The Trustees present their annual report and financial statements for the year ended 31 August 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Articles of Association, the Companies Act 2006 and "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) (issued in October 2019).
The Friends of Birzeit University (Fobzu) is a UK-based Charity. Fobzu was established in 1978, registered with the Charity Commission in 1979 and subsequently incorporated as a company limited by guarantee in 2006. Fobzu is governed in accordance with its Memorandum and Articles of Association.
Trustees, who are also directors of the company, are appointed for a 3-year term that may be renewed. When considering new trustees, desired skills and experience are assessed prior to a meeting between board members and the potential trustee. New trustees are inducted to the work and ethos of the charity. The Board of Trustees meets at least 4 times a year. Day-to-day management is delegated to the Development Director, who is accountable to and supervised by the Board. Committees and working groups are set up to address specific matters.
The major risks to which the charity is exposed, as identified by the trustees, are regularly reviewed and systems established to mitigate those risks. The major risks facing Fobzu are:
• financial performance, notably the continuity of incoming funds to sustain operations;
• availability of expertise and resources for day to day operations;
• operational performance, including bank de-risking and risks to staff when operating in a conflict zone;
• the profile and reputation of the Charity.
Fobzu’s objects are to “To promote the advancement of education of Palestinians seeking educational opportunities at higher and tertiary education institutions and/or through educational, community or cultural programmes in such ways as the Directors see fit.”
The charity is extending opportunities and providing access to education to young Palestinians at educational institutions in the West Bank and Gaza.
The principle strands of activities carried out by Fobzu for the public benefit are:
Academic scholarships: supporting Palestinian students in financial need through scholarships and a hardship fund.
Building Higher Education Links: facilitating links and understanding between UK and Palestinian students, educators and higher education institutions.
Academic Development: supporting the research and professional development of Palestinian academics.
Advocacy and Awareness: raising awareness in the UK amongst the higher education sector, government officials, parliamentarians, diplomats and the general public, of the barriers to education for Palestinians.
The Trustees have paid due regard to guidance issued by the Charity Commission regarding public benefit in deciding what activities the charity should undertake.
Academic Scholarships
The scholarship programme comprises scholarships at Birzeit University, and joint Fobzu-UNRWA scholarships for Palestinian refugee students. Scholarships are provided on the basis of financial need and academic merit.
Our working relationship with UNRWA has enabled Fobzu to securely provide support to one of the most marginalized sections of Palestinian society. Since academic year 2018/19, Fobzu scholarships supported through UNRWA are have been enabling Palestinian refugee students in financial need to access higher education at Birzeit University in the West Bank and universities in Gaza.
Fobzu's endowments are:
· Adela Every Scholarship: funds a female student from villages or refugee camps.
· Doreen Ingrams Scholarship: funds one or more female students with special needs.
· Peter Holliday Scholarship: funds female students facing financial hardship.
Fobzu also runs multi-year scholarships supported by sponsoring donors. Multi-year scholarships typically cover tuition fees and a scholarship administration fee. Sponsoring donors are consulted on specific requirements such as: gender, place of residence, academic record, faculty or subject, special needs. Sponsors are kept informed of their student’s progress through personal student statements and academic reports.
A Hardship Fund is also in place to provide small grants to cover books, accommodation, transportation and housing, or subsidise students' tuition fees at Birzeit University.
In 2022/23 Fobzu worked with UNRWA to provide 13 scholarships to Palestinian refugee students, of which 9 were female and 4 male. Three students were supported at Birzeit University and 10 at universities in Gaza.
In 2022/23, Fobzu provided an additional 7 scholarships to female students at Birzeit University through its partnership with Birzeit University and Welfare Association.
Building Higher Education Links
In 2022/23 Fobzu launched the Fobzu Palestine-UK Academic Links Seminar (PALS) designed to address the urgent need to build educational links and promote mutual understanding between UK and Palestinian faculty. The PALS programme facilitated a visit to Palestine for up to 12 faculty members and PhD students based at UK universities undertaking an educational itinerary of roundtable discussions, visits to Palestinian higher education and cultural institutions and meetings with Palestinian colleagues. Through participation in the programme, attendees were able to enhance their understanding of the Palestinian higher education sector, its achievements and challenges and develop their awareness of the structural impediments to education for Palestinians living under occupation and in exile. The priority of this programme has been to achieve provide a tangible contribution to building networks and links between UK and Palestinian colleagues, so participants have been encouraged and supported to develop projects that achieve this.
In March 2023, Fobzu held a one-day workshop in London aimed at advancing understanding of Palestinian higher education in the UK sector and advancing support for it. Titled ‘Overcoming Barriers, Building Links: Supporting Access to Higher Education for Palestinians’, the workshop was hosted by Fobzu and Dr Mark Griffiths of Newcastle University, the culmination of a four-year British Academy funded research project on Israel’s visa regime and its impact on Palestinians. UK and Palestinian academics, practitioners and policymakers came together at the National Education Union to take stock of the present challenges facing Palestinian higher education, identify resource and capacity gaps, and discuss approaches to advancing academic collaboration between academics and their institutions in the UK and Palestine. The workshop report summarised the discussions of the event and included recommendations on work to take forward in this area.
Academic Development
In 2023, Fobzu resumed the Fobzu-Oxford University Middle East Centre Writing Residency for Palestinian Scholars after it had been postponed as a result of Covid-19. The Residency is dedicated to promoting Palestinian scholarship and building links between UK and Palestinian higher education by supporting an academic from a Palestinian university to complete a writing project at St Antony’s College, Oxford. The second Fobzu-Oxford Writer in Residence spent six weeks in Oxford during the summer of 2023.
Advocacy and Campaigning
In 2022/23 Fobzu continued the Education, Occupation & Liberation Programme co-hosted with the University & College Union (UCU), holding online events related to education in Palestine. Fobzu also co-hosted an event at King’s College London to mark International Women’s Day with the Department of International Development at King’s College.
Fobzu continued to collaborate with other UK charities working for the rights and welfare of the Palestinian people, in order to raise further awareness about the obstacles to the right to education for Palestinians. In coalition with other charities, Fobzu has participated in meetings with members of the Government and Opposition joined coalition awareness raising initiatives such as a public statement on the 75 anniversary of the Nakba calling on the Government to uphold its legal and moral duties to the Palestinian people.
Fobzu continues to also raise awareness amongst the UK higher education sector about violations of Palestinian right to education through outreach to UK academics and engagement with the University and College Union (UCU), and through its email newsletter and social media platforms.
In 2022/23, Fobzu launched three fundraising appeals.
Fobzu continues to see greater potential for increasing income by extending outreach as well as pursuing institutional funding opportunities. Over the coming year, Fobzu aims to raise general funds in order to develop two priority areas:
1. Building Higher Education Links
2. Advocacy and Awareness
Volunteers’ support
Fobzu greatly appreciates the role played by its volunteer trustees and other volunteers who are committed to the aims of the Charity. Their skills, and the work performed, deliver much valued support.
Online activity
Fobzu’s website is regularly updated with engaging written and audio-visual material. Our YouTube channel features videos of Fobzu events and other videos related to Fobzu’s programme. Fobzu has active Facebook and Twitter accounts that continue to grow in popularity and continues to attract more subscribers to its e-newsletter ‘Access Online’.
In 2023 Fobzu plans to build on its existing programme, ensuring the charity can continue to have a positive impact on support for Palestinian higher education in the UK. At the same time, Fobzu will work to secure the long-term sustainability of the charity through targeted fundraising efforts. Resources will be invested in outreach to institutional funders, working to expand small donations and developing a legacy and bequest strategy as part of its long term strategy.
Working with Birzeit University, Welfare Association and UNRWA, Fobzu will continue to provide scholarships to Palestinian students in financial need. The charity will also work to promote links between UK and Palestinian higher education, with plans for a second workshop and PALS Programme.
Fobzu will also continue with its Education, Occupation & Liberation Programme, furthering exchange between Palestinian and UK academics and raising awareness in the UK higher education sector about the experience of Palestinian students and educators. The charity Fobzu will also continue to work with other UK charities to advance advocacy for Palestinian access to education.
Fobzu recorded a deficit of income over expenditure of £65,085 in fiscal year 2023.
Trustees continue to prioritise the need to secure sustainable income to maintain the charity’s programmes. Given economic and political uncertainties, Fobzu has been successful in raising funds whilst retaining adequate reserves. However, expanding funding streams is vital to longer-term viability and the expansion of Fobzu’s work and impact.
Fobzu held its second annual away day culminating in the development of a strategy for fundraising and programme development, which will be implemented in 2023.
The trustees have power to invest in such assets as they see fit. Treasury activities have the objective of providing adequate liquidity for Fobzu’s needs and of minimising risk in a cost-effective way.
Reserves Policy
The trustees aim for the level of reserves to be equivalent to approximately one year of management and administrative costs in unrestricted funds to provide for unforeseen circumstances, after accounting for our known scholarship commitments.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Approved by the Board of trustees and signed on its behalf by:
I report to the Trustees on my examination of the financial statements of The Friends of Birzeit University (the charity) for the year ended 31 August 2023 which are set out on pages 6 to 20.
As the Trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
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 that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Subscriptions and Donations
HMRC Gift Aid
Investment income
Raising funds
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity.
The financial statements have been prepared in accordance with the charity's Articles of Association, the Companies Act 2006 and "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds comprise general funds created by the accumulated surplus within the statement of financial activities. They are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.
Restricted funds represent amounts received for a specific purpose, which have not yet been fully spent, on that purpose by the year end.
Adela Every Scholarship - this fund was set up to cover the cost of a scholarship under the following criteria, 'A female student from villages or refugee camps'.
Doreen & Leila Ingrams Scholarship - this fund was set up to cover the cost of a scholarship for, 'One or more female students with special needs'.
Peter Holliday Scholarship - this fund was set up to cover the cost of scholarship under the following criteria, 'Female students facing financial hardship.'
The Hardship Fund - a 'quick response' fund that contributes towards the tuition fees, living expenses, housing, IT, travel and books.
Sarah Hayward Scholarship - this fund was set up for scholarships for undergraduate students.
Boulos and Margaret Kaibni - this fund was set up to cover the cost of a scholarship under the following criteria - 'for a female student in financial need at Birzeit University'.
Dr Salem H. Khamis Scholarship - Supports a Palestinian student in financial need to study statistics or mathematics.
Al-Shehabi Family Scholarship - Supports a Palestinian student in financial need.
Dominic Simpson Memorial Scholarship - Supports a female student at Birzeit University based upon financial need and academic merit.
W Barnaby - Supports a university scholarship for a female Palestinian student in financial need.
El-Gomati Scholarship - this fund was set up to cover the cost of a scholarship under the following criteria, 'for a female student in financial need'.
Leri Scholarship - The board took the decision in 2021 that future annual scholarship sponsorships should be recorded as unrestricted funds in order to ensure the efficient use of resources. Existing donors were consulted about this change and their agreement secured.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings on a time spent basis:
Costs of raising funds comprise the costs of fundraising activities and their associated support costs.
Expenditure on charitable activities includes the costs of scholarship, advocacy, awareness and academic activities undertaken to further the purposes of the charity and their associated support costs.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include payroll and governance costs which support the programmes. These costs have been allocated between cost of raising funds and expenditure on charitable activities.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Subscriptions and Donations
Investment income
Raising funds
Consultancy/contracted services
Office Costs
Rent and utilities costs
Travel costs
Cost of Raising Funds
Scholarship
Advocacy and Awareness
Academic Development
Consultancy/contracted services
Office costs
Bank charges
Website costs
Rent & utilities
Scholarship
Awareness
Academic Development
Consultancy/contracted services
Office costs
Bank charges
Website costs
Rent & utilities
Scholarship
Working with UNRWA and Birzeit University, the Fobzu scholarship programme supports Palestinian students in financial need at universities in the West Bank and Gaza.
Advocacy and Awareness
Fobzu's work in Parliament and civil society, independently and in coalition with other UK charities and NGOs to promote Palestinian access to education.
The Education, Occupation & Liberation events programme and other activities to raise awareness within the UK education sector and general public about the experience of Palestinian students and educators, the barriers they face to education and how they seek to overcome them.
Academic Development
Support for Palestinian academics and institutions of higher education through the Fobzu-Oxford Writing Residency for Palestinian Scholars and other work to promote Palestinian scholarship and educational exchange.
Designed to foster collaboration and knowledge exchange between Palestinian academics and universities and their counterparts in the UK. This programme aims to address the challenges faced by Palestinian academia due to isolation and restricted access through primarily the Palestine-UK Academic Links (PALS) programme and the annual ‘Overcoming Barriers, Building Links: Supporting Palestinian Higher Education’ workshop.
Scholarship
Grants totalling £23,136 (2022: £39,010) were awarded to 20 (2022: 20) individuals.
No trustee was reimbursed during the year (2022: None).
The average monthly number employees during the year was:
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
Income
Other expenditure
Scholarships
In the year, £1,400 was transferred from restricted to unrestricted funds. Fobzu covers the overhead expenditure associated with managing the scholarship by charging a student admin for each scholarship to the relevant fund, and transferring it to unrestricted reserves. Additionally, one of the funds was changed from a restricted fund to an unrestricted fund. Their reserves were transferred to unrestricted reserves.
Income
Other expenditure
Scholarships
Unrestricted
Restricted
Unrestricted
Restricted
The Trustees have overall control of the activity.
Unrestricted donations totalling £nil (2022: £nil) were received from trustees in the year. There were no other related party transactions.