## **TRUSTEES' ANNUAL REPORT & FINANCIAL STATEMENTS** For the year ending March 2024
_Action Syria is the operating name of the Hands Up Foundation, Charity no. 1156491_
## **Over the past year Action Syria has helped over 44,100 Syrians.**
**We've empowered four local organisations to continue their work by providing:**
Over **48,300** medical consultations
Education for **200** children
Salaries for **29** medical & **13** education staff
**50** prosthetics for people with upper limb difference
**2** playgrounds for children affected by earthquakes, displacement, and conflict
_Overall,_ _**57%** of those supported were women & girls,_ _**47%** were children._
Action Syria is the operating name of the Hands Up Foundation, Charity no. 1156491.
## **Legal & Administrative Information**
_Action Syria is the operating name of the Hands Up Foundation, Charity no. 1556491._
## **Trustees**
George Butler (Chair) Joe Roberts (Vice Chair, Treasurer) Johnnie Barnett Jack Coleman
Mazen Gharibah Nick Haslam Thierry Heathcoat Amory Louisa Leeper
## **Independent Examiners**
Dux Advisory Limited 4 Claridge Court Lower Kings Road Berkhamsted Hertfordshire HP4 2AF
## **Bankers**
## **Registered office**
Action Syria Rich Mix Cultural Centre 35-47 Bethnal Green Road E1 6LA
Barclays Bank plc 2 Churchill Place Canary Wharf London E14 5RB
**Charity number 1156491**
**Company number CE001199**
|**CONTENTS**||
|---|---|
|**A Letter From Our Board Chair**|**1**|
|**Trustees' Report**|**3**|
|Objectives & Activities|3|
|Mission & Vision|4|
|Projects|5|
|Fundraising|18|
|Financial Review|21|
|Reserves Policy|21|
|Plans for Future Periods|22|
|Structure, Governance & Management|23|
|Statement of Trustees' Responsibilities|24|
|**Independent Examiner’s Report**|**26**|
|**Financial Statements**|**29**|
|Statement of Financial Activities|30|
|Balance Sheet|31|
|Statement of Cash Flows|32|
|Notes to the Financial Statements|33|
## **A Letter From Our Board Chair**
## 31 March 2024
## Dear All,
“Another **10km** run, another bake sale, yet another charity report”… These were my first thought as I wrote this, and I don't blame you if you're on to the next email. However, Action Syria is now one of the few remaining British charities working solely to help Syrians who are now forgotten by the rest of the world. From **2019** to **2024** , the number of NGOs and community-based organisations delivering local health services in Syria dropped from **70** to **25** . This leaves an increasingly desperate population in a more vulnerable situation. Our promise is to continue to make sure Syrian communities have the medical care and education they need, every day and when emergencies strike.
On **14 November** , I saw the need for these services first hand, as I stood in Lebanon’s Bekaa Valley, as **200** children from nearby refugee camps arrived for the first day of school. Some turned up hoping they would be able to stay, even though they had not enrolled. This is how much education means to them. This centre, provided by Action Syria and our local partner, SAWA for Development & Aid, is their only possible access to school. In each classroom are children who only seem to make it into our media when threatened with mass deportation to Syria or the brutality of conflict and crisis. But here, they were grinning from ear to ear and keen to learn. As Kawthar, a young girl told us “I like school more than everything.” Our promise has always been to stick with Syria, the place we knew and its people. **They aren’t on the front pages today, but they need our help now more than ever.** In **2024** , the needs are the greatest they have been since the beginning of the conflict. **16.7 million** people need humanitarian aid, millions struggle to access enough food to meet their basic needs, and mental health needs have increased dramatically, all while international aid budgets decrease.
1
2024 marks ten years since we registered as a charity. It also marks the start of an exciting new chapter as Action Syria. We’ve changed our name to better reflect the work we do and highlight our commitment to Syria. While our name has changed, our goals, people, and mission have not. We are indeed one of many charities, but we believe our work, which is only possible with your generosity, sets us apart.
Thank you for your support over the last **ten years** , and we look forward to continuing to take action for Syrians together over the next decade.
Yours,
George Butler, Chair of Trustees
## **Trustees' Report**
The trustees present their report with the financial statements of the charity for the year ended **31 March 2024** . The trustees have adopted the provisions of 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) (effective **1 January 2015** ).
## **Objectives & Activities**
Action Syria (operating name of The Hands Up Foundation, charity no. 1156491) is a registered charity in England & Wales and raises money and awareness for humanitarian relief in and around Syria. The principal activities of Action Syria are to make sure Syrian communities have the medical care and education they need, every day and when emergencies strike. The charity focuses on the relief and assistance of victims of war, conflict, or natural disaster, through humanitarian assistance, particularly for people in Syria and surrounding countries.
## **Mission & Vision**
For over a decade, we‘ve been on an extraordinary journey which started at our kitchen table, with a series of supper clubs raising funds for our friends in Syria. What began as a response to the conflict in Syria, has evolved into a powerful mission. Today, we continue to take action, working with local partners to make sure Syrian communities have the medical care and education they need, every day, and when emergencies strike.
We envision a future in which Syrian people can build their lives with health, opportunity, and hope. As the building blocks of a stable society, access to quality medical services and education are vital for achieving this. That’s why we work with Syrian experts to run local projects, nimbly delivering aid to wherever it is needed most. Together, we provide solutions to health and education issues facing Syrian communities inside Syria and other countries where they now find themselves. These projects are designed to be sustainable, providing employment for Syrian professionals and vital services.
## **Values**
## **Loyal:**
We are committed and consistent –
because we are here for as long as needed.
## **Straightforward:**
We are upfront and open – because we know clarity changes lives faster.
## **United:**
We are inclusive and collaborative – because we are stronger together.
4
## **Projects**
Our greatest achievement is the support we provide to Syrian communities. This year, we’ve reached over **44,100** people, providing:
- Over **48,000** medical consultations providing basic medical care and emergency treatment, **58%** for women and girls and **47%** for children.
- Education for **200** children.
- Salaries for **29** medical staff.
- Salaries for **13** teachers.
- Salaries for **35** project support staff.
- Prosthetics for **50** people.
- Ongoing support for over **6,200** earthquake survivors.
- **2** playgrounds for children affected by earthquakes, displacement, and conflict.
**----- Start of picture text -----**
-
5 Kk;
**----- End of picture text -----**
## **Introduction**
**A Syrian refugee child who had never before stepped foot in a classroom is now in school. A young mother whose house was destroyed by the earthquake has access to a midwife. A young man who lost his arm to a gunshot now has a prosthetic. This is what your support means at Action Syria.**
Alongside providing ongoing support to some of the Syrian communities hit hardest by the **February 2023** earthquakes, we have continued to work with our long-term partners, the Syrian American Medical Society (SAMS), SAWA for Development & Aid (SAWA), and Physicians Across Continents (PAC), to deliver vital medical and education services.
An entire generation of children under the age of **13** have never known their country, Syria, in peace and **90%** of the population live in poverty. We’re doing all we can to address the challenges they face. Over the last year, one of our greatest achievements was inspiring The World Health Organization to fund the first inpatient physical therapy department in Aleppo by working with PAC to produce a prosthetics project of such undeniable impact. This is a brilliant example of the power we have as a small, nimble organisation, pioneering the way for effective aid delivery.
We work with our partners to ensure our funds are being channelled to areas of greatest need, as well as regularly reviewing our practices to ensure it is being used as efficiently as possible, and in line with Action Syria’s objectives, as per the Charity Commission’s guidance on public benefit. Provided funds allow us, we will consider providing funding to other organisations should they align with our objectives.
**More than 50% of Syria’s population are food insecure and in some areas up to 28% of children are experiencing stunted growth** _**[1]**_ .
**----- Start of picture text -----**
Trustees’ Report
**----- End of picture text -----**
6
## Our Programmes
## **Health**
## **Primary Health Clinic**
## **Syria - SAMS**
After **13** years of conflict, **16.7 million** people need humanitarian aid in Syria and **15 million** people need health assistance _**[2]**_ . The demand for aid is the greatest it has been since the conflict began in **2011** . While the needs continue to grow exorbitantly, funding for humanitarian health aid continues to decrease, leaving more people without access to the medical services they require. As of **March 2024** , only **62%** of Syria’s primary health clinics (PHC) remain fully operational _**[2]**_ . The Ali Bajliyeh PHC, funded by Action Syria, is one of these.
This PHC is situated in Tel Abiad, north-east Syria, a remote area with limited access to medical services. Working with our long-term partner, SAMS, over the last year alone, we have provided **33,449** people with medical services. Services include reproductive healthcare, paediatric consultations, dental care, and both communicable and non-communicable diseases. Providing staff salaries ensures the services are sustainable and brings stability to the community. We are incredibly proud that the clinic’s exemplary services to the region were praised by the World Health Organization during a visit in **June 2023.**
In response to a cholera outbreak in north-east and north-west Syria, our Community Health Workers have been distributing oral rehydration salts to households, raising awareness of preventative measures, and reaching 11,762 people with key messages about nutrition and reproductive health. This knowledge both protects and saves lives.
7
## **Mobile Clinic**
## **Syria - SAMS**
In Syria, several groups of society, including women, children, and the elderly, often face significant barriers to accessing medical services. Many are simply unable to afford the cost of travel, barred by family members, or not mobile enough to make the journey. This is why Action Syria has been supporting a Mobile Clinic, delivering medical services to vulnerable groups living in remote areas, previously devoid of any healthcare services. Establishing this clinic presented significant challenges, from delayed delivery of the car and cabinet due to the **February 2023** earthquakes, to delayed approvals from the Turkish government. These were overcome, allowing the clinic to start work in **March 2023** .
Treating conditions from diarrhoea, leishmaniasis (flesh-eating disease), and malnutrition, as well as supporting pregnant women with antenatal care, the clinic provided **4,813** consultations during the project period, helping **3,205** people.
The mobile clinic in action in northeast Syria. This year, the mobile clinic has provided 4,813 consultations to people unable to travel to permanent services.
## **Prosthetics**
## **Syrian Turkish Border - PAC**
Research estimates **86,000** people in Syria have conflict related injuries which have led to amputations. In reality, this number is likely far higher and will only have grown with the destruction caused by the **February 2023** earthquakes. We are working with our partner, PAC, to address this , providing prosthetics, physiotherapy and psychological support to those who need it. We are so proud to ensure The Hope Step Centre (the only one of its kind providing humanitarian services for free in Azaz, north-west Syria), can continue providing its vital services.
Since its implementation in **September 2022** , the project has provided **94** people with upper-limb-difference with lightweight, comfortable prosthetics from our UK-based partner, Koalaa. Alongside funding staff salaries and clinic costs, we provide the physical therapy and psychological support patients need to help them cope with the trauma they have faced, from bomb explosions and gun violence to natural disaster.
These prosthetics are key to unlocking a life of greater independence, helping people do the activities they have previously been unable to do, whether that’s writing or riding a bike. The ability to do these things again can be truly transformational. In **March 2024** , we renewed our support to the clinic, now including the provision of orthotics, and look forward to reporting on the impact in our next Annual Report.
**We are grateful to have received funding from the Golden Bottle Trust and Changing Ideas for the delivery of this innovative project.**
9
## **Salem's Story**
Salem is one of thousands with an unhealable wound from conflict. When a bomb went off, it took his hand, leaving him traumatised and with an amputation. Salem says following the incident he experienced crippling depression and lost many of his friends and colleagues, having been forced to leave university as a result of the impact on his mental health.
When Salem heard about our project with PAC, he immediately registered to be a part of it. At Hope Step Centre, he was met by the PAC team, who confirmed that he was eligible for a Koalaa prosthetic and began the fitting and consultation process. The team not only provided the prosthetic itself, but also physical therapy and psychological support to help Salem adjust to living with a prosthetic.
We are delighted to report Salem is now living with regained confidence and a new love for life. He has resumed his university studies and is once again socialising with his friends. To all our donors who helped make this project possible, thank you.
**Salem,**
10
**Prosthetics project**
## Our Programmes
## **Education**
## **Education for Syrian Refugees**
## **Lebanon - SAWA**
Working with our partner, SAWA, we are providing a school for **200** Syrian refugee children. Each day, the children arrive from neighbouring camps to learn Arabic, English, science and maths. Without this centre, many of these children would have no access to education and before enrolling, had never stepped foot in a classroom.
Many of our students have experienced extreme conflict, forced displacement, or do not know life outside of the camps. The majority of their **13** teachers are from the same community and have lived similar experiences. Action Syria funds their salaries to support their tireless efforts to provide a safe, supportive environment and the education needed for a brighter future.
Lebanon is facing economic crisis, with not enough spaces in schools for children, and leaving many unable to go to school as transportation fees and school materials (like stationery) are simply unaffordable. Child labour rates are the highest they have been since **2019** _**[3]**_ . We believe they deserve more than this, which is why we continue to work with SAWA to address the barriers they face, providing transport to get them safely to and from school and materials so they can confidently study and learn.
**We are delighted to receive funding from the Educational Opportunity Foundation in support of this programme.**
11
## **Kefaa’s Story**
**Kefaa** , age **10** , is one of the **200** children attending Action Syria’s school for Syrian refugee children. Located in the Bekaa Valley, Lebanon, the school provides education for those who would otherwise have been forgotten by the system - many have never stepped foot in a classroom before joining. For Kefaa, this lack of schooling caused severe anxiety. She was extremely scared of strangers and refused to leave her parents’ sides to go to school.
Her first week at the school was challenging. She spent it crying and refused to enter the classrooms with the other children. However, with the continuous support and care of her teacher, Ms. Souad, things soon turned around for Kefaa. She had individual psychosocial support sessions to begin, to help her overcome her fears and anxieties. Teaching children who have experienced traumatic events, from conflict to forced displacement, is something the teachers know how to deal with. With many employed from the community in which the children live, they know and understand the empathy and compassion needed, in addition to making a safe and supportive place for the children to learn and come to terms with their experiences.
We are delighted Kefaa is now a dedicated and happy student. She loves school and her favourite subject is English. Kefaa‘s journey would not have been possible without your support, thank you.
**Kefaa at school, Lebanon**
**44% of school-aged Syrian refugee children in Lebanon don’t go to school** _**[4].**_
**Our school is changing that statistic.**
**----- Start of picture text -----**
Trustees' Report | Page 1012
**----- End of picture text -----**
**----- Start of picture text -----**
Trustees’ Report
**----- End of picture text -----**
## Our Programmes
## **Emergency Response**
## **Earthquake Response**
The February **2023** earthquakes left a trail of destruction in their wake, both mental and physical. Many were caught in the rubble, losing homes and loved ones; a recent report revealed more than **one third** of respondents lost a family member _**[5]**_ . While the devastation has faded from the news, the emergency is not over. Aid is needed to help communities rebuild and address the “ticking time bomb“ _**[6]**_ of the psychological impact. Pages **13 - 17** outline our ongoing work to bring stability. Please refer to our 2023 Report for details of our immediate response _**[7]**_ .
## **Psychological Support**
## **Turkey - SAMS**
Studies show that following earthquakes, children risk developing significant psychological trauma _**[8]**_ . The conflict and displacement many Syrian children have faced makes them even more vulnerable. To provide the psychological support they need, we have been working with our partner, SAMS. To process traumatic experiences, children require a safe space to express themselves, with the best form of processing being through play _**[8]**_ . Accordingly, we have been ensuring they have access to professional support alongside providing psychosocial support kits, with colouring books, puzzles, and badminton sets.
This project reached **905** children, helping them deal with their Post-Traumatic Stress Disorder (PTSD), bedwetting, and sleep disorders. The experience of war and earthquakes has the ability to threaten children’s future with debilitating mental health issues. That is why acting now is critical.
**----- Start of picture text -----**
13
a oe
**----- End of picture text -----**
## **Mariam's Story**
Mariam, age **13** , grew up in rural Damascus, Syria, but when her father died in **2019** , she was forced to leave her home with her mother and **11** siblings. They moved to Turkey, where her mother remarried, leaving the children with a relative in Hatay, who went on to sexually harass them. When the earthquakes struck her home in early **2023** , Mariam was left traumatised, unable to sleep, and regularly self-harming.
Not long after the earthquakes, her mother returned to the children, taking them to a care house in Hatay, Turkey. Here, Mariam was referred to our partner, SAMS, to receive mental health support and counselling from a psychologist, under our psychological support project. As a result, Mariam has improved her relationships with her friends and family, and developed strategies to help her cope with her anxiety, depression and anger. This support is just the first step towards a brighter future for Mariam, allowing her to approach life with renewed hope.
Mariam is one of millions of Syrian children whose lives are being turned upside down by conflict, displacement, and natural disaster. WHO estimates **20%** of North-West Syria's population suffer from a mental health disorder _**[9]**_ . We continue to do everything in our power to reach as many of them as we can. Thank you for making this possible.
**----- Start of picture text -----**
Mariam,
Psychological support
14
project
**----- End of picture text -----**
## **Gender Based Violence & Protection Programme**
## **Syria - Maram**
“Hardest to reach, most at risk.” This is how a recent World Vision report described people living in Syria’s widow camps _**[10]**_ . Characterised by extreme violence - physical, verbal, and sexual - these camps in north-west Syria hold **tens of thousands** of widows and children from families torn apart by conflict.
In these camps, even before the earthquakes, **95%** of women felt depressed or hopeless _**[10]**_ . Without the ability to move freely, they are unable to work to provide an income, often them leaving no choice but to resort to ‘survival sex’ to support them and their family. Daughters are forced into child marriage and sons recruited by armed groups. These systemic issues have been made all the more pressing, because following natural disasters, like the earthquakes, women and girls are disproportionately impacted, facing greater risk of violence _**[11]**_ . This project aims to address that risk.
Working with our partner, **Maram Foundation** , we are providing child protection and Gender Based Violence (GBV) services within **12** widow camps in Idlib. The team of **16 -** with salaries provided by Action Syria - have reached over **6,290** people with sessions on topics such as the importance of education, child labour, nutrition and rights, including referring cases for medical and mental health needs. This form of education is vital for supporting emancipation and a path to a future with more opportunities.
## **Playgrounds**
## **Syria - PAC**
Syrian children under the age of **13** have never known their country in peacetime. When we asked them what they wanted most, the children in north-west Syria told us they wanted somewhere to play, where they could be children - a luxury they have never had. Research shows children process traumatic experiences through play, leaving them vulnerable if they do not have the space to do this _**[8]**_ . This is why we have been working with our partner, PAC, to build **two** playgrounds in Idlib and Aleppo (both affected by the earthquake and now home to many displaced by conflict), with swings, slides, trampolines and more, for children to play safely. With their extensive experience in child protection and mental health services, PAC are the perfect partner to implement this innovative project with.
## **Doaa’s Story**
**“My friends and I do not have toys... I dream of swinging on swings.“** Doaa is a **tenyear-old** girl living in one of the camps near our playground in Idlib. Before the playgrounds were built, she told us she and her friends would **“spend our time playing with stones and dirt.“** With the arrival of the playgrounds she said **“Today, I am very happy because we can play with toys whenever we want.“** The smile on her face speaks a million words.
**----- Start of picture text -----**
Doaa, of
16
Idlib playground
**----- End of picture text -----**
## **Psychological Support & Physiotherapy Services**
## **Turkey - SAMS**
The February 2023 earthquakes caused a significant increase in demand for mental health and psychological support services, as well as physical rehabilitation services. To address this need, we are helping to complete refurbishment works for SAMS’ Mental Health & Psychosocial Support centre in Gaziantep, repairing out-of-service physiotherapy equipment, procuring additional furniture and equipment, and distributing hearing devices to people affected by the earthquakes.
Gaziantep hosts approximately **462,000** Syrian refugees under temporary protection, the number of which has increased dramatically following the earthquakes. This places an increased pressure on services, making this support paramount. This project commenced on **15 March 2024** , we look forward to reporting on the impact of this project in our next Annual Report.
**----- Start of picture text -----**
17 “
**----- End of picture text -----**
## **Fundraising**
During the year, we raised a total of **£504,109** . In the same period, **£579,552** was spent on charitable activities. Positive fundraising is at the heart of our work, and was more vital than ever this year. While Syria continues to be forgotten by headlines, the needs of its communities grow. In the face of this, your support means everything to us.
You cycled from **Land’s End** to **John O’Groats** , ran **marathons** , held **supper clubs** , gathered neighbours for **mulled wine** and **mince pies** , and simply donated. You also came to sing carols with us, light a candle, and remember Syria at our annual **carol service** . Thank you for continuing to join us by taking action. Each act of support is a chink of light and hope, which literally changes lives for the better.
Other highlights include our **comedy night** with the wonderful **Arts Canteen** at **Grand Junction** , an **art auction** with our friends **Cramer & Bell** , as well as welcoming our new **ambassadors** , **Ayman Alhussein** , **Iain Burnside** , **Anissa Helou** , **Lindsey Hilsum** , **Hector McCulloch** , and **Romilly Weeks** . These brilliant, inspiring people range from award-winning broadcasters and journalists, to filmmakers and fundraisers. Romilly even won **£7,950** for Action Syria on **The Weakest Link** !
We are extremely grateful in particular to the Edenbeg Trust, the Mordaunt Foundation and the CHK Foundation for their generous support over the last year.
**Romilly Weeks, Winning £7,950 for Action Syria on The Weakest Link**
18
## **Fundraising Campaign Review**
## **Action Syria Carols (previously Singing For Syrians)**
This year our Christmas Campaign centred on our magical carol concert at London‘s oldest surviving Church, **St Bartholomew the Great** . It felt extremely poignant to come together to support Syrian communities who have lived through so much in this historic setting. We were lucky enough to be joined by speakers including Peter Capaldi, David Dimbleby and Kholoud Helmi, as well as St Bartholomew‘s breathtaking choir. We ran our own **Match Funding Campaign** , which meant we were able to double **£25,000** worth of donations. This campaign surpassed its target, raising a total of **£59,903** . **Culture Mile Bid** and the **Asfari Foundation** generously provided sponsorship for the carol service.
## **Commercial Partnerships**
We were delighted to continue partnerships with the culinary powerhouses that are **Manteca** , **Smokestak** , **Lahmacun** , as well as a new partnership with **Atis** , who donated 10p from each delicious salad bowl sold for a week. We’ve been delighted to continue working with our long-term partner **Abel & Cole** on **MarmalAid** . A number of wonderful businesses have also supported us throughout the year, such as **Art for Charity Collective** and **Cramer and Bell** . If you run a commercial enterprise and would like to work together, please contact us (contact@actionsyria.org.uk).
**----- Start of picture text -----**
Peter Capaldi,
Reading at our Christmas
Carols
. 4
Trustees' Report | Page 1719
**----- End of picture text -----**
**----- Start of picture text -----**
Trustees’ Report
**----- End of picture text -----**
## **Earthquake Appeal**
Following the first earthquake to hit the Turkish-Syrian border in **February 2023** , we were swift to launch an appeal to raise funds for life-saving services and medical equipment for those affected. One year on, the emergency is still far from over. **8.8 million** people were affected in Syria and **tens of thousands** displaced, many of whom had already experienced this due to conflict. In November alone, **40,000** people remain displaced. In February 2024 we launched a new appeal to provide ongoing support to affected communities. The appeal raised a total of **£6,212** .
## **Action Syria Recipes**
## **(Previously Syrian Kitchen Club)**
This year saw the relaunch of our monthly newsletter with **Middle-Eastern inspired recipes** from our Chef friends and a playlist to cook along to for a subscription price of your choosing. Highlights include **kibbeh summaqiyeh** (kibbeh in sumac sauce) from **Anissa Helou** , one of our wonderful new **ambassadors** , and **baklava cake** from Instagram sensation, **Laora** ( **@bakedbylaora** ).
## **Action Syria Suppers**
## **(Previously Syrian Supper Club)**
We started fundraising in 2012 with a series of **supper clubs** at our own kitchen table. To us, there is nothing better than people coming together over delicious dishes, celebrating Syria’s culture, and doing something good. A huge
thank you to everyone who has hosted, cooked and attended this year. We have exciting plans ahead for the coming year and look
forward to reporting on them in our next Annual Report.
## **Financial Review**
**The results for the year are shown on page 29 and onwards.**
We generated income of **£504,109** and incurred expenditure of **£659,041** .
## **Reserves Policy**
Action Syria ended the year with **£226,406** in reserves, **£226,406** of which is unrestricted. Of this balance, a minimum of **£215,000** has been allocated at **31 March 2024** for projects within the next **12** months.
At the year end the charity had sufficient reserves to cover any administrative costs in the short term.
21
## **Plans for Future Periods**
**2024** marks **ten** years of Action Syria‘s work. While we are proud of what we have achieved, raising over **£8 million** in that time, it is sobering to think that our work is still so desperately needed. Aid funding is being cut across the board by governments around the world even as the needs increase. On the **21st March** this year, the UN Deputy Relief Chief told the UN Security Council that “More people need humanitarian aid in Syria now than at any point in the crisis”. As we look to the coming year and beyond, our promise is to keep working with our local Syrian partners to provide Syrian communities with medical care and education, every day, and when emergencies strike. We are here for as long as we are needed.
Our **three-year** strategy is underway, the **first** year included increasing resource and reviewing how we present ourselves to the world. This year, with a fresh brand to explain more clearly what we do, we will focus on strengthening our income base to be more sustainable and more efficient, while expanding our programmes and partnerships.
The last **ten** years has taught us that we are uniquely placed to deliver humanitarian aid funding quickly and safely to areas of greatest need in Syria's complex operating environment. We are proud that donors can give with confidence, knowing their funds will make a positive difference to thousands of Syrians each year. We look forward to working with our supporters and partners to make this happen.
22
## **Structure, Governance & Management**
Action Syria (operating name of The Hands Up Foundation) is a registered Charitable Incorporated Organisation (‘CIO’), number 1156491, and is governed by its constitution. Its only voting members are the trustees who set the strategy of the organisation, while the executive manages the day to day.
New appointments to the Board of Trustees are recruited for externally and anyone willing to act as a trustee, who would be eligible under the constitution, may be appointed by the trustees. Apart from the first charity trustees, new trustees are appointed for a three-year term and may serve for a maximum of three consecutive terms. New trustees are issued with a copy of: The Constitution, our latest Trustees’ Annual Report and Statement of Accounts, Our Policies and are required to undertake Training on Safeguarding responsibilities for Trustees. Remuneration for employees is benchmarked against similar positions within the charity sector in the UK. The trustees make a final decision on remuneration based on the year’s budget and the role of the employee.
Action Syria works with partner organizations (other UK and internationally registered charities) operating in the relief of victims of war, conflict or natural disaster, in particular by the provision of medical aid, food, access to water and sanitation and other humanitarian assistance. All partner organizations go through Action Syria’s due diligence process before we work with them. Such procedures are considered vital by the trustees given the high-risk environment presented by Syria for the delivery of aid.
23
## **Statement of Board of Trustees’ Responsibilities**
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. Charity law requires the trustees to prepare financial statements for each financial year. Under that law they are required to prepare the financial statements in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. Under charity law, the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the excess of expenditure over income for that year. In preparing these 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 UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its activities.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the relevant legislation. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the financial information included on the charity’s website. Legislation in the UK governing the
24
preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
In addition, the trustees confirm that they are happy that the content of the annual review in pages **2** to **25** of this document meet the requirements of the Trustees’ Annual Report under charity law.
They also confirm that the financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the **Charities Act 2011** and the **Charities SORP** ( **FRS * 102** ) .
This report was approved and authorized for issue by the Board of Trustees on **13 August 2024** and signed on its behalf by:
George Butler, Chair of Trustees
> ***** Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland second edition effective from 1 January 2019.
25
## **Independent Examiner’s Report to the Board of Trustees of Action Syria Charitable Incorporated**
## **Organisation (CIO)**
I report to the trustees on my examination of the accounts of Action Syria (charity number **1156491** ) for the year ended **31 March 2024** set out on pages **30 to 43** .
## **Respective Responsibilities of Trustees and Examiner**
The CIO’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the **Charities Act 2011** (the Charities Act). The CIO’s trustees consider that an audit is not required for this year under **section 144** of the Charities Act and that an independent examination is needed.
## **It is My Responsibility to:**
- Examine the accounts under **section 145** of the Charities Act;
- To follow the procedures laid down in the general directions given by the Charity Commission under **section 145(5)(b)** of the Charities Act;
To state whether particular matters have come to my attention.
This report, including my statement, has been prepared for and only for the CIO’s trustees as a body. My work has been undertaken so that I might state to the CIO’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose.
To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the CIO and the CIO’s trustees as a body for my examination work, for this report, or for the statements I have made.
26
## **Basis of Independent Examiner’s Statement**
My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the CIO and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent Examiner’s Statement**
Since the CIO’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 Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- Accounting records were not kept in respect of the CIO as required by **section 130** of the Act; or
- The accounts do not accord with those records; or
- The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities ( **Accounts and Reports) Regulations 2008** other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
27
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
## **Bianca Permal FCA**
For and on behalf of **Dux Advisory Limited**
4 Claridge Court
Lower Kings Road
Berkhamsted
Hertfordshire
HP4 2AF
**Date:** 13 September 2024
28
Financial Statements
J•
29
**Statement of financial activities**
**Action Syria**
Annual report and financial statements Year ended 31 March 2024
## **Statement of Financial Activities**
## **For the year ended 31 March 2024**
**----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Year ended Year ended Year ended Year ended
31 Mar 2024 31 Mar 2024 31 Mar 2024 31 Mar 2023
Notes £ £ £ £
Income from:
Donations & legacies 2 289,858 127,583 417,441 681,820
Other trading activities 3 80,501 5,523 86,024 39,683
Investments* 644 - 644 68
Total income 371,003 133,106 504,109 721,571
Expenditure on:
Raising funds 4 & 5 79,489 - 79,489 124,009
Charitable activities 4 & 6 259,715 319,837 579,552 616,880
Total expenditure 339,204 319,837 659,041 740,889
Net income/(expenditure) 31,799 (186,731) (154,932) (19,318)
Transfer between funds 12 - - - -
Net movement in funds 31,799 (186,731) (154,932) (19,318)
Reconciliation of funds:
Total funds brought forward 12 & 13 194,607 186,731 381,338 400,656
Total funds carried forward 12 & 13 226,406 - 226,406 381,338
**----- End of picture text -----**
*All income from investments was unrestricted as to use in the current and prior year.
_The notes on pages 33 to 43 form part of the financial statements._
30
**Balance sheet**
Annual report and financial statements Year ended 31 March 2024
## **Action Syria**
## **Balance Sheet**
## **As at 31 March 2024**
|_Notes_
**Fixed assets:**
Tangible fixed assets
_8_
**Current assets:**
Debtors
_9_
Cash at bank and in hand
**Creditors: **amounts falling
due within one year
_10_
**Net current assets**
**Net assets**
**Funds of the charity**
Restricted funds
_12 & 13_
Unrestricted funds:
General funds
_12 & 13_
**Total funds of the charity**|**£**
**15,072**
**298,928**|**Total funds**|_£_
_5,315_
_533,863_|_Total funds_|
|---|---|---|---|---|
|||**31 Mar 2024**||
_31 Mar 2023_|
|||**£**
**205**
**226,201**||_£_
_394_
_380,944_|
||**314,000**
**(87,799)**||_539,178_
_(158,234)_||
||**226,406**||_194,607_||
|||**226,406**||_381,338_|
|||**-**
**226,406**||_186,731_
_194,607_|
||||||
|||**226,406**||_381,338_|
## **Total funds of the charity**
_The notes on pages 33 to 43 form part of the financial statements._
The financial statements were approved and authorised for issue by the Board of Trustees on 13 August 2024 and signed on their behalf by:
George Butler
## **Chair of Trustees**
31
**Statement of cash flows**
**Action Syria** Annual report and financial statements Year ended 31 March 2024
## **Statement of cash flows**
## **For the year ended 31 March 2024**
**----- Start of picture text -----**
Year ended Year ended
31 Mar 2024 31 Mar 2023
£ £ £ £
Cash flows from operating activities:
Net income/(expenditure) for period (as per SOFA) (154,932) (19,318)
Adjustments for:
Interest received (644) (68)
Depreciation 189 562
(Increase)/decrease in prepayments (412) 730
(Increase)/decrease in rent deposit &
other debtors 1,405 (274)
(Increase)/decrease in accrued
income (10,750) -
Increase/(decrease) in trade creditors (1,199) (658)
Increase/(decrease) in grants payable
to organisations (69,899) 1,991
Increase/(decrease) in accruals 267 297
Increase/(decrease) in salary
control accounts 396 (2,832)
(80,647) (252)
Net cash used in operating activities (235,579) (19,570)
Cash flows from investing activities:
Interest received 644 68
Purchase of fixed assets - (520)
Net cash used in investing activities 644 (452)
Net cash used in financing activities - -
Change in cash and cash equivalents in period (234,935) (20,022)
Cash and cash equivalents at the beginning
of the period 533,863 553,885
Cash and cash equivalents at the end of the period 298,928 533,863
Cash and cash equivalents:
Year ended Year ended
31 Mar 2024 31 Mar 2023
£ £
Cash in hand 298,928 533,863
298,928 533,863
**----- End of picture text -----**
_The notes on pages 33 to 43 form part of the financial statements._
32
**Notes to the financial statements**
**Action Syria** Annual report and financial statements Year ended 31 March 2024
## **Notes to the Financial Statements**
## **1. Accounting policies**
## **Basis of preparation of the financial statements**
The financial statements have been prepared in accordance with ‘Charities SORP (FRS 102) - 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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and relevant charity legislation.
The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Account and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair’ view. This departure has involved early adoption of the 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) for accounting periods beginning on or after 1 January 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has been withdrawn. The financial statements are prepared in accordance with the Charities Act 2011.
The effect of any event relating to the year ended 31 March 2024, which occurred before the date of approval of the financial statements by the Board of Trustees has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 March 2024 and the results for the year ended on that date.
objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the Charity for specific purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in note 12 of the financial statements.
## **Income**
Income is recognised when the Charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.
Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable.
Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future year, in which case it is deferred.
Income from charitable activities is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specific future year or event, in which case it is deferred.
## **Expenditure and irrecoverable VAT**
The functional currency of the Charity is sterling and amounts in the financial statements are rounded to the nearest pound.
## **Going concern**
The financial statements have been prepared on the going concern basis as the Board of Trustees is confident that future reserves and future income is more than sufficient to meet current commitments. There are no material uncertainties that impact this assessment and the ongoing economic environment has had no material impact on this assessment.
## **Legal status**
The Hands Up Foundation is a charitable incorporated organisation registered in England & Wales and meets the definition of a public benefit entity under FRS 102. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity. The registered address is The Rich Mix Centre, 35-47 Bethnal Green Road, London, E1 6LA.
All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities.
Grants to partners are recognised as expenditure when there is a legal or constructive obligation to make the grant. This is usually on receipt of the monthly report from the relevant partner organisation.
Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated proportionate to direct costs allocated to each project area, as outlined in note 4 of the financial statements.
Irrecoverable VAT is charged against the category of expenditure for which it was incurred.
## **Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general
33
**Notes to the financial statements**
**Action Syria** Annual report and financial statements Year ended 31 March 2024
## **Tangible fixed assets and depreciation**
All assets costing more than £500 are capitalised.
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their residual value, over their useful life, on a straight-line basis. The useful life used is:
Computer equipment 3 years
## **Cash at bank and in hand**
Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values, but are not held for investment purposes.
## **Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount is applied. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Critical estimates and judgements**
In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements.
In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.
## **Financial instruments**
Basic financial instruments are measured at amortised cost other than investments which are measured at fair value.
## **Foreign currencies**
Foreign currency balances have been translated at the exchange rate ruling at the Balance Sheet date.
Income and expenditure transactions have been translated at the prevailing rate at the time of the transaction.
## **Creditors**
## **Operating leases**
Creditors are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party, and the amount due to settle the obligation can be measured or estimated reliably.
Rentals applicable to operating leases have been charged to the Statement of Financial Activities in the year to which the cost relates.
## **Pensions**
The Charity operates a defined contribution pension scheme which is administered by an external independent pension provider. Contributions are recognised in the Statement of Financial Activities as they fall due.
34
**Notes to the financial statements**
**Action Syria**
Annual report and financial statements Year ended 31 March 2024
## **2. Income from donations and legacies**
**----- Start of picture text -----**
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2024 31 Mar 2024 31 Mar 2024
£ £ £
Donations 219,464 55,083 274,547
Grants 70,394 72,500 142,894
289,858 127,583 417,441
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2023 31 Mar 2023 31 Mar 2023
£ £ £
Donations 191,109 252,758 443,867
Grants 46,494 191,459 237,953
237,603 444,217 681,820
**----- End of picture text -----**
## **3. Income from other trading activities**
**----- Start of picture text -----**
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2024 31 Mar 2024 31 Mar 2024
£ £ £
Fundraising events 80,501 5,523 86,024
80,501 5,523 86,024
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2023 31 Mar 2023 31 Mar 2023
£ £ £
Fundraising events 36,179 3,504 39,683
36,179 3,504 39,683
**----- End of picture text -----**
35
**Notes to the financial statements**
Annual report and financial statements Year ended 31 March 2024
## **Action Syria**
## **4. Total expenditure**
**----- Start of picture text -----**
Grants to Other direct Direct Support Total
partners costs staff costs costs costs
Year ended Year ended Year ended Year ended Year ended
31 Mar 2024 31 Mar 2024 31 Mar 2024 31 Mar 2024 31 Mar 2024
£ £ £ £ £
Raising funds - 28,048 39,166 12,275 79,489
Charitable activities 431,928 5,931 52,195 89,498 579,552
431,928 33,979 91,361 101,773 659,041
Grants to Other direct Direct Support Total
partners costs staff costs costs costs
Year ended Year ended Year ended Year ended Year ended
31 Mar 2023 31 Mar 2023 31 Mar 2023 31 Mar 2023 31 Mar 2023
£ £ £ £ £
Raising funds - 42,504 67,990 13,515 124,009
Charitable activities 452,095 44,473 53,081 67,231 616,880
452,095 86,977 121,071 80,746 740,889
**----- End of picture text -----**
Indirect costs, including governance costs, which cannot be directly attributed to activities, were allocated between cost centres proportionate to the direct costs allocated to those activities.
An analysis of charitable activities split between restricted and unrestricted funds can be found in note 6.
A full list of grants made in the year is available from the registered office address on request.
An analysis of the expenditure on raising funds split between restricted and unrestricted funds can be found in note 5.
Support costs consist of the following:
|Indirect staff costs
Premises
Administrative costs
Governance costs|**Total**
**costs**
**Year ended**
**31 Mar 2024**
**£**
**34,351**
**15,383**
**47,666**
**4,373**
**101,773**|_Total_
_costs_
_Year ended_
_31 Mar 2023_
_£_
_21,341_
_13,944_
_41,681_
_3,780_
_80,746_|
|---|---|---|
36
**Notes to the financial statements**
Annual report and financial statements Year ended 31 March 2024
## **Action Syria**
Governance costs consists of the following:
**----- Start of picture text -----**
Total Total
costs costs
Year ended Year ended
31 Mar 2024 31 Mar 2023
£ £
Independent examination 2,580 2,457
Insurance 1,793 1,323
4,373 3,780
**----- End of picture text -----**
## **5. Expenditure on raising funds**
**----- Start of picture text -----**
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2024 31 Mar 2024 31 Mar 2024
£ £ £
Other direct costs 28,048 - 28,048
Staff costs 39,166 - 39,166
Support costs 12,275 - 12,275
79,489 - 79,489
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2023 31 Mar 2023 31 Mar 2023
£ £ £
Other direct costs 42,158 346 42,504
Staff costs 67,990 - 67,990
Support costs 13,515 - 13,515
123,663 346 124,009
**----- End of picture text -----**
37
**Notes to the financial statements**
**Action Syria**
Annual report and financial statements Year ended 31 March 2024
## **6. Expenditure on charitable activities**
**----- Start of picture text -----**
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2024 31 Mar 2024 31 Mar 2024
£ £ £
Grants to organisations 116,625 315,303 431,928
Other direct costs 4,851 1,080 5,931
Staff costs 52,195 - 52,195
Support costs 86,044 3,454 89,498
259,715 319,837 579,552
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2023 31 Mar 2023 31 Mar 2023
£ £ £
Grants to organisations 158,261 293,834 452,095
Other direct costs 782 43,691 44,473
Staff costs 32,916 20,165 53,081
Support costs 28,158 39,073 67,231
220,117 396,763 616,880
**----- End of picture text -----**
## **7. Staff numbers and costs**
**----- Start of picture text -----**
Total Total
costs costs
Year ended Year ended
31 Mar 2024 31 Mar 2023
£ £
Gross salaries 117,092 131,389
Employer's NIC 5,510 7,051
Employer's pension 3,110 3,972
125,712 142,412
**----- End of picture text -----**
The average headcount during the year was 4 persons (2023: 5 persons).
The total remuneration paid to key management personnel during the year was £60,080 (2023: £61,904).
No employee received employee benefits of more than £60,000 (2023: NIL).
38
**Notes to the financial statements**
**Action Syria**
Annual report and financial statements Year ended 31 March 2024
## **8. Tangible fixed assets**
**----- Start of picture text -----**
Computer
equipment Total
£ £
Cost
At 1 April 2023 1,780 1,780
At 31 March 2024 1,780 1,780
Depreciation
At 1 April 2023 1,386 1,386
Charge for year 189 189
At 31 March 2024 1,575 1,575
Net book value
At 1 April 2023 394 394
At 31 March 2024 205 205
Debtors
Total Total
Year ended Year ended
31 Mar 2024 31 Mar 2023
£ £
Prepayments 2,641 2,229
Rent deposit and other debtors 1,681 3,086
Accrued income 10,750 -
15,072 5,315
**----- End of picture text -----**
## **9. Debtors**
## **10. Creditors – amounts falling due within one year**
**----- Start of picture text -----**
Total Total
Year ended Year ended
31 Mar 2024 31 Mar 2023
£ £
Trade creditors 2,272 3,471
Grants payable to organisations 80,197 150,096
Accruals 4,530 4,263
Pension control account 800 404
87,799 158,234
**----- End of picture text -----**
39
**Notes to the financial statements**
Annual report and financial statements Year ended 31 March 2024
## **Action Syria**
## **11. Grants payable**
**----- Start of picture text -----**
Total Total Total Total
funds funds funds funds
Year ended Year ended Year ended Year ended
31 Mar 2024 31 Mar 2024 31 Mar 2023 31 Mar 2023
£ £ £ £
Brought forward on 1 April 2023 150,096 148,105
Grants awarded in period 431,928 452,095
Net grants awarded 431,928 452,095
Paid in year (501,376) (468,978)
Exchange movement on non-GBP grants (451) 18,874
Carried forward on 31 March 2024 80,197 150,096
Grants payable are due within the following time frames:
Total Total
funds funds
Year ended Year ended
31 Mar 2024 31 Mar 2023
£ £
Payable in less than one year 80,197 150,096
80,197 150,096
**----- End of picture text -----**
40
**Notes to the financial statements**
Annual report and financial statements Year ended 31 March 2024
## **Action Syria**
## **12. Analysis of charity funds**
**----- Start of picture text -----**
Balance Income Expenditure Transfer Balance
brought for the in the between carried
forward period period funds forward
Year ended Year ended Year ended Year ended Year ended
31 Mar 2024 31 Mar 2024 31 Mar 2024 31 Mar 2024 31 Mar 2024
£ £ £ £ £
Unrestricted funds 194,607 371,003 (339,204) - 226,406
Restricted funds
Earthquake appeal 129,731 53,451 (183,182) - -
Prism the Gift Fund 57,000 - (57,000) - -
Prosthetics - 12,325 (12,325) - -
SAMS - 29,830 (29,830) - -
SAWA - 37,500 (37,500) - -
Restricted funds 186,731 133,106 (319,837) - -
Total funds 381,338 504,109 (659,041) - 226,406
**----- End of picture text -----**
## **Earthquake appeal**
These are funds raised to support the work responding to the earthquake in February 2023.
## **SAMS**
These funds were received to support a grant committed in the prior year and so were offset against the original unrestricted commitment.
## **Prosthetics**
## **SAWA**
These funds were received to support a pilot programme focussing on providing lightweight, affordable prostheses for people with upper limb difference on the Syrian Turkish border. The trustees agreed to support this work with £20,034 of unrestricted funds in the year.
These funds were received to support our work with SAWA.
41
**Notes to the financial statements**
Annual report and financial statements Year ended 31 March 2024
## **Action Syria**
## **12. Analysis of charity funds (continued)**
**----- Start of picture text -----**
Balance Income Expenditure Transfer Balance
brought for the in the between carried
forward period period funds forward
Year ended Year ended Year ended Year ended Year ended
31 Mar 2023 31 Mar 2023 31 Mar 2023 31 Mar 2023 31 Mar 2023
£ £ £ £ £
Unrestricted funds 270,963 273,850 (343,780) (6,426) 194,607
Restricted funds
Asfari digital grant 346 - (346) - -
Earthquake appeal - 371,905 (242,174) - 129,731
Edenbeg grant 20,000 - (20,000) - -
Prism the Gift Fund 57,000 - - - 57,000
Polar Capital 10,478 - (10,478) - -
Prosthetics 41,869 34,708 (96,611) 20,034 -
SAMS - 13,608 - (13,608) -
SAWA - 27,500 (27,500) - -
Restricted funds 129,693 447,721 (397,109) 6,426 186,731
Total funds 400,656 721,571 (740,889) - 381,338
**----- End of picture text -----**
## **Asfari digital grant**
This grant was provide by the Asfari Foundation to support digital growth within the charity.
## **Edenbeg grant**
This grant was provided by the Edenbeg Charitable Trust to support the costs of our Singing for Syrians campaign and contribute to core costs.
## **Prism the Gift Fund**
This grant was provided by Choose Love via Prism the Gift Fund to support work with a partner.
## **Polar Capital**
This donation was provided to support the organisational capacity of Hands Up.
42
**Notes to the financial statements**
**Action Syria**
Annual report and financial statements Year ended 31 March 2024
## **13. Analysis of net assets**
**----- Start of picture text -----**
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2023 31 Mar 2023 31 Mar 2023
£ £ £
Fixed assets 394 - 394
Current assets 352,447 186,731 539,178
Current liabilities (158,234) - (158,234)
194,607 186,731 381,338
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2024 31 Mar 2024 31 Mar 2024
£ £ £
Fixed assets 205 - 205
Current assets 314,000 - 314,000
Current liabilities (87,799) - (87,799)
226,406 - 226,406
**----- End of picture text -----**
## **14. Trustee remuneration**
During the year, no Trustee received any remuneration (2023: £NIL). One member of the Board of Trustees received £500 reimbursement of travel and subsistence expenses during the year (2023: £NIL).
## **15. Related party transactions**
During the year, there were no related party transactions (2023: £NIL).
## **16. Other financial commitments**
At 31 March 2024, the Charity had future minimum lease payments under non-cancellable operating leases as set out below:
|Due within one year
Due within two to five years|**Land and**
**buildings**
**Year ended**
**31 Mar 2024**
**£**
**8,084**
**12,103**
**20,187**|_Land and_
_buildings_
_Year ended_
_31 Mar 2023_
_£_
_-_
_-_
_-_|
|---|---|---|
43
## **FURTHER READING**
[1] ‘Half of Syria's population faces hunger as conflict passes 12-year milestone and
earthquakes deepen economic woes‘ [Available here].
[2] ‘Unprecedented number of Syrians in need of aid after 13 years of war‘ [Available here].
[3] ‘The Vulnerability Assessment of Syrian Refugees in Lebanon (VASyR) 2023' [Available here].
[4] ‘Lebanon, Education‘ [Available here].
[5] ‘psychological aftershocks of the Türkiye earthquakes: why mental health and
psychosocial support are so desperately needed‘ [Available here].
[6] ‘Nine years of war and internal conflicts in Syria: a call for physical rehabilitation services‘ [Available here].
[7] ‘Trustees’ Annual Report & Financial Statements For the year ending March 2023‘
[Available here].
[8] ‘The psychological impact of the Turkey-Syria earthquake on children: addressing the need for ongoing mental health support and global humanitarian response‘
[Available here].
[9] ‘Earthquakes in Türkiye and Syria – how WHO continues to address health needs one year on‘ [Available here].
[10] ‘The Women and Children of Syria’s Widow Camps: Hardest to reach, most at risk’
[Available here].
[11] ‘Violence against women and girls’ [Available here].
44
_Action Syria is the operating name of the Hands Up Foundation, Charity no. 1156491_