RECISTERED COMP_4NI- NI.'I1BF.R: 08615705 {F.ngland and W21esl REGISTERED CHARITI. NUMBER: 11565.17 REPORTOFTHE TRUSTEES AND FINANCIAL ST ATEMEP*TS FOR THE YEAR ENDED 31ST JULY 2025 FOR LIA RELIEF TRLIST SKM C'lwicrcd Accounlants Pena5U5 House 5 14'inekIe￿ Couti Preston Lancashite PRI RBU LIA RELIEF TRUST COYTENTS OF THE FI)ANCIAL STATE.%IENTS FOR THE YEAR EP4DED31ST JULY 2025 Vage Report of the Trustees Report of the llldependent.4uditors 7 to 10 Statement of Flnaneial Aetlilties Balante Sbeet 12 Cash Flow Statement otes to the Cash Flo￿. Statement 14 r4otes to the FiThancial Staternent5 15 to 22 LJA RELIEF TRUST IRECISTERED NUMBER: 118615705 REPORT OFTHE TRLSTEES FOR THE I'EAR EhDED31ST JULY 2025 The Thslccs who arl also dirLclor5 of IhL chariiy for thc Pu￿￿￿5<￿ of Compinics Acl £lKJ6, prcscnl thcir rLporl with ihL fillanLial 5taletnents of the rhzrily" toi thE ytar ¢nded 3151 Juli. ?1)?5. Thr trusieES ha&e adopted the proN'1510ll5 of .4ccounlin¥ Re￿)rtin¥ by Charities.. Staiemeni of R¢commended Praeiice applicable ￿ chariiies preparing iheir accounts Jn accordance with the Financial RLPUrtlllg Sidiiddrd dppIiLdblL Ill thL UK dt￿ RLpublic of IrLldnd IFRS 10?) Icffictivc l Jdnudry 2019}. OBJEC.TIVES.4ND ACTIVITIES Obje£ti%'es gnd aims Vlsion LIA Relief Trust j5 a global charity dedicated to Iransforniinn the livts of Indi￿dUal5. both within local communities in the United Kingdom and in some of ihe mosi depri￿"t￿ LommLmLties ￿'t[1d%￿ld¢. Guided by oTretarLhing Islainic values, Ihe charily ieLognises the inh¢rent value of all people alld seeks io inspire a nx)re positi￿.e ajid sustait]able ￿tUre tor communili¢s aJKi society as a whole. Thc charitiLS objLctivcs Jrc.. Financial To rc5ieve financial haTdqhip, distrESS and sullering aTnong illdiN'iduali in need. including ihose affected b!, natural and rnan-made disasiers. rhrough acrivLiies including. but noi limited io. Ihe pro￿lS1On of grdnrs or loatts and the suppl5 or fiinding of items. cquipmLnt, 8crvieLS, faLiliti(3. Thjs I￿]UdL￿. whLr¢ appn)priat¢. th¢ ostablishm¢nt atsd suppon of fo()d bank% for thL bLIJLfit of thos£ in lleed. Eduf ational Toa ance educ&iion for ihe benefit of disadvanraged individuals and rhe wideT publi¢, including, twi limited io, the prL)vision of, ur assistanLc in thc proN'ibion of. LduLalional Lquipmcnt an41 activirics. as wcll as thc trdinin¥ and rcsourcillg of schoulicaLhcrs t enhanct Iht standard and tfftctiN'ene5s ol-ltachjng. Health ieve sickpess and preserve and prornole good healih arnong iDdividuals ill need. incliidillg ihe pwr and Underp￿VIleged, through aLtiviii¢s including. but not liinii¢d to. th¢ EMK)Yision of. or asSiStan¢L in the provisiun of, hLalth cducatitsn, and th< support of research into the treamieni ot diseases lor public benefit. REII an¢¢ ihe religion of Islam. including. bui noi limiied w. promorillg irs ieachings and prin¢ipl&8. and supponing rhe provision of faLilitics for worship and Islamic Lducarion, in accordancc with ￿le Icachings of thc Quran and thc Sunnah of the ProplK"t Muhajnmad (peace be upon him). Page I LJA RELIEF TRUST IRECISTERED NUMBER: 118615705 REPORT OFTHE TRLSTEES FOR THE I'EAR EhDED31ST JULY 2025 0￿ECTIVEs AND ACTIVITIES Significanl activitie5 Thc Ch￿rjIY bunlinuLb to rccLJvc hi¥h und cffccli¥c Icvcls uf suptK>rl und dvnali4>n* Ihc publii bhvwn by ihc bi¥TrJfict￿t intlux of donaiions received. The charit}, provides relief and execuies developmenr aid in disasier and confli¢t hii &reas of Ihe v'orld. rcsuliing in grcalLr proiision of cmcrgcni%' aid Lo ihL aggricvcd wplc of LhL" afflicicd artras. Tbc gross incomc this ycar was a loial ol'£4 Tnil, rornpared to £3.9 tnil last linancial S'ear lJuly 'I'hL Lhdritw LuntinuL% lu tULU% Lin varjuu% P￿jLL1.% did ryogrdmmts worki￿g dlungsMIL many tLnownLd LhdritlLS OVLr thL pd41 year supportino not just causes locally but on a global level as follo￿.5 Country Svria (Safe ZoThes) Proje¢t$lSenices ConsmJLlion Details Co￿Ttle shelters for the displaced Mosques for new comrnuniii Ll.4 resideiiiial killage for li)iemally Displaced People IIDPsl- undcrw'ay P5}chorherdPy clinic for childien affected by war and suffenng from Itauma Ph}.Nioihetapv rlinic for rhildr¢n and adults injuied duin8 the conflict Orphan spot]sot5hips Educational stx)nsoTships for ¢hildrert to attend school Spx)nsoring sludenis ¢0 memorise ihe Qur'an Di4ribution of food pacL% to IDPS (x%J a5SLsian¢e in Ramadan MedicaVHealth Sponsorship5 Fo(Kl Aid Lebanon (S)'rian Refu%ees) FOLMI Aid Food packs for STrTian re￿geeS F(xxl bank proi'isions Ytmen McdiLal Food Aid StK)nwrship of a malnourishmcnt trcatmcnt Llinic Fwd pack distributions Bread faciorj sw>nsorghip Fro¥hly prcparcd hot mcul% foT IDP Orphan sw)twrships s￿)nSorShips Palestine l GaT.a Medical HLalih..'5anitaiion Fo(NJ .Aid Medicine 5uEylies to hospita15 Pro%'idiu¥ watci dc-5alinisation units. F(M)d rock distributions Freshly prepartd hol meals Proi.i%ion% foT iftar in Ramadan Winier pa¢ks containing fuel, blankets, heaters eic. distributed to thc ntcdy Lii"elihood project- planlins olive trtt5 to aid brea￿￿'l￿ne[S earn a li&ing for their fainilies Oryhan sporn8ot%hip Wintcr Aid lJKome Genetaiion Sponsorship Malaivi Fo(Ml Aid Food P&ick diNiributions Pro￿510m8 for ifiar in Ramadan Prth'iding a p￿r rainily with to LArn a livc1lh￿d -Goat Tllilk can be utili5ed. and surplus Fnilk can be sold iu generdie dn iniuIti¢ -FJTnilic* ar¥ taught ly￿. to l()()k" itftcr thc animal% to ensure suctt$s￿l repr￿U¢ll0n -Fatnilics will have long-tertn financial Sciurity through the reproduction ot'd* goats I￿0ML GcnLfduon Bang13d¢sh (Lo¢g1$1 Education Supryort for scliools aiid madrdsa]L Madra5ah construclion. prDviding ￿teracY provision5 to Lhildrin Page 2 LJA RELIEF TRUST IRECISTERED NUMBER: 118615705 REPORT OFTHE TRLSTEES FOR THE I'EAR EhDED31ST JULY 2025 0￿ECTIVEs AND ACTIVITIES Supw)rt IrnaTn5 and Siudents In the Tnadra5ahs built by thc charilv 0￿han Srx)nsorships Trood pack dislributions Siw>port PL)or ymiim% Jnd ￿h￿lat Freshl), Prepared hoi meals Pro￿.]￿ng caih distribution lo t]￿d victims Boat5 for life project -prO￿lde a family wilh a BoaL Nei, Life Jackets and Trdinin¥ Fo(Ml Aid inancial Assisiance Incotnt Generdtion Baffigl#dt$h (Rohillgya Rtluge¢} F.ducarion Supwrfing sch(KTrls and math￿ah$ Madrdkth Lonsiruilion, providing litLrdLy pn)visions to children Supportin8 Imam9 and Sludenis in ihe madrasahs built by the Chanty Trood pack distribuiions Frc5hls prLpaicd hot ]ncal5' W*er wells 10 provide access io clean drinking waler F"(MMI Aid Waw Aid Indi Consirnciion Eduialion Icdical Building education c¢nires lor remote ¢(Trmmunities 0￿han Sp)nsorships PmN'idin¥ rncdicinal Suppli￿ ID hospitsl suppl5.ing hospithls ￿'1th rnedical eqllipmenL VLnii12tors ctc. Food pack disthburioDs Freshly prepared hoi meals Provision% fJr ifrdr in Ramadan (xxl patkg 10 the VLJlnetsble and elderly for COVID laiLd diffirultLeS Water ￿'ell$ 10 provide access to clean drinking water in sc￿.1￿￿ to CTn￿WCrWo￿cll from poi)r lamilic ProKiding ri"k'sha￿,S for males from p￿r families Goal n)ilk bL uiiliscd. and sllrplus milk Lan bL' sold to geneiale an income Fo(kd Aid Waler Aid Pakistan Food Aid Waler Aid Food in Ramadan W*er wells io provide accESS lo clean drinking waler Winter pack% coniainin¥ fucl, blankcts., hcatcfi Ctc disiribured to the needy w7n￿r Helping the knm¢less through temporary a¢¢tsmm(KJaiion, clothing, and food United Kingdom Foodlshelier Helping ihe earthquakc viclims wilh temporary accotnrnodatiDll and fo Morroco Fo￿1 Aidwintcr Afgh*nista Food Aid Food Pack Di5knbuTIO Page 3 LJA RELIEF TRUST IRECISTERED NUMBER: 118615705 REPORT OFTHE TRLSTEES FOR THE I'EAR EhDED31ST JULY 2025 FINATrICIAL REVIEW Financial FM)Sition Dullng Ihe J¢ar Ihe charity raised £4.0%1.261 (70?4.- £3,940,968) in direcl donalions frorn the general public to carry out the rThcntivncd aEK>vc. Duiin¥ th¢ yLxr £2,192 ?51 12014.. £?.449,94l I CXPLna¢d vn aid prV¥ra[nTllL￿. ThL charily ionlinuLS to work closLly with a number of parthcr organisaiions in pn)widing aid lo th05c in llccd and. tnajority of Ihc above expendituie waq Spent with thest partnei orgaT)isatiOTLS. A% shown 4)n pagL 11, £3,016,7YY {21124- L3,33U,2y(bi WLYL ttsifiLtLd funds" rdi%Ld lur %PLLifiL pfujLII%_ A perieniage was raised wilh no res¢ri¢iions and has been used for Ihe adm]"llLS¢raiive PU￿￿ts¢ of ihe ihariiy. The inLome lax re¢overabl¢ from Gift Aid. ¢ontit]u¢s to provide the charbty with sufficient thnds io ¢x¢£ute its chariLqbl¢ objectives. RLservcs policy We ain) ¢0 Ulilibe the funds as is received wilhin a year ofobiaining them. Resetves ate held for I0￿￿_tem) projects and responding io LtnLf¥LllLjL% dnd Ldl&strophLS. Ai 31 July 2025, a large proportion of ihe reserves were earmatked for on801rt8 loAg-Lerni projeLlS and it £hould be noted Ihat ihe projwt% now b¢in¥ dtliTr"Er¢d by the rhanty art for a longer teTm penod. surh 35 the otphan and ¢duration projects. ron¥trurtions, water facilitation eic. which ￿qu¢re res¢rv¢5 10 t¢ held oi'¢r a longer p¢riod. The unresiricted fun(ts the charitv holds is io ensure ihai It sufficierti reseTves to ¢oi'er the Costs of managirtg and administerirtg the Charit) for ihe following year. Al the end ofeach financial vear ihe irusiees ¢riii¢ally appraise this lel'el and iransfer any excess io whcrc li 1% nccdcd in tcrrn% of aid. STRUCTURE. GOVERNANCE AND MANAGEMENT GoYernin2 document Thc ihdritv 1% cnntrollcd by it% govcrning documcnt. a d￿d of trnst. and constitutcs a lirnitcd company. limited gudraiitcc. defitKd by the Companies Aci 2(KJ6. Recruitment •nd appointment •( new Iru5tees Currcntly? we arc noi aLtiVLly IIM)kinbT to 2PPOiJ]t any nLW trUStLCS. We turrenily have a full board of Irusiees. and our focus is on ensuring ihai the exisiing tram Loniinues io M'ork e￿¢￿]velY iogeiher to %upport thc ihdrity'% lpoals and lon¥-tcrni 4tratcgy. Wc (onu￿tl io habL a group of dLdiLJppliLdblc Idw. Our re5ponsibililie5 undei those standards art furthei desinbed the Auditors. respon51bJlities for the audit of the financial 51atemeTrts seLtion of our report. We are independeni of Ihe lh￿ilable colnpan) in ac¢oTdanit wilh the eihiial ￿qUire￿ne￿I5 ihai are relevani its our JuJil of the fin￿cial staiem¢iJt4 in the UK. includiti¥ the FRC'5 Ethical Sknr.LlanL and the provi%inns available for small entities. in the circumsiances Set out in note 16 to the financial staternents. and ￿'t have fiiifilled ollr other ethical responsibilities li) aLcoidanLc with thLsL IkquircmLTrts. WL bcliLvL that thc audil ¥vidcncc w< havL obtsinc4J is suffJ£iLnt and appiopiiaiL tu providL a basis *or OUT opinion. Conclusions relating to going conter In audilittg Ihe finanLi&l siatementb. we have concluded thai the trusieeg. use of the going concem basis of accounting in ihe prcpdrdtion of the t1￿cIal 4tstcmcntS 1% dppropriatc_ BasLd on rhc work wc hdVC pcrforn]cd, WL hal'l not idcntifiid anv maicrial unLCrtailltics rLlatin8 to LvLnts ur Londitiulls that, Individually OT ¢olleclively. may iasi signiliranl doubt on th¢ chantsble COTnpanv's ability io ¢onlinuE 3$ a going conccrn foT a wiod ofai leasl Iwelve months from wlien the financial sLatrmenis art authoristd for issue_ OUT Tesponsibilitics alld the responsibilities of the trustees with respeci to going concern are described in the relevani sections of this rL'POrt. Otber Tlie Irustees are responsible for the otheT information. The otheT inftsrniaiitrn comprises the infom13tion included in the Annual Report, oil)¢r than il)e finanlial siatements Jnd our ReFx)rt of the Indel￿den¢ Audiiorg thereon. OUT opinion on the financial stateTllent5 doe5 Ttol coyer the oiher information aT¥J. except lo the extent otheTwise explicitly 51aled i our rLport, w¢ dts not Lxpr¢ss any form tst &S>uranci conclusi￿ Ih¢r¢on. In connection wilh our audit of the financial staternenls. our res￿nsIbilitY is Lo read the other informalion and, in doing so, consider whcthcr Ihc othrr intiTriwndtioll is matfTiiencies or apparent maierial missiaienients, The are rLquirLd to dLtcrminc whcthcr thi5 ¥i%'cs fibc to a malcr￿[ mi5Staicmcnt in thc fiiancial ststcmcnts thcnisclvcs. If. bascd on thc work we have perforined, we conclude that there 15 a maierial Mis￿ateMent of this other information. we are required to report that fact. We have noiliing io report in ihis regard. OpiDions on other mallers prescribed by the Companies..ict 2006 In Our upinion, ba4cd thc w'uik iindLrtdkEll In thc Coll￿ ot thc aiLdit". the informaiion gii'en in Ihe of the Tnjsiees for ihe finartcial year for which ihe financial siaiernents are prepared is Lonsistcnt with thc financial statLmcnts' and the Report of tht Trustees has been prepared in accordance wilh applicable le¥al rquiremeTJts. Page 7 REPORT OF THE INDEPENDF.NT .*[TDITOILS TO THE ￿lEmBERs OF LI.4 RELIEF TRLST Matters on whieh arc required tts r¢port b). cxteption In the lighi of the knowledge Jlld understanding of the chanthble cornpany and lis environmeni obts1ned in the ¢ours¢ of ihe audit, we have nol idcnlifiLxi ]nalcrial tnisslatLmcnis' in thc Rcpori of ihL TruslCCS. We have noihing lo re￿rt in respeci ofihe following mallers where ibe Companie5 Aci 2(M16 r¢quire5 US to report lo you if. in our upiniun. adequate accounting records have not beev) kept retUTns adequak for our a￿lIt have ￿0t beell received frorn blanches noi visited by us: or the tinancial 5taiem¢nts are noi in a¥)reement with the aceounting records and returns., or eertain thsclosurts oltrustees, rtrnuntraiion speii".Itd by law are not made: or WL havc not rLcLivcd all thc intuimation dnd Lxplandtions w'c rcquiic foi oiii audil- or Ihe trustees were noi eniiiled io tske ad￿anthge of the small ¢ompanies exemption from the Tequiremeni 10 prepare a StraieLry¢ Repori or in prepaTing Ihe Rep)rl ofihe Tru51ees. Responsibilities of trustees As eKplaiii¢d niore tully in the Ststemeni of TnLst￿, Re5r￿J￿%1b]IIILts. Ihe tru%(e￿ {who are also the directo￿ of the charitable Lompany for the pllrp05es of compan}. lawl are responsible for the prepardiion of the financial siatemenls and for being satisfied that they givc a IruL Idir viLw, lind ltir SLILh intcrnal Lvllttvl ￿ thc IrustLLs ¢kicTminc is nLLcssary to cnablL thc prcparativn of tilla￿la1 siatemenis thai are free from material missthterneni. whether due io fraud or error. In pLparin¥ ihc financial statcmcnts.. thc trustco% arc rcspon4ible for charitablc comtianv'% ability to coiitynuc a going Clincem, disclosing. as applicable, mairers telaied io going concern and using ihe going concern basis of accounting unless ihe trustLXS Liihcr inicnd to liqllidatc thL charitablL Company or 10 cca5c opcfdtions. or havc no rcalisfic alicrnativc but to do so. Page 8 REPORT OF THE INDEPENDF.NT .*[TDITOILS TO THE ￿lEmBERs OF LI.4 RELIEF TRLST Our responsibilities for the #udit of the financial $tatcmcnts Our obje¢tives ar¢ io obiain reasonable assurance about whether the financial sthtements as a whole are free from marerial missiaicmLnl. whiihLr duL to fraud or crror, and io issul a Repon of thc IndLpLndcnt Audiiors Ihat includLh our opinion. Rcasonablc assurance is a hibFh level ol'&ssurance. bul is nt)t a guarant¢¢ thal an 3uth"I candurled in accordance with ISAf (UK) ￿711 always dctecl a inaitrial mi5blatem¢nt when li tAist5. Mii51aietnen¢s can arise from fraud or error and are consid¢red material if. individually or in thL dggrL¥diL, IhLy Lould rLdstsnably bL LXPLLILd tL? illflucnL￿ thc CLonomic dcti%ions of takLn un thc ba%is tsf thLSi finanLial stateThents. Irreg4]larities. including traud, are instances of ￿0￿ComplIance with laws and regulations We design procedures in line with our respoiisibilities, outlined abovt, to detect material misstatemellrs in resrttt of irregularitie& including frdlld. The exient io which our procedures are ¢8￿ble of deitxiing irregularities, including fraud is detailed l)elow.' Th¢ tng&geTnent partDer Ensur￿ that the engagernent leawn collectively had the appiopriate cotnpttence. capabiliti¢4 and %kill% to ideniify or re¢ogmize rttsn-compliance with applicable la￿,$ and regulaiions- WL idLnlifJed ihL laws and rcgLil21ions appliidbl. to thL cojnpany through discussions with trllslLLS and othcr inarna¥cmLnt, and from our comniercial kllowledge and experience of the charity" secior.. We fo¢used on speLific laws and iegulaiions ￿'h1th we considered nmy have a direLI maierial etrect on the financial siaiemenls or the n￿ratiOn4 af the company. including thc Charitieq Act )01 I: We assessed the txienl of compliance with the laws and re8￿[allonS liL￿tIrjtd atrf)ve through making enquiries of tnanagement. and IdcTrtifiLd laws IL¥ulatiuns WLTC COJtItDUniCatcd ￿'1th][L thc audir ILani [C￿uld[l￿. ihc tLam rcmaillcd alLrt lu instances of non-compliance througihout the audit. Wc a%%c&%cd thc.4u8ccpribility of ihc company'% financidl 5rd￿ments to matcrial mis%fdteincni, includinsTr obtainiiig an uiidcr%tanding of how fTaud Tnighi occur, by-. Making cn4uifiLS ol-managLlnLnt as to whL"rc they considerLd thLYC siisccptibilily to fraud, their knowlcdgL of actual, susptLtcd and alleu)ed traud; Considering the iniemal controls in place io miiigaie risks ol fraud and non-compliance with laws and regulations. To address the risk of fraud through managernent bias and oi'erride of conirols. ￿e.. PLrfotmLd atLalytiLal procLdurLS 10 idinrify, ilnusual or utlL.x￿C1ed rLldiionship& InvesiigTJted The r21ion&le behind Si&￿￿111¢¥nt or unusual transactions- In respon￿ to the ri%k of irre¥ularitics and non-compliance with lawl and regu￿tIon5, Wi dc8i¥ncil proccdurcs which includLd, bul wert not IiTnit¢d io.. AgrLLing finanLial stalLmeni disclosurcs to undLrlying supwkrting documeniation. Readiii&y the miiiutes of meetings of those ChargL￿ with governance- Enquiring ofmanagement as io aciual and poiential liiigaiion and claims. Maierial missratem¢nts ihai arise due io fraud Can be harder ￿ d¢￿t than ￿se ihai arise from e￿Or as ihey may involve deliberate conLLalmLni or Ll)IIusioD As pari of an aiidit in accordance wilh ISAS {UK). we exercise prolessional judgemeni and maintsin professional scepiicism throu¥hL)ui thL dudit. Il"L dlsu". Ideniifj and assess the risk5 of Tnaierial rnissialeTDent of th¢ financial statements. ￿'beth¢1 due to fraud or error. design alld perfortn audil proccdurLS rigponsive 10 Ihose risks and (*iaLn audil iN'idcn¢¢ thai is sulTILi¢ni and appropriaic 10 provide a basis for our opinion. The risk of noi detectin&￿ a maTrri21 mi5Stateinent resulting from fraud i5 higl)er than for nne resulting? from error. as fraiid may involve collllsion, forgery, inteniional omissions. misrepresentarions, or the 0￿errI{￿ of internal control. Obtain an undLr%t.4¥ 2.026.616 TOTAL FULYDS CARRIED FORWARD J IIY 798 5 095 983 3 400 489 The notes forni part of these fuk￿ClaI siatements Page 11 LJA RELIEF TRUST IRECISTERED NUMBER: 118615705 B.4LAP*CE SHEET 31ST JiJLI' 21b25 2024 Total fund UDrc51rLCLLxi rund RcsiriLicd fund Total fund5 Notes FIXED ASSETS Tan￿ble aS5eLs 4,61M 6.067 CURREiYT ASSETS DebtOTS Cash al bank 179.157 I J40.445 1.979.602 129,157 4.970 243 5.099.400 13.257 3 38S.913 3.402,170 3 119.798 3.119.798 CREDITORS Amounts falling due within one year 19,0211 (9,0211 {7.748) NET CURRENT ASSETS 970581 3,119 798 79 3.394.422 TOTAL ASSETS LESS CURRENT LIABILITIES 1.976.185 3.119.7911 3,400.489 NET ASSETS Tr"LLYDS Uni¢%triclcd fund Resiri¢ied funds TOTAL FUNDS 1976 185 3119798 3.400 489 14 .976.1115 3 119.798 5 09$ 983 1,1 ¥9.926 9.210.561 3 400 489 These financial siaiements have been prepared in accordance wilh the provisions applicable to cknritable Companies subject to the small companies regime. ThL linanLial statLmcnts wirL appn)ved by thi Boanl of Trustccs and authorised for issu¢ on 28th April 2026 and werL sigThcd on its behalf by.. H Suleinan- Trusiee The notes forni part of these fuk￿ClaI siatements Page 12 LIA RELIEF TRUST CASH FLOW. ST.4TEIIENT FOR THE I'EAR EhDED31ST JULY 2025 2024 Noics Casb tlows from operating *etivities Cash i)enernied from aperations Net cash pro¥Lded by operaiing a¢iiTrilies 1.447.(Tr78 1447.678 1483 627 Casb flows from investing aetii'ities Purchusc i)I'tsngiblc fiycd Current Ass¢t Ini'esiment NLt cash lu%cd inllpruvided by invcsting aLtiviiics 12,2971 349 949 343 848 97 c.ha￿ge in cash And cA$h eqiii*alents in the reporting period Cash And eash equivalents It the begillr]ing o(Ihe reporting period Cash and Cash equi&alents at the end of thL' fL'Pllrting PL'ri(Jd ] SSI J311 1,791,52¢> JJ811,913 1,597,387 4.970243 3,388,913 The notes forni part of these fuk￿ClaI siatements Page 13 LIA RELIEF TRUST OTES TO THE C.4SH FLOII.. STATENIENT FOR THE I'EAR EhDED31ST JiiLY 2025 RECONCILIATION OFNET IryCO.ME TO NETC.4SH FLOW FRO.%1 OPEILITING AcTI￿[TIEs 2025 2024 et irtcomc for thc rcportirtg ￿riod (As ptr tht SIMlem¢￿t of Financial Aetivities) Adjustments for: Deprecialion chargcs IlnLrca%ciidLLrca4c in (Irbior InLr¢asti'ldeLrEasel In LTeditors Nct cash proTridcd b). opcratlOn5 1.695,494 1.373.873 2,761) 111 S.900) 73 I S83 627 2.989 72,953 1447 678 ALNALYSIS OF CHANGES IP4 f*ET FUPIDS At 118124 Cash flow At 31n115 Net Cash C)3h ai bank 3 388.91J -lJ88.913 3.388 913 1 581.330 l 481J.10 30 4.970.Z43 4 970.24.7 4 970 243 Total The notes forni part of these fuk￿ClaI siatements Page 14 LIA RELIEF TRUST i%OTES TO THE FtNANCI.4L ST.4TEME%TS FOR THE I'EAR EhDED31ST JiiLY 2025 ACCOUtYTING POLICIES B3515 of prepaTing the fiDancial statements Thc finunLiul of IhL Chant￿bIl CVTtipunv, whiLh is a public iK-r]Lfit Lmlily undcT FRS 102. huvL bccn prLpaicd in accordance wilh the Charities SORP IFRS IO") 'Ac¢ourtling and Reporting by Chariiies= Siaiemeni of Recommended PraciiLL applicablL to chariiiis prcparing their accounis in accordanci wilh thc Financial Rcponillg Siandard applicable lll IhL UK and Republic of Jreland IFRS 10?) (¢tTecti￿C l JanuaTr !n191', Financial Reportinu Siandard IQ2 The Fin8ncial R¢poning Siandard applicable in Ihe UK and Republic of Ireland. and the Companies AL¢ 1006. The finan¢ial siateinen hAvL bLLn prLpdfLd undir thL his1()nL￿1 Lu%1 LonvLntiun_ The Charily Mee￿ ihe detiniiion of a public entily under FRS 102. A5seis and liabilities are initially recogni5td ai historical cost OT transaclion value unless otherwise staled in the relevant tiLLOUllting policy notcls). The funclional C￿rrencW of the charity is considtral ￿ be pounds slerling becaLLse ihal is Ilie LllrrenLy of tlit primary economic eni'iTDnment in M'hich the Charity operales. The flnancial statements are also presented in pound5 Sterling, The amounts Jn the fu￿n¢tal graiernenrs are presenied io nearesi £1. unless oihen4'ise siaied. The Preparation of the financial Statements in compliance with FRS 102 requires the use of certain critical acctsullting esiimaies. It also requires managetneni io exeriise judgemerti in applying ihe charity's aC￿OU￿Ling policies. There arc no %ignifiednt rcquiring matcrial judgcmcnis. tsiimaic% or issumptiorn4. Going Concern The TTU5¢ees coiisider thai there are maTerial uncertainijes aboui ihe ehariiable ¢ornpvany's abilitv io ¢Onlinue as a going conLiin. ALLordingly. Ihcy LontinuL to adtspi thc going LonLcrn basis lrt prtparin¥ IhL finaoLiLI %latixnenl% as OullinL￿ in thL Financial Review. All inLome is re¢ognised in ¢he Siaiernen¢ oc Financial A¢iiviiies once the ¢hari¢y has eniiilemen¢ io ihe funds, il is probable th￿t th= incomc will bc rccciN'cd and thc arnouni can bc Ine&%ured rcliably. Donatlolls #nd leg*eies- This compri8cs all incotning rcwurccs from donation% co11cctL￿ ditcct]y or by voluntcci8 incoine from fi]ndraising evenis during ih¢ vear. Gifi Aid recoverable under ihe Gifi Aid Scheme is recognised where thLrL is an Lnlit1L￿Cnl, Lcrtaillty of rccLiPi and thc ￿n0￿￿t can bc nicasllrcd with suffiiicni rLliabiliiy. WIILfL a ilaitn for Tepavmenl ot. Income h35 been or will be made, S￿h incoTne is included In the debtor5 amount if still not received by the year end. InTr'estmeDt income: This comprises Incon￿ generaied by cash on deposils held b). the charil).. Profil on fllnds held on dcposit 1% inrludcd in thc SOFA whcn rcrciyablc and thc atnouni can bc mca%urcd rcliably." this 14 nomially upon rLOtificatio of Ihe profji paid or payable by the bank. The value of serviee5 provided by volunteer5 is difficult to pui a monelary value on and therefore lias not been included in accordance wilh ihe C'harities SORP (FRS1021. Expenditure Liabiliiicts arc rcco¥niscd cxpctmlihjrc as thifc i% d icyl or constructivc obli¥ation coniinittin¥ thc Lhdrity to that expelldiiuie. Il i) probable ihai a Iiansfer of economi¢ benefits will be required in setiltTMtnl and the amount of ihe obligation can bc mLasufLd rLliably. Ex￿ndit￿ri is aicounted fLY on an aLiruals basis. Expendiiur¢ is Llds5ifi¢(l Un¢j￿ Ihe followin¥ dLliVily hwddiD¥s'. Charitable aftiviiie5: C.'osts 8ssociaLed wilh ihe provision of emergency relief. de%'elopment and longer ierm rehabiliialion programme% as=labordtcd on in thc TruslCLS Rcpon. Thvtc includc both dircci chdtitdblc expenditure, grants payable supporf cos¢s relating io ihese actiwilies. Granis pas'able io other organisaiions for relief projLcts arc includcd in thc SOFA wh¢n appmvc(I by che trust¥iS and aglecil w'ith thL Other organisation. Page 15 continued... LIA RELIEF TRUST NOTES TO THE FIN.4NCI.4L ST.4TEMENTS- cothtinutd FOR THE I'EAR EhDED31ST JiiLY 2025 ACCOUtYTING POLICIES- co•tinued Expenditure Support tosts- Support Costs arc Ihosc funclions that a￿￿15¢ Ihkn work of Ihc chanly but do not dirccily undcrtakc Ch￿tabIC a¢11viiies. Support cosis for a single a¢tiYily ale alloiaied to ihe particular aciiviiy ￿,here the cosi relaies directly 10 ihai dLliVily. HtswLILr, SiippJrt Lo%iS ihdt rLprc4cni the sllptM)n ￿nL110￿￿ of nidlldgLmcnt, f￿anLe. human rc%ourLL%. IT dnd 5llPPOrt dtpartments attributsble to ihe managemeni of rhe ChaTitV'5 355ets. aTe allocated in proponion to the type of ch3riiablL activlly during th¢ period. Thcsc costs havu b¢in allocai¢d l)Ciwc¢n cosi of raising funds and cxpcndiiurl on chantable activities. I'he b&sis on Mthich sUp￿rt ¢051s have been all(*ated a￿ Set Oul In note 6. GoTr'crrt#nec costs: Thtse are the costs a550ciaied ￿1th the governance arrangements of the chaTity. These cost8 are associated wilh ¢onsiiiiilional and staiutory requiremenis and include any costs associaied wilh the *irategic tnanagemeni ol thi Lhdrity's dLtivitlL%. GovLrnatKL %uppon LOSt% arc alloidtcd on Ihc b>]sis Jf %upwrt activitiLs provided on ck.drlv ini¢rpwet¢d goV￿nance matters. Grants oftered bubject ta ¢onditiorts which have noi been mei ai the yearend date are n()ied &$ a commitment but not a¢¢rued as eXp￿￿dItUre. TanKiblp fixed a55etS DiprLLi4tivn 1% proi'idld at th¢ fullvwing iLnJJual ralth in vrdLY tu writ¢ uff ¢I￿h ¢1%S¢t (Ivir its ¢%tittJdt¢xl u%¢ful lifL. Offi¢e bquipmeni- 130/Tr RY Computcr E4IILpniciit- 331* RB TaAaliort The charity is exempi from corporation w on its charitsble ￿livIties. Fund *ccountiwg Unresiri¢¢ed lunds can be used in ac¢ordance wilh ihe chariiable obje¢tivu ai the dIsC￿li0n ofthe irustees. Resti'icted fimd5 can onl) be ll5ed for parttcular restricted purp)5es withl'n the objects of the charity- Restrictions arise when spcLifiid by thL donor 01 whcn tU[￿S ws= Incoming resour¢L% ResouTces expended Movement in lunth Unrestricted funds Gcncral flind 1,034,463 1248,2041 786,259 Restrlcted fllnds R¢sti"i¢t¢d Fun 3,010,798 (2.107.>631 I'OTAI. bUNDS 4051 ?61 2 J45.7671 1695 494 Comparatives for movement in TuDds Nei movement In furtds At 3117124 Ai 118123 Unrestricted fund$ GLnLral fund ¥06,249 383,677 ,1 ¥9,926 Rt$trleted funds Restricted Funds 1.220,367 990.196 2.210.56.3 TOTAL FUNDS ?.020616 1.)73 873 3 400 489 Page 20 continued... LIA RELIEF TRUST NOTES TO THE FIN.4NCI.4L ST.4TEMENTS- cothtinutd FOR THE I'EAR EhDED31ST JiiLY 2025 14. MOVEMENT IN FUNDS- continued CoTnparaliv¢ n¢1 movenient In fund$. In¢lud¢d In the above are as follow$'. Incoming Resources eXpe￿Ied Movement in fun Unrestricted funds CiLnLrdl lund 61U,671£ (227,Wl I 3x3,677 Reytrietcd I'urtds Restricted Funth 3.330,•90 {2.340.0941 990,196 TOTAI, FUNDS 1377 873 A ¢unYnt year 12 months and prior year 12 months combined ￿￿llIon is as lollows.. Nct nioi'ement in funds Ai 3117125 At 118123 Unrestricted funds G¢￿tT31 lund 806249 .169,936 1,976,185 Restricted funds Resitiuted Fun 1.220.-167 1,899,431 3,119,798 TOTAL FUNDS 2.076616 1 069 367 5 09$ 98_1 A cunrni year 12 monihs and prior year 12 months combined nei tnovemeni in funds. included in the above are as follows.. R¢sourr¢5 cxpe￿lCd Mov¢ii)¢tit in fLLnd rcsourccs Unrestritted funds Gencral tund I,￿5,141 (475,2051 1,169,936 Re$trieted furtds Resinvted Funds 6,147,088 {4.447.6571 1,899,431 TOTAL FIILYDS 7 229 4 922 *621 3 06Q 3(77 Page21 continued... LIA RELIEF TRUST NOTES TO THE FIN.4NCI.4L ST.4TEMENTS- cothtinutd FOR THE I'EAR EhDED31ST JiiLY 2025 15. RELATED PARTY DISCLOSURES The Chanty has the following linked chanties by wirtu¢ of ¢otnmon Illjsiees". Leicester Islami¢ A¢ademy (Charity No. 7026521 Thc LcLLCStrr l%laTlliL Aciiikmy Trust {Chatity NL?. 1143373 1 Cownpdny No. 75954631 A loan balance of £b7.(J)U has bttn given lo Leictsier Islamjc Acadejny. .1 he balance is considered ￿COWer￿blt and is expected ta be repaid in due COUTSf. 16. FRC ETHICAL STANDARD- PROfv'1510NS AVAILABLE FOR SMALL ENTITIES In ioininvn w'ith othcr businL%sLs of our sizc %Lnd naturc wc our auditor% to with thc PTcparutiotL uf thc rinancial siaiemenis. Page 22 This document was delivered using electronic communications and authenticated in accordance with the registrar's rules relating to electronic form, authentication and manner of delivery under section 1072 of the Companies Act 2006.