**REGISTERED CHARITY NUMBER: 1130399** ## **WORLD HUMANITARIAN ACTION** FORUM **Report of the Trustees and Financial Statements for the Year Ended 30 April 2024** **for** **WORLD HUMANITARIAN ACTION FORUM (Working Name: Zakat House)** **Alphanumeric Accountants Limited LABS ATRIUM Chalk Farm Road London NW1 8AH** WORLD HUMANITARIAN ACTION FORUM IWorklDg Name.. Zakat House) Contents of the Flnanclal Slatemonts for the Year Endod 30 April 2024 t)escription Page Report of the Tru8tO08 Independent Examln•rfs Report Statsment of Flnanclal Activltl Balanco Sheet Note8 to th• Financl•l Ststsments 10 to 15 Detalled Statement of Flnanclal Actlvlties 16 WORLD HUMANITARIAN ACTION FORUM Iworklng Name.. Zakat House) Report of the Tnrnt••• for the Year Ended 30 April 2024 The trustees present their rewrt wrth the finanual statements of the tharity for the year ended 30 April 2024. The trustees have adopted the provisions of Accounts'ng and Reporting by Charits'es.. Statèment of Recommended Prathce applicable to chanlies preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (8ff8ctive 1 January 20191. The trustèes confim that they have complied wrth the duty in SeCtiC￿ 17(5) of 2011 Charibes Act. T1￿ trustees have had regard to Charity Commtssion guidan￿ on publtc benefft. OBJECTIVES AND ACTIVITIES ObJoctlve8 and alms The main objecti've of INorld Humanitarian Action Forum is to.. Promote the efficiency and &fféctNeness ofcharities and effiuent use ofcharity resour￿ in any part oflhe wortd by Providing information, guidan￿. training. technical and professional SUPFlQrt and assistance to NGOS, charities and other organisalions established to further charitable purpos8S. Providing them with affordable office space and addikn.onal support servi¢%s. 2. Such charitable purposes as are exdusi¥*ty tharitsble acconjing io the laws of England and Wales as the trustees may from time lo lime determine. Public beneflt In seth'ng out our otyecb'ves and planning our activits'es the Trustees havé given careffijl consideration to the Charity Commission's guidance on public tenefit. The main focus of our ath'vities is intended to convene and support humanitsllan stakeholders, building eviden￿ and common ground for reducing inequalitses and injusti￿. ACHIEVEMENT AND PERFORMANCE Charitabl• acllviti In this past year, the Wortd Humanitarian Acb'on Forwn IIThAF) continued its commitrnent to amplifying the vol￿5 of local organisations with the aim to betterwoddwide humanitarian polioes and praclir*s We woiked hard to convene and support humanitanan slakeholder5. buikling e￿den￿ and common ground for redurAng inequalities and injustices. The following is a brièf summary of the activits'es during the fiscal year.. Natural dl ter re8 Morocco Earthquake - Sgptsmber 2023 A seminar on the earthquake in Morocco and its wide-fdnging impacts was held with intemalional 8xperts and local participants in attendance. The seminar aimed to address the urgent néed for an effecti¥t response to the disaster and enctyJrag8d discussions on important topics. Thesè indud8d immediate relief efforts, long-temi recnvery plans and the overall impact of the earthquake on the affectsj communitses. The online meeting, attended by 50 participants, was organised to improve ¢J)oFeration, coordination. and participab.on be￿een local civil society organisations and internatsonal organtsations. Partiapants shared best practices for d15aster response, stressing the importance of working tcgether to make the best use of resources and avoKI fepeabng efforts. The seminar also offered a platform for sharing exwriences and lessons leamed from pr8vious disaslers. giving attendees usefvl insights for handling the current crisis more effectively. The exchangé of knO￿edge and experbse among the attendees aiméd to buihj a stronger framewoth for dealing with, nol only the immediate. but also the aftermath of the earthquake. Page 1 **WORLD HUMANITARIAN ACTION FORUM (Working Name: Zakat House)** **Report of the Trustees for the Year Ended 30 April 2024** ## - _Libya floods September 2023_ Following the catastrophic Storm Daniel, which devastated the city of Derna, WHAF promptly organised a series of online consultations and meetings. These sessions aimed to assess the situation on the ground and identify gaps in the ongoing response efforts. The discussions primarily focused on pinpointing the challenges and capacity constraints faced by local organisations, ensuring that the immediate needs of the affected communities were met effectively. Through these consultations, WHAF recognised the urgent need for enhanced training and support for local humanitarian teams and individuals. Consequently, WHAF developed a comprehensive training program, delivered by international experts from within WHAF's extensive regional network. This program was designed to equip local responders with the necessary skills and knowledge to handle the crisis more effectively The training modules covered a wide range of crucial topics including humanitarian principles and standards, emergency rescue operations. media standards, psychosocial needs and support and organisational procedures. Each module aimed to address specific areas of need identified during the consultations, ensuring a well-rounded and practical approach to disaster response. The training program successfully trained 123 trainees in two batches. This initiative was carried out with the involvement of a local partner, the Tripoli Civil Society Commission, which played a vital role in organising and facilitating the training sessions. To support this training program, WHAF produced a detailed training manual that includes all the materials used during the sessions. This manual also incorporates transcripts of the training sessions, which were broadcast live on YouTube, providing an accessible resource for future reference. The manual is designed to serve as a valuable tool for preparedness and emergency response, offering guidance and best practices that can be utilised in similar situations. ## **Conflict Response** ## _Sudan_ WHAF's humanitarian response for Sudan began in response to the outbreak of armed conflict on 15th April 2023. WHAF organised two consultation meetings to address various aspects of humanitarian response. Recognising the urgent need for coordinated humanitarian efforts, the main objective of the workshops was to facilitate partnerships between local NGOs operating in Sudan and regional and international humanitarian partners. The initiative placed a strong emphasis on advocacy and raising awareness about the situation in Sudan, fostering partnerships, promoting local leadership, and enhancing coordination. The aim was to make a significant contribution to strengthening the broader humanitarian response in Sudan. The meetings were attended by approximately 120 participants representing local, regional, and international NGOs. The findings and discussions from these meetings were widely shared on international humanitarian platforms, ensuring that insights and recommendations from Sudanese stakeholders were integrated into global discourse on humanitarian response strategies. ## _Gaza Humanitarian Response_ In response to the ongoing conflict in Gaza. and in partnership with the International Islamic Charitable Organisation (IICO), WHAF convened a meeting with regional humanitarian actors and NGOs on the 6 November 2023 with the objective of supporting coordination efforts to develop a mutually agreed advocacy statement. The Red Cross and the Red Crescent Societies of Iraq, Jordan and Qatar participated. ICRC, Islamic Relief Worldwide, Human Appeal, AI-Khair Foundation and Action for Humanity also participated in this meeting. Participants unanimously called for a ceasefire, the opening of the Rafah Crossing for an increased and unimpeded flow of humanitarian aid and for International Humanitarian Law to be upheld. Participants also called for the protection of civilians and humanitarian aid workers and for enhanced facilities including hospitals. The participants desired sustained coordination efforts and a number of regional actors asserted their readiness to receive medical evacuations from Gaza. The meeting was attended by 70 participants. Page 2 ## **WORLD HUMANITARIAN ACTION FORUM** **(Working Name: Zakat House)** ## **Report of the Trustees for the Year Ended 30 April 2024** ## ————— **Research and Advocacy** - _Promoting Collaboration and Challenging Inequitable Systems Exploring Partnerships Between Diaspora and Domestic Actors for Humanitarian Initiatives and Beyond._ Between July and November 2023 the World Humanitarian Action Forum (WHAF) conducted a series of consultations, supported by the British Red Cross, that sought opinions on the involvement of diaspora humanitarians in aid sector reform. A pre-consultation questionnaire was circulated to all participants prior to the opening session, along with the main research question as well as suggestions and expectations for outcomes. These, together with the informant interviews, helped shape the structure of the opening session and gave us some early insights on perceptions. The online opening session of the consultation took place on 12 September 2023 and consisted of four speaker-led sessions on: diaspora perspectives; local / Global South perspectives: solidarity and working together and strengthening the pillars (relationships). Ten speakers presented different and, at times, differing perspectives and considerations. It was attended by 132 participants from 32 countries. A total of 51 participants attended the focus group discussions on Somalia, Syria and Pakistan. The concluding report that analysed participant perspectives called for collaboration between domestic and diaspora actors to be defined by them, cautioning that the space to do so is not appropriated by the international aid system. The findings further demonstrated that diaspora and domestic actors wish to work together, and that they wish to do so in a way that is locally led, with autonomy, and exploring direct support for solutions that originate from the Global South. - _Launch of the Book: lntemational Humanitarian Action The New Call_ This book documents the proceedings of the "Dimensions of International Humanitarian Work Forum" held in Istanbul in July 2022. WHAF compiled the valuable lectures and presentations from distinguished scholars, trainers, experts, and humanitarian leaders into this Humanitarian Book. The book serves as a key reference for humanitarian professionals, offering theoretical insights, practical advice, academic research, real-world case studies, and actionable strategies. Available for purchase online and in bookstores, it ensures broad accessibility. The online book launch event on March 1st 2024 attracted around 70 participants from the Arab world, featuring discussions, interactive sessions and networking opportunities. The event highlighted the book's potential impact and fostered a sense of community among humanitarian workers, academics, and policy-makers. ## **Training and mentoring** _Training workshops in Dahuk, Kurdistan_ In July 2023 WHAF, in partnership with Mehad, and other local organisations in Kurdistan, hosted a two-day consultation workshop in Dahuk. The event was attended by local and international NGOs active in the region. The workshop focused on key themes such as motivators for building effective strategies for humanitarian organisations, as well as mechanisms for planning, networking, and capacity development. Additionally, the workshop facilitated networking opportunities, enabling participants to establish valuable connections and partnerships. This was particularly beneficial for local organisations seeking to expand their reach and impact through collaboration with international counterparts. The event also included capacity-building sessions, aimed at enhancing the skills and knowledge of participants. thereby empowering them to implement more effective and sustainable strategies within their organisations. Approximately 60 participants attended, representing local organisations in Kurdistan, including Syrian, Kurdish, Iraqi, and international NGOs Page 3 **WORLD HUMANITARIAN ACTION FORUM (Working Name: Zakat House)** **Report of the Trustees for the Year Ended 30 April 2024** ## - _Inspire program Learning through Knowledge_ In collaboration with Islamic Relief Canada, this program aims to inspire volunteers by organising humanitarian trips overseas and through mentorship services provided by Dr Hany El Sanna, the Chairman of WHAF. The objective of the program is to provide mentorship to Islamic Relief staff, volunteers, local teams, and communities, aligning with the shared mission of nurturing change makers within the program. Each trip involves a group of around 25 youth, accompanied by staff and volunteers from Islamic Relief offices. The program includes reminders, visits, lectures, Q&A sessions, and various activities designed to develop the youth as future leaders and advocates for change. These activities aim to inspire and engage them in meaningful discussions, empowering them with the knowledge and experiences needed to fuel their passion for human rights and humanitarian principles. During the year Inspire trips were organised to: Pakistan: November 2023 Turkey: August 2023 South Africa: May 2024 ## **Hardship Project:** ## ———— WHAF embarked upon a project with Islamic Relief Worldwide (IRW) to provide hardship support to orphan families. 203 were direct beneficiaries of this project with 300 being indirect beneficiaries of this initiative. The focus was on sponsored orphans already supported through IRWs Orphans Support Program in Afghanistan, Ethiopia, Indonesia, Jordan, Mali, Niger, Somalia and Yemen in order to provide health, education, livelihood, and medical support. A student and a person suffering from cancer were also provided hardship support. ## **The COVID 19 Pandemic** The COVID 19 pandemic is still having an effect on the fundraising activities for WHAF. We have this past year hosted limited face to face workshops and consultations with the majority still being virtual presentations. Sponsorships for workshops and consultation are still not back to pre-pandemic levels. This is being attributed to the ongoing war in Ukraine, the new war in Gaza and the ongoing cost of living crisis. Also, the new norm of being able to work from home has created an abundance of office space and desks in London which has had a tremendous effect on the price per desk we can request. For our small office space at Zakat House the economies of scale do not kick in and so the attractiveness of being able to offer desks in a small cosy Mews has evaporated. We are still hosting a couple of Charities at Zakat House who continue to thrive in their work. ## **FUTURE PLANS 2024 • 2025** SS WHAF will continue advocating for greater humanitarian impact through the call for increasing support for local organisations. WHAF will ensure they continue to assume a central role in our forums and initiatives, shaping resulting policy level recommendations. The following initiatives are being planned: ## _Islamic Social Finance Forum_ The 2 -Day Forum on Islamic Social Finance, planned in November 2024, is a pivotal component of a larger research endeavour that will be undertaken by the World Humanitarian Action Forum (WHAF) and its partners. This initiative aims to conduct an in-depth analysis of Islamic Social Finance, with a particular focus on Zakat, within the context of contemporary global dynamics. ## _Consultation workshops in Afghanistan_ The workshops, which are planned to be held in different provinces of Afghanistan in the second half of 2024, will aim to primarily showcase the positive impact of Afghanis' societal contributions, both domestically and internationally. This will create a sense of pride and admiration for Afghanistan's civic engagement efforts. Additionally, it will be an opportunity to highlight local needs and priorities, which can inform future interventions and programs. ## - _Diaspora Domestic collaboration for improved humanitarian outcomes_ This initial 3 year programme continues to build on the World Humanitarian Action Forum ·s recent work examining the role of diaspora or diaspora led humanitarian actors in connection with conversations and efforts towards aid sector reform. The consultation process, and resulting report affirmed the desire of participants (domestic and diaspora actors) to work Page4 **WORLD HUMANITARIAN ACTION FORUM (Working Name: Zakat House)** ## **Report of the Trustees for the Year Ended 30 April 2024** together, raising numerous suggestions for what this might look like and highlighting multiple areas of interest for continued discussion and exploration. ## **FINANCIAL REVIEW** ## **Reserves policy** The trustees have resolved to establish reserves to provide for future activities, and to provide funding for the expected expenditure for three months (3) ahead. The policy on reserves is that the existing assets are retained to produce income which is wholly utilised to support existing activities. There is no intention in the long term to either increase or reduce the capital significantly. This policy is justified in that it is necessary to preserve income at the present levels in order to maintain the activities of the charity. The board of trustees are satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund. The trustees consider the cash at bank, and of the total available, have kept £350,000 as investment funds and kept in a separate saving bank account. Zakat House's goal is to safeguard these funds and invest them for buying another property so as to generate income for the Charity for long term returns. At the time of drafting of this report the Trustees have reviewed, online, more than 80 properties in the Birmingham area, flats and houses, visited 19 such properties and gave offers on 5 such properties. At the time of writing this report none of the offers have been accepted and the Trustees continue their search for suitable properties. These funds are the left over funds from the donation received to purchase the current Zakat House property which is already generating a rental return. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The Charity's Constitution is the Charity's governing document. In April 2023, the Trustees resolved to add another objective to the CIO, after receiving formal consent from the Charity Commission. This additional object reads as follows: "Such charitable purposes as are exclusively charitable according to the laws of England and Wales as the trustees may from time to time determine" and has been added to the Constitution of the Charity. At an EGM of the members on 23 August 2021 a Special Resolution was duly passed which changed the name of the Charity from Zakat House to the World Humanitarian Action Forum. The old name of Zakat House was also registered as a working name of the Charity. Also, at an EGM of the members on 23 August 2021 a Special Resolution was duly passed which approved the conversion of the Company to a Charitable Incorporated Organisation (CIO). The process to convert was completed on the 11 January 2022 when the Charity Commission approved the conversion of the Charity from a Company to a Charitable Incorporated Organisation. Previously, the charity was constituted as a company limited by guarantee. The directors of the company were also trustees of the charity. ## **Recruitment and appointment of new trustees** Trustees are appointed according to their relevant skills, knowledge and experience and based on the current operational climate and needs. Quality, characteristics and qualifications are essential when selecting members of the board of the trustees. ## **Induction and training of new trustees** The induction of new Trustees would include an explanation of the function of the Board of Trustees and appointing a mentor for the new member to the Board of Trustees. An overview of the organisation and its activities is provided. On­ going appropriate training is recommended. ## **Risk management** The Trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks. Page 5 ## **WORLD HUMANITARIAN ACTION FORUM (Working Name: Zakat House)** ## **Report of the Trustees for the Year Ended 30 April 2024** ## **REFERENCE AND ADMINISTRATIVE DETAILS** **Registered Charity number** 1130399 ## **Registered office** 6 Whitehorse Mews 37 Westminster Bridge Road London SE17DQ ## **Trustees** Dr H A G El Sanna S Saeed J A Leach S Ashraf H Patel ## **Independent Examiner** Alphanumeric Accountants Limited LABS **ATRIUM** Chalk Farm Road London **NW1** 8AH Approved by order _of_ the board of trustees on 30 September 2024 and signed on its behalf by: Dr H A G El Sanna - Trustee Page6 ## **Independent Examiner's Report to the Trustees of WORLD HUMANITARIAN ACTION FORUM** I report on the accounts of World Humanitarian Action Forum for the year ended 30 April 2024, which are set out on pages 8 to 15. ## **Respective Responsibilities of Trustees and Examiner** The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 and that an independent examination is required. It is my responsibility to examine the accounts under section 145 of the Charities Act; to follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the Charities Act and to state whether particular matters have come to my attention. ## **Basis of Independent Examiner's Report** My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently, no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: 1. Which gives me reasonable cause to believe that, in any material respect, the general requirements to keep accounting records in accordance with section 130 of the Charities Act, and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities (Accounts and Reports) Regulations 2008 have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## Alphanumeric Accountants Limited LABS ATRIUM Chalk Farm Road London NW1 8AH Date: **3** _**o**_ **q "t l** \ Page 7 ## **WORLD HUMANITARIAN ACTION FORUM (Working Name: Zakat House)** ## **Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 30 April 2024** |||||30.4.24|30.4.23| |---|---|---|---|---|---| |||Unrestricted|Restricted|Total|Total| |||fund|funds|funds|funds| ||Notes|£|£|£|£| |**INCOME AND ENDOWMENTS FROM**|||||| |Donations and legacies||6,467|290|6,757|2,099| |**Charitable activities**|||||| |Services to Other Charities|||||30,000| |Leadership Development Trainings||27,142||27,142|20,700| |Syria Conference|||||26,836| |Humanitarian Conference|||||4,941| |The British Red Cross Diaspora Project|||24,348|24,348|| |TTF for Hardship Project|||50,000|50,000|| |IRW For Libya Humanitarian Aid Workers Training|||25,609|25,609|| |Al Khair Foundation For Trainings|||5,000|5,000|| |Humanitarian Book Project|||4,010|4,010|| |TTF(Humanitarian Book)|||3,000|3,000|| |Other trading activities|2|30,120||30,120|25,025| |Investment income|3|4,207||4,207|764| |**Total**||67,936|112,257|180,193|110,365| |**EXPENDITURE ON**|||||| |**Raising funds**|||||| |Raising donations and legacies||123|93|216|216| |||123|93|216|216| |**Charitable activities**|||||| |Ramadan Campaign|||60||| |Services to Other Charities||73,176||73,176|77,895| |Yemen online workshop for local NGOs|||||1,801| |Zakat (Distribution of Hardship Allowance to Orphan|||||| |Families - Ramadan Campaign)|||2,198|2,198|| |Support for HR and Admin|||15,000|15,000|15,000| |Syria Conference|||||31,836| |Humanitarian Conference|||||4,941| |The British Red Cross Diaspora Project|||24,349|24,349|| |TTF for Hardship Project|||50,000|50,000|| |IRW For Libya Humanitarian Aid Workers|||20,284|20,284|| |Training|||||| |Al Khair Foundation For Trainings|||5,000|5,000|| |TTF (Humanitarian Book)|||1,141|1,141|| |**Total**||73,299|118,125|191,424|131,689| |**NET INCOME/(EXPENDITURE)**||(5,363)|(5,868)|(11,231)|(21,324)| |**RECONCILIATION OF FUNDS**|||||| |Total funds brought forward||1,159,110|17,161|1,176,271|1,197,595| |**TOTAL FUNDS CARRIED FORWARD**||1,153,747|11,293|1,165,040|1,176,271| The notes form part of these financial statements Page 8 ## **WORLD HUMANITARIAN ACTION FORUM (Working Name: Zakat House)** ## **Balance Sheet 30 April 2024** |**Balance Sheet**
**30 April 2024**|||||| |---|---|---|---|---|---| |||||30.4.24|30.4.23| |||Unrestricted|Restricted|Total|Total| |||fund|funds|funds|funds| ||Notes|£|£|£|| |**FIXED ASSETS**|||||| |Tangible assets|7|747,277||747,277|777,798| |**CURRENT ASSETS**|||||| |Debtors|8|1,980||1,980|1,225| |Cash at bank and in hand||409,893|11,293|421,186|403,499| |||411,873|11,293|423,166|404,724| |**CREDITORS**|||||| |Amounts falling due within one year|Amounts falling due within one year
9|(5,403)||(5,403)|(6,251)| |**NET CURRENT ASSETS**||406,470|11,293|417,763|398,473| |**TOTAL ASSETS LESS CURRENT LIABILITIES**|**TOTAL ASSETS LESS CURRENT LIABILITIES**|1,153,747|11,293|1,165,040|1,176,271| |**NET ASSETS**||1,153,747|11,293|1,165,040|1,176,271| |**FUNDS**|10||||| |Unrestricted funds||||1,153,747|1,159,110| |Restricted funds||||11,293|17,161| |**TOTAL FUNDS**||||1,165,040|1,176,271| ## **TOTAL FUNDS** The financial statements were approved by the Board of Trustees and authorised for issue on 30 September 2024 and were signed on its behalf by: H A G El Sanna - Trustee The notes fomi part of these financial statements Page 9 WORLD HUMANITARIAN ACTION FORUM Iworklng Name: Zakat House) Notos to the Flnanclal Statements for the Yoar Ended 30 April 2024 ACCOUNTING POLICIES Basls of preparfng the flnanclal ststements The financial statements of the CIO, which is a public benefit entity under FRS 102, have been prepared in a￿rdan￿ with the Charities SORP {FRS 1021 'Accounting and ReF)Orting by Charities.. Statement ol Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,. The financial statements havé baen prepared und6r thè historical cost convention. Incomo All income is recogniséd in the Statement of Financial Acbvitrès On￿ the charity has entitlement to the fvnds. it is probable Ihat the income will be re￿iVed and the amount can be rneasu￿d reliably. Expenditurè Liabilities are recoJnised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, il is probable that a transfer of economic beneffts will be required in settlement and the amount of the obligation can be measLtred reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost relaled to the category. Where costs cannot be d1￿CtlY attributed to parts"cular headings they have been allocated to aclivrties on a basis consistent with the use of resour￿$. Grants offered subject to conditions which have not been met at the year end date are noted as a commitmenl bul not accrued as expenditure. Allocatlon and apportlonmfrnt of costs The methods and pnnciples for the allocation and apportionment of all costs be￿een the different activity categories of resourcès set out above are.. Staffing costs and related expenses On the basis ol salary costs and estimated time spent on different activities Premises costs and related expenses On the basis consislenl with the use of ￿sOUrC￿S. Tanglble flxed assets Depreciation is provided al the following annual rates in order to write off each assèt ovèr its 8Stimated useful life. Freehold property Improvements to property Plant and machinery Fixtures and fittings 2°A on cost 10% on cost 25% on cost 20% on reducing balance Taxatlon Thè charty is exempt from corporab'on tax on its charitable adivities. Fund accounting Unrestricted funds can ￿ usèd in accordanc8 with thè charitable obj8Ctiv6s at the discretion of the trustees. Restrided funds can only be used for particular restricted pulposes wrthin the objecls of the charity. Restriction5 arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the natur8 and purpose of each fijnd is included in th8 not8S to the financial statements. Penslon costs and othèr post-rèlirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Actiw1￿$ in the period to which they relate. Exceptlonal In¢om• All exceptional income is included on the Statement of Financial Ach'vities when the charity is legally entitled lo th6 income and the amount can be quantified with reasonable accuracy. Page 10 Continued... **WORLD HUMANITARIAN ACTION FORUM (Working Name: Zakat House)** ## **Notes to the Financial Statements • continued for the Year Ended 30 April 2024** ## **2. OTHER TRADING ACTIVITIES** |**2.**|**OTHER TRADING ACTIVITIES**||| |---|---|---|---| |||30.4.24|30.4.23| |||£|£| ||Rental Income|30,120
———E—|25,025
=S=S———————| |**3.**|**INVESTMENT INCOME**||| |||30.4.24|30.4.23| |||£|£| ||Deposit account interest|4,207
—|764
as| ## **4. NET INCOME/(EXPENDITURE)** Net income/(expenditure) is stated after charging/(crediting): ||30.4.24|30.4.23| |---|---|---| ||£|£| |Depreciation - owned assets|30,521|34,948| |Independent examiner's fee|1,800|1,800| ## **5. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 30 April 2024 nor for the year ended 30 April 2023. ## **Trustees' expenses** The trustees' expenses are in relation to the travel cost of trustees to attend the charity's meetings. These are included in travel expenses. ## **6. STAFF COSTS** The average monthly number of employees during the year was as follows: |The average monthly number of employees during the year was as follows:|The average monthly number of employees during the year was as follows:|| |---|---|---| ||30.4.24|30.4.23| |Administration|1|1| |Project managers||1| ||4|2| No employees received emoluments in excess of £60,000. ## **7. TANGIBLE FIXED ASSETS** |**TANGIBLE FIXED ASSETS**|**TANGIBLE FIXED ASSETS**||||| |---|---|---|---|---|---| |||Improvements||Fixtures|| ||Freehold|to|Plant and|and|| ||property
£|property
£|machinery
£|fittings
£|Totals
£| |**COST**|||||| |At 1 May 2023 and|||||| |30 April 2024|876,950
————|118,750
—————|4,028
————|53,607
———|1,053,335
—| |**DEPRECIATION**|||||| |At 1 May 2023|140,312|83,125|4,028|48,072|275,537| |Charge for year|17,539|11,875||1,107|30,521| |At 30 April 2024|157,851|95,000|4,028|49,179|306,058| |**NET BOOK VALUE**|||||| |At 30 April 2024|719,099
—|23,750
—|—|4,428
=OS|747,277
———| |At 30 April 2023|736,638
—————|35,625
=|——_—_—_=_|5,535
——|777,798
=—__| continued ... Page 11 **WORLD HUMANITARIAN ACTION FORUM (Working Name: Zakat House)** **Notes to the Financial Statements - continued for the Year Ended 30 April 2024** ## **8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |**8.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||| |---|---|---|---|---| ||||30.4.24|30.4.23| ||||£|£| ||Prepayments and accrued income||1,980|1,225| |**9.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||| ||||30.4.24|30.4.23| ||||£|£| ||Other creditors||3,603|4,451| ||Accruals and deferred income||1,800|1,800| ||||5,403|6,251| ||||—|=——| |**10.**|**MOVEMENT IN FUNDS**|||| ||||Net|| ||||movement|At| |||At 1.5.23|in funds|30.4.24| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|1,159,110|(5,363)|1,153,747| ||**Restricted funds**|||| ||Ramadan Campaign (Zakat)|2,161|(2,062)|99| ||TTF (Support for HR & Admin)|15,000|(15,000)|| ||Islamic Relief for Libyan Humanitarian Aid Workers Trainings||5,325|5,325| ||Humanitarian Book Project||4,010|4,010| ||TTF (Humanitarian Book)|—
—|1,859
ee|1,859
os| |||17,161|(5,868)|11,293| ||**TOTAL FUNDS**|1,176,271
————see|(11,231)
==|1,165,040
—====| ||Net movement in funds, included in the above are as follows:|||| |||Incoming|Resources|Movement| |||resources|expended|in funds| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|67,936|(73,299)|(5,363)| ||**Restricted funds**|||| ||Ramadan Campaign (Zakat)|289|(2,351)|(2,062)| ||TTF (Support for HR & Admin)||(15,000)|(15,000)| ||The British Red Cross Diaspora Project|24,349|(24,349)|| ||Islamic Relief for Libyan Humanitarian Aid Workers Trainings|25,609|(20,284)|5,325| ||Al Khair Foundation for Trainings|5,000|(5,000)|| ||Humanitarian Book Project|4,010||4,010| ||TTF for Hardship Project|50,000|(50,000)|| ||TTF (Humanitarian Book)|3,000|(1,141)|1,859| |||112,257
——__—.|(**1** 8,125)
——|(5,868)
—_— ——_| ||**TOTAL FUNDS**|180,193
SS|(191,424)
—_=—|(11,231)
SS| continued ... Page 12 **WORLD HUMANITARIAN ACTION FORUM (Working Name: Zakat House)** **Notes to the Financial Statements • continued for the Year Ended 30 April 2024** ## **10. MOVEMENT IN FUNDS· continued** ## **Comparatives for movement in funds** |**Comparatives for movement in funds**|||| |---|---|---|---| |||Net|| |||movement|At| ||At 1.5.22|in funds|30.4.23| ||£|£|£| |**Unrestricted funds**|||| |General fund|1,188,731|(29,621)|1,159,110| |**Restricted funds**|||| |Ramadan Campaign (Zakat)|2,063|98|2,161| |AMF (Yemen Online Capacity Building)|1,801|(1,801)|| |Muslim Hands for Syria Conference
TTF (HR & Admin Support)|5,000|(5,000)
15,000|15,000| ||8,864|8,297|17,161| |**TOTAL FUNDS**|1,197,595|(21,324)|1,176,271| |Comparative net movement in funds, included in the above are as follows:|||| ||Incoming|Resources|Movement| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|48,274|(77,895)|(29,621)| |**Restricted funds**|||| |Ramadan Campaign (Zakat)|314|(216)|98| |AMF (Yemen Online Capacity Building)||(1,801)|(1,801)| |Al Khair Foundation for Syria Conference|8,300|(8,300)|| |Muslim Hands for Syria Conference||(5,000)|(5,000)| |Islamic Relief Germany for Humanitarian|||| |Conference|4,941|(4,941)|| |Islamic Relief Canada for Syrian Conference
TTF (HR & Adrnin Support)|18,536
30,000|(18,536)
(15,000)|15,000| ||62,091|(53,794)|8,297| |**TOTAL FUNDS**|110,365
—E|(131,689)
———|(21,324)
————| continued ... Page 13 **WORLD HUMANITARIAN ACTION FORUM (Working Name: Zakat House)** **Notes to the Financial Statements - continued for the Year Ended 30 April 2024** ## **10. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |A current year 12 months and prior year 12 months combined position is as follows:|A current year 12 months and prior year 12 months combined position is as follows:|A current year 12 months and prior year 12 months combined position is as follows:|| |---|---|---|---| |||Net|| |||movement|At| ||At 1.5.22|in funds|30.4.24| ||£|£|£| |**Unrestricted funds**|||| |General fund|1,188,731|(34,984)|1,153,747| |**Restricted funds**|||| |Ramadan Campaign (Zakat)|2,063|(1,964)|99| |AMF (Yemen Online Capacity Building)|1,801|(1,801)|| |Muslim Hands for Syria Conference|5,000|(5,000)|| |Islamic Relief for Libyan Humanitarian Aid Workers Trainings||5,325|5,325| |Humanitarian Book Project||4,010|4,010| |TTF (Humanitarian Book)|1,859
-||1,859| ||8,864|2,429|11,293| |**TOTAL FUNDS**|1,197,595
a|{32,555)
=|1,165,040
aS| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |A current year 12 months and prior year 12 months combined net movement in funds, included in the above are
as follows:|A current year 12 months and prior year 12 months combined net movement in funds, included in the above are|A current year 12 months and prior year 12 months combined net movement in funds, included in the above are|A current year 12 months and prior year 12 months combined net movement in funds, included in the above are| |---|---|---|---| ||Incoming|Resources|Movement| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|116,210|(151,194)|(34,984)| |**Restricted funds**|||| |Ramadan Campaign (Zakat)|603|(2,567)|(1,964)| |AMF (Yemen Online Capacity Building)||(1,801)|(1,801)| |Al Khair Foundation for Syria Conference|8,300|(8,300)|| |Muslim Hands for Syria Conference||(5,000)|(5,000)| |Islamic Relief Germany for Humanitarian|||| |Conference
Islamic Relief Canada for Syrian Conference
TTF for HR & Admin Support|4,941
18,536
30,000|(4,941)
(18,536)
(30,000)|| |The British Red Cross Diaspora Project|24,349|(24,349)|| |Islamic Relief for Libyan Humanitarian Aid Workers Trainings|25,609|(20,284)|5,325| |Al Khair Foundation for Trainings|5,000|(5,000)|| |Humanitarian Book Project|4,010||4,010| |TTF for Hardship Project|50,000|(50,000)|| |TTF (Humanitarian Book)|3,000
———|(1,141)
_—————|1,859
——s| ||174,348|(171,919)|2,429| |**TOTAL FUNDS**|290,558
——=|(323,113)
———=_|(32,555)
aE| Page 14 WORLD HUMANITARIAN ACTION FORUM Iworklng Name: Zakat House) Notes to the Financial Statements - continued for the Yoar Ended 30 Aprll 2024 11. RELATED PARTY DISCLOSURES Duftng the yéar Zak31 House charged rent of £29,10012026.' £24,600) from Muslim Charrties Forum, a charity in which Dr H A G El Banna is a trustee. Page 15 ## **WORLD HUMANITARIAN ACTION FORUM (Working Name: Zakat House)** ## **Detailed Statement of Financial Activities for the Year Ended 30 April 2024** ||30.4.24|30.4.23| |---|---|---| ||**£**|**£**| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations and Grants|6,757|2,099| |**Other trading activities**||| |Rental Income|30,120|25,025| |**Investment income**||| |Deposit account interest|4,207|764| |**Charitable activities**||| |Grants|139,109|82,477| |**Total incoming resources**|180,193|110,365| |**EXPENDITURE**||| |**Raising donations and legacies**||| |Commission|216|216| |**Charitable activities**||| |Wages|9,466|15,423| |Pensions|235|518| |Travel & Subsistence and workshops|3,240|8,174| |Insurance|1,528|1,784| |Light and heat|5,898|3,265| |Telephone|2,423|2,491| |Postage and stationery|433|820| |Software and IT|868|3,202| |High Speed fibre Internet|2,376|3,345| |Rates and Water|4,007|4,046| |Legal and professional fees|1,395|1,900| |Consultancy fees|27,102|17,651| |Recruitment and training||199| |Repairs and renewals|2,100|179| |Cleaning|3,993|2,864| |Building Management Fee|575|| |Translations and editing|2,430|608| |Project management|38,253|27,821| |Grants to institutions
provided|52,168|| |**Support costs**|158,490|94,290| |**Management**||| |Freehold property
Improvements to property
Fixtures and fittings|17,539
11,875
1,107|17,539
11,875
5,534| ||30,521|34,948| |**Finance**||| |Bank charges|397|435| |**Governance costs**||| |Accountancy and legal fees|1,800|1,800| |Total resources expended|191,424|131,689| |**Net expenditure**|(11,231)|(21,324)| **Page 16** This page does not form part of the statutory financial statements