**Charity number: 1148287 Company number: 07911058** ## **Lifeline Help** **Trustees' report and financial statements** **for the year ended 31 January 2024** ## **Lifeline Help** ## **Contents** ||**Page**| |---|---| |Legal and administrative information|**1**| |Trustees report|**2 - 3**| |Independent examiners' report|**4**| |Statement of financial activities|**5**| |Balance sheet|**6**| |Notes to the financial statements|**7 - 8**| ## **Lifeline Help** ## **Legal and administrative information** |**Charity number**|1148287| |---|---| |**Company registration number**|07911058| |**Business address**|4 Keasdon Avenue| ||Manchester| ||M22 9AP| |**Registered office**|4 Keasdon Avenue| ||Manchester| ||M22 9AP| |**Trustees**|Mohamed Boatiwirat| ||Adel Marei| |**Secretary**|Adel Marei| |**Accountants**|Nabaile Young UK LTd| ||334 Slade Lane| ||Manchester| ||M19 2BL| **Page 1** ## **Lifeline Help** ## **Report of the trustees for the year ended 31 January 2024** The trustees present their report and the financial statements for the year ended 31 January 2024. The trustees who served during the year and up to the date of this report are set out on page 1. ## **Structure, governance and management** The Charity is constituted under 2007 constitution registered with the Charities Commission under Number 1148287. The Trustees have responsibility for the overall management and operation of the charity. ## **Objectives and activities** Lifeline Help is a non-profit organization charity founded to help those in need. we aim to invest in real, effective. solutions. We work year-round to establish healthcare, education, and livelihood programs that pave the way for empowered self-serving communities. We have focused on supplying impoverished areas with medical equipment and supplies. Most recently, we have worked in Libya. We now aim to support remote district general hospitals and tertiary. hospitals across Libya. We have continuously funded reparations of medical machinery and equipment and supplied. emergency medications and anesthetic drugs. We also provide food, medical aid, and disaster relief during emergencies. ## **Achievements and performance** ## _Achievements of Lifeline Help Charity in 2023_ In 2023, Lifeline Help Charity continued to make a significant impact on the lives of vulnerable individuals and families across Libya. Below is a summary of our key achievements during this period: ## _1. Building a Home for a Single Mother and Her Five Children_ " We successfully completed the construction of a house for a single mother with five children who were living in difficult conditions. " In addition to building the home, Lifeline Help Charity furnished the entire house, providing the family with a safe, comfortable, and fully equipped living environment. ## _2. Support for Families Displaced by Flooding in Eastern Libya_ " In response to the devastating floods that affected the Derna region, Lifeline Help Charity provided critical support to 300 families who were displaced and forced to relocate to the western part of Libya. " Each family received 500 Libyan Dinar; a financial aid package designed to help them meet their immediate needs as they rebuild their lives after the disaster. ## _3. Orphan Support Program_ " Our ongoing orphan support program reached 300 orphaned children in 2022-23, providing them with monthly financial assistance. " A total of 544,111 Libyan Dinar was distributed throughout the year, ensuring these vulnerable children and their caretakers had access to basic necessities such as food, shelter, education, and healthcare. ## _4. Ongoing Construction of a Home for Displaced Families_ " Lifeline Help Charity is currently in the process of constructing a second house that will provide shelter for two displaced families from Derna. Both of these families consist of widowed women and their orphaned children. " This ongoing project is a crucial part of our mission to support those displaced by conflict and natural disasters, offering them a secure place to live and rebuild their lives. **Page 2** ## **Lifeline Help** ## **Report of the trustees for the year ended 31 January 2024** ## _Orphan sponsorship:_ Lifeline Help's Orphan Sponsorship Program provides financial aid to orphans in three cities in Libya. Our goal for the year was to increase our sponsorship capacity to be able to provide more children with financial support to better their lives. We achieved this, by increasing the number of sponsored children to three hundred. We provide monthly or annual. financial support to the orphan's mother or guardian to meet the basic needs of the child including food, shelter, clothing, healthcare, and educational materials. ## **Financial review** The chairman, honorary ofiicers and exective comittee have reviewed the reserves of the charity. Their policy is continues to be that enough funds should be held to meet operating costs of the " Lifeline Help " ## **Statement of trustees' responsibilities** The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other On behalf of the board Adel Marei **Secretary** **Page 3** ## **Lifeline Help** ## **Independent examiner's report to the trustees on the unaudited financial statements of Lifeline Help.** I report on the accounts of Lifeline Help for the year ended 31 January 2024 set out on pages 2 to 8. ## **Respective responsibilities of trustees and independent examiner** As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act), as amended by section 28 of the Charities Act 2006 does not apply and that an independent examination is needed. It is my responsibility to examine the accounts under section 43(3)(a) of the Act, as amended; to follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7)(b) of the Act, as amended; and to state whether particular matters have come to my attention. ## **Basis of independent examiner's statement** My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: (i) which gives me reasonable cause to believe that in any material respect the requirements: - to keep proper accounting records in accordance with section 41 of the Act; and - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or - (ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## **Independent examiner** **Page 4** ## **Lifeline Help** ## **Statement of financial activities** ## **For the year ended 31 January 2024** |**Unrestricted**
**funds**
**Notes**
**£**
**Incoming resources**
Incoming resources from generating funds:
Voluntary income
2
152,541
**Total incoming resources**
152,541
**Resources expended**
Accountancy fees
300
Other office expenses
22,313
Funds to hospital
59,877
**Total resources expended**
82,490
Total funds brought forward
89,356
**Total funds carried forward**
159,407|**2024**
**Total**
**£**
152,541
152,541
300
22,313
59,877
82,490
89,356
159,407|**2023**
**Total**
**£**
80,864| |---|---|---| |||80,864| |||300
55,210
40,200| |||95,710| |||19,305| |||4,459| The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses has not been prepared. All of the above amounts relate to continuing activities. **The notes on pages 7 to 8 form an integral part of these financial statements.** **Page 5** ## **Lifeline Help** ## **Balance sheet as at 31 January 2024** |**Notes**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling**
**due within one year**
4
**Net current assets**
**Net assets**
**Funds**
5
Unrestricted income funds
**Total funds**|**2024**
**£**
**£**
98,413
98,413
)
(9,057
89,356
89,356
89,356
89,356|**2023**
**£**
**£**
23,925
23,925
)
(4,620
19,305
19,305
19,305
19,305|**2023**
**£**
**£**
23,925
23,925
)
(4,620
19,305
19,305
19,305
19,305| |---|---|---|---| ||||19,305| ||||19,305| ||||19,305| The financial statements were approved by the trustees on and signed on its behalf by ## **Mohamed Boatiwirat Trustee** **The notes on pages 7 to 8 form an integral part of these financial statements.** **Page 6** ## **Lifeline Help** ## **Notes to financial statements for the year ended 31 January 2024** ## **1. Accounting policies** The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year. ## **1.1. Basis of accounting** The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005) and the Charities Act 1993. ## **1.2. Cashflow** The charity has taken advantage of the exemption in FRS1 from the requirement to produce a cashflow statement because it is a small charity. ## **1.3. Incoming resources** All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold. ## **1.4. Resources expended** Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. ## **2. Voluntary income** |**Unrestricted**
**funds**
**£**
Donations
152,541
152,541|**2024**
**Total**
**£**
152,541
152,541|**2023**
**Total**
**£**
80,864| |---|---|---| |||80,864| **Page 7** ## **Lifeline Help** ## **Notes to financial statements for the year ended 31 January 2024** ## **3. Employees** ## **Employment costs** No salaries or wages have been paid to employees, including the trustees, during the year. ## **Number of employees** The average monthly numbers of employees (including the trustees) during the year, calculated on the basis of full time equivalents, was as follows: ||full time equivalents, was as follows:||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |||||**2024**|||||**2023**||| |||||**Number**||||**Number**|||| |||||6|||||6||| |**4.**|**Creditors: amounts falling due**||||||||||| ||**within one year**|||**2024**|||||**2023**||| |||||**£**|||||**£**||| ||User definable loan desc.|||3,300|||||3,300||| ||Trade creditors|||4,137|||||-||| ||Accruals and deferred income|||1,620|||||1,320||| |||||9,057|||||4,620||| |**5.**|**Analysis of net assets between funds**||||||||||| ||||||||||**Total**||| ||||||||||**funds**||| ||||||||||**£**||| ||Fund balances at 31 January 2024 as represented by:||||||||||| ||||||||||-||| |**6.**|**Unrestricted funds**|**At**|||||||**At**||| |||**01 February**|**Incoming**|**Outgoing**||**31**|**January**||||| |||**2023**|**resources**|**resources**|||||**2024**||| |||**£**|**£**|**£**|||||**£**||| ||General Fund|19,305|152,541|)
(82,490|||||89,356||| **Page 8** ## **Lifeline Help** **The following pages do not form part of the statutory accounts.** ## **Lifeline Help** ## **Detailed statement of financial activities** ## **For the year ended 31 January 2024** |**Incoming resources**
**Incoming resources from generating funds:**
_Voluntary income_
Donations
**Total incoming resources from generating funds**
**Total incoming resources**
**Resources expended**
**Costs of generating funds:**
**Cost of generating voluntary income**
_Donations_
Bank Charges
_Subscriptions_
Subscription - Office expenses - Other
**Total cost of generating voluntary income**
**Fundraising trading:**
**cost of goods sold and other costs**
**Total costs of generating funds**|**2024**
**£**
**£**
152,541
152,541
152,541
152,541
1,699
1,699
1,464
1,464
3,163
3,163|**2023**
**£**
**£**
80,864
80,864
80,864
80,864
101
101
954
954
1,055
1,055|**2023**
**£**
**£**
80,864
80,864
80,864
80,864
101
101
954
954
1,055
1,055| |---|---|---|---| ||||80,864| ||||80,864| ||||80,864| ||||101
954| ||||1,055| ||||1,055| **Page 10** ## **Lifeline Help** ## **Detailed statement of financial activities** ## **For the year ended 31 January 2024** |**Charitable activities**
**Activity 1**
_Activities undertaken directly_
Food and shelter
Funds to hospital
**Activity 1 total expenditure**
**Total charitable activity expenditure**
**Governance costs**
_Activities undertaken directly_
Professional - Accountancy fees
**Total governance costs**
**Net incoming/(outgoing) resources for the year**|**2024**
**£**
19,150
59,877
79,027
79,027
79,027
300
300
300
70,051|**2023**
**£**
54,155
40,200
94,355
94,355
94,355
300
300
300
)
(14,846| |---|---|---| **Page 11**