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2021-12-31-accounts

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 2021

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 2021

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 18
Independent Examiner's Report 19
Statement of Financial Activities 20
Balance Sheet 21
Notes to the Financial Statements 22 to 29

HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31ST DECEMBER 2021

TRUSTEES Mr Robin Gilmore (resigned 25thApril 2021)
Mr Barry Anysz (resigned 25thApril 2021)
Dr David Goodall
Dr Martin Kapel (resigned 23rdJune 2021)
Mr Simon Jackson
Ms Julia Kinch (Deputy Chair)
Mr Ben Barkow (Chair)
Prof. Barry Doyle
Ms Ceri Nursaw
Mr Matthew Patrick (appointed 23rdJune 2021)
Mr Francis Griffiths (appointed 25thApril 2021)
Mr Colin Glass OBE (Treasurer appointed 25thApril 2021)
Ms Ann Kagan (appointed 23rdJune 2021)
ADVISORY COMMITTEE Mr Ben Barkow (Chair)
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 (deceased 27thJuly 2021)
Ms Judith Rhodes
Mrs Gertrude Silman MBE
Mr Michael Sharp
Mr Colin Glass OBE
HONORARY LIFE PRESIDENTS Mrs Gertrude Silman MBE
Mr Barry Anysz (Vice)
Dr Martin Kapel (Vice)
Mr Robin Gilmore (Vice)
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

Page 1

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HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2021

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 2021. 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).

Chair’s Statement

As the following report shows, HSFA - which will change its 'trading name' to Holocaust Centre North in June and has made wonderful progress over the last year, despite the challenges and sadness that the COVID pandemic has brought to us all.

As highlighted in the rest of the report, much work has been done behind the scenes to strengthen HSFA in terms of the contribution its Trustees are able to make, and to improve its resilience and sustainability. This invisible work is rather like going to the gym: we are fitter, more agile and more able to meet challenges with stamina and strength because we've worked out.

A key objective has been to make our relationship with the University of Huddersfield as strong and close as possible. We are very grateful for the support we have received from Profs Bob Cryan and Tim Thornton, and determined to repay their trust in us in the years ahead.

I also want to pay tribute to the professional team who have done such outstanding work under very difficult and stressful circumstances, and to express my gratitude to our marvellous volunteers. Without the dedication of these individuals, our work would hardly be possible. Finally, I want to thank my fellow trustees for their unstinting support and contributions as the organisation has weathered some terrible shocks and blows, but has also made huge progress.

Ben Barkow, Chair, HSFA.

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Objectives and aims

Our main aims are to:

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.

Introduction

Despite the impact of the ongoing pandemic crisis, we have had a busy year, with a focus on delivery to audiences (both existing and new), the development of our collection and archive, and providing support to the community of survivors in West Yorkshire. At the same time, a lot of important work has taken place ‘behind the scenes’ to strengthen the HSFA: we have created a new strategic plan , developed further our operational policies and structure, and we have improved our governance. As a result of this work, we have approached 2022 with optimism and with the ambition to make our northern and multi-generational voice heard nationally and internationally.

While our exhibition and learning centre remained closed during the national lockdown, we were successful in creating engagement with audiences online, and we were pleased to be able to welcome back visitors and schools from early June 2021 onwards. Survivor support activities continued throughout the pandemic, and we marked the end of a long period of isolation with a garden party for survivors.

Context

The HSFA was formed in 1996 to provide friendship and support to Holocaust survivors who fled Nazi persecution and resettled in Yorkshire . The HSFA became a registered charity in 2000, an incorporated charity in 2017 and opened the Holocaust Exhibition & Learning Centre , based at the University of Huddersfield, in September 2018. Over the past 20 years, the HSFA has developed its education, research and commemoration work to help today’s generations understand the dangers of discrimination, persecution and genocide. In Decem-ber 2021 – following a year of consultations with various stakeholders, staff, trustees and the community – it was decided that our trading name will become Holocaust Centre North . This new name will enable us to communicate our identity as the

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leading centre for Holocaust education and awareness in the North of England, to focus our collection and to distinguish it from other repositories, and make a regional, yet transnational and multi-generational voice heard nationally and internationally. With Holocaust Centre North, our aim will be to tell ‘a global history through local stories’.

Key changes during 2021 include:

• The Director of HSFA is Dr. Alessandro Bucci . Alessandro oversees all operations of HSFA including survivor support in Leeds. Whereas previously the Director role managed the HSFA’s exhibition and learning centre only, this shift was produced to develop much stronger ties between programming and the wellbeing of survivors and truly make our educational and heritage facility ‘survivor-led’. The Chair remains Ben Barkow (see page 12).

• In 2020, we were awarded a ‘Resilient Heritage’ grant of £275,000 by the National Lottery Heritage Fund (NLHF) to support organisational development, Board development, audience development and financial sustainability. Having delivered and implemented a Board and organizational review, this grant is now enabling us to develop ambitious fundraising, communication, and digital strategies. It will also enable us to develop a new website, to reflect our imminent rebrand into Holocaust Centre North as well as the necessity of digital users in the ongoing pandemic crisis.

• A complete restructure of our organisation has meant that we now have a larger team than ever before, including an Archivist and roles with expertise in digital engagement and audience development.

• We have developed a body of organisational policies which now regulate our work across HR, operations, governance and collections. In 2022, this work will enable us to apply for ‘working towards’ accreditation status.

• In March 2022 we have been successful in receiving £55,000 from the UK Holocaust Memorial Foundation to start a programme of art residecies, where artists will be invited to study our collection with targeted groups of hard-to-reach audiences and produce an artistic response.

Strategic work areas

1. Exhibition

HSFA’s exhibition is critical to achieving our purpose. It offers a unique perspective on Holocaust history as it tells the history of the Holocaust from the perspective of 16 survivors and refugees who made new lives in the North of England. Visitors have praised it consistently for its clarity in depicting historical events in a linear fashion. Over the past year, we have reflected on what we can do to stress it’s ‘survivor-led’ qualities further and have undertaken preparatory work to deliver the following changes in 2022.

• New audio guides : these will be designed to focus on what’s already in the exhibition as well as, crucially, on things that are missing: objects, records, photographs that were lost, destroyed or that could never be collected as well as things that don’t take archivable form. We envisage that the ‘northern’ narrative will become even more prominent.

• As new audio guides are developed, we will also explore including additional objects in our exhibition. The presence of more objects will strengthen the existing narrative and reposition our identity in the eyes of audiences as a collection-holding institution.

• Our trustees have defined our role as a collection-holding institution, and we are working with the University to develop new archival space on campus. This will enable us to collect documentary evidence from survivors everywhere in the North of England, and become an accredited museum through this specialism.

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2. Public Learning and Engagement 2.1. Schools

We are very excited to report that group bookings are returning to the HSFA, and we are now on track to welcome a record number of over 4000 children to our exhibition in 2022. We are working closely with the University’s School Liaison Office to ensure that Holocaust education reaches schools in deprived areas of the North of England. Thanks to the support of the University of Huddersfield, we are able to offer these schools a travel bursary which refunds the cost of their coach travel to us. Through our outreach programme we are also able to work with schools that are not in our catchment area, such as schools in Newcastle and Northumbria.

Currently, we are also in the process of re-designing some our school sessions in response to our imminent rebrand into ‘Holocaust Centre North’. The new sessions will make better use of the documentary evidence in our collection to ‘tell a global history through local stories’ from the North of England. Some sessions will also reflect our interest and expertise in engaging creatively to our collection, for example, in workshops where learners respond to testimony and the content of our archive. Currently, we are also working with a youth theatre group in Leeds to develop a programme of summer learning activities.

2.2. Businesses

Over the past year, we have designed, tested and delivered an Equality and Diversity Training for businesses. By using case studies of the Holocaust, attendees will learn how individuals unknowingly contribute to racism, violence, and extremism. This programme reveals methods to identify the early warning signs of discrimination and complicity, so that equality, diversity and inclusion can thrive across all levels of an organisation. This training is one of the ways in which we respond to the findings by the Claims Conference about the lack of awareness about the Holocaust and its implications among the adult British population. Feedback from attendees praises the interactive nature of

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of the training, the historical contextualization of current practices, and, above all, their increased knowledge about the Holocaust.

2.3. Public programmes and events

Our public programme for this year included both digital and hybrid events (visitors were able to join in person as well as remotely). This methodology enabled us to retain some of the audiences that engaged with us from outside our catchment area. Our public programme included:

In the future, we expect most events to take a hybrid form as the current year has demonstrated that original and quality programming can help us reach audiences to whom we are not accessible, either because they are not within our catchment area or because of other limitations (see visitors’ comments).

Our programming from this summer will include regular events for families and young people on Sundays, as well as activities for young people during the school holidays.

2.4. Visitor figures and feedback

From the end of the national lockdown to December 2021, we have welcomed 3103 visitors through our doors (including 1053 children), which represents an increase of over 30% in comparison to the same period before the first lockdown. This is significant, especially when considering that the campus is very quiet over the summer months, that hybrid teaching continued during the new academic year, and that access to campus was heavily regulated (meaning that we could not host events for external visitors until November 2021).

We are very encouraged by the data as it suggests that under normal circumstances, it would have been reasonable to expect 10,000 visitors for the whole year (including 3000 children). Furthermore, 2014 people have attended an online event with us or accessed a hybrid event remotely.

The age and ethnicity segmentation of our in-person audience is also relevant, and it highlights the success of our audience development plan which seeks to increase Holocaust awareness among younger and more diverse audiences. The Arts Council England’s Audience Finder report for the past year, which is based on a sample of 500 random visitors, shows the following data:

Age:

Ethnicity:

16-24: 45.5% White (any): 62.7% 24-35: 27.3% Asian or Asian British: 22.2% 35-44: 12.1% Black or Black British: 8% 45-54: 6.1% Mixed: 2.6% 55-64: 3.6% Other: 4.5% 65 or older: 5.5%

Based on the Audience Finder’s analysis of our visitors’ postcodes, our audiences come primarily from in Huddersfield, Halifax, Wakefield, Bradford, Leeds, Manchester and Bury.

Visitor feedback has been consistently positive. Many comments relate to the personal survivor focus in the exhibition, exhibition, the moving testimony, and the original programming. Scholarly feedback on our learning programme has been consistently excellent or good with many comments about effective engagement and learning outcomes.

“Thank you so much for the time you put in to today’s event for our school. Liesel’s memories, the way she recalled and related them, listened to and the answered the students’ questions was so touching. Her words were beautiful, wise and inspiring. Students and teachers have been messaging me with grateful messages throughout the day for the opportunity to listen to her and engaging with your important work.”

“A very impressive array of events. Your organisation has proven track record, and funders should be happy to support what has already been created”

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"I am pleased to have the ability to join in with such events by Zoom: I have mobility problems and have previously been unable to participate in such events because of access issues.”

"The creative workshop made me feel special, valued, listened to, and allowed me to honour and respect others with their own stories.”

“One of the very best teacher experiences I’ve had in career.”

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3. Engaging with our collection 3.1 Archive

Currently, our collection contains the documentary evidence of Holocaust survivors, families and other donors, stretching from pre-1920s to the present day. It includes audio and filmed testimony, project papers/outputs, personal documents, research, correspondence, ephemera, artefacts and photographs, as well as institutional records of the HSFA, covering governance and administrative records.

Central to this compelling collection are the voices of over 80 refugees and survivors who made Yorkshire their home. It depicts their lives in Europe before the Second World War, their experiences of persecution, escaping or surviving the Holocaust and how they established new lives in England, as well as transgenerational relationships with their descendants. It tells a ‘global history through local stories’ from survivors who identify both as Jewish and Northern .

Our new Archivist who joined in September 2021 has already made progress in turning the collection into a more organised and accessible ‘archive’. As part of this work, she has begun working with students and volunteers.

We have also successfully secured the permission to use more space of campus as archival storage. This will require some renovation work and engineering to ensure the stability of the room’s temperature and huminidy conditions. Costs are estimated to be around £15,000 and we have successfully raised £10,000 to date.

Our imminent rebrand into ‘Holocaust Centre North’, enables us to think more broadly about the future of our collection. Through a recent mapping exercise, we have become aware of the existence of other private collections in the North of England. This represents an opportunity to expand our collection and strengthen our role as a collection-holding institution in and about the North of England. Working together with the Archivist and the Director, the Head of Collections will help us determine how many and what collections we can attract over the next three years. It is already clear that an area of desirable expansion is that of transgenerational dialogue and interviews, especially given Tracy Craggs’s reputation.

3.2. ‘Artistic responses to collections’

Over the past year we have experimented with what we call ‘artistic responses’ to our

collections, involving communities in the discovery of our archive. Our understanding of ‘artistic responses’ is that of a process through which artists work with communities of participants (general audiences, targeted hard-to-reach groups, or survivors and/or their families) to respond to archival findings in a creative way. In doing so, not only can participants engage with collections and testimony and learn about the Holocaust, but this method also enables us to create content for others, through innovative and creative formats that differentiate our offer. This approach has proved to be very successful, and we have received positive feedback from participants, visitors and colleagues. Examples of when we used this approach is Daria Martin’s ‘social dreaming’ matrix on transgenerational memory; Louise K Wilson’s and Linda O’Keefe’s audio-guides and Paula Kolar’s zines.

4. Research: university academics and the wider research community

Over the past year, we have worked hard to develop relationships across the University. Not only is this a key part of our audience development plan, but it enables us to produce innovative, relevant, and interdisciplinary programming, which has especially been popular with younger audiences. Our partnership and collaboration activities with the University have recently included:

• ‘ Making Known ’: a platform for students and researchers in the new school of Arts & Humanities to explore how we ‘make known’ the history and legacy of the Holocaust through creative practices, including architecture, photography, sound, or handicrafts. A key question that emerges at the end of the sessions is: what can historians learn from engaging with creative practice and, reversely, how can creative practice help us create awareness about the Holocaust? We are working closely with the University to develop this into an Arts & Humanities Research Council grant proposal.

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• ‘ Postmemory in the North’ – a collaboration with researchers in the departments of Performance Studies and History to use our archival collections within a video installation at an artistic festival called ‘Cultures of Place’ in 2022. This will link generational Holocaust memory in the North to broader questions of history and memory. This is the first step towards a longer-term collaborative project with the department of Performance Studies.

• Various lectures for the University’s new MA in Holocaust & Genocide Studies by our staff. In particular: Dr Alessandro Bucci on engaging with Holocaust archives; Dr Tracy Craggs on collecting testimony; Dr Chelsea Sambells on the use of atrocity images; and Hannah Randall on antisemitism in the North of England

• A series of 5 archival workshops for Photography students on refugee collections, led by our Archivist Hari Jonkers.

• Exhibition visits with Year 1 law students . The aim was to reflect on the experiences of refugees in the 1930s, when international laws were not yet created to protect these marginalised and displaced groups.

• Exhibition visits as part of the University’s Open Days for new students and their families.

5. Support & Friendship

We currently visit seventeen people regularly, and supply care on an individually tailored basis depending on the current circumstance of each survivor. For example, a survivor facing a short period of ill health may ask for more attendance at hospital and GP appointments until they make a recovery, at which time they may wish to go out for walks or refreshments. We offer assistance with personal administration, shopping, transport to talks, and visiting relatives. We also engage with survivor families, the AJR social worker and Leeds Jewish Welfare Board to offer the best possible individual service.

In addition we have a regular series of talks, held at the Marjorie and Arnold Ziff Centre in Leeds (where many of our survivors live). These started again during the summer months, when we also hosted a summer party. These events have been framed as opportunities to reconnect after a long period of lockdown and they are entirely survivor-led, meaning that survivors determine the kind of activities that they would like us to organize for them.

In the spirit of bringing the activities of our exhibition and learning centre much closer to those of the HSFA, we host regular ‘Meet the Team’ events, where we share update about various aspects of our educational work. We are working with survivors to expand our collection of testimony, focusing particularly on inter-generational interviews with survivors and their families, as well as collecting testimony from survivors that we have not interviewed before.

*Zines are self-published, limited edition publications which combine original and archival texts and images. Historically, their function was to provide a sense of community to individuals or groups through the ability to express their ideas. For this reason, zines have cultural and academic value as tangible traces of marginal communities, many of which would be otherwise little-represented. We thought these aspects of the medium tied in well with the history of this organisation because it embodies our community-led focus, and the fact that survivors and refugees initially came together spontaneously and independently to create a space where they could discuss their experiences.

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Our exploration of participatory practice through artistic responses to our collections (which happened this year through the artistic medium of ‘zines’* ) has given an opportunity to some of our survivors to ‘co-create’ with our resident artist. Survivors who have engaged with this project determined which aspect of their story they wanted us to explore further and were involved in all steps of the creative process. At times, for example in the case of Martin Kapel and Suzanne Rappaport, this work enabled us to find information that survivors considered lost or destroyed, for example about family members.

Our survivor support officer said about Iby Knill , after one of her creative sessions: ‘It was like seeing traces of the old Iby: refreshed, energised, present.’ We will continue working in this way as long as possible, exploring a new different artistic medium every year.

Towards the end of 2021, we began to consider what role we should play with the second and third generation and we started exploring the creation of an intergenerational network. The aim is to involve the HSFA’s survivors and their families in various areas of our work, including collections, events and fundraising. This network will enable us to retain the important community-led element that characterises and distinguishes our charity.

Organisational resilience

1. Governance

In 2021 we undertook a board skills audit, as a response to the governance review completed the previous year. We have since recruited 4 new trustees with expertise in marketing and communications, financial administration, policy making and lobbying, and contemporary art practice in our field. Frank Griffiths , husband of the late Lilian Black, is one of the new trustees. The other new trustees are Colin Glass , Matthew Patrick and Jenny Kagan .

Our current Chair, Ben Barkow, has announced that he intends to step down as Chair of HSFA after Summer 2022. As a result a sub-committee has been formed to look at the Chair’s job description and ensure that it matches the HSFA’s current needs. This group will also determi-ne what the recruitment process will look lik e and its timings.

As part of the work to improve our governance, we are going to be reviewing our Articles of Association to reflect more clearly that we are a collection holding institution and to reflect our interest in the North of England (beyond Leeds). This is essential and will help us in our application to become an accredited museum.

2. Organizational structure

In March 2021, our Trustees approved an essential restructure, as a result of which our team now includes 9 specialists and creatives working across different areas, including: survivor support, archives & collections, exhibition, education, research, front of house, finance and management. The team comes from very different paths of life, countries and social back-grounds and we see this diversity as one of our key attributes.

Key changes in our staff include:

• Hannah Randall as ‘Producer’ for Learning and Public Events;

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Further to this, we now have 20 regular volunteers across four different roles (front of house, digital, archive, survivor support). Education is also a key component of the volunteer programme, which includes skill development opportunities that volunteers can spend outside their work for the HSFA. We hope to be able to continue offering a volunteer programme of this calibre in the future, while also aiming to shape it as an opportunity for cross-cultural understanding, to tackle social isolation and develop people’s skills.

3. Funding

The majority of our funding is currently from grant funding, including the following:

• A Resilient Heritage grant of £275,000 over two years from the Heritage Lottery Fund to support organisational development, Board development, audience development and financial sustainability.

• £60,000 over three years from the Rothschild Foundation (Hanadiv) Europe to catalogue and properly manage our archive, and to secure further at-risk collections within the northern community.

In addition, we have some regular donors and are able to generate some income through our activities and events. The priorities for the next year are to:

To support our work in this area, we are currently developing a fundraising strategy to ensure we adopt a more strategic approach and can attract new, diverse and sustainable support.

4. Communications

The ongoing Covid crisis has created the necessity to look closely at our communications, improve what we already had, and differentiate our offer. We have a new social media strategy, which has tripled the number of our followers on Instagram (@Holocaust_Hud), Twitter (@Holocaust_Hud) and Facebook (@HELCHudderfield), and that has attracted new people to our newsletter. We are now also present on LinkedIn and TikTok (lesser.known.stories). We use the latter as a way to engage people with our participatory and artistic work (you don’t need an account to view our content, please take a look!) In 2022, we will also be launching our new website.

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5. Professional Developement

With a new team in place, professional development has been very much at the forefront of our planning. A variety of training has been offered to staff, including Volunteer Management, Social Media Training, Working with the Media, Google Analytics, Organisational Develoment and Fundraising, and Adaptive Leadership.

As we rebrand, we are very much aware that this process can’t result merely in a name change, and that we must truly become Holocaust Centre North. This means creating the conditions for the team to understand the impact of the rebrand on their roles so that we are all ‘on the same page’ about our ambitions for the future. A number of training sessions and workshops have already been received on this, including Belbin by Pears’s Shoshana Boyd Gelfand, as well as other sessions on the topics of communication, engaging with the community, collection development. More sessions like these are planned for spring 2022.

Professional Development is also at the heart of our volunteer programme, which includes training opportunities aimed at developing transferable skills, such as photo editing, photography and blog writing.

Lastly, I would like to thank personally Amy Briar and Trevor Pears for the incredible support that HSFA has received in the form of mentoring from Olivia Klevan. I see this is as an investment in our work, but also in my professional development as a Charity CEO. Olivia’s support has played a key role in helping me navigate this transformative period for HSFA while also installing a culture of continuous organisational development in my team.

6.Remembering Lilian Black

To conclude, we would like to remember Lilian Black OBE and her incredibly important work for the community of Holocaust survivors and their descendants in West Yorkshire. As a result of her work, the new managements’ initiatives over the past year, and the support of the Pears Foundation, we now feel in a strong position to build on Lilian’s work and ambitions for the HSFA, and to ensure that it can have as wide a reach as possible.

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Trustees' and directors' responsibilities, governance and management

The majority 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 Colin Glass 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. Three members of the board also attend the Advisory Committee, thus ensuring effective twoway communications.

The policies and strategic direction set by the Board for the Holocaust Exhibition and Learning Centre are implemented through the Director, Dr Alessandro Bucci.

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.

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Financial review

Financial position

It has been another successful year for the HSFA achieving a net surplus of £13,376, before depreciation of £82,761 which relates to the Holocaust Exhibition and Learning Centre (HELC). The unrestricted reserves are £541,544. (£73,832 free unrestricted reserves).

The HSFA income for 2021 was £182,368, slightly lower than 2020 (£232,074). Grant funding was less in 2021 as some projects were delayed due to the national lockdown and the organisational review and restructure. The funding for these projects has either been carried forward or is due to be drawn down in 2022. Job retention funding was included in 2020 (not received in 2021). The Imperial War Museum (£12.5k) and Rothschilds (£16k) projects both successfully commenced in 2021.

Income generation from the HELC was less in 2021, again due to the national lockdown and patron donations were also lower (£5k).

Total Revenue expense for 2021 was £251,753, a decrease of £63,053 compared to 2020. This mainly relates to a reduction in staff costs following the organisation restructure. The service charge for the exhibition space was less due to the closure of the HELC and there was a decrease in general projects costs, reflected in the reduction in grant funding (mentioned above). Legal, Professional and Operational Consultancy costs reduced in 2021 as a Governance Review was undertaken in the previous year, 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.

Approved by order of the board of trustees on 23rd March 2022 and signed on its behalf by:

B Barkow - Trustee

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 2021.

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

  2. 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

  3. 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

23[rd] March 2022

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HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021

Unrestricted

funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
23,461
Other trading activities
3
2,548
Investment income
4
956
Other income
-
Total
26,965
EXPENDITURE ON
Charitable activities
5
Project management and delivery
92,990
Support costs
110
Total
93,100
NET INCOME/(EXPENDITURE)
(66,135)		 Unrestricted

funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
23,461
Other trading activities
3
2,548
Investment income
4
956
Other income
-
Total
26,965
EXPENDITURE ON
Charitable activities
5
Project management and delivery
92,990
Support costs
110
Total
93,100
NET INCOME/(EXPENDITURE)
(66,135)		 Restricted
funds
£
155,403
-
-
-
155,403
158,653
-
158,653
(3,250)		 2021
Total
funds
£
178,864
2,548
956
-
182,368
251,643
110
251,753
(69,385)		 2020
Total
funds
£
213,862
10,359
353
7,500
232,074
314,745
61
314,806
(82,732)
Composition of net income/(expenditure)
-
Depreciation
-
Other net income/(expenditure)		 (82,761)
16,626
(66,135)		 -
(3,250)
(3,250)		 (82,761)
13,376
(69,385)		 (82,761)
29
(82,732)
Transfers between funds
16
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 (3,250)
(69,385)
610,929
541,544		 3,250
-
-
-		 -
(69,385)
610,929
541,544		 -
(82,732)
693,661
610,929

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 20

HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION

BALANCE SHEET 31ST DECEMBER 2021

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
TOTAL FUNDS		 Unrestricted
funds
£
467,712
2,335
74,871
77,206
(3,374)
73,832
541,544
541,544		 Restricted
funds
£
-
13,207
139,659
152,866
(152,866)
-
-
-		 2021
Total
funds
£
467,712
15,542
214,530
230,072
(156,240)
73,832
541,544
541,544
541,544
541,544		 2020
Total
funds
£
550,473
26,432
176,367
202,799
(142,343)
60,456
610,929
610,929
610,929
610,929

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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 23[rd] March 2022 and were signed on its behalf by:

C Glass - Trustee

The notes form part of these financial statements

Page 21

HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021

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':

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.

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.

continued...

Page 22

HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

1. ACCOUNTING POLICIES - continued

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.

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
3.
OTHER TRADING ACTIVITIES
School talks & visits
Room hire
4.
INVESTMENT INCOME
Deposit account interest		 2021
£
18,540
1,110
158,403
811
178,864
2021
£
158,403
2021
£
2,548
-
2,548
2021
£
956		 2020
£
22,834
2,121
188,265
642		 2020
£
22,834
2,121
188,265
642
213,862
2020
£
188,265
2020
£
9,683
676
10,359
2020
£
353

continued...

Page 23

HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

5.
CHARITABLE ACTIVITIES COSTS
Project management and delivery
Support costs
6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Travel, subsistence & hospitality
Insurance
Office equipment & software
Telephone
Postage and stationery
Advertising & promotion
Sundries (inc staff recruitment & training)
Annual service charge/rent
Legal, professional & operational consultancy
Depreciation
7.
SUPPORT COSTS
Project management and delivery
Support costs
8.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets		 Direct
Support
Costs (see
costs (see
note 6)
note 7)
£
£
249,951
1,692
-
110
249,951
1,802
2021
£
109,565
5,075
2,959
2,363
216
1,067
4,306
4,786
(7,242)
44,095
82,761
249,951
Governance
Finance
costs
£
£
-
1,692
110
-
110
1,692
2021
£
82,761		 Totals
£
251,643
110
251,753
2020
£
149,014
6,659
2,290
1,864
715
632
7,325
2,790
6,600
52,517
82,761
313,167
Totals
£
1,692
110
1,802
2020
£
82,761

continued...

Page 24

HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

9. INDEPENDENT EXAMINERS REMUNERATION

The independent examiners remuneration amounts to an independent examination fee of £1,692 (2020 - £1,578).

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2021 nor for the year ended 31st December 2020.

During the year monetary donations made by the Trustees to the Charity totalled £nil (2020 - £160).

Trustees' expenses

The reimbursement of trustees expenses for the year ended 31st December 2021 totalled £nil (2020 - £nil).

11. 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		 2021
£
99,863
4,911
4,791
109,565
2021
4
10
14		 2020
£
135,777
6,583
6,654
149,014
2020
3
9
12

No employees received emoluments in excess of £60,000.

The total amount of employee benefits received by key management personnel is £53,850 (2020 - £110,170). The Trust considers its key management personnel compromises of the Director, Visitor Operations Manager and Head of Research.

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
28,597
185,265
Other trading activities
10,359
-
Investment income
353
-
Other income
7,500
-
Total
46,809
185,265
EXPENDITURE ON
Charitable activities
Project management and delivery
125,262
189,483
Support costs
61
-		 Total
funds
£
213,862
10,359
353
7,500
232,074
314,745
61

continued...

Page 25

HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£ £ £
Total 125,323 189,483 314,806
NET INCOME/(EXPENDITURE) (78,514) (4,218) (82,732)
Transfers between funds 629,016 (629,016) -
Net movement in funds 550,502 (633,234) (82,732)
RECONCILIATION OF FUNDS
Total funds brought forward 60,427 633,234 693,661
TOTAL FUNDS CARRIED FORWARD 610,929 - 610,929
13. TANGIBLE FIXED ASSETS
Leasehold
improvements
£
COST
At 1st January 2021 and 31st December 2021 736,195
DEPRECIATION
At 1st January 2021 185,722
Charge for year 82,761
At 31st December 2021 268,483
NET BOOK VALUE
At 31st December 2021 467,712
At 31st December 2020 550,473
The tangible fixed assets relate to the Holocaust Exhibition and Learning Centre (HELC) which is used for the delivery of the
holocaust education and awareness to schools, community groups and general audiences.
14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£ £
Trade debtors 292 1,150
Prepayments and accrued income 15,250 25,282
15,542 26,432

continued...

Page 26

HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

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		 2021
£
14,374
2,721
139,145
156,240		 2020
£
6,065
1,995
134,283
142,343

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.

16. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Pears Foundation
NLHF Resilience
Rothschilds
TOTAL FUNDS		 Net
movement
At 1/1/21
in funds
£
£
610,929
(66,135)
610,929
(66,135)
-
8,750
-
(3,235)
-
(8,765)
-
(3,250)
610,929
(69,385)		 Transfers
between
At
funds
31/12/21
£
£
(3,250)
541,544
(3,250)
541,544
(8,750)
-
3,235
-
8,765
-
3,250
-
-
541,544
541,544
-
-
-
-
541,544

continued...

Page 27

HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

16. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Pears Foundation
Sobell Foundation
University of Huddersfield (TSS)
NLHF Resilience
Rothschilds
AJR
IWM Intern & action plan
AJR Survivor Funding
Leeds Older People
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
26,965
(93,100)
(66,135)
26,965
(93,100)
(66,135)
20,417
(11,667)
8,750
21,789
(21,789)
-
425
(425)
-
31,492
(34,727)
(3,235)
16,007
(24,772)
(8,765)
50,000
(50,000)
-
12,551
(12,551)
-
2,509
(2,509)
-
213
(213)
-
155,403
(158,653)
(3,250)
182,368
(251,753)
(69,385)

Comparatives for movement in funds

Unrestricted funds
General fund
Holocaust Exhibition & Learning Centre
Restricted funds
Learning Centre Donations
H E & L C Grants & Donations Fund
NLHF Resilience
TOTAL FUNDS		 Net
movement
At 1/1/20
in funds
£
£
48,822
(65,494)
11,605
(13,020)
60,427
(78,514)
239,337
-
393,897
-
-
(4,218)
633,234
(4,218)
693,661
(82,732)		 Transfers
between
At
funds
31/12/20
£
£
627,601
610,929
1,415
-
629,016
610,929
(239,337)
-
(393,897)
-
4,218
-
(629,016)
-
-
610,929

continued...

Page 28

HOLOCAUST SURVIVORS' FRIENDSHIP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

16. MOVEMENT IN FUNDS - continued

Comparative 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)

The HSFA restricted funding received from the Pears Foundation and the Association of Jewish Refugees (AJR) funds the HSFA core costs and also the delivery of Holocaust education programmes in diverse and disadvantaged communities. During 2021 the Pears Foundation also match funded the Rothschilds project. The NLHF Resilience funding is helping the HSFA build the Holocaust Survivors' Friendship Association's strategic and organisational resilience to sustain the Holocaust Exhibition and 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 2021.

Page 29