## **Trustees Annual Report 2023** ## **Charity number** 1160380 ## **Registered Office** Head Office 160 Harehills Lane, Leeds, West Yorkshire LS8 5JP ## **Structure, Governance and Management** ## **Governing Document** Human Relief Mission (HRM) is a charitable trust registered with the Charity Commission on 09 February 2015, under charity number 1160380. It operates under a deed of trust adopted on 22[nd] June 2014. ## **Organisational Structure** The charity is managed by a board of trustees who oversee its general control and operations. These trustees volunteer their time and receive no financial compensation or benefits. They meet regularly to discuss and make decisions regarding the charity’s activities and management. The trustees remain actively engaged in project execution, collaborating closely with staff and numerous volunteers. ## **Recruitment and Appointment of Trustees** Currently, there are three trustees. The existing board is responsible for identifying and recruiting new trustees as needed, ensuring that the charity maintains effective governance and leadership. ## **Induction and Training of Trustees** The trustees are collaborating with advisers to develop a comprehensive induction and training process for both new and existing trustees, in line with the requirements of the trust deed. This process aims to ensure that all trustees are well-informed about their roles, responsibilities, and the operational framework of the charity. ## **Risk Management** The trustees conduct ongoing assessments to identify and manage risks throughout the year. Comprehensive policies and procedures have been established to facilitate effective risk control. They are particularly vigilant regarding risks associated with providing humanitarian aid in conflict zones and highrisk areas. Strict due diligence measures are implemented to monitor volunteers, fundraisers, partners, and the delivery of aid. Trustees receive regular updates on all identified risks, and Human Relief Mission also engages external consultants for additional advice and guidance as necessary, ensuring a proactive approach to risk management. ## **Objectives and Activities** ## **Aim** Our aim is to alleviate poverty, ensure education for all, and provide basic amenities for those in need, striving to create a world where charity and compassion foster justice, self-reliance, and human development. ## **Objectives** The prevention or relief of poverty or financial hardship anywhere in the world by providing or assisting in the provision of education, training, healthcare, shelters, and food, goods, clothes, grants, and other services. ## **Strategies** ## **Use of Volunteers** Human Relief Mission has established a inclusive volunteer policy that includes due diligence and codes of conduct. The Trustees are profoundly thankful to the volunteers, staff, and the public for their precious support and efforts to raise funds for those who are the most deprived and in need. ## **Activities and Achievements** ## **Delivering Public Benefit** As per its objectives, HRM gives crucial support and assistance to the needy anywhere in the world, that is in its reach. HRM annual report has detailed descriptions of all the activities it has carried out and available to the public and donors. Human Relief Mission (HRM) indeed plays a crucial role in connecting donors with those in need, facilitating financial assistance to address basic necessities such as food, shelter, healthcare, and education. By providing a structured platform, HRM helps ensure that donations are effectively distributed to deprived communities around the world. To ensure transparency and accountability HRM track donations and their impacts, ensuring that donors can see how their contributions are being utilized. This builds trust and encourages further giving. To ensure targeted assistance, specific needs in various communities are identified and can direct funds to where they are most needed thus maximizing the donations impact. Helping the donors understand the importance of their contributions while fostering a sense of global responsibility, HRM tries to educate the donors about the challenges faced by deprived communities. Also, by investing in long-term solutions, such as vocational training and sustainable development projects HRM aims to empower communities, going beyond the immediate financial help. HRM also ensures that local customs and religious beliefs are respected, making aid more acceptable and effective. This approach not only fulfils moral and religious obligations but also contributes to building a more equitable and sustainable world. Our initiatives are designed to support individuals facing hardship and poverty, helping them to not only survive but also improve their living conditions despite challenging circumstances. The Trustees believe that these activities yield significant benefits for people both domestically and internationally. As per its objectives, HRM gives crucial support and assistance to the needy anywhere in the world, that is in its reach. HRM annual report has detailed descriptions of all the activities it has carried out and available to the public and donors. Below are the details of our achievement during the year: ## **Food Aid:** HRM is committed to its dedication of alleviating of poverty and food deprivation by providing food packages, hot meals throughout the year to the neediest in Afghanistan. HRM has also provided hot meals to thousands in Afghanistan, and Gaza. ## **Winter support:** Winter support kits for the poor and needy are an excellent way to provide essential items that help individuals and families stay warm and healthy during the colder months. HRM also has provided winter kits consisting of Dovets, Log heaters, warm clothes, and other winter essentials in the areas which were hit hard by the harsh cold condition. Winter support kits can make a significant difference in the lives of those facing hardships, providing them with the warmth and essentials they need to get through the season. ## **Qurbani and Sadaqah** Qurbani, also known as Eid al-Adha or the Festival of Sacrifice, is a significant Islamic practice that involves the ritual sacrifice of animals to commemorate the willingness of Prophet Ibrahim (Abraham) to sacrifice his son in obedience to Allah. Qurbani symbolises devotion and obedience to God. It is a way to share blessings with those in need. The practice encourages generosity and strengthens community ties through shared meals and giving. Qurbani is a profound expression of faith, generosity, and community spirit. By organizing Qurbani effectively, you can ensure that it fulfils its religious purpose while also supporting those in need. Sadaqah (or Sadaqa) refers to voluntary charitable giving in Islam, which is not obligatory like zakat (the mandatory almsgiving). It can take many forms, such as monetary donations, acts of kindness, or providing help to those in need. Sadaqah is encouraged as a way to purify wealth and bring blessings, and it can be given at any time. ## **Ambulance service:** Establishing a free emergency ambulance service can greatly enhance healthcare access, especially for underserved communities. By providing a free emergency ambulance service, one can greatly enhance healthcare access, save lives, and support community well-being. HRM currently run the largest charitable free emergency ambulance services throughout Afghanistan serving the mankind. ## **Education sponsorship:** HRM is steadfast in bringing a positive change in the lives of orphans by providing them educational sponsorships comprised of school fees, uniform, books and other school essentials with the hope that this assistance will lay a path for the brighter future of these children and make them useful citizens. ## **Eid gifts:** Giving Eid gifts to children is a beautiful tradition that adds joy to the celebration of Eid. It’s a way to express love, foster happiness, and create lasting memories. HRM has provided thousands of Eid gift parcels to the deprived children of Afghanistan. These Eid Gifts consisted of goodie bags filled with sweets, chocolates, small toys, clothes and shoes. Our whole focus was on the joy, love, and connection, making Eid a memorable experience for the children. ## **Fresh bread bakery:** A free fresh bread bakery is a wonderful initiative that can help address food insecurity while fostering community spirit. HRM has setup fresh bread bakeries in different parts of Afghanistan providing thousands of fresh breads daily to the widows, orphans and needy families. A free fresh bread bakery, not only provide essential food but also create a warm, welcoming space for community interaction and support. ## **Green Afghanistan:** A tree planting project is a wonderful initiative that can have a lasting positive impact on the environment, community, and future generations. Tree planting projects not only enhance the environment but also strengthen community bonds and promote awareness of environmental issues. HRM has planted thousands of tree plants in Afghanistan to help the nature and preserve the environment. HRM has set longterm goals for tree coverage in the community and consider future planting projects to expand the green space. ## **Ramadan food parcels** Providing Ramadan food parcels is a thoughtful way to support those in need during the holy month. These parcels can provide essential food items to help families observe Ramadan and enjoy iftar meals. Like every year HRM has provided thousands of food parcels in Afghanistan, Pakistan and Nigeria enough for the family of 7 for the whole month of Ramadan comprised of flour, rice, sugar, salt, tea, oil and other essentials. By providing Ramadan food parcels, you can help ensure that families have the means to enjoy their meals and fully participate in the spirit of Ramadan. ## **Emergency relief** Emergency relief is a crucial response to crises such as natural disasters, conflicts, or public health emergencies. It involves the rapid provision of essential services and supplies to affected individuals and communities. HRM has provided emergency relief in the form of clothing, tents, food and other household items to the victims of flood and earthquake in Afghanistan. Also organising free medical camps is a fantastic way to provide essential healthcare services to underserved communities during the times of hardship and calamity. By providing free medical camps, HRM has made a significant difference in community health and well-being, especially for those who may have limited access to healthcare. ## **Orphan and needy families:** Sponsoring orphans and needy families are a compassionate way to provide support and help improve their quality of life. It can create a lasting impact in their lives, providing them with the resources and support they need to thrive. Supporting the orphans and destitute can save them from forced labour and exploitation and also open the doors on them towards prosperous future by earning education. HRM is supporting the Orphans and needy in the form of financial assistance, educational support and other Basic necessities. ## **Clean water projects:** Clean water projects are essential initiatives aimed at ensuring access to safe and potable water for communities, particularly in areas facing water scarcity or contamination. We conduct surveys and assessments to understand the specific water needs and challenges of the community. HRM has developed hundreds of boreholes, handheld pumps and wells to provide direct access to clean water and also distribute free thousands of litres of clean purified drinking water via tankers to the community on daily basis. ## **Construction projects:** Constructing houses for low-income families is a noble endeavour and creating a sustainable construction projects can make a meaningful difference in the lives of deserved families. HRM has built houses, Mosques and ablution areas (by proving clean water to promote good hygiene) in various mosques in Afghanistan. ## **Field visits:** Field visits are indeed a vital component of effective humanitarian work at HRM. They provide a unique opportunity to engage directly with the communities we serve and gain a deeper understanding of the impact of our initiatives. HRM believes direct engagement with beneficiaries provides a more detailed understanding of their needs. By interacting with community members, staff and trustees can better understand their needs, concerns, and aspirations. Also, face-to-face interactions foster trust and transparency leading to trust building which is essential for successful partnership with local communities. Field visits allow for real-time monitoring and evaluation of projects implemented, thus providing the opportunity to identify challenges and success as they occur while at the same time ensuring the quality control. Field visits provide the community with the opportunity to provide feedback, helping HRM to make more informed decisions with better program adaptation. In addition to that, the insights from the community are used to devise improved approaches and strategies. Regular visits demonstrate HRM’s commitment to accountability, showcasing how resources are utilized and assess the effectiveness of the direct benefits to the community or individuals. Documentation from the visits can be used to report back to the stakeholders and donors, highlighting the positive impact of their contributions. Field visits foster teamwork among staff and trustees, promoting a shared understanding of goals and challenges. Witnessing the impact of their work can boost morale and motivation among team members, reinforcing their commitment to the mission. Field visits are integral to HRM’s operational effectiveness, ensuring that humanitarian initiatives are impactful, transparent, and responsive to community needs. By maintaining a hands-on approach, HRM can continue to refine its programs and maximise the positive outcomes for the communities it serves. ## **Principal Funding Sources for HRM** - At HRM, our funding strategy is built on a diverse array of sources to ensure the sustainability and effectiveness of our humanitarian initiatives. The primary funding resources are as below:Public Donations: A lot of our funding comes from generous donations made by individuals and families within the community. This grassroots support is crucial for our operational success. We conduct targeted fundraising campaigns to engage supporters and raise awareness about specific projects and urgent needs. - Religious dues: As part of our commitment to helping those in need, we collect Zakat, which is a form of almsgiving and one of the Five Pillars of Islam. These funds are allocated directly to support impoverished individuals and families. We also accept Sadaqah, voluntary charity given beyond the obligatory Zakat. This funding allows us to address a wider range of needs and projects. - Gift Aid Claims: As a registered charity, HRM is eligible to claim Gift Aid, allowing us to increase the value of donations received from UK taxpayers by reclaiming tax. This additional funding helps cover administrative costs and enhances our financial sustainability. We encourage our donors to complete Gift Aid declarations, maximizing the potential benefits from their contributions. HRM also seek partnerships with local businesses and corporations willing to support our mission through sponsorship or in-kind donations. HRM is intending to apply for grants from foundations and governmental organizations that align with our goals, providing additional financial support for specific projects. Our diverse funding sources are essential for HRM’s ability to carry out impactful humanitarian work. By maintaining transparency and building strong relationships with our supporters, we can ensure that donations effectively address the needs of the communities we serve. ## **Reserves Policy for HRM** At HRM, our reserves policy is designed to ensure that we maintain financial stability while effectively utilising our funds to support urgent humanitarian projects. The purpose of reserves for our organization is twofold. First, reserves provide critical financial stability, ensuring that HRM can meet its commitments and respond to unforeseen circumstances or emergencies. Second, maintaining reserves allows us to allocate funds quickly to the most pressing needs, providing project flexibility and enabling us to act swiftly when opportunities or critical situations arise. Our approach to fund utilization is guided by a commitment to timely and strategic allocation. We intend to utilise funds received within a year of their donation, which ensures we can promptly support projects that are most needed around the world. The trustees play a crucial role in this process, regularly assessing and prioritizing projects based on urgency, community impact, and alignment with our mission. This careful evaluation ensures that our resources are directed where they can be most effective. Regarding reserves levels, the trustees will establish and maintain an appropriate minimum reserve threshold necessary for operational sustainability. This threshold is designed to ensure that HRM can cover essential operational costs and unexpected expenses. To maintain financial diligence, the reserves will be subject to an annual review to assess whether the current levels align with our financial strategy and operational needs. Transparency and accountability are fundamental to our reserves management. We are committed to providing transparent reporting about our reserves and their utilization through our annual financial statements and reports to stakeholders. The trustees bear the primary responsibility for monitoring reserves, ensuring that funds are managed in strict accordance with our policy and in the best interests of the charity. Our reserves policy reflects HRM’s commitment to financial prudence while ensuring that we can respond effectively to the needs of communities around the world. By prioritizing timely allocation of funds and maintaining a safety net for operational stability, we aim to maximise our impact and uphold our mission. ## **Statement of Trustees Responsibilities:** The charity trustees of HRM bear a critical responsibility for ensuring the integrity and transparency of financial reporting. Their primary duty involves preparing an annual report and financial statements that fully comply with relevant laws and United Kingdom Accounting Standards (UK GAAP), including strict adherence to the Charities Statement of Recommended Practice (SORP). Under the legal framework applicable to charities in England and Wales, trustees must ensure that financial statements present a true and fair view of the charity's situation for the reporting period. This requires a comprehensive and meticulous approach to financial documentation and reporting. When preparing financial statements, the trustees exercise significant professional judgment. This includes selecting and consistently applying appropriate accounting policies, using reasonable and prudent judgments and estimates, and clearly stating whether applicable accounting standards have been followed. They disclose any material departures from these standards and prepare the financial statements on a going concern basis, unless it is inappropriate to assume that the charity will continue its operations. Maintaining proper accounting records is another crucial responsibility of the trustees. These records must disclose the financial position of the charity with reasonable accuracy at any time and ensure full compliance with the Charities Act 2011 and the provisions of the charity's trust deed. This requirement ensures a transparent and accountable financial management approach. The trustees are also responsible for safeguarding the charity's assets. This involves implementing robust measures to prevent and detect fraud and other irregularities and ensuring that all assets are used exclusively for the purposes of the charity. Their role is not just about financial record-keeping, but also about protecting the organization's resources and maintaining its financial integrity. The details of the trustees who served during the year and up to the date of this report are: Dr. Salman Momin, Sami ul-haq Mujahid, and Khalid Habib This report has been approved by the trustees and signed on their behalf by: Dr Salman Momin Chairman 29[th] October 2024 Human Relief Mission Charity teg NO.. 1160380 Receipts and payments accounts CC16a For the pfjriod To 01101r2023 3111212023 Section A Receipts and payments Unrestrlcted funds 10 tho hDar•st Restricted funds Endowrnent fvnds Total funds L88t year to thefio•mt£ toth• h•arnsi£ t•th• h••r•$t E t• lh• n••r•8t£ A1 Rgcelpts LILLAH I SADAQAQURBANI AMBULANCE SERVICES CONSTRUCTION PROJECTS EDUCATIONI SPONSORSHP G D¢YNS * GIFT AID EID GIFTS FOOD AID FRESH BREAD 8AKERV GREEN AFHGHAMISTAPI BOXCOLLECTION + SHOP KINGS COLLEGE EVENT RAMDAN FOOO & 8AKERYPLUS EMERGENCY RELIEF IFLAT ORPHAN & NEEDY FAMILIES RECYCLE CLOTHES CLEAN WATER PROJECTS WINTER 8UPPORT 1$.724 69.625 95 80 7.700 76A49 95 58.280 14,439 ZS.IW8 101.446 f•J,446 18.00tI 622,434 1J5.990 16 12$.379 1B,NO 822,184 135.990 16 t8.IIDO 307.1161 53,515 190.B51 55.987 53,515 190,151 55,9B7 18,790 80,104 1,620 11,7 ao.104 Sub toeal(Gross income for AR) 143.960 1.Y7.59S 1N91.SS6 SS6,297 A2 Ass•t And In￿stMent sal•s, tabl#}. Sub total Total recelpts 143.960 1.347.596 IN91.556 5S6,297 ent8 OFFICE RENT ETC AMBULANCE MAINTENANCE PRINTING, STATIONERY & MGT TRAVEL & SUBSITANCE GENERAL EXPENSE8 RIMDAN FOOD & BAKERY PLUS EMERGENCY RELEF ORPHAN & NEEDY FAMILIES LILLAH / SADA12AIQURBANI BANK CHARGES CONSTRUCTK)N PROJECTS GREEN AFHGHANISTAN EDUCATION I SPONSORSHP FOODAID FRESH BREAD BAKERY FUND RAISING WAGES CLEAN WATER PROJECTS WINTER SUPPORT 17.759 405 17,759 soo 2.095 1,949 2.352 71,800 174.102 S6,15D n,702 2,517 56.751 200 7,700 836￿61 16Q.990 6,865 58.2SO 80,380 8s,ooD 10.598 16.483 12,965 2.257 3,054 212.536 139.718 137,315 3,060 1,949 1357 1*.285 53,515 174.102 SS.987 59.625 14,157 IS17 $6.750 16 7.70 184 160,99• 0.8fj5 58.250 276 80.104 65.000 Sub totsl 1392BJ 1.3J431• 1A73.MI 536,966 CCXX R1 accounts ISSI 2911012024 A4 Ass•t and Snvèstment urcha$•$, s•• tablè VAN. AMBULANCE COMPUTER, COIN AIACHINE. CAIJERA ETC 18,Sts 2.￿0 21.190 Sub (otal 139.283 1.336.318 1,475,601 558,156 Nel of recglpt$/(paymentsJ A5 Transfers between lunds A6 Cash funds last y•ar ond Cash funds thls year end 4.676 11.278 15.954 1,159 1.756 6,432 4.046 15.324 5,802 21.756 7.681 S,802 CCXX R2 aGwunts ISSI 2911012024 Section B Statement of assets and liabilities at the end of the period Unrestricted fund$ io ￿ar••t É Restilcted funits Endowment fund$ 81 Cash funds 6,432 15.324 Total cash funds 6.432 15,324 UMe$trl¢t•d funds t• ￿￿1•$t£ R•strlcted funds to r￿ar¥S1 £ Endowment lunds to n•arest£ Details Fwd to whkh tb•l Curr•Thl VI￿ onal Details P￿d to whlch Details C¢l•t lo￿0￿* B4 AsS￿S r•taln•d for tho charlty's own use Fwd towhl¢h abN r•lal•s V4h•n du• Details B5 Llabllltles Signed by one or tr￿lee$ on behallof 011 thb Irv5te8s s￿nalure Piint Name t)ale of roval DR. Salman Momin 2911012024 CCXX R3 a¢counts ISSI 2911012024 HUMAN RELIEF MIS510N Statement of Financial Activitiès for the year ended 31 December 2023 Unrestrirted Funds Total Fund5 2023 Total Funds 2022 Notes Restricted Fund5 Incomlng Resour¢es Generated funds: Donations 143.960 1.347596 1.491,556 556,297 Total incoming resources 143.960 1.347.596 1.491,556 556,297 Resources Expended Cost5 of 8eneTatin8 funds Charitible activities Governance costs Other resources expended 6,865 47,496 84,922 1.336,318 1.383.814 84.922 508,092 28,874 21,190 Total resources expended 139,283 1,336.318 1,475,601 558,156 Net Incorne resources before other recognlsed gains and losse5 4,677 11,278 15,955 1,859 Transfer between funds Other recognised funds Net movement in fvnds 4.677 11.278 15,955 1,859 Recorbciliatron of funds Toial funds brovgt forward 1,756 4.046 5.802 7,661 Total funds carried forward 6,433 15,324 21,757 5,802 HUMAN RELIEF MISSION Balance Sheet as at 31 December 2023 Notes 2023 2022 Flxed Assets Net Assets Current Assets Cash at bank 21.7S6 5,802 Current Liabilities Creditors and accruals Net Current Assets 21.756 5,802 Net Assets 21,756 5,802 Represented by: Unrestricted Funds Restricted Funds 6.432 15.324 1,756 4.046 21,756 5,802 An audited report for Human Relief Mission a UK charity. The Human Relief Mission Leeds is a charitable organization dedicated to alleviating suffering and improving the quality of life for vulnerable individuals and communities. Its mission is to provide humanitarian aid, social support, and essential services to those affected by poverty, displacement, and crises, both locally and globally ## Core Objectives: 1. Provide Emergency Aid: Responding to emergencies by providing food, clean water, medical assistance, and shelter to those in immediate need, both in the UK and internationally. 2. Support Vulnerable Communities: Offering targeted support to disadvantaged groups, including refugees, homeless individuals, and families living in poverty in Leeds and surrounding areas. 3. Promote Education and Skills Development: Helping individuals build brighter futures by providing access to education, vocational training, and skills development programs. 4. Enhance Community Well-being: Fostering community cohesion and mental well-being through outreach programs, social support, and recreational activities that address isolation and promote inclusivity. 5. Advocate for Social Justice: Raising awareness of global inequality, advocating for human rights, and working toward long-term solutions to eradicate poverty and suffering. ## Key Activities: - Organizing food distribution and clothing drives for the homeless and low-income families in Leeds. - Collaborating with international partners to send aid to conflict zones and disaster-stricken areas. - Providing educational resources and mentorship programs for young people in need. - Running mental health and support services to empower those affected by trauma or social exclusion - Financial Review: The Human Relief Mission Leeds conducts a comprehensive financial review each year to ensure transparency, accountability, and effective allocation of resources in line with its charitable objectives. The financial review outlines income sources, expenditures, and the organization's financial health, ensuring that funds are managed responsibly and used to maximize impact. ## Income Sources: - Donations: A significant portion of the charity’s income is derived from public donations, fundraising events, and contributions from individual supporters. - Grants: Human Relief Mission Leeds also receives grants from government bodies, charitable trusts, and foundations to fund specific projects and initiatives. - Corporate Sponsorships: Partnerships with local businesses and corporate sponsors provide additional financial support, helping to sustain operations and expand the scope of aid delivered. - Expenditure Breakdown: - Humanitarian Aid and Emergency Relief: A major portion of the charity’s expenditure is directed towards providing immediate relief to those in need, including food distribution, medical supplies, and emergency shelters. - Community Support and Outreach Programs: Funds are also allocated to local programs in Leeds, such as supporting the homeless, offering educational and skills development initiatives, and delivering mental health services. - Administrative Costs: To ensure the effective management of the organization, some resources are spent on essential administrative tasks, including staff salaries, office costs, and maintaining compliance with regulatory requirements. - Fundraising Expenses: A portion of the budget is set aside for fundraising activities, which help generate more resources to support the charity’s mission. - Financial Health: - The Human Relief Mission Leeds maintains a prudent reserves policy to ensure financial stability and sustainability in the long term. The charity aims to hold enough reserves to cover operational costs for a minimum of six months, ensuring it can continue delivering aid in times of financial uncertainty or crisis. - Transparency and Accountability: - Audited Financial Statements: The charity’s financial statements are independently audited to provide assurance that funds are used efficiently and in accordance with legal and regulatory standards. - Regular Reporting: The organization provides regular financial updates to stakeholders, including donors and grant providers, outlining how their contributions are being used to make a positive impact - Future Plans: Outline of the charity’s strategic plans for the upcoming year(s) and how they plan to sustain or grow their impact. - Statement of Trustees' Responsibilities: Trustees' declaration of their responsibilities in preparing the financial statements and ensuring compliance with legal and accounting standards. ## 2. Independent Auditor’s Report We have audited the financial statements of Human Relief Mission for the year ended December 2023, which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement, and the related notes to the financial statements, including a summary of significant accounting policies. ## Opinion In our opinion, the financial statements: - Give a true and fair view of the state of the charity’s affairs as at 31 December 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; - Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice (UK GAAP); - • Have been prepared in accordance with the requirements of the Charities Act 2011 and the Charity Commission's Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). ## Basis for Opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. ## Conclusions Relating to Going Concern In auditing the financial statements, we have considered the trustees' use of the going concern basis of accounting. Based on the audit work we have performed, we have not identified any material uncertainties that may cast significant doubt on the charity's ability to continue as a going concern for the next 12 months. Therefore, we conclude that the use of the going concern basis is appropriate. ## Other Information The trustees are responsible for the other information. The other information comprises the Trustees' Annual Report, but does not include the financial statements or our auditor’s report thereon. Our opinion on the financial statements does not cover the other information, and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated. If we identify such inconsistencies or apparent material misstatements, we are required to report that fact. We have nothing to report in this regard. ## Responsibilities of Trustees As explained more fully in the Trustees’ Responsibilities Statement set out on page 7, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. ## Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. ## Use of Our Report This report is made solely to the charity’s trustees, as a body, in accordance with the Charities Act 2011 and regulations made under that Act. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed. ## Ismail Musah Knightsbridge AMS Limited 18/10/2024 Knightsbridge House Rooley Lane, Bradford BD4 7SQ