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2023-08-31-accounts

Salam Charfty

CONTENTS TRUSTEES’ ANNUAL REPORT

@salamcharityuk Salam Charity @salamcharityuk

483 Green Lanes London N13 4BS 020 8090 4090 Charity No. 1142191

The text of this document (this excludes, where present, Salam Charity and partner agency logos) may not be reproduced without the express permission of Salam Charity and provided that it is reproduced accurately and not in a misleading context. The material must be acknowledged as Salam Charity copyright and the document title specified. Photographs copyright of Salam Charity except where otherwise identified. Permission from copyright holders must be sought before any photographs are reproduced.

The Last 12 Months 3
A Mission to Save Lives 5
Foreword from the Chair 7
PART ONE: VALUES AND STRATEGY
Where We Work 11
Saving Lives Today and Tomorrow 13
Delivering Aid 15
Serving With Compassion 17

PART TWO: PEOPLE AND PROJECTS

Emergency Relief-Turkey Earthquakes 21
Emergency Relief-Pakistan Floods 25
Volunteer Trip to Jordan 27
Relief 29
Water 31
Healthcare 35
Food 39
Shelter 43
Children 49
Livelihoods 53

PART THREE: FINANCIALS

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THE LAST 12 MONTHS AT A GLANCE...

HOT MEALS: 3 MILLION

WINTER AID KITS: 1,372

ESSENTIAL MEDICAL TREATMENT: 27498 PEOPLE

COMMUNITY IFTARS: 61652 MEALS

SAFE DRINKING WATER: 876K LITRES

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WE ARE SALAM

WE’RE ON A MISSION TO FIGHT POVERTY... A MISSION TO SAVE LIVES

WE WILL FIGHT POVERTY

BY DELIVERING LIFESAVING AID AND FUNDING SUSTAINABLE INITIATIVES

WE WILL FIGHT DISEASE

WITH HEALTHCARE, VACCINATION PROGRAMMES, SANITATION, AND CLEAN WATER

WE WILL CHANGE THE SYSTEM

BY IDENTIFYING OPPORTUNITIES TO EMPOWER WOMEN AND CHILDREN

WE WILL ALWAYS OPERATE

WITH EQUALITY, OPENNESS, AND TRANSPARENCY

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FOREWORD FROM THE CHAIR

“

To all those who have helped Salam in 2022 and 2023 – everyone who volunteered abroad, donated to a campaign, or took part in a challenge: we make dua and send our heartfelt thanks. With your help, we will continue working to fight poverty. In the current state of the world, we must do it one day at a time.

do it one day at a time. #TeamSalam

Forging close relationships with our partners in each country has enabled Salam Charity to despatch fast, relevant aid in emergency situations. This means that when disaster strikes, we’re poised to respond with undiscriminating compassion for our brothers and sisters in every part of the world.

In February 2023, Turkey was devastated by the worst earthquakes the country has seen in 20 years. Our local partners helped us to mobilise quickly, organising teams who travelled out to the affected regions of Turkey and Syria. We distributed much-needed aid and served 6,000 hot meals to victims and rescue workers in the rubble.

This same global network helps us to plan and implement long-term, sustainable forms of aid. Local representatives report on the challenges and opportunities in remote and vulnerable communities.

Salam Charity initiatives are designed to create real change in areas such as women’s mental health, young people’s education and income opportunities, and access to safe water. We continue to train and educate, build health facilities, and install water wells – work which will have a significant impact on quality of life for decades to come.

Sharif H. Banna Chairman

*https://www.unhcr.org/lb/education

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PARTONE: VALUESAND STRAT4Y 10

----- Start of picture text -----
UK
TURKEY
WHERE
AFGHANISTAN
LEBANON
PAKISTAN
WE WORK
JORDAN
INDIA
BANGLADESH
UGANDA
SIERRA LEONE
GHANA
TANZANIA
INDONESIA
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SAVING LIVES, TODAY AND TOMORROW

Working closely with our partners in each country enables Salam Charity to despatch fast, relevant aid in emergency situations. When disaster strikes, we’re poised to respond with undiscriminating compassion for our brothers and sisters in every part of the world.

This global network also enables us to plan and implement long-term, sustainable forms of aid. Local representatives report on the challenges and opportunities in remote and vulnerable communities.

Salam Charity initiatives are designed to create real change in areas such as women’s mental health, young people’s education and income opportunities, and access to safe water. We continue to train and educate, build health facilities, and install water wells. Read about our latest projects in these pages.

TO ALL THOSE WHO HAVE HELPED SALAM IN 2022 AND 2023 – EVERYONE WHO VOLUNTEERED ABROAD, DONATED TO A CAMPAIGN, OR TOOK PART IN A CHALLENGE: WE MAKE DUA AND SEND OUR HEARTFELT THANKS.

WITH YOUR HELP, WE WILL CONTINUE WORKING TO FIGHT POVERTY. IN THE CURRENT STATE OF THE WORLD, WE MUST DO IT ONE DAY AT A TIME.

TEAMSALAM

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DELIVERING AID...

All over the world, our researchers determine where aid is most needed. They’ll tell us about issues – like high levels of child labour or unemployment - and they also alert us to emergencies. RE ~~SP~~ OND We aim to restore dignity by rebuilding lives. We want to empower people to escape from poverty and fulfil their potential. REBUILD Our work doesn’t stop. We regularly visit and review the small communities where our team has delivered aid. REVI ~~S~~ IT

SERVING WITH COMPASSION:

We deliver aid according to the CHS Alliance guidelines, making sure that our aid is relevant and reaching the right people, whilst being held accountable for all our actions.

WE:

ARE QUICK AND EFFICIENT ENSURE OUR RESPONSE IS WITH OUR ~~OUR RESP~~ ONSE APPROPRIATE AND RELEVANT DELIVERY SUPPORT AND STRENGTHEN LOCAL CAPACITY BY ~~LOCAL CAPACITY~~ EMPLOYING THE SERVICES OF LOCAL WORKERS

CONTINUOUSLY PERFORM NEEDS ASSESSMENTS LEARN AND SUPP ~~ORT STAFF~~ BASED ON STRONG COMMUNICATION DEVELOP AND FEEDBACK FROM BENEFICIARIES ARE ACCOUNTABLE FOR EVERYTHING WE DO ~~SUPPORT STAFF~~ AND FOLLOW THE FEEDBACK OF BENEFICIARIES SUPPORT STAFF AND COORDINATE OUR AID EFFORTS PARTNERS TO DO THEIR OUR RE ~~SPONSE~~ WITH LARGER ORGANISATIONS JOBS EFFECTIVELY TO ENSURE OUR AID IS NEEDED

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PARTTWO: PEOPLEAND PROJECTq_ S313m Charity 'ATH 20

EMERGENCY RELIEF – TURKEY EARTHQUAKES

In February 2023, a series of earthquakes killed more than 55,000 people in Turkey and Syria. Travelling out on February 8th, our team distributed tents and heaters to provide temporary shelter for people and families. We met one rescue worker who had pulled out 47 people from the rubble. We served him the first food he’d eaten in five days from our mobile soup kitchen in Kahramanmaras

6,000 HOT MEALS 6,500 FOOD (rice with chicken or PACKS soup and bread)

40 TENTS

8,000 HYGIENE KITS

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EMERGENCY TURKEY RE PONSE rii'r 24

EMERGENCY RELIEF, PAKISTAN FLOODS:

In September 2022, parts of Pakistan were devastated by the worst flood to ever hit the country. Thousands were injured or displaced and many livelihoods were destroyed. We established an emergency medical camp and treated 3,600 people, with another 297 mothers and children seen at a specialist family clinic. Our local teams also delivered 500 food packs and 150 tents to support people who had been made homeless by the flooding.

WE ALSO DELIVERED:

300 MOTHER & CHILD HYGIENE KITS

100 FIRST AID KITS

700 MOSQUITO NETS

200 PAIRS OF NEW SHOES

1,000L BOTTLED WATER

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VOLUNTEER TRIP TO JORDAN:

Now sheltering around 1.5 million refugees, Jordan has high levels of unemployment and poverty. Our hardworking team delivered more than 700 items of aid including hygiene kits, which contain disinfectant and handwash to help people protect themselves against disease.

300 HYGIENE KITS

300 FOOD PARCELS 50 ITEMS OF CLOTHING FOR ORPHANS 50 GIFTS FOR ORPHANS

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RELIEF

AS WELL AS RESPONDING TO DISASTERS, OUR TEAMS AROUND THE WORLD PLAN DEDICATED AID DELIVERIES TO HELP PEOPLE TO SURVIVE

This includes food, warm clothing, fuel, hygiene kits, and heaters. This year we have responded to emergencies including flooding in Pakistan, earthquakes in Morocco, Turkey and Syria, and Afghanistan, and the continuing hostilities in Gaza.

IN 2022-23, WE DELIVERED…

24,800 LITRES 400 HYGIENE 390 WINTER OF FUEL KITS CLOTHING ITEMS

220 WINTER KITS

422 WINTER KITS

48 TENTS

92 BEDDING KITS (BLANKET, MATTRESS AND PILLOWS)

WARM CLOTHES: 100 ITEMS FOR WOMEN AND 100 RAINCOATS FOR CHILDREN

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WATER

Globally, 3 billion people face difficulties accessing safe water.

Millions are forced to drink unsafe water, increasing their risk of waterborne disease and health complications. Without adequate water, families struggle to care for their dependants, crops, and livestock.

Until everyone can access clean water, we will keep building wells. In emergency situations, our teams deliver litres of bottled water and hygiene kits to enable people to protect themselves against disease.

IN 2022-23, WE DELIVERED…

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UGANDA
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GHANA
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PAKISTAN
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74 water wells 34 water wells

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12 water wells
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… PROVIDING SAFE WATER TO

120,000 PEOPLE

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CASE STUDY: WATER FOR REMOTE COMMUNITIES IN GHANA

In the village of Tamale in Northern Ghana, more than 1,000 people were living without access to safe water. The nearest water source was 5km away: an arduous walk which was made daily by women and children.

Our partner organisation told us that this community needed sustainable solutions to help improve overall health and survival. Representatives for Salam Charity visited the area and consulted with local engineers to select a suitable location and design for a water source.

CASE STUDY: BUILDING WELLS AND DELIVERING AID IN UGANDA

In Uganda, at least 71% of the population still doesn’t have access to basic sanitation or safe water (Source: World Bank 2023).

This means that families are forced to pay for water or walk to fetch it, using time which could be spent in education or work.

In July 2023, Sophina Khan joined our volunteer team in Uganda. Sophina is a social media ambassador for Salam Charity. She said,

“With so little, they have the biggest smiles … Alhamdulillah for the opportunity to learn gratitude from such wise women.”

During 2023 we built 12 wells and – with help from our volunteers – delivered more than 400 hygiene kits in Uganda.

In 2023 we built a well for Tamale. It's a 150 metre borehole with a mechanical water pump. It's easy for the villagers to reach and now provides clean water to around 1,000 people every day. This water well should keep going for at least 20 years.

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HEALTHCARE

ALL OVER THE WORLD PEOPLE STRUGGLE TO ACCESS QUALITY HEALTHCARE

In many rural areas, sanitation and health facilities are inadequate and people suffer from preventable conditions and diseases.

EYE CAMP 18 WHEELCHAIRS FOR (BANGLADESH): PEOPLE IN UGANDA

52 CATARACT SURGERY PATIENTS, 184 CHECK-UPS, 280 EYE CARE KITS, 420 BOXES OF VITAMIN B SUPPLEMENTS, AND 69 PAIRS OF GLASSES.

For instance, cataracts are very common and, if untreated, can cause blindness. In February 2023 we operated mobile Eye Camps in Pakistan and Bangladesh and provided cataract surgery (and aftercare) to 98 people, radically transforming their futures. Our Shifa Clinics, in Bangladesh and Lebanon, provide excellent, free healthcare to people in deprived areas.

IN 2022-23, WE DELIVERED…

ESSENTIAL MEDICAL SERVICES:

6,604 APPOINTMENTS AT THE SHIFA CLINIC (BANGLADESH)

16,997 APPOINTMENTS AT THE SHIFA CLINIC (LEBANON)

9 URGENT OPERATIONS (LEBANON)

EMERGENCY MEDICAL CARE:

3,897 PEOPLE AND 297 MOTHERS/CHILDREN TREATED AFTER THE FLOODS IN PAKISTAN

600 MOSQUITO NETS, 100 HYGIENE KITS, AND 5 WHEELCHAIRS FOR PEOPLE AFFECTED BY THE FLOODS.

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CASE STUDIES

FREE HEALTHCARE AT OUR SECOND SHIFA CLINIC

In January 2023, we opened the Shifa Clinic in Shebaa, near the eastern border of Lebanon. There is a team of doctors in ten specialties (Paediatrics, Public health, Endocrinology, Gastroenterology, Cardiovascular, Urology, Ophthalmology, Orthopaedics, Gynaecology and Radiology) supported by a team of nurses plus a pharmacist, X-ray technician, dental technician, general manager, and a driver (to transport patients back and forth).

As well as essential and emergency healthcare, our team organises vaccinations and awareness sessions – such as a Care During Pregnancy session in June, which was attended by 20 pregnant women, and a Kids’ Dental Day in May, attended by 30 children aged 5-8.

SERVICES DELIVERED IN LEBANON:

16,997 APPOINTMENTS

9 EMERGENCY X FREE MEDICAL OPERATIONS MEDICATIONS OR INTERVENTIONS

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HEARING AID FOR A HAJJI

Through an online campaign, we raised funds to provide the Hajji with a hearing aid (£1,500). They now have a means to express themselves and stay connected, despite the challenging circumstances they continue to face.

conditions after escaping conflict. They sought refuge in Lebanon, but they were living in a small, makeshift tent; their bed was a small mattress on the floor. Our team learned that they were struggling to communicate because of the Hajji’s hearing loss.

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FOOD

In 2022-23, we delivered parcels to produce almost 3 million meals. Our food parcel distribution enables people to forget about food fear and concentrate on rebuilding their lives.

feeding a family of 5 for a month. During Ramadan 2023, our teams worked hard to serve thousands of iftars, enabling families to break their fast together.

IN 2022-23, WE DELIVERED…

61,652 MEALS AT COMMUNITY IFTARS

11,000 HOT MEALS

2022/2023 FOOD DONATIONS IN NUMBERS

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CASE STUDY: IFTARS FOR RAMADAN

CASE STUDY: HIGH-WELFARE MEAT DISTRIBUTION

of the Prophet Ibrahim (AS) and distribute the meat to our families, neighbours, and those living in poverty.

We carry out this project on a wider scale in countries including Pakistan, Lebanon, Bangladesh and Ghana. It supports local agriculture as well as feeding people in need. We choose farmers who follow our strict guidelines about animal welfare and the resulting meat shares will be efficiently used, providing thousands of families with weeks of nutrition.

volunteers served an incredible 61,652 hot meals during Ramadan 2023.

For each community iftar, they set up tables, decorate resourcefully (in some cases getting help from local children) and served nutritious feasts to entire communities, enabling people to break their fast together during this holy month.

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SHELTER

WHEN HOMES ARE DESTROYED DURING CONFLICT OR NATURAL DISASTERS, FAMILIES CAN BE DEVASTATED, AND COMMUNITIES CAN BE SHATTERED.

As part of our plan to break the cycle of poverty, we’re committed to rehabilitating homes and strengthening communities. The people we’ve rehoused can rebuild their lives and livelihoods. Children are more likely to return to school, which contributes to their long-term prospects. Overall, providing safe housing dramatically increases quality of life – helping people not just to survive but to thrive.

IN 2022-23, WE REHABILITATED HOMES FOR PEOPLE IN…

PAKISTAN

MOROCCO

UGANDA

SYRIA

CASE STUDY: BABA’S HOUSE

Baba. His home had been devastated in the flooding, and not for the first time, so he was living in unsafe and unsanitary living conditions.

After a complete assessment and a successful online appeal, we were able to build a safe, comfortable new home for Baba and give him a cash sponsorship to cover living expenses and help him rebuild his life.

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CASE STUDY: HOME REHABILITATION IN UGANDA

In 2023 our team met Mwanje Muzammil, aged 65, in Mahempe, Uganda. He had recently buried his wife behind their shared home and was living in their now-dilapidated house. Muzammil had no children or family and wanted to stay on his own land, where he had years of memories.

Salam stepped in to refurbish and renovate his property, building a 2-bedroom house with water and toilet. We gave Muzammil new bedding, food parcels, and cattle to rear outside his home. He is now able to live with dignity and expressed his profound gratitude for our support.

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CASESTUDY: HOME REHABILITATION IN SYRIA li 49 50

CHILDREN

FOR CHILDREN, EDUCATION AND OPPORTUNITIES CAN CHANGE THE FUTURE

At our mobile school in the refugee camps of Lebanon, we focus on core subjects (Maths, English, and Arabic) to give children a solid foundation for returning to school. In many countries, we sponsor individual children (orphans) as well as families. This involves covering living costs like bills, healthcare, and travel expenses to enable people to get an education or care for one another.

In 2022-23, our volunteers helped to deliver ‘Happiness Kits’ (packed with creative supplies) to children in Jordan, Pakistan and Uganda.

IN 2022-23, WE DELIVERED…

SCHOOL KITS: 745

HAPPINESS KITS: 650 FAMILY SPONSORSHIPS: 83 ORPHAN SPONSORSHIPS: 253

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CASE STUDY: TENT OF DREAMS

(selected for eligibility and motivation).

On entry, they sat tests to determine their levels. Across the tents, the average score on the Arabic test was 3.8/20. In May 2023, when they sat the test again, the children’s average score was 14/20! In English, the average score in December was 2.2/20; by May, it increased to 9.4/20. Meanwhile in Maths, December’s average score was 1.5/20. In May the test results averaged 10.5/20.

that they can apply for a place in traditional Lebanese school, and it gives them hope to earn their way out of poverty.

HOW MANY CHILDREN CAN WE SERVE?

QUALIFIED 10 TEACHERS CHILDREN 30PER TENT

5TENTS

For Ramadan 2023, we organised a special event to help children celebrate Eid. Children and families were invited to share a meal at our Eid Markets, which took place in Pakistan, Uganda, Bangladesh, and Lebanon.

In each location, our teams delivered new clothes, gifts, toys, and sweets, hired professional barbers, organised bouncy castles and face-painting.

HOW MANY PEOPLE ATTENDED ~~OUR EID MARKETS?~~

LEBANON: 100 ~~BANGLADESH: 188 PAKISTAN: 100 UGANDA: 150~~

~~EID GIFTS: 620~~

CASE STUDY: EID MARKETS

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LIVELIHOODS

Sustainable initiatives can produce long-term transformation – building confidence, strengthening the economy, and fostering resilience in deprived communities.

In Bangladesh, our sewing courses enable women to earn an income from their skills.

In Lebanon, young, unemployed people – who can access business support while earning an income and supporting their communities with affordable transportation services.

In Uganda, we have been supporting amazing women through grants which help them establish or renovate their own independent businesses – from pancake carts to vegetable stalls!

CASE STUDY: JOWERIA’S BAKERY

CASE STUDY: EMPOWERING PEOPLE WITH DISABILITIES

In Uganda, around 12% of the population has a disability (Source: WHO), and 95% of people who need wheelchairs are unable to get them. This affects their personal wellbeing as well as their employment prospects.

During Ramadan 2023, Salam Charity representatives collaborated with local healthcare professionals to identify people who needed wheelchairs. We were able to provide 18 people with appropriate wheelchairs, which will vastly improve their quality of life, enabling them to access education and employment for many years to come.

IN 2022-23 , WE DELIVERED…

BUSINESS GRANTS TO WOMEN IN UGANDA

TUKTUKS

10 SEWING COURSES (AND MACHINES) IN BANGLADESH

In Mafubeira, Uganda, Nangobi Joweria is ~~raising 5 school-aged grandchildren while running an independent bakery.~~

Our team visited Joweria and discovered that the building was in desperate need of renovation. We funded repairs to the walls, floor and roof, fresh paint, and furniture and Now equipment to make Joweria’s bakery more profitable. Joweria can continue doing her amazing work and support her grandchildren while they get a valuable education.

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CASE STUDY: JOWERIA’S BAKERY

In Mafubeira, Uganda, Nangobi Joweria is raising 5 school-aged grandchildren while running an independent bakery.

Our team visited Joweria and discovered that the building was in desperate need of renovation. We funded repairs to the walls, floor and roof, fresh paint, and furniture and Now equipment to make Joweria’s bakery more profitable. Joweria can continue doing her amazing work and support her grandchildren while they get a valuable education.

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PART THREE: FINANCIALS

TRUSTEES ANNUAL The trustee presents their report with the unaudited financial statements of the charity for the year ended 31 August 2023. REPORT

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1142191

483 Green Lanes Hounslow TW3 1QA

Trustees

Accountants

S.Asghar & Co Chartered Certified Accounts & Registered Auditors 85 Station Road Harrow London HA2 7SW

The following trustees served during the year:

Bankers

H M A Quadir Sultana Quadir Sharif Banna Abdul Hafiz Jamal Uddin

HSBC BANK PLC 118 High Street North East Ham London E6 2HX

Signed

Trustee 07 June 2024

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ACHIEVEMENTS AND PERFORMANCE

A large charity must provide an explanation of any material expenditure occurred to raise income in the future...

The trustee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustee is also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

INDEPENDENT EXAMINER’S REPORT

Independent Examiner’s Report to the trustees of Salam Charity

ended 31 August 2023.

Responsibilities and basis of report

the requirements of the Charities Act 2011 ('the Act').

Signed

2011 Act and 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.

Independent examiner’s statement

Trustee 07 June 2024

As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by being a qualified member of.

connection with the examination giving me cause to believe that in any material respect:

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.

Waqas Imtiaz Khan (FCCA)

85 Station Road Harrow London HA2 7SW

07 June 2024

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STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 August 2023

Notes Unrestricted
Funds 2023 (£)		 Total Funds
2023 (£)		 Total Funds
2022 (£)
Income and endowments from:
Donations and Legacies 3 3,046,864 3,046,864 3,309,655
Total 3,046,864 3,046,864 3,309,655
Expenditure on:
Raising funds 4 190,565 190,565 300,153
Charitable Activities 5 2,577,615 2,577,615 1,942,946
Other 6 232,274 232,274 200,011
Total 3,000,454 3,000,454 2,443,110
Net gains on investments - - -
Net income 7 46,410 46,410 866,545
Transfers between funds - - -
Net income before other gains/(losses) 46,410 46,410 866,545
Other gains and losses - - -
Net movement in funds 46,410 46,410 866,545
Reconciliation of funds:
Total funds brought forward 2,288,302 2,288,302 1,421,757
Total funds carried forward 2,334,712 2,334,712 2,288,302

BALANCE SHEET

Charity No. at 31 August 2023 1142191

Notes 2023 (£) 2022 (£)
Fixed assets
Tangible assets 9 9,099 3,598
9,099 3,598
Current assets
Cash at bank and in hand 2,338,813 2,302,904
2,338,813 2,302,904
Creditors:Amount falling due within one year 10 (13,200) (18,200)
Net current assets 2,325,613 2,284,704
Total assets less current liabilities 2,334,712 2,288,302
Net assets excluding pension asset or liability 2,334,712 2,288,302
Total net assets 2,334,712 2,288,302
The funds of the charity
Restricted funds 11
Unrestricted funds 11
General funds 2,334,712 2,288,302
2,334,712 2,288,302
Reserves 11
Total funds 2,334,712 2,288,302

Approved by the trustees on 07 June 2024

And signed on their behalf by:

Trustee

07 June 2024

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NOTES TO THE ACCOUNTS

for the year ended 31 August 2023

Income

Donations and legacies

Tax reclaims on donations and gifts

Voluntary income received by way of grants, donations and gifts is included in the the SoFA when receivable and only when the Charity has unconditional entitlement to the income.

Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates.

1. ACCOUNTING POLICIES

Basis of preparation

Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Donated services and facilities

Volunteer help

Investment income

Gains/(losses) on revaluation of fixed assets

Gains/(losses) on investment assets

These are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.

The value of any volunteer help received is not included in the accounts.

This is included in the accounts when receivable.

This includes any gain or loss resulting from revaluing investments to market value at the end of the year.

This includes any gain or loss on the sale of investments.

Expenditure

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.

Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Recognition of

expenditure

Expenditure on raising funds

Expenditure on charitable activities

Grants payable

Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs.

These comprise the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs.

All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) Income when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.

Income with Where income has related expenditure the income and related related expenditure expenditure is reported gross in the SoFA.

Governance costs

These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

Other expenditure These are support costs not allocated to a particular activity.

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Taxation

NOTES TO THE ACCOUNTS

The charity is exempt from tax on its charitable activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

2. STATEMENT OF FINANCIAL ACTIVITIES - PRIOR YEAR

Unrestricted Total Funds
Funds 2022 (£) 2022 (£)
Income and endowments from:
Donations and Legacies 3,046,864 3,046,864
Total 3,046,864 3,046,864
Expenditure on:
Raising funds 190,565 190,565
Charitable Activities 2,577,615 2,577,615
Other 232,274 232,274
Total 3,000,454 3,000,454
Net income 46,410 46,410
Net income before other gains/(losses) 46,410 46,410
Other gains and losses:
Net movement in funds 46,410 46,410
Reconciliation of funds:
Total funds brought forward 2,288,302 2,288,302
Total funds carried forward 2,334,712 2,334,712

Pension costs

is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

3. INCOME FROM DONATIONS AND LEGACIES

Unrestricted
Funds
Total
2023 (£)
Total
2022 (£)
Donations and gifts from individuals
3,046,864
3,046,864
3,309,655
3,046,864
3,046,864
3,309,655
Donated goods, facilities and services received
3,046,864
3,309,655
3,046,864
3,309,655

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

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NOTES TO THE ACCOUNTS

4. EXPENDITURE ON RAISING FUNDS

Unrestricted Total 2023 Total 2022
(£) (£) (£)
Fundraising trading costs 190,565 190,565 300,153
190,565 190,565 300,153

5. EXPENDITURE ON CHARITABLE ACTIVITIES

Unrestricted Total 2023 Total 2022
(£) (£) (£)
Expenditure on charitable activities
Grants made 2,577,615 2,577,615 1,942,946
Governance costs 2,577,615 2,577,615 1,942,946

6. OTHER EXPENDITURE

Unrestricted Total 2023 Total 2022
(£) (£) (£)
Employee costs 29,775 29,775 24,500
Premises costs 9,600 9,600 -
Amortisation, depreciation, impairment,
proft/loss on disposal of fxed assets		 1,997 1,997 789
General administrative costs 141,902 141,902 156,363
Legal and professional costs 49,000 49,000 18,359
232,274 232,274 200,011

NOTES TO THE ACCOUNTS

No employee received emoluments in excess of £60,000.

9. TANGIBLE FIXED ASSETS

(£) (£)
Cost or revaluation
At 1 September 2021 6,687 6,687
At 31 August 2022 6,687 6,687
Depreciation and impairment
At 1 September 2021 2,300 2,300
Depreciation charge for the year 789 789
At 31 August 2022 3,089 3,089
Net book values
At 31 August 2022 3,598 3,598
At 31 August 2021 4,387 4,387

10. CREDITORS:

Amounts falling due within one year

2022 (£) 2021 (£)
Accurals 18,200 12,800
18,200 12,800

11. MOVEMENT IN FUNDS

7. NET INCOME BEFORE TRANSFERS

2023 2022
(£) (£)
This is stated after charging:
Depreciation of owned fxed assets 1,997 789
At 1
September 2021		 Incoming resources (including
other gains/losses ) (£)		 Resources
expended (£)		 At 31 August
2022(£)
Restricted funds:
Unrestricted funds:
General funds 1,421,757 3,309,655 (2,443,110) 2,288,302
Total funds 1,421,757 3,309,655 (2,443,110) 2,288,302

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70

NOTES TO THE ACCOUNTS

STATEMENT OF CASH FLOWS

12. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Total
Funds (£) (£)
Fixed Assets 3,598 3,598
Net Current Assets 2,284,704 2,284,704
2,288,302 2,288,302

13. RECONCILIATION OF NET DEBT

At 1 September
2021 (£)
Cashfows
(£)
At 31 August
2022(£)
Cash and Cash equivalents 1,430,170
872,734
2,302,904
Net debt 1,430,170
872,734
2,302,904
1,430,170
872,734
2,302,904

FOR THE YEAR ENDED 31 AUGUST 2022

2022 2021
(£) (£)
Cash fows from operating activities
Net income per Statement of Financial Activities 866,545 1,158,156
Adjustments for:
Depreciation of property, plant and equipment 789 963
Increase in trade and other payables 5,400 9,100
Net cash provided by operating activities 872,734 1,168,219
Net cash used in investing activities - -
Net cash from fnancing activities - -
Net increase in cash and cash equivalents 872,734 1,168,219
Cash and cash equivalents at the beginning of the period 1,430,170 261,951
Cash and cash equivalents at the end of the period 2,302,904 1,430,170
Components of cash and cash equivalents
Cash and bank balances 2,302,904 1,430,170
2,302,904 1,430,170

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DETAILED STATEMENT OF FINANCIAL ACTIVITIES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE PERIOD ENDED 31 AUGUST 2021

Unrestricted Total Total
funds 2022(£) funds 2022(£) funds 2021(£)
Income and endowments from:
Donations and legacies
Donations and gifts from individuals 3,309,655 3,309,655 2,459,056
Total income and endowments expenditure on: 3,309,655 3,309,655 2,459,056
Expenditure on:
Costs of other trading activities 300,153 300,153 6,822
300,153 300,153 6,822
Total of expenditure on raising funds
Charitable activities
Grants made 1,942,946 1,942,946 995,019
1,942,946 1,942,946 995,019
Total of expenditure on charitable activities
Employee costs 24,500 24,500 24,500
Temporary staf 24,500 24,500 24,500
Motor and travel costs - - 10,584
Travel and subsistence - - 10,584
General administrative costs, including
depreciation and amortisation
Depreciation of Bank charges 2,210 2,210 1,707
Information and publications 94,406 94,406 3,398
Software, IT support and related costs 50,819 50,819 14,928
Stationeryandprinting 1,790 1,790 2,103
Subscriptions 874 874 -
Sundry expenses 5,856 5,856 2,036
Telephone, fax and broadband 408 408 -
157,125 157,125 25,135
Unrestricted Total Total
funds 2022(£) funds 2022(£) funds 2021(£)
Legal and professional costs
Audit/Indepedent examination fees 9,000 9,000 9,000
Accountancyand bookkeeping 7,574 7,574 -
Consultancy fees 1,785 1,785 245,940
Other legal and professional costs - - 7,800
18,359 18,359 263,340
Total of expenditure of other costs 200,011 200,011 299,059
Total expenditure 2,443,110 2,443,110 1,300,900
Net gains on investments - - -
Net income 866,545 866,545 1,158,156
Net income before other gains/(losses) 866,545 866,545 1,158,156
Other Gains - - -
Net movement in funds 866,545 866,545 1,158,156
Reconciliation of funds:
Total funds brought forward 1,421,757 1,421,757 263,601
Total funds carried forward 2,288,302 2,288,302 1,421,757

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