2025-03-31-accounts - Council Of Somali Organisations

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Company No. 07405401 Charity No. 1154667

Council of Somali Organisations Ltd

(A company limited by Guarantee)

Annual Report and Financial Statements

For the year ended 31[st ] March 2025

Council of Somali Organisations (CSO)
Contents	Page
Directors’ and Trustees’ Report	3-20
Independent Examiner’s Report	21 - 22
Statement of Financial Activities	23
Statement of Financial Position	24
Statement of Cash Flows	25
Notes to the Accounts	26 - 34

Council of Somali Organisations Ltd Directors’ and Trustees’ Annual Report For the 12 months ending 31[st ] March 2025

The Trustees are pleased to present their annual director’s report together with the financial statements of the charity for the 12 months ended 31st March 2025, which are also prepared to meet the requirements for a directors’ report and Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statements of Recommended Practice applicable to charities

preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Effective 1 January 2015).

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name Council of Somali Organisations

Charity registration number 1154667

Company registration number 7405401

Registered office Hoxton Mix Ltd

86-90 Paul Street

LONDON

EC2A 4NE

Board of Trustees

The trustees and directors who served during the period were as follows:

Mr. Abdirahman Xirsi-Vice Chair (elected 28th March 2019) (Elected Chair 4th November 2021)

Dr. Fowzia Ahmed Ibrahim (elected 4th November 2021)

Mrs. Hanna Ali Al Khleifat (elected 28th March 2019)

Mr. Shakiib Weheliye-Treasurer since 21st November 2019 (elected 12th June 2019 and resigned 15 May 2024 )

Company Secretary Mr. Kahiye Alim (Appointed 1st November 2018)

Director Mr. Kahiye Alim

Independent Examiner R&A CONSULTANCY LTD

Chartered Certified Accountant

30 Roycroft Close, South Woodford,

London. E18 1DZ.

Bankers Barclays Bank

Barclays Retail Banking

London E19PL

OUR PURPOSE AND ACTIVITIES

Established in 2010, the Council of Somali Organisations (CSO) is an independent

National charity. We were launched to deliver capacity-building support to increase

the operational effectiveness of organisations supporting the Somali community.

More broadly, today, we work to:

★ Help integrate Somalis Community in the wider UK society;
★ Improve their conditions and quality of life;
★ Represent their interest and voice(s) when it comes to shaping policy that affects them.

We do this by delivering capacity building support to member voluntary and community organisations, events, by undertaking research and campaign or policy work and through empowerment training for the benefit of the Somali Community in the UK.

THE NEW RESTRUCTURE – 2020 Themes, Objectives, Outputs & Structures

The CSO has evolved over the last few years and reacted to changes in demand, needs,

problems and policies which affect the Somali Community in the UK. Although it has

successfully supported organisations and individuals for over 10 years, it now becomes

more proactive in its approach, more strategic in what it offers and stronger in its demonstration of its expertise and knowledge.

CSO has become the leading equalities organisation representing the interest of the

Somali community.

CSO has undergone major restructuring and changes with the appointment of a Somali

speaking director after 8 years and professionalization of the Board of Trustees. CSO

has also its first ever woman Chair and a gender balanced board.

The proposed change to the structure represents a more coherent and coordinated approach to a rapidly changing environment. The use of a ‘themed’ based model will allow new projects, activities and interventions to be managed strategically and focused on pertinent issues facing the Somali community and Somali organisations in the UK over the next three years.

Four distinct but connected themes will oversee the operational delivery of projects and

activities, reporting directly to the Director, allowing him to manage and lead and be more

visible in the sector. The CSO’s Board as result of the Member’s Needs Assessment

conducted in 2019 and a review of CSO’s objectives has identified that the four major strategic themes for the next 3 years are;

○ Education;

Employment;
Health and Wellbeing;
and with the overarching theme of Criminal Justice across.

Each theme has a Working subgroup from CSO’s members will have

a combination of paid staff and volunteers with at least one allocated board member.

With this in mind, CSO will endeavor to ensure that each theme has a strategic person from the board allocated to it – this will serve a dual purpose – supporting each theme to function with the vision and mission in mind as well as ensuring that the individual themes are continuously feeding into the organisations planning.

In addition, CSO members will be aligned to specific themes – allowing for a strong

cohort involved and representing each theme. This will give focus for member

organisations and a more efficient use of time and capacity. (Each member can be

aligned to more than one theme as long as their core work is linked).

Each themed department/subgroup will have three core functions: Policy, Voice and Development.

Council of Somali Organisations Ltd

Policy: To be able to respond and influence policies at local and national level including participating in consultations, writing reports and producing briefing papers as well as producing action research.
Voice: To be able to express and represent the needs, issues and narrative of the Somali community and Somali community organisations. To be able to

develop a collective voice at various platforms including social media, events,

reports, consultations, Government level, mainstream media etc.

Development: to develop the skills and capacity of the Somali community

sector. This should be done from two separate but overlapping avenues:

Leadership development and organization development and should be done via

a range of tools, i.e. training, coaching, action learning and mentoring. It is

important to develop both the people and the structures.

Training and workshops should include the standard capacity building topics as there is

continued need for these (Writing better Funding Applications, Monitoring and

evaluation, perfecting pitches, H&S, Safeguarding, governance, strategic planning etc.),

however, there is a gap in areas such as marketing, messaging, social media, networking etc.

Objectives & Activities (Actions):

Objective 1 - Research

Action: produce an annual report, launched at CSO’s annual conference. Produce

quarterly reports on the thematic priorities that are circulated throughout the

membership. Use research evidence in key meetings, boards, and other fora.

Objective 2 – Partnership

Action: to foster an environment of partnership and collaboration, creating opportunities

for people to work together for the good of the Somali community.

Objective 3 – Leadership and professional skills

Action:

Organising, amplifying and articulating the collective voice and needs of the

Somali Community at Local, Pan-London and National level.

Building bridges within the Somali Community and also with the wider BAME

communities.

Enabling the environment for the development of community leadership,

especially women.

Our vision:

To achieve cohesive, integrated and successful Somali communities.

Our mission:

To provide a strong, collective and credible voice for Somali communities in the UK and

to articulate the aspirations and interests of Somali communities.

Our strategic objectives:

Our work is underpinned by the following strategic objectives:

★ We will provide a local network group that encourages and enables members

of the Somali community to participate more effectively with the wider

community;

★ We will increase or coordinate opportunities for members of the Somali

community to engage with service providers, to enable those providers to adopt services;

★ We will provide education and information to support and enable the Somali community to maximise education opportunities;

★ We will raise public awareness of the issues affecting the Somali community

and their children, both generally and in relation to their social exclusion;

★ We will provide development support, forums, advocacy and general support

to better meet the needs of that community.

Our achievements & performance

Key Summary Achievements for the year 2024 to 2025:

CSO’s membership has increased by 20% since the start of the pandemic

from 236 across 275 across 15 metropolitan cities.

We have continued to deliver Benefits & Social Welfare law to build

resilience in community advice services from September 2020.

We continue to roll out the UK Wide Somali Community Hub website and APP with increased membership usage.
We continued to work with the ONS in relation to the 2021 Census dissemination.

In the post Pandemic years, CSO ambitious program of resilience and capacity building for its membership continues but it has been restrained with funding gaps. This is the picture also for our membership even as it grows

We have also reached out to all our communities across 15 metropolitan areas by having dialogue with them through our working groups. This has resulted in the phenomenal growth in membership.

We are grateful to Trust for London, and the Legal Education Foundation for supporting CSO and the Somali Community in the UK.

CSO’s Organisational Reach & Profile

CSO has increased its National and Pan London profile as the leading representative organisation of the Somali Community in the UK. CSO’s role in raising awareness of the

issues facing the Somali Community and Somali led CVOs involves participating in the

following:

Funder Forums- LCRF, NET/UK Communities, Comic Relief, TNCLF and

London Funders. We have invited funders to our workshops. We advise funders

about the needs of the Somali community.

Race & Equality forums such as Coalition on Race Equality & HEAR, Operation

Black Vote

Religious Forums- with the Church of England, Board of Deputies, Muslim

Council of Britain.

Engaging and working with other Infrastructure Organisations such as Power to Change, BAME Funders and SIB Funders

5. Engaging with Government and Local Authorities- DLUHC,

Home Office, Dfe, DoH, and GLA through the MRAP and Mayor’s Equality,

Diversity and Inclusion (EDI) Advisory Group, Metropolitan Police through the Somali MET Forum.

Working with Research Institutions and Universities on bidding for research

funding on issues affecting the Somali Community.

CSO worked with the ONS on the design of the online Census 2021 and led in

the planning of the media campaign.

Somalis in the UK

The United Kingdom is home to the largest Somali diaspora community in Europe. According to the 2021 Census for England and Wales, 108,921 individuals were born in Somalia. However, when including British-born children and descendants, the total Somali community is significantly larger. The Office for National Statistics (ONS) 2021 estimate for the "Somali" ethnic group population in England and Wales was 176,412. Community estimates often suggest a total UK population of Somali heritage ranging between 250,000 and 400,000.

The majority reside in England, with the largest concentration in London. Significant communities are established in Birmingham, Bristol, Manchester, Liverpool, Leicester, Milton Keynes, Sheffield, and Cardiff.

Historical Migration Waves The earliest Somali arrivals in the UK were lascars (seamen), merchants, and dock workers in the late 19th and early 20th centuries. A second small wave came during the Second World War, serving with or supporting the Royal Navy. The most significant wave of migration began in the late 1980s and intensified during the 1990s, driven by the Somali Civil War and subsequent instability, which created a large refugee population. This period forms the foundation of the modern UK Somali community.

Between 1985 and the mid-2000s, Somalia was consistently a top-ten source country for UK asylum applicants. Applications peaked at 7,495 in 1999, reflecting the height of the crisis. While primary asylum-led migration has decreased, family reunion and secondary migration from other European countries continue.

Demographic Profile and Socioeconomic Context : The Somali community represents one of the UK's largest Muslim ethnic minority groups. It comprises British citizens, refugees, asylum seekers, and individuals with other forms of leave to remain.

The 2021 Census provides updated settlement data: 40.3% of the Somalia-born population in England and Wales arrived between 2001-2011, while 31.3% arrived in 2011 or later, indicating continued migration fro EU. Only 28.4% arrived before 2001, underscoring the community's relative recentness compared to other migrant groups.

Somali communities continue to face significant socioeconomic challenges. Census 2021 data highlights stark inequalities: the Somali ethnic group has one of the highest rates of economic inactivity due to long-term sickness or disability, and one of the lowest proportions of people in higher managerial or professional occupations. Somali organisations persistently advocate for targeted policy responses to address deepseated ethnic inequalities in health, housing, employment, and education. They call for improved consideration of social value and culturally competent services in public sector health and social care commissioning.

Sources & Key Data Points:

Country of Birth (Somalia-born): 108,921 (2021 Census, England & Wales)
Somali Ethnic Group: 176,412 (ONS 2021 estimate, England & Wales)
Period of Arrival: 40.3% (2001-2011); 31.3% (2011 onwards); 28.4% (pre-2001) (2021 Census).
Historical Asylum Peak: 7,495 applications in 1999 (Home Office data).

Based on the 2021 Census data and related socioeconomic reports, here is a breakdown of inner-city wards with major Somali populations, their associated deprivation and unemployment rates, and the key challenges facing the community in the UK.

1. Inner-City Wards with Major Somali Populations, Poverty & Unemployment

The Somali population in the UK is highly urbanised and concentrated in some of the most deprived wards in the country. The following table highlights key wards, using the Index of Multiple Deprivation (IMD 2019)—where 1 is the most deprived decile nationally—and 2021 Census unemployment rates.

City/Re gion	Key Local Authority (Borough)	Key Wards (with high Somali concentratio n)	IMD 2019 Rank (Deprivation Decile)	Unemploym ent Rate* (2021 Census)	Notes
London	London Borough of Brent	Stonebridge , Harlesden, Kensal Green	Most are in Decile 1 (most deprived 10% nationally)	~9-12% (Brent avg. 6.3%)	Brent has the largest Somali- born populatio n in the UK.
	London Borough of Tower Hamlets	Whitechapel , Spitalfields & Banglatown, Bethnal Green	Decile 1	~8-11% (borough avg. 6.0%)	Major hub alongside long- establishe d Banglade shi communit y.
	London Borough of Lambeth	Stockwell, Coldharbour	Decile 1	~9-13% (borough avg. 5.9%)	Long- standing Somali communit y centre around

					Stockwell.
	London Borough of Camden	King's Cross, Regent's Park	Decile 1 & 2	~7-10% (borough avg. 4.9%)
West Midland s	City of Birmingha m	Small Heath, Sparkbrook, Bordesley Green, Aston	Decile 1	~10-14% (city avg. 7.3%)	Birmingha m has the second- largest Somali communit y. Wards are among the UK's most deprived.
South West	City of Bristol	Easton, Lawrence Hill	Decile 1	~9-12% (city avg. 4.8%)	A major Somali port city communit y with high concentra tion in these wards.

North West	City of Manchester	Moss Side, Hulme, Cheetham	Decile 1	~10-15% (city avg. 6.9%)	Historic Somali communit y, facing acute deprivatio n.
	City of Liverpool	Toxteth, Princes Park	Decile 1	~12-16% (city avg. 7.0%)

*Note on Unemployment Rates: Ward-specific Somali unemployment data is not published in the Census. The rates above are estimates based on the known fact that unemployment rates for the "Somali" ethnic group are consistently 2-3 times the local authority average. The local authority average is provided for context (Source: ONS, 2021 Census, Employment by ethnic group).

Key Takeaway: The Somali population is overwhelmingly resident in the most deprived 10% of neighbourhoods in England, and experiences unemployment rates significantly higher than both the national and local averages.

2. Major Problems Facing Somalis in the UK

The concentration in deprived areas is both a cause and a consequence of interconnected, systemic challenges:

1. Acute Socioeconomic Disadvantage:

Employment: One of the highest unemployment and economic inactivity rates of any ethnic group. Barriers include language skills, non-recognition of foreign qualifications, discrimination, and lack of UK work experience.
Poverty & Housing: Overcrowding in socially-rented accommodation is common. High levels of child poverty and reliance on benefits due to low workforce participation.

Educational Attainment: While there is a strong aspirational culture, outcomes are mixed. Somali pupils often perform well in primary school but face a significant "attainment gap" at GCSE level, linked to socioeconomic factors, language, and systemic barriers within the education system.

2. Health Inequalities:

Poor Health Outcomes: Significantly higher rates of mental health issues (linked to trauma, war, and isolation), infant mortality, and diseases like diabetes and vitamin D deficiency.
Barriers to Access: Difficulty navigating the NHS, cultural stigma around mental health, and a lack of culturally/linguistically appropriate services.

3. Social Integration & Discrimination:

Racism and Islamophobia: Somalis face dual discrimination based on race and religion, affecting opportunities and social mobility.
Intergenerational Tensions: A "clash of cultures" between the UK-born generation and older, more traditional parents can lead to conflict, particularly around issues of identity, gender roles, and autonomy.
Political and Civic Under-representation: Despite the community's size, there is a notable lack of representation in local and national politics, the civil service, and other spheres of influence.

4. Immigration & Legal Precarity:

Complex Family Reunion: Strict rules make it difficult for families separated by conflict to reunite, causing prolonged distress.
"No Recourse to Public Funds" (NRPF): Affects many, pushing families into destitution.
Legacy Asylum Cases: Some face prolonged uncertainty due to complex immigration statuses.

5. Specific Youth Challenges:

Risk of Exploitation: Concentrated in areas with high gang activity, Somali youth are vulnerable to criminal exploitation (county lines drug networks) and radicalisation.

Identity Crisis: Navigating a complex identity as Black, Muslim, British, and Somali can be challenging in a context of societal discrimination.

The targeting of Somali communities in the US, UK, and EU is a multifaceted phenomenon, driven by overlapping factors of geopolitics, domestic security policy, racism, and Islamophobia. While the context differs slightly between regions, the outcomes—increased scrutiny, discrimination, and securitization— are strikingly similar.

The targeting across these three regions is complex but interlinked.

1. In the United States

Primary Form of Targeting: National Security & Counterterrorism Framing

The "Shabab Narrative": The primary lens through which SomaliAmericans are viewed is that of terrorism recruitment and radicalization. Al-Shabaab's recruitment of a small number of SomaliAmerican youths over a decade ago (notably from the MinneapolisSt. Paul "Little Mogadishu" community) created a lasting stigma. This led to the community being disproportionately targeted by FBI surveillance, informant programs, and Joint Terrorism Task Force operations.
Material Support Statutes: Charitable giving ( zakat ), a pillar of Islam, has been criminalized when any funds are suspected of possibly reaching blacklisted organizations. This has created a climate of fear around remittances and humanitarian aid to Somalia, a country heavily reliant on diaspora support.
Travel Restrictions & "No-Fly" Lists: Somali-Americans, including U.S. citizens, have faced disproportionate inclusion on no-fly lists and intense secondary screening at airports. The inclusion of Somalia in various iterations of the Trump-era "Muslim Ban" explicitly targeted Somali immigration and travel.
Impact: This creates a "double bind": as a community, they are criticized for not doing enough to counter extremism, while simultaneously being viewed with such suspicion that cooperation with law enforcement is fraught with fear of entrapment or being implicated.

Trump Weaponisation: Somalis have been demonised and called “Garbage” “Low IQ” and “Stupid” by the current president of the USA. He names Somalia as a failed state and attacks Reps Ilham Omar on regular basis.

2. In the United Kingdom

Primary Form of Targeting: Domestic "Prevent" Duty & Immigration Hostility

The "Prevent" Strategy: The UK's counter-radicalization strategy places a legal duty on public sector workers (teachers, doctors, social workers) to report signs of potential radicalization. Critics argue it disproportionately targets Muslim communities, fostering a climate of suspicion. Somali students and families, due to their religious and ethnic identity and links to a conflict zone, are often subject to this scrutiny, leading to self-censorship and eroding trust in public institutions.
Gangs Matrix & Criminalization: In cities like London, Birmingham, and Manchester, young Somali men are overrepresented in the controversial Gangs Matrix—a police database criticized for being discriminatory and stigmatizing. This frames social problems (like poverty and exclusion) as issues of criminality, leading to disproportionate stop-and-search and police harassment.
Hostile Environment & Immigration: Despite many being refugees or citizens, Somalis face the broader UK "hostile environment" policies. They are subject to stringent document checks, NRPF (No Recourse to Public Funds) conditions that cause destitution, and a rhetoric that conflates immigrants with illegal activity.
Media Portrayal: UK media often frames Somalis through tropes of "failed integration," gang violence, and welfare dependency, ignoring the community's resilience and contributions, and reinforcing negative public perception.
UK Parliament: Misleading figures are banded in UK Parliament calling them “welfare” sponges without understanding the historical background of Somalis in the UK.

3. In the European Union

Primary Form of Targeting: Securitization of Migration & Far-Right Populism

The "Migration-Security Nexus": Across the EU, Somali migrants and refugees are caught in a policy framework that explicitly links migration with security threats. Following the 2015 migration crisis and terror attacks in Europe, Somalis are often categorized as a "high-risk" nationality in asylum and security assessments.
Politicization by Far-Right & Populist Parties: In countries like Sweden, Denmark, the Netherlands, Finland, and Italy, Somali communities have become a political flashpoint. Far-right parties use them as examples of "failed multiculturalism," arguing they are unable to integrate and pose a cultural and economic threat. This has fueled policies aimed at limiting immigration, restricting family reunification, and enforcing assimilationist measures (e.g., Denmark's "ghetto laws").
Discriminatory Asylum Practices: Somali asylum seekers often face skepticism and high rejection rates, with authorities sometimes wrongly designating parts of Somalia as "safe" for return. They also face prolonged detention in some member states.
Social Exclusion & Violence: This political climate legitimizes everyday racism and Islamophobia. Somali communities report higher rates of hate crimes, discrimination in housing and employment, and police profiling.

Common Threads & Root Causes

The "Triple Threat" Stereotype: Somalis are often stereotyped as being simultaneously Refugees/Immigrants (burden), Muslims (security/cultural threat), and Black (racially inferior). This unique intersection makes them a target for multiple, overlapping forms of prejudice and policy.
Geopolitical Shadow: The persistent state of conflict and instability in Somalia, and the presence of groups like Al-Shabaab, cast a long shadow over diaspora communities, regardless of their individual political views or years of peaceful residence abroad.
Securitization Over Integration: State approaches frequently prioritize surveillance and security control over policies that address the root causes of marginalization: poverty, unemployment, educational gaps, and housing discrimination.

Erosion of Trust: The cumulative effect is a profound erosion of trust between Somali communities and state institutions (police, intelligence, schools, social services). This undermines social cohesion and can, perversely, create the very alienation that security services seek to prevent.

Conclusion

The 2021 Census data solidifies the picture: the UK Somali community is predominantly located in the nation's most deprived urban wards, facing a syndemic of high unemployment, poor health, and educational barriers. Addressing these issues requires targeted, culturally intelligent policies that move beyond generic "BAME" categories to tackle the specific, entrenched disadvantages faced by this resilient yet underserved community.

In conclusion, Somali diaspora communities in the West are not just struggling with socioeconomic integration; they are navigating a pervasive reality of being politicized, securitized, and stigmatized. Their targeting is a bellwether for broader societal tensions around immigration, security, and racial and religious identity in the 21st century.

Mr. Abdirahman Xirsi-Chair Date – 27/01/2026

Independent Examiner’s Report to the trustees of Council of Somali Organisations Ltd

Year ended 31[st] March 2025

I report to the trustees on my examination of the financial statements of Council of Somali Organisations (‘the charity’) for the year ended 31[st] March 2025

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006(‘the 2006 Act’).

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

Independent Examiner’s Statement

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 Certified Chartered Accountants (ACCA), which is one of the listed bodies.

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

Accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
The financial statements do not accord with those records; or
The financial statements do not comply with the accounting requirements of section396 of the 2006 Act other than any requirement

that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or

The financial statements have not been prepared in accordance with the methods and principles of the statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

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.

Date: 27/01/2026

Mohammad Gias Uddin, FCCA R & A Consultancy LTD Chartered Certified Accountant 30 Roycroft Close, South Woodford, London. E18 1DZ.

Council of Somali Organisations Ltd Company Limited by Guarantee Statement of Financial Activities (Including income and expenditure account) 31[st] March 2025

Incoming / Expenditure Resources	Note	Unrestrict ed Funds	Restricte d Funds	TOTAL Funds 2025	TOTAL Funds 2024
Income from:		£	£	£	£
Donations and Legacies	8	-	134,624	134,624	166,891
Charitable activities:
Training, events, capacity building and business mentoring	9	470	-	470	2,713
Investment Income	10	82	-	82	65
Total Income		552 =======	134,624 ======	135,176 ======	169,669 ======
Expenditure on:
Fundraising	11	-	-	-	-
Charitable Activities:	11	-	133,624	133,624	237,415
Training, events, capacity building and business mentoring	11	-	-	-	-
Total expenditure		- =======	133,624 =======	133,624 ======	237,415 ======
Net Income / (expenditure) & net movement in funds		552	1,000	1,552	(67,746)
Reconciliation of funds:
Total funds brought forward		25,679	28,138	53,817	121,563
Total funds carried forward		26,231 =======	29,138 =======	55,369 ======	53,817 ======

The statement of financial activities includes all gains & losses recognised in the year. All income and expenditure derive from continuing activities. The notes on page 17 to 26 form part of these financial statements.

Council of Somali Organisations Ltd Company Limited by Guarantee Statement of financial position 31st March 2025	Council of Somali Organisations Ltd Company Limited by Guarantee Statement of financial position 31st March 2025	Council of Somali Organisations Ltd Company Limited by Guarantee Statement of financial position 31st March 2025	Council of Somali Organisations Ltd Company Limited by Guarantee Statement of financial position 31st March 2025	Council of Somali Organisations Ltd Company Limited by Guarantee Statement of financial position 31st March 2025	Council of Somali Organisations Ltd Company Limited by Guarantee Statement of financial position 31st March 2025
FIXED ASSETS	Note		2025		2024
~~a~~	~~Gs Gs~~	£ ~~Gs es~~	£ ~~es~~	£	£
Tangible Fixed Assets ~~es~~	19 ~~es~~ ~~Gs Gs~~	- ~~es~~ ~~Gs es~~	31,668 ~~es~~ ~~es~~	- ~~es~~	39,584 ~~es~~
Current Assets ~~Gs Gs es~~
Cash at Bank and hand ~~sn~~	~~sn~~	35,945 ~~sn~~	~~sn~~	22,486 ~~sn~~	~~sn~~
Debtors ~~sn~~	16 ~~sn~~ ~~ee~~	- ~~sn~~ ~~ee~~	~~sn~~ ~~ee~~	- ~~sn~~ ~~es~~	~~sn~~
Total Current Assets ~~es~~	~~es~~ ~~ee~~	~~es~~ ~~ee~~	35,945 ~~es~~ ~~ee~~	~~es~~ ~~es~~	22,486 ~~es~~
Current Liabilities ~~es~~ ~~ee~~ ~~ee ee~~ ~~es~~
Creditors: Amounts falling due withinone year	17	-	(12,244)		(8,253)
Advance Received from Funder withinthe year	18 ~~Gs Gs~~	- ~~Gs es~~	- ~~es~~	-	-
Net current Assets ~~ee~~	~~ee~~ ~~Gs Gs~~	~~ee~~ ~~Gs es~~	23,701 ~~ee~~ ~~es~~	~~ee~~	14,233 ~~ee~~
Total Assets Total assets less current Liabilities ~~Gs Gs~~		~~Gs es~~	55,369 ~~es~~		53,817
Funds of the charity:
Restricted Funds ~~a~~	21		29,138		28,138
Unrestricted Funds: ~~sn~~	21 ~~sn~~	~~sn~~	~~sn~~	~~sn~~	~~sn~~
General funds			26,231		25,679
Total Funds			55,369 ======		53,817 ======

For the year ending 31[st] March 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies’ subject to the small Companies regime and with the Financial Reporting Standard for Smaller Entities (effective April 2008).

These financial statements were approved by the board of trustees & authorised for issue on 27/01/2026, and are signed on behalf of the board by:

Signed ______

Name: Mr. Abdirahman Xirsi-Chair

Council of Somali Organisations Ltd

Company Limited by Guarantee

Statement of cash flows For the year ended 31 March 2025

	Note	2025	2024
	£	£	£
Net cash provided by / (used) operating activities	22	13,459	(54,946)
Cash provided by / (used in) investing activities	19	-	-
Cash provided by / (used in) financing activities	18	-	(12,000)

Change in cash and cash equivalents in the year	23	13,459	(66,946)
Cash and cash equivalents at the beginning of the year		22,486	89,432
Cash and cash equivalents at the end of the year		35,945 =======	22,486 =======

Council of Somali Organisations Ltd Company Limited by Guarantee Notes to the financial statements Year ended 31[st] March 2025

1. General Information

The Charity is a private Company Limited by Guarantee, registered in England & Wales and a registered charity in England & Wales. The address of the

Statement of Compliance

These financial statements have been prepared in compliance with FRS102,’ 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.

2. Accounting policies

Incoming resources

Voluntary income and donation are included in incoming resources when they are receivable except when the donors specify that they must be used in future accounting periods or donor’s conditions have not been fulfilled, then income is deferred. The income from fundraising ventures is shown gross.

Donated services and facilities

Income from donated services and facilities is included in incoming resources at a valuation, which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised when there is no financial cost borne by a third party.

Resources expended

Resources expended are included in the statement of financial activities on an accrual’s basis, inclusive of any VAT, which cannot be recovered. Expenditure, which is directly attributable to specific activities, has been included in these cost categories, where costs are attributable to more than one activity, they have been apportioned across the cost of generating funds on a basis consistent with the use of these resources. Cost of generating funds includes salaries, direct expenditure and overhead costs of the staff who promote fundraising including events. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Funds

Restricted funds are to be used for specific purpose as laid down by the donor. Expenditure, which meets these criteria, is charged to the fund together with a fair allocation of management and support costs. Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the management committee for particular purposes.

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 & 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. As such, advantage has been taken of the following disclosure exemption: - No cash flow statement has been presented for the company.

Judgements and Key Sources of Estimation Uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

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

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.

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, receipts is probable, its amount can be measured reliably.
Legacy income is recognised when receipt is probable, 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 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 it 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

All fixed assets are initially recorded at cost.

Depreciation

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

Furniture & equipment - 20% reducing balance. Telephone System - 33.33% Straight-line Method

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

3. Limited by guarantee

The company is limited by guarantee without share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member.

4. Pensions and other post - retirement benefits

All staff has been offered a pension contribution recognised by HMRC. All staff has opted out so there are no pension assets to administer and there is no other post – retirement benefits funded by the charity.

5. Investment Income

None Funds are held in a non-interest-bearing bank account. There are no bank charges associated with the account and trustees believe the achieve value for money in respect to the services provided by the bank.
Financial Instruments: Carrying amount: Debt instruments on the balance sheet represent real and fair value. Financial liabilities on the balance sheet represent real and fair value.

8. Income from donations and legacies

Grants, donations and legacies:	Unrestrict ed Funds	Restricted Funds	2025	2024
	£	£	£	£
Trust for London	-	50,000	50,000	50,000
CIVIC Power Fund	-	1,000	1,000	-
The Legal Education	-	83,624	83,624	75,000
City Bridge Trust	-	-	-	24,000
NHS England Vaccine Contact	-	-	-	17,891
TOTAL	- ======	134,624 ======	134,624 ======	166,891 ======

9. Income from Charitable Activities

.	Un-restricted	Restricted	2025	2024
	£	£	£	£
Other Income	-	-	-	103
Consultancyfees	470	-	470	2,610
TOTAL	470 ========	- ========	470 ========	2,713 =======

10. Income from Investments

.	Un-restricted	Restricted	2025	2024
	£	£	£	£
Bank Interest	82	-	82	65

Total	82 ======	- ======	82 =====	65 =====

	Costs of raisin g funds	Direct Charitable expenditure	Govern ance costs	Support costs	Total 2025	Total 2024
~~GG~~	£ ~~GG~~	£ ~~GG~~	£ ~~GG~~	£ ~~GG~~	£ ~~GG~~	£ ~~GG~~
Remuneration/Salary (13)	-	41,202	-	-	41,202	63,766
Tax & Social Service (13)	Service -	-	-	-	-	14,144
Employers pension (13) ~~Ge~~	- ~~Ge ~~	2,772 ~~GG~~	- ~~GG~~	- ~~GG~~	2,772	5,039
Premises & administration ~~OG~~	- ~~OG~~	2,303 ~~OG~~	- ~~OG~~	- ~~OG~~	2,303 ~~OG~~	7,036 ~~OG~~
Project Cost ~~Ge~~	- ~~Ge ~~	70,963 ~~GG~~	- ~~GG~~	- ~~GG~~	70,963	128,256
Training & Org Development ~~OG~~	- ~~OG~~	1,060 ~~OG~~	- ~~OG~~	- ~~OG~~	1,060 ~~OG~~	1,831 ~~OG~~
Legal, Accountancy & IE ~~eG~~	- ~~eG ~~	2,704 ~~GG~~	1,500 ~~GG~~	3,204 ~~GG~~	7,408	7,446
Depreciation ~~eG~~	- ~~eG~~	7,916 ~~GG~~	- ~~GG~~	- ~~GG~~	7,916	9,897
	- -------	128,920 ----------	1,500 --------	3,204 ---------	133,624 -----------	237,415 -----------
Governance Costs ~~eG~~	- ~~eG~~	1,500 ~~GG~~	(1,500) ~~GG~~	- ~~GG~~	-	-
Support Costs ~~eG~~ ~~Ge~~	- ~~eG~~ ~~Ge~~	3,204 ~~GG~~ ~~GG~~	- ~~GG~~ ~~GG~~	(3,204) ~~GG~~ ~~GG~~	-	-
Total Expenses ~~Ge~~	- ==== ~~Ge ~~	133,624 ====== ~~GG~~	- ===== ~~GG~~	- ====== ~~GG~~	133,624 ======	237,415 ======

13. Staff Cost

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

analysed as follows:
	2025	2024
	£	£
Remunerations/Salaries & Wages	41,202	63,766
Tax & National Insurance	-	14,144
Pension contributions	2,772	5,039
Total	43,974 ========	82,949 ======

The average head count of employees during the year was 3 (2024:5). The average number of fulltime equivalent employees during the year is analysed as follows:

	2025	2024
	£	£
Number of management and administrative staff	2	4
Number of core service staff	1	1
Total	3	5

No employee earned more than £60,000 during the year (2024: nil).

14. Trustee remuneration and expenses

SORP 2015 requires the following statements to be made: The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024: £nil). No charity trustee received payment for professional or other services supplied to the charity (2024: £nil).

15. Related parties:

There are no related party transactions during the year.

16. Debtors:

	2025	2024
	£	£
NHS England Vaccine	-	-
Total	- ========	- ========

17. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade Creditors	8,744	4,753
Pension Payable	-	-
Accounts & Audit	Accounts & Audit 3,500	3,500
Total	12,244 ======	8,253 =====

18. Advance Received from The Funder within the year:

	2025	2024
	£	£
City Bridge Trust	-	-
Total	- ======	- ======

19. Fixed Assets

		Computer Equipment	Furniture	Furniture Telephone & Software	Telephone Total
		£	£		£
	Cost
At 1 April 2024		72,457	10,192	15,469	98,118
Additions		-	-	-	-
At 31 March 2025		72,457	10,192	15,469	98,118
	Depreciation
At 1 April 2024		42,779	6,018	9,737	48,637
Charge this period		5,935	835	1,146	7,916
At 31 March 2025		48,714	6,853	10,883	56,553
	Net book value
At 31 March 2025		23,743	3,339	4,586	31,668
At 31 March 2024		29,678	4,174	5,732	39,584

20. Movements in Funds

Funds:	Balance at 1st April 2024	Incoming Unrestrict ed	Incoming Incoming Restricte d	Incoming Outgoing	Balance at 31st March 2025
Restricted Funds:	£	£		£
Balance brought Forward	28,138	-	-	-	28,138
Trust for London	-	-	50,000	(50,000)	-
The Legal Education	-	-	83,624	(83,624)	-
Total Restricted Funds	28,138 -----------	- ---------	133,624 ----------	133,624 (133,624) -----------	28,138 ----------
Unrestricted Fund:
Brought Forward	25,679	-	-	-	25,679
CIVIC Power Fund	-	1,000	-	-	1,000
General Income/Funds	-	552	-	-	552
Total Unrestricted Fund	25,679 ---------	1,552 ----------	- ---------	- -----------	27,231 ----------
Total Fund Carried Forward	53,817 =======	1,552 ======	133,624 ======	133,624 (133,624) =======	55,369 =======

21. Analysis of net assets between Funds:

	Unrestricte d Fund Restricted Funds Total Fund 2025	Unrestricte d Fund Restricted Funds Total Fund 2025	Unrestricte d Fund Restricted Funds Total Fund 2025
	£	£	£
Current assets	35,945	-	35,945
Creditors: Amounts falling due within one year	-	(12,244)	(12,244)
Fixed Assets	-	31,668	31,668
Net Assets	35,945 =======	19,425 ======	55,369 =======

22. Reconciliation of net Income/ (expenditure) to net cash flow from operating activities:

	2025 2024	2025 2024
	£	£
Net movement in funds for the reporting period (as per the statement of financial activities)	9,226	(67,746)
(Increase)/decrease in debtors	-	8,104
Increase/(decrease) in creditors	(3,683)	(5,201)
Depreciation	7,916	9,897
Net cash provided by / (used in) operating activities	13,459 =======	(54,946) =======

23. Analysis of cash and cash equivalents

	At 1 April 2024 Cash flows At 31 March 2025	At 1 April 2024 Cash flows At 31 March 2025	At 1 April 2024 Cash flows At 31 March 2025
	£	£	£
Cash at bank and in hand	22,486	13,459	35,945
Total cash and bank equivalents	22,486	13,459	35,945

24. Company Limited by guarantee

Council for Somali Organisations is a company Limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.