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2023-05-31-accounts

REGISTERED COMPANY NUMBER: 07882618 (England and Wales) REGISTERED CHARITY NUMBER: 1145092

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 May 2023

for

Human Care Foundation Worldwide

DUX Advisory Limited Chartered Accountants Kennel Club House Gatehouse Way Aylesbury Buckinghamshire HP19 8DB

Human Care Foundation Worldwide

Contents of the Financial Statements for the Year Ended 31 May 2023

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7 to 8
Notes to the Financial Statements 9 to 16
Detailed Statement of Financial Activities 17

Human Care Foundation Worldwide

Report of the Trustees for the Year Ended 31 May 2023

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 31 May 2023. 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 and aims

Human Care Foundation Worldwide (also known as WATAN UK) has two main objectives, to provide aid and relief to those affected by the Syrian conflict, and to take part in the long-term development of the Syrian nation and the Syrian individual, in particular by the provision of food, medical aid, protection, education, access to water and sanitation and other humanitarian assistance.

Ten years of conflict has plunged the country into complete chaos and taken its toll on the Syrian people. Syria has been identified as a disaster zone; the conflict has severely damaged Syria's social fabric and created untold suffering. It has created orphans and widows, denied children their right to an education, and deprived the wounded and sick of access to medical treatment.

We have been playing a frontline role in addressing the Syrian people's humanitarian needs, working across Syria and neighboring countries to restore a level of stability to the lives of those affected.

The objects as stated in the Articles of Association incorporated 14 December 2011 are:

o To relieve and assist the victims of war, conflict or natural disaster, by the provision of food, medical aid, accommodation, access to water and sanitation and another humanitarian assistance.

o The prevention or relief of poverty or financial hardship in particular, but without limitation, by providing persons in need with grants or money or by providing or paying for services, items or facilities; and,

o Such other purposes which are charitable under the laws of England and Wales as the trustees from time to time determine but not limited to, the people in Syria and surrounding countries and refugees of Syrian origin in other parts of the world.

Significant activities

In the reporting year, the funds collected by WATAN UK allocated to the following projects: shelter and accommodation project, qurbani project of Eid Adha, and food baskets in addition to ready to eat meals in Ramdan. Additionally, the orphans project was part on the implemented project during the reporting year.

Monitoring and Evaluation (M&E) activities took place periodically on the ground assessing the projects carried out by WATAN UK’s staff and assessing the benefits provided to the public. This M&E took place not only during or after projects but also done as a method of collecting information and data about the needs of people and how WATAN UK can apply its projects and aid in order to satisfy the public’s needs and provide the benefit they require from the organization.

Many data collection visits were held by WATAN UK staff along with the help of local partners and local councils to gather information about the people’s needs and providing the suitable type of aid and assistance to the surveyed public.

Delivering Public Benefit

Watan UKs objectives and activities fully reflect the purposes that the charity was set up to further. Throughout the process of determining these activities, the trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the charity.

Page 1

Human Care Foundation Worldwide

Report of the Trustees for the Year Ended 31 May 2023

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The protracted crises in Syria worsening the living conditions of the Syrian affected people, despite reduced media coverage. A large component of Human Care Syria’s work involves helping those who are suffering due to conflict. The disaster increasing the number of individuals and families requiring support, WATAN UK has continued to respond to the ongoing situation in Syria through the following activities:

Shelter Project

Impact of the project on beneficiaries:

The main goal of the project is to provide 20 dignified Shelters to be ready for the minimum living standards of the IDPs or the households of the host communities and to be suitable for their human dignity and the minimum services that met the Sphere principles, these houses are in Aleppo. These 20 shelters are the WATAN UK contribution to bigger project of 50 prefabricated dignified shelter in Aleppo. The direct beneficiaries of the project are 50 families (250 Individuals 78 boys, 34 men, 70 girls, 68 women) WATAN UK direct beneficiaries were 20 family’s which is 40 percent of the total project.

Orphans Project

Our orphan program continued to care for 111 orphans in Turkey for UK project - Antakya, Nizip and Gaziantep through a monthly cash distribution for a period of one year from 31.10.2022 to 31.10.2023 to protect orphans from work and exploitation and to provide educational opportunities, basic living necessities and awareness Behavioural for orphans and guardians and proliferation. Concepts of love and tolerance between them.

Qurbani Project

On Eid al-Adha 2022, We distributed 720KG of meat (6 Sheep) to 360 family, 2,160.00 individuals received fresh meat qurbani in Syria, all beneficiaries were in camps all of them who benefited from this project had improved their food security during Eid Al Al-dha and had saved money and resources to spend on other pressing needs.

Food Security & Livelihood Project (food baskets and ready to eat meals)

After conducting verification operations in the most impoverished camps in northern Syria, a list of beneficiaries has been compiled. This includes:

Page 2

Human Care Foundation Worldwide

Report of the Trustees for the Year Ended 31 May 2023

FUTURE PLANS

Our plans for the year stretch from operational, programs and fundraising initiatives that will better expand our work. Specifically, this includes:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07882618 (England and Wales)

Registered Charity number

1145092

Registered office

27 Old Gloucester Street Camden London WC1N 3AX

Trustees

Hamza Alsibaai Hikmat Walid Hassan Walid

Company Secretary

Hassan Walid

Independent Examiner

DUX Advisory Limited Chartered Accountants Kennel Club House Gatehouse Way Aylesbury Buckinghamshire HP19 8DB

Page 3

Human Care Foundation Worldwide

Report of the Trustees for the Year Ended 31 May 2023

30/06/2024 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.......................................................................... Hikmat Walid - Trustee

Page 4

Independent Examiner's Report to the Trustees of Human Care Foundation Worldwide

Independent examiner's report to the trustees of Human Care Foundation Worldwide ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts 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 fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 accounts to be reached.

Bianca Permal FCA

DUX Advisory Limited Chartered Accountants Kennel Club House Gatehouse Way Aylesbury Buckinghamshire HP19 8DB

30/06/2024 Date: .............................................

Page 5

Human Care Foundation Worldwide

Statement of Financial Activities for the Year Ended 31 May 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
76,092
EXPENDITURE ON
Raising funds
3,913
Charitable activities
Food Security
11,593
Non Food Items & Shelter
-
Education Support
-
Orphan Support
-
Qurbani Funds
-
Health
-
Emergency
-
COVID-19
-
Protection
-
Total
15,506
NET INCOME/(EXPENDITURE)
60,586
Transfers between funds
7
(16,208)
Net movement in funds
44,378
RECONCILIATION OF FUNDS
Total funds brought forward
38,325
TOTAL FUNDS CARRIED FORWARD
82,703		 Restricted
funds
£
127,176
5,533
482
39,690
50
19,814
1,874
70
79,999
11
1,643
149,166
(21,990)
16,208
(5,782)
31,937
26,155		 31.5.23
Total
funds
£
203,268
9,446
12,075
39,690
50
19,814
1,874
70
79,999
11
1,643
164,672
38,596
-
38,596
70,262
108,858		 31.5.22
Total
funds
£
220,664
19,436
52,761
33,766
10,979
20,311
-
18,690
3,422
186
-
159,551
61,113
-
61,113
9,149
70,262

The notes form part of these financial statements

Page 6

Human Care Foundation Worldwide

Balance Sheet 31 May 2023

Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
5
6,672
Cash at bank
301,657
308,329
CREDITORS
Amounts falling due within one year
6
(225,625)
NET CURRENT ASSETS
82,704
TOTAL ASSETS LESS CURRENT LIABILITIES
82,704
NET ASSETS
82,704
FUNDS
7
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
26,154
26,154
-
26,154
26,154
26,154		 31.5.23
Total
funds
£
6,672
327,811
334,483
(225,625)
108,858
108,858
108,858
82,704
26,154
108,858		 31.5.22
Total
funds
£
13,331
196,802
210,133
(139,871)
70,262
70,262
70,262
38,325
31,937
70,262

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 7

Human Care Foundation Worldwide

Balance Sheet - continued 31 May 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

30/06/2024

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Hikmat Walid - Trustee

The notes form part of these financial statements

Page 8

Human Care Foundation Worldwide

Notes to the Financial Statements for the Year Ended 31 May 2023

1. 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. The presentation currency of these financial statements is in sterling.

The financial statements have been prepared on a going concern basis. The trustees have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. In particular, in response to the COVID-19 pandemic, the trustees have tested their cash flow analysis to take into account the impact on their business of possible scenarios brought on by the impact of COVID-19, alongside the measures that they can take to mitigate the impact. Based on these assessments, given the measures that could be undertaken to mitigate the current adverse conditions, and the current resources available, the trustees have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

Significant judgements and estimates

In preparing the financial statements it is necessary to make certain judgements, estimates and assumptions that effect the amounts recognised in the financial statements. These assumptions are reassessed annually as part of the accounts preparation process.

In the view of the trustees applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material judgement in the next financial year.

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.

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.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Where parts of an item of tangible assets have different useful lives, they are accounted for as separate items of tangible fixed assets.

Depreciation is provided to write off the cost of assets in equal instalments over the estimated lives of the asset. The estimated lives are as follows:

Computer Equipment 2 years

continued...

Page 9

Human Care Foundation Worldwide

Notes to the Financial Statements - continued for the Year Ended 31 May 2023

1. ACCOUNTING POLICIES - continued

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2023 nor for the year ended 31 May 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 May 2023 nor for the year ended 31 May 2022.

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
105,047
EXPENDITURE ON
Raising funds
8,891
Charitable activities
Food Security
47,407
Non Food Items & Shelter
-
Education Support
-
Orphan Support
-
Health
-
Emergency
-
COVID-19
-
Total
56,298
NET INCOME
48,749
Transfers between funds
(16,204)		 Restricted
funds
£
115,617
10,545
5,354
33,766
10,979
20,311
18,690
3,422
186
103,253
12,364
16,204		 Total
funds
£
220,664
19,436
52,761
33,766
10,979
20,311
18,690
3,422
186
159,551
61,113
-

continued...

Page 10

Human Care Foundation Worldwide

Notes to the Financial Statements - continued for the Year Ended 31 May 2023

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£ £ £
Net movement in funds 32,545 28,568 61,113
RECONCILIATION OF FUNDS
Total funds brought forward 5,780 3,369 9,149
TOTAL FUNDS CARRIED FORWARD 38,325 31,937 70,262
4. TANGIBLE FIXED ASSETS
COST Fixtures
and
fittings
£
At 1 June 2022 and 31 May 2023 11,433
DEPRECIATION
At 1 June 2022 and 31 May 2023 11,433
NET BOOK VALUE
At 31 May 2023 -
At 31 May 2022 -
5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Amounts owed by group undertakings 31.5.23
£		 - 31.5.22
£
3,078
Other debtors 6,672 10,173
Prepayments and accrued income - 80
6,672 13,331

continued...

Page 11

Human Care Foundation Worldwide

Notes to the Financial Statements - continued for the Year Ended 31 May 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Other creditors
Accrued expenses		 31.5.23
£
220,261
-
5,364
225,625		 31.5.22
£
133,428
443
6,000
139,871

7. MOVEMENT IN FUNDS

Unrestricted funds Net
Transfers
movement
between
At 1.6.22
in funds
funds
£
£
£		 At
31.5.23
£
General fund 38,325
60,587
(16,208)		 82,704
Restricted funds
Food Security 3,514
829
-		 4,343
Education Support -
72
(72)		 -
Orphan Support 11,240
(159)
-		 11,081
Non Food Items & Shelter 12,281
(11,380)
127		 1,028
Health -
(279)
279		 -
Wash 3,103
722
-		 3,825
Qurbani Funds -
1,200
-		 1,200
Emergency -
(12,533)
12,533		 -
Grants 1,511
(4,864)
3,353		 -
Covid 19 Emergency 136
14
-		 150
Protection 152
4,387
(12)		 4,527
31,937
(21,991)
16,208		 26,154
TOTAL FUNDS 70,262
38,596
-		 108,858

continued...

Page 12

Human Care Foundation Worldwide

Notes to the Financial Statements - continued for the Year Ended 31 May 2023

7. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
Food Security
Education Support
Orphan Support
Non Food Items & Shelter
Health
Wash
Qurbani Funds
Emergency
Grants
Covid 19 Emergency
Protection
TOTAL FUNDS		 Incoming
resources
£
76,092
1,772
185
20,465
16,208
258
2,635
3,214
67,856
8,500
40
6,043
127,176
203,268		 Resources
Movement
expended
in funds
£
£
(15,505)
60,587
(943)
829
(113)
72
(20,624)
(159)
(27,588)
(11,380)
(537)
(279)
(1,913)
722
(2,014)
1,200
(80,389)
(12,533)
(13,364)
(4,864)
(26)
14
(1,656)
4,387
(149,167)
(21,991)
(164,672)
38,596

continued...

Page 13

Human Care Foundation Worldwide

Notes to the Financial Statements - continued for the Year Ended 31 May 2023

7. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1.6.21 in funds funds 31.5.22
£ £ £ £
Unrestricted funds
General fund 5,780 48,749 (16,204) 38,325
Restricted funds
Food Security - 3,514 - 3,514
Education Support 823 (7,039) 6,216 -
Orphan Support - 11,240 - 11,240
Non Food Items & Shelter 526 11,755 - 12,281
Health 498 (7,648) 7,150 -
Wash 1,179 1,924 - 3,103
Qurbani Funds 1 (2,744) 2,743 -
Emergency - (95) 95 -
Grants - 1,511 - 1,511
Covid 19 Emergency 182 (46) - 136
Protection 160 (8) - 152
3,369 12,364 16,204 31,937
TOTAL FUNDS 9,149 61,113 - 70,262

continued...

Page 14

Human Care Foundation Worldwide

Notes to the Financial Statements - continued for the Year Ended 31 May 2023

7. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Food Security
Education Support
Orphan Support
Non Food Items & Shelter
Health
Wash
Qurbani Funds
Emergency
Grants
Covid 19 Emergency
Protection
TOTAL FUNDS		 Incoming
resources
£
105,047
9,742
1,381
34,310
39,718
12,079
12,690
-
3,778
1,760
159
-
115,617
220,664		 Resources
Movement
expended
in funds
£
£
(56,298)
48,749
(6,228)
3,514
(8,420)
(7,039)
(23,070)
11,240
(27,963)
11,755
(19,727)
(7,648)
(10,766)
1,924
(2,744)
(2,744)
(3,873)
(95)
(249)
1,511
(205)
(46)
(8)
(8)
(103,253)
12,364
(159,551)
61,113

Each of the restricted funds is made up of a mixture of donations from individuals and grant funding for specific projects as outlined above by the name given to each individual fund.

The unrestricted fund is to help develop a sustainable, healthy and educated community.

Food security is an common acronym used within development work for families adversely affected by disasters abd conflicts by providing them with support in emergency situations. Accessing sufficient and sustainable income and other resources to enable families to fulfil their own basic needs.

Education support is to enable the implementation of creative educational strategies, for intervention in communities adversely affected by disasters and conflicts.

Orphan support project works on achieving safety, dignity and human rights with the aim of reducing exposure to harm and humiliation and to ensure that humanitarian aid gets to the need in a neutral manner - without discrimination or fear from physical or psychological harm.

Non Food Items & Shelter is to provide safe shelter, facilitating healthy living conditions and ensuring the privacy and dignity of the individuals and families in refugee camps or in temporary or permanent housing. Other components of the Program include distributing non-food items to needy people for their daily use, like seasonal clothing, cooking utensils, heating and shelter equipment.

continued...

Page 15

Human Care Foundation Worldwide

Notes to the Financial Statements - continued for the Year Ended 31 May 2023

7. MOVEMENT IN FUNDS - continued

Qurbani funds is a fund set up for Qurbani which is a religious rite of Muslims in general and in the targeted areas of the project also, is that the Muslims slaughter sacrifices and distributed to the poor on the day of Eid al-Adha. Unfortunately, many poor families around the world cannot afford to buy meat on the occasion of religious observance. The project involves purchasing a number of livestock and dividing them into equal shares and distributing them to the poorest families in the five areas to help them celebrate the fest while alleviating their financial burdens and ensure they have access to a nutritional food source.

WASH funds are to improve services in Bhori town which suffers from lack of water, sanitation and hygiene. The population of the town is 5,000, of whom 2000 are displaced people, struggling to obtain clean water that is safe for drinking and daily use.

Emergency project provides access to water through humanitarian lifesaving water services as well as assisting those who are suffering due to conflict.

Health funds were used to establish community treatment centres to prevent and contain COVID-19 transmission, through active case detection, isolation and provision of primary care services for COVID-19 confirmed cases with severe/ moderate symptoms and underlying medical conditions.

Grant funds from Muslim Aid are used to provide winterization kits to support vulnerable children and families in Aleppo, Afrin City, to help them deal with the harsh winter living conditions.

8. ULTIMATE PARENT COMPANY

Watan Foundation is the the parent charity of Human Care Foundation Worldwide.

9. RELATED PARTY DISCLOSURES

During the year Hassan Walid (Trustee) was reimbursed for payment of expenses of £16,275 (2022 £109,819).

Page 16

Human Care Foundation Worldwide

Detailed Statement of Financial Activities
for the Year Ended 31 May 2023
31.5.23 31.5.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 203,268 220,664
Total incoming resources 203,268 220,664
EXPENDITURE
Raising donations and legacies
Other Direct Costs 9,446 19,436
Charitable activities
Grants to DIBD 95,216 45,513
Support costs 60,010 94,602
155,226 140,115
Total resources expended 164,672 159,551
Net income 38,596 61,113

This page does not form part of the statutory financial statements

Page 17