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2023-07-31-accounts

ANNUAL REPORT

YEAR ENDED 31 JULY

2023

www.alkhair.org

Registered Charity No 1126808

ANNUAL REPORT 2023 1

“WE DON’T SEE WHERE THE VICTIMS COME FROM, WE JUST SEE HOW WE CAN HELP THEM AND IT IS THIS HUMANITY THAT BINDS US”

– IMAM QASIM FOUNDER & CHAIRMAN AL-KHAIR FOUNDATION

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ANNUAL REPORT 2023

STRATEGIC REPORT

DELIVERY

FINANCIALS

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~~ANNUAL REPORT 2023~~

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LEGAL AND ADMINISTRATIVE INFORMATION
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Al-Khair Foundation is a company limited by guarantee, incorporated on 3 July 2003 Al-Khair Foundation (‘the Charity’) is a Registered Charity (since 19 November 2008)

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Registered Company Number:
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04819971 (England and Wales)

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Registered Charity Number:
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1126808 (England and Wales) SC042234 (Scotland)

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Registered Office:
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109 -117 Cherry Orchard Road, Croydon, CR0 6BE, United Kingdom

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Website:
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www.alkhair.org

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Trustees and Directors:
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Imam Qasim Rashid AHMAD Dr Mohammed Jafer Hussain QURESHI Mohamed Ayyub SHAIKH Basil NADER Salman Ahmad BUKHARI

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Key Management Personnel:
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Imam Qasim Rashid AHMAD (Executive Chair) Shuaib YUSAF (CEO)

Bankers: Al Rayan Bank HSBC Bank Plc Edgbaston House 91 High Street 3 Duchess Place Thornton Heath Birmingham CR7 8XE B16 8NH

Lloyds Bank plc 25 Gresham Street London EC2V 7HN

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Auditors:
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Elliot, Woolfe & Rose Audit and Advisory Services LLP (Chartered Accountants) Elizabeth House 54-58 High Street, Edgware, HA8 7TT

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Legal Advisors:
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Lee Bolton Monier Williams 1 The Sanctuary Westminster London SW1P 3JT

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ANNUAL REPORT 2023

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ABOUT US
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Al-Khair Foundation is a UK Registered Charity and UK based INGO which provides emergency/humanitarian relief and developmental support in some of the world’s most impoverished and deprived areas. Established in 2003 by Imam Qasim Rashid Ahmad, Al-Khair Foundation began as a school for excluded pupils and has developed into one of the largest faith based charities in the United Kingdom. Today we work in countries across Asia, Africa, Europe and the Middle East, alleviating the suffering of vulnerable people and communities.

Over £250m has been spent to date on deserving beneficiaries.

Due in large part to the generosity and commitment of our loyal donor base, we have one of the largest aiddelivery footprints in the INGO sector – helping all those in need without reference to race, creed or political persuasion. While we strive to be the first on the ground in times of crisis, we also understand the importance of empowering our beneficiaries to become independent. We therefore have a variety of active programmes and projects which cater for both the short and long-term needs of our beneficiaries.

Over £250m has been spent to date on deserving beneficiaries.

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ANNUAL REPORT 2023

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VISION, MISSION, VALUES
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• At Al-Khair Foundation, we believe in Balance without Compromise, namely that we will not compromise on our core values or indeed upon the delivery of our aid.

• We envisage a world where peace and equality prevail, where poverty has been overcome, and where every person has the opportunity to reach their fullest potential.

• Driven by our humanitarian and Islamic values, Al-Khair Foundation works around the world in collaboration with others to:

• Provide immediate relief in the event of emergency and develop local capacity and resilience to prepare for and mitigate the effect of such incidents.

• Address the root causes of poverty by promoting education and equipping communities with the skills needed to expand their own horizons and capacity.

• Empower the marginalised and vulnerable to sustain their own livelihoods and secure the future for their families and communities.

• Actively reduce risk of long-term dependency on aid.

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As a faith-based organisation, we are guided by the values and teachings of Islam. Our values are summarised as follows:

• A Commitment to Excellence

We are committed to excellence in everything we do.

• Working Together

We are working together as one team devoted to meeting the needs of deserving beneficiaries.

• Securing a better future

We are continuously improving our performance and delivery and adapt our services to meet with the needs of our beneficiaries.

• Securing Trust

We nurture this with all our stakeholders through following the principles of Transparency, Accountability, and Efficiency in all that we do.

• Giving Respect

We extend the utmost respect to everyone we work with. This translates into our work, through the way in which we ensure our beneficiaries are consulted prior to implementing projects. We celebrate diversity and will always serve people regardless, amongst others, of their race, gender, creed, political affiliation, and without fear or favour – the only impetus being the need to serve.

• Integrity at our core

As a leading UK Muslim charity, we are accountable to our staff, partners, donors and, most importantly, our beneficiaries. We conduct ourselves in accordance with Islamic principles and also abide by all regulatory and statutory requirements, thereby ensuring our work is both ethical and compliant, and fulfils or exceeds all sector based best practice.

• Commitment and belief

With a skilled and dedicated workforce, supported by leading information technology systems, we are able to deliver efficient, effective and impacting projects on your behalf.

• Quality in our work

At Al-Khair Foundation we strive for brilliance, challenging ourselves to be the best in everything that we do.We provide emergency relief but also recognise the necessity of sustainability, hence a large proportion of our projects are geared towards effecting long-lasting change.

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FUTURE PLANS
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VISION
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In keeping with the sector, the Al-Khair Foundation has had to continue to respond to the Coronavirus pandemic and the aftermath. The trustees are pleased to report that the Charity has emerged safe and sound in large measure through prudent management and reorganisation.

The Charity has and will continue to build on the strong reputation amongst donor communities, whilst remaining at the forefront of providing accountable humanitarian aid deliveries. AI-Khair Foundation will remain committed to growing and improving its international development projects through:

The Trustees take this opportunity to thank AI-Khair Foundation’s generous and loyal supporters, volunteers and staff for their continuing faith in the Charity’s commitment and ability to deliver relief and development programmes where most needed.

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GOVERNANCE AND
MANAGEMENT
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The Trustees are appointed and operate in accordance with the Charity’s Trust Deed and Governing Document. The Trustees are responsible for all matters pertaining to the governance of the Charity and strategic policy making. The Charity’s executive is responsible for implementing programmes and projects approved by the trustees in an efficient and transparent manner, thus fulfilling the stated aims of the Charity – such work is reviewed by and reported back to the Trustees.

The required demarcation is maintained between the governance and executive functions for optimal organisational efficiency.

The Charity’s operations are driven by “horizontal service functions” which serve several “vertical business units” thus leveraging maximum efficiency to reduce operation costs.

The organisation is made up of structured departments functioning as independent units with clear reporting lines. Data Protection procedures are in place and being continually reviewed for compliance. Systems for line management, appraisals, staff development and supervision are in place and continually refined, together with an accountability framework as well as grievance and complaints procedures. These procedures and frameworks are periodically reviewed with a view to improvement. All statutory and regulatory reporting is undertaken in a comprehensive and timely manner to the Charity Commission, HMRC and other affected bodies.

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ANNUAL REPORT 2023

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PUBLIC BENEFIT
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The Trustees confirm that they abide by the Charity Commission’s general guidance on public benefit, complying with Section IV of the Charities Act 2011 to have due regard to public benefit whilst in pursuit of its stated aims and objectives.

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POLICIES
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The Charity maintains a full library of policies which are updated and approved periodically and ensures organisational adherence to them.

The Charity is an equal opportunities’ employer and applies objective criteria to assess merit. It aims to ensure that no job applicant or employee receives less favourable treatment on the grounds of age, disability, gender, marital status, pregnancy, race, religion, sexual orientation or gender reassignment amongst others.

The governance and executive functions pay particular regard to the risk profile and appetite of the organisation and align operations for full compliance with statutory and regulatory requirements.

TRUSTEES RESPONSIBLITIES

The Trustees are responsible for preparing the Trustees Report and annual financial statements in accordance with the law applicable to charities in England and Wales. The Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards) and applicable law.

Under Charity Law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity, its income and application of resources of the Charity for that period. In preparing these financial statements the Trustees are required to:

  1. Select suitable accounting policies and apply them consistently.

  2. Observe the methods and principles in the Charities SORP.

  3. Make judgments and accounting estimates that are reasonable and prudent.

  4. State whether applicable accounting standards have been followed.

Furthermore,

• The Trustees are responsible for keeping adequate accounting records that sufficiently display the Charity’s transactions and disclose with reasonable accuracy at any time the financial position of the Charity and to show compliance with the Charities Act 2011.

• The Trustees, being the ultimate custodians of the Charity, are responsible for taking all reasonable steps to ensure the prevention and detection of fraud and other irregularities.

• The Trustees have exercised due diligence and care in protecting the integrity of the Charity and have reviewed the financial accounts placed on the Charity’s website in line with UK legislation governing the preparation and dissemination of financial statements.

The Trustees confirm that:

• So far as each trustee is aware, there is no relevant audit information of which the charitable company’s auditor is unaware.

• The Trustees have taken all the steps in their responsibility to make themselves aware of any relevant audit information and to establish that the Charity’s auditor is privy to such information.

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SUITABLE
ACCOUNTING
POLICIES
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CONSISTENT
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REASONABLE
& PRUDENT
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ANNUAL REPORT 2023

Al-Khair Foundation AID DELIVERY GLOBAL FOOTPRINT 2003-2023

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ANNUAL REPORT 2023

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CHECHNYA
GAZA
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SOMALILAND
RWANDA
BURUNDI
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Togo
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Afghanistan Chad Iraq Mozambique Rwanda Togo Albania Chile Jamaica Myanmar Senegal Tunisia Angola Democratic Republic of the Jordan Namibia Sierra Leone Turkey Australia Congo Kenya Nepal Somalia Uganda Austria Ecuador Kosovo Niger Somaliland Ukraine Bangladesh Eritrea Lebanon Nigeria South Africa United Kingdom Benin Ethiopia Malawi North Macedonia South Sudan United States Bosnia and Ghana Malaysia Oman Sri Lanka of America Herzegovina Greece Mali Pakistan Suriname Uzbekistan Burundi Haiti Mauritania Palestine Syria Venezuela Bulgaria Hungary Mexico Phillipines Tanzania Yemen Central African India Poland The Gambia Zimbabwe Republic Indonesia

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EMERGENCY RESPONSE
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When a disaster occurs, Al-Khair Foundation is among the earliest responders on the scene. Our efforts are directed towards reducing casualties and offering assistance to individuals impacted by natural disasters and armed conflicts. In addressing humanitarian crises, the charity strives to deliver prompt relief, as well as implementing enduring measures to support the sustainable recovery of affected communities.

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PAKISTAN
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In August 2022, flash floods severely impacted Sindh Province, Northern KPK, and South Punjab. Al-Khair Foundation promptly initiated its emergency response to the floods in the heavily affected districts of Rajanpur, DG Khan, Dadu, Jamshoro, D I Khan, Charsadah, Quetta, Barkhan, and Qila Saif-Ullah. Our assistance included the provision of 2,000 shelters (tents), 500,000 cooked meals, 9,000 food packs, 7,000 hygiene kits, and the establishment of 64 medical camps, where our health teams attended to 32,000 beneficiaries. Additionally, we distributed 450 wheelchairs and offered boat services in flood-affected areas, reaching those in need.

Our assistance included the provision of 2,000 shelters (tents) 500,000 cooked meals

9,000 food packs

7,000 hygiene kits

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ANNUAL REPORT 2023

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Middle East
GAZA
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Following the hostilities in May 2023, 11 Palestinian civilians lost their lives, including four children. The Ministry of Health in Gaza reported 190 injuries, with 64 of them being children. A total of 2,943 housing units were damaged, including 103 homes that were completely destroyed, leading to the displacement of at least 1,200 Palestinians. Their ongoing hardship persists, particularly for the children who endure unimaginable trauma with little opportunity for genuine recovery.

The Gaza economy is in a state of crisis, with over 80% of the population living below the poverty line. Many families struggle to afford basic necessities such as food and water. Al-Khair Foundation intervenes to alleviate the suffering, delivering aid that aims to save lives. The charity has supplied Emergency Medical Aid to Gaza's hospitals, distributed food packs to affected families, and facilitated repairs for houses that were destroyed in the conflict..

Nabhan Family Tragedy story

The charity has supplied Emergency Medical Aid to Gaza's hospitals,

distributed food packs to affected families

“I tried to explain that there were disabled people in the house who can only move using wheelchairs, but to no avail,” the woman said. The missiles fell anyway.

The Nabhan family home in the northern Gaza Strip was destroyed during hostilities in June.

The 45 members of the extended family, which includes five disabled people, became homeless. All their belongings, such as wheelchairs, medicine, speciallymodified beds and toilet equipment were buried under the rubble.

Al-Khair Foundation’s aid helped the family. Hajja Nabhan, the sole breadwinner of the family, explained to us that the five disabled members of the family suffer from muscular atrophy and spasms, while three require wheelchairs.

One of the children, Haneen, is 16 years old. She suffers from a chronic illness and serious mobility issues. Haneen described the horrific moment of the hostilities. “The house exploded, and we got out of it. Our wheelchairs, our medicines, and our clothes were left inside. We have lost everything, we have nothing left”.

The other family members with disabilities are 3, 18, 29, and 38 years old.

One of the relatives joined the conversation. He said that “the loss of the Nabhan house caused a deterioration in the psychological state of the eldest brother, who became very tense, always screaming and sometimes crying uncontrollably.”

Al-Khair Foundation’s aid is delivered into Gaza where it helps with the relief efforts. Amongst others, the Charity’s aid renovates and builds homes and transports desalinated water to refugee camps.

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ANNUAL REPORT 2023

On 6 February 2023 at 4:17h, local time in Turkey an earthquake with a magnitude of 7.8 hit Turkey and north-western Syria.

As of 9 February, the disaster had killed more than 31,000 people and injured 79,500 in Turkey; and killed at least 4,000 people and injured over 7,000 in NW Syria.

The first deadly earthquake struck while people were inside their homes, asleep in their beds, with no warning signs. Thousands of buildings, including hospitals and schools, collapsed and infrastructure was badly damaged. Local responders searched desperately through the rubble for survivors. People were left without shelter in freezing winter conditions and desperately needed blankets, emergency shelter, food and clean water.

In Syria, the affected areas were Aleppo, Hama, Idleb, Latakia, and Tartous governorates.

The quakes also led to the collapse of more than 5,700 buildings (including hospitals) in Turkey and 4,000 in northwestern Syria.

Considering the current humanitarian situation, Al-Khair Foundation implemented an Earthquake Emergency Relief project.

Al-Khair Foundation’s Turkey office organised for the delivery of thousands of Food Packs, Hygiene kits, tents, heaters and water bottles for at least 100,000 families in the affected districts of Hataya, Elbistan, Kahramanmaraş, and Malatya.

Al-Khair Foundation implemented an Earthquake Emergency Relief project.

Turkey office delivered more than 100,000[ families]

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ANNUAL REPORT 2023

Tragedy in southern Turkey

Neset Guler and his family also escaped just in time from their home in the Turkish city of Kahramanmaraş, just 50 kilometres north of the first quake's epicentre.

"We barely escaped from inside the house. We have four children, and we left the house with them at the last moment. I guess there are several people trapped inside. It was a huge disaster," survivor Neset Guler said as he and others tried to keep warm, wrapped in blankets around a fire.

But while they're lucky to have survived the disaster, they were left in a perilous situation like so many other survivors.

"Our situation is very bad here, we are waiting without water or food," Guler said. "We are in a miserable state."

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Survival after disaster
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For the families who made it out of their homes, the past days have been arduous but there is gratitude:

"Allah gave me a new lease on life," said Osama Abdel Hamid, from the village of Azmarin, in Syria's Idlib province.

He and his wife and four children were sleeping in their apartment when they were roused by powerful, prolonged shaking. They ran from the apartment, but "before we reached the door of the building, the whole building came down on us," he said.

A wooden door shielded them from the worst force of the collapse. He and his wife and three of the children suffered head injuries, and were rushed to a hospital in nearby Darkush.

He told Al-Khair Team many of his neighbors weren't as fortunate as his family. "The building is four stories, and from three of them, no one made it out," Abdul Hamid said, breaking down in tears.

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ANNUAL REPORT 2023

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Bangladesh
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Al-Khair Foundation Bangladesh remains steadfast in its commitment to aiding refugees and the host community in the Rohingya camps in southern Bangladesh, offering consistent support and timely emergency relief. On 5 March 2023, a devastating fire swept through the Balukhali camp in Cox’s Bazar, Bangladesh, resulting in the loss of homes and belongings for thousands of Rohingya refugees within the densely populated camp.

Responding swiftly, Al-Khair Foundation mobilized essential medical assistance for the approximately 6,000 affected individuals. The Foundation deployed doctors, paramedics, ambulances, and medication to provide vital support to those impacted by the tragic incident.

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Myanmar
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Across the border in Myanmar, Cyclone MOCHA wreaked havoc as its 250 kmph winds tore through low-lying shelters along the Bay of Bengal. Almost no home was left intact in Sittwe, Rakhine, as telecommunications, hospitals and schools suffered massive devastation.

Abdul Hussein wipes away tears as he describes the day waves churned by Cyclone Mocha took his wife and three daughters from him.

His family – all 11 of them – had huddled together in their house in Sittwe, on the coast of Myanmar’s Rakhine state, as ferocious winds intensified overhead.

“When the water started to flood, I held my small granddaughter very tightly,” Hussein said.

As the water rose, the family ran to escape the storm surge, but they got separated in the chaos. Most of them made it to higher ground, but his wife and three of his daughters ages 20, 18 and 11, were swept away.

“The water took them,” Hussein said, distraught.

Hussein said he found their bodies when the cyclone subsided and buried them.

Hussein and his surviving children and grandchildren are now without proper shelter or food. They have spent the past few nights in a shack cobbled together from what was left of their house. Everything around it was razed to the ground.

The children, he said, cry all night for their mother and sisters. “I’m thinking only about them, I can’t even eat, I can’t even do anything,” Hussein said, adding that he has had to beg for food for the children.

The Foundation deployed doctors, paramedics, ambulances, and medication to provide vital support to those impacted by the tragic incident.

Al-Khair Foundation Myanmar delivered vital emergency relief including cash assistance, food, hygiene kits and medicines to nearly 1500 such affected families in the region.

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Indonesia
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Mount Merapi located in Yogyakarta, Indonesia is the country’s most active volcano prone to violent, frequent eruptions. The volcano erupted in March 2023 spewing out smoke and hot ash mixed with rock, lava and gas that travelled seven kilometres down its slopes affecting at least eight villages.

Al-Khair Foundation Indonesia provided over 400 families with mask supplies, food packs containing vital essentials and gallons of mineral water as local supply chains were impacted and contaminated.

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Africa
Kenya
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Several Kenyan counties are categorised as arid or semi-arid, characterised by low rainfall and high temperatures and in the ever present drought phase alarm – all thus requiring urgent intervention.

Al-Khair Foundation Kenya reached out to over 2,000 affected families in villages across the drought-ridden counties of Marsabit and Kajiado. Malnourishment rates run very high in these areas, with vulnerable groups including children and the elderly being most affected. The lack of resources often also culminates in economic conflict and long-distance nomadic migration patterns disproportionately impacting the most vulnerable.

Our Kenya Team distributed Nutrimix meal packs containing fortified porridge flour, and food packs containing essentials such as rice, ugali (a maize flour staple), cooking fat, beans, sugar, salt and maize flour.

On 29 October 2022, a fire broke out in the Mbwajumwali village of Kenya’s Lamu County. As massive flames engulfed the village’s grass thatched houses, 370 households were devastated, losing everything they owned. Al-Khair Foundation Kenya delivered food bags containing 28 kgs worth of nutritional essentials as well as kitchen utensils such as buckets, crockery, cooking pots and cups to the worst affected families.

Mozambique

Mozambique, located on the southeastern coast of Africa, faced significant challenges, and underwent drastic changes following the disaster caused by Cyclone Freddy as houses, critical infrastructure, electricity and services were severely damaged or destroyed.

Al-Khair Foundation launched a swift response by providing housing construction and renovation support for 10 households, restoring dignity and stability to the lives of families who were rendered homeless by the disaster.

ANNUAL REPORT 2023 17

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WATER
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Water, the essence of life, is a crucial resource that should be within reach and economically feasible for everyone. AlKhair Foundation is dedicated to the mission of guaranteeing that affected individuals have the opportunity to access clean water, as well as sanitation and hygiene facilities.

Recognising water as a fundamental right, we are committed to breaking down barriers that hinder communities from enjoying this basic necessity. Our efforts extend beyond mere accessibility, aiming to make clean water not only available but also affordable for all. We understand that the provision of clean water is fundamentally linked to health, education, and overall community well-being.

Al-Khair Foundation's initiatives in water, sanitation, and hygiene go beyond infrastructure development; they are rooted in the belief that access to clean water is a transformative force. By ensuring that communities have sustainable water sources and proper sanitation facilities, we contribute to the creation of healthier, more resilient societies, fostering environments where individuals can thrive and reach their full potential.

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PAKISTAN
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The escalating challenge of clean drinking water remains a critical issue in Pakistan, with the underground water level deepening over time. In certain areas of the country, both humans and animals share the same water sources for drinking, leading to health concerns. In response to this pressing need, Al Khair Foundation has undertaken initiatives to improve access to clean water. The Foundation has successfully installed 4,547 hand pumps, 5 filtration plants, 183 Afridev pumps, and 272 solar water wells across various districts in Punjab, Sindh, and Khyber Pakhtunkhwa (KP).

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GAZA
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According to reports from the Palestinian Water Authority (PWA) and Coastal Municipalities’ Water Utilities (CMWU) the quality of water in Gaza does not meet international standards set by the World Health Organization (WHO) which warns of the scarcity of water resources and deterioration of water quality. Al-Khair Foundation recognized the problems and tried to contribute in enhancing the access to water, in particular, in the marginalized districts.

Throughout Gaza, most tap water is unfit for human consumption. Some 97% of water from Gaza's aquifer does not meet the quality standards of the World Health Organization. The chemical and biological pollution in Gaza’s drinking water is due to high levels of salinity and fecal contamination, which are risk factors for hypertension and intestinal diseases that can be particularly harmful to babies, children and pregnant women.

Gazans are helpless in the face of their children being slowly poisoned by the dirty drinking water.

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WATER
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Case study from Gaza

Amal’s experiences are just one of the many stories that reflect the real struggle of Beit Hanoun residents.

“Living without water is "a living nightmare."

Though her name means ‘hope’ in Arabic, Beit Hanoun resident Amal Assaleya had fallen into despair. Her stepdaughter, who has a mental disability, was screaming all day.

“The only thing that truly calms her down is taking a bath,” Amal says. “But how can you explain to a mentally challenged person there’s no water in the tank? Short answer: you can’t.”

In this Palestinian city, as elsewhere in Gaza, water is more than just life for the community. For its residents, reliable water access offers peace of mind. Beit Hanoun can go as long as three or four days without water. When the average highest temperature is 100 degrees Fahrenheit, droughts happen naturally, but what we're seeing now is significantly worsened by water politics.

Amal, who has seven children and a husband who earns a nominal salary, tells us living without electricity is one thing, but living without water is a ‘waking nightmare.’ Amal would have to purchase water once or twice a week and pay 30-40 shekels to fill her roof tanks. Most times, Amal would pray for water, turn on the tap, and wait for it to come. That is, if the water

came — and when it did not, she would have to find alternative solutions.

For Amal, the water shortages also caused her social problems. “A lot of times I would make plans to visit my neighbors, friends, or family but then I got lucky, and the water came. I automatically cancel all my plans so I can take advantage of the water to bathe my children and clean my house.”

She adds, “I became known for the person that ‘always’ cancel plans. People would get so annoyed with me.”

Al-Khair Foundation have drilled and dug new water wells in Beit Hanoun, Rafah and Jabalia benefitting 90,000 Gazans.

“My children used to go a week or more without bathing because I would have to save the water for something else. Because of this project, I can now teach my children proper hygiene. My family’s hygiene situation has definitely changed for the better, and they can spend more time playing, studying and doing what other children their age are doing. You should see them now!

“Thank you for Al-Khair Foundation and for all donors who contributed to solving water shortage problem in our district “Amal says.

ANNUAL REPORT 2023 19

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KENYA
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West Pokot is characterized by its stunning landscapes and close-knit communities in northwest Kenya. However, the villagers in Orwolo have faced significant challenges as the dry region receives very little rainfall and suffers from water scarcity. The Mangu village in Kiambu county similarly suffers from uneven water distribution and high instances of disease.

Our Kenya Team worked closely with the community of 1,500 in Orwolo undertaking a comprehensive set of rehabilitation works by refurbishing all water points and taps, renovating the piping system and the steel tank tower. The interventions have enhanced the quality of life, facilitated the religious practices of the villagers, and contributed to the overall development of Orwolo village. In response to the plea from Mangu village, we installed a submersible pump, a water tank tower, a 2,000-litre water tank, piping and shower facilities. This project will secure water for 400 villagers for years to come.

Furthermore, across the counties of Busia and Kakamega, Al-Khair Foundation Kenya constructed five shallow wells. The main economic activities in these regions revolves around farming and fishing. Waterborne diseases and high infant mortality rates prevail. Previously, most villagers relied on purchasing water from vendors in jerricans, which would often require them to travel long distances and require chemical treatments inaccessible to the locals. Our shallow wells have drastically reduced the physical duress, time, uncertainty of access and sanitation requirements of nearly 4,000 individuals across these communities.

In Mangu village, we installed a submersible pump, a water tank tower, a 2,000-litre water tank, piping and shower facilities.

Our shallow wells facilitated nearly 4,000 individuals across these communities to access safe water.

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SOMALILAND
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Shallow well project is now benefitting

Somaliland has experienced its worst dry seasons and severe drought conditions in all the regions of the country in the last three years. The emergency and humanitarian crises in the country are as result of the failed rains, poor crop production, and acute shortage of water which caused the death of huge number of livestock – a key source of livelihood for communities in Somaliland.

1,500 needy households.

In collaboration with the Ministry of Water & Resource Development, Al-Khair Foundation Somaliland has constructed a shallow well in the Jalleelo village of Maroodijeh region. We also constructed animal troughs for goats and camels. Additionally, an elevated storage water steel tank was also set up and connected to the kiosks for water collection. This project is now benefitting 1,500 needy households.

We successfully distributed over

10 million litres

of portable, clean and safe drinking water

Our drilling of a 150m borehole in the drought-vulnerable Arabsiyo community is benefitting 7,500 individuals with lifesaving access to water for themselves and their livestock.

Success Story:

Hamda, a mother in Statehouse IDPs camp: “Ever since Al-Khair Foundation started giving us clean water diarrhoea in our babies has gone done. We no longer make the endless trips to hospital for our babies. We ask Allah to bless your work.”

Al-Khair Foundation Somaliland continues to operate its water trucking project launched in 2016. This year too, we successfully distributed over 10 million litres of portable, clean and safe drinking water to the internally displaced Somalis living in and around Hargeisa and Burao.

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BANGLADESH
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70% of Bangladeshis live in rural areas. As one of the most overpopulated nations, the country suffers tremendously from a lack of clean drinking water. Nearly 97% of the rural population, particularly in these remote areas, relies on groundwater to help meet their drinking water demands. These open water resources are often contaminated with industrial waste and sewage sludge, and throughout the summer will often dry up.

Al-Khair Foundation took the initiative to install a combination of nearly 300 shallow and deep wells across the districts of Rajbari, Madaripur, Kushtia, Brahmanbaria and Bhaluka, transforming the lives of over 5,000 individuals.

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AFGHANISTAN
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In Afghanistan, our initiatives have included the establishment of 15 solar-powered water wells. These installations stand as transformative endeavours aimed at addressing critical water needs in communities. By harnessing solar energy, we not only provide a sustainable solution to water scarcity but also contribute to environmental conservation.

In Bangladesh we are installing nearly 300 shallow and deep wells across the districts

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ANNUAL REPORT 2023

In 50 impoverished homes across the regions of Central and West Java, Indonesia, we brought the gift of readily accessible, clean and safe water through the installation of water facilities.

Water is Life

Universal, affordable, and sustainable access to water and sanitation is a key public health issue as well as a human right. Water is mentioned 63 times in the Quran, indicating that its provision is one of the greatest charity in Islam.

War and prolonged unrest have destroyed much of the infrastructure in Rakhine State, Myanmar. In our bid to continue supporting remaining Rohingyas in Sittwe, we built handpumps for over 850 Rohingya families this year.

We built handpumps

for over 850 Rohingya families this year.

Case study

“Now, we no longer need to struggle to get clean water. We can get as much as we need, and the water source is inside the compound of our houses. We no longer have to walk a long distance, just to collect unsafe water.” said, Mohammed Eliyas, from Rakhine State.

“Whenever we managed to get water, it means we had spent a lot of time to get water and put lots of effort before we could use it. Because there are only two water wells in the village, so we really struggled.”

ANNUAL REPORT 2023 23

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HEALTH
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At Al-Khair Foundation, we recognize the fundamental role that robust health plays in shaping thriving societies and economies. Our unwavering commitment drives us to labour diligently, striving to guarantee that each person enjoys accessible and high-quality healthcare. We firmly believe that health acts as a powerful multiplier, extending its influence across all aspects of life.

Our dedication to promoting health goes beyond providing medical services; it encompasses fostering a holistic well-being that empowers individuals and communities. By focusing on affordable and quality healthcare, we aim to create a ripple effect that not only enhances physical well-being but also provides positive changes in education, economic opportunities, and overall societal resilience.

In understanding the intricate interconnections between health and various aspects of life, Al-Khair Foundation endeavours to build a basis where individuals not only survive but thrive, contributing actively to the development and prosperity of their communities.

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PALESTINE – GAZA
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Death, destruction, injury, maiming, disabilities - these are sadly a routine part of life for many of the Palestinians residing in Gaza. The current medical facilities serving the people of Gaza are over-subscribed, and barely able to cope with the urgent life threatening needs.

Al-Khair Foundation has been working to secure healthcare access for 600,000 Palestinians in Khan Yunis City. The Charity has constructed a hospital with the aim of providing vital medical assistance to patients in the city of Khan Yunis which, once fully completed and equipped, has the potential to treat almost 4,000 people a month.

The Al-Khair Hospital in Gaza provides medical care for those who have nowhere else to go to get treated.

Case study

Nine-year-old Weam is one of the patients who have being treated inside Al-Shifa Hospital

Weam’s mother just wants her daughter to get back to normal, like any mother would.

“I’m so thankful to the doctors at Al-Shifa hospital in saving life of my daughter” she says.

“I’m happy because they’ve removed all the shrapnel from my leg and I feel better now. Before my leg felt very heavy and now it feels free”, Weam says.

For Weam, it means being able to walk again.

“When I grow up I don’t know what I want to do, but I like drawing” she says.

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AL-SHIFA HOSPITAL MEDICAL PROJECT
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Al Shifa Hospital is the central hospital in Gaza, treating thousands of patients daily. Socioeconomic decline, conflict and closure, power shortages and inconsistent funding have left many medical facilities overstretched, and under severe pressure.

Al-Khair Foundation are delivering much needed aid and support in Palestine, providing crucial assistance to the vulnerable people of Gaza.

Al-Khair Foundation continue to support the largest hospital in the area through providing critical medical equipment for the hospital.

Al-Khair Foundation delivered vital medical[supplies and fuel to ] 11 hospitals across Gaza, benefitting thousands of needy Palestinians.

A hospital staff member said, “Once again Palestinians are facing worsening humanitarian conditions, caused by an increase in violence. The number of casualties means that, already low, medical stocks are depleting. We are desperately seeking support to help fund life saving treatments. The crises, plus lack of funding has severely impacted the capacity, medicine and equipment to provide the care needed for the people of Gaza.”

Al-Khair Foundation has been working in Palestine, providing emergency aid, as well as food, water and medical support for all”.

Al-Khair Foundation successfully delivered vital medical supplies and fuel to 11 hospitals across Gaza, benefitting thousands of needy Palestinians.

ANNUAL REPORT 2023 25

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HEALTH
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BANGLADESH
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Al-Khair Foundation Bangladesh delivered 200 wheelchairs to disabled individuals across the districts of Dhaka, Cox’s Bazar, Tangail, Sylhet and Sirajganj.

During the particularly harsh winter months, over 3,000 impoverished individuals received free medication, general health checkups and access to ambulance services across rural Bangladesh.

The Charity’s established team in the Rohingya refugee camps of southern Bangladesh provided vital outpatient services, ran free immunisation services and general health checkups benefiting nearly 60,000 refugees.

In collaboration with the One Pound Hospital charity, AlKhair Foundation is also constructing a five-story hospital in Sunamganj, Bangladesh. Once completed, the hospital will have the capacity to offer free healthcare to 500 patients daily.

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KENYA
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Al-Khair Foundation Kenya’s free medical clinics across impoverished communities in Kenya continued to provide free healthcare and medication. The majority of these slums are densely populated hotbeds of communicable diseases, where the general population lacks access to quality healthcare and suffers from a poor quality of life.

Our team successfully reached over 500 patients across the Makongeni, Maili Tisa and Kibera slums, providing free general health checkups, dental procedures, minor surgeries, as well as specialist ENT, OBGYN, Paediatric and Orthopaedic care. Vital medical equipment was also delivered to healthcare facilities in the surrounding neighbourhoods, including needles, surgical gowns/caps, PPE, masks, bandages and gloves.

Across our established Al-Khair Foundation Medical Centres in the Kibera slum and Dadaab Refugee Camp, we have been offering free maternal and child healthcare for many years now. This year, through our antenatal, postnatal, immunization, growth monitoring and family planning services we served nearly 37,000 individuals.

Case study:

“My name is Joy Waweru. I am grateful for the Dental services I got today. I had issues with my tooth, I was in pain, but today my pain is no more. I am happy that my tooth has been extracted. I would like to thank the doctors and nurse for their wonderful services. Thank you and may God bless the organiser of the camp.” – Joy Waweru.

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SOMALILAND
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Balimatan IDP camp, situated 80km south of Hargiesa, Somaliland is a high density settlement of internally displaced people, home to 18,000 people.

The Al-Khair Foundation Mobile Medical Camp in Balimatan has been successfully providing free medical checkups and medication since 2018. This year we successfully treated over 8,000 patients with a particular focus on displaced women, children and the elderly.

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EDUCATION
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Education stands as the pivotal force capable of disrupting the cycle of poverty. Al-Khair Foundation places immense importance on the transformative power of knowledge and actively disseminates the joy of learning to individuals in every corner of the world.

Our commitment to education is rooted in the belief that empowering individuals through knowledge is the most effective means of breaking the chains of poverty. We recognise education as a catalyst for positive change, opening doors to opportunities and cultivating the skills necessary for individuals to build a brighter future for themselves and their communities.

Al-Khair Foundation's educational initiatives extend beyond the mere provision of resources; they are tailored to foster holistic development. By promoting access to quality education, skills training, and educational infrastructure, we strive to create an environment where individuals not only acquire knowledge but also develop the critical thinking and creativity needed to overcome challenges and contribute meaningfully to society. In doing so, we work towards creating a sustainable impact that transcends generations, uplifting communities and paving the way for lasting positive change.

We work towards creating a sustainable impact that transcends generations, uplifting communities and paving the way for lasting positive change.

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ANNUAL REPORT 2023

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EDUCATION
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PAKISTAN
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Al Khair Foundation distributed 1,350 school kits, which include school bags, stationery, and books, among orphans and underprivileged children. This initiative aims to enable these children to focus on their studies without the burden of lacking essential school supplies.

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PALESTINE- GAZA
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In September 2022, Al-Khair Foundation introduced a project named ‘Back to School’, targeted towards the children of Gaza. Education in Gaza has been seriously disrupted which has resulted in the disrepair of academic facilities. Our project assisted in providing a brighter future for 6,700 children in Gaza.

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BANGLADESH
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SYRIA
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We rehabilitated 4 schools allowing them to safely open their doors to hundreds of refugee children.

This year, Al-Khair Foundation Bangladesh provided the funds to run the Khorshed Ali Primary School in Pabna, Bangladesh. The school consists of grades 1 through 5, with 300 students enrolled, and a staff of 10 teachers.

Al Khair Foundation distributed 1,350 school kits In Pakistan

6,700 children faciliated for education in Gaza.

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education in Gaza.
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KENYA
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In our commitment to support communities across various fields, Al-Khair Foundation Kenya collaborated with the Lamu County Government and Mzuka Africa Ltd. To provide free leadership training and development to the newly elected cabinet and staff at the county-level in Lamu, Kenya. In recognising the importance of STEM (Science, Technology, Engineering, and Mathematics) in developing countries across the global south, we partnered with the Nairobi University Dentist Students Association (NUDSA) by conducting a dental camp. Students of dentistry, under the supervision of licensed dental surgeons, provided various services from tooth extraction, scaling, consultation and advisory services on oral hygiene to referrals to Nairobi Dental School in case of complications. The programme enhanced the skillset of 33 students, while 65 needy patients were able to receive essential dental services free-of-cost.

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MYANMAR
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SOMALILAND
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Since 2011, Al-Khair Foundation school has been one of the leading primaries which supplement secondary education in Hargeisa, Somaliland. We continued to provide high-quality education to 2,500 students. Our graduating cohort yet again made us incredibly proud across English, Mathematics, the Sciences and Computer Technology. The four football tournaments we hosted this year were equally memorable and motivate us to keep encouraging these children to aim higher and keep learning.

This year we distributed backto-school student kits to nearly 1,500 Rohingya children

Al-Khair Foundation Schools in Myanmar became a choice for Rohingya children who can’t afford paid courses. Many of these children come from lower socioeconomic backgrounds and poor families, and live in displacement camps or restricted villages, facing difficulties to buy the essential needs for school such as student kits and school uniform.

We continued to provide high-quality education to 2,500 in Somaliland students

This year we distributed back-to-school student kits to nearly 1,500 Rohingya children and offered free renovation services and supplies to three schools in the Rakhine state.

Case study

The relationship between Al-Khair School and Al-Khair Foundation has been very good for the last eleven years we got a lot of things from Al-Khair Foundation. I am very grateful for the management team of Al-Khair Foundation Somaliland office.

The administration of Al-Khair School and the teachers would like to thank the Al-Khair Foundation for its continued support from 2011 to the present. Al-Khair Foundation pays teachers for 25% of their monthly stipend, Al-Khair Foundation also pays teachers a full month's salary once a year.

Principal – Al-Khair School, Somaliland

ANNUAL REPORT 2023 29

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RELIGIOUS & SEASONAL
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At Al-Khair Foundation, our actions are deeply rooted in our Islamic identity, shaping every aspect of our endeavours. Guided by the principles and teachings of Islam, we not only adhere to its values but also strive to assist others in fulfilling their religious obligations.

Our commitment to an Islamic framework extends beyond mere adherence; it is a driving force behind our mission to serve humanity. By aligning our activities with the core tenets of Islam, we aim to not only uplift individuals and communities but also facilitate the fulfilment of religious duties for those in need. In practicing Islamic values, Al-Khair Foundation endeavours to create a holistic impact that encompasses both spiritual and humanitarian dimensions. By providing support in accordance with Islamic teachings, we contribute to the well-being of individuals in a manner that reflects the principles of compassion, justice, and generosity. Through our endeavours, we aspire to embody the essence of Islamic principles in action, fostering a positive and meaningful impact on the lives of those we serve.

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RAMADAN PROJECTS 2023
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Throughout the sacred month of Ramadan, Muslims globally, regardless of their economic standing, observe a fast from the early hours of dawn until dusk, refraining from both food and water. Regrettably, numerous underprivileged families face the challenge of insufficient sustenance to conclude their daily fast, and others are compelled to initiate their fasting period with an empty stomach. This underscores the poignant reality that not everyone has the means to partake in the customary breaking of the fast, casting a spotlight on the pressing issue of food insecurity during this precious period

During Ramadan 2023, Al Khair Foundation distributed over 51,055 food packs and provided 132,151 meals. We also distributed nutritious food packs to sustain over 100,000 fasting men, women and children in 24 countries throughout the month.

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ANNUAL REPORT 2023

Distributed provisions to over 100,000 fasting men, women and

children in 24 countries throughout the month.

Additionally, 132,151 hot iftar meals were provided for individuals to break their fasts with for 30 days.

ANNUAL REPORT 2023 31

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QURBANI PROJECTS
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With the grace of Allah (SWT), Al Khair Foundation field teams, in collaboration with various partner organisations, have effectively carried out the Religious Dues Qurbani programme. This charitable initiative extended its reach to 23 countries, encompassing regions such as Kashmir, and has positively impacted over 3.3 million beneficiaries. The program involved the distribution of meat from healthy animals, including goats, sheep, cows, and camels.

This year, Al Khair Foundation dedicated £1.6 million to the Qurbani program, facilitating the sacrifice and distribution of meat - 4,108 goats, 2,834 cows, and 307 camels were utilised. This generous effort reflects the commitment of the Foundation to fulfil religious obligations and alleviate the suffering of communities by ensuring the provision of wholesome meat to those in need.

Charity dedicated £1.6 million to the Qurbani program

Distribution of meat - 4,108 goats, 2,834 cows, and

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307 camels
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EID GIFT
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As Ramadan culminates in its sacred observances, Al-Khair Foundation extended its compassionate efforts by embarking on a heartwarming initiative — the distribution of Eid gifts to orphans and underprivileged children. This endeavour aims to embrace these young souls, ensuring their integral involvement in the festive spirit of Eid and safeguarding against any feelings of neglect or exclusion.

For Eid 2023, Al-Khair Foundation has independently orchestrated the distribution of over 9,000 Eid gifts. This thoughtful gesture not only reflects the Foundation's dedication to its philanthropic mission but also underscores its commitment to fostering happiness and inclusivity, particularly among those who may face economic or familial challenges. Through these meaningful acts, the Foundation strives to spread joy and warmth during the celebratory occasion of Eid, fostering a sense of belonging and happiness in the lives of these deserving children

Distributed over 9,000 Eid gifts

The Foundation strives to spread joy and warmth during the celebratory occasion of Eid

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ANNUAL REPORT 2023

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MOSQUE CONSTRUCTION
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Mosques are a central part of the Islamic faith, not only as places of worship but as places that function as community centres and centres for education and a place for families to gather and connect. As such, at Al-Khair Foundation we aim to provide for the construction of Mosques for needy Muslims throughout the world. To further this goal, Alhamdulillah we successfully built 37 mosques this year.

Alhamdulillah we successfully built 37 mosques this year.

Case Study: The IQRA Islamic Research Centre

We have begun construction work on a dream project this year – the IQRA Islamic Research Centre. The centre will be a state-of-the-art six-story research and educational institution for Islamic studies in the heart of Dhaka, Bangladesh. Scholarships will be offered. Once complete, the centre will have a capacity to educate 50,000 students.

In Afghanistan, our efforts have included the construction of 38 mosques, which stand as tangible symbols of our commitment to fostering communal well-being and spiritual enrichment.

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WINTERISATION
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Winter is among the toughest times for many around the world. This is compounded for those who are displaced, suffer from homelessness or poor infrastructure. As part of Al-Khair Foundation Winter Aid, we provide food, fuel, warm clothes, blankets and other warm items to destitute individuals fighting to survive during harsh winters. From Turkey to Bangladesh, we distributed nearly 80,000 winter packs this year.

In Pakistan, Al-Khair Foundation strives to provide winter packages to the most vulnerable communities during harsh weather conditions. As part of our annual initiative, this year, the Foundation distributed 1,767 winter kits, benefiting approximately 10,600 individuals and offering essential support during challenging weather conditions

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WINTER AID YEMEN
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Yemen remains one of the largest humanitarian crises in the world, with more than 11 million children in need of one or more forms of humanitarian assistance.

After eight years of conflict, the national socioeconomic systems of Yemen remain on the edge of total collapse, while conflict, large-scale displacement and recurring climate shocks have left families vulnerable to communicable diseases outbreaks. Millions of children lack access to safe water, sanitation and hygiene services, and the country continues to experience regular outbreaks of cholera, measles, diphtheria and other vaccine-preventable diseases.

Al-Khair Foundation works to provide access to clean drinking water and supports families and communities during the cold winter months by supplying food, clothing and blankets.

Al-Khair Foundation distributed 1,767 winter kits, benefiting approximately 10,600 individuals

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Case study – Winter Aid 2023
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“I like grey, I selected my favorite color for the jacket, I’m really happy with it, look it has a hood” Ahmed Braika said. He got his new winter clothes through the Winterisation 2023 Project. This project is implemented by Al-Khair Foundation in Gaza

Ahmed’s mother said: “Al-Khair Foundation did not cause any discrimination or envy among my family members. They bring clothes for my house, my child Ahmed is disabled and uses a wheelchair, these were beautiful moments .” “Happiness of children and parents was beyond description - the really need of feeling warm during winter - they miss this feeling. The beneficiary families are among the poorest in the Gaza Strip, the guardians can’t not provide winter clothes to bring warmth to their children.”

“I was surprised when Al-Khair Foundation staff visit our home and brought winter packs with them. I thought the service would be limited to my children only,” said Ahmed’s mother. “Thank are due to Allah, you have brought happiness to all of us.”

She continued “our house is narrow; it consists of two rooms in which I live with my husband and my six children. My husband was a worker, now, due to the difficult economic conditions in Gaza, he lost his job and out situation has gone worse “

She concluded “Now I sleep comfortably that my children are sleeping safely and feel the warmth. Thank you very much”.

ANNUAL REPORT 2023 35

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SHELTER AND CONSTRUCTION
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Al-Khair Foundation is committed to constructing and delivering shelter solutions to affected communities across the globe, ensuring that those who are most vulnerable find refuge beneath a secure roof. Our initiatives extend beyond mere construction, encompassing a comprehensive approach to address the housing needs of marginalised populations.

With a focus on the most vulnerable individuals, we strive to create not just physical shelters but also safe and dignified living spaces. By providing shelter options, we contribute to the stability and well-being of communities facing adversity. Our commitment to shelter construction is driven by the understanding that a secure and stable home is a fundamental element for individuals to rebuild their lives and pursue a better future.

Al-Khair Foundation's shelter programs are designed to be responsive to the unique challenges faced by communities in need. Through collaboration with local partners and employing sustainable building practices, we aim to create enduring solutions that go beyond immediate relief, fostering resilience and empowerment for those who have experienced displacement or hardship.

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PAKISTAN
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In support of the homeless, Al Khair Foundation has built a total of 183 houses, comprising one, two, and threebedroom units. Additionally, the Foundation has expanded its model village by adding 127 more houses, which have been allocated to communities affected by floods in South Punjab.

Masjids serve as sacred spaces for the Muslim community to fulfill their religious obligations and gain knowledge about their faith. In the reporting year, Al-Khair Foundation successfully constructed 221 masjids in various districts across Pakistan, providing essential places of worship and learning for the community.

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NW SYRIA
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One million people in northwest Syria live in unsuitable shelters, while 200,000 families don’t live in proper houses leaving them highly vulnerable. Infrastructure has been badly affected by the recent earthquake and years of conflict. This has made housing increasingly difficult to find, and vulnerable families cannot afford to pay rent. Therefore, a growing number of people are forced to settle in camps, where they are afforded little protection from the elements.

In the harsh winters of Syria, families living in tents face extreme cold and are also prone to serious illnesses, while in the summer many suffer from sunstroke from direct sunlight hitting their tents.

Al-Khair Foundation has built houses for Syrian refugees

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GAZA
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14 homes belonging to needy Gazan families were renovated by Al-Khair Foundation through maintenance and repair efforts.

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MYANMAR
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Myanmar has experienced destruction of its infrastructure due to military operations and ongoing armed conflicts. This year Al-Khair Foundation successfully constructed, three long 8-unit homes for 24 displaced Rohingya families as part of its 1-2-1 campaign in Myanmar.

Case Study

For the first time, Hajja Sabha Al Sawarkah’s family lives this winter in a safe home.

“After deep patience, and waiting for 20 years, Al-Khair Foundation made my dream true, and achieved my family hopes in having a safe, well arranged, and clean house to live in.” That is what one of the beneficiaries of the healthy home and living environment project Hajja Sabha Al Sawarkah told us.

It should be mentioned that Hajja Sabha is one of Al Daraj area inhabitants, it’s a small, and crowded area in Gaza east. “Alhamdulillah” said Hajja Sabha “It’s the first time that the rains didn’t drown my house. before Al-Khair Foundation kind donation, and help in maintaining my house, we were living in a constant nightmare, in a constant sinking, winter was our greatest enemy. Our house was old, and rickety, we didn’t have a roof even a floor, the walls were filled with cracks. We are living in a poor condition, my son Mohammed is married and has seven children, He lives with me in this small house. we couldn’t do any repairs, or maintenance at my house even if it was the simplest”.

“My son Mohammed was working as a cleaning worker, where he has been injured and when AlKhair Foundation team told us that they were rebuild and maintain my house, I was too happy. I thought that they will just install a roof to protect my family from the severe storms, and rains, but the surprise was shocking, not only just that, but they made my kitchen new, and installed tiles, windows beside the roof.”

She said with a long breath “finally my kids live without disease, in the past many types of disease were attacking them, specially, flue, cold, dermatologist and Bronchial asthma.”

Finally, the family sent their prayer, and asked Allah to bless all the people that helped them, and others with paradise.

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KENYA
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Al-Khair Foundation’s Bahamisi model village in Lamu County, Kenya has been a haven for displaced, underprivileged Kenyans for many years now, giving them a much-deserved life of dignity and safety. This year through three very generous donations, our team were able to provide much needed renovations for three village households, home to 30 Kenyans.

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INDONESIA
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In the tropical island country of Indonesia, plagued by deadly cyclones and a barrage of natural disasters, we pledged to restore safety and shelter 700 Indonesian families. To this end, we have successfully completed the construction of 71 houses across Banten, Sulawesi and Java islands.

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BANGLADESH
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The Al-Khair Foundation House Building Project – Bangladesh aims to provide decent and durable housing to the poor and homeless people. This year the project has built 10 houses across the districts of Moulvibazar, Lakshmipur and Munshiganj, sheltering more than 60 people. The project has also provided furniture, kitchen utensils, solar panels and sanitation facilities to the beneficiaries. The project is a social welfare initiative that addresses the housing problem in Bangladesh, where many live in slums, shacks and tents.

Construction of 71 houses across Banten, Indonesia

Built 10 houses across the districts of Moulvibazar, Bangladesh

ANNUAL REPORT 2023 37

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VULNERABLE PEOPLE
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In the heartbreaking aftermath of families being torn apart by the ravages of war, poverty, or natural disasters, AlKhair Foundation extends a compassionate hand to help rebuild lives. Our dedicated programmes for vulnerable individuals are specifically tailored to address the unique needs of orphans, widows, the elderly and the disabled. Recognising the profound impact of such crises on the most marginalised members of society, our commitment goes beyond immediate relief. Al-Khair Foundation aims to provide comprehensive support to those facing the challenges of rebuilding shattered lives. Whether through the loss of loved ones, economic hardship, or the physical and emotional toll of disability, our programmes endeavour to offer a lifeline and a pathway toward recovery. By focusing on orphans, widows, the elderly and the disabled, we strive to create targeted interventions that address their specific vulnerabilities. Our initiatives include not only material assistance but also emotional and social support, aiming to restore a sense of dignity, security, and belonging to those who have endured profound adversity. Through these efforts, Al-Khair Foundation seeks to bring hope and stability to the lives of the most vulnerable, helping them regain their footing and move forward with resilience and purpose.

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PAKISTAN
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Ambreen Bibi & Family (Case Study 1):

Muhammad Illya (Case Study 2)

Al-Khair Foundation has been supporting deserving widows for many years now by providing houses that can provide them a sense of security and safety. Ambreen Bibi is one of many deserving widows who was helped by Al-Khair. She lives in a small village Lindai in the mountains of district Mansehra, KPK. Losing her husband at a very young age was just the start of a series of pains for her. After losing her husband she also lost the roof over her head and with her two small children, she was living in a shed with miserable conditions. Having no source of income made her life even more difficult.

Muhammad Illya is a resident of Village Janu Mandi in district Mansehra, KPK. Due to his medical condition, he is unable to work and support his family of five children. The wife works in homes to meet his financial needs. They were living in a small mud house with extremely difficult conditions. Their financial situation did not allow them to build a house of their own. The family of seven was in dire need of a place they could call home.

The matter came to the attention of Al-Khair Foundation team in Mansehra. The organization stepped in and constructed a three bedroom house for the family. The house improved the living conditions of the family and provided ease in their sufferings. Muhammad Illya and his family members were extremely thankful to the Al-Khair Foundation. The country director personally visited the house. He met with the family and took their feedback. He also assured them to provide any possible support to improve their financial condition.

Al-Khair Foundation came to her help and built a twobedroom house for her. Getting her own house made things easier for her. She with her two children can now live in a proper house that would protect them from extreme weather conditions. Ambreen Bibi was extremely thankful and prayed for the further success of the Al-Khair Foundation and its donors. The organisation also assured her to make efforts to assist the family to become financially stable.

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INDONESIA
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Our annual Global Orphan Party in Java, Indonesia was a heartwarming event as we brought smiles upon 120 orphan children. With entertainers, organised games, food aplenty and gifts for every child, this event was highly memorable as we brought some much deserved joy into their lives.

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GAZA
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Al-Khair Foundation has been supporting vulnerable people in the Gaza strip for many years now. Children are provided for all basic necessities to ensure their childhood is as fulfilling as possible, despite the tragedies they have had to face at such a young age. This year our generous donors helped nearly 5,000 Gazan children.

This year our generous donors helped nearly 5,000 Gazan children.

We have also sponsored

Case study

Asrar Issa is an orphan who received the sponsorship from Al-Khair Foundation Palestine. She is a benevolent child who respects and honours for the elderly and liked fondly by her friends. She is also very diligent in helping her mother doing the house chores.

Asrar’s father died in 2014. Currently, she lives with her mother and three other siblings in a low-cost apartment in Al-Buraij in Gaza strip.

They do not possess any crop or livestock as sources of income. Howbeit, the situation does not impede her to be ambitious and succeed in her studies.

“Asrar is in her fourth grade. Her academic achievement is not only impressive but commendable. She likes to learn, read, and play.

“When Asrar grows up, she aspiring to become a teacher. Her teacher informed that she is a bright student and it is easy for her to grasp every knowledge taught in class, especially Mathematics subject,” said Islam Issa the mother of Asrar

Asrar is among thousands of orphans in Palestine who craves for support and attention from us. No value is too small, your contributions mean a lot to Asrar and her friends.

“Million thanks to all who have contributed and helped my family. I am very grateful for every donation, attention, and affection you have given,” said Asrar.

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564 hafiz students
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BANGLADESH
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Our programme for the vulnerable in Bangladesh aims to help them develop their skills and potentials and become productive and independent citizens. This year we provided food, clothing and educational support to 522 orphans across four Bangladeshi districts.

We have also sponsored 564 hafiz students, including 43 visually impaired students. The project delivers the holy Quran in braille to the students, so they can read and recite the Quran with ease.

ANNUAL REPORT 2023 39

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FINANCIAL REVIEW
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for the year ended 31 July 2023

The financial statements of the Charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the accounting policies set out on pages 47-48 and comply with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the 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 (FRS102)] and the Charities Act 2011 and Companies Act 2006.

RESULTS IN OVERVIEW

In 2023, our total income reached £31.3m, a significant increase from the previous year's £27.7m. This comprises £23.9m in restricted income (compared to £20.6m in 2023) and £7.4m in unrestricted income (compared to £7.1m in 2023). Despite facing economic challenges, our overall income saw a 13% rise from the preceding year, a testament to the unwavering support from our generous donors and supporters. We extend our gratitude for their contributions, enabling us to carry forward £2.5m in restricted funds and £15.2m in unrestricted funds for various projects in the upcoming financial year.

The net overspend for the year amounted to £1.1m (compared to £2m in 2023). This breakdown includes a net surplus of £935k from the unrestricted fund (compared to a net outgoing of £1.8m in 2023), which bolsters general funds for upcoming charitable projects.

Additionally, there were net outgoings of £2m (compared to £212k in 2023) on the restricted program, covered by funds brought forward from the previous year. Consequently, total reserves decreased to £17.7m (compared to £18.8m in 2023), distributed as follows:

• Unrestricted general fund: £15.1m (compared to £13.3m in 2023), inclusive of a £6.5m unrestricted designated fund for fixed assets. This leaves a free reserve balance of £8.6m (compared to £6.7m in 2023), exceeding our reserve policy limits.

• Unrestricted program funds: £104k (compared to £872k in 2023), received from individual donors and earmarked for ongoing programs in subsequent years.

• Restricted funds: £2.5m (compared to £4.6m in 2023), reduced by £2.1m due to programmes utilising the previous year's unspent funds. The remaining funds at year-end are earmarked for new and ongoing programs in the future.

14% growth, totalling £26.5m (compared to £23.1m in 2023). The Trustees express their heartfelt thanks to our generous donor community.

Additionally, the successful securing of over £2.5m in institutional grants during the year contributed to this positive outcome.

These results, combined with the Charity's effective aid-delivery model, foster the necessary confidence to maintain donor loyalty and support for the Charity's initiatives. The Charity also maintained a satisfactory level of unrestricted funds, raising £7.4m in unrestricted income during the financial year (compared to £7.1m in 2023), reflecting a significant increase from the previous year's earnings.

THREE YEARS INCOME TREND (£m)

----- Start of picture text -----
35
30
7
25 7
5
20
15
24
10 21 21
5
-
2021 2022 2023
Restricted Unrestricted
----- End of picture text -----

EXPENDITURE

For the financial year ending on July 31, the total expenditure amounted to £32.4m, a notable increase from £29.7m in 2023. Charitable objectives absorbed £31.3m of this expenditure, encompassing primary and secondary school costs, marking a £2.5m rise from the previous year. Notably, the expenditure aligned with the additional income generated during the financial year.

Details of the charitable expenditure breakdown can be found in Note (5). The distribution between our Humanitarian and Development program deliveries was 51:49, a slight shift from the 50:50 ratio observed in 2023. The Charity successfully recovered £1.8m (compared to £1.4m in 2023) in fundraising and support costs through gift-aid tax reclaim from HMRC.

INCOME

The Trustees are delighted to announce a 13% increase in the Charity's overall income, reaching £31.3m (compared to £27.7m in 2023). Voluntary donations, including regular giving, campaigns, appeal income, and contributions from Al Khair Foundation's partners, experienced a substantial

40

ANNUAL REPORT 2023

----- Start of picture text -----
FINANCIAL REVIEW
----- End of picture text -----

for the year ended 31 July 2023

THEMATIC EXPENDITURE

----- Start of picture text -----
Rehabilitat Economic
ion, 1% empower
Religious ment, 0% Emergency
relief, 20%
dues, 20%
Protection
and care,
9%
WASH, 9%
Education,
Healthcare
40%
, 1%
----- End of picture text -----

NET ASSETS

The Charity's balance sheet reflects net assets amounting to £17.7m, indicating a decrease from the previous year's £18.8m. This decrease is indicative of a reduction in operational working capital and reserves.

FINANCIAL RISK

The Trustees have the overall responsibility for ensuring the Charity has an appropriate system of controls, financial and otherwise, across the entire organisation to provide reasonable assurance that:

Cash flow risks are minimised by setting an appropriate reserves’ policy, including adequate levels of working capital, and close monitoring of unrestricted funding flows from donors.

RESERVES POLICY

Unrestricted reserves are defined as general funds and are available to enable the Charity to meet its objectives. Net free reserves are defined as unrestricted reserves less any designated funds and the value of tangible fixed assets.

Following an Annual Review, the Trustees endorsed the reserves target of £3.5m, to provide against key risk items:

Currently, the Charity possesses total reserves of £17.7m. Net free reserves have seen growth, reaching £8.6m, up from £6.7m in 2023. The designated/tangible fixed assets fund has experienced a slight decrease, settling at £6.5m (compared to £6.6m in 2023), and the unrestricted program fund is presently at £104k, reflecting a reduction from £872k in 2023.

As of July 31, 2023, the Charity's restricted reserve funds stood at £2.5m, demonstrating a decrease from £4.6m in 2023. These funds are dedicated and earmarked for specific programs to be executed in the coming years. The Charity’s programme/projects’ delivery is such that funds are required to be held as cash and cash deposits. The Charity’s unrestricted free reserve funds are also held in cash and focus on the security of assets. As a result, these are not invested for long-term returns.

After reviewing the Charity’s forecasts and plans and its reserves, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operation for the foreseeable future. The Charity, therefore, continues to adopt the going concern basis in preparing its financial statements.

TRADING SUBSIDIARIES

The Charity’s wholly-owned subsidiaries carry out trading activities for the Charity. These activities provided no profit in the current financial year (2022: nil). Such profit is usually transferred to the Charity.

The Trustees’ Report, including ongoing and proposed activities and strategies, was approved by the Board on 27 December 2023 and signed on its behalf on 27 December 2023 by:

A reserves’ policy aims to ensure that a charity’s ongoing and future activities are reasonably protected from unexpected financial risk(s). These includes:

Imam Qasim Rashid AHMAD

Trustee

41

ANNUAL REPORT 2023

----- Start of picture text -----
REPORT OF THE
INDEPENDENT AUDITORS
----- End of picture text -----

for the year ended 31 July 2023

Opinion

We have audited the Consolidated Financial Statements of Al-Khair Foundation for the year ended 31 July 2023 which comprise the Statement of Financial Activities including Income & Expenditure, the Balance Sheet, the Statement of Cash Flows and notes to the accounts, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the accounts:

• give a true and fair view of the state of the group’s and company’s affairs as at 31 July 2023 and of the group’s incoming resources and application of resources including its income and expenditure and of the group’s cash flows, for the year then ended;

• have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

Basis of opinion

We conducted our audit in accordance with International Standards 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 accounts section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusion relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the accounts and our auditor’s report thereon. Our opinion on the accounts does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the accounts or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report the fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report exception

In light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors’ Report included within the Trustees Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 or the Charities Accounts (Scotland) Regulation 2006 (as amended) requires us to report to you if, in our opinion.

42

ANNUAL REPORT 2023

----- Start of picture text -----
REPORT OF THE
INDEPENDENT AUDITORS
----- End of picture text -----

for the year ended 31 July 2023

• the Trustees were not entitled to prepare the Financial Statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees' Directors' Report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the Trustees’ Responsibilities Statement, the trustees, who are also directors of the charitable company for the purposes of company law, are responsible for the preparation of the accounts 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 accounts that are free from material misstatement, whether due to fraud to error.

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

Auditor’s responsibilities for the audit of the accounts

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. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below.

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

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the Financial Statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the charitable Company and Group operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the Financial Statements. The laws and regulations we considered in this context were the Companies Act 2006, the Charities Act 2011 together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the Financial Statements but compliance with which might be fundamental to the charitable Company's and the Group's ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable Company and the Group for fraud. The laws and regulations we considered in this context for the UK operations were the Charities Act Regulations.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

We identified the greatest risk of material impact on the Financial Statements from irregularities, including fraud, to be within the timing of recognition of voluntary income and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission, sample testing of voluntary income and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the Financial Statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the Financial Statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of nondetection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

Use of our report

This report is made solely to the charitable Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Stephen Seifert BA FCA (Senior Statutory Auditor)

For and on behalf of

Elliot, Woolfe & Rose Audit and Advisory Services LLP Chartered Accountant, Statutory Auditor Elizabeth House, 54-58 High Street, Edgware, HA8 7TT Date: 27 December 2023

43

ANNUAL REPORT 2023

----- Start of picture text -----
CONSOLIDATED STATEMENT OF
FINANCIAL ACTIVITIES
(incorporating an income and expenditure account)
----- End of picture text -----

2023
2023
Unrestricted
Restricted
Funds
Funds
Notes
£
£
INCOME FROM
Donations and legacies
2
7,263,874
19,211,457
Primary and Secondary school
3
-
2,147,988
Institutional Grants
-
2,532,670
Other activities:
Investment and other income
4
119,021
-
Total income
7,382,895
23,892,115
EXPENDITURE ON
Costs of generating funds:
Raising funds
712,598
389,457
Fundraising activities
-
-
Primary and Secondary school
137,248
2,324,185
Charitable activities
Charitable activities
5,598,541
23,223,960
Total expenditure
5
6,448,387
25,937,602
Net income / (expenditure) and net
movement in the funds for the year
934,508
(2,045,487)
Net movement in funds
934,508
(2,045,487)
Reconciliation of funds
Funds balances brought forward
14,232,523
4,563,010
Funds balances carried forward
15,167,031
2,517,523
for the year ended 31 July 2023		 2023
2023
Unrestricted
Restricted
Funds
Funds
Notes
£
£
INCOME FROM
Donations and legacies
2
7,263,874
19,211,457
Primary and Secondary school
3
-
2,147,988
Institutional Grants
-
2,532,670
Other activities:
Investment and other income
4
119,021
-
Total income
7,382,895
23,892,115
EXPENDITURE ON
Costs of generating funds:
Raising funds
712,598
389,457
Fundraising activities
-
-
Primary and Secondary school
137,248
2,324,185
Charitable activities
Charitable activities
5,598,541
23,223,960
Total expenditure
5
6,448,387
25,937,602
Net income / (expenditure) and net
movement in the funds for the year
934,508
(2,045,487)
Net movement in funds
934,508
(2,045,487)
Reconciliation of funds
Funds balances brought forward
14,232,523
4,563,010
Funds balances carried forward
15,167,031
2,517,523
for the year ended 31 July 2023		 2023
2023
Unrestricted
Restricted
Funds
Funds
Notes
£
£
INCOME FROM
Donations and legacies
2
7,263,874
19,211,457
Primary and Secondary school
3
-
2,147,988
Institutional Grants
-
2,532,670
Other activities:
Investment and other income
4
119,021
-
Total income
7,382,895
23,892,115
EXPENDITURE ON
Costs of generating funds:
Raising funds
712,598
389,457
Fundraising activities
-
-
Primary and Secondary school
137,248
2,324,185
Charitable activities
Charitable activities
5,598,541
23,223,960
Total expenditure
5
6,448,387
25,937,602
Net income / (expenditure) and net
movement in the funds for the year
934,508
(2,045,487)
Net movement in funds
934,508
(2,045,487)
Reconciliation of funds
Funds balances brought forward
14,232,523
4,563,010
Funds balances carried forward
15,167,031
2,517,523
for the year ended 31 July 2023		 2023
Total
£
26,475,331
2,147,988
2,532,670
119,021		 2022
Unrestricted
Funds
£
6,945,706
-
-
117,286		 2022
Restricted
Funds
£
16,177,314
2,095,774
2,340,165
-		 2022
Total
£
23,123,020
2,095,774
2,340,165
117,286
7,382,895 23,892,115 31,275,010 7,062,992 20,613,253 27,676,245
712,598
-
137,248
5,598,541		 389,457
-
2,324,185
23,223,960		 1,102,055
-
2,461,433
28,822,501		 621,493
-
88,693
8,136,658		 217,996
-
1,913,742
18,693,889		 839,489
-
2,002,435
26,830,547
6,448,387 25,937,602 32,385,989 8,846,844 20,825,627 29,672,471
934,508 (2,045,487) (1,110,979) (1,783,852) (212,374) (1,996,226)
934,508 (2,045,487) (1,110,979) (1,783,852) (212,374) (1,996,226)
14,232,523 4,563,010 18,795,533 16,016,375 4,775,384 20,791,759
15,167,031 2,517,523 17,684,554 14,232,523 4,563,010 18,795,533

The results for the year shown above all derive from continuing operations. There are no recognised gains or losses for the year other than those shown above. There are no material differences between the results for the year as stated above and those calculated on a historical cost basis.

The notes on pages 47 to 56 form an integral part of these financial statements.

44

ANNUAL REPORT 2023

----- Start of picture text -----
GROUP AND CHARITY
BALANCE SHEET
----- End of picture text -----

Notes
Charity
Group
Charity
Group
~~2023~~
~~2023~~
~~2022~~
~~2022~~
£
£
£
£
Fixed assets
Tangible assets
10
6,224,121
6,500,268
6,389,186
6,665,016
Investment in subsidiaries
11
251,001
-
251,001
-
6,475,122
6,500,268
6,640,187
6,665,016
Current assets
Debtors
12
3,796,913
3,005,096
2,552,245
2,450,666
Cash at bank and in hand
~~9,141,135~~
~~10,184,753~~
~~10,477,663~~
~~10,816,739~~
12,938,048
13,189,849
13,029,908
13,267,405
Creditors: falling due within one year
13
(1,876,677)
(2,005,563)
(1,002,082)
(1,136,888)
Net current assets
~~11,061,371~~
~~11,184,286~~
~~12,027,826~~
~~12,130,517~~
Total assets less current liabilities
17,536,493
17,684,554
18,668,013
18,795,533
Net assets
17,536,493
17,684,554
18,668,013
18,795,533
The funds of the charity:
Unrestricted income funds
- Programme funds
201,741
103,748
950,711
871,676
- General funds
8,757,627
8,563,015
6,890,126
6,695,831
- Designated funds
6,475,122
6,500,268
6,640,187
6,665,016
Restricted income funds
2,102,003
2,517,523
4,186,989
4,563,010
Total charity funds
14
17,536,493
17,684,554
18,668,013
18,795,533
for the year ended 31 July 2023		 Notes
Charity
Group
Charity
Group
~~2023~~
~~2023~~
~~2022~~
~~2022~~
£
£
£
£
Fixed assets
Tangible assets
10
6,224,121
6,500,268
6,389,186
6,665,016
Investment in subsidiaries
11
251,001
-
251,001
-
6,475,122
6,500,268
6,640,187
6,665,016
Current assets
Debtors
12
3,796,913
3,005,096
2,552,245
2,450,666
Cash at bank and in hand
~~9,141,135~~
~~10,184,753~~
~~10,477,663~~
~~10,816,739~~
12,938,048
13,189,849
13,029,908
13,267,405
Creditors: falling due within one year
13
(1,876,677)
(2,005,563)
(1,002,082)
(1,136,888)
Net current assets
~~11,061,371~~
~~11,184,286~~
~~12,027,826~~
~~12,130,517~~
Total assets less current liabilities
17,536,493
17,684,554
18,668,013
18,795,533
Net assets
17,536,493
17,684,554
18,668,013
18,795,533
The funds of the charity:
Unrestricted income funds
- Programme funds
201,741
103,748
950,711
871,676
- General funds
8,757,627
8,563,015
6,890,126
6,695,831
- Designated funds
6,475,122
6,500,268
6,640,187
6,665,016
Restricted income funds
2,102,003
2,517,523
4,186,989
4,563,010
Total charity funds
14
17,536,493
17,684,554
18,668,013
18,795,533
for the year ended 31 July 2023		 Notes
Charity
Group
Charity
Group
~~2023~~
~~2023~~
~~2022~~
~~2022~~
£
£
£
£
Fixed assets
Tangible assets
10
6,224,121
6,500,268
6,389,186
6,665,016
Investment in subsidiaries
11
251,001
-
251,001
-
6,475,122
6,500,268
6,640,187
6,665,016
Current assets
Debtors
12
3,796,913
3,005,096
2,552,245
2,450,666
Cash at bank and in hand
~~9,141,135~~
~~10,184,753~~
~~10,477,663~~
~~10,816,739~~
12,938,048
13,189,849
13,029,908
13,267,405
Creditors: falling due within one year
13
(1,876,677)
(2,005,563)
(1,002,082)
(1,136,888)
Net current assets
~~11,061,371~~
~~11,184,286~~
~~12,027,826~~
~~12,130,517~~
Total assets less current liabilities
17,536,493
17,684,554
18,668,013
18,795,533
Net assets
17,536,493
17,684,554
18,668,013
18,795,533
The funds of the charity:
Unrestricted income funds
- Programme funds
201,741
103,748
950,711
871,676
- General funds
8,757,627
8,563,015
6,890,126
6,695,831
- Designated funds
6,475,122
6,500,268
6,640,187
6,665,016
Restricted income funds
2,102,003
2,517,523
4,186,989
4,563,010
Total charity funds
14
17,536,493
17,684,554
18,668,013
18,795,533
for the year ended 31 July 2023		 Notes
Charity
Group
Charity
Group
~~2023~~
~~2023~~
~~2022~~
~~2022~~
£
£
£
£
Fixed assets
Tangible assets
10
6,224,121
6,500,268
6,389,186
6,665,016
Investment in subsidiaries
11
251,001
-
251,001
-
6,475,122
6,500,268
6,640,187
6,665,016
Current assets
Debtors
12
3,796,913
3,005,096
2,552,245
2,450,666
Cash at bank and in hand
~~9,141,135~~
~~10,184,753~~
~~10,477,663~~
~~10,816,739~~
12,938,048
13,189,849
13,029,908
13,267,405
Creditors: falling due within one year
13
(1,876,677)
(2,005,563)
(1,002,082)
(1,136,888)
Net current assets
~~11,061,371~~
~~11,184,286~~
~~12,027,826~~
~~12,130,517~~
Total assets less current liabilities
17,536,493
17,684,554
18,668,013
18,795,533
Net assets
17,536,493
17,684,554
18,668,013
18,795,533
The funds of the charity:
Unrestricted income funds
- Programme funds
201,741
103,748
950,711
871,676
- General funds
8,757,627
8,563,015
6,890,126
6,695,831
- Designated funds
6,475,122
6,500,268
6,640,187
6,665,016
Restricted income funds
2,102,003
2,517,523
4,186,989
4,563,010
Total charity funds
14
17,536,493
17,684,554
18,668,013
18,795,533
for the year ended 31 July 2023		 Notes
Charity
Group
Charity
Group
~~2023~~
~~2023~~
~~2022~~
~~2022~~
£
£
£
£
Fixed assets
Tangible assets
10
6,224,121
6,500,268
6,389,186
6,665,016
Investment in subsidiaries
11
251,001
-
251,001
-
6,475,122
6,500,268
6,640,187
6,665,016
Current assets
Debtors
12
3,796,913
3,005,096
2,552,245
2,450,666
Cash at bank and in hand
~~9,141,135~~
~~10,184,753~~
~~10,477,663~~
~~10,816,739~~
12,938,048
13,189,849
13,029,908
13,267,405
Creditors: falling due within one year
13
(1,876,677)
(2,005,563)
(1,002,082)
(1,136,888)
Net current assets
~~11,061,371~~
~~11,184,286~~
~~12,027,826~~
~~12,130,517~~
Total assets less current liabilities
17,536,493
17,684,554
18,668,013
18,795,533
Net assets
17,536,493
17,684,554
18,668,013
18,795,533
The funds of the charity:
Unrestricted income funds
- Programme funds
201,741
103,748
950,711
871,676
- General funds
8,757,627
8,563,015
6,890,126
6,695,831
- Designated funds
6,475,122
6,500,268
6,640,187
6,665,016
Restricted income funds
2,102,003
2,517,523
4,186,989
4,563,010
Total charity funds
14
17,536,493
17,684,554
18,668,013
18,795,533
for the year ended 31 July 2023
£
6,224,121
251,001		 £
6,500,268
-		 £
6,389,186
251,001		 £
6,665,016
-
6,475,122 6,500,268 6,640,187 6,665,016
3,796,913
 3,005,096
 2,552,245
 2,450,666
~~9,141,135~~ ~~10,184,753~~ ~~10,477,663~~ ~~10,816,739~~
12,938,048
(1,876,677)		 13,189,849
(2,005,563)		 13,029,908
(1,002,082)		 13,267,405
(1,136,888)
~~11,061,371~~ ~~11,184,286~~ ~~12,027,826~~ ~~12,130,517~~
17,536,493 17,684,554 18,668,013 18,795,533
17,536,493 17,684,554 18,668,013 18,795,533
201,741 103,748 950,711 871,676
6,695,831
6,665,016
4,563,010
17,536,493 17,684,554 18,668,013 18,795,533

THE ACCOMPANYING NOTES ON PAGES 47 TO 56 FORM AN INTEGRAL PART OF THESE FINANCIAL STATEMENTS. APPROVED BY THE BOARD ON 27 DECEMBER 2023 AND SIGNED ON ITS BEHALF ON 27 DECEMBER 2023

Imam Qasim Rashid AHMAD

Trustee

ANNUAL REPORT 2023 45

----- Start of picture text -----
CONSOLIDATED STATEMENT
OF CASH FLOWS
----- End of picture text -----

for the year ended 31 July 2023

Cash flow statement
Net cash inflow from operating activities
Payments to acquire tangible fixed assets
Disposal of tangible fixed assets
Increase in cash in the year
Note to the cash flow statement
Reconciliation of changes in movement
in net funds to net cash inflow from
operating activities
Movement in net funds
Add: Depreciation
Decrease / (Increase) in inventories
Decrease / (Increase) in debtors
Increase / (Decrease) in creditors
Net cash inflow / (outflow) from operating activities
Analysis of change in net funds
Cash at bank and in hand		 Group
2023
£
(424,270)
(207,716)
-
(631,986)
(1,110,979)
372,464
-
(554,430)
868,675
(424,270)
Opening
balance
01 August
Cash flow
2022
movement
£
£
10,816,739
(631,986)		 Group
2022
£
(383,639)
(401,333)
-
(784,972)
(1,996,226)
372,770
-
1,099,774
140,043
(383,639)
Closing
balance
31 July
2023
£
10,184,753

The results for the year shown above all derive from continuing operations. There are no recognised gains or losses for the year other than those shown above. There are no material differences between the results for the year as stated above and those calculated on a historical cost basis.

The notes on pages 47 to 56 form an integral part of these financial ftatements.

46 ANNUAL REPORT 2023

----- Start of picture text -----
NOTES TO THE ACCOUNTS
----- End of picture text -----

for the year ended 31 July 2023

1 Accounting policies

a) Basis of preparation

The financial statements of the Charity, which is a public benefit entity under Financial Reporting Standard 102, have been prepared under the historical cost convention in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS102), the 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 (FRS102)) and the Charities Act 2011 and Companies Act 2006.

The Consolidated Statement of Financial Activities (SoFA) and Balance Sheet consolidate the Financial Statements of the Charity and it's subsidiary undertaking. The results of the subsidiary are consolidated on a line by line basis. No separate Statement of Financial Activities has been presented for the Charity alone as permitted by Section 408 of the Companies Act 2006. The Charity has also taken the exemption under FRS102 1.12(b) to not include a parent only cash flow statement in these accounts. The Charity also has taken advantage of the exemption contained in FRS8, ‘related party transactions, where disclosure is not required in consolidated financial statements of intra-group transactions and balances eliminated on consolidation

The Accounting Policies are consistent with the previous year. After reviewing the group’s forecasts and projections, the trustees (who are the directors for the purposes of company law) have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. The group, therefore, continues to adopt the going concern basis in preparing its consolidated financial statements.

b) Income

All incoming donations from individuals are included when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. All monetary donations and gifts are included in full in the statement of financial activities when received.

Gifts in kind are included as income and expenditure at market value discounted for the most prudent realisable amount.

Gift Aid claims are recognised when there is an entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Investment income represents profit on bank deposits

and is recognised when receivable.

c) Expenditure

Charitable expenditures are recognised in the year in which they are incurred on an accrual basis as and when a liability is incurred.

Charitable activities comprise those costs incurred by the charity in the delivery of its activities under its core objectives and services for its beneficiaries. It includes costs that can be allocated directly or indirectly necessary to support them.

Fundraising costs comprise costs incurred for generating donations and legacies from individuals and other incoming resources. They do not include the costs incurred in disseminating information to support the audit, legal advice and charitable activities.

Governance costs are those which relate to the provision of the governance infrastructure of the Charity. Included within this category are costs associated with the strategic management of the Charity’s activities and all Trustees’ costs. In accordance with FRS102, these costs are classified as Support Costs.

d) Amortisation and Depreciation

All fixed assets are initially recorded at cost. Depreciation is calculated to write off the cost of an asset, less its estimated residual value over the useful economic life on a straight-line basis as follows:

Goodwill over 5 years
Freehold Property over 50 years
Leasehold Property over the lease
term
Freehold and Leasehold Improvements over 10 years
Plant and Machinery over 4 years
Fixtures, Fittings and Equipment over 5 years
Motor Vehicles over 4 years

According to the SORP 2015 (10.23), as the useful life of the Goodwill cannot be estimated reliably the Charity decided to amortise it in five years.

e) Stocks

Stocks are valued at the affected prevailing rates at the end of the year. It consists of jewellery received for distribution to the needy during the year and distributed after the year-end.

47

ANNUAL REPORT 2023

for the year ended 31 July 2023

----- Start of picture text -----
NOTES TO THE ACCOUNTS
----- End of picture text -----

f) Taxation

i) Pension

The Charity has fully complied with the auto-enrolment legislation and all eligible employees are offered a Shariah compliant pension scheme through NEST. The charity contributes 3% of the salary to match the contribution paid by eligible employees.

The Charity is exempt from corporation tax on its charitable activities.

g) Fund Accounting

Unrestricted funds comprise those funds which may be used towards meeting the charitable activities at the discretion of the Trustees.

Restricted funds are only used for particular restricted purposes within the objects of the Charity.

Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

h) Foreign Currency

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currency are translated at the rates prevailing on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

48 ANNUAL REPORT 2023

----- Start of picture text -----
NOTES TO THE ACCOUNTS
----- End of picture text -----

for the year ended 31 July 2023

2
Donations and legacies
Received in UK
Received in Overseas
Gift Aid - tax claim
Gift in Kind received in UK
Gift in Kind received in overseas		 2023
Unrestricted
£
6,551,276
-		 2023
Restricted
£
9,759,415
1,876,692		 2023
Total
£
16,310,691
1,876,692		 2022
Unrestricted
£
6,324,213
-		 2022
Restricted
£
6,755,983
3,783,235		 2022
Total
£
13,080,196
3,783,235
6,551,276
712,598
-
-		 11,636,107
1,061,554
114,998
6,398,798		 18,187,383
1,774,152
114,998
6,398,798		 6,324,213
621,493
-
-		 10,539,218
810,831
119,398
4,707,867		 16,863,431
1,432,324
119,398
4,707,867
7,263,874 19,211,457 26,475,331 6,945,706 16,177,314 23,123,020

3 Primary and secondary school

2023
Unrestricted
£
Fees income
-
Less: Discount
-
-
Miscellaneous income
-
-
4
Investment and other income
2023
Unrestricted
£
Bank deposit profit
6,257
Service fee received
112,620
Exchange Rate Gain
-
Furlough Grant Income
-
Miscellaneous Income
144
119,021
5
Expenditure on
Raising funds
Operation of primary and secondary school
Charitable activities
Rehabilitation
Economic empowerment
Humanitarian relief
Education
Healthcare
WASH
Protection and care
Religious dues
Total Charitable activities
Total resources expended		 2023
Unrestricted
£
-
-		 2023
Restricted
£
2,409,299
(304,387)		 2023
Total
£
2,409,299
(304,387)		 2022
Unrestricted
£
-
-		 2022
Restricted
£
2,267,799
(235,631)		 2022
Total
£
2,267,799
(235,631)
-
-		 2,104,912
43,076		 2,104,912
43,076		 -
-		 2,032,168
63,606		 2,032,168
63,606
- 2,147,988 2,147,988 - 2,095,774 2,095,774
2023
Unrestricted
£
6,257
112,620
-
-
144		 2023
Restricted
£
-
-
-
-
-		 2023
Total
£
6,257
112,620
-
-
144		 2022
Unrestricted
£
2,944
96,313
17,136
893
-		 2022
Restricted
£
-
-
-
-
-		 2022
Total
£
2,944
96,313
17,136
893
-
119,021 - 119,021 117,286 - 117,286
Direct
costs
£
789,448
2,267,077
253,887
134,438
5,543,437
9,088,928
295,845
2,629,804
2,543,779
5,516,939		 Human
resources
£
264,813
57,108
12,261
4,734
268,055
294,609
20,547
171,986
171,643
297,153		 Support
costs
£
47,794
137,248
15,371
8,139
335,598
550,240
17,910
159,207
153,999
333,992		 Total
2023
costs
£
1,102,055
2,461,433
281,519
147,311
6,147,090
9,933,777
334,302
2,960,997
2,869,421
6,148,084		 Total
2022
costs
£
839,489
2,002,435
575,922
260,165
2,956,295
8,331,158
844,760
1,667,223
3,914,340
8,280,684
26,007,057 1,240,988 1,574,456 28,822,501 26,830,547
29,063,582 1,562,909 1,759,498 32,385,989 29,672,471

49

ANNUAL REPORT 2023

----- Start of picture text -----
NOTES TO THE ACCOUNTS
----- End of picture text -----

for the year ended 31 July 2023

5a Expenditure of raising funds

Expenditure on raising funds includes all expenditure incurred by Al-Khair Foundation to raise funds for its charitable activities. It comprises the cost of advertising, on-air fundraising appeals and educational and charitable programmes’ presentation, social media marketing, producing publications and printing and mailing materials and costs, direct staff and overhead costs and an appropriate allocation for related support costs.

5b Expenditure on charitable activities

Charitable activities include expenditure incurred in the execution of programmes through field offices and partner organisations in 29 countries around the world.

Allocation of support costs has been proportionate to the total of programme costs and corresponding thematic programme area.

6 Support costs

Office
Finance
Governance
costs
and IT costs
costs
£
£
£
Raising funds
43,096
3,065
1,633
Operation of primary and secondary school
123,759
8,801
4,688
Charitable activities
Rehabilitation
13,860
986
525
Economic empowerment
7,339
522
278
Humanitarian relief
302,615
21,519
11,464
Education
496,162
35,282
18,796
Healthcare
16,150
1,148
612
WASH
143,560
10,209
5,438
Protection and care
138,864
9,875
5,260
Religious dues
301,168
21,415
11,409
Total Support costs
1,586,573
112,822
60,103
7
Governance Costs
External Audit fee
Trustees travel
Legal and other costs
8
Staff cost and number of employees
The average monthly numbers of
employees in the UK during the year were:
Permanent
Part time
Supply
9
Employment costs
Gross Pay
Employer's national insurance
Pension costs
School teacher's remuneration are direct expenses and paid from school income (note 3 & 5)		 Office
costs
£
43,096
123,759
13,860
7,339
302,615
496,162
16,150
143,560
138,864
301,168		 Finance
and IT costs
£
3,065
8,801
986
522
21,519
35,282
1,148
10,209
9,875
21,415		 Governance
costs
£
1,633
4,688
525
278
11,464
18,796
612
5,438
5,260
11,409		 Total
2023
£
47,794
137,248
15,371
8,139
335,598
550,240
17,910
159,207
153,999
333,992		 Total
2022
£
21,828
88,693
24,293
10,837
127,230
362,302
35,677
71,248
163,721
350,360
1,586,573 112,822 60,103 1,759,498 1,256,189
2023
£
24,430
11,375
24,298		 2022
£
21,000
4,791
8,993
60,103 34,784
2023
£
36
28
27		 2022
£
38
34
28
2023
£
1,266,680
99,888
17,445		 2022
£
1,387,022
115,527
19,767
1,384,013 1,522,316
1,470,353 1,350,301

50 ANNUAL REPORT 2023

for the year ended 31 July 2023

----- Start of picture text -----
NOTES TO THE ACCOUNTS
----- End of picture text -----

Al-Khair Foundation UK has one staff member who is related to the Charity’s trustees in the current financial year. The costs relating to such staff is £31,645 (2022: £30,125) which includes the organisation’s national insurance and pension contribution.

In addition to full-time permanent staff, AKF employed temporary call centre staff at a cost of £385,352 (2022: £601,082), this was to service incoming calls for donation income mainly during Ramadan and Qurbani time.

The number of employees whose remuneration (wages and employer pension contribution) during the year amounted to over £60,000 was as follows:

2023 2022
Number Number
£60,001-£70,000 0 1

The highest paid individual in the organisation is the CEO who was paid £56,543 (2022: £56,613). The remuneration of the Chief Executive is set by the Board of Trustees; the remuneration of the Senior Management Team is set by the Chief Executive in consultation with the Chair of Trustees.

The key management personnel of the Charity are the trustees and the Senior Management Team. The short term employee benefits (as defined in FRS102 28.4: wages, pension and social security contributions) for the Senior Management Team for 2023 was £170,665 (2022: £199,306).

One member of the Board of Trustees received remuneration amounting to £29,465 (2022: £29,375) for his services under the required dispensation from the Charity Commission for executive duties as Executive Chairman of the Charity.

Expenses reimbursed to Trustees for travel undertaken on the Charity’s behalf amounted to £7,102 for 3 members (2022: £5,119 for 2 members). The Charity paid £2,709 (2022: £2,047) for Trustees’ Indemnity Insurance cover.

51

ANNUAL REPORT 2023

for the year ended 31 July 2023

----- Start of picture text -----
NOTES TO THE ACCOUNTS
----- End of picture text -----

10 Tangible fixed assets

Charity
Cost
At 01 August 2022
Additions
Disposals
As at 31 July 2023
Depreciation
At 01 August 2022
Charge for the year
Disposals
As at 31 July 2023
Net book values
As at 31 July 2023
As at 31 July 2022		 Freehold
Property		 Leasehold
Property &
Improvement		 Plant and
Machinery		 Fixtures
Fittings and
Equipment		 Motor
Vehicles		 Total
£
6,633,146
20,000
-		 £
1,262,128
-
-		 £
234,775
-
-		 £
1,060,216
73,206
-		 £
90,988
-
-		 £
9,281,253
93,206
-
6,653,146 1,262,128 234,775 1,133,422 90,988 9,374,459
1,035,940
163,115
-		 626,897
45,415
-		 234,775
-
-		 903,467
49,741
-		 90,988
-
-		 2,892,067
258,271
-
1,199,055 672,312 234,775 953,208 90,988 3,150,338
5,454,091 589,816 - 180,214 - 6,224,121
5,597,206 635,231 - 156,749 - 6,389,186
Group
Cost
At 01 August 2022
Additions
Disposals
As at 31 July 2023
Depreciation
At 01 August 2022
Charge for the year
Disposals
As at 31 July 2023
Net book values
As at 31 July 2023
As at 31 July 2022		 Freehold
Property		 Leasehold
Property &
Improvement		 Plant and
Machinery		 Fixtures
Fittings and
Equipment		 Motor
Vehicles		 Total
£
6,633,146
20,000
-		 £
1,532,664
-
-		 £
1,177,638
32,686
-		 £
1,452,604
101,736
-		 £
145,504
53,294
-		 £
10,941,556
207,716
-
6,653,146 1,532,664 1,210,324 1,554,340 198,798 11,149,272
1,035,940
163,115
-		 797,230
72,470
-		 1,081,364
42,412
-		 1,216,502
81,143
-		 145,504
13,324
-		 4,276,540
372,464
-
1,199,055 869,700 1,123,776 1,297,645 158,828 4,649,004
5,454,091 662,964 86,548 256,695 39,970 6,500,268
5,597,206 735,434 96,274 236,102 - 6,665,016

52

ANNUAL REPORT 2023

----- Start of picture text -----
NOTES TO THE ACCOUNTS
----- End of picture text -----

for the year ended 31 July 2023

11 Investment - in Subsidiaries

Channel I
(UK) Limited		 International
Television
Channel Ltd		 Runners
TV Ltd		 Total
2023		 Total
2022
£ £ £ £ £
Ordinary shares of £1 each 250,000 1,000
 1
 251,001
 251,001

Al-Khair Foundation owns the entire share capital of Channel I (UK) Limited, International Television Channel Limited and Runners TV Limited, all of which are incorporated in England and Wales.

12 Debtors and Prepayments

Trade Debtors
Gift Aid Receivable
Other Debtors
Amount Due from Subsidiary Undertakings
Prepayments		 Charity
2023
£
471,798
1,774,152
449,827
948,396
152,740		 Group
2023
£
500,798
1,774,152
577,406
-
152,740		 Charity
2022
£
374,765
1,432,318
443,394
232,655
69,113		 Group
2022
£
374,765
1,432,318
574,470
-
69,113
3,796,913 3,005,096 2,552,245 2,450,666

13 Creditors: amounts falling due within one year

Trade Creditors
Other Taxation and Social Security
Other Creditors and Accruals		 Charity
2023
£
1,342,170
54,267
480,240		 Group
2023
£
1,388,299
123,080
494,184		 Charity
2022
£
531,909
63,634
406,539		 Group
2022
£
614,382
75,873
446,633
1,876,677 2,005,563 1,002,082 1,136,888

53

ANNUAL REPORT 2023

----- Start of picture text -----
NOTES TO THE ACCOUNTS
----- End of picture text -----

for the year ended 31 July 2023

14 Restricted funds and Unrestricted funds

As at
01 August 2022
£
-
231,985
3,123,838
-
-
-
-
-
607,578
599,609		 Incoming
Resources
£
1,105,618
85,793
6,714,704
5,223,205
2,147,988
164,606
673,446
694,905
4,549,180
2,532,670		 Resources
Expended
£
(270,569)
(86,567)
(4,471,061)
(8,953,410)
(2,324,185)
(212,237)
(2,002,496)
(2,727,173)
(4,889,904)
-		 Transfers
£
(835,049)
-
(4,449,749)
3,730,205
176,197
47,631
1,329,050
2,032,268
533,406
(2,563,959)		 As at
31 July 2023
£
-
231,211
917,732
-
-
-
-
-
800,260
568,320
4,563,010 23,892,115 (25,937,602) - 2,517,523
871,676
6,695,831
6,665,016		 3,973,447
3,409,448
-		 (6,448,387)
-
-		 1,707,012
(1,542,264)
(164,748)		 103,748
8,563,015
6,500,268
14,232,523 7,382,895 (6,448,387) - 15,167,031
15
Net assets by funds
Tangible fixed assets
Net current assets		 Unrestricted
£
6,500,268
8,666,763		 Restricted
£
-
2,517,523		 Total
£
6,500,268
11,184,286
15,167,031 2,517,523 17,684,554

16 Analysis of change in net funds
Analysis of change in net funds Opening Closing
balance balance
1 August Cash flow 31 July
2022 movement 2023
£ £ £
Cash at bank and in hand 10,816,739 (631,986) 10,184,753

54 ANNUAL REPORT 2023

----- Start of picture text -----
NOTES TO THE ACCOUNTS
----- End of picture text -----

for the year ended 31 July 2023

17 Commitments

Commitments
Group and Group and
Charity Charity
2023 2022
Land and buildings £ £
Operating leases expiring
– within one year 17,000 17,000
– within two to five years 68,000 68,000
– over five years 1,037,000 1,054,000

18 Subsidiary companies

The Charity has three wholly owned subsidiaries. Channel I (UK) Limited, International TV Channel Limited and Runners TV Limited, which are all registered in England and Wales.

These subsidiaries broadcast Islamic educational and religious programmes on free-to-air channels under the name of “IQRA TV” and “IQRA Bangla” via SKY satellite. All activities of the subsidiaries have been consolidated on a line by line basis in the Statement of Financial Activities.

Total trading income
Cost of sales
Gross profit
Administrative expenses
Profit before charitable donations and taxation
Interest receivable
Profit before charitable donations and taxation		 2023
£
2,449,863
(2,166,618)		 2022
£
2,243,672
(1,982,170)
283,245 261,502
(283,245) (261,502)
- -
- -
- -

19 Contingent liabilities

There are no contingent liabilities at 31 July 2023 (2022: none)

20 Taxation

Al Khair Foundation is a registered charity and is not liable therefore to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities. The irrecoverable VAT is charged to its associated expenditure.

21 Pension costs

We comply fully with auto-enrolment legislation, from July 2014 enrolling new employees into a Group Personal Pension Plan NEST comprising an employer payment of 3% against a 5% employee contribution.

Contributions to the scheme for the year were £17,445 (2022: £19,767) and as at 31 July 2023, there were 35 members in the scheme (2022: 44).

55

ANNUAL REPORT 2023

for the year ended 31 July 2023

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NOTES TO THE ACCOUNTS
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22 Related party transactions

The Charity has taken advantage of the exemption given by FRS 102, Related Party Disclosures, from disclosing transactions with its wholly owned subsidiaries.

During the year ended 31 July 2023, the following Related Party Transactions were affected at the Charity,

The Charity donated £5,500 during the year (2022: £4,000) to Croydon Mosque and Islamic Centre (Reg. Charity 285030) where Shuaib Yusaf is both a Trustee of Croydon Mosque and Islamic Centre and also the CEO of the Charity. The Croydon Mosque also donated £4,000 to the foundation in the same financial year.

The Charity paid a membership subscription of £25,000 to the Muslim Charities Forum (an advocacy body for the Muslim segment of the charity sector). Shuaib Yusaf is a trustee of the Muslim Charities Forum and is also the CEO of the Charity.

The Charity entered into an agreement with PakAID (a UK Registered Charity) for the delivery of Water, Sanitation and Hygiene (WASH), and poverty reduction programmes in Pakistan. Two of the PakAID trustees (Aisha Chaudhry and Almas Iqbal) are also employees of the Charity.

As reported in Note (9), a salary of £29,465 is paid to Imam Qasim for duties as the Executive Chairman of the Charity.

Mrs Fatima Bukhari received salary payments amounting to £31,645 (2022: £30,125) during the year in respect of teaching and related services provided to Al Khair Primary School. Fatima Bukhari is the wife of Salman Bukhari, a trustee and director of Al Khair Foundation.

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ANNUAL REPOKf 21J13 57

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58 ANNUAL REPORT 2023