2025-03-31-accounts - The Hands Up Foundation

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TRUSTEES' ANNUAL REPORT & FINANCIAL STATEMENTS For the year ending March 2025

Action Syria is the operating name of The Hands Up Foundation, Charity no. 1156491

Over the past year Action Syria has helped over 20,000 Syrians.

We've empowered three local organisations to continue their work by providing:

Over 17,600 medical consultations

Education for 84 children

Salaries for 10 medical , 6 education and 43 support staff

Support for 3,399 people with limb difference, including prosthetics or orthotics and physiotherapy

2 playgrounds for children affected by earthquakes, displacement, and conflict

Overall, 55% of those supported were women and girls, 50% were children.

Legal & Administrative Information

Action Syria is the operating name of The Hands Up Foundation, Charity no. 1156491.

Trustees

Alexandra Lopoukhine (Chair) Joe Roberts (Vice Chair, Treasurer) George Butler Jack Coleman

Mazen Gharibah Nick Haslam Louisa Leeper Jamie Lyon

Registered office

Action Syria Rich Mix Cultural Centre 35-47 Bethnal Green Road E1 6LA

Bankers

Barclays Bank plc 2 Churchill Place Canary Wharf London, E14 5RB

Independent Examiners

Dux Advisory Limited Kennel Club House Gatehouse Way Aylesbury Buckinghamshire HP19 8DB

Company number

CE001199

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Contents
A Letter From Our Board Chair 1
Trustees' Report 3
Objectives & Activities 3
Mission & Vision 4
Projects 5
Fundraising 14
Financial Review 17
Reserves Policy 17
Plans for Future Periods 18
Structure, Governance & Management 19
Statement of Trustees' Responsibilities 20
Independent Examiner’s Report 22
Financial Statements 26
Statement of Financial Activities 27
Balance Sheet 28
Statement of Cash Flows 29
Notes to the Financial Statements 30
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A Letter From Our Board Chair

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31 March 2025

Dear all,

It is a privilege to write to you as the newly appointed Chair of the Board, having officially joined in November 2024. Stepping into this role at such a pivotal time has been both humbling and inspiring. I want to say a special thanks to George Butler, our previous Chair, for the excellent handover and ongoing support, and for your years of dedicated service to Action Syria.

Quite suddenly, and to our amazement—and after years of anticipation—the moment we have all been watching for finally came: Bashar al-Assad left the country in disgrace in December 2024. It’s a development that few dared to predict with confidence, and one that marks a turning point not only for Syria but for all those who have long fought for justice, dignity, and freedom.

For Syrians who have endured years of conflict, this moment brings both hope and complexity. What matters now is that we continue to listen and act.

I am proud to be joining such an impressive and principled organisation. For over a decade, this team has shown unwavering commitment, strategic foresight, and operational integrity. What continues to set Action Syria apart is not just what we do, but how we do it: with focus, care, and long-term commitment. We are small and mighty, and we can move quickly and stay close to the people we support. Thanks to the foundations laid over the last decade, we are well-positioned to respond to this change with agility and purpose.

As a Board, we continue to work collaboratively and conscientiously. We take our responsibility to share relevant and accurate information from Syria with the UK public seriously, and to stand with our partners: those who continue to show courage and resilience every day.

As Syria enters an uncertain yet hopeful chapter, our focus remains on supporting those working for change and amplifying Syrian voices in shaping the future.

The year has been eventful, no doubt, but we emerge from it with a renewed sense of focus and optimism. We are more confident than ever in the importance of our work, and, more importantly, in the future of Syrians everywhere.

Thank you all for standing with us —we could not do any of it without your generosity!

With warm wishes,

Alexandra Lopoukhine Chair of the Board

Trustees' Report

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025 . 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) second edition (effective 1 January 2019 ).

Objectives & Activities

Action Syria 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.

People lining the arches at the entrance to Souq Al-Hamidiyeh, Damascus, after Assad’s fall, December 2024.

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 Syria rebuilds following the fall of the Assad regime and over 50 years of dictatorship in December 2024, this becomes even more critical. Access to quality medical services and education, and strong civil society are vital parts of rebuilding. That’s why we work with Syrian experts to run local projects, nimbly supporting aid delivery 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.

Projects

Introduction

Our greatest achievement is the work we do with Syrian communities to make sure they can access the medical care and education they need, every day and when emergencies strike. This year, we’ve reached over 20,000 people.

Over the last year, 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. We also continued our long-term earthquake response with PAC and SAMS, and funded emergency response programmes in Lebanon with SAWA. The next few pages cover our programmes in more detail, and you can find further information in our Programme Reports, published in January and July each year [1] .

The seismic political shift in Syria was an extraordinary moment in late 2024, bringing with it hope, concern and significant challenges. We know that the task of rebuilding will take time. In the meantime, 90% of Syria’s population live in poverty and 16.7 million people need humanitarian assistance [2] . 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 they are 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.

A Syrian student learning for her future, at our school in Lebanon.

Health

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Primary Health Clinic

Syria - SAMS

13 years of conflict mean that 15 million people in Syria needed health assistance as of March 2024 [3] . Over the year, funding for humanitarian health aid continued to decrease, and four in ten hospitals were identified as damaged or destroyed [4] . This left more people without access to the medical services they need. Working with our partner, SAMS, we provided a primary health clinic (PHC) over 6 months in Jindires subdistrict, north-west Syria, a remote area with limited access to medical services.

This PHC is the only medical centre of its kind in the area, serving a population of over 47,000 . During the programme, we provided 12,975 people with medical services. Services included reproductive healthcare, paediatric consultations, dental care, and both communicable and non-communicable diseases. 93% of surveyed households in Jindires identified the PHC as the only facility they could access free, essential and reliable medical care. Providing staff salaries ensured the services are sustainable and brings stability to the community. The PHC was fully staffed with 18 employees, includng four nurses, one midwife and one paediatrician.

Maternity Care

Accessible maternity care is a rarity in north-west Syria. The war resulted in the full or partial closure of 50% of all functional health facilities in the area by December 2024 due to funding cuts. This has been further exacerbated in 2025. At our PHC, which plays a pivotal role in providing antenatal care (ANC) services to the community, 83% of surveyed households in Jindires reported that pregnant family members visited the health centre at least twice during their pregnancy for ANC services, while 80% reported four or more visits. Additionally, 100% of surveyed households stated that postnatal care services were accessed at the centre within 12 hours of childbirth.

Prosthetics

Syria - PAC

Research estimates 86,000 people in Syria have conflict related injuries which have led to amputations [5] . In reality, this number is likely far higher, particularly given the impact of the February 2023 earthquakes. This year, we worked with our partner, PAC, to address this, providing prosthetics, physiotherapy and psychological support to those who need it. We are so proud to have kept The Hope Step Centre—the only one of its kind providing humanitarian services for free in A’zaz, north-west Syria— running over the last year.

In that time, the team of 12 staff supported 3,399 patients, providing prosthetics for upper and lower limb amputations, orthotics (e.g. support brace/splint), maintenance for both, as well as physiotherapy sessions. In numbers, a total of 61 prosthetics and 193 orthotics were provided alongside 3,679 physio sessions for 1,236 patients and 1,470 psychological support sessions for 634 patients.

Alongside funding staff salaries and clinic costs, the physical therapy and psychological support patients receive is critical to help them cope with trauma and adapt to life with their new prosthetic or orthotic. The work this clinic does unlocks greater independence for those it serves, helping people do activities they love, whether that’s writing, riding a bike or returning to work.

A young patient receiving physiotherapy care at the clinic.

Dalia’s Story

Dalia, age 9, was born with the absence of fully formed limbs, with her upper arms extending to just below the elbow and her lower limbs to just below the knee. Dalia moves by walking and kneeling on her knees, so she can only go short distances at home and is unable to walk longer distances outside. Her arms allow her to perform a few daily activities, but these are a challenge.

After assessing her, the team confirmed that prosthetic limbs could be fitted. Once these had been measured and made, the physio team worked with Dalia to help her learn how to use her new limbs. The smile on her face and the hope in her eyes were inspiring to see. Dalia remains under the observation of the team to make sure the prosthetics are compatible with her condition, comfortable, and a positive improvement to her life.

Dalia, age 9, practising with her four new prosthetics.

“I go to school and then come home. I do my homework and play with my sister. I want to thank you.”

Education

Education for Syrian Refugees

Lebanon - SAWA

Working with our partner, SAWA, we are providing a school for over 80 Syrian refugee children. Each day, the children arrive from neighbouring camps to learn Arabic, English, science and maths plus music, art and sports. Without this centre, these children would have no access to education and before enrolling, many 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 6 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.

This year has brought significant turmoil and change to the community in Lebanon. Attacks by Israel in late 2024, meant school was taken online for several days until a ceasefire was announced, while the fall of Assad in Syria, in December 2024, opened the possibility of return to their home country for the first time for many. This has affected student numbers during the year, which have fluctuated. The team opened places to new students each time these became available, and at the end of March, 84 students were enrolled.

Returning to Syria

It is worth noting that returning to Syria is not straightforward. Many families don’t have the relevant paperwork to cross the border, others have no homes to return to, and safety remains a factor. We plan to continue working with SAWA into the next academic year, recognising that, while things are changing and more families may leave Lebanon, it will take time to see this take effect. In the meantime, providing critical education in a safe and nurturing environment to Syrian children who have no alternative remains a priority. We were delighted to receive funding from the Educational Opportunity Foundation

in support of this programme.

9 9

Mohammad’s Story

"Hi, I’m Mohammad. I am 13 years old in grade 6. I want to share my thoughts not about the school itself, but about the buses. I really enjoy the bus ride—it’s a great space where I can see my friends and enjoy some time together before we get to class. We can laugh, talk, and play without being in the class and respecting the class rules at times. Both experiences at school and on the bus are beautiful, but I especially appreciate the bus because it allows me to travel to school, which is far from my home. Without the bus, I might have had to work instead. I truly value the idea of the bus!"

Three buses take the children to and from school each day, ensuring they get there and return home safely.

Mohammad, age 13, at school in Lebanon.

In 2023, the UNHCR noted that 44% of school-aged Syrian refugee children in Lebanon don’t go to school [6] .

In spite of Assad’s fall, the opportunity to return home remains out of reach for many families.

Our school will continue into the next academic year to support Syrian refugee children who have no alternative.

Emergency

Earthquake Response

While the February 2023 earthquakes have long faded from our headlines, their impact continues to be felt. Over the last year, we continued to work with partners on long-term earthquake response programmes responding to the mental and physical destruction they caused. Over 56,000 people (almost 6,000 in Syria) were killed in the disaster, and over 118,000 people were injured with 8.8 million people living in affected areas. Please refer to our 2023 and 2024 Annual Reports for details of our earlier earthquake response [7] .

Physiotherapy and Psychological Support

Türkiye - SAMS

We worked with SAMS to rehabilitate a mental health and psychosocial support centre in Gaziantep, Türkiye, as well as provide physiotherapy equipment, including electrotherapy beds. In total, 268 people were reached. This included providing hearing aids to 27 people affected by the earthquakes, and speech therapy sessions for children who needed them.

A young patient has a hearing aid fitted.

Gaziantep, south-east Türkiye

Playgrounds

Syria - PAC

Syrian children younger than 14 have never known their country in peacetime. Many of them have never had the luxury to just play and simply be children. In 2023, when we asked them what they wanted most, they told us ‘somewhere to play’. The importance of these spaces cannot be underestimated. Research shows children process trauma through play, leaving them vulnerable if they do not have the space to do this [8] . Having lived through conflict, the 2023 earthquakes, and for many, displacement and poverty, play is vital. This is why we worked with our partner, PAC, to build two playgrounds in Idlib (Salqin) and Aleppo (A’zaz), two areas affected by the earthquakes and home to many displaced people, with swings, slides, trampolines and more. With extensive experience in child protection and mental health services, PAC were the perfect partner to work with on this innovative project.

The playgrounds, named Basil Buds (Salqin) and Jasmine Buds (A’zaz), were completed in spring 2024, and opened for use. The team held several entertainment sessions over the summer (four per playground) engaging 2,400 children with music, games, art workshops and sports ( 47% were girls). We’re delighted that PAC is continuing to work with our colleagues at Choose Love to continue this programme — maintaining the entertainment programmes and the upkeep of the playgrounds themselves.

Samira, aged 10 "I love playing a lot, but in the camp, we don't have any games. My friends and I play with mud or stones, and I haven't been to an amusement park for a long time because my father can't afford it."

Emergency Supplies and Community Kitchen

Lebanon - SAWA

From September 2023, a prolonged exchange of bombardments between Hezbollah in Lebanon and Israel caused chaos in Lebanon. In September 2024, Israel intensified its attacks, directly targeting Hezbollah members through exploding electronic devices and assassinating Hezbollah’s leader Hassan Nasrallah, before launching an intense air campaign across Lebanon and a ground invasion of the south of the country on 1 October. The offensive killed around 4,000 people (many of whom were civilians) and displaced 1.2 million . A ceasefire was announced on 27 November, 2024. This ceasefire has broadly held, although there are still regular attacks in southern Lebanon [9] .

In September 2024, we worked quickly with our partner, SAWA for Development & Aid, to see how we could help those fleeing the fighting, and worked on two programmes together, providing emergency supplies and a community kitchen.

With SAWA, we reached a total of 240 families, and a total of 1,200 people, providing essential supplies, hygiene kits and hot meals. Of those supported, 65% were children and 60% were women and girls. 15 of the families supported (100 people), were sheltered in our school and SAWA’s protection centres and 115 families (550 people) were sheltered in collective shelters in the Bekaa Valley.

Please see our January 2025 Programme Report for further detail [10].

Meals being prepared for displaced families.

Fundraising

The funds we have raised this year have allowed us to build on our efforts and set the groundwork for future growth.

Recognising the importance of sustainable income, we invested in growing our fundraising team. This has helped us diversify income sources, build donor and supporter relationships, and build long-term financial resilience. As Syria enters a new chapter, our fundraising efforts are more important than ever.

Beyond giving, you showed up for Syria in countless other ways. You ran marathons (and Triathlons), hosted music-athons , gathered friends for festive drinks and singalongs , and gave your time and talents to volunteer with us. You came to Action Syria Carols , sang with us, lit candles, and stood with us at times of reflection and hope. Every action—big or small—has helped us raise vital funds, increase awareness, and change lives for the better.

We can’t thank you enough. Your passion, creativity, and commitment continue to inspire us and drive everything we do. Whether through donations or simply showing up, your support makes our work possible. We’re especially thankful to The Folkington Trust , The Edenbeg Charitable Trust , the CHK Foundation , and the Piton Trust for their support and continued trust in our vision.

Festive drinks fundraiser for Action Syria.

Bristol, December 2024

Fundraising Campaigns and Partnerships

Action Syria Carols

(Previously Singing For Syrians)

Action Syria Carols returned to the beautiful setting of St Bartholomew the Great, welcoming over 500 people for an evening of music, readings, and community. Thanks to the incredible generosity of attendees—and those who gave online via our Match Funding Campaign—we raised over £80,000. We were joined by brilliant guests including Michael Morpurgo , Toby Jones , and Ambassador Romilly Weeks . Michael’s moving reading of The Singing Tree , a story of hope and humanity in the midst of conflict, resonated deeply as we reflected on the experiences of Syrians today.

A huge thank you to Pooky , our long-standing supporter, whose generosity helped make this event and campaign a success, and to every person who came, sang, gave, and stood with Syria on the night. Your support helped us raise vital funds and reminded us of the power of community in action.

Commercial Partnerships

We’re lucky to work with some brilliant businesses who have found creative ways to support our work. Our friends at The Slow Cyclist continued their generous support this year, not least through The Slow Table — a beautiful evening of food and stories hosted with The Grange, featuring a powerful conversation with chef and campaigner Imad Al Arnab. We also continued our partnership with Abel & Cole , whose support on MarmalAid helped us share our message (and our marmalade) with their fantastic community of customers. And we were thrilled to work with If Only If — donating a portion of profits from their Mother’s Day collection.

Action Syria Recipes

(Previously Syrian Kitchen Club)

Action Syria Recipes once again offered a delicious way to connect with Syrian culture and support our work. Our monthly recipe newsletter featured Middle Eastern

inspired dishes from our chef friends—alongside a curated playlist to cook along to. A new addition this year was our online archive, bringing all past recipes and even more culinary inspiration to subscribers' fingertips. Highlights included muhammara and wholewheat crackers with mastic from chef and Action Syria Ambassador Anissa Helou , and what might be one of the most comforting soups out there from chef Lucy Sally Sommer (@lucysallysommer). Thanks to all who subscribed, shared, and cooked.

Action Syria Suppers

(Previously Syrian Supper Club)

In 2024, marking a decade of our work, we gathered at Imad’s Syrian Kitchen for an evening of food, storytelling, and reflection on ten years of impact. It felt especially fitting to mark this milestone around the table. Our foundations were built on food— as a way to connect people, share Syrian culture, and raise vital funds. This supper club brought that full circle. Guests enjoyed a beautiful meal prepared by Imad Al Arnab , who graciously hosted the evening and shared with us his inspirational journey—from Damascus to London—and the inspiration behind every dish. A special thank you to Imad and his team for their generosity, and to everyone who joined us to celebrate this moment.

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The Action Syria
Team At Imad’s Syrian
Kitchen. 16
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Financial Review

The results for the year are shown on page 26 and onwards.

We generated income of £381,326 and incurred expenditure of £494,630 .

Reserves Policy

Action Syria ended the year with £113,102 in reserves, £113,102 of which is unrestricted.

At the year end the charity had sufficient reserves to cover any administrative costs in the short term.

Plans for Future Periods

The seismic shift that took place in Syria in late 2024, ending over 50 years of authoritarian rule, marks a significant turning point in Syria’s recent history. We are immensely proud of the work we have achieved since 2012, working with local partners to provide critical medical, educational, and emergency support to marginalised communities living with conflict. After 14 years of civil war, the path to recovery and rebuilding Syria is long and complex. Alongside the wave of hope and opportunity that this new phase brings, there are multiple challenges which continue to affect Syrian communities, not least access to quality education, medical care and services. Our commitment is to be a positive part of Syria’s new phase, working with our Syrian partners and friends in civil society to provide support wherever it is required most. We are here for as long as we are needed.

Following last year’s focus on increasing resource and reviewing our brand, the next phase of our strategy focusses on strengthening our income base to be more sustainable and more efficient, so we can continue to work with partners in the region and engage a broader audience in the UK. At the same time we will explore new partnerships in Syria, with local civil society organisations who are already rebuilding their country.

We are uniquely placed to act as a bridge between donors who wish to give to Syria and brilliant organisations operating on the ground. 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.

Yoghurt and food from the community kitchen established with SAWA for Development & Aid, for families displaced by fighting in Lebanon.

Bekaa Valley, Lebanon, November 2024

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18
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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, and our Policies. 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 organisations (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 organisations 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.

Singers at the 2023 Carol Service, St Bartholomew the Great, Clerkenwell.

Statement of Board of Trustees’ Responsibilities

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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 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 1 to 21 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 12 August 2025 and signed on its behalf by:

Alexandra Lopoukhine, 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.

Independent Examiner’s Report to the Board of Trustees of Action Syria Charitable Incorporated

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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 2025 set out on pages 26 to 39 .

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.

Basis of Independent Examiner’s Statement

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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.

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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

Bianca Permal FCA

For and on behalf of Dux Advisory Limited

Kennel Club House

Gatehouse Way Aylesbury Buckinghamshire HP19 8DB

Date: 15 September 2025

Financial Statements 25

Statement of financial activities

Action Syria

Annual report and financial statements Year ended 31 March 2025

Statement of Financial Activities

For the year ended 31 March 2025

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Unrestricted Restricted Total Total
Funds Funds Funds Funds
Year ended Year ended Year ended Year ended
31 Mar 2025 31 Mar 2025 31 Mar 2025 31 Mar 2024
Notes £ £ £ £
Income from:
Donations & legacies 2 290,688 56,747 347,435 417,441
Other trading activities 3 33,510 - 33,510 86,024
Investments 381 - 381 644
Total income 324,579 56,747 381,326 504,109
Expenditure on:
Raising funds 4 & 5 115,743 - 115,743 79,489
Charitable activities 4 & 6 322,140 56,747 378,887 579,552
Total expenditure 437,883 56,747 494,630 659,041
-
Net income/(expenditure) (113,304) (113,304) (154,932)
Transfer between funds 12 - - - -
Net movement in funds (113,304) - (113,304) (154,932)
Reconciliation of funds:
Total funds brought forward 12 & 13 226,406 - 226,406 381,338
Total funds carried forward 12 & 13 113,102 - 113,102 226,406
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*All income from investments was unrestricted as to use in the current and prior year.

The notes on pages 29 to 38 form part of the financial statements.

Balance sheet

Annual report and financial statements Year ended 31 March 2025

Action Syria

Balance Sheet

As at 31 March 2025

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Total funds Total funds
Notes 31 Mar 2025 31 Mar 2024
£ £ £ £
Fixed assets:
Tangible fixed assets 8 32 205
Current assets:
Debtors 9 6,147 15,072
Cash at bank and in hand 161,808 298,928
167,955 314,000
Creditors: amounts falling
due within one year 10 (54,885) (87,799)
Net current assets 113,070 226,201
Net assets 113,102 226,406
Funds of the charity
Restricted funds 12 & 13 - -
Unrestricted funds:
General funds 12 & 13 113,102 226,406
113,102 226,406
Total funds of the charity 113,102 226,406
----- End of picture text -----

Total funds of the charity

The notes on pages 29 to 38 form part of the financial statements.

The financial statements were approved and authorised for issue by the Board of Trustees on 12 August 2025 and signed on their behalf by:

Alexandra Lopoukhine

Chair of Trustees

Statement of cash flows

Action Syria Annual report and financial statements Year ended 31 March 2025

Statement of cash flows

For the year ended 31 March 2025

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Year ended Year ended
31 Mar 2025 31 Mar 2024
£ £ £ £
Cash flows from operating activities:
Net income/(expenditure) for period (as per SOFA) (113,304) (154,932)
Adjustments for:
Interest received (381) (644)
Depreciation 173 189
(Increase)/decrease in prepayments (1,575) (412)
(Increase)/decrease in rent deposit &
other debtors (250) 1,405
(Increase)/decrease in accrued
income 10,750 (10,750)
Increase/(decrease) in trade creditors (727) (1,199)
Increase/(decrease) in grants payable
to organisations (32,784) (69,899)
Increase/(decrease) in accruals 156 267
Increase/(decrease) in salary
control accounts 441 396
(24,197) (80,647)
Net cash used in operating activities (137,501) (235,579)
Cash flows from investing activities:
Interest received 381 644
Net cash used in investing activities 381 644
Net cash used in financing activities - -
Change in cash and cash equivalents in period (137,120) (234,935)
Cash and cash equivalents at the beginning
of the period 298,928 533,863
Cash and cash equivalents at the end of the period 161,808 298,928
Cash and cash equivalents:
Year ended Year ended
31 Mar 2025 31 Mar 2024
£ £
Cash in hand 161,808 298,928
161,808 298,928
----- End of picture text -----

The notes on pages 29 to 38 form part of the financial statements.

Notes to the financial statements

Action Syria Annual report and financial statements Year ended 31 March 2025

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 2025, 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 2025 and the results for the year ended on that date.

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.

Fund accounting

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.

Legacies are recognised in the statement of financial activities when there is entitlement, adequate probability and reliability of receipt and their value can be accurately measured. For both pecuniary and residuary legacies this is when probate has been granted and a reasonable estimate calculated for this income.

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

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.

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general

Notes to the financial statements

Action Syria Annual report and financial statements Year ended 31 March 2025

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.

Notes to the financial statements

Action Syria Annual report and financial statements Year ended 31 March 2025

2. Income from donations and legacies

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----- Start of picture text -----
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2025 31 Mar 2025 31 Mar 2025
£ £ £
Donations 154,438 8,747 163,185
Legacies 20,000 - 20,000
Grants 116,250 48,000 164,250
290,688 56,747 347,435
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
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3. Income from other trading activities

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----- Start of picture text -----
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2025 31 Mar 2025 31 Mar 2025
£ £ £
Fundraising events 33,510 - 33,510
33,510 - 33,510
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
----- End of picture text -----

Notes to the financial statements

Annual report and financial statements Year ended 31 March 2025

Action Syria

4. Total expenditure

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----- 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 2025 31 Mar 2025 31 Mar 2025 31 Mar 2025 31 Mar 2025
£ £ £ £ £
Raising funds - 16,724 67,462 31,557 115,743
Charitable activities 201,997 10,525 63,061 103,304 378,887
201,997 27,249 130,523 134,861 494,630
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
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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 2025 £ 48,520 13,333 53,516 19,492 134,861	Total costs Year ended 31 Mar 2024 £ 34,351 15,383 47,666 4,373 101,773

Notes to the financial statements

Action Syria Annual report and financial statements Year ended 31 March 2025

Governance costs consists of the following:

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Total Total
costs costs
Year ended Year ended
31 Mar 2025 31 Mar 2024
£ £
Independent examination 2,706 2,580
Insurance 2,386 1,793
Recruitment costs for new chair 14,400 -
19,492 4,373
Expenditure on raising funds
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2025 31 Mar 2025 31 Mar 2025
£ £ £
Other direct costs 16,724 - 16,724
Staff costs 67,462 - 67,462
Support costs 31,557 - 31,557
115,743 - 115,743
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
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5. Expenditure on raising funds

Notes to the financial statements

Action Syria Annual report and financial statements Year ended 31 March 2025

6. Expenditure on charitable activities

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----- Start of picture text -----
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2025 31 Mar 2025 31 Mar 2025
£ £ £
Grants to organisations 145,250 56,747 201,997
Other direct costs 10,525 - 10,525
Staff costs 63,061 - 63,061
Support costs 103,304 - 103,304
322,140 56,747 378,887
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
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7. Staff numbers and costs

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----- Start of picture text -----
Total Total
costs costs
Year ended Year ended
31 Mar 2025 31 Mar 2024
£ £
Gross salaries 163,544 117,092
Employer's NIC 10,928 5,510
Employer's pension 4,571 3,110
179,043 125,712
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The average headcount during the year was 5 persons (2024: 4 persons).

The total remuneration paid to key management personnel during the year was £62,498 (2024: £60,080).

No employee received employee benefits of more than £60,000 (2024: NIL).

Notes to the financial statements

Action Syria

Annual report and financial statements Year ended 31 March 2025

8. Tangible fixed assets

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----- Start of picture text -----
Computer
equipment Total
£ £
Cost
At 1 April 2024 1,780 1,780
At 31 March 2025 1,780 1,780
Depreciation
At 1 April 2024 1,575 1,575
Charge for year 173 173
At 31 March 2025 1,748 1,748
Net book value
At 1 April 2024 205 205
At 31 March 2025 32 32
Debtors
Total Total
Year ended Year ended
31 Mar 2025 31 Mar 2024
£ £
Prepayments 4,216 2,641
Rent deposit and other debtors 1,931 1,681
Accrued income - 10,750
6,147 15,072
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9. Debtors

10. Creditors – amounts falling due within one year

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----- Start of picture text -----
Total Total
Year ended Year ended
31 Mar 2025 31 Mar 2024
£ £
Trade creditors 1,545 2,272
Grants payable to organisations 47,413 80,197
Accruals 4,686 4,530
Pension control account 1,241 800
54,885 87,799
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Notes to the financial statements

Annual report and financial statements Year ended 31 March 2025

Action Syria

11. Grants payable

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----- Start of picture text -----
Total Total Total Total
funds funds funds funds
Year ended Year ended Year ended Year ended
31 Mar 2025 31 Mar 2025 31 Mar 2024 31 Mar 2024
£ £ £ £
Brought forward on 1 April 2024 80,197 150,096
Grants awarded in period 201,997 431,928
Net grants awarded 201,997 431,928
Paid in year (234,928) (501,376)
Exchange movement on non-GBP grants 147 (451)
Carried forward on 31 March 2025 47,413 80,197
----- End of picture text -----

Grants payable are due within the following time frames:

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----- Start of picture text -----
Total Total
funds funds
Year ended Year ended
31 Mar 2025 31 Mar 2024
£ £
Payable in less than one year 47,413 80,197
47,413 80,197
----- End of picture text -----

Notes to the financial statements

Action Syria

Annual report and financial statements Year ended 31 March 2025

12. Analysis of charity funds

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----- 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 2025 31 Mar 2025 31 Mar 2025 31 Mar 2025 31 Mar 2025
£ £ £ £ £
Unrestricted funds 226,406 324,579 (437,883) - 113,102
Restricted funds
Prosthetics - 2,000 (2,000) - -
SAWA - 54,747 (54,747) - -
Restricted funds - 56,747 (56,747) - -
Total funds 226,406 381,326 (494,630) - 113,102
----- End of picture text -----

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.

These funds were received to support our work with SAWA.

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----- 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.

Prism the Gift Fund

This grant was provided by Choose Love via Prism the Gift Fund to support work with a partner.

SAMS

These funds were received to support a grant committed in the prior year and so were offset against the original unrestricted commitment.

Notes to the financial statements

Action Syria

Annual report and financial statements Year ended 31 March 2025

13. Analysis of net assets

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----- Start of picture text -----
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2025 31 Mar 2025 31 Mar 2025
£ £ £
Fixed assets 32 - 32
Current assets 167,955 - 167,955
Current liabilities (54,885) - (54,885)
113,102 - 113,102
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 (2024: £NIL). One member of the Board of Trustees received £500 reimbursement of travel and subsistence expenses during the year (2024: one member totalling £500).

15. Related party transactions

During the year, there were no related party transactions (2024: £NIL) other than donations totalling £837 from four trustees.

16. Other financial commitments

At 31 March 2025, 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 2025 £ 8,366 3,736 12,102	Land and buildings Year ended 31 Mar 2024 £ 8,084 12,103 20,187