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2024-12-31-accounts

Human Relief Mission (HRM)

Charity Number: 1160380

Registered Office: 160 Harehills Lane, Leeds, West Yorkshire, LS8 5JP

Financial Year: 1 January 2024 – 31 December 2024

Structure, Governance and Management

Governing Document

Human Relief Mission (HRM) is a charitable trust registered with the Charity Commission for England and Wales on 9 February 2015 under charity number 1160380. It operates under a deed of trust adopted on 22 June 2014.

Organisational Structure

The charity is managed by a Board of Trustees who oversee its general control, governance, and operations. All trustees serve voluntarily and receive no financial benefit. They meet regularly to review performance, approve projects, and ensure compliance with HRM’s charitable objectives. The trustees work closely with a dedicated team of staff and volunteers who assist in the implementation of programmes.

Recruitment and Appointment of Trustees

New trustees are identified and appointed by the existing board, ensuring that the charity continues to benefit from diverse expertise and strong governance.

Induction and Training of Trustees

The trustees continue to work with advisers to enhance their induction and training process, ensuring all trustees are aware of their legal duties and responsibilities under the Charities Act 2011 and the trust deed.

Risk Management

HRM maintains a proactive risk management framework. Trustees assess key risks throughout the year, with particular attention to operational risks in delivering aid within high-risk regions. Due diligence is carried out on all partners, volunteers, and projects. Safeguarding, anti-fraud measures, and financial controls are strictly enforced. The charity also seeks external professional advice where necessary to strengthen governance and compliance.

Objectives and Activities

Aim

To alleviate poverty, provide education and healthcare, and offer essential support to those in need promoting justice, compassion, and human development worldwide.

Objectives

• To prevent or relieve poverty and financial hardship by providing or assisting in the provision of education, healthcare, housing, food, and other basic necessities. • To promote sustainable development and community self-reliance through long-term projects.

Strategies

HRM continues to depend on its strong volunteer base and community engagement. Trustees express sincere gratitude to volunteers, donors, and staff for their continued commitment and generosity.

Activities and Achievements During the Year

In 2024, HRM continued its mission to assist vulnerable communities across Afghanistan, Pakistan, and parts of the Middle East and Africa.

• Emergency Relief: Distributed thousands of emergency relief packs containing food and hygiene items to families displaced by conflict in multiple countries.

• Clean Water Projects: Installed numerous community water filtration systems and developed new boreholes and wells, providing safe drinking water to over 5,000 people in rural Afghanistan.

• Education Sponsorship: Provided educational sponsorships to 300 orphaned children, including school fees, uniforms, books, and essential materials.

• Food Aid & Fresh Bread Bakery: Continued free bread bakeries and distributed thousands of Ramadan food parcels to families in need.

• Winter Support: Distributed winter kits (duvets, heaters, and warm clothing) to families affected by harsh weather.

• Construction Projects: Completed mosques, ablution areas, and homes for low-income families in Afghanistan.

• Green Afghanistan Project: Expanded reforestation efforts by planting thousands of trees.

Principal Funding Sources

HRM’s funding model is based on diverse income streams to ensure financial stability and sustainability:

• Public Donations: £1,921,773 raised from public donations and fundraising campaigns. • Zakat, Sadaqah, and Lillah Contributions: Vital religious funding enabling direct aid. • Gift Aid: Maximised Gift Aid claims from UK taxpayers to increase donation value.

Financial Review

Financial Review
Description 2024 (£) 2023 (£)
Total Income 1,921,773 1,491,556
Total Expenditure 1,889,262 1,475,601
Net Movement in Funds 32,512 (Surplus) 15,955 (Surplus)
Year-End Cash Funds 50,539 21,756

The charity’s income increased by approximately 29%, largely due to expanded project donations and community fundraising. Expenditure rose proportionately due to enhanced project delivery. The charity maintains reserves to cover at least three months of operational costs.

Reserves Policy

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 organisation 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 utilisation is guided by a commitment to timely and strategic allocation. We intend to utilise funds received within a year of their donation, ensuring we can promptly support the projects most needed around the world. The trustees play a crucial role in this process, regularly assessing and prioritising 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 reserve 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 utilisation 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 prioritising the timely allocation of funds and maintaining a safety net for operational stability, we aim to maximise our impact and uphold our mission.

Plans for 2025

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 organisation'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:

Trustees Serving During the Year

• Dr Salman Momin (Chairman)

• Mr Sami-ul Haq Mujahid (Trustee)

• Mr Khalid Habib (Trustee)

This report was approved by the Board of Trustees on 25 October 2025 and signed on their behalf by:

Dr Salman Momin

Chairman

Human Relief Mission

Charity Reg No 1160380

HUMAN RELIEF MISSION

CC16a

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Receipts and payments accounts| |For the period| |To| |ee|from|ee|01/01/2024|ee|31/12/2024| |Section A Receipts and payments| |Unrestricted|Restricted|Endowment| |Total funds|Last year| |funds|funds|funds| |to the nearest £|to the nearest £|to the nearest £|to the nearest £|to the nearest £| |A1 Receipts| |LILLAH / SADAQA / QURBANI|53,836|-|-|53,836|76,349| |AMBULANCE MAINTANCE / HEALTH|19,000|78,750|-|97,750|95| |CONSTRUCTION PROJECTS|-|176,324|-|176,324|58,280| |EDUCATION / SPONSORSHIP|50|66,379|-|66,429|7,700| |G DO'NS + GIFT AID|136,756|9,738|-|146,494|108,446| |EID GIFTS|-|-|-|-|18,000| |FOOD AID|-|143,409|-|143,409|622,434| |FRESH BREAD BAKERY|-|428,852|-|428,852|135,990| |GREEN AFGHANISTAN|-|-|-|-|16| |BOX COLLECTION + SHOP|-|-|-|-|-| |KINGS COLLEGE EVENT|-|-|-|-|-| |RAMDAN FOOD & BAKERY PLUS|-|66,759|-|66,759|53,515| |EMERGENCY RELIEF/ FLAT|1,993|385,771|-|387,764|190,851| |ORPHAN & NEEDY FAMILIES|8,000|64,500|-|72,500|55,987| |RECYCLE CLOTHES|-|-|-|-|18,790| |CLEAN WATER PROJECTS|-|182,220|-|182,220|80,104| |WINTER SUPPORT|-|99,436|-|99,436|65,000| |Sub total|(Gross income for| |219,636|1,702,137|-|1,921,773|1,491,556| |AR)| |A2 Asset and investment sales,| |(see table).| |-|-|-|-| |-|-|-|-|-| |Sub total|-|-|-|-|-| |————|Total receipts|219,636|1,702,137|-|——|1,921,773|1,491,556| |A3 Payments| |OFFICE RENT RATES UTILITIES|43,268|-|-|43,268|17,759| |AMBULANCE MAINTANCE / HEALTH|47,000|-|47,000|500| |PRINTING, STATIONERY & MGT|2,226|-|2,226|2,095| |TRAVEL & SUBSISTANCE|3,418|15|3,433|1,949| |GENERAL EXPENSES|5,070|-|5,070|2,352| |RAMADAN FOOD & BAKERY PLUS|-|80,725|80,725|71,800| |EMEGENCY RELIEF|-|333,447|333,447|174,102| |ORPHAN & NEEDY FAMILIES|-|85,853|85,853|56,150| |LILLAH / SADAQA / QURBANI|-|40,661|40,661|73,782| |BANK CHARGES|3,170|9|3,178|2,517| |CONSTRUCTION PROJECTS|-|209,020|209,020|56,750| |GREEN AFGHANISTAN|-|-|-|200| |EDUCATION / SPONSORSHIP|-|15,865|-|15,865|7,700| |FOOD AID|-|232,357|-|232,357|636,461| |FRESH BREAD BAKERY|-|498,392|-|498,392|160,990| |FUND RAISING COST/ MARKETING|3,425|-|-|3,425|6,865| |ADMIN COST / LEGAL/ STAFF COST|83,208|-|-|83,208|58,250| |CLEAN WATER PROJECTS|-|73,932|-|73,932|80,380| |WINTER SUPPORT|-|128,203|-|128,203|65,000| |Sub total|[ 190,784 ]|1,698,477|-|1,889,262|1,475,601| |A4 Asset and investment| |purchases, (see table)| |FIXED COST Computrers/Printers|3,728|-|-|3,728| |-|-|-|-| |Sub total|[ 3,728 ]|-|-|3,728|-| |———|Total payments|194,513|1,698,477|-|——|1,892,990|1,475,601| |Net of receipts/(payments)|25,123|3,660|-|28,783|15,954| |A5 Transfers between funds|-|- -|-|-| |A6 Cash funds last year end|6,432|15,324|-|21,756|5,802| |CCXX R1 accounts (SS)|Cash funds this year end|ea|31,555.2|18,983.8|1|- 50,539|=|21,756|02/10/2025|

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Section B Statement of assets and liabilities at the end of the period

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|||||| |---|---|---|---|---| |Unrestricted|Restricted|Endowment| |Categories|Details|funds|funds|funds| |to nearest £|to nearest £|to nearest £| |B1 Cash funds|31,555.23|18,983.84|-| |-|-|-| |-|-|-| |Total cash funds|31,555|18,984|-| |—====>| |(agree balances with receipts and payments| |account(s))|OK|OK|OK| |Unrestricted|Restricted|Endowment| |funds|funds|funds| |Details|to nearest £|to nearest £|to nearest £| |B2 Other monetary assets|-|-|-| |-|-|-| |-|-|-| |-|-|-| |-|-|-| |-|-|-| |—==—| |Fund to which|Current value| |Details|asset belongs|Cost (optional)|(optional)| |B3 Investment assets|-|-| |-|-| |-|-| |-|-| |-|-| |ee| |Fund to which|Current value| |Details|asset belongs|Cost (optional)|(optional)| |B4 Assets retained for the|-|-| |charity’s own use|-|-| |-|-| |-|-| |-|-| |-|-| |-|-| |-|-| |-|-| |ise| |Fund to which|Amount due|When due| |Details|liability relates|(optional)|(optional)| |B5 Liabilities|-| |-| |-| |-| |-| |Signed by one or two trustees on|Date of| |behalf of all the trustees|Signature|Print Name|approval| |Sami Ul-Haq Mujahid|02/10/2025| |——| |CCXX R2 accounts (SS)|2|02/10/2025|

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Human Relief Mission

Charity Number: 1160380

Audited Financial Statements for the Year Ended 31 December 2024

Trustees’ Annual Report

1. Reference and Administrative Details

Registered Address:

160 Harehills Lane, Leeds LS8 5JP

Trustees (during the year):

Auditor:

Knightsbridge Chartered Accountants

Knightsbridge House, Rooley Lane, Bradford, BD4 7SQ

Bankers:

HSBC Bank Leeds

2. Structure, Governance and Management

Human Relief Mission (“HRM”) is a charitable company limited by guarantee, incorporated in 2015 and registered with the Charity Commission for England and Wales.

The charity is governed by its Memorandum and Articles of Association. Trustees are appointed through board resolution and serve renewable three-year terms.

Day-to-day management is delegated to the Chief Executive Officer and a small team of staff and volunteers.

3. Objectives and Activities

HRM’s charitable objectives are to relieve poverty, advance education, and promote health among vulnerable communities affected by conflict and disaster.

During 2024, HRM focused on:

The charity’s work aligns with the purposes set out in its governing document and meets the public benefit requirement under the Charities Act 2011.

4. Achievements and Performance

Key outcomes in 2024:

HRM continues to rely on volunteer networks and local partnerships to deliver aid efficiently.

5. Financial Review

Total income: £1,921,773.00 (2023: £1,491,556.00) Total expenditure: £1,889,262.00 (2023: £1,475,601.00)

Net movement in funds: £32,512 surplus

The charity maintains adequate reserves to meet at least three months of core expenditure.

6. Principal Risks and Uncertainties

Key risks identified by the trustees include:

Mitigation measures include enhanced partner vetting, regular monitoring visits, and a reserves policy review.

7. Plans for Future Periods

For 2025, HRM aims to:

8. Statement of Trustees’ Responsibilities

The trustees are responsible for preparing the annual report and financial statements in accordance with applicable law and UK accounting standards (FRS 102).

They confirm that they have made all relevant audit information available to the auditors.

Approved by the Board of Trustees

and signed on their behalf by:

Mr Salman Momin (Chair)

Date: 25 October 2025

Independent Auditor’s Report to the Trustees of Human Relief Mission

Opinion

We have audited the financial statements of Human Relief Mission for the year ended 31 December 2024. In our opinion, the financial statements give a true and fair view of the state of the charity’s affairs as at 31 December 2024 and of its incoming resources and application of resources for the year then ended, in accordance with UK GAAP and the Charities SORP (FRS 102).

Basis for Opinion

Our audit was conducted in accordance with International Standards on Auditing (UK). We are independent of the charity in accordance with ethical requirements and believe the audit evidence obtained is sufficient to provide a basis for our opinion.

Conclusions Relating to Going Concern

We have nothing to report in respect of the trustees’ use of the going concern basis of accounting.

Responsibilities of Trustees and Auditor

The trustees are responsible for keeping proper accounting records and safeguarding assets. Our responsibility is to express an opinion on these financial statements based on our audit.

Opinion on Other Matters Prescribed by the Charities Act 2011

In our opinion, the information in the Trustees’ Annual Report is consistent with the financial statements.

Knightsbridge Chartered Accountants

Statutory Auditor Knightsbridge House, Rooley Lane, Bradford BD4 7SQ

Signed by Mr I Musah Date: 25 October 2025 Unrestricted Funds Restricted Funds Income 2024 Total (£) 2023 Total (£) (£) (£) Donations and legacies 1,921,773.00 - 1,921,773.00 1,491,556.00 Grants - - - - Other income - - - Total income - - 1,921,773.00 1,491,556.00

Expenditure
Charitable activities 1,698,477.00 1,383,811.00
Fundraising and admin 190,784.00 91,790.00
Total Expenditure 1,889,261.00 1,475,601.00
Statement of Financial Affairs
Assets
Assets and Investments 3,728.00 3,728.00
Cash & Funds available 28,783.00 21,756.00
Total Cash funds available at
YE 50,539.00
Approved by the trustees on25 October 2025
and signed on their behalf by:
Mr. Khalid Habib (Trustee)
Notes to the Financial Statements
1. Accounting Policies

Prepared under the historical cost convention and in accordance with FRS 102 and the Charities Knightsbridge Accountants Limited Registered in England and Wales Company Registration Number 09169319 SORP.

2. Income Recognition

Income is recognised when receivable, except for restricted grants which are deferred until conditions are met.

3. Expenditure

Expenditure is recognised when incurred and allocated between charitable activities and support costs.

4. Staff Costs

The charity employed three staff members during the year (2023: three). Total staff costs £82,500.

5. Trustee Remuneration

No trustee received any remuneration. Out-of-pocket expenses reimbursed: £1,200 (2023: £950).

6. Related Party Transactions

None.