MUSLIM CHARITY £'*l MUSLIM CHARITY I GAZA. PALESTINE WINTER FOOD PACKS EMEAGENCY ANNUAL REPORT AND FINANCIAL STATEMENTS OF MUSLIM CHARITY: HELPING THE NEEDY FOR THE YEAR ENDED 51 ocfoBER 2025 TABLE OF CONTENTS 03 SAFE WA7ER Waier Hand Pumps Watefwd REFEREMCEAND ADMIMISTRAnVE DET￿Ls 33 sO￿T Warerwel MASJID coiisTrucnoN Islam￿ wil￿ & Dates 37 THE YEAR AT A GLANCE (kthrt>arN EMERGENCIES Animal *rIfi￿ & Ftyh & Kaffarah 40 41 Gaza Emergency Turkey Earthquake Pakistan FioLwJ5 Yemen Emergency Lebanon Ernerge Winter Emergency io NEWS 13 14 Is FEEDA CHILD CHIiDREN OFTHE WORLD TRIISTEES. ftESPONSIBILmES STATEMENT Rescue A Child Hafiz Sponsorship AdopiASchooi Home5 ForThe Zakat EIKJibie Zakat For Business Stsrtups Use Our Zakai CalcuLitor 24 STATEMENT OF CASH FLOWS NOTES TO THE HNANCIAL STATEMENTS Safe Debveries Infant IncubatOV5 AmbuUinces TABLEOFCONTEN CHAIRMAN'S MESSAGE /A Dear Friends. Assalamu Alaykum. In 2023. wewitne5sed sotre ofthe mCst￿￿￿￿L￿lUs￿c0nf1Kts. irKiuding earthquakes in Southem Turkey, crisesin yen￿ and n¥)st recentescaL3tic¥)s ol in Gaza, causing unprecedented i￿Ofd￿tsti￿ arKI io nk5tOyOUV5UPtKxL we have t￿7 atAe to ttrK>se in r￿1. tx)th wth short.ter emergency asgstance to keep them s*. aThY 1cw.term initstw to help Ftople build brighter fu￿re$. Wrth y￿rg￿￿￿￿￿￿e ￿￿e l**dixer800,C(M)Vutr￿lle peO￿e durirYJ 2023. AharThlub"IL4h. Thisannual rep(xt h￿hb.ghts s(xne of (xJrrecentachE¥eTnentsarKI acbiNbe5arKI aLfo dcKuments our fi.￿ncL31 statements forUEyeareThYed 311knber 2023.1 PK)pe y)u enjoy browsiThJ thrwjh this brochJr< iearrNThJ n￿eaLXxJt lhelmpatty￿￿e m•Je arouThJ the wortd. Flease continue to wprAYt MLth Ch3nty. Ma'as Salaam. 8akhtyar H. Pirzada Chairman CHAIRMAN'S MESSIGE 03 REFERENCE AND ADMINISTRATIVE DETAILS The trustee5. vtho a￿ also diredors for the wrpN>ses of Company law. present their report arml the financial ststements of the tharity for the year ended 31 October 2022. Charlty Nunth•r. 1078488 Company Numbr. 03867865 R•gist•r•d olfi￿ Muslim Charity". Helping the Nee(ty. Eaton HalL Retford. Nottinghamshire DN22 OPR IUKI Mr Muhamrnad Iffid￿l Hussain Pirzada Mr Bakhtyar Ha￿er Pirzada Mr5 Ghulam Fatima Mr Ali Oudar Raja Mr Mohammed You5af Mrs Anisah Iqbal L•gal Advis￿ Lee 8olton Monier-williams LLP l The Sanctuary. Westminster. London, SWIP 3JT (UK) KBM UK ￿mIted. I Concord Bus1r￿S Centre, Concord Road. London W3 OTJ IUK> Banker&' TSB Bank PO Box 373. Leeds. LS14 9GO IUKI HSBC 31 Carolgate. Retford. DN22 6DA IUKI REFERENCE ANDADMiiil¥fRAT￿ o￿AlL5 STRUCTURE. GOVERNANCE AND MANAGEMENT The Board of Tru5tee5 sets our future The UK Director is accountable to the aims and prK>rities. focusiry on strategic planning and govemance and also evaluates our performance and progress in our work to alleviate pc>verty and sutrering. Board ofTrustees and- along with other senior staff - Is responsible lor our day- to-day management The UK Director chaiis the Senior Management Team, which is made up of the Programmes, Fundraising and Finance Departments and all the policies are implernented through our staff and volunteers. The Board ol Trustees appraises the Senior Management Team arKI can make appointments to it as well as dismi55a15. The Board ofTrustees aLso makes sure that we satisfy the regulatory requirements on us as a charity. and works with key stakeholders. Muskn"m Chartty. Helping The Needy refers to the charity incorwrated as a company mited by Guarantee in England and Wales. %￿lh a goveming document known as the Memorandum and Articles of All of our trustees are volunteers. chosen because they have the diverse range ol skills. knowledge and experience that we need to respond to the challenges of today. Stakeholders and partn￿$ may nominate trustees and sometimes we Association originally incorporated on 25 October 1999 and amended by Written Resotuty'ons passed by the Company Members on 29 November 1999. 15 January 2019 and SO July 2023 ￿peCt￿ely. will make a personal approach to tx)tential candidates. ¥rRucfuRE GOVERNAJ1CEN￿DbwIA&mE1IT R￿PonSibl1111¢s of We support and develop the skills of our employees. We erKoura9e all of our colleagues to engage with the strategy and objectives. and to give their suggestions aThJ wews on performance and 5tsategy. We are an equal opportunities employer and are proud to recruit and promote i)LJr staff based on their aptitude and ability. without discrimination. The majority of staff nefit Irom pob.cies focusing on training ar¥J career development as well as regular superwsion and appraisal The Annual ReFX)rt and FirwKial Statements are prepared according to the relevonl law and regulatxjns and apprryed by the Company Directors. The director5 keep adeq￿ate accountirKJ records aThJ these show and explain our transactions The records aL￿diSci05e our fi'nancial Fx)stiion wth ￿aSOnable ￿c￿raCY at any time. arKI enable directo￿ to ensure that the financial ststements comply wth the Companies Act 2006 and the Chartty Comm15sion Ststement of RecommeThYed Practice ISORP) 2015. Musb'm Charity resporKSs to humanitarian emergeKies as declared by lead Internation31 humanitsrian agencies and governments along with its ¢Jevelopmental projects in cthjntries such as Kenya. Uganda. Occupied Palestinian Territories, Lebanon, Nepal, Bangladesh, Pakt"5tsn afKI Sri Lanka. Mijslim Charity is striwng to reach out to vulnerable communities in many other countries ol the world as well. We prowde grants to Fwojects rf the reqL*St meets our charitable objective5 arml criteria. Project grant making is maTr3ged according to a designated pr￿$ whth is documented in our-operdtional Ri5k- Management Frarnework". We aim to treat all grant applications profe$sK￿lly. equaity and lairiy. We make the h.nal deci%on as to eligibib.ty to receive a grant at our discrets'on. Pubk b•h•fft We develop strategic plans io rnake certsin that we prowde maximum public benelit and achieve our strategic objectives. which fall under rxjrposes defined by the Charities Act 2006. ¥rRucnJFt& GOVERNANCEANDhlANAe4ENT 0$ OBJECTIVES AND STRATEGIC ACTIVITIES FOR THE PUBLIC BENEFIT The objects of the charity are set out belov. L To relieve Frt)verty, distressaThJ sufferiro part ofthe worLd lincluding starvati(￿. (xarry pFwaldL5atx"b"tyoraff￿ctlonl primarily. but not exclusNely. when ari9ng fromany pU￿C cabmity lincluding famine. eart1￿Udke. Wlence. waTofcMI d15turt1ar￿I. 2. To advance education in the United Kirodcvn. in particular [￿lt not excluswelyl the ts￿hing of Islam￿ st￿1￿& ftx the tErEfft of the people of the IsLimic faith. Our Vision 2023 strategic pian outlines the specific areas where we. as Muslim Ctrority. are focusing on to contribute to oui global mission. It's a bold ambition a there is much work beirvj done. We are working alongside the families. communities. volunteers. supporters and in partnership with others who share our ambitions. to create 5ignifrcanL meaningful and much-needed change. Vision 2023 is an ambitious bLrt realistic strategic plan which identifi'es live Operational Goals. defines 5pecJfic objectives ar￿ outl¢nes a set of workstreams we are undertaking with our staff. supporters and partners. We want to harness the passion. commitment and talent of our trustees. 5tatr. network5. beneficiarie5 and volunteers lo create and define an effectNe way of encouraging phiLHnthropy to supwrt people in need within the UK aThJ around the wortd. OBJEcnvES AIID STrATEGICACTMTrES FOR ThE PUBLK BEMERT THE YEARII AT A GLANCE YOU HELPED 819.884 PEOPLE ACROSS IS COUNTRIES HELPED 209.952 PEOPLE AFFECTED BY DISAsfERS AND EMERGENCIES ThE YEAR AT AGLANCE PROVIDED WATER TO aiA-I 216.280 PEOPLE NSPIRED & SUPPORTED 4.588 VULNERABLE HILDREN DI￿RIB￿ED QURBANI MEAT TO SIL656 PEOP ACROSS 12 COUNTrIES KEPT 7.820 PEOPLE WARM IN WINTER THE YEAR AT AGLANCE CXAIZA EMERGENCY £50 U50 kff lofam￿e5 (*J MUSLIM GAZA EMERGE14CY ftESPOIISE Gaza has faced decades of bl¢xkade. poverty. oppression and violence. In October 2023. relentless bombing and attacks begary where 21000 people were killed within the first 100 days. Your donations enabled us to help over 102.000 people tetween October and the end of 2023. with essential medical aKJ. fixxl parcels. cooked meaLs. clean water and other life-saving items. EMERGENCIES I IJRKEY EARTHQUAKE EMERGENCY £50 Pack 100 item5 INFII TUIKEY Iner . £5.LYX) horne loran AKE In February 2023. a devastating earthquake hit Turkey. where over 50.000 people died and 3 million were displaced from their homes. The earthquake was the wotst the ￿lon had experienced lor decades. cau51ng unprecedented levels ol destruction. impacting Syrian reftJgee5 and Turkish families. With your 5UPPOrt. we helped over 22.(M)O people wth shelter. cooked food. rnattress￿ hygiene kits, gas cybnder-stoves. baby kits and thermal winter kits. EMERGENCIES orvate Sch(￿ gI￿ry children e¥erfftre the chance ofa great education, aThl we also focus on Islamic educat￿ by buildiThJ trryL*S and madrassah schools. You're charKJing entsre COMn￿nrt￿s. £150 WaterHand £150 5afedelNery £2,000 lor £166 per mont u0.000 Build a Masid Larye Solar Well (Asia lor EL250 per monthl Honouring Our Mothers £￿0 £600 Safedelwery SAFE DELIVERIES It is beyond devastating that many women around the wortd are living in conditions that mean they are unable to have healthy pregnancies and give birth to children. safely. A lack of quality medical care and hygiene causes over 7.000 babies to be tx)rn still- born each year, and leads to the death of 800 women each dty. Witl) your donations, we are wng lives by ensunng more safe debveries can take place. and by prowding quality medical care lor expectsnt mothers babies. HONOURING OUR 140ThERS INFANT INCUBATORS Incubator5 are vital medical equipnrt helping babies that are bom too eaply or face Complicati4x￿ at the very beginning of their lives. They save lives, gmng children the perfect emronment to growaThJ t￿[ Every year, IS million babies are bom prernature. and over I milbon sadly do not survive. but incubatorscan gNe marya ￿hr*'r￿j charKe. In 2025. to provK1e 13 incubators Invuherdblecommunrt￿ tr￿"r￿J to 5a¥e tFKxJsarKls of precious INes. IIVCUBA Tolt £500 Share towards n incubator *DB Fuiicost of one irIt￿balar Q500 lor £210 per rnonthl HOMOURI oTcall US￿ 03000111786 11 AMBULANCES Ambulances help people get the qUa￿ty medical attention they need, as quickly as possible. They save lives. However, many communities don't have aMbula￿e$, leaving people in emergencies mot vulnerable than ever. In 2023. we harbded over 4 amlMJL4nces to supix)rt local hospitals and to serve those in remote locatyons. one ambu￿nCe in Indk? and three in Pakistsn. Additionally. our ambulances dispatche(I to Uganda are making a vital ¢JIffe￿nCe in rural communities previously cut off from emergency medical services. This effort is notjust about providing iMMed￿te care.. it's about closing Ehe healihcare accessibility divide and fortifying local health infrastructure. Th$5 ensures that swifl ￿"fe-Saving assistsnce is available to everyone in rheed. rKI matter where they are. 50 £500 Shart t¥w•rtls I￿￿quIPPed lor£ZOOD per monthl HOMOURING QLIR 140ThERS 31 OTcall US￿ 03000111786 SAFE WATE £￿0 purnp Hkjl ABDUL KARIM £300 WATER HAND PUMPS Millions of people don't have access to dean water. and it is daiming thousands of live5 &ich year. By building hand pumps. we provide families with clean water in their homes every single day, helping to save INes and uplift communities. In 2023, we installed 5,812 hand pumps. Your water h3nd purnps are tr*"ng 145.300 people every single year. WEWATER £750 lor £65 per rnonthl £3.000 IEI-- o r lor £250 per rnonthl ILUIFAM*I WATER WELLS In particularly dry ciirrJ3tes. water needs to be collected from deep beneath the ground. $0 we l)uild water wells to cater for such communities. Water welLs enable us to collect water in large quantits.es easily. helping us to provide clean water to communities e￿h day, all year round. In 2023. you helped build 180 water wells, benefiting 46.580 r*ople every year_ Your water hand pumps are helping 145.300 people every single year. WEWATER One Small £550 We C¢)mmun S•larWeU UM DAD AMAA ZAIN HARIS lor £166 pw rnonthl Larye Solar Wdl (As&a Africa) lor £L250 pw monthl D5Tr4FEWI".EA SOLAR WATER WELLS Solar Water Wells are great in countries where there is extreme water scarcity and drought amid wami climates. They use the sun to FY)wer the waterwelix collecting water from deep beneath the earth's surface. offering a sustainable and C￿"mate-friendIY solution. In 2023. your donations helped us install 195 small solar wells in Pakistan and Iwo large soLAr welb in Africa. benefi.ting 24.400 people in totaL WEWATER 00 oo MASJID CONSTRUCTION A Masjid Im05que) is integral to any Muslim cani. honouring the beautiful sacrifice of Prophet Ibrahim las) and following hi5 sunnah. QUR8ANI MUSLI Our teams deliver f￿h. nutrltious meat to lamil¢es Imng in poverty around the workl For many people. your donations provide them with rrEat for the first time allyear. Last year your Qurbani supported 298,592 vulnerable people in 12 countries. QUR8ANI 59 ormpri5e the staterllent of financk31 activitie5 (including income and expenditure t*counU. ststement ol linanC￿lI posi￿On. ￿atement ol cash flows and the related notes. Including a sumnN)ryof signiftant accounting polKies. The financial ￿PortIng framework that has been applied in I￿r pre￿ra110n $ a￿l￿all1* Lawand Uniied Kingdom Accounting Standards. including FRS 102 The Financk31 RerKJrting Standard appiKable in the UK and Republic of Ireland (United Kingdorn Gene￿Ity ￿￿pted ACc￿￿ting PraCts￿l. In our opinion the financial statements: give a tTue and fairwew ofthe state ofthe charty's allair5a5 at 310ctober 2023 al￿ of its incoming resources and application ol resouK* irt¢iuLlINJ its i￿¢Me and expenditure. lorthe yearthen erKled." have L)een properly prepared in acc(*thncewth Llnirtrj Kin9dcxn Gerwlty Accepied Accounting Practsce." . have L*en prepared in acc(xdar￿ the rewirernents of the Cwled9e <)blained In the audit orotherwise appears lo be Mater￿llY rnisslated. If we iden￿ty 5uth malenal Inc0n515tenck￿ OTapparenl rnaterial missia*ments. we are required ro detemii￿￿éhe1her there i% a malv￿1 misststemeni in the financial ststemeF)Is or a matetial misS￿lement01 OlheTU)formJtion. If, L*sed on the work we have rjerformed. we conclude that th￿ ￿ a nwvial missratementof thts other information. we are required to report that fact. We have nothiry to reFK)rt in this regard Opinions on other matters prescribed by the Companies Act 2006 Matters on vthich we aTe required to report by exception In ￿'gh1 ol the knowledgeand understsnding of the£￿ty and its enwTonmenl obtsined i the ccwse ol the audil. we have not identilied mJterial misstatements In the trustees. report. In our opinK)n, based on the work urKletsken in the course of theaudit. the Inforrnation given in the tru5tees' ￿[￿Jrt lor the fin8r¢ial year forwhich the linanc¢l 51aternents ale prepared is con%stent wth Ihe financial stsremenrs.. and We have rvJihing to report In respect of the ft)Ilowng matters in relation to which the Companie5 kt 2006 requires us to report to you If. In our opinion.. the tru5tees' report has been prepared In accordancewith appliCa￿e legal requirernents. . adffjuatsaccoJnting records have mt been kep( or retumsadequate for ouraudit have rK)t been received from ￿ancheS not wsited by us." or CHI ihe financial5taterT￿ts aTe not In agreernent th ￿￿COUn￿n9 records and retums." or certain disclosures of trustees. remuneration PAKI Specified by iaware not rnade." or we have roi re¢¥ved all the information and CHILD expiar5ation5 we Tequire for our audit. INDEPE140ENT A(IDrro￿ REPORT 97 Responsibilities of trustee5 explained more fully in the tru5tees' responsibiliiies stsiemeni. the Irusiees l¥knare a￿0 the directors forthe pul￿￿eS0f company lawl are re5pon5ible for the prepaTrtson of ihe financial statements and for being satisfied Ih&t they 9we a twe an¢J fairwew. and for such internal conirol as the trustees determire is necessary to enaLAe ihe preparation ol financial statements ihat are free from material rn155taternenl whetherdue to fraud OTerror. reswjnsibilibes. outb.ned above. to detect In31enal Tnisststernenis in respecl of Irregularit￿5. irKiudiry fraud The extent to whKh our yocedures are capable ¢>f deiecting 1Wu￿￿tie￿. I￿lUdI￿ fraud is detailed below. The engagemeni partner ensured that rhey errtjagement team collectively had the appTopriate competence. capabilikne5 aTK* skill5 to k*ntify or recognise non-compbance th and regulation5". We Kyeniifi'ed the tsws and regutsiior6 app￿able to thechantabie company thrrwh discusyon with Trustees and other rnanagementand review ofapproprkite industry krwledge. In preparing Ihe financial sta*ments. the tTUStee5 are respL￿sible for a55e551ng the charity's 8bility to continue asa going cOr￿￿l disclosing. asappbcable. matters re￿ted to going concern and using the gtyng cor￿eM basis of accounting unle55 the trustees ether intend lo liquidate the chanty or to cease operation5. or have no ￿LIst￿ alternative but to do so. We assessed the extent of compb'arce with iawsand regutstkxs ideniihed above through makry er￿UIrieS of management and reviewiry all relevant correspondence. To addrtss the rtsk offwwd thrn19h Auditor's responsibilities for the audit ManayUn￿l bia5 and ovevride0fcontr0￿ we.. of the financial statements Perfomied analytycal procedures as a risk assessment tool to Identify any unusual or unexppcted relationship5. Our objectives are to obtain reasonaNe a55urance aboutwhelher the fir￿nC￿l ststemenis as a whoieare free fvom maier rn15StaternenL whether due lo fvaud QTerror. and 10 issue an auditor's report that includes our opinion Reasonable assurance 15 a high ievelof assurance. but is nola guarantee thatan audit conducted in accordance ￿th IS￿ (UK) ￿11 alwa￿ deteci a maierial misstaiemeniwhen it exist5 M155tatement5 can arise frorn fraL¥J or error and are considered maierial if. Ind￿d￿lY or In the aggregate. they could reasonably be expected io InflLJence theeconomic decisws of users taken on the basisof these financial Tested journalentr￿S to identsfy unusual IFan5action5." Assessed whetherjudgements and a5sumpbons made In determining the accounting estsmateSW￿ indicative of potential txas". As part of an audit in aCCOTdance with ISAS IUKI. we exerc4se professionaljudgment and mainlain professwl s¢epti¢ism thr4uyhout the audit We also: 51atement5. Idenbfy afvJ asse55 the risks of materk31 mtsstsrerwt ol Ihe financial siaiement whether due to fraud or etTor. design and perform audit procedures responswe ic> those risk¥ and obtain audit evidence that 15 Irregul8riiies. including fraud. are insra)Kes of non-CtsTnpliance wth L3w5 and Tegutslion5. We design Pr￿edureS in our INOEPENDENT A(IDrro￿ REPORT sufficient and appfopriate to PTowde a ba515 for our opinion. The risk of not detecting a material rnisslaternent resulling from fTaud is higher than for one resulting fvom error. a5 fraud may involve collusion. forgery. Inienuonal omissions. misrepresentstions. or the override of Iniernal controL We communicatewth those charged With govemance regaiding. among other matiers. the p￿￿r￿d Scope and timing of the audit and Significant audit findings. Including any gnificant deficiencie5 in internal control Ihatwe hlentifyduring our audit. Use ol our report obtain an understanding ¢sf Intemal contK4 relevant to the audil in order to design audit procedures Ihat are approproie in rhe circurn51ances. but not for the purpose of expressing an opinion on the effectweness of the Inlelnal controL This report Is made solely to the charitys members. as a boty. in accordalice with Chapter 3 of Part 16 of Ihe CoTnpanies Act 2006. Chjraudit woth ha5 been undertaken so that we mighr stste 10 the c￿rIty$ members thtsse matters we are required to state to them in an audilOf'S report and for no oiher purpose. To the fullest e￿ent Fomiitted by law. we do not accept or assume responsibility to anyone other than the chanty and the chanty's mernber5 as a body. forouTaudil WOTk. lor this reporL or lor the0rAnHY￿we have fom)ed Evaluate the appropnaleness of accounting po1￿cleS used and the reasonableness of accounting eslimales aTNJ related dis¢ltsJres made by the trustees. Conclude on the appropriatene55 ofthe Irusiees use of the going concern of accounting alld. based on the audptevKlerKe obtsined. whether a maien&l uncertainty exists related io events orconditsons that may cast significant doubi on rhecharity's ability to continue as a going concem If we conclude that a rnaterial uncertainty exist5, we are required to draw attention in wr auditor'5 report to the related disclosure5 in the financial Sta￿ments or. If Such d￿l0$U re Inadequate. Io Tnodify our opinion Our ctsnclusions are based on the audii ewdence obtsined up lo the date ofaurauditorf5 report However. fuiure events or conditions may cause the charity to cease to cOn￿nUe 3$ a going concern. Mr. Mohammed Afzaal Bhatti (Senior Statutory Auditor) FCCA Signed on 29th July 2024 for and on behalf of.. KBM UK Limited I Concord Business Cent Chartered Certified Accountants & Statutory Auditor Concord Road Evaluate the owerall presentstion. structu 3nd content ol the fi￿n¢la[ ststements. Including the disc105Lsre5. and whether the linancial 51atemellt5 Tepresent the undertjing transaction5 and events In & rThannerthat achieve5 lair preseniation. London, W3 OTJ IUK) INDEPENOEP4T ALIDrr0￿S REPORT STATEMENT OF FINANCIAL ACTIVITIES 31ST OCTOBER 2023 lincluding income and expenditure account) 2023 2022 UNe5tricted ftJrKIs RestrKted funds Total fund5 Total fund5 Note Income and etr)dcbwments Donations and legacies l748.579 5.373.933 7,122,511 7.518.969 Other trading actni￿e5 5,945 5.945 Other incorne 27.762 27.762 19,813 Total income 1782,286 5,373,933 7156.218 7,538,782 Expenditure Expenditure on vaising lund Costs offundraiyng ac￿lieS 406.664 406.664 317.753 C0515 ofothertTrdiry ￿knes Expenditure on charitable actiwties io 59.917 59.917 6.155351 6.155.551 5,52I817 Governance cost 253.688 253.688 178.320 Total expenditure 720.269 6.155.351 6,875,619 6.017.890 Ntl ine•me L062.017 178L4181 280.599 1520.892 Transters between funds 173L1551 73LI55 Net mt)vemenl in lund$ 330.862 150.2631 280,599 1.520.892 Reconciliation of funds Total funds broughi forward I553.806 1014.786 3,568,592 2.047.701 Total lunds Carvied for4vard L884.668 l964.523 5.849.191 3.568.592 The statement of financial activitses incl￿￿eSall gains and10sses recognised in the year. All Income and expenditure derwe from continuing aCts￿t￿& STATEME14TOF NNANCthLACTNmES STATEMENT OF FINANCIAL POSITION 31ST OCTOBER 2023 2023 2022 Fixed assets TangiL>le fixed assets 18 30,161 8.438 Currentassets Stocks 19 19.593 Debtor5 20 371044 54.657 Cash 81 bank and in hand 3.516,194 3.540.766 3.907,831 3.595.423 Cr¢ditots'. amounts falknng due within one y¢ar 88.801 35.269 Net current assets 3.819.030 3.560.154 Totalassets less current babilbtre5 3,849,191 3.568.592 Net assets 3,849,191 3.568.592 FUMIS t>f th¢ ¢havity Restricted funds UnrestTicied funds L964.523 L884.668 2.014.786 L553.806 T¥tsl¢haMty funds 23 3,849.191 3.568.592 These hnanck8151atement5 were approved by the Lvard oftru5tee5and auth0ri5ed for i55ue on 28th July 2024. and are signe(l on behalf ol the ljoard ty. Mr Bakhty•r N. 1kn4d4 Chairman b Trustee STATEME14T OF NNANCWL posmow 61 STATEMENT OF CASH FLOWS 31ST OCTOBER 2023 2025 2022 Net Incorne 280.599 1.520.892 Adjustments for. Depreci3iion ol iangible fixed assets Accrued lincomellexpen5e5 9.570 1515.7291 3.653 Changes in". Sio¢ks Trade and otherdebtor5 Trade and trthercredit¢xs 119,5931 IL6581 53,532 Q6.8561 1120.3501 6.521 L377.165 Net cash (used inllfT¢m orÉrating 6.521 L377.165 Ca$h fl¢)w$ fwm a¢¢i¥i Purchase of tangible asseis Net C45h used In Investing actiwties 13L0921 13L0921 14.8311 14.83 Net increase in cash and cash equNaients Cash and equNalent5 at beginning ol year 124.57 3.540.766 1.372.334 2.168.432 Cash and &ish equivalents at end of y2ar 3,516.194 3.540.766 ILEBANON HELTER FOR A SYRIAN REFUGEE FAMILY HOUSE NO. 5 AR54. CAMP DONATED DY STATEMENT OF CASH FLOWS NOTES TO THE FINANCIAL sfATEMENTS L General information The chariiy is a public beneliientityarHJ pnvate company lirn￿ted byguarantee. registsred in EngtsThJ and Wales and a iegsiefed Futh5ry cost5aret1￿InCUTred in seeking chanty in Erng￿nd and Wales. Theaddress of ar*J do noti￿lUde ttte ihe registered office 15 Eaton HaiL Retfowd, Nottingharnshire. DN22 OPR. c0stsofdss￿￿ttUtsry infOn7wts￿ in SUPFMM of 2. Statement of compliance cAMma￿e costsaEtknsecosts incurreddirectly in 5upwidey4￿drt￿reo￿ thpobiects ofthe These linancol siatements have l*en ryep¥ed th>ityarKI#￿jl&&e￿Cl*l in compliance wth FRS 102, The FIr￿nc￿31 Repc>rting Sianda)ries ai Ihe fairvalue of the goods unless this u*oftre res(¥Jrtr. Direcicosts Impractical to measure reb"abty. in which attn￿tableto a ￿rgIe￿ctMty areallocated direcdy case the value is ¢Jerived from the c05tto the tothat actmty Shared c05t5are apportioned donor or the estimated resale value. Donated between thextMDes ty contntxjte ioona lacilikne5 arKJ semces are Tecognssed in the rEa50T￿ble.1u5tlfiable arVJ£￿5￿stent ba￿5. 8ccounts when recwed if rheva5ue can t)e reliably measured. No aTnounts are Includpd for the Contri￿110￿ ol general volunreer Lease payments are recogntsed a5 an expense over the lease iemi on a sirawhi-line basis. The ajgregate benefftof lease incentwes 15 nised as a reduction to expense over the lease terry on a 5traight-b.ne ba515. income from contracts for the 5upplyol services Is recogn15ed with the delwy ol the contracted senrice. This 15 cLassif￿d as Un￿Str￿ted funds unless thete isa contractual requirernent for it to bespent on % particutsr purpose retumed il unspenl In which case it may be regarded as resthcted. T•ngilAe assets All fixed assets afe initially recorded atCOSt. Resources expended ExpendiluTe Is recognised on an acctva￿ Lxtisis a5 a liability is Incurred. ExpeThJiiure include5 any VAT which canwt be fully recovered. aThJ is ciassifted under headings of the St￿ten￿nI of financkil activwes towhich li relates.. DePreC￿lI0n Is ¢akUlat￿ so as io write off the C05t orvaluatK)n of an a55eL less its residual value. ov• the u*ful economic b'fe of Ihat assetas foll FLKturesand FithrTg5 Motor Vehicle5 20% reducing balan 25% reducing balance 33% reducing bakn Equipment NOTES TOThE nNANCIALSTATEMEPITS Impairmentof fixed assets A review lor Indicator5 01 Irnpaim*nt ts caThied out at each reporting date. the recoveTrbie amount being estimated where such iThJKators exist Where the carryirg value exceeds the recover8ble amwnt. Ihe assei is impai￿d accordingly. Prior irnpairmenrsare re¥￿ved for possible rever5alaleach re￿rtsry date. Where inve5trnents in shares are publicly traded or ihpir fair value can oiherwi5e be measured reliably. the investrnent is subsequently meawred at faif value wth changes In fair value recognised Income and expenditure All trther such inveslrr￿ts are subsequently measured ai cost less 1mpaifment Other fir￿[￿la1 instsulnents. including derwatNes. are In￿allY recogn15ed atfair value. unless payrnent foran asset 15 deferred ￿Yond r￿mial t￿Y*le$S terms or financed ai a raie of intertst thai is a market raie. in which case theasset ai Ihe rjresent value of the luture pa￿Trents discounted at a rnarket rate of interest for a simiLir debt instrument For the purposes of impaim*nr ￿tIng. when it 15 not Possible to estirnate ihe recOve￿bIe amount of an Indiwdual assei an estinwie Is made of the recoverable arnount ofthe ca5h- generaiing unit to which the asset belongs. cash-generating unil 15 the srnallest idenbfiabie group ol assets thai Includes the asset and generaie5 cash inflow5 thal largely indetHtht of the cash in*iows from Olherassets or groups of assets. Other fir￿1￿￿￿1 instruments are subsequently meawred at faiTvalue. wth any charyes recognised In the statement of financial acimlies. wilh theexcepiion of hedgi instwments in a de5HJnated ￿giry rEiation5hip. For Impairment testing org¢￿11[ the good￿.11 acquired in a bu51ness combination Is. from ihe acquisition date. allocated to each ol the cash-generating units Ihat are expecred to benefit frorn ihe synergRsof thp c0mknrwtl(￿. irrespeciive of whether other assetsor IwtHliries of the charity are a55yned to those uni FIna￿*la$Sets thar are meaSU￿d ai cost or aMOrt￿ c051 are Tewewed lor<)biectNe denceof IM￿1rmenlal Ihe end of each reporbng date. Ifthere 15 objective ewdence of impairmen¢ an impairment loss Is recognised urHler the appropriate headiry in the 5taternent of hnanc*l aCiMtie5 In which the Initial gain was Financial instwments A hnancial asset or a financkil babib-ty is ret￿nIsed only when ihe Charity becomesa party ttr the contractual pro￿￿onSOf Ihe insirurnent. FoTall equity Instyumenis Tegardiess of gnificance. and otherfinancial assets that aTe indmdualty ￿g￿￿can( these are a55essed ir￿mduallyfor Impaimient. Other financial a55ets are either asse55ed Indwidually or gft￿ped on the t￿$ of gmiQ3rcredii risk th3racter￿lts. Basic financial Instruments are initsally rec￿nIsed at the arnount receNable or payable Including any re￿ted transaction costs. Current assets and current knabillt￿5are subsefjuently measured ai the cath or ￿her consideration expected to be pam4 or receNed and ￿t discounted Arty ￿versaL% of impairment are recognised imrnediateiy. to the extent that the reversal does r￿1 result In a carrwng amount of the financial a5selthat exceed5 what the carying amount would have L*n had the impairmeni not Debt In5trurnent5 are Subsequently measured i arnortised cost. PIOTES TOThE ANANCIALSTATEMEPITS 4. Limited by guarantee The charity 15 a company limrted bYgUarantee.￿ member5 ofthe company are the trustees narned on page I lrt the eveni of Ihe charity i)*ng wound tre bability In respeci of rhe guarantee is mited to £10 per memberof the charity. 5. Donations and legacies Unrestricted FurKIs Restricted Funds Total Funds 2025 Donations I045.093 5.373.933 6,419,025 Glfts Gift Aid 703.486 705,486 L748.579 5,373,933 7.122.511 Unrestricted FunLIs Restricted Funds Totsl Funds 2022 Donations L04L037 5.811288 6.853,325 Gift Aid 665.644 665,644 L706.681 5.811288 7.518.969 6. Other trading activities Urwe5tricted Total Fund5 FuwvJ5 2025 Restricted Total Funds Fund5 2022 Income from oiher tr8ding aclivities 5.945 5.945 7. Investment income UThethC￿d Total Fund5 FuThJs UnTesthcied Funds Total Funds 2022 2023 Investrnent Inc¢Jme- &wng 13 PIOTES TOThE FINANCIALSTATEMEPITS 8. Other income UNesiriaed FuThYs Total Fund$ 2023 Unrestyided Totsl Funds Funds 2022 Rental Income Othei Income 19.800 7.n4 19.800 7,n4 19.800 19,800 27.514 27.514 19.800 19,800 9. Costs of other fundrnisiNJ activities Unresthded FuThts Totsi Ful￿5 Unresthcted Totsl Funds Funds 2022 2023 2022 Printing and Statiol Advertising Moror and Trw l534 L534 2.483 2.483 6.313 6.513 8200 8.200 4268 4268 3.202 3.202 Consuliancy Fee5 Otheroffice costs 24.818 25.763 543.969 24.818 32,733 20.113 25L022 3a733 20.ll3 251.022 25.763 343.969 Support Cosrs 406.664 406.664 317,753 317,753 vuHINu.. DI *) MUSLI QIARI . J ((((((( MusLlhl CPIARI, ThE WNAII¢LILSTA ENT5 67 10.Costs of other trading actrvities Unrestrve£l FUTh Tota Funds Unresthcted Funds 2022 Total Funds 2023 2022 Purchase5 32.655 31655 C1051ng St¢xk Wages Pens￿￿ costs 119.5931 32.650 447 U9.5931 31650 447 Repair5 b mainteria￿e Insurance 4.145 963 4.145 963 Legal and professk)nal fees Telephone Postage & statsonery Bank charge5 Advertising Computer cost Subscriptions Oepreciation 166 166 178 178 169 169 39 39 425 425 L220 L220 1070 5.383 1070 5.583 59.917 59.917 IL Expenditure on charitable activities by fund type Resthcted SUpr￿rt Cost Furth Total Funds Total Funds 2023 2023 2022 Qufbani 613.144 970.948 2L311 33.747 20.343 654.455 934,799 Orphans Masjid Water L004.695 867.897 477.050 585.305 605,648 L106.665 386.597 38.464 13,437 46.202 L145,129 400.033 L230.537 335.534 lftarlFood Emergency Health L329286 L375,488 955.701 156.284 442.581 5.432 15.383 16L716 457.963 200.801 30L585 Education Livelihood 357.787 12.435 570.225 217.914 5.948.598 206.753 6J55.351 5.52L817 NOTES TOThE FINANCIALSTATEMEPITS 12. Analysis of 511PPQrt Costs Fundraising Chantsbie Govemance Total Support Total Support Acimty CL)$12023 Cosi 2022 Salaries and wage5 Postage & stabonery Telephone Repairs and renewaLq Operating lea5e- P&M IT & computer eX￿nSeS Light and heat 197.398 98,699 98.699 394.795 248.620 6.878 12.528 590 394 7.861 2,284 23.235 8.770 3.759 25.056 19.129 661 6.376 6.376 3L882 28.821 L090 34.238 22.390 13.434 8.956 44,780 1744 L647 L097 5.488 10.344 Rates Lll3 429 2.142 Website & donaiion fMocessiThJ Depreciation Subscription Sundry expenses 62.966 76.147 7.318 146,431 151.186 2.791 997 199 3,987 3.652 4.2B8 10.4 8.323 20.233 12.611 11807 3.423 30.717 343.969 206.753 155.971 706.693 518.698 13. Goveman¢e Cost Unrestncted Total Fund5 Funds 2022 Total Fund5 2023 Legal & professional fee Insurance 47.230 10.663 47.250 10.663 27.441 10.002 Accountancy fee Audit fee 46.230 46.250 39.191 4.320 4.520 4.320 Foreign excharye loss Support CoslirKA@￿j 110.7261 UO.7261 IL0721 155.971 155.9n 98.438 253.688 253,688 178.320 14. Net income 2023 2022 Nel Incorne Is stated afterchargiryllcreditingl". Depreciation of tangible fixed assets Oper&ting lease rents 9.370 944 3.653 1.090 PIOTES TOThE ANANCIALSTATEMEPITS 15. Auditor5 rcMur￿ati¢)n 2023 2022 Fee5 payable forthe audrtof the financkilstatements 5.760 4.320 16. Staff costs The total siaff costs and employee ber*fits f the reporting period are as folhxs.. 2023 2022 Wages arbd saianes 549.283 357.174 The avefage head cwni ofempioyees duting the year was 2212022. 141. The average nuTnber of full-tirne equNaien employees dunng the year Is analysed os follow5" 2025 2022 Number of staff 14 17. Trustee remuneration and expenses TheTrustees recewed no remuneratyon orexrwLW for actiry as trnStee& During the year the total of expense reimbursed to the trustee5. incurred in thecourse ofacting as members of the charity. amounted 10 £Nil. 18. Tangible fixed assets FiX￿reS and fittings Motor vehKles Equipment Total At 151 Novernber 2022 19.077 6.250 87.847 113,174 Addiiions 26.914 4.178 SL092 At 31tht October2023 45.991 6.250 92.025 144.266 At I" NovernLET2022 17,755 5.647 5.138 278 8L842 3.445 104.755 9.370 Charge lor the year At 31° Ottober202J 23.402 5.416 85.287 114,105 Cavrylng amount At 51" October 2025 834 6,738 30.161 At 31" October 2022 L322 Lll2 6.005 8,438 NOTES TOThE FJNANCIALSTATEMENTS 19. St¢xks 202 2022 Closing stock 19.593 20. Debtors 2025 2022 Prepayrnent5 Aaccrued income Reni deposit Other debtors 17.642 315.729 21300 17.373 15,857 16.BOO 22.000 372,044 54.657 2L Creditors: arnounts fauing due within ¢Jne year 2025 2022 Trade creditors Accruals and deferred incorr Social securityand otheTtaxes 82,101 6.700 27.300 6,700 L269 88.801 35.269 22. Analysis of charitsbie funds Restricted lunds At 1° Nov 2022 Incoming CXJtgoing re50urce5 At 31" Oct 2023 Transfer Qurbani 199.019 430.763 573.694 919.010 634.455 L004,695 605.648 l145.129 138,258 545.078 Orphans M05que5 WateT 367.193 238.455 667.954 1307.969 830.794 Food 264.023 406,255 36.￿1 516.786 1238.851 400.034 l375.488 16L716 380.775 269.618 Emergency Health 102.703 20.891 Education 8.651 155.365 293.948 457.963 Lwelihood 192.362 177.861 370.223 2.014.786 5.373.933 73L155 6.155.351 1964.523 PIOTES TOThE FINANCIALSTATEMEMTS Restricted funds representdonatK)n receNed and held in trust for a parbcuLir purpose and must be applied to object s￿¢Ified triy ihe don(*. Charity has deygr*d and imrAemenied necessary check5 and conrroi system to ensu￿ that funds rec￿ed for any particular purpose applied Ctsrreciiyand in linewith terms of the irusi. Charity has developed a robust mtsniioring mechanism ro ensure effectNeand effic*nr implementatw of variws charitsbie projects io reduce poverty arKJ suffering. Grani making procedures irwolve verxrtabie well-known ovwseas Chariiat)le organisations lo form a partner5hipwith an airn to de￿er effectNe and speedy relief work lo those In need. Charity management continuLwJ5ty mon1l0￿ ihe work ol each partner organisations on wanous 5tage5 of project ImpiementatK>n and only release allocated funds Whe￿ partner organisation derTK>nStrateseffecbve impiernentation of agreed charitsble objectives. Donation received into err￿rcY fund ts mainly ubiized to provide rel￿fW0￿ In the events of naiural cabmity. war or famine Any surrAus donaiion after delNering the r￿Ssary relief work against the In￿nded purpose Is than appbed tootherchantsbie F￿. Unrestricted furKIs A( Ill Nov Incoming 2022 resources Igoing At 31ti O¢t resoufces 2023 Tra*isfer General fund5 LS53,806 L7812B6 (TèO.2691 (73L1551 L884.668 23. Analysis of net assets between fvnds Unrestncted Funds Restricted Total Funds Funds 2023 Tangible fixed asse Current a55et5 30.161 30.161 I943.308 l964.525 5.907.831 Creditors less than lyear Net assets 188.80U 188.8011 L884.668 L964.523 3.849.191 Unre51riclwJ FuTrJs Re5thcted Total Fund5 Funds 2022 Tangible fixed a55ets Cuffeni assets 8.439 L580.637 8.439 3.595.423 2.014.786 Credilors le55 than l year Net assets 135.2691 135,2691 I553.806 014.786 3.568,593 P40TES TOThE nNANCIALSTATEMEPITS 24. Financial instruments The catrying amount foreach ¢aWOffinanc￿il instrument tsasfoilows". 2023 2022 Financial assets measured at fairvalue tIw￿h incorneand expenditure Financial assets rneasured at fair value through Income and expeTvJIluTe 5.516.194 3.540.766 Financial assets that debt instruments measured at amorti5ed cost Financial assets thaiare debt instnjments measured ai amortised ¢￿t 36,645 38.800 Financial liabiiilie5 measured at law valuethrOu￿ incomeand expenditu Financial liabil￿ties measured at fairvaknje thrtsugh income and experéiture 88.801 35.269 22. Retated parties Muslim Charity. Helping The hasan estslAished charitslAe tyust under rhe narre of Muslim Charity, registered in Paki51an, registratK>n number RJSCIJG1280. The results ofthe charpiable iru5t registered In Pakistsn rove tJeen in¢