The trustees present their report and financial statements for the year ended 31 December 2023.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts 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)” (as amended for accounting periods commencing from 1 January 2016)
Legal and Administrative Information
During the course of 2024, the Board decided to change the organisation's name from 'Al-Quds Foundation for Medical Schools in Palestine (FQMS)' to 'The Hanoon Foundation'. Following approval by the relevant authorities, the new name was formally adopted at the September 2024 AGM.
The Foundation for Al-Quds University Medical School (FQMS) was incorporated on 3rd July 1997 as a company limited by guarantee No 3398543. FQMS received registration of it charitable status from the Charity Commissioners on 7th August 1997 with the registered charity number 1063835.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
This report covers the period between 1st January and 31st December 2023.
In 2023 three events were organised, detailed as follows:
On March 4th, the FQMS annual fundraising Gala dinner was held successfully at The Royal Horseguards Hotel in Central London. The event was well attended with over 200 guests. Keynote speakers included Professor Ilan Pappe, Dr. Anwar Al-Shaik Khalil, Dr. Assef Jawaada, and Dr. Anan Shtaya. The evening provided insightful talks on healthcare conditions, medical education, and the situation in Palestine. Live music was performed by the Ayoub Sisters and Ramsay Nashef.
On July 19th, an online webinar titled "UK Registration Pathways & Good Medical Practice" was presented by members of UK GMC Services International (GMCSI) in collaboration with four Palestinian Medical Schools in Gaza and the West Bank. The webinar attracted a significant audience of medical students and lasted 2.5 hours.
On September 10th, the FQMS Garden Party was graciously hosted by the El Guindi family, The event provided an opportunity to engage with supporters and raise funds for the Foundation's programmes. Live music was performed by Maestro Pierre Khawam and Fadi Kraidy.
Site visits: In June 2023, FQMS Chairman Mr. Khaled Dawas visited Gaza to enhance collaboration with our medical school partners at Al-Azhar University and the Islamic University of Gaza (IUG). During his visit, Mr. Dawas met with the Deans of the medical schools, representatives of medical students, Madrinha scholars, teaching fellows, and physicians. Additionally, Mr. Dawas, along with Mr. James Butterworth, Senior Surgery Fellow at University College Hospital in London, served as external examiners for the final year medical school exams held on June 9th in Gaza. This involvement helps ensure the integrity and quality of medical education in Palestine, contributing to the evaluation of students’ knowledge and practical skills necessary for medical practice licensure.
Regular contact with FQMS partners and beneficiaries was maintained through phone calls, messages, and emails. The Trustees are confident that the charity’s funds and projects have been disbursed as expected and in good faith. Financial governance remained stringent and transparent.
In 2023, a significant event was the outbreak of war on Gaza starting on October 7th, resulting in tragic losses among doctors, students, and staff. Both medical schools in Gaza were bombed and suffered extensive damage. Borders were closed with limited exceptions, leaving Gazan students separated from their families inside Gaza, needing assistance with allowances and tuition fees.
In response to this crisis, FQMS convened an emergency meeting to reassess its programmes and projects and determine the best ways to provide support. A Gaza appeal campaign was launched specifically to raise funds for Gazan medical students affected by the war. Mr. Khaled Dawas joined an emergency medical mission to Gaza in December 2023 and volunteered in hospitals. As the war continues, FQMS has adjusted its strategies and programmes to address urgent needs and adapt to the evolving situation on the ground.
FQMS activities included support for undergraduates and postgraduate training, with adaptations made to accommodate new projects arising from the war, as detailed below.
The postgraduate training programme in collaboration with Juzoor, supported by the Arab Fund for Economic and Social Development, continues to excel in its implementation and is earning commendation from senior Palestinian trainees. To date, 13 doctors have benefited from this programme, with many having already returned to Palestine to contribute to the healthcare sector. Here are the updates from the two remaining doctors:
Paediatrician specialising in Paediatric Cardiology at Southampton (University Hospital) - started 2015. Has returned to an NHS post and is still being overseen in a mentorship relationship by FQMS. He is not expected to return to Palestine before 2024.
Endocrine Surgery at King's College Hospital, London. Completed training in October 2023 and has signed a contract for a Senior Clinical Fellow (SCF) post in endocrine surgery at King's College Hospital, for a one-year. He is not expected to return to Palestine before December 2024.
FQMS also supported a postgraduate trainee in 2023 who undertook a clinical MSc in Fetal Medicine at University College London Hospitals (UCLH) in London. FQMS covered the university fees for up to two years. After completing his MSc, he is expected to return to Palestine in October 2025.
Bursaries for students based on merit and need (West Bank and Gaza). In 2023, FQMS distributed financial aid to 32 talented medical students to cover their tuition fees. These students have demonstrated exceptional academic performance and face significant financial hardship. The bursary funds were allocated to students from the IUG, Al-Azhar University, and Al-Quds University.
Through the graduate debt relief programme, FQMS successfully assisted 15 graduates from Al-Azhar University in 2023. This helped in easing their financial burden, enabling them to settle their outstanding university debts and obtain their certificates. This programme was warmly welcomed by the students for its significant positive impact on their lives and academic pursuits. It was initiated during the pandemic when students could not travel for their electives. It was exacerbated by the war in Gaza in May 2021, which worsened the economic crisis with a 50% unemployment rate. The programme experienced delays in signing an Agreement (MOU) with Al-Azhar University. As a result, unspent funds in 2022 were spent in 2023. Overall, this programme supported 30 graduates in Gaza from IUG & Al-Azhar facing hardship and unable to settle their debts.
Funding for student transport in Gaza continued in 2023, partially supported by the Bryan Guinness Charitable Trust. However, in the last quarter of the year, coinciding with the beginning of the academic year 2023/2024, the project continued through September and the first weeks of October. Unfortunately, the project was suspended following the outbreak of the war and the tragic deaths of the bus company owners.
FQMS administers undergraduate scholarships for Madrinha Trust Scholarships. In 2023, the Madrinha Trust partnership funded an additional two students who received 100% fee sponsorship annually. Two students successfully completed their studies and graduated from universities. Another two students were awarded the 2023 Madrinha Trust Gold Award in recognition of their hard work, excellence, and achievements. In 2023, FQMS welcomed a new partner, the IAC which will sponsor one medical student from the West Bank with funding for five years.
In 2020, FQMS initiated a new programme to fund teaching fellowships at universities in Palestine. In 2023, two fellows had been appointed at the IUG. In June of the same year, one of the Teaching Fellows was accepted into the residency programme at Hamad Medical Corporation (HMC), providing a training opportunity for recent medical graduates to specialise in Internal Medicine, followed by a fellowship in Allergy and Immunology. FQMS appointed another Teaching Fellow to replace him for a two-month period during the summer course. These three fellows collaborated on an annual project titled "Evaluating Patient Satisfaction with Medical Students' Bedside Learning at Gaza Strip Hospitals: A Cross-Sectional Study," which they submitted to FQMS and published in an article. In September 2023, while preparing to appoint two new fellows for the academic year 2023/2024, the war commenced, leading to the suspension of the programme during the final quarter of the year. Physical buildings were bombarded, and the academic year in Gaza was suspended. This programme was partially funded by the Orange Tree Trust.
The Conference Support programme continues to support medical students and young doctors by providing financial assistance for presenting their research at international conferences. This programme aims to strengthen the academic profile of Palestinian medicine and promote the development of medical research capacity. In 2023, three junior doctors were sponsored to participate in and present their research at a conference.
IUG Graduation Ceremony – FQMS supported this event to reaffirm its commitment to advancing medical education in Palestine and to endorse the accomplishments of medical students eager to contribute to the future of healthcare.
FQMS also assisted in supporting IUG with the re-accreditation of its Bachelor of Medicine programme. This included funding for the application submitted to the Accreditation and Quality Assurance Commission for Higher Education Institutions (AQACHEI) in Jordan, which applies the recognition programme of the World Federation for Medical Education (WFME) and subsequently the Educational Commission for Foreign Medical Graduates (ECFMG).
Medical electives programme resumed in 2023 after a two-year suspension due to COVID-19 travel restrictions. Rising global poverty, reflected in Palestine, has placed additional pressure on Palestinian students and beneficiaries of FQMS. In 2023, FQMS sponsored international training placements for five students from the IUG. Three students completed placements in Turkey, and two in the United Kingdom. This programme facilitated valuable learning experiences for Palestinian medical students and was funded by our partner, the Al-Asfari Foundation. Unfortunately, due to the outbreak of war, students were unable to travel, leading to the suspension of the programme and the reallocation of the remaining funds towards bursaries.
Due to the significant impact of the war on students, FQMS initiated a new programme to assist Gazan medical students facing challenges. These students, from Al-Azhar University and the IUG, who were abroad for electives, and conferences, found themselves stranded without support due to the war, separated from their families. In 2023, FQMS helped 19 stranded students. Additionally, FQMS supported 18 Gazan medical students studying outside Gaza by providing financial assistance to cover part of their living expenses. Unfortunately, surgeons and physicians from Oxford University were unable to make their planned trip to Gaza at the end of October 2023. Typically, they travel for two weeks to Gaza to engage in teaching medical students from both Al Azhar University and the IUG
Risk management is in place, including a subcommittee that regularly reviews the register and reports to the board. It is a standalone agenda item in board meetings. Additional risk management measures have been implemented and as part of this the three medical schools signed an addendum in January 2023. However, after some delays An-Najah University signed its MOU in November 2023. Funding resumed to An Najah programmes once the MOU was signed. The wars on Jenin and Gaza also heightened risks and disrupted our programmes, as detailed in the risk register.
For the preparation of the accounts included in this report, the Trustees thank our Operations Manager, Shereen Nather, and Treasurer, Ziad Dawas. FQMS extends heartfelt support to the Deans of the medical schools who are tirelessly teaching and working in challenging environments amidst the ongoing war and related circumstances.
FQMS extends its deepest condolences to the families of the doctors, professors, and medical students who lost their lives during the war. Additionally, FQMS hopes for the swift release of doctors and healthcare workers who are detained. Despite these challenges, doctors and medical students are demonstrating remarkable resilience and a strong commitment to serving their communities.
FQMS values its longstanding partnerships with multiple organisations. Juzoor for postgraduate training, and with the Madrinha Trust generously funds undergraduate scholarships and mentors deserving medical students in Palestine. The Asfari Foundation contributes to electives and bursaries, while the Bryan Guinness Charitable Trust, IAC, Yafa Foundation, and Orange Tree Trust provide crucial support to our educational programmes. These collaborations enable FQMS to successfully implement a range of projects aimed at advancing medical education, thereby significantly contributing to the development and enhancement of healthcare in Palestine.
Many supporters, who may not be specifically mentioned, have generously donated to the charity and volunteered their time and skills. Some have contributed financially through donations, while others have donated artwork and precious items. Additionally, many have assisted in fundraising events or initiated campaigns to raise funds for FQMS. The Trustees are grateful for their support and encouragement, without which much of the charity’s work would not be possible. We remain committed to enhancing FQMS in expertise and service towards its goal of advancing medical education.
FQMS and its Trustees are dedicated to collaborating with partners who share the same goals of developing strong medical education and future leaders.
Khaled Dawas
Chairman of Trustees, FQMS
Date
It is FQMS policy to make sure that the unrestricted funds are maintained at a level to fund a full year of activities and projects in view of the difficulties encountered in transferring funds to Palestine. As an example, funding for the substantial postgraduate training programme originates in the Middle East and is subject to significant delays.
However, FQMS is committed to rapid use of its charitable funds for the agreed projects and maintenance of as small a financial reserve as possible. FQMS will be increasing funding on several projects, as well as considering new key projects in the coming year.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
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.
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 order of the board of trustees and signed on its behalf by:
I report to the trustees on my examination of the financial statements of The Hanoon Foundation (the charity) for the year ended 31 December 2023.
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.
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe 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
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The Hanoon Foundation is a private company limited by guarantee incorporated in England and Wales. The registered office is 86-90 Paul Street, London, EC2A 4NE.
The accounts 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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. 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 are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
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 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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
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:
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
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.
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.
Included above is a £75,000 bad debt write off due to the debtor no longer being able to commit to transferring the money.
Support costs for students
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.