2024-12-31-accounts

UKCARE FORCHILDREN Trustees Annual Report and Financial Statements For the Year Ended 31 December 2024 Registered Charity No. 1124927

Contents Page Legal and administrative information Report of the trustees Independent auditor's report 10 Statement of financial activities 14 Balance sheet 15 Statement of cash flows 16 Notes forming part of the financial statements 17 UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927

LEGAL AND ADMINISTRATIVE INFORMATION Charity Registration No. 1124927 - registered in England and Wales Trustees Mohamad Kozbar Khadidja Saidani Salah Salman (appointed 29.05.2024) Riad Zaidani (resigned 29.05.2024) Chairnian Mohamad Kozbar Principle Address International House 10 Beaufort Court Admirals Way London E14 9XL United Kingdom Bankers Al Rayan Bank PLC 24A Calthorpe Road Edgbaston Birmingham B15 IRP Auditors M Akram & Co. Chartered Accountants 413 Lea Bridge Road London, EIO 7EA UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees present their report. along with the financial statements of the charity for the year ended 31 December 2024. The financial statements have been prepared in accordance with the accounting policies set out on pages 17-19 and fully comply with the Charity's Trust Deed and applicable law. Organlsatlon The trustees who have served during the period are set out on page 3. Appointment of trustees is through a resolution of the trustees passed at a special meeting. The trustees meet as and when required to discuss the business of the charity and assess grant applications. The trustees are encouraged to undergo ongoing training to fulfil their responsibilities and development. Upon induction, trustees are provided with adequate training and are kept well informed and updated regarding Charity Commission guidelines and expectations of them as trustees. Objectives of the Charity UK Care for Children (UKC4C} is a British charity registered with the Charity Commission for England and Wales (Registration No. 1124927}, and is constituted as an unincorporated charity under a trust deed dated 25 June 2008. UKC4C aims to relieve povety and sickness, advance education and preserve and protect good health for the benefit of the public in particular but notexclusively in Lebanon and Jordan. UKC4C provides assistance to all those in need regardless of religion, gender, age or ethnicity. The charity has a number of long and short term projects in the following programmatic areas: Chfildren Welfare Fund: This fund focuses on improving the quality of life for children from disadvantaged backgrounds. It helps support ongoing medical costs, education, nutrition aid and financial sponsorships. Refugee Relfief Programme: The aim of the programme is to support the immediate needs of refugees including shelter support, food aid, financial aid and emergenry medical support lor families. Seasonal Aid Programme: These include providing food and financial aid to vulnerable people and taking account of seasonal circumstsnces such as religious events like Ramadan or changes in the weather and environment Community Development Projects: In addition to immediate relief, development projects have been designed to provide long-term benefits to communities and include capacity building and community focused projects with other NGOS. Operations In line with charitable objectives the Trustees continued to focus and develop its operational processes here in the UK and in the field. UKC4C continues to be a UK based charity that delivers aid assisting children and communities in lordan and Lebanon. UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927

Grant making policy Where grants are made, the charity usuallyreceiveswritten applications for fundingof significant projects. Funding applications are considered and approved by the trustees, and projects approved for funding are monitored on a regular basis to ensure the delivery of expected outcomes. The grant making process is guided by the charity's operations manual and due diligence processes. Lebanon and Jordan are facing deepening humanitarian crises driven by economic collapse, conflict, and displacemenL In Lebanon, a 7.1 % GDP contraction in 2024 and a 40Yo cumulative decline since 2019 have devastated livelihoods, with hyperinflation and currency devaluation eroding purchasing power. Around 30% of the population, including refugees, now faces acute food insecurity, worsened by conflict-related displacement and infrastructure damage. Jordan is also understrain, with refugee poverty risingsharply and public services overwhelmed. Regional instabilities are compounding vulnerabilities for both refugees and host communities, highlighting urgent need for sustained humanitarian support and resilience-building efforts. In 2024, UKC4C committed £1,663,893 to fund initiatives aimed at responding to the worsening humanitarian situation in Lebanon and Jordan. Children's Welfare Fund The Children's Welfare Fund represented the largest single area of charitable expenditure, amounting to £1,372,083. Through this fund, support was provided to almost 4,000 families via the sponsorship programme. The allocation of resources covered essential needs for children and included the provision oftrained field staff and social workers, who engaged directlywith families to assess requirements and monitor overall quality of life. The number of sponsored beneficiaries in Lebanon has increased from 488 to 537 during the year 2024 and 148 gift payments (financial and in-kind) were disbursed. Our Lebanon team produced 485 Progress reports and were sent to donors. Every child's story is different, but their needs are shared: milk food, clothing and medicine. In 2024 alone, 151 financial and in- kind gifts were distributed across Lebanon's regions. including Beirut, Saida, Tyre, the North. and Biqaa. Though the programme is focused on children, the benefit often reaches entire families, easing the burden on parents and siblings. Community Development Community Development represented the second largest area of expenditure, with £213,787 allocated to projects designed to strengthen local capacity and improve livelihoods. These initiatives created employment opportunities for social workers and teachers, harnessed local expertise, and supported the economic stability of professionals, many of whom are refugees. In February 2024, UKC4C provided 30 computers to Al Iman School, enabling students to gain hands-on experience and practical training in the use of digital tools and resources. In Lebanon, the "Elderly Sitters. projert delivered home-based care to 57 elderly individuals across BeiruL Saida, Tripoli, and Tyre. More than 60 trained caregivers provided hygiene support, companionship, medication reminders, and meal preparation. In southern Lebanon, beneficiaries received hot meals over 12 days, three times per week during Ramadan. At a time when family- based supportsystems are under significantstrain, the project offered much-needed comfort and dignity. UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927

The "Light Up Mosque" project addressed essential needs in 27 mosques. Support provided included fuel tanks, hygiene kits, speakers, surveillance cameras, horns, carpet-cleaning machines, sound mixers, batteries, microphones, fans, and an LCD screen. Following the establishment of the "Kid's Corner" safe play zone in 2023, further operational funding was allocated to sustain the initiative. This funding supported salaries for two employees, medical insurance for children, electricity subscriptions, cleaning supplies. and a laptop for data entry and reporting. The playarea resumed operations in September 2024 after being suspended due to conflict in southern Lebanon. During that month, it hosted 1,600 children and 270 accompanying parents. However, renewed hostilities by the end of September required restrictions on the number of children allowed to attend. Additional community projects included the acquisition of a pickup truck to enhance the efficiency of in-kind aid distribution for partner organisations, thereby reducing future delivery costs. Refugee Relief The refugee crisis in our operational areas continues to place significant strain on families, necessitating ongoing humanitarian supporL In 2024, our charity disbursed £25,149 through targeted interventions addressing health, povety, and education, ensuring that vulnerable refugees received essential assistance and opportunities for dignity. Through the Healing Project, financial support was provided for urgent medical interventions. Beneficiaries were identified through home visits and structured assessments, with payments coordinated by social workers directly to hospitals and pharmacies. Invoices and receipts were systematically collected to ensure accountability. This project enabled 56 patients to access vital medicines and surgical procedures. The Fighting Poverty Project addressed immediate household needs among the most vulnerable families. Following assessments and verification, essential items were procured and delivered directly to beneficiaries, with signed contracts confirming receipt.As a result, 33 families received support including food parcels, washing machines, refrigerators, gas burners, beds, and mattresses. Education support was provided through the Light a Studenvs Path Project, which funded tuition fees for disadvantaged students. Home visits and assessments ensured eligibility, and payments were made through social workers with proper documentation of invoices and receipts. This initiative assisted 13 students in continuing their studies despite economic hardships. Seasonal Aid UKC4C recognises the importance of religiously significant occasions for both donors and beneficiaries. In 2024, the charity disbursed £52,874 in seasonal aid. providing critical support to families during periods of heightened need. During Ramadan, assistance was provided through financial aid, clothing for Eid, and food parcels, ensuring that beneficiaries and their families could observe the season with dignity and UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927

comfort. As part of the Social Welfare Programme, three distributions of in-kind aid were made to previously sponsored families. The process involved preparing Beneficiary Lists [BLs) and Individual Receipts (IRS), which were signed by beneficiaries upon receipt. Through this initiative, 279 families across Beirut, Saida, Tripoli, Beqaa, and Tyre received three rounds of Food parcels between March and August 2024. In response to the humanitarian impact of Israeli strÈkes in southern Lebanon, the charity distributed food parcels to 400 families in March and October 2024, ensuring essential sustenance reached those most affected. The Zakatal-Fitr project provided financial supportto eligible families during Ramadan. Through this initiative, 150 families in Beirut, Saida, Tyre, and Tripoli received aid, enabling them to participate fully in the religious and cultural observances of the season. Our efforts were affected by the political and economic situation in the region. Ongoing cross- border fighting (e.g. along the Blue Line with Israel, or spill over from the Gaza conflict) damages infrastructure and disrupts routes. Displacement (internal) complicates where to deliver and requires mobile or rapid response. Damage to roads, water, health, electricity, telecommunications infrastructure, especially in southern Lebanon increases transport times, cost, and risk. Number of people in need is large and rising (Lebanese + refugees + migrants). The scale of displacement strains existing humanitarian supply, capacity of staff, shelter, health and WASH (water, sanitation, hygiene) services. The ongoing tensions are causing immense suffering for families and communities already grappling with economic hardship. The Trustees would like to thank our donors and supporters for all their contribution to our eflorts during the year. Our work is vital as ever and your support is crucial for fulfilling the desperate needs of the region and its people. Public Benefit The Trustees confirm they have given due consideration to public benefit in all activities and referred to Charity Commission guidance, as required. Risk Management The trustees are aware of their responsibilities and legal duties, as well as potential risks, and keep up to date on all Charity Commission guidance. In line with the delivery process, all risks are identified and managed to ensure the safe delivery olaid through regular direct field visits, ongoing engagement with trust partners and a high level of ownership and control over the implementation of the projects cycle. The Trustees will continue to respond to the challenges arising in 2025. As the situation deteriorates in Lebanon the charity will work to focus on the field and increase delivery of aid as UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927

and where the need arises. The charity will work to develop its delivery mechanism of aid to refugees and beneficiaries in lordan. The charity will work towards developing its marketing strategy in the UK to enhance and strengthen its relationship with donors. During the year, the total income received amounted to £1,366,459 (2023 - 1,405,502). The funds were received in the form of unrestricted donations. investment incorne and specified grants. The total funds expended amounted to £1.767,367 (2023 - £1,903,879). This included the sum of £1,663,893 (2023 - £1,812,559) on charitable activities in the field representing 94% of the total expenditure. 82% of the charitable expenditure was in support of the Children Welfare Fund, 20/0 as part of the Refugee Relief, 3 % as part of Seasonal Aid Programmes and 13% as part of the Community Development Projects. The cost of raising funds and related operations amounted to £103,474 (2023 - £91,320) which is 7.50/0 of the total income. The total amount carried forward to be expended in the following years amounted to £1,542,249. The trustees have reviewed the financial position of the charity and are very pleased with the achievements and the positive impact it has had on its beneficiaries. Investment Pollcy The trustees have the power to invest in such assets as they see fit. In practice, investmentactivity is limited to placing surplus cash funds in short-term deposits with the charity's bankers. The aim is to ensure some return to the charity that minimises risk and ensure access to the funds as necessary. Reserves Pollcy The trustees have established a policy whereby the unrestricted funds not committed or invested are maintained ata level that allows the charity to operate as a going concern forat least one year. The net reserves unrestricted funds carried forward for the year amounted to £1,542,249 which is sufficient for the purpose of operational costs and committed charitable programmes. Going Concern The trustees consider thatthere are no material uncertainties aboutthe Trusys ability to continue as a going concern. The trustees are satisfied that the charity has adequate resources and appropriate measures in place to continue in operational existence for the foreseeable future and it is for this reason that the charity continues to adopt.the going concern" principle as a basis in preparing these accounts. Dlsclosure of Inforniatfion to Auditors The trustees confirm thatas far as they are aware, there is no relevant audit information of which the charity's auditors are unaware. Each of the trustees has confirmed thatthey have taken all the steps thatthey oughtto have taken as trustees in order to make themselves aware of any relevant audit inforn]ation and to establish that it has been communicated to the auditors. UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927

STATEMENT OF TRUSTEES, RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102.. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP,. make judgments and accounting 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; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for maintaining proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and 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. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by the trustees and signed on its behalf by: Mohamad Kozbar Chairman Date: 29.10.2025 UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OFUK CARE FOR CHILDREN Opinion We have audited the financial statements of UK Care for Children ("the Charity,) for the year ended 31st December 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinRon, the financial statements: give a true and fair view of the state of the Charity's affairs as at 31st 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 opinfion 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 Auditor's 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 responsRbilities 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 12 months from when the financial statements are authori5ed 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 informatfion The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. 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. 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 UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927 10

in the course of the audit, or otherwise appears to be rnaterially 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 perfornied. we conclude that there is a material misstatement of this other information, we are required to report that facL We have nothing to report in this regard. Matters on which we are required to report by exception We have nothing to report in respect of the following matters in relation to which 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 agreementwith the accounting records and returns; or we have not received all the information and explanations we require for our audit. Responsfibilities of trustees As explained more fully in the trustees, responsibilities statement set out on page 9. the trustees are responsible for the preparation of the financial statements and for being satisfied that they 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, disclosin& 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. Auditovs responslbilities for the audfit of the financial statements We have been appointed as auditor 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 an auditor's report 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. MRSStatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be experted to influence the economic decisions of users taken on the basis of these financial statements. UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect materTral misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows.. We enquired of the management, which included obtaining and reviewing supporting documentation, concerning the Charity's policies and procedures relating to: Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance; Detecting and responding to the risks ol fraud and whether they have knowledge of any actual, suspected or alleged fraud; The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations. We identified the laws and regulations applicable to the Charity through discussions with the management, and from our commercial knowledge and experience of the Charity sector, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the Charity. We ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations. We inspected the minutes of meetings of the Board of Trustees. We reviewed any reports made to the Charity Commission. We inquired of management of any complaints raised by donors, beneficiaries, representatives in the UK and in the areas of operation abroad, We agreed the financial statement disclosures to underlying supporting documentation. We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud. In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments to identify unusual transactions and investigated significant transactions that are unusual or those outside the normal course of business. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: This description forms part of our auditor's report. UKC4C | Trustees Annual Report Year Ending 2024 Charity No, 1124927 12

Use ofour report This report is made solely to the Charitys 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 auditor's report and for no other purpose. To the fullestextent 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 reporL or for the opinions we have formed. M Akram & Co (Statutory Auditor) 413 Lea BrTrdge Road London EIO 7EA Date: M Akram & Co is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927 13

STATEMENT OF FINANCIALACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 2024 Total Funds 2023 Total Funds Unrestricted Funds Restricted Funds Notes Income from: Donations and grants Investment income 1,350.520 15,939 1,350,520 15,939 1,390,191 15,311 Total income 1,366,459 1,366,459 1,405,502 Expendlture on: Charltable activities Raising funds 1,662,914 103,474 979 1,663,893 103,474 1,812,559 91,320 Total expenditure 1,766,388 979 1,767,367 1,903,879 Net expenditure (399,929) (979) (400,908) [498,377) Reconciliation of ￿nds. Total funds brought forward 1,942,178 979 1,943,157 2,441,534 Total funds carried forward 1,542,249 1,542,249 1,943,157 There are no recognised gains and losses other than those passing through the Statement of Financial Activities. All income and expenditure is derived from continuing activities. The notes on pages 17-25 form an integral part of these financial statements. UKC4C | Trustees Annual Report Year Ending 2024 Charity No, 1124927 14

BALANCE SHEET ASAT 31 DECEMBER 2024 Notes 2024 2024 2023 2023 Flxed Assets Tangible Assets 2,670 1,970 Current Assets Debtors Cash at bank and in hand 107,577 1,474,074 114.042 1.891,369 1,581,651 2,005,411 Creditors: amounts falling due within one year (42,072) {64,224) Net CurrentAssets 1,539.579 1.941,187 Net assets 1,542,249 1,943,157 Funds Restricted Unrestricted 10 979 11 1,542,249 1,942,178 Total Funds 1,542,249 1,943,157 These financial statements were approved by the Board of Trustees and signed on their behalf by: Mohamad Kozbar Chairman Date: 29.10.2025 UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927 15

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024 Notes 2024 2023 Net cash used in operating activities 14 (415,900) (313,508) Cash flows from investing activities: Purchase of fixed assets (1,395) Net cash used in investing activities (1,395) Change in cash and cash equivalents in the year (417,295) (313,508) Cash and cash equivalents brought forward 1,891,369 2,204,877 Cash and cash equivalents carried forward 15 1,474,074 1,891,369 UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927 16

Notes formlng part ofthe financlal statements for the year ended 31 December 2024 I. ACCOUNTING POLICIES The principal accounting policies, all of which have been applied consistently throughout the year, are set out below. a) Basis of preparatlon The financial statements have been prepared under the historical cost convention and in accordance with 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) - (Charities SORP FRS 102) (as updated through second edition - October 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. b) Publlc benefit entlty The charity constitutes a public benefit entity as defined by FRS 102. c) Golng concern The trustees consider thatthere are no material uncertainties about the Trust's ability to continue as a going concern. d) Fund accountfing Funds held by the Charity are: Unrestricted funds These are funds which can be used in accordance with charitable objects at the discretion of the trustees. Restricted funds- These are funds thatcan only be used for particular restricted purposes within the objectives of the Charity, Restrictions arise when specified by the donor or when funds are raised for particular purposes. e) Income recognitlon All income is recognised once the charity has an entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Donations and grants are recognised in the period in which the charity is entitled to receipts where the amount can be measured reliably. The income from charitable and fundraising activities are shown gross with the associated costs included in the expenditure. Gifts in kind such as fixed assets donated to the charity are included as donations at the value to the charity where this can be quantified. Investment profits on funds held on deposits are included when receivable and the amount can be measured reliably by the charity; this is normally upon the notification of the profit paid by the bank. UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927 17

Notes fornifing part of the financlal statements for the year ended 31 December 2024 fj Volunteers and other donated facilitfies and services Donated facilities and servlces are included at the value to the charity where it can be quantified and a third party is bearing the cost. The value of the time and services provided by volunteers is not incorporated into these financial statements in accordance with the Charities SORP FRS 102. g) Expendfiture recognfitfion Expenditure is recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on accrual basis. Funds expended are allocated to the particular activity where the cost relates directly to that activity. However, the indirect and overhead costs of the central function including the operational and support costs have been apportioned to the charitable and fundraising activities in proportion to the direct expenditure incurred. Expenditure incurred on raising funds relates to the costs expended on attracting donations and other fundraising costs including printing, mailing and donation processing charges. Charitable expenditure comprises of those costs incurred by the charity in the delivery of its aid programme for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. h) Tanglble flxed assets Tangible fixed assets costing more than £100 are capitalised and included at cost, including any incidental expenses of acquisition. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost or valuation of each asset to its estimated residual value on a reducing balance basis over the expected useful life, as follows: Fixtures, fittings and equipment 25 % per annum on reducing balance basis i) Taxation As a registered charity there is no liability to tax. Irrecoverable VAT is not separately analysed and is charged to the Statement of Financial Activities when the expenditure to which it related is incurred and is allocated as part of the expenditure to which it relates. )) Foreign currencfes Transactions in foreign currencies are translated at the rate of exchange prevailing at the time of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange prevailing at the balance sheet date. All differences are taken to the Statement of Financial Activities. k) Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927 18

Notes forming part of the financial statements for the year ended 31 December 2024 l) Cash at bank and in hand Cash atbankand cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account m) Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. n) Flnancial instruments The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. o) Penslon costs The charity operates a defined contribution pension scheme. Contributions to the scheme are charged to the statement of financial activities for the period to which they relate to. p) Operatfing leases Rentals under operating leases are charged to the statement of financial activities on a straight line basis over the term of the lease. 2. KEYJUDGEMENTSAND ESTIMATION UNCERTAINTY Preparation of the financial statements requires managementto make significantjudgements and estimates. There are no significant judgements and estimates in the financial statements. 3. INCOME FROM DONATIONS AND GRANTS Unrestricted Restrlrted Funds Funds Total 2024 Total 2023 Donations 1,350,520 1,350,520 1,390,191 1,350,520 1,350,520 1,390,191 UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927 19

Notes fornilng part of the financlal statements for the year ended 31 December 2024 4. EXPENDITURE ON CHARITABLE ACTIVITIES Unrestricted Restricted Funds Funds Total 2024 Total 2023 Children Welfare Fund 1,371,104 979 1,372,083 1,213,114 Refugee Relief Programmes 25,149 25,149 22,760 Seasonal Aid Programmes Community Development Projects 52,874 52,874 245,755 213,787 213,787 330,930 1,662,914 979 1,663,893 1,812,559 The charity works with a number of key partners in the field. Delivery to the end beneficiaries is carried out under the direct control and monitoring of our professional field representatives in line with the charity's robust due diligence policies and procedures. Due to the inherent risks associated with working in our areas of operation, the names of partner charities have not been disclosed. 5. EXPENDITURE ON RAISING FUNDS Unrestrlcted Restrlcted Funds Funds Total 2024 Total 2023 Donation processing fees 25,729 25,729 25,975 Online fundraising & marketing Operational and support cost allocation 64,169 64,169 53,181 13,576 13,576 12,164 103,474 103,474 91,320 UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927 20

Notes forming part of the financial statements for the year ended 31 December 2024 6. OPERATIONALAND SUPPORT COSTS 2024 2023 Accountancy fees Audit fees 9,640 9,000 7,500 6,700 IT and related services 21,667 21,498 Outsourced support services Exchange loss Project implementation Premises cost 24,428 34,901 18,640 29,408 67,029 82,435 4,595 5,536 Wages & Salaries Employer Nl Pension cost 75,603 61,074 510 563 557 Trustees, travel 510 Depreciation Telephone & Internet 695 656 884 1,320 231,754 253,595 he average number of employees during the year was 3 (2023 - 4]. No employees had emoluments over £60,000 during the year (2023 - None). All employees during the year were perforniing admin and operations support roles. *Yhe remuneration and benefits received by the key management personnel duriTJg the year amounted to £50,786 (2023 - E31,199). This included salaries and pension costs payable for two senior team leaders [2023 2] responsible for the operations and donor care departments. Allocation of Operational and Support Costs These charitable operations and support costs refer to funds expended to deliver aid programmes and fulfil the objectives of the charity. These include central function costs and have been apportioned to unrestritted charitable and fundraising artivities in proportion to the dirert unrestricted expenditure incurred. UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927 21

Notes forming part of the financfial statements for the year ended 3 1 December 2024 7. TANGIBLE FIXED ASSETS Fixtures, fittlngs and equlpment Cost: At l January 2024 4,754 Additions 1,395 At 31 December 2024 6,149 Depreclatlon: At I lanuary 2024 2,784 Charge for the year 695 At 31 December 2024 3,479 Net book Value: At 31 December 2024 2,670 At 31 December 2023 1,970 8. DEBTORS 2024 2023 Donations receivable 12,656 6,473 Other debtors 26,578 43,903 Project funds 68,343 63,666 107,577 114,042 Project funds are funds which have been delivered to trust partners in our areas of operations in order to be expended on the specified aid programmes in line with the directions of the Trustees. UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927 22

Notes forniing part of the financial statements for the year ended 31 December 2024 9. CREDITORS-AMOUNTS FALLING DUE ￿THIN ONE YEAR 2024 2023 Other creditors 26,372 48,524 Accruals 15,700 15,700 42,072 64,224 10. RESTRICTED FUNDS Balance at I lanuary 2024 Incoming Funds Outgoing Funds Balance at 31 Dec 2024 Children Welfare Fund 979 979 979 979 11. UNRESTRICTED FUNDS General Funds Balance at I lanuary 2024 1,942,178 Net expenditure (399,929) Balance at 31 December 2024 1,542,249 UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927 23

Notes forming part of the financial statements for the year ended 31 December 2024 12. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Funds Restricted Balance at 31 Funds December 2024 Fund balances at 31 December 2024 are represented by: Fixed assets 2,670 1,581,651 (42,072) 2,670 Current assets 1,581,651 (42,072) Current liabilitÉes Total net assets 1,542,249 1,542,249 13. RELATED PARTY TRANSACTIONSAND TRUSTEES REMUNERATION The trustees received no remuneration during 2024 (2023 - £nil), During the year £nil (2023- £510) was incurred for trustees, travel costs. There were no other related party transactions. 14. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net expenditure for the reporting period Depreciation Decrease in debtors (400,908) 695 [498,377) 656 6,465 193,263 Decrease in creditors (22,152) (9,050) Net cash used in operating activities (415,900) (313,508) UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927 24

Notes forming part of the financfjal statements for the year ended 31 December 2024 IS. ANALYSIS OF CASH AND a4SH EQUIVALENTS Atl Cash flow At31 January 2024 Movement December 2024 Cash at bank and in hand 1.891,369 (417,295) 1,474,074 Total cash and cash equivalents 1,891,369 (417,295) 1,474,074 UKC4C | Trustees Annual Report Year Ending 2024 Charity No. 1124927 25