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 59 2 1 ## **THE LAST 12 MONTHS** _AT A GLANCE..._ HOT MEALS: **1.4 MILLION** ## PUPILS SCHOOLED **3,376** WATER WELLS for: **39,000** **----- Start of picture text -----**
FREE
MEDICAL TREATMENT:
16,447
PEOPLE
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COMMUNITY IFTARS: **53,700** **----- Start of picture text -----**
WATER FOR GAZA:
67,000+ LITRES
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3 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 3 **5** 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 8 7 **----- Start of picture text -----**
UK
BOSNIA
TURKEY
WHERE
AFGHANISTAN
LEBANON
PAKISTAN
WE WORK
EGYPT [JORDAN]
INDIA
BANGLADESH
UGANDA
SIERRA LEONE
GHANA
TANZANIA
INDONESIA
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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:** **----- Start of picture text -----**
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**Ensure** our response is riate and relevant **approp** **----- Start of picture text -----**
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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. **13** 14 OUR PROJECTS ' iiv*il- 17 Salam Charity 18 ## **R ELIEF** **----- Start of picture text -----**
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 19 20 ## **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 21 ## **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). 23 ## **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:** **----- Start of picture text -----**
3 BANGLADESH 1 LEBANON
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35 UGANDA
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## **…BRINGING SAFE WATER TO 39,000 PEOPLE** ## **FOR 20 YEARS** 25 26 ## **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. 3529 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. **----- Start of picture text -----**
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) 31 32 **----- Start of picture text -----**
33
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**CASE STUDY:** AMMAR FROM LEBANON **----- Start of picture text -----**
34
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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. 35 36 ## **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** 37 38 **CASE STUDY:** IFTARS FOR RAMADAN **----- Start of picture text -----**
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 **----- Start of picture text -----**
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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**44** 43 **43** ## **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. 48 47 ## **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 **----- Start of picture text -----**
50
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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. 49 ## **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 **----- Start of picture text -----**
52
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51 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. **----- Start of picture text -----**
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** 53 54 ## **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. 58 57 ## **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 60 ## 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: - The accounting records were not kept in respect of the charity as required by section 130 of the Act; or - - content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination. ||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 62 61 ## 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. 63 64 ## **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. 65 66 ## 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| 68 67 ## 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| 69 70 ## 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| 72 71 ## 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| 73 74