REGIsfERED COMPANY.TrIUMBER: ￿615705 (Englfind and Walp5) REGIsfERED CHARrrY ￿l￿BEll. 1156537 Re￿rt of tknThistee4 Finandal Ststementi lor the YeAr Ended 31 July 2024 for LIA RELIEF TRLsr SKM Chanertyj Acctyjntants Pegasus House 5 Winck]ey C(￿rt M(x]ni Stred L4ncashire PRI 8BU LIA RELIKF TRUST Contents of the Flnanclai St*teJneDts FOR THE YEAR EhTIED31 JULY 2024 Page Report of theTrnstee4 Report of the Indepelldelli Audltorl 7 to 10 StatemeJLt of Fln8DclalAttI￿del Bal￿¢4 Shett 12 CA4h Flow StstemeDt 13 N￿e9 to the Cfilh Flow St*iemeDt 14 oies to the FlnAttelal St*tements 15 to 22 De¢￿d St￿*￿ent of FIll￿d￿ Aetlvltks 23 to 24 LIA REIIEF TRuKr Report of th¢ Tru$te¢s FOR THE YLIR LNDk.D 31 JLLY 21)24 Thc Iwstees who are also dircGtor5 of the charity for ibe purp￿8 of the C￿pani￿ Act 21Ih5, present their Jrw with th¢ fU)￿￿la1 5tat¢mmts of th¢ Charity for thc ycar cnded 31 July 2024. The trustees hav¢ aiknp1￿ th¢ prolrysions of Accounting and Reming ty ChArities: Stsiemeni of Rceommcndcd Practice applicablc to ¢harities preparing their accounts in accordancc ￿qth the Financiai Reporting Stand&d applieable in the UK and Rq)ublic of Ir¢land (FRS 1021 (effective l January 2019). OBJECTIVES AND ACTIvrrIES Objectlvu And ain Vis10 LL4 relief tru￿ is a g]L)bol charity working to trdnsfonn the lives of Fvle noi only fnm our Ic¢ai community in the U but a]50 frorn the p(K)rcst communities aTOUt)d ihe world. kn a charity irtforffted by brod Is18mi¢ vp]ue5. w¢ b¢liev¢ that I pu)pl¢ are tre4sures through whorn we can ill5pire ¥ new, brighw fuiure forall OUT communities and our wider world. The charitie5 ¢jb)￿liVeS are.. To relievc financial hardshi￿ distress and sJfferin8 among rwr wplq victim¥ of n*uTal atxl man-nth disBstCT3 and other people in nttd, by rne4ns of. bul not exclusively, making gr8nts or loans for providin8 or paying for item uipment. w.res and facilities includin8 the ulablishmutt of fcd banks for th¢ bencfit of th0￿ in i)e&l. To advance edueation for the benefit of the w, the unduwivileged the ￿b]le by means of. but not ¢x¢lusivdy, th¢ provision or the ￿9]stanCe in ihe provision of ￿llC8t10naj wuipment and ￿tIvitIe4 and th¢ provision of training and resources to schoolicachcrs ill ord¢r to enh￿¢ th¢L'r quality of reathin8. H¢alih To rcli¢v¢ si¢kn¢ss and to pre8eTve ￿1th Among the ptK)r. underpTivileguJ and p￿VIC in need by means of, but not exclusively, the pro¥isi(ffl or ￿lstanC¥ in the provision or he41th educ&ion and the assistance in the ff￿0r¢h of treatmcnts of disc&￿ for th¢ b¢n¢fii of those in need. E¢lL%lou8 'L'o lldvanee the reli8ion of IS1¥￿ by means of. eXcI￿￿1¥ely? prcKnotin8 the te&hings and tenets of Is]am, &ssihlancc in thc provi8ion of fa¢ilities for *'otship atyj Islwni¢ eAluc*i￿u in acwrdance with the tsxhings of the Quran and SutJn8h of the Prophcl Muhammad (PBLIH). Pag¢ I Rwrt ofthe Trnst¢¢s FOR THE YEAR ￿￿T)ED31 JULY 21124 OWEcfivES AND ACTIVITIES Significant •etiThTrties Th¢ charity continues to receive lugh and effective levels of donations from the public as shown by the siy)ifiegni intlux of donations rec¢iv¢d. The chaTtry provides rdicf alld exccutes dcveloprnent aid in di5a5tcr and conflict hii areas of the w￿ld. rtswlting in greater provisioD of ¢rnergqw aid to thc 8ggrieved rwpl¢ of the afflictcd are&s. The gr05s income tbi5 year a10t￿ of £3.9 mil. o)mpaErd to £2.8 mil l&st financial )rear (July 20231. The chartty continues to focus ott vdrioths proje¢ts and asd programme4 wo)*in8 alongsidt many renowna charitie8 QV¢T th¢ p&51 yw supporting ni* just cau5¢5 IrKaily but aglcA)ai level ls followg Country Syrla ISAfe ZoneJ) ProJeetw5ervt¢ Concrde shelters forthe di4)la¢ed Mo4ues for n¢w communities LJA Tcsidc]]ria] village for [ntern￿lY Disylaced Pccpk (]DPs)- undcrway PsyclKMhey8py clinic for childm affL%od by war And 5uff¢ring from tTauma Physiotherapy clinic fwehildren and pslult8 injuMI durin8 th¢ confli¢t htidic4bTrleatih SEKmWTships EdueatiiThl sponSOTships forchildren to attend xhool SrM)nsoring siudents io memorise the Qurfatt Di#ribulion of f(xxi pxks" to IDPS Focrfl Aid LebaDon (SyriAD Re￿lee￿) F(xNI Fcod Fmcks for Syrian ￿fugeeS bank provisiotL% Yeme Maical F(KxJ Aid of a malnourishmen¢ treatment Clinic Fsyxl pack distributiTh)s Bread f&tory wn50rthip Freshly preparcd hot meals forlDP8 Orphatt stM)nvship5 Sponsorsbips PalesdTr¢l GAza Medical He4lth/S8nitatiOll F(yJJ MedJ'cÉne wpplic5 to hnspitsis ProN'idin8 watcr de-5alinisation units F(KMI distri1￿111)n8 Frrshly pryarrd knt meals Provi$iorLS for iftar in Ramad Winierpxk%' c(MJtainin8 fvel, blankeLS, heaters etc. di&ribut￿ (o the n¢uly Livelih(KNJ pro)￿t- plantin801ivctrees to aid breadwiNiers earn a living for their families Ory)han W￿x5h[P5 Winter Aid Iw)m¢ Grntraion Swnsx)r5hips F(Mxl Aid F(xxl pack distributions Provisions for iftar in Ramadan Pn)viding a tMMK fatnily with GoAts to earn a livdiho(Kl -Goat milk be utilirf and wrplus milk can be sold to g¢ll￿￿e all income -F8milii% are taughi liow to IoDk ats the anima15 to ensure Succ￿￿[U1 reprt¥luctioii -Fa[ni]I￿ will bave long.(erm finan¢ia] security thThg the rtyrcMJLLCtion of thegodts Inei)m¢ Gene￿iOn B￿esh (Locals) Support for ￿{￿)[5 and madT Page 2 RELIEF TRUST Rtyort of the Trust FOR THE LNIIED 31 JULY 2024 O&IECTtVES AND ACTIVITIES M&trasab constsucticrt¥ providitig ]iteracy provigions to cbiidten Suppon tmams and students irt the madrtsahs knilt by tbc chartty 0￿h0n Sponsot31ups F(*¥J th'slributions Stjpport poor imams and scholars Frtshly Pr￿ar￿ hol ]nds Providiug diwibuiion to flDJd victims Bcot$ fvr life PrOj￿t -PTovid¢ a fen)dy with a ￿ Ne( Life Jackets and Trdinin8 Fcth Aid FiowKial Assistsnce Incom¢ Gen¢roDon BJngl8duh (Rolthigyi Refvgeel Edue*ion Sufftin8 *hLKils and madr&sahs Madr&sah CO[￿N¢t10￿ Providing liteTacy provisions to ckuldrtn Supporting Imam$ and 5tudrnts in thc m&truahs I￿lIt by ihc Clwity F(xMJ pack distributions Frc5hiy prepared meals Water wells th pthide acc¢ss to clean drithng water FCKKI Aid Water Indla Conffltufflion FAlucarion m￿lical Building fAtKption ¢¢ntT¢5 for Temole ¢ommunilias Otphan Srx)nVd)rships Providin8 medicina] suppli¢5 to hospilRIs Supplying ho4)itsts with mCdiC￿ 4uipmcnL venLi'atQTS ¢t¢. Foxl pack distribuiion8 Freshly pr¢paT¢d hot me¥]s Provifjicffls f(f iftar in Ramadan F¢xd packs to the vulnerablc and dderty forCOVID rela*d di(fi¢ul¢ies Whter weiLs wprovide a￿¢￿8 to clean thinking water F(￿¥1 Aid Aid In¢otne C*nertiOD Sewing Cl￿ lo cmw)wcr womcn from prKJr families Providing rickshaws for nules from ]XKJr fainili Goat ]niik ean bc utili¥ed. and suwlus mdk can be SAild Paklltsn Fwd Aid Water Aid Food assistance in Ratnadan Water wclls lo prowde to clean drinking water Winter pack5eontaining fuel. blankets, hethrs etc difjtributryl ro tbene¢dy Winter Helping th¢ hom¢less ihrough temÈy)rary tnm(xlatiQT4 c1(thI￿ and fo Unlted Ktngdom FIMNUShelt Hdping theearthquake victim5 with temporary n(￿tion and fixMI Morn¥co F(Kxi AidWint¢r Afgh￿l$¢an Fo(Ki Aid EL￿d Distsibutioll Page3 LL4 RELIEF TRUST Rwrtof the Trustees FOR THE YEAR EhTED 31 JULTr" 2024 FtNANCIAL REVIEW Finandal position During tl)e year the charity raised £3,940.968 (2023.. Q909,705) in direct from the s￿?1 public to cany out the p￿gramMe5 Ineritioned Hb)ve. the yearQ449,941 (2023: £2,707,413) was exwded on aid pmgrammes. The charity continuts to work elosely with a number of partner organisatsons in providing aid to thosc in necd an majority of thc above expenditure spMt with thtte parttttt0r8anl￿tioths. As $howrt ort page 11. £3,330,2￿ {20•3.. £2244,581) were restrictrd funds rnised for speeific projects. A percentage was T4i%d with no tes1rictions and has been ￿ for the administjxtive purpose of the etwity. The income tax recova3ble from Gift Al￿ continuu to provide the¢barity with ￿fficIe￿ funds to ¢xffu¢¢ its ¢harit8bl¢ objedlves. Reserves pollcy We aim lo utilise the fuNts ps is received wirhin a year of obtainin8 them. Revves are h¢ld fgr l¢xw-Itmi projccts and onding lo emeryencies and cat&8trophe At 31 July 2024, a large PTOPOrtion of the rcqervts eanD8rkryl for ongging long-t¢nn projects and it should not￿ that thc projects now bcing delil'ercd by the chaTiry are for a longer term period such as the orphan ￿ld education projects, constsuctl￿ water f￿111¢Ation d¢. whi¢h miuire r¢s¢ry¢8to ￿ hdd ov¢r4 longer puiod. The unrcsiricl¢d fund5 the charily holds is lo Cr￿re it h&$ suffieient reserves to tover ihe eosLS of monaging and administerin8 the charity for the following year. At the end of ea¢h fin¥ncid year the tru*¢a critically apprais¢ this level and trartsfcr any excas to whu¢ il is neeéed in termsof aid. STRucfuRE, GOVERNANCE AND MLYAGF.hlF. GuverJdTh¥ doeunieiit The churiiy is ¢onirolled by its goveming ￿umen4 a deal of tru￿ Wbd constilut¢5 a limiia ¢ompany, limited by guardnle¢. a5 d¢fin¢d by th¢ Companies Aci 2(kn. Rètrultment And Appolntthent of tThst¢ Currcntly* we are not adively I￿King lo aptM)int any ttew ￿. We currently have a full bc4Td of trwste4 and ￿1￿ fm is on lysuring that the existing team contiliU¢S to work eff￿tively ¢ogether to Sllpp￿ th¢ charitys goals 8nd long-ienn sliategy. W¢ gre fortunate to have a 8rcw of WIKJ briD8 a diverse r8n8e of expertise and skills, and w¢ Ar¢ Committ￿ to ensuring i￿￿ thar roles aThJ respo￿8]bIlItieS are [￿]Y en8a8ed with wr ch¥ity'$ ongoing neuts. That said, our tn15te¢ TttNilment PTc¢ess is ￿refullY considcred ar￿ (￿￿llr5 whrn ihere 15 p g4p or a wific skill set nccdcd 011 thc boariL in liftc with thc charitys evolving ￿rategy. orggni88tlonal structure The board ol'Tru.4ccs of the Charity are reS￿1b]e for the ¢bArirgs strategic (tir￿11¢￿. The iy)ard of Tru5¢ees tneet on t¢nnly b&818 lodi8CUSS th¢ activitie5 of the charity- Thcly)ard of trugcts is SUPF4)rted through the aid of volunteets WI￿ mana8e the dai]y of the elwity. Rtjated parti The Charity ha5 the followitig linked ehtiritie5 by vir￿COr ccromon tn￿￿. Ixicthter Islamic Academy (Cbarity No. 702652) The Lcicester Islamic Academy Trust (ctJarityNo. 1143373 iC4ymp8fLy No. 7595563) Report ofthe Trus1tt8 FOR THE IT.4R E￿￿ED 31 JULY 2024 REFEREYCE AND ADf*lLYISTRATf*E DETAllS Registered CompADy number 08615705 (Englalld and Wales) Reg15ttred Charlty number 1156537 Registered offlce 320 London lioad Leicester LE2 2PJ Tn￿t A Patos A Patel A.Mahomed M Sul¢man MH Mukadam M A Mftkadam H Sulcm8 I Desai Audltors SKM Chartered AecoyDt4nts Pegasus Hou 5 Winckley Coi Mount Sir¢c¢ Pre81on Lanc&shire PRI 8BU STATETrtF.r￿ OF TRU8TF.FS' RESPONSIBILMES The trusiw (who Are albo the dircciors of I.IA Relief Tn￿t for the pur(￿￿¢& of company lawl w¢ re8wnsible for preparing the Rcport of the Tr￿1¢¢$ And the financial sts¢¢ments in accordone¢ with applicable law Brwj United ltingdom Aecounting Standards IUni¢•J Kingdom G¢neraUy AccepW Acwinting Pra¢ti¢e Company law rffjuires the trnbiees to PTep8re financial statemwts ￿ each financial ye4r which giv¢ a Irue aixl fair vi¢w of ihe stale of affai￿ of the charitsble company and of the irKomitig resLNJTCeS 8nd application of resources, includtng the incom¢ an(t expendiiure, of the charitabl¢ c4)mpaoy for th* peri(d. tn prq>An'ng those fin￿cial b*atements, the trustees arr required to yelttt suitable acC￿nE1n8 poli¢iu and thcn apply Ihem CO]N￿ently. observ¢ the ffl¢¢h￿ and principle5 inthe Charity SORP; make judgement5 and estimalcs that aTe re&wnable aNI pruthxt,. prqmre th¢ fillancial st￿eMents on the going b￿18 unless it is inappropriate to prewJm¢ that the Charitable company will conlinii¢ in bu5in&& The trusteas are rcsponsiblc for kcrying pr￿￿ &cowihng ￿ordS wbich disc1￿¢ rea￿llable 2c¢uracy at any timc the fL]wicid posilioll of the charitable company and to tnable th¢m to ernsure that the financial ststern¢nts comply with the Compalli& Act 2006. They are also resKmible f(r saftguarditig tbe &55ets of the ¢haritsble company and hence for iaking T¢asonable stws for thc prevention and detettion of fraud and iriwilaritles. tn 50 far a5 the trustees atr aware: there is llo rel¢v4nt audit information of which ibe cbarttable ei)rnpany's audiioTS areu]]aware; alld th¢ tTU5tees hY4ve takell all #¢ps that tlKy ought ¢0 have taken to rnake themselves awafc of any ￿levant auilit inf0m￿li0n andto establish that the audiloTS ￿e awarr of infornjation. LIA RELIEFTRuKr Rwrt oftheTru$te¢s FOR ThE YEAR LITIED 31 JULY 24)24 AUDrroRS The auditor4 SKM Cbartcrees Acr 2(KJ6 and a)arits"es COMMI￿)￿n& data protc¢tion ond anii-bribery.. - we asscssd the extent of compli￿Ce with the 8T>d rcgulation5 id¢ntifieAI aiKJve thr￿j￿h makin8 thqUiri¢9 of managcmenl and inspttting corrcspondcnce where T¢ievant,' and - idenlifitd laws and r¢gulations were Communicat￿ within the audii team regularly and the team r¢mairt¢d 81¢rt 10 instanc¢s of non-compliance Thr￿ghOUt the audit. We assessed the suwibiliry of the fina￿la1 *alements to material miS￿*M￿L including obtsirrin8 an understanding of how frdud might wcur, by: - Inaking et)quirieg of manA8¢rn¢nl as to whete they CA)Asidertd thery w¥ suwtibility to fraud, their knowl￿8¢ of o¢lual. su.Tretr.Ld und allegcd fraud.. - wnsid¢xingthe internal controls in pl￿¢ to rniligate risks of fraud 8Th1 nOT￿p]lanCe with laws ￿ re8ulation5. To addreys the risk of fraud tltrou8h management bias and override of ¢ontro15. W¢: - perfomied an41y11￿ pr(Kedures to ideniify any wiusual <)r unexpeckd relationships; - inv¢slig4ted the rationaIe behind si8nificani or unv￿l ￿an￿dionS. In response 10 the risk of irwulariti¢S snd rth-complianee with iAws 4tKI regul￿10t￿ we designa proceduTes which included, bui werc noi limited to.. - 8greeing financial stataneni digclosureg to underlying sUPWtin8 d(*umta¢i - readin8 the minutes of meetings of those ¢horga with governance: - enquiring of mlnagemellt ￿ to actua] and wtential liti891ion and claimy. Material mis51atements that ari8e due to fTrLtd can be harder to thtert thsn tha¢ arise from error ￿ they may involve deliberate ¢onc¢alment or collusio This de￿n￿lOn forrnswt of OUT audilorfs rep(Yt. As part of an audit in ¥wrdance with ISA8 (UKA w¢ ¢X¢fCiS¢ PTofe85i(mal iudgem&)t E￿intain professional ¢pti¢ism throughout the audit. We al￿.. Identify and &sess th¢ risk5 of material mithtatcmcnt of thc fiDw¢ial due ￿ fi￿d or ¢￿T, design and perfomi audit procedurts rwive to thw risks, and obtain audit evidellce tbaL is Su￿11¢l¢nI and apprq?riate to provide a basis lor our opinion. Th¢ risk of d￿￿tIng a Materi￿ Mi￿ateM￿t resulting from frdud is ]llgher Ihall for one resultsng from errol, as fraud may Invol￿ collu5ithL fo￿ery. intentional OMI￿Ons, misrepresentations, or the override of internal Control. Obtain an understan(ling of interDai CODtrol relevatrt to the audit in ordcr to design audit pmwJuTes th&t a appropria￿ in the circumstsnce4 Th)t for Pur￿ of expressing all (yinion In ihe effwtlVen￿ of the dHrilable company's intemal control. Eyaluute the appropriaten￿$ of ￿clHIntjllg ￿11¢1￿ us¢d and the Tea￿nablents4 of xcouDtiDg astimates a[￿ related di5¢1oNures made by the tr￿￿e RE￿rt of thÈ l￿dePendent AuditOTS to the M¢mbers of LIA Re]ief I.Th￿t Conclude on the appropriateness of the t￿￿t¢s, usc of the going eoDCCrn b&sis of accounting an¢L bas￿ on the audit evidence oblaind whether a ￿aterIa] uncerwnty ex1￿ rtlated to cvcrt5 or CODditioDs that nay cast significant doubt on tile charitable companys ability lo Coniittue &$ a goiug eoncern. If we wnclude that a material Unce￿]ntY exists, w¢ are requir¢d lo draw attention in ReFQrt of the Indytthnt Audito￿ to the related disclosures in the financial 5tatemcnts or, if such disclO￿ra are iDadw< to modify ￿ qjinion. Our Conclusions arc based on the audit ¢vid¢nc¢ obtained up to the date of our Rcport of tht Independ￿1 Auditojx Howevtt, future events or condilioTh8 may cause the charitable companl5 to ceasc to con¢inue as a goiDg concern. Evaluate the oyerail pres¢ntaiio￿ stnthre and eon'.rni of the financi￿ s￿lem<￿',& including thc dI￿1￿5urcs and whether the financia] statemctlts repr￿ent the underlying transaetiotLS and events in 4 mann¢r that ￿lI1¢V68 fair presentation. We eorntnunicate with thos¢ ¢hargL71 with governance regaTdiD& arn¢)ng other matters the plannoj %ope and timing of Ihe audit and significant audii finding4 including any SI￿lfiCan[ defiCIe￿ie￿ in Intern￿ control that we identify during our audit. Use of report This repon is solely lo the charitsble eompanys rnember4 os a body, iti ￿cOrdanCe with Chapter 3 of Part 16 of the Compatties Act 2IX)6. Our pudit work has been ujthken so ihat we might slate to the chaJilab.'e eompanls m¢mbers those matters we are requir&1 io stst¢ to th¢m in an audi¢or¢ rewt and for no other purpose. To the fullest eXt￿t prrniittcd by law. we do not accepr or a8sume rw%ibility to anyon¢ i)th¢r than th¢ dwitablc wmpany and the charitable company's manbers a¥aWy. foT our audii worK for this or for the opinioTkS w¢ have f¢)rrned, Shamim UTn¢d (Scnior Statutory Authtor) for and gn b¢half of SKM Chartered Accountants Pe¥tL4WS House S Winckley Court Mounl Stre Prcston Lan¢&shiTe PRI 8BU Date.. Page 10 St&temertt of Fknantial A¢￿￿tIeS FOR THE ITAR EJDED31 JLIY 2024 2024 2023 Total fund5 fund rund funds INCOME AND EVDOIVMENfs FROM Dor￿[10￿$ and legacies 610,678 3J30,MI 3.940.968 2,909,705 Other in¢oine Total 610,678 3J30290 3.940,968 2,914,705 EXPENDI'fLRE ON Raising funds 12 101,875 I I4.I05 50,048 CharAtsble Attiviti Donatron5 211,722 2238219 2,449.941 2,707,413 2989 2.989 1,455 Total 227.IM)I 2J40.094 2,567.(P5 2.758.910 NF,T INCOME 383,677 990,196 l J73.873 155,789 RF.CONCILIA'fii)N OF FUYDS T{￿ funds brought forward 806249 1220,367 2,020.616 1,870,827 TOTAL FUNDS CARBJED FORWARD I,189,￿6 2210.563 3,400,489 2,026,616 The fom) part of these fLnaDGiai #atonetts Page li IIA RELJEF TRUST 31 JULY 21F24 2024 To 2023 Total nd fijlld FIXED ASSETS T8ngiblc wcts 6,067 6.067 2,955 CURREN[ ASSETS Debtors Inve5tm¢nts Cash at boJ]k 12 13 13.257 13.257 86210 349,949 1,597,387 ,178,350 2210,563 3,388,913 1,191.(y)7 2210,563 3.402,170 2,033,546 CREDITOILS Amounts falling due within one year 14 (7,748) (7.748) (9,885) NET CURR￿ ASSETS 1.183.859 2210,563 3,394.422 2.023,661 TOTAL ASSETS LESS CURREh7 LtAIJILJI'IES 1,189.926 2210,563 3,4￿,489 2,026,616 Nrf ASSETS 1,189.926 2210563 3,400,489 2,026.616 FUNDS Unrcstricted funds Re￿ricted fund 15 1,189,926 2.210.563 806,249 1,220,367 TOTAL FUNDS 3,400,489 2.026,616 These financi￿ sthtements have beett prw¢d LD accordallce with the rffovisl0￿ wlicable io dwitabl¢ ¢J)mpanies 5ubj¢cl to the S￿￿1 c{)￿panieS Tegirne. The financid statcmertts wtre 4yrov¢d by the of Ttu%ttts and authotixd for issue .. and were si8naJ on its behalf by.. on H Suleman. TNstee Thcnotfs fomi part ofth￿c fi#anciai ststements Page 12 LIA RELIEFTRusr C&5b Now StaterneDt FOR THE YEAR LNDED 31 JULY2024 2024 2023 Nth¢s Cush flows from operitlng activltks C&sh generaied from ol￿tionS Tax paid 1.447.678 82,227 2,688 Net cash provided by operating aetiiiti&s 1,447,678 84,915 C*sh flows from Invtttlng 4c¢hltl PuKhase of tangibl¢ fixul 8&sets Current Asset Investment (6,101) 349.949 (2,824) (249,949) N¢t ¢&sh PTovidoJ byl(used in) investing ￿7Villa￿ 343,848 1252.7731 trA eA$h #nd cash equlvalents the reportlnR period Cash ADd cajh ¢quIvalents #t th¢ beglnnlng of th• rtportinl perfod 1.791,526 {167,858) ,597,387 1,765,245 Cajh and etsh fqulvalents it the ettd of the reporttsg perlod 3,388,913 1,597J87 The llotts formpart 0fth￿ finanGial stataneDts Pagc 13 A RELIEF TRLST Notes to the Cash Flow StAtetnent FOR THE IEAR EE*T)ED 31 JULY 2024 REcOr4C￿lATION OF.YET INCOI¥IE TO NYfcAsH FLOW FROL¥I OPERATLYG AcfiviTIES 2024 2023 Net Income for the reporting period lag per the Sth¢ement of Flmnix ActlTrltles) AdJwtment$ for: Depr￿latIOn cbkrg<% Decrea￿{InCreaSC) ill debtors (tkcrca5cYlncrc￿ in crcditOTS 1,373,873 155,789 2,989 72,953 {2,137) 1,455 (78,831) 3,814 Net emsh prnfrqded by operatio 1,447,678 82227 ANALYSIS OFCUANGFS IN NET FUNDS At l/&Q3 Casb flow Ai 31n124 N¢t caih 1,597287 1.791,526 3,388,913 1.597.387 1.791,526 3,388,913 Llquld r¢soury¢J L)CPOSils inciudcd in cos Current &4Ct invesEments 349,949 (349,949) 349.949 (349,949) Tot81 1,947J36 1.441 J77 3,388.913 The fomj pwt ofihese fillanci81 statctneDts Page 14 LIA RELIEF TRUST Notes to the FlnAneiAI StAtemettts FOR THF, YLIR EliDED 31 JLIY 2024 AcCOu￿TING POLICIFS B&sis of preparin8 th¢ stAtements The finallcial statements of th¢ chan"iable co]npat]y. which is a public ￿er]t eniity under FRS 102, have been prepared in accordallce with the Cbarities SORP (FRS 102) 'Acwunting and Rqx)rting by Charities.. state￿ttnt of Recomm¢nded Practicc 8pplicable to charities preparing their accounts in accordattee with thc Fin&n¢iai Reporting StandaTd applicable irt Ihc UK Republic of treland (FRS 102) {effxtive l January 2019),, Financial Rewrting StaJ]dard 10? Tr Finartcial lie[￿]￿ S￿dard applicable in thc and Republic of Ireland, and the Compani¢s Act 2(K6. Th¢ financial Aatcmcnts have been ptrpa￿l utth thc hi*orico1 cost Convention. The Charity me¢ts the defmition of awblic entiry und¢rFRS 102. Assets and liabilitie5 are initially rwNseAI at hillor1￿] cog¢ or traJLsaetion v41u¢ unlc55 othenwise stated in the relevant ￿￿untIng policy not¢(s). The functional currency of the charity is collsidcrd to be pounds sterling bccause that is the currency of th¢ primary economic cnvirotuncnt in which ihe Charity Op￿t¢s. The finaneiai stal¢mcnts Are dso prssenlcd in pound5 St¢rlin& The amounts in the fin8nciAI are present&1 to the I￿areSt £1, unless oiherwisc stat￿. The prepardlion of the firw.¢ial staments in compliance with FRS 102 rtyuiTes the use of catain ￿ltiCal a¢counting estimAt¢4. li r4UIr￿ managallent to exwise judgemcni in 4ylying the chority's ac¢ounling policies. TheT¢ are no significant areas requiring Materi￿ judgements, ¥¢imares or &wmptions. Golng Colleern Thc '[ nLSteL% consider thai there ar¢ no marerial uneerttiinlie5 thi the c]iarit¥bl¢ company's ability to *l)ntinue &$ d 8oing wncern. Accordingly, t￿), Corttinue to *lopt the win8 toncern blsis li) p)reparing the financi 51aiements As Olltlined in the FIn￿CIal Rmryew. Kneome I tncoine is reco8rtls￿ in the sthiement of Financial Actiwtie5 once the charity hag entE￿¢Me￿it to the fund4 it Is probable that th¢ i￿Ome will iy rweived the 8m(MUJt be meagjred r¢liably. Dortatjo￿ Ind I￿￿e1e1. This wmprixs a]1 incoming resourccs from dLH)ations Collect￿1 directly or by volunte¢rs and incom¢ from fundrntsing cvents durin8 th¢ year. Gift Aid recovcrable under the Qift Aid Schemc 15 WO8nised where thcre is an entitlernent, ¢erlainty of rtteim 8nd tk amIx￿¢ can bc rncasured with sutYici¢nt reliability. Where a claiin for ryyment of ineom¢ hAS been or will be ma(k. such income is includcd in ihe debtors. atnounl if sull ￿re[Ved by the year end. Inv￿tM¢￿¢ Income: This compri￿5 income g¢neraled by cash on de￿Its held by ilie charity. Profit oll futttL4 hcld on dq)osil is included in thc SOFA whell ￿ely￿b]e and thc am￿nt con be measured rdiably,. t￿'S is nonnaily upon notification ofthe profit paid orpayable by tbe b￿k. The Yalu¢ of servicu proTrid¢d by voluDtCa5 is difficult to put a mon¢tary value ott and therefore has not becll inclutsi in accordance withthecharities SORP (FRS102). xperMii¢ure Liabilitirs are reeoBni5ed ￿ eKpellditu￿ as soon &$ there is a legal or constructive obligation committtng the charity to that txpcnditur4 it is p￿￿Jab]e a trdnsfcr of ttonomic benefits will k required in ￿ttleMent and th¢ alnount of the th dirwt ch￿l￿ble Page 15 ¢ODtillu¢d... LIA RELIEF TRU Notes to the FI￿￿￿¢1￿1 Statements-£ontinued FOR THE YL4R ENDED 31 JULY2024 ACCOUhT]f4G POLICtES- eoj)Ilrtued Expendlture expendiNre, g￿Trts payable and wptrt)rt cort8 rdatillg to these ¥tiviti¢s. Grants pS￿ble to oth¢r organisatlDns for relief projects are includoj in the SOFA whets appft)ved by the ttu#ees and agreed with the other organisation. Support t05ts: Support ¢<￿5 gTe th¢)s¢ fiujctions th* a&si* the work of thc charity but do Iiol dirKtly undertake charitable aciivities. Support cos¢s for a single activity are ailikuted to the pafiieular actii'ity where the cost rclates directly to that activity. Ilowevcr. Support C￿ thai ryresent tht SUPPDrt functions of mana8emenl. finance, human reS￿ree6, tr and supwt departments attributable to the management of the Charitys asset4 are allocated in PTOW)rtion to the type of chtiritsble activity durÉng the period. eosts have been allocated between cost of rdising funds and exp￿di￿re on chdritable X¢iviiie& The basis on which support cosls have been all(￿ted are set out in t)ok 6. Governance costs: Th¢s¢ 4T¢ th¢ •￿14[¢d th th¢ govfflww¢ arrangwts ofth¢ thaTity. Thcs¢ C05t5 are &$swiaicd with consti￿￿onal and *aluiory r4uirtments or.d include any eosts A$K￿lated with the strategic management of rhe charity's Activities. Governance swppon ar¢ ail¢K4ted on the b&sis of support Ictivilies provided on clear ly inte￿reted govemance matters. Grants offered 5ubjea to conditi￿￿ which have not been met at the ye4r end d*e are nrted as a cornmitment but not aCcrn￿ as expenditure. T4nglble fixed o*#ets D¢preciation is Provided at the following a￿rn￿ Nes in order ￿ wt]￿ off ￿ch Asse4 over its m[ma￿l use￿1 Office Equipm¢nl_ 330/0 RB Computer Equipment. 330/0 L Taxatlo The charity i5 cxempt from corporalion lax OD its charitable 8Ctivitie& Fund A¢coundD8 Uiir¢slrieted fuAtsthiued FOR TBE ITAR Ef*DED 31 JVLY 2 12. D£￿rORs. Amouyfs FALLING DUE wmuN ONE YEAR 2024 2023 Oth¢r d¢bt¢)rs 13,257 86,210 13. CURRENf ASSET INVESTMLYrs 2024 2023 Unli*¢d investsnents 349,949 14. CREDITORS: AMOUhTS FALLLYG DLE WITHtF4 UIYE YEAR 2024 2023 Trade ¢r¢dilor5 Swial security and other taxes Other crcditOTS Acctua15 and defetT¢d income A¢crued ex￿nseS 1.556 505 5,686 2,7(K) 627 5,280 I,277 7,748 9,885 15. MOVEMENT IN FLINDS Ner rnovemeni in funds At IWJJ 31n124 Unre5tr1cied fund¥ (seiierdl fund 806249 383.677 1,189.926 Rutrl¢ted funds Restricted Funds 1220J67 990,196 2,210,563 TOTAL FUNDS 2,096,616 1,373,873 3,400,489 Nel movcnent in futy4 included in thc above are ￿ follows.. IftLX)rnin8 Movement in funds expendul Unrestrlcted fvttds GcncJ3] fLLnd 610.678 (227,001) 383,677 Restrlrt¢d funds Kestricted E.un 3,330,290 (2,340,094) 990,196 TOTAL FUYDS 3,940,968 {2.567.095) 1,373,873 Pagc20 LIA REiJEFTRusr Notrs to the liDxncial Stat¢m¢nts- condnued FOR THE IEAR LSDkD 31 JLLY 21124 15. MOTrIMKNT LY FUNDS. ¢ontlnued COmp￿threS for movemettt All futsd8 Net moitm¢nt in fun4ts At 31nll3 At 118n2 Unrestrlcted funds Cyene]￿ fund 357.440 448,809 806,249 Re5tr1cted fllttdi R¢stiict¢d Funds 1313387 (293,020) 1,220,367 TOTAL b'UNDS 1,870.827 155,789 2,026,616 Comparaiive nd movement in in the alJov¢ are&% follows: tncomÉn8 Rtsoujre Movement in fund8 Unre#tri¢ted funds Getiet31 fund 670.124 (221,315) 448,809 Restr1¢t￿ funds RcQ."icid funds 2,244,581 (2.537,601) (293,020) TOTAL FUNDS 1914,705 12,758.916) 155,789 A eurrent yeaT 12 month5 and prior y¢ar 12 mL)nths combintyj p)sition is &8 follows.. Net movement in funds At 118r22 31n124 Unrt*trieted furtth Generni IUIKI 357,440 832.486 1,189.926 R￿tr1rfed funds Resrtricted Fund5 lJlJJ87 697,176 2,210,563 TOTAL FU￿Ts 1.870.827 1,529,662 3,4(Kl,489 Page21 colltinu￿... LIA RELJEF TRUST otes to the FI￿nC￿l StAteDJenty- ￿ntinUed FOR THE YEAR Kf*TIED 31 JULY 2024 Is. MOVEMENT ]N FUNTKS. ¢ontInued A (yjrrent year l2 mouths and PTiOf year 12 month combinal Aet movemeDt in futLd% in¢luded itt ¢he aF*)v¢ are as follows: Inu)rning R￿ur￿ Movemejii rwjrccs ￿pend￿j in fut)& Uurestricted thndl Genernl fund 1280.802 {448,316) 832.486 Restrlcted lund8 Restricted Fun&% 5J74,871 {4,877,695) 697.170 TOTAL FUNDS 6,855.673 (5,326.011) 1.529,662 io. RELATLD PARTY DISCLOSURES Tk Chwity ht8 th¢ following liDked ¢haities by wrtueof (xNnmon trusltts.. Iti¢¢Sl¢r Islami¢ Academy (Chariry No. 702652) Th¢ L¢ic¢ster Lslarni¢ kndemy Trusl (Charity No. 1143373 IG)mpthy No. 7595563) 17. FRC ETHICAL ￿ANDARD- PROVISIONS AVAILABLE FORSMALL E.YTrriES In eommon with many other businesses of our size and nature we use (wr ouditors to ￿1$1 with th¢ preparation of ihe financial thtements. Page 22 LIA REIJEF TRU Detsited StAtement of Financi￿ Actiwltle8 FOR THE IfAR LYDLD 31 JLLY 2024 2024 2023 DonAtIoL8 And legaei Donaiions Gjft aid 3.511,478 429,490 2,597,265 312.440 3,940,968 2.909.705 Other Reni Received Total Ineomins r¢Jouw 3.940.968 2,914,705 Raljlng donatlonj #nd Adv¢rti>ing Fundrai8ing Events Bank Charges t)eployment Costs 14,518 48.001 12.845 25,398 11,805 Sl.646 114,165 CharltAble a¢tlYltlp4 Wagcs Social secuThty P¢n¥ivns Rent In$ur4n¢e Li8ht and heat Tclcphon¢ Pos1age ond ¥tAtionory Sunthie5 OffL¢e Admin Costs Bank ChaTgc$ IT cO￿S Rcpairs and Maintenance Subscript10115 Training Grantsto itistitutioLs 141,029 2,775 1,365 86,784 937 14,775 77 77 A981 1,701 1246 2280 1,540 3,540 2,471 4,637 2.090 4.239 2,258 2.646 1,939 5,4L2 3,121 2,674 2233.550 2.537,601 2,431,353 2.666,038 Other Fixtu￿ and fittings OtTice equiprnent 1,762 1,227 BOO 655 2,989 1,455 This page (knxg t￿t fonn purt ofthe ststtllory fin￿l81 LIA REIJEF TRUST Detalled Statement ofFinan¢l41 Artlvltl¢g FOR THE YEAR LYDED 31 JULY 21n4 2024 2023 Support tosts Other Irayel & Subsistew¢ 23,655 Governance eoitl Auditors, remunerntion Accountancy Cottsuliattcy Fc 3,3 9,162 3.322 3.300 4.399 10,02L 15,784 17,720 Total r&8ources expend 1567,(Y)5 1758,916 Net Intome 1,373.873 155,789 This page n(rt fom) part Of ihestatutory financial 5tatcmenLs Page 24