Britain with Kindertransport and who settled in Yorkshire. It was inspired and led by the survivor community itself, with assistance from the Leeds Jewish Welfare Board. HSFA has developed educational, research and commemorative programmes to teach people about the Holocaust and genocide and to warn against the danger of racism and political extremism. In September 2018 HSFA opened the Holocaust exhibition and learning centre on the campus of the University of Huddersfield as a way of ensuring the legacy of the survivors and to help people reflect on how it was possible for so many people to fall under the sway of Nazi ideology and to collude in the murder of millions of their fellow citizens. We believe that such reflection has great relevance in our society today. Volunteers amongst our survivor and second-generation community continue to support International Holocaust Memorial Day and provide educational talks organised by partners in Leeds, Bradford, Calderdale, Kirklees, Hull, Sheffield, Doncaster and even further afield and to be interviewed by the press, TV and radio. Volunteers also assist with visitor services at the centre and organise the social events for our membership. They all give generously of their time and are much appreciated. The effects of our members' experiences continue to be felt by Holocaust survivors, refugees and their families. Even today, new information about our survivor community (some unknown to us previously) and the fate of their families comes to light through our close partnership working with memorial sites and the Arolsen Archives located in Germany. We remain a 'friendship association' and the Holocaust survivor and refugee support and social programme funded by the Sobell Foundation and the Association of Jewish Refugees enables us to help the survivor community socialise, engage in education, feel valued and better supported as they become increasingly frail and elderly. This work has become absolutely vital during the coronavirus pandemic which has imposed strict isolation on so many elderly and vulnerable people. We look forward to the social and speaker events resuming once it is safe to do so. We are extremely grateful to those who support us in all of this work. 2020 was a very challenging year for the Charity. Our long-standing Chair, Lilian Black OBE, announced her intention to retire from the role and, shockingly and tragically, died of Coronarvirus in October. Everyone associated with HSFA mourns the passing of this remarkable and inspiring woman, whose leadership has been critical to the success of HSFA. The pandemic has brought countless challenges and our young, talented and passionate team of professionals has worked extremely hard to fulfil our mission under the most difficult circumstances. Despite all this, the work of the Charity has progressed, with greater and more diverse audiences engaging with us more than ever before, and new and exciting partnerships opening up countless opportunities. We owe an immense debt of gratitude to our major supporters and funders, most especially the National Heritage Lottery Fund, the Pears Foundation, the Association of Jewish Refugees, the Sobell Foundation and the Rothschild Foundation Hanadiv Europe, as well as numerous private donors whose generosity and support are hugely important to us. In 2021 the Charity will continue its steady progress to become ever more professional in achieving its goals, while never losing touch with the values of its founders, the survivors who made the North of England their home. We are passionate about telling their stories, believing firmly that these local stories also have a global significance in teaching people about the values of democracy, religious freedom, human solidarity and the need to treat our fellow citizens with respect and kindness. In October I was asked to take on the role of Chair as Lilian Black's successor. I cannot overstate my admiration for her work and achievements. The future success of HSFA will be her legacy and I'm proud and thrilled to be part of that story. Ben Barkow, Chair, HSFA. Page 2 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020** ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** Our main aims are to: - promote friendship and support Holocaust survivors and families - deliver learning about the Holocaust to schools, universities and community groups - preserve and commemorate the Holocaust working with partners - contribute to Holocaust research, teaching and learning, working with key partners, universities, memorial sites and organisations with shared objectives and values - promote respect and understanding between all people, combating denial, persecution, discrimination in all its forms, racism and antisemitism to prevent future genocides. ## **Public benefit** The Trustees have reviewed the guidance provided by the Charities Commission relating to public benefit and are satisfied that the activities undertaken by the HSFA fall within the guidance. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** The current report outlines the HSFA's performance between January 2020 and March 2021. This period has been characterised by various changes, including the ongoing Covid-19 pandemic and the transition of the HSFA into new management. Despite these changes, the Trustees are optimistic about the future. This sense of optimism is fuelled by positive responses from audiences to our current programming, success in renegotiating grant funding from the NLHF, excellent feedback from other funders, and innovative partnership work. ## **Survivors' Support** Providing individually tailored support for our survivor members remains a crucial part of the work of the Charity. The unique and unforeseen events of 2020 had a dramatic impact on the types of assistance our worker, Dr Tracy Craggs, was able to provide since the restrictions meant she was unable to visit survivors in their homes or take them out except to medical appointments. Initially, sourcing appropriate PPE was also an issue. However, it quickly became apparent that Dr Tracy Craggs would be able to help by providing weekly shopping, as our survivors needed to shield at home. Despite a short hiatus in the summer months, it is only more recently, with the vaccination programme, that our support worker can now re-enter homes, albeit with PPE and distancing in place. It has been a testing time for survivors who are looking forward to the resumption of pastoral activities as soon as possible. The programme will continue to be supported by the Sobell Foundation and AJR in 2021. ## **The Holocaust Exhibition and Learning Centre** In January 2020, the HSFA employed two new permanent staff members to increase the capacity of its exhibition and learning centre to deliver Holocaust education and awareness to schools community groups and general audiences. Dr Alessandro Bucci and Alex Joseph were employed respectively as the Learning and Audience Development Manager and the Operations Manager. Building on our first year's successes, in January and February 2020, we have been busy delivering our learning programmes to schools while building relations with other educational settings. For example, we provided tailored sessions to just under 400 young soldiers at the Army Foundation College in Harrogate. We also started working with third-country nationals, designing Holocaust programmes for English as an Additional Language (EAL) learners. At the same time, we continued to lay the foundations of partnership work with the University of Huddersfield, the Wiener Holocaust Library, the Holocaust Research Institutive at RHUL and Imperial War Museums. However, we had to redefine our approaches, working methodologies and priorities in March 2020, as the Covid 19 pandemic reached the UK and forced the country to enter an extensive period of lockdown. Over the first months of lockdown, the Learning and Audience Development manager produced a full audit of our learning programme, which was peer-reviewed by teachers in Kirklees, colleagues at the Wiener Holocaust Library and colleagues at the AJR. At the same time, we strengthened the website and created a newsletter to be able to engage our existing audiences and develop new ones. In the early months of lockdown, we also delivered CPDs for teachers, digital commemorations, and continued developing partnerships. Determined to bring the stories, memorials and legacy of Holocaust survivors in Leeds, we designed a new social media strategy, which aimed to bring archival material online. Page 3 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020** The summer of 2020 was a transition period for the HSFA, as former Director Emma King left to pursue other opportunities. The University of Huddersfield then offered to appoint Dr Chelsea Sambells - a History lecturer - as an interim part-time Director on secondment to the HSFA. The trustees accepted the University's offer but decided to also appoint Dr Alessandro Bucci as interim Codirector of the HSFA. The two new Codirectors shared the task of managing staff and engaging with funders and donors, while continuing to develop academic partnerships, research, programming, digital engagement and partnership development as part of their original roles. Following the tragic passing of Lilian Black OBE in October 2020, the trustees appointed Ben Barkow as Chair of the HSFA. This event represented the culmination of a period of transformation for the HSFA and the beginning of a new phase of increased delivery, ambitious programming, and recognition. The following summary highlights the fundamental changes that have taken place under the new management between October 2020 and March 2021. ## **Learning and Audience Development** ## **Public events** Since August 2020, we have delivered an ambitious series of online events, including academic talks, independent film screenings, book presentations, and our reinvented series of survivor talks. The digital events have enabled us to work with colleagues at leading organisations in our field and attract audiences from everywhere in the UK and beyond. Our approach to curating the programme of events was rooted in relevance, empathy, and inclusivity, resulting in meaningful engagement with 1523 attendees. Both academic and lay audiences have commended us for our public programme, which has been defined as 'relevant', 'impressive', 'inclusive' and 'visionary'. We are also aiming our work at hard-to-reach audiences. We have delivered introductory sessions about the Holocaust to refugees from contemporary and near-contemporary humanitarian crises, the elderly LGBTQ+ community and people from minority backgrounds. We work in small groups to ensure that everyone can feel comfortable interacting with the stories in our collection. This is a way of working that focuses on quality, and we envisage that 2021 will allow us to engage further with these communities. In addition to our traditional survivor talks, we have launched a series of live 'conversations' where survivors engage with people with their own stories to tell. This series has included Dame Louise Ellman (former Labour MP) and Rudi Leavor on the topic on contemporary antisemitism, Trude Silman and Gulwaly Passarlay (writer, refugees' rights activist and Afghani refugee) on their experiences as child refugees, Nazir Afzal (former Chief Prosecutor for the North West) and Martin Kapel on the perceptions of justice then and now; Nurin Qasrena Mushahar (Equalities Officer at the University of Huddersfield) and Leisel Carter. These events stimulate cross-faith dialogue and have been incredibly well-received by audiences and survivors alike. ## **University groups** Our unique position within a University campus means that during the second lockdown (November 2020) we were allowed to open to students for educational purposes. In this capacity, we have worked with Literature students on a co-creative series of events which also serves as a model for future collaborations within the university. At the same time, we have worked with History and Textile departments to design the series 'Making Known', which addresses artistic responses to the Holocaust. Elements of this series of postgraduate talks will be at the heart of examination within selected modules. This is key, as it signals the introduction of Holocaust education and awareness in selected models within university education. ## **Social Media** Between October 2020 and March 2021, we have created a new social media strategy. This promotes our events, collections and survivor stories through a thematic approach, with special attention towards the commemoration of key events within Holocaust and genocide history. We have witnessed large increase public engagement across all social media platforms (Facebook, Instagram, Twitter, LinkedIn). In particular, our Facebook page has grown from an initial base of less than 300 followers to nearly 2,500. The list of recipients for our monthly newsletter has also doubled. ## **Education** Following a full audit of our existing learning programme, the Learning and Audience Development Manager has produced a new framework for its redevelopment. In keeping with our vision and values, the core values underpinning our new learning programme are: o Historical accuracy, truthful representation and evidence-based historical accounts o Interdisciplinarity o Contemporary Relevance o Inclusivity & Empathy. Page 4 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020** After submitting our policy framework to headteachers in Kirklees, colleagues of the Wiener Holocaust Library and the AJR, we developed and tested our foundational session 'Winds of Change: Objects and Images between Weimar and the Third Reich'. This content is fully differentiated for different levels of education and an abridged version for EAL (English Additional Language) students has also been produced. This same session is now also available for remote learning. Furthermore, we are currently developing an Equality & Diversity training session for businesses, rooted in the Holocaust. Using Holocaust materials and referring to the rise of Nazism, this session investigates the implications of different managerial styles within different organisational structures. This approach highlights the conditions that enable inequality to thrive and offer strategies to overcome discrimination and institutional racism. Due to limited capacity, we will develop this session fully in April. The priority going forward will be developing the remaining sessions for delivery both on site and online. These include sessions on the role of bystanders, collaborators and perpetrators; how to use libraries and archives to study Holocaust history; on 2G and 3G individuals and how/what they have discovered about victims within their families; and a timeline session. We have used narratives from our collection, as well as those from other organisations in order to highlight the diversity of Holocaust experiences. ## **Partnerships** We have been further developing many of our key relationships over the last year. The University of Huddersfield. Our partnership with the University continues to thrive. Our new Codirectors have begun to strategically develop new relationships in advance of September 2021 University induction, and future Applicant Visit Days, so that students touring the University campus will also be invited to our Centre. This is estimated to increase footfall by 20,000 students per year. Meanwhile, our Codirector Dr Sambells is also a Lecturer in the history subject area and has been tasked to develop a scoping project for delivering Impact Case Studies (for the national Research Excellence Framework, 2028) between the University and the HSFA. This will involve conversations with various Schools and disciplines about how to bridge together the latest academic research with the collections, survivors' and refugees' stories and facilities of the HSFA. This will hopefully result in medium and long-term bids for grant capture from prestigious academic funders that seek to support research about marginalised and contested groups, including refugees and survivors of genocides, within current academic scholarship. We hope this new, dynamic relationship with the University will result in a variety of mutually beneficial outputs, including increasing the local engagement with the public, students, community groups and academics, so that the HSFA and the University of Huddersfield attract international prominence as a destination for world-class research about the Holocaust and other genocides. The Wiener Holocaust Library Our collaboration with the Wiener Holocaust Library has culminated in the opening of the Wiener Library North (WLN) in June of 2020, and the relocation of 2500 volumes from London to Huddersfield. Many of these are from the personal collections of Ben Barkow and David Cesarani. Due to the ongoing restrictions, this was a low-key event, but we plan to mark this milestone appropriately when it is safe to do so. The WLN is currently located in the Main Library at the University of Huddersfield and accessible to all students. Furthermore, a small seating area outside the Exhibition with access to WLN research material will be installed when we can return to our site. In the longer term, this will become a significant specialist library in Huddersfield with associated academic posts and postgraduate research on the collection. The priority going forward will be developing the remaining sessions for delivery both on site and online. These include sessions on the role of bystanders, collaborators and perpetrators; how to use libraries and archives to study Holocaust history; on 2[nd] generation and 3[rd] generation individuals and how/what they have discovered about victims within their families; and a timeline session. We have used narratives from our collection, as well as those from other organisations in order to highlight the diversity of Holocaust experiences. Page 5 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020** The Holocaust and Genocide Research Partnership (HGRP) This is a prestigious partnership between the HSFA, the University of Huddersfield, the Wiener Holocaust Library, and the Holocaust Research Institute at Royal Holloway, University of London. The partners will work together to bring cutting edge academic research on the Holocaust to a wider audience in London and Yorkshire through creating and promoting exhibitions, events and public programmes. The partnership was formally launched at the end of February 2021 with an online tour of the exhibition 'Death Marches', curated by Dr Christine Schmidt and Prof. Dan Stone, as well as with a variety of public events. A donor preview as well as an inaugural opening for general audiences is planned for February 2021. The HGRP is an incredible asset, which will enable us to bring Holocaust stories from the North of England, as represented in our growing collection, onto a national and international stage and placed directly within the heart of cutting- edge academic research. ## **Imperial War Museums** We are incredibly proud to be a core partner in IWMs' Second World War & Holocaust Partnership Project (SWWHPP), which is supported by the National Lottery Heritage Fund. The project is devoted to audience engagement with new communities and professional development for professionals within our field. As part of the SWWHPP, we are producing new audio guides for our permanent exhibition, working closely with audiences to create multi-layered content that responds to our collection, as well as to highlight what is currently not present: materials, stories, affects, and memories that are absent, lost or destroyed. These new audio-guides will introduce new content in the exhibition, whilst also being available for audiences to use at home. To support this initiative, we have recruited a Creative Associate, Benny Nemerofsky Ramsay, who will design and deliver workshops of archival discovery, aimed at involving communities in the making of new audio-guides. His latest audio-guide includes work for Polin, the museum of Polish Jews, in Warsaw. We are also recruiting for a Digital Intern (also funded through the SWWHPP) to enhance our digital presence and engagement, and to support the Creative Associate to manage and deliver the project. The audio-guides will be part of our permanent exhibition, but we envisage them being accessible remotely, on visitors' devices. We are also working with community members and poet Amina Atiq to create a five-minute poem, which will become the soundtrack of a permanent digital installation for IWM's new Second World War and Holocaust galleries. The installation will also travel across eight different museums across the UK. Working with Amina was incredibly satisfying. Tracy Craggs and Alessandro Bucci worked with a small number of representatives of different communities to analyse our collections and survivor testimonies. These workshops stimulated knowledge and learning about the Holocaust through survivor testimonies, which in turn, inspired Amina to create an artistic response in the form a poem. This work is still currently in progress and we will be receiving the final piece later in April. We are also part of IWM's War & Conflict Subject Specialist Network which promises to be a useful network for heritage organisations dealing with conflict. ## **Resilience** In 2019, we secured a £250,000 grant from the National Lottery Heritage Fund, to be drawn down over a 2 year period. This fund was designed to explore the requirements of sustainability and resilience in the long term. Over the past months we worked closely with the NLHF to redesign the budget in light of the impact of the ongoing pandemic on resilience, and to strengthen our ability to deliver Holocaust education and awareness digitally. So far, the fund has enabled us to deliver a Governance review, as well as a review of our organisational structure. The results are helping us design a more resilient organisational structure and recruit new Trustees with the intention to bring a new and diverse set of skills to the Board, thus addressing any pre-existing gaps. ## **Future Plans** Despite this turbulent period and incommensurable loss, we feel optimistic about the future. We have worked diligently to build a relationship of trust with our funders, particularly the NLHF, AJR and Pears. This is essential and it will enable us to deliver Lilian Black's vision for the HSFA. Page 6 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020** At the heart of our future plans is the idea of resilience. In this respect, we believe that there are a number of strategic priorities, together with operational and programmatic changes that need to be made. These can be summarised as follows. ## **A global history told through local stories** During the last couple of months of review and reflection, the Co-Directors and Chair have focused their attention on the HSFA's mission and core purpose. We believe that the charity must stress its role as a centre for Holocaust education and awareness in the North of England, focusing on telling 'a global history through local stories'. This emphasis on the dynamics of globalism and regionalism - as it relates to the Holocaust and genocide - will help to distinguish us from seventeen other Holocaust education organisations in the UK, and will make the focus of our collections, programming, and learning activities more explicit and transparent to a wide and diverse audience. At the same time, we will make survivor stories the front and centre of our programmes with the ultimate aim to offer a platform for northern narratives of the Holocaust and post-Holocaust periods to inspire others to the values of freedom and equality. From an academic standpoint, the ability to bring local narratives into conversations with historical scholarship emphasises the importance of social history - particularly oral history methodologies - which challenges conventional historical narratives that value the role of governments and institutions above the experience of individuals. By bridging together survivors' testimonies with current scholarship, it enhances the value of the HSFA as a destination for scholars across the world. In turn, this emphasis on regionalism will benefit the learning programme and our public engagement activities. ## **A collection-holding institution** Following the Governance Review recommendations and best practises in Holocaust heritage as informed by our new Chair, an immediate priority is to address our status as a collection-holding institution. We must focus on establishing policies and procedures to ensure the maintenance of our current collection to the highest industry standards. However, we also want to understand the implications of being collection-holding institution, including its financial impact. This will involve identifying our current capacity at the University of Huddersfield, and the costs involved in maintaining any collection to the highest standards. ## **Financial sustainability** In the coming months, it will be essential to scope out all potential sources of income including: trusts/foundations, research grants, events (including sponsorship opportunities), partnerships, legacies, members/supporters, corporate bodies and donations (including HNW individuals, regular giving and crowdfunding opportunities), and earned income. We recognise that given our current capacity, our immediate efforts will need to be devoted to particular funding streams over others. However, when a preliminary scoping exercise is completed, which also draws on the successful experiences of other organisations, we will be in a much stronger position to decide the best approach to take over the short term (say 12- 18 months) and medium term (next 2-3 years). ## **Digital/Online presence** Even as we move out of lockdown and reopen the Centre in the near future, we believe that key to our long-term sustainability will be our strong online presence supported by a high-quality digital offering. We need to build on our success over the last year so that we can continue to reach beyond the doors of the exhibition centre and local community. We are working with the NLHF to include in our budget sufficient resource to improve our website - so it has the functionality to handle digital programming/resources and fundraising opportunities. In addition, we would like the resilience project to help pay for new digital learning resources for use by schools and the wider public. In this way we can mirror the innovative digital approaches taken by other heritage and cultural institutions. Our capacity to produce innovative digital content is enhanced by IWMs' SWWHPP (see above), as it enables us to employ a Digital Intern on a full time basis for 12 months. ## **Artistic responses to the Holocaust: A Major Donation Opportunity** The IWM is currently preparing its new permanent Second World War and Holocaust Galleries. One of their most noteworthy pieces from its previous galleries in London is a large model of Auschwitz-Birkenau by internationally acclaimed artist Gerry Judah. The IWM has exclusively offered to donate this incredible artwork to the HSFA. Page 7 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020** The artwork consists of a miniature reproduction of Auschwitz-Birkenau, detailing life and death in the camp between arrival and murder. Its impressive measurements (12m x 2m) mean that the costs involved in moving and setting up the artwork are considerable. However, we believe that with the right fundraising and marketing strategy we can fund that project and the multiple benefits will derive from its presence on site. If we are successful, we would like to dedicate this endeavour to the memory of Lilian Black OBE. ## **Conclusions** The notions of resilience and sustainability will inform the focus of the activities of the HSFA in 2021. We plan to build on our successful track record of fundraising as we grow our audiences and develop programming. The HSFA is the only organisation of its kind in the country, and the only one in the UK on a university campus. It is also the only facility dedicated to Holocaust education serving the North of England, yet it has no core funding. We are immensely grateful to all our funders and supporters, whether organisations or individuals, who enable us to continue our valuable work. We look forward to working with you in future. ## **Trustees' and directors' responsibilities, governance and management** The Holocaust Survivors' Friendship Association (HSFA) incorporated during 2017/18 and made some changes to its governance as a result of this. Trustees/Directors are elected annually by the membership. Any newly elected Trustee/Director is required to undertake an induction into the charitable aims of HSFA, the background of the organisation and its operations. Each is required to demonstrate suitable experience, knowledge and skill by experience or training prior to or shortly after appointment. Regular attendance at meetings is required. The Board of Directors and Trustees are aware of its responsibilities and meets quarterly to review all matters relating to the running of the incorporated charity. The Advisory Group (previously the management committee who were formally trustees of the charity) meets approximately every six weeks and we are keen to ensure their expert input continues to support the ongoing work of the HSFA which also includes the friendship, social and support aspects of our activities. The Chair is Ben Barkow. The Treasurer, Mr Robin Gilmore oversees all financial matters and is supported by a part-time Finance Officer. The Board Secretary is Mrs Sarah Kirk. The Administrator, Mrs Barbara Cline MBE continues to administer the Advisory Committee and facilitates communications between the two groups working closely with the Board Secretary. Four members of the board also attend the Advisory Committee, thus ensuring effective two-way communications. The policies and strategic direction set by the Board for the Holocaust Exhibition and Learning Centre are implemented through the Co-director's Dr Alessandro Bucci and Dr Chelsea Sambells. We consider the charity's succession planning, training and development as an important matter. The National Lottery Heritage Fund's Resilience Funds continue to support this ongoing work over the next 18 months. The charity works hard to minimise risk and policies and procedures continue to be under review. ## **Risks and internal controls** The Trustees/Directors have responsibility for ensuring the charitable company has appropriate systems of control. The key risks to the organisation are failure to attract funding, delivery of key funding and quality targets set for operating the Holocaust Exhibition and Learning Centre, and security in the event of an attack. Actions to mitigate these risks include project specific work to address the risks identified through the National Lottery Heritage Fund's Resilience Funds. Security is a standing item at every Board meeting, staff training and close working with counter terrorism, Kirklees Prevent team and the University of Huddersfield is in place but cannot provide absolute assurance of the risk. ## **FINANCIAL REVIEW** ## **Financial position** It has been another successful year for the HSFA achieving a net surplus of £29, before depreciation of £82,761 which relates to the Holocaust Exhibition and Learning Centre (HELC). Page 8 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020** The unrestricted reserves have now increased to £610,929 (£60,456 free unrestricted reserves) following the transfer of the fixed assets relating to the HELC from restricted to unrestricted funds. This is because the HELC is now complete and the restricted funds relating to the build have been spent. The restricted funds at the end of 2020 were zero. The HSFA income for 2020 was £232,073, slightly higher than 2019 (£228,174). Grant funding successfully increased in 2020 due to funding from the Pears Foundation, Association of Jewish Refugees (AJR) and the National Lottery Heritage Fund (NLHF). Donations were less, mainly due to the private match donations received to fund the HELC in 2019 and the Anniversary donations raised as a result of the HELC Anniversary event in October 2019. Unfortunately the Anniversary event was unable to take place in 2020 due to the closure of the HELC during the national lockdown. Total Revenue expense for 2020 was £314,806, an increase of £16,137 compared to 2019. This mainly relates to an increase in staff costs as the Visitor Operations Manager (funded by the NLHF) and Audience and Development Manger roles commenced at the beginning of 2020. Travel and Subsistence costs were less in 2020 for staff, volunteers, consultants and school coach hire for visits to the HELC due to the lockdown. Advertising and Promotion costs were also less due to funding received in 2019 to promote and advertise the HELC. Legal, Professional and Operational Consultancy costs increased in 2020 as a Governance Review was undertaken, funded by the NLHF project. ## **Investment policy** The Trustees have opted to invest part of the charities reserves in 2 low risk deposit accounts offering a competitive interest rate to maximise on bank interest. ## **Reserves policy** The Board of Directors and Trustees had an established policy whereby the unrestricted funds should cover 2 years of the ‘general’ charities running costs. Now that the Holocaust Exhibition and Learning Centre is established, the Trustees are working towards maintaining a reserve of 6 months of the charities expense. The Trustees consider this level of funding will provide the HSFA with sufficient funds to continue delivering the charities objectives until further funding is secured. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **Key management remuneration** The Senior Management Team comprises of the centre director, the visitor operations manager, the learning & audience development manager and the Board of Trustees who control, run and operate the charity on a day to day basis. The Board of Trustees receive no remuneration for the time they give to the management & governance of the charity. Details of expenses and related third party transactions are disclosed in the accounts. The pay of senior staff is reviewed annually in line with the charity pay review procedure. All staff salaries are reviewed in line with charity policy to ensure that the remuneration set is fair and not out of line with that generally paid for similar roles within the charity sector or in breach of statutory government minimum or living wage rates. Approved by order of the board of trustees on 24[th] March 2021 and signed on its behalf by: ..................................................................................... B Barkow - Trustee Page 9 **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **Independent examiner's report to the trustees of Holocaust Survivors' Friendship Association ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2020. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts 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 your 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. ## **Independent examiner's statement** 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 Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts 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 accounts 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. Christopher Darwin FCA ICAEW Thomas Coombs Limited Chartered Accountants 3365 The Pentagon Century Way Thorpe Park Leeds West Yorkshire LS15 8ZB Date: 24[th] March 2021 Page 10 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020** |Unrestricted

funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**28,597**
School visits & talks, events & merchanise
3
**10,359**
Investment income
4
**353**
Other income
**7,500**
**Total**
**46,809**
**EXPENDITURE ON**
**Charitable activities**
5
Project management and delivery
**125,262**
Support costs
**61**
**Total**
**125,323**
**NET INCOME/(EXPENDITURE)**
**(78,514)**|Unrestricted

funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**28,597**
School visits & talks, events & merchanise
3
**10,359**
Investment income
4
**353**
Other income
**7,500**
**Total**
**46,809**
**EXPENDITURE ON**
**Charitable activities**
5
Project management and delivery
**125,262**
Support costs
**61**
**Total**
**125,323**
**NET INCOME/(EXPENDITURE)**
**(78,514)**|Restricted
funds
£
**185,265**
**-**
**-**
**-**
**185,265**
**189,483**
**-**
**189,483**
**(4,218)**|**2020**
**Total**
**funds**
**£**
**213,862**
**10,359**
**353**
**7,500**
**232,074**
**314,745**
**61**
**314,806**
**(82,732)**|2019
Total
funds
_£_
215,841
12,033
300
-
228,174
298,559
110
298,669
(70,495)| |---|---|---|---|---| |**Composition of net income/(expenditure)**
-
**Depreciation**
-
**Other net income/(expenditure)**|(82,761)
4,247
(78,514)|**-**
**(4,218)**
**(4,218)**|**(82,761)**
**29**
**(82,732)**|(82,565)
12,070
(70,495)| |**Transfers between funds**
16
**Net movement in funds**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**
**CONTINUING OPERATIONS**|**629,016**
**550,502**
**60,427**
**610,929**|**(629,016)**
**(633,234)**
**633,234**
**-**|**-**
**(82,732)**
**693,661**
**610,929**|-
(70,495)
764,156
693,661| All income and expenditure has arisen from continuing activities. The notes form part of these financial statements Page 11 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **BALANCE SHEET 31ST DECEMBER 2020** |Notes
**FIXED ASSETS**
Tangible 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**
16
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
funds
£
**550,473**
**2,026**
**81,246**
**83,272**
**(22,816)**
**60,456**
**610,929**
**610,929**|Restricted
funds
£
**-**
**24,406**
**95,121**
**119,527**
**(119,527)**
**-**
**-**
**-**|**2020**
**Total**
**funds**
**£**
**550,473**
**26,432**
**176,367**
**202,799**
**(142,343)**
**60,456**
**610,929**
**610,929**
**610,929**
**-**
**610,929**|_2019_
_Total_
_funds_
_£_
_633,234_
_19,081_
_159,086_
_178,167_
_(117,740)_
_60,427_
_693,661_
_693,661_
60,427
633,234
693,661| |---|---|---|---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2020. The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2020 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes form part of these financial statements continued... Page 12 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **BALANCE SHEET - continued 31ST DECEMBER 2020** These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 24[th] March 2021 and were signed on its behalf by: ............................................. R M Gilmore - Trustee The notes form part of these financial statements Page 13 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. ## **Financial reporting standard 102 - reduced disclosure exemptions** The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': - the requirements of Section 7 Statement of Cash Flows. ## **Income** All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Support costs** Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs and governance costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. ## **Tangible fixed assets** Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. continued... Page 14 **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020** ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **1. ACCOUNTING POLICIES - continued** Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life. ## **Tangible fixed assets** Leasehold Improvements - between 5% and 20% ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **Government grants** Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the accrual model. ## **Debtors and creditors receivable / payable within one year** Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure. ## **2. DONATIONS AND LEGACIES** |Donations
Gift aid
Grants
Subscriptions
Grants received, included in the above, are as follows:
General|**2020**
**£**
**22,834**
**2,121**
**188,265**
**642**
**213,862**
**2020**
**£**
**188,265**|_2019_
_£_
_86,399_
_1,466_
_127,358_
_618_| |---|---|---| |||_215,841_| |||_2019_
_£_
_127,358_| continued... Page 15 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020** ## **3. SCHOOL VISITS & TALKS, EVENTS & MERCHANDISE** |**2020**
**£**
Takings
**-**
School talks & visits
**9,683**
Room hire
**676**
**10,359**
**4.**
**INVESTMENT INCOME**
**2020**
**£**
Deposit account interest
**353**
**5.**
**CHARITABLE ACTIVITIES COSTS**
Direct
Support
Costs (see
costs (see
note 6)
note 7)
£
£
Project management and delivery
**313,167**
**1,578**
Support costs
**-**
**61**
**313,167**
**1,639**
**6.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
**2020**
**£**
Staff costs
**149,014**
Travel, subsistence & hospitality
**6,659**
Insurance
**2,290**
Office equipment & software
**1,864**
Telephone
**715**
Postage and stationery
**632**
Advertising & promotion
**7,325**
Sundries (inc staff recruitment & training)
**2,790**
Annual service charge/rent
**6,600**
Legal, professional & operational consultancy
**52,517**
Depreciation
**82,761**
**313,167**|_2019_
_£_
_264_
_10,569_
_1,200_
_12,033_
_2019_
_£_
_300_
Totals
£
**314,745**
**61**|_2019_
_£_
_264_
_10,569_
_1,200_| |---|---|---| |||_12,033_| ||**314,806**|| ||_2019_
_£_
_105,763_
_17,947_
_2,078_
_4,821_
_117_
_3,091_
_20,443_
_7,205_
_7,700_
_45,251_
_82,565_|| ||_296,981_|| continued... Page 16 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020** ## **7. SUPPORT COSTS** |||Governance|| |---|---|---|---| ||Finance|costs|Totals| ||£|£|£| |Project management and delivery|**-**|**1,578**|**1,578**| |Support costs|**61**|**-**|**61**| ||**61**|**1,578**|**1,639**| ## **8. NET INCOME/(EXPENDITURE)** Net income/(expenditure) is stated after charging/(crediting): |Depreciation - owned assets|**2020**
**£**
**82,761**|_2019_
_£_
_82,565_| |---|---|---| ## **9. INDEPENDENT EXAMINERS REMUNERATION** The independent examiners remuneration amounts to an independent examination fee of £1,578 (2019 - £1,578). ## **10. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31st December 2020 nor for the year ended 31st December 2019. During the year monetary donations made by the Trustees to the Charity totalled £160 (2019 - £nil). ## **Trustees' expenses** The reimbursement of trustees expenses for the year ended 31st December 2020 totalled £nil (2019 - £4,022). ## **11. STAFF COSTS** |**STAFF COSTS**||| |---|---|---| |Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Employees
Trustees|**2020**
**£**
**135,777**
**6,583**
**6,654**
**149,014**
**2020**
**3**
**9**
**12**|_2019_
_£_
_93,653_
_6,186_
_5,924_| |||_105,763_| |||_2019_
_3_
_8_
_11_| No employees received emoluments in excess of £60,000. continued... Page 17 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020** ## **11. STAFF COSTS - continued** The total amount of core employee remuneration benefits received by key management personnel is £110,170 (2019 - £46,731). The Trust considers its key management personnel compromises of the centre director, the visitor operations manager and the learning & audience development manager. ## **12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |Unrestricted
Restricted
funds
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
58,616
157,225
Other trading activities
12,033
-
Investment income
300
-
**Total**
70,949
157,225
**EXPENDITURE ON**
**Charitable activities**
Project management and delivery
57,227
241,332
Support costs
110
-
**Total**
57,337
241,332
**NET INCOME/(EXPENDITURE)**
13,612
(84,107)
**Transfers between funds**
(1,310)
1,310
**Net movement in funds**
12,302
(82,797)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
48,125
716,031
**TOTAL FUNDS CARRIED FORWARD**
60,427
633,234|Total
funds
_£_
215,841
12,033
300
228,174
298,559
110
298,669
(70,495)
-
(70,495)
764,156
693,661| |---|---| continued... Page 18 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020** ## **13. TANGIBLE FIXED ASSETS** |**TANGIBLE FIXED ASSETS**|| |---|---| ||Leasehold| ||improvements| ||£| |**COST**|| |At 1st January 2020 and 31st December 2020|**736,195**| |**DEPRECIATION**|| |At 1st January 2020|**102,961**| |Charge for year|**82,761**| |At 31st December 2020|**185,722**| |**NET BOOK VALUE**|| |At 31st December 2020|**550,473**| |At 31st December 2019|_633,234_| The tangible fixed assets relate to the Holocaust Exhibition and Learning Centre (HELC) which is used for the delivery of holocaust education and awareness to schools, community groups and general audiences. ## **14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Trade debtors
Prepayments and accrued income|**2020**
**£**
**1,150**
**25,282**
**26,432**|_2019_
_£_
_4,839_
_14,242_| |---|---|---| |||_19,081_| ## **15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||| |---|---|---| |Trade creditors
Social security and other taxes
Accruals and deferred income|**2020**
**£**
**6,065**
**1,995**
**134,283**
**142,343**|_2019_
_£_
_15,804_
_-_
_101,936_| |||_117,740_| Income has been deferred due to both restricted grants and donations being subject to performance-related conditions. Income received in advance of delivering those conditions is deferred and released to income in the reporting period in which the performance-related conditions are met. continued... Page 19 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020** ## **16. MOVEMENT IN FUNDS** |**MOVEMENT IN FUNDS**||| |---|---|---| |Net
movement
At 1/1/20
in funds
£
£
**Unrestricted funds**
General fund
**46,201**
**(65,494)**
Holocaust Study Tours
**2,621**
**-**
Holocaust Exhibition & Learning Centre
**11,605**
**(13,020)**
**60,427**
**(78,514)**
**Restricted funds**
Learning Centre Donations
**239,337**
**-**
H E & L C Grants & Donations Fund
**393,897**
**-**
NLHF Resilience
**-**
**(4,218)**
**633,234**
**(4,218)**
**TOTAL FUNDS**
**693,661**
**(82,732)**|Transfers
between
At
funds
31/12/20
£
£
**627,601**
**608,308**
**-**
**2,621**
**1,415**
**-**
**629,016**
**610,929**
**(239,337)**
**-**
**(393,897)**
**-**
**4,218**
**-**
**(629,016)**
**-**
**-**
**610,929**|| |||**610,929**
**-**
**-**
**-**| |||**-**| |||**610,929**| Two of the restricted funds have been transferred to the general fund at the end of this year. The Learning centre donations fund And the H E & L C Grants & Donations fund were both completed during the year and the restrictions have now been fulfilled. Net movement in funds, included in the above are as follows: |
**Unrestricted funds**
General fund
Holocaust Exhibition & Learning Centre
**Restricted funds**
Pears Foundation
Sobell Foundation
University of Huddersfield (TSS)
NLHF Resilience
AJR
**TOTAL FUNDS**|Incoming
Resources
Movement
resources
expended
in funds
£
£
£
**25,546**
**(91,040)**
**(65,494)**
**21,263**
**(34,283)**
**(13,020)**
**46,809**
**(125,323)**
**(78,514)**
**71,400**
**(71,400)**
**-**
**19,972**
**(19,972)**
**-**
**3,380**
**(3,380)**
**-**
**40,513**
**(44,731)**
**(4,218)**
**50,000**
**(50,000)**
**-**
**185,265**
**(189,483)**
**(4,218)**
**232,074**
**(314,806)**
**(82,732)**|Incoming
Resources
Movement
resources
expended
in funds
£
£
£
**25,546**
**(91,040)**
**(65,494)**
**21,263**
**(34,283)**
**(13,020)**
**46,809**
**(125,323)**
**(78,514)**
**71,400**
**(71,400)**
**-**
**19,972**
**(19,972)**
**-**
**3,380**
**(3,380)**
**-**
**40,513**
**(44,731)**
**(4,218)**
**50,000**
**(50,000)**
**-**
**185,265**
**(189,483)**
**(4,218)**
**232,074**
**(314,806)**
**(82,732)**| |---|---|---| |||**(78,514)**
**-**
**-**
**-**
**(4,218)**
**-**| |||**(4,218)**| |||**(82,732)**| continued... Page 20 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020** ## **16. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |||Net|Transfers|| |---|---|---|---|---| |||movement|between|At| ||At 1/1/19|in funds|funds|31/12/19| ||£|£|£|£| |**Unrestricted funds**||||| |General fund|45,816|1,695|(1,310)|46,201| |Holocaust Study Tours|2,005|616|-|2,621| |Exhibition and learning centre|304|-|(304)|-| |Holocaust Exhibition & Learning Centre|-|11,301|304|11| |||||,605| ||48,125|13,612|(1,310)|60,427| |**Restricted funds**||||| |HLF Delivery|302,770|(99,464)|(203,306)|-| |Learning Centre Donations|239,337|34,394|(34,394)|239,337| |Six Point Foundation|1|-|(1)|-| |H E & L C Grants & Donations Fund|173,923|(17,713)|237,687|393,897| |NLHF Resilience|-|(1,324)|1,324|-| ||716,031|(84,107)|1,310|633,234| |**TOTAL FUNDS**|764,156|(70,495)|-|693,661| |Comparative net movement in funds, included in the|above are as follows:|||| |||Incoming|Resources|Movement| |||resources|expended|in funds| |||£|£|£| |**Unrestricted funds**||||| |General fund||10,018|(8,323)|1,695| |Holocaust Study Tours||901|(285)|616| |Holocaust Exhibition & Learning Centre||60,030|(48,729)|11,301| |||70,949|(57,337)|13,612| |**Restricted funds**||||| |HLF Delivery||70,064|(169,528)|(99,464)| |Learning Centre Donations||34,394|-|34,394| |Sobell Foundation||20,968|(20,968)|-| |H E & L C Grants & Donations Fund||17,331|(35,044)|(17,713)| |University of Huddersfield (TSS)||1,085|(1,085)|-| |NLHF Resilience||13,383|(14,707)|(1,324)| |||157,225|(241,332)|(84,107)| |**TOTAL FUNDS**||228,174|(298,669)|(70,495)| continued... Page 21 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020** ## **16. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |Net
movement
At 1/1/19
in funds
£
£
**Unrestricted funds**
General fund
45,816
(63,799)
Holocaust Study Tours
2,005
616
Exhibition and learning centre
304
-
Holocaust Exhibition & Learning Centre
-
(1,719)
48,125
(64,902)
**Restricted funds**
HLF Delivery
302,770
(99,464)
Learning Centre Donations
239,337
34,394
Six Point Foundation
1
-
H E & L C Grants & Donations Fund
173,923
(17,713)
NLHF Resilience
-
(5,542)
716,031
(88,325)
**TOTAL FUNDS**
764,156
(153,227)|Transfers
between
At
funds
31/12/20
£
£
626,291
608,308
-
2,621
(304)
-
1,719
-
627,706
610,929
(203,306)
-
(273,731)
-
(1)
-
(156,210)
-
5,542
-
(627,706)
-
-
610,929| |---|---| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
**Unrestricted funds**
General fund
Holocaust Study Tours
Holocaust Exhibition & Learning Centre
**Restricted funds**
Pears Foundation
HLF Delivery
Learning Centre Donations
Sobell Foundation
H E & L C Grants & Donations Fund
University of Huddersfield (TSS)
NLHF Resilience
AJR
**TOTAL FUNDS**|Incoming
Resources
Movement
resources
expended
in funds
£
£
£
35,564
(99,363)
(63,799)
901
(285)
616
81,293
(83,012)
(1,719)
117,758
(182,660)
(64,902)
71,400
(71,400)
-
70,064
(169,528)
(99,464)
34,394
-
34,394
40,940
(40,940)
-
17,331
(35,044)
(17,713)
4,465
(4,465)
-
53,896
(59,438)
(5,542)
50,000
(50,000)
-
342,490
(430,815)
(88,325)
460,248
(613,475)
(153,227)| |---|---| continued... Page 22 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020** ## **16. MOVEMENT IN FUNDS - continued** The HSFA restricted funding received from Pears Foundation and the Association of Jewish Refugees funds the HSFA core costs and also the delivery of Holocaust education programmes in diverse and disadvantaged communities. The NLHF Resilience funding is helping the HSFA build the Holocaust Survivor’s Friendship Association’s strategic and organisational resilience to sustain the Holocaust Exhibition Learning Centre. Restricted funds from the Sobell Foundation are enabling the HSFA to provide support, help and friendship to the Holocaust survivors and refugees. The University of Huddersfield’s restricted funding has contributed towards the cost of coach and mini bus hire for schools to visit the Holocaust Exhibition and Learning Centre. ## **17. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31st December 2020. Page 23 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020** ||2020|2019| |---|---|---| ||£|_£_| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|**22,834**|86,399| |Gift aid|**2,121**|1,466| |Grants|**188,265**|127,358| |Subscriptions|**642**|618| ||**213,862**|215,841| |**School visits & talks, events & merchandise**||| |Takings|**-**|264| |School talks & visits|**9,683**|10,569| |Room hire|**676**|1,200| ||**10,359**|12,033| |**Investment income**||| |Deposit account interest|**353**|300| |**Other income**||| |Government grants|**7,500**|-| |**Total incoming resources**|**232,074**|228,174| |**EXPENDITURE**||| |**Charitable activities**||| |Wages & temp staff|**135,777**|93,653| |Social security|**6,583**|6,186| |Pensions|**6,654**|5,924| |Travel, subsistence & hospitality|**6,659**|17,947| |Insurance|**2,290**|2,078| |Office equipment & software|**1,864**|4,821| |Telephone|**715**|117| |Postage and stationery|**632**|3,091| |Advertising & promotion|**7,325**|20,443| |Sundries (inc staff recruitment & training)|**2,790**|7,205| |Annual service charge/rent|**6,600**|7,700| |Legal, professional & operational consultancy|**52,517**|45,251| |Depreciation of tangible fixed assets|**82,761**|82,565| ||**313,167**|296,981| ## **Support costs** This page does not form part of the statutory financial statements Page 24 ## **HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020** ||2020|2019| |---|---|---| ||£|_£_| |**Support costs**||| |**Finance**||| |Bank charges|**61**|110| |**Governance costs**||| |Independent examination fee|**1,578**|1,578| |Total resources expended|**314,806**|298,669| |**Net expenditure**|**(82,732)**|(70,495)| This page does not form part of the statutory financial statements Page 25