2022-08-31-accounts

CHARITY REGISTRATION NUMBER: 1148450

Mother Helpage (UK)

Unaudited Financial Statements

31 August 2022

Mother Helpage (UK)

Financial Statements

Year ended 31 August 2022

	Page
Trustees' annual report	1
Independent examiner's report to the trustees	5
Statement of financial activities	6
Statement of financial position	7
Notes to the financial statements	8
The following pages do not form part of the financial statements
Detailed statement of financial activities	16
Notes to the detailed statement of financial activities	17

Mother Helpage (UK)

Trustees' Annual Report

Year ended 31 August 2022

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 August 2022.

Reference and administrative details

Registered charity name Mother Helpage (UK) Charity registration number 1148450 Principal office Office -19 NBV Enterprise Centre 6 David Lane Nottingham NG6 0JU The trustees Mr Syed Lone Mr Majid Khan Mr Amin Amjad Mr Nisar Khan Independent examiner Durrani & Co 72 Cardigan Street Luton Bedfordshire LU1 1RR

Structure, governance and management

Governance

In view of the current global political and social circumstance and the need to review the organisations governance and accountability policies, Mother Helpage has hugely invested in upgrading its Governance to adhere to the requirements of the Charity Commission and Financial Regulators. We regularly review and update all our policies to ensure that we remain fully compliant.

Advocacy

Mother Helpage UK has been actively involved in the advocacy campaigns under the UN for Global Peace Initiative, refugee crisis, narcotics control, community and youth development programmes. Mother Helpage UK is also proactive in showcasing its work through a diverse range of media in its effort to reach out to more people and mobilize support.

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Mother Helpage (UK)

Trustees' Annual Report (continued)

Year ended 31 August 2022

Objectives and activities

OUR VALUES

Integrity - We adhere to humanitarian principles and will not place ourselves under any financial or any other obligation to individuals or organisations that might seek to influence our performance or duties.

Objectivity - We will only make decisions on need and merit whilst respecting, empowering and fairly treating those in need and we will show compassion for all human beings.

Accountability - We are transparent and responsible for our decisions and actions, ensuring equality and diversity.

Openness - We treat everyone as equals and show compassion for all human beings in need.

Honesty - We are sincere in our approach to everyone, regardless of race, religion, sex or gender and recognise the benefits of equality and diversity.

Leadership - We promote and support our values and principles by demonstrating good leadership, empathy and example, inspiration and guidance.

VISION AND MISSION

Vision - To achieve social and economic justice for the most vulnerable communities and to provide a sustainable future for these communities, through our humanitarian global development and sustainability programmes.

Mission - To empower communities and vulnerable groups to create lasting solutions to combat poverty, hunger and social injustice.

OUR GOALS AND AIMS

Empowerment - Empower people and communities who experience disaster, distress or difficulty.

Services & Support - Ensure the needy receive the appropriate services and support at the right time to help their recovery and to enable them to live in safety, peace, harmony and stability.

Organisational Excellence - Utilising our knowledge, experience, skills as assets to develop and sustain us as an exemplary organisation. Creating a performance management culture which provides strategic direction and builds on the strengths of its workforce.

Wellbeing - Support communities struggling with natural disasters, food and safe water, medicines and shelter. Aiding communities with resources to develop sustainable income producing projects.

Develop Partnerships - To collaborate and work in unity and engage with partners to strengthen our impact at country level. To communicate openly with all organisations globally ensuring we make a positive difference.

Statement of the Public benefit - The charity has delivered its operations, policies, compliance procedures, staffing, volunteering, risk management as per the Charity Commission's general guidance on public benefit when reviewing its aims and objectives.

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Mother Helpage (UK)

Trustees' Annual Report (continued)

Year ended 31 August 2022

The Trustees confirm that:

1. The aims of the Charity continue to be charitable.

2. The benefits are for public, not unreasonably restricted in any way and certainly not by ability to pay.

3. There is no harm arising from the aims or activities adopted by the Charity.

Achievements and performance

The Trustees of Mother Helpage UK are pleased by the continued progress of the Charity during the year beginning 1st September 2021 to 31st August 2022. The Trustees acknowledge the dedication of the staff, volunteers and other supporters to achieve our goals. We have fulfilled our aims, objectives and vision: we have supported the emergency crisis in different parts of the world, thereby providing aid to countless people across the globe.

• Throu ghout 2021/2022, there has been increasing growth in the size of the organisation through increased numbers of permanent staff and changes within our senior management, enabling us to, in turn, increase our support to donors and improve our delivery, effectiveness and efficiency across the organisation.

• As in previous years, we have continued to see an increase in our financial strength and developed new partnerships both in the UK and overseas.

• A film, supported by Mother Helpage UK was released in 2022 to raise awareness on the prevention of drug and gun crime in the UK and associated mental health issues.

• The organisation, yet again, saw a substantial increase in the number of orphans, widows and elderly sponsored through our existing partners. We aim to increase these numbers on an annual basis both with new partners, as well as our existing ones.

• Mother Helpage i s still focusing on initiating sustainable and income-generating projects so that the most vulnerable populations are lifted out of poverty and destitution and can at last access a brighter and independent future.

• In April 2022, the charity launched a new initiative Mother kind which we rolled out in Somalia. Mother kind aims to protect the lives of women and girls in the poorest countries and conflict zones by addressing healthcare needs and cultural beliefs around maternity.

• To honour our very special partners, Mother Helpage launched the inaugural MH Partners Excellence Awards. The Awards took place in March 2022 in Watford, London and

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Mother Helpage (UK)

Trustees' Annual Report (continued)

Year ended 31 August 2022

welcomed our partners, judges, advisory boards, diplomats, parliamentarians, businessmen and other esteemed guests. The MH Partners Excellence Awards were an opportunity to share the very best practice, implementation and perseverance our charity partners demonstrate to make the lives of others better. These awards aimed to acknowledge and celebrate the amazing work of our partners across the humanitarian sector.

• We organized another event dedic ated to fundraising in March 2022. The event brought together more than 200 guests. The family event aimed to fundraise towards some of Mother Helpage projects, including WASH (Water and Sanitisation), food package, orphans and widows Sponsorships.

Project Reports

A variety of projects were carried out successfully throughout the year, as per the constitutional framework of the organisation such as:

. Water and Sanitation . Sponsorships . Women's Empowerment . Education . Youth Development . Emergency Response & Relief . Medical Care . Winter Relief . COVID awareness and support including distribution of PPE . Projects to support the homeless . Food & NFI relief . Community centre construction . Distribution of food package and supplies in targeted areas

Financial review

Reserves

At Mother Helpage, we rely on unrestricted funds to enable us to continue to implement projects and programmes worldwide and to change the lives of people living in the poorest countries.

Demand on unrestricted funds is increasing annually and we are continually looking at ways to promote the work we do and encourage donations. We continue to look at broadening our donation base and of ways to show our appreciation to our loyal and regular supporters.

We are currently achieving all targets and our reserves show that we are in a good, comfortable position to allow the organisation to continue to work at the same level and to cover all current organisational commitments.

The trustees' annual report was approved on 12 December 2022 and signed on behalf of the board of trustees by:

Mr Syed Lone Trustee

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Mother Helpage (UK)

Independent Examiner's Report to the Trustees of Mother Helpage (UK)

Year ended 31 August 2022

I report to the trustees on my examination of the financial statements of Mother Helpage (UK) ('the charity') for the year ended 31 August 2022.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since the charity ’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Durrani & Co Independent Examiner 72 Cardigan Street Luton Bedfordshire LU1 1RR

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Mother Helpage (UK)

Statement of Financial Activities

Year ended 31 August 2022

			2022		2021
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	4	93,877	703,972	797,849	831,881
Investment income	5	84	–	84	–
		────────	─────────	─────────	─────────
Total income		93,961	703,972	797,933	831,881
		════════	═════════	═════════	═════════
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies	6	–	51,458	51,458	22,191
Expenditure on charitable activities	7,8	164,440	631,080	795,520	639,770
		─────────	─────────	─────────	─────────
Total expenditure		164,440	682,538	846,978	661,961
		═════════	═════════	═════════	═════════
		─────────	─────────	─────────	─────────
Net (expenditure)/income and net
movement in funds		(70,479)	21,434	(49,045)	169,920
		═════════	═════════	═════════	═════════
Reconciliation of funds
Total funds brought forward		1,457,859	997,043	2,454,902	2,284,983
		────────────	────────────	────────────	────────────
Total funds carried forward		1,387,380	1,018,477	2,405,857	2,454,903
		════════════	════════════	════════════	════════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 8 to 14 form part of these financial statements.

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Mother Helpage (UK)

Statement of Financial Position

31 August 2022

		2022	2021
	Note	£	£
Fixed assets
Tangible fixed assets	13	1,720,815	1,721,649
Current assets
Debtors	14	34,569	49,959
Cash at bank and in hand		653,301	687,771
		─────────	─────────
		687,870	737,730
Creditors: amounts falling due within one year	15	2,828	4,476
		─────────	─────────
Net current assets		685,042	733,254
		────────────	────────────
Total assets less current liabilities		2,405,857	2,454,903
		────────────	────────────
Net assets		2,405,857	2,454,903
		════════════	════════════
Funds of the charity
Restricted funds		1,018,477	997,044
Unrestricted funds:
Revaluation reserve		204,988	204,988
Other unrestricted income funds		1,182,392	1,252,871
		────────────	────────────
Total unrestricted funds		1,387,380	1,457,859
		────────────	────────────
Total charity funds		2,405,857 ════════════	2,454,903 ════════════

These financial statements were approved by the board of trustees and authorised for issue on 12 December 2022, and are signed on behalf of the board by:

Mr Syed Lone Trustee

The notes on pages 8 to 14 form part of these financial statements.

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Mother Helpage (UK)

Notes to the Financial Statements

Year ended 31 August 2022

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is NBV Enterprise, 6 David Lane, Nottingham, NG6 0JU.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:

(a) No cash flow statement has been presented for the company.

(b) Disclosures in respect of financial instruments have not been presented.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

8

Mother Helpage (UK)

Notes to the Financial Statements (continued)

Year ended 31 August 2022

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• legacy income is recognised when receipt is probable and entitlement is established.

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

• other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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Mother Helpage (UK)

Notes to the Financial Statements (continued)

Year ended 31 August 2022

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	20% reducing balance
Motor vehicles	-	20% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

4. Donations and legacies

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Donations
Donations type 1	67,818	703,972	771,790
Grants
Grants receivable type 1	26,059	–	26,059
	────────	─────────	─────────
	93,877	703,972	797,849
	════════	═════════	═════════

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Mother Helpage (UK)

Notes to the Financial Statements (continued)

Year ended 31 August 2022

4. Donations and legacies (continued)

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
			£	£	£
	Donations
	Donations type 1		123,748	675,621	799,368
	Grants
	Grants receivable type 1		32,513	–	32,513
			─────────	─────────	─────────
			156,261	675,621	831,881
			═════════	═════════	═════════
5.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
		£	£	£	£
	Bank interest receivable type 1	84	84	–	–
		════	════	════	════
6.	Costs of raising donations and legacies
		Restricted	Total Funds	Restricted	Total Funds
		Funds	2022	Funds	2021
		£	£	£	£
	Costs of raising donations and legacies
	- Donations	51,458	51,458	22,191	22,191
		════════	════════	════════	════════
7.	Expenditure on charitable activities by fund type
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
			£	£	£
	Activity type 1		–	594,954	594,954
	Support costs		164,440	36,126	200,566
			─────────	─────────	─────────
			164,440	631,080	795,520
			═════════	═════════	═════════
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
			£	£	£
	Activity type 1		–	424,878	424,878
	Support costs		135,156	79,737	214,892
			─────────	─────────	─────────
			135,156	504,615	639,770
			═════════	═════════	═════════

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Mother Helpage (UK)

Notes to the Financial Statements (continued)

Year ended 31 August 2022

8. Expenditure on charitable activities by activity type

	Activities
	undertaken		Total funds	Total fund
	directly	Support costs	2022	2021
	£	£	£	£
Activity type 1	594,954	–	594,954	424,878
Governance costs	–	200,566	200,566	214,892
	─────────	─────────	─────────	─────────
	594,954	200,566	795,520	639,770
	═════════	═════════	═════════	═════════

9. Net (expenditure)/income

Net (expenditure)/income is stated after charging/(crediting):

	Net (expenditure)/income is stated after charging/(crediting):
		2022	2021
		£	£
	Depreciation of tangible fixed assets	1,329	1,393
		═══════	═══════
10.	Independent examination fees
		2022	2021
		£	£
	Fees payable to the independent examiner for:
	Independent examination of the financial statements	1,995 ═══════	1,950 ═══════

11. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2022	2021
	£	£
Wages and salaries	57,797 ════════	85,172 ════════

The average head count of employees during the year was 5 (2021: 7).

No employee received employee benefits of more than £60,000 during the year (2021: Nil).

12. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

No trustee expenses have been incurred.

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Mother Helpage (UK)

Notes to the Financial Statements (continued)

Year ended 31 August 2022

13. Tangible fixed assets

	Freehold	Fixtures and	Motor
	property	fittings	vehicles	Total
	£	£	£	£
Cost
At 1 September 2021	1,715,957	17,436	2,700	1,736,093
Additions	–	495	–	495
	────────────	────────	───────	────────────
At 31 August 2022	1,715,957	17,931	2,700	1,736,588
	════════════	════════	═══════	════════════
Depreciation
At 1 September 2021	–	12,805	1,639	14,444
Charge for the year	–	1,117	212	1,329
	────────────	────────	───────	────────────
At 31 August 2022	–	13,922	1,851	15,773
	════════════	════════	═══════	════════════
Carrying amount
At 31 August 2022	1,715,957	4,009	849	1,720,815
	════════════	════════	═══════	════════════
At 31 August 2021	1,715,957	4,631	1,061	1,721,649
	════════════	════════	═══════	════════════
Debtors
			2022	2021
			£	£
Trade debtors			34,269	49,959
Other debtors			300	–
			────────	────────
			34,569	49,959
			════════	════════
Creditors: amounts falling due within one year
			2022	2021
			£	£
Trade creditors			638	3,341
Accruals and deferred income			2,190	–
Social security and other taxes			–	1,135
			───────	───────
			2,828	4,476
			═══════	═══════

14. Debtors

15. Creditors: amounts falling due within one year

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Mother Helpage (UK)

Notes to the Financial Statements (continued)

Year ended 31 August 2022

16. Analysis of net assets between funds

	Unrestricted	Total Funds
	Funds	2022
	£	£
Tangible fixed assets	1,720,815	1,720,815
Current assets	687,870	687,870
Creditors less than 1 year	(2,828)	(2,828)
	────────────	────────────
Net assets	2,405,857	2,405,857
	════════════	════════════
	Unrestricted	Total Funds
	Funds	2021
	£	£
Tangible fixed assets	1,721,649	1,721,649
Current assets	737,730	737,730
Creditors less than 1 year	(4,476)	(4,476)
	────────────	────────────
Net assets	2,454,903	2,454,903
	════════════	════════════

17. Related parties

There were no related party transactions in the year.

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Mother Helpage (UK)

Management Information

Year ended 31 August 2022

The following pages do not form part of the financial statements.

15

Mother Helpage (UK)

Detailed Statement of Financial Activities

Year ended 31 August 2022

	2022	2021
	£	£
Income and endowments
Donations and legacies
Donations type 1	771,790	799,368
Grants receivable type 1	26,059	32,513
	─────────	─────────
	797,849	831,881
	─────────	─────────
Investment income
Bank interest receivable type 1	84	–
	────	────
	─────────	─────────
Total income	797,933	831,881
	═════════	═════════
Expenditure
Costs of raising donations and legacies
Volunteering and fundraising costs	51,458	22,191
	─────────	─────────
Expenditure on charitable activities
Wages and salaries	57,797	85,172
Printing, postage and stationery	666	3,202
Rent, rates and maintenance	43,521	79,615
Legal and professional fees	83,302	25,080
Telephone	3,550	3,059
Other office costs	972	669
Depreciation	1,329	1,392
Other interest payable and similar charges	3,836	550
Grants to institutions	594,954	424,878
Advertising	5,593	16,153
	─────────	─────────
	795,520	639,770
	─────────	─────────
	─────────	─────────
Total expenditure	846,978	661,961
	═════════	═════════
	─────────	─────────
Net (expenditure)/income	(49,045) ═════════	169,920 ═════════

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Mother Helpage (UK)

Notes to the Detailed Statement of Financial Activities

Year ended 31 August 2022

	2022	2021
	£	£
Costs of raising donations and legacies
Costs of raising donations and legacies - Donations
Donations - volunteering and fundraising costs	51,458	22,191
	────────	────────
	────────	────────
Costs of raising donations and legacies	51,458	22,191
	════════	════════
Expenditure on charitable activities
Activity type 1
Activities undertaken directly
Direct charitable activity 1 - grants to institutions	594,954	424,878
	─────────	─────────
Governance costs
Governance costs - wages/salaries	57,797	85,172
Governance costs - printing, postage and stationery	666	3,202
Governance costs - rent, rates and maintenance	43,521	79,615
Governance costs - accountancy fees	2,190	2,730
Governance costs - legal and other professional fees	81,112	22,350
Governance costs - telephone	3,550	3,059
Governance costs - computer costs	972	669
Governance costs - depreciation	1,329	1,392
Governance costs - other finance costs	3,836	550
Governance costs - advertising	5,593	16,153
	─────────	─────────
	200,566	214,892
	─────────	─────────
	─────────	─────────
Expenditure on charitable activities	795,520	639,770
	═════════	═════════

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