OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2020-09-30-accounts

Charity number 1156200

One Nation

Trustee's report and financial statements

for the year ended 30 September 2020

One Nation Registered charity

Contents Pages
Officials and Advisors 3
Trustees Report 4 - 9
Auditors Report 10 - 12
Statement of Financial Activities 13
Balance Sheet 14
Cash Flow Statement 15
Notes to Financial Statements 16 - 20

2 of 20

One Nation Registered charity

Charity Information

Trustees

Management

Charity number Registered Office

Accountants

Bankers

Consultants

Maqsood Motala Muhammad Luqmaan Vania Nadeem Yunus Seedat Javed Rafiq Molana Sameer Ismail Muhammad Shazad Nazeib 1156200

Head Office 2A Oxford Street Batley West Yorkshire WF17 7PZ

Axiom Accountants Ltd Chartered Certified Accountants & Registered Auditors 42-44 Adelaide Street Bradford BD5 0EA

Al Rayan Bank 94a London Road Leicester Leicestershire LE2 0QS

Mr Jahangir Mohammed Communica Consulting

Chairman Treasurer

Operations manager Projects team Accountant

3 of 20

One Nation Registered charity

Trustees Annual Report

Trustees Report for the year ended 30 September 2020

Structure, Governance and Management

Governing Document

One Nation, is constituted as a charitable trust registered with the Charity Commission on the 14th March 2014 under charity number 1156200. It is governed by a deed of trust adopted on 1[st] November 2013.

Organisational Structure

The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits.

The trustees meet together as a body on a regular basis and are responsible for all decisions taken in relation to running and activities of the charity. The trustees continue to be actively involved in the running of projects supported by their staff and a large number of volunteers.

Recruitment and Appointment of Trustees

There are still three trustees. The existing trustees are responsible for the recruitment of new trustees and will appoint additional trustees as required.

Induction and Training of Trustees

The trustees have been working with its advisers to establish a process of induction and training of any new and existing trustees in accordance with its trust deed.

Risk Management

Trustees assess risks that the charity faces on an ongoing basis and manage them throughout the year. Policies and Procedures have been put in place to ensure that risks are controlled and managed. Trustees are satisfied that robust systems are in place and arrangements are in hand, to manage the risks that have been identified. In particular, the trustees are aware of the risks associated with providing humanitarian aid in conflict zones or high-risk countries are being managed. Stringent due diligence procedures in place to monitor volunteers, fundraisers, partners and delivery of aid. Trustees are updated on all risks.

One nation has also engaged services of an external consultant for advice and guidance, as and when required.

Objectives and Activities

Aim

Our aim is the alleviation of poverty, education for all, and the provision of basic amenities for those in need; in order to create a world where charity and compassion produce justice, self-reliance and human development.

Objectives

The objects of the charity are set out in the charity’s trust deed and are summarized as follows:-

The relief of financial hardship of people living in any part of the world who are the victims of natural or other kinds of disaster, trouble, by providing such persons with grants, goods, and other services to support their basic needs of education, food, clothing and shelter.

Strategies

Use of Volunteers

One Nation is actively recruiting volunteers to assist with its work. Trustees are grateful to volunteers and the general public who have supported their appeals and have fundraised in their spare time to help the poor and needy.

One Nation have now in place a comprehensive volunteer policy, with due diligence and codes of conduct.

4 of 20

One Nation Registered charity

Activities and Achievements

How our activities deliver public benefit

In line with its objectives, One Nation continues to provide support and services nationally and internationally as summarised below. This is described in greater detail in our Annual Report for donors and the public. We provide public services as we assist donors to meet their moral, religious wishes and obligations to help the poor and suffering in the world. We support those who are afflicted with hardship and poverty to subsist and improve their lives in difficult circumstances.

The trustees consider that these activities, summarized below, provide benefit both to people in this country and overseas.

Relief of Hardship Activities

In this our seventh year, One Nation continues providing support and aid to those suffering hardships, through the following projects:

YEMEN

The humanitarian situation has deteriorated further in 2020, driven by escalating conflict, an economic crisis and COVID-19. With more than 24 million people, 80 per cent of the country’s population in need of some form of humanitarian or protection assistance, Yemen remains the world's worst humanitarian crisis . Over 156,000 people have been displaced this year alone, adding to the 3.6 million existing internally displaced persons (IDPs).

One Nation has been working inside Yemen since 2016 and deliver monthly food aid, clean water and provide medical support to many hospitals. Your support is making a big difference to thousands of families, widows and orphans

One Nation are now delivering monthly essential packs consisting of baby milk, clean water, baby bottles, nappies, wipes and sanitary towels . They also receive a food parcel and a medical aid voucher.

PAKISTAN

The 2019 Kashmir earthquake struck regions of Pakistan with an epicentre in Azad Kashmir on 24 September. There was severe damage in Mirpur District, causing the deaths of 40 people and injuring a further 850. Over 7000 homes were damaged leaving many families homeless.

Our team responded quickly and we took on projects such as reconstructing homes, food parcel distributions for the needy, as well as a water pump providing clean water which was needed within a village in Azad Kashmir.

Flood relief - Karachi and Muzaffarabad – September 2020

Thunderstorms, heavy rains and flash urban flooding in Karachi and Muzaffarabad paralyzed the metropolitan cities. Some parts of the city were badly affected and was among the worst ever Karachi has seen in many decades. The local families are were in dire need of assistance. One Nation delivered food aid, hygiene and household items to the affected people.

Our team responded quickly and we took on projects such as reconstructing homes, food parcel distributions for the needy, as well as a water pump providing clean water which was needed within a village in Azad Kashmir.

Income generating projects

As part of our income generating projects, we distributed Rickshaws in Pakistan to the most needy so they can earn an income to support their families.

SYRIA

Homes 4 Syria

In early 2020, more than a million people were internally displaced by the bombardment of Idlib. People were found sleeping rough in fields, forests, or residing in cramped, dirty refugee camps.

Thanks to your donations, our teams started building 2 bedroom emergency homes for the displaced people and in the past few months, families have started to move in.

Homes donated so far – (Sept 2020) £500 2 bedroom homes including bathroom and kitchen - 500 As Salam village – £1000 3 bedroom homes including bathroom and kitchen – Over 520

We have sent 196 containers to those in need around the world. We would like to say thank you to everyone who has come together for those in need and helped make this a success.

Feed daily – Daily Sadqah

We are now delivering daily hot nutritious meals to the vulnerable and most needy every day. Our teams visit a different area of Idlib ensuring we reach as many people as we can.

29 containers sent to Syria 2019 - 2020

HUMANITARIAN AID AND EMERGENCIES

5 of 20

One Nation Registered charity

Cold days warm hearts 2019/20

One Nation teams delivered bedding, clothing and heaters to over 100,000 beneficiaries in Syria, Gaza, Lebanon, Yemen, Afghanistan and Jammu Kashmir.

Ramadan 2020

With your help, we were able to provide relief and serve the ummah across the globe to over 500,000 beneficiaries. We also distributed your Sadaqtul Fitr donations and provided Eid gifts to the children.

Qurbani 2020

20 COUNTRIES – 2181 LARGE ANIMALS – 2856 SMALL ANIMALS - OVER 100,000 BENEFICIARIES

GIFT OF WATER - Water pumps and wells

INDIA – 590 BANGLADESH – 53 BANGLADESH ROHINGYA - 5 MYANMAR – 109 INDONESIA - 50 SYRIA – 2 PAKISTAN - 89 MALAWI - 7 and 1 Irrigation plant ZAMBIA – 7 TANZANIA - 6

Delhi Emergency appeal – March 2020

Over 40 people were killed and hundreds were injured and displaced after rioters destroyed Muslim owned shops and homes in Muslimmajority northeast Delhi.

One Nation team delivered food, household items and medical aid to assist the victims.

Gaza

We distribute monthly food aid, clean water, medical aid and orphans sponsorship across the Gaza strip. Additionally we also provide monthly food aid to the widows in Gaza and have also provided an ambulance for Ministry of Health that helps to save lives every day.

Rohingya refugees crisis

Since Aug. 25, 2017, more than a million Rohingya refugees from Myanmar have fled to Bangladesh. They live in the world’s largest and most densely populated refugee camp, Kutupalong. We deliver monthly food aid, build water pumps, masajids and shelters for the displaced. Emergency

Devastating floods across at least 16 Sudanese states left thousands needing urgent assistance. Over 500,000 people were affected and over 100,000 homes destroyed

Response

One Nation team delivered Food, Blankets, Sleeping mats, Water cans and Mosquito nets to the affected families in Khartoum and Kassala.

Afghanistan floods Emergency

Heavy flooding in Afghanistan left thousands displaced and in need of urgent assistance.

One Nation team delivered Emergency aid packs consisting of food, water, Hygiene kits and household items.

6 of 20

One Nation Registered charity

Beirut emergency appeal

A huge explosion devastated the port area of the capital Beirut. The blast killed over 100 people and injured over 4000.

We supported the affected people by providing food aid and clean water.

Gaza

We distribute monthly food aid, clean water, medical aid and orphans sponsorship across the Gaza strip. Additionally we also provide monthly food aid to the widows in Gaza and have also provided an ambulance for Ministry of Health that helps to save lives every day.

Uyghur refugees in Turkey

Having escaped extreme hardship, thousands of Chinese Uyghur men, women and children are rebuilding their lives in Turkey. We deliver regular monthly food parcels to these refugees.

Sustainable bike project Malawi

As part of our income generating projects, we distributed cycles with vending carts in Malawi. This will assist them in generating an income to support their families. A big thank you to Riders of Shaam for donating towards this cause.

Rohingya refugees crisis

Since Aug. 25, 2017, more than a million Rohingya refugees from Myanmar have fled to Bangladesh. They live in the world’s largest and most densely populated refugee camp, Kutupalong. We deliver monthly food aid, build water pumps, masajids and shelters for the displaced.

PROSTHETIC ARTIFICIAL LIMBS CLINIC IN SYRIA

Prosthetic artificial limbs clinic in Syria - Providing over £200,000 for prosthetic parts

The center provides a high quality prosthetic limb which will help them live life normal again. Sadly, many of these patients are children. With your help . With your donations, PALS clinic has helped over 200 patients in the last year, bringing them closer to a normal life again.

SYRIA HOSPITALS

Provided over £300,000 in the form of medical aid.

One of our biggest achievements in the last year has been in helping the establishment of one of the main surgical hospital in Idlib Syria called Al Shifaa which is now the best intensive care unit in Northern Idlib. As well as running all the surgical specialities, we recently opened an internal medical department. With your support we have been able provide this hospital with all the medical equipment and will help save lives every day.

ONE NATION SCHOOL – IDLIB, SYRIA

The One Nation school has now been running for 3 years and It began with only 90 orphans. It is now providing a high quality education to nearly 400 students, the majority of whom are orphans and displaced. The school has become a vital part of the community as it has become known for its hospitality and care towards children who have been through a decade of war.

Hafiz in Syria

Since 2015, the Hafiz in Syria programme has successfully provided sponsorships to over 300 displaced and deprived students attending institutes in various camps and rural areas throughout Syria. The emphasis on the rural areas benefits those families, that may not otherwise have access to.

26 Memorised Quran this year

Orphans

Decades of war has left millions children orphaned and in destitution. One Nation aims to improve the lives of many of the most vulnerable by providing economic support, educational and rehabilitative activities. We aim to provide the care and attention every child deserves.

One Nation village in Syria

The One Nation Village in the north of Idlib has been a valuable and beneficial project for hundreds of families. In the village complex, there are a range of programmes including the Ali Banat masjid , The Salah Al-Din Al-Ayubbi Gym , ‘Project Hope’, Emergency shelter tents, a nursery and day care centre, the Al-Mumtahina Education Institute and more.

The residential village where the widows and orphans reside consists of two residential blocks consisting of 35 families. The village aims to provide them with the necessary education and training to achieve their dreams and aspirations and look forward to a brighter future.

Total sponsorships -

Hafiz students in Syria - 555 students Orphans in Syria - 313

7 of 20

One Nation Registered charity

Orphans in Gaza - 131 Orphans in Yemen - 154 Orphans in Kashmir - 8 Widows and orphans families in Syria - 35 School students in Syria - 110

COVID 19 UK RESPONSE

The coronavirus (COVID-19) pandemic hit the UK in early 2020 and cause unprecedented damage to not only people’s health but also livelihoods. As the UK went into lockdown, hospitals were filling up with patients, many of the elderly were self- isolating and thousands had lost their jobs overnight. Vulnerable people have been hit the hardest by the outbreak and it has driven families deeper into hunger and poverty. This has also had a major impact on people’s mental health.

One Nation responded to the crisis across the UK working alongside the local councils, organisations and foodbanks by providing essential support for the elderly and most vulnerable.

Food parcels delivered

Daily provisions of Bread eggs and milk for the elderly

Daily hot meals delivered Supporting local Food banks Supporting NHS staff

Delivery of vital PPE equipment to Hospitals, Funeral services and other organisations

COVID 19 GLOBAL RESPONSE

As Covid-19 cases increased across the globe, our teams stepped up our efforts to assist the most vulnerable. Thousands of people across the globe in countries such as Pakistan, India and Bangladesh, rely on a daily income, also known as “daily wagers”. These people lost their jobs overnight leaving them and their families homeless and without food. We responded by delivering food aid, Hygiene Kits, Covid test kits and other medical assistance to over 20 countries across Europe, Asia and Africa.

One Nation teams visited Malawi in February 2020 to oversee the following projects:

In Makalani village, we completed One Nation’s first ever borehole and house construction. We also distributed food packs and farmers packs which consisted of essential food items and supplies to provide enough crops for an entire year. A great initiative we also took part in was planting trees that would help in eradicating viruses caused due to contamination in the water stream.

Thousands of Malawians live in such conditions that they can’t even afford to pay for their medical needs. We visited the Lions Eye Clinic in the Queen Elizabeth Central Hospital where we had the opportunity to witness many cataract surgeries. We heard many touching stories however one story of a 90 years old lady who hasn’t been able to see for over 20 years really touched us. She told us “the first thing I would like to see is my children and grandchildren”.

We visited irrigation systems in Nusondu village to understand the benefits and how it works. The people of the village explained to us how different life is with and without the irrigation system. Without the irrigation system, the villagers would have to wait for the rain to help the crops form which means they would have very little water during Summer. With the irrigation system, the villagers would have water all year round which means they would also have food all year round. Listening to the positive feedback from the people of the village taught us how we take water for granted and how much of a blessing it is.

FUTURE PLANS AND OBJECTIVES

In our 7[th] Year, we are now working in over 30 countries providing food, shelter, education and self sustainable projects. As well as continuing our efforts in the Asia, Middle East and Europe, we are aiming to expand our work in Africa and South America.

Sub-Saharan Africa is the region with the largest number of people living in extreme poverty, with 413 million people living on less than $1.90 per day. 22.8% of the population of Sub-Saharan Africa is undernourished, the highest prevalence of all regions in the world. We aim to build to orphanages and educational centres

Muslim communities in South America are on the rise with an estimated population of 1.5 million. We aim to provide food aid, education and other long term projects.

We are also purchasing dates from Palestinian farmers in Jericho. This will not only help to provide Palestinian farmers with jobs to support their families, but will also help their economy.

8 of 20

One Nation Registered charity

Principal Funding Sources

Our main funding sources are donations from the public. We also collect religious dues from the Muslim community such as Zakat and Sadaqah. We have a policy whereby 100% of the donations received go to the donor specified cause. As a registered charity we are entitled to claim Gift Aid which together with general donations, contributes towards the administration costs of the charity.

Reserves policy

The trustees have reviewed the reserves of the charity. It is the intention of the charity to utilise the funds as it receives within a year of receiving them. Reserves are held for the long term projects such as the new orphans village in Idlib, Syria, villages for the Rohingya refugees, Hafiz and orphans sponsorships, emergencies and other disasters.

At 30 September 2019, a proportion of the reserves were earmarked for on going projects. It should be noted that these projects are being delivered post year end by the charity such as the Orphans, Hafiz, Widows and Orphans Camp, monthly aid distribution in various countries.

Statement of Trustees Responsibilities

The charity trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements, the trustees are required to:

Select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP;

Make judgements and estimates that are reasonable and prudent; state whether applicable 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 charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, and the provisions of the trust deed.

They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees for the purposes of charity law who served during the year and up to the date of this report are set out on page 1.

Approved by the trustees and signed on its behalf by:

Maqsood Motala Chairman

8th March 2021

9 of 20

One Nation Registered charity

Independent auditor's report to the trustees of One Nation

Opinion

We have audited the financial statements of One Nation (the ‘charity’) for the year ended 30 September 2020 which comprise statement of financial of activities, balance sheet, cash flow and notes to the financial statements, 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:

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 charity 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

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

· the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or

· the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the trustees’ 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.

10 of 20

One Nation Registered charity

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement page9, the trustees are responsible for the preparation of financial statements which 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 charity’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 charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144[1] of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

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.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

· Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the charity’s internal control.

· Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.

11 of 20

One Nation Registered charity

Conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern.

Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Statutory Auditor

J Walele FCCA Axiom Accountants Ltd Chartered Certified Accountants

& Registered Auditors

42-44 Adelaide Street Bradford West Yorkshire BD5 0EA

8th March 2021

12 of 20

One Nation Registered charity

Statement of Financial Activities for the year ended 30 September 2020

Notes
Incoming Resources
Generated funds:
Donations
2
Total incoming resources
Resources expended
Costs of generating funds
3
Charitable activities
3
Governance costs
3
Other Resources expended
3
Total Resources expended
Net incoming resources before
other recognised gains and losses
Transfers between funds
Other recognised gains
Net movement in funds
Reconciliation of funds
Total funds brought forward 30 September 2019
Total funds carried forward 30 September 2020		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds

2020
2019
£
£
£
£
2,763,626
6,926,680
9,690,306
4,670,627
2,763,626
6,926,680
9,690,306
4,670,627
120,657
-
120,657
148,101
1,725
8,728,275
8,730,000
4,073,194
44,039
-
44,039
43,340
215,774
-
215,774
204,832
382,195
8,728,275
9,110,470
4,469,467
2,381,431
(1,801,595)
579,836
201,160
(1,997,296)
1,997,296
-
-
-
-
-
-
384,135
195,701
579,836
201,160
367,587
1,157,890
1,525,477
1,324,317
751,722
1,353,591
2,105,313
1,525,477

The Statement of Financial Activities include all gains and losses in the year and therefore no separate statement prepared The notes form part of these financial statements.

13 of 20

One Nation Registered charity

Note
Fixed Assets
9
Net Assets
Current Assets
Debtors
10
Cash at Bank
Current Liabilities
Creditors and Accruals
11
Net Current Assets
Net Assets
Represented By:
Unrestricted Funds
16
Restricted Funds
16		 £
9,474
2,119,881
20
Bal		 Bal £
5,891
5,891
2,099,423
2,105,313
751,722
1,353,591
2,105,313
20
ance Sheet as at 30 September 2020		 £
7,223
1,536,533		 £
4,997
2019
4,997
1,520,479
2,129,356
29,933		 1,543,756
23,277
1,525,476
367,587
1,157,890
1,525,477

These financial statements have been approved the Board of Trustees and signed on 8th March 2021 its behalf:

Maqsood Motala Chairman

The notes form part of these financial statements.

14 of 20

One Nation Registered charity

Cash Flow Statement for the year ended 30 September 2020

a) Statement of cash flows
Note
Cash flows from operating activities
Net cash used in operating activities
b
Cash flows from investing activities:
Interest received
Interest paid
Purchase of equipment and fixtures
Proceeds from sale of property, plant and equipment
Net cash (used in)/provided by investing activities
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period
b) Reconciliation of net expenditure to
net cash flow from operating activities
Net expenditure for the reporting period (per SOFA)
Adjustments for:
Depreciation charge
Decrease/(increase) in stocks
(Increase)/decrease in debtors
Increase in creditors
c) Analysis of cash and cash equivalents
Cash in hand at bank		 2020
£
587,347
-
-
(4,000)
-
(4,000)
583,347
1,536,533
2,119,880
2020
£
579,836
3,106
-
(2,251)
6,655
587,347
2020
£
2,119,880		 2019
£
210,800
-
-
-
-
-
210,800
1,325,733
1,536,533
2019
£
201,160
2,307
-
1,310
6,023
210,800
2019
£
1,536,533

15 of 20

One Nation Registered charity

Notes to the Financial Statements for the year ended 30 September 2020

1 Accounting Policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.

a) Basis of accounting

The financial statements are prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with: The Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic if Ireland issued on 16 July 2014 and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102

b) Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal

c) Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is included in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Investment income is included when receivable.

Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance. Gift Aid receivable is included in income when there is valid declaration from the donor. Any Gift Aid on donation is considered when received and is added to the general purposes fund.

Donated goods where provided to the charity are included in the financial statements at their fair value unless its fair value cannot be reliably measured, then the cost to the donor or resale value of goods is used.

A value for donated goods has been included in the financial statements from August 2016 onwards. Prior to this the Charity had no policy to value and account for donated goods.

16 of 20

One Nation Registered charity

d) Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred.

Costs of generating funds comprise the costs associated with attracting voluntary income.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity.

Support costs include central function and are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. staff time, estimated usage.

e) Fixed assets

Fixed assets are stated at cost less accumulated depreciation. Depreciation is provided on fixed assets at the following rates:

Fixtures and equipment 20% - straight line

2 Donations received
Syria
Gaza
India
Yemen
Bangladesh
Sudan
Myanmar
Pakistan/Kashmir
Tanzania
Iraq
Malawi
Lebanon
Zambia
Afghanistan
Turkey
UK
Most Needy
Gift Aid
Grants and furlough
Recycling
Other countries/projects with less than £20,000 income		 2020
2019
Unrestricted
Restricted
Total
Total
£
£
£
£
-
3,062,531
3,062,531
1,798,011
-
223,870
223,870
118,895
-
302,936
302,936
183,969
-
2,033,456
2,033,456
584,176
-
159,060
159,060
87,241
-
21,068
21,068
24,192
-
88,556
88,556
79,925
-
69,216
69,216
35,819
-
44,880
44,880
41,693
-
311,338
311,338
2,835
-
139,123
139,123
15,664
-
107,771
107,771
1,335
-
184,850
184,850
-
-
53,574
53,574
3,657
-
40,835
40,835
7,314
-
28,222
28,222
9,275
2,074,670
-
2,074,670
1,107,292
578,435
-
578,435
296,704
50,768
-
50,768
-
27,864
-
27,864
-
31,889
55,394
87,283
272,630
2,763,626
6,926,680
9,690,306
4,670,627

Syria Donations of £3,040,679 include donated goods valued at £541,581 (2019 : £532,906)

17 of 20

One Nation Registered charity

3 Total Resources expended
Rent & Rates
Telephone
Computer costs
PPS
Light & Heat
Repairs & Renewals
Insurance
Salaries
Employers NIC
Raising awareness
Audit
Bank charges
Legal & Professional
Bookkeeping
Depreciation
Travelling costs
Motor expenses
Syria
Gaza
India
Yemen
Bangladesh
Sierra Leone
Sudan
Myanmar
Pakistan/Kashmir
Afghanistan
Somalia
Turkey
Tanzania
UK
Iraq
Indonesia
Albania
Mozambique
Malawi
Lebanon
Zambia
Libya
Bosnia
Uganda
Kosovo		 Cost of
Generating
Funds
Charitable
activity
Governance
Support costs
Total
2020
£
£
£
£
£
-
-
858
42,074
42,932
2,005
-
45
178
2,228
11,712
-
260
1,041
13,013
2,453
-
55
217
2,725
-
-
113
5,524
5,637
-
-
52
2,551
2,603
1,485
-
33
132
1,650
-
-
37,445
149,781
187,226
-
-
136
6,641
6,777
102,964
-
-
-
102,964
-
-
2,500
-
2,500
38
-
-
-
38
-
-
950
-
950
-
-
1,500
-
1,500
-
-
-
3,106
3,106
-
1,725
-
0
-
1,725
-
-
92
4,529
4,621
-
4,212,063
-
-
4,212,063
-
266,446
-
-
266,446
-
380,730
-
-
380,730
-
1,777,429
-
-
1,777,429
-
176,484
-
-
176,484
-
21,973
-
-
21,973
-
33,661
-
-
33,661
-
396,009
-
-
396,009
-
108,690
-
-
108,690
-
111,012
-
-
111,012
-
7,450
-
-
7,450
-
63,200
-
-
63,200
-
67,341
-
-
67,341
-
35,080
-
-
35,080
-
232,656
-
-
232,656
-
51,104
-
-
51,104
-
4,600
-
-
4,600
-
24,775
-
-
24,775
-
141,837
-
-
141,837
-
300,425
-
-
300,425
-
219,245
-
-
219,245
-
24,900
-
-
24,900
-
22,750
-
-
22,750
-
5,051
-
-
5,051
-
23,364
-
-
23,364
120,657
8,730,000
44,039
215,774
9,110,470		 Total
2019
£
31,759
2,330
10,374
2,054
5,520
7,955
1,039
181,390
7,442
56,530
2,880
77,353
470
2,250
2,307
7,580
4,620
2,610,939
147,141
197,126
336,288
48,724
7,850
13,775
220,033
46,361
45,800
10,239
7,400
49,500
23,267
55,977
78,915
16,359
27,380
15,540
107,000
-
-
-
-
-
4,469,467

4 Donations

All income raised is by way of donations received during the year.

5 Events

Various events are organised during the year so that fund raising can be facilitated.

2020 2019
6 Net Incoming Resources for the Year £ £
This is stated after charging:
Depreciation 3,106 2,307
Audit fee 2,500 2,880

18 of 20

One Nation Registered charity

7 Staff Costs
Salaries
Social Security Costs
Raising funds
Charitable activities
Governance
Average number of employees		 2020
£
187,226
6,777
194,003
11
2
1
14		 2019
£
181,390
7,442
188,832
12
2
1
15

During the year there were no employees who received total employee remuneration of greater than £60,000.

8 Trustees' remuneration and expenses

No remuneration directly or indirectly out of the charity was paid or payable to any trustee.

During the year expenses reimbursed to the trustees of the Charity amounted to £0 (2019 £2,222). These expenses related to travel and were wholly and exclusively incurred whilst the trustee was fulfilling their charitable duties.

9 Tangible Fixed Assets
Cost
At 01 October 2019
b/f
Additions
Disposals
Balance at 30 September 2020
c/f
Depreciation
At 01 October 2019
b/f
Charge for year
Disposals
Balance at 30 September 2020
c/f
Net Book Value 30 September 2020
Net Book Value 30 September 2018
10 Debtors
Prepayments
11 Creditors: Amounts falling due within one year
Creditors and accruals
Social Security and other taxes		 Fixtures &
Equipment
Motor Vehicles
Total
£
7,335
4,200
11,535
-
4,000
4,000
-
-
-		 Fixtures &
Equipment
Motor Vehicles
Total
£
7,335
4,200
11,535
-
4,000
4,000
-
-
-
7,335
8,200
15,535
4,018
2,520
6,538
1,466
1,640
3,106
-
-
-
5,484
4,160
9,644
1,851
4,040
5,891
3,317
1,680		 4,997
2020
£
9,474
2020
£
29,001
932
29,933		 2019
£
7,223
2019
£
20,905
2,372
23,277

12 Taxation

One Nation is a registered charity and is exempt under Part I of the Corporation Tax Act 2010 on its income and Section 256 Taxation of Chargeable Gains Act 1992 on its Capital Gains. The Charity is not registered for VAT and the expenditure includes VAT where applicable.

13 Related Party Transactions

None of the Trustees of the Charity have Trusteeships in other Charities. There were no related party transactions during the year (2019 :£Nil)

19 of 20

One Nation Registered charity

14 Grants paid

No grants were paid in the year.

15 Summary of Net Assets by Fund

Restricted Funds:
Unrestricted Funds
16 Movement in Funds
Restricted funds:
Syria
Gaza
Myanmar
India
Yemen
Iraq
Zambia
Other projects
Total restricted funds
Unrestricted funds:
General fund
Total unrestricted funds
Total funds		 Balance at
01-Oct-19
505,782
-
303,213
6,796
316,121
11
-
25,967		 Tangible
Current
Current
Total
Assets
Assets
Liabilities
£
£
£
£
4,040
1,349,551
-
1,353,591
1,851
779,805
(29,933)
751,722
5,891
2,129,356
(29,933)
2,105,313
Incoming
Outgoing
Balance at
Resources
Resources
Transfers
30 September 2020
3,062,531
(4,212,063)
1,180,425
536,675
223,870
(266,446)
62,367
19,791
88,556
(396,009)
4,240
-
302,936
(380,730)
74,556
3,558
2,033,456
(1,777,429)
-
572,148
311,338
(232,656)
-
78,693
184,850
(219,245)
70,115
35,720
719,143
(1,243,697)
605,593
107,006
1,157,890 6,926,680
(8,728,275)
1,997,296
1,353,591
367,587 2,763,626
(382,195)
(1,997,296)
751,722
367,587 2,763,626
(382,195)
(1,997,296)
751,722
1,525,477 9,690,306
(9,110,470)
-
2,105,313

Purposes of Restricted Funds

Restricted funds are reserved for a specific purpose for example in a country, a project or Zakat. This is specified by the person at the time of donation. These funds shall be spent in accordance with the persons intention.

Syria

As the displacement continues in Syria, One Nation has continued to deliver food and medical aid to the most needy. We have also built emergency shelters for the displaced as many were found sleeping under trees in open fields. We have continued our educational and womens empowerment projects which continue to provide the tools needed to become self sufficient in the long term.

Gaza

One Nation has continued its relief efforts in Gaza such as the distribution of food parcels and clean water, providing education, supplying food for iftar in Ramadan as well as rebuilding homes and providing medication to those in need. We are working to develop more self sustainable projects that benefit poor families.

Our partners operate in all areas of the Gaza strip and we work closely with the local hospitals to provide medical assitance to the most needy.

Mynamar and the Rohingya refugees

One Nation continues to support the refugees with food parcels, shelter projects, deep water pumps, and medical assistance in Bangladesh and Myanmar.

Yemen

One Nation has continued its relief efforts and are providing monthly food parcels, clean water and medical aid in many areas e.g. Taiz, Hudaydah, Sana’a, Aden, Ibb and Hajjah.

India

The One Nation qurbani appeal was a huge success and we received over 1700 orders for large animals. We have also increased our water pump and wells projects in India.

Iraq

We have expanded our projects in Iraq where we are now providing monthly food parcels, and have started up a bakery providing daily fresh bread to those in need.

Zambia

We are building masjids, orphanages and constructing water wells in many areas of Zambia.

Other Projects

One Nation has provided humanitarian assistance in a number of countries including including Bangladesh, Pakistan / Kashmir, Afghanistan and Somalia.

The support provided has been to the most needy families affected by poverty and deprivation, fleeing conflict and violence and areas affected by natural disasters.

20 of 20