ULFA AJD TRUST {Charity registration number: 1102943) Report and Accounts 31 December 2024 ULFA AID TRUST Reference and administrative details For the year ended 31 December 2024 Status and governing document ULFA AID is a charity that is constituted by trust d¢cd. 1102943 Charity registration Principal place of business 28 Sidmouth Rd London NW2 5HJ Trustees Babikir Ahmed Babikir Ahmed Babikir Adam Lane Director Yashima Douglas Banker Natwesl Rose Hill Derby Branch 184 Nonnantoii Road Derby DE23 6YY Independent Examiner of Account$ l Ramgoolam Chartered Certified Accountants 4 Blenheim Avenue Gants Hill Essex IG2 6JG ULFA AID TRUST Charity registration No: 1102943 Report of the Trustees for the year ended 31" December 2024 The truste¢s present their report together with the accounts of the trust for the year ended 31 December 2024. The trustees have adopted the provisions of the Statement of Recommendcd Practice - {SORP FRS 102) and The Charities Act 201 l.The trust have referred to the guidance in the Charity Commission's general guidance on publtc benefit wh¢n reviewing the aim and objectives and in planning the charity's future activities. In particular, the trustces consider how planned activities will contribute to the aims and objectives set. Structure, Governance and Management Governing document The trust is constituted by a Trnst Deed and registered with the Charity Commission under the charity number 1102943. Risk management The trustees are responsible for the mana8ement of risks faced by the charity. Th¢ trustees have undertaken a full risk assessment of the organisation and have introduced various key controls. These controls are reviewed aniiually. The trustees are satisfied that the major risks identified have been adequately niitigated where necessary. It is recognized that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed. Charitable objects l. The relief of povety and sickness anywhere in the world and in particular those affected by natural Causes, wars, conflicts. foreign and domestic by the provision of financial or other assistance including medicines, hospitals, shelt¢r, food, clothing, sanitation and clean drinking water. 2. Advancing the education of those in need and orphans anywhere in the world by the provision of training centers, workshops and education centers. 3. The relief of poverty, sickness and distress in the world. ULFA AID TRUST Charity registration No: 1102943 Report of the Trustees for the year ended 31" December 2024 {eont'd) Review of 2ctivities and public benefit The results for the year under review are as shown in the attached Financial Statements. The trustees have come to an understanding that the local community in the UK needs greater help and development. With regard to the Sudan project the situation deteriorated with the recent coup and as a result th¢ project has bccn dcliiyed until further notice from the Foreign Office. The Trustees Report For 2024 Our fourth retreat to Saudia Arabia has taken placc in January. We thank the staff and all Volunteer for making sure the retreat was a success. We are grateful to all our supporters for helping us to provide help to suffering people in Sudan. The situation is going from bad to even more difficult for people because of constant fighting. We hope the war will stop soon so that people cali return to their nomial life, and more Iielp could be provided to them (God willing). The new Rumi's Kitchen has started providing food to the homeless people six days per week. An average of 50 homeless are fed daily. We cany out our feeding project each weekends at Harlesden Umma Mosque and Islamic Centre of Brent.. We are grateful to all the staff and volunteers for their dedication and haTd work to deliver much needed support to: l- The Children breakfast and homework club. 2- Youth activity prograins. 3- Mother and ioddler's support. 4- Befriending the elderly program. 5- The homeless support by providing daily meals, winter hampers and many other needs. 6- Workshops dealing with knife crimes, mental health, refugee support and women programs. We thank ihe London Borough of Brent for thcir continued support and help. We are also thallk￿l to the Mosque and Islamic Centre of Brent for their support and for the usc of their main hall every weekend for feeding the homeless. The Sudan project will start once the war stops. In the meantime we will continue helping the refugees to the best of our abilities by providing the necessary help in tern]s of food and medicines ULFA AID TRUST Charity reglstratlon No: 1102943 Report of the Trustees for the yefir ended 3Jll Deeember 2024 (¢ODt'd) The above activilies clearly demonstraie thal the charily has achieved its objeclives set and the homeless and destitute people are benefiting from the wide r&n¥e of activitie￿serViceS provided by th¢ trust. Future Development The charity is actively looking for a bigger place in the area where it can extend its activities and reach a bigger audienLc the loca] Lommunity nceds more help due tu Lost of living Lrisis hitting more and more people. We are in the process of training more volunteers so that we can meet the increase in demand for our services. We are also workin¥ on our websile so that we can hiL a greaier audience io raise more funding to finance our activitie￿. Re8erves polley Donations received for specific proj¢¢ts ar¢ posted io the restric*d funds and the charity applies the re$ourLes An accordance with the rule8 relating to that specifi¢ fund. However, the lrnstres are 8llowcd to transfer the fund from spwific funds to general fillJd5 in case where the ¢harity could not find any relcvant projects w finance, or li Is not possible to get a reliable organization to monitor the project. As there ore many theological issues regarding the a¢¢eptance of inter¢8¢ it is decided thal at presenl a r¢s¢rve account should not be opened but should be revisited if the charity was to grow dramatically over the nexi few years. Accounting and reporting re$ponslblUdes The Charities Act 20I I requires the trusl¢cs to prcpare financial sut¢m¢nts for ¢ach financial yoar which give a true and fair view of the stale of affairs of the charity and of its result for that year. tn pr¢parin8 those financiat sthtcmenis the trustees should follow best practice and: l ) s¢l¢ct SUAtabl¢ accounting policies and apply them consist¢ntly. 2) make judgment and estimates that are reasonable and prudent. 3) follow appliLabl¢ accounting standard.s and the Chariti(3 SORP. disclosing and explaining any d¢partures in Lhe financial slalements; dnd 4) prepare the fiiiancial staternent5 on a going ￿ncerni1)g basis unless ir is inappropriate to assume that the charity will continue in operation. Thc trustecs are r¢sponsiblc for keeping proper accounting records which disc105e with reasonable accuracy at any time the financial position of'the charity and enable ihem to enqure that the financial statements COTnply with thc Charities Act 2011, The Chtwitics SORP (FRS 102) and thc provision5 of the Trust deed. They are also responsible for safeguarding the asscts of th¢ charity and hence for taking reasonablL steps for the prevention and detection of fraud and other irrcgularities. Approved by order of the LK)ard. Date: l 810412025 Babikir Ahmed Babikir Chainnan ULFA AID TRUST Charity registration No: 1102943 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ULFA AID TRUST I report on the accounts of the Trust for the year ended 31 December 2024, which are set out on pages 6t0 11. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees considf that an audit is not required for this year under section 144(2) of the Charities Act 201 l and that an independent examination is needed. It is my responsibility to: cxamine thc accounts under section 145 of the Charities Act 2011 to follow the procedures laid down in the General Directions given by the Charity Commission under section 145{5)(b) of the Act. and to state whether particular matters have come to Iny attention. Basis of independent examiner's statement My examination was carried out in accordance with the Gcneral Directions by thc Charity Commission An cxamination includes a revicw of the accounting records kcpt by the charity and a comparison of thi accounts presented with thosc records. It also includcs consid¢ratioii of any unusual items or disclosure,, in the accounts and Seeking explanations from you as trustces concerning any such matters. Thi proccdures undcrtaken do not providc all the evidence that would be required in an audit, ani consequently no opinion is given as to whether the accounts present a true and fair view, and the repor is limited to those matters set out in the statement. Independent examiner's statement In connection with my examination, no matter has come to my attention (l ) which gives me rcasonable cause to believe that, in any matcrial rcspect, the Tequirements: to keep accounting records in accordance with section 130 of the 2011 Act: and to prcparc accounls which accord with the accounting records and comply with the accounting requirements of the Charities Act 201 l and SORP (FRS 102) have not been met or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding o.. the accounts to be reached. I. Ramgoolam Chartered Certified Accountants & Registered Auditors 4 Blenheim Avenue Gants Hill, Essex, IG2 6JG Date.. 1810412025 ULFA AID TRUST Charity registr2tion No: 1102943 Statement of financial activities For the year ended 31 December 2024 Restricted Funds Unrestricted Funds Total Funds 2024 Total Funds 2023 Notes Incoming resources Voluiitdry income Interest received 9,480 114,461 8,383 123,941 8,383 90,535 7,144 9,480 122,844 132,324 97.679 Resources expanded Charitable exp¢nditure Repairs & renewals Telephone & advert Travel, accommodation & food Depreciation Bank charges & commissions Consultancy Renl, rates & Utilities Accountancy fees General fvnd- donations Rumi's kitchen & feediiig the homeless Activities: educational trip to S Arabia Qurbani Repairs & renewals 10,176 2,500 100 27,101 8,769 2,500 100 27,101 8,769 6,440 1,500 1,250 200 29,549 3,200 604 6,440 1,500 Total resources expended 6,440 39,970 46,410 90,048 Iyet (deficit)/ surplus resources 3,040 82,874 85,914 7,631 Net movements In funds Total funds at 01.01.2024 313,808 222,027 535,835 528,204 Total funds at 31.12.2024 316,848 304,901 621,749 535,835 ULFA AID TRUST Chirity registratAon No: J102943 B*l*nee sheet AS At 31 December 2024 Notes 2024 2023 Tanglble fixed assets Current Vdssets Bank and cash balances 621,749 537.085 621,749 537,085 Cr¢ditors: Amounts falling duc within one year {1.250) Net eurent Msets 62l,749 535,835 TotAI net a%Jets 621.749 535,835 Funds: Ineome fund Rcstrictcd Unreslricied 316,848 304,90I 313,808 222,027 Total fundi 621,749 535,835 Approved by th¢ boArd Date: '74gY/ OJI Babikir Ahmed Babikir ULFA AID TRUST Charity registration No: 1102943 Notes forming part of the financial statements For the year ended 31 December 2024 l. Principal accounting policies The financial statements of the Trust have been prepared in accordance with the Statements of Recommcnded Practice (SORP - FRS 102) issued in October 2019. the Charities Act 2011 and applicable UK GAAP. The accounts hav¢ been prepared on the basis of historic costs. (a)Donations and fund accounting Donations received for the general purposes of the Trust ar¢ included as unrestricted funds. Donations received for the puryjose of educating people in need and orphans. relieving povety, siclmess and distrc5S caused by natural disastcrs, wars and conflict4 are taken to restricted funds. Rcstricted funds are to be uscd for the specific purposes as laid down by the donor. All dotvdtions are accounted for as and when received by the charity. (b)Resources expended Resources expended are accounted for on an accrual basis. The irrecoverable elemeiit of VAT is included with the item of expense to which it relates. Resources expended are allocated to the particular activtty where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is normally apportioned on the basis of staff time and amount attributable to each activity. Most resources were spent on activities relating to unrestricted funds in the current year, except the following.. Restricted Fund loo/ Unrestricted Fund Consultancy (apportioned on time basis) Fund raising (apportioned on time basis) 100 0/0 (c) Depreciation Depreciation of tangible fixed assets is provided on straight line basis over the expected useful lives of the assets as follows: Leasehold improvenients 0￿1¢¢ equipment & w¢bsit¢ over the tem) of the lease. 20/0 on cosl. (d) Foreign currencies Transactions denominated in foreign currencies are translated into sterling at the averag¢ rate of exchange for the year. Monetary assets and liabilities in foreign currencies are translated into sterling at rates of exchange ruling at the end of the financial year. All cxchange differences are taken into accounts in arriving at the net incoming resources for the year. ULFA AID TRUST Charity registration No: 1102943 Notes forming part of the financial statements For the year ended 31 December 2024 Incoming resources 2.Voluntary donations Restricted Unrestricted Total 2024 Tot21 2023 Sudan fund 9,480 9,480 Pakistan fund Zakah OTphans, needy & emergency relief General fund 20,000 70,535 114,461 114,461 9,480 114,461 123,941 90,535 3 Net incoming resources for the year Net incoming resources for the year is staled after charging 2024 2023 Depreciation Independent examiners, fees 10,176 1,250 1,250 ULFA AID TRUST Charity registration INO: 1102943 Notes to the aceounts - 31 December 2024 4.Tangible Fixed Assets At Cost Leasehold Imp Office equip Total Balance at 01.01.2024 Addition 17,922 12.044 29,966 Balance at 31.12.2024 17,922 12,044 29,966 Depreclation Balance at 01.01.2024 Charge for the year 17,922 12,044 29,966 Balance at 31.12.2024 17,922 12,044 29,966 Netbook value As at 31 December 2024 As at 31 December 2023 5.1 Creditors: Amounts falling due Ivlthin one year 2024 2023 Accruals - accounL4ncy fees 1,250 10 ULFA AID TRUST Charity registration No:1102943 Notes to the accounts - 31 Decen)ber 2024 6 Restricted Funds At 01.01.24 Receipts Payments Transfers At 31.12.24 Sudan fllnd 167,542 9,480 (6,440) 52,671 223.253 Pakistan fund 52,671 (52,671) Zakah 45,157 45,157 Orphan, needy & emergency Relief 48,438 48,438 Total 313,808 9,480 (6,440) 316.848 6.1 Unrestricted Fund 222,027 122,844 (39,970) 304,901 7 Related party transactions No consultancy fees or expenses were paid to the tnistees in the year under review..