HalesowentDudley Yemeni Community Association Annual Report and Financial Statements For year ended 31 March 2026 R¢g18(•r•d Charfty No. 1034937
HalesowentDudlry Yemeni Community A&sociation INDEX 31 MAreb 2026 Pale IAformatloll Ex¢¢u¢fve Commltt¢¢ '1 R¢port 2to8 Stalemeot of Finanelal A¢tivttie8 io Nol¢• to the Flll4n¢i Statemouts llto18 Indpenden¢ Eu•lA¢r Report 19
Halesowenmudley Yemeni Community knoeixdon Min4emeAt corn¢e Ch•lr Vk¢ Ch•lr Se¢r•lry Mr Saiff Salih Mr Mo-Ammar Abdo Mr Basheer Edhab Mrs Ibtisam Kwim Mr Kbaled Abdo N¢mber COJRM Meber *•d 14•d Vlee S¢er•tsry Charlty Numb¢r 1034937 Charlty Comspondene¢ Addr¢J• Halesowen Culftnj Ce Highfield ian¢ Hal¢8owen West Midlands B63 4SG Independent Ex#mlDer Gary Peter Brookes FCA Bsc 130 Wombourne Pvk Womt¥)urne S Staffs WVJ OLY Banken Barclays B8Dk PLC Halesowen Branch Dudley kna Group of Bra PO Box No 9 Dudley West Midland8 DYI IPP
Halesowen & Dudley Yemeni Community Association Executive Committees, Report for the year ended 31 March 2026 Th¢ Exwitiv¢ Committe¢ present their r¢iKYI and tt¢Aiunts for the year end¢d 31 March 2026 The Charitable Tnt is coostinited by Deed for the sKomotin8 awar¢nes$ of the Y¢meni culture and the Islamic Faith . advancem¢nt of education. Telief of wverty, and tho provision of recreational fllitieS in the intrrest of sociaI welfar¢ with the obj¢cl of irnproving the conditions of life for th¢ Mid inljabitants The prime focus of the a0¢1&tIon is * addr Bll these issues as f•r as they relate to the requirement of the Yemeni wpulation within the Halesowen and ld1¢Y re& This donc by the setting up ofan In1 Community ¢entre where vvious knft tiVItIeS arr4n8ed managed and perfornie Th¢ Executive Committee named on pa8eorte has served duringtheyear. Apwintment of Executive Committe¢ 1$ 8overned by the Trust Deed of th¢ chwity. The B¢)ard of ExKulive Committee is authorised to appoint n¢w Execthive Committee trg fill vInCle$ arisin8 through Mign10ft or death of an existing trustee. 7 tntte8 Are ¢hosen at the AGM by nOmin10n and sukniuent election. At the same time 3 more members are Cowopled of whi¢h two will women and will be r¢quir¢d to be involv¢d swific needs aris¢ throu8houl the year. New tnlee5 are inducted according to individual ryuiremonts thoy will be given a copy of the constitution, recent Counts and new¥lettery p)liciu Aftd wo¢¢dures. role5 responsibilities toBether with meeting minutu and pp¢rs. Appropriate tr&inin8 iy made Av&ilable where 4nd WI rwuire. ObJe¢ifvts aod a¢tt¥li The policy of th¢ Charirablo Trust ¢ontinues to Jeek ditIOnal fin¢¢ and supp)rt lo continue lo nm the proj¢¢ funded to initiate a review process to tUre the Tntst 4dequa¢ely Compli with the changing environm¢nt of the charity world and suificiently prepue t¢ Me the ¢lMll¢n8¢s aheJ. The Intstee$ ¢onfirni that they have complied with the duty in Se¢tion 4 of the Charities Act 2C)6 to hAve re84rd to the Charity Commission's neral 8uidan¢e on public benefit Yharities And Public Benefit". Our main activities Ind who ty help Ke &scriiKd below: . Aehl¢vements ptrformall Th¢ trust hos continued to pmvide a valuable rol¢ to the local community in maintainin8 tts high stllndards of Service and trenefits in m¢etin8 the incrwin8 nee& of the 8rowin8 Yemeni community numbered at gppro over 5(JXI. Th¢ ju¢SS of the new ¢¢ntrt built in April 2018 Iw cotttinually rcsuited in a yearly Increa of users from the wlder diverx ¢ommunity. In 2022 the Int hooourl And woud to re1Ve the Que¢Ds Award in reco8niiion for its volwitary s¢rvi¢e to the community. Thi3 is the highmt a¢¢olade avolunt•ry organisation rKeiv¢s in r¢¢ognition of its OUtstsndin8 work with the communty Th¢ trust h&$ Ix¢n busy throughout the financial year with a weekly series of pro8ramm¢s at th¢ n¢w modern flIlty. The excell¢nt modern fa¢ilili¢s have w>vidAI th¢ platfomi ryuired ts m¢¢t the ne¢ds of its users and b¢neficiarie8. It has )Vided the require4 wxity b) continu¢ with cuntnt pro8rammes implement new ojects dqJ¢rAdent on fimdio
Halesowen & Dudley Yemeni Community Association Executive Committees, Report for the year ended 31 March 2026 {toDtd) The on.goin8 WO8rarnmes we Lq follows: Ueen¢ed Veou¢ for Cfvll and Religious Marriqe4 In late 2023 th¢ tntyt was SuccfullY gr&nt¢d a mArria8e li¢ence to conduct civil and religious marri8go remonits at the centr. This service has proved lo be a vital and successful addition in me¢tin8 the nee415 of the wmmunity ID c¢ntraJ H¢soW¢n. Arnble L•ngw¢ el•Mes This is a vitsl ton8-terni pro8ramme that rn¢ets the demar of the ¢ommunity from knth Arabtc and Noft Ar8bi¢ $pxakin8 individua15. It s¢Tres a high numiw of benefJ¢iarie5 from youn8 Children to adults. Qryrqn Cl%Jses A pro8ramrn¢ of cl&%se5 that leaches the re&lin8 un&rst•ndin8 of Islam's Holy Scripture ill the ¢1453ical Arabi¢ language. The sessions ilUde adults Children's cla&se Dgy ¢tfvltl The trust arrni8es day trips al¥ltieS for familie5 WKI ¢hildrett which have proved very suc¢es¥fvl 8nd¢njoyablt for the community. NHS D(ab¢tu Prnudon Ary imwirtant p•rtnership ¢ju¢ing and wovidin8 vubIe advi¢¢ and guidanc¢ in preventin8 DiabeteA. Culturxl A¢tlvlile8 An important activity with the participation of the Ial Yemeni wmmuniry who so¢ia]is¢ and meet at the ¢entre to ¢eleErte Yemeni ¢uliure. Thts creates aftd builds iYid8cs of under5tandin8 with the local ¢ommunity. Th¢ return of Cultyral and Social ¢vents are invaluable with Activities held in p8rth¢rships with the police, Community and ¢du¢ational or8anisions to celebrate educAtional and inspirntis)nJl achievements. GCSE Arabk Clw• Working in PArth¢rship with a I1 high providin8 an opportunity for youn8 people to 8aift a qualifi¢ation in sp)ken knd written Arabic. Ple¢ of Wor4hl In 2021 the Rntrc PArt of the facility r¢Sted as • plrx of religious WOTship. Matbewldes Support cl Extra sUprt for young people outsid¢ sch(x)Is hours to assist with their GCSE ambitions for such a vital $ubje¢t He•lth AwreJtsg S¢MIo Workin8 in pArth¢rnhip with NHS and extern groups in pmviding Vil gQS5i0Th8 promoting healthy living and taking control ofyour health. Groups hirin8 the fllItIeS to ¢at¢rth¢ ne¢ds and demands ofthe lo¢al wmmunity within the surr(wndin8 are& PQ8¢ 3
Halesowen & Dudley Yemeni Community Association Executive CommAttees' Report for the year ended 31 Marcb 2026 (¢onid) lllterfltb Dwlogue. The t Iw built close friendship and trust working in Path11P with Ial churches, SCI0, wll¢8¢s and police in buildiTt8 Ixidges of understanding. This includes knving meetingS> wran8in8 Visits and providing pr¢s¢ntations of the work servwx avAilable to alL Adv1¢• & luforniallDn S¢ryke Thxs is a vital Ind irnimytsnt seryice to the t)th the Yemeni the wider communty du¢ to the language barri¢r. It provides an a¢rts$ to the community to help r¢solv¢ problems and hardship. Advice is givin8 on various i3su¢s such as: Employment Welfare B¢nefits Housing & Council B¢n¢fits Housin8 aCMMOdItIo Education Trainin8 Courses Tax Credits He41th Advice Immigration Passports Tran$lation (English to Arabi¢) Debt Advice. British Ntttionality Job Seirch OpportllDJd•J The ¢entre is dso used as a drop -in fa¢ility for memb¢rs of the community to ac¢eM infOrnlI0A for employment. Tr#thI wslo The Manwm¢nt Committee. staff and volunteers attended T¢l¢vant training ¢ours¢g to hélp further improve the rnnning of the organisatio This includ¢s safe 8wdin& teach¢r trainin& heahh and safety, rir¥t aidtrainin8. Youtb Prt)Je¢t Aclivhks The trust has prDvided I1VitieS and aw•r¢nw sessionq for young people covering a wide are& of issues. The trust was succ4$sful in receiving fundin8 of £20,0th) from Th¢ National Lott¢ry Community Fun*£ Th¢ youth centre building 18 curr¢rtdy l¢a5ed from the lo1 authority. The trust is Still Currently in final discussions with the lo¢al autlwity in rfft%8Otiatin8 a new lease I8¢nt to find a solution that will help the trust develop th¢ youth centre f4eility Its $urroundings The trustis proF¥)sing th new dclOPMent of a multi-us¢ $portins facility and also a youth centre.
Halesowen & Dudley Yemenl Community Association Exeeutive Committees, Report for the year ended 31 Marcb 2026 (co#td Women's Grrmp ProjeeL The trust wa5 succwful in receiving funding of £15.400 from Dudl¢y CVS which wjs brought fornard to th¢ financial year to cov¢r a range of activities such Ls svwing class¢s and exerti5elfitness s¢sstons for women. also IT sessions. This w&8 a yeaÈ S$S which the t is sourctn8 fier fundin8 to Me demand. A fvrther £1,000 of fill18 pmvided by the Bw¢lay$ Coffjmwiity srt Fund for women activiti&% of football and tennls. Chlldreu & Youth Summer ac¢ivIties#Mity Fund Ihy Thc trust was suc¢e%8ful in r¢¢eivin8 fundin8 from Dudley MBC of £2.500 for summ¢r tIVItIeS and a day during AUsU 2025. Providing fre4 activities and food for children and their fomilies. The trust was SU$$fijI in re¢eivin8 £1,5 from tJJdley CVS for a fAmity fun day "¢4k¢ not hate- project hi8hlightin8 community ¢ohesion. the &warcncss of ha¢¢ crime. Fltsus &JSlOILI The trust w&$ succo&rful in reIving fill]n8 from Sport En8lthd in March 2026. Th¢ proj¢4t "keeping fit" stRrted ift April 2026 providing exercise ¢lasses for women. M¢diatioffjlSupwrt S¢rwle• The tntst is now providin8 a mediation and support service to the commwiity to help discuss and r¢solve vari¢)US issues within the Community. Thts h&$ proved to be Constrtive and welcomed by th¢ ben¢ft¢iaries &Ad wider ¢ommunity. Bere#v¢m¢nt Support. A vuble 8UPPOrt ser4iU to help and l$t individuals and families during th¢ ditTi¢ult period of bereavement by off•rin8 8uidan and gUPPWt throughout WIM wuird. Oth¢r ¢tivititJ The trust hds beth) in making the fxilities •vail•ble for hire. The centre hgs been used for ¢ommunity me¢tin8s by oth¢r diverse groups in¢ludin8 Suryery use and visits by loc21 M¢mber Of ParliamenL Coun¢illors, NHS staff and educational 8emin8r5 etc. The tru also work3 in parthership with Wut Midlands p)li¢¢ as a third-paty rewrtin8 centre. Th¢ trust would not be able to provide $u¢h an ¢xteThsive Servi to our i*n¢fi¢iaries without the wtlling 8llPlY)rt staff who give their servi5 voluntsrily. p4e5
Halesowen & Dudley Yemeni Community Association Executive Committees, Report for the year ended 31 March 2026i¢o•td) Revlew ofbwlne The gross overall income for the ytsr was lower at £177.987 (cp 210.627 2025) and was predominat¢ly donations $pe¢ificaJly rtteived towar&8 the ¢onstnJ¢tion of th¢ Community Buildin8 and its planned extension. The overall day to day expendirure inGr¢ascd slightty to £173.798 (cp 169,9412025) in line with ttdditional $¢hool income and related exFnditure. In recent years the most of the restri¢t&l sury)lus fund8 Tesouw have been used to wuire and d¢velop th¢ cmer8ing fA¢ilities $lwA in the E418nc¢ sheet at £ g)1.770 k) date The trust Continues to d¢velop and be ambitio% in its plans to meet the new demands and challeng¢5 8h¢ad of an ev¢r changing so¢iai and economic ¢limate. The Queer6s Award achievement in 2022 is an important reColt10n in the vitsl work th¢ trust provides to dl its beneficiarie5. The trust recognis¢s the importance of maintainin8 a hi8h kvel of servi¢¢. Sin¢¢ the op¢nin8 of the new centre in 2018 OPWnities this h¥ created have b¢¢n immeasurlble, The trust is in discwtons and is due to finalise an agreem¢nt with the I1 authority of a new much improved land l¢ase A8T¢ement th4t will secur¢ the Ion8-¢erm future of the tsust for many 8enerntions. The tNst continues to develop and be ambitioiLI in its plans to m¢¢t thè new demaTrJs and ¢haIlen8es th¢•d of an ever ¢han8in8 so¢i¢l and economi¢ ¢lim41¢. The trust h&5 continued to source funds to Gover the operAtional costs. The ¢¢Trtre provides a modern hi8h-tsch facility that 15 a vithl rwuirement in attracting of8thiSAtionJ to hire for training and conferert¢es providing a viluable inwne stream. The trust h14 a m8de i conlmiunent to continue th¢ Luncheon Club Pro8rarnm¢ on a voluntary ba8is. Fundin8 will ¢ontinu¢ io be sow¢¢d. The trust is workin8 on 4 5-y¢ar Business plan from July 21724 in targeting th¢ fure opportunities Ind challenges Ahe. It is ambitious in its Pl of continuous gro Ind improvin8 its servi¢¢s And operntions to cater for the ev¢r4han8iftg so¢ial environm¢nL The incre&sin8 Yemeoi wpulation within th¢ borough has resulted in ever in¢ru8ing pressure8 on the ociation to catsrth¢ needs demands of the mMunIty. The Yemeni community is still a poorcommunity, And th¢ associ8tion has A Vital role in irnprovin8 the woswts and opwtunities of the current and futur¢ 8enerntion of Yemenis within the Dudley Borou8h. This is especially true in the fields of ¢dU¢at1g trainin8 and future employm¢nL However. we are now witnessing a 2ad 8¢nerntion of young Y¢meni$ achieving academic succe wduating from top universities. Th¢ ¢rusl is confident that they will aspire to step up and be th¢ role mod¢15 to E¢come wmmunity l¢adcrs to take th¢ tnL8t forward to the next level with a wider vision to r4e ihe locat community. The trst also hL8 the IreaSed rtsponsibility of ¢at¢ring the needs of other Arabi¢ 8Ex8kn8 Communities from Traq, Syria and North Afriw The number¥ inor¢asin8 each y¢ar with many r¢qiiirin8 ur8¢n¢ &%iist8n¢¢s of suppon to h¢lp s¢ttle in * new enVironnn( The trwt is continuously workin8with bx4 writers to sotsrthe rn4uired fimdin8 foracentre nwwrto m&nage a 8rowin8 operation at th¢ trust fxility th* h&8 now bxome a major hub servin8 the Icul Community. page 6
Halesowen & Dudley Yemeni Community Association Executive Committees, Report for the year ended 31 Mareb 2026(coutd) The tntyt Work extr¢mely hard and contributed kn a leadiD8 role in helpin8 to nurkn young people to 4¢ad¢mic success .Th¢ tnLSt is in th¢ prn¢ of completing and sOU1n8 fundin8 applicatiDrts to help meet tho demands and iftcre&%ed services of a modern facility. The tru# has tsken on an ambitious proje¢t ift dev¢lopin8 and fvrth¢r in¢reasin8 the wuÉred servicu ts) meet the demands of an ever incrusin8 Yemeni populAtion. The new ntr¢ has 8iven th¢ trust the ambitioD and confidenc4 to m¢¢t th¢ ¢1]1¢n8t$ ahead. This Frovid¢s tough challen8e for the association which the mwe4Dent committee and me[n[S alike will work hard in ensuring that the &uociation will Achieve its targets in safeguding the w¢ll_bein8 of the community. The trust is still in n¢8otiations with the k1 authority to discuss a lease arrangement cov¢rin8 A much wid¢r area that includes the current new build and jacent land that includes a youth lltre and an outdoor sporting facility. The tnLSt is looking to source funding ¢0 re8enerate an Area of land with a new reGr¢ational and modern sN)rtTng facilty that will Lrcome a major venu¢ to a wider community. The Inst is ntinuOuSlY asseswj by w01n8 porti¢s mle up oCExe¢utive Committee, Volunte¢T84nd ExtemAI parti4 acting in a nsultIve capacity. Thes¢ VIewS cOr all aspects of the Trnst includ&n8 the 8overnitt8 documen¢ management and wlicies of the trust. Cumnt S¢rteLV The tnLSt is waYS in th¢ p)S$ of completin8 fimding •pplIlOnS to meet th¢ needs and d¢mqn(L8 of runnin8 modern fa¢ility. Th¢ trust St¢ income Stre4m from the hire of th¢ facilities .Th¢ ¢¢ntr¢ ha5 b¢en dependant ort many volunteers to work at the ¢entre to ¢ontinu¢ the necessary $ervi¢A$ urgentty required by the mmunity. Core fjnding is imwative for the ntInUatiOn and the building up of thi5 emergin8 valuable resource. Th¢ trnst hL¥ matntained to corttinu¢ voriotLS proj¢cts su¢h &s the lunch¢on ¢lub voluntsrily until further fundin8 IS SOUT¢ed. The trust hLS i¢en successful in sourcin8 fundin8 for youth projects and 15 gurr¢ntly workin8 with bid . writers with applications to secure fundin8 to continue current projxts and also for firtute projects. Th¢ trust is ¢urr¢ntly renegoliatin8 a new lon8 terni lease a8re¢ment that will further stren8th¢n its position to source Ions terni fundin8 on vitsl smices and proje¢ts. A major priority will th¢ tential redeve10Frt0f the Youth Centr¢ $it# and its surrounding5. N¢goti81ion3 are still on-8Qln8 with the lo¢al authority with regards to its future the fundin8 source required for tho necessary work to Teg¢n¢Tate the site and to build a new youth and sp)rtin8 f4¢ility. The trust will always Continue lo mthximiw the huge p)tential of the c¢ntre by marketin8 its exlIent Conferen f111t1¢S for hire. This will Wentially IreaSe the ineomt revenu• substantially over the next financial year. The Ambitious plans for th¢ development of thc a530Ciation is of parajnount imkK*nan¢e to its long terni 8uc¢es3 in improving the providin8 the urgent seTvi¢es ThiuirrAI ¢atering fsx the ever changing needs of th¢ Y¢meni c4Mnmunity and wider lo1 diverse communities. The n¢w modern facility with a comfortabl¢ &S11e environme for all .will provide th¢ injection required in helping the association to achieve its aims and objectives by 0Viding a platforni for th¢ Y¢m¢ni the wider community tn helpin8 to itnwove their quality of li
Halesowen & Dudley Yemeni Community Association Executive Committees, Report for the year ended 31 March 2026(¢frntd) Riskn and Rdervej Policy The trust would value embr8cing proj¢¢ts and schemts that leave scope for Some K¢umulation of funds for working pital and contingent liability reqiiirements. As thee4sh backed reserves are relattvely low the weTV¢8 policy is to fully utilise thes¢ fimds Is working capitsl given th¢ familiar probkms of grants after fuwKial otnmitments have iwi made. Th¢ invalu&bl¢ lon8 terni statutory ¢ore fundin8 ts imperative for the ¢ontinuation and the buildin8 up of this em¢r8in8 valuable ¢ommuAity reSOUT¢e. Golng Con¢er• Th¢ Exe¢utive Committee coftsid¢r that aftermaking enquiTe4 they have a re&wnabl¢ ¢xpe¢tation thth• Trust has adequat¢ resour¢es to continu¢ in opeTattonal exist¢n¢e forthe for¢¢able futur¢, A¢wrdin8ly th¢y ¢ontinu¢ to adopt the going concern bLS in pr¢parin8 the a¢a)unts. Statem¢•t of Exe¢•dve Commlttee, RMpowibiUtle# The Executive Conunittee are required uthr the constimtion of th¢ ¢lwity to pre fthan¢iAi stthments each finan¢ial year which give 8 trne knd fair view of the stth of affairs of the charity and of its r¢sults for peris)d. In preparing those financial $¢aiements th¢ Executive Committee required to.. (4) Select suilable *c¢ountin8 plicies and 4pply them ¢onsistently. (b) Make jud8ements and estimates that Ire r¢wnable and pnthnL The Executive Committee resp)nsibl¢ fol keeping woperxcounting rvA)rds whi¢h dig¢lase with re&8onable curw at time the financial pxitioft of the Chariry. They are also responsible for safegu4rdin8 the of th¢ charity and hence for taking rea9xle steps for the prvvention and dete¢tion of and oth¢r ine8ularities. Approval Thi$ r¢port WAS approved by th¢ Executive Committee onlo Au8USt 2026 4nd sis1 on their be1]f. NAME ALr1Htrla).I)..fij TAKÈ12_-fvSuRE R Pa8¢ 8
H41esoweDIDudley Yemeni Community ACiation Statement of Financial Activities for tbe Year to 31st Mareb 2026 Tl• Utr•slrleto4 Dt¥i¢d T•tsl F• T•tsl F#Adi 2026 202S DOltIonS 20.758 84.495 105253 140,826 Charitable actlvlties 64.887 7,847 72,734 69,801 TOTAL 85.645 92.342 177,987 210.627 Expenditsre Charttable A¢tivities 102.487 71Jll 173.798 169,941 TOTAL 102.487 71Jl I 173.798 169.941 N¢t IDeom• (16,842) 21.031 4.189 40.686 Tr•ngf¢r offvJdJ 7.473 (7,473) Totsl brougbt f•rnrd 1.071.981 28.839 IcK).000 1.200,820 ,160,134 Total thndi urrhd fornrd 1.062.612 42.397 100.000 1,205.009 1200,820 Th•rn w¢re no re¢ognlyed iiloj or Iws¢s for 2026 or 2025 o¢h¢r thall th¢ lllelud¢d the Fh#tteil A¢tivitl
alesoweDIDudley Yemeni Community Associatio Balance Sheet as t 31st Mareh 2020 21r25 202S Taogibl¢ ass¢ts li 991,770 .014,472 Cllrrnnt amets Debtors Cash at Bank and in hthd Total Current &8sots 12 14 11405 202,WJ 215,404 4,904 183.494 188J98 Creditors: arnounts falling due within one year 165 2,050 Ne¢ current assèts 213239 186,348 Net As1¢ts 1205,009 1300020 Fund¥ of the Cbarlty Unre#lTleted F•nds Deslgjatsd FuDd R•strl¢ted Fund• 15 15 15 42,397 i 00.wo 1,062,612 28,839 ioo,o 1,071,981 1205,009 1200820 Approved by the Executive Commit1¢¢ on Ill8st 2026 oo their bebalf NAME .Mfi...fr•p.w.Atr4..wNLI - CHAIRMAN . pwlo
HalesowenlDudley Yemeni Community ASsltiOn Notes to the AccollDts for the Year to 31st March 2026 B•JLq ofprepayadon of A¢couNts Th¢ clwity ¢onstitutes a publi¢ benefit entity ag d¢flld by FRS102. Th¢ rUwLa1 statemènts have been prepared in ac¢ordan¢e with A¢¢ounting And Reporting by Charities: Statement of ROrnmended Pr4Ctic¢ (SORP) applicable to clwities preparin8 their in Irdanc£ with the Finan¢i41 lieporting Slandard 4pplic&bl¢ in the UK and Republi¢ of Ireland (FRS102} second edition published 2019 and th¢ Charities Act 2011 and UK Genernlly ArPIed Practic¢ as it applies from l January 2015. b) PreparAtlom of ¢k¢ Ae¢ounts on A piDz ¢ouern The tnte¢S Gonsider that providing 5talutory rtp)rts •re favourable funding criteria appropriate and fair the charity ¢ould ¢ontinu¢ to be a 80in8 ncenL Fun Unr¢$trict•d funds are in¢ome fijnds which are to be sPt on the ¢h•ritys 8enerLI purp)se. Ruirfeted funds comprise of two elements :. DeJliAated fundg èarnwked for th¢ use of Ttlaun¢hin8 operations and staff sal8ries a) in¢ome which may bp ¢xpended only on thos¢ r¢Jtrict&4 obj¢¢ts provided in th¢ terms of the trngt or bequ¢st b) donations or 8rants re¢¢iv¢d for a I1r1¢ object or invited by the ¢har?ty for a specifi¢ objeGL The funds may only be expend¢d on the sp¢cifi¢ object for which they w¢r¢ 8iven. Any balwKe remainin8 unsp¢nt at the end of each year must be carried forward u i balance on that fund. Th¢ clwity th$ not usually inv¢5t seporately for ¢a¢h fund. lllcome Planned 8ivin& coll¢¢tiorts and donations are recognixd when rec¢iv¢d. Tax refunds are reco8nised when th¢ Incomin8 resource to which they relate ig received. Grants and Legacies are a¢¢ountrd for when th¢ ¢harity is legally ¢ntided to the amounts du¢. All other incom¢ is recognised when it ts receiv&ble. All tn¢omin8 r¢sowces wunted for sross. R¢Vrett expended Grants and donations are accourtted for when paid over, or when awarde4 if that award creates a binding of ¢onstru¢tive obligation on the Charity. Amounts received specifieally for mission are deali with as rrstri¢t¢d funds. All oth¢r expenditur¢ is B¢n¢Tally reco1&¢d when it is incurrtsj and is aUted for 8ross. DoDat¢d Mrvlee8 A•d fa¢lUde• These are only included in incofftin8 resources with eqUivent amount in re8our¢e8 ¢xpnded whère th• ben¢fit to th chArity 13 reosonably quantifiAbl¢. me4surable and Mer141. Equipmeot Is capitalised if it ¢an be used for more than one year, and at1¢4 £1.O(K). They are v•Jued at offi equiprt¢nt @20% on a redu¢ing baiwKe basis Vehicles @25% shight lin¢4 l>asis L¢8sehold improvomoots @2% $tr4i8ht line b15 Leagehold Building @ 2% strAi8b¢ line b1$ PO88 11
HlesoweDIDudley Yemeni Community Association Notes to the A¢eoullts for the Yr to 31st March 2026 CT¢dlton and prnvtsiD Creditors and provisi0th8 are recognised where the ¢hwity h&9 & pr¢sent obliwion rv$ulting from A past ¢v¢nt that will probably sU11 in the trfer of fuThd¥ to a third w Jnd the amount due tt> s¢ttle obligation can be m¢ured or estimataj reliably. Cr¢ditor8 and provi¥i0Th8 ore DOrn)alty r¢¢o8nised at their s¢ttl¢ment amount aft¢r allowin8 for any Irade discowits due. Gol•t Couc4rn The Trustees ¢onsid¢r that tho tharity rcmains viable for the yeu ahead Govern8n eo•ts Includes c08ts of the PrepatIon and exllmination of statyrtory ac¢ounts, the ¢c4ts of TnJsteO fDeetin8S And eost of any l¢gal thi¢e to TnLsts#5 on governance or constitutional matter& SuDMirt cts Supwirt costs inelude ¢entrd fijnctions and have be¢n l0¢&t¢d to activity ¢ost ¢4t¢8ories on a buis consistent with th¢ of re80ur¢¢s. VoluDt¢r h¢lp The valu¢ of Any voluntary help re¢eived is t includ in th¢ pttounts but is des¢nl>ed in th¢ Trugtses, annual reprt page12
HalesowenlDudley Yemenl Community Aswciation Note8 to the Aeeounts for the Year to 31st March 2026 2. Income from Donxtion¥ 2026 2026 2023 Restricted Umre4trAeteAI Funds Fund$ Notsy Total Totsl (kneral and Building Proje¢t Small grants Evenl Contributions Youth Grts 78.852 78,852 20,758 5.643 71.750 20.900 3.176 45,(M)O 140 20,758 5,643 io 3. In¢om¢ from charltable aetlvltles Member5 f Sundry Income Room Hire Arabic Studies Fees 1,685 3,4 2.672 1,685 3.490 2,672 64,887 72.734 1,705 3,805 17.040 47,251 69JOI 64,887 7.847 page 13
HalesoweD/Dudley Yemeni Community Association Notes to the Accounts forthe Year to 31st March 2026 4 Charttable a¢dvltieJ ¢xp¢ndltsre 21Y26 2026 2026 R¢stri¢ttd Unreslrf¢ted Total 21ns Total Centre Acdvltie• Direct Costs Supprt 40J64 8,423 48,787 40,364 8,423 48,717 54275 J3.674 67,949 knblc School Tea¢her8 and Tutors Direct Costs Support 44,417 12J41 2,992 59.750 44.417 23,744 12J41 12,707 2.992 23 59,750 41,674 Other PrOje¢A¢11tI Dir¢ot Costs C¢ntro Dewe¢l10rt 41737 41737 22.524 65,261 37,794 22,524 60,318 22.524 22,524 41737 102487 71Jll 173,798 169.941 5 Human Resourcea Direct Cojts 21)26 2026 2026 2026 2025 Ar•bk School Other ProJ•tts Centre Total Total Teachen and Tutors Rent Water Rates & In8twanco Heat & Lit Caret2ker, ¢I1n¥ & maintenan¢ Premises and rop8irs costs School Matsrials Travel exp¢nses Outing & Events Sundry expenses Expensed Low Cost equipment Volunt¢¢rs trainin8 and travel ¢(ts Trninin8 RKTUitmeftt and Telatsj cLts 17,307 i(5 5,530 4.139 2239 44,417 1,765 370 17215 78,939 3.830 8,783 6,031 3,621 3,539 73 8J37 354 218 51] 295 751 3.782 20J39 68,116 3,333 9,156 8248 4,259 3,688 272 4,68S 883 952 3.539 430 73 7961 205 218 40 250 19 376 149 4,021 1.719 61 471 45 132 1.026 2,569 20208 42281 ,l47 18,901 Operational Artivity costs 131 40J64 758 pago 14
Hal¢enMdIry YemeDi Community AMociation Notes to the Aeeounts for the Yer lo 31st Marrb 2026 6 Support Co$ts 2026 21n6 2ill6 Y•uth ProJKts 2026 21n5 Ar M•lrt CMtr¢ Totsl Toial Printhi8 Ststts)ny & P•¢ D¢prKiation of Equipn¢nt 1.170 2274 3.158 178 178 222 301 449 408 1,186 2.085 1.944 712 935 998 585 585 2245 4221 688 456 5.365 10,149 1.423 2.992 450 11,871 19,124 Supponc4Jts are alloce4 th tht Vario proje<ts on * b¢Jt fit ciiteri& Th# exeartive ottenw to lfi ineomin r¢soW with di Ch1tte costs with the hi•K¢ ofanilfjble itwne be4n se¢ winsr wpport ¢oJts on a rtmt 148 899 153 IT and CIMnput¢rs costs Miscellrneous Offi¢¢ exp Prof¢sslonLJ und Gov¢rll This has tended to work w¢ll to dat¢ the wojoct eXPdI q much mor¢ Objti¥¢ Orwrt costs Allocation wlll n¢ to b• uKd. The ompuwl¥d pxk•8e dom aJ5iSt the ExtiVe Committee in thls proc¢ss 7 GoYenbi4¢¢ Costs 1026 2026 Rogtrleted Uarutrleted 2026 Totsl 201S Totsl Trus TrnY¢l $ts Charity Advijor Solicitors Buildin8 Survey Profe1011 F¢u fundTrixr Indep¢nd¢nl Ex4min•r plus softwsre 2.4Cw) 456 2.4L 456 4,119 500 689 689 I,ni 4.676 2.410 SJ65 2,21J) 10,149 8 N•t moY¢m¢nt l* for tb• y•ar 2026 21ns Th¢ rt•t rnovqm¢nt in thnds for the yw is statsd th ch¥8in8: tkpr¢cialioft of tangibl¢ Independen¢ ¢xaminers acciyjnts omipilwion and report Ind Qb$ softw6 22,702 22,746 2.410 2,050 9 Trnstet Expe• Other th4D r¢imburJ¢d Ghrtiy projrrt Costs IMI trltyl¢e receiveAI 385 10 Staff Co No r¢muneration ptd to th? truthes irt ye Grosi Salarie8 NHI Employtrs Pension ¢oJts 26 2•25 65,488 4258 581 70J27 0.199 2278 581 63,058 Thero wem a rnmib¢r of pKt tim¢ Ipt) workndwin8 thE year Tutvri •ll pt Admin Centre clea I C4r¢tsk¢rlboth pt) io 10 p4¢ 15
HalesoweDmudley Yemeryi Community knociation Notes to the Accounts for the Year to 31st Mareh 2026 11 Flxed A8s¢ts IeId land Furniture & And prmi•a Eqllipm¢At Tot1 CoJtlV&ln¢ - as at l April 2025 1.126202 35,760 1.161.962 DispoMI -w31 Mar¢h2026 1.126,202 35.760 1,161,962 Deprtci•th)o . &4 #t l April 2025 112.62Q 34.170 147,490 . eh•rt¢ fw the y Dispoyl - # tt31 March 2026 22.524 178 22,702 135,144 35,048 170.192 Nèt book v*lu¢ a¢ at 31 Manh 2026 991.058 712 991,770 N¢t book v•lue At It l April 2025 1.013.5 1.014.472 Th¢ trust¢¢3 have awecd that the now ¢ompl¢ted le1hOld prcperrj will be profemionai valued at the end of the 2026Q7 fLnwKiai yw. 12 D•btors And Prep4ymeDts 2(n6 2025 12.405 12.405 13 cr110T1. Amoullts falllmg dlle withlm o•¢ y¢Ar. 21)26 Accrua 2,165 2.165 1050 1050 p4e 16
HAl¢sowenlDudley Yemeni Community Assoclation Notes to the Accounts for the Year to 31Jt Mareh 2026 14 B4llk & Casb A¢¢ouuts 2(U6 2025 44.081 35.586 147.809 Depo$il wc¢yJnt ( Bulldin8 fund) P¢tty C& 158.867 99 IBJ 15 Rutrl¢t¢d FDDd Movem¢llts Fund Bal•n¢ rrled ronv•rd RegtsUrto Reg04r Fufjd Tr•nsfrr ¢rrf¢d fonvird CApl¢l Buildin8 996,123 996.923 G¢Nernl ProJKts Luncheon Club 114 114 BL Awards For All & West MIdld8 Police Commimioner Youth ProJts New proj• Arabi¢ S¢hth)l Cla 13.706 15.400 45.838 1.071.981 18,fJ)O 24.737 59,750 102.487 4.294 3.179 20,758 64.817 85.645 14,600 50.975 1,062,612 7.473 UAr¢strlctrd Pund$ 28,839 92J42 71Jll (7,4rJ) 42J97 Desi8nat•d 100. 100,( Tot41 fun 1,200.820 177.917 173.798 1205.009 N¢w proJe¢ts: In¢lud¢J £14.61)O re¢•lv¢d for 181 Kw Fit PToj¢£¢ to h Mrvie•l in n¢w fin4n¢lal year These ndS have E¢en e4rnwk¢d ty complemcnt fimdiDg applic}0 for deVeloent of the youth and Community centre nX 16 Rel¢ed Party Trwetious Nora Thafer, on¢ of th¢ trust¢es rellN rxei¥•l £3.612 fr the ¢¥rl¢d lt in tho Arabic School Sqr4h Abdo Li a relat1 oftruste¢ Mo•Amm Abdo Ind re¢¢ivtyJ £6.056 forthe oried o in the Arnblc Sehool MAThvan Bthlli £39 Tra1 expwm Ibti94m Kassim reirnburya for Youth Proj¢¢t Activitu £5.962 Other tryJtr¢ reiativo A Bakalli r•imbws¢m¢rti of £J210 A Abdo reimi¥Jrsem¢rrts of £3.520 D Abdo re1mbursw of £235 pqF 17
H#le8oweThtDlldley Yem¢Di Community A811th1 Notsa ts> the Accounts for th¢ Year to 31yt March 2026 17 PrIoryr SOFA ¢ompgriwn Statement of Finan¢ial Attlvities for the Year to 3l8t March 2025 T•1 hwd• lu¢om• 6S.9(KI 74.926 140.826 Ch•xit•ble #rtivlth• 47251 21550 69.801 TQTAL 97.476 210.627 Eypendlturt Chthtable A¢tlvlti¢ 79.468 90.473 169,941 TOTAL 79,461 90.473 169,941 33.683 7.003 40.686 Tot1 foAd• brougke tomtd 1.038298 21,836 1.16Q134 TotAi fMAd• ¢ArrI ton¥•rd 1071981 21.139 In1Sne with the requirtmrnt of P•rngrWI 9.11 ofFRS IIY2 A8w*t¢ donadons fn)rn truitm 1th1 Pie1 (71tt totsj) oftheorderof £2,772 All w¢rn wIthO ndlIk P4r18
Halesowen & Dudley Yemeni Community AssociatlOD Independent Examiner's Report to the Executive Committee for the year ended 31 March 2026 I report lo the charity trustrcs ott my examination of the &ccounts of the ¢harAty for th¢ Ye end 31 March 2026. which are set out on the pagcs 9 to 18 Re#pon8lblliliu buil of the report A3 the Charity's trustees you Ère responsible for the prepalOn of the accounts; and ¢on5ider that the audit requiremcnl of scction 144 (2) of the Clwities Act 2011 (the Act) do¢9 not apply and that an independent examination is needed. It is my r¢sponsibility lo examine the accounts under seGtion 144 (2) of the Act and stste on the bui8 of procedures specified iti the DirectiotLS given by the CFAafity Commissioners under section 145 (5) (b) of the ACL whether particular matters have come to my attention. IDdep¢ndeat ¢xAner,l Jt•temeDt In conne¢tlon with my completed examination. I confirm that no material matters have come to my attention in connection with the examination 8ivin8 cause to believe that in any matcrial respect: A¢¢ounti08 records were not kept in respe¢t of the charity as rcquir¢d by section 130 of the The accounts do not accord with those Tecilrds: or The accounts do not comply with th¢ applicable requirements concerning the forni and content of accounts set out in the Cljarities {A¢counts and Reports) Regulations 28 other than any requÉrement that the accounts give a tn and fair view, whi¢h is not a matter nsidered u plrt of an iadeKtthnt examination I have no concerns and have come across no oth¢r matters in connxtion with the examination to which attention should b¢ drawn in this rewrt to cnable a proper understanding of the accounts to be reached. Petsr Brookes Fellow of th6 Institute of Chartered A¢wuntants of F81nd & Wales 130 Womb)urne P4rK Wombourne. South Siaffs WV5 OLY IP. Au8USt 2026 PA8e19