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
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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
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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
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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
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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
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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
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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
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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
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