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2024-07-31-accounts

REGISTERED CHARITY NUMBER: 1156861

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2024

FOR

SIDQ FOUNDATION

S.D. Garner + Co Limited Chartered Certified Accountants 92 Station Lane Hornchurch Essex RM12 6LX

SIDQ FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2024

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 11
Detailed Statement of Financial Activities 12

SIDQ FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST JULY 2024

The trustees present their report with the financial statements of the charity for the year ended 31st July 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To relieve the needs of the poor, in particular, but not exclusively, Syrian refugees in Amman, Jordan by the provision of goods and equipment such as shelter, food, clothing, and cash. Also to financially assist students who have a high aptitude but do not have the funds to pursue higher education, thus bettering their future prospects.

Significant activities

The charity distributed its funds to help the people as follows:

Monthly payments are made to cover rent for refugee families that are for one reason or another incapacitated. Several orphan families are also on the list of the people we are able to help.

Sidq Foundation has a Partnership Agreement in place and is working with the Jordan Benefits Fund in the area of poverty alleviation. The Jordan Benefits Fund web site is ww.jordanbenefitsfund.com

Public benefit

The trustees have recognised the guidance in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives of the charity and when planning activities. The difference the charity makes for the public benefit is the furtherance of alleviating poverty.

Volunteers

Volunteers are an important resource in both our faith and community work. Volunteers are involved in most of our faith and community activities, and we have people and family members who regularly give up their time as volunteers.

All our trustees also give of their time freely. We encourage all members to be involved in voluntary activities and to share their skills with others.

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SIDQ FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST JULY 2024

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Sidq Foundation was registered in April 2014. The Trustees and our partners in Amman, Jordan have been collaborative, and we are very pleased that we are able to ease the suffering of the people in need by:

The predicament of many of the refugees in Jordan is that they are unable to work, or if they are working, the minimal wages they receive are not sufficient to lift them above poverty level or to feed a family.

Operational Update: Sidq Foundation

The Sidq Foundation was temporarily closed from 19th September 2023 to 1st February 2024 due to a temporary suspension in banking facilities. During this period, the charity did not receive any income, as donors were requested to cancel their standing orders while the organisation worked to update the account's identity and compliance information.

Following the successful completion of these updates, the account was reopened in February 2024, and donors were invited to re-establish their standing orders. We are pleased to report that regular payments to our beneficiaries in Amman, Jordan have now fully resumed, and the account balance remains in a strong and healthy position.

Planned Monitoring Visit - Sidq Foundation (July 2025)

The trustees have planned a visit to Amman, Jordan, on 24th July 2025 to meet with Sidq Foundation volunteers operating on the ground. The purpose of this visit is to observe and document the full process of fund distribution to beneficiaries, ensuring transparency and accountability at every stage.

We aim to record each phase of the process - from the collection of funds to final delivery to recipients - and will gather comprehensive supporting evidence, including:

  1. Stamped bank receipts as proof of funds withdrawal or transfer.

  2. Evidence of disbursement to beneficiaries, including:

  3. a) A clearly maintained log where beneficiaries sign against their name and the amount received.

b) Photographic and/or video documentation of beneficiaries receiving their funds (with consent), to support visual verification.

We also intend to meet some of the beneficiaries in person during the visit to further validate the process and collect feedback.

This monitoring activity aligns with best practice standards for charitable operations and reflects our commitment to transparency, ethical distribution, and rigorous record-keeping.

FINANCIAL REVIEW

Financial position

The surplus for the year is £32,104 (2023: £6,216 Deficit).

Reserves policy

The trustees consider that the reserves held are sufficient to continue the charities activity in future years. The trustees actively review the major risks which the charity faces on a regular basis and have also examined other operational and business risks faced by the charity. The trustees confirm that they have established systems to mitigate the significant risks.

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SIDQ FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST JULY 2024

FUTURE PLANS

Our future plans are to carry on with email campaigns to raise funds. We are confident that the community in UK will continue to support the charity as long as the refugees are in the need of support.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. The charity was registered on 30 April 2014 with the charity commission.

The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits. The trustees at the moment meet together as a body when and as required and are responsible for all decisions taken in relation to running the activities provided by the charity.

Induction and training of new trustees

Following appointment, new trustees will be introduced to their new role and are requested to familiarise themselves with contents of the trusts constitution and to the policies and procedures adopted by the charity. They are also requested to read a number of publications from the Charity Commission to ensure that they are aware of the scope of their responsibilities under the Charities Act.

The new trustees will work collectively with existing trustees assisting on activities and projects run by the charity, to attain maximum benefits for the charity.

Risk management

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to those risk, appropriate controls are in place to mitigate financial risks overseen by trustees.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1156861

Principal address

61 Somersby Gardens Ilford Essex IG4 5DY

Trustees

Mr A Abdulkhaliq Mr N A Rahman Mr R Ali

Independent Examiner

Jamal Arshad, FCCA S.D. Garner + Co Limited Chartered Certified Accountants 92 Station Lane Hornchurch Essex RM12 6LX

Page 3

SIDQ FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST JULY 2024

Approved by order of the board of trustees on 20th June 2025 and signed on its behalf by:

Mr R Ali - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SIDQ FOUNDATION

Independent examiner's report to the trustees of Sidq Foundation

I report to the charity trustees on my examination of the accounts of Sidq Foundation (the Trust) for the year ended 31st July 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

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:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. 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.

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.

Jamal Arshad, FCCA

S.D. Garner + Co Limited Chartered Certified Accountants 92 Station Lane Hornchurch Essex RM12 6LX

20th June 2025

Page 5

SIDQ FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST JULY 2024

2024
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
41,496
EXPENDITURE ON
Raising funds
11
Charitable activities
Charitable projects - Financial support
9,381
Other
-
Total
9,392
NET INCOME/(EXPENDITURE)
32,104
RECONCILIATION OF FUNDS
Total funds brought forward
12,894
TOTAL FUNDS CARRIED FORWARD
44,998
2023
Total
funds
£
41,649
306
45,905
1,654
47,865
(6,216)
19,110
12,894

The notes form part of these financial statements

Page 6

SIDQ FOUNDATION

BALANCE SHEET

31ST JULY 2024

2024 2023
Unrestricted Total
fund funds
Notes £ £
CURRENT ASSETS
Cash at bank 46,078 14,334
CREDITORS
Amounts falling due within one year 4 (1,080) (1,440)
NET CURRENT ASSETS 44,998 12,894
TOTAL ASSETS LESS CURRENT
LIABILITIES 44,998 12,894
NET ASSETS 44,998 12,894
FUNDS 5
Unrestricted funds 44,998 12,894
TOTAL FUNDS 44,998 12,894

The financial statements were approved by the Board of Trustees and authorised for issue on 20th June 2025 and were signed on its behalf by:

Mr R Ali - Trustee

The notes form part of these financial statements

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SIDQ FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st July 2024 nor for the year ended 31st July 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st July 2024 nor for the year ended 31st July 2023.

continued...

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SIDQ FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST JULY 2024

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 41,649
EXPENDITURE ON
Raising funds 306
Charitable activities
Charitable projects - Financial support 45,905
Other 1,654
Total 47,865
NET INCOME/(EXPENDITURE) (6,216)
RECONCILIATION OF FUNDS
Total funds brought forward 19,110
TOTAL FUNDS CARRIED FORWARD 12,894
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors 2024
£
1,080
2023
£
1,440
5. MOVEMENT IN FUNDS
At 1/8/23 Net
movement
in funds
At
31/7/24
Unrestricted funds £ £ £
General fund 12,894 32,104 44,998
TOTAL FUNDS 12,894 32,104 44,998

continued...

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SIDQ FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST JULY 2024

5. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 41,496 (9,392) 32,104
TOTAL FUNDS 41,496 (9,392) 32,104
Comparatives for movement in funds
Unrestricted funds At 1/8/22
£
Net
movement
in funds
£
At
31/7/23
£
General fund 19,110 (6,216) 12,894
TOTAL FUNDS 19,110 (6,216) 12,894
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 41,649 (47,865) (6,216)
TOTAL FUNDS 41,649 (47,865) (6,216)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds At 1/8/22
£
Net
movement
At
in funds
31/7/24
£
£
General fund 19,110 25,888
44,998
TOTAL FUNDS 19,110 25,888
44,998

continued...

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SIDQ FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST JULY 2024

5. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 83,145 (57,257) 25,888
TOTAL FUNDS 83,145 (57,257) 25,888

6. RELATED PARTY DISCLOSURES

During the year, Mr A Abdlkhaliq, a trustee, made a general donation of £90 to the charity.

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SIDQ FOUNDATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST JULY 2024

2024 2023
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 41,496
41,649
Total incoming resources 41,496
41,649
EXPENDITURE
Raising donations and legacies
Fund raising expenses 11
306
Charitable activities
Grants to individuals 8,257
45,905
Support costs
Finance
Bank charges 44
214
Governance costs
Accountancy and legal fees 1,080
1,440
Total resources expended 9,392
47,865
Net income/(expenditure) 32,104
(6,216)

This page does not form part of the statutory financial statements

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