Tigray Development Association In The United Kingdom (TDA-UK)
Trustees, Report and Financial Statements for the year ended 30 September
2024
Charity Registration No. l 018315
Solomon Tarekegn
Independent Examiner
Chartered Certified A¢counf4nt

Tigray Development Association In The United Kingdom (TDA-UK)
Contents
Page
General Information
Trusiees Report
Independent Examiner Reporc
Statement of Financial Activities
Balance Sheet
10
Noies to the accounts

Tigray Development Association In The United Kingdom (TDA-UK)
Trustees
M5 Tiegisty Mengesteab Equbaezgi
Mr Teklay De5ta kassa
Mr Amanuel Berhe Arard
Mr Alemu Abreha Abay
Mr Hailekiros Gebrekidan Abebe
Mr Alema Gidey Kahsay
Ms Shewit Abay Hzkias
Ms Selamawit Gidey
Mr Teclay Teweldeberh2n
Mrs Eden As5ef2 Mamo
Appointed 2410212024
Address
TDA House
211 Clapham Road, Siockwell
London, SW9 OQH
Banker
Lloyds TSB
Sedgemoor House, Dean Gate Avenue
Black Brook Business Park TA12Ug
Independent Examiner:
Solomon Tarekegn
Associaiion Chartered Certified Accountant
7 Serenity ApartmenL I l Monarch Square, SW I I IAL
Chariry Registracion No.
1018315

Tigray Development Association In The United Kingdom (fDA-UK)
REPORT OF THE TRUSTEES of TDA-UK
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The Trustees present their report together with the audited financial statements of the charity for the year
ended 30th of September 2024.
The Trustees
Ms Tiegisty Mengesteab Equbaezgi
Mr Teklay Desta kassa
Mr Amanuel Berhe Araya
Mr Alemu Abreha Abay
Mr Hailekiros Gebrekidan Abebe
Mr Alema Gidey Kahsay
Ms Shewit Abay Hzkias
Ms Selamawit Gidey
Mr Teclay Teweldeberhan
Mrs Eden Assefa Mamo
Governlng Document
Tigray Development Association in the United Kingdom (fDA-UK) is constituted under a new trust deed
dated 5 March 1993 as amended on 16 February 2014.lts Registered Charity number is l 018315.
Objects, Misslon Statement, Alms and Actlvltles
Mlsslon Statement:
The TDA-U K is a parcner of Tigrdy Development Association International (fDA InL) an indigenous non-
governmental charitable organisation established in 1989 by the people of Tigray wilh Ihe intention of taking
an active role in all aspects of the region's developmenral endeavours, basing its, headquarter in Mekelle, the
regional capital of Tigray, Northern Ethiopi&
Alms:
TDA-UK joinily with its members and supporters has been actively engaged in assisting the developmenEal
effort5 of the people of Tigray. The association was established in 1989 by Tigrayans living in the UK with
the aim of contributing to the reconstruction of the Tigray region and rehabilitating its people who have
been displaced because of Ihe civil war. Some of the projects that TDA-UK has supported include the
construciion of 505 schools and 124 clinics, 165 water Supply srructures, 35 vocaiional skills Irainlng centr¢5J
79 credic unions, (focusing on women) and gran£ing scholarships to over 4000 brighc students. TDA-UK
also collected and dispatched thousands of essential books, hundreds of hospital beds, various medical
equipment and several computers and distributed them to the pertinenc schools. institutions and centres.
Organisation and Structure of the Association."
The Trustees have an overall responsibiliry for the governance and management of the A550ciation who
undergo the necessary inducuon & trnining. to ensure that they have adequaie managerial skills to run the
organisation effectively. Beside this, the Trustees are supporced by well trained volunteers who work in the

Tigray Development Association In The United Kingdom (TDA-UK)
rot2 System. TDA-UK has over 250 TJgr2yan subscriptions- paying & voting members who elect the trustees
as well as some associaies who are friends of Tigray.
Statement of Trusteerf Responsibilities
Twelve elecced trustees ofTDA-UK, of whom six are female, are responsible for the day-to-day management
of the organisation including rhe managemenr of the charity's properry (registered with rhe UK-Charity
Commission). To increase efficiency of the managemenL sub-commirree are set up that look after various
sectors: educational, health. property. membership mobilisation, consultations. organising events, fundraising
and collecting of esseniial & disparchable goods for schools and clinics in the Tigray Region of N. Ethiopia.
Recrultment and Appolntment of the Board of Trustees
TDA-UK'S trusiees are elected in a democratic manner every three years and thereafter often enrich the
management with skills & experiences garnered from various UK voluntary & governmental agencies. When
a cercain task or projects require a special expertise, the Trustees tap into their pool of qualified professionals
(within & outside the membership) who can readily avail their consultaiion supporL
Trustee Inductlon and Tralning
Ongoing workshop5 are organised on a quarterty basis to update & build upon the managerial skills & policy
knowledge acquired by previous training programmes. During such training programmes. the Trustees can
discuss how they have tackled some challenges, updace themselves with lacest government policles and take
notes of new managerial techniques, ways & means of responding to arising challenges and members,
demands.
Rlsk Management
The trustees are responsible for assessing potential risks and raking the necessary measures to ensure that
the organisation's activities will nol be jeopardised and hampered by any unforeseen hazard.
To mltlgate flnanclal Rfjsks
Trustees concinue to work hard to increase membership payments and donations, whlch currently account
for a significant proportion of non-rental income for the charity. Through excended office opening hours,
text and email prompts and organising events, membership payments are now on the increase. During the
period, trustees organised meetings and events to raise emergency and relief funds to help ViCEims of the
civil war in Tigray region of Ethiopia.
Strict guidelines are in place to ensure that all trustees compty with financial procedures in collecting rental
income. commissioning repairs of the property. receiving membership fees and donations. The trnnsfer of
funds to Tigray Region (benefiting various centres e.g., Kalamino High School) are done accordingly, following
UK government policy & iniernational laws. The guidelines also include internal control mechanisms and
compliance to the external audit standards & procedures of the land.
Achlevements and Performance
In line with the three years, strategic plan and the current crisis in Tigrdy, the priorities for the financial year
ending 30th of September 2024 were:
l. Continuing raising emergency and relief funds to help victims of the civil war in Tigray region of
Ethiopia
Support Ka12mino Speci21 High School (KSHS), which has been devastaied by the war.
b. Provide facilities to other community organizaiions and associations towards their fundraising
activitie5 to SUPPOrt the people in Tigray. particularly children and women who are directly

Tigray Development Association In The United Kingdom (TDA-UK)
affected by the war and facilitate the sending of donared health equipmenr that have been
collected from donors by sister communiry groups.
Register to HMRC and claim gift aid of £1 5.958 for the year 2020 to 2022.
2. Continuing refurbishing and assessing the possibiliry of developing the TDA House as well as
reviewing the lease contract that is going to expire in December 2024 $0 that future rental income
will be sustainable and maximised.
3. Planned to take the front property out for tendering and organise a small team to execute the task.
4. Recruiung more members and volunteers and execuung other adminiscrative tasks prompcly; and
5. Explore ideas how we can maximise our income and continue to gather information on bank accounts
who offer best interest rates.
In the financial year, i.e., October 2023 co September 2024, concerted effort was made to execute the
objectives mentioned above. Durlng this period, about £4.989 was rdised for the emergency and relief 10
help victims of the civil ¥Yar in Tigray. The fundraisin8 was made possible by the acrive participation of
volunteers from London and outside of London.
A properry sub-team vrns delegated to produce the cendering document co put out the fronc rented property
on a market and set up criteria to screen out bidders as well as Investigate the refurbishmentldevelopmentl
of the building 2nd proposed a prelimlnary floor plan of rhe building to members and will continue exploring
alternative ideas how to fund the projecL
Reserve Pollcy
The Irustee5 have established a policy whereby the unrestricted funds held by the chariry should not be
more than the amount that would be enabling it to carry out 3 10 6 months, main ￿Sk5 of the organisation.
At this light, the Trustees feel they would be able to coniinue the current level of reserve, withouc risking a
financial drop down, that would hamper or change the course of charity's main work. At present Ehe
unrestricted reserve is £138,165.
Plans for future perlods
Strateglc Plan
The trustees have developed three years operational straiegic plan and fundrdising strate￿, which
will enable the organisation to foresee and, sustain the services by securing funding from differenr
sources charitable funders to carry on its charitable objects. to participate in emergency & relieve
activities to support the victims of the devastating civil war In Tigray, and co supporr the
reconsiruction of schools as well as health facilities that are damaged and destroyed by the war.
Plan collaborative working with sister organisations and set up a dedicated team in areas of common
projects and the provision of emergency & relief services to support the people of Tigray as well as
focus on sustainable development projects.
To carry oijt. complete research of studying and expert assessmenL if the re-development of the
bui5ding is Yiable. on when and how to secure funds.
Approach projett proposal to reconstrutt or rebuild schools better by adding technological,
environmental and sustainability components thac have been destroyed due to the vrdr.

Tigray Development Association In The United Kingdom (TDA-UK)
Accounting Pollcles
The accounting policies adopted by the charity are detailed under Note #l O of the financial statements and
our audit work include reviewing the statemenu £0 ensure Ihac they properly reflect the underlying financial
record of che charity. Hence, there have been no changes 10 the accounung policies nor co its audiiing system
during this period.
Avallablllty of Assets to fulfll obllgatlon
The charity ha5 adequate reserve5 to fulfil its charirable obligations, and it is understood thac rhe
Trustees ensure chat all financial obligarions are met accordingly & sustainably.
All our financial reporrs are prepared and compiled as per the legal requirement applicable co the charities
in England and Wales for each financial year, giving a true and fair view of the organisation's financial activities
during the scipulaced period. In Ihis lighL TDA-UK Truscees, in preparlng those financlal statements. have
taken Ihe following measures. to:
Select suitable accountlng policies and then apply them conslsrently.
Make ludgements and esilmates thar are reasonable and prudenc trnnsactions.
State whether applicable accounting standards and Statements of recoTnmended practice have been
followed subject to any departures disclosed and explained in the financial statements; and
Prepare the financlal statements on the going concern basls. as our charity is a vibrant & ongolng
concern.
Evldently, the Trustees are responsible for keeping flnanclal records which dlsclose wlth reasonable accuracy
at any time the financial position of the charity and enable them to ensure thac the financial statements
comply with the Charities Act 1993. They are also responsible for safeguarding rhe assets of the chariry and
hence for taking reasonable measures for the prevention and derection of fraud and other irregularities.
Signed for and on behalf of the Trustees
Date." ,...
Name and Position of Trustee:
Tiegisty Mengesieab Equbaezgi
Chairperson

Tigray Development Association In The United Kingdom (fDA-UK)
Independent Examiner's Report to the Trust of Tigray Development Assoclatlon In
The United Kingdom (TDA-UK) for the year ended 30th September 2024. Charity
numberis 1018315
I report on the accounts of the charity for the year ended 3010912024, which are sei OUE on pages 9 to 14.
Responsibilities and basls of report
The chariry's crusrees are responsible for the preparation of the accounts in accordance with the
requirements of the Chariues Act 2011.
I report in respect of my examination of the Trustee's accounts carried ouc under section 145 of the 2011
Aci and in carry out of my examination, I have followed all the applic2ble Direcrion given by the Chariry
Commission under section 145(5){b) of the ACL
Independent examlner's statement
The Trustees have decided to have an independent examinauon carried out and l am qualified to
undertake the examination by being a qualified member of the Association of Chartered Certified
Accountant.
I have compleced my examination. I confirm thar no material matcers have come to my attenEion in
connection with the examination which gives me cause to believe rhac in. any material respecL'
the accounung records were not kept in accordance with settion 130 of the Chariues Act; or
the accounts did not accord with the accounting records: or
the accounts did not comply with the applicable requirements concerning the form and contenc of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requiremenr that the accounts give a 'irue and fair, view which is not a matEer considered as part of
an independeni 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.
Date:
14IFlgo2r
Solomon Tarekegn
Association of Chartered Certified Accountant
7 Sereniry ApartmenE I l Monarch Square,
London, SWI I IAL

ra
Develo
ment Association In The
Kin
dom
Statement of Financial Activities forthe Year Ended 30th September 2024
TDA-UK
Incoming Resources
Unrestricted Restricted
Total
Total
Notes
Fund
Fund
2024
2023
Membership
Other Receipts
Donation
7,201
15,958
2.492
7,201
16,644
3,148
3.273
436
8,504
1.210
2.822
66.590
891
96,800
176,817
686
656
Fund Raising Accivities
Bank Interest
3.273
436
Rental Income
93.900
98,515
93,900
124,601
Total Incoming Resources
26,087
Re50urce5 Expended
Charitable Coscs
12,546
12,035
12,546
12,035
32,733
176,166
496
Governance
Other resources
Total Resources Expended
24,581
24,581
209,395
Net Movement in Funds
26.087
73,933
100,020
(32,578)
Transfer between Funds
Fund Balance Brought Forward
Adjustment made during the priod
Fund Balances Carried Forward
112,078
1,846,608
1,958,686
1,991,264
138 165
920541
2 058 706
1958 686
All the Charitls octlMti•s ar• continuing.
The chariry has no recognised gains or loss other than the net incoming resiurces for the year.
The movemenr in reserves is shown above.
The notes on page I I to 13 form part of these financial ststements

Develo
ment Association In The United Kin
BALANCE SHEET ASAT SEPTEMBER2024
dom
DA-UK
Note5
2024
2023
Tangible Fixed Assets
i.n7.391
i.n7.763
Current Assets
Debtors
11.220
3.879
Prepayments
Cash at hand and in Bank
3.405
3,407
371.224
242.063
385.848
249,349
Creditors: Amounts falling due
with in one year
Net Current AssetslLiabilities
54,534
18.427
331.315
230.923
Net Assets
2,058,706
1,958,686
Accumulated Funds Account
Unresrrltted Fund Brought Forward
Surplus (Defiut) Of Unre5tric¢ed Fund
Previous Year Adjuscmenc to &Jrplus (Deficir) Lh)restr
112.078
IIXl.151
26,087
11.927
138,165
112,078
Restricted Fund Brought Forward
Surplus (Deficic) of Restricced Fund
1.846.608
73.933
1,891,113
1,920.541
2,058.706
1,846.608
1.958.686
We approved the Financial StaTrment and confirm thatwe hav￿ made a￿lIable all releventt records and
information for their preparnrion.
11 lorlao
&gThed on behalfof the Trrusrees 01...............
Igned
Trnsree Name
io

Devel
ment Association In The United Kin
dom
DA-UK
Tigray Development Association In The United Kingdom (TDA-UK)
Notes to the Financial Statements for the period ended 30th September 2024
l Accounting Policies
a) The financial statements have been prepared in accordance with applicable Accounting
Standard and follow the recommendations in The Statemenc of Recommended Practice -
Accounting and Reporti ng by Charities.
Basic preparation of accounts
The financial statemenis have been prepared on hiscorical cost convention and include the
resulu of the chariry's operacions which are described in the Trustees Report and all of
which are continuin£.
Incoming Resources
b) Voluntary income is received by way of donations and gifts and is included in full in the
statement of fi nancial activities when received (if any).
b l) Contribution from members as subscription is recognized as income when received.
Donations in kind are valued and included In income to the extent that it represenrs goods
or Services which would otherwise be purchased (if any).
d) Grant5 are recognised in full in the Statements of Financial Accivities in the year in which
they are received, or receivable, whichever is earlier.
e) Rental income is recognised as income in the period in which it is receiN7ble.
Restritted funds are to be used for specified purposes as laid down by the donor. and as
laid down by the trustees. Expenditure which meets these criteria is identified to the fund.
Unrestricted funds are donations and other income received or generated for the
charitable purposes.
Expenditure
h) Governance cost of the charity related admini5tr2tion costs of running the charity such as
the cosr of meetings, audit and statuiory compliance. They a150 include cost incurred in the
general administration of the chariry and which can not be directly attributed to the
provision of the services of the organisarion.
i) Depreciation 15 provided on all tangible fixed assets except the freehold buildin& at a rate
calculated lo write of the cost of each asset over its expected useful life. as follows=
Fixtures and Fitcin8S
25% on written down value
Office Equipment
25% on written down value
li

Develo
ment Association In The United Kin
NOTES TO THE FINANCIALSTATEMENTS
Forthe period ended 30 September 2024
dom
DA-UK
Unrestricted Restricted Total Funds Total Funds
Fund
Fund
2024
2023
2. Charitable Costs
Wages includlng Employer's NIC
Rates. Insurance & cleaning
Ligh( Heat & Water
Managemenc and Admin
Consaltancy Fees
Repxirs & Maincenance
Other office Expenses
5,520.81
3.148.74
5,520.81
3,148.74
7,473.54
5,673.99
1.200.00
1,05100
1.624.92
11546.47
1,200.00
1,05ZOO
1.624.92
12.546.47
3,825.00
14.697.05
1,063.55
32.733.13
3. Governance
Unrestricted Restricted Total Funds Total Funds
Fund
Fund
2024
2023
Management and Admlnstratlon
Oversea5 Donation-Accident Victim Relief
Contribution to school overseas
Fund Raising events, expenses
Accountancy Fees
Bank Charges
10,445.00
10,445.00
61,640.16
100.000.00
13,724.57
I,soo.00
89.70
12,034.70
I,soo.00
89.70
12.034.70
800.80
176.165.53
4. Other Expenses
Unrestricted Restricted Total Funds Total Funds
Fund
Fund
2024
2023
496.13
Depreciation
496.13
4& Net Income Resources (Deficit)
2024
2023
9.028.2
4b. Donations in kind
There were no donauons in kind during the peri(
5. Employees
The average number of people employed during t
13

Develo
ment Association In The United Kin
dom
DA-U
6. Debtors
2024
2023
Other Debtors-utiliry Bill
Rent Owing (IBEX)
3,878.69
19,315.53
19,315.53
3,878.69
6& Prepayment
Insurance Prepa>Thenr
Business Rate
1.932.53
1.472.05
3.404.58
Land and
Buildings
Free hold
2.182.23
1.224.90
3.407.13
Flxture5
Fittings and
Equlpment
7.Tangible Fixed Assets
Cosc at 1st Ocrober 2023
Addition
1,726.275.00
26,780.78
1.726.275.00
26,780.78
Depreciatlon at I st Ottober 2023
Charge for the year
Depreclation carried Forward
25,292.38
372.10
25,664.48
Net Book Value ai 30 September 2024
I n6.275.00
1 116.30
net Book Value ac 30 September 2023
1726 275.00
1488.40
8. Creditorj fa115ng due wlthln one year
2024
2023
Tenants Deposits
Renc Received in Ad￿nce
Other Accruals
Accruals - Tender Deposit
Audit Fees
8.966.66
10,067.00
8,000.00
26,000.00
1,500.00
54.533.66
9.200.00
9,226.70
18,426.70
9 Analysis of Net Assets
2024
2023
Tanglble Fixed Assetss
Currenc Asse¢s
Current Llabilicies
1,727,391.30
38S.848.22
54.533.66
2.058,705.86
I,n7,763.40
249,349.20
18.426.70
1958.685.90
l O Outstanding Legal Case
Subsequent to the balance sheet date. a post balance sheet event has arisen involving a dispute with the
tenant of one of the charitys resturant properties regardirvg the termination clause in their lease
asreemenL The matter 15 being currenrly handled bythe tharity's legal advisors. who reTr￿In oprlmisEiC
abouc favourable ourcome. However, should rhe case not be resolved in the charity's faviour. there is a
potenttonxi exposure to litigatton costs and compensation amount to approximately £60.000
13