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2025-06-30-accounts

Company Registration Number - 06608585

The Charity Registration Number is :- 1128218

East Africa Welfare and Development Association

Report and Accounts

30 June 2025

East Africa Welfare and Development Association

Report and accounts for the year ended 30 June 2025

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 4
Independent Accountant's Report 7
Funds Statements:-
Statement of Financial Activities 9
Statement of Financial Activities - Prior Year statement 10
Movements in funds 11
Income and Expenditure account 12
Balance sheet 13
Notes to the accounts 14

East Africa Welfare and Development Association

Company Registration Number - 06608585

Trustees' Annual Report for the year ended 30 June 2025

The Trustees present their Report and Accounts for the year ended 30 June 2025, which also comprises the Directors' Report required by the Companies Act 2006.

Reference and administrative details

The charity name.

The legal name of the charity is:- East Africa Welfare and Development Association

The charity is also known by its operating name, East Africa Welfare and Development Association

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1128218

Legal structure of the charity

The charity is constituted as a company limited by guarantee, registered under the Companies Acts The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:-

72 Ansell House Mile End Road, Mile End London, E1 4UX

Telephone: (0)2077917491 Email Address: ewadalondon@hotmail.co.uk Web address: http://www.ewada.org.uk

The registered office of the charity for Companies Act purposes is the same as the operating address shown above.

1

East Africa Welfare and Development Association

Company Registration Number - 06608585

Trustees' Annual Report for the year ended 30 June 2025

The Trustees in office on the date the report was approved were:-

Mr Hassan Saed Adam, Mr Faisal Adam, and Mr Abdi-Fatah Adam.

The following persons served as Trustees during the year ended 30 June 2025 :-

The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.

Mr Hassan Saed Adam Mr Faisal Adam Mr Abdi-Fatah Adam

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

The principal activity of the charity is:

1)To provide or assist in the provision of facilities for their advancement of education and in the interests of social welfare for recreation or other leisure time activities of (principally) young people who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life. 2)To relieve poverty, sickness and distress and to advance education for the benefit of people in Somaliland (No activities taken in Somalia during the year) and the somali community in the UK.

The main activities undertaken in relation to those purposes during the year.

The East Africa Welfare and Development Association (EWADA) has undertaken a wide range of initiatives to support communities across East Africa. These include sponsoring teachers in regional schools, funding education and boarding costs for orphans, distributing Qurbani meat, and providing emergency and seasonal food supplies. EWADA has also delivered essential infrastructure projects such as constructing sanitary and toilet facilities in remote villages lacking basic amenities, as well as building new masjids and renovating existing ones.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

1- Teaching at orphan house

2

East Africa Welfare and Development Association

Company Registration Number - 06608585

Trustees' Annual Report for the year ended 30 June 2025

The main achievements and performance of the charity during the year.

Projects Delivered During the Year:

Teaching at Orphans’ Schools

As in previous years, EWADA continued to support Hufaz (students) in their studies, helping orphan children access education and guidance.

Qurbani Project

In collaboration with charity partners, EWADA once again carried out its Qurbani project, distributing fresh meat to some of the poorest individuals, many of whom rarely have the chance to eat meat. For some families, this is the only time in the year they are able to enjoy it.

As in previous years, the distribution reached underprivileged households across multiple regions of Somaliland.

Water Project

Somaliland faces severe drought almost every year, with devastating consequences for communities lacking clean water. Since its inception, EWADA has made access to safe drinking water a priority. The charity has invested in drilling deep water boreholes, specialised wells that draw from underground water reserves, to ensure long-term sustainability. In addition to building new boreholes, EWADA maintains existing ones to keep them operational for the communities that depend on them.

EWADA also runs its own fleet of water delivery trucks, which provide free daily water supplies to underserved areas. Beneficiaries include schools, hospitals, and mosques. In regions with a shallower water table, the charity digs wells and tube wells to create permanent, accessible water solutions.

Food Project

EWADA operates a year-round food initiative, with particular emphasis during the holy month of Ramadan. This project provides nutritious meals to both the wider public and orphaned students living in boarding schools, ensuring that vulnerable groups are consistently supported.

The difference the charity's performance during the year has made to the beneficiaries of the charity.

Ongoing drought, harsh weather conditions, and economic hardship have severely impacted communities in Somaliland, leading to the loss of livestock, reduced farming opportunities, and widespread displacement. As a result, many families have become internally displaced (IDPs), malnourished, and highly vulnerable.

In response, EWADA has continued to provide vital support throughout the year by delivering food and clean water to affected households. Across multiple regions, we have reached a significant number of beneficiaries, distributing essential supplies including food, water, meat, and clothing—particularly during the holy months of Ramadan and Hajj (Qurbani).

In addition, our educational programme for orphans continues to grow, offering both secular and religious education to nurture, empower, and equip the younger generation in Somaliland with the tools they need for a brighter future.

3

East Africa Welfare and Development Association

Company Registration Number - 06608585

Trustees' Annual Report for the year ended 30 June 2025

The degree to which the achievements and performance during the year have benefited wider society.

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

(1) Apart from the first charity trustees, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees.

(2) In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity.

Bankers Al Rayan Bank & Lloyds Bank Accountants Birchtree Sullivan Chareterd Certified Accountants

Financial review

The charity's financial position at the end of the year ended 30 June 2025

The financial position of the charity at 30 June 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Restricted Revenue Funds
Total Funds
Net (expenditure)/income
Unrestricted Revenue Funds available for the
general purposes of the charity		 2025
£
(24,741)
(8,995)
19,500
10,505		 2024
£
17,186
5,915
29,331
35,246

Financial review of the position at the reporting date, 30 June 2025 .

The trustees consider the financial performance by the charity during the year to have been satisfactory.

4

East Africa Welfare and Development Association

Company Registration Number - 06608585

Trustees' Annual Report for the year ended 30 June 2025

Policies on reserves.

East Africa Welfare and Development Association (EWADA) has a policy to maintain an appropriate level of capital reserves designed to secure the long term sustainability of the organisation and enable it to meet its financial obligations as and when they fall due without prejudicing the ability of EWADA to raise funding and commit expenditure to its objectives.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Employment of disabled persons

N/A

Third party indemnity provisions

N/A

Details of The Independent Examiner

Imran Asif FCCA

Member of Chartered Certified Accountants

Unit 301 Lock Studios 7 Corsican Square London E3 3YD

Statement of the Directors' and Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), .

In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

5

East Africa Welfare and Development Association

Company Registration Number - 06608585

Trustees' Annual Report for the year ended 30 June 2025

to presume that the charity will continue in business;

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

Method of preparation of accounts - Small company provisions

The financial statements are set out on pages 9 to 22.

The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)

These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

This report was approved by the board of trustees on 24 March 2026.

Mr Hassan Adam Director and Trustee

6

East Africa Welfare and Development Association

Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 30 June 2025

I report to the Trustees on my examination of the financial statements of the charitable company on pages 9 to 22 for the year ended 30 June 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 14.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 4, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

7

East Africa Welfare and Development Association

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

----- Start of picture text -----
Signed:-
----- End of picture text -----

Imran Asif FCCA - Independent Examiner

Chartered Certified Accountants

Unit 301 Lock Studios 7 Corsican Square London E3 3YD

This report was signed on 24 March 2026

8

East Africa Welfare and Development Association - Statement of Financial Activities for the year ended 30 June 2025

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 30 June 2025, as required by the Companies Act 2006)

Current year
Unrestricted
Funds
2025
£
Income & Endowments from:
Donations & Legacies
A1
32,190
Other
A5
1,046
Total income
A
33,236
Expenditure on:
Raising funds
B1
7,200
Charitable activities
B2
35,130
Other
B3
-
Total expenditure
B
42,330
Net (expenditure)/income for the year
(9,094)
Transfers between funds
C
(5,816)
Net income after transfers
A-B-C
(14,910)
(14,910)
Reconciliation of funds:-
E
Total funds brought forward
5,915
Total funds carried forward
(8,995)
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2025
£
109,595
-
109,595
-
125,242
-
125,242
(15,647)
5,816
(9,831)
(9,831)
29,331
19,500		 Current year
Total Funds
2025
£
141,785
1,046
142,831
7,200
160,372
-
167,572
(24,741)
-
(24,741)
(24,741)
35,246
10,505		 Prior Year
Total Funds
2024
£
159,528
-
159,528
11,222
130,693
427
142,342
17,186
-
17,186
17,186
18,060
35,246

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A Statement of Total Recognised Gains and Losses is included as a primary statement in these accounts.

All activities derive from continuing operations

The notes attached on pages 14 to 22 form an integral part of these accounts.

9

East Africa Welfare and Development Association - Statement of Financial Activities for the year ended 30 June 2025

East Africa Welfare and Development Association - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

Income from:
Donations & Legacies
A1
Total income
A
Expenditure on:
Raising funds
B1
Charitable activities
B2
Other
B3
Total expenditure
B
Net income for the year
Transfers between funds
C
Net income after transfers
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
Net movement in funds
SORP
Ref		 Prior Year
Unrestricted
Funds
2024
£
26,253
26,253
11,222
26,749
427
38,398
(12,145)
(9,881)
(22,026)
(22,026)
(1,390)
(23,416)

 Prior Year
Restricted
Funds
2024
£
133,275
133,275
-
103,944
-
103,944
29,331
9,881
39,212
39,212
19,450
58,662		 Prior Year
Total Funds
2024
£
159,528
159,528
11,222
130,693
427
142,342
17,186
-
17,186
17,186
18,060
35,246

All activities derive from continuing operations

A Statement of Total Recognised Gains and Losses is included in these accounts as a separate primary statement

The notes attached on pages 14 to 22 form an integral part of these accounts.

10

East Africa Welfare and Development Association - Statement of Financial Activities for the year ended 30 June 2025

Statement of Total Recognised Gains and Losses for the year ended 30 June 2025

(Deficit)/surplus for the year :-
Realised net Losses Foreign Exchange Difference
Income from operations before tax in the Statement of Financial Activites
Net Movement in funds before taxation
Funds generated in the year as shown on Statement of Financial Activities
Net excess of income over expenditure from operations before tax		 2025
£
(24,741)
-
(24,741)
(24,741)
(24,741)		 2024
£
17,613
(427)
17,186
17,186
17,186

The notes attached on pages 14 to 22 form an integral part of these accounts.

East Africa Welfare and Development Association - Resources applied in the year ended 30 June 2025 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA
Net resources available to fund charitable activities		 2025
£
(24,741)
(24,741)		 2024
£
17,186
17,186

The notes attached on pages 14 to 22 form an integral part of these accounts.

Movements in revenue and capital funds for the year ended 30 June 2025

Revenue accumulated funds

Unrestricted
Restricted
Funds
Funds
2025
2025
£
£
Accumulated funds brought forward
5,915
29,331
(9,094)
(15,647)
(3,179)
13,684
Prior Year Adjustment/Inter-fund transfer
(5,816)
11,632
Closing revenue funds
(8,995)
25,316
Summary of funds
Unrestricted
Restricted
and
Funds
Designated funds
2025
2025
£
£
Revenue accumulated funds
(8,995)
25,316
Recognised gains and losses before transfers		 Total
Funds
2025
£
35,246
(24,741)
10,505
5,816
16,321
Total
Funds
2025
£
16,321		 Last year
Total Funds
2024
£
18,060
17,186
35,246
-
35,246
Last Year
Total Funds
2024
£
35,246

The notes attached on pages 14 to 22 form an integral part of these accounts.

11

East Africa Welfare and Development Association - Statement of Financial Activities for the year ended 30 June 2025

East Africa Welfare and Development Association

Income and Expenditure Account for the year ended 30 June 2025 as required by the Companies Act 2006

Income
Income from operations
Gross income in the year before exceptional items
Exceptional items:
Foreign Exchange Difference
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Fundraising costs
Governance costs
Realised losses on disposals of social investments which are programme related
Foreign Exchange Difference
Total expenditure in the year
Tax on surplus on ordinary activities
Retained surplus for the financial year
Net income after tax in the financial year
Net income before tax in the financial year
Investment income		 2025
£
141,785
141,785
1,046
142,831
159,148
7,200
1,224
-
-
167,572
(24,741)
-
(24,741)
(24,741)		 2024
£
159,528
159,528
-
159,528
129,673
11,222
1,020
-
427
142,342
17,186
-
17,186
17,186

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 14 to 22 form an integral part of these accounts.

12

East Africa Welfare and Development Association - Balance Sheet as at 30 June 2025

Note
SORP
Ref
Current assets
B
Cash at bank and in hand
B4
Creditors: amounts falling due within
one year
11
C1
Net current assets
The total net assets of the charity
Restricted funds
Restricted Revenue Funds
16
D2
Unrestricted Funds
Unrestricted Revenue Funds
16
D3
Designated Funds
Total charity funds
The total net assets of the charity are funded by the
2025
2024
£
£
53,867
105,998
(43,362)
(70,752)
10,505
35,246
10,505
35,246
19,500
29,331
(8,995)
5,915
10,505
35,246
funds of the charity, as follows:-

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The member has not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 8.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Mr Hassan Adam

Trustee Approved by the board of trustees on 24 March 2026

The notes attached on pages 14 to 22 form an integral part of these accounts.

13

East Africa Welfare and Development Association

Notes to the Accounts for the year ended 30 June 2025

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Risks and future assumptions

The charity is a public benefit entity.

Policies relating to categories of income and income recognition.

Creditors and provisions

These are the amounts owing by the charity to creditors which are due to be paid within one year from the balance sheet date.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 The contribution of volunteers

The charity depends on the support of its volunteers, which is much appreciated. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

5 Staff costs and emoluments

Gross Salaries excluding trustees and key management personnel
Total salaries, wages and related costs		 2025
£
13,050
13,050		 2024
£
13,505
13,505

14

East Africa Welfare and Development Association

Notes to the Accounts for the year ended 30 June 2025

6 Defined benefit pension scheme

N/A

7 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

8 Heritage assets not included in the accounts

N/A

9 Investment pooling schemes and arrangements

N/A

10 This charity as a subsidiary of another organisation

N/A

11 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Trade creditors
Accruals		 2025
£
36,962
6,400
43,362		 2024
£
67,752
3,000
70,752

12 Revaluation reserve

At 1 July 2024
Transfers in the year
At 30 June 2025		 Current year
Unrestricted
Funds
2025
£
-
5,816
5,816		 Current year
Restricted
Funds
2025
£
-
-
-		 Current year
Total Funds
2025
£
-
5,816
5,816		 Prior Year
Total Funds
2024
£
-
-
-

15

East Africa Welfare and Development Association

Notes to the Accounts for the year ended 30 June 2025

13 Income and Expenditure account summary
At 1 July 2024
(Loss)/surplus after tax for the year
At 30 June 2025		 2025
£
35,246
(24,741)
10,505		 2024
£
18,060
17,186
35,246

14 No related party transactions

There were no transactions with related parties in the year.

15 Particulars of how particular funds are represented by assets and liabilities

At 30 June 2025
Current Assets
Current Liabilities
At 1 July 2024
Current Assets
Current Liabilities		 Unrestricted
funds
£
34,367
(43,362)
(8,995)
Unrestricted
funds
£
76,667
(70,752)
5,915		 Designated
funds
£
-
-
Designated
funds
£
-
-
-		 Restricted
funds
£
19,500
-
19,500
Restricted
funds
£
29,331
-
29,331		 Total
Funds
£
53,867
(43,362)
10,505
Total
Funds
£
105,998
(70,752)
35,246

16 Change in total funds over the year as shown in Note 15 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Restricted funds:-
Restriced Revenue Funds
Total restricted funds
Total charity funds		 £
5,915
5,915
29,331
29,331
35,246
Funds
brought
forward from
2024		 See Note 17
£
(9,094)
(9,094)
(15,647)
(15,647)
(24,741)
Movement in
funds in 2025		 £
(5,816)
(5,816)
5,816
5,816
-
Transfers
between
funds in 2025		 £
(8,995)
(8,995)
19,500
19,500
10,505
Funds
carried
forward to
2026

16

East Africa Welfare and Development Association

Notes to the Accounts for the year ended 30 June 2025

17 Analysis of movements in funds over the year as shown in Note 16

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Restricted funds:-
Restriced Revenue Funds		 Income
2025
£
33,236
109,595
142,831		 Expenditure
2025
£
(42,330)
(125,242)
(167,572)		 Other
Gains &
Losses
2025
£
-
-
-		 Movement
in funds
2025
£
(9,094)
(15,647)
(24,741)

Gains and losses are detailed in notes 0,0, 0, 0 and 0

18 Details of transfers between funds in the year as shown in Note 16

The transfers shown in note 16 above are:-

Inter-fund Transfer

2025 £ (5,816)

19 The purposes for which the funds as detailed in note 16 are held by the charity are:-

Unrestricted and designated funds:-

Unrestricted Revenue Funds

Unrestricted Revaluation Reserve Designated Revenue Funds Designated Fixed Asset Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.

N/A

N/A

Restricted funds:-

Restricted Fixed Asset Funds Restricted Revaluation Reserve

The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of the charity's assets.

20 Ultimate controlling party

The charity is under the control of its legal members.

17

East Africa Welfare and Development Association

Detailed analysis of income and expenditure for the year ended 30 June 2025 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

21
Donations and Legacies
Current year
Unrestricted
Funds
2025
£
Donations and gifts from individuals
31,895
-
-
-
-
-
31,895
Revenue grants from government and public bodies
295
295
Revenue grants and donations from non public bodies
-
-
-
-
-
-
-
-
Total Donations and Legacies
A1
32,190
22 Other income and gains
Current year
Unrestricted
Funds
2025
£
Summary of Realised Gains
1,046
Total other income
A5
1,046
Small donations individually less than £1000
Total donations and gifts from individuals
Best Tuition
Syed Hoque
Muslim Help
S N Begum
MI Mohamoud
Abdul Jama
Mohammad Rahman
Total public sector revenue grants
Muslim Charity
Total private sector revenue grants
Iqra International
P Ltd
Send a Little Hope
Gift Aid
Al Khidmat Welfare
Foreign Exchange Difference		 Current year
Restricted
Funds
2025
£
2,275
2,240
-
-
1,000
6,000
11,515
-
-
65,560
1,400
1,420
-
19,700
5,000
5,000
98,080
109,595
Current year
Restricted
Funds
2025
£
-
-		 Current year
Total Funds
2025
£
34,170
2,240
-
-
1,000
6,000
43,410
295
295
65,560
1,400
1,420
-
19,700
5,000
5,000
98,080
141,785
Current year
Total Funds
2025
£
1,046
1,046		 Prior Year
Total Funds
2024
£
47,997
2,500
11,250
9,500
-
-
71,247
1,432
1,432
81,617
2,592
1,519
1,121
-
-
-
86,849
159,528
Prior Year
Total Funds
2024
£
-
-

18

East Africa Welfare and Development Association

Detailed analysis of income and expenditure for the year ended 30 June 2025 as required by the SORP 2015

23 Expenditure on charitable activities - Direct spending

Current year
Current year
Unrestricted
Funds
Restricted
Funds
2025
2025
£
£
13,050
-
5,589
2,260
157
4,410
2,138
62,090
5,623
3,096
1,529
14,058
Teaching at School
189
9,713
School Projects
-
-
Bangladesh Flood Relief
(216)
1,711
-
-
-
-
184
21,904
-
-
Sanitary & Toilet Project
44
6,000
Total direct spending
B2a
28,287
125,242
24
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2025
2025
£
£
Volunteer costs
702
-
Administrative overheads
313
-
109
-
1,433
-
Professional fees paid to advisors other than the auditor or examiner
2,376
-
-
-
600
-
Financial costs
86
-
Support costs before reallocation
5,619
-
Total support costs
5,619
-
The basis of allocation of costs between activities is described under accounting policies
Telephone, fax and internet
Bank charges
Other legal and professional
Sundry expenses
Food
Water Supplies
Temporary Staff - Charitable Activities
Medical Project
Teaching & Boarding at orphans School
Qurbani Project
Taraweeh/Quran
House building & refurb
Masjid Project
Business Startups
Support costs for charitable activities
Travel and subsistence - volunteers
Stationery and printing
Consultancy fees
Accountancy fees other than examination or
audit fees		 Current year
Total Funds
2025
£
13,050
7,849
4,567
64,228
8,719
15,587
9,902
-
1,495
-
-
22,088
-
6,044
153,529
Current year
Total Funds
2025
£
702
313
109
1,433
2,376
-
600
86
5,619
5,619		 Prior Year
Total Funds
2024
£
13,505
4,199
26,646
44,045
8,073
10,183
-
6,215
-
500
6,110
5,041
801
-
125,318
Prior Year
Total Funds
2024
£
-
283
-
1,365
1,980
144
-
583
4,355
4,355

19

East Africa Welfare and Development Association

Detailed analysis of income and expenditure for the year ended 30 June 2025 as required by the SORP 2015

25 Other Expenditure - Governance costs

Current year
Unrestricted
Funds
2025
£
Independent Examiner's fees
1,224
Total Governance costs
1,224
26 Total Charitable expenditure
Current year
Unrestricted
Funds
2025
£
Total direct spending
B2a
28,287
Total support costs
B2d
5,619
Total Governance costs
B2e
1,224
Total charitable expenditure
B2
35,130		 Current year
Restricted
Funds
2025
£
-
-
Current year
Restricted
Funds
2025
£
125,242
-
-
125,242		 Current year
Total Funds
2025
£
1,224
1,224
Current year
Total Funds
2025
£
153,529
5,619
1,224
160,372		 Prior Year
Total Funds
2024
£
1,020
1,020
Prior Year
Total Funds
2024
£
125,318
4,355
1,020
130,693
27 Expenditure on raising funds and costs of investment management
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2025
2025
£
£
Cost of fundraising activities
7,200
-
Total fundraising costs
B1
7,200
-
28 Foreign Exchange Difference
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2025
2025
£
£
-
-
Total losses
B3
-
-
29 Total of other expenditure
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2025
2025
£
£
Total other expenses and costs
-
-
Total other expenditure
B3
-
-
Foreign Exchange Difference		 Current year
Total Funds
2025
£
7,200
7,200
Current year
Total Funds
2025
£
-
-
Current year
Total Funds
2025
£
-
-		 Prior Year
Total Funds
2024
£
11,222
11,222
Prior Year
Total Funds
2024
£
427
427
Prior Year
Total Funds
2024
£
427
427

20

East Africa Welfare and Development Association

Activity analysis of Income and expenditure for the for the year ended 30 June 2025

This analysis is classsified by activity and not by conventional nominal descriptions.

30 Analysis of income by activity

SOFA ref
Summary of Total Income, including the items above
Donations & Legacies
A1
Other income
A5
Total income as shown in the SOFA
A
Categories of income
Donations & Other Income
Activity		 2025
£
141,785
1,046
142,831
142,831		 2024
-
159,528
-
159,528
159,528

31 Analysis of charitable expenditure by activity

Activity

Foreign Exchange Difference
B2. Volunteer costs
B4. Administrative overheads
B6. Financial costs
Total Governance costs as detailed in
Note 25
A1. Expenditure on charitable
activities directly attributable to
activities
Summary of charitable costs by
activity
B5. Professional Fees
Total charitable expenditure		 Direct
costs
2025
£
Direct
costs
2025
£
-
-
153,529
153,529		 Support
costs
2025
£
Support
costs
2025
£
-
1,224
702
903
2,976
86
5,891		 Grant
funding of
activities
2025
£
Grant
funding of
activities
2025
£
-
-
-		 Total
2025
£
Total
2025
£
-
1,224
153,529
702
1,855
2,976
86
160,372		 Total
2024
£
Total
2024
£
427
1,020
125,318
-
1,648
2,124
583
131,120

The basis of allocation of costs between activities is described under accounting policies

The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 26

21

East Africa Welfare and Development Association

Activity analysis of Income and expenditure for the for the year ended 30 June 2025 Analysis of support and governance costs by charitable activities

Governance
Finance
Human
Activity
Resources
1,224
-
-
Analysis of non charitable expenditure by activity
Activity
Fundraising activities
Direct fundraising costs
Indirect fundraising costs:-
Governance costs
Other Expenditure - Governance costs as detailed in Note 25
Total non charitable expenditure
Total costs of Fundraising activities
Total non charitable expenditure
Governance cost		 Other
Overheads
-
Fundraising
activities
2025
£
7,200
-
Governance
costs
2025
£
1,224
2025
£
7,200
7,200		 Total
1,224
Fundraising
activities
2024
£
11,222
-
Governance
costs
2024
£
1,020
2024
£
11,222
11,222

32 Analysis of non charitable expenditure by activity

The breakdown of this expenditure by type of spending (ie by nominal classification and by fund) is detailed in note 29

22