Charity registration number 1159189 IEn9land and Wale$l ABRAHAM'S CHILDREN IN CRISIS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 ABRAHAM'S CHILDREN IN CRISIS LEGAL AND ADMINISTRATIVE INFORMATION Trustees Adam Bushnell Ichaimianl lan Mills Pearl Saddington Rev Michael Dixon IAppointed 15 July 202dl Charlty number 1159189 Principal address Flat 4 Stonefield House Church Lane Boroughbridge York Y0519BA Independent examiner Roseanne Bennett Bsc (Honsl FCA 17 Walkergate Betwick-upon-Tweed Northumberland TD15 1DJ s￿ICit0rs Sanderson Mccreath & Edney 4 Quay Walls BeNick upon Tweed T015 1HD ABRAHAM'S CHILDREN IN CRISIS CONTENTS Page Trustees. report Independent examinels report Slalement ol financ181 activities B81ance sheet Notes lo the financial statements 8-13 ABRAHAM'S CHILDREN IN CRISIS TRUSTEES. REPORT FOR THE YEAR ENDED 31 JULY 2024 The trustees present their report and accounts for the year 8nded 31 July 2024. The financi81 slalements have bèen prepared in a¢ry)rdance with the a¢¢ounling polt¢ies set out in note 110 th8 financi81 statements and comply wth the Charity's goveming documont. the Charities Act 2011, FRS 102 The Finanaal Reporbng Standard applicable in the UK and Republic of Ireland" and the Charities SORP Acctyjnting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in a¢cordance with the Flnancial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.. Objectives and activities The principal objects of Abraham's Children In Crisis Ilhe Charity) are thg prevention and relief of povety. tho advancement of education and the relief of phy$i¢al or mental illness for children under the age of 22 years. pemianenlty living in the Holy Land Ilsrael and The Occupied Palestinian Territories) and wh) are in ￿11¢85 need, by reason of ill health. finana81 hardship or other disadvantage by". Making grants to indNiduals aThJ org8nisalions through sponsorship of individual children lo provide OT assisl In the provision of welfare, education and medical care. Through the work of our charity we aim to benefjl children living in the Holy Land by providing relief for those children who curranlly may nol be ￿CeiVIng help, who are in critical need because of extreme finana81 hardship, physical or mental illnes51disability, abandonrnenl, the death of onè or both parents or famity breakdown. This is done by sponsorship and general donation. The Charity, seeks tt> care for the edu(stion, health and weKare of children in cTisis and to help Ihern achieve their full potential. We are dedicated to helping children solely on the basis of need and not on the faith of the child. We achieve Ihis by having advisers who are all qualifjed and experienced in the care of children in the area in which we seek lo give help. We spen¢J much lime listening to children and their families to ensure that we can offer the most practi￿1 and appropriatè hèlp. Achievements and pgrformance Our objectives this year, have been to continue SUPPOrfing children who are living in the Holy Land by providing felief for those who currently may not be receiving help, who are in critical need because of extreme financial hardship. physical or mèntal illness I disability, abandonment, the death of one or both parents or family breakdown_ To rernain a small and slowly developing organlsalion, ensuring that we have the resources (both hurnan and financiall lo give a consistently good and appropriate quality of care to each child in critical need. To ensure that all donations lo the Charity are used to benefit the children and young people with whom we work. To achieve our oblectSves, we would normally spend as much time 'on the ground, as possible, listening to children. their families. to rnedical. educational and welfare professionals and qualified advisors who have volunteered lo give their time lo the Charity. Due lo the current war and followin9 Foreign Office guidelines, we have been unable to bo th?re. However, we have kèpl in regular contact with our benefiaaries, advisers. leathers. parents, and doctors by video link. We have increased our number of advisers. including formèr beneficiaries who are now qualified professionals. and also Mo individuals close in age lo our current young beneficiaries to better understand their needs. We have been able to ctsnlinue our financial support of the children with the help of our trusted advisers in the region, the use ol UK regulated money transfers and the creation of a risk assessed 8udil trail. We will contlnue to be'on the ground, when Foreign Office guidelines pemil as well as operaling frorn'home,. ABRAHAM'S CHILDREN IN CRISIS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 JUL Y 2024 Each of the cases of the children who are now receiving on-going financial support or who h8ve re￿IVed'0ne off help have been thoroughly investigated. We are satisfied th81 those receiving support are or were temporarily in critical need having been assessed by appropriate profè55ionals, local and UK advisers and trustees. We continually monitor each child's progress to ensure that all are receiving the help and support they need. As a charity. we have also been invited by some hospitsls and schools to assi81 in the care and welfare of some of theii children who find themselves in crisis. Most of this work involves minimal financial oullay by the Charity- We spend ITme travelling in the UK to givè talks lo churches, different faith groups. schools, and other org8nisations. These tslks are to raise awa￿ne$S of the plight of children who find themselves in ¢xi51s Iri the area in which we operate. Much interest is shown. and regular and other funding has been generated which will help the Charily achieve its objectives. Fundraising by the Chaiity has markedly InC￿aSed ineorne lo meet the eritic31 needs of those children and young people affected by the war. The Charity has well visited website pages which are helping to increase awareness of the work of the Charity and the plight of the children with whom we work. In the Charity's tenth year rt has financially sUPPOrted those existing children in the Charity's eare and many more with support requiring rninirnal financial input. Some are new eases wlih some others leaving sponsoTship as they are no longer in critic81 need. Many children and their familiès are suffering severe financial hardship and for those with children suffering injury. Illness or disabilty, the burden of medical or educational fees is sometimes just loo much. It rernains, therefore. our objective lo be 'on the ground. in our area of operallon. lo continue to grow slowly Iwlthin our rneans} and lo identify those children who might benefrt from the Charity's support in the same way as we have operated this year. 11 is also our objective lo continue to raise an awareness of the situation of these children and to raise funds by talking with tho$e who may show interest in our Charity's aims and objectives. Financlal revlèw During the year the Ch8rty has been successful in maintaining and dèveloping exisling activities. Tol81 income for the year amounted to £37,28412023.' £19,49418g8in51 running costs of £34,131 12023.. £19,561} resulting in 8n operating surplus of £3.153 {2023.' £67 deficit). Tot81 funds at the year ènd were £4,841 12023.. £1,688) all of which were unrestricted. Reserves The trustees have reviewed the reserves of thè Charity in relation to its ¢urrent and future requirements and have Considered the nature of th& income and expenditure streams. They consider that the reserves held are sufficient and necessary to allow the Charity to continue lo fuffil ils objectNes. The trustees aim to produce a breakeven position each year with any short term defiats bein9 funded from reserves. Risk review The trustees have conducted a review of thè major slralegic, businass and operational risks to which the Charity is exposed and are satisfied that systems and wocedures are In p18ce lo ninimise suth risks 8nd ensure that any risks remain insignificant. The Charity compliès with the requirements of thild protects'on protocol. whi¢h sets out proceduies and standards for ensuring that ¢hildren the Charity works with are kept safe. Th8s8 requirements indude ￿[￿l￿al record bureau checks f¢r all trustees and volunlotrrs who have frequent contact with children and young people and training on child protedion measures where it Is deerned necessary. ABRAHAM'S CHILDREN IN CRISIS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024 Plon for future periods The Charity aims to maintain and improve upon current income leve15 and lo further diversify income. enabling the Charity to plan further ahead and help rnany more childrèn and their families who a￿ suffering severe financial hardshlp. 11 remains, therefore, the Charily's objedive to be 'on the ground, in our area of operation. lo continue lo grow slowly Iwilhin our rneansl and to fijrther identify those children who might benefit frorn the Charity's support in the same way as we have operated this year. It is also our objective to continue to raise an awareness of the situation of these children and to raise funds by talking with those who may show inlerest in our Charity's aim$ and objecl've5. PLtblic benefit All requests for help are thoroughly investigated to ensure that all donated money is used wisely and is helping those children in the most critical need. We are dedicated to being apoliti￿1 and non-judgemenlal. No ¢haiges are rnade to anyone in thg operation ofthe Charity. Through extended vlsts to the area in which the Charity operates, many children have been supported on a 'one off basis or are Thjw rè¢eiving long term $upport in relation to theirwelfare. educational and heamh needs. All of these children have been assessed by local and UK advisers and are deemed to be in ￿tKa1 need because of injury (both psychological 8nd physicall caused by conflict, severe family problems. financial hardship, illness. disablllty or mental heath TS5ue$. The trustees have paid due regard to 9uidance issued by the Charity Comrnission in dectdlng what activities the Charity should *Jndertsktr. Volunteers All members of the Charity are volunteers which ensures that every donation, however small, wlll bo used solely for the benefit of children in crisis. Structure, governance and management The Gh81ity is govemed by its Tru51 Deed established on 8 February 2014. The Iruslees have a¢￿pted ultimate responsibility for directing the affairs of the Charity and for ensuring that it 1$ So￿ent. well run and delNering the charitable outcome5 forthe benefit of the public for which it has been set up. The Gh8Tity employs no staff. Charitsble activities are au managed by the trustees in accordance with its Trust UTKler its Trust Deed the number of Iruslees shall not be less than four. The trustees The Iruslees who seNed the Charity during thg yearweie as follows.. Adam Bushnell (Chairman) lan Mills Pearf Saddington Mi¢hael Daglish Rev Michael Dixon IResigned 11 February 20241 IAppoinled 15 July 20241 ABRAHAM'S CHILDREN IN CRISIS TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 JUL Y 2024 Trust¢tr5 reGruitment and tralning Trustee8 have the power ai any lime to ap[ul￿t any petson who is ab￿ and willing lo do so lo be s Iruslee A person shall not be ently￿ to 8¢18$ a Itu$tee until they have signed a deClarats£￿ of a¢￿ptanCe and wilknngne5S to act in 8ccordan¢e wlh the lemis of the TfU51 D8ed. New trustees are appropriately Inducted and Irained to understand the n81ure of the Charity and its operations and their responsibilitie5 in relation lo compliance, duly Of prudence duty of care. Slatement of trustep5' responsibilities The trustee5 are resrM)rtsible IDr preparing th? Trustees. Rewt ané the financiBI staternents in acwrdance with applicable law and United Kingdun Acwunting Standards (United Kingdom Generally A(Yepled Accounts'rYJ Prac￿'cel. The applicable to chgrilies in England and Wale$ require5 the trustee5 to prepare finanLyal 5taternents for eacli finanual yèar which gwe a true and fair view of the slate of aff&r8 of the Charity and of thè In¢>)ftUng iesouices and application of resour(*s of the Chayily for that year. In preparing these financial statements. the tNstees are ￿qUIred to". Select $uilable accounliru policies ar￿ then apply them wnsislenlly. - observe the melh¢xls and principles in the Charth"e8 SORP. - make judgements and estimate5 that are reasonable and prudent.. stale whether applicab￿ acwunting standards have been folbwed. yjbjeci to any material departure8 iSis¢losed and explained in the finanual slalements,. an¢J prepare the fina￿141 statements un the going concern basN8 unless il is inappropriate to presume that thè charity w511 wnlinue in operation. The ttu$tees are responsible for keeping suffiaenl aeeountng records thal disdose *ilh ieasonable accuracy 81 any tirne the fi￿ar￿18[ posilion of Ihe Chanty 2nd enable them lo ensure Ihal the financial slalements corn ￿Y wlh the Chaniies Act 2011, Ihe Charity (Accounts and Report81 R,￿UlationS 2008 and the Prov￿10￿5 of the Trust Dee(S. They are also responsiblÈ for $8feguarding the asse15 of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other iiregularili85. The trustees, report wa5 approved by the Board ol Trusteès. lan Mi115 Trustee Dated.. ABRAHAM'S CHILDREN IN CRISIS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ABRAHAM'S CHILDREN IN CRISIS I report lo the trustees on my examination ol the fin8n¢ial statements of Abraham3 Children In Crisis (the Chartyl for the year ended 31 July 2024. Re$ponslbllltles and basis of report As the Iru8tees of the Chaiity you are Tesponsible for the preparation of the finanri81 statements in accoidance with the requrrements of the Chaiiti8sAct 2011. I report in respect of my gxaminalion of the Charity's financial statements carried wt under section 145 of the 2011 Act. In carrying out my examination I have followed all the akwll¢8ble Directions given by Ihts Charity Commission under section 14515llb} of the 2011 Act. Independent examinerfs statement I have completed my examination. I confirm that no matters have come to my attention in conne(*M with the examination giving me Cause lo believe that in any material respect.. accounting records were not kept in respect of the Charity as required by section 130 of the Charities Act 2011. the financlal statements do not accord with those records,. or the financial statements do not CoM￿Y with the applicable requirèmanls concerning the fom and content of financial statements Bel out in the Charities {Accounts and Reports) Regulations 2008 othei th8n any requirement that the finanrial statements give o true and fair view, whKh 15 not a rnatter considered as part of an independent examination. I have no COn￿mS and have come acioss no other matters in connèction with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Roseannè Bennett Bsc IHons) FCA 17 Walkergate Be[W￿k-upOn-TWeed Northumberland TD15 10J Dale.. ..27.. ABRAHAM'S CHILDREN IN CRISIS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY 2024 Unrèstrlct8d funds 2024 Total 2023 Notes Ineome from: Donations and legaues 37.284 19,494 Ex ènditure on: Raising fund$ 985 177 Charitable acbwties 33,146 19.384 Total r•sources expended 34,131 19,561 Net incomellèxp*nditurel for the yearl Net movement in funds 3,153 167) Fund balances at 1 August 2023 1.688 1.755 Fund balancès at 31 July 2024 4.841 1.688 The slalement of finanaal a¢tivilies includes all gains and los3es recognised in the year. All income and expenditure dgrive from rthilinuing activities. ABRAHAM'S CHILDREN IN CRISIS BALANCE SHEET AS AT 31 JULY 2024 2024 2023 Notes Fixed assets Tangible osgets 10 1,193 Current assets Debtors Cash al bank 8nd in hand 11 1,083 3,285 521 1.867 4,348 2,388 Creditors: arnounts falling duè wfjthin one year 12 17001 17001 Net Gurrent a55etS 3,648 1,688 Total asset$ Ip95 current liabllltles 4,841 1,688 The fund5 of the Charity Unrestricted funds 13 4.841 1.688 4.841 1.688 The financi aletnents w8re apsxoved by the trustee5 on ......................... Trustee ABRAHAM'S CHILDREN IN CRISIS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 Accounting polieiÈ5 Charity information Abraham's Children In Crisis is an unlncorporaled charity, established by a Trust Deed and registered with Ihe Charity Commi55ion, number 1159189. 1.1 Accounting convention The financial statèrnents have been prepared in accordance with the Charitys governing docurnent. the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Chaiities SORP "Accounting and Report4ng by Charities.. Statement of Recommended Practi applicable to charities preparing their accounts in accord8nce with the Finana81 Reporting Standard applicable in the UK and Republ￿ of Ireland IFRS 1021" The Charity is a Public Benefit Entily as defined by FRS 102. The Charity h88 taken advantage of the provisions in the SORP for chariti6s not to prepare a statement of cash flows. The financial staternents are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial stalgrnenls are rounded lo the nearest £. The 8¢counls have baen prepared under the historical cost convention. modified to indude the revaluation of f￿ehOld properties and to include investment PTOPfyrties and c£rtain financial instruments at fair value. The prinupal accounting policies adopted are set oul below. 1.2 Going concern At the time of approving the financial slalements. the ttustees have a reasonable oxpectation Ihat the Charity has adequate resources to continutr in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting In preparing the financlal slalements. 1.3 Charilable funds Unrestricted ftjnds are avaSlable for use at the discrellon of the trustees in furtheran￿ of their charitable objectives. IA Incoming rèsources Incorne is recognised when the Chaiity is legally enlllled to il after any performance conditions have been met. the amounts can be measured reliably. and il is probable that income will be re￿Ived. Cash donations are recognised on r￿1p1. Other donatlons are recognised On￿ the Charity has been notffied of the donation. unless perfomanc2 conditions require deferral ol the amount. Incorne tax recoverable in relation to (frjnations received under Gift Aid or deeds ol eovenanl 15 recognised at the time of the donation. ABRAHAM'S CHILDREN IN CRISIS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JUL Y 2024 Accounting pollcleg Icontlnuodl 1.5 Resources expendèd All expenditure is accounted for on an acc¥uals basis and h88 been aggregated under appropriate he8dings. Co8ts of generating funds comprise the costs 85socialed with attracting voluntary income and the costs incurrod in connection wlh fund raising. talks and events. Re80uices expended on ¢haritable activities comprise the CLJSts incurred by Charity in working to meet its charitable objectives. Govemance costs are those incurred in connect￿￿ wilh the administratlon of the Charity and compliance with constitutsonal and statutory requirements. 1.6 Tangible fixed ass•ts Tangible frKed assets are initially measured at cost and subsequently measured at eost or valuatron. net of depreciation and any impaiirnent19sses. Depreciation is rè¢ognised so as to write off thg c08t or valuation of agsets le3S their Tesidual values over their usefvl lives on the following bases.. Computers 33% Rer travelling expenses. The total amount of donations reixived wtMul ¢ondilion8 from trustees or other related parties during the yearwas £1,15012023'. £3901. Employees There were no èmployees during the year. Taxatlon The d)8rity is exempt from taxation on its activities because all ils incxjme is appfied for charitable purposes. 10 Tangible fixed assets Computfrrs Cost Addit*)ns 1,399 At 31 July 2024 1,399 Depreciation and impairment Depreciation chaiged in the year 206 At 31 July 2024 206 Carrylng arnount Al 31 July 2024 1.193 11 Debtors 2024 2023 Amounts falllng du8 Within one year: Trade debtors 1,083 521 12 Crèdltors: amounts falllng due within one year 2024 2023 Accruals and defèrr8d incorne 700 700 12- ABRAHAM'S CHILDREN IN CRISIS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 JUL Y 2024 13 Unrestricted funds The unrestrictèd funds of the charity comprise Ihe unexpended balances of donations and grants which are not subject to speafic cotKlitions by donors and grantors as to h¢)w they may be used. At 1 Au9USt 2023 Incomlng resourc•s Resour¢•$ èXP8nded At 31 July 2024 General funds 1,fj88 37,284 134.131) 4,841 Provlous year-. At 1 August 2022 Incoming resources Resourees expended At 31 July 2023 General fvnds 1,755 19.494 119,5611 1,688 14 Related ￿rtY transactions There were no disd0sa￿e related party transactions during year {2023'. None}. 13-