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2025-01-31-accounts

REGISTERED COMPANY NUMBER: 07797095 (England and Wales) REGISTERED CHARITY NUMBER: 1144812

Strategic Report, Report of the Trustees and

Financial Statements

for the Year Ended 31st January 2025

for

Orphans in Need

Sadofskys Statutory Auditors Princes House Wright Street Hull East Yorkshire HU2 8HX

Orphans in Need

Contents of the Financial Statements for the year ended 31st January 2025

Page
Strategic Report 1
Report of the Trustees 2 to 5
Report of the Independent Auditors 6 to 9
Statement of Financial Activities 10
Balance Sheet 11
Cash Flow Statement 12
Notes to the Cash Flow Statement 13
Notes to the Financial Statements 14 to 23

Orphans in Need

Strategic Report for the year ended 31st January 2025

The trustees present their strategic report for the year ended 31st January 2025.

REVIEW OF BUSINESS Key Performance Indicators

2025 2024 2023
£ £ £
Donations Received 10,758,332 12,284,487 11,398,229
Donation Growth/Decline (12.2%) 7.8% (5.1%)
Net Income/(Expenditure) (936,753) 1,260,746 3,415,501
Net Income/(Expenditure as % of Donations received (8.7%) 10.3% 29.9%

The charity continued its charitable activities during the year.

Total income increased from £22.2m in the previous year to £23.1m.

However net income decreased from £1.26m to net expenditure of £936K and net assets decreased from £13.5m to £12.6m.

The trustees within the year focused on sending grants to institutions from the funds previously donated in prior years which had accumulated in the bank, this then as a result concluded in a net expenditure position for the year.

PRINCIPAL RISKS AND UNCERTAINTIES

Credit Risk

The charity does not rely on credit loans and maintains sufficient cash reserves to mitigate associated risks.

Liquidity Risk

With a cash reserve of £11 million, the charity remains in a stable financial position.

Foreign Exchange Risk

The charity maintains strong relationships with financial service providers to manage foreign exchange risks effectively.

Interest Rates and Cash Flow Risk

The charity maintains a favorable cash balance and considers these risks to be minimal.

Orphans in Need employs a rigorous Assurance Framework, which includes internal audits and the use of external experts to ensure robust governance, risk management, and internal controls. The Senior Leadership Team (SLT) and the Board of Trustees closely monitor organisational risks, ensuring proactive management to protect the interests of beneficiaries and supporters.

Approved by order of the board of trustees on 8th October 2025 and signed on its behalf by:

A Musa - Trustee

Page 1

Orphans in Need (Registered number: 07797095)

Report of the Trustees for the year ended 31st January 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st January 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives, aims and public benefit

Orphans in Need is an international humanitarian charity working exclusively for public benefit. Its key objectives include:

The trustees confirm that they have adhered to the Charity Commission's guidance on public benefit throughout the year.

Orphans in Need partners with credible and trusted organisations worldwide to deliver its charitable aims. Grants are awarded following stringent due diligence to ensure alignment with our mission, impact goals, and governance expectations.

Grantmaking

Orphans in Need continually seeks out and collaborates with organisations that can effectively further its mission. Grants are awarded to these organisations when they are found to be aligned with Orphans in Need's policies and overarching goals.

Achievements and performance

FINANCIAL REVIEW

Reserves policy

The trustees regularly assess the charity's risks and actively monitor its reserves. Given that the charity's work progresses only when funds are available and that there are no significant ongoing commitments, the trustees have established a minimal reserve of £100,000 for contingencies. As of the year-end, the charity holds more than this amount due to funds raised for projects that are yet to be initiated.

Going concern

There are no material uncertainties relating to events or conditions that cast significant doubt on the Charity's ability to continue as a going concern.

Page 2

Orphans in Need (Registered number: 07797095)

Report of the Trustees for the year ended 31st January 2025

FINANCIAL REVIEW

The charity experienced a strong year of fundraising and resource mobilisation, enabling the continuation and expansion of its programmes. Income was derived from a range of sources including individual donations, gift aid, and donated goods and services. The trustees are satisfied that resources have been used effectively to deliver charitable activities while maintaining a prudent level of reserves to safeguard the charity's financial stability.

Unrestricted reserves remain healthy and provide the organisation with flexibility to respond to emerging needs and future project commitments. The charity continues to operate without reliance on credit and maintains sufficient liquid assets to meet short-term obligations.

FUTURE PLANS

Despite the increasing pressures of inflation and global humanitarian demand, Orphans in Need is committed to:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Orphans in Need is incorporated as a company limited by guarantee and is registered as a charity number 1144812.

The trustees, who are also the directors of the company, are responsible for the overall management and control of the company working with other persons on an entirely voluntary basis.

Recruitment and appointment of new trustees

Orphans in Need is a UK-registered charitable company limited by guarantee. The charity is governed by a Board of Trustees who are responsible for strategic direction, financial oversight, and regulatory compliance.

Trustees are appointed in accordance with the charity's constitution and receive an induction which includes an overview of their legal duties and responsibilities. Regular trustee meetings are held throughout the year to review performance, assess risk, and approve key decisions.

Day-to-day operations are delegated to a Senior Leadership Team, which ensures delivery of charitable programmes and compliance with policies, procedures, and statutory obligations.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07797095 (England and Wales)

Registered Charity number

1144812

Registered office

Windsor House 10 Manchester Road Bradford West Yorkshire BD5 0QH

Trustees

A Musa Director I Vania Teacher A Mohammad Director Mrs L M Bansal Director

Page 3

Orphans in Need (Registered number: 07797095)

Report of the Trustees for the year ended 31st January 2025

REFERENCE AND ADMINISTRATIVE DETAILS Auditors

Sadofskys Statutory Auditors Princes House Wright Street Hull East Yorkshire HU2 8HX

Bankers

National Westminster Bank plc Corporate Services Team PO Box 111 1 Victoria Place Leeds LS11 4AN

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Orphans in Need for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

AUDITORS

The auditors, Sadofskys, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Page 4

Orphans in Need (Registered number: 07797095)

Report of the Trustees for the year ended 31st January 2025

Approved by order of the board of trustees on 8th October 2025 and signed on its behalf by:

A Musa - Trustee

Page 5

Report of the Independent Auditors to the Members of Orphans in Need

Opinion

We have audited the financial statements of Orphans in Need (the 'charitable company') for the year ended 31st January 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Page 6

Report of the Independent Auditors to the Members of Orphans in Need

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Page 7

Report of the Independent Auditors to the Members of Orphans in Need

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud and irregularities relating to revenue recognition we:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Page 8

Report of the Independent Auditors to the Members of Orphans in Need

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Paul Drant FCA (Senior Statutory Auditor) for and on behalf of Sadofskys Statutory Auditors Princes House Wright Street Hull East Yorkshire HU2 8HX

8th October 2025

Page 9

Orphans in Need

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31st January 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
Investment income
4
Other income
Total
EXPENDITURE ON
Raising funds
5
Charitable activities
6
General
Other
9
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
fund
£
5,553,717
337,247
1,102
5,892,066
1,968,514
4,891,953
(31,648)
6,828,819
(936,753)
13,536,932
12,600,179		 Restricted
fund
£
17,569,152
-
-
17,569,152
-
17,569,152
-
17,569,152
-
-
-		 2025
Total
funds
£
23,122,869
337,247
1,102
23,461,218
1,968,514
22,461,105
(31,648)
24,397,971
(936,753)
13,536,932
12,600,179		 2024
Total
funds
£
22,260,369
229,811
-
22,490,180
1,950,367
19,242,497
36,570
21,229,434
1,260,746
12,276,186
13,536,932

The notes form part of these financial statements

Page 10

Orphans in Need (Registered number: 07797095)

Balance Sheet

31st January 2025

Notes
FIXED ASSETS
Intangible assets
14
Tangible assets
15
Investment property
16
CURRENT ASSETS
Debtors
17
Cash at bank
CREDITORS
Amounts falling due within one year
18
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
20
Unrestricted funds
TOTAL FUNDS		 Unrestricted
fund
£
6,385
934,698
125,000
1,066,083
234,310
11,407,525
11,641,835
(107,739)
11,534,096
12,600,179
12,600,179		 Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-		 2025
Total
funds
£
6,385
934,698
125,000
1,066,083
234,310
11,407,525
11,641,835
(107,739)
11,534,096
12,600,179
12,600,179
12,600,179
12,600,179		 2024
Total
funds
£
19,107
927,314
125,000
1,071,421
275,365
12,984,053
13,259,418
(793,907)
12,465,511
13,536,932
13,536,932
13,536,932
13,536,932

The financial statements were approved by the Board of Trustees and authorised for issue on 8th October 2025 and were signed on its behalf by:

A Musa - Trustee

The notes form part of these financial statements

Page 11

Orphans in Need

Cash Flow Statement
for the year ended 31st January 2025
2025
Notes
£
Cash flows from operating activities
Cash generated from operations
1
(1,883,281)
Net cash (used in)/provided by operating activities
(1,883,281)
Cash flows from investing activities
Purchase of intangible fixed assets
-
Purchase of tangible fixed assets
(26,130)
Sale of tangible fixed assets
2,100
Interest received
330,487
Net cash provided by investing activities
306,457
Change in cash and cash equivalents in
the reporting period
(1,576,824)
Cash and cash equivalents at the
beginning of the reporting period
12,984,053
Cash in cash and cash equivalents due to
exchange rate movements
296
Cash and cash equivalents at the end of
the reporting period
11,407,525		 2024
£
1,026,170
1,026,170
(908)
(93,620)
-
223,511
128,983
1,155,153
11,828,900
-
12,984,053

The notes form part of these financial statements

Page 12

Orphans in Need

Notes to the Cash Flow Statement for the year ended 31st January 2025

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Profit on disposal of fixed assets
Interest received
Decrease in debtors
Decrease in creditors
Net cash (used in)/provided by operations		 2025
£
(936,753)
30,174
(1,102)
(330,487)
41,055
(686,168)
(1,883,281)		 2024
£
1,260,746
31,678
-
(223,511)
68,331
(111,074)
1,026,170

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash
Cash at bank
Total		 At 1/2/24
£
12,984,053
12,984,053
12,984,053		 Cash flow
£
(1,576,528)
(1,576,528)
(1,576,528)		 At 31/1/25
£
11,407,525
11,407,525
11,407,525

The notes form part of these financial statements

Page 13

Orphans in Need

Notes to the Financial Statements

for the year ended 31st January 2025

1. PAKISTAN BRANCH

The audited figures include activity from the Pakistan branch, Orphans in Need Pakistan. Orphans in Need Pakistan is not a separate legal entity, the branch is legally and structurally part of Orphans in Need UK.

All registered INGOs of Pakistan are hereby directed to have their annual financial audits undertaken by one of the approved audit firms available on the official website of the State Bank of Pakistan. This year the activities in Pakistan have been locally audited by Riaz Ahmad & Co, Chartered Accountants, a category A approved audit firm in Pakistan.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

Orphans in Need is a company, limited by guarantee, registered in England and Wales. The company's registered numbers and registered office can be found on the Report of the Trustees on page 3.

The presentation currency of the financial statements is the Pound Sterling (£).

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Charity's accounting policies, Trustees are required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates.The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period to which they relate.

Key estimates are the carrying value of freehold properties under the revaluation model.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.There are three main types of income

Donations - for these to be recognised the charity will have been notified of the amounts and the settlement date in writing. if there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable they will be fulfilled.

Gift Aid - this is recognised as claimed and receivable from HMRC.

Donated Facilities and Professional Services - these are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

continued...

Page 14

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2025

2. ACCOUNTING POLICIES - continued

Expenditure

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Website costs

Website costs are amortised over 5 years.

TV Commercials are amortised over 5 years.

Accounting softwares are amortised over 3.33 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 15% on reducing balance Motor vehicles - 25% on reducing balance Computer equipment - 33% on cost

Freehold Property is held under the revaluation model.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Government grants

Government grants are recognised using the accruals model. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

Grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the assets to which they relate.

A grant that becomes receivable as compensation for expenses or losses already incurred, or for the purpose of giving immediate financial support to the company with no future related costs, is credited to income in the period in which it becomes receivable.

continued...

Page 15

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2025

3. DONATIONS AND LEGACIES

----- Start of picture text -----
2025 2025 2025 2024
Restricted Unrestricted Total Total
£ £ £ £
Donations 7,143,577 3,614,755 10,758,332 12,243,494
Gift Aid - 1,938,821 1,938,821 1,122,995
Donated Services and Facilities 10,425,575 141 10,425,716 8,852,594
17,569,152 5,583,284 23,122,869 22,219,083
----- End of picture text -----

Restricted income is based on the donors specified cause. A breakdown is provided below.

2025 2024
Water
Orphans
Food
Emergency
Medical Supplies		 £
1,100
4,518,816
1,819,878
803,783
10,425,575
17,569,152		 £
765
3,419,996
1,941,299
-
8,852,594
14,214,654

Cause details:

Water - Project to provide access to clean water.

Orphans - Sponsorship of orphans helps house orphans throughout the world in order to help ensure that they receive an education, food, healthcare and medical support that children need.

Food - Providing monthly food parcels to widows and orphans.

Emergency - Providing emergency aid to conflict areas.

Medical Supplies - Medical supplies donated and supplied by a partner.

4. INVESTMENT INCOME

Rents received
Deposit account interest		 2025
£
6,760
330,487
337,247		 2024
£
6,300
223,511
229,811

continued...

Page 16

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2025

5. RAISING FUNDS

Raising donations and legacies

Staff costs
Postage and stationery
Digital exposure
Marketing
Fund raising expenses
Telephone
Motor and travel
Accomodation
Bank charges		 2025
£
349,724
13,777
710,880
246,909
506,334
9,089
76,441
11,364
43,996
1,968,514		 2024
£
325,497
13,161
723,554
352,097
434,501
8,429
44,389
7,984
40,755
1,950,367

6. CHARITABLE ACTIVITIES COSTS

CHARITABLE ACTIVITIES COSTS
General
GRANTS PAYABLE
General
The total donations paid to institutions during		 Grant
funding of
activities
Direct
(see note
Costs
7)
£
£
1,202,132
21,206,392
the year was as follows:		 Support
costs (see
note 8)
£
52,581
2025
£
21,206,392		 Totals
£
22,461,105
2024
£
17,993,910
Orphans in Need - India
Orphans in Need - Jammu & Kashmir
Alsabil Welfare House
Novo Jibon
OIN Nepal
OIN USA
African Development Trust
Donated Pharmaceuticals
ARRDO
Charity Development Association
INARA
Mawah Education Foundation
Other grants of less than £150,000 in the period		 2025
£
-
-
3,440,481
337,435
226,694
2,500
329,932
10,425,575
167,093
175,118
2,281,630
3,171,475
351,113
20,909,046		 2024
£
5,697,527
820,363
796,664
291,067
223,908
-
337,891
8,852,594
-
-
-
-
973,896
17,993,910

7. GRANTS PAYABLE

A full list of individual grants and projects is available from our principal office.

continued...

Page 17

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2025

8. SUPPORT COSTS

Governance
Management
costs
£
£
General
9,577
43,004
OTHER
2025
£
Foreign exchange
(31,648)
Support costs
52,581
20,933
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2025
£
Auditors' remuneration
11,630
Depreciation - owned assets
17,474
Surplus on disposal of fixed assets
(1,102)
Accounting Software amortisation
265
TV Commercial amortisation
2,318
Website Costs amortisation
10,117		 Totals
£
52,581
2024
£
36,570
52,358
88,928
2024
£
10,411
19,143
-
100
2,318
10,117

9.

10. NET INCOME/(EXPENDITURE)

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st January 2025 nor for the year ended 31st January 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st January 2025 nor for the year ended 31st January 2024.

12. STAFF COSTS

Wages and salaries
Social security costs
Pension		 2025
£
794,087
70,238
9,652
873,977		 2024
£
712,402
63,210
11,869
787,481

The average monthly number of employees during the year was as follows:

2025 2024
29 28

continued...

Page 18

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2025

13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
General
Other
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
14.
INTANGIBLE FIXED ASSETS
Accounting
Software
£
COST
At 1st February 2024 and 31st January 2025
908
AMORTISATION
At 1st February 2024
100
Charge for year
265
Exchange differences
22
At 31st January 2025
387
NET BOOK VALUE
At 31st January 2025
521
At 31st January 2024
808		 Unrestricted
fund
£
8,045,715
229,811
8,275,526
1,950,367
5,027,843
36,570
7,014,780
1,260,746
12,276,186
13,536,932
TV
Commercial
£
11,589
4,443
2,318
-
6,761
4,828
7,146		 Restricted
fund
£
14,214,654
-
14,214,654
-
14,214,654
-
14,214,654
-
-
-
Website
Costs
£
50,584
39,431
10,117
-
49,548
1,036
11,153		 Total
funds
£
22,260,369
229,811
22,490,180
1,950,367
19,242,497
36,570
21,229,434
1,260,746
12,276,186
13,536,932
Totals
£
63,081
43,974
12,700
22
56,696
6,385
19,107

continued...

Page 19

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2025

15. TANGIBLE FIXED ASSETS

COST
At 1st February 2024
Additions
Disposals
At 31st January 2025
DEPRECIATION
At 1st February 2024
Charge for year
Eliminated on disposal
Exchange differences
At 31st January 2025
NET BOOK VALUE
At 31st January 2025
At 31st January 2024
COST
At 1st February 2024
Additions
Disposals
At 31st January 2025
DEPRECIATION
At 1st February 2024
Charge for year
Eliminated on disposal
Exchange differences
At 31st January 2025
NET BOOK VALUE
At 31st January 2025
At 31st January 2024		 Fixtures
and
fittings
£
114,617
1,000
-
115,617
80,447
5,176
-
-
85,623
29,994
34,170		 Improvements
Freehold
to
Plant and
property
property
machinery
£
£
£
800,000
71,654
86
-
-
-
-
-
-
800,000
71,654
86
-
-
1
-
-
12
-
-
-
-
-
2
-
-
15
800,000
71,654
71
800,000
71,654
85
Motor
Computer
vehicles
equipment
Totals
£
£
£
19,920
224,119
1,230,396
15,995
9,135
26,130
(9,778)
-
(9,778)
26,137
233,254
1,246,748
8,916
213,718
303,082
4,094
8,192
17,474
(8,780)
-
(8,780)
265
7
274
4,495
221,917
312,050
21,642
11,337
934,698
11,004
10,401
927,314

The Freehold Property was professionally valued by and independent valuer Hayfield Robinson in October 2021. Original cost was £644,091.

continued...

Page 20

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2025

16. INVESTMENT PROPERTY

£

FAIR VALUE
At 1st February 2024
and 31st January 2025
NET BOOK VALUE
At 31st January 2025
At 31st January 2024
The investment property was professionally valued by Hayfield Robinson in October 2021.
17.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Other debtors
55,660
Prepayments
178,650
234,310
18.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Trade creditors
71,499
Social security and other taxes
12,448
Other creditors
8,582
Accrued expenses
15,210
107,739
19.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
2025
£
Within one year
-
20.
MOVEMENT IN FUNDS
Net
movement
At 1/2/24
in funds
£
£
Unrestricted funds
General fund
13,536,932
(936,753)
TOTAL FUNDS
13,536,932
(936,753)		 125,000
125,000
125,000
2024
£
100,525
174,840
275,365
2024
£
69,731
14,175
12,946
697,055
793,907
2024
£
15,000
At
31/1/25
£
12,600,179
12,600,179

continued...

Page 21

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2025

20. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted Fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
Comparative net movement in funds, included in the above are
Unrestricted funds
General fund
Restricted funds
Restricted Fund
TOTAL FUNDS		 Incoming
resources
£
5,892,066
17,569,152
23,461,218
At 1/2/23
£
12,276,186
12,276,186
as follows:
Incoming
resources
£
8,275,526
14,214,654
22,490,180		 Resources
expended
£
(6,828,819)
(17,569,152)
(24,397,971)
Net
movement
in funds
£
1,260,746
1,260,746
Resources
expended
£
(7,014,780)
(14,214,654)
(21,229,434)		 Movement
in funds
£
(936,753)
-
(936,753)
At
31/1/24
£
13,536,932
13,536,932
Movement
in funds
£
1,260,746
-
1,260,746

continued...

Page 22

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2025

20. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS
A current year 12 months and prior year 12 months combined
as follows:
Unrestricted funds
General fund
Restricted funds
Restricted Fund
TOTAL FUNDS		 Net
movement
At
At 1/2/23
in funds
31/1/25
£
£
£
12,276,186
323,993
12,600,179
12,276,186
323,993
12,600,179
net movement in funds, included in the above
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
14,167,592
(13,843,599)
323,993
31,783,806
(31,783,806)
-
45,951,398
(45,627,405)
323,993

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Restricted funds relate to donations made by individuals to one of the charities specific projects/areas as per note 2.

21. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st January 2025.

Page 23