2021-02-28-accounts

Registered Charity No: 1059951 HELP THE NEEDY C H A R l T A B L E T R U S T 2020/21 AnnuAL REPORT and Financial Statements Year ended 28 February 2021

Help The Needy Charitable Trust Year ended 28 February 2021 Reference and administrative details Registered charlty name Help The Needy Charitable Trust Charlty reglstratlon number 1059951 Principal office Suite 501 Crown House North Circular Road London NW10 7PN United Kingdom Trustees Mr Raad Salman Ichaimianl Mr Mohamad Abdul Wahab Kasim Mr Ali Mare Auditor K K Associates Chartered accountants and Registered Auditors 305 Crown House Park Royal North Circulai Road London NW10 7PN Bankers Metro Bank One Southampton Row London WC1B SHA Lloyd5 TSB Bank Bordesley Green Wesl Midlands Bimiingham B9 4SU Rayan Bank 44 Hans Crescent Knightsbridge London Unilod Kingdom SW1X OLZ

TABLE OF CONTENTS

TABLE OF CONTENTS
STATEMENT OF THE BOARD OF TRUSTEES ………………………………………………………….……………..	4
WHO WE ARE ………………………………………………………………………………………………….…………………	5
VISION AND VALUES ……………………………………………………………………………………….…………………	6
PROGRAMMES ……………………………………………………………………………………………..…………………..	8
Covid-19 Response ………………….……………………………………………………………………………….……….	8
Food Security ……………………………………………………………………………..……………………………………..	9
Water and Sanitation …………………………………………………………………………………………………………	10
Water plants ……………………………………………………………………………………………………..………………	11
Water wells ………………………………………………………………………………………………..……………………..	11
Orphans and Widows …………………………………………………………………………………..……………………	12
Financial Support ………………………………………………………………………………..…………………………….	13
Religious and Seasonal ……………………………………………………………………..……………………………….	15
Ramadan …………………………………………………………………………………………………………………………..	15
Qurbani …………………………………………………………………………………………………………………………….	16
Zakat-ul-Fitr and Eid Gifts ………………………………………………………………………………………………….	17
Economic Recovery and Vocational Training ……………………………………………………………………..	18
Women Capacity building ………………………………………………………………………………….………………	18
Healthcare …………………………………………………………………………………………………………………………	19
Mother and Child Health Centre_(Rohingya)_....………………………………………………….………………	19
Primary Healthcare Clinic_(Rohingya)_………………………………………………………….…………………….	20
Environment ………………………………………………….…………………………………………………………………	21
LPG cooking fuel_(Rohingya)_………………………………………………………………..……………………………	22
Solar Lights_(Rohingya)_…………………………………………………………………………..…………………………	22
FINANCIAL REPORTS AND STATEMENTS ………………………………………………………………………….	23
CONTACT US ……………………………………………………………………………………………………………………	39

The year ended February 2021 was a challenging year for Help the Needy Charitable Trust because of the damage caused by the Covid-19 pandemic on the economy and life in general. Nevertheless, the organisation remained focused on its mission to provide humanitarian assistance to vulnerable people in IDP and refugee camps and continued to voice their plight to the world through its campaigns, made as twice as hard to cope with due to prolonged lockdowns, political instability, and the lack of access to food, clean water and health facilities.

During this reporting period, the Board of Trustees, Senior Managers and Teams worked diligently to deliver aid and sustain our programmes through the generosity of our funding partners, individual supporters and volunteers. The support we have received enabled us to reach tens of thousands of vulnerable families. Help the Needy has supported families affected by manmade conflicts and natural disasters providing them with life-saving shelter and other essential supplies during times of great need.

We believe that education, learning new skills, equality and combating social injustice are the right pathways to eradicate poverty and sustain the livelihoods of the communities we serve, hence, our long-term development programmes have supported communities to change their lives for the better, through opportunities for economic growth and vocational training.

As we reflect on the challenges and achievements of 2020/21, we would like to extend our gratitude and appreciation to all of our supporters, funding partners, manager, team members and well-wishers for their continued support.

Sincerely,

RAAD SALMAN

Chairman of the Board of Trustees

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Help The Needy Charitable trust is an international non-profit humanitarian and development organisation registered with the Charity Commission of England and Wales since 1996 (No. 1059951). Help the Needy provides humanitarian assistance to needy families and individuals in the following areas:

• Education

• Shelter and Housing

• Health

• Economic Recovery

• Widows and Orphans Financial Assistance

• Vocational Training

• Food Security

• Water and Sanitation

We are committed to serving vulnerable families regardless of race, ethnicity and/or religion. We endeavour to fulfil two important objectives; saving lives and dignity in times of emergencies, and supporting people to achieve economic recovery and stability.

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Our vision is to empower and enable vulnerable women and children to achieve economic recovery and stability through means of shelter, food, access to primary healthcare and education.

Our mission is to tackle poverty and bring a semblance of normality to the lives of the orphans, widows, families who affected by natural disaster and chronic poverty.

Our values are the reflection of our work and we believe that this is the best way to attain success in helping the vulnerable around the world.

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Help the Needy was one of the first organisations to respond to the effects of the spread of covid-19 on vulnerable families in Iraq due to the impact of the lockdown on the economy. With careful planning and use of protection kits to ensure the safety of our beneficiaries and field staff, we successfully distributed facemasks, PPE kits, sanitising gel, soap bars and other hygiene items to 68400 people (11400 families) in Erbil, Sulaymaniyah, Mosul, Baghdad and Anbar, to help families contain the virus and protect the vulnerable.

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Food Security is an important programme through which Help the Needy distributes food parcels to thousands of needy beneficiaries in countries where it operates. The programme is an umbrella for other programmes including Ramadan and Qurbani (Adhahi).

Iraq remains at high-risk due to political and economic volatility, in addition to the fragile infrastructure, and inefficient state-run services such as education and healthcare; these and other factors triggered the need for continued humanitarian support and assistance. The situation is made worse for needy families following the speared of covid-19 and the effects of the lockdown on the economy. To date, the progress announced by the government last years on reconstruction and development has been slow leaving much of the country’s infrastructure destroyed and non-functional.

Food security, the need for housing and protection continue to be among the main challenges facing displaced families and those returning to the hometowns in the northern and western parts of Iraq, most of whom are vulnerable women and children.

In response to the plight of thousands of families, in 2020/21, Help the Needy delivered food parcels to cover the needs of 23016 people (4700 families) in Erbil camps, the food security programmes continues under the religious and seasonal section (Ramadan and Qurbani) where families receive sustenance on regular basis every year.

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People in Iraq, as in many surrounding countries in the region, suffer from the lack of access to clean water caused by dated water supply systems, lack of maintenance, misuse of water irrigation systems and drought. Those who suffer most are people who live in remote areas and cannot afford to buy bottled water, especially for internally displaced people living in camps for many years in northern Iraq.

In 2019, 3.34 million internally displaced people including 1.5 million children started to return to their hometowns; the journey continued in 2020/21, however, it came to a halt when the first wave of the covid-19 pandemic hit the country. For this reporting period, 106572 individuals, including 55,000 children still live in camps in Nineveh and are in need humanitarian assistance. For these families the problem has become one of settlement, economic recovery, security, services, and education for a large number of children.

For these families, water and food are vital for human survival; in 2020/21, Help the Needy installed water plants in Anbar and Baghdad serving some 10000 people on regular basis. The water is used for drinking, personal hygiene, cooking food and bathing, this project will continue for many years to come as the need is real for hundreds of thousands of displaced families and until state authorities succeeds in restoring the water supply network.

In Bangladesh, access to clean water is also a major problem especially in rural areas and refugee camps. According to the WHO, 60% of the population in Bangladesh lack access to clean drinking water and only 40% percent have proper sanitation. With these figures, the nation is certainly in danger.

Through Help the Needy’s WASH programme in Bangladesh, thousands of families benefit from the installation of water wells in rural areas. In 2020/21, the organisation installed 30 water wells in various locations in Bangladesh, benefitting 50 people per day, on average.

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Iraq has the largest proportion of orphans compared to the country’s population; millions of orphans suffer from poverty, disease and distress because of living in war conditions and witnessing and experiencing violence and exploitation for a long time.

In 2020/21, Help the Needy provided financial assistance to 2100 orphans in the cities of Mosul, Anbar and Baghdad. The city of Mosul, which is the centre of Nineveh province, was the hardest hit by armed conflict, the number of orphans increased by 90,000 in 2019 due to the increase in the number of people killed, the destruction of many orphanages and the closure of many others due to the lack of government support and funding.

Women are one of the most vulnerable groups that Help the Needy supports through its Widows Support Programme. There are an estimate of 1,000,000 widows in Iraq. In 2020/21, we succeeded in extending the support to 1000 widows from 260 in 2019, these widows do not receive state support nor support from family members.

Eligible widows also benefit from our Vocational Training programme where some 200 women receive intensive training every year to acquire new skills to enable them to find work or start small family business. The skills they receive are related to local and traditional trades such as embroidery, sewing, carpetweaving, packaged food and computer skills.

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Through research and rapid needs assessment, Help the Needy came to know that, for many needy families, cash is key to their stability and safety. Families need cash to pay for rent, medicine, clothes, serious house repairs etc., especially for families that do not have a steady income or women headed families who are caring for children, and are unable to work. In Mosul, many families could not evict the city during the military offensive to liberate the city from ISIL and found themselves in a challenging situation in a city brought down to rubble. Help the Needy, having conducted a survey, and after consulting specialist organisations, decided to launch the Financial Assistance programme to help families address their most pressing needs.

In 2020/21, 4879 families (29,274 people) received financial support in Iraq, mainly, displaced people in Erbil and Sulaymaniyah Camps, the cash helped the beneficiaries cover basic needs, and each family received around £300 every month.

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In Bangladesh, 4500 families (22500 people) benefited from the Financial Assistance programme in 2020/21, cash was distributed in the Coxbazar came 17 and UNO camps where around 40 percent of the Rohingya refugees have been spotted selling relief items, including food, winter clothes and blankets in exchange for cash in Ukhiya and Teknaf upazilas. This intervention was intended as an alternative to control selling aid items as well as give them much flexibility to choose their own items as per their actual family needs. It will also inject cash liquidity to the local market.

The money was spent on alternative food items other than that distributed by relief agencies such as fish, meat, vegetables, and chili, as well as firewood or cooking fuel. Several camps have seen the development of markets, in which traders are mostly Rohingya refugees.

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For people living in a hostile and violent environment for a long time, life seems to be far from normal, even after the situation has calmed down, people still have to face the harsh reality of living in need due to the lack of income, and having to live in destroyed houses. Mosul is still suffering from the impact of the military action against ISIL, six years on, much of the houses, hospitals, schools, shops, bridges and roads are still dysfunctional. Hundreds of thousands of people in Nineveh, Anbar and Kirkuk are, therefore, in constant need for food, shelter, clean water and jobs.

Muslims observe the month of Ramadan and the three days of festivity (Eid) that mark the end of the blessed month, as a time to support and give to those who are in need of humanitarian assistance, and to bring the community together as one. Every year, during the month of Ramadan, Help the Needy reached out to the most vulnerable families and distribute food parcels, hot meals, and gifts.

In 2020/21 Help the Needy distributed 3720 food parcels benefiting approximately 18600 people in Mosul, Anbar and Erbil. In Bangladesh 16300 Rohingya refugee families (82500 individuals), received food parcels to last for a month. The beneficiaries are mainly refugees living in camps, mostly women and children.

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Qurbani (Adhahi) is another religious occasion where Muslims sacrifice animals and distribute the meat to impoverished families. In 2020/21, 8,088 people in Mosul and Anbar benefited from the project comes under the food security programme, where deserving and destitute families receive nutrition all year round. The project also aim to bring people together to celebrate the festive period that follows the month of Ramadan (Eid), and to emphasis humanity and brotherhood in hard times. This annual practice, not only benefits needy and refugee families, but also the local economy where vendors sell hundreds of animals.

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Children are always at the heart of our thinking and programmes, the Eid Gifts project aimed to bring happiness to children living in poverty by distributing gifts and clothes on the occasion of Eid-ul-Fitr, which marks the end of the holy month of Ramadan. Needy families received cash assistance on the occasion of Eid in the form of Zakat.

In 2020/21, in Baghdad, 143 children received Eid gifts and clothes, in Erbil, Mosul and Anbar 1192 children received Eid gifts. In addition, 1428 people in Erbil received cash assistance in the form of Zakat marking the end of Ramadan, and 44250 people received Zakat in Mosul, Baghdad and Anbar.

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In poverty-ridden and war-torn countries, families face many challenges on daily basis; one of which is the lack of financial security, it is especially harder for widows who are responsible for small children, and who have no access to state support nor receive long-term support from relatives. There are currently two million widows in Iraq, most of whom are impoverished. Help the Needy not only helps vulnerable women by distributing food and cash, but also helps them acquire the necessary skills to enable them to earn a living and provide for their children.

The vocational training centre provided training courses for widows, abandoned women, and women with disabilities who live on very low-income. The new skills helped beneficiaries find jobs and/or start small projects to generate a steady income, it also, played an important role in supporting the education of young children and enhance their social conditions.

HTN runs a vocational training centre in Erbil, the centre helps hundreds of beneficiaries acquire new skills every year to get into the job market and/or start their own businesses. In 2020/21, the centre provided training to 1320 beneficiaries, mainly widows and vulnerable women. During the outbreak of the covid-19 pandemic, Help the Needy hired the women from the sewing training to produce facemasks for sale in the local market.

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For many years, the Rohingya refugees have been residing in refugee camps in Bangladesh, most of whom are women and children, who are in need of humanitarian assistance all year round, including health services especially since many of the women are young and are in the reproductive age, which is a major concern for many camp supervisors in Coxs Bazar. The Rohingya refugees face huge health problems relating to reproductive health, family planning, menstrual diseases, maternal and child morbidity and mortality.

In 2019, Help the Needy took over a primary health clinic from Relief International and acquired the permission of local authorities to start a mother and child health centre in Kutupalong camp 1E following reports of problems encountered in camp 17 in Cox’s Bazar particularly relating to the availability and access to antenatal care. The survey carried out by Help the Needy showed that 36% of women give birth in unhygienic and unhealthy facilities. The difficulty of transporting patients to the nearest safe facility was a big challenge, especially at night, which resulted in high rate of avoidable maternal and infant mortalities.

Help the Needy continued its work in 2020/21 training traditional – birth attendants as safe motherhood promoters due to the high rate of home deliveries however, they were not licenced as midwives, but were integrated into the community of health workers. The mother and child health clinic caters for some 36000 women and children in the Cox’s Bazar camp where 750,000 Rohingya refugees reside, half of which are children.

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The primary medical service centre provides health services to the Rohingya refugees in Bangladesh, it is based near the Kutupalong camp and serves around 21520 every year that is 60 people every day. It is based near camp-6. The medical clinic aims to reduce and control the spread of diseases and epidemics in coordination with international health clusters and manage hospital referrals through a coordinated ambulance service.

The service was particularly important during covid-19 pandemic and during the monsoon season due to high temperature allowing the spread of various diseases. The clinic also provides awareness sessions for elderly people and pregnant women who may face trouble travelling to the health centre because the pathways are steep, and because of the rainy season, which physicians can overcome through home visit.

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LPG cooking fuel for the Rohingya refugees

In 2020/21 Help the Needy distributed 2900 LPG cooking fuel stoves benefiting some 14,760 people and protecting them from the dangers of using firewood for cooking, which raised both health and protection concerns for the natural habitat and resources. LPG is relevantly cheap to buy and a source of clean fuel, it is also a scalable solution to meet the needs of the entire camp and host communities. This project is implemented in consultation with the Bangladesh Government, IOM and UNHCR. The project also contributed to protecting the environment; following the influx of 750000 Rohingya refugees into the Cox’s Bazar camp which caused heavy loss to forest resources as they used the firewood for heating and cooking purposes. It is estimated that over 730 tons of biomass per day is being cut to provide cooking fuel that is more than 1000 football fields per year. Wildlife habitat has already been severely impacted with risk of increased danger from elephants whose routes and water sources are now heavily crowded with refugee shelters. This project is also important to reduce tensions with host communities over resources and uncontrolled smoke from firewood without proper ventilation, which is causing some health issues particularly for women and children who spend most of their time indoors.

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For most of the Rohingya refugees life comes to a halt after sunset as the camps are off-grid. 60% of Rohingya households do not have access to electricity. Kerosene lamps and battery-powered torches are widespread but they offer very limited options for cooking, reading or carrying out house chores. Help the Needy distributed small solar home systems to impoverished families in Ukhiya, Cox’s Bazaar.

Although several non-governmental organisations distributed solar lights to the Rohingya refugees however, those are very little compared to the need. Help the Needy addressed this issue by distributing solar light systems and maintenance training to 6756 Rohingya families benefiting 33780 people and helping them improve their productivity and lifestyle. Children can now study after sunset and during the night, and family members utilise the evening hours to carry out house chores thereby increasing their overall productivity.

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Help The Needy Charitable Trust Trustees, Annual Report l¢ontinuodJ Year ended 28 February 2021 The trustccs prcscnt thcir rq)ort and accounts for the year endcd 28 February 2021. The accounts havc bcen prcparcd in accordance with the accounting policies sel out in note I lo the accounts and comply with the charity's governing docuincnt. the Charilic5 Act 2011 and Ihc Siatcment of Rccoinmended Practice.. Accounting and Rcporting by Charitics prcparing Ihcir accounts in accordancc with Ihc Financial Reporting Standard FRS102 issued in 2019. STRUCTURE, GOVERNANCE AND MANAGEMENT The affairs of Help The Needy Charitable Trnst are governed by the Declaration of Trnst dated 15 November 1996. The charity is managed by a board of trnstees. In the year ended 28 FebNary 2021, the following persons served as truslees: Mr Raad Salman (Chairnw)) Mr Ali Mare Mr Moharnad Abdul Wahab Kasim OBJECTIVES AND ACTIVITIES The charity's objcctivcs arc the rclief of inhabitants of war-lorn arcas. thc supply and transporlation of humanitarian aid. the relicf of sickncss. the relicf of povcrty. and the advanccmcnt of cducation. In this rcgard, Ihe charity coiitinucd to support and sponsor the health and education initiativcs. poverty rclicf efforts and construction and rcpair of houscs and accommodation. Thc sourcc of incomc was public donations. No grant was reccivcd from any government organizalion. FINANCIAL REVIEW The donations re¢eiv¢d this year were al th¢ same level as the previous year. The Trustees expect that donations received will grow again in the future. RISK MANAGEMENT The charity takes robust steps to manage the risks involved in achieving of its aim and objectives. The Board of Trustccs rcvicws significant risks. and makcs sure that they are taking appropriate measures lo manage and reduce their impact. Managers manage resourccs. monitor pcrforniance and have also establishcd. and manage. an cffective internal control cnvironment. This is supported by systcms. processcs and proccdurcs. PUBLIC BENEFIT The charity develops strategic plans to make certain that we provide maximum public benefit and achieve our strategic objectives, which fall under purpx)ses defined by the Charities Act 2011. 23

Help The Needy Charitable Trust Trustees, Annual Report l¢ontinuodJ Year ended 28 February 2021 RESPONSIBILITIES OF THE TRUSTEES The charity's Itustees are responsible for preparing the Trustees Annual Report and the financial slalements in accordance with applicable law and regulations. The law applicable to charities in England and Walcs requires the Irustces lo prcparc financial stalcmcnts for each financial year. Undcr that law thc t￿SteeS havc elccled to prepare thc financial statements in accordance with United Kingdom Gcncrally Acccpled Accounting Practice (United Kingdom Accounting Standards and applicable law). The trustees must not approve the Iirkancial statements unless they are satisfied that they give a truc and fair view of ihe state of affairs of the charity and thc incomc and cxpenditurc of thc charity for that pcriod. In preparing these financial slalements, the trustees are required to.. select suitable accounting policies and then apply Ihem consistenily. observe the methods and principles in the Charilies SORP. mak¢ judgements and ac¢ounling estimates that are reasonable and pwdent. statc whether applicable accountin8 Standards have been followcd, subject to any material departurcs disclosed and explained in the ftnancial statemcnts. prepare the financial statcments on the going concern basis unles5 It is inappropriatc to prcsumc that thc charity will continue in operation. Thc IrustCC5 arc rcsponsiblc for kccping adcqualc accounting records that are sufficicnl lo show and explain the Lharily's transactions and dibclose with reasonable accuracy al any lime the financial position of the charity and enable them lo ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations. 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 K K Associates, Chartered Accountants and Registered Auditors. have been re-appointed as auditors for the ensuing ye￿. Signed on behalf of the Irustccs 501 Crown House North CirLular Road London NWIO 7PN United Kingdom Mr Raad Salman Chaimian Dale.. 24 December 2021 24

Help The Needy Charitable Trust Independent Auditor's Report to the Members of Help The Needy Charitable Trust Year ended 28 February 2021 Oplnlon We have audited the financial statements of Help The Needy Charitable Trust Ilhe 'charity'l for the year ended 28 February 2021 which comprise the statement of financial activities, statement of financial position, statement of cash flows and the related notes. including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice}. This report is made solely to the chartys members, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might stsle lo the charity's members those mallers we are required lo slate to them in an audilorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility lo anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have fomied. In our opinion the financial statements.. give a true and fair view of the state of the chariws affairs as al 28 February 2021 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended., have been properly prepared in accordan￿ with United Kingdom Generally Accepted Accounting Practice.. have been prepared in accordance with the requirements of the Charities Act 2011. Basis for opinion We conducted our audit in accordan￿ with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the audilorfs responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant lo our audit of the financial slalemenls in the UK, including the 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 We have nothing lo report in respect of the following mallers in relation to which the ISAS {UKI require us to report to you where.. the trustees, use of the going concern basi5 of accounting in the preparation of the financial statements is not appropriate.. or the trustees have not disclosed in the financial statements any identrfied material uncertainties that may Cast significant doubt about the charity's ability lo continue to adopt the going concem basis of accounting for a period of al least ￿e1Ve months from the date when the financial statements are authorised for issue. 25

Help The Needy Charitable Trust Independent Auditor's Report to the Members of Help The Needy Charitable Trust (contlnued) Year ended 28 February 2021 other Inforniatlon The other information comprises the information included in the annual report, other than the financial 51atemenls and our auditor's report Ihereon. The trustee5 are responsible for the other information. Our opinion on the financial statements does not cover the other information and. except lo the extent otherwise explicitly staled in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is lo read the other information and, in doing so, consider whether the other information is materially inconsislenl 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 misstalemenls. we are required to determine whether there is a material misslalemenl in the financial statements or a material misslalement 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 rewrt in this regard. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and ils environment obtsined in the course of the audit, we have not idenlified material misstatements in the trustees, report. We have nothing to reF)Ort in respect of the following matters in relation to which the Charities Act 2011 requires us lo report lo you rf, in our opinion= the information given in the Iruslees. report is inconsistent in any material resped with the financial statements; or adequate accounting records have not been kept- or the financial statements are not in agreement with the accounting records and returns., or we have llol received all the information and explanatlOll5 we require for our audit. Responsibilities of trustees As explained more fully in the Iruslees, responsibilities statement, the tnjstees are responsible for the p¥eparalion of the financial ststemenls and for being satisfied that they give a true and fair view, and for such internal control as the Iruslees determine is necessary to enable the preparation of financial slalemenls that are free from material misslatemenl, whether due lo fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charty's ability lo contsnue as a going concern, disclosing, as applicable, matters related lo going con￿rn and using the going concern basis of accounting unless the Iruslees etther intend to liquidate the charrty or to cease operations, or have no realistic altemative but lo do so. Audltorfs responslbllltles for the audlt of the flnanclal statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misslalement, whether due lo fraud or error, and lo issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assuran￿, but is not a guarantee that a audit conducted in accordan￿ with ISAS {UKI will always detect a matellal misslalemenl 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 statefflents. 26

Help The Needy Charitable Trust Independent Auditor's Report to the Members of Help The Needy Charitable Trust (contlnued) Year ended 28 February 2021 Irregularities, including fraijd, are instances of non-compliance with laws and regulations. We design pfocedures in line with our responsibilities. outlined above, to delecl material misstalemenls in respect of irregularities, including fraud. The extent lo which our procedures are capable of deteding I￿egUlaritIes, including fraud is detailed below.. We obtained an understanding of the legal and regulatory frameworks that afe applicable to Ihe entity. which it has to comply with. Our audit tests included tests to check this Complian￿ lo the extent that we are expected lo do so. In our risk assessment process detailed disc4Jssions and planning look place lo ensure that our audrt procedures are so designed that any material irregularity induding fraud 11 be uncovered when we carry out our tests. Our meetings with the company's management included enquiries that were focused on detection of irregularities including fraud. Discussions included consideration of the risk of management override on controls and segregation of duties reviewed. As part of an audit in accordance with ISAS IUKI, we exercise professional judgment and maintain PTofessional scepticism throughout the audit. We also.. Identty and assess the risks of material misstatement of the financial statements, whether due to fraud or e￿Or, design and perform audit procedures responsive lo those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant lo the audit in order lo design audit procedures that are appropriate in the circumstances, bul not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting eslimales and related disclosures made by the Iruslees. Conclude on the appropriateness of the ITuslees' use of the going concern basis of accounting and. based on the audit evidence oblairied, whether a material uncertainly exists related to even15 or conditions that may cast Significant doubt on the charity'5 ability lo continue a5 a go￿ng con￿rn. If we conclude that a material uncertainly exists, we are required lo draw attention in our auditor's report to the related disclosures in the financial slalements or, if such disclosures are inadequate. to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity lo cease lo continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements. including the disclosL%res, and whelherthe financial slalemerils represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding. among other matters, the planned scope and liming of the audit and significant audit findings, including any significant deficiencies in inlemal control that we identsty during our audit. K K Associates, Statutory Auditor 305 Crown House, Park Royal, North Circular Road, London NW10 7PN 24 December 2021 27

Help The Needy Charitable Trust Statement of Financial Activities Year ended 28 February 2021 2021 Restricted funds Totsl funds Total funds 2020 Unrestricted funds Note Income and endowments Donations and legacies Investment income 242,079 442 4,889,860 5.131,939 442 5,350,578 177 Total income 242,521 4,889,860 5,132,381 5,350,755 Expendlture Expenditure on raising funds Expenditure on charitable actNities 16.215 72.383 16,215 4,626,436 11,213 6,175,996 4,554,053 Total expenditure 88,598 4,554,053 4.642,651 6,187,209 Net loxpenditurell income 153,923 335,807 489,730 1836,4541 Net recognised gainsl(losses) 13 111,2401 {11.2401 4,191 Net In¢omellexpendlturel and nel movement In funds 142.683 335,807 478,490 1832.263) Reconclllatlon of funds Total funds brought fotward Totsl funds carried forward 779,530 705,909 1.485,439 2,317,702 922,213 1,041,716 1.963,929 1,485,439 The stal8ment of financial activities includes all gains and losses recognised in the year. l income and expenditure derive from continuing aclivilies. Tho notes on pages 31 to 38 fonn part of these financial statements. 28

Help The Needy Charitable Trust Statement of Financial Position 28 February 2021 2021 2020 Note Fixed a$$ets Tangible fixed assets 14 87,317 108,474 Current assets Debtors Cash al bank and in hand 15 4,105 1.883,607 4,105 1.381,102 1.887,712 1,385,207 Creditor5- amounts falling due within one year Net current assets 16 11,100 8,242 1.876,612 1,376,965 Total assets less current liabilities 1,963,929 1.963,929 1,485,439 Net assets 20 1,485.439 Funds of the charity Reslricled funds Unrestricted funds 18 18 1,041,716 922,213 1.963,929 705,909 779,530 Total chartty funds 20 1,485,439 These ffnancial slalemenls were approved by the board of Iruslees and authorised for iSSL¢e on 24 December 2021, and are signed on behalf of the board by= Mr Raad Salman {Chairmanl Trustee Th• notès on pages 31 to 38 forni part of these financial statements. 29

Help The Needy Charitable Trust Statement of Cash Flows Year ended 28 February 2021 2021 2020 Cash flows from operating activities Net incomellexpenditurel 478,490 1832,2631 Adjustmonls for.- Depreciation of tangible fixed assets Net Ilossesygains on investments Other interest receivable and similar income Interest payable and similar charges Accrued expensesllincomel 21,157 11,240 (4421 2,935 3,100 22,183 {4,1911 11771 300 {2,5421 Changes in.. Trade and other creditors (2421 516,238 {2,0751 1818,7651 Cash generated from operations Interest paid Interest received (2,9351 442 13001 Net cash (used inl from operating activitie5 513,745 1818,8881 Cash flows from investing activities Other recognised gainslllossesl Net cash from I (used inl investing activities {11,2401 {11,2401 4.191 4,191 Net In¢reaselldecrease) In cash and cash equlvalents Cash and cash equlvalent5 at beginning of year Cash and cash equlvalents at end of year 502,505 1,381,102 1814,6971 2,195,799 1.883,607 1,381,102 Th• notès on pages 31 to 38 forni part of these financial statements. 30

Help The Needy Charitable Trust Notes to the Financial Statements Year ended 28 February 2021 General inforniation The charity is a public benefit enlily and a registered charity in England and Wales and is unincorporated. The address of the principal office is Suite 501 Crown House, North Circular Road, London. NW10 7PN, United Kingdom. statement of compliance These financial statements have been prepared in compliance with FRS 102, Tre Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Slalement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {Charilies SORP IFRS 102)) and the Charities Act 2011. The Iiusl constitutes a public benefit entity as defined by FRS 102. Accounting pollcies Basis of preparation The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the fUnct￿Inal cijrrency of the entity. Golng ¢on¢em There are no material uncertainties about the charivs ability to continue. Fund accountlng Unrestricted funds are available for use at the discreliori of the trustees to further any of the charity's purposes. Restricted funds are subjected to restrictions on their 8xpenditure declared by the donor regarding the project for which they musl be used. Incomlng resources l incoming resources are included in the statement of financial activities when entiuemenl has passed lo the charily. NoThalty income is recognised once the charity has received the funds. 31

Help The Needy Charitable Trust Notes to the Financial Statements {¢onlinuod) Year ended 28 February 2021 Accounting policies {¢ontin¢mdJ Resources expended Expenditure is recognised on an accruals basis as a liabilty is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classffied under headings of the statement of rinancial aclivibes lo which it relates.. expenditure on raising funds includes the costs of all fundraising activities, events, rson- charitable trading aclivilies, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further ils charitable aims for the benefit of ils beneficiaries, including those support costs and costs relating to the govemance of the charity appOrt￿ned to charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable lo a single activity are allocated direclly to that aclivily. Tanglble assets Tangible assets are initially recorded at cost, and subseqLsently staled at cost less any accutnulaled depreciation and impaiment losses. Depreciation Depreciation is calculated so as lo write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows- Fixture & fittings Equipment 1 SYO straight line 25 /0 straight line Donations and legacies Unrestricted Funds Reslricled Total Funds Funds 2021 Donations 242,079 4,889,860 S,131,939 Unrestricted Funds Reslricled Total Funds Funds 2020 Donations 154,233 5,196,345 5,350,578 32

Help The Needy Charitable Trust Notes to the Financial Statements {¢onlinuod) Year ended 28 February 2021 Expenditure on raising funds Total Funds Unrestricted Total FLsnds 2021 Funds 2020 Unrestrlcted Funds Travelling & subsistence Printing, Stationery & Promotional Subscription 1.339 1.339 3.871 3.871 12,712 2,164 12,712 2,164 5.864 1.478 5,864 1,478 16.215 16,215 11,213 11,213 Investment Income Unre51ricled Total Fund5 Unreslricled Total Fund5 Funds 2021 Funds 2020 Bank interest receivable 442 442 177 177 Expenditure on charitable activities by fund type Unrestricted Funds Reslricled Total Funds Funds 2021 Support lo families Widows Support Orphan and Vulnerable Health Care & Wash Fittra l Ramadan Food Qurbani and Eid Gift Training Educatr'on & Development Housing and Shelter Emergency Response Support costs (Note 191 2,684,000 220,000 655,950 95,000 2.684,000 220,000 655,950 95,000 !] 496,999 30,000 187,999 180.000 4.105 496,999 30,000 187,999 180,000 4,105 72,383 72,383 72,383 4,554,053 4.626,436 Unrestricted Funds Reslricled Total Funds Funds 2020 Support lo families Widows Support Orphan and Vulnerable Health Care and Wash Fittra / Ramadan Food Qurbani and Eid Gift Training Education & Development Housing and Shelter Emergency Response Support costs (Note 19) 1,190,027 814,003 250,216 586,026 951,954 375,181 530,527 1,045,074 308,839 1,190,027 814.003 250,216 586.026 951,954 375.181 530.527 1,045.074 308.839 124.149 JJ 124,149 124,149 6,051,847 6,175,996 33

Help The Needy Charitable Trust Notes to the Financial Statements {¢onlinuod) Year ended 28 February 2021 Expenditure on charitable activities by activity type AclNilies undertaken directly Support costs Total Funds Total Funds 2021 2020 Support lo families Widows Support Orphan and Vulnerable Health Care and Wash Fittra l Ramadan Food Qurbani and Eid Gift Training Education & Development Housing and Shelter Emergency Response Support costs (Note 191 2.684,000 220,000 655.950 95,000 496.999 30.000 187.999 180.000 4.105 2.684,000 220,000 655,950 95,000 496,999 30,000 187,999 180,000 4,105 72,383 1.190,027 814,003 250,216 586,026 951,954 375,181 530,527 1,045,074 308,839 124,149 72,383 4.554,053 72,383 4.626,436 6,175,996 Net Incomel(expendlturel Net incomel{expenditurel is stated after chargingllcreditingl.. 2021 2020 Depreciation of tangible fixed assets 21,157 22,183 10. Auditors remuneration 2021 2020 Fees payable for the audit of the financial slalemenls 3,600 3,600 11. Staff cost5 The total staff costs and employee benefits for the reporting period are analysed as follows.. 2021 2020 Wages, salaries, and consultancy Employer contributions lo pension plans 118.584 125.222 203 118,584 125,425 The average head count of employee5 during the year was 14 {2020.. 151. The average number of full-time and part-lime employees during the year is analysed a5 follows.. 2021 2020 Number of permanent staff Number of part lime staff Number of voluntary staff 10 28 26 42 41 No employee received employee benefits of more than £60,000 during the yeaf12020'. Nill. 34

Help The Needy Charitable Trust Notes to the Financial Statements {¢onlinuod) Year ended 28 February 2021 12. Trustee remuneration and expenses and related party transactions The Trustees did not receive any remuneration and dKI nol charge any expenses during the year 2021 £Nil12020 -£Nill. There were no related party transactions during the year. 13. Other recognlsed galnsl{losses) This represents the foreign cU￿encY gain arising on restalemerit in UK Pound sterting of the charity's bank account balances denominated in US Dollars. Total Funds Unrestricted Total Funds 2021 Funds 2020 Unrestricted Funds Gainslllossesl {11,240) {11,240) 4.191 4,191 14. Tanglble flxed assets Freehold Land and buildings Fixtures and fittings Equipment Total Cost At 1 Mar2020 and 28 Feb 2021 13.629 151,915 67.301 232,845 Depreclatlon Al 1 Mar 2020 Charge for the year At 28 Feb 2021 11.123 1.983 113,248 19,174 124,371 21,157 13,106 132,422 145,528 Carrying amount At 28 Feb 2021 523 19,493 67.301 87,317 108,474 Al 29 Feb 2020 2.506 38,667 67,301 15. Debtors 2021 2020 other debtors 4,105 4,105 16. Creditors: amounts falling due within one year 2021 2020 Trade creditors Accruals and deferred income 242 8,000 11,100 11,100 8,242 35

Help The Needy Charitable Trust Notes to the Financial Statements {¢onlinuod) Year ended 28 February 2021 17. Pensions and other post retirement benefits Workplace penslon scheme The amount recognised in income or expenditure as an expense in relation lo defined contribution plans was £Nil12020.' £203). 18. Analysis of charitable funds Unrestricted Funds At 1 Mar 2020 Gains and At losses 28 Feb 2021 Income Expenditure Unrestricled Funds 779,530 242.521 {88,5981 111,240) 922,213 At 1 Mar 2019 Gains and Al losses 29 Feb 2020 Income Expenditure Unreslricled Funds 756,291 154,410 1135,362) 4.191 779,530 Restrlcted Funds At 1 Mar 2020 Gains and At losses 28 Feb 2021 Income Expenditure Support lo Families Widow5 Support Orphan and Vulnerables Fittra l Ramadan Food Qurbani and Eid Gift Training Education and Development Housing and Shelter Health Care and Wash Emergency Response 130,342 31,737 70,993 5,050 1,616 2.947,084 12,684,000) 478,523 1220,0001 587,806 1655,9501 552.279 1496,9991 28,913 130,0001 393,426 290,260 2,849 60,330 529 175,606 270,408 3,602 16,555 67.737 63.100 155.118 9.300 1187,9991 1180,0001 195,0001 {4,1051 4.889.860 14,554,053) 55,344 153,508 63,720 21,750 705,909 1.041,716 At 1 Mar 2019 Gains and At losses 29 Feb 2020 Income Expenditure Support lo Families Widows Support Orphan and Vulnerables Fittra l Ramadan Food Qurbani and Eid Gift Training Education and Development Housing and Shelter Health Care and Wash Emergency Response 298,574 63,047 96,674 243,485 35,746 1.021,795 11.190,0271 782,693 1814,0031 224,535 1250,2161 713,519 1951,954) 341.051 1375,1811 130,342 31,737 70,993 5,050 1,616 64,318 549,018 148,231 62,318 641,815 1530,5271 766,464 11,045,074) 441,397 1586,0261 263.076 1308,8391 5.196,345 16,051,847) 175,606 270,408 3,602 16,555 1.561,411 705.909 36

Help The Needy Charitable Trust Notes to the Financial Statements {¢onlinuod) Year ended 28 February 2021 19. Support costs Restrlcted Total Funds Total FLsnds Funds 2021 2020 Unrestrlcted Funds Accountsncy fee Audit fee Bank & finance charges Depreciation Consultancy Pension costs Rent & utilitie5 Other staff cost Telephone Other office costs Postage 5,300 3,600 2,935 21,157 21.264 5,300 3,600 2,935 21,157 21,264 9,813 3,600 300 22,183 16,734 203 14,715 727 3,095 52,711 68 14,760 198 2,723 106 14,760 198 2,723 106 340 72.383 72,383 124,149 20. Summary of assets and liabilities of each category of funds of the charity Restrlcted Total Funds Funds 2021 Unrestrlded Funds Fixed Assets Debtors Cash at bank and in hand Creditors (falling due within one yearl Net assets 87,317 87,317 4,105 1.883,607 111.100) 1,963,929 4,105 929,208 {11,100) 922,213 954,399 1.041,716 Unrestrided funds Restricted funds 922.213 922,213 1.041,716 1.041,716 Total Charity funds 922,213 1,041,716 1,963,929 Restricted Total Funds Funds 2020 Unrestricted Funds Fixed assets Debtors Cash at bank & in hand Creditors (falling due within one yearl Nel assets 108.474 108,474 4,105 1,381,102 18,2421 1.485,439 4,105 783,667 {8,2421 779.530 597.435 705.￿9 Unreslricled fund5 Restricted fijnds 779,530 779,530 705,909 705.909 Total Charity funds 779,530 705,909 1,485.439 37

Help The Needy Charitable Trust Notes to the Financial Statements {¢onlinuod) Year ended 28 February 2021 21. Analysis of changes in cash flow At At 1 Mar 2020 Cash flows 28 Feb 2021 Cash at bank and in hand 1.381,102 502.505 1.883,607 38

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