KAALMO RELIEF ORGANISATION
Accounts & Reports For the year ended 31 March 2022
KAALMO RELIEF ORGANISATION
## Trustees Report
For the year ended 31 March 2022
## Contents
||Page|
|---|---|
|Legal and administrative information|2|
|Trustees’ report|3-4|
|Independent examiner’s report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the accounts|8-11|
1
KAALMO RELIEF ORGANISATION
## Trustees Report
For the year ended 31 March 2022 Legal Information Status: The organisation is a charity registered with the Charities Commission in England & Wales. Charity number: 1146930 Registered Office & Headquarter Business Address: Unit 9J, 97 Western Road Southall Middlesex UB3 5HN ruunki.uk/Ruudi1@aol.com Trustees: Ibrahim Abdi Noor -Chair Abdi Aden Abdi -Secretary Mohamud Yusuf Uleeh-Treasurer Bankers: Barclays Bank PLC Customer Service Business Banking LeicesterLE87 2BB Accountants: Aflah Accounting Solutions 8, 122-126 Coldharbour Lane Hayes UB3 3HL
2
KAALMO RELIEF ORGANISATION
## Trustees Report
For the year ended 31 March 2022
The Trustees are pleased to present their annual report together with the financial statements of the charity for the 12 months ended 31[st] March 2022, which comply with relevant law and good practice including Accounting and Reporting by Charities: Statements 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 2015).
## _**Aims and Objectives**_
## _**Mission**_
Assisting people to attain sustainable development through provision of education, training and healthcare as well as providing relief and rehabilitation to people affected by disasters through sustainable income.
## _**Aims**_
Kaalmo aims to alleviate the suffering of the poorest people in East Africa. The objective of Kaalmo is to improve the provision of basic needs and necessity of people affected by natural disaster in East Africa.
## _**Legal structure**_
The organisation is a charitable unincorporated association.
## _Financial statements_
The trustees submit their trustees’ report and financial statements for the year ended 31 March 2022.
## **OUR ACTIVITES, ACHIEVEMENTS AND PERFORMANCE**
The core of the charity's work is to alleviate the suffering of th e p oor e st people in East Africa, through education, training, healthcare as well as providing relief and rehabilitation to people affected by disasters. Kaalmo is dedicated to ensuring that orphaned children are given basic amenities is terms of food, shelter, education and equal opportunity so that they are given the opportunity to live happy and healthy lives. Kaalmo has been engaged in various activities for the year ended 31March 2 0 2 2 , which includes, among other things, the following:
- Providing shelter for orphaned children
- Providing water and sanitation facilities to orphaned children
- Providing basic food provisions for widows, orphans and families in need
- Sponsoring orphans and maintain their physical and spiritual upbringing
Kaalmo has been building Islamic school in east Africa particularly in Ethiopia, this school has been under construction through number of years and it is now in completion in order children have the opportunity to have an education. Since 2013, Kaalmo has also started running a project of feeding TB patients. Some of the Kaalmo trustees visited the hospitals around the area, where they found out that a high number of people were suffering from TB which most of the patients don’t have enough medicine as well as food. Kaalmo has co-operated with one of the registered NGO’s in the country and decided to set up a feeding centre to provide food for TB patients. It has funded the project and
3
KAALMO RELIEF ORGANISATION
## Trustees Report
For the year ended 31 March 2022
Somali Aid Development (SAAD) which is the local NGO to implement and be the workforce of the project to make sure every patient receives proper meal and medicine. Kaalmo and SAAD jointly set up the centre where 50 patients have received the basic needs. However, there are still more than 100 patients waiting to be allocated around other hospitals.
## _**Policies:**_
## _Reserve policy:_
The charity currently operates with minimal reserves. The trustees are endeavouring to build up its donor base with a view to having reserves equal to 6 months operating expenditure.
## _Risk(s) review:_
The trustees have recently reviewed the major risks faced by the charity. This has resulted in efforts to increase charity’s donor base.
## _**Trustees Responsibilities**_
The trustees are
responsible for keeping proper accounting records which disclose at any time the financial position of the charity and enable them to ensure that the financial statements comply with the relevant regulations.
The trustees oversee preparation of financial statements, select suitable accounting policies and make judgments and estimates that are reasonable and prudent to give the true state of affairs of the charity.
Trustees are also responsible for safeguarding the assets of the charity. They are elected and replaced as set out in the constitution.
## _**Funding**_
The trustees express their thanks to all individuals that have helped the charity to develop and provide its crucial services for the Kaalmo Relief Organisation. Special thanks go to those who supported the charity during this financial year: Donations and Contributions from the community who have contributed to the work of the charity in kind or by financial assistance.
This report was approved by the board and signed on its behalf
............................. Chairman Ibrahim Abdi Noor
Date: 17 December 2022
4
KAALMO RELIEF ORGANISATION
## Trustees Report
For the year ended 31 March 2022
## Independent examiner’s report
I have examined the accounts on pages 6 to 11, which have been prepared on the basis of accruals.
## _Respective responsibilities of trustees and examiner_
The trustees of the charity are responsible for the preparation of accounts; we consider that the audit requirement under section 144 of the Charities Act 2011 does not apply. It is my responsibility to examine the accounts, without performing an audit, and to report to trustees.
## _Basis of independent examiner’s report_
This report is in respect of an examination carried out under section 145 of the Charities Act 2011 and in accordance with the directions given by the charity commissioners under section 145(5)(b). An examination includes a review of the accounting records kept by the charity trustees and a comparison of the accounts presented with those records. It also includes a review of the accounts and making such enquiries as are necessary for the purpose of this report. The procedures undertaken do not constitute an audit.
## _Independent examiner’s statement_
Based on my examination, no matter has come to attention which gives me reasonable cause to believe that in any material respect accounting records for the year ended 31 March 2022 have not been in accordance with section 130 of the Charities Act 2011, or that the accounts presented do not accord with those records or comply with the accounting requirements of the Charities Act 2011. No matter has come to my attention in connection with my examination to which, in my opinion, attention should be drawn to enable a proper understating of the accounts to be reached.
__________________________
Aflah Accounting Solutions 8, 122-126 Coldharbour Lane Hayes Middlesex UB3 3HL
Date: 17 December 2022
5
## **KAALOMO RELIEF ORGANISATION**
## **Statement of Financial Activities**
## **For the year ending 31 March 2022**
|**Notes **
**_Incoming resources_**
From charitable activities
2
Investment income
2
**Total incoming resources**
**_Resources expended_**
Charitable activities
3
Governance costs
4
Other resources expended
**Total Resources Expended**
Net resources for the year
Fund balances at 1 April 2021
**Fund balances at 31 March 2022**|**Unrestricted**
**funds**
**£**
30,704
-
**30,704**
44,245
500
**44,745**
(14,041)
17,119
**3,078**|**2022**
**Total**
**£**
30,704
-|**2021**
**Total**
**£**
34,304
-|
|---|---|---|---|
|||**30,704**|**34,304**|
|||44,245
500|20,335
500
-|
|||**44,745**|**20,835**|
|||(14,041)
17,119|13,469
3,650|
|||**3,078**|**17,119**|
6
## **KAALMO RELIEF ORGANISATION**
## **Balance Sheet**
## **For the year ending 31 March 2022**
|Notes
**_Current Assets:_**
Cash at bank and in hand
**_Creditors:_**_amounts falling_
due within one year
5
**_Net Current Assets_**
**_Total Assets less current liabilities_**
**_Funds of the charity:_**
Balance for the year
Balance brought forward|2021
£
£
£
£
3,578
17,619
3,578
17,619
(500)
(500)
3,078
17,119
3,078
17,119
(14,041)
13,469
17,119
3,650
3,078
17,119
2022|2021
£
£
£
£
3,578
17,619
3,578
17,619
(500)
(500)
3,078
17,119
3,078
17,119
(14,041)
13,469
17,119
3,650
3,078
17,119
2022|
|---|---|---|
||||
|||17,119|
|||13,469
3,650|
|||17,119|
For the financial year ended 31 March 2022, the Charity's trustees consider that an audit is not required under section 144 of the Charities Act 2011 (2011 Act).
The trustees acknowledge their responsibilities for ensuring that they keep charity's accounting records in accordance with s130 of the 2011 Act and preparing accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act.
The financial statements on pages 7 to 12 were approved by the trustees and signed on their behalf by:
**………………………………..**
Date: 17 December 2022
Mohamud Yusuf Uleeh Treasurer
7
## **KAALMO RELIEF ORGANISATION**
## **Notes to the Accounts**
## **For the year ending 31 March 2022**
## **1 Accounting Policies**
- _1.1 Basis of accounting_
The financial statements have been prepared under the historical cost convention, and have been prepared in accordance with the Statement of Recommended Practice, _Accounting and Reporting by Charities_ (Revised SORP 2005) and the Financial Reporting Standard for Smaller Entities.
- _1.2 Incoming Resources_
Grants and donations are recognised on accruals basis.
Incoming resources are reported gross.
- _1.3 Resources Expended_
Resources expended are included in the Statement of Financial Activities on accruals basis, inclusive of any VAT that cannot be recovered.
Expenditure that is directly attributable to specific activities has been included in these cost categories. Where costs are attributable to more than one activity, they have been apportioned across the cost categories on a basis consistent with the use of those resources.
- _1.4 Depreciation_
Tangible fixed assets are stated at cost less depreciation.
Provision for depreciation of tangible fixed assets held by the charity is made at an annual rate of 25% on straight line basis.
8
## **KAALMO RELIEF ORGANISATION**
## **Notes to the Accounts**
## **For the year ended 31 March 2022**
## **2. Grants and Donations**
|**2. Investment Income**
Interest receivable
Total Incoming Resources
Donations from members & the public|General
Funds
£
30,704
30,704
General
Funds
£
-
30,704|2022
Total
£
30,704|
2021
Total
£
34,304
34,304
2021
Total
£
-
34,304|
|---|---|---|---|
|||30,704||
|||2022
Total
£||
|||-||
|||||
|||30,704||
9
## **KAALMO RELIEF ORGANISATION**
## **Notes to the Accounts**
## **For the year ending 31 March 2022**
## **3a. Direct Charitable Expenditure**
|**3b. Support Costs**
Total Charitable Activities
**4. Governance**
Total Resources Expended
Charitable activities
Professional Fees
Insurance
Repairs and Maintenance
General Administration
Depreciation
Audit and Accountancy|Outgoing
expenditure
£
44,245
-
44,245
Outgoing
expenditure
£
-
-
44,245
Outgoing
expenditure
£
500
-
500
44,745|2022
Total
£
44,245
-|
2021
Total
£
20,335
-|
|---|---|---|---|
|||44,245|20,335|
|||2022
Total
£
-
-
-
-|
2021
Total
£|
|||-|-|
|||||
|||44,245|20,335|
|||2022
Total
£
500
-|
2021
Total
£
500
-|
|||500|500|
|||||
|||44,745|20,835|
10
## **KAALMO RELIEF ORGANISATION**
## **Notes to the Accounts**
## **For the year ending 31 March 2022**
|Accountancy fee for 2021/22
**5. Creditors – Amounts falling due within one year**|2022
2021
£
£
-
-
500
500
500
500|
|---|---|
11