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2024-12-31-accounts

IDRB REGISTERED CHARITY NO. 1101170 COMPANY NO. 03862575 REPORT AND ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024

IDRB REPORT OF THE DIRECTORS AND TRUSTEES REGISTERED OFFICE.. Intemational House. 12 constan￿ Street, London, E16 2DQ Office 426. Regus 4th Floor, The Pinnade, Station Way, Crawley, RH10 1JH PRINCIPAL ADDRESS. DIRECTORS AND TRUSTEES M Rogers E Roberts (Appointed 13 January 2025) S Helms M Maxson D Swibold COMPANY SECRETARY M Rogers SOLICITORS Welle¢s Tenison House Tweedy Road Bromley. BR13NF INDEPENDENT AUDITORS Moore Kingston Smith LLP Betchworth House 57-65 Station Road Redhill Surrey. RH1 10L BANKERS National Westminster Bank PIC 39 Station Road Redhill Surrey. RH1 1QN OBJECTIVES AND ACTIVITIES The company is a registered charity and its principal activity is to advance education and to relieve poverty- LEGAL AND ADMINISTRATIVE INFORMATION The organisation is a charitable company limited by guarantee and was incorporated as company number 03862575 on 151h Oclober 1999 and registered as charity number 1101170 on 15th December 2003. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is govemed under its Artides of Association. The trustees of the charitable company are ils Irustees for the purposes of charity law. The trustees and trustees submit their annual report and the audited financial statements of the company for the year ended 31st December 2024.

IDRB REPORT OF THE DIRECTORS AND TRUSTEES (continued) GOVERNANCE The company is regulated by the Companies Act 2006 and by its Mernorandum and Articles of Association. IDRB is governed by a Board of Trustees. Trustees are appointed through ordinary resolution of the existing Board of trustees. The Board of Trustees hold final authority wthin the organisation vAth the Treasurer, McKenzie Rogers, responsible for the day-to-day managemenl of the charity. Couniry Trustees. Chief Representalives and Principal Officers hold authority for all IDRB activities within their respective geographical areas. TRUSTEE RECRUITMENT AND TRAINING When new Trustees are required, the board considers applications from individuals presently serving in a similar position or line of work as well as those recommended by their charitable ne￿OrkS. All applicants are assessed based on.. education and work experience,. passion for, and commitment to, the charity's mission- and ability to devote the lime required for successful governance of the charity. The Board's skills base is reviewed regulady to idenlify recruitment and Iraining needs lo ensure effective governance. Regular Board meetings are also used to identify areas where training would improve the performance oflhe Board. Trustees IDRB is a company limited by guarantee and not having share capital. The trustees therefore do nol have any financial interests in the company. RESERVES POLICY The charity holds free reserves to ensure that it can meet its foreseeable commitments. bearing in mind the current level of activity and uncertain financial markets. The trustees consider that $90.000 is an adequate level of reserrfes. Should reserves fall out of line, Ihe truslees would take steps to either increase fundraising or spend funds on suitable projects. The policy is reviewed annually by trustees and regulady monitored by the treasurer. As at 31 December 2024. the amount of Ihese reserves in the Charity's unrestricted funds amounled to $145,270 The trustees are satisfied that this level of reserves is adequate. RISK MANAGEMENT The trustees are aware of the requirements of the charities SORP 2019 and have implemented systems to mitigate all major risks to which the charity is exposed. The charity maintains a Corporate Risk Assessment and has reviewed the personal risks, the financial risks and the compliance and administration risks which face the charity. The report sets out to highlight ￿rtain pertinent areas where the charity should and has taken sleps lo miligate the risks. PUBLIC BENEFIT The trustees confimi that they have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's general guidan￿ on Public Benefit induding the guidan￿ 'public benefit= running a charity (PB2)'. when reviewing their aims and objectives. IDRB is a life changing charity, helping those in need by providing healthcare, educational services and community development.

IDRB REPORT OF THE DIRECTORS AND TRUSTEES (continued) FINANCIAL REVIEW In 2024, IDRB re￿iVed a total income of $276,086 (2023: $662,675). Totsl funds at the year end were $145,270 (2023.. $163,478). The level of income in 2024 was lower than 2023, with also lower expenditure, however resulting in a deficit for the year of $18,20812023= surplus $29,623). OBJECTIVES IDRB is commitled to expressing compassion towards underprivileged individuals by offering health care, educational aid, and initiating projects for community upliftment. We are devoted to executing our duties with precision, honesty, modesty, and kindness. Every member of our staff. our methods of funding, and collaborative engagements are selected in alignmenl with these core values and objectives. We are dedicated lo identifying and seizing opporlunities lo assist the impoverished and forlify families in the wodd's mosl needy regions. Our mission is deemed accomplished when these individuals and communities are empowered to self-sustain and improve the quality of life for themselves and their neighbours. We envision a world where sustainable development is realized throuqh enabling others. Our foundational principles indude.. Human Resources- We allocate human reSoUr￿S effectively to foster sustainable growih. Empowerment- Our focus is on enabling and equipping individuals and communities to address and overcome their explicit and implicit challenges. Partnership - We engage in meaningful and accountable collaborations with intemational bodies, governmental instilutions, and local communities, promoting solutions rooted in community parlicipalion for enduring development. Integrity without Bias- Our operations are guided by unwavering integrity. impartial to elhnicify, gender, religion, or nationality- FUNDING The organisation never solicils funds from countries in which IDRB is working. All funding for projecls, programs, and maintenance of personnel comes from extemal sources. including associated charitable networks.

IDRB REPORT OF THE DIRECTORS AND TRUSTEES (continued)

JORDAN

Due to instability and continued conflict in Yemen, our aid work to the Yemeni is governed by our office in Jordan. In 2024, our local partners continued their humanitarian mission across the northern governorates of Yemen, with operations focused in Sana'a, Hajja, and Mahweet. Despite significant challenges due to conflict, restricted access, and economic deterioration, we delivered essential support to 230 households benefitting over 1,600 individuals experiencing acute food insecurity and limited access to basic services. Each distribution included food baskets with essential commodities (e.g., flour, legumes, oil, and salt) to meet household nutritional needs for one month.

We also conducted a Community Development Training in Jordan with Yemeni partners to strengthen local NGO capacity in community mobilization, needs assessment, and sustainable project design. This investment has directly contributed to stronger field coordination and more responsive community-level programming.

We also implemented an education-focused initiative aimed at supporting children affected by prolonged displacement and poverty. The project successfully provided basic school supplies—including notebooks, pens, backpacks, and hygiene kits—to more than 200 elementary school students across the targeted communities in Sana'a.

In 2025, we aim to: scale up food security programs to include additional at-risk communities; train new local volunteers and field agents; and advocate for safer humanitarian access and improved coordination with local authorities.

DJIBOUTI

Representatives of IDRB – Djibouti, in cooperation with Djibouti's Ministry of Agriculture and Veterinary Services and the community animal health workers of Tadjourah, carried out 93 days of veterinary consultations in the Djibouti countryside. We treated a total of 56,118 animals. From January to December, we provided animal health assistance to 500 households in the Tadjourah district. We also participated alongside members of the Ministry of Agriculture to provide transport and manpower to carry out vaccination campaign against PPR (Goat Plague). In 2024, 8,685 animals were vaccinated.

Our educational pursuits included teaming up with a local community association in the Fiqa neighborhood of Tadjourah to teach Afar literacy to men. The children in the area also benefited from after-school tutoring.

In the year of 2024, we were able to succeed at each of its goals. We are particularly glad to have been able to facilitate 86% more veterinary field clinics than we hoped for. We firmly believe, and have witnessed, that the human health of any given region is inextricably linked to the health of their herds. That being the case, by doing an additional 43 clinics, we are contributing the human health of 43 additional villages; we see this as a huge success. We hosted an American veterinarian in February of 2024 who was able to provide advanced treatment and fieldtraining to our Djiboutian employees, however we were unable to recruit a second veterinarian to assist us in the fall. With some support/training/consultation from IDRB employees, a fellow organization, L.I.F.E., has been able to start a robust animal health project in the Arta region of Djibouti, which is being well received by their community as well as the local and federal government.

In 2025 we have been invited to join the Ministry of Agriculture to provide animal care in the community of Obock. We hope to welcome at least one experienced American veterinarian who will expertly assess the needs of the herds in this region and help local technicians provide treatment to around 250-300 animals.

We also have plans to work in partnership with small business owners in the tourism sector to begin increasing the visibility of ecological and cultural tourist encampments for sustainable and community-oriented tourism.

IDRB REPORT OF THE DIRECTORS AND TRUSTEES (continued)

HORN & EAST AFRICA

This office serves as an administrative and oversight office. Its aims for 2024 were as follows:

Our objectives for 2025 remain the same as in 2024; to provide support and play an advisory role for the impetus of new projects and accountability over the execution of existing plans.

ETHIOPIA

In 2024 we were able to complete 2 community solar well installation projects in Robit and Tenta Woreda, respectively. These solar wells bring many benefits to their communities such as: a practical cost savings, improvement to agricultural productivity, access to clean, reliable water sources even during dry seasons which boost income and improve food security and reduce the impact to the environmental. They contribute to a sustainable energy transition and overall enhance community health and well-being. These projects are estimated to have benefitted 26,100 residents.

The Daryeel Project was signed on April 2, 2024, between the Somali Regional State Regional Bureau of Health, Regional Bureau of Finance, and IDRB. The project will improve patient access to relevant patient information and assist the Regional Health Bureau (Region 5) in providing up to date community health needs data and diagnosis of communicable infectious diseases. Implementation of this project has been delayed due to customs clearance of imported medical supplies and extensive verification of medical credentials for the project director.

For 2025, our plans include: investigating future opportunities for new windmill/solar projects in the Central Gondar Zone; working with the Tenta Woreda and South Wollo Zone to identify potential future water projects; signing the Darasalaam Sand Dam Project with construction to begin in the first; and implementing Phase 1 of the Daryeel Project Improving Access to Health.

IDRB REPORT OF THE DIRECTORS AND TRUSTEES (continued) TRUSTEE'S RESPONSIBILITIES The trustees are responsible for preparing the Trustee's Report and the finanaal statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally AC￿pted Accounting Practice). Company law requires the trustees to prepare finanaal statements for each financial year, which under company law the trustees must nol approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the incoming reSoUr￿S and application of resources, including income and expenditure, of the charitable company for that period. In preparing these financial statements. the trustees are required to'.- a) Select suitable accounting poliryes and the apply them consistently- b) Observe the methods and principles in the Charities SORP- c) Make judgements and estimates that are reasonable and prudent- d) State whether applicable UK accounting standards including FRS 102 have been followed, subjecl to any material departures disclosed and explained in the financial ststements., e) State whether a statement of Recommended Practice (SORP) applies and has been followed, subject to any material departures disclosed and explained in the financial statements., and Prepare on the going concem basis unless it is in appropriate to presume that the company will conlinue in business. The trustees are responsible for keeping proper accounling records which disclose wilh reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. SMALL COMPANIES EXEMPTION This report has been prepared with the Stalement of Recommended PraCtI￿- Accounting and Reporting by Charities and in accordan￿ with the special provisions of Part 15 of the Companies Act 2006 relating to small entities. On behalf ofthe Board= E Roberts Trustee Date: 06/08/2025

IDRB INDEPENDENT EXAMINERS. REPORT TO THE MEMBERS OF IDRB I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responsibilities of basis of report As the chanWs trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 I'the 2006 Act'l. Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act')- In carrying out my examination I have followed the directions given by Ihe Charity Commission under section 145{5) {b) of the 2011 Act. Independent Examinerfs Slatement I have completed my examination. I confirm that no matters have corne to my attention in connection wth the examination giving me cause to believe- 1) 2) 3) accounting records were not kept in respect of the Company as required by section 386 of the 2006 Acl., or the accounts do not accord with those records- or the accounts do nol comply with Ihe accounting ￿qu1￿MentS of section 396 of the 2006 Act other than any requiremenl that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination- or the accounts have not been prepared in accordan￿ wth the melhods and principles of the Statement of Recommended Practice lor accounting and reporting by chanlies. 4) I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. lan Matthews For and on behalf of Moore Kingston Smith LLP Chartered Accountants Belchworth House 57-65 Station Road Redhill Surrey RH1 1DL Date: 11 August 2025

IDRB STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST DECEMBER 2024 Unrestricted Unrestricted Total Funds Total Funds 2024 2023 Notes INCOME FROM Donations Other income 276,086 629,565 33,110 TOTAL 276,086 662,675 EXPENDITURE ON Charitable activities Project expenses 294,294 633,052 TOTAL 294,294 633,052 NET {EXPENDITURE)ANCOME (18,208) 29,623 TRANSFER BETWEEN FUNDS NET MOVEMENT IN FUNDS (18,208) 29,623 TOTAL FUNDS BROUGHT FORWARD 163,478 133,855 TOTAL FUNDS CARRIED FORWARD 145,270 163,478

IDRB BALANCE SHEET AS AT 31ST DECEMBER 2024 2024 2023 Notes CURRENT ASSETS Deblors Cash at bank and in hand 79,144 73,704 152,848 94.772 76.039 170,811 LESS CREDITORS.. Amounts falling due within one year 7.578 7,333 NET CURRENT ASSETS 145.270 163,478 TOTAL ASSETS LESS CURRENT LIABILITIES 145.270 163,478 FUNDS OF THE CHARITY Unrestricted funds 11 145.270 163,478 145.270 163,478 For the financial year in question the company was entided to exemption under section 477 ofthe Companies Act 2006 relating to small companies. No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors aCknO￿edge their responsibility for complying the requirements of the Act with respect to accounting records and for the preparation of accounts. The financial statements have been prepared in accordan￿ with the provisions applicable to companies within Part 15 of the Companies Act 2006 relating to smaller entities. Approved by the Board for issue on 0610812025 E Roberts Trustee Registered Company No. 03862575

IDRB NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024 STATUS OF THE CHARITABLE COMPANY The charitable company is limited by guarantee and does not have a share capital. Every member ofthe charitable company undertakes to contribute to the assets of the company in the event of the same being wound up during the time thal they are a member orwthin one year aflerlhey cease to be a member, for the payment oflhe debts and liabililies of the company contracted before they ￿aSe to be a member, such amount as may be required not exceeding £1. The company is a registered charity and as such is exempt frorn taxes under the provisions of the Income and Corporation Taxes Act 1988. The charity is registered in England and Wales. the registered Offi￿ is Intemational House, 12 Constance Street, London E16 2DQ. ACCOUNTING POLICIES Accountin convention The financial statements have been prepared in accordan￿ wth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102}. The company is a public benefit entity for the purposes of FRS 102 and a regislered charity established as a company limiled by guarantee and Iherefore has also prepared its financial statements in accordance with the Statement of Recommended Practi￿ applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland ffhe FRS 102 Charities SORP), the Companies Act 2006 and Charities Acl 2011. The financial statements are prepared in US dollars, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest dollar. The financial statements are prepared under the historic cost convention. The principal accounting policies adopted are set out below. Goin Concem The trustees have assessed whether the use of going concem is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charitable company to continue as a going concem. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statemenls. In particular the trustees have considered the charilable company's forecast and projections. After making enquiries the trustees have conduded that there is a reasonable expectation that the charitable company has adequate reSoUr￿S to continue in operational existence for the foreseeable future. The charitable company therefore continues to adopt the going concern basis in preparing its financial slatemenls. Incomin Resources All Monetary donations and gifts are included in full in the statement of financial activities when receivable, provided thal there are no donor-imposed restrictions as to the timing of the related expendilure, in which case recognition is deferred until the pre-condition ha5 been met. Gifts-in-kind are accounted for at the trustees, estimate of value to the charity or sale value as follows= assets received for distribution by the charity are recognised only when distributed. assets received for resale are recognised, where practicable. when receivable or otherwise when sold. gifts or fixed assets for charity use or funds for acquiring fixed assets for charity use are accounted for (as restricted funds) immediately on receipt. Intangible income is valued in income to the extent that it represents goods or ServI￿S which would otherwse be purchased. An equivalenl amount is charged as expenditure. Voluntary help is not included as income. 10-

IDRB NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024 ACCOUNTING POLICIES CONTINUED Cash collected to which the charity is legally entitled but which has not been re￿iVed at the year end is included as income. Donations under deed of covenant and gift aid together with the associated income tax recoveries are credited when donations are received. Resources Ex ended All costs are allocated between expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated direclly. others are apportioned on an appropriale basis. Expenditure, which is charged on an accruals basis, is allocated betsI￿n= costs of raising funds- expenditure on charitable aclivilies- and other expenditure represents those items not falling into any other heading. Support costs include central functions and have been allocated to activity costs categories on a basis consistent with the use of resources, e.g. staff costs by the lime spent and olher costs by their usage. Governance costs comprise the cost of running the charity, including external accountancy, Trustees, legal advice and constitutional and statutory compliance costs. These have been induded in support costs. Irrecoverable VAT is charged against the category of resou￿$ expended for which it was incurred. Fund Accountin Unrestricted funds are donations and other incoming reSoUr￿S receivable or generated for the objects of the charity without further specified purpose and are available as general funds. Expenditure is only recognised when a liability is incurred. Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of managemenl and support costs. Forei n Exchan Monetary assels and liabilities denominated in foreign currencies are translated into US dollars at the rates of exchange ruling at the balance sheet date rounded to the nearest dollar. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to income and expenditure account. The exchange rate al the year end was that £1 was equivalent to $1.25 (2023.. £110 $1.27). Financial instruments Cash and cash equivalents Cash and cash equivalents indude cash at banks and in hand and short term deposits wth a maturity of three months or less. Debtors and creditors Debtors and creditors receivable or payable wthin one year of the reporting date are carried at their transaction price. Debtors and creditors that are re￿1vable or payable in more than one year and not subject to a markel rate of inlerest are measured at the p￿sent value of the expected future receipls or paymenl discounted at a market rate of interest. Cash flow statement The Charity has taken the exemption available in para 7.1 B of FRS 102 and not prepared a slatement of cash flows.

IDRB NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024 CRITICAL ACCOUNTING ESTIMATES AND AREAS OF JUDGEMENT In the view of the trustees in applying the accounting policies adopted. no judgements were required that have significant effect on the amounts recognised in the financial slatements nor do any estimates or assumptions made carry a significanl risk of material adjustment in the next financial year. DEBTORS 2024 2023 Project expenses in advan Prepayments 79,144 76,687 18,085 79.144 94,772 Project expenses in advance represents monies advanced to field operatives which have not been expended at the balan￿ sheet date. CREDITORS AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Accruals 7,578 7,333 12-

IDRB NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024 (continued) TOTAL PROJECT EXPENSES Charitable Activities 2024 Charitsble Activities 2023 Costs directly allocated to activities General and hunger relief Strategy development Travelling expenses Language study Support costs allocated to activities Housing expenses Children's schooling Telephone Printing, stationery and other office expenses Staff development expenses Security Bank charges and inlerest Independent examiner fees Legal and profesional fees Loss on foreign exchange 149,576 20,627 327,780 134.855 4.458 8,808 64,645 11,270 713 6,534 22,517 1,428 1,632 7,578 12,347 7,246 294,294 63,988 20.163 8.162 9,422 23,412 10,973 38 7,333 1,508 333 633,052 EMPLOYEE INFORMATION AND KEY MANAGEMENT PERSONNEL Aside from Ihe trustees, the charitable company had no employees. Key management personel include the Irustees of the Charitable Company. No trustees received any remuneration or reimbursement for any expenses during the year. CONTROL Throughout the year the company was under the control of its trustees. RELATED PARTY TRANSACTIONS There were no related party transactions in the reporting period requiring disclosure. 13-

IDRB NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024 (continued) 10. ANALYSIS OF NET ASSETS BETWEEN FUNDS General Funds 2024 Totsl Funds 2024 Current assets Current liabilities 152,848 7,578 152,848 7,578 Net assels at 31 st De￿mber 2024 145.270 145.270 General Funds 2023 Total Funds 2023 Currenl assets Current liabilities 170,811 7,333 170,811 7,333 Net assets at 31 st De￿mber 2023 163.478 163.478 11. MOVEMENT IN FUNDS At 1st Janua 2024 Transfer between Funds At31st December 2024 Incomin Resources Out oin Resources Unrestricted funds General funds 163.478 276.086 294.294 145,270 Total Unrestricted Funds 163.478 276.086 (294,294) 145,270 At 1st Janua Transfer between Funds At 31st December 2023 Incornin Resources Out oin Resources 2023 Unrestricted funds General funds 133,855 662,675 633,052 163,478 Total Unrestricted Funds 133.855 662.675 {633,052) 163,478 14-

IDRB INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2024 2024 2023 GROSS INCOME FROM ALL SOURCES Charitable Donations - Benevolent project funds Total income 276.086 662,675 276,086 662,675 TOTAL EXPENDITURE OUT OF THE CHARITY'S INCOME FUNDS Operating Expenses - Bank charges and inleresl Independent examiner fees 1.632 7.578 9,210 38 7,333 7,371 Benevolent Projects Expenses- General and hunger relief Strategy development Travelling expenses Language study 149,576 20,627 327,780 134,855 4,458 487,720 8.808 158,384 Benevolent Projects Support Expenses - Housing expenses Children's schooling Telephone Printing. stationery and other office expenses Staff development expenses Security Legal and profesional fees Loss on foreign exchange 64.645 11.270 713 6.534 22.517 1,428 12.347 7.246 126,700 63,988 20,163 8,162 9,422 23,412 10,973 1,508 333 137,961 Totsl expenditure {294,294) (633,052) Surplus for the year (18,208) 29,623 -15-