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2025-07-31-accounts

Char5ty rgglstratlon number 1159189 (England and Wales) ABRAHAM'S CHILDREN IN CRISIS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

ABRAHAM'S CHILDREN IN CRISIS LEGAL AND ADMINISTRATIVE INFORMATION Trustees Adam Bushnell (Chairman) lan Mills Pearf Saddington Rev Michael Dixon Maureen Beadte (Appointed 28 November 20241 Charity numbgr 1159189 Principal addre55 Flat 4 Stonefield House ChLFrch Lane Boroughbridge Yolk Y0519BA Indepènd•nt axamin•r Roseanne Bennett Bsc (Honsl FCA 17 Walkergate 8erwick-upon-Twe$¢J Northumbedand TD15 1DJ Solicltors Sanderson Mccrealh & Edney 4 Quay Walls Berwi¢k upon Tweed TD15 1HD

ABRAHAM'S CHILDREN IN CRISIS CONTENTS Pag& Tnjslees. report Independent examinerfs report Statement of financial activities Balance sheet Notes lo the financial statements 8-13

ABRAHAM'S CHILDREN IN CRISIS TRUSTEES, REPORT FOR THE YEAR ENDED 31 JULY 2025 The tfuslees present their report and accounts for the year ended 31 July 202$. The financial statements have been prepared in accordance wlh the accounting policies sel out in note 1 to the financial statements and comply with the Charity's governing docLsmenl, the Charities Act 2011, FRS 102 'The Financial Reporting Standard appli¢able in the UK and Republic of Ireland" and the Charities SORP 'Accounling and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financ￿1 Repo￿.n9 Stsndard applicable in the UK and Republic of Ireland IFRS 1021.. ObJe¢tlYes and a¢tivitiès The principal objects of Abrnham's Children In Cri$1$ Ilhe Charity) aTe the prevention and relief of povety. the advancement of education and the relief of physical or mental illness for children under the age of 22 years, permanently living in the Holy Land Ilsrael anLI The Occupied Palestinian Territoriesl and who are in Cr￿Cal need, by reason of ill health, financial hardship or other disadvantage by.. Making grants to indiwduals and organisations through sponsorship of indiwdual children to provide or assist in the provision of welfare, education and medical care. Through the work of our Charity we aim to benefit ehildien living in the Holy Land by providing felief for those children who currently may not be receiving help, who 8re in critical need because of extreme finanaal hardship. physical or mental illnessldisabilty. abandonment, the death of one or both parents or family breakdown. This 1$ done by sponsorship and general donation. The Charity. seeks to care for the educats'on, health and welfafft of Children in crisis and to help them achieve their fvll potential. We are dedicated to helping children solely on the basis of need and not on the faith of the child. We achieve this by having advisers who are all qualified and experienced in the care of Children in the area in which we seek lo give help. We spend much time listening lo children and their families lo ensure that we can offer the most practical and appropriate help. All ￿qUestS for help are thoroughly investigated lo ensure that all donated money is used wisely and is helping those children in the most critical need. We are dedicated lo being apolitical and no￿lUdgeMental. No ¢harg6S are made to anyone in the operation of the Charity. Through extended vists to the area in which the Charity operates. many children have been supported on a 'one off basis or are now receiving long term support in relation to their weffare. educational and health needs. All of these children have been assessed by local and UK adviser5 and are deemed lo be in critical need because of injury (both psychological and physicall caused by confiict, severe family problems, financial hardship, illness, disability or mental healih issues.

ABRAHAM'S CHILDREN IN CRISIS TRUSTEES, REPORT (CONTINUED FOR THE YEAR ENDED 31 JULY 2025 Achievements and performance Our objectives this year, have been lo continue supporting children who are living in the Holy Land by providing relief for those who currently may not be receiving help, who are in critical need because of extrerne financial hardship, physical or mentsl illness I disability, abandonment, the death of one or both parents or family breakcsown. To remain a small and Slowly developing organisalion. ensuring Ihal we have the resources (both hlrnan and financiall lo give a consi5tenlly good and appropriate qualty of care to each child in critical need. To ensure that all donations lo the Charity are used wsely lo benefit the children and young people ￿1th whom we work. To achieve our objectives, we would normally spend as much lime 'on the ground. as possible, listening lo children, their families. lo medical, educational and welfare professionals and qualrfied advisors who have volunteered lo give their lime lo the ChaTity. Due to the cu￿ent war and following Foreign Office guidelines, we have been unable lo be there. However, we have kept in regular contsct wlh our beneficiaries, advirs, teachers, parents, and doctors by video link. We feel il 15 important lo keep in regular contact with those who find themselves in dangerous and un¢ertain srtuations, to offer a listening ear and lo show the young pecple we support that they are not being forgotten. We have increased our nurnber of acSvlsers. including former beneficiaries who are now qualified professionals. We have been able lo continue our financial support ol the Children wth the help of our tnjsted advisers in the region. the Ltse of UK regulated money transfers and the ¢realion of a risk assessed audrt trail. We will continue to be 'on the ground, when Foreign Office guidelines pemil as well as operatin9 from 'home'. Each of the cases of the children who are now receiving on-going financial support or who have re¢eived 'one L)ff help have been thoroughly invesligaled. We are sa115fied that those re¢eiving support are or were tamporarily in ¢rili¢al need having been assessed by appropriate professionals, local and UK advisers and trustees. We conth'nually monitor ea(l) child's progress lo ensure th81 all a￿ receiving the help and support they need. As a Charity, we have also been invited by some hospitals and schools to assist in the care and welfare of some of their children who find themselves in crisis. Most ol this wort( involves minimal financial outlay by the Charity. We spend time travelling in the UK to give tslks to churches, different faith groups. schools, and other organisations. These talks are to raise awareness of Ihe plighl of children who find thernselves in crisis in the area in which we operate. Much interest is shown, and regular and other funding has been generated thich will help the Charity achieve its objectives. Fundraising by the Charity has markedly in¢reasec* income lo meet the critical needs of those children and young people affected by the war. The charity ha5 well visited website pages which are helping to increase awarenes5 of the work of the Charity and the plight of the children wiu) whom we work. In the Charity's eleventh year it has financially supported those existing children in the Charbty's care and many more wth support requiring minirnal finanaal input. Some are new cases with some others leaving sponsorship as they are no longer in critical need. Many children and their families are suffering severe financial hardship and for those with children suffering injury, illness or disability, the burden of medical or edu¢ab'onal fees is sometimes just too much. It remains. therefore, our objective to be on the ground. in our area of operation. to continue lo grow slowly Iwthin our means) and lo identsfy those children who might benefit from the Charity's support in the same way as we have operated this year. 11 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 interest in our Charrty's aims and objectives. Financial rovlèw During the year the Charity has been successfvl in maintaining and developing exi$ling activities. Totsl income for the year amounted to £43.44012024.. £37,284) against Tunning costs of £43,61212024'. £34,131 I resulting in an operating deficit of £17212024.. £3,153 5urplusl. Total thjnds at the year end were £4,669 (2024.. £4,841) all of which were unrgstricled.

ABRAHAM'S CHILDREN IN CRISIS TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 JULY2025 Rèsèrvè$ The trustees have reviewed the reserves of the Charfty in ￿latIon to its Cur￿n1 and future requirements and have considered the nature of the income and expend￿tU￿ streams. They consider that the reserves held are sufficient and necessary lo allow the Charity lo continue lo fulfil its objectives. The trustees aim to produce a breakeven position each year with any short lem deficits being lunded from reSe￿e$. Risk review The Iruslee5 have conducted a feview of the major slralegic, business and operational risks lo whih the Charity 15 exposed and are satisfied that systems and proceduies are in place to minimi3e such ri$k$ and ensufe that any risks remain insignificant. The Charity complies with the requlremenls of child protection protocol. whith sets out procedures and stsndards for ensuring that children the Charity works with are kept safe. These requirements include criminal record bureau checks for all Iruslees and volunteers who have frequent contact with Child￿fi and young people and training on child protection measures where it Is deemed necessary. Plan for future periods The Charity aims lo maintain and improve upon current income levels and lo fvrther diversify income, enabling the Charity to plan further aheacl and help many more children and their families who are Suffering severe financlal hardship. 11 remains, therefore, the Charity's objective lo be 'on the ground, in our area of operation, lo continue lo grow SI0￿Y Iwilhin our means) and lo further identfy those children who might benefit from the Charity's support in the same way as we have oper81ed this year. It Is also our objective to continue lo raise an awareness of the siluatsori of these children and to raise funds by tslking with those who may show Inte￿St in our Charity's aims and objectives Public benefit All requests for help are thoroughly investsgated lo ensu￿ that all donated money Is used wisely and is helping those childfen in the most critical need. Vve are dedicated to being apolitical and non-judgementsl. No charges are made lo anyone in the operation of the Charity. Through extended vtsils to the area in which the Charity operates, many children have been supported on a 'one basis or are now receiving long term support In relation lo their welfare, edu¢ational and heath needs. All of these ¢hilsJren have been assessed by local and UK advisers and are deemed to be in crib'cal need because of injury (both psy¢hological and physi¢all caused by conflict, severe family problerns. financial hardship, illness, disability or mentsl health issues. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what actrvilies the Charity should undertake. Volunta8rs All members of the Charity are volunteers which ensures that every donation, however small, will t￿ used solely for the benefit of children in Crisis. Stru¢ture, g¢vèman¢• and manag¢ment The Charity 1$ governed by its Twst Deed established on 8 February 2014. The Iwstees have accepted ultimate responsibility for directing the affair5 of the Charity and for ensunng that it is solvent, well run and delivering the charitable outcomes for the benefit of the public for which il has been set up. The Charity employs no stsff. Charitable a¢tivilies are all managed by the Iruslees in accordance with ils Trust Deed. Under its Trust Deed the number of tnjstees shall not be less than four.

ABRAHAM'S CHILDREN IN CRISIS TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 Th& Iru%tees The Imstèes )0 serygd the Charity during Iht y8aF #s lollows". Adam B￿shne44 IChairm4nl P8ad Saddin￿on Rev Michael Dixon V.aureen 8adlt (Appointed 28 Novemb8r 20241 Trustees recrnitment and trarning I W5tee5 have Ihe power al any ti(Tre lo apwiri. any porson Is 3ble arycf wllin9 to do so lo be a Irustee. A person shall n.ot be efttitled to act 8$ 8 tnJsttr@ ur4til tttey have signed a de¢lard140n of attplanc4 and wllsngness to acl IR accordantt WFth Ihe terms of the Twst Deed. ew Irusiees a￿ appropri8tety iTrducted aTrd toine& lo uffderstand the nature of lae Charity and its operaknons 8nd their responsibilities feLqtion to=omplionce. duty af prudence and duty of ca￿. Statement of trustees. respoEFsib¢l¢tie$ 7hf. IriisleES are rgsponsible foi pr￿pa￿Th9 the TAslees' ￿epOrt thé finan￿181 stsiemenls ill acurd8nee sppliGabie law United Ki9dgrn A￿untIng Slandard5 Iunited Ki41gdom Generally Accepted Acwunlillg Practi￿1. Thè law applrtable 10 ¢hanties ITr Enoland ar.d Olale5 requips the tsusiees 10 Pre￿re f.n8nci31 s14teThent$ fDr eac￿. finaDoa, year VéKh •ve a Iwe and fair Vfew of the state of affairs of Ihe Charity and of the inccming resources and application of resouFces of the Ch8ri. .or Iha! yeaT n prppaTrllg these fvnancial statemep.Is, the tnjtstees are r8quired to. select s￿lIable accounting polic￿$ and Ihery aWy them consislentty.. obtsrye the mÈinods aort pnn¢iple5 In Ib.e Chanties SORP", make iudpémÈnt> and eslim8185 that Èrè ￿8$0￿&ble and prudertl". slate whelher app1t￿ble 8￿￿n￿n9 Standards have been foHcwed. subject lo any naiefial departures 4isclosed and explained in the fioaTro315tsterrpnts'. and prep8o the finan031 $iate.menls on the going ¢on¢em b9$1$ is Inapproprtate t¢ pre$ume that Ihe rh<7r.'ly ilil cvnli?Je in opeEBlion The tAslees are re$p)nsible for keepin9 suffiGieni a¢¢ounting ro¢Otds Ih$i dis¢lose wlh reasonable accuratry al any tiry￿ the fiTraTicial posltion of the Charity 8nd Ènable them to ensure that the fin&naal stalements comply wlh he ch3p.lies Act 2011, the Charaty IAixaunt5 Reportsl Regulatitss 200e and the provisions of the Tmst Deed. They are a150 QSP0fi5ib5e for safeguarfing the asse15 of Ihe Cha￿ty and hen¢e for taking fya$onable steps for the prevtrntlOP. 2nd d81ertion of If#ud and other iYegulèriii&s. slees, reptsrt vfjs appm¥ed by the 8oard of TIu51ees. lan Mill$ Tiusiee Deled.. 2.M.*t.¥ 2-Ats

ABRAHAM'S CHILDREN IN CRISIS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ABRAHAM'S CHILDREN IN CRISIS I report to the trustees on my examinatKsn of the finan¢ial $latemenls of Abraham's Children In Ciisis (the Charity) for the year ended 31 July 2025. Responslbllitles and bas15 of report As the trustees of the Charity you a￿ reSpOn￿bIe for the preparation of the financial statements in accordance with the requi￿ ments of the Charrties Act 2011. I report in respect ol my examination of the Charity's financial slalements carried out under sectlon 145 of the 2011 Act. In carying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Indfypendont examlner's ststement I have completed my examination. I confirm that no rnatters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting re￿rdS were not kept in respect of the Charity as required by section 130 of the Charities Act 2011. the financial ststemenls Ilo not accord with those w¢ords.' or the financial statement5 do not comply with the applicable requirements concerning the fom and cofilent of financial statements set out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a Inattef considered a5 part of an independent examination. I have no concefns 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. Roseanne Bennatt Bsc {Honsl FCA 17 Walkergate BeM¢k-upon-Tweed Northumberfand TD15 1DJ Date:........ Ilts.l.L

ABRAHAM'S CHILDREN IN CRISIS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY2025 Unr8Stricted funds 2025 Total 2024 Notè$ Doriations and legac4es 43.440 37,284 Raising fvnds 1,606 985 Challlable activities 42,006 33,146 Total r•$ourc•s exp•nd•d 43,612 34.131 Not l•xp¢ndlturollln¢om• for th¢ yoarl Not movement In funds 11721 3,153 Fund balances at 1 Aug11$12024 4.841 1,688 Fund balance5 at 31 July 202S 4,669 4,841 The statement of financial activ*ties includes all gains and10gses re¢ogni$ed in the year. All income and expenditure derive from continuing aclivilies.

ABRAHAM'S CHILDREN IN CRISIS BALANCE SHEET AS Af31 JULY2025 7025 2024 htotes Fixed 45$¢ts Tangibk asse15 1,089 1,193 Current a8sèts Debtois Casl al bank and irTr 1.028 3.952 1,083 3,285 4.980 4.348 Creditors.. amounts fallsng due withi one year 12 11,4001 17001 Net Current assets 3,580 3,e48 Total 3$sets l•$$ eurrollt liabilities 4.669 4.841 The funds of the Charity Unfestritied fvnd5 13 4.669 4.841 4.669 4,841 The.fync431 statemènts approved by the trustees on . rNstee

ABRAHAM'S CHILDREN IN CRISIS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JUL Y2025 A¢¢ountlng poll¢lo$ Charity infomiation Abraham's Chrldren In Crisi5 is an unincorporated charlty, established by a Tru$l Deed and registwed ￿th the Charity Commission, number 1159189. 1.1 Accounting convention The financial Statements have been Prepared in accordance with the Charity's governing document. the Charities Act 2011, FRS 102 "The Finaneial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP Accounting and Reportin9 by Charities.. Statement of Recommended Practice applicable Its charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" The Charity is a Public Benefrt Entity as defined by FRS 102. The Chartty has taken advantsge of the Provisions in the SORP for charities not lo prepare a statement of cash flows. The financial 3talemenls are prepared in sterling, which is the functional currency of the Chanty. Monetary amounts in these financial statements are rounded to the nearest £. The accounts have been prepared under the historical cost conventlon. The principal accounting policies adopted are sel out below. 1.2 Golng conc8m At the time of approving the financial $lalements, the trustees have a reasonable expectstion that the Charity has adequate resources lo continue in operational existen¢e lor the foreseeable future. ThLFS the trustees continue lo adopt the going concern basis of accounting in preparing the financial statement$. 1.3 Charitsblo funds Unrestri¢led fvnds are available for use at the diseretion of the trustees in furtheranee of their charitable objectives. 1.4 Incomlng rèsour￿$ Income is recognised when the Charity is legally entitled to it after any perfomiance conditions have been mel, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recogni5ed once the Charity has been notified of the donation, unless performance eonditions require defeffal of the amount. Income lax tecoverable in relation to donations received under Gfft Abd or deeds of ¢ovenanl is recognised at the lime of the donation.

ABRAHAM'S CHILDREN IN CRISIS NOTES TO THE FINANCIAL STATEMENTS ICONTINUED FOR THE YEAR ENDED 31 JULY2025 Accounting policies Icontinvedl 1.5 Rosourc•s •xp•nd•d l expenditure is a¢￿Unted for on an accruals basis and has been aggregated under appropriate headings. Costs of generating funds comprise the costs associated with attracting voluntary income and the costs incurred in connection wth fund raising. tslks and events. Resources expended on charitable a¢tivities comprise the costs incuired by Charity in working lo meet its charitable objectives. Govemance costs are those incurred in Connection wlh the admlnlstration of the Charéty and compliance wlh constitutional and statutory requirements. 1.6 Tangible fixed assets Tangible fixed assets are initially measured al cost and subsequently measLfred al cost or valuation, net of depreciation and any impairment losses. Depre¢ialion is recognised so as lo write off the cost or valuation of assets less their residual values over their uselul lives on the following bases.. Computers 33•kn Reducing Balance The gain or loss arising on Ihe disposal of an asset is detem)ined as the differen￿ between the sale proceeds and the carying value of the asset, and is recognised in the statement of financial actimties. 1.7 Im￿lMIent of fixèd assets At each reporting end dale, the Charity reviews the Carrying amounts of its tangible assets lo determine whether the￿ is any indication that Ih05e assets have suffered an impaimenl loss. If any such ind￿all0￿ exists. the recoverable amount of the asset is eslimaled In order to detemine the extent of the impaimienl loss lif any). 1.8 Cash and cash aqulvalonts Cash and cash equivalents include cash in hand, deposits held al call wlh banks, other short-term liquid investments with original maturities of three months or less. and bank overdrafts. Bank oveTdraft5 are shown wiihin borrowings In current 5iabilities. 1.9 Financial instruments The Charity has elected to apply the provision5 of Section 11 'Basic Financial Instruments, and Section 12 'Other Fin8n¢ial Instruments Issue5, of FRS 102 10 all of rts financial in$lrumenl$. Financial instruments are recognised in the Gharity's balance sheet when the Charity become5 party to the contractual provigions of the instrument Financial assets and liabilities are offset, wth the nel amounts presented in the financial slatemenls. when there is a legally enftsrceable right lo sel off the iecognised amounts and there is an intention lo settle on net basis or lo realise the asset and settle the liability simultaneously. Basic financial assots Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried al amortised ¢o$l using the effective interest method unless the arrangement constitutes a finan¢ing Iransaclion, where the transactson is meaSU￿d al the present value of the fvlure ieceipts discounted al a market rale ol interest. Financial assets classified as receivable within one year are not amc*rtised.

ABRAHAM'S CHILDREN IN CRISIS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JUL Y2025 A¢¢ounting poli¢ie$ (Continued) Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially reco9nised at transaction price unless the arrangement conslilules a financing transaction, where the debt instrument is measured at the present value of the futuie payments discounted at a market rale of interest. Finanaal liabilittes classified as payable thin one year are not amorti$ed. Debt ingtfumenls are subsequently carried at amortised cost, using the effective interest rate method. Trade ¢redilor5 are obligations lo pay for goods or services that have been acquired in the ordinary course ol operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented a5 non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured al amortised cost using the effective interest method. D•r•cognition of financial liabilities Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or cancelled. 1.10 Grant making policy Grants are rnade al the trustees, discretion lo children in critical need and bodieslorganisatsons wofking in the Holy Land in fiJrtheran¢e of the Charity's aims and objectives. crftleal accountlng eS￿mateS and Judgements In the application of the Chanty's a￿oUnts.rng policies, the trustees are required to rnake judgements, estsmates and assumpbons about the carrying amount of assets and liabilities that are not ￿adIlY appa￿nt from other sour¢e$. The e$limates and asso¢ialed assumptions are based on historical experience and other faclors that are considered to be relevant. Adual ￿su11$ may differ from thes$ estimates. The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions lo a¢¢ounling estimates are recognised in the period in which the estimate is rewsed where the revision affects t￿lY that period. or in the period of the revision and future periods where the revision affects both current and fvture periods. Donatlons and legacles 2025 2024 Donations and 9ifi$ Gift aid 41.213 2,227 31,525 5,759 43.440 37,284 io-

ABRAHAM'S CHILDREN IN CRISIS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY2025 Raising funds 2025 2024 Raising fijnds 1,606 985 Costs associated with raising funds are those in¢uired by the Charity in ordef to raise awareness of the Charity's activrties in order lo generate donations and legacies t)rough luntjraising, tslks and events. CharStablo actlvltios Charitable Charltabl• activities activitiès 2025 2024 Depreciation and impaimenl Sponsorship of Children Flights, accommodation and expenses 513 38.397 427 206 30,060 231 39,337 30,497 Share of govemance costs (see note 61 2,869 2,649 42,006 33,146 Support costs Governance costs 2025 Governance ¢osts 2024 Accountancy Insurance Equipment and office exper¢sey 880 419 1.370 880 419 1,370 774 390 1,485 774 390 1,485 2.669 2.669 2,649 2,649 Analysed between Charitsble actvities 2,669 2.689 2,649 2,649 Govemance ¢osls includes payments to the independent examiner of £880 12024.. £7741 for aC￿untan¢Y advice and independent examination.

ABRAHAM'S CHILDREN IN CRISIS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY2025 TrustO•S None of the tnjstees lor any persons connected with them) received any remuneration during the year, but 1 12024.. 1) was reimbursed a totsl 01 £1,591 12024.. £9851 for travelling expense$. The total amount of donations received wilhoul conditions from trustees or other related parties during the year was £746 {2024." £1,150>. Employees There were no employees during the year. T¥xatlon The charity is exempt from taxats'on on its activtties because all its income is applied for cha￿￿ble purposes. 10 Tanglblg flxgd a$$gts Computers Cost Al 1 August 2024 Additions 1,399 409 At 31 July 2025 1,808 D•pr8¢latlon and Impairment At 1 August 2024 Depreciation Charged in the year 206 513 Al 31 July 2025 719 Carrying amount At 31 July 2025 1,089 At 31 July 2024 1,193 11 Debt?r 2025 2024 Amounts falling due within ono year: Trade debtors 1.028 1,083 12 Credltors: amounts falling duo withln on8 yèar 202S 2024 Accruals and deferred income 1,400 700 12-

ABRAHAM'S CHILDREN IN CRISIS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY2025 13 Unré$tri¢tgd fund$ The unrestricted funds of the charity compiise the unexpended balances of donations and grants which afe not subject to specific conditions by donors and grantors as lo how they may be used. At 1 August 2024 Incomlng resourcos Resources oxpondgd At 31 July 2025 General funds 4,841 43,440 143,6121 4,669 Pr¢vlou$ y¥ar- At 1 August 2023 Incoming resourc•s Resourc0$ axp8ndèd At 31 July 2024 General funds 1,688 37,284 134.1311 4.841 14 Rèlatsd party transactlons There were no disclo$abl¢ related party Iransadions during the year12024-, None). 13-