## **Trustees’ Annual Report for the period from 1 January 2023 to 31 December 2023**
## **Charity name: Gateshead Hatzola CIO**
## **Charity registration number: 1179233**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**The objects of the CIO are the**
**advancement of health and saving of**
**lives by providing for the public benefit in**
**Gateshead and the surrounding areas**
**(i) a volunteer emergency medical first**
**response and ambulance service**
**(ii) relief and assistance for persons who**
**are ill or sick or otherwise in need of**
**medical care and attention or hospital,**
**clinical or nursing services and**
**(iii) information, education and training to**
**promote health, safety and first aid and**
**pre-hospital skills**|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|**We have responded to over 1,000**
**emergency calls, ranging from minor**
**injuries to life-threatening conditions.**
**Following a major fundraising campaign,**
**we have begun development of our base,**
**and have successfully relocated our**
**ambulance to our own secure compound.**
**Our close relationships with North East**
**Ambulance Service, the local hospitals**
**and GPs resulted in enhanced outcomes**
**for our patients.**|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**Although Gateshead Hatzola is run by the**
**Jewish community, it treats patients of all**
**faiths or none. The trustees are confident**
**that this conforms to the guidance on**
**public benefit issued by the Charity**
**Commission.**|
## **Achievements and Performance**
||SORP reference||
|---|---|---|
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|**We responded to over 1,000 calls. Having**
**our own ambulance enabled us to**
**transport patients to hospital when**
**necessary without calling for an NHS**
**ambulance. This not only ensured that**
**seriously unwell patients reached**
**definitive care quickly but also relieved**
**pressure on North East Ambulance**
**Service (NEAS) by freeing up their**
**vehicles for other patients.**
**Our volunteers are the only non-NHS**
**personnel in the local area with access to**
**the Good Sam app, which enables them**
**to be dispatched by NEAS to support**
**patients until the NEAS ambulance**
**arrives. This has improved outcomes for**
**some critically unwell patients, as well as**
**giving our responders invaluable**
**experience working with NHS crews.**
**Our volunteers have supported staff at**
**the local Queen Elizabeth Hospital by**
**cohorting patients, thus freeing up NHS**
**ambulances to attend to other patients.**
**Following a major fundraising campaign,**
**we were able to successfully conclude**
**negotiations and gain planning**
**permission to develop our own base in a**
**local carpark. As a first stage, we have**
**created a secure compound to house our**
**ambulance. As a result, we no longer**
**have to rely on the goodwill of other**
**organisations and are able to ensure 24**
**hour emergency access. Our intention is**
**to construct premises to house our stock,**
**administration and training functions,**
**enabling us to provide a more efficient**
**service to the community.**|
|**Financial Review**|||
|Review of the charity’s
financial position at the end
of the period|Para 1.21|**In 2023, Gateshead Hatzola CIO**
**generated a net loss of £30,611 (2022:**
**gain of £247,700) which has brought the**
**balance of funds down from £338,900 to**
**£308,251. In the previous year, the charity**
**undertook a substantial crowdfunding**
**programme, partially aimed at funding**
**activities over the subsequent three**
**years. The loss for the period has**
**therefore been expected.**|
|||**The income for the period of £59,222 is**
**largely comprised of residual donations**
**from the 2022 campaign and these are**
**forecast to continue funding capital**
**investment and operations for the next**
**year.**
**Operating expenses decreased to £54,918**
**from £59,700 in 2022, which**
**demonstrates that inflationary pressures**
**and the substantial increases in**
**insurance costs have stabilised from the**
**previous period.**
**The financial position of Gateshead**
**Hatzola CIO as at 31/12/2023 was strong,**
**with net current assets of £248,352**
**(31/12/2022: £271,200). Gateshead**
**Hatzola’s unrestricted cash at 31/12/2023**
**was £237,981 (31/12/2022:£257,000) and**
**restricted cash was £2,642 (31/12/2022:**
**£4,200). The balance of funds will fund**
**ongoing operations over the next year in**
**addition to the purchase of and**
**investment in new premises. Restricted**
**funds held as cash will be invested in**
**qualifying assets.**
**Gateshead Hatzola’s reserves policy**
**requires £10,000 to be reserved as a**
**working capital contingency fund to**
**cover medical equipment and supplies**
**that may be required at short notice.**|
|---|---|---|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**The trustees have decided to hold**
**£10,000 as reserves for unforeseen**
**contingencies such as urgent**
**replacement of medical or**
**communications equipment. The rest of**
**the cash reserves are forecast to be**
**invested in the purchase of a premises**
**for the ambulance as well as the**
**provision of services over the next year.**|
|Amount of reserves held|Para 1.22|**£240,623**|
|Reasons for holding zero
reserves|Para 1.22|**N/A**|
|Details of fund materially in
deficit|Para 1.24|**N/A**|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**Despite the financial constraints that**
**inflation has imposed on the charity and**
**its environment, the successful**
**fundraising campaign delivered in the**
**prior year has provided the trustees with**
**adequate funds to secure the short to**
**medium-term financial position of the**
**charity. Successful collection of standing**
**commitments that were secured through**
**the campaign provides the trustees with**
**confidence that stakeholders are strongly**
**committed to supporting the operations**
**of the charity. Considering the continued**
**health of cash flows, ongoing**|
**macroeconomic volatility is not deemed likely to present substantial risk to Gateshead Hatzola CIO’s ability to access supplies and fund necessary investment. Trustees therefore deem preparation of these accounts on a going concern basis to be appropriate with no material uncertainties identified.**
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|**Constitution dated 18 March 2018**|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**Gateshead Hatzola is a Charitable**
**Incorporated Organisation (CIO).**|
|
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|**The Constitution permits the current**
**trustees to appoint new trustees at any**
**time, provided that the total number of**
**trustees does not exceed twelve. This**
**must be done by resolution at a properly**
**convened meeting of the current trustees.**
**No other person or body is entitled to**
**appoint trustees.**|
## **Additional information (optional)** You may choose to include further statements where relevant about:
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|**Gateshead Hatzola co-operates with the**
**other Hatzola groups in this country and**
**is a founding member of Hatzola UK.**
**We work with North East Ambulance**
**Service NHS Foundation Trust,**
**Gateshead Health NHS Foundation Trust,**
**Newcastle upon Tyne Hospitals NHS**
**Foundation Trust and local GP practices**
**to improve patient outcomes.**|
|---|---|---|
## **Reference and Administrative details**
|Charity name|**Gateshead Hatzola**|
|---|---|
|Other name the charity uses|**Hatzola**|
|
Registered charity number|**1179233**|
|Charity’s principal address|**Gladstone Terrace**
**Gateshead**
**Tyne and Wear**
**NE8 4DY**|
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7||**Trustee name**|**Office (if any)**|**Dates acted if not**
**for whole year**
**Name of person (or body)**
**entitled to appoint trustee (if any)**|
|---|---|---|---|---|
|||**Menachem Mendel Shein**||
N/A|
|||**Benjamin Zev Stern**||N/A|
|||**Yehoshua Yaakov Loebenstein**||N/A|
|||**Daniel Saul Mirwis**||N/A|
|||||N/A|
|||||N/A|
|||||N/A|
– Corporate trustees names of the directors at the date the report was approved **Director name**
## **N/A**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year N/A**
## **Funds held as custodian trustees on behalf of others**
|Description of the assets
held in this capacity|**N/A**|
|---|---|
|Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects|**N/A**|
|Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own assets|**N/A**|
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
## **Signed on behalf of the charity’s trustees**
|**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**|
Benjamin Zev Stern
Yehoshua Yaakov Loebenstein|
Benjamin Zev Stern
Yehoshua Yaakov Loebenstein|
|---|---|---|
||Trustee|Trustee|
||29 May 2024||
||29 May 2024||
**----- Start of picture text -----**
Gateshead Hatzola Charity No
(if any) 1179233
Annual accounts for the period CC17a
Period start date To Period end
1-Jan-23 date 31-Dec-23
**----- End of picture text -----**
## **Section A Statement of financial activities**
||**Gateshead Hatzola**|**Gateshead Hatzola**|**Gateshead Hatzola**|**Gateshead Hatzola**|**Charity No**
**(if any)**|**1179233**|**CC17a**|
|---|---|---|---|---|---|---|---|
||**Annual accounts for the period**|||||||
||**Period start date**||**1-Jan-23**|**To**|**Period end**
**date**|**31-Dec-23**||
||**Statement of financial activities**|||||||
|**Recommended categories**
**by activity**
**Incoming resources (Not**
**Incoming resources from**
**generated funds**|**Details of own**
**analysis**
**e 3)**|Note|**Unrestricted**
**funds**
**Restricted**
**income funds**
**£**
**£**
F01
F02||**Endowment**
**funds**
**£**
F03|**Total this year**
**£**
F04|**Total last**
**year**
**£**
F05|
||||||||-
--|
|Voluntary income
Activities for generating funds
Investment income
**Incoming resources from**
**charitable activities**
**Other incoming resources**|59,222|S01
S02
S03
S04
S05|-
59,222-|-
--|-
--|-
59,222-|-
363,212-|
||||-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|
|**_Total_**
**Resources expended (No**
**Costs of Generating Funds**
Costs of generating voluntary
income
Fundraising trading costs
Investment management costs
**Charitable activities**
**Other resources expended**
**_Total r_**|**_incoming resources_**
**tes 4-8)**|S06
S07
S08
S09
S10
S11
S12
S13|-
59,222-|-
--|-
--|-
59,222-|-
363,212-|
|||||||||
||||||||-
--|
||0||-
--|-
--|-
--|0|-
36,734-|
||||||-
--|-
--|-
--|
||||||||-
--|
||54,918||-
44,642-|-
10,276-|-
--|-
54,918-|-
59,682-|
||||-
44,642-|-
10,276-|-
--|-
54,918-|-
96,416-|
||-
34,915-
**_esources expended_**||34,915|||34,915|-
19,065-|
||||-
79,557-|-
10,276-|-
--|-
89,833-|-
115,481-|
|**_Net incoming/(outgo_**|**_ing) resources before_**
**_transfers_**|S14|-
20,335-|-
10,276-|-
--|-
30,611-|247,731|
|**Gross transfers between**
**_Net incoming/(outgoing) r_**
**_rec_**
**Other recognised** **gains/(**
Gains and losses on revaluat
the charity’s own use
Gains and losses on investm
**_Ne_**|**funds**
**_esources before other_**
**_ognised gains/(losses)_**
**losses)**
ion of fixed assets for
ent assets
**_t movement in funds_**|S15
S16
S17
S18
S19|-
--|-
--|-
--||-
--|
||||-
20,335-|-
10,276-|-
--|-
30,611-|-
247,731-|
||||-
20,335-|-
10,276-|-
--|-
30,611-||
||||-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|
||||-
20,335-
-
10,276-
-
--|||-
30,611-|-
247,731-|
|**Total funds brought forw**|**ard**|S20|-
290,829-|-
48,033-|-
--||-
338,860-|
|**_Total fu_**|**_nds carried forward_**|S21||||||
||||-
270,494-|-
37,757-|-
--|-
308,251-||
|||||||||
||||-
--|-
--|-
--|-
--||
|||||||||
**----- Start of picture text -----**
Section B Balance sheet
Unrestricted Restricted Endowment Total last
funds income funds funds Total this year year
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Tangible assets (Note 9) B01 29,072 28,953 - 58,025 65,138
Intangible assets B02 1,874 - 1,874 2,498
Investments (Note 10) B03 - - - - -
Total fixed assets B04 29,072 30,827 - 59,899 67,636
Current assets
Stock and work in progress B05 - - - - -
Debtors (Note 11) B06 10,017 - - 10,017 12,665
(Short term) investments B07 - - - - -
Cash at bank and in hand B08 237,981 2,642 - 240,623 261,217
Total current assets B09 247,998 2,642 - 250,640 273,882
Creditors: amounts falling due within one
year (Note 12) B10 2,288 - - 2,288 2,658
-
Net current assets/(liabilities) B11 245,710 2,642 - 248,352 271,224
-
Total assets less current liabilities B12 274,782 33,469 - 308,251 338,860
Creditors: amounts falling due after one
year (Note 12) B13 - - - - -
Provisions for liabilities and charges B14 - - - - -
Net assets B15 274,782 33,469 - 308,251 338,860
Funds of the Charity
Unrestricted funds B16 270,494 270,494 290,826
B17 - - -
Restricted income funds (Note 13) B18 37,757 37,757 48,033
Endowment funds (Note 13) B19 - - -
-
Total funds B20 270,494 37,757 - 308,251 338,860
Signed by one or two trustees on behalf of all the Signature Print Name Date of
Benjamin Zev Stern 29 May 2024
Yehoshua Yaakov Loebenstein 29 May 2024
Note
**----- End of picture text -----**
Cells highlighted in Yellow contain formulas to add up columns C,D and E but these are not protected cells Cells highlighted in Blue contain formulas in protected cells. The protection can be removed from the tools menu
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
- Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005); • and with* P Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);
- and with the Charities Act.
## _**Give details in this box if a different standard has been followed.**_
- -Tick as appropriate:
- if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
- if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting
- Standards for Smaller Enterprises (FRSSE)”.
** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.
## **1.2 Change in basis of accounting**
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
- § if no changes have been made to accounting policies then delete these words.
## **1.3 Changes to previous accounts**
No changes have been made to accounts for previous years.
- §§ if no changes have been made to accounts for previous periods then delete these words.
**----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 2 Accounting policies
This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional
policy has been adopted then this is detailed in the box below.
INCOMING RESOURCES
Recognition of incoming These are included in the Statement of Financial Activities (SoFA) when:
resources · the charity becomes entitled to the resources;
· the trustees are virtually certain they will receive the resources; and
· the monetary value can be measured with sufficient reliability.
Incoming resources with related Where incoming resources have related expenditure (as with fundraising or contract income) the
expenditure incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the
resources.
Tax reclaims on donations and Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they
gifts relate.
Contractual income and This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by
the charity.
Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.
Donated services and facilities These are only included in incoming resources (with an equivalent amount in resources expended) where
the benefit to the charity is reasonably quantifiable, measurable and material . The value placed on these
resources is the estimated value to the charity of the service or facility received.
Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income This is included in the accounts when receivable.
Investment gains and losses This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing
investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to
pay out resources.
Governance costs Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and
cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of service or output
conditions to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided
the specified service or output.
Grants payable without These are only recognised in the accounts when a commitment has been made and there are no
performance conditions conditions to be met relating to the grant which remain in the control of the charity.
Support Costs Support costs include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs
by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use by These are capitalised if they can be used for more than one year, and cost at least £1,000. They are
charity valued at cost or a reasonable value on receipt.
Investments Investments quoted on a recognised stock exchange are valued at market value at the year end. Other
investment assets are included at trustees' best estimate of market value.
Stocks and work in progress These are valued at the lower of cost or market value.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of incoming resources**
|**Note 3 Analysis of incoming resources**|**Note 3 Analysis of incoming resources**|**Note 3 Analysis of incoming resources**|**Note 3 Analysis of incoming resources**|**Note 3 Analysis of incoming resources**|
|---|---|---|---|---|
|
**_Incoming resources may be further analysed if this would help the reader of the accounts._**
**Analysis**
**This year**
**Last year**
**£**
**£**
**Voluntary income**
Donations received
57,592.93 -
353,716-
Gift Aid
1,629.09 -
9,496-
-
--
-
--
-
--|||||
||Donations received||-
353,716-||
||Gift Aid||-
9,496-||
||||-
--||
||||-
--||
||||-
--||
|**Activities for generating funds**
**Investment income**
**Incoming resources from**
**charitable activities**|**Total**|-
59,222-|-
363,212-||
|||-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
||**Total**|-
--|-
--||
|||-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
||**Total**|-
--|-
--||
|||-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
||**Total**|-
--|-
--||
## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of resources expended**
**Resources expended may be further analysed if this would help the reader of the accounts.**
|**Costs of generating voluntary income**|**Analysis**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
||Advertising and printing for crowdfunding event
Plaques to recognise voluntary service for current and previous members
Recognition for donors
Recognition for others
Hospitaity for volunteers for crowdfunding event
Screen and Projector for crowdfunding event
Video for crowdfunding event
Management and admin expense for crowdfunding event
Paypal charges for fundcrowding event
Stripe Fees for fundcrowding event
AAC charges for fundcrowding event
Charity Extra Charges for fundcrowding event
Graphic Design & Media for crowdfunding event|0.00|3,791.02|
|||0.00|999.65|
|||0.00|165.20|
|||0.00|32.15|
|||0.00|8,263.10|
|||0.00|475.00|
|||0.00|1,840.81|
|||0.00|6,136.00|
|||0.00|150.52|
|||0.00|3,085.23|
|||0.00|534.79|
|||0.00|8,460.99|
|||0.00|2,800.00|
|**Fundraising trading costs**
**Investment management costs**
**Charitable activities**
**Governance costs**
**Other Resources Expended**|**Total**|0.00|36,734.46|
|||||
|||0.00||
|||0.00||
|||0.00||
|||0.00||
|||0.00||
||**Total**|0.00||
|||||
|||0.00||
|||0.00||
|||0.00||
||**Total**|0.00||
|||1,334.32
849.52
0.00
7,875.70
2,052.04
1,143.38
0.00
4,195.95
2,116.42
5,305.67
1,286.25
1,277.50
45.00
350.00
100.00
100.00
1,738.78
1,588.49
244.28
44.70
622.80
541.26
175.78
2,162.85
0.00
0.00
7,367.05
440.75
4,876.17
6,501.56
1,600.00
1,700.00
1,620.00
1,820.00
0.00
20,897.40
16,632.61
0.00
6,229.62
8,306.14
624.61
832.81||
||Medical Supplies Direct
Training Direct
Equipment Direct
Clothing Direct
Ambulance Expenses
Ambulance Insurance
Radios Repairs and renewals
Radio Overheads
Mobile Phones
Smartphone Expenses
VOIP Expenses
Tablets for IT
Tablets for Members
Non Ambulance Vehicle Fuel
Plant/Machinery Depreciation
Vehicle Depreciation
Parking permits
Driver support
Refurbishments
Insurance
Sale of assets
Equipment Depreciation
Computer Software Amortisation|||
||**Total**|54,917.59|59,681.82|
|||0.00||
||||0.00|
|||0.00|0.00|
|||0.00|0.00|
||**Total**|0.00|0.00|
||Rent
New Premises Expenses
Travelling
Office Stationery
Data Protection
Postage and Carriage
Books etc
Internet
Computer and Software
Sundry Expenses
Team Events
Advertising
Hall Hire for training
Wages
Currency Charges for Appsheet and Web Chaver
Legal Fees|11,740.96
4,522.66
2,699.62
3,243.10
0.00
255.69
0.00
103.80
35.00
35.00
93.45
127.00
319.84
0.00
349.01
302.26
1,903.87
1,387.75
258.01
146.84
249.22
6.00
55.00
164.00
340.00
330.00
7,206.91
1,650.00
4.72
13.37
50.00
1,856.58||
**----- Start of picture text -----**
Accountancy Fees 1,852.50 2,675.00
Consultancy Fees 1,517.47 0.00
Professional Fees 3,696.00 0.00
Bank Charges 14.44 8.06
Care Quality Commission Expenses 994.00 994.00
Recognition for volunteers 600.04 874.25
Furniture/Fitting Depreciation 0.00 0.00
DBS CHeck 0.00 0.00
Refreshments for training and meetings with NEASUS 831.21 232.97
Miscellaneous Motor Expenses 104.10 78.62
Recruitment Expenses 0.00 58.00
Planning Expenses 0.00 0.00
Total 34,915.37 19064.95
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
## **Note 5 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
||**Fundraising activity**|**Charitable Activity**|**Governance Activity**|**Total Cost**|
|---|---|---|---|---|
|**Support cost type**|**£**|**£**|**£**|**£**|
||-
--||-
--|-
--|
|**Total**|-
--|0|-
--|-
--|
||||||
|**Note 6 Details of certain items**||**of expenditure**|||
## **Note 6 Details of certain items of expenditure**
## **6.1 Trustee expenses**
_**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_
|**_please enter ‘None’ in the appropriate box(es)._**|||
|---|---|---|
||**This year**|**Last year**|
|**Number of trustees** **who were paid expenses**|||
|**Nature of the expenses**|||
|**Total amount paid**|**0**|**0**|
## **6.2 Fees for examination or audit of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).**_
||**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
|**Independent examiner’s or auditors' fees for reporting on the accounts**||240|
|**Other fees (for example: advice, consultancy, accountancy services)**
**paid to the independent examiner or auditor**|||
## **Section C Notes to the accounts (cont)**
|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**|
|---|---|---|---|---|
|**Note 7 Paid employees**
**_Please complete this note if the charity has any employees._**
**7.1 Staff Costs**
**Gross wages, salaries and benefits in kind**
**Employer’s National Insurance costs**
**Pension costs**||**This year**
**Last year**
**£**
**£**
-
6,851-
-
1,600-
-
356-
-
47-
-
17-|||
|||**This year**
**£**|**Last year**
**£**||
|||-
6,851-|-
1,600-||
|||-
356-|-
47-||
||||-
17-||
|**Total staff costs**
**7.2 Average number of full-time equivalent employees in the year**
**The parts of the charity in which the**
**Fundraising**||-
7,207-|-
1,665-||
|||**This year**
**Last year**
**Number**
**Number**
-
--
-
--|||
|||**This year**
**Number**|**Last year**
**Number**||
||**Fundraising**|-
--|-
--||
|
**employees work**|**Charitable Activities**|-
1-|-
1-||
|**Governance**
**Other**
**Total**
**7.3 Defined contribution pension scheme**
**_Please complete if a defined contribution pension scheme is operated._**
**Brief details of the scheme**
**The costs of the scheme to the charity for the year**
**The amount of any contributions outstanding at the year end**
**The amount of any contributions prepaid at the year end**|**Governance**|-
--|-
--||
||**Other**|-
--|-
--||
||**Total**
**_nsion scheme is operated._**|-
1-|-
1-||
|||**This year**
**Last year**
**£**
**£**|||
||||||
||||||
|||**This year**
**£**|**Last year**
**£**||
||||||
||||||
||||||
**----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 8 Grantmaking
**----- End of picture text -----**
## **Note 8 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
|**_charitable activities undertaken._**|**_charitable activities undertaken._**||||
|---|---|---|---|---|
|**8.1 Total value of grants**|||||
|**Purpose for which grants made**||**Grants to**
**Total amount £**|**Grants to individuals**
**Total amount £**||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
|**_Total_ -**
**--**
**-**
**--**
**8.1 Grantmaking costs**
**_If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with_**
**_grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs._**
**Support costs of grantmaking**
**£**
**8.3 Grants made to institutions**
**_If the charity has made grants to particular institutions that are material in the context of its grantmaking please give_**
**_details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information_**
**_should be given to provide a reasonable understanding of the range of institutions supported._**||**-**
**--**|**-**
**--**||
||||||
|**Names of institutions**|**Purpose**||**Total amount of**
**grants paid £**||
||||-
--||
||||-
--||
||||-
--||
||||-
--||
||||-
--||
||||-
--||
||||-
--||
||||-
--||
||||-
--||
||||-
--||
|**_Total grants to institutions_ **|||**-**
**--**||
**Section C Notes to the accounts (cont)**
**Note 9 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
|**9.1 Cost or valuation**|||||||
|---|---|---|---|---|---|---|
||**Freehold land &**
**buildings**|**Other land &**
**buildings**|**Plant,**
**machinery and**
**motor vehicles**|**Fixtures,**
**fittings and**
**equipment**|**Payments on**
**account and**
**assets under**
**construction**|**Total**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|Balance brought forward|-
--|-
--|-
79,556-|-
66,176-|-
--|-
145,732-|
|Additions|-
--|-
--|-
11,360-||-
--|-
11,360-|
|Revaluations|-
--|-
--|-
--|-
--|-
--||
|Disposals|-
--|-
--|-
--||-
--||
|Expended|-
--|-
--|||-
--|-
--|
|Transfers *|-
--|-
--|-
--|-
--|-
--|-
--|
|Balance carried forward|-
--|-
--|-
90,916-|-
66,176-|-
--|-
157,092-|
|**9.2 Accumulated depreciation and impairment provisions**|||||||
|****Basis**|SL or RB|SL or RB|RB|RB|SL or RB||
|****Basis**|SL or RB|SL or RB|RB|RB|SL or RB||
|---|---|---|---|---|---|---|
|**** Rate**|||25%|25%|||
||||||||
|Balance brought forward|-
--|-
--|-
39,336-|-
41,258-||-
80,594-|
|Depreciation charge for|-
--|-
--|-
12,243-|-
6,230-|-
--|-
18,473-|
|Impairment provisions|-
--|-
--|-
--|-
--|-
--|-
--|
|Revaluations|-
--|-
--|-
--|-
--|-
--|-
--|
|Disposals|-
--|-
--|-
--||-
--|-
--|
|Expended|||||||
|Transfers*|-
--|-
--|-
--|-
--|-
--|-
--|
|Balance carried forward|-
--|-
--|-
51,579-|-
47,488-|-
--|-
99,067-|
||||||||
|**9.3 Net book value**|||||||
|Brought forward|-
--|-
--|-
40,220-|-
24,918-|-
--|-
65,138-|
|Carried forward|-
--|-
--|-
39,337-|-
18,688-|-
--|-
58,025-|
||||||||
|**9.4 Revaluation**|||||||
_**If any fixed assets have been revalued please give details of the valuer and method of valuation**_
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
## **9.5 Restricted Assets**
**Restricted**
**Total**
**----- Start of picture text -----**
Ambulance Equip inc Radio Plant
Opening value 19,504 3,890 15,209
Additions
Expended
Depreciation 4,876 972 3,802
Carrying value 14,628 2,918 11,407 28,953
**----- End of picture text -----**
## **Section C Notes to the accounts (cont)**
|
**Note 10 Investment assets**
**_Please complete this note if the charity has any investment assets._**
**10.1 Fixed assets investments**
Carrying (market) value at beginning of year
**Add:**additions to investments at cost
**Less:**disposals at carrying value
**Add/(deduct):**net gain/(loss) on revaluation|
**Note 10 Investment assets**
**_Please complete this note if the charity has any investment assets._**
**10.1 Fixed assets investments**
Carrying (market) value at beginning of year
**Add:**additions to investments at cost
**Less:**disposals at carrying value
**Add/(deduct):**net gain/(loss) on revaluation|
**£**|||
|---|---|---|---|---|
|||-
--|||
|||-
--|||
|||-
--|||
|||-
--|||
|Carrying (market) value at end of year
**_Please provide below:_**
**10.2 A breakdown of the market values of investm**
**10.3 A breakdown of the income from investment**
**Analysis of investments**
**Investment properties**
**Investments listed on a recognised stock exchang**
**funds, open ended investment companies, unit tr**
**schemes**
**Investments in subsidiary or connected undertaki**
**Securities not listed on a recognised Stock Excha**
**Cash held as part of the investment portfolio**
**Other investments**
**10.4 Material investment holdings**
**If any single investment is material in terms of its**
**charity’s total investments) please provide details**
**Investment held**
**Market Value**|-
--
**ents shown above agreeing with the balance sheet row B03.**
**s agreeing with SOFA row S03.**
**10.2**
**10.3**
**Market value at**
**year end**
**Income from**
**investments for**
**the year**
**£**
**£**
-
--
-
--
**e or held in common investment**
**usts or other collective investment**
-
--
-
--
**ngs and companies**
-
--
-
--
**nge**
-
--
-
--
-
--
-
--
-
--
-
--
**Total** -
--
-
--
**value (for example represents more than 5 per cent of the value of the**
**.**|-
--|||
|||**balance sheet ro**|**w B03.**||
|||**10.2**
**Market value at**
**year end**
**£**|**10.3**
**Income from**
**investments for**
**the year**
**£**||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
||||||
||||||
||||||
## **Section C Notes to the accounts (cont)**
## **Note 11 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**Analysis of debtors**|**Amounts falling due within**
**one year**|**Amounts falling due within**
**one year**|**Amounts falling due within**
**one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**||
|---|---|---|---|---|---|---|
||**This year**||**Last year**|**This year**|**Last year**||
||**£**||**£**|**£**|**£**||
|**Trade debtors**|-
--||-
--|-
--|-
--||
|**Amounts due from subsidiary and associated undertakings**|-
--||-
--|-
--|-
--||
|**Other debtors**|651||-
651.0-|-
--|-
--||
|**Prepayments and accrued income**|9,366||-
12,014.0-|-
--|-
--||
|**Total**|10,017||-
12,665.0-|-
--|-
--||
||||||||
|**Note 12 Creditors and accruals**|||||||
_**Please complete this note if the charity has any creditors or accruals.**_
**12.1 Analysis of creditors**
|**12.1 Analysis of creditors**|||||||
|---|---|---|---|---|---|---|
||**Amounts falling due within**
**one year**|||**Amounts falling due after**
**more than one year**|||
||**This year**||**Last year**|**This year**|**Last year**||
||**£**||**£**|**£**|**£**||
|**Loans and overdrafts**|-
--||-
--|-
--|-
--||
|**Trade creditors**|-
353-||-
1,663-|-
--|-
--||
|**Amounts due to subsidiary and associated undertakings**|-
--||-
--|-
--|-
--||
|**Other creditors**|-
1,603-||-
70-|-
--|-
--||
|**Accruals and deferred income**|-
332-||-
926-|-
--|-
--||
|**Total**|-
2,288-||-
2,658-|-
--|-
--||
||||||||
|**12.2 Security over assets**|||||||
_**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_
## **Section C Notes to the accounts (cont)**
## **Note 13 Endowment and restricted income funds**
_**Please complete this section if the charity has any endowment or restricted income funds.**_
## **13.1 Funds held**
**Please give a brief description of any of the following type of funds held by the charity:**
- **permanent endowment funds (PE);**
|**·expendable endowment funds (EE); and**
**·restricted income funds, including special trusts, of the charity (R).**
**Fund Name**
**Type PE, EE**
**or R**
**Purpose and Restrictions**|**·expendable endowment funds (EE); and**
**·restricted income funds, including special trusts, of the charity (R).**
**Fund Name**
**Type PE, EE**
**or R**
**Purpose and Restrictions**|**·expendable endowment funds (EE); and**
**·restricted income funds, including special trusts, of the charity (R).**
**Fund Name**
**Type PE, EE**
**or R**
**Purpose and Restrictions**|**·expendable endowment funds (EE); and**
**·restricted income funds, including special trusts, of the charity (R).**
**Fund Name**
**Type PE, EE**
**or R**
**Purpose and Restrictions**|**·expendable endowment funds (EE); and**
**·restricted income funds, including special trusts, of the charity (R).**
**Fund Name**
**Type PE, EE**
**or R**
**Purpose and Restrictions**|**·expendable endowment funds (EE); and**
**·restricted income funds, including special trusts, of the charity (R).**
**Fund Name**
**Type PE, EE**
**or R**
**Purpose and Restrictions**|**·expendable endowment funds (EE); and**
**·restricted income funds, including special trusts, of the charity (R).**
**Fund Name**
**Type PE, EE**
**or R**
**Purpose and Restrictions**||
|---|---|---|---|---|---|---|---|
|Restricted Funds|R|**Income donated for specific purpose**||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|**13.2 Movements of major funds**
**_Please give details of the movements of the major funds summarised in the restricted and endowment columns of the_**
**_Statement of Financial Activities._**||||||||
|**Fund names**|**Fund**
**balances**
**brought**
**forward**
**£**|**Incoming**
**resources**
**£**|**Outgoing**
**resources**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**||
|Restricted funds|-
48,033-|-
--|-
10,276-|-
--|-
--|-
37,757-||
||-
--|-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--|-
--||
|**Total Funds**|-
48,033-|-
--|-
10,276-|-
--|-
--|-
37,757-||
|||||||||
|**13.3 Transfers between funds**
**_Please give details of any transfers between funds._**||||||||
|**From Fund (Name)**|**To Fund (Name)**||**Reason**|||**Amount**||
|||||||||
|||||||||
|||||||||
|||||||||
## **13.3 Transfers between funds**
_**Please give details of any transfers between funds.**_
**From Fund (Name) To Fund (Name) Reason Amount**
**----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 14 Transactions with related parties
If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no
transactions to report, please enter “None” in the relevant boxes.
14.1 Remuneration and benefits
Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with
it.
Amounts paid or benefit value
Name of trustee or connected party Legal authority (eg order, governing document) This year Last year
£ £
Mrs Glickman Spouse of Trustee Consent from Charities Commission Ref 1179233 2632 975
14.2 Loans
Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.
Amount owing
Name of trustee or
connected party Legal authority This year Last year
£ £
Due to trustees and
related parties
Due from trustees and
14.3 Other transaction(s) with trustees or related parties
Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.
Name of the trustee or This year Last year
related party Relationship to charity Description of the transaction(s) £ £
Mrs Glickman Spouse of Trustee Consent from Charities Commission Ref 1179233 2632 975
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
**Note 15 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
Intangible assets: Computer Software. Opening balance £4,100 restricted. Depreciation brought forward £769 restricted. Depreciation in year £624.61 restricted. Carrying value £1873.83 restricted.
## **Gateshead Hatzola**
## **Independent Examiner's Report to the Trustees of Gateshead Hatzola**
## **Year ended 31 December 2023**
I report to the trustees on my examination of the financial statements of Gateshead Hatzola ('the charity') for the year ended 31 December 2023.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement - matter of concern identified**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Meir Guttentag FCCA of Chartwell Accountants and Business Consultants LLP Independent Examiner
47 Bury New Road Prestwich Manchester M25 9JY