## Horn of Africa Youth Association
## ( **limited by Guaranteed)**
**Company no** : 5079903 **Charity no:** 1111637
**REPORT & ACCOUNT REPORTS For the Year ended 31 MARCH 2025**
## **HORN OF AFRICA YOUTH ASSOCIATION**
Trustee’s reported for the year ended 31 March 2025
||**Contents**||
|---|---|---|
|||Page|
|Legal and administrative information||1|
|Trustees’ report||2-5|
|Independent examiner’s report||6|
|Statement of financial activities||7|
|Balance sheet||8|
|Notes to the accounts||9-12|
## **HORN OF AFRICA YOUTH ASSOCIATION** Trustee’s reported for the year ended 31 March 2025
## **Legal and Administrative Information**
Status: Registered Charity & Company Limited by Guarantee Company number: 05079903 Charity Number: 1111637 Registered Office & Business Address: 90 East Avenue Hayes Middlesex, UB3 2HR Trustees: Mr Hussein Askar Chairman Mrs Nashad Adel Treasurer Mr Omar Ibrahim Member Mr Abdirahman Mohamed Member Mr Omar Hoore Member Bankers: Lloyds Bank Uxbridge Branch 21 High Street Uxbridge, Middlesex UB8 1JD Accountants: **Aflah Accounting Services** Unit 9, 194 Fore Street London N18 2JB
**1**
## **HORN OF AFRICA YOUTH ASSOCIATION**
Trustee’s reported for the year ended 31 March 2025
The Trustees have pleasure in presenting their Annual Report and Accounts for the year ended 31 March 2025.
## **Legal Structure:**
Horn of Africa Youth Association is a Registered Charity and Company Limited by guarantee, it is governed by Memorandum and Articles of Association last updated in 2012.
## **Background**
The charity's aim is to remove barriers and social isolation faced by the community by providing holistic support services, offering strategies and Approaches to improve lives and challenge deprivation which is often rooted in a series of interconnected personal and/or family issues that require integrated solution.
## **Objects:**
The objective of Horn of Africa Youth Association is:
As set out in the Memorandum of Association, are to "promote the benefit of the inhabitants of London by working in partnership with local people and statutory, voluntary and other organisation to improve physical, emotional and mental health, relieve poverty and ill health and to provide recreational Activities"
## **Governing Documents:**
Memorandum and articles of association incorporated 22 March 2004 as amended by special resolution dates 2 August 2005.
## **Legal Structure:**
Horn of Africa Youth Association is a registered charity with the Charity Commission and a registered company at Companies House.
## **Financial Statements:**
The Trustees of Horn of Africa Youth Association submit their Trustees’ report and financial statements for the year ended 31 March 2025.
**2**
**HORN OF AFRICA YOUTH ASSOCIATION** Trustee’s reported for the year ended 31 March 2025
## **Trustees’ Report (continued)**
For the year ended 31 March 2025, Horn of Africa Youth Association has provided Various activities and services in the area of training and personal development, benefited by more than 1000 beneficiaries including projects and regular services.
HAYA works with, our work began with children in education, and has widened considerably to include work with Criminal Justice agencies, Welfare Advice, information and guidance, job search and training, youth work, women activities, families support and the elderly.
School Liaising Project Home Works support Youth Activities Employment Support and Training Project Empowering local Women Welfare Advice Service Adult Education Classes Training courses -Parenting Skills Engaging young people in to sports
## **Policies:**
## **Staffing Policy**
The Board reviews its personnel policies and procedures at least annually, including staff salaries, recruitment and HR structure. This is done in consultation with staff and their representatives.
## **Employee Involvement**
The charity seeks to fully engage its entire staff and volunteers in pursuit of its objectives, an employee involvement policy and a communications plan set out the organisation's values and the routine communications methods which include management meetings, all-staff events, team meetings and internal e-mails.
## **Environmental Policy**
An environmental policy was reviewed 2015.All staffs are encouraged to reducing a waste and recycling in line with the environmental policy and associated procedures.
Finance Review. The Charity experienced difficulties on several fronts during 2024-25, but we have managed to continue support services for local people. We served over 1000 clients accessing range of projects.
**3**
**HORN OF AFRICA YOUTH ASSOCIATION** Trustee’s reported for the year ended 31 March 2025
## **Future Plans**
The Charity expects to be able to produce a new Strategic Plan in 2025 containing revised strategic aims and priorities. These will be pursued through commitments in Annual Plans. In the meantime, and in a constantly shifting landscape, the Senior Management Team is investigating options for a different business model that would make the Charity viable.
## **Financial Review**
In furtherance of charities objectives, the directors plan to continue applying surpluses to investment in Staffing, equipment and product development in order to maintain and develop new services
## **Fundraising**
Fundraising activity was restricted to project and core funding bids developed by employees. No public or other appeals were made. The charity does occasionally use the services of professional fund-raisers to bring in resources.
## **Reserve policy** :
The charity currently operates with minimal reserves. The trustees are endeavouring to build up its donor base with a view to having reserves equal to four months operating expenditure.
## **Trading**
The Charity raises no income from trading.
## **Risk(s) Review** :
The Trustees have recently reviewed the major risks faced by the charity. This has resulted in efforts to raise unrestricted funds, increase charity’s donor base and the Implementation of health and safety review.
The Trustees have a risk management strategy involving an annual review of the major risk to which the Charity is exposed and approval of systems and actions for managing and mitigating them. A risk register is produced and updated at least annually. The Charity has always operated at significant risk of falling to achieve adequate income to meet its commitments and pursue its objectives. None of its income sources can be regarded as secure.
Financial risks are minimized by the procedures in place for authorization of expenditure and Commitments. The charity maintains insurance cover for public liability and trustee's indemnity liability.
An Annual review of the risks the charity may face. The establishment of systems and procedures to mitigate those risks identified in the plan. And the Implementations of such procedures designed to minimize any potential impact on the charity should those risks materialize.
**4**
**HORN OF AFRICA YOUTH ASSOCIATION** Trustee’s reported for the year ended 31 March 2025
## Trustees’ Report (continued)
## **Investment Policy**
Due to the short of fund and cash flow, the charity has no long-term plan for investing its reserves.
## **Trustees Responsibilities:**
Charity law requires the trustees to prepare the financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its financial activities for that period.
In preparing those financial statements, the trustees are required to:
1. Select suitable accounting policies and apply them consistently,
2. Make judgements and estimates that are reasonable and prudent,
3. State whether the policies adopted are in accordance with the Charities Act, and 4. Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue to operate.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the regulations and 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. This report was approved by the trustees on 28 December 2023 and signed on their behalf by:
**Chairman Hussein Askar**
**Date: 20/12/2025**
**5**
**HORN OF AFRICA YOUTH ASSOCIATION** Trustee’s reported for the year ended 31 March 2025
Independent examiner’s report
I report on the accounts of the charity for the year ended 31 March 2025, which are set out on pages 6 to 11.
## _Respective responsibilities of trustees and examiner_
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of accounts. The 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.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- Examine the accounts under section 43 of the 1993 Act;
- To follow the procedures laid down in the general Directions given by the Charity Commission under section 43(7)(b) of the 1993 Act; and
- To state whether particular matters have come to my attention.
## _**Basis of independent examiner’s report**_
My examination was carried out in accordance with the 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 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 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, which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met;
-----------------------------------------Aflah Accounting Services Unit 9, 194 Fore Street London N18 2JB
**Date: 20/12/2025**
6
## **HORN AFRICA YOUTH ASSOCIATION (HAYA)**
## **Statement of Financial Activities**
## **For the year ending 31 March 2025**
|**Notes**
**_Incoming resources_**
From charitable activities
2
Investment income
2
**Total incoming resources**
**_Resources expended_**
Charitable activities
3
Governance costs
4
**Total Resources Expended**
Net resources for the year
Fund balances at 1 April 2024
**Fund balances at 31 March 2025**|**Unrestricted**
**funds**
**£**
470
-|**Restricted**
**funds**
**£**
1,500
-|**2025**
**Total**
**£**
1,970
-|**2024**
**Total**
**£**
13,207
-|
|---|---|---|---|---|
||**470**|**1,500**|**1,970**|**13,207**|
||25,695
804|1,100
-|26,795
804|44,130
600|
||**26,499**|**1,100**|**27,599**|**44,730**|
||(26,029)
7,208|400
24,356|(25,629)
31,564|(31,523)
63,087|
||**(18,821)**|**24,756**|**5,935**|**31,564**|
Page 7
## **HORN AFRICA YOUTH ASSOCIATION (HAYA)**
## **Balance Sheet**
## **For the year ending 31 March 2025**
||||2025||2024|
|---|---|---|---|---|---|
||Notes|£|£|£|£|
|**_Fixed assets_**||||||
|Tangible assets|6||476||635|
|**_Current Assets:_**||||||
|Cash at bank and in hand||5,759||31,530||
|||5,759||31,530||
|**_Creditors:_**_amounts falling_||||||
|due within one year|7|(300)||(600)||
|**_Net Current Assets_**|||5,459||30,930|
|**_Total Assets less current liabilities_**|||5,935||31,564|
|**_Funds of the charity:_**||||||
|Balance for the year|||(25,629)||(31,523)|
|Balance brought forward|||31,564||63,087|
||||5,935||31,564|
For the financial year ended 31 March 2025, the company was entitled to exemption from audit under s477 of the Companies Act 2006; and no notice has been deposited under s476.
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with s386 and preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year, and of its profit or loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
The financial statements on pages 6 to 11 were approved by the board and signed on their behalf by:
**………………………………..** Mrs Nashad Adel Treasurer
Date: 20/12/2025
Page 8
## **HORN AFRICA YOUTH ASSOCIATION (HAYA)**
## **Notes to the Accounts**
## **For the year ending 31 March 2025**
## **1 Accounting Policies**
- _1.1 Basis of accounting_
The financial statements have been prepared under the historical cost convention, and have been prepared in accordance with the Statement of Recommended Practice, _Accounting and Reporting by Charities_ (Revised SORP 2005) and the Financial Reporting Standard for Smaller Entities.
- _1.2 Incoming Resources_
Grants and donations are recognised on accruals basis.
Incoming resources are reported gross.
- _1.3 Resources Expended_
Resources expended are included in the Statement of Financial Activities on accruals basis, inclusive of any VAT that cannot be recovered.
Expenditure that is directly attributable to specific activities has been included in these cost categories. Where costs are attributable to more than one activity, they have been apportioned across the cost categories on a basis consistent with the use of those resources.
- _1.4 Depreciation_
Tangible fixed assets are stated at cost less depreciation.
Provision for depreciation of tangible fixed assets held by the charity is made at an annual rate of 25% on reducing balance basis.
Page 9
## **HORN AFRICA YOUTH ASSOCIATION (HAYA)**
## **Notes to the Accounts**
## **For the year ended 31 March 2025**
## **2. Grants and Donations**
|CAF
Membership fees
**2. Investment Income**
Interest receivable
Youth Endowment Fund
Jack Petchey Foundation
ESC Lottery
School Partnerships:
**Service Level Contracts**
Ernest HECHT Charity
City Bridge London
Covid Response
HMRC Grant
LBHF
BBC Children in need
**Income Funding**
Total Incoming Resources
**Income generated from Venue hire**
**Donations**
Active Child Space Ltd
Other income from venue hire
Hestia Hous Supp
Nekesa MS|Unrestricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
470|
Restricted
Funds
£
-
-
-
-
-
-
1,500
-
-
-
-
-
-
-
-
-|
2025
Total
£
-
-
-
-
-
-
1,500
-
-
-
-
-
-
-
-
470|
2024
Total
£
9,990
-
-
-
-
-
300
-
-
-
-
-
2,917
-
-
-|
|---|---|---|---|---|
||470|1,500|1,970|13,207|
||Unrestricted
Funds
£
-|
Restricted
Funds
£|
2025
Total
£
-|
2024
Total
£
-|
||-|-|-|-|
||||||
||470|1,500|1,970|13,207|
Page 10
## **HORN AFRICA YOUTH ASSOCIATION (HAYA)**
## **Notes to the Accounts**
## **For the year ending 31 March 2025**
## **3a. Direct Charitable Expenditure**
|Volunteer and management
**3b. Support Costs**
Total Charitable Activities
**4. Governance**
Total Resources Expended
Staff costs
Rent & hall hire
Publications and Printing
Training costs (staff, Members & Management)
Events & activities
Sessional and staff charges
Telephone, fax, Internet
Travel reimbursements
Refreshment
Heat, light and Water
Consultancy and facilitators
Depreciation
Audit and Accountancy
Legal and Professional
Bank charges, alarm and insurance
Sundries|Unrestricted
Funds
£
4,792
13,626
192
866
-
639
-
1,361
-
-
3,561
500|
Restricted
Funds
2025
Total
£
£
-
4,792
- 13,626
-
192
-
866
1,100
1,100
-
639
-
-
-
1,361
-
-
-
-
-
3,561
-
500|2024
Total
£
5,582
13,282
220
6,901
2,600
866
-
1,259
-
170
3,068
9,732|
|---|---|---|---|
||25,537|1,100 26,637|43,680|
||Unrestricted
Funds
£
159|
Restricted
Funds
2025
Total
£
£
-
-
159|2024
Total
£
180
59
212|
||159|-
159|450|
|||||
||25,695|1,100 26,795|44,130|
||Unrestricted
Funds
£
300
504|
Restricted
Funds
2025
Total
£
£
300
504|2024
Total
£
600
-|
||804|-
804|600|
|||||
||26,499|1,100 27,599|44,730|
Page 11
## **HORN AFRICA YOUTH ASSOCIATION (HAYA)**
## **Notes to the Accounts**
## **For the year ending 31 March 2025**
## **5 Paid employees**
|5.1
_Staff costs_
Gross wages salaries and benefits in kind
Employers National Insurance costs
5.2
_Number of employees_
The average monthly number of employees during
the year was:
Charitable activities
**6**
**Tangible Fixed Assets**
**Office**
**Equipment**
**£**
15,649
-
15,649
15,025
156
15,181
468
624
**Cost**
At 1 April 2024
**Depreciation**
At 1 April 2024
At 31 March 2025
Additions
Charged in the Year
At 31 March 2024
**Net Book Value**
At 31 March 2025
Other creditors
_Accountancy fees 2024/25_
**7. Creditors – Amounts falling due within one year**
At 31 March 2025|5.1
_Staff costs_
Gross wages salaries and benefits in kind
Employers National Insurance costs
5.2
_Number of employees_
The average monthly number of employees during
the year was:
Charitable activities
**6**
**Tangible Fixed Assets**
**Office**
**Equipment**
**£**
15,649
-
15,649
15,025
156
15,181
468
624
**Cost**
At 1 April 2024
**Depreciation**
At 1 April 2024
At 31 March 2025
Additions
Charged in the Year
At 31 March 2024
**Net Book Value**
At 31 March 2025
Other creditors
_Accountancy fees 2024/25_
**7. Creditors – Amounts falling due within one year**
At 31 March 2025|2025
£
4,792
-|2024
£
5,582
-|
|---|---|---|---|
|||4,792|5,582|
|||2025
Number
2|2024
Number
2|
|||2|2|
|||**Furniture**
**&Fixture**
**£**
2,704
-|**Total**
**£**
18,353
-|
||15,649|
2,704|18,353|
||15,025
156|2,694
3|17,719
159|
||15,181|2,697|17,878|
|||||
||468|
8|476|
|||||
||624|
11|635|
||**one year**|2025
£
-
300|2024
£
-
600|
|||300|600|
Page 12