WAFA RELIEF
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
A Company limited by guarantee - Registration No. 4770051 (England) REGISTERED CHARITY NO. 1101992
WAFA RELIEF
INDEX
Page
1-2 3 4
5
6-9
Directors Report
Independent Examiner's Report
Statutory Income and Expenditure Account
Balance Sheet
Notes to the Accounts
1
DIRECTORS' REPORT
The directors (management committee members) present their Report and the Financial Statements for the Year Ended 31May 2025.
Status
The charity is a company limited by guarantee and is registered with the Charity Commission.
Company Registration No. 4770051 Charity Registration No. 1101992
Directors
The directors/trustees who held office during the year were as follows:
Dr Mohamed Rumash Trustee lbrahem Tarbah Trustee Suhail Tahar Trustee
Bankers
Barclays Bank Plc, Choriton,Manchester, M21 9AL
Accountants
Zaheer & Co , Registered Auditors , 63 Kingsway , Burnage, Manchester,M19 2LL
objects
The main objects of the charity are :
-
The advancement of education.
-
The relief of poverty.
-
Overseas aid and famine relief.
Principal Activities
The principal activity of the Company is to provide financial aid and food worldwide. During the year charity provided food and financial help to relive the suffering of hungry and destitute in Africa. Money was also provided for the well project in Africa.
Organisational Structure
The company is an independent charity. The directors (management committee members) are responsible for the overall management and control of the charity.
Risks
The directors have taken steps to establish the risks to which the charity is exposed and have put systems in place to mitigate those risks.
2
DIRECTORS’ REPORT (cont...)
Review of the Results
The directors consider that the results set out on pages 5 to 9 are satisfactory. They are of the opinion that the balance on the funds is sufficient to meet any future commitments under the terms of the funding .
Fixed Assets
The movement in fixed assets is set out in Note 10 to the Accounts.
Directors Responsibilities
Company law requires the Directors to prepare accounts for each financial year (or other accounting period) which give a true and fair view of the state of affairs of the Company and of its surplus or deficit for that year. In preparing those financial statements, the Directors are required to:
-
select suitable accounting policies and apply them consistently;
-
make judgements and estimates that are reasonably prudent;
-
prepare accounts on a going concern basis unless it is inappropriate to presume that the company will continue in business.
The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In preparing the above report, the Directors have taken advantage of special exemptions applicable to small companies.
Signed on Behalf of the Board:
Director
Ibrahem Tarbah
---------------------- 2026
3
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
We report on the accounts of the Wafa Relief , registered charity number 1101992 and company registration 4770051 for the accounts year ended 31 May 2025 set out on pages4 to 9.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The charity's trustees are responsible for the preparation for the accounts. The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.
It is our responsibility to:
-
examine the accounts (under section 145 of the 2011 Act)
-
to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Act); and in accordance FRS 102 SORP - to state whether particular matters have come to our attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT:
Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.
INDEPENDENT EXAMINER’S STATEMENT:
In connection with our examination, no matter has come to our attention;
- (1) which gives us reasonable cause to believe that in any material respect the requirements
. to keep accounting records in accordance with section 41 of the Act; and
. to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or
- (2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mr. Farroukh Zaheer (FCCA) Zaheer & Company Chartered Certified Accountants 63 Kingsway
Burnage
Manchester M19 2LL Date:
4
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 May 2025
==> picture [439 x 208] intentionally omitted <==
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Notes|2025|2024|
|£|£|
|Income and Endowments|(2)|559,616|629,208|
|Expenditure|(562,821)|(477,550)|
|Net income|(expenditure)|for the|period|(3)|(3,205)|151,658|
|Net income|(expenditure)|before tax|(3,205)|151,658|
|Tax|payable|(4)|-|“|
|Net income|(expenditure)|after tax|(3,205)|151,658|
|Total funds|brought|forward|363,871|212,213|
|Total|funds|Carried|Forward|(14)|360,666|363,871|
----- End of picture text -----
RECONCILIATION OF STATUTORY INCOME AND EXPENDITURE ACCOUNT TO SOFA
==> picture [396 x 109] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Net|Income|(Expenditure)|for the|year After Taxation|
|Total|Net|Income for the year per SOFA|- Page|6|(3,205)|151,658|
|Total|Net|Income as above|(3,205)|151,658|
|Retained|Income|Carried|Forward|
|Total funds|C/fwd|per SOFA|-|Page|6|360,666|363,871|
|Retained Funds|Carried|Forward|as above|___ 360,666|363,871|
----- End of picture text -----
The notes on pages7 to 9 form part of these accounts.
5
==> picture [165 x 10] intentionally omitted <==
----- Start of picture text -----
BALANCE SHEET AS AT 31 MAY 2025
----- End of picture text -----
| 2025 | 2024 | |||
|---|---|---|---|---|
| Notes | £ | £ | ||
| FIXEDASSETS | ||||
| Tangible FixedAssets | (10) | 1,795 | 2.198 | |
| CURRENTASSETS | ||||
| (11) | 361,377 | 364,030 | ||
| LIABILITIES: | 361,377 | 364,030 | ||
| Amounts falling due | ||||
| withinoneyear | (12) | 2,506 | 2,312 | |
| NETCURRENTASSETS | 358,871 | 361,718 | ||
| NETASSETS | 360,666 | 363,871 | ||
| ACCUMULATED FUNDS | ||||
| Unrestricted Restricted |
(14) | 360,666 z 360,666 |
363,871 peers 363,871 |
The directors are satisfied that the company is entitled to exemption under section 477 of the companies Act 2006 and that no member have requested an audit pursuant to Section 467 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of the accounts.
The accounts have been prepared in accordance with the provisions applicable to small Companies subject to the small companies regime and in accordance with FRS 102 SORP.
Approved on behalf of the Board
) Trustee
Ibrahem Tarbah
) Trustee
==> picture [91 x 10] intentionally omitted <==
----- Start of picture text -----
Dr Mohamed Rumash
----- End of picture text -----
Date:
2026
The notes on pages7 to 9 form part of these accounts.
6
STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 MAY 2025
==> picture [507 x 441] intentionally omitted <==
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Year|Year|
|Ended|Ended|
|Notes|31.5.25|31.5.24|
|Unrestricted|Restricted|Endowment|Total|Total|
|INCOME|Funds|Funds|Funds|Funds|Funds|
|INCOME AND EXPENDITURE|£|£|£|£|£|
|AND|ENDOWMENTS|(2)|
|Donations|and|Legacies|
|General|donations|(15)|353,727|-|-|353,727|420,790|
|Qurbani|Funds|51,381|-|-|51,381|42,666|
|Ramadan Appeal|85,846|-|-|85,846|125,525|
|Livelihood and|Education|project|2,400|-|-|2,400|10,860|
|Safe water|27,176|-|-|2116|29,367|
|Gift aid|39,086|-|.|39,086|-|
|TOTAL INCOME AND ENDOWMENTS|OIG:559,616|-|-|559,616|OE629,208205|
|EXPENDITURE|ON|
|Expendiure|on|Charitable|activities|(5)|526,561|-|-|526,561|470,515|
|Expenditure on|raising funds|(6)|36,260|-|-|36,260|7,035|
|TOTAL EXPENDITURE|(8)|562,821|-|-|562,821|477,550|
|NET INCOME|(EXPENDITURE)|
|NET INCOME BEFORE TRANSFERS|(3,205)|-|-|(3,205)|151,658|
|Transfer|Between|Funds|-|-|=|5|
|NET|INCOME|(EXPENDITURE)|
|NET INCOME FOR THE YEAR|(3,205)|-|-|(3,205)|151,658|
|Total|Funds|Brought Forward|363,871|-|.|363,871|212,213|
|TOTAL FUNDS CARRIED F/WD|(14)|360666|=|SiC|S808,|
----- End of picture text -----
The notes on pages 7 to 9 form part of these accounts.
7
1 ACCOUNTING POLICIES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MAY 2025
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015) the Accounting and Reporting by charities. The Statement of Recommended practice applicable to charities preparing their accounts in accordance with the Financial Reporting standard for smaller entities published on 16 July 2014 (SORP 2015) and the charities Act 2011 and companies Act 2006.
Income
All income is reflected in the accounts when received.
Expenditure
All expenditure has been reflected in the Statement of Financial Activities on an accruals basis. Expenditure includes any VAT which can not be fully recovered and is reported as part of the Expenditure to which it relates.
==> picture [319 x 81] intentionally omitted <==
----- Start of picture text -----
Valuation, Capitalisation and Depreciation of Fixed Assets
Fixed assets are included in the accounts at net book value.
Depreciation is provided to write off the cost less the estimated residual value
of tangible fixed assets over their estimated useful lives as follows:-
Fixture and fittings 15 % on cost
Computer equipment 25 % on cost
----- End of picture text -----
Taxation
The organisation is exempt from income tax by reason of its charitable status. Income tax suffered on investment income is reclaimed in full.
Reserves
The organisation aim to maintain sufficient reserves to cover three months running costs.
2 INCOME AND ENDOWMENTS This represents donation receiveable for the provision of services to members. The company is a non-profit making.
3 NET INCOME (EXPENDITURE)
==> picture [423 x 71] intentionally omitted <==
----- Start of picture text -----
2025 2024
Net income (expenditure) is stated after charging: = =
Depreciation- owned assets 358 436
& TAX ON NET INCOME esSeer aNe vRNA
----- End of picture text -----
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MAY 2025 (cont...)
8
5 Expenditure on charitable activities
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
Total 2025 |
Total 2024 |
||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| Feed The Poor Orphans Waterproject Humanitaraion aid- Libya appeal |
295,548 23,084 47,182 - |
- - - - |
- - - . |
295,548 23,084 47,182 - |
168,796 35,452 72,431 5,095 |
|
| Uk donations | 41,735 | - | . | 41,735 | 51,269 | |
| Livelihood and Education project | 13,956 | - | - | 13,956 | 813 | |
| Gaza appeal | 5,000 | - | - | 5,000 | - | |
| Housing project | - | - | - | - | 41,055 | |
| Support costs | T | 100,057 | - | - | 100,057 | 95,604 |
| 526,561 | - | - | 526,561 | 470,515 | ||
| Expenditure on raising funds | ||||||
| Unrestricted | Restricted | Endowment | Total | Total | ||
| Funds | Funds | Funds | 2025 | 2024 | ||
| a | £ | £ | £ | |||
| Travel expenses | 3650 | - | - | 3,650 | 2,039 | |
| Fund raising cost | 2700 | - | - | 2,700 | 0 | |
| Printing and postage | 488 | . | - | 488 | 1,421 | |
| Conference and supportcamp | 15000 | - | - | 15,000 | - | |
| Advertising and sponsorship | 14422 | - | - | 14,422 | 3,575 | |
| 36,260 | - | - | 36,260 | 7,035 | ||
| Analysis ofsupport costs | ||||||
| Unrestricted | Restricted | Endowment | Total | Total | ||
| Funds | Funds | Funds | 2025 | 2024 | ||
| e | £ | £ | £ | £ | ||
| Website & Computer maint. | 358 | - | - | 358 | 362 | |
| StaffSalaries | 81,100 | - | - | 81,100 | 62,653 | |
| Pension | 2,505 | - | - | 2,505 | 1,885 | |
| Legal& professionalfees | 954 | - | - | 954 | - | |
| Rent ,electicity and rates | 6,765 | - | z | 6,765 | 6,395 | |
| Telephone and internet | 675 | - | - | 675 | 675 | |
| Printing and Postage | 3,290 | - | - | 3,290 | 770 | |
| Bank Charges | 1,221 | - | - | 1,221 | 962 | |
| Accountancy | 2,259 | - | . | 2,259 | 2,331 | |
| Diversity sponsorship | - | - | - | = | 15,000 | |
| Registration fees | - | - | - | 50 | ||
| Web design | 50 | - | - | 50 | 3,350 | |
| Subscriptions Consultancyfees |
471 - |
- - |
. - |
471 . |
- 735 |
|
| Sdyexpenses Depreciation |
51 * 51 - =): |
- |
6 Expenditure on raising funds
f Analysis of support costs
9 DIRECTORS' (MANAGEMENT COMMITTEE) REMUNERATION AND EXPENSES No reimbursement of expenses has been made or is due to be made to any of the trustees in respect of the period.
9
10 TANGIBLE FIXED ASSETS
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MAY 2025 (cont...)
| 10 | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Computer | Fixture and | Total | ||
| COST | equipment | fittings £ |
22 | |
| At 1 June 2024 | 4578 | 10,007 | 14,585 | |
| At 31 May 2025 | 4,578 | 10,007 | 14,585 | |
| DEPRECIATION | ||||
| At 1 June2024 | 4,220 | 8,212 | 12,432 | |
| Charge forYear | 89 | 269 | 358 | |
| At 31 May 2025 | 4,309 | 8,481 | 12,790 | |
| NET BOOKVALUE | ||||
| At 31 May2025 | 269 | 1,526 | 1,795 | |
| At 31 May 2024 | 358 | 1,795 | 2,153 | |
| 11 | CURRENT ASSETS: | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Loan to other charities | 4,000 | 4,000 | ||
| Cash at Micro Scientific | 0 | 20,000 | ||
| Cash at bank and in hand-unrestricted | 357,377 | 340,030 | ||
| 361,377 | 364,030 | |||
| 12 | LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2025 | 2024 | |||
| e | ks | |||
| Paye due | 305 | 186 | ||
| Other creditors | 251 | 176 | ||
| Accruals and creditors | 1,950 | 1,950 | ||
| 2,506 | 2,312 |
- COMPANY STATUS The company is limited by guarantee and has no share capital. All members have agreed to contribute a sum not exceeding £ 10 ( £1 for unwaged individuals) in event of winding up.
==> picture [79 x 9] intentionally omitted <==
----- Start of picture text -----
14 RESERVES
----- End of picture text -----
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Balance broughtforward | 363,871 | 212,213 |
| Add: surplus (deficit) fortheyear | 3,205 | 151,658 |
| Balancecarriedforward | __360,666 | 363,871 |
==> picture [130 x 9] intentionally omitted <==
----- Start of picture text -----
15 GENERAL DONATIONS
----- End of picture text -----
| GENERAL DONATIONS | |
|---|---|
| 2025 | |
| £ | |
| Syria appeal | 300 |
| Sudan appeal | 38,649 |
| Gaza appeal | 105,318 |
| Orphans | 44,830 |
| Sadagah | 96,008 |
| Aqiqah | 2,615 |
| Fitrana | 13,494 |
| The blessed tree & home | 1,888 |
| profiton investment | 100 |
| Exchange rate difference | 671 |
| Libya appeal | 49,854 |
| 353,727 |