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← Fundacao Focus Assistencia Humanitaria Europa

2024-12-31-accounts

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA

(FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

CONTENTS

Page
Legal and administrative information 1
Report of the Trustees 2 - 7
Report of the Auditors 8 – 10
Statement of financial activities 11
Balance sheet 12
Cash flow statement 13
Notes to the financial statements 14 – 22

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees and Directors Rahim Shamji (Chairman)
Imran Bhatia (Vice Chair)
Afsane Jetha
Ali Eqbal Rupani
Omar Aminmohamed Pabani
Shabrina Jiva
Salim Assrafali Remtula Givá
Founders Yasmin Bhudarally
Aiaze Mitha
Naushad Jivraj
Company Secretary Imran Bhatia (Vice Chair)
Registered office and principal The Ismaili Centre
operating office 1 Cromwell Gardens
London
SW7 2SL
Telephone: 020 7590 5499
Company number FC019123
Charity number 1054174
Auditors UHY Hacker Young LLP
Quadrant House
4 Thomas More Street
London
E1W 1YW
Bankers Lloyds Bank Plc
39 Piccadilly
London
W1V 0AA
Solicitors Fieldfisher LLP
Riverbank House
2 Swan Lane
London
EC4R 3TT

1

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees present their report together with the financial statements of Fundação Focus Assistência Humanitária Europa (Focus Humanitarian Assistance Europe Foundation), hereafter referred to as FOCUS Europe for the year ended 31 December 2024. The financial statements have been prepared in accordance with the requirements of the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ (SORP) in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS102) issued in October 2019 and the Charities Act 2011. The report and the financial statements also comply with the Companies Act 2006 and the Civil Code of the Republic of Portugal as well as FOCUS Europe’s governing document.

LEGAL STATUS

FOCUS Europe is an entity incorporated in Portugal (register number 503904090). The governing document of FOCUS Europe is its Statutes, which incorporate all relevant provisions of the Civil Code of the Republic of Portugal. Subject to paragraphs 1 and 2 of Article 33 of the Civil Code of Portugal, the proper law applicable to FOCUS Europe is English Law and FOCUS Europe sits under the jurisdiction of the High Court of England and Wales.

FOCUS Europe was registered as a charity under the UK Charities Act 1960 on 2 April 1996 (charity number 1054174). On 16 April 1996, it was registered as an overseas company having a place of business in the UK for the purposes of section 691 of the Companies Act 1985 with company number FC019123 and as a UK establishment of an overseas company on 1 February 2011 with establishment number BR011601.

The principal operating office of FOCUS Europe is in London, UK, from where the operational and financial administration activities are carried out.

BACKGROUND

FOCUS Europe is part of an international group of organisations known as Focus Humanitarian Assistance (FOCUS). Founded in 1994 by the Shia Imami Ismaili Muslim community, FOCUS currently has offices in Australasia, Europe, North America and the Middle East. As an emergency response agency, FOCUS provides humanitarian assistance and disaster risk management to vulnerable communities located primarily in the developing world. FOCUS seeks to enable communities that are prone to natural or man-made hazards to reduce risks, vulnerabilities and build resilience.

TRUSTEES AND ORGANISATIONAL STRUCTURE

FOCUS Europe is organised as follows:

----- Start of picture text -----
Board of Trustees
-
National National National FOCUS
Committee Committee Committee Europe
France Portugal UK Staff
----- End of picture text -----

A Board of Trustees, appointed by the Founders of the charity, governs FOCUS Europe. The Founders appoint Trustees, who are chosen for their relevant skills and experience and are required to govern FOCUS Europe in accordance with the provision of the Statutes. Trustees are provided with an induction programme on their expected roles and responsibilities upon appointment and continually thereafter through a series of formal and informal discussions and presentations by the Founders, senior professional staff, past Trustees and other external functional experts/consultants. The induction also includes information on the role of charity law.

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FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees in office during the year 2024 and at the date of this report are set out on page 1. The Founders at the date of this report are noted on page 1. The Trustees are also registered as directors of the overseas company at Companies House in England and Wales.

The Board of Trustees is responsible for the overall strategy and direction of FOCUS Europe. Trustees give their time on a voluntary, unpaid basis. The Board of Trustees meet in accordance with the provision of the Statutes. During these meetings, the Trustees deal with administration, finance, operational, legal and compliance matters.

The Board of Trustees have appointed National Committees in Portugal and the United Kingdom whose primary tasks are keeping the public aware of FOCUS’ activities and implementing fund raising activities. National Committees are chaired by Trustees.

The Trustees and National Committees co-opt from time to time additional volunteers to assist with projects, ranging from organising awareness and fund-raising events to specialist help in areas like information technology.

FOCUS Europe is operated on a day-to-day basis by a small number of professional staff. The staff are employed in the United Kingdom and continental Europe. The National Committees and staff report to the Board of Trustees on a regular basis.

PARTNER ORGANISATIONS

FOCUS Europe’s sister organisations (based in Australia, Canada and USA) collaborate to fund and deliver programmes. In addition, FOCUS Europe utilises specialist skills, local presence and knowledge to remain efficient and effective.

FOCUS is an affiliate of the Aga Khan Development Network (AKDN), a group of development agencies working in health, education, cultural, rural and economic development. It is dedicated to improving living conditions and opportunities for the people of the developing world, without regard to faith, origin or gender. FOCUS works closely with the AKDN to provide more comprehensive and long-term solutions.

FOCUS routinely partners with national and international governments. This ensures a cohesive and coordinated response aimed at providing long lasting and sustainable outcomes to communities affected by humanitarian crises.

RISK MANAGEMENT

A significant role of the Trustees is to assess risks that FOCUS Europe is likely to encounter and to put policies and procedures in place to mitigate these risks.

All significant programmatic activities are subject to a risk review at the initial project assessment and engagement stage and then monitored during the programme. Major risks are identified and ranked in terms of their potential impact and likelihood of occurring.

Major risks, for this purpose, are those that may have a significant effect on:

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FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees review these risks on a continuous basis and satisfy themselves that the systems and procedures in place are adequate to manage the risks identified. Where appropriate, risks are covered by insurance policy. The Trustees have examined the principal areas of FOCUS Europe’s operations and have considered the major risks that may arise in these areas.

The Trustees also assess risks relating to internal governance and legal compliance on an ongoing basis.

In the opinion of the Trustees, FOCUS Europe has appropriate review procedures in place, which under normal circumstances should allow for the risks identified to be mitigated to an acceptable level.

OBJECTIVES, AIMS AND PRINCIPAL ACTIVITIES

FOCUS Europe's objectives as set out in its Statutes are:

FOCUS Europe’s humanitarian response to disasters is cyclical in nature. FOCUS Europe supports communities to prepare for disasters thus significantly reducing their impact; assists local communities in responding to disasters so that lives are saved; provides essential emergency relief (food, water, medicine, shelter) and finally facilitates communities to rebuild their lives after a disaster.

The above objectives, aims and activities are achieved by mobilising resources including cash, grants, contributions and donations in kind as well as human resources and expertise through collaboration with partner organisations, professionals and volunteers.

FOCUS Europe’s work with partner organisations is especially useful where it has no established infrastructure for managing staff and operations or where it is more economical to use partners. Using partner organisations and local human resources provides an effective and rapid response to a disaster and an efficient means of transferring technical knowledge to the local population.

Whatever the methodology for programmatic delivery, priorities are first dictated by the objectives of FOCUS Europe. Equally important in establishing choice and priorities is a needs assessment and where possible a full field assessment is usually carried out. The ongoing monitoring of operational performance, change and final impact completes the programmatic cycle as well as ensures that FOCUS Europe remains on track in meeting its aims and objectives as well as expectations of our beneficiaries and supporters.

The Trustees have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission regarding public benefit.

4

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

PROGRAMMATIC ACTIVITIES DURING 2024

AKAH

FOCUS Europe provides a grant to The Aga Khan Agency for Habitat (AKAH) to part fund their programmatic work in Afghanistan, India, Pakistan, Tajikistan and Syria.

AKAH works to ensure that poor people live in physical settings that are as safe as possible from the effects of natural disasters; that residents who do live in high-risk areas are able to cope with disasters in terms of preparedness and response; and that these settings provide access to social and financial services that lead to greater opportunity and a better quality of life.

AKAH, from FOCUS Europe funding, is continuing to deliver programmes in the aforementioned countries through various programme including strengthening community resilience at both community and national level, community based risk disaster management to enable communities and local authorities to prepare for, respond to and recover from shocks that are caused by natural disasters.

European Settlement Programme

During 2024, FOCUS Europe continued to support the settlement and integration of Newly Arrived Migrants in European countries. Most of the Migrants are from Syria and Central Asia. The Portuguese Government provided grants to FOCUS Europe for the implementation of the programme in Portugal for 2024. The Settlement Programme aims to ensure that all migrants under the programme in Europe will become recognised legal residents, attain proficiency in their national language, live in a home, achieve economic selfsufficiency, integrate within their local community while attaining sound mental and physical health.

Assistance is provided to the Migrants using a comprehensive case management approach that engages beneficiaries on an individual and household level. This allows for an individual programme of support that supplements Governmental and NGO support and provisions that are available in the Migrants host country.

The five key priorities for the Settlement Programme are:

FINANCIAL RESULTS AND FUND RAISING ACTIVITIES

During the year, FOCUS Europe raised, net of fund raising costs, £1,791,689 (2023 - £1,940,458) from fund raising activities and unsolicited donations. Total incoming resources from fund raising and external grants was £3,333,174 for the year ended 31 December 2024 (2023 - £3,731,063). Costs of activities in furtherance of the objectives of FOCUS Europe (charitable expenditure) for the year totalled £3,237,180 (2023 - £3,946,048).

The Statement of Financial Activities for the year is set out on page 11 of the financial statements.

RESERVES POLICY

FOCUS Europe maintains unrestricted funds, which are the free reserves of the charity. The total amount of unrestricted reserves held at 31 December, which together with expected donations and grants should provide sufficient funds to cover management, administration and support costs and to respond to emergencies, which arise from time to time during financial year cycle.

5

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

The restricted funds held by FOCUS Europe are only kept for as long as is necessary to organise the use of the funds.

INVESTMENT POLICY

The Trustees have the power to invest in such assets as they see fit. FOCUS Europe sometimes needs to react very quickly to particular emergencies and has a policy of keeping any surplus liquid funds in a combination of short and medium term deposits.

FOCUS Europe’s investment policy is appropriate to the nature of the funds for which the investment is held. The primary investment aim is to provide a high degree of security and liquidity and to maximise returns whilst adopting a conservative approach.

GRANT-MAKING POLICY

The Trustees consider making grants an effective means of delivering aid and continue to use sister and partner organisations. These organisations have access to facilities, expertise, staff and other resources in the field and they may be better placed to deliver speedily and effectively. Our grant making policy is reviewed each year to align our grants with our priorities and areas of activity for the year.

PLANS FOR THE FUTURE

Going forward FOCUS Europe will primarily provide grants to sister and partner organisations to implement programmes that fall within FOCUS’ mandate.

FOCUS Europe will continue to support the settlement and integration of Newly Arrived Migrants in European countries.

VOLUNTEERS

Volunteers are central to FOCUS Europe’s ability to deliver programmes. Volunteers donate their time and knowledge to implement programmes especially at the time of a crisis, to raise funds, in organising public awareness events and to provide trustee services. The Board of Trustees and the National Committees (in France, Portugal and UK) are all resourced entirely by volunteers.

FOCUS Europe is very grateful for the continued generosity of its volunteers. The financial value of this generosity has not been calculated or included in the financial statements as the financial cost of the resources supplied and benefits received can be subjective. However the voluntary effort has a significant impact on the work of FOCUS Europe.

STAFF

FOCUS Europe maintains a number of staff relative to its level of activity. During the year staff discharged programmatic and administrative duties in Europe. The Board of Trustees wish to recognise the considerable effort of the staff during the year in achieving the aims of FOCUS Europe.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the year end and of its incoming resources and resources expended during that year. In preparing those financial statements, the Trustees are required to:

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FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

AUDITORS

The auditors, UHY Hacker Young LLP, are deemed to be reappointed under section 487(2) of the Companies Act 2006.

STATEMENT OF DISCLOSURE TO AUDITOR

So far as the Trustees are aware, there is no relevant audit information of which the company’s auditors are unaware. Additionally, the Trustees have taken all the necessary steps that they ought to have taken as Trustees in order to make themselves aware of any relevant audit information and to establish that the company’s auditors are aware of that information.

This report has been prepared in accordance with the small company regime (section 419(2) of the Companies Act 2006).

APPROVAL

The Trustees' Report was approved on 24 October 2025 and signed on behalf of the Board of Trustees by:

Rahim Shamji Chairman

7

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INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

Opinion

We have audited the financial statements of Fundação Focus Assistência Humanitária Europa (Focus Humanitarian Assistance Europe Foundation) (the ‘charitable company’) for the year ended 31 December 2024, which comprise the Statement of Financial Activities, the Balance Sheet, the Cashflow Statement and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the Financial Reporting Council’s (FRC’s) Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statement is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

8

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INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (CONTINUED) (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The Trustees are responsible for the other information contained within the financial statements. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the Trustees’ report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Statement of Trustees’ Responsibilities set out on page 6, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (CONTINUED) (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the charitable company and the industry in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to compliance with Company law, employment and health and safety regulation, anti-bribery, corruption and fraud, and we considered the extent to which non-compliance might have a material effect on the financial statements.

We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and United Kingdom Generally Accepted Accounting Practice. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to inflated revenue and management override of controls.

Audit procedures performed included: review of the financial statement disclosures to underlying supporting documentation, review of correspondence with legal advisors, enquiries of management and in so far as they related to the financial statements, substantive testing of revenue and testing of journals and evaluating whether there was evidence of bias by the Trustees that represented a risk of material misstatement due to fraud.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s Trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charities Trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its Trustees as a body, for our audit work, for this report, or for the opinions we have formed.

HH oclo fen OO Harriet Hodgson-Grove (Senior Statutory Auditor) For and on behalf of UHY Hacker Young LLP

Chartered Accountants Statutory Auditor

24 October 2025

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FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
Restricted
Funds
Funds
Notes
£
£
Income and endowments
Donations and legacies
2
1,817,245
-
Grants and contributions
3
1,282,904
213,289
Other interest
19,736
-
Total income and endowments
3,119,885
213,289
Expenditure
Fund raising costs
4
25,556
-
Costs of charitable activities in
furtherance of the objects of the
Charity:
Contributions to sister organisations
5
961,918
-
Programme and grant costs
6
2,026,405
248,857
Total resources expended
3,013,879
248,857
Net incoming/(outgoing) resources
106,006
(35,568)
Other recognised gains and losses
Exchange gains/(losses)
(57,549)
35,568

Net movements in funds
48,457
-
Fund balances at 1 January
19
1,664,574
-
Fund balances at 31 December
1,713,031
-		 2024
Total
£
1,817,245
1,496,193
19,736
3,333,174
25,556
961,918
2,275,262
3,262,736
70,438
(21,981)
48,457
1,664,574
1,713,031		 2023
Total
£
1,953,508
1,756,136
21,419
3,731,063
13,050
818,156
3,127,892

3,959,098

(228,035)
(65,364)

(293,399)
1,957,973

1,664,574

The statement of financial activities includes all gains and losses recognised in the year.

All incoming resources and resources expended derive from continuing activities.

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FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

BALANCE SHEET AS AT 31 DECEMBER 2024

2024 2023
Notes £ £ £ £
Current assets
Debtors 10 946,835 900,667
Cash at bank and in hand 17 1,908,014 1,547,833
2,854,849 2,448,500
Creditors: amounts falling due
within one year 11 (1,141,818) (783,926)
Net current assets 1,713,031 1,664,574
Net assets 1,713,031 1,664,574
Funds
Unrestricted funds 1,713,031 1,664,574
Restricted funds - -
Total funds 1,713,031 1,664,574

The notes on pages 14 to 22 form part of these financial statements.

The financial statements were approved by the Board of Trustees on 24 October 2025 and were signed on its behalf by:

Rahim Shamji – Trustee

Afsane Jetha - Trustee

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FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
Net cash inflow (outflow) from operating activities
16
Returns on investment and servicing of finance
Other interest
Increase in cash in the year
17
Net cash resources at 1 January
17
Net cash resources at 31 December
17		 2024
£
340,445
19,736
360,181
1,547,833
1,908,014		 2023
£
(243,208)
21,419

(221,789)
1,769,622

1,547,833

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FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. Accounting policies

a) Accounting convention

The financial statements are prepared under the historical cost convention and in accordance with applicable accounting standards. In preparing the financial statements the Charity follows best practice as set out in the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ (SORP) in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS102) issued in October 2019 and the Charities Act 2011.

b) Going concern

At the time of approving the financial statements, the Trustees after due deliberation and consideration of the expected programmes and income for the 12 months from authorising these financial statements, have reasonable expectation that FOCUS Europe has adequate resources and support to continue in operational existence. The Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

c) Interest income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

d) Resources expended

Expenditure is recognised on an accruals basis. Where applicable, expenditure is charged against the funds for which it is incurred. In other cases, it is charged against unrestricted funds.

Contributions payable are amounts payable to fellow Focus Humanitarian Assistance sister organisations in respect of the Foundation’s share of the agreed programme related direct charitable expenditure incurred by them. FOCUS sister organisations have agreed that in the current year FOCUS Europe will make contributions of 15% (2023: 15%) of that expenditure.

Management and Administration and Support costs represent the costs of field offices and the costs incurred by Europe-based staff, who are providing support for FOCUS’ international programmes. It includes management, technical support for emergency programmes and the running costs of logistics and procurement. These costs are allocated across the categories of charitable expenditure and governance costs. Allocation to charitable categories has been based on the value of individual charitable activities.

Governance costs are those associated with the legal and statutory compliance by the charity.

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FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. Accounting policies (continued)

e) Fund accounting

Funds held by FOCUS Europe are:

Unrestricted general funds – these are funds that can be used in accordance with the charitable objectives at the discretion of the Trustees.

Restricted funds – these are funds that can only be used for particular restricted purposes within the objectives of the Charity. Restriction arises when specified by the donor or when funds are raised for particular restricted purposes.

f) Foreign currencies

Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the yearend. All differences are taken to the Statement of Financial Activities.

g) Pensions

The pension costs charged in the accounts represent the contributions payable to the personal pension plans of employees during the year.

Cash

Cash and cash equivalents include cash in hand, deposits held at call with banks, and other short-term liquid investments with original maturities of three months or less.

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FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

2.
Income and endowments
Unrestricted
Restricted
Funds
Funds
£
£
Gift aid and donations
1,817,245
-
3.
Income, grants and contributions from charitable activities		 2024
Total
£
1,817,245		 2023
Total
£
1,953,508
Unrestricted
Restricted
Funds
Funds
£
£
Alto Comissariado para as Migrações
(ACM)
-
213,289

Fundo Asilo Migração e Integração
(FAMI)
-
-
Servico De Estrangeiros E Fronteiras
(SEF)
-
-
FOCUS Canada
641,452
-
FOCUS USA
641,452
-
1,282,904
213,289

4.
Fund raising costs
Unrestricted
Restricted
Funds
Funds
£
£
Office costs
1,974
-
Computer costs
4,450
-
Professional fees
464
-
Marketing
10,323
-
Bank charges
8,345
-
25,556
-
5.
Contributions to sister organisations
Unrestricted
Restricted
Funds
Funds
£
£
FOCUS Canada
902,763
-
FOCUS USA
59,155
-
961,918
-		 2024
Total
£
213,289
-
-
641,452
641,452
1,496,193
2024
Total
£
1,974
4,450
464
10,323
8,345
25,556
2024
Total
£
902,763
59,155
961,918		 2023
Total
£
444,235
138,290
46,097
563,757
563,757		 2023
Total
£
444,235
138,290
46,097
563,757
563,757

1,756,136

2023
Total
£
-
4,336
562
-
8,152
13,050
2023
Total
£
768,706
49,450
818,156

16

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

6.
Programme and grant costs
Direct
Support
Costs
Costs
£
£
Relief and community support
1,559,434
715,828
Analysis of general support and governance costs
General
costs
Governance
costs
£
£
Wages and salaries
505,500
16,534
Other staff costs
Travel and subsistence
129,422
-
1,527
610
Communication costs
2,686
-
Office costs
709
1,155
Office rent & utilities
5,000
-
Legal and professional
9,429
-
Audit and accountancy
8,253
32,438
Bank charges
2,565
-
663,564
52,264
All support costs are directly allocated to activities.
7.
Net incoming resources
This stated after charging:
Auditors’ remuneration inclusive of VAT (fees paid to auditors in the
United Kingdom)
Depreciation of tangible fixed assets		 2024
Total
£
2,275,262
2024 Total
£
522,034
130,949
610
2,686
1,864
5,000
9,429
40,691
2,565
715,828
2024
£
28,560
-		 2023
Total
£
3,127,892
2023 Total
£
604,446
107,671
-
2,876
4,914
21,365
15,777
43,665
3,419
804,133
2023
£
27,300
-

17

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

8. Employees

Average number of employees calculated on a full-time basis, was:
UK contracted employees

Non-UK contracted employees
The costs of employing those staff was:
Salaries and wages
Social security
Pension costs		 2024
No.
4
10
14
2024
£
446,911
75,123
14,546
536,580		 2023
No.
3
13
16
2023
£
508,998
95,448
12,462
616,908

In addition to salaried employees and contribution of time by Trustees (see note 20), other volunteers contributed a significant amount of time to the Charity by providing professional and other services during the year. The financial value of volunteers’ time has not been calculated or included in the financial statements as the financial cost of the resources supplied and benefits received is not quantifiable.

The number of employees whose emoluments, as defined for taxation purposes, amounted to over £60,000 in the year were as follows:

£60,000 in the year were as follows:
2024 2023
No. No.
£60,000 to £69,999 - 1
£70,000 to £79,999 1 -
£80,000 to £89,999 - -

The number of higher paid employees with pension contributions paid directly into pension funds of their choice through the Stakeholder Pension Scheme was 1 (2023: 1) for which the contributions amounted to £5,872 (2023: £4,992).

9. Trustees

None of the Trustees received remuneration or benefits from the charity or related parties during the year and no trustee expenses have been incurred or paid.

No Trustee received payment from the charity or related parties for professional or other services supplied to the charity (2023: £Nil).

18

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

10.
Debtors
Grants receivable
Amount receivable from sister organisations
Income tax recoverable
Other debtors
Prepayments and accrued income
Amounts receivable from sister organisations are as follows:

FOCUS USA
11.
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Amounts payable to sister organisations
Accruals
Deferred income
Amounts payable to sister organisations are as follows:
FOCUS Canada
 2024

£
27,049
594,114
136,729
90,797
98,146

946,835

2024

£
594,114
594,114
2024
£
3,571
66,914
598,254
364,899

108,180
1,141,818
2024
£
598,254
598,254		 2023
£
86,384
511,657
107,738
56,551
138,337
900,667
2023
£
511,657
511,657
2023
£
877
280,473
327,933
151,093
23,550
783,926
2023
£
327,933
327,933

19

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

12. Deferred income

Balances as at 1 January
Amount released to incoming resources
Amount deferred in the year
Balance as at 31 December		 2024
£
23,550
(23,550)
108,180
108,180		 2023
£
372,330
(372,330)
23,550

23,550

13. Restricted Funds

1 January
2024
£
Portugal Settlement
-
-		 31
Income
£
Expenditure
£
Transfers
£
213,289
213,289
213.289
213,289
-
-		 December
2024
£
-
-

The Portugal settlement fund is part of the European settlement Programme and covers grant funded activities in Portugal .

14 . Capital commitments

The charity had no capital commitments as at 31 December 2024 (2023: £Nil).

15. Lease commitments

At the reporting end date, the charity had outstanding commitments for future minimum lease payments, which fall due as follows:


Within 1 year
Within 2 - 5 years
More than 5 years
Lease commitments as at 31 December		 2024

£
-
-
-
-		 2023
£
1,250
-
-
1,250

16. Reconciliation of changes in resources to net cash inflow from operating activities


Net movement in funds for the year
Other interest
Depreciation charges
Decrease in stock
(Increase) in debtors
Increase / (decrease) in creditors
Net cash inflows from operating activities		 2024
£
48,457
(19,736)
-
-
(46,168)
357,892
340,445		 2023
£
(293,399)
(21,419)
-
210,465
(103,329)
(35,526)
(243,208)

20

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

17.
Analysis of net cash resources
2023
Cash flow
£
£
Cash at bank and in hand
1,547,833
360,181
18.
Analysis of net assets between funds
Unrestricted
Restricted
Funds
Funds
Fund balances are represented by:
£
£
Current assets
2,746,669
108,180
Current liabilities
(1,033,638)
(108,180)
Net assets as at 31 December 2024
1,713,031
-
19.
Comparative Statement of Financial
Activities
Unrestricted
Funds
Restricted
Funds
£
£
Income and endowments
Donations and legacies
1,739,005
214,503
Grants and contributions
1,127,514
628,622
Other income
-
-
Other interest
21,419
-
2,887,938
843,125
Expenditure
Fund raising costs
13,050
-
Costs of charitable activities in
furtherance of the objects of the Charity:
Contribution to sister organisations
818,156
-
Programme and grant costs
2,286,172
841,720
3,117,378
841,720
Net incoming resources
(229,440)
1,405
Other recognised gains and losses:
Exchange losses
(63,959)
(1,405)
Net movement in funds
(293,399)
-
Fund balance at 1 January
1,957,973
-
Fund balance at 31 December
1,664,574
-		 17.
Analysis of net cash resources
2023
Cash flow
£
£
Cash at bank and in hand
1,547,833
360,181
18.
Analysis of net assets between funds
Unrestricted
Restricted
Funds
Funds
Fund balances are represented by:
£
£
Current assets
2,746,669
108,180
Current liabilities
(1,033,638)
(108,180)
Net assets as at 31 December 2024
1,713,031
-
19.
Comparative Statement of Financial
Activities
Unrestricted
Funds
Restricted
Funds
£
£
Income and endowments
Donations and legacies
1,739,005
214,503
Grants and contributions
1,127,514
628,622
Other income
-
-
Other interest
21,419
-
2,887,938
843,125
Expenditure
Fund raising costs
13,050
-
Costs of charitable activities in
furtherance of the objects of the Charity:
Contribution to sister organisations
818,156
-
Programme and grant costs
2,286,172
841,720
3,117,378
841,720
Net incoming resources
(229,440)
1,405
Other recognised gains and losses:
Exchange losses
(63,959)
(1,405)
Net movement in funds
(293,399)
-
Fund balance at 1 January
1,957,973
-
Fund balance at 31 December
1,664,574
-		 2024
£
1,908,014
2024
Total
£
2,854,849
(1,141,818)
1,713,031
2023
£

1,953,508

1,756,136

-
21,419

3,731,063

13,050

818,156

3,127,892

3,959,098

(228,035)

(65,364)

(293,399)

1,957,973

1,664,574		 2024
£
1,908,014
2024
Total
£
2,854,849
(1,141,818)
1,713,031
2023
£

1,953,508

1,756,136

-
21,419

3,731,063

13,050

818,156

3,127,892

3,959,098

(228,035)

(65,364)

(293,399)

1,957,973

1,664,574













843,125

-
-
841,720

841,720

1,405
(1,405)

-
-
(293,399)
1,957,973
-
1,664,574

21

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

20. Related parties and co-operation with other organisations

Key management personnel:

The Trustees consider the Board of Trustees as comprising the key management personnel in charge of directing the Charity’s activities.

None of the Trustees received remuneration, other benefits or Trustee expenses for their voluntary work.

Co-operation with sister organisations :

FOCUS Europe’s sister organisations (based in Australia, Canada, and USA) collaborate to fund and deliver humanitarian programmes.

In 2024 such funding amounted to:

Funding made by the charity to:-
FOCUS Canada
FOCUS USA
Funding received by the charity from:-
FOCUS Canada
FOCUS USA

Net amounts receivable from/payable to sister organisations as at the year-end has been disclosed within Note 10 and 11 respectively.

21. Control

The charity is not controlled by any other party.

22