Help Yateem Trustees' Annual Report
01 October 2024 to 30 September 2025
Charity name: Help Yateem
Page | 1
Charity registration number: 1158571
Company number: 08672833
Charity’s principal address
Hyat Hub Suite 13, Durning Hall Earlham Grove London E7 9AB
Help Yateem Trustees Annual Report for the year ending 30 September 2025.
Purpose and Impact:
Help Yateem was set up 15 years ago by a group of concerned individuals about the increasing number of orphaned 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 acknowledge 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 in Somalia is still running and benefited many children to become IT literate, employable and self-reliant. This year we have supported the education of 1385 orphan and needy children in different countries with their education, food, and clothing through sponsorship and this has positively impacted their health and wellbeing.
Page | 2
-
We have upgraded the ICT room Moalim Jama School in Mogadishu providing them 20 new All in-one computers with good memory capacity space. We still maintain the facilities.
-
After Assisting the building of Al-Walidayn Boys Orphanage in Kenya that is helping 160 children with their education, food, shelter, and medicine. We continuously support them with part of the running cost.
-
We are now assisting the building of Al-Amin school and accommodation in Kenya Mombasa. The project is still a work in progress and will be completed next year.
-
Our Ramadan Iftar programs this year has helped 4250 people in poorer countries such as the Gambia, Kenya, Somalia, and Yemen. We have also provided Eid gifts and clothes to 115 orphan children.
-
Our bakery in Yemen is still operating with increased capacity and helping orphan and needy families with their daily bread benefiting over ten thousand people.
-
Our emergency relief programs have helped over four thousand people that were affected by the draught and flooding in Somalia and Kenya. This was a mixture of hotmeal programs and food packages. We have also completed six water-well projects in needy area in the Gambia, Kenya, and Somalia.
-
The health clinic and small school for needy and orphan children in Gambia are still running. This will help rural communities with maternity and basic health services and educational needs. We still maintain and assist them with operational costs.
Key to our work for the next five years is creating orphan and needy families an environment that enables them to become self-sufficient. This will be through improved standards of education and other tailored assistance. The fruits the educational projects take longer time to bear, but it is 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 the 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.
Page | 3
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 Launch-good, 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 Gambia, Somalia, Kenya, Ethiopia and Yemen. The charity is grateful to their contribution.
Performance of fundraising activities against objectives set
Overall, the fundraising for the year ended 2025 was good and achieved what we expected. We have earlier acknowledged that 2024/2025 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 stable year, and total receipts were £255,097.00. Total Expenditure on different projects for the year was £240,199. We had exiting funds carried forward from last year that we used. 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 Attracted more donors after they purchase the dates.
Page | 4
Names of the charity trustees
Abdulghani Hassan Chairman
Ashik Miah Trustee
Jabir Bashir Jokhia Trustee
Declaration
The trustees declare that they have approved of the trustees’ report above.
Signed on behalf of the charity’s trustees.
Signature:
Full name: Abdulghani Hassan
Position: Chairperson Date: 20 July 2026
Company registration number: 08672833 Charity registration number: 1158571
HELP YATEEM TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
Help Yateem Contents
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Trustees' Report | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities (including Income and Expenditure Account) | 4 |
| Comparative Statement of Financial Activities (including Income and Expenditure Account) | 5 |
| Balance Sheet | 6 |
| Cash Flow Statement | 7 |
| Notes to the Cash Flow Statement | 8 |
| Notes to the Financial Statements | 9—11 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure Account) | 12 |
Help Yateem Reference and Administrative Details For The Year Ended 30 September 2025
Trustees Mr Abdulghani Hassan - Chairman Mr Jabir Jokhia - Trustee Mr Ashik Miah - Trustee Charity Number 1158571 Company Number 08672833 Independent Examiner Askir Ali, Quilfords Limited Chartered Certified Accountants Quilfords Limited Chartered Certified Accountants 113 Romford Road London E15 4LY
Page 1
Help Yateem Company No. 08672833 Trustees' Report For The Year Ended 30 September 2025
The trustees present their report and the financial statements for the year ended 30 September 2025.
Financial Review
Financial Position
The charity received total income of £255,097 (2024:£267,041) during the year. After payment of outgoing expenses of £240,199 (2024: £320,576), The charity was left with a surplus of £14,898(2024: deficit £53,535) 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.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Abdulghani Hassan Trustee
29/06/2026
Page 2
Help Yateem Independent Examiner's Report to the Trustees of Help Yateem For The Year Ended 30 September 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.
Responsibilities and Basis of Report
As the charity 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 the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, 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:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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, Quilfords Limited Chartered Certified Accountants 29/06/2026 113 Romford Road London E15 4LY
Page 3
Help Yateem
Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Other trading activities 4 EXPENDITURE ON: Charitable activities: 5 Support Costs NET INCOME/(EXPENDITURE) NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 10 |
Unrestricted funds £ 45,811 - |
Restricted funds £ - 209,286 |
2025 Total funds £ 45,811 209,286 |
2024 Total funds £ 57,936 209,105 |
|---|---|---|---|---|
| 45,811 | 209,286 |
255,097 |
267,041 |
|
| (132,060 ) | (108,139 ) |
(240,199 ) |
(320,576 ) |
|
| (86,249 ) | 101,147 |
14,898 |
(53,535 ) |
|
| (86,249 ) 263,673 |
101,147 - |
14,898 263,673 |
(53,535 ) 317,208 |
|
| 177,424 | 101,147 |
278,571 |
263,673 |
The notes on pages 8 to 11 form part of these financial statements.
Page 4
Help Yateem
Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Other trading activities 4 EXPENDITURE ON: Charitable activities: 5 Support Costs NET EXPENDITURE NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 10 |
Unrestricted funds £ 57,936 - |
Restricted funds £ - 209,105 |
2024 Total funds £ 57,936 209,105 |
|---|---|---|---|
| 57,936 | 209,105 |
267,041 |
|
| (111,471 ) | (209,105 ) |
(320,576 ) |
|
| (53,535 ) | - |
(53,535 ) |
|
| (53,535 ) 317,208 |
- - |
(53,535 ) 317,208 |
|
| 263,673 | - |
263,673 |
The notes on pages 8 to 11 form part of these financial statements.
Page 5
Help Yateem Balance Sheet As At 30 September 2025
| Notes CURRENT ASSETS Debtors 8 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 9 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Restricted Funds Unrestricted Funds TOTAL FUNDS 10 |
Unrestricted funds £ 129,161 112,182 |
Restricted funds £ - 101,147 |
2025 Total funds £ 129,161 151,410 |
2024 Total funds £ 153,237 112,436 |
|---|---|---|---|---|
| 241,343 (63,919 ) |
101,147 - |
280,571 (2,000 ) |
265,673 (2,000 ) |
|
| 177,424 | 101,147 |
278,571 |
263,673 |
|
| 177,424 | 101,147 |
278,571 |
263,673 |
|
| 177,424 | 101,147 |
278,571 |
263,673 |
|
| 101,147 177,424 |
- 263,673 |
|||
| 278,571 | 263,673 |
For the year ending 30 September 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of trustees and authorised for issue on 29 June 2026 and were signed on its behalf by:
Mr Abdulghani Hassan Trustee
The notes on pages 8 to 11 form part of these financial statements.
Page 6
Help Yateem Cash Flow Statement For The Year Ended 30 September 2025
| Notes Cash flows from operating activities Net cash generated from operations 1 Net cash generated from operating activities Increase in cash and cash equivalents Cash and cash equivalents at beginning of year 2 Cash and cash equivalents at end of year 2 |
2025 £ 38,974 38,974 38,974 112,436 151,410 |
2024 £ 92,124 |
|---|---|---|
| 92,124 | ||
| 92,124 20,312 |
||
| 112,436 |
Page 7
Help Yateem Notes to the Cash Flow Statement For The Year Ended 30 September 2025
1. Reconciliation of income/(expenditure) to cash generated from operations
| . Reconciliation of income/(expenditure) to cash generated from operations | ||
|---|---|---|
| Net income/(expenditure) Movements in working capital: Decrease in stocks Decrease in trade and other debtors Increase in trade and other creditors Net cash generated from operations |
2025 £ 14,898 - 24,076 - 38,974 |
2024 £ (53,535 ) 11,226 134,233 200 |
| 92,124 |
2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
| 2025 £ Cash at bank and in hand 151,410 3. Analysis of changes in net funds As at 1 October 2024 Cash flows £ £ Cash at bank and in hand 112,436 38,974 |
2024 £ 112,436 |
|---|---|
| As at 30 September 2025 £ 151,410 |
Page 8
Help Yateem Notes to the Financial Statements For The Year Ended 30 September 2025
1. General Information
Help Yateem is a company limited by guarantee, incorporated in England & Wales, registered number 08672833 and registered charity number 1158571 . The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.3. Incoming Resources
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.
2.4. Resources Expended
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.
3. Income from Donations and Legacies
| . Income from Donations and Legacies | ||
|---|---|---|
| 2025 | 2024 | |
| Unrestricted | Unrestricted | |
| funds | funds | |
| £ | £ | |
| Donations and gifts | 45,811 | 57,936 |
4. Income from Other Trading Activities
| Orphan Sponsorship Ramadan & Eid Packages for orphan families Qurbani for orphan Emergency relief program Development projects |
2025 Restricted funds £ 27,818 42,807 - 119,116 19,545 |
2024 Restricted funds £ 37,691 33,115 40,705 87,758 9,836 209,105 |
|---|---|---|
| 209,286 |
Page 9
Help Yateem Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
5. Analysis of Expenditure
| 5. Analysis of Expenditure | ||
|---|---|---|
| Support Costs Support Costs 6. Support Costs General administration Governance costs General administration Governance costs 7. Average Number of Employees Average number of employees during the year was: NIL (2024: NIL) 8. Debtors Due within one year Other debtors 9. Creditors: Amounts Falling Due Within One Year Accruals and deferred income |
2025 £ 129,161 2025 £ 2,000 |
2025 Support costs (see note6) £ 240,199 |
| 2024 Support costs (see note6) £ 320,576 |
||
| 2025 Support Costs £ 238,199 2,000 |
||
| 240,199 | ||
| 2024 Support Costs £ 318,576 2,000 |
||
| 320,576 | ||
| 2024 £ 153,237 |
||
| 2024 £ 2,000 |
Page 10
Help Yateem Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
10. Movement in Funds
| 0. Movement in Funds | ||||
|---|---|---|---|---|
| Unrestricted funds General: General unrestricted fund Restricted funds Restricted Funds Total funds Unrestricted funds General: General unrestricted fund Restricted funds Restricted Funds Total funds |
As at 1 October 2024 £ 263,673 - |
Income £ 45,811 209,286 |
Expenditure £ (132,060 ) (108,139 ) |
As at 30 September 2025 £ 177,424 101,147 |
| 263,673 | 255,097 |
(240,199 ) |
278,571 |
|
| As at 1 October 2023 £ 317,208 - |
Income £ 57,936 209,105 |
Expenditure £ (111,471 ) (209,105 ) |
As at 30 September 2024 £ 263,673 - |
|
| 317,208 | 267,041 |
(320,576 ) |
263,673 |
11. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
12. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
13. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 11
Help Yateem Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations Other trading activities Orphan Sponsorship Ramadan & Eid Packages for orphan families Qurbani for orphan Emergency relief program Development projects EXPENDITURE ON: Charitable Activities: Support Costs Orphan educational projects Orphan ramadan food & Eid gift program Orphan sponsorship expense Eid Qurbani Emergency Relief Programs Development project expenses Fundraising costs Administration expenses Accountancy fees and legal fees NET INCOME/(EXPENDITURE) |
2025 Total funds £ 45,811 |
2024 Total funds £ 57,936 |
|---|---|---|
| 45,811 27,818 42,807 - 119,116 19,545 |
57,936 37,691 33,115 40,705 87,758 9,836 |
|
| 209,286 | 209,105 |
|
| 255,097 (39,528) (40,762) (26,858) - (24,553) (56,728) (30,314) (19,456) (2,000) |
267,041 (54,853) (33,330) (36,688) (42,650) (89,917) (24,564) (19,760) (16,814) (2,000) |
|
| (240,199) | (320,576) |
|
| (240,199) | (320,576) |
|
| 14,898 | (53,535) |
Page 12
Company registration number: 08672833 Charity registration number: 1158571
HELP YATEEM TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
Help Yateem Contents
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Trustees' Report | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities (including Income and Expenditure Account) | 4 |
| Comparative Statement of Financial Activities (including Income and Expenditure Account) | 5 |
| Balance Sheet | 6 |
| Cash Flow Statement | 7 |
| Notes to the Cash Flow Statement | 8 |
| Notes to the Financial Statements | 9—11 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure Account) | 12 |
Help Yateem Reference and Administrative Details For The Year Ended 30 September 2025
Trustees Mr Abdulghani Hassan - Chairman Mr Jabir Jokhia - Trustee Mr Ashik Miah - Trustee Charity Number 1158571 Company Number 08672833 Independent Examiner Askir Ali, Quilfords Limited Chartered Certified Accountants Quilfords Limited Chartered Certified Accountants 113 Romford Road London E15 4LY
Page 1
Help Yateem Company No. 08672833 Trustees' Report For The Year Ended 30 September 2025
The trustees present their report and the financial statements for the year ended 30 September 2025.
Financial Review
Financial Position
The charity received total income of £255,097 (2024:£267,041) during the year. After payment of outgoing expenses of £240,199 (2024: £320,576), The charity was left with a surplus of £14,898(2024: deficit £53,535) 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.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Abdulghani Hassan Trustee
29/06/2026
Page 2
Help Yateem Independent Examiner's Report to the Trustees of Help Yateem For The Year Ended 30 September 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.
Responsibilities and Basis of Report
As the charity 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 the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, 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:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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, Quilfords Limited Chartered Certified Accountants 29/06/2026 113 Romford Road London E15 4LY
Page 3
Help Yateem
Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Other trading activities 4 EXPENDITURE ON: Charitable activities: 5 Support Costs NET INCOME/(EXPENDITURE) NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 10 |
Unrestricted funds £ 45,811 - |
Restricted funds £ - 209,286 |
2025 Total funds £ 45,811 209,286 |
2024 Total funds £ 57,936 209,105 |
|---|---|---|---|---|
| 45,811 | 209,286 |
255,097 |
267,041 |
|
| (132,060 ) | (108,139 ) |
(240,199 ) |
(320,576 ) |
|
| (86,249 ) | 101,147 |
14,898 |
(53,535 ) |
|
| (86,249 ) 263,673 |
101,147 - |
14,898 263,673 |
(53,535 ) 317,208 |
|
| 177,424 | 101,147 |
278,571 |
263,673 |
The notes on pages 8 to 11 form part of these financial statements.
Page 4
Help Yateem
Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Other trading activities 4 EXPENDITURE ON: Charitable activities: 5 Support Costs NET EXPENDITURE NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 10 |
Unrestricted funds £ 57,936 - |
Restricted funds £ - 209,105 |
2024 Total funds £ 57,936 209,105 |
|---|---|---|---|
| 57,936 | 209,105 |
267,041 |
|
| (111,471 ) | (209,105 ) |
(320,576 ) |
|
| (53,535 ) | - |
(53,535 ) |
|
| (53,535 ) 317,208 |
- - |
(53,535 ) 317,208 |
|
| 263,673 | - |
263,673 |
The notes on pages 8 to 11 form part of these financial statements.
Page 5
Help Yateem Balance Sheet As At 30 September 2025
| Notes CURRENT ASSETS Debtors 8 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 9 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Restricted Funds Unrestricted Funds TOTAL FUNDS 10 |
Unrestricted funds £ 129,161 112,182 |
Restricted funds £ - 101,147 |
2025 Total funds £ 129,161 151,410 |
2024 Total funds £ 153,237 112,436 |
|---|---|---|---|---|
| 241,343 (63,919 ) |
101,147 - |
280,571 (2,000 ) |
265,673 (2,000 ) |
|
| 177,424 | 101,147 |
278,571 |
263,673 |
|
| 177,424 | 101,147 |
278,571 |
263,673 |
|
| 177,424 | 101,147 |
278,571 |
263,673 |
|
| 101,147 177,424 |
- 263,673 |
|||
| 278,571 | 263,673 |
For the year ending 30 September 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of trustees and authorised for issue on 29 June 2026 and were signed on its behalf by:
Mr Abdulghani Hassan Trustee
The notes on pages 8 to 11 form part of these financial statements.
Page 6
Help Yateem Cash Flow Statement For The Year Ended 30 September 2025
| Notes Cash flows from operating activities Net cash generated from operations 1 Net cash generated from operating activities Increase in cash and cash equivalents Cash and cash equivalents at beginning of year 2 Cash and cash equivalents at end of year 2 |
2025 £ 38,974 38,974 38,974 112,436 151,410 |
2024 £ 92,124 |
|---|---|---|
| 92,124 | ||
| 92,124 20,312 |
||
| 112,436 |
Page 7
Help Yateem Notes to the Cash Flow Statement For The Year Ended 30 September 2025
1. Reconciliation of income/(expenditure) to cash generated from operations
| . Reconciliation of income/(expenditure) to cash generated from operations | ||
|---|---|---|
| Net income/(expenditure) Movements in working capital: Decrease in stocks Decrease in trade and other debtors Increase in trade and other creditors Net cash generated from operations |
2025 £ 14,898 - 24,076 - 38,974 |
2024 £ (53,535 ) 11,226 134,233 200 |
| 92,124 |
2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
| 2025 £ Cash at bank and in hand 151,410 3. Analysis of changes in net funds As at 1 October 2024 Cash flows £ £ Cash at bank and in hand 112,436 38,974 |
2024 £ 112,436 |
|---|---|
| As at 30 September 2025 £ 151,410 |
Page 8
Help Yateem Notes to the Financial Statements For The Year Ended 30 September 2025
1. General Information
Help Yateem is a company limited by guarantee, incorporated in England & Wales, registered number 08672833 and registered charity number 1158571 . The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.3. Incoming Resources
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.
2.4. Resources Expended
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.
3. Income from Donations and Legacies
| . Income from Donations and Legacies | ||
|---|---|---|
| 2025 | 2024 | |
| Unrestricted | Unrestricted | |
| funds | funds | |
| £ | £ | |
| Donations and gifts | 45,811 | 57,936 |
4. Income from Other Trading Activities
| Orphan Sponsorship Ramadan & Eid Packages for orphan families Qurbani for orphan Emergency relief program Development projects |
2025 Restricted funds £ 27,818 42,807 - 119,116 19,545 |
2024 Restricted funds £ 37,691 33,115 40,705 87,758 9,836 209,105 |
|---|---|---|
| 209,286 |
Page 9
Help Yateem Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
5. Analysis of Expenditure
| 5. Analysis of Expenditure | ||
|---|---|---|
| Support Costs Support Costs 6. Support Costs General administration Governance costs General administration Governance costs 7. Average Number of Employees Average number of employees during the year was: NIL (2024: NIL) 8. Debtors Due within one year Other debtors 9. Creditors: Amounts Falling Due Within One Year Accruals and deferred income |
2025 £ 129,161 2025 £ 2,000 |
2025 Support costs (see note6) £ 240,199 |
| 2024 Support costs (see note6) £ 320,576 |
||
| 2025 Support Costs £ 238,199 2,000 |
||
| 240,199 | ||
| 2024 Support Costs £ 318,576 2,000 |
||
| 320,576 | ||
| 2024 £ 153,237 |
||
| 2024 £ 2,000 |
Page 10
Help Yateem Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
10. Movement in Funds
| 0. Movement in Funds | ||||
|---|---|---|---|---|
| Unrestricted funds General: General unrestricted fund Restricted funds Restricted Funds Total funds Unrestricted funds General: General unrestricted fund Restricted funds Restricted Funds Total funds |
As at 1 October 2024 £ 263,673 - |
Income £ 45,811 209,286 |
Expenditure £ (132,060 ) (108,139 ) |
As at 30 September 2025 £ 177,424 101,147 |
| 263,673 | 255,097 |
(240,199 ) |
278,571 |
|
| As at 1 October 2023 £ 317,208 - |
Income £ 57,936 209,105 |
Expenditure £ (111,471 ) (209,105 ) |
As at 30 September 2024 £ 263,673 - |
|
| 317,208 | 267,041 |
(320,576 ) |
263,673 |
11. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
12. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
13. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 11
Help Yateem Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations Other trading activities Orphan Sponsorship Ramadan & Eid Packages for orphan families Qurbani for orphan Emergency relief program Development projects EXPENDITURE ON: Charitable Activities: Support Costs Orphan educational projects Orphan ramadan food & Eid gift program Orphan sponsorship expense Eid Qurbani Emergency Relief Programs Development project expenses Fundraising costs Administration expenses Accountancy fees and legal fees NET INCOME/(EXPENDITURE) |
2025 Total funds £ 45,811 |
2024 Total funds £ 57,936 |
|---|---|---|
| 45,811 27,818 42,807 - 119,116 19,545 |
57,936 37,691 33,115 40,705 87,758 9,836 |
|
| 209,286 | 209,105 |
|
| 255,097 (39,528) (40,762) (26,858) - (24,553) (56,728) (30,314) (19,456) (2,000) |
267,041 (54,853) (33,330) (36,688) (42,650) (89,917) (24,564) (19,760) (16,814) (2,000) |
|
| (240,199) | (320,576) |
|
| (240,199) | (320,576) |
|
| 14,898 | (53,535) |
Page 12