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2020-12-31-accounts

Charity
Information		 Charity
Information
Report of the Trustees ...
Trustees'
Responsibilities
Statement
Independent Auditor's
Report		 . 12
Charity Statement
of Financial
Activities		 .16
Consolidated Statement
of Financial		 Activities .17
Consolidated and Company
Balance		 Sheets. .18
Consolidated Statement
of Cash Flows		 .19
Notes to the Financial
Statements		 20


xpenditure
Ac		 count) for
the y
ear en		 ded 31Dece mber 202
0
Unrestricted Restricted 2020 2019
Notes funds
f		 funds
f		 Totalf Totalf
Income from:
Donations
Donations
and non-performance		 grants 3 2,021,599 4,668,806 6,690,405 7,400,815
Income from charitable activities
Grants receivable 2,476,791 2,476,791 450,397
Other income 5,923 5,923 8,088
Income from investments 275 275 614
Total income 2,027,797 7,145,597 9,173,394 7,859,914
Expenditure
on:
Raising
funds		 934,519 934,519 968,480
Charitable
activities		 1,381,192 5,773,301 7,154,493 6,705,894
Total expenditure 2,315,711 5,773,301 8,089,012 7,674,374
Net income and net movement
funds		 in (287,914) 1,372,296 1,084,382 185,540
Total funds brought forward 1,678,628 2,461,158 4,139,786 3,954,246
Total funds carried forward 12,
13		 1,390,714 3,833,454 5,224,168 4,139,786

Expenditure
Ac		 count) f
or the
year en		 ded 31Dece mber 202
0
Unrestricted Restricted 2020 2019
Notes funds
f		 funds
f		 Totalf Totalf
Income from:
Donations
Donations
and non-performance		 grants 2,000,812 4,668,806 6,669,618 7,275,736
Other trading activities
Retail - sale of donated goods 249,421 249,421 429,654
COVID 19Business interruption grants 97,668 97,668
Income from charitable activities
Grants receivable 2,476,791 2,476,791 450,397
Other income 5,923 5,923 8,088
Income from investments 275 275 614
Total income 2,354,099 7,145,597 9,499,696 8,164,489
Expenditure
on:
Raising
funds		 1,260,821 1,260,821 1,270,961
Charitable
activities		 1,381,192 5,773,301 7,154,493 6,705,894
Total expenditure 2,642,013 5,773,301 8,415,314 7,976,855
Net income and net
funds		 movement in (287,914) 1,372,296 1,084,382 187,634
Tota I funds
broug ht forwa rd		 1,680,804 2,461,158 4,141,962 3,954,328
Total funds carried forward 12,
13		 1,392,890 3,833,454 5,226,344 4,141,962

Group Charity
Notes 2020f 2019f 2020f 2019f
Fixed assets
Tangible assets 527,914 543,870 525,381 539,574
Investment
properties		 125,000 125,000 125,000 125,000
Investments
652,914 668,870 650,382 664,575
Current assets
Debtors 10 903,022 988,162 1,158,801 1,195,891
Cash at bank and in hand 5,179,455 3,161,605 4,918,899 2,952,139
6,082,477 4,149,767 6,077,700 4,148,030
11 (1,509,047) (676,675) (1,503,914) (672,819)
Net current assets 4,573,430 3,473,092 4,573,786 3,475,211
Total assets less
liabilities		 current 5,226,344 4,141,962 5,224,168 4,139,786
Funds ofthe charity
Unrestricted
funds		 1,392,890 1,680,804 1,390,714 1,678,628
Restricted
funds		 12 3,833,454 2,461,158 3,833,454 2,461,158
Total funds 13 5,226,344 4,141,962 5,224,168 4,139,786

Notes 2020 2019
Net cash rovided
b
o		 eratin
activities		 16 2 029 997 45 035
Cash flows from investing
activities
Purchase of property,
plant		 and equipment (12,422) (12,410)
Bank interest
received		 275 614
Net cash used in investin activities 12,147 11,796
Increase in cash and cash equivalents
in the year		 2,017,850 33,239
Cash and cash e uivalents at the be
innin
of the		 ear 3,161,605 3,128,366
Total cash and cash e uivalents
at the end of		 the ear 5 179455 3 161605

3

1December 2020 (continued)		 y
3. Income
For the year ended 31December 2020 Unrestricted
incomef		 Restricted
incomef		 2020
Totalf
Donations
and non-performance
grants:
Donations
from
individuals
and
organisations
(including
Gift Aid)		 charitable 1,947,869 4,668,806 6,616,675
Gift Aid donation
from subsidiary		 72,859 72,859
Google advertising
—gift in kind		 871 871
Charity only total 2,021,599 4,668,806 6,690,405
Gift Aid donation
from subsidiary		 (72,859) (72,859)
Furlough
income
in subsidiary		 52,072 52,072
Group total 2,000,812 4,668,806 6,669,618
Income from charitable activities
Performance
related
rants receivable:
OCHA Project
—Shelter assistance
for vulnerable
households
living
in critical shelter conditions		 415,508 415,508
UNDP051
Project
-
The
provision		 and
implementation
of cash
for
work
in		 Erbil and 669,652 669,652
Sulaymaniyah
governorates,
Iraq
UNDP101
Project
-
Implementation		 of Small
Business Grants
and Piloting
of Savings		 Groups to
Revitalise
Local Economies Returned,
and		 Resident 194,399 194,399
Community
Members,
Salah
al
Din Governorate,
Iraq
WFP - School
Feeding
Programme
for
Qadisiyah
and Balad, Salah Al-Din Iraq		 Hamzah, 965,107 965,107
UNHabitat
Project		 112,799 112,799
UNHCR Project —Warehouse
management		 and CRI
distributions
for
internally
displaced		 persons in 100,000 100,000
Kirkuk Governorate
Bangladesh
IDP Project		 19,326 19,326
Charity
and group total		 2,476,791 2,476,791

Notes to the Consolidated
Financial
1December 2020 (continued)
.
Income (continued)		 Statements
for th		 e year ended
Unrestricted Restricted 2020
For the year ended 31December 2020 income income Total
Other income
Rental income 5,923 5,923
Charity and group total 5,923 5,923
Income from investments
Bank deposit interest 275 275
Charity and group total 275 275

otes to the Consolidated
Financial
1December 2020 (continued)

Income (continued)		 otes to the Consolidated
Financial
1December 2020 (continued)

Income (continued)		 otes to the Consolidated
Financial
1December 2020 (continued)

Income (continued)		 Stat ements
for th		 e year ende d
For the year ended 31December 2019 Unrestricted
incomef		 Restricted
incomef		 2019
Totalf
Donations
and non-performance
grants:
Donations
from
individuals
and
organisations
(including
Gift Aid)		 charitable 1,005,047 6,039,598 7,044,645
Gift Aid donation
from subsidiary		 125,079 125,079
Google advertising
—gift in kind		 1,569 1,569
UK Care for Children
—Medical care		 151,790 151,790
UK Care for Children
—Winter care		 77,732 77,732
Charity only total 1,131,695 6,269,120 7,400,815
Gift Aid donation
from subsidiary		 (125,079) (125,079)
Group total 1,006,616 6,269,120 7,275,736
Income from charitable activities
Performance
related grants
receivable:
FAO Project
—Improving
rural livelihoods,
and food security		 nutrition 22,740 22,740
OCHA Project - Shelter assistance
for vulnerable
households
living
in critical shelter conditions		 6,981 6,981
UNDP051
Project
-
The
provision		 and
implementation
of cash
for
work
in		 Erbil and 28,469 28,469
Sulaymaniyah
governorates,
Iraq
UNDP101
Project
-
Implementation		 of Small
Business Grants and Piloting
of Savings		 Groups to
Revitalise
Local Economies Returned,
and		 Resident 84,460 84,460
Community
Members,
Salah
al
Din Governorate,
Iraq
WFP - School
Feeding
Programme
for
Qadisiyah
and Balad, Salah Al-Din Iraq		 Hamzah, 55,071 55,071
UNHCR Project —Warehouse
management		 and CRI
distributions
for
internally
displaced		 persons in 252,676 252,676
Kirkuk Governorate
Charity
and group total		 450,397 450,397
Income from investments
Bank deposit interest 614 614

otes to the Consolidated
Financial S
1December 2020 (continued)

Analysis ofexpenditure		 tatements
for th		 e year ende d
For the year ended 31December 2020 Direct costs Allocated
costsf		 Total
2020f
Expenditure
on raising funds:
Donations
campaign		 206,307 206,307
Donations
- fundraising
activities		 246,829 481,383 728,212
Charity only total 246,829 687,690 934,519
Retail —sale of donated
goods		 326,302 326,302
Group total 573,131 687,690 1,260,821
Health,
education
and skills development		 646,984 277,076 924,060
Widows and orphans
support		 865,890 262,926 1,128,816
Qurbani 595,849 180,006 775,855
Emergency
and natural
disasters		 930,758 599,678 1,530,436
Grant funded
programmes		 2,476,791 318,535 2,795,326
5,516,272 1,638,221 7,154,493
Total expenditure
(charity only)		 5,763,101 2,325,911 8,089,012
Total expenditure
(group)		 6,089,403 2,325,911 8,415,314

otes to the Consolidated
Financial S
1December 2020 (continued)

Analysis ofexpenditure
(continued)		 tatements
for th		 e year ende d
For the year ended 31December 2019 Direct costs Allocated
costsf		 Total
2019f
Expenditure
on raising funds:
Donations
campaign		 221,911 221,911
Donations
- fundraising
activities		 228,776 517,793 746,569
Charity only total 228,776 739,704 968,480
Retail —sale of donated
goods		 302,481 302,481
Group total 531,257 739,704 1,270,961
Expenditure
on charitable activities:
Health,
education
and skills development		 599,175 271,503 870,678
Widows and orphans
support		 370,949 265,510 636,459
Qurbani 472,940 185,547 658,487
Emergency
and natural
disasters		 2,918,679 612,737 3,531,416
Grant funded
programmes		 697,369 311,485 1,008,854
5,059,112 1,646,782 6,705,894
Total expenditure
(charity only)		 5,287,888 2,386,486 7,674,374
Total expenditure
(group)		 5,590,369 2,386,486 7,976,855

Overseas
office
For the year ended
December 2020		 31 Employment
costs		 Premises
costs		 Administration
costs		 overhead
costs		 Total
2020
Donations
campaign		 146,000 20,679 39,628 206,307
Donations
-
activities		 fundraising 340,667 48,250 92,466 481,383
Health,
education
and
development		 skills 97,333 13,786 26,418 139,538 277,075
Widows and orphans support 121,667 17,232 33,023 91,003 262,925
Qurbani 97,333 13,786 26,419 42,468 180,006
Emergency
disasters		 and natural 304,167 43,080 82,559 169,872 599,678
Grant funded
ro rammes		 109500 15 509 29 721 163807 318537
1,216,667 172,322 330,234 606,688 2,325,911
Overseas
office
For the year ended
December 2019		 31 Employment
costs		 Premises
costs
E		 Administration
costs
E		 overhead
costs
E		 Total
2019
Donations
campaign		 136,972 18,453 66,486 221,911
Donations
-
activities		 fundraising 319,602 43,057 155,134 517,793
Health,
education
and
development		 skills 91,315 12,302 44,324 123,562 271,503
Widows and orphans support 114,144 15,377 55,405 80,584 265,510
Qurbani 91,315 12,302 44,324 37,606 185,547
Emergency
disasters		 and natural 285,359 38,443 138,513 150,422 612,737
Grant funded
ro rammes		 102 729 13840 49 865 145051 311485
1,141,436 153,774 554,051 537,225 2,386,486

t income for the year is stated after charging:
2020 2019f
Depreciation
of owned assets		 28,378 26,235
Foreign exchange
loss		 10,145 26,008
Auditors'
remuneration:
For the audit of the Financial
Statements		 10,640 8,000
(company
—E6,300, 2019 - E6,300)
For the provision
of other services		 2,610 4,600

Informa tion
regarding
trustees
and e		 mployees
2020 2019
Staff costs comprise
Wages and salaries 1,280,360 1,190,914
Social security costs 81,651 89,330
Pension 20,044 23,077
Redundanc costs 9,950
1,392,005 1,303,321

Fixed assets
Group Freehold
land and		 Leasehold
land and		 Fixtures
and		 Motor
vehicles		 Computer
equipment		 Total
buildings buildings fittings
Cost
1 january
2020		 534,519 20,000 83,906 8,993 68,863 716,281
Additions 12,422 12,422
31 December 2020 534,519 20,000 83,906 8,993 81,285 728,703
Depreciation
1 january
2020		 29,380 12,000 70,934 8,412 51,685 172,411
Charge for the year 7,345 4,000 6,973 116 9,944 28,378
31 December 2020 36,725 16,000 77,907 8,528 61,629 200,789
Net book values
31 December 2020 497,794 4,000 5,999 465 19,656 527,914
31 December 2019 505,139 8,000 12,972 581 17,178 543,870
Charity Freehold
land and		 Leasehold
land and		 Fixtures
and		 Motor
vehicles		 Computer
equipment		 Total
buildings buildings fittings
Cost
1 january
2020		 534,519 20,000 41,831 8,993 68,863 674,206
Additions 12,422 12,422
31 December 2020 534,519 20,000 41,831 8,993 81,285 686,628
Depreciation
1 january
2020		 29,380 12,000 33,155 8,412 51,685 134,632
Charge for the year 7,345 4,000 5,210 116 9,944 26,615
31 December 2020 36,725 16,000 38,365 8,528 61,629 161,247
Net book values
31 December 2020 497,794 4,000 3,466 465 19,656 525,381
31 December 2019 505,139 8,000 8,676 581 17,178 539,574

Shares in subsidiary undertaking
Delta One Investments Limited
2020 2019
Turnover
—sale		 of donated goods 249,421 429,654
Administrative
expenses		 (326,302) (302,481)
Other operating income 149,740
Profit on ordinary activities for the financial year 72,859 127,173
Gift aid payment to Human Relief Foundation (72,859) (125,079)
Profit on ordinary activities before taxation 2,094
Tax on profit on ordinary
activities
Profit retained
for the financial
year		 2,094

The aggregate assets, liabilities and funds were: 2020 2019
Fixed assets 2,533 4,296
Current assets 269,470 217,576
Liabilities (269,826) (219,695)
2,177 2,177
Represented by:
Called
up share capital
Profit and loss account 2,176 2,176
2,177 2,177

0.
Debtors
Group Charity
2020 2019 2020 2019
Trade debtors 1,355 2,378 1,355 2,378
Amount
owed		 by subsidiary 264,693 215,839
Prepayments 70,663 34,874 70,663 34,874
Accrued
income		 413,234 609,989 413,234 609,989
Other debtors 417,770 340,921 408,856 332,811
903,022 988,162 1,158,801 1,195,891

Creditors
—Amounts
falling d		 ue within one year
Group Charity
2020 2019 2020 2019
Trade creditors 248,276 83,042 248,276 83,042
Taxes and social security costs 2,072
Other creditors 563
Accruals
and grant commitments		 23,366 257,289 20,868 253,433
Deferred
income		 1,234,770 336,344 1,234,770 336,344
1,509,047 676,675 1,503,914 672,819

Deferred income income 2020 2019
Deferred income at 1 january
2020		 336,344
Amounts released from previous years (336,344)
Income deferred during the year 1 234 770 336 344
Deferred income at 31 December 2020 1 234 770 336 344

e Charity and the Group
13anuary Income Expenditure 31December
For the year ended
31December 2020		 2020
f		 f f 2020
Health,
education
and		 skills development 963,354 (924,060) 39,294
Widow and orphan support 657,342 (657,342)
Qurbani 184,672 (184,672)
Emergency
appeals		 2,461,158 2,863,438 (1,530,436) 3,794,160
Bangladesh
IDP Project		 19,326 (19,326)
OCHA Project 415,508 (415,508)
UNDP051 Project 669,652 (669,652)
UNDP101 Project 194,399 (194,399)
UNHCR Project 100,000 (100,000)
UNHabitat
Project		 112,799 (112,799)
WFP Project 965 107 965 107
2 461 158 7 145 597 5 773 301 3 833 454
For the year ended
31December 2019		 13anuary
2019		 Income
f		 Expenditure
f		 31December
2019
Health,
education
and		 skills development 743,649 (743,649)
Widow and orphan support 476,809 (476,809)
Qurbani 611,511 (611,511)
Emergency
appeals		 1,555,425 4,437,150 (3,531,417) 2,461,158
Qatar Charity
—Mosul project		 229,963 (229,963)
FAO Project 22,741 (22,741)
OCHA Project 6,981 (6,981)
UNDP051 Project 28,469 (28,469)
UNDP101 Project 84,460 (84,460)
UNHCR Project 252,676 (252,676)
WFP Project 55 071 55 071
1 785 388 6 719517 6 043 747 2 461 158

restricted funds are as fol lows:
Fund Nature
and a
lication
Health,
education		 and This
fund
provides
support
to beneficiaries
in
health
care
such
as
skills development immunisations.
It
also
provides
beneficiaries
with
sponsorship
in
educational
and skills courses to hei
them become self-reliant.
Widow and orphan This fund
provides
orphans
and
vulnerable
families
with food, water,
su
ort		 shelter
education
and accommodation.
Qurbani This
fund
facilitates
the
requirements
of the
donors
where
it
is
obligatory
to perform
Qurbani.
The beneficiaries
of this fund are in the
oorer countries
who
will benefit the most.
Emergency appeals This
is
intended
to
aid
those
beneficiaries
who
urgently
require
assistance
such as victims of earthquakes,
internally
displaced
people
as a result of conflict etc.
UN
Habitat
—
building
for
management		 capacity
economic		 Working
in partnership
with UN-Habitat
to support
the development
of
key
sectors
of
the
urban
economy,
in
particular
on
economic
infrastructure
rehabilitation
as
well
as
working
on
developing
the
ca acit
of
outh.
Qatar
Charity
project		 — Mosul Securing
livelihoods
and supporting
the return
and stability
of
displaced
people to the liberated
areas of Mosul. This Programme
will
support
vulnerable
households
with cash for work employment
and
the distribution
of income
eneratin
oods such as sewin
machines.
Bangladesh IDP Project Multi-Sector
Assistance
for
Displaced
Rohingya
Refugees
in
Ban ladesh.
FAO Project Gardening
courses
and
distribution
of agricultural
equipment
to 500
HHs in Ninewa
Salah al Din
Kirkuk
Anbar
overnorates
Ira
.
OCHA Project Distribution
of Sealing
Off
Kits
(SOKs) to 1,253 households,
140
emer
enc
shelter re airs in Kirkuk
Ira .
UNDP051 Project Employment
of 600 beneficiaries
for waste
management
and removal
in Erbil and Sula
amni
ah
overnorates
in Ira
UNDP101 Project Delivering
business
training
followed
by the provision
of small grants to
start a business across four districts ofSalah al Din for120 beneficiaries.
UNHCR Project Warehouse
management
and CRI distributions
for internally
displaced
ersons
in Kirkuk Governorate.
WFP Delivering
daily
school
meals
to 46,000 students
daily
across
148
schools
in Qadisyah
and to 15,000 students
across 57 schools
in Salad
AL-Din.

Unrestricted Restricted Total
Group (as at 31December 2020) fundsf fundsf
Tangible fixed assets 527,914 527,914
Investments 125,000 125,000
Current assets 2,249,023 3,833,454 6,082,477
Current liabilities 1,509,047 1,509,047
Total net assets 1,392,890 3,833,454 5,226,344
Unrestricted Restricted Total
Group (as at 31December 2019) fundsf fundsf
Tangible fixed assets 543,870 543,870
Investments 125,000 125,000
Current assets 1,688,609 2,461,158 4,149,767
Current liabilities 676 675 676 675
Total net assets 1 680 804 2 461 158 4 141962
Unrestricted Restricted Total
Charity (as at 31December 2020) fundsf fundsf
Tangible fixed assets 525,381 525,381
Investments 125,001 125,001
Current assets 2,244,246 3,833,454 6,077,700
Current liabilities 1 503914 1 503914
Total net assets 1 390714 3 833454 5 224 168
Unrestricted Restricted Total
Charity (as at 31December 2019) fundsf fundsf
Tangible fixed assets 539,574 539,574
Investments 125,001 125,001
Current assets 1,686,872 2,461,158 4,148,030
Current liabilities 672 819 672 819
Total net assets 1 678 628 2 461 158 4 139786

se payment s under non-cancellable
operating		 leases which
fall due as follows:-		 leases which
fall due as follows:-
The Charity and the Group
2020 2019
Due within 1 year 86,790 124,948
Due between 2 and 5 years 85,186 124,287
Due over 5 years 334,250
506,226 249,235

6.
Reconciliation
o		 f net mov ement
in funds to ne		 t cash flow from operating activities
2020 2019
Net movement
in funds		 1,084,382 187,634
Adjustments
for:
Depreciation
charges		 28,378 26,235
Interest
received		 (275) (614)
Decrease/
(increase)		 in debtors 85,140 (306,284)
Increase
in creditors		 832,372 138,064
Net cash provided
by		 operating activities 2,029,997 45,035

Unrestricted Restricted 2019
funds funds Total
Income from:
Donations
Donations
and non-performance		 grants 1,131,695 6,269,120 7,400,815
Income from charitable activities
Grants receivable 450,397 450,397
Other income 8,088 8,088
Income from investments 614 614
Total income 1,140,397 6,719,517 7,859,914
Expenditure
on:
Raising
funds		 968,480 968,480
Charitable
activities		 662,147 6,043,747 6,705,894
Total expenditure 1,630,627 6,043,747 7,674,374
Net income and net movement
funds		 in (490,230) 675,770 185,540
Total funds brought forward 2,168,858 1,785,388 3,954,246
Total funds carried forward 1,678,628 2,461,158 4,139,786

Unrestricted Restricted 2019
funds
f		 funds
f		 Totalf
Income from:
Donations
Donations
and non-performance		 grants 1,006,616 6,269,120 7,275,736
Other trading activities
Retail
—sale of donated		 goods 429,654 429,654
Income from charitable activities
Grants receivable 450,397 450,397
Other income 8,088 8,088
Income from investments 614 614
Total income 1,444,972 6,719,517 8,164,489
Expenditure
on:
Raising
funds		 1,270,961 1,270,961
Charitable
activities		 662,147 6,043,747 6,705,894
Total expenditure 1,933,108 6,043,747 7,976,855
Net income and net
funds		 movement in (488,136) 675,770 187,634
Total funds brought forward 2,168,940 1,785,388 3,954,328
Total funds carried forward 1,680,804 2,461,158 4,141,962