Charlty reglstratlon number 1142686 Company reglstrallon number 07369796 {England and Wales) UMMAH HELP ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
UMMAH HELP CONTENTS Page Trustees, report Independent examiner's rèport Stalem&nt of financial activities Balance sheet Notes lo the linancial stalemènls 10-15
UMMAH HELP LEGALAND ADMINISTRATIVE INFORMATION Trusteès DrWAzml OBE Mr M Azmi Dr S Shahid-Azmi Mr V Filipovi¢ Dr H A Connolly Dr J Shtsrt Charity number 1142886 Company number 07369796 Registered offlce 639-641 Stralford Road Biimingham B114AE Independent examlner AGS Accountants & BusinessAdvisors Limited Unit 1 Castle Court 2 Casllegale Way Dudley DY14RH
UMMAH HELP TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The tsuslees present Ihoir annLfal r8POrt and finan¢i81 slalemenls for the year endèd 31 March 2024. The financial slalemenls have been preparecl in accordance wth the accounting policies sel out in note 1 ID the financlal slalements and comply with the charity's governing document, the Companies Act 2006 and Accounting and Reporting by Charities.. Slalemenl of Recommended Practi appllcable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021. (as amended for aCuntIng periods Commencing from 1 January 20161 Oblectlves and actlvltles The charity's objectives are lo further such charitable purposes las are charitable under English lawl in any part of the world as the dIrtorS see fil, Remembering Srebrenica UK is the charitable initiative of Ummah Help. This report outlines the wcfk undertaken In the last 12 months (April 2023 to March 2024) by Remembering Srebrenica staff, 1.500 Community Champions and the elghl English regional boards and three country boards in Scotland, Wales and Northern Ireland. Remembering Srtsbr6nica UK is part-funded by the UK Government and is commilled lo using the lessons from Srebienica lo tackle hatred and intolerance to help to build a ball8r, safer and more cohesive society for everyone. 11 has three core objectives.. 1. Keep the memory allve by promoting Srebrenica Memorial Day. lo bring ¢ommunltles together lo REMEMBER the vicllms of Srebrenica. 2. Take UK citizens on our'Lessons from Srebrenica, educational visits programme lo LEARN the lessons from the genoclde, and lake social action lo help to build safer, more cohesive communities. 3. Create Communty Champions lo PLEDGE to sland up lo hatred and against Intolerance in thelr communities. MEMORIAL EVENTS AND ACTIVITIES 2023 In 2023, the Remembering Srebrenica team, our eight English regional boards, three country boards and over 1,500 Community Champions held 613 registered memorial events and activities in different cities and towns across the UK bringing people together Ic> stand up to hatred and honour the memory of th& victims WIK) were killed in the Srgbrenica g8nocid& In July 1995. The Minister of Slalo (Minister forArmtrd ForS) James Heappey MP hosted the UK Srebrenica Memor¢al Day al Lancaster House on behalf of His Majesty's Govemmenl lo commemorate the 28th anniversary of the genocide al Srebrenica. The keynote sp86ch for the 2023 UK National Srebreniea Mèmorial Day was delivered by His Excellency. President Denis Beéirovié, member of the Presidency of Bosnia and Herzegovina and was allended by high profile dignitaries inclLJding Ambassadors and High Commis5i0ners. politicians from across the political spectrum, senior faith and community leaders as wéll as British Bosnian survivors of the genocide and ethnic cleansing,
UMMAH HELP TRUSTEES, REPORT {CONTINUED)IINCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Other speakers who look part were.. Stephen Doughly MP. Shadow Minister for Foreign Commonwealth and Developmonl Affalrs., Alicia Kearns MP, Chair of tho Forèign Affairs Select Committee and Chair of the Al1-Party Parliamentary Group on Bosnla and Herzegovina,. Lord Bourne, Presldent of RemerMberin9 Srebrenica., Azra Omerbegovic. first generation survivor., Hana Ceric, second generation SUTViVDr, and musical perfomiers, Elvir Solak and Lejla Jusic. 43 Councils marked the 28th anniversary of the Srebrenica genocide through many different aclivilEs such as wblishing a slalemenl on their website, raising Srebreni¢a flags, lighting up local monuments and FK)Iding a memorial event. In doing so they brought people f¥om all ba¢kgrounds together to reflect on the leSsnS from Srebrenica and pledged lo challenge hatred and prejudice. Some examples of the activity which look pla¢0 duiing Memorial Week included.. a Westminster Hall debate held in Parliament which was secured by the Chair of the All-Party Parliamentary Group on Srebrenica, Yasmin aureshi MP,. the Mayor Df Derry Cily and Strabane District Council in Northern Ireland, Cllr Patricia Logu8, leading a memorial tree planting in the garden of Sl Columb's Park House to honour the victims of the geno¢ide-, and a motion supporting R8memb8ring Srttbrenlca belng brought lo the full council mgeling of Bimlngh8m City Counal on 11th July, which IncIded with Siebienica Memorial Day. We are pleased that once again. Rememberlng Srebrenica has been able to provide thousands of individuals with the opportunity to participate in the largest number of memorial activities outside of Bosnia and Herxegovina and to learn the lessons from the genocide lo help build strong, safer. more Cohesive communitigs in the UK. EDUCATION Our educallon work lakes the Srebrenica genocide as a starting point from whlch lo discuss the key requirèments for building stronger, more resilient societies. By considoring thg possible stages of genocide, young people learn to identify and challenge issues which may causé divts¢on in our communities. This year an estimated 10,000 young people were reached through 150 educational activities held in schools throughout Memorlal Week. Events were held in primary and secondary schools. indudlng partner organisations with teachers and education leaders Irom across the UK and abroad downloadèd eL1ucalional resource5 from the Remembering Srebrenica website and the Times Educational Suppl8menl Page.
UMMAH HELP TRUSTEES. REPORT {CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 LESSONS FROM SREBRENICA VISITS PROGRAMME Our 'Lessons from Srebrenica, visits programme seeks lo counter division through inspiring people lo take acllon in Ihar local communities, by learning how a s&emingly inlegraled society in Europ8 imploded due lo unthallerTrged extremism and hatred. Through thes8 four-day educational visits lo Srebrenica, wts aim lo molivale people of all backgrounds lo strengthen their communllies. We do this through asking that each Individual who joins us in visiting Srebrenica becornes our Community Champion for social justice, making a ¢oncrele social adion pledge to do something positive in their communities lo challenge hatred and intolerance. The 'Lessons from Srebrenic3' programme Inspires and empowers individuals lo create social actions projects lo unite communities. Cvic and communtty leaders froFn the Derry City and Slrabane District Council area In Northern Ireland took part Dn our visits programme as part of a fact-finding visit to Sarajevo and SrebreTrica where they learned more about the Bosnian g&nocide and the country's peace building efforts, as well as exploring how diversity 8nd power sharing have been managed. In addition to meeting the Molhets of Srebrenic8 and survivors of the genocid8, the group had the opportunity lo meet with the Mayor of Sarajevo as well as the Britssh antl Irish Ambassadors for an interesting dis¢ussion on Bosnia and Herzegovina, shared experiences and dialogue and the importance ol civil society. The project culminated in the planting of a tree lo mark Srebrenica Memorial Day in July which was allended by the Mayor of Derry City and Slrabane. Remembering Srebrenica Wesl Midlands Board member, Aida Haughlon MBE led a delegallon which Included MSCIMA students studying Forensic Archaeology and Genocide Inv&st(galion from Slaffordshir8 Univetsily as well as represenlalives of the the New Vic Borderlines Ihealr& led by Director Susan Moffat. The delegates had the opportunity to vlsil a number of different locations including Prijedor and Srebrenica lo hear powerful leslimony from the survivors and lo Searn about the importance of standing up lo halTed and intolerance and using the lessons of Srebrenica lo ¢reale strongèr, safer communilles. In lolal, we supported 30 individuals lo lake part In a sèlf-funded 'Lessons from Srebrenica, delegation Ihls yèar. We also ran a virtual Lessons From Srebrenica Visits progr8mme In partnership Mlh De Montfort University called Building Stronger Communities. This is a six week course attended by professionals from different sectors including police, teachers. local aulhorlly offi¢ers. Al th6 enLI of the programrne course allendees re1ve a certificate from De Montfort University. We are delighted that this year 19 people graduated from Ihls virtual programme. RAISINGAWARENESS Raising 8wareness of Srebrenica is a cruaal part of our wark, whlch allows mor8 people every year lo learn about the consequ&nc85 of hatred and intolerance b?ing left unchecked. In 2023, covèrage across broadcast. print and onlino media in the UK generated almost 400.000 new opportunities lo view our key messaging. This year, we had an eslimaled lolal reach of over 35D,000 onliTre across social media platforms and have increased our following on X (formerly Twitter) ID over 22,600, with nearly 21,000 people having liked our Facebook page. 2023 also saw the development of an innovative way of raising awareness with the performance of 'My Thousand Year Old Land,, a documentary piece of theatre which follows Ihrae women whose lives are changed by th? deaths of Ihelr communities, men in the 1990s genocide in Bosnia and Herzegovina in which they find themselves taking on the typically male roles in the family. Sel in the present, several jumps back in lime lo the Bosnian war, il considers what it means lo have roots when one lives in a country damaged by war and genocicle. and when one has experienced such loss and trauma. Over 2,500 people allended a perfOrMar ol the play.
UMMAH HELP TRUSTEES, REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT We would like lo thank the Department for Levelling Up, Housing and Communities for the funding provided for Remembering SrebreniGa. R8mgmberlng Srebrènlca Presldent: Lord Bourne ofAbery8twyth lunlil December 20231 Patrons: Rl Hon Lord Jim Wallace of Tankemess QC Rt Hon Barone88 Warsi Baroness Hussein-EGe OBE Barones5 Alicia Kennedy of Cradley Rl Hon Baroness D'souza CMG Baroness Mobarik CBE Baroness Hodgson olAblngeT CBE Baroness Lawren of Clarendon OBE lan Blackford Rl Hon Andrew Mitchell MP Nusral Ghani MP Martin Vickers MP Yasmin Qureshi MP Nigel Evans Afzal Kh8n MP Saqib Bhatli MP UK Natlonal Board: Peter Osborne, Chair of Remembering Srebrenica Northern Ireland Board Robert McNeil MBE. Chair of Remembering Srebrenica Scotland Board ofAmbassadors Abi Carter. Co-chair of Remembering Srebreni¢a Wale5 Board Saleem Kidwai OBE, Co-chair of Remembering Srebienica Wales Board Smajo Beso OBE, Chair of Remembering Srebrenica North East Board Cllr Sabiya Khan, Chair of Remembering Srebienica Yorkshire Board Neil Sledge, Co.Chair of Remembering Srebreni¢a North Wesl Board Yusuf Tai, Co-chair of Remembering Srebreni¢a North Wesl Board Richard Burden, Chair of Remembering Srèbrenica Wesl Midlands Boa Dr Helen Connolly, Chair of Remembering Srebrenica East of England Board Kim Sadique, Chair of Remembering Srebrenica East Midlands Board Dania Hanif, Chair of Remembering Srebrenica London and South East Board Dr Louise Livesey, Chair of Remembering Srtsbrenica South West B(iard
UMMAH HELP TRUSTEES, REPORT ICONTINUEDI{INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 UK Bosnlan CommunltyAdvlsory Board.. Smajo Beso OBE Mersaol Krnji Zaim Pasic Elvira Mujkanovi¢ Samir Dizdarevic Aida Salkic Haughton MBE Anes Ceric Mahir Hadzic Ferid Kevri¢ Safel Vukalic Alma Aganovic Sadia Muminovic Dudia Zilic Edina Hodxic Riad Terzic Sabil J8kupovic Mujo Delic Huse Bektic Kelima Daulovic Nermina Webster Fahrudin Omerovic Remzudin Alihodzi¢ Sanja Bilic Amir Halilovic Emir Boli¢ Academic Advlsory Boar(I'. Dr Kim Sadique DrAidan Slonehouse Sam Hunt Professor Jasna Dragovic SOSD Dr Jelena Obradovic-WoGhnik LucyAdams Dt Lorna Waddinglon DIAidan Hehir Remembering Srebrenlca Slaff.. Aron Mon, Operations Manager Amil Khan, Consultant Elmaa Kulasic, Consultant in Bosnia LEGALAND ADMINISTRATIVE INFORMATION The Iruslees, who are also the dir&clors for tho purpose of company law, and who served during the year and up lo the dale of signature of the financial slalemenls were.. Ummah Help Trust8es Dr WAzmi OBE Mr Vanja Filipovic Mr MAzmi Dr H Connol Dr SAzmi Dr J Short
UMMAH HELP TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT} FOR THE YEAR ENDED 31 MARCH 2024 The trustees, r pproved by the Board Lif Trustees. Drw Azml OBE Trustee Dated.. 31 October 2024
UMMAH HELP INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF UMMAH HELP I report lo the trustees on my examination of the finan¢Éal statements of Ummah Hèlp Ilhe chaiily) for the year ended 31 March 2024. Responslbllltles and basls of report As the Iruslees of the charity land also ils directors for the purposgs of company lawl you are responsible for the preparation of th8 financAal slalemenls in accordance with the requirements of the Companies Act 201b Ilhe 2DOS Act). Hawng satisfied myself that the financial statements of the charity are not requlwed to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination ol the charity's financial statements carried out under section 145 of the Charities Act 2011 Ilhe 2011 Act). In carrying out my xaminalion I have followed all the applicable Directions given by the Charity Commission under section 14515)Ibl of the 2011 Act. Independent examiner's statement I have completed my examination. l ¢onlifm that no mallers have come to my attention in conneclion with the &xamination giving me cause lo believ& that in any material r6speGI'. accounting records were not kept in respect of the thafily as required by secllon 386 of the 2006 Act,. or the financlal statements do not accord with those records., or the financial slalemenls do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and falr view which is not a matter consldered as part of an independent exBminalion', or the financial slalemenls have not been prepared in accordan with the methods and principles of the Slalemenl of Recommtsnded Practice foi aceounling and reporting by charitles applicable lo chaTilies preparing their accounts in accordance with th8 Finan¢i81 Réporting Standard applicable in the UK a Republic of Ireland IFRS 102). I have no concerns and have come across no olh&r matters in connecllon wlh th8 8xaminalion lo whlch attention should be drawn in this report in order lo enable a prop8T understanding of the financial slalemenls to be reach. AGS Accountants & Buslness Advlsors Llmlted Unil 1 Castle Court 2 Ca311egale Way Dudlgy DY1 4RH Dated.. 31 October 2024
UMMAH HELP STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestrlcted Unrestrlcted funds funds 2024 2023 Notès Income from: Donations and legacies 157,674 228,417 Totsl Income 157,674 228,417 Expendlture on: Charitable aclivilie5 Olhei expenolilure 117,493 1371) 217,078 11771 Total expenditure 117,122 216,901 Net Income and rnovement In funds 40,552 11.516 Reconclllatlon of funds: Fund balances al 1 ApTII 2023 243.601 232,088 Fund balanc8s at 31 March 2024 284.153 243,604 The statement of financlal activities includes all gains and losses recognised the yaar. All income and eXndItuTe derive from continuing aclivilies.
UMMAH HELP BALANCE SHEET ASAT31 MARCH2024 2024 2023 Notes Fixed assets Tangible assets 2,704 3,380 Current as$et$ Debl(xs Cash at bank and in hand 1.386 306,106 218 255,673 307.492 255,889 Credltors: 4mount$ falllng due within one year 126,0431 (15,6651 Net current assets 281,449 240,224 Total a$$ets less cuent Ilabilities 284,153 243,604 Net asstrts ex¢ludlng penslon Ilablllty 284,153 243,604 The funds of the Charlty Unrestricted funds 284,153 243.604 284,153 243,604 For the financial year ended 31 March 2024 the company was entitled to exemption from audit under section 477 01 the Companies Act 2006 relating lo small companles. The Iruslees acknowledge their responsibilities for ensuring that the charity keeps accounting racords which comply with section 386 of the Act and for preparing financial slalemenls which glve a Iruts and fair view of the slate ol affalrs Df the company as al the end ol the financial year and of its incoming resources 8nd applicaion of resources. including its income and oxpenditure, for the fnancial year in accordan¢e wilh the requirements of section 394 and 395 and which otheNise comply with the requirements of the Companies AGt 2008 relating lo financial slalements. so far as appliGable lo the company, The members have not required the company to obtain an audit of its financial slalemenlg for the year In quesllon In accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial s ments were approved by the trustees on 31 Octobw 2024 tlrWAzmi OBE Trustee Company rl$tration number 07369796 (England and Wales)
UMMAH HELP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcles Charlty Information Ummah Help is a private cgmpany limited by guarantee Incorporated in England and Wales. The registered office is 639-841 Stratford Road, Birmingham, B11 4AE. 1.1 Accounting conventlon The financial slalemenls have been Prepared in accordance with the charity's governing document, the Companigs Act 2006 and "Accoksnling and Reporting by Chariliès.. Slalemenl of Recommended Practice applicable lo charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021. las amended for accounting periods commencing from 1 January 20161, The Charity is a Publi¢ Benefit Entity as defined by FRS 102. The financial slalemenls are prepafftd in sterling, which is the functional currency Df the charlty. Monetary amounts in these financlal statements are rounded lo the nearest £. The financial statements have been prepared under the historical cost cornvenlion. The principal accounting policies adopted are set out below. 1.2 Golng concern At the lime of approving the financial slalemenls, the trustees have a reasonable expeotatlon that the charity has adequate resources lo continue in operational existence for the foreseeable futurè. Thus th8 trustefts continue lo adopt the going concern basis of accounting in prepa{1 the fi'nancial slalemenls. 1.3 Charltable funds Unroslri¢led funds are available for use at the discr81ion of the trustees in furtherance of their charitable objectives. Restricted funds are subjeol lo specific conditions by donors or grantors as to how they may be used. The purposos and usgs of the reslricled fund5 are sel out in the notes to the financial slalemenls. Endowmènt funds are subject lo specific conditions by donors that the capital musl be maintained by the charity. 1.4 In¢omlng resource$ Income is recognised when the charity is legally snlill$d to il after any performance conditions have been mel. the amounts ¢an be measured reliably. and il is probablo that income will be received. Cash donations are recognised on r&ceipl. Other donations are recognised once the chaiily has been notified Df the donation, unless performanGe conditions require deferral of ths amount. Income tax recoverable in relation to donalitrns received under Gift Aid or deeds of covenant is recognised al the lime of the donation. Legacies are recognised on receipt or olhetw(se if the charity has been notified of an impendlng distribulior¢, the arllounl is known. and reG&ipI is oxpecled, If the amount is not known, the legacy is Ireal8d as a conlingenl asset. 1.S Tangible fixed assets Tangible fixed assets are initially measured al cost and subsequently measured at CDSI or valLtalion. net ol depreciation and any impairment losses. Depreciation is recognised so as lo write off the cost or valuation of 8ssels less their residual values over their useful lives on the following bases.. Fixtures, fittings & equipm&nt 20% Straight Line
UMMAH HELP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcles (Continued) The gain or Ios5 arising on the disposal of an asset is determined as the differellce between the Sale proceeds and the ¢arrying value of the asset, and is Tecognised in the statement of financial aclivilies. 1.6 Impalmi8nt of fixed assets At each reporting end dale, the charity reviews the carrying aMonIS of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indallon exists, the recoverable arnount of the asset is eslimaled in order to determine the extent of the impalrmenl loss (if any). 1.7 Cash and cash equlvalents Cash and cash equivalents include cash in hand. deposits held at call wlth banks, othèr short-lerm liquid investments with oiiginal malurilies of three month5 or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.8 Flnanclal Instruments The charity has elected to apply the provisions of Sedlon 11 'Basic Financial Instruments, and Secllon 12 'Olher Financial Instrumerils Issues, of FRS 102 to all ol ils financial instrument8. Financial instruments are Tecognised in the charity'5 balants sheet when the chaTlty becomes party lo the contractual provisions ot the instrument. Financiel assets and liabilities are offset, with the nel amounts presented in the financial gtalemenls, when there is a legally enforable right to sel off the recognised amounts and there is an intention to sellle on a nel basis or ID realise the asset and settle the Ilability simullaneDusIy. Baslc flnanclal assets Financial assets classified as other financial assets are slated al fair value wlh any gains or losses arising on remeasurement recognised in profil or loss. The nel gain or loss recognised in profil or loss includes any dividénd or inlèresl 8arn8d on the finanaal asset. Other fffnancial assets Financial assets with fixed or dglerminabl& paymenis and fixed malurily dates that the charity has the positive intent and ability to hold lo malurily arg Classified as held lo malurily inveslmenls. Held to malurlly investments are measurod al amortised cosl usiw th9 effedive inl8resl method less any impairment, with revenue recognised on an effective yield basls. The effective interest method is a method of calculating the amortised cost of a debt instrument and of allocatlng the Interest income over the relev8nl period. The effective interest rate is the rale that exactly discounts eslimaled futu cash receipts through the expected life of the dabl inslrumanl to the nel carrying amount on initial recognitlon.
UMMAH HELP NOTES TO THE FINANCIAL STATEniiENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng poll¢les IContlnu8dl Impalrment of flnanclal assets Financial assets, other than thos6 held at fair value through income and expenLfilure, are assessed for indi¢ators ol impairment at each reporting date. Financial assets are impaired where Ikiere is oblecuve evldence that. as a r6suIt of one or more events that occurred after the initi81 recognition of the finan¢ial asset, the estimated future cash flows have b8en affected. If an asset is impeired, the impairment loss is the difference between the carrying amount and the present value of the osllmated cash flows discounted al the asset's original effective interest rate. The impairment loss is recognised in nel InGomellexpenditure} for the year. If there is a decrease In the impairment loss arising frow an event 0rring after the Impalrmenl was recognised. the impa1rmenl is reversed. The reversal is such that the current carrying amount does ntst exceed what ths carrying amount would have been, hBd the impairm6nl not previously been recognised. The impairment reversal is reGogni8od in nel in¢ornellexpendilurel for the year. Derecognitlon of financlal assets Financial assets are derecognised only when the conlraclual rights to the cash flows from the asset expire or are settled, or when the charity transfers the fin8nci81 assèt and substantially all the risks and rewards of ownership lo another enlily, or if some significant risks and rewards of ownership are retained bul control of the asset has transferred lo another party that is able lo sell th& asset in ils entirely lo an unrelated third paty. Basic financial liabilitles Basic financial liabilities, including creditors and bank loans are infcially recognised al transaction price unless the arrangement conslilutes a financing Iransaclion. where the d8bt instrument is measured al the PTesent value of the lulure payments oliscounled al a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Débt instruments are subsequently carried at amortised c051. using the effectlve interest rate method. Trade creditors are obligalions to pay for goods or servlctss that have been acquired in the ordinwy cours6 01 operations from suppliers. Amounts payable are classified as cuirenl liabilities if paymtrnl is due wilhin one year or less. If not, they are presented as non-cuffenl liabilK(ies. Trade ¢redilors are rÈcognisÈd initially at transaction price and subsequently measured al amorlised cost uslng the effective interest method. Other flnanelal Ilablllties Derivatives. including interest rale swaps and forward foreign exchange contracts. ar& not bastc financial instruments. Derivatives are initially recognised at fair value on the dale a derivative conlraGt is entered into and are subsequently re-measured al their fair value. Ghanges in the fair value of derivatives are recognisad in or in finance costs or finance income as appropriate, LTrnless hedgg accounting 18 applied and the hedge is a cash flow hedge. Derecognition of financl&l Ilabllltles Flnancial liabilities are derecognised when the charitls conlraclual ob11gallons explre or are discharged or cancelled. 1.9 Employee benefits The cost Df any unused holiday enlillement is recognised in the period in which the employee's services are received. Termination benefits are rocognised immediately as an expense when the charity is demonstrably Committed to teiminate the employmanl of an employee or lo provide lerminalion benefits. 12-
UMMAH HELP NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Donations and lfrgacles 2024 2023 Donations and gifts MHCLG 7,674 150,000 28,417 200,ODO 157,674 228,417 Charitable actlvltles 2024 2023 staff costs Depreciation and impairment Charitable expenditure Rent Light & Heat Print. Postage & Stat. Telaphone Insurance Legal and professional 49,251 676 42,OQ3 6,957 84Q 2,524 2,076 1.203 11.963 140.748 845 52,765 9,6tKI 2,076 1,869 1.287 7.408 117,493 217.078 117,493 217,078 Employ8e5 The average monthly number of 8mploy@&s during the year was.. 2024 Numbor 2023 Numbor Employmènt costs Wages and salariés 49,251 140,748 There were no employees whosè annual remuneration was more than £60,000. 13-
UMMAH HELP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 (Continued) Other Expendlture Unrestrlcted funds Total 2023 Flnanclng costs 1371) 11771 Tanglble flxed assets Flxturès. fittings & equlpmènt Cost At 1 April 2023 5,371 At 31 March 2024 5.371 Depreciation and impalrm8nt Al l April 2023 Depreciation Charged In the year 1.991 676 Al 31 March 2024 2,667 Carrylng amount Al 31 March 2024 2,704 At 31 March 2023 3,380 Debtors 2024 2023 Amounts falling due withln one year: Prepayments and awued income 1,386 218 Credltors.. amounts tslllng due wlthln one year 2024 2023 Other taxation and Sla1 security Trade crediltsrs Accruals and deferred income 18,2C)O 5,719 2,124 1 S,957 12,9511 1,659 26,043 15,665 14-
UMMAH HELP NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Creditors.. amounts falllng dug wlthln one year Icontlnu8dl A dispute is currently open with HMRC regarding incorrect EPS submissions made by a prior Finance Manager in 202012021 which has resulted in a misrepresenlalion of PAYE oulslanding. The PAYE creditor is expected to reverse once HhllRC have completed their investigation and Sn oul¢ome is reached. Unrèstricted funds The unrestricted funds of the Charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as lo how they may be used. These include designated funds which hava been sel aside out of unreslri¢led funds by the Iruslees for specific purposes. Al 1 Aprll 2023 Incomlng resources Resources At31 March expended 2024 General funds 243.601 157,674 {117,1221 284,153 Prevlous ygar: At 1 Aprll 2022 Incomlng resources Resources At 31 March 8xpènded 2023 General funds 232,088 228.417 {216,9011 243,604 10 Relaled Party Transactions There were no disclosable related party transactions during the year12023- none}. 15-