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**Help Yateem Trustees' Annual Report** 01 October 2021 to 30 September 2022 Charity name: Help Yateem
Charity registration number: 1158571
Company number: 08672833
Charity’s principal address St Luke’s Business Centre Suite 2, 85 Tarling road London, E16 1HN
## **Help Yateem Trustees Annual Report for the year ending 30 September 2022.**
Purpose and Impact:
Help Yateem was set up 9 years ago by a group of concerned individuals about the increasing number of orphan and needy children in poorer countries that have been impacted by civil conflict and natural disasters. The poor public services in these countries resulted in a lack of educational facilities and basic services for orphan and needy families. We understood that the best and the most long-term sustainable solution is improving the education of these children to short-circuit the cycle of poverty of these communities. Our Vision is:
The advancement of education of orphans in the developing world for the public benefit. The relief of poverty of orphans and widows in the developing world for the public benefit.
We have achieved a lot on gradual basis and assisted many orphan and needy schools with educational facilities that will improve their educational standard. These facilities have helped many children with their employability and becoming self-reliant. For example: Our ICT room projects for orphan schools in Mogadishu benefited many children to become IT literate, employable and self-reliant. This year we have supported the education of 1257 orphan and needy children in different countries with their education, food, and clothing through sponsorship and this has positively impacted their health and wellbeing.
We have assisted the building of Al-Walidayn Boys Orphanage in Kenya that is helping 160 children with their education, food, shelter, and medicine.
We have completed the canteen project for UM-Aisha Girl’s school in Mogadishu. We have refurbished their old canteen that unfit and unhealthy for the students. We have installed new
kitchen, new flooring, and roof with electric fans. The students are happy with the canteen, the school attendance has improved dramatically.
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The canteen now generates income for the school, and they rent it as event venue in the evening after school. We have also provided school uniform and stationery.
Our Ramadan Iftar program this year has helped 4650 people in poorer countries such as the Gambia, Kenya, Somalia, Ethiopia, and Yemen. We have also provided Eid gifts and clothes to 115 orphan children.
Our bakery in Yemen is still operating and helping orphan and needy families with their daily bread benefiting 7520 people.
Our emergency relief programs have helped 2350 people that were affected by the draught and flooding in Somalia and Kenya. This was a mixture of hot-meal programs and food packages. We have also completed 6 water-well projects in needy area in the Gambia, Kenya, and Somalia.
Key to our work for the next five years is creating the orphan and needy families an environment that enables them to become self-sufficient. This will be through improved standard of education and other tailored assistance. The fruits the educational projects takes longer time to bear, but it the only sustainable way to short circuit the cycle of poverty. This is the only way forward as donors’ disposable income is squeezed due to inflation and increasing cost of their day to day expenditure.
## Governance and Decision Making
The trustees declare that they have throughout their activities, had regard to Guidance issued by the Charity Commission on public benefit. They review all Charity policies and make sure all projects are carried out in accordance with the Charity commission guidelines. Trustees and key members meet every week or every other week depending on the projects at hand and do the risk assessment and safeguarding necessary for the project delivery decisions. We aim to apply the charity governance code. All trustees give of their time freely and no remuneration or expenses were paid in the year.
## Contribution made by volunteers
Our volunteers especially the youth have contributed a lot this year. The youth volunteers managed and made effective use of social media and other donation platforms such as Launchgood, Muslim-giving, Ramadan-Giving, Give-Brite and Just-giving. They also helped improving our website and made it mobile phone user friendly. We listened to our donors and most of them requested to improve the mobile phone donation frame. We also had our own volunteers
on the countries we were supporting especially Somalia, Kenya, Ethiopia and Yemen. The charity is grateful to their contribution.
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## Performance of fundraising activities against objectives set
Overall, the fundraising for the year ended 2022 was good and achieved what we expected. We have earlier acknowledged that 2022 will be tough and will be lower than previous year as the donor disposable is squeezed by the high inflation of food and energy. But with the use of TV adverts such as Eman Channel and social media outlets and traditional fundraising, we managed to conduct fruitful fundraising.
Review of the charity’s financial position at the end of the period
Help Yateem had a very good year and total receipts were £469567. Total Expenditure on different projects for the year was £400198. The remaining is carried forward to complete any outstanding and future projects. Help Yateem policy is to have a healthy balance on unrestricted funds for three to six months to cover the running costs of the schools we assist in educational facilities as well as the admin cost necessary to maintain our website. and resource generating activities. We managed not to overdraw throughout the year and have healthy reserve for future outstanding projects.
Our main source of funding comes from online donation and donation platforms such As Launch-good, Muslim-Giving, Ramadan-Giving and Give-Brite. We also do Mosque Collection during Ramadan. We do TV advert and once a year TV fund raising. We have Also started selling dates and profits from proceeds goes back to the charity. The date sale during Ramadan period helped the charity to have good relationship with the donors and also Attracted more donors after they purchase the dates.
## Names of the charity trustees
Abdulghani Hassan Chairman Ms Najma Hassan Ashik Miah Jabir Bashir Jokhia Trustee (Appointed 01.02.2022)
## _Declaration_
The trustees declare that they have approved the trustees’ report above Signed on behalf of the charity’s trustees Signature:
Full name: Abdulghani Hassan Position: Chairman Date: 16/08/2023
**REGISTERED COMPANY NUMBER: 08672833 (England and Wales) REGISTERED CHARITY NUMBER: 1158571**
## Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 September 2022
for Help Yateem
Help Yateem
## Contents of the Financial Statements for the Year Ended 30 September 2022
||Page|
|---|---|
|Reference and Administrative Details|1|
|Report of the Trustees|2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5 to 6|
|Cash Flow Statement|7|
|Notes to the Cash Flow Statement|8|
|Notes to the Financial Statements|9 to 15|
|Detailed Statement of Financial Activities|16 to 17|
Help Yateem
Reference and Administrative Details for the Year Ended 30 September 2022
**TRUSTEES** Abdulghani Hassan Chairman Ms Najma Hassan Ashik Miah Jabir Bashir Jokhia Trustee (appointed 1.2.22) **REGISTERED OFFICE** St. Luke's Business Centre Suite 7, 85 Tarling Road London E16 6NU **REGISTERED COMPANY** 08672833 (England and Wales) **NUMBER REGISTERED CHARITY** 1158571 **NUMBER INDEPENDENT EXAMINER** Quilfords Limited Chartered Certified Accountants 113 Romford Road London E15 4LY
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Help Yateem
## Report of the Trustees for the Year Ended 30 September 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2022. 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).
## **STRATEGIC REPORT**
## **Funds in surplus**
The charity received total income of £469,567 (2021: £644.599) during the year. After payment of outgoing expenses of £400,199 (2021: £590,439), The charity was left with a surplus of £69,368 (2021: £54,160) for the year.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 17 May 2023 and signed on the board's behalf by:
Abdulghani Hassan - Trustee
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Independent Examiner's Report to the Trustees of Help Yateem
## **Independent examiner's report to the trustees of Help Yateem ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2022.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ACCA which is one of the listed bodies.
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 Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 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 accounts 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 Standard 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.
Askir Ali ACCA Quilfords Limited Chartered Certified Accountants 113 Romford Road London E15 4LY
17 May 2023
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## Help Yateem
## Statement of Financial Activities for the Year Ended 30 September 2022
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
Other trading activities
3
**Total**
**EXPENDITURE ON**
Raising funds
4
**Charitable activities**
5
Educational Projects
Relief program
Other
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
267,661
31,740
299,401
75,860
-
123,023
31,149
230,032
69,369
263,225
332,594|Restricted
fund
£
-
170,166
170,166
-
-
170,166
-
170,166
-
-
-|30.9.22
Total
funds
£
267,661
201,906
469,567
75,860
-
293,189
31,149
400,198
69,369
263,225
332,594|30.9.21
Total
funds
£
290,031
354,568
644,599
53,676
70,688
445,569
20,506
590,439
54,160
209,065
263,225|
|---|---|---|---|---|
The notes form part of these financial statements
Page 4
## Help Yateem
## Balance Sheet
## 30 September 2022
|Notes
**CURRENT ASSETS**
Stocks
9
Debtors
10
Cash at bank
**CREDITORS**
Amounts falling due within one year
11
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
13
Unrestricted funds
**TOTAL FUNDS**|30.9.22
£
13,730
289,270
31,394
334,394
(1,800)
332,594
332,594
332,594
332,594
332,594|30.9.21
£
22,518
-
241,907
264,425
(1,200)
263,225
263,225
263,225
263,225
263,225|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements were approved by the Board of Trustees and authorised for issue on 17 May 2023 and were signed on its behalf by:
Abdulghani Hassan - Trustee
The notes form part of these financial statements
Page 6
Help Yateem
|Cash Flow Statement
for the Year Ended 30 September 2022
Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash (used in)/provided by operating
activities
**Change in cash and cash**
**equivalents in the reporting**
**period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the**
**end of the reporting period**|30.9.22
£
(210,513)
(210,513)
(210,513)
241,907
31,394|30.9.21
£
31,642
31,642
31,642
210,265
241,907|
|---|---|---|
The notes form part of these financial statements
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Help Yateem
## Notes to the Cash Flow Statement for the Year Ended 30 September 2022
## **1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**Net income for the reporting period (as per the Statement**
**of Financial Activities)**
**Adjustments for:**
Decrease/(increase) in stocks
Increase in debtors
Increase in creditors
**Net cash (used in)/provided by operations**
2.
**ANALYSIS OF CHANGES IN NET FUNDS**
At 1.10.21
£
**Net cash**
Cash at bank
241,907
241,907
**Total**
241,907|30.9.22
30.9.21
£
£
69,369
54,160
8,788
(22,518)
(289,270)
-
600
-
(210,513)
31,642
Cash flow
At 30.9.22
£
£
(210,513)
31,394
(210,513)
31,394
(210,513)
31,394|
|---|---|
The notes form part of these financial statements
Page 8
Help Yateem
Notes to the Financial Statements for the Year Ended 30 September 2022
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, 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 Companies Act 2006. 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.
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **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 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.
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continued...
Help Yateem
|Notes to the Financial Statements-continued
for the Year Ended 30 September 2022
**2.**
**DONATIONS AND LEGACIES**
Donations
Gift aid
Grants
Grants received, included in the above, are as follows:
Other grants
**3.**
**OTHER TRADING ACTIVITIES**
Orphan sponsorship
Ramadan & Eid packages for orphan families
Qurbani for orphan
Kenya boys orphanage building project
Yemen orphan families relief
Zakaat Fund
Water & Masjid Project
Sales
Emergency relief program
**4.**
**RAISING FUNDS**
**Raising donations and legacies**
Support costs|30.9.22
£
210,052
57,609
-
267,661
30.9.22
£
-
30.9.22
£
60,720
75,768
-
-
-
-
12,941
31,740
20,737
201,906
30.9.22
£
75,860|30.9.21
£
234,138
52,981
2,912
290,031
30.9.21
£
2,912
30.9.21
£
51,494
43,817
54,434
85,213
38,918
27,102
25,285
28,305
-
354,568
30.9.21
£
53,676|
|---|---|---|
||||
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continued...
Help Yateem
Notes to the Financial Statements - continued for the Year Ended 30 September 2022
## **5. CHARITABLE ACTIVITIES COSTS**
|Relief program|Support
costs (see
note 6)
£
293,189|
|---|---|
## **6. SUPPORT COSTS**
|Administrative
expenses
£
Raising donations and legacies
74,060
Relief program
293,189
367,249|Governance
costs
£
1,800
-
1,800|Totals
£
75,860
293,189
369,049|
|---|---|---|
## **7. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 30 September 2022 nor for the year ended 30 September 2021.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 30 September 2022 nor for the year ended 30 September 2021.
|**8.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted Restricted
fund
fund
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
290,031
-
Other trading activities
28,305
326,263
**Total**
318,336
326,263
**EXPENDITURE ON**
Raising funds
53,676
-
**Charitable activities**
Educational Projects
70,688
-
Relief program
119,306
326,263
Other
20,506
-
**Total**
264,176
326,263|Total
funds
£
290,031
354,568
644,599
53,676
70,688
445,569
20,506
590,439|
|---|---|
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continued...
Help Yateem
Notes to the Financial Statements - continued for the Year Ended 30 September 2022
|**8.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|
||||fund|fund|funds|
||||£|£|£|
||**NET INCOME**||54,160|-|54,160|
||**RECONCILIATION OF FUNDS**|||||
||**Total funds brought forward**||209,065|-|209,065|
||**TOTAL FUNDS CARRIED**|||||
||**FORWARD**||263,225|-|263,225|
|**9.**|**STOCKS**|||||
|||||30.9.22|30.9.21|
|||||£|£|
||Finished goods|||13,730|22,518|
|**10.**|**DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE**|||**YEAR**||
|||||30.9.22|30.9.21|
|||||£|£|
||Help Yateem Trust|||289,270|-|
|**11.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
|||||30.9.22|30.9.21|
|||||£|£|
||Accruals and deferred income|||1,800|1,200|
|**12.**|**ANALYSIS OF NET ASSETS BETWEEN FUNDS**|||||
|||||30.9.22|30.9.21|
|||Unrestricted|Restricted|Total|Total|
|||fund|fund|funds|funds|
|||£|£|£|£|
||Current assets|334,394|-|334,394|264,425|
||Current liabilities|(1,800)|-|(1,800)|(1,200)|
|||332,594|-|332,594|263,225|
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continued...
Help Yateem
## Notes to the Financial Statements - continued for the Year Ended 30 September 2022
|**13.**
**MOVEMENT IN FUNDS**
At
1.10.21
£
**Unrestricted funds**
General fund
263,225
**TOTAL FUNDS**
263,225
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
299,401
**Restricted funds**
Donation
170,166
**TOTAL FUNDS**
469,567
**Comparatives for movement in funds**
At
1.10.20
£
**Unrestricted funds**
General fund
209,065
**TOTAL FUNDS**
209,065|Net
movement
in funds
£
69,369
69,369
Resources
expended
£
(230,032)
(170,166)
(400,198)
Net
movement
in funds
£
54,160
54,160|At
30.9.22
£
332,594
332,594
Movement
in funds
£
69,369
-
69,369
At
30.9.21
£
263,225
263,225|
|---|---|---|
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continued...
Help Yateem
Notes to the Financial Statements - continued for the Year Ended 30 September 2022
## **13. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Donation
**TOTAL FUNDS**|Incoming
resources
£
318,336
326,263
644,599|Resources
expended
£
(264,176)
(326,263)
(590,439)|Movement
in funds
£
54,160
-
54,160|
|---|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At
1.10.20
£
209,065
209,065|Net
movement
in funds
£
123,529
123,529|At
30.9.22
£
332,594
332,594|
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
617,737
**Restricted funds**
Donation
496,429
**TOTAL FUNDS**
1,114,166|Resources
expended
£
(494,208)
(496,429)
(990,637)|Movement
in funds
£
123,529
-
123,529|
|---|---|---|
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continued...
Help Yateem
Notes to the Financial Statements - continued
for the Year Ended 30 September 2022
## **14. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 30 September 2022.
Page 15
Help Yateem
|Detailed Statement of Financial Activities
for the Year Ended 30 September 2022
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
Grants
**Other trading activities**
Orphan sponsorship
Ramadan & Eid packages for orphan
families
Qurbani for orphan
Kenya boys orphanage building project
Yemen orphan families relief
Zakaat Fund
Water & Masjid Project
Sales
Emergency relief program
**Total incoming resources**
**EXPENDITURE**
**Other**
Purchases
Closing stock
Opening stock
**Support costs**
**Administrative expenses**
Orphan educational projects
Fundraising costs
Administration expenses
Orphan ramadan food & Eid gift
program
Carried forward|30.9.22
£
210,052
57,609
-
267,661
60,720
75,768
-
-
-
-
12,941
31,740
20,737
201,906
469,567
22,361
(13,730)
22,518
31,149
120,352
38,598
35,462
78,266
272,678|30.9.21
£
234,138
52,981
2,912
290,031
51,494
43,817
54,434
85,213
38,918
27,102
25,285
28,305
-
354,568
644,599
43,024
(22,518)
-
20,506
70,688
34,299
18,177
43,845
167,009|
|---|---|---|
This page does not form part of the statutory financial statements
Page 16
Help Yateem
|Detailed Statement of Financial Activities
for the Year Ended 30 September 2022
**Administrative expenses**
Brought forward
Orphan sponsorship
Yemen relief program
Eid qurbani
Kenya boys orphanage building
Water & Masjid Project
Emergency relief program
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net income**|30.9.22
£
272,678
60,337
-
-
-
11,105
23,129
367,249
1,800
400,198
69,369|30.9.21
£
167,009
49,981
45,773
54,407
226,529
25,034
-
568,733
1,200
590,439
54,160|
|---|---|---|
This page does not form part of the statutory financial statements
Page 17
**REGISTERED COMPANY NUMBER: 08672833 (England and Wales) REGISTERED CHARITY NUMBER: 1158571**
## Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 September 2022
for Help Yateem
Help Yateem
## Contents of the Financial Statements for the Year Ended 30 September 2022
||Page|
|---|---|
|Reference and Administrative Details|1|
|Report of the Trustees|2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5 to 6|
|Cash Flow Statement|7|
|Notes to the Cash Flow Statement|8|
|Notes to the Financial Statements|9 to 15|
|Detailed Statement of Financial Activities|16 to 17|
Help Yateem
Reference and Administrative Details for the Year Ended 30 September 2022
**TRUSTEES** Abdulghani Hassan Chairman Ms Najma Hassan Ashik Miah Jabir Bashir Jokhia Trustee (appointed 1.2.22) **REGISTERED OFFICE** St. Luke's Business Centre Suite 7, 85 Tarling Road London E16 6NU **REGISTERED COMPANY** 08672833 (England and Wales) **NUMBER REGISTERED CHARITY** 1158571 **NUMBER INDEPENDENT EXAMINER** Quilfords Limited Chartered Certified Accountants 113 Romford Road London E15 4LY
Page 1
Help Yateem
## Report of the Trustees for the Year Ended 30 September 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2022. 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).
## **STRATEGIC REPORT**
## **Funds in surplus**
The charity received total income of £469,567 (2021: £644.599) during the year. After payment of outgoing expenses of £400,199 (2021: £590,439), The charity was left with a surplus of £69,368 (2021: £54,160) for the year.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 17 May 2023 and signed on the board's behalf by:
Abdulghani Hassan - Trustee
Page 2
Independent Examiner's Report to the Trustees of Help Yateem
## **Independent examiner's report to the trustees of Help Yateem ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2022.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ACCA which is one of the listed bodies.
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 Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 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 accounts 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 Standard 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.
Askir Ali ACCA Quilfords Limited Chartered Certified Accountants 113 Romford Road London E15 4LY
17 May 2023
Page 3
## Help Yateem
## Statement of Financial Activities for the Year Ended 30 September 2022
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
Other trading activities
3
**Total**
**EXPENDITURE ON**
Raising funds
4
**Charitable activities**
5
Educational Projects
Relief program
Other
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
267,661
31,740
299,401
75,860
-
123,023
31,149
230,032
69,369
263,225
332,594|Restricted
fund
£
-
170,166
170,166
-
-
170,166
-
170,166
-
-
-|30.9.22
Total
funds
£
267,661
201,906
469,567
75,860
-
293,189
31,149
400,198
69,369
263,225
332,594|30.9.21
Total
funds
£
290,031
354,568
644,599
53,676
70,688
445,569
20,506
590,439
54,160
209,065
263,225|
|---|---|---|---|---|
The notes form part of these financial statements
Page 4
## Help Yateem
## Balance Sheet
## 30 September 2022
|Notes
**CURRENT ASSETS**
Stocks
9
Debtors
10
Cash at bank
**CREDITORS**
Amounts falling due within one year
11
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
13
Unrestricted funds
**TOTAL FUNDS**|30.9.22
£
13,730
289,270
31,394
334,394
(1,800)
332,594
332,594
332,594
332,594
332,594|30.9.21
£
22,518
-
241,907
264,425
(1,200)
263,225
263,225
263,225
263,225
263,225|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements were approved by the Board of Trustees and authorised for issue on 17 May 2023 and were signed on its behalf by:
Abdulghani Hassan - Trustee
The notes form part of these financial statements
Page 6
Help Yateem
|Cash Flow Statement
for the Year Ended 30 September 2022
Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash (used in)/provided by operating
activities
**Change in cash and cash**
**equivalents in the reporting**
**period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the**
**end of the reporting period**|30.9.22
£
(210,513)
(210,513)
(210,513)
241,907
31,394|30.9.21
£
31,642
31,642
31,642
210,265
241,907|
|---|---|---|
The notes form part of these financial statements
Page 7
Help Yateem
## Notes to the Cash Flow Statement for the Year Ended 30 September 2022
## **1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**Net income for the reporting period (as per the Statement**
**of Financial Activities)**
**Adjustments for:**
Decrease/(increase) in stocks
Increase in debtors
Increase in creditors
**Net cash (used in)/provided by operations**
2.
**ANALYSIS OF CHANGES IN NET FUNDS**
At 1.10.21
£
**Net cash**
Cash at bank
241,907
241,907
**Total**
241,907|30.9.22
30.9.21
£
£
69,369
54,160
8,788
(22,518)
(289,270)
-
600
-
(210,513)
31,642
Cash flow
At 30.9.22
£
£
(210,513)
31,394
(210,513)
31,394
(210,513)
31,394|
|---|---|
The notes form part of these financial statements
Page 8
Help Yateem
Notes to the Financial Statements for the Year Ended 30 September 2022
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, 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 Companies Act 2006. 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.
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **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 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.
Page 9
continued...
Help Yateem
|Notes to the Financial Statements-continued
for the Year Ended 30 September 2022
**2.**
**DONATIONS AND LEGACIES**
Donations
Gift aid
Grants
Grants received, included in the above, are as follows:
Other grants
**3.**
**OTHER TRADING ACTIVITIES**
Orphan sponsorship
Ramadan & Eid packages for orphan families
Qurbani for orphan
Kenya boys orphanage building project
Yemen orphan families relief
Zakaat Fund
Water & Masjid Project
Sales
Emergency relief program
**4.**
**RAISING FUNDS**
**Raising donations and legacies**
Support costs|30.9.22
£
210,052
57,609
-
267,661
30.9.22
£
-
30.9.22
£
60,720
75,768
-
-
-
-
12,941
31,740
20,737
201,906
30.9.22
£
75,860|30.9.21
£
234,138
52,981
2,912
290,031
30.9.21
£
2,912
30.9.21
£
51,494
43,817
54,434
85,213
38,918
27,102
25,285
28,305
-
354,568
30.9.21
£
53,676|
|---|---|---|
||||
Page 10
continued...
Help Yateem
Notes to the Financial Statements - continued for the Year Ended 30 September 2022
## **5. CHARITABLE ACTIVITIES COSTS**
|Relief program|Support
costs (see
note 6)
£
293,189|
|---|---|
## **6. SUPPORT COSTS**
|Administrative
expenses
£
Raising donations and legacies
74,060
Relief program
293,189
367,249|Governance
costs
£
1,800
-
1,800|Totals
£
75,860
293,189
369,049|
|---|---|---|
## **7. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 30 September 2022 nor for the year ended 30 September 2021.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 30 September 2022 nor for the year ended 30 September 2021.
|**8.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted Restricted
fund
fund
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
290,031
-
Other trading activities
28,305
326,263
**Total**
318,336
326,263
**EXPENDITURE ON**
Raising funds
53,676
-
**Charitable activities**
Educational Projects
70,688
-
Relief program
119,306
326,263
Other
20,506
-
**Total**
264,176
326,263|Total
funds
£
290,031
354,568
644,599
53,676
70,688
445,569
20,506
590,439|
|---|---|
Page 11
continued...
Help Yateem
Notes to the Financial Statements - continued for the Year Ended 30 September 2022
|**8.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|
||||fund|fund|funds|
||||£|£|£|
||**NET INCOME**||54,160|-|54,160|
||**RECONCILIATION OF FUNDS**|||||
||**Total funds brought forward**||209,065|-|209,065|
||**TOTAL FUNDS CARRIED**|||||
||**FORWARD**||263,225|-|263,225|
|**9.**|**STOCKS**|||||
|||||30.9.22|30.9.21|
|||||£|£|
||Finished goods|||13,730|22,518|
|**10.**|**DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE**|||**YEAR**||
|||||30.9.22|30.9.21|
|||||£|£|
||Help Yateem Trust|||289,270|-|
|**11.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
|||||30.9.22|30.9.21|
|||||£|£|
||Accruals and deferred income|||1,800|1,200|
|**12.**|**ANALYSIS OF NET ASSETS BETWEEN FUNDS**|||||
|||||30.9.22|30.9.21|
|||Unrestricted|Restricted|Total|Total|
|||fund|fund|funds|funds|
|||£|£|£|£|
||Current assets|334,394|-|334,394|264,425|
||Current liabilities|(1,800)|-|(1,800)|(1,200)|
|||332,594|-|332,594|263,225|
Page 12
continued...
Help Yateem
## Notes to the Financial Statements - continued for the Year Ended 30 September 2022
|**13.**
**MOVEMENT IN FUNDS**
At
1.10.21
£
**Unrestricted funds**
General fund
263,225
**TOTAL FUNDS**
263,225
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
299,401
**Restricted funds**
Donation
170,166
**TOTAL FUNDS**
469,567
**Comparatives for movement in funds**
At
1.10.20
£
**Unrestricted funds**
General fund
209,065
**TOTAL FUNDS**
209,065|Net
movement
in funds
£
69,369
69,369
Resources
expended
£
(230,032)
(170,166)
(400,198)
Net
movement
in funds
£
54,160
54,160|At
30.9.22
£
332,594
332,594
Movement
in funds
£
69,369
-
69,369
At
30.9.21
£
263,225
263,225|
|---|---|---|
Page 13
continued...
Help Yateem
Notes to the Financial Statements - continued for the Year Ended 30 September 2022
## **13. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Donation
**TOTAL FUNDS**|Incoming
resources
£
318,336
326,263
644,599|Resources
expended
£
(264,176)
(326,263)
(590,439)|Movement
in funds
£
54,160
-
54,160|
|---|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At
1.10.20
£
209,065
209,065|Net
movement
in funds
£
123,529
123,529|At
30.9.22
£
332,594
332,594|
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
617,737
**Restricted funds**
Donation
496,429
**TOTAL FUNDS**
1,114,166|Resources
expended
£
(494,208)
(496,429)
(990,637)|Movement
in funds
£
123,529
-
123,529|
|---|---|---|
Page 14
continued...
Help Yateem
Notes to the Financial Statements - continued
for the Year Ended 30 September 2022
## **14. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 30 September 2022.
Page 15
Help Yateem
|Detailed Statement of Financial Activities
for the Year Ended 30 September 2022
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
Grants
**Other trading activities**
Orphan sponsorship
Ramadan & Eid packages for orphan
families
Qurbani for orphan
Kenya boys orphanage building project
Yemen orphan families relief
Zakaat Fund
Water & Masjid Project
Sales
Emergency relief program
**Total incoming resources**
**EXPENDITURE**
**Other**
Purchases
Closing stock
Opening stock
**Support costs**
**Administrative expenses**
Orphan educational projects
Fundraising costs
Administration expenses
Orphan ramadan food & Eid gift
program
Carried forward|30.9.22
£
210,052
57,609
-
267,661
60,720
75,768
-
-
-
-
12,941
31,740
20,737
201,906
469,567
22,361
(13,730)
22,518
31,149
120,352
38,598
35,462
78,266
272,678|30.9.21
£
234,138
52,981
2,912
290,031
51,494
43,817
54,434
85,213
38,918
27,102
25,285
28,305
-
354,568
644,599
43,024
(22,518)
-
20,506
70,688
34,299
18,177
43,845
167,009|
|---|---|---|
This page does not form part of the statutory financial statements
Page 16
Help Yateem
|Detailed Statement of Financial Activities
for the Year Ended 30 September 2022
**Administrative expenses**
Brought forward
Orphan sponsorship
Yemen relief program
Eid qurbani
Kenya boys orphanage building
Water & Masjid Project
Emergency relief program
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net income**|30.9.22
£
272,678
60,337
-
-
-
11,105
23,129
367,249
1,800
400,198
69,369|30.9.21
£
167,009
49,981
45,773
54,407
226,529
25,034
-
568,733
1,200
590,439
54,160|
|---|---|---|
This page does not form part of the statutory financial statements
Page 17