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2025-08-31-accounts

ANNUAL REPORT ?n?i. Salam Charity 20

@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.

CONTENTS TRUSTEES’ ANNUAL REPORT

The Last 12 Months 3
A Mission to Save Lives 5
Foreword from the Chair 7
Where We Work 9
The 3 Step Aid Programme 11
Accountability 13
Fundraising 15

PROJECTS

PROJECTS
Relief 19
Water 25
Healthcare 31
Food 37
Qurbani 45
Shelter 47
Children 49
Livelihoods 57

FINANCIALS

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THE LAST 12 MONTHS AT A GLANCE...

HOT MEALS: 1.4 MILLION

PUPILS SCHOOLED 3,376

WATER WELLS for: 39,000

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FREE
MEDICAL TREATMENT:
16,447
PEOPLE
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COMMUNITY IFTARS: 53,700

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WATER FOR GAZA:
67,000+ LITRES
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4

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 INITIATIVEST

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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4 6

“ FOREWORD FROM THE CHAIR

Thanks to our supporters, we can all be extremely proud of what we’ve achieved this year.

While Salam Charity has grown, our core team has remained small. Every deployment is a chance for us to change people’s lives, one at a time. Our travelling teams spend time with all our beneficiaries – from communities attending a new mosque to children attending one of our Dream Schools.

“Our tradition teaches us that giving (sadaqah) should be performed consistently, no matter how small.

Every meal shared, every book given, every vaccine offered can completely change a person’s life – and that’s far beyond what can be measured in figures.”

As a donor, you can follow these stories and see the real change that you’re bringing about.

help as many as possible, covering medical costs for many people injured in the hostilities. When the aid route was open, we sent trucks filled with hygiene kits and water tanks.

In Pakistan, we have a small fund which is reserved for heart surgery for young children – like Irtaza, aged 6. He urgently needed heart surgery which his parents (like more than 2 billion people globally) simply couldn’t afford. Our Hearts in Focus project covered the costs. After a successful operation at Rehman Medical Institute, Irtaza is now healthy, back in school, and playing football again.

As a supporter, we want to thank you for placing trust in us. We will continue to ensure that every penny is spent on people who need it most.

Sharif H. Banna Chairman

SaySalam

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UK
BOSNIA
TURKEY
WHERE
AFGHANISTAN
LEBANON
PAKISTAN
WE WORK
EGYPT [JORDAN]
INDIA
BANGLADESH
UGANDA
SIERRA LEONE
GHANA
TANZANIA
INDONESIA
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10

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11
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THE 3-STEP AID PROGRAMME Our global network of partners determines where aid is needed. They keep us informed about relevant, local issues and 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 there. We regularly visit and review the small communities where our team has delivered aid. REVI ~~S~~ IT

ACCOUNTABILITY

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

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1
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Ensure our response is riate and relevant approp

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2
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3

Support and strengthen local capacity by employing the services of local

with our delivery 5

5 4 Are accountable for Perform needs everything we do and assessments based on follow the feedback of strong communication and feedback from beneficiaries beneficiaries 6 7 Coordinate our aid Continuously learn efforts with larger and develop organisations to ensure our aid is needed 9 8 Support staff and Manage and utilise partners to do their resources effectively for maximum jobs effectively impact.

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OUR PROJECTS ' iiv*il- 17 Salam Charity 18

R ELIEF

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D
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W E DELIVER REGULAR AND EMERGENCY AID, EITHER ON D EPLOYMENT OR VIA OUR PARTNERS ON THE GROUND, IN LEBANON, PAKISTAN, BANGLADESH AND JORDAN.

Our international partners help us to ensure that aid is relevant and timely. This includes bedding and fuel for the winter months, trucks carrying drinking water, and emergency food supplies.

IN 2024-25, WE DELIVERED…

335 42 WINTER BLANKETS MATTRESSES 62 3,110 HYGIENE KITS LITRES OF FUEL

100 ELECTRICITY 115 BILLS PAID HYGIENE KITS

202 360 WINTER KITS LITRES OF FUEL

71 50 WATER TANKS HYGIENE KITS 60 BOXES OF NAPPIES 300 BLANKETS, MATTRESSES AND 70 NEW MUM KITS AND PILLOWS

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CASE STUDY: EMERGENCY RELIEF BANGLADESH FLOODS

In August-September 2024, 1.24 million were stranded or homeless after monsoon rains caused devastating floods in eastern Bangladesh. Thousands of homes, businesses, and livelihoods were completely submerged; people were stranded on roofs, forced to wait for aid or rescue. More than a million people had to evacuate and seek shelter in emergency centres. Our surge team was quickly deployed to the worst-affected areas, including remote communities in Moulvibazar, where they transported aid by boat.

WE DELIVERED:

500 450 FAMILY HOT MEALS 500 EMERGENCY KITS CONTAINING FOOD, MILK, MEDICINE AND WATER

450 FAMILY FOOD PARCELS

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CASE STUDY: BOMBINGS IN LEBANON

In October 2024, we despatched an emergency team to Lebanon to provide aid to the refugees and vulnerable people affected by bombing. Our team arranged activities for kids in the camp while distributing aid and visiting families to find out what they needed. In total, we helped more than 600 people.

WE DELIVERED:

595 HOT MEALS

55 BLANKETS AND PILLOWS

620 LITRES OF SAFE DRINKING WATER

16 BOXES OF BABY FORMULA AND NAPPIES

RECREATIONAL ACTIVITIES and haircuts for children in the refugee camp

ADDITIONAL AID AS NEEDED

(including beds, washing machine, fridge, and essential medication).

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WATER 1 in 4 people still don’t have access to safe drinking water (source: WHO).

1.7 billion people drink water that’s contaminated with faeces, which is particularly dangerous for children. We are committed to extending the network of water services and we build wells for remote communities every year. A well – sometimes equipped with a solar-powered pump – can serve at least 500 people and last for up to 20 years.

IN 2024-25, WE DELIVERED… WATER WELLS:

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3 BANGLADESH 1 LEBANON
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35 UGANDA
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…BRINGING SAFE WATER TO 39,000 PEOPLE

FOR 20 YEARS

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CASE STUDY: A WELL FOR BUYUGU

"The well saved my time and my children’s health. I now run a small food stall and my daughters go to school every day. We finally have our life back."

– Fatuma, mother of four

In the village of Buyugu, women used to walk 3 hours every day for water. Their source was a muddy stream shared with animals. It was teeming with bacteria, which caused sickness and school absences. In 2024, Salam Charity installed a deep water well just 200 metres from the village centre, serving over 300 families.

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3630

IN 2024-25, WE DELIVERED…

HEALTHCARE HEALTHCARE IS INACCESSIBLE FOR 4.6 BILLION PEOPLE WORLDWIDE – HALF OF THOSE CANNOT PAY FOR SERVICES DUE TO FINANCIAL DIFFICULTY (SOURCE: WHO).

Our modern, fully equipped Shifa Clinics are bringing completely free health services to people who live in poverty. We opened the first one in Shebaa, Lebanon, in January 2023. Since then, we’ve opened three more in Bangladesh, including one inside a refuge centre for women and children.

In 2024-25, our healthcare services reached 16,447 patients. That included our four Shifa Clinics, cataract surgeries from our mobile Eye Camps, antenatal support, vaccinations and breast screening.

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15,428 APPOINTMENTS
AT THE SHIFA CLINICS
(BANGLADESH
& LEBANON)
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ESSENTIAL
MEDICAL SERVICES:
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3,555 APPOINTMENTS AT
THE SHIFA CLINICS
(BANGLADESH)
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70 MOTHER AND 249 BREAST
BABY KITS SCREENING APPOINTMENTS
(PALESTINE) (LEBANON)
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50 ANTENATAL DELIVERY KITS & 6 WHEELCHAIRS (UGANDA)

EYE CAMP (BANGLADESH):

54 CATARACT SURGERIES AND 500 EYE HEALTH CHECKUPS, INCLUDING FREE GLASSES (BANGLADESH)

PSYCHOSOCIAL COUNSELLING FOR 90 PEOPLE (JORDAN)

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CASE STUDY: AMMAR FROM LEBANON

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Ammar, a 4-year-old Syrian refugee, was born with a congenital condition causing chronic pain.

Clinic in Lebanon. This is our flagship clinic with specialist staff, a pharmacy dispensing free medicine, and modern equipment for scans, diagnosis and testing. Ammar was given a treatment plan and scheduled for hypospadias surgery. The operation was successful, and he is recovering well — his quality of life transformed.

CASE STUDY: MENTAL HEALTH SUPPORT IN JORDAN

‘Minds in Focus’ is a psychosocial support group based in a health centre in Jordan. It’s a 10-week programme for small groups of men, women or children who have been affected by conflict or trauma. They’re counselled by qualified therapists and form relationships that will carry on providing support after the course. The mum of one attendee told us:

generous care that had a great impact on us and our sons and daughters. It allowed them to discover themselves and their abilities, refine their personalities, and strengthen their self-confidence, which contributed to their progress on every level. Thank you, Salam Charity.”

CASE STUDY: BABY AYLUL

On deployment during Ramadan 2025, regular volunteer Dhanish Akhtar met baby Aylul.

At seven months old, she’d already lost 29 family members to the hostilities in Gaza, and a chemical bomb had caused her to lose her sight. The volunteer team launched an online campaign to get funds for her surgery.

After an amazing response, Salam Charity was able to fund the surgery to restore Aylul’s sight – now she has a better chance at a healthy childhood.

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FOOD

Every day, 1 in 12 people suffers from real hunger (source: Action Against Hunger). We’re committed to alleviating hunger and in 2024-5, our food parcels delivered the ingredients for 1.49 million meals.

These parcels are balanced and culturally relevant, packed with essentials like rice, tea, sugar and lentils to feed a family for a month. They’re supplemented with fresh vegetables and bread packs wherever possible. We also serve hot meals and iftars during Ramadan, delivering hope and nourishment in the communities where our teams are focused.

IN 2024-25, WE DELIVERED…

53,700 IFTARS

6,119 FOOD PACKS = 1.49 MILLION MEALS

26,090 HOT MEALS

494 MEAT SHARES DURING DHUL HIJJA

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CASE STUDY: IFTARS FOR RAMADAN

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Across the whole twelve months, focused on
Ramadan, our teams served up hundreds of
community iftars (537), feeding up to 53,700
people. These are big, celebratory meals
served in community venues so that friends
and family can gather together.
DURING RAMADAN
WE DELIVERED:
53,700 PEOPLE FED
537 IFTARS
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4242

4141

CASE STUDY: QURBANI 2025

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During Dhul Hijjah, we share meat with those in need. This year,
many followers chose to donate Qurbani via Salam Charity. Our
ethical policy means that we select farmers who meet our strict
guidelines. We delivered meat shares to 494 families – 2,225
people – in Syria, Palestine, Lebanon, Uganda, Afghanistan,
Pakistan and Bangladesh.
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SHELTER

AT THE END OF 2024, 123 MILLION PEOPLE REMAINED FORCIBLY DISPLACED BECAUSE OF NATURAL DISASTERS OR CONFLICT. FORCED TO EVACUATE THEIR HOMES, PEOPLE HAVE TO SURVIVE WITHOUT BASIC FACILITIES, JOBS, OR SHELTER.

in Bangladesh and Afghanistan, and conflict in Gaza and Lebanon. We provide emergency displacement supplies, like hygiene kits, tarpaulins, tents and bedding. Afterwards we work in the affected communities to help them rebuild and reclaim their lives.

WE DELIVERED:

Cash assistance and furniture for 550 families in Egypt Electric bills paid for 100 families in Jordan Renovations for 32 Syrian families returning home

CASE STUDY: RENOVATING HOMES IN SYRIA

Our teams have been helping refugees from Yasmeen Camp to return home to Syria. In April 2025, Team Salam took trucks and tools to dismantle shelters and transport them (and their occupants) home to Syria. We funded transportation costs and, across the border, we organised repairs and renovations, enabling 32 families to return to their homes safely.

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WE DELIVERED:

TENTS BLANKETS THERMAL MATS PLASTIC SHEETS BEDDING PACKS MATTRESSES

PILLOWS TOYS

WARM CLOTHING ITEMS KIDS’ RAINCOATS HYGIENE KITS

CASE STUDY: IMAGE SPONSORSHIPS TO COVER ESSENTIAL LIVING COSTS

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Many families are put at risk when they lose a breadwinner through illness or conflict. For example, 65-year-old Sakeena Bibi lost her husband and had no one left to support her as her health was beginning to decline. Ahmad Shahzad, aged 9, lost his father, and his mother struggled to provide for her five children.

After a stroke left her unable to work, widowed Farida Begum from Bangladesh couldn’t feed or educate her children. In all these cases, Salam Charity stepped in – covering ongoing costs in healthcare, education, and basic expenses.

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CHILDREN

CHILDREN DESERVE THE CHANCE TO BREAK THE CYCLE OF POVERTY.

Free education is one of the best ways to give them this! Our Tent of Dreams project is now housed in three caravans, with comfortable teaching areas and hygiene facilities – there are even garden spaces. We’ve funded 32 schools in Bangladesh through our ‘Dream Schools’ initiative, and a vocational college where school leavers can return to get practical training and find good jobs. Sponsoring individual children and families helps those people to get back to education or work where appropriate.

IN 2024-25, WE DELIVERED…

EDUCATION FOR 3,376 PUPILS (through Dream Schools, Tent of Dreams, and Impact Vocational Centre)

600 STATIONERY KITS

222 ORPHAN SPONSORSHIPS

29 FAMILY SPONSORSHIPS

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9600

CASE STUDY: IMPACT VOCATIONAL SCHOOL

In 2024, 41% of refugee children in Lebanon didn’t go to school. We set up Tent of Dreams to make education more accessible. With qualified teachers and a ‘back to basics’ syllabus, the Tent of Dreams is designed to help refugee children brush up their skills so that they can return to regular education.

replaced with caravan-style classrooms so the 150 children now have a more permanent base.

In Bangladesh, 46% of children drop out of secondary school, which means that many young people have poor prospects in the job market.

We’re funding exciting courses in the Impact Vocational Centre (ranging from mobile repair to graphic design) and onsite resources to help students find a job when they qualify.

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STUDENTS
302 ENROLLED
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30
SCHOOLS
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1403
CHILDREN RECEIVING FREE
EDUCATION AND HEALTH CARE
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CASE STUDY: TENT OF DREAMS

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LIVELIHOODS

Nobody wants to depend on aid forever, so we have livelihood initiatives helping people to earn their own income.

This is a sustainable approach which restores dignity and rebuilds community economies. In 2024-5, we continued to visit small business owners and record their needs. Do they need new roof tiles, a bigger refrigerator, or chairs for their customers? Every grant is individually assessed.

Then we deliver the funding, equipment, or hands-on help that they need to start or increase their business.

IN 2024-25, WE DELIVERED…

40 GRANTS TO SUPPORT INDEPENDENT ENTREPRENEURS

CASE STUDY: TIJARAH STORE

Fokhrul Islam, a 60-year-old father of three from Rotonganj Bazar, had health issues which forced him to quit farming and close his small shop. With no income, the family faced mounting debt and uncertainty. We provided Fokhrul with a fully stocked shop so that he can support his family, pay for his daughters’ education, and repay his debts. His son, who had been searching for work, now helps with the shop, bringing new hope and purpose.

CASE STUDY: TIJARAH STORE

Electric TukTuks are low-emission vehicles which can be used for deliveries or transport. Each one is a valuable source of income. Our TukTuk project has successfully launched more than 20 independent businesses. In 2025, we provided 2 more Tuktuks to self-employed trainees in Lebanon. They received business training and one TukTuk on our 18-month, low-cost, lease-to-own scheme.

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FINANCIALS

TRUSTEES ANNUAL The trustee presents their report with the unaudited financial statements of the charity for the year ended 31 August 2024. REPORT

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1142191

Bankers

84 Kingsley Road Hounslow TW3 1QA

HSBC BANK PLC

118 High Street North East Ham London E6 2HX

Trustees

Barclays Bank PLC

The following trustees served during the year:

Reporting Accountants

Reporting Accountants

S.Asghar & Co

& Registered Auditors

85 Station Road Harrow

London HA2 7SW

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INDEPENDENT EXAMINER’S REPORT

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 August 2025

Independent Examiner’s Report to the Trustees of Salam Charity

ended 31 August 2025.

Responsibilities and basis of report

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

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

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:

Notes Unrestricted
Funds 2025(£)		 Total Funds
2025 (£)		 Total Funds
2024 (£)
Income and endowments from:
Donations and Legacies 3 2,690,125 2,690,125 3,731,816
Total 2,690,125 2,690,125 3,731,816
Expenditure on:
Raising funds 4 279,616 279,616 199,926
Charitable Activities 5 3,047,802 3,047,802 3,184,562
Other 6 297,535 297,535 242,266
Total 3,624,953 3,624,953 3,626,754
Net gains on investments - - -
Net income 7 (934,828) (934,828) 105,062
Transfers between funds - - -
Net income before other gains/(losses) (934,828) (934,828) 105,062
Other gains and losses - - -
Net movement in funds (934,828) (934,828) 105,062
Reconciliation of funds:
Total funds brought forward 2,439,774 2,439,774 2,334,712
Total funds carried forward 1,504,946 1,504,946 2,439,774

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

13th May 2026

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BALANCE SHEET

NOTES TO THE ACCOUNTS

for the year ended 31 August 2025

Charity No. at 31 August 2025 1142191

Notes 2025 (£) 2024 (£)
Fixed assets
Tangible assets 9 6,119 7,462
6,119 7,462
Current assets
Cash at bank and in hand 1,512,027 2,445,512
1,512,027 2,445,512
Creditors:Amount falling due within one year 10 (13,200) (13,200)
Net current assets 1,498,827 2,432,312
Total assets less current liabilities 1,504,946 2,439,774
Net assets excluding pension asset or liability 1,504,946 2,439,774
Total net assets 1,504,946 2,439,774

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.

Fund accounting

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

Unrestricted funds

The funds of the charity

The funds of the charity
Restricted funds 11
Unrestricted funds 11
General funds 1,504,946 2,439,774
1,504,946 2,439,774
Reserves 11
Total funds 1,504,946 2,439,774

Approved by the trustees on 31 August 2025

And signed on their behalf by:

Trustee

13th May 2026

Designated funds

Revaluation funds

Restricted funds

Income

Recognition of Income

Income with related expenditure

These are unrestricted funds earmarked by the trustees for particular purposes.

These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.

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

Income is included in the Statement of Financial Activities (SoFA) 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.

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

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Income

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

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

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

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

Investment income This is included in the accounts when receivable.

Gains/(losses) on This includes any gain or loss resulting from revaluing investments to revaluation of fixed market value at the end of the year. assets

Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

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.

Leased assets

Expenditure

Recognition of 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 expenditure which it relates.

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

Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities charitable 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.

Grants payable

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.

Taxation

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.

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

plan 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

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

2. STATEMENT OF FINANCIAL ACTIVITIES - PRIOR YEAR

Unrestricted Total Funds
Funds 2024 (£) 2024 (£)
Income and endowments from:
Donations and Legacies 3,731,816 3,731,816
Total 3,731,816 3,731,816
Expenditure on:
Raising funds 199,926 199,926
Charitable Activities 3,184,562 3,184,562
Other 242,266 242,266
Total 3,626,754 3,626,754
Net income 105,062 105,062
Net income before other gains/(losses) 105,062 105,062
Other gains and losses:
Net movement in funds 105,062 105,062
Reconciliation of funds:
Total funds brought forward 2,334,712 2,334,712
Total funds carried forward 2,439,774 2,439,774

3. INCOME FROM DONATIONS AND LEGACIES

Unrestricted
Funds
Total
2025 (£)
Total
2024 (£)
Donations and gifts from individuals
2,690,125
2,690,125
3,731,816
2,690,125
2,690,125
3,731,816
Donated goods, facilities and services received
3,731,816
3,731,816

NOTES TO THE ACCOUNTS

4. EXPENDITURE ON RAISING FUNDS

Unrestricted Total 2025 Total 2024
(£) (£) (£)
Fundraising trading costs 279,616 279,616 199,926
279,616 279,616 199,926

5. EXPENDITURE ON CHARITABLE ACTIVITIES

Unrestricted Total 2025 Total 2024
(£) (£) (£)
Expenditure on charitable activities
Grants made 3,047,802 3,047,802 3,184,562
Governance costs 3,047,802 3,047,802 3,184,562

6. OTHER EXPENDITURE

Unrestricted Total 2025 Total 2024
(£) (£) (£)
Employee costs 18,341 18,341 29,775
Premises costs 10,860 10,860 10,800
Amortisation, depreciation, impairment,
proft/loss on disposal of fxed assets		 1,343 1,343 1,637
General administrative costs 198,468 198,468 144,782
Legal and professional costs 68,523 68,523 54,411
297,535 297,535 242,266

7. NET INCOME BEFORE TRANSFERS

2025 2024
(£) (£)
This is stated after charging:
Depreciation of owned fxed assets 1,343 1,637

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NOTES TO THE ACCOUNTS

8. Staf costs 2025 (£) 2024 (£)
Salaries and wages 17,693 29,935
17,693 29,935

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

9. TANGIBLE FIXED ASSETS

(£) (£)
Cost or revaluation
At 1 September 2024 14,185 14,185
At 31 August 2025 14,185 14,185
Depreciation and impairment
At 1 September 2024 6,723 6,723
Depreciation charge for the year 1,343 1,343
At 31 August 2025 8,066 8,066
Net book values
At 31 August 2025 6,119 6,119
At 31 August 2024 7,462 7,462

NOTES TO THE ACCOUNTS

12. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Total
Funds (£) (£)
Fixed Assets 6,119 6,119
Net Current Assets 1,498,827 1,498,827
1,504,946 1,504,946

13. RECONCILIATION OF NET DEBT

At 1 September
2024 (£)
Cashfows
(£)
At 31 August
2025 (£)
Cash and Cash equivalents 2,445,512
(933,485)
1,512,027
Net debt 2,445,512
(933,485)
1,512,027
2,445,512
(933,485)
1,512,027

10. CREDITORS:

Amounts falling due within one year

2025 (£) 2024 (£)
Accurals 13,200 13,200
13,200 13,200

11. MOVEMENT IN FUNDS

At 1
September 2024		 Incoming resources (including
other gains/losses ) (£)		 Resources
expended (£)		 At 31 August
2025(£)
Restricted funds:
Unrestricted funds:
General funds 2,439,774 2,690,125 (3,624,953) 1,504,946
Total funds 2,439,774 2,690,125 ((3,624,953) 1,504,946

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STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 AUGUST 2025

2025
(£)		 2024
(£)
Cash fows from operating activities
Net income per Statement of Financial Activities (934,828) 105,062
Adjustments for:
Depreciation of property, plant and equipment 1,343 1,637
Decrease in trade and other payables - -
Net cash provided by operating activities (933,485) 106,699
Net cash used in investing activities - -
Net cash from fnancing activities - -
Net increase in cash and cash equivalents (933,485) 106,699
Cash and cash equivalents at the beginning of the period 2,445,512 2,338,813
Cash and cash equivalents at the end of the period 1,512,027 2,445,512
Components of cash and cash equivalents
Cash and bank balances 1,512,027 2,445,512
1,512,027 2,445,512

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE PERIOD ENDED 31 AUGUST 2025

Unrestricted Total Total
funds 2025(£) funds 2025(£) funds 2024(£)
Income and endowments from:
Donations and legacies 2,690,125 2,690,125 3,731,816
Donations and gifts from individuals 2,690,125 2,690,125 3,731,816
Total income and endowments expenditure on: 2,690,125 2,690,125 3,731,816
Expenditure on:
Costs of other trading activities 279,616 279,616 199,926
279,616 279,616 199,926
Total of expenditure on raising funds
Charitable activities
Grants made 3,047,802 3,047,802 3,184,562
3,047,802 3,047,802 3,184,562
Employee costs
Salaries/wages 17,693 17,693 29,935
Staf welfare 648 648 701
18,341 18,341 30,636
Premises costs
Rent 10,860 10,860 10,800
10,860 10,860 10,800
General administrative costs, including
depreciation and amortisation
Depreciation 1,343 1,343 1,637
Bank charges 944 944 1,998
Information and publications 154,290 154,290 97,644
Software, IT support and related costs 26,267 26,267 32,750
Stationeryandprinting 5,580 5,580 5,401
Subscriptions 3,496 3,496 1,044
Sundry expenses 2,743 2,743 979
Telephone, fax and broadband 5,148 5,148 4,966
199,811 199,811 146,419

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DETAILED STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Total Total
funds 2025(£) funds 2025(£) funds 2024(£)
Legal and professional costs
Audit/Indepedent examination fees 11,400 11,400 10,000
Accountancyand bookkeeping 14,220 14,220 2,396
Consultancy fees 42,903 42,903 42,015
Other legal and professional costs - - -
68,523 68,523 54,411
Total of expenditure of other costs 297,535 297,535 242,266
Total expenditure 3,624,953 3,624,953 3,626,754
Net gains on investments - - -
Net income (934,828) (934,828) 105,062
Net income before other gains/(losses) (934,828) (934,828) 105,062
Other Gains - - -
Net movement in funds (934,828) (934,828) 105,062
Reconciliation of funds:
Total funds brought forward 2,439,774 2,439,774 2,334,712
Total funds carried forward 1,504,946 1,504,946 2,439,774

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