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2021-12-31-accounts

saba relief

Yemen, Humanity and Hope

Registration number 07923498 Charity number 1150360

SABA RELIEF & DEVELOPMENT FOUNDATION LIMITED

Company Limited by Guarantee Trustees’ report and financial statements for the year ended 31st December 2021

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Our vision is to be the catalyst for change in Yemen. To aid and support as many people as humanly possible.

Our Vision

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TABLE OF CONTENTS

TABLE OF CONTENTS
Trustee's Report 4
A message from the Chairman 5
About us 8
Report 11
Our thematic focus Areas of work
 18
Other projects 34
Financial review 38
Structure, governance & Management 41
Statement of trustees' Responsibilities 45
Auditors' report 47
Financial Statements 53
Notes to the fnancial statements 57

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Trustees Report for the year ended 31st December 2021

The trustees are pleased to present their annual report of the charity for the year ended for the year ended 31st December 2021. The report has also been prepared to meet the requirements for Companies Act reporting purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the charities Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 102).

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A message from the Chairman

Peace be unto - all of you

Global changes brought about by the COVID-19 pandemic have made this another challenging year for us. Therefore many of us have been personally affected, in one way or another. It has been one of Yemen's most difficult decades, and it has been one of the toughest times in our livelihood. Through this, we have learned how to remember those poor people who have been forgotten around the globe. These people are suffering from the catastrophes and calamities that have ravaged our planet over the past few years. My thoughts and prayers are with those who have lost friends, family members, and loved ones. In addition, my thoughts and prayers are with everyone who has suffered and is still suffering needlessly around the globe.

As a result of the ongoing devastating war that has ruined the lives of many innocent civilians. Furthermore, it has resulted in further hardship for children and their families. The humanitarian situation in Yemen is one of the most serious in the world. Currently, Yemen is experiencing an outbreak of Coronavirus, which is affecting many lives and has made matters worse as the COVID-19 pandemic has strained their healthcare system. The response has been inadequate to address the scale of COVID-19, as well as a step back from previous commitments. There is no capacity to protect Yemeni citizens from COVID-19, making it Yemen's biggest crisis to date. Furthermore, their health centers lack basic equipment and other essential supplies that are essential to the treatment of COVID-19. People in Yemen are at a significantly higher risk of dying from Coronavirus than anywhere else in the world due to this. This is due to a lack of food, water, and infrastructure.

As a result of Saba Relief, children and their families are experiencing unprecedented impacts. It grieves me to see events in Yemen deteriorating and becoming more complex, resulting in more loss of life in the land of my ancestors. Due to the Yemeni origins of all Saba Relief founders, it is only natural that the hardship Yemen is experiencing affects us deeply. Throughout Yemen, our staff is delivering aid in the most challenging and dangerous circumstances. The international community should do more to end the war in Yemen, as this will alleviate the suffering of millions of people. In spite of the international community knowing fully well about the ongoing conflict in Yemen, they continue to fail the Yemeni people miserably. Yemen appears to be a forgotten war to the world, when in truth Yemen's history is still active. Yemen has been abandoned by the international community.

It has been another heart-breaking year for Saba Relief to report on its response to the devastation and protracted humanitarian crisis in Yemen. Saba Relief was established in 2012 as the first registered charity in the United Kingdom that focuses exclusively on Yemen. Immediately following our inception, we recognized that the devastating disaster in Yemen would not be met with the proportionate international support that is so desperately needed. In spite of this, Saba Relief continues to raise funds exclusively for Yemen, but the need is greater than we anticipated or imagined. According to the United Nations, Yemen is experiencing the world's most severe humanitarian crisis, with 80% of the population in need of assistance. Yemenis feel abandoned and wonder why the world has abandoned them for so long, since they have never had such a lack of support from the international community. This is despite so many simultaneous challenges as Yemen sits on the edge of famine, conflict, cholera, and Coronavirus outbreaks.

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A message from the Chairman

It seems that no country in the world has more people at risk of starvation than Yemen, where one out of every two people lacks access to safe water. The price of food, water, and fuel in Yemen has at least doubled in the last year. Delivery of supplies have been disrupted due to the ongoing civil war, which has become a regional power struggle. Others may conclude that we are powerless to stop the perpetual cycle of pain and suffering. What can we do to help make a difference? Many people will ask this question. As a response to those who doubt, I sincerely believe (and we have seen this countless times) that even the smallest act, even if it appears insignificant at first glance, will not be in vain, as it will lead to hope, positively transforming the lives of those who are suffering. In spite of our best efforts, we must be pragmatic and accept that we cannot possibly be everything to everyone. Our projects, however, benefit the groups and individuals we do reach. They are comforted by the knowledge that they are not alone, and that there are people who care about them, thousands of miles away. During the past few months, we have experienced one of the world's most severe humanitarian crises. Seeing how much more dire things have become in Yemen is really shocking. Children in Yemen are suffering from malnutrition as a result of the country's growing hunger, and many people are struggling to survive. Every day, millions of Yemenis go hungry without knowing when they will receive their next meal.

Saba Relief is very proud of its accomplishments over the past years and is looking forward to continuing to do meaningful work in the future. Taking positive actions gives us strength and inspires others to take positive actions as well. Several million people have benefited from Saba Relief's projects thanks to our donors and partners. Together, we have saved lives, sponsored orphans, provided vital necessities such as food and water, but more importantly, we have brought hope to individuals and communities. This has given them the ability to survive and follow their dreams.

Yemenis have faced many challenges in life before the war, including corruption, internal strife, high unemployment, poverty, ongoing water shortages and inadequate healthcare. It is pertinent to note that these are just a few of the challenges that ordinary civilians faced on a normal standard of living. Yemen had one of the lowest life expectancies in the world before the war. the world. In the aftermath of widespread destruction of the country's health services and water infrastructure, Yemen is acutely vulnerable to Coronavirus.

The Yemeni people have no hope for the future because their livelihood has been afflicted by hardships and sufferings. Food insecurity affects more than 20 million people, and 14.3 million people are in urgent need of humanitarian assistance. Over a hundred thousand people have lost their lives and more have been injured in the conflict. An estimated 3.3 million people have been displaced as a result of this conflict. With the escalation of the conflict, this number has continued to rise; the need for support is becoming more urgent by the day. About 50% of the country's population (14.5 million) was affected before the crisis, whereas now 80% (24.1 million) are affected by the crisis. Sadly, as the problems in Yemen continue, the livelihood of the suffering will become even more difficult, and there is still much to be done.

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A message from the Chairman

On behalf of Saba Relief, I would like to extend my heartfelt thanks and gratitude to all of our supporters, volunteers, and team members. Several people are working to alleviate suffering in Yemen. We would not be able to make such a positive impact on the lives of so many in Yemen if it were not for the generosity and kindness of so many of you. We are grateful for your efforts and contributions, and I do not doubt that our beneficiaries feel the same. We can only pray and hope there is an end to the violence and the onset of a new dawn of reconciliation and socio-economic improvement. The kind of outcomes we can provide for Yemeni people have increased in demand in recent years. As poverty worsens and conditions become increasingly difficult to overcome, millions continue to suffer.

Lastly, I want to send you a reminder and an appeal, to both myself and to all of you. I appeal to us to remain steadfast in our support of this noble cause. We are proud of what Saba relief has achieved over the past nine years, through our various projects and campaigns; your support has helped many people in Yemen. However, it is evident that we still have a lot of work to do. Until then, the work must be completed. I would greatly appreciate your assistance in continuing to provide assistance to those who have few or no means of self-help. Due to the growing demands in a disputed country, we recognize the importance of our work. While we will continue to do our utmost to deliver the supplies as long as necessary, we urgently need your help to reach more people. This will enable us to save lives. With your support it can make a difference to the lives of people whose lives depend on it.

Anis Ali Chairman

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About Us

About Us

Saba Relief & Development Foundation is the U.K.’s first registered charity that is exclusively focused on raising funds to support the needy in Yemen. With Yemen being one of the driest, poorest, and least developed countries in the world, we are doing everything we can to make a positive difference. Our sole goal is to alleviate the poverty and suffering faced by populations in Yemen.

The charity was established in 2012 after the realisation that Yemen was heading towards a crisis. Once Saba Relief was established, our representatives travelled to Yemen to witness first-hand the humanitarian catastrophe and began to identify the projects and campaigns we could support and implement.

The distinctive nature of our work and stand out feature is that we have a team on the ground in Yemen to implement our projects. We have an established office in Yemen, which is run by local staff. Regular updates of these projects given to use via photographs and videos which are then passed on to our donors. Throughout the years we have been able to create more projects to benefit more people.

After nearly nine years of conflict, Yemen has become one of the largest humanitarian crises globally. According to the United Nations latest statistics, the humanitarian crisis in Yemen is one of the world’s worst. Over 12 million Yemenis are in desperate need of life-saving assistance. These numbers are yet another cry for help from Yemen where each malnourished child also means a family struggling to survive. Basic services, and the economy, are in near total collapse. Livelihoods have been destroyed; imports of food, fuel and warm clothes have become severely restricted.

With countless homes damaged or destroyed, and as conditions continue to deteriorate, civilians are bearing the brunt of the violence. When the conflict started, many people fled with just the clothes they were wearing and now live in tents, damp unfurnished buildings and makeshift self-built shelters without adequate food, warm clothes, heating, or electricity.

Recently, the situation has become extremely difficult with millions suffering from malnutrition and the country finding itself on the brink of famine. It is estimated that a child dies every 10 minutes as a result of malnutrition and preventable diseases. The number of Yemeni children in danger of death from lack of food has increased to 400,000, which is an increase of 22 percent over 2020 (UN). Also 4 out of every 5 children need humanitarian assistance, which are more than 11 million children in Yemen.

Saba Relief recognises that there is a shortage of media coverage highlighting the plight of Yemen and its people, which, in turn, has significantly impacted the ability to raise funds and gather support. Nevertheless, Saba has focused all its efforts to alleviate the suffering in Yemen and this focus, is in fact, one of our guiding principles.

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Legal and Administrative Information

Charity Name: Saba Relief & Development Foundation Limited Charity Number: 1150360 Charity Registration Date: 07/01/2013 Company Number: 07923498 Company Registration Date: 25/01/2012

Address and Registered Office

Unit 3 29 Henley Street Birmingham West Midlands United Kingdom B11 1JB

Trustees Board

Mr Anis Ali (Chairman)

Mr Zaid Hassan (Trustee) Mr Mohammed Hasham (Secretary) Mr Musaid Musaleh (Trustee appointed 20/06/2022)

Website

www.Sabarelief.org

Bankers

Llyods Bank PLC 25 Gresham St, London EC2V 7HN

Unity Trust Bank PO Box 7193, Planetary Road, Willenhall, WV1 9DG

Accountants

Keytax Ltd 220-222 Warwick Road Birmingham B11 2NB

Auditors

Meer & Co Chartered Accountants No 1 Cochrane House Admirals Way Canary Wharf London E14 9UD Website

www.meer-co.com

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Report for the Year ended 31st December 2021

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Report of Trustees for the year ended 31st December 2021

OUR GUIDING PRINCIPLES

01[FOCUS]

We recognise that the plight of the Yemeni people is underrepresented in the media, while the challenges and calamities they face are ever-increasing. Saba's management and most of the team are Yemeni and have strong ties to the country, which we believe can be used to highlight the company's plight.

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02 HUMANITY

It is our goal to implement projects that provide tangible relief and assistance to those in need. Through Saba's own efforts and those of our partners, we strive to positively impact the lives of as many Yemenis as we can. As of now, our response work is only a moderate attempt, but we are striving to reach the most affected populations in Yemen. We will continue to enhance our regional response efforts in order to reach more vulnerable people throughout Yemen. To increase our reach and increase access to hard-to-reach communities, we are focusing on strengthening our reach and increasing our access.

03

NEUTRALITY

In no way does Saba Relief serve the interests of any political or religious group directly or knowingly. We aim to provide assistance to all Yemenis regardless of their religious, political, or geographical affiliation. Regardless of whether an individual is a citizen, a refugee, or does not have a recognized status, our goal is to assist them impartially and without prejudice.

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Report of Trustees for the year ended 31st December 2021

OBJECTIVE AND ACTIVITIES

As part of Saba's mission, we work to alleviate the suffering of vulnerable people in Yemen, and we strive to positively impact the lives of those who have been severely affected by poverty, as the Yemeni people are not forgotten. To prevent preventable death due to hunger and disease, we envision a caring world in which the venerable and needy people of Yemen are served with care and essential living support. To increase the capacity and capability of Saba Relief, we intend to increase our ability to provide lifesaving aid in the form of food, water, medical health support, clothes, education, and sustainable projects.

The trustees have reviewed the Charity Commission's guidance on public benefit, including PB2: Public benefit: running a charity, when formulating our objectives for the year and planning our activities. We aim to have a significant impact on Yemeni society and improve the lives of those who have been affected by conflict and natural disasters. It is through the implementation of our objectives that we are able to reflect the purpose and goal of the charity, which is to provide tangible relief and assistance to those in need in Yemen. The trustees regularly review and assess our objectives to ensure they remain aligned with our mission and goals.

OUR VISION

To be the catalyst in Yemen and to improve the living conditions of the people. As much as humanly possible, we strive to aid and support as many people as possible. Saba Relief has taken on this responsibility to serve people in Yemen. In the short term we will respond to crises and natural disasters, but in the long run we will eradicate poverty and the hardships of frontier life.

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OUR MISSION

To serve varieties to our communities and individuals throughout Yemen in order to improve their living conditions by becoming productive and self-sufficient, which will allow them to flourish.

OUR VALUES

Having compassion, we believe that every life deserves the opportunity to continue its livelihood life by meeting the essential needs while being protected and well. In Yemen, we are passionate about alleviating hardship and eradicating poverty problems. Through our actions, we are helping to alleviate the hardships of those who are suffering. Due to our excellence in providing supportive aid to our beneficiaries, we are rated as excellent in our actions. To support all life in need, we provide the most essential aid impartially and equally. Transparency and accounting are in good harmony, as we value being open and honest about our work within our organization, as well as exploring challenges we may face and sharing our successes with others.

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Achievements and Performance

As a result of the outreach work of Saba Relief charity, many supportive services have been provided to vulnerable Yemeni citizens. During the year under review, this work continued to expand. As a result of our efforts, we have been able to maintain the appropriate level of financial support to enable us to provide our services in the future.

During the year 2021, Saba Relief continued to make a lasting impact on the lives of those living in Yemen who are vulnerable. We implemented substantive programs in different parts of Yemen's most needy regions. Throughout Yemen, we have continued to implement activities to assist hard-to-reach, disadvantaged, and vulnerable communities. Approximately 80% of the Yemeni population is in urgent need of humanitarian assistance. With the Yemen war well into its seventh year and no end in sight, the Yemeni people have been struggling to survive famine, armed conflict, outbreaks of disease such as cholera, and now an outbreak of Coronavirus. As a result of the crisis, we have been able to reach more than 4.6 million children with thousands of tonnes of life-saving supplies, such as therapeutic food, safe drinking water, and health care supplies.

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Each project is carefully designed to benefit the Yemeni people in a manner that is appropriate to their needs, whether it involves providing water, food, medical supplies, clothes, or ongoing care for schools (education) or homes. In the midst of this terrible humanitarian crisis, Saba Relief is proud of the work we are doing in Yemen, enabling people to survive and live with dignity.

The majority of our programmes from the previous year have remained operational and have been further developed. While carefully evaluating the implementation, the team remained attentive to identifying and reaching those most in need. As a primary objective, these programs are designed to help the Yemeni people regain their economic standing and improve their prospects for the future. The majority of our work is focused on Aden and Taiz. This is where millions of internally displaced Yemenis are struggling to survive after fleeing conflict in other parts of the country.

As we have learned, Yemeni people face a variety of challenges. Civil wars continue to destroy many innocent lives. It includes children and youth who have grown up in a world of constant conflict with no hope for a better future.

Without action, more children will die every day. As a result of rising rates of severe malnutrition caused by war and the Coronavirus pandemic (UN), at least 400,000 Yemeni children under five may die of starvation this year. It is estimated that nearly 2.3 million children under the age of five will suffer from severe malnutrition in Yemen by 2021. Before the outbreak of war conflicts, Yemen was considered to be one of the poorest countries in the world. The extent of destruction, suffering, and disregard for human life has now escalated. For the past seven years, Yemen has been faced with the world's most devastating humanitarian crisis, battling war, famine, and cholera. There are millions of people who are starving, and there is no health care system in place. The deadly combination of starvation and thirst will claim the lives of many more malnourished children.

Our aid is reaching more Yemenis than ever before, so we are expanding our charitable activities. Unfortunately, we do not have enough funds to reach every person in danger. It is imperative that we continue to provide essential life-saving supplies to those who need them the most.

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FOOD 78,428 Families were fed

WATER 51,792 Families benefited from water project

ZAKAT £195,998 was raised and allocated amongst families

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Our thematic focus areas of work

WHAT WE DO IN YEMEN

Throughout the years, we have made a significant impact on Yemeni society, reaching out to a number of cities in need. We implemented numerous projects that served Yemen's most vulnerable people by addressing the root causes of poverty and empowering communities.

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Campaigns and Project Planning

Our team of passionate individuals assesses the Yemen situation. With the assistance of our team on the ground, we develop innovative ways to assist Yemeni people in need. Yemeni people face many issues on a daily basis, and it is our responsibility to determine where assistance is most needed, as well as what campaigns will be most effective.

Fundraise

To raise funds for our Yemeni projects, our fundraising team devises groundbreaking methods.

The fundraising activities of a charity include events, general collections, partnerships, project donations, and similar activities. It is with great gratitude that the Board of Trustees acknowledges the gifts and legacies from patrons and supporters that are uninvited.

OUR PROJECTS IN YEMEN

Implement

Once we have raised funds for the projects, we send the money over to our team in Yemen who then implement the projects.

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Our thematic focus areas of work

WATER

It remains challenging for Yemenis to access basic necessities such as clean water. At present, only 30% of Yemeni population has access to a water supply. Millions of Yemenis, including women and children, have to walk miles to fetch water as a result.

17.8 million Yemenis wake up every day without knowing where their next drink will come from. People in Yemen can now access safe, clean drinking water thanks to the delivery of thousands of liters of water.

Clean water is essential for alleviating poverty and preventing sickness. We aim to provide clean drinking water to as many needy and poor families as possible in Yemen.

The lack of rain in Yemen has resulted in drought and unsafe water in recent years. Saba Relief provides clean water to the worst-hit areas because water is essential to life. There is a risk of severe illness and even death if there is no access to clean water.

There are 17.8 million people without access to safe water, sanitation, or hygiene. Currently, more than half of Yemen's population lacks access to clean drinking water. Yemen is already one of the most water-scarce countries in the world, and conflict has exacerbated the problem.

More than fifty thousand families benefited from the 3.7 million litter of drinking water supplies. Families receive a weekly supply of drinking water.

Saba Relief aims to deliver water to the worst-hit areas

Water tanks are commissioned every week to deliver water to remote areas of Yemen, particularly in the north and south. We also deliver water tanks to neighbourhoods so people can refill their barrels and house-attached tanks. Consequently, families have access to clean water on a monthly basis.

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sabarelief IIALNUTRITION FOOD PARCELS YEIIEN 2022 AYJeW *1

Our thematic focus areas of work

FOOD

Yemen's conflict continues to intensify and increase hunger and starvation among its citizens difficult for many families to meet their basic needs. As part of our efforts to alleviate the suffering of people across Yemen, we have launched our food parcels, but we cannot accomplish anything without your support. Our food parcels include Rice, Pasta, Flour, Sugar, Tea, Spaghetti, Oil, and Lentils. For a family of up to six, this package will provide a month's worth of food for the family.

Currently, Yemen's capacity and resources are outpacing the scale of the need. As we all know, severe food insecurity affects millions of people in Yemen. Yemenis have suffered from hunger for decades, but now a war, changing climate, and economic slowdowns have made matters worse. There is a severe malnutrition problem among the Yemeni people, especially among the young children, which contributes to their deaths.

As one of our top priorities, we have always addressed the issue of food shortages. Food is a basic need essential for survival and for maintaining the health of an individual and their family. We at Saba Relief are aware of this undeniable fact and recognize that millions of Yemenis, including many children, are severely malnourished.

Saba Relief is committed to providing support and care to all aspects of Yemeni society. This is just the tip of the iceberg, and we desperately need your financial assistance to provide more food parcels to even more disadvantaged families and individuals. Our plan is to expand our programmes in order to provide life-saving food to an even greater number of people.

A food parcel has become an integral part of daily life, covering the needs of families, and contributing to the alleviation of human suffering. Throughout the year, all means of support and care are provided as part of an intensive campaign during the holy month of Ramadan. It is the mission of Saba Relief to provide support and care to all aspects of Yemeni society. YEAR - 2030

More than seventy-eight thousand people were fed through our food projects.

Many have been saved from dying of hunger as a result of your donation to our food projects; health and sanitation have improved; malnutrition and starvation have decreased in communities at risk of starvation.

Guide to your Food Donations

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sabarelief SCHOOL BAGS DISTrIBUTION FOR ANS - YEMEN 2022 ))

Our thematic focus areas of work

ORPHAN SPONSORSHIP

We provide orphan sponsorship to vulnerable children in order to give them a chance to start with a better life and to give them hope for a brighter future. Our orphan sponsorship program provides support to children who are in desperate need. It is likely that many of these children will come from disadvantaged backgrounds. Witnessing the suffering of children is one of the most difficult things to do. Children are particularly vulnerable to poverty and conflict. When faced with challenges which even adults would find difficult to handle, children are the hardest hit. Many civilians have been killed in the escalating conflict in Yemen, leaving countless children without parents. With your help, Saba Relief strives to provide care and financial assistance to as many of these children as possible.

What makes our orphan sponsorship special?

•Orphan who are sponsored will receive long-term care, including food, clothing, and medical treatment if needed.

•A detailed sponsorship package including a photograph of the child will be provided to sponsors upon sponsorship

•A progress report, including photographs and a letter, will be provided after one year of sponsorship.

•In some cases (upon request of the donor) to arrange regular communications between the donor and sponsor through e-mails and letters.

•Children will receive Eid gifts and new clothes for the celebration – this is covered by the sponsor’s monthly donation.

1831 orphans were sponsored through our 100% donation policy. These children become more vulnerable since they are unable to obtain food, water, or medical care. The sponsorship programs helped ensure a safer and healthier childhood for the children were provided.

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Our thematic focus areas of work

HEALTHCARE

The healthcare support provided by Saba Relief includes the provision of medical aid kits for use at home, payment of medical expenses, and payment for medication and vaccines for individuals. Also, we provide medical outreach to areas where people are unable to find treatment, so we bring doctors to them to assist them. According to the United Nations, two out of three Yemenis lack access to healthcare services. Seven years after the conflict began, only half of the healthcare facilities are still operational.

Coronavirus continues to claim many lives in Yemen. Yemenis experiencing a third wave of Coronavirus, which threatens 99 percent of the population who are unvaccinated. Coronavirus cases have tripled and the death rate has increased. Yemen was hit hard by the first wave of Coronavirus. Due to a shortage of testing kits and vaccines, it has been impossible to determine the true extent of the outbreak. The official number of Coronavirus infections in the country at the end of December 2021 was 10,127 (WHO), but the actual number of infections is almost certainly much higher. Yemen has been receiving emergency aid from Saba Relief. Currently, we have been informed that the need is dire and that the people of Yemen require assistance. A shortage of medicine is accompanied by a lack of personal protective equipment (PPE), such as masks and gowns, to protect the medics.

As a result of the ongoing conflict in Yemen, the healthcare system has been destroyed. It is estimated that many Yemeni people are very weak as they cannot afford to feed themselves properly or purchase basic medicines. The ongoing fuel crisis also makes it difficult for others to afford the cost of transportation to a medical center. With Coronavirus, cholera, and other life-threatening diseases on the rise in the country, our well-stocked kits have the potential to save lives. In addition to its humanitarian efforts, Saba Relief provides both financial and in-kind assistance to patients in several different regions of Yemen, including financial assistance for treatment they would otherwise not be able to afford. To help as many patients as possible, we urgently need your continued support in order to cover the cost of their medication.

In Yemen, we have provided healthcare kits to some of the most vulnerable areas. Having proper health is one of the most significant aspects of our lives. It is one of the greatest rewards that has provided for us in this lifetime. As you are aware, Yemen is one of the poorest countries in the world. The lack of medication has made it extremely difficult for the poor to survive multiple illnesses. Because of the insecurity of transport routes between villages and cities and the considerable distances involved, it is difficult for individuals to reach hospitals in a timely manner, especially when they are ill. There has been an increase in preventable illnesses in the Yemeni population, which can be treated quickly and easily. However, the high rates of poverty in the country make it challenging for families to afford these medicines. Families living in remote areas have been diagnosed with several different diseases and, as a result, require ongoing treatment or minor surgical interventions. This is especially the case with conditions such as those affecting their eyes.

When a crisis occurs in Yemen, Saba Relief provides humanitarian aid, which may include emergency health care. In 2021, we provided immediate assistance to thousands of Yemenis in Aden, Sana, and Taiz. Also, we have responded when poor immunisation coverage triggered an outbreak of diphtheria. We have continued to respond to the constant threat of Coronavirus and cholera by supplying the health centres with essential medical supplies. A total of 300 patients in remote villages and displacement camps have benefited as well as 620 families in the city-affected areas. After undergoing a 1 year treatment program, 80 malnourished children were successfully cured of their malnutrition.

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Our thematic focus areas of work

EDUCATION

Two million children are not enrolled in school, and another four million are at risk of dropping out. There are many children in Yemen who are not enrolled in any kind of education. There is a lack of access to education for children in Yemen due to poverty. There are countless opportunities that can be unlocked through education. It is an essential element of personal development and welfare, as well as a means of escaping poverty. Yemen's youth face a bleak future without proper education. While Yemen was once regarded as a center of learning and knowledge, today children go to school without the essentials.

A lack of education significantly reduces a child's future prospects, as they are unable to acquire the qualifications or knowledge necessary to improve their situation. As part of our mission to promote learning in the community, we have implemented the school kits and uniforms project. As part of this project, we will provide orphans and children of poor families with the necessary minimum to ensure that their day at school is productive. As part of our educational program, we provide primary school children with school bags containing school essentials such as notebooks, pens, and other academic supplies.

What makes our Education Support special?

• We provide school bags that contain all the necessary equipment to support education.

Your support has enabled us to turn the lives of these poor students around and to provide them with the essentials they need to attend school. The schoolbag and uniform project has been implemented in a number of cities in Yemen. A number of students and families have experienced poverty as a result of the introduction of this project. Education officers expressed their gratitude for these efforts to serve education by executing this project.

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ky￿1$ QURBANI DISTRIBUTION sabarelief VFIIFIU ￿.-

Our thematic focus areas of work

QURBANI

Eid is a time where Muslims gather around together to celebrate a festival period, as it is a time for strengthening family ties and enjoying delicious meal with your loved ones. Also the Muslim people tend to where newer or cleaner clothes during the days of celebration, yet there are many Yemeni people, in particular widows and the orphaned children who do not get to it experience it properly due struggle against poverty. During Eid Al-Adha, Saba Relief's Qurbani project seeks to provide a moment of happiness to those who are unable to afford the necessities. Saba Relief is committed to honouring and maintaining the Adhiya ritual as an essential religious tradition.

We fulfil requests on behalf of our donors to slaughter an animal such as a goat, sheep or cow to provide the meat to needy families in Yemen.

The implementation of the project

•We collected the names of the poor and needy and added these to our database. The donations were then assigned to the individuals listed, and a team from the charity was sent to Yemen to supervise the process of purchasing Qurbani and distributing meat to the families.

As part of its Qurbani campaign, we Saba Relief performs Qurbani in Yemen every year in an effort to combat hunger in some of the poorest areas of the country. A Qurbani donation can make a significant difference to a family who does not have access to meat on a daily basis. During the festive season, it can ensure that a poor family is able to eat well.

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Our thematic focus areas of work

ZAKAT DISTRIBUTION

Fulfil this great pillar of Islam. Help those in need in Yemen

Zakat is a crucial pillar of Islam. It is major teaching that raises awareness about the importance of helping those who are most vulnerable. It is the manifestation of ultimate selflessness, generosity, and social reform. It is a process that cleanses the heart from greed and misery. Zakat is not simply a charitable act; it is a duty whereby every Muslim is required to give a portion of their yearly earnings to the poor.

The implementation of the project

•During Ramadan, when our community members pay their Zakat, we implement this project. Prior to the end of the blessed month, we were able to send the Zakat to the Yemeni people in order to benefit the poor and needy

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Other Projects

Other projects

HOMELESS PROJECT

Through this program, we were able to provide blankets and mattresses to people to help them stay warm during the harsh winters. In addition, we were able to provide a substitute for the lack of proper housing.

Providing clothes, personal grooming, and hot meals to homeless people in Yemen was one of the ways we helped them. As a result, they were able to get their hair and nails cut, take a shower, and clean up.

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Other projects

RAMADAN

Observing the month of Ramadan serves as a reminder of the hardships suffered by millions of people living in poverty on a daily basis.

Famine threatens millions of Yemeni men, women, and children. Human catastrophe is threatening the country. In the absence of your assistance, many more lives will be lost to violence, treatable illnesses, and a lack of food, water, and health care.

By sponsoring a family or providing an iftar meal (the evening meal at which Muslims end their daily fast at sunset), you can help feed those who are fasting.

We provide essential food, water, and healthcare to the poor and needy people in Yemen during the month of Ramadan.

To give the children something to look forward to at a time when hope is scarce, we presented them with their Eid clothes and/or gifts as Ramadan approached its end

.

Page 36

Other projects

WINTER PROJECT

Many vulnerable families and children are in desperate need of winter essentials as they struggle to cope with cold temperatures during the harsh winter season. For families across Yemen, winter is the toughest season. This is because they will have to deal with the cold season without the shelter of a proper home, adequate clothing and blankets, or a sufficient supply of food. Yemenis, who are already struggling to cope with war, poverty, and the ongoing Coronavirus outbreak, will also face further hardships due to the onslaught of winter.

During the winter season, we provided coats, blankets, and mattresses to those in need in Yemen. In this way, they were able to stay warm and replaced an inadequate housing situation.

As part of our winter project in Yemen, we provided shelter, clothing, and food to the needy and displaced people who lived in an open area without shelter. We provided clothing for young children, winter blankets, and other essential supplies for the winter season.

Many needy individuals have benefited from this winter project and have expressed their gratitude to Saba Relief and its donors.

WATER WELLS

One of our core strategic objective is to provide long-term solutions to the ongoing issue of water shortages. The project has been put on hold due to the ongoing war in Yemen, so we have only constructed a few so far.

As a result of the ongoing conflict, wells are being destroyed and the water supply network for homes is being destroyed. The disruption of the water pump has resulted in the displacement of residents as a result of the lack of drinking water. Our team visits the wells, renovates and restores them to full operation so that the people are able to obtain clean water again.

We have been able to improve their standard of living and protect their long-term health for more than ten thousand people through the construction of water wells

Page 37

Financial Review

Financial review

Income

During the period of 2021 Saba Relief charity has raised £3.6m by 31st December 2021. This has been an increase compared to the prior year (2020; £2.7M). The growth of the charity has continued since its inception and has hit record levels this year. We are extremely grateful to our donors and partners in helping us achieve this amount and also having the confidence in our ability to deliver for the beneficiaries.

The financial statements are for the 12 month period from 1st January 2021 to 31st December 2021. The main source of the funding for specific programmes continues to be the funds provided by the general public and by our partners and organisation.

Fund Source Amount General Public & Partners £3.6M

Cost of generating funds

The charity’s fundraising costs during the year were £64.7K. This cost comprises marketing and media to raise funds for the charity.

Charity expenditure

During the year the Saba Relief charity has spent £2.47M to help a large number of its beneficiaries that we support in Yemen, from those charitable activities and raising funds that we have operated.

Page 39

Financial review

Restricted Funds

These funds are fenced off and are to be spent in accordance to a particular purpose such as a particular public appeal or an agreement with the respective donor.

Reserves policy and going concern

Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned emergency repairs and other expenditure. The Charity’s reserves policy requires that general reserves are reviewed on at least an annual basis to ensure they are at an appropriate level to fund Governance and Fundraising costs for at least six months. The trust had no restricted reserves at the end of the period. The amount of the total funds the charity held at the end of the reporting period on 31/12/2021 was £1.49M (2020: £645K). There were £122K [2020:£0] restricted funds and £1.37M unrestricted funds at the end of the period.

Future Plans

Subject to satisfactory funding arrangements, the charity intends to continue its charitable activities outlined above in the coming years. Our charity has grown rapidly, and we are consolidating the infrastructure to ensure sustainability for the future in order to achieve its goals and objectives. We acknowledge that financial growth must be accompanied by the ability and capacity to assist the beneficiaries. It is essential for the charity to be able to respond quickly to emergencies should the need arise, so that aid and assistance can be provided where it is most needed in Yemen. In addition, we will continue to closely monitor the progress of the various projects, analyze their challenges, and make improvements where necessary.

Risk Management

The board of Trustees reviews risk on a regular basis as well as when issues arise, and during the year adopted a new risk management framework to facilitate better risk management. As a responsible Board of Trustees, we take our responsibilities towards our staff, our donors, and our beneficiaries very seriously. Identifying and managing potential risks that might compromise our staff, our resources, or our ability to deliver our programs is an important aspect of fulfilling these responsibilities. A review of areas of potential risk by the Board of Trustees has led to the conclusion that there are sufficient controls in place throughout the organisation.

Page 40

Structure, governance & Management

Structure, Governance & Management

Saba Relief & Development Foundation is a company limited by guarantee (07923498) governed by its Memorandum and Articles of Association dated 25 January 2012 and it is a UK registered charity (1150360) with the Charity Commission. It is a Charitable Incorporated Organisation whose Foundation was registered with the Charity Commission on 07 January 2013. The charity is operated under the rules of its Trust Deed. The responsibility for the strategic management of the charity rests solely with the Trustees, who are selected and co-opted under the terms of the Trust Deed.

The Board of Trustees takes responsibility for general management and control of the charity and to ensure that it operates within the guidelines dictated by the Charity Commission and its own governing documents. Through the Senior Leadership Team, the board sets out priorities and objectives and also reviews performance on a regular basis by evaluating the performance and the progression of the organisation.

A board of trustees meets regularly to discuss and review the operations of the charity. At these meetings, they also make appropriate decisions regarding the operation of the charity and its activities. As part of their responsibilities, they approve the annual budget as well as the viability of the projects that have been implemented or are in the process of being implemented, as well as to ensure that we comply with regulatory requirements. A board of trustees administers the charity and meets on a monthly basis.

Regular meetings with senior staff can also provide advice and information to the Board of Trustees. Whenever necessary, seek independent professional advice that will enhance their ability to fulfil their role. Also attend training in established, new or emerging areas of responsibility.

Saba Relief's volunteers play an important role in the success and achievements of the charity. During the year 2021, our trustees, special advisers, and high profile supporters contributed many hours of their time. All of our volunteers are managed directly by us. In support of our call center, fundraising activities, and various challenges, the volunteers contributed a significant number of hours.

Page 42

Structure, Governance & Management

Appointment of Trustees

As set out in the Articles of Association the charity may by ordinary resolution appoint a person who is willing to act as director and determine the rotation in which any additional directors are to retire.

Trustee induction and training

New trustees undergo an orientation day to brief them on: their legal obligations under charity and company law, the Charity Commission guidance on public benefit, and inform them of the content of the Memorandum and Articles of Association, the committee and decision-making processes, the business plan and recent financial performance of the charity. During the induction day they meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Risk Management

The trustees have a risk management strategy which comprises:

•An annual review of the principal risks and uncertainties that the charity face;

•The establishment of policies, systems and procedures to mitigate those risks identified in the annual review; and

•The implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.

These risks are managed by ensuring accreditation is up to date, having robust policies and procedures in place and regular awareness training for staff working in these operational areas.

Page 43

Structure, Governance & Management

Responsible Fundraising

The Charity is committed to complying with the regulatory standards for fundraising, and to ensuring that our fundraising is delivered in a manner consistent with our values.

We are registered with the Fundraising Regulator and are committed to the Fundraising Promise and adherence to the Code of Fundraising Practice.

We also take great care to ensure our fundraising complies with UK data protection legislation.

Our public fundraising work includes:

We received no complaints related to our marketing in 2021, compared to no complaints in the previous year.

Complaints are reported to Anis Ali (Chairman), the Trustee so he can consider lessons learned. We report to the Fundraising Regulator on the totality of our complaints.

All fundraisers (both staff and third party) receive regular training in our processes for protecting the vulnerable.

Our trustees follow up all cases of suspected vulnerability, and donations are returned where appropriate. In 2021, we investigated no such cases.

Page 44

Statement of Trustees, Responsibilities

Statement of trustees' responsibilities

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law regulations.

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 charity and of the incoming resources and application of resources for that year.

In preparing these financial statements, the trustees are required to:

•State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

•Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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. 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 irregularities.

In so far as the Trustees are aware:

•There is no relevant audit information (information needed by the charity's auditors in connection with preparing their report) of which the charity's auditors are unaware, and

• he Trustees have taken all the steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the charity's auditors are aware of that information

Auditors

Meer and Co are deemed to be reappointed in accordance with an elective resolution made under Section 386 (1) of the Companies Act 1985 which continues in force under the Companies Act 2006. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and SORP: Accounting and Reporting of Charities.

This report was approved by the Board on 10/10/2022 and signed on its behalf by

Page 46

Anis Ali

Independent Auditors Report to the members of Saba Relief

& Development Foundation Limited

Page 47

Independent Auditors' Report to the members of Saba Relief & Development Foundation Limited

Opinion

We have audited the financial statements of SABA RELIEF & DEVELOPMENT FOUNDATION LIMITED for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet, Cash Flow statement and the related notes, 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, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

•give a true and fair view of the state of the charity's affairs as at 31 December 2021 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; •have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

•have been prepared in accordance with the requirements of Companies Act 2006.

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 Auditor's 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 entity'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.

Page 48

Independent Auditors' Report

to the members of Saba Relief & Development Foundation Limited

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 auditor's report 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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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:

•the information given in the trustees' report, which includes the directors' report prepared for company law purposes, for the financial year for which the financial statements are prepared is consistent with the financial statements; and

•the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.

Page 49

Independent Auditors' Report

to the members of Saba Relief & Development Foundation Limited

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 trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and Charities Act 2011 requires us to report to you if, in our opinion;

•adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

Responsibilities of Trustees

As explained more fully in the trustees' responsibilities statement, 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 50

Independent Auditors' Report to the members of Saba Relief & Development Foundation Limited

Auditor's 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 an auditor's report 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory framework applicable to the entity and how the entity is complying with that framework. The Charities Act (Protection and Social Investment) Act 2016, the Charity SORP, and the Fundraising Regulator, are of significance in the context of the entity.

We consider that the engagement team collectively had the appropriate competence and capabilities to identify or recognize non-compliance with laws and regulations. The audit team identified particular areas that were susceptible to misstatement as part of their fraud discussion which included revenue recognition and related party transactions.

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of:

inquiries of management and those charged with governance as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; review of board minutes; testing the appropriateness of journal entries and the performance of analytical review to identify unexpected movements in account balances which may be indicative of fraud.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity's controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

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

Page 51

Independent Auditors' Report

to the members of Saba Relief & Development Foundation Limited

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 auditor's 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.

Haroon Rafique (Senior Statutory Auditor) For and behalf of Meer & Co Chartered Accountants and Statutory Auditors

Date: 10/10/2022

No1 Cochrane House Admirals Way Canary Wharf London E14 9UD

Page 52

Financial Statements for the Year ended 31st December 2021

Page 53

Statement of Financial activities for the year ended 31st December 2021

Unrestricted Restricted Year Year
funds funds ended ended
31/12/2021 31/12/2020
Notes £ £ £ £
Incoming resources
Activities for generating funds 2 1,078,171 2,584,562 3,662,733 2,728,749
_ _ _ _
Total incoming resources 1,078,171 2,584,562 3,662,733 2,728,749
Resources expended
Costs of generating funds;
Fundraising cost 3 (64,723) - (64,723) (23,845)
Charitable expenditure 3 (4,861) (2,462,043) (2,466,904) (2,262,993)
Governance costs 5 (268,242) - (268,242) (205,031)
_ _ _ _
Total resources expended (337,826) (2,462,043) (2,799,869) (2,491,869)
Net incoming resources before
other recognised gains/ losses 740,345 122,519 862,864 236,880
Retained funds brought forward 637,251 - 637,251 400,371
_ _ _ _
Retained funds carried forward 1,377,596 122,519 1,500,115 637,251
_ _ _ _

Page 54

The notes on pages 46 to 53 form an integral part of these financial statements.

Balance Sheet

as at 31st December 2021

Notes
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling
due within one year
11
Net current assets
Total assets less current
liabilities
Net assets
Funds of the charity
Income funds
11
Total funds
12		 31/12/2021
31/12/2020
Unrestricted
funds
Restricted
funds
£
£
£
£
8,586
-
8,586
562
1,668
-
1,668
-
1,375,742
122,519
1,498,261
645,812
1,377,410
122,519
1,499,929
645,812
(8,400)
-
(8,400)
(9,123)
1,369,010
122,519
1,491,529
636,689
1,337,596
122,519
1,500,115
637,251
1,337,596
122,519
1,500,115
637,251
-
-
1,337,596
122,519
1,500,115
637,251
1,337,596
122,519
1,500,115
637,251		 31/12/2021
31/12/2020
Unrestricted
funds
Restricted
funds
£
£
£
£
8,586
-
8,586
562
1,668
-
1,668
-
1,375,742
122,519
1,498,261
645,812
1,377,410
122,519
1,499,929
645,812
(8,400)
-
(8,400)
(9,123)
1,369,010
122,519
1,491,529
636,689
1,337,596
122,519
1,500,115
637,251
1,337,596
122,519
1,500,115
637,251
-
-
1,337,596
122,519
1,500,115
637,251
1,337,596
122,519
1,500,115
637,251
645,812
(9,123)
636,689
637,251
637,251
-
637,251
637,251

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board on 10/10/2022 and signed on its behalf by:

Trustee Anis Ali

Registration number 07923498

Page 55

The notes on pages 57 to 64 form an integral part of these financial statements.

Cash Flow Cash Flow
as at 31st December 2021
Year ended Year ended
31/12/2021 31/12/2020
Notes £ £
Reconciliation of net income to net cash
infow from operating activities
Net income 862,864 236,880
Depreciation 2,069 141
(Increase) in creditors (1,668) -
(Decrease) in creditors (723) 972
_ _
Net cash infow from operating activities 862,542 237,993
_ _
Cash fow statement
Net cash infow from operating activities 862,542 237,993
Capital Expenditure 15 (10,093) -
_ _
Increase in cash in the year 852,449 237,993
_ _
Reconciliation of net cash fow to
movement in net funds 16
Increase in cash in the year 852,449 237,993
Net funds at 645,812 407,819
_ _
Net funds at 31 December 2021 1,498,261 645,812
_ _

The notes on pages 57 to 64 form an integral part of these financial statements.

Page 56

Notes to the Financial Statements

for the Year ended 31st December 2021

Page 57

Notes to the financial Statement for the year ended 31st December 2021

1. Accounting policies

1.1. Basis of preparation

The financial statements have been prepared in accordance with the 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

1.2. Funds

Unrestricted funds are donations and other incoming resources receivable or granted for the objects of the charity without further specified purpose and are available as general funds. Restricted funds are to be used for specific purpose as laid down by donor. Expenditure which meet this criteria is charged to the fund, together with a fair allocation of management and support costs where applicable

1.3. Income

Income is recognised when the charity has entitlement to the funds, any project conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

1.4. Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

1.5. Tangible fixed assets and depreciation

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Fixtures, fittings and equipment - 20% reducing balance

Page 58

Notes to the financial Statement for the year ended 31st December 2021

1.6. Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered.Prepayments are valued at the amount prepaid net of any trade discounts due.

1.7. Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.8. Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.9. Pensions

The pension costs charged in the financial statements represent the contribution payable by the company during the period.

1.10. Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are recorded at the date of the transactions. All differences are taken to the income and expenditure accounts.

1.11. Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.12. Government grants

The Company recognizes government revenue-based grants using the Accrual model and when there is reasonable assurance that it will comply with the conditions attaching to them and that the grants will be received. Grants relating to revenue are recognized in income on a systematic basis over the periods in which the entity recognizes the related costs for which the grant is intended to compensate. Grant which becomes receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognized in income in the period in which it becomes receivable.

Page 59

Notes to the financial Statement for the year ended 31st December 2021

2. Income

The total income of the charity for the period has been derived from its principal activity wholly undertaken in the UK.

undertaken in the UK.
Year Year
ended ended
31/12/21 31/12/20
£ £
Restricted funds:
Received from donor partners and
zakat		 2,584,562 2,002,075
Unrestricted funds:
Donations 1,028,346 665,566
HMRC JRS Grant 49,825 61,108
_ _
3,662,733 2,728,749
_ _
xpenditure on charitable activities
Year Year
Unrestricted Restricted ended ended
funds funds 31/12/21 31/12/20
£ £ £ £
Fundraising costs
Events 9,361 - 9,361 4,343
Advertising 55,362 - 55,362 19,502
_ _ _ _
64,723 - 64,723 23,845
_ _ _ _
_ _ _ _
Charitable expenditure 4,861 2,462,043 2,466,904 2,262,993
_ _ _ _

3. Expenditure on charitable activities

Page 60

Notes to the financial Statement for the year ended 31st December 2021

P 61
4.
5.		 Auditors' remuneration
Governance Costs
Year
Year
ended
ended
31/12/21
31/12/20
£
£
Auditors’ remuneration - audit of the fnancial statements
6,600
6,600
_
_
Unrestricted
Restricted
Year
Year
funds
funds
ended
ended
31/12/21
31/12/20
£
£
Wages and salaries
115,896
-
115,896
111,738
Employer's NI contributions
3,699
-
3,699
2,838
Staf pension costs
1,345
-
1,345
1,987
Self-employed contractors
49,462
-
49,462
25,670
Rent payable
17,506
-
17,506
15,054
Rates
56
-
56
556
Insurance
1,039
-
1,039
901
Computer bureau costs
14,950
-
14,950
10,239
Repairs and maintenance
863
-
863
9,413
Printing, postage and stationery
1,153
-
1,153
1,865
Telephone
2,099
-
2,099
2,653
Travelling
6,639
-
6,639
2,858
Legal and professional
32,840
-
32,840
3,704
Accountancy
1,800
-
1,800
3,600
Audit
6,600
-
6,600
6,600
Bank charges
10,225
-
10,225
5,214
Depreciation on fxtures &
equipment
2,069
-
2,069
141
_
_
_
_
(268,241)
-
(268,241)
(205,031)
_
_
_
_

Page 61

Notes to the financial Statement for the year ended 31st December 2021

6. Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel and staff numbers

Year Year
ended ended
Number of staf 31/12/21 31/12/20
The average monthly members of staf during the period were: 7 7
_ _
Employment costs 31/12/21 31/12/20
£ £
Wages and salaries 115,896 111,738
Social security costs 3,699 2,838
Pension costs-other operating charge 1,345 1,987
_ _
120,940 116,563
_ _

No employees had employee benefits in excess of £60,000 (2020: nil). The charity trustees were not paid or received any other benefits from employment with the Trust (2020: £nil).

The charity trustees were not reimbursed expenses during the year (2020: £nil). No charity trustee received payment for professional or other services supplied to the charity (2020: £nil).

The key management personnel of the Trust, comprise the trustees, media, marketing and IT, and fundraising officers. The total employee benefits of the key management personnel of the Trust were £0 (2020: £0).

Page 62

Notes to the financial Statement for the year ended 31st December 2021

7. Trustees' Remuneration

Remuneration and other benefits

8. Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

9. Tangible fixed assets

Tangible fxed assets
Cost
At
Additions
At 31 December 2021
Depreciation
At
Charge for the period
Net book values
At 31 December 2021
At 31 December 2020		 Fixtures,
fttings and
equipment
£
879
10,093		 Total
£
879
10,093
10,972
317
2,069
2,386
10,972
317
2,069
2,386
8,586 8,586
562
562

Page 63

Notes to the financial Statement for the year ended 31st December 2021

10. Creditors: amounts falling due within one year

11.
Other taxes and social security costs
Other creditors
Accruals and deferred income
Other debtors		 31/12/21
£
-
1,800
6,600
8,400
£
1,668		 31/12/20
£
723
1,800
6,600
9,123
£
-

12. Reserves

The charity is a company limited by guarantee and has no share capital

Income &
expenditure
account Total
£ £
At 637,251 637,251
Net income for the period 862,864 862,864
_ _
At 31 December 2021 1,500,115 1,500,115
_ _

Page 64

Notes to the financial Statement for the year ended 31st December 2021

Capital Expenditure
Payments to acquire tangible assets
Cash at bank and in hand
Net funds
13.
Reconciliation of movements in funds
14.
Gross cash fows
15.
Analysis of changes in net funds
Income/(Defcit) for the period
Net addition to funds
Opening trust funds
Closing trust funds		 31/12/21
31/12/20
£
£
(10,093)
-
Opening
Balance
Cash Flows
Closing
Balance
£
£
£
645,812
852,449 1,498,261
31/12/21
31/12/20
£
£
862,864
236,880
862,864
236,880
637,251
400,371
1,500,115
637,251		 31/12/21
31/12/20
£
£
(10,093)
-
Opening
Balance
Cash Flows
Closing
Balance
£
£
£
645,812
852,449 1,498,261
31/12/21
31/12/20
£
£
862,864
236,880
862,864
236,880
637,251
400,371
1,500,115
637,251		 31/12/21
31/12/20
£
£
(10,093)
-
Opening
Balance
Cash Flows
Closing
Balance
£
£
£
645,812
852,449 1,498,261
31/12/21
31/12/20
£
£
862,864
236,880
862,864
236,880
637,251
400,371
1,500,115
637,251		 31/12/21
31/12/20
£
£
(10,093)
-
Opening
Balance
Cash Flows
Closing
Balance
£
£
£
645,812
852,449 1,498,261
31/12/21
31/12/20
£
£
862,864
236,880
862,864
236,880
637,251
400,371
1,500,115
637,251
645,812 852,449 1,498,261

Page 65

LETS TALK

Saba Relief & Development Foundation Unit 3 29 Henley Street Birmingham West Midlands United Kingdom B11 1JB

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