# **GLOBAL HUMANITARIAN RELIEF FOUNDATION** **G.H.R.F.** # **REPORT AND ACCOUNTS** **FOR THE YEAR 1[ST] SEPTEMBER 2021 TO 31[ST] AUGUST 2022** **(CHARITY NO: 1158288)** ## **GLOBAL HUMANITARIAN RELIEF FOUNDATION (G.H.R.F.) REPORT AND ACCOUNTS FOR THE YEAR 1[ST] SEPTEMBER 2021 TO 31[ST] AUGUST 2022** ## **REFERENCE AND ADMINISTRATIVE DETAILS** **TRUSTEES** **Tahir M. Begg Hanif Ismail Ashtaq Arain Misba Mansoor** **(Chairman) (Trustee) (Trustee) (Trustee)** **REGISTERED OFFICE** **24 Church Road CRYSTAL PALACE LONDON SE19 2ET** **CHARITY NUMBER** **1158288 (O.I.C.)** ## **INDEPENDENT EXAMINER** **Mr. A. Ashraf FCCA** **Al-Baraka Limited - Chartered Certified Accountants The Porter Building 1 Brunel Way 2[nd] Floor Spaces SLOUGH SL1 1FQ** **BANKERS** **Barclays Bank Sort code: 20 94 67 Account no: 33950786 IBAN: GB21 BUKB 2094 6733 9507 86** **1** ## **GLOBAL HUMANITARIAN RELIEF FOUNDATION (G.H.R.F) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st AUGUST 2022 (CHARITY NO: 1158288)** The Trustees of the charity for the purposes of the companies Act 2016 present their report with the financial statements of the charity for the year ended 31[st] August 2022. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in March 2005. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document (O.I.C). ## **Risk management** The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The charity’s objectives are as follows:- - The advancement for the benefit of the public - Provision of facilities for clean water , housing - The advancement of health through the provision of medical care and services - The provision of education skills and training , and interest micro finance grants - Poverty and emergency relief to the poor and needy anywhere in the world There have been no changes to these objectives during the year. GHRF hopes to continue to support vulnerable people by collecting donations from supporters and using these funds in a transparent and efficient manner for the beneficiaries. ## **FINANCIAL REVIEW** ## **Funds in surplus** The charity received donations and gift aid of £ 212,302 during the year (2021 - £ 190,488). The total spent on projects and grants was £ 203,337 (2021 £ 184,419) which includes overheads of £ 8,465 (2021 - £ 4,821). The charity has total surplus funds of £ 47,495 of which £ 33,262 are unrestricted funds. Approved by order of the board of Trustees on 7th February 2023 and signed on its behalf by: ……………………….. **TAHIR M. BEGG** - - Chairman **2** ## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES GLOBAL HUMANITARIAN RELIEF FOUNDATION (G.H.R.F) FOR THE YEAR ENDED 31[ST] AUGUST 2022** ## **(CHARITY NO: 1158288)** I report to the trustees on my examination of the financial statements of G.H.R.F. (the charity) for the year ended 31[st] August 2022. ## **Responsibility and basis of report** As the trustees of the charity you are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under Section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required. I report in respect of my examination of the charity’s account as carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Basis of Independent examiner’s report** My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity 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 you as 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 statements below. ## **Independent examiner’s statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:- - 1) Accounting records were not kept in respect of the charity as required by section 386 and 387 of the Companies Act 2006; or - 2) The financial statements do not accord with those records; or - 3) The financial statements do not comply with the accounting requirements of section 394 and 395 of the Companies Act 2006 Act 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; or - 4) The financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102). 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. Independent Examiner Mr. A. Ashraf FCCA Al-Baraka Limited - Chartered Certified Accountants The Porter Building 1 Brunel Way, 2[nd] Floor Spaces SLOUGH SL1 1FQ Date: 7th February 2023 **3** ## **GLOBAL HUMANITARIAN RELIEF FOUNDATION (G.H.R.F) STATEMENT OF FINANCIAL ACTIVITIES INCOME AND EXPENDITURE FOR THE YEAR 1[ST ] SEPTEMBER 2021 TO 31[ST] AUGUST 2022** |||||**Total**|**Total**| |---|---|---|---|---|---| |||**Unrestricted**|**Restricted**|**Year to**|**Year to**| ||**Note**|**Funds**|**Funds**|**31.8.22**|**31.8.21**| |||£|£|£|£| |**INCOMING RESOURCES**|||||| |Education and Vocational Training||-|**23,690**|**23,690**|**23,550**| |Health and Medical||-|**14,270**|**14,270**|**17,763**| |Poverty Relief|||**76,358**|**76,358**|**45,002**
| |Mosque Project and house build||**-**|**33,102**|**33,102**|**34,015**| |Water Aid Projects||-|**17,738**|**17,738**|**24,280**| |Zakat / Sadaqa funds & emergency||-|**42,374**|**42,374**|**23,922**| |UK Soup Kitchen & Food Bank||-|**510**|**510**|**3,320**| |General funds – Gift Aid||**4,260**|**-**|**4,260**|**18,636**| |||_____|_______|_______|_______| |**TOTAL INCOMING RESOURCES**||**4,260**|**208,042**|**212,302**|**190,488**| |||=====|=======|=======|=======| |**PROJECT COSTS**
|||||| |Education, Training & support projects|||**23,675**|**23,675**|**22,525**| |Health and Medical|||**22,205**|**22,205**|**27,007**| |Poverty relief|||**70,294**|**70,294**|**59,296**| |Water Aid projects|||**20,623**|**20,623**|**18,290**| |Emergency relief|||**21,695**|**21,695**|**9,980**| |Masjid Project build & house build|||**36,380**|**36,380**|**32,500**| |Islamic Micro Finance||**-**|**-**|**-**|**10,000**| |||**____**|**_______**|**_______**|**_______**| |||**-**|**194,872**|**194,872**|**179,598**| |||**====**|**=======**|**=======**|**=======**| |
**OTHER EXPENDITURE**
|||||| |Fund raising costs – Promotion/Events||**4,600**|**-**|**4,600**|**839**| |Other costs – Bank fees/website/printing||**3,865**|**-**|**3,865**|**3,982**| |||**______**|**_______**|**________**|**_______**| |**TOTAL EXPENDITURE**||**( 8,465)**|**( 194,872)**|**( 203,337)**|**(184,419)**| |||======|=======|=======|=======| |**NET SURPLUS / (DEFICIT) FOR THE YEAR**||**( 4,205)**|**13,170**|**8,956**|**6,060**| |||======|=======|=======|=======| |Balance b/fwd 1.9.21||**37,467**|**1,064**|**38,531**|**32,462**| |||**______**|**_______**|**_______**|**_______**| |**TOTAL C/FWD 31.8.22**||**£ 33,262 £ 14,234 £ 47,496 £**|||**38,531**| |||**======**|**=======**|**=======**|**======**| **4** ## **GLOBAL HUMANITARIAN RELIEF FOUNDATION (G.H.R.F) BALANCE SHEET AS AT 31[ST] AUGUST 2022** |**Notes**
**CURRENT ASSETS**
Debtors and prepayments
Cash at bank and in hand
**TOTAL**
**CREDITORS amounts falling**
**Due within one year**

**TOTAL ASSSETS LESS**
**CURRENT LIABILITIES**
**FUNDS OF THE CHARITY**
Unrestricted
Restricted
**TOTAL FUNDS C/FWD 31.8.2022 £**|**31.08.22**
**Unrestricted**

**£**

-

33,262

______

33,262

---------

**-**

**______**

33,262

=====

33,262

-

______

**33,262**
**£**
**=====**
|**31.08.22**
**Restricted**

**£**
-
41,763
______
41,763
-------
(27,529)
**______**
14,234
======
-
14,234
______
**14,234**
**=====**|**31.8.22**
**Total funds**
**£**
-
75,025
______
75,025
----------
(27,529)
**______**
47,496
======
33,262
14,234
______
**£ 47,496**
**=====**|**31.8.21**
**Total funds**| |---|---|---|---|---| |||||**£**
3,600
36,033
______
39,633
----------
( 1,102)
**______**
38,531
=====
37,467
1,064
______
**£ 38,531**
**=====**| **Signed on behalf of the Board of Trustees** **Tahir M. Begg ………………………………. Chairman** **Mohamed Hanif Ismail ………………………….. Trustee** **Date 7th February 2023** ## **Date 7th February 2023** **5** ## **NOTES TO THE FINANCIAL STATEMENTS GLOBAL HUMANITARIAN RELIEF FOUNDATION (G.H.R.F) FOR THE YEAR ENDED 31[ST] AUGUST 2022 (CHARITY NO: 1158288)** ## 1) **ACCOUNTING POLICIES** ## **Accounting convention** The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Account and Reporting by Charities. ## **Incoming resources** All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. ## **Resources expended** 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. ## **Taxation** The charity is exempt from corporation 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 objectives 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) COST OF GENERATING VOLUNTARY INCOME** |Support costs|31.8.22
£
8,465
=====|31.8.21
£
4,821
=====| |---|---|---| ## **3) TRUSTEES’ REMUNERATION AND BENEFITS** There were no trustees’ remuneration or other benefits for the year ended 31[st] August 2022 nor for the year ended 31[st] August 2021. **6** Gener61 fjU￿- 2021 Gift Aid Ed￿￿tion and Vocationol UK Soup Krtthen &.- 12% 2% eilth and Medkal funds & effterRer 12% Water Aid Proiert% M05que Project 6nd house buikl 18% 24 Education and Gener61 funds- VLUtTronol Gift Aid 2% UK &)up ththe & Food 8ank_ 2022 11% Health and MedKal 7% funds emerze Water Aid Projerts 8% Poverty Rellef 36% Mosque Projert and house bulld 16% 4,821 8,465 Projects Costs 2021 112022 mic M rro FEn¥￿e Emergency fel*f wawAid Povtrty relief Heatth arKI Me¢lral Eihxaim. Trainire & supr(rt GeneralfurKts-GiftAid 18,636 Income 4,260 3,320 510 2021 ll 2022 UK SwpKr(chen & Fo)J Bank Z*atl S>*a fiJTh* & err#xger 42.374 Projects 24,280 17.738 Mo9]UePrq￿t a￿$ h)usebui 34.015 33,102 Povty Reliy 45￿2 76,358 Heath and Medr31 17.763 14,270 Ec*xaicn and VoEaionalTrainirg 23,550 23,690