FEDERATION OF IRAQI REFUGEES FINANCIAL STATEMENTS 31 MARCH 2025
Charity Number 1092340
FEDERATION OF IRAQI REFUGEES REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY YEAR ENDED 31 MARCH 2025
Registered Charity Name Federation of Iraqi Refugees Charity Registration Number 1092340
Registered Office 5 Caledonian Road London N1 9DX Trustees Salar Akram, Chair Ali Salih, Secretary Tara Ahmed, Treasurer Gona Saeed Farhad Saeed
Secretary Ali Salih Bankers Barclays Bank PLC Ilford Branch 180 High Road Ilford Essex IG1 1LS
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FEDERATION OF IRAQI REFUGEES INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS YEAR ENDED 31 MARCH 2025
REPORT OF THE TRUSTEES FOR THE YEAR ENDED
The Board of Trustees, of Federation of Iraqi Refugees, the Charity, presents its Annual Report and the Financial statements for the year ended 31' March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 March 2015)
OBJECTIVES AND ACTIVITIES
Objectives and aims The Federation of Iraqi Refugees (FIR) is a registered charity providing support, advice and advocacy for the Iraqi and Kurdish community in London including refugees, asylum seekers and the settled community experiencing difficulties in the UK. We have an office in Housmans bookshop in Kings Cross.
ACHIEVEIVIENTS AND PERFORMANCE
FIR has supported and provided services to 515 Iraqi and Kurdish London citizens through a range of activities and projects we have:
Organised a series of workshops and discussions of interest to the Kurdish & Iraqi community covering items such as how to claim both asylum support and Universal Credit. We also have organised more informal gatherings such as BBQ’s and picnics. Our workshops have been attended by 250 plus people.
The Federation alongside other campaigners has continued its challenge against the Conservative Government’s plan to deport refugees to Rwanda.
The Conservative Government continued with its plan to deport refugees to Rwanda despite a ruling from the Supreme Court. In a final act of desperation Rishi Sunak (conservative prime minister) pushed through parliament a controversial bill on the 18 January 2025 that enabled the UK to deport newly arrived refugees to Rwanda.
FIR alongside other campaigners continued to halt the Rwanda plan and support asylum seekers in hotels, hostels and Bibi Stockholm Barge. We assisted refugees through a mix of campaigning involving the refugees and their families, as well as individual advocacy.
FIR alongside other campaigners organised demonstrations, pickets & rallies outside the UK Home Office, Number 10 Downing Street and hotels and home office reporting centres.
Our development worker
spoke to the media both in the UK and internationally speaking against the Rwanda policy.
Wrote Letters to Home Office and MP’s supporting individual’s right to claim asylum. FIR also wrote letters alongside other campaigners condemning the Home Office’s Rwanda policy.
FIR’s employee and volunteers visited refugees face to face in hotels and hostels, providing Individual advocacy. FIR ensured all those threatened with deportation had access to legal advice. As part of this process, we arranged for key documents to be translated. We also arranged for individuals to have back ground reports supporting their asylum claim. FIR
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FEDERATION OF IRAQI REFUGEES INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS YEAR ENDED 31 MARCH 2025
gifted newly arrived refugees in hotels mobile phones to enable them to not only contact family back home but also stay in touch with UK agencies, such as The Home Office and solicitors.
FIR also organised collections of clothes and children’s toys from the existing Iraqi community to be distributed amongst the refugees at hotels. This was essential because many of the refugees had lost most of their belongings in the journey to the UK. FINANCIAL REVIEW
On review, the charity's financial position at the end of the period is good. There was no overspend and there was an increase in unrestricted funding through donations and member fundraising. Any liabilities are expected to be met by future grants of supply and the application of future income. Reserves Policy It is the policy of Federation of Iraqi Refugee to hold in reserves the equivalent of 6 months general running costs and an additional one month's salary costs. This policy will be reviewed in twelve months' time.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, Constitution of a Charitable Incorporated Organisation with voting members other than its charity trustees. Organisational structure The members of the management committee confirm that the provision of the charity's governing document have been complied with throughout the year under review.
STATEMENT OF TRUSTEES RESPONSIBILITIES
The Trustees are responsible for preparing the Trustees Report and the Financial Statements In accordance with applicable law and United Kingdom Accounting Standards. The Trustees have prepared the financial statements for each financial year which gives a true and fair view of the state of affairs and of the income resources and application of resources, including the income and expenditure for the year. In preparing these financial statements the trustees are required to: select suitable accounting policies and then apply them consistently observe the methods and principles in the Charities SORP make judgements and estimates that are reasonable and prudent
The Trustees ensured that applicable UK accounting Standards have been followed, subject to any material departure disclosed and explained in the financial statements The financial statements were prepared on the going concern basis unless it is inappropriate to presume that will continue in operation. The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position and enable them to ensure that the financial statements comply with the Charities Act 2011.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. In so far as possible the Trustees are aware:
There is no relevant financial information of which the Independent Examiner is unaware The Trustees have taken all steps that they ought to have taken to make themselves aware of any financial information and to establish that the Independent Examiner is aware of that information.
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FEDERATION OF IRAQI REFUGEES INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS YEAR ENDED 31 MARCH 2025
Audit Exemption
The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011.This report has been prepared in accordance with the Statement of Recommended Practice —Accounting and Reporting by Charities issued by the Charities Commission, updated 2015.
This report and statement were approved by the Trustees on 27'" February 2025 and signed on its behalf by:
Salar Akram - Chair
Arkon h—
Tara Ahmed (Treasurer):
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FEDERATION OF IRAQI REFUGEES INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS YEAR ENDED 31 MARCH 2025
Independent Examiner's Report on the Accounts
I report on the accounts for Federation of Iraqi Refugees for the year ended 31st March 2025.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 and that an Independent Examination is needed.
It is my responsibility to:
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~ examine the accounts under section 145 of the Charities Act;
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~ to follow the procedures laid down in the general directions given by the Charities Commission (under section 145(5)(b) of the Charities Act), and
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~ to state whether particular matters have come to my attention.
Basis of independent review
My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair" view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the Trustees have not met the requirements: ~ to keep accounting records in accordance with section 130 of the Charities Act; and to prepare accounts which accord with the accounting records, and comply with the accounting requirements of the 2011 Charities Act
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
AYNA Accounting and Financial Services Ltd Haringey London N15 3LR.
4[th] September 2025
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FEDERATION OF IRAQI REFUGEES STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2025
| Unrestricted | Restricted | Total Funds | Total Funds | ||
|---|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | ||
| Note | £ | £ | £ | £ | |
| INCOME FROM | |||||
| Donations & legacies | 2 | 000 | 000 | 540 | |
| Income from charitable | |||||
| activities | 3 | 46,700 | 46,700 | 46,200 | |
| Investment income | |||||
| --------------------------------------- | --------------------------------- | --------------------------------------- | --------------------------------------- | ||
| TOTAL INCOME | 000 | 46,700 | 46,700 | 46,740 | |
| --------------------------------------- | --------------------------------- | --------------------------------------- | --------------------------------------- | ||
| EXPENDITURE ON | |||||
| Charitable activities | 4 | (000) | (38,763) | (38,763) | (43,248) |
| --------------------------------------- | ----------------------------------- | --------------------------------------- | --------------------------------------- | ||
| TOTAL EXPENDITURE | (000) | (38,763) | (38,763) | (43,248) | |
| --------------------------------------- | --------------------------------- | --------------------------------------- | --------------------------------------- | ||
| NET INCOME/ (OUTGOING) | |||||
| FOR THE YEAR | 000 | 7,937 | 7,937 | 3,492 | |
| RECONCILIATION OF | |||||
| FUNDS | |||||
| Total funds brought forward | 000 | 24,438 | 24,438 | 20,946 | |
| --------------------------------------- | --------------------------------- | --------------------------------------- | --------------------------------------- | ||
| TOTAL FUNDS CARRIED | |||||
| FORWARD | 000 | 32,375 | 32,375 | 24,438 | |
| ======================================= | ================================= | ======================================= | ======================================= |
The Statement of Financial Activities includes all gains and losses recognised in the year All of the above amounts relate to continuing activities.
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FEDERATION OF IRAQI REFUGEES DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025
| Note | £ | £ | £ | £ | |
|---|---|---|---|---|---|
| CURRENT ASSETS | |||||
| Debtors | 000 | 000 | |||
| Cash at bank and in hand | Cash at bank and in hand5 | 34,261 | 26,140 | ||
| --------------------------------- | --------------------------------- | ||||
| 34,261 | 26,140 | ||||
| CREDITORS: Amounts falling | |||||
| due within one year | 6 | (1,886) | (1,702) | ||
| --------------------------------- | --------------------------------- | ||||
| NET CURRENT ASSETS | 32,375 | 24,438 | |||
| ---------------------------- | ---------------------------- | ||||
| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 32,375 | 24,438 | |||
| ---------------------------- | ---------------------------- | ||||
| NET ASSETS | 32,375 | 24,438 | |||
| ============================ | ============================ | ||||
| CHARITY FUNDS | |||||
| Unrestricted income funds | 7 | 000 | 3,808 | ||
| Restricted income funds | 8 | 32,375 | 20,630 | ||
| ---------------------------- | ---------------------------- | ||||
| TOTAL FUNDS | 32,375 ============================ |
24,438 ============================ |
The accounts have been prepared in accordance with the Financial Reporting Standard 102
These financial statements were approved by the Trustees on 13[th ] July 2025:
Salar Akram (Chair): Asher hm
Tara Ahmed (Treasurer):
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FEDERATION OF IRAQI REFUGEES DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES:
BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS The financial statements are prepared under the historical cost convention and in accordance with applicable accounting standards and the Statement of Recommended practice "Accounting and Reporting by charities" revised in 2015.
INCOME
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.
EXPENDITURE
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rate in order to write off each asset over its estimated useful life.
Equipment & accessories 33.33% Office equipment 33.33%
2. DONATION AND LEGACIES: DONATIONS
| Unrestricted | Restricted | Total Funds | Total Funds | |
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Others | 000 | 000 | 000 | |
| -------------------------------- | -------------------------------- | -------------------------------- | -------------------------------- | |
| 000 | 000 | 000 | ||
| ================================= | ================================= | ================================= | ================================= |
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FEDERATION OF IRAQI REFUGEES DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025
3. INCOME FROM CHARITABLE ACTIVITIES
| Unrestricted | Restricted | Total Funds | Total Funds | |
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Grants | 46,700 | 46,700 | 46,200 | |
| Miscellaneous Income | 000 | 000 | 000 | 540 |
| -------------------------------- | -------------------------------- | -------------------------------- | -------------------------------- | |
| 000 | 46,700 | 46,700 | 46,740 | |
| ================================= | ================================= | ================================= | ================================= |
3a. INCOME FROM CHARITABLE ACTIVITIES: GRANTS
| Unrestricted | Restricted | Total Funds | Total Funds | |
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Trust For London | 14,450 | 14,450 | 26,950 | |
| Central Funding | 000 | 000 | ||
| City Bridge Foundation | 20,250 | 20,250 | 19,250 | |
| Cripplegate | 5,000 | 5,000 |
||
| The Hilden Charity | 7,000 | 7,000 | ||
| -------------------------------- | -------------------------------- | -------------------------------- | -------------------------------- | |
| 46,700 | 46,700 | 46,200 | ||
| ================================= | ================================= | ================================= | ================================= |
4. COSTS OF CHARITABLE ACTIVITIES:
| Total Funds | Total Funds | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Staff Costs | 32,845 | 32,845 |
| Support Costs | 9,774 | 9,774 |
| Direct Project Expenditure | 000 | |
| Governance | 629 | 629 |
| -------------------------------- | -------------------------------- | |
| 43,248 | 43,248 | |
| ================================= | ================================= | |
| TAFF COSTS | ||
| Total Funds | Total Funds | |
| 2025 | 2024 | |
| £ | £ | |
| Salary & NI | 32,845 | 30,918 |
| -------------------------------- | -------------------------------- | |
| 32,845 | 30,918 | |
| ================================ | ================================= |
4a STAFF COSTS
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FEDERATION OF IRAQI REFUGEES DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025
4b . SUPPORT COSTS:
| Total Funds | Total Funds | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Volunteers Expenses | 2,322 | 291 |
| Rent/Room Hire | 2,240 | 2,520 |
| Printing, Postage, Stationery | 1,473 | 712 |
| Other Office Supplies | 000 | 000 |
| Activities | 380 | 589 |
| Telephone | 760 | 813 |
| Equipment | 1,685 | 15 |
| Insurance | 422 | 327 |
| Catering & Refreshments | 204 | 341 |
| Website | 287 | 000 |
| Subscriptions | 000 | 000 |
| -------------------------------- | -------------------------------- | |
| 9,774 | 5,607 | |
| ================================= | ================================= | |
| 4c. DIRECT PROJECT EXPENDITURE: | ||
| Total Funds | Total Funds | |
| 2025 | 2024 | |
| £ | £ | |
| Activity Costs/Supplies | 000 | 000 |
| -------------------------------- | -------------------------------- | |
| 000 | 000 | |
| ================================= | ================================= | |
| 4d. GOVERNANCE | ||
| Total Funds | Total Funds | |
| 2025 | 2024 | |
| £ | £ | |
| Consultancy | 000 | 350 |
| Trustees Expenses | 000 | 264 |
| --------------------------------- | --------------------------------- | |
| 000 | 614 | |
| ================================= | ======================================= | |
| 5.CASH AT BANK AND IN HAND: | ||
| 2025 | 2024 | |
| £ | £ | |
| Barclays current account | 32,261 | 21,883 |
| Petty Cash | 000 | 33 |
| --------------------------------- | --------------------------------- | |
| 32,261 | 21,916 | |
| ================================= | ================================= |
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FEDERATION OF IRAQI REFUGEES DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025
6. CREDITORS: Amounts falling due within one year
PAYE & NI Other Creditors
==> picture [162 x 74] intentionally omitted <==
----- Start of picture text -----
2025 2024
£ £
--------------------------------- ---------------------------------
================================= =================================
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7. UNRESTRICTED INCOME FUNDS:
| Balance at | Incoming | Outgoing | Transfers | Balance at | |
|---|---|---|---|---|---|
| 1 Apr 2024 | resources | resources | In/(Out) | 31 March 2025 | |
| £ | £ | £ | £ | £ | |
| General | 3,808 | 000 | 3,808 | 000 | |
| -------------------------- | ----------------------------------------- | ----------------------------------------- | ----------------------------------------- | ----------------------------------------- | |
| 3,808 =========================== |
000 =========================================== |
=========================================== | =========================================== | 000 =========================================== |
8. RESTRICTED INCOME FUNDS:
| Balance at | Incoming | Outgoing | Transfers | Balance at | |
|---|---|---|---|---|---|
| 1 Apr 2024 | resources | resources | In/(Out) | 31 March 2025 | |
| £ | £ | £ | £ | £ | |
| 000 | |||||
| Cripplegate | 5,000 | 5,000 | |||
| City Funding | **14,450 ** | (14,450) | 000 | ||
| The Hilden Charity | **7,000 ** | 000 | (4,064) | 2,936 | |
| City Bridge | |||||
| Foundation | 20,250 | (20,250) | 000 | ||
| Charity | 000 | 000 | |||
| -------------------------- | ----------------------------------------- | ----------------------------------------- | ----------------------------------------- | ----------------------------------------- | |
| 46,700 | (38,764) | 7,936 | |||
| =========================== | =========================================== | =========================================== | =========================================== | =========================================== |
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FEDERATION OF IRAQI REFUGEES DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025
Section 1: Introduction to FIR
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Introduction from the Chair
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Vision, Mission & Values
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Background to the Federation of Iraqi Refugees (FIR)
Section 2: What We Delivered – Project Overview
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Summary of Projects
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Rwanda Plan Cancelled
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Preventing Forced Deportations to Iraq
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Tracking the Whereabouts of Missing Refugees
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FIR’s Vital Support to Refugees in Hotels
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Supporting Refugees to Access Housing and Welfare Support Across London
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Integration Project: Events and Seminars
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International Campaigning
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Stories from Our Clients
Section 3: Governance and Finance
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Finance
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FIR Structure
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Acknowledgements and Thanks
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FEDERATION OF IRAQI REFUGEES DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025
Introduction from the Chair
This past year has been one of immense challenge and profound impact for the Federation of Iraqi Refugees (FIR). Against a backdrop of increasing hostility towards migrants and refugees in the UK and beyond, we have continued to stand firmly with those fleeing violence, persecution and injustice.
In 2024/25, our work reached across borders and into the heart of communities, from campaigning against unjust deportation agreements to Iraq and the now cancelled Rwanda plan, to reuniting families with loved ones who had gone missing during dangerous migration journeys. We were proud to play a vital role in a coalition that stopped the Rwanda scheme, advocating directly for those detained and at risk. Our work to protect Iraqi asylum seekers from forced return remains urgent and essential.
We provided lifesaving support to refugees in hotel accommodation, distributed phones and clothing, and helped families move from asylum housing into secure and independent living. We also continued to foster community through social gatherings, educational seminars and cultural celebrations, offering connection and hope during difficult times.
Internationally, we joined with Kurdish and Middle Eastern women’s organizations to oppose dangerous legal changes in Iraq that threaten the rights of women and children. Locally, we responded to crisis after crisis with compassion, advocacy and practical action.
At the heart of all our work is a commitment to dignity, justice and equality for all refugees and displaced people. We believe that no one should face persecution or destitution simply because they seek safety.
As Chair, I would like to thank our dedicated staff, volunteers, supporters and—most importantly our clients, whose courage and resilience continue to inspire everything we do. Together, we will keep striving for a world where refugees are welcomed, protected and empowered to thrive.
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FEDERATION OF IRAQI REFUGEES DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025
| INCOME | ||
|---|---|---|
| DONATION AND LEGACIES | ||
| Donations | **000 ** | 540 |
| --------------------------------- | --------------------------------- | |
| 000 | 540 | |
| --------------------------------- | --------------------------------- | |
| INCOME FROM | ||
| CHARITABLE ACTIVITIES | ||
| Grants | ||
| Trust For London | 000 | 26,950 |
| Cripplegate | 5,000 | 000 |
| The Hilden Charity | **7,000 ** | 000 |
| City Bridge Foundation | **20,250 ** | 19,250 |
| Central Funding | **14,450 ** | 000 |
| Miscellaneous Income | ||
| --------------------------------------- | --------------------------------------- | |
| 46,700 | 46,200 | |
| --------------------------------------- | --------------------------------------- | |
| INVESTMENT INCOME | ||
| --------------------------------- | --------------------------------- | |
| --------------------------------- | --------------------------------- | |
| --------------------------------------- | --------------------------------------- | |
| TOTAL INCOME | 46,700 | 46,740 |
| --------------------------------------- | --------------------------------------- |
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FEDERATION OF IRAQI REFUGEES DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025
EXPENDITURE
| CHARITABLE ACTIVITIES | ||
|---|---|---|
| Staff Costs | ||
| Salary & NI | 23,663 | 19,563 |
| HMRC | 5,445 | 13,282 |
| Support Costs | ||
| Volunteers Expenses | 2,527 | 2,322 |
| Rent/Room Hire | 2,896 | 2,240 |
| Printing Postage ,Stationery | 632 | 1,473 |
| Other Office Supplies | 000 | 000 |
| Telephone | 361 | 760 |
| Equipment | 000 | 1,685 |
| Insurance | 494 | 422 |
| Catering & Refreshments | 218 | 204 |
| Website | 000 | 287 |
| Subscriptions | 00 | 000 |
| Direct Project Costs | ||
| Activity Costs/Supplies | 000 | 380 |
| Governance Costs | ||
| Consultancy | 000 | 543 |
| Trustees Expenses | 000 | 87 |
| --------------------------------------- | --------------------------------------- | |
| 38,763 | 43,249 | |
| --------------------------------------- | --------------------------------------- | |
| --------------------------------------- | --------------------------------------- | |
| TOTAL EXPENDITURE | 38,763 | 43,248 |
| --------------------------------------- | --------------------------------------- | |
| NET INCOME / (EXPENDITURE) | ||
| FOR THE YEAR | 7,937 | 3,492 |
| ================================= | ================================= |
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