2024-12-31-accounts - Mercy Relief

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REGISTERED CHARITY NUMBER: 1122376

Trustees' Report and Audited Financial Statements for the Year Ended 31 December 2024

for Mercy Relief

Doc ID: 263ed9681d90bd3930cb469ee35ce11964478d8c

Mercy Relief

Contents of the Financial Statements for the Year Ended 31 December 2024

	Page
Reference and Administrative Details	1
Trustees' Report	2 to 9
Report of the Independent Auditors	10 to 12
Statement of Financial Activities	13
Balance Sheet	14
Cash Flow Statement	15
Notes to the Cash Flow Statement	16
Notes to the Financial Statements	17 to 22
Detailed Statement of Financial Activities	23 to 24

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Mercy Relief

Reference and Administrative Details for the Year Ended 31 December 2024

TRUSTEES	A A D Saif
	N A Korbani
	A W M Ghaleb Chairman
	A A Hussein
	T A A Al-Thubhani
	S S A Sobhy
	N Maflahi
PRINCIPAL ADDRESS	526 Coventry Road
	Small Heath
	Birmingham
	B10 0UN
REGISTERED CHARITY	1122376
NUMBER
AUDITORS	Gardezi Jay & Co
	4A The Avenue
	Highams Park
	London
	E4 9LD
SOLICITORS	Simon Muirhead Burton LLP,
	87-91 Newham Street,
	London,
	W1T 3EY
ACCOUNTANTS	Midas Financial Ltd
	20-22 Wenlock Road,
	London,
	N1 7GU

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Mercy Relief

Trustees' Report for the Year Ended 31 December 2024

The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. 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 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The 'Aims & Objectives' of the Charity are to promote any & all charitable purposes, for the benefit & improvement of the quality of life for the beneficiaries, including their rehabilitation & development. The Charity will undertake & facilitate these activities through any means that fulfil the aims, including:

Provision of advice & guidance services
Provision of practical support & assistance
Promotion & provision of education
Development of skills via work-based training
Promotion & development of sport & physical training

The Charitable objectives as set out in the governing documents are as follows; 1) The relief of financial needs and suffering among the people living overseas and the United Kingdom, especially those of Yemeni Origin

2) The relief of sickness and the preservation of health among people residing permanently or temporarily overseas and the United Kingdom especially those of Yemeni origin.

3) The relief of poverty and the improvement of the condition of life in socially disadvantaged communities overseas and the United Kingdom, especially those of Yemeni origin.

4) To advance the general education of the public Overseas and the United Kingdom, especially those of Yemeni origin.

Significant activities

To sustain and increase orphan sponsorships.
Several charity collections at various mosques.
Family Fun days and Charity bazaars.
Orphans in Yemen benefited from our sponsorship scheme.
Bakeries for the poor were supplied to help them continue their work.
Food parcels were distributed to the needy.
A huge quantity of fresh meat (Qurbani) was distributed to the needy.

The performance of the organisation has been what was predicted, the charity has raised £3,816,320 almost £800,000 more than 2023. This was due to the generous donations of our supporters.

MR delivered £3,520,794 worth of life saving aid including provided emergency aid for Yemen, Syria and Gaza. Deployed volunteers to deliver food aid in Lebanon and Kenya. Delivered containers full of medical aid supplies for distribution in Yemen.

Public benefit

Public benefit that is provided by the charity is:

To educate the public of the conflict Yemeni people are facing, and how they can help to alleviate their suffering.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

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Mercy Relief

Trustees' Report for the Year Ended 31 December 2024

OBJECTIVES AND ACTIVITIES

Social investments

Many lives have been saved tackling malnutrition and lack of food.

Due to the conflict in Yemen, many medical institutions / centres have closed down or do not have essential medicine. MR's medical fund supported thousands of people, giving approximately £2,000,000 equivalent to $2,505,655 USD worth of medicines and medical aid to those in deep poverty or have been displaced.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

o Provided flour to bakeries to continue providing bread to the poor. o Food parcels were distributed to the needy in Yemen, Pakistan and Gambia o A huge quantity of fresh meat (Qurbani) was distributed to the needy.

o Emergency aid provided clean water, food and medical kits in Pakistan and Yemen. o Several charity collections at various mosques.

o Family Fun days and Charity bazaars.

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Mercy Relief

Trustees' Report for the Year Ended 31 December 2024

ACHIEVEMENT AND PERFORMANCE

Fundraising activities

The charity ran its normal activities of organising fundraising events across the country as well as focusing on activities that engaged supporters online. Resources were directed towards online marketing using Google and showcasing the lifesaving projects on YouTube, building the profile of MR online.

The Charity saw a similar number of individuals contributing to its work as in 2023, but due to the cost of living crisis the average donation was less than in 2023. However the actual delivery of aid increased compared to 2023 due to the new initiative to bring in In-Kind medical stock worth £2,000K from partners sourcing medical supplies. Raising funds from individuals continues to be our main source of funding to invest in humanitarian aid in Yemen, Pakistan, Gaza and Gambia. Income source diversification continues to be critical in the current climate. We plan to do this by focusing on building on our expertise of providing emergency aid quickly to affected areas, working closely with our partners, implementing innovative campaigns with our supporters and influencers. In 2024 our partners contributed over £60K to help those hard to reach communities in Yemen.

We have continued to innovate, developing the Donor Care department: a team dedicated to supporting our supporters and ensuring they receive feedback of the work we do. Innovation and developing our case for support both contributes towards diversifying our fundraising and growing income.

The charity follows a set of five fundraising principles, which we use to guide our fundraising policy, strategy and the behaviour of our fundraisers and the professional fundraising agencies we work with.

These principles lay out our commitment to our supporters:

Our fundraising respects and protects our mission.
We fundraised with integrity
We work in partnership with those who support us
We value and respect our supporters
We are transparent in our fundraising and use of funds.

The Charity's fundraising activity complies with all relevant legislation and regulation. The Charity complies with the Code of Fundraising Practice and is registered with the Fundraising Regulator. Training and procedures are provided to enable staff to put the fundraising policy and principles into practice and to carry out fundraising activities in compliance with relevant legislation, regulation and the standards set out in the Code of Fundraising Practice.

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Mercy Relief

Trustees' Report

for the Year Ended 31 December 2024

ACHIEVEMENT AND PERFORMANCE

Investment performance

By raising new funds and carefully managing our existing funds, MR over the past few years have supported 1000's of families and 100's of orphans and their families providing much needed clean water to over 500,000 people and food including regular bread to over 1,000,000 people most of which are families with young children.

When considering where to focus our attention our teams assess the needs of the people and prioritises lifesaving interventions. The provision of food, clean water and medical aid.

This year we continued to build on our success of last year targeting beneficiaries in need from the donations received. Below is an example of the thematic area’s donors supported:

Sponsorship for over 400 orphans and supporting their families with aid. We try to support the orphans over the full year.
Providing lifesaving interventions; £220,000 of Emergency aid to beneficiaries that have been displaced due to the conflict or disasters in Yemen, Gaza and Pakistan.
Supported the existing bread factories with funding for flour to enabling our teams on the ground to continue to provide bread to the people desperate to find food.
MR made real progress to tackle the shortage of food to those in need with our generous supporters donating:
a. £95K of food aid comprising of food parcels and hot meals for the whole family.
b. £350K of Ramadan related projects include zakat a fitra
c. £20K of Qurbani for the hard to reach displaced families.
d. £44K for supporting bakeries.

Many lives have been saved tackling malnutrition and lack of food.

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Mercy Relief

Trustees' Report for the Year Ended 31 December 2024

ACHIEVEMENT AND PERFORMANCE

Internal and external factors

Risk and assurance management is an integral part of our governance. We identify and address our key strategic risks in order to mitigate their likelihood and impact. There are two levels to the risk and assurance process. Our strategic risk approach is designed to identify the key risks which could prevent the Charity from achieving its strategic objectives. It also identifies the assurance processes which we have in place to mitigate these risks and any outstanding actions around these assurance processes.

We also consider the operational risks which underpins the strategic risk framework, dealing with a greater number of potential risks at a more detailed level.

The cost of living crisis impacted the Charity's operations in 2022, 2023 and 2024. This started by COVID restrictions impacting the fundraising environment, with fundraising moving to online from events or outdoor activities. Our loyal supporters have maintained their regular payments, with lower cancellation rates throughout 2024 than in prior years. That highly valued support has helped limit the overall financial impact of the cost of living crisis and the past Covid-19 restrictions.

The major strategic risks of the Charity, together with plans and strategies in managing these risks, are shown below.

Financial

We have a fundraising strategy which supports growth and a return on fundraising investments. Approval of budgets and KPT

Oversight of spending and performance Periodic review of Financial Sustainability

Reputation

We have policies and procedures in place to manage these risks covering acceptance of donations, unauthorised fundraising, and fundraising by third parties, data protection and social media.

Compliance

Staff are trained on data protection and GDPR

The Donor care department monitors GDPR preferences of supporters with their data. We undertake regular fundraising compliance checks and monitor developments in the sector.

Safeguarding

Policies and procedures safeguarding our beneficiaries, supporters and staff are in place. Reporting of any safeguarding concerns to management and the board. Training for our partners on keeping beneficiaries and children safe.

FINANCIAL REVIEW

Financial position

The trustees consider the financial position at the reporting date to be of a healthy nature and will be able to continue to provide charitable activities in the future.

Principal funding sources

The charity's main source of income is from donations from various fund-raising activities that take place during the year and online donations.

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Mercy Relief

Trustees' Report

for the Year Ended 31 December 2024

FINANCIAL REVIEW

Availability and adequacy of assets of each of the funds

In view of the financial performance and the reserves position as at the balance sheet date, the Board of trustees has a reasonable expectation that Mercy Relief will have the resources to continue in operational existence for the foreseeable future.

The Trustees believe there are no material uncertainties that call into doubt our ability to continue as a going concern. The annual financial statements have therefore been prepared on the basis that the charity is a going concern.

Reserves policy

Restricted reserves represent donations and grants for specific projects that are unspent at the balance sheet date, and which will be spent on the specified programmes in the coming financial years.

General reserves (also known as unrestricted reserves) are not restricted to specific projects but ensure that the delivery of our vital programmes is not disrupted by unforeseen circumstances, such as a fall in income or rise in expenditure.

The reserves is necessary to ensure that the charity's activities can continue on a day-today basis and, in particular, can continue in the event of a major unforeseen reduction of income or increase in expenditure. These reserves provide a contingency to enable the charity to take the necessary actions to bring income and expenditure into line.

In line with recommendations of the Charity Commission, the Charity have adopted a risk-based reserves policy which is reviewed annually. The target range of reserves is determined by considering the key strategic and operational risks facing the charity, as well as the strategic plans and current financial position. Considering these factors, the charity has determined that reserves should be within the range of £50K to £150K.

We have set a balanced budget for 2025 and undertake financial planning which delivers reserves within our target range.

Going concern

The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

FUTURE PLANS

With the cost of living crisis in place the charity has performed excellently and is in a strong financial position to maintain the charitable work in the future.

Our plans are to continue to increase our level of fundraising to achieve our target of £2.5m in donations plus in-kind raising it to above £3m annually which will help us work with our partners in delivering lifesaving sustainable projects to those most affected by the conflict and poverty in Yemen.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

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Mercy Relief

Trustees' Report for the Year Ended 31 December 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees

The trustees are selected from the members of the local community who regularly attend events and functions organised by the charity.

Organisational structure

The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits for completing their duties as a charity trustee.

The trustees currently meet together usually 4 times per year and discuss decisions in relation to running the charity. To assist in the smooth running of the charity, the trustees have set up a lead trustee supported by other trustees to help oversee the smooth running of the day to day activities of the charity.

Decision making

The major decisions are taken with a vote from the board of trustees.

Induction and training of new trustees

The trustees are selected from individuals who are active in the local community. A comprehensive induction process and ongoing training in new or emerging areas of responsibility ensure we benefit from a professional and appropriate board of trustees.

Key management remuneration

There is no pay or remuneration to key management personnel. All key personnel are offering their services voluntarily.

Trustees remuneration and other benefits would be nil during the year.

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 (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

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Mercy Relief

Trustees' Report for the Year Ended 31 December 2024

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

Approved by order of the board of trustees on 9 August 2025 and signed on its behalf by:

A W M Ghaleb - Trustee

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Report of the Independent Auditors to the Trustees of Mercy Relief

Opinion

We have audited the financial statements of Mercy Relief (the 'charity') for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
give a true and fair view of the state of the charity's affairs as at 31 December 2024 and of its incoming resources and application of resources, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

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Report of the Independent Auditors to the Trustees of Mercy Relief

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

the information given in the trustees Report is inconsistent in any material respect with the financial statements; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Examining the susceptibility of the entity’s financial statements to material misstatement, including how fraud might occur. Researching the laws and regulations which would be considered of significance in the context of the entity. Obtained an understanding of the legal and regulatory framework applicable to the charity and how the charity is complying with that framework.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

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Report of the Independent Auditors to the Trustees of Mercy Relief

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

MR P. JAYAWARDENE - Senior Statutory Auditor

For and on behalf of Gardezi Jay & Company

Chartered Accountants and Statutory Auditors

4A The Avenue Highams Park London E4 9LD

14 October 2025

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Mercy Relief

Statement of Financial Activities

for the Year Ended 31 December 2024

31.12.24
Unrestricted Restricted
Total
fund
funds
funds
Notes
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
996,362
2,819,955
3,816,317
EXPENDITURE ON
Charitable Activities
3
931,764
3,012,550
3,944,314
NET INCOME/(EXPENDITURE)
64,598
(192,595)
(127,997)
RECONCILIATION OF FUNDS
Total funds brought forward
332,114
28,370
360,484
TOTAL FUNDS CARRIED FORWARD
396,712
(164,225)
232,487

31.12.23
Total
funds
£
3,027,672
3,977,014
(949,342)
1,309,826
360,484

The notes form part of these financial statements

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Mercy Relief

Balance Sheet

31 December 2024

				31.12.24	31.12.24 31.12.23
		Unrestricted Restricted	Unrestricted Restricted	Total	Total
		fund	funds	funds	funds
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	7	60,678	-	60,678	337,585
Cash in hand		372,886	(164,225)	208,661	72,799
		433,564	(164,225)	269,339	410,384
CREDITORS
Amounts falling due within one year	8	(36,852)	-	(36,852)	(49,900)
NET CURRENT ASSETS/(LIABILITIES)		396,712	(164,225)	232,487	360,484
TOTAL ASSETS LESS CURRENT
LIABILITIES		396,712	(164,225)	232,487	360,484
NET ASSETS		396,712	(164,225)	232,487	360,484
FUNDS	9
Unrestricted funds				396,712	332,114
Restricted funds				(164,225)	28,370
TOTAL FUNDS				232,487	360,484

The financial statements were approved by the Board of Trustees and authorised for issue on 9 August 2025 and were signed on its behalf by:

A W M Ghaleb - Trustee

The notes form part of these financial statements

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Mercy Relief

Cash Flow Statement for the Year Ended 31 December 2024 Notes Cash flows from operating activities Cash generated from operations 1 Net cash provided by/(used in) operating activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period	31.12.24 £ 135,862 135,862 135,862 72,799 208,661	31.12.23 £ (43,842) (43,842) (43,842) 116,641 72,799

The notes form part of these financial statements

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Mercy Relief

Notes to the Cash Flow Statement for the Year Ended 31 December 2024

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

	ACTIVITIES
			31.12.24	31.12.23
			£	£
	Net expenditure for the reporting period (as per the
	Statement of Financial Activities)		(127,997)	(949,342)
	Adjustments for:
	Depreciation charges		-	400
	Decrease in stocks		-	1,029,766
	Decrease/(increase) in debtors		276,906	(104,447)
	Increase/(decrease) in creditors		(13,047)	(20,219)
	Net cash provided by/(used in) operations		135,862	(43,842)
2.	ANALYSIS OF CHANGES IN NET FUNDS
		At 1.1.24	Cash flow	At 31.12.24
		£	£	£
	Net cash
	Cash at bank and in hand	72,799	135,862	208,661
		72,799	135,862	208,661
	Total	72,799	135,862	208,661

The notes form part of these financial statements

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Mercy Relief

Notes to the Financial Statements for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

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 rates in order to write off each asset over its estimated useful life.

Computer equipment is depreciated on a 20% straight line basis on cost.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

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Mercy Relief

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

2. DONATIONS AND LEGACIES

					31.12.24	31.12.23
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			£	£	£	£
	Donations		910,815	827,586	1,738,401	2,688,929
	Gift aid		22,801	-	22,801	154,286
	Various Partners		62,746	1,992,369	2,055,115	184,457
			996,362	2,819,955	3,816,317	3,027,672
3.	CHARITABLE ACTIVITIES
	Raising donations and	legacies
					31.12.24	31.12.23
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			£	£	£	£
	Charitable Activities		508,244	3,012,550	3,520,794	3,429,808
	Other trading activities
					31.12.24	31.12.23
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			£	£	£	£
	Support costs		423,520	-	423,520	547,205
	Aggregate amounts		931,764	3,012,550	3,944,314	3,977,014
4.	SUPPORT COSTS
				Information	Governance
		Management	Finance	technology	costs	Totals
		£	£	£	£	£
	Other trading activities	393,311	741	8,828	20,640	423,520

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Mercy Relief

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

6. TANGIBLE FIXED ASSETS

COST At 1 January 2024 and 31 December 2024 DEPRECIATION At 1 January 2024 and 31 December 2024 NET BOOK VALUE At 31 December 2024 At 31 December 2023 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors Prepayments and accrued income Prepayments	31.12.24 £ - 60,678 - 60,678	Computer equipment £ 2,000 2,000 - - 31.12.23 £ 750 332,651 4,184 337,585

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

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Mercy Relief

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24 £ Trade creditors 21,643 Taxation and social security 7,889 Other creditors 7,320 36,852 9. MOVEMENT IN FUNDS Net movement At 1.1.24 in funds £ £ Unrestricted funds General fund 332,114 64,598 Restricted funds Voluntary Income - Restricted 28,370 (192,595) TOTAL FUNDS 360,484 (127,997) Net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 996,362 (931,764) Restricted funds Voluntary Income - Restricted 2,819,955 (3,012,550) TOTAL FUNDS 3,816,317 (3,944,314)	31.12.24 £ Trade creditors 21,643 Taxation and social security 7,889 Other creditors 7,320 36,852 9. MOVEMENT IN FUNDS Net movement At 1.1.24 in funds £ £ Unrestricted funds General fund 332,114 64,598 Restricted funds Voluntary Income - Restricted 28,370 (192,595) TOTAL FUNDS 360,484 (127,997) Net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 996,362 (931,764) Restricted funds Voluntary Income - Restricted 2,819,955 (3,012,550) TOTAL FUNDS 3,816,317 (3,944,314)	31.12.23 £ 36,174 1,726 12,000 49,900 At 31.12.24 £ 396,712 (164,225) 232,487 Movement in funds £ 64,598 (192,595) (127,997)

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Mercy Relief

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

9. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

		Net
		movement	At
	At 1.1.23	in funds	31.12.23
	£	£	£
Unrestricted funds
General fund	16,102	316,012	332,114
Restricted funds
Voluntary Income - Restricted	1,293,724	(1,265,354)	28,370
TOTAL FUNDS	1,309,826	(949,342)	360,484
Comparative net movement in funds, included in the above are as		follows:
	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	1,387,701	(1,071,689)	316,012
Restricted funds
Voluntary Income - Restricted	1,639,971	(2,905,325)	(1,265,354)
TOTAL FUNDS	3,027,672	(3,977,014)	(949,342)
A current year 12 months and prior year 12 months combined position is as follows:
		Net
		movement	At
	At 1.1.23	in funds	31.12.24
	£	£	£
Unrestricted funds
General fund	16,102	380,610	396,712
Restricted funds
Voluntary Income - Restricted	1,293,724	(1,457,949)	(164,225)
TOTAL FUNDS	1,309,826	(1,077,339)	232,487

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Mercy Relief

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Voluntary Income - Restricted TOTAL FUNDS	Incoming Resources Movement resources expended in funds £ £ £ 2,384,063 (2,003,453) 380,610 4,459,926 (5,917,875) (1,457,949) 6,843,989 (7,921,328)(1,077,339)

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

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Mercy Relief

Detailed Statement of Financial Activities for the Year Ended 31 December 2024

INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Various Partners Total incoming resources EXPENDITURE Raising donations and legacies Charitable Activities Other trading Activities Support costs Management Rent Insurance Telephone Postage and stationery Advertising and Marketing Sundries Consultancy Fees Light and heat Computer equipment Finance Bank charges Information technology IT Software and Consumables Governance costs Auditors' remuneration Accountancy and legal fees	31.12.24 £ 1,738,401 22,801 2,055,115 3,816,317 3,816,317 3,520,794 9,900 1,764 4,560 5,209 331,814 8,274 31,790 - - 393,311 741 741 8,828 4,320 16,320 20,640	31.12.23 £ 2,688,929 154,286 184,457 3,027,672 3,027,672 3,429,808 205,395 10,500 1,219 2,353 6,307 89,419 4,700 204,596 571 400 320,065 14 14 9,611 4,320 7,800 12,120

This page does not form part of the statutory financial statements

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Mercy Relief

Detailed Statement of Financial Activities for the Year Ended 31 December 2024

Total resources expended Net expenditure	31.12.24 £ 3,944,314 (127,997)	31.12.23 £ 3,977,014 (949,342)

This page does not form part of the statutory financial statements

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