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2021-08-31-accounts

Company number: 09162860 Charity Number: 1160255

Aid 4 Ummah

Report and financial statements

For the year ended 31 August 2021

AID 4 UMMAH

Contents

Page
Annual Report 1 - 4
Review of activities 5 - 10
Independent Examiners Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the financial statements 14 - 19

AID 4 UMMAH

DIRECTORS REPORT FOR THE YEAR ENDED 31 AUGUST 2021

The trustees of Aid 4 Ummah (who are also the Directors for the purposes of company law) present their annual report for the year ended 31 August 2021 under the Charities Act 2011 ("The Act"), together with the accounts for the year, and confirm that the latter comply with the requirements of the Act, the Companies Act 2006, the Charities SORP and its governing document, the Memorandum and Articles of Association.

Public Benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities.

Aid 4 Ummah - the organisation:

Aid 4 Ummah is a charitable company (Charity Registration number 1160255) and a company limited by guarantee (registered number 09162860) with the liability of its members limited. Its governing document is the Memorandum and Articles of Association.

The Registered Office is at 6 Queens Park Road, Blackburn, Lancashire, BB1 1RF

Aid 4 Ummah - the trustees and directors:

The Board of Trustees is responsible for the overall governance, management and control of the Charity.

Charity Trustees and Directors:

The Directors of Aid 4 Ummah are: Salim Mulla Mubeen Mulla Ismail Mulla

The appointment of members of the Board of Trustees shall be reviewed every year using procedures set out by the Board of Trustees.

Organisational Structure

Details of the Trustees serving during the year are set out above. Each Trustee has assumed an individual responsibility for the day-to-day organisation and administration of the charity. The Trustees work together and have established regional committee to assist the organisational structure of the charity. An Executive Management Committee has been set-up to oversee the running of the charity, reporting directly to the board of Trustees.

Accountants:

H&A Consultancy Services Ltd 185 Audley Range Blackburn Lancashire BB1 1TH

1

AID 4 UMMAH

DIRECTORS REPORT FOR THE YEAR ENDED 31 AUGUST 2021 (continued)

Aid 4 Ummah - aims and activities:

Charitable objects

The Memorandum and Articles of the organisation state that the charitable objects are for the benefit of the Muslim community and other communities worldwide:

(a) the advancement of education, in particular, education provided in accordance with the tenets of Islam;

(b) the prevention or relief of poverty or financial hardship in particular but not exclusively by the provision of grants to individuals in need and/or charities, or other organisations working to prevent or relieve poverty;

(c) the relief of those in need by reason of age, ill health, disability, financial hardship or other need;

(d) the advancement of the Islamic faith;

and, in furthering the Objects, the Charity shall operate in accordance with the principles of the Islamic faith.

Review of Charitable Activities

Forming part of this Annual Report, the Trustees present a separate review of charitable activities on the upcoming pages.

Risk Management

The Trustees have the responsibility for implementing a managed approach to risk management. Considering the continued growth in membership the management committee conducts an ongoing review of the major tasks in which the charity is involved and reviews the system in place to mitigate any risks involved. Internal risks are minimized by the implementation of procedures for authorisation of all transactions and, external risks by secure investments wherever applicable.

The Trustees are committed to and are continuously striving to have stronger and more robust systems and controls which all provide even more transparency and accuracy and ensure that the donors to the charity can give confidently and the assets of the charity are safeguarded.

Statement of the Directors Trustees' Responsibilities

New trustees undergo an orientation event briefing them on their obligations, the contents of the Memorandum and Articles of Association, the committee, and the decision-making processes. They are encouraged to visit any of the charity's activities, by prior notification, having concerns for the educational needs of many of the charity's beneficiaries. Trustees are encouraged to attend appropriate external training events when these will facilitate the undertaking of the role.

2

AID 4 UMMAH

DIRECTORS REPORT FOR THE YEAR ENDED 31 AUGUST 2021

(continued)

Statement of the Directors Trustees' Responsibilities

The Trustees (who are also the directors for the purposes of company law) are responsible for the preparing the Trustees' report and the financial statements in accordance with applicable law and United Accounting standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the situation of the charitable company and of the incoming resources. Application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

▪ Select suitable accounting policies and then apply them consistently;

▪ Observe the methods and principles in the Charities SORP;

▪ Make judgements and estimates that are reasonable and prudent;

▪ State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;

▪ Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that then financial statements comply with the Companies Act 2006.

They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In so far as the Trustees are aware

• There is no relevant information of which the charitable company's independent examiner is unaware of.

• The Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the company's accountants are aware of the information.

3

AID 4 UMMAH

DIRECTORS REPORT

FOR THE YEAR ENDED 31 AUGUST 2021 (continued)

This report has been prepared in accordance with provisions within Part 15 of the Companies Act 2006 as they relate to small companies.

Approved by the Trustees on 24 June 2022 and signed on the behalf by

Salim Mulla Director

Mubeen Mulla Ismail Mulla Director Director

4

REVIEW OF ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021

AID 4 UMMAH

ABOUT AID 4 UMMAH

Established in 2015, Aid 4 Ummah is a non-profit humanitarian organisation (Charity Registration Number 1160255). We provide humanitarian services in crisis and non-crisis situations primarily in Sierra Leone and the United Kingdom to the neediest orphans, widows, destitute, homeless, aged, and poor, irrespective of race, religion, culture, and geographical boundaries. Aid 4 Ummah has a 100% donation policy to ensure all charity funds are discharged correctly and professionally.

OUR VISION

Our world is one where one cannot survive without basic necessities, amenities and facilities. Whilst some of us are fortunate to have these readily available for us, there are many people in the world who cannot access even these necessities. Our mission is to provide humanitarian aid across the whole of Sierra Leone as well as expanding our network into other countries in the future, with a clear desire to serve humanity. Also, we are increasing our efforts here in the UK, working with the homeless, poor and we have an opendoor policy to anyone who requires assistance. We focus on alleviating poverty for those in dire need of humanitarian aid – via critical emergency aid or social projects. Our aim is to develop long term selfsustainable projects to help alleviate poverty within Sierra Leone and in countries where Aid 4 Ummah have a footprint. Aid 4 Ummah have worked on the below projects throughout the year September 2020 – August 2021.

BACKGROUND

Aid 4 Ummah is a UK based charity that has continued to support communities here within the United Kingdom and primarily in Sierra Leone for the past number of years. Our story began when our founder Salim Mulla by accident ended up in Sierra Leone whilst on his travels. Upon reaching this country he was instantly touched by the scenes of great poverty and destitution which he witnessed all around him. This inspired a desire within him to help these people in whichever way he could. He began by completing smallscale individual projects funded from his own pocket. Upon the success of these projects and after realising the increased demand for various forms of aid in Sierra Leone he gathered a team of capable individuals who came together to establish the charity Aid 4 Ummah as it is known today.

HOW WE ASSISTED

Through the support of our generous donors, we have been able to improve the quality of life of the neediest beneficiaries living in destitute conditions with the funds received. We were able to put a smile on faces of orphans, families, and the wider communities. We have distributed Food parcels, Hygiene packs, Treatments for women fistula, Water projects across Sierra Leone and Pakistan. We also ensure we provide emergency aid whenever the need arises wherever we can assist. We have done this this year in Gaza by delivering essential aid to those in crisis situations.

5

AID 4 UMMAH

REVIEW OF CHARITABLE ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021

(continued)

We have carried out wide-ranging work in the Waterloo area of Sierra Leone with the aid we have received. Thankfully, with the generous support and the hard work of Aid for Ummah volunteers the charity is becoming more established and recognised locally as well as internationally.

Aid 4 Ummah is continuing to support two orphanages where children have lost their parents due to the deadly virus of Ebola in Sierra Leone. Furthermore, the charity has also established an educational centre which is almost reaching completion of construction. With our partners in other western countries, have helped tremendously in fighting the Ebola outbreak. Despite this, the country is still recovering from the outbreak. Aid 4 Ummah is doing its share to improve the quality of life of people of Sierra Leone.

INTERNATIONAL WORK

SIERRA LEONE

Progress of the ongoing construction work of the Islamic Educational Centre in Sierra Leone. This is the first Islamic educational centre in the whole of the western African region. This will provide children in the locality who would otherwise be on the streets with both Islamic education and wider education in order to give them a real chance in their future. Support is also provided to adults through various projects.

Completed work of the Medical centre and Aid 4 Ummah Orphanage in Sierra Leone. The Aid 4 orphanage is complete and in use. It accommodates up to 200 orphans however the initial intake of Orphans has been 60. The orphanage is fully furnished with 100 bunk beds, bedding. It also has a separate canteen and kitchen area. All health & safety requirements have been met and are quarterly updated. Also, our Medical Centre provides free medical assistance to the neediest beneficiaries in Sierra Leone.

6

AID 4 UMMAH

REVIEW OF CHARITABLE ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021 (continued)

Aid 4 Ummah have delivered over 3,000 food parcels. Each food parcel provides a family of 5 food for the whole month. Distribution was made across 20 locations in the Waterloo area of Sierra Leone.

Women’s Fistula Project in Sierra Leone. This project is beneficial for women in different ways of their life. As each human requires privacy in terms of their sanitation. Eye cataract operations also take have been carried out.

Orphans Support in Sierra Leone. As Aid 4 Ummah have 60 orphans sponsored. This sponsorship provides each orphan with Food, Shelter, Education, Stationary, Clothing and Hygiene. We also provide gifts to these orphans to bring some form of reality instead of poverty.

We have started building shelter homes for those without housing in Mcdonald Village in Sierra Leone. Some of these houses have reached completion and the beneficiaries have moved into them.

7

AID 4 UMMAH

REVIEW OF CHARITABLE ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021 (continued)

We have delivered empowerment projects in Sierra Leone. One of the main projects was providing fishing boats to those struggling so they have their own trade and source of income.

Support has been provided to widows in Sierra Leone to help widowed women who are struggling.

Qurbani meat was distributed in Sierra Leone to those who are struggling to provide food for their families.

We have supported selected imams in Sierra Leone to work in masjids in the local area and spread the message of Islam and provide wider support to their local communities through sponsorships from donors.

PAKISTAN

We have delivered over 100 water pumps in Pakistan. These water pumps have been installed in a very rural remote village. These water pumps provide clean healthy water for families to drink and use for daily necessities.

8

AID 4 UMMAH

REVIEW OF CHARITABLE ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021 (continued)

We carry out food aid distributions in Pakistan as well as daily feedings to support the needy people in rural areas of Pakistan who do not have the means to feed their families daily.

Qurbani projects also take place in Pakistan funded by Aid 4 Ummah donors. This goes to the most needy beneficiaries.

INDIA

In India one of our main projects is food aid distributions and other means to provide food for the needy people.

KENYA

We help families struggling in Kenya through empowerment projects. One of the key projects is setting up shops for the locals so that they can become independent and provide for their families.

9

AID 4 UMMAH

REVIEW OF CHARITABLE ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021 (continued)

JORDAN

Throughout the year we built many shelter homes in Jordan and even set up a small village to provide community support and give those without shelter a safe place to live.

Throughout the Eid periods we provided poor children with Eid gifts and helped put a smile on their faces.

On behalf of Aid 4 Ummah we would like to thank you for your continued support and donations given towards the our work in Sierra Leone

Thank you

10

AID 4 UMMAH

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF AID 4 UMMAH

I report to the trustees on my examination of the accounts of the company for the year ended 31 August 2021.

Responsibilities and basis of report

As the charity’s trustees of the Company (who are also the directors of the company 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 for this year 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 charity’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 Institute of Financial Accountants.

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:

• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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

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.

I Mulla (AFA MIPA) for and behalf of:

H&A Consultancy Services Ltd 185 Audley Range Blackburn Lancashire BB1 1TH

Date: 24 June 2022

11

AID 4 UMMAH

STATEMENT OF FINANCIAL ACTIVITES (Including Income & Expenditure Account) FOR THE YEAR ENDED 31 AUGUST 2021

----- Start of picture text -----
Note Unrestricted Restricted 2021 2020
Funds Funds Total Funds Total Funds
£ £ £ £
Income and endowments from:
Donations and legacies 2 95,599 445,481 541,080 775,848
Total Incoming resources 95,599 445,481 541,080 775,848
Resources expended
Charitable activities 3
-
Restricted expenditure 420,540 420,540 592,551
-
Support costs 65,093 65,093 31,645
Total Resources expended 65,093 420,540 485,633 624,196
Net income/(loss) for the year 30,506 24,941 55,447 151,652
Transfer between funds 7 - - - -
Movement in funds 30,506 24,941 55,447 151,652
Reconciliation of funds
Total funds brought forward at
152,511 436 152,947 1,295
at 1 September 2020
Total funds carried forward
183,017 25,377 208,394 152,947
at 31 August 2021
----- End of picture text -----

There are no gains or losses other than those recognised in the Statement of Financial Activities. All incoming resources and resources expended are derived from continuing activities

The notes on pages 14-19 form part of these financial statements.

12

AID 4 UMMAH

COMPANY NUMBER 09162860 BALANCE SHEET AS AT 31 AUGUST 2021

----- Start of picture text -----
Note Unrestricted Restricted 2021 2020
Funds Funds Total Total
£ £ £ £
Fixed assets
Tangible assets 8 2,053 - 2,053 1,539
Current Assets
Cash at bank and in hand 182,849 25,377 208,226 152,158
182,849 25,377 208,226 152,158
Creditors
Amounts due within one year 9 (1,885) - (1,885) (750)
Net Current Assets 180,964 25,377 206,341 151,408
Total assets less liabilities 183,017 25,377 208,394 152,947
Funds
Restricted funds 10 - 25,377 25,377 436
Unrestricted funds 183,017 - 183,017 152,511
183,017 25,377 208,394 152,947
----- End of picture text -----

For the financial year in question the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 relating to small companies.

No members have required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The trustees, who are directors of the charitable company under company law, acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These account have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The financial statements were approved by the trustees on 24 June 2022 and signed on their behalf by:

Salim Mulla

Director

Mubeen Mulla Ismail Mulla Director Director

13

AID 4 UMMAH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

1 Accounting policies

a) Basis of preparation

The financial statements of the charity, 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.

Statutory information

The charity is a company limited by guarantee, incorporated in England and Wales. The members of the company are the Trustees named on page one. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. In the opinion of the Trustees there is no ultimate controlling party. The registered office, which is the same as its principal place of business is 6 Queens Park Road, Blackburn, Lancashire, BB1 1RF.

The charitable company meets the definition of a public benefit entity under FRS 102.

The Trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. There are no key judgements that the charitable company has made which have a significant effect on the accounts. The Trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Income

All incoming resources are included 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 reliably measured.

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure that has to which it relates.

Expenditure on raising funds includes the cost of all the fund raising activities, events, non charitable trading activities, and the sale of donated goods.

Expenditure on charitable activities includes all costs incurred by the charity in undertaking activities that further its charitable aims for the benefit of its and beneficiaries, including the draws support costs and costs relating to the governance of the charity of apportioned to charitable activities.

14

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

AID 4 UMMAH

1 Accounting policies - continued

Support costs of those costs incurred indirectly in support of expenditure on the object of the charity and include project management. Support costs include governance costs. The governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and costs linked to the strategic management of the charity.

All costs are allocated to expenditure categories reflecting the use of the resource. The direct costs attributable to a single activity are allocated directly to the activity. Share costs are apportioned go between the activities they contribute to on a reasonable, justifiable and consistent basis.

Cashflow statement

No cashflow statement is prepared for the current year as the Charity qualifies for the small entity exemption.

Tangible fixed assets

Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

Fixtures, fitting and equipment 20% per annum straight line basis

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.

Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost. Financial assets held at amortised cost comprise cash and bank in hand, trade debtors and other debtors. A specific provision is made for debts for which recoverability is in doubt. Financial liabilities held at amortised cost comprises all creditors except social security and other taxes.

2 Donation and legacies
Charitable donations
Gift Aid
HMRC JRS Grants		 2021
£
445,481
79,849
15,750
541,080		 2020
£
568,262
207,586
-
775,848

15

AID 4 UMMAH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

Charitable activities:
Restricted expenditure (donations made)
Support costs
Resources E
3		 £
420,540
420,540
Direct costs		 £
65,093
65,093
Support
costs		 £
420,540
65,093
485,633
Total

Expenditure on charitable activities comprises costs associated with the provision of emergency relief and other humanitarian developments, carried out by the charity, directly and through partner organisations worldwide. This is further analysed by country as follows.

Sierra Leone
Pakistan
India
Kenya
Jordan
UK
4 Support costs
Finance
£
Support costs
476
476
Support costs, included in the above, are as follows:
Management
Rent and rates
Light and heat
Telephone and stationery
Advertising and marketing
Travel
Repairs
Staff wages
Professional fees
Volunteer expenses
Depreciation
Management
63,867
£
63,867		 2021
£
255,000
48,400
17,900
18,600
80,640
-
420,540
2021
Support
costs
£
3,120
500
1,978
11,774
7,722
249
30,000
6,420
1,495
609
63,867
Governance
costs
750
750
£		 2020
£
578,458
14,030
-
-
-
63
592,551
Totals
£
65,093
65,093
2020
Support
costs
£
2,660
790
711
2,831
1,784
-
-
20,256
600
385
30,017

16

AID 4 UMMAH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

4 Support costs - continued

Finance
Bank charges
Governance costs
Accountancy fees		 2021
Support
costs
£
476
476
2021
Support
£
750
750		 2020
Support
costs
£
728
728
2020
Support
£
900
900

5 Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 August 2021 (2020: £nil).

6 Staff costs
Wages and salaries		 2021
£
30,000
30,000		 2020
£
-
-

The number of employed staff for the year ended 31 August 2021 was 1 (2020: £nil).

7 Transfer between funds

£0 was transferred from unrestricted to restricted funds during the year (2020: £27,609).

8 Tangible fixed assets
Cost
At 1 September 2020
Additions
At 31 August 2021
Depreciation
At 1 September 2020
Charge for year
At 31 August 2021		 Equipment
£
1,924
1,123
3,047
385
609
994		 Totals
£
1,924
1,123
3,047
385
609
994

17

AID 4 UMMAH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

8 Tangible fixed assets - continued

Net book value
At 31 August 2020
At 31 August 2021
9 Creditors: Amounts falling due within one year
Accruals
PAYE
10 Movement in funds
£
Unrestricted funds
Donations and legacies
152,511
Restricted funds
Donations and legacies
436
Total Funds
152,947
Net movement in funds, included in the above are as follows:
£
Unrestricted funds
Donations and legacies
95,599
Restricted funds
Donations and legacies
445,481
Total Funds
541,080
Comparatives for movement in funds
£
Unrestricted funds
Donations and legacies
16
Restricted funds
Donations and legacies
1,278
Total Funds
1,295
Incoming
resources
At 1 Sep
2019
At 1 Sep
2020		 1,539
2,053
2021
£
750
1,135
1,885
£
30,506
24,941
55,447
£
65,093
420,540
485,633
£
152,495
(843)
151,652
Resources
expended
Net
Movement
Movement
in funds		 1,539
2,053
2020
£
750
-
750
£
183,017
25,377
208,394
£
30,506
24,941
55,447
£
152,511
436
152,947
Movement
in funds
At 31 Aug
2020
At 31 Aug
2021

18

AID 4 UMMAH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

10 Movement in funds - continued

Comparative movement in funds, included in the above are
Unrestricted funds
Donations and legacies
Restricted funds
Donations and legacies
Total Funds
Restricted funds
The restricted fund comprises of:
Housing
Food projects		 as follows:
£
211,749
564,099
775,848
Incoming
resources		 £
31,645
592,551
624,196
2021
£
8,500
16,877
25,377
Resources
expended		 Movement Movement
£
180,104
(28,452)
151,652
2020
£
-
436
436
in funds

11 Related party disclosures

Aid 4 Ummah Sierra Leone has been set up to manage the charitable works in Sierra Leone. Aid 4 Ummah Sierra Leone is associated by virtue of one common trustee.

12 Post balance sheet events

Since the year end, the COVID 19 pandemic has caused considerable disruption to the global economy. Notwithstanding that, COVID 19 is deemed to be a non adjusting post balance sheet event. Having considered the impact of COVID 19 on the charity, the trustees consider that there are no non adjusting post balance sheet events that require disclosure in these financial statements as a result of COVID 19.

11 Guarantees

Aid 4 Ummah is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such amount as may be required not exceeding £10 to the assets of the charitable company in the event of its being wound up by while he or she is a member, or within one year after he or she ceases to be a member.

19