The trustees present their report and financial statements for the year ended 31 December 2019.
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)
The Foundation for Al-Quds University Medical School (FQMS) was incorporated on 3 rd July 1997 as a company limited by guarantee No 3398543. FQMS received registration of it charitable status from the Charity Commissioners on 7 th August 1997 with the registered charity number 1063835. The principal charitable objects of FQMS are the advancement of education in the public field of medicine and in particular for the advancement of all aspects of the work of the Medical School at Al-Quds University. At the time of formation this was the only Palestinian medical school: the charity has since extended its work to support medical schools in Gaza and Nablus. In recognition, it adopted a working name in addition to FQMS: The Al-Quds Foundation for Medical Schools in Palestine.
This report covers the period between 1 st January and 31 st December 2019.
The 22 nd AGM of the Foundation, held on Thursday 10 th October 2019, was kindly hosted by Mrs Dalia Salaam-Rishani in London. Mr Khaled Dawas chaired the meeting. The remaining trustees for the period were Dr Nihad Tamimi (vice chairman) Dr Mahmud Bustami, Dr Rawya Charif, Dr Ahmed Massoud, Dr Awwad Awwad, Dr Lina Nashef, Dr Anjum Misbahuddin and Mr Neil Serougi. Miss Rita Leonard is the FQMS Secretary and Mr Reuben Ramanah is the Treasurer.
The trustees met at regular intervals in 2019. The meetings were held on:
6 th January
7 th April
23 rd June
8 th September
In between formal meetings, trustees conducted the business of the charity with monthly email contact. The Conference and Courses Subcommittee comprised Ahmed Massoud, Nihad Tamimi and Mahmud Bustami. Responsibility for postgraduate trainee affairs is held by Nihad Tamimi and the Madrinha Trust liaison is held by Khaled Dawas. Anjum Misbahuddin held responsibility for the medical electives’ liaison with the medical schools. Neil Serougi initiated the governance inspection. The annual dinner organising committee was led by Khaled Dawas and comprised Rawya Charif, Lina Nashef, Anjum Misbahuddin, Neil Serougi and Ahmed Massoud.
FQMS activities included support for undergraduates and postgraduate training. These include the following:
Support external teachers and examiners. FQMS again supported the Oxford surgeons and physicians on their annual trip to Gaza. This is a very popular fixture with the Gazan medical students and their tutors and comprises a week of intensive bed side clinical teaching in a variety of specialties. This trip is traditionally led by Mr Nick Maynard (GI Surgeon) and depending on Israeli permit issuance includes up to 15 experienced visiting tutors.
External student elective placements (for senior medical students from across the Occupied Palestinian Territories (OPT)).
Temporary student accommodation during clinical placements (Al-Quds University).
Purchase of digital anatomy training tool (Anatomage) for Al Quds University. This was a substantial project to purchase 2 Anatomage tables and the renaming of the hosting laboratory at the Al Quds Medical School to the “FQMS Anatomy Lab”.
Support for attending conferences.
Purchase of digital anatomy training tool (Anatomage) for Al Quds University. This was a substantial project to purchase 2 Anatomage tables and the renaming of the hosting laboratory at the Al Quds Medical School to the “FQMS Anatomy Lab”.
Support for attending conferences.
Purchase of digital anatomy training tool (Anatomage) for Al Quds University. This was a substantial project to purchase 2 Anatomage tables and the renaming of the hosting laboratory at the Al Quds Medical School to the “FQMS Anatomy Lab”.
Support for attending conferences.
Faculty development (IUG Gaza).
Bursaries for students based on merit and need (West Bank and Gaza).
Selection and administration of Madrinha Trust Scholarships facilitated by FQMS. In 2019, we selected a total of 4 students from the IUG and Al Quds.
Support for postgraduate training continued. Three more trainees started their subspecialty training in the UK in 2019. Trainees through our FQMS/Juzoor partnership (funded by the Arab Fund for Economic and Social Development) continued their training as follows:
Haematopathology trainee in Bristol (Southmead) – completed in December 2018 and returned to the West Bank in March 2019.
Paediatrician specialising in Paediatric Cardiology in Southampton (University Hospital) - started 2015. Has returned to an NHS post and is still being overseen in a mentorship relationship by FQMS.
Laparoscopic Gynaecology trainee in London (UCLH). Completed his training and returned to the West Bank in 2019.
Interventional Radiology trainee – started in May 2018 in London (KCL). He is due to complete training in 2020.
Respiratory medicine trainee – started in Southampton in May 2019.
Endocrinology trainee – started in London in September 2019.
Haemato-oncology trainee – started in Bristol in October 2019.
Rita Leonard has been the sole salaried employee since 2014 (full time since September 2016) at FQMS.
The FQMS annual fundraising dinner was successfully held in March 2019. Baroness Jenny Tonge was the keynote speaker and captivated the audience with her natural off-the-cuff style. Heba Zaphiriou-Zarifi was presented with the annual Benefactor Award for her long term generous financial and moral support of FQMS. Dr Khalil Issa, the Dean of Al Najah Medical School in Nablus, was the FQMS special guest and gave a brief update on the medical education scene in Nablus.
A new event was held in 2019. This was a Garden Party held at an outdoor venue at Imperial College in South Kensington. This attracted approximately 60 supporters and was an opportunity for networking, raising funds and keep the FQMS supporters updated.
A small lunch was held for a group of FQMS supporting artists in central London in the summer of 2019 as well. This was partially sponsored by the hosting restaurant, Heba.
Though held in December 2018, the Essex University Poster Event was not mentioned in the 2018 Trustee report and is mentioned here for completion. This event raised funds and also introduced university staff and students as well as local residents to the charity.
The trustees continue to take their responsibilities with regards to risk management with utmost gravity. Concerns have been raised by medical students in receipts of scholarships about some delays in the transfer of funds. These instances are investigated by FMQS and discussed at Board level. There are inherent banking delays which are outside the control of both FQMS and its main banker, the EAB (Arab Bank). Due to administrative delays at Al Azhar the Trustees contacted and agreed a new arrangement with Dr Maged Abu Ramadan (a respected ophthalmologist in Gaza and Al Azhar teaching faculty member) by which he will kindly oversee student contact with the Al Azhar students. Thus, FQMS will rely on Dr Abu Ramadan to help select students nominated for bursaries and electives awards. FQMS keeps a tight record of all transactions to ensure that end use is accounted for and documented clearly. A trainee in Renal Medicine and Transplant who completed her funded training in the UK in 2014 also posed difficulties. Her contract stipulated she returns to the OPT to work for twice the duration of her training in the UK. She remains in the UK and Khaled Dawas went to meet her in Oxford to reach an agreement. There was a verbal agreement for her to start paying back the fund monies she was paid however she has not yet agreed to document this agreement in writing and after making some small payments withheld further money transfers. This is an ongoing concern and legal advice was taken and actions remain pending.
For the purpose of maintaining and improving links with the FQMS medical school partners and Juzoor as well as monitoring end use of FQMS funds the chairman visited the OPT on 2 occasions in the period December 2018 to July 2019. The December 2018 visit to Jerusalem and the West Bank (accompanied by a mentor for a Juzoor trainee) included visits to Hebron to meet a recently returned Juzoor trainee working as a gynaecologist, and visits to the Al Quds and Al Najah medical schools where he met the Deans. A further meeting was held with the Juzoor director and team to deal with matters relating to the running of the subspecialty training programme. In June 2019, the chairman made a short trip to Gaza with 2 medical colleagues acting as external examiners at the IUG final year medical exams. During this trip the Chairman also inspected the FQMS-funded anatomy teaching material and the student transport bus at the IUG and met some of the students at the IUG and Al Azhar who were in receipt of FQMS funds.
For the preparation of the accounts, which form part of this report, the trustees thank our Secretary Rita Leonard and Treasurer Reuben Ramanah. FQMS congratulates the deans and all their colleagues and students for continuing progress in the face of immense difficulties.
FQMS is proud of its continued partnership with the Arab Fund and Juzoor. We are also very grateful to our partner the Madrinha Trust for funding generous scholarships (covering 100% of tuition fees and in its 5 year at 2019) and mentoring deserving medical students in the OPT.
FQMS extends its thanks to the elective students' host institutions and supervisors and to all who helped in their reception and placement. In 2019, many students were unable to travel to their electives because of continued travel restrictions in Gaza and the tight visa procedures in the UK.
Many supporters, not specifically mentioned, have made extremely generous donations to the charity as well as giving of their time and skills. The trustees are grateful for all their support and encouragement without which much of the charity’s work will not be possible. We remain committed to the development of FQMS in expertise and service towards the fulfilment of its objective of furthering medical education. FQMS and its trustees are dedicated to collaborative working with partners who eschew the same goals of developing a good medical education and leaders of the future.
Khaled Dawas
Chairman of Trustees, FQMS
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 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 on the financial statements of the charity for the year ended 31 December 2019, which are set out on pages 6 to 13.
The charity’s trustees, who are also the directors of Foundation for Al-Quds University Medical School for the purposes of company law, are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination being a qualified member of P T Minchell.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
examine the financial statements under section 145 of the 2011 Act;
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.
In connection with my examination, no matter has come to my attention:
to keep accounting records in accordance with section 386 of the Companies Act 2006; and
to prepare financial statements which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities;
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Foundation for Al-Quds University Medical School is a private company limited by guarantee incorporated in England and Wales. The registered office is 10 Queen Street Place, First Floor, London, EC4R 1BE.
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 a mounts in these financial statements are rounded to the nearest £.
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 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.
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:
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 p aymen ts 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.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Gift aid receivable
The average monthly number of employees during the year was: