Charity registration number 1156015 (England and Wales)
SHELTER NOW UK
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
SHELTER NOW UK
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Mr K F Forbes |
|---|---|
| G Taubmann | |
| J Mcilvenna Blackstock | |
| Charity number (England and Wales) | 1156015 |
| Principal address | 7 Robin Hill |
| Dundrum | |
| County Down | |
| UK | |
| BT33 0NU | |
| Independent examiner | Kieran Magill |
| Xeinadin NI Ltd | |
| 2 Church Street | |
| Ballygawley | |
| Co Tyrone | |
| Northern Ireland | |
| BT70 2HB |
SHELTER NOW UK
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 11 |
SHELTER NOW UK
TRUSTEES' REPORT FOR THE YEAR ENDED 5 APRIL 2025
The trustees present their annual report and financial statements for the year ended 5 April 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by 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)".
Objectives and activities
The primary objectives of the charity are as follows. To provide “shelter” which is at the core of the philosophy of our relief organisation, and as a Christian charity we also provide food and drink to the poorest as well as a roof over their heads. We have been providing humanitarian aid in Afghanistan and Pakistan for 40 years: emergency aid for war refugees and earthquake victims, reconstruction in Afghanistan and long-term development projects. The work in Pakistan has ended since 2015. Instead, we have started aid projects for refugees in northern Iraq-Kurdistan.
Our activities are to make such grants and donations as the trustees shall think fit to support the charitable work of Shelter Now International in such ways as the trustees shall think fit, in particular but not exclusively, to support projects in Afghanistan. Fundraising is done through education relating to the needs by attending Bible weeks, churches and carrying out speaking engagements to raise awareness of current projects of Shelter Now International.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance
Significant activities and achievements against objectives
2024 has been a year of change within the governance of the organisation. After a period of 10 years of service the existing Trustees, decided to resign from the organisation, all for personal reasons and without reference to the work of the charity. In keeping with most Trustees of charities, they had great difficult in recruiting replacements. Eventually new Trustees, two from Northern Ireland and one from Germany, were appointed on the 24th of October 2024, to carry on the work of the charity in the UK.
This has been a difficult transition, as the new Trustees immediately faced an issue relating to the the main fund raiser in the organisation, agreeing to stand down from his volunteer role. This was because he wished to be paid, going forward, but the funds to allow this to happen where not available. Given the current economical state of the UK and the financial difficulties that the general populous are facing, the Trustees determined that the prospect of raising the necessary funds to justify a salary, were not sufficiently optimistic to engage anyone at this time.
The change of Trustees and the loss of the ‘known face’ of the charity, has had a negative impact on fund raising, since the changeover, and is likely to continue to decline throughout 2025. The single largest impact has been the loss of two major donors, in the form of other charitable trusts. One of these has closed and the other has chosen not to continue supporting the charity for personal reasons. Together these two Trusts has historically contributed more than 50% of the charity’s income. We have also lost the support of some other key GB donors with the change, as they were directly associated with the previous Trustees, and have taken the Trustees retirement, as an opportunity to terminate their individual support.
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SHELTER NOW UK
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025
Despite the reduction in funds this year, we have been able to continue to meaningfully contribute to charitable projects in Afghanistan, and Kurdistan.
Shelter Now UK have helped with contributions to the Afghanistan earthquake relief, supported the teaching of marginalised deaf children, to develop practical skills with in a loving environment, in the city of Kabul. They have also assisted in supporting the local Shelter Now office run a number of development, hygiene, winter relief and health projects across Afghanistan.
We have been able to support work amongst the Yezidi people in the Kurdish autonomous region of Northern Iraq. Here we have supported two Trauma and development centres, supporting some 150 ladies who have suffered greatly at the hands of ISIS. As well as providing much needed counselling we have been teaching practical skills such as, tailoring and the manufacture of tahini.
It has been a great encouragement to see the development of the work amongst internally displaced Yezidi children, who are living in very poor conditions, in tented camps. Here we have contributed to supporting one Centre where some 300 children are given remedial education, to teach the basic skills to enable them to gain entrance to the public schools. Our support staff, many of whom are volunteers from the local community, are doing a tremendous job teaching the basics in a life affirming environment, where character, values and fun are at the core. It was great to be able to extend this work, with support from others, to another Yezidi camp to provide support a further 80 plus refugee children.
It has been a tough year of change and financial challenges, but we are encouraged by what has been achieved through our efforts and hope, that by disseminating the information on what is being achieved, that we will be able to build on the progress going forward. It is great to work as part of a bigger organisation who greatly value our work and encourage us to grow the UK contribution to the work.
Financial review
The income and expenditure for the year can be seen in the financial report below. The headline figures are, that income for the year dropped from £90,449 to £46,416 and total expenditure also fell in line with income from £165,233 to £45,653.Therefore the year ended up with cash in hand at the bank almost the same as last year at £28,997. The full detailed figures can be found in the attached financial statement.
The reason for the changes have already been outlined in the section above entitled ‘The Current Position’, therefore no further explanation will be offered here. The figures have progressively declined as the year continued and the expectation is that next year will again operate at a lower turnover.
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
Plans for future periods
It is going to take some time and a lot of work to build the level of giving up again, in a world that is suffering from hard financial times and ‘giving fatigue’. The team are determined to put all their effort behind the process, through the normal channels
Structure, governance and management
The charity is controlled by its governing document, being a deed of Trust.
The trustees who served during the year and up to the date of signature of the financial statements were: Mr K F Forbes G Taubmann J Mcilvenna Blackstock
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SHELTER NOW UK
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025
The trustees' report was approved by the Board of Trustees.
Mr K F Forbes Trustee
6 March 2026
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SHELTER NOW UK
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SHELTER NOW UK
I report to the trustees on my examination of the financial statements of Shelter Now UK (the charity) for the year ended 5 April 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
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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 that in any material respect: 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Kieran Magill
Xeinadin NI Ltd 2 Church Street Ballygawley Co Tyrone BT70 2HB Northern Ireland 6 March 2026
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SHELTER NOW UK
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 5 APRIL 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 3 45,236 1,180 Total income 45,236 1,180 Expenditure on: Raising funds 4 27,420 650 Charitable activities 5 18,531 530 Total expenditure 45,951 1,180 Net expenditure and movement in funds (715) - Reconciliation of funds: Fund balances at 6 April 2024 28,713 - Fund balances at 5 April 2025 27,998 - |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 46,416 45,166 45,282 46,416 45,166 45,282 28,070 43,317 25,282 19,061 21,708 20,000 47,131 65,025 45,282 (715) (19,859) - 28,713 48,572 - 27,998 28,713 - |
Total 2024 £ 90,448 90,448 68,599 41,708 110,307 (19,859) 48,572 28,713 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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SHELTER NOW UK
BALANCE SHEET
AS AT 5 APRIL 2025
| Notes Current assets Cash at bank and in hand Creditors: amounts falling due within one year 11 Net current assets The funds of the charity Unrestricted funds 12 |
2025 £ 28,998 (1,000) |
£ 27,998 27,998 27,998 |
2024 £ 28,713 - |
£ 28,713 |
|---|---|---|---|---|
| 28,713 | ||||
| 28,713 |
The financial statements were approved by the trustees on 6 March 2026
Mr K F Forbes Trustee
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SHELTER NOW UK
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
1 Accounting policies
Charity information
Shelter Now UK is a UK unincorporated charity, the registered office is 7 Robin Hill, Dundrum, Newcastle, Co. Down, BT33 0NU.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by 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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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SHELTER NOW UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
1.7 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
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SHELTER NOW UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted Restricted funds funds 2025 2025 £ £ Donations and gifts 45,236 1,180 Miscellaneous payments - - 45,236 1,180 Expenditure on raising funds Unrestricted Restricted funds funds 2025 2025 £ £ Fundraising and publicity Donations for aid projects 17,500 - Other donations 9,920 650 27,420 650 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 46,416 36,366 45,282 - 8,800 - 46,416 45,166 45,282 Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 17,500 36,083 24,462 10,570 7,234 820 28,070 43,317 25,282 |
Total 2024 £ 81,648 8,800 |
|---|---|---|
| 90,448 | ||
| Total 2024 £ 60,545 8,054 |
||
| 68,599 |
4 Expenditure on raising funds
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SHELTER NOW UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
5 Expenditure on charitable activities
| Unrestriced | Unrestriced | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Direct costs | |||
| Wages for Northern Ireland representative | 530 | 20,000 | |
| Share of support and governance costs (see note 6) | |||
| Support | 16,211 | 21,708 | |
| Governance | 2,320 | - | |
| 19,061 | 41,708 | ||
| Analysis by fund | |||
| Unrestricted funds | 18,531 | 21,708 | |
| Restricted funds | 530 | 20,000 | |
| 19,061 | 41,708 | ||
| 6 | Support costs allocated to activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| SNI Office | 16,078 | 15,000 | |
| Publicity materials | - | 631 | |
| Mileage claims | - | 3,105 | |
| Travel costs | - | 1,153 | |
| Bank charges | 87 | 134 | |
| Office consumables | - | 396 | |
| Refreshments | - | 986 | |
| Meetings & conferences fees | - | 303 | |
| Insurance | 46 | - | |
| Governance costs | 2,320 | - | |
| 18,531 | 21,708 | ||
| Analysed between: | |||
| Unrestriced funds | 18,531 | 21,708 | |
| 7 | Net movement in funds | 2025 | 2024 |
| £ | £ | ||
| The net movement in funds is stated after charging/(crediting): | |||
| Fees payable for the independent examination of the charity's financial | |||
| statements | 1,000 | - |
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SHELTER NOW UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025
8 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
9 Employees
The average monthly number of employees during the year was:
| 2025 | 2024 | |
|---|---|---|
| Number | Number | |
| Total | - | - |
There were no employees whose annual remuneration was more than £60,000.
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
11 Creditors: amounts falling due within one year
| Creditors: amounts falling due within one year | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Accruals and deferred income | 1,000 | - |
12 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At General funds Previous year: At General funds |
6 April 2024 Incoming resources Resources expended At £ £ £ 28,713 45,236 (45,951) 6 April 2023 Incoming resources Resources expended At £ £ £ 48,572 45,166 (65,025) |
5 April 2025 £ 27,998 |
|---|---|---|
| 5 April 2024 £ 28,713 |
13 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
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