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2022-03-31-accounts

Company registration number: 09382127 Charity registration number: 1160490

Islamic Help

(A company limited by guarantee) Annual Report and Financial Statements

for the Year Ended 31 March 2022

Islamic Help

Contents

Reference and Administrative Details 1
Strategic Report 2 to 9
Trustees' Report 10 to 14
Independent Auditor's Report post June 2016 15 to 16
Statement of Financial Activities 17
Balance Sheet 18
Statement of Cash Flows 19
Notes to the Financial Statements 20 to 32

Islamic Help

Reference and Administrative Details

Trustees

Mr Sultan Niaz ul-Hassan (resigned 14 July 2022) Mr Rafaqat Hussain (resigned 24 July 2022)

Mr Mohammad Masood Alam Khan (resigned 5 July 2022) Mr Sultan Fiaz-Ul Hassan (resigned 14 July 2022) Tanvir Ahmed Choudhary (appointed 5 July 2022) Qari Muhammad Asim (appointed 15 July 2022)

Principal Office

Company Registration Number Charity Registration Number

Auditor

19 OMBERSLEY ROAD BIRMINGHAM B12 8UR 09382127

1160490

Naeem Shareef Shareef & Co Chartered Accountants 18-22 Stoney Lane Yardley, Birmingham B25 8YP

Page 1

Islamic Help

Strategic Report for the Year Ended 31 March 2022

The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 31 March 2021, in compliance with s414C of the Companies Act 2006.

Achievements and performance

Review of charitable activities undertaken

This section of the report covers the calendar year 1[st] January 2021 to 31[st] December 2021, as this is the feedback reporting mechanism for project and programme delivery. During the year, our supporters, donors and partners helped us to deliver aid and support to improve the quality of life, directly and indirectly, for the equivalent of approx. 6 million people in the UK, Africa, Asia and the Middle East.

Some of our main highlights

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Islamic Help

Strategic Report for the Year Ended 31 March 2022

Cameroon; private education for the poorest orphans in Tanzania; support for university students in Jordan, and the construction of fully-equipped classrooms plus stationery and other items for children in war-ravaged Yemen.

Our other work included supporting, with partners, a food bank and community surgery for our neighbours in Balsall Heath, Birmingham; special Eid gatherings for the families of disabled children; iftar food packs for the vulnerable in our local community, and participation in a bereavement counselling service for local people suffering trauma and loss.

1. DISASTER & EMERGENCY RELIEF

Rohingya refugees, Bangladesh

Continuing the work they had started at the start of the exodus of Rohingya Muslims from neighbouring Myanmar in 2017, our team in Bangladesh again delivered a range of short and long-term projects throughout the year. It ranged from food security and clean water to medical clinics, the construction of a mosque and aid packages in the aftermath of a devastating fire in the Cox’s Bazar refugee camp in March 2021, which destroyed nearly 10,000 shelters and displaced more than 50,000 individuals. In total, the work benefited the equivalent of 2.4 million refugees and included ( projects & no. of beneficiaries ):

Syrian and Palestinian Refugees

The continued focus of our Jordan team was meeting the needs of Syrian and Palestinian refugees, as well as poorer sections of the host community. It also organised and delivered aid packages to Syrian refugees in Lebanon. During the year, the team supported 48,837 beneficiaries, including 6,350 patients at our Birth Clinic, in Irbid, for pregnant Syrian refugees and the safe and healthy birth of 871 babies as a result. Emergency work included:

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Islamic Help

Strategic Report for the Year Ended 31 March 2022

Lebanon

Yemen

It has been described by the UN as the world’s worst humanitarian disaster and while there have been ceasefires, the risks still remained for our Yemen team as they continued their work against the backdrop of the civil conflict.

They delivered, on behalf of our donors and partners, a diverse range of projects and programmes to benefit the equivalent of nearly 2.4 million individuals, most notably 2 bakeries which provided bread for more than 2,000 people daily, and 3 water tanker projects that delivered fresh water throughout the year, benefiting nearly 4,000 people every day.

2. FOOD and SOCIAL PROGRAMMES

As ever, Ramadan and Qurbani were the busiest and most intense times of the year for our teams as they delivered food packs and meat parcels to 577,956 deserving individuals. They included Rohingya refugees in Bangladesh; Syrian and Palestinian refugees in Jordan and Lebanon; communities facing starvation and famine in Somalia and Sudan, and poor and vulnerable communities across Asia, Africa and the Far East. Additionally, they delivered cooked meals, communal iftars and Eid gifts in several of these countries.

2021 RAMADAN
(pre-month of Ramadan and during 12
April to 12 May)		 QURBANI
(pre & during Eid ul Adha 19-21 July)
Bangladesh 7,370 29,500
Rohingya Refugees 11,630 36,100
Cameroon 3,680 103,250
Central African Republic 880 40,066
India - 69,706
Jordan* 10,840 3,000
Lebanon 7,022 -
Palestine 8,115 862
Pakistan 5,030 14,000
Tanzania 40,200 37,000
Yemen 41206 67,325
Others** 6,435 63,566
TOTAL 142,408 435,548
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Islamic Help

Strategic Report for the Year Ended 31 March 2022

Total No. of Beneficiaries Ramadan & Qurbani: 577,956

* Palestinian and Syrian refugees

** Bosnia, Chad, Djibouti, Indonesia, Malawi, Mali, Somalia, Sudan

As well as the established seasonal programmes of Ramadan and Qurbani, our teams delivered food programmes throughout the year to communities suffering in emergencies or mired in poverty. Examples included:

UK

In the UK, staff and volunteers distributed winter and iftar (Ramadan) food packs for dozens of elderly and vulnerable families in Balsall Heath, Birmingham, where Islamic Help’s UK headquarters are based. We also continued our participation in a food bank and community surgery in partnership with the Bahu Trust as part of a community support programme helping vulnerable and poor families in Birmingham. This included providing those most in need with non-perishable essential or staple items of food to help them through the winter.

3. ECONOMIC EMPOWERMENT

Part of our approach to helping people out of poverty is to empower them with the means and tools to become self-sustainable. Through this method, they shed their reliance on aid from outside agencies and can earn their own incomes, thereby supporting their families with dignity and respect and contributing to their communities’ social and economic prosperity. Examples of our livelihood projects included:

4. COMMUNITY DEVELOPMENT

To empower communities and work towards improving their quality of life, we have been engaged by our donors and partners to provide and develop permanent and semi-permanent infrastructure that aids social, economic and cultural growth. This has ranged from constructing shelter homes for Rohingya refugees in Bangladesh to the building of mosques in Asia and Africa that are focal points ford community activities; the provision of new houses for vulnerable families to self-contained village communities. Examples included:

Bangladesh

Cameroon

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Islamic Help

Strategic Report for the Year Ended 31 March 2022

Pakistan

5. EDUCATION

By giving children and young people the opportunities to fulfil their right to education, our teams are providing them with the foundations for a future of stability, security and prosperity that will benefit them and their communities. Our continuing commitment to support orphans through our orphan sponsorship programme allowed more than 2,100 of these children to receive regular schooling and education. Our other education programmes during the year included:

Bangladesh

Jordan

Pakistan

Tanzania

UK

6. WATER and SANITATION

The provision of clean and safe drinking water facilities remains one of our core programmes. During the year, we continued to meet the immediate needs of communities in emergencies or distress and installed thousands of water hand pumps and community wells that benefited individual households and villages.

Providing WASH (Water, Sanitation and Hygiene) programmes not only gives beneficiaries access to sources of clean and safe water but presents opportunities for their social and economic development by, for example, freeing women and children from the daily task of walking miles to fetch water – time that they can now use for education or livelihoods. During the year, our water programmes benefited the equivalent of 3.8 million people. That included 254,392 beneficiaries of hand pumps and wells installed in deprived or poverty-stricken communities, while the equivalent of 2.19 million Rohingya refugees received daily water from our tankers and a similar project in Yemen served the equivalent of nearly 1.4 million people during the year.

The work included (number of beneficiaries) :

Rohingya Refugees in Bangladesh

Three water tankers each delivering 30,000 litres a day and five water stations plus tanks located at camps in Cox’s Bazar served 6,000 refugees per day (annual equivalent of 2.19 million people)

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Islamic Help

Strategic Report for the Year Ended 31 March 2022

Bangladesh

2,715 hand pumps and 108 wells (100,425)

Cameroon

35 new wells (20,000)

Pakistan

2,700 hand pumps (19,000) and 45 wells (22,500)

Tanzania

67 new wells (67,000)

Yemen

50 wells (17,967) plus water tankers distributing drinking water to families in Taiz governate (annual equiv. 1.4 million)

7. ORPHANS & CHILDCARE

Another of our long-term core programmes is the support and care of orphans through our orphan sponsorship programme. The commitment by our donors to provide annual support and care helped

2,151 orphans and 131 disabled children by ensuring that their essential needs were met and they had shelter, education and healthcare.

During the year, orphan sponsorship programmes supported (number of orphans):

Bangladesh: 230 & 20 disabled Cameroon: 231 Tanzania: 530 Jordan: 600 & 63 disabled Pakistan: 423 Yemen: 137 & 48 disabled

TOTAL 2,282

8. VOLUNTEERS

In common with other organisations in the sector, our volunteers’ activities were restricted by the continuing effects of the Covid-19 pandemic and associated lockdowns. While physical fundraising challenges and activities were restrained, our webinars continued throughout the year for educational and informative purposes, as well as other fundraising for our humanitarian projects. Many of our volunteers also took part in environmental awareness campaigns, including during the United Nations Climate Change Conference (Cop26) held in the UK; supported a food bank and community surgery, with our partner the Bahu Trust, for our neighbours in Balsall Heath, Birmingham; organised and took part in special Eid gatherings for the families of local disabled children, and distributed iftar food packs for the vulnerable in our local community.

9. MEDICAL & HEALTHCARE

Whether they were integrated into emergency response programmes or standalone projects, the provision of medical aid and healthcare remained a significant part of our work across the year. Our teams delivered a series of projects on behalf of our donors or partners to reduce disease and illness, and improve the overall quality of life for beneficiaries. Examples included:

Bangladesh

The continuation of two medical clinics on behalf of partners at Rohingya refugee camps in Cox’s Bazar, Bangladesh, which provided treatment and care for more than 9,000 patients every month – the equivalent of 112,420 individuals during the year. There was also the provision of medical services and aid following the massive fire that ripped through the camps in March 2021, destroying nearly 10,000 shelters and displacing more than 50,000 individuals.

Cameroon & CAR

Our Cameroon team was involved in the delivery and implementation of eye cataract surgeries in Garoua and Maroua, which treated 600 patients. Medical services continued to be provided to families affected by the civil conflict in the Central African Republic. The beneficiaries included 200 families (1,500 individuals) at our refugee camp at Garoua Boulai in Cameroon and the 1,750 internally displaced people at our camp in Yelwa in CAR.

Jordan

A series of medical projects were delivered by our Jordan office, principally for Syrian and Palestinian refugees who have limited or no access to public health services in the country. The work included medical support for 46 poor families; emergency aid and relief for families still affected by the Covid-19 pandemic, which benefited 900 people, and the continuation of our Birth Clinic for pregnant Syrian refugees. The clinic, in Irbid, was in its fifth year of operation and during the year provided a range of medical services to 6,350 patients and the safe and healthy birth of 871 babies.

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Islamic Help

Strategic Report for the Year Ended 31 March 2022

Tanzania

A series of eye camps saw the completion of cataract surgeries on 1,730 patients and the distribution of 3,000 pairs of glasses.

Yemen

With malnutrition and starvation affecting large parts of the population, our Yemen office helped set up a clinic for malnourished children on behalf of a partner. During the course of the year, it provided advice, counselling and aid for affected women and mothers, plus baby milk and baby food for malnourished infants. More than 980 babies were the beneficiaries of projects to treat malnutrition and improve their health prospects.

10. ENVIRONMENT

There was heightened emphasis during the year on the need for environmental action as the effects of the climate crisis began to be felt increasingly disproportionately by poorer countries. Our country offices carried out several projects to help their local communities, while in the UK volunteers took part in national and global awareness campaigns, especially during the United Nations Climate Change Conference (Cop26) which was held in Glasgow, to highlight the need for action. Our work included:

Trees for Change : our long-term environmental strategy which started by planting tens of thousands of trees and saplings, and creating a plant nursery, in Tanzania. These are providing fruit and vegetable harvests for vulnerable families who now also have another means of livelihood, and establishing a life-changing legacy of sustainability. Other countries to benefit from Trees for Change are Bangladesh and Jordan.

Bangladesh : The creation of a new tree plantation at a village in Kishorgonj District. Featuring fruit and other trees, it aims to bring environmental, social and economic benefits that will benefit, directly and indirectly, 450 families

Children’s Eco Village : A long-term project in Tanzania, the CEV has been built and is run on principles of environmental awareness and practices, and maximises the use of natural resources through sustainability and recycling. It presently cares for 20 orphans and their guardians in Eco Homes. A similarly-themed Children’s Ecological Village is also under construction in Cameroon on behalf of a partner.

Jordan : As well as the planting of trees to benefit 200 families, our team was honoured to launch a national afforestation campaign in collaboration with Jordan’s Agriculture Ministry. The afforestation campaign plants trees where there are none – in this case, on agricultural land - to promote carbon capture and bring long term environmental benefits. The government aims to transform the land into a forest that can be used as a public park. As part of the project, our Jordan office used local workers and employed green energy, such as solar power, for the work.

United Nations : In July 2021, Islamic Help was granted accreditation as an observer to the Governing Body of UNEP – the United Nations Environment Programme - allowing it to participate in all public meetings and sessions of UNEP and its subsidiary bodies. Accreditation is the main entry point for major groups and stakeholders that want to engage in policy dialogue at the UN and help shape the future of the world. Islamic Help is one of only four Muslim organisations in the UK to have UNEP observer status.

Financial review

During the year the charity raised £10.9m (2021: £11.3m), this included £0.3m (2021: £0.34) to trading income. The charity spent £1.1m (2021: £1m) on fundraising activities and ££10m (2021: £8.9m) on charitable activities.

The charity made a net loss of £0.22m (2021: net income £1.4m). The year end reserves stood at £2.8m (2021: 1.4m), representing general reserves.

Policy on reserves

It is the Charity's policy to hold general reserves that represent at least three months of core spent an amount to cover unforeseen eventualities. Core spend is defined as fundraising costs and 20% of charitable spend - this covers the supports and an adequate amount to cover unforeseen eventualities.

The Trustees have deemed that the charity has sufficient reserves to meet is needs for the next year. There are no reserves in deficit.

Future plans

The charity has embarked on a digital transformation plan. As part of this plan the donor management system, branding and donor communications protocols and touch points are being revisited.

The charity plans to access donor fundraising and operations in Turkey.

Principal risks and uncertainties

General reserves

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Islamic Help

Strategic Report for the Year Ended 31 March 2022

Low general reserves can limit the ability of the charity to make funds available to plug short falls in fund raising and to develop back office functions.

The Charity has embarked on a cost reduction programme. Staff costs have been reduced and the organisational structure streamlined.

Reputation

Negative PR around project delivery can damage reputation and result in losing donor confidence.

The Trustees take active interest to ensure that Islamic Help commits to projects that it can deliver. Trustees visit projects personally and make management accountable.

Islamic Help ensures that all Partners are vetted before funds are transferred to ensure they are not involved or perceived to be involved in illegal activities.

The strategic report was approved by the trustees of the charity on 30/12/2022 and signed on its behalf by:

......................................... Tanvir Ahmed Choudhary Trustee

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Islamic Help

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 March 2022.

Objectives and activities

Objects and aims

In furtherance of its aims and objectives, Islamic Help’s main work is:

• providing communities with long term support that ultimately leads to improvements in the quality of their life, and to selfsufficiency to overcome poverty and hardship

Our Vision - To create a world free from poverty, based on the principles of justice and equality

The principal objective of Islamic Help is the alleviation of hardship and suffering caused by poverty and natural and man-made disasters

Our Mission - To help and empower the poor and needy through building their confidence and independence

Our Values - Our values are ethical and based on the principles of fairness and quality, and the teachings of the Qur’an and Sunnah

Islamic Help is committed to the reduction of poverty and its effects on individuals, communities and Societies

Transparency - We must be open in our work and actions, and take our duties to account very seriously

Islamic Help has experienced substantial growth in response to the challenges placed before it since its establishment as a UK-registered NGO & charity in 2003

Integrity - Each person has the right to live and be treated with dignity and integrity

Empowerment - Through empowerment, people are able to make a difference in their lives and to their societies

Understanding - By understanding the needs of the different people we serve, we are able to provide the best services they can require

Having worked in more than 20 countries since 2003, Islamic Help now has offices in the UK (Birmingham); Australia; Bangladesh; Gaza (Palestine); Pakistan; Jordan; Tanzania and Yemen

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Islamic Help

Trustees' Report

Fundraising disclosures

Islamic Help strives to adhere to relevant statutory regulations including the Data Protection Act (2018) and the Charities Act (2011). We are continually revising our policies and procedures as we grow and to keep up to date with changes in legislation and regulations.

We are registered with the Fundraising Regulator and have developed our procedures to comply with the Code of Fundraising Practice. Islamic Help is also a member of the Institute of Fundraising and our fundraising activities are legal, transparent, honest and respectful.

Our fundraising teams utilise a number of different approaches, which include the following:

Fundraising activities are carried out by our own staff, volunteers, partners and professional fundraisers.

Code of Fundraising Practice

During the year we reviewed our compliance with the Fundraising Regulator’s Code of Fundraising Practice. We plan to subject ourselves to an internal audit of compliance. We have internal policies which staff must adhere to with regards to due diligence and speaker checks for fundraising events.

General Data Protection Regulation (GDPR)

From September 2017 we have provided training to all staff and GDPR training is ongoing for new staff and volunteers. We have a Data Protection policy and privacy statements.

Protection of vulnerable people

Islamic Help abides by the Fundraising Regulator’s Code of Fundraising Practice and ensures our staff and volunteers are fully briefed about the code on conduct with regard to the protection of vulnerable people. Before any external facing fundraising activity is undertaken, we brief staff and volunteers on best practice and make them aware of the need to identify, respect, support and protect vulnerable people.

Complaints handling

For instances where we do not meet the high standards, we set ourselves, we have a complaints policy in place. A complaint can be submitted to us either in person, by telephone, email or online via our website contact form. Complaints are dealt with in accordance with the process laid down in the policy and reported to the Fundraising Regulator through the annual return. We are also obliged to abide with requests submitted weekly via the Fundraising Preference Service from donors who no longer wish to receive communications from us.

Public benefit

The Strategic report refers to the work undertaken to futher public benefit.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

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Islamic Help

Trustees' Report

Grant making policies

During the year, the charity made grants of £6.8m towards its charitable objectives. These grants were paid to Islamic Help's International Delivery Partners based in countries where the beneficiaries reside. These Partners are subject to a vetting exercise by the Programmes department to determine their suitability for programme delivery. Grants are made against proposals received from these Partners.

Once the grants are made and the project is delivered, project and programme reports are sought to confirm the spend. Trustees and Management make visits to Field office to confirm programme spend and beneficiary feedback.

Structure, governance and management

Nature of governing document

Islamic Help is a UK-based Non-Governmental Organisation established as an incorporated Charity. The Memorandum and Articles incorporated on the 09 Jan 2015. The Company registered with the Charity Commission on the 13 Feb 2015.

Recruitment and appointment of trustees

The constitution requires a minimum of three Trustees and allows for a maximum of six Trustees. There are four founding Trustees that will hold office indefinitely.

Induction and training of trustees

The founding Trustees have received the necessary training and advice. Any new Trustees will receive a training pack and a one to one session with a governance expert on appointment.

Arrangements for setting key management personnel remuneration

The Chairman, Mr Mohammad Masood Alam Khan (Chairman and Trustee) is an Executive Chairman with many Chief Executive Officer responsibilities. He also takes an active lead on operational delivery and fund raising matters across many countries. During the year, the charity remunerated him for his services.

The Board of Trustees meet to discuss and set the remuneration of Mohammad Masood Alam Khan. During this consideration, Mr Khan is excused from this meeting and discussion. His remuneration is set independently. The Trustees also seek legal advice to ensure all the necessary legal contracts are in place and that his remuneration is allowable under Charity Commission rules.

Organisational structure

The Chairman of Islamic Help is a paid employee of Islamic Help and responsible for the overall running of the organisation. The Chairman in consultation with the Trustees appoints a CEO for the day to day running of the charity.

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Islamic Help

Trustees' Report

Relationships with related parties

Hazrat Sultan Bahu Trust (Charity No 292697)

Sultan Fiaz ul Hassan and Sultan Niaz ul Hassan, trustees of Islamic Help are also trustees of Hazrat Sultan Bahu Trust

Major risks and management of those risks

General reserves

Low general reserves can limit the ability of the charity to make funds available to plug short falls in fund raising and to develop back office functions.

The Charity has embarked on a cost reduction programme. Staff costs have been reduced and the organisational structure streamlined.

Reputation

Negative PR around project delivery can damage reputation and result in losing donor confidence.

The Trustees take active interest to ensure that Islamic Help commits to projects that it can deliver. Trustees visit projects personally and make management accountable.

Islamic Help ensures that all Partners are vetted before funds are transferred to ensure they are not involved or perceived to be involved in illegal activities.

Statement of Trustees’ Responsibilities

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

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the 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.

Disclosure of information to auditor

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.

Reappointment of auditor

Cooper Parry Group Limited have expressed their willingness to continue in office as auditors and will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

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Islamic Help

Trustees' Report

The annual report was approved by the trustees of the charity on 30/12/2022 and signed on its behalf by:

......................................... Tanvir Ahmed Choudhary Trustee

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Islamic Help

Independent Auditor's Report to the Members of Islamic Help

Opinion

We have audited the financial statements of Islamic Help(the 'charitable company') for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, 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 in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) 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.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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Islamic Help

Independent Auditor's Report to the Members of Islamic Help

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 a Report of the Independent Auditors 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the Charity and industry, we identified that the principal risks of non-compliance with laws and regulations related to employment laws and taxes, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and FRS 102. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries to achieve desired financial results and the manipulation of exceptional items and management bias in accounting estimates. Audit procedures performed by the engagement team included, but were not limited to: - enquiries with management, and the Company's legal counsel (internal and, where relevant, external), including consideration of known or suspected instances of fraud and non-compliance with laws and regulations and examining supporting calculations where a provision has been made in respect of these; reading key correspondence with regulatory authorities in relation to compliance with certain employment laws and indirect tax matters; - understanding and evaluating the design and implementation of management's controls designed to prevent and detect irregularities; - challenging assumptions and judgements made by management in their significant accounting estimates, in particular, in relation to restricted funds; - identifying and testing journal entries, in particular any journal entries posted with unusual account combinations and postings by unusual users; There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an auditors' 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 charitable company and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

...................................... Naeem Shareef (Senior Statutory Auditor) For and on behalf of

Shareef & Co Chartered Accountants 18-22 Stoney Lane Yardley, Birmingham B25 8YP

Date:30 December 2022

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Islamic Help

Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
2
Other trading activities
3
Investment income
4
Other income
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
23
Note
Income and Endowments from:
Donations and legacies
2
Other trading activities
3
Investment income
4
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
23		 Unrestricted
funds
£
7,231,983
302,109
12
414,023		 Restricted
funds
£
3,018,207
-
-
-		 Total
2022
£
10,250,190
302,109
12
414,023
7,948,127 3,018,207 10,966,334
(20,624)
(592,261)		 (1,120,410)
(9,453,745)		 (1,141,034)
(10,046,006)
(612,885) (10,574,155) (11,187,040)
7,335,242
(7,555,948)		 (7,555,948)
7,555,948		 (220,706)
-
(220,706)
2,798,466		 -
-		 (220,706)
2,798,466
2,577,760 - 2,577,760
Unrestricted
funds
£
7,596,188
342,477
2
7,938,667
(20,456)
(791,917)
(812,373)
7,126,294
(5,731,393)
1,394,901
1,403,565
2,798,466		 Restricted
funds
£
3,403,459
-
-
3,403,459
(1,028,486)
(8,106,366)
(9,134,852)
(5,731,393)
5,731,393
-
-
-		 Total
2021
£
10,999,647
342,477
2
11,342,126
(1,048,942)
(8,898,283)
(9,947,225)
1,394,901
-
1,394,901
1,403,565
2,798,466

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 23.

Page 17

Islamic Help

(Registration number: 09382127) Balance Sheet as at 31 March 2022

Note
Fixed assets
Tangible assets
15
Current assets
Stocks
16
Debtors
17
Cash at bank and in hand
18
Creditors: Amounts falling due within one year
19
Net current assets
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
23		 2022
£
174,010
41,399
1,515,503
1,116,179
2,673,081
(269,331)
2,403,750
2,577,760
2,577,760
2,577,760		 2021
£
166,824
35,805
1,848,308
986,870
2,870,983
(239,341)
2,631,642
2,798,466

2,798,466
2,798,466

The financial statements on pages 18 to 32 were approved by the trustees, and authorised for issue on 30/12/2022 and signed on their behalf by:

......................................... Tanvir Ahmed Choudhary Trustee

Page 18

Islamic Help

Statement of Cash Flows for the Year Ended 31 March 2022

Note
Cash flows from operating activities
Net (expenditure)/income
Adjustments to cash flows from non-cash items
Depreciation
15
Investment income
4
Working capital adjustments
Increase in stocks
16
Decrease/(increase) in debtors
17
Increase/(decrease) in creditors
19
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
4
Purchase of tangible fixed assets
15
Sale of tangible fixed assets
Net cash flows from investing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March		 2022
£
(220,706)
15,049
(12)
(205,669)
(5,594)
332,805
29,990
151,532
12
(26,232)
3,997
(22,223)
129,309
986,870
1,116,179		 2021
£
1,394,901
25,314
(2)
1,420,213
(5,762)
(353,764)
(274,281)
786,406
2
(14,917)
-
(14,915)
771,491
215,379
986,870

All of the cash flows are derived from continuing operations during the above two periods.

Page 19

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2022

1 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Islamic Help meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Islamic Help is a company limited by guarantee, incorporated in England and Wales. The address of its registered office and principal place of business is disclosed in the company information. The members of the company are the trustees named on page 1.

The principal activity of Islamic Help is to provide communities with relief and support that ultimately leads to improvements in the quality of their life, and to overcome poverty and hardship.

The financial statements are presented in Sterling and this is the functional currency of Islamic Help and the accounts are rounded to the nearest £1.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. The annual financial statements have therefore been prepared on the basis that the charity is a going concern.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Page 20

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2022

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £1,000 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class

Motor vehicles Fixtures and Fittings

Depreciation method and rate Residual over a period of 5 years Residual over a period of 15 years

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Page 21

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2022

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Foreign exchange

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Page 22

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2022

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

2 Income from donations and legacies

Donations and legacies;
Donations to major appeals
Gift aid reclaimed
Grants, including capital grants;
Government grants
Grants from other charities		 Unrestricted
funds
General
£
5,944,149
480,252
-
807,582
7,231,983		 Restricted
funds
£
2,248,065
-
-
770,142
3,018,207		 Total
2022
£
8,192,214
480,252
-
1,577,724
10,250,190		 Total
2021
£
8,788,544
648,912
325,408
1,236,783
10,999,647

3 Income from other trading activities

Trading income;
Sales of goods and services
4 Investment income
Interest receivable and similar income;
Interest receivable on bank deposits		 Unrestricted
funds
General
£
302,109
302,109
Unrestricted
funds
General
£
12		 Total
2022
£
302,109
302,109
Total
2022
£
12		 Total
2021
£
342,477
342,477

Total
2021
£
2

Page 23

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2022

5 Other income

Government grants
6 Expenditure on raising funds
Costs of generating donations and legacies
Costs of trading activities
7 Expenditure on charitable activities
Activity
undertaken
directly
£
International Relief
131,801
Emergency
255,418
Food
482,489
Water
233,503
Orphans
121,793
Medical & Healthcare
92,440
Education
72,522
Community
Establishment and
Rehabilitation
261,863
Economic
Empowerment
62,569
1,714,398		 Grant funding
of activity
£
162,928
1,182,649
2,369,089
1,134,857
591,932
505,763
352,466
1,269,628
304,096
7,873,408		 Unrestricted
funds
General
£
414,023
414,023
Direct costs
£
1,127,730
13,304
1,141,034
Activity support
costs
£
297,532
24,627
49,299
23,616
12,518
10,525
7,335
26,420
6,328
458,200		 Unrestricted
funds
General
£
414,023
414,023
Direct costs
£
1,127,730
13,304
1,141,034
Activity support
costs
£
297,532
24,627
49,299
23,616
12,518
10,525
7,335
26,420
6,328
458,200		 Total
2022
£
414,023
414,023
Total
2022
£
1,127,730
13,304
1,141,034
Total
2022
£
592,261
1,462,694
2,900,877
1,391,976
726,243
608,728
432,323
1,557,911
372,993
10,046,006		 Total
2021
£
-
-
Total
2021
£
1,035,696
13,246
1,048,942

Total
2021
£
791,917
1,256,947
2,517,554
1,196,906
845,388
445,415
254,324
1,383,877
205,955
8,898,283

In addition to the expenditure analysed above, there are also governance costs of £191,006 (2021 - £75,729) which relate directly to charitable activities. See note 8 for further details.

Page 24

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2022

8 Analysis of governance and support costs

Governance costs

Staff costs
Pension costs
Audit fees
Audit of the financial statements
Trustees remuneration and expenses
Legal fees
Depreciation, amortisation and other similar
costs
9
Grant-making
Country
Afghanistan
Bangladesh
Bosnia
Burman Refugees
Cameroon
Central African Republic
Cambodia
UK
India
Iraqi Refugees
Jordan
Lebanon
Malawi
Pakistan
Palestine
Senegal
Somalia
Sri Lanka
Sudan
Syrina Refugees
Tanzania
Yemen		 Unrestricted
funds
General
£
17,451
12,414
37,851
98,318
1,497
167,531		 Restricted
funds
£
-
-
-
200
-
200		 Total
2022
£
2022
£
64,075
1,071,224
0
478,621
744,653
0
2,440
191,720
39,000
0
458,547
177,597
37,163
1,453,532
235,090
450
0
2,500
28,000
439,508
1,502,411
946,877
7,873,408
17,451
12,414
37,851
98,518
1,497
167,731		 Total
2021
£
16,396
11,814
21,932
25,587
-
2021
£
0
857,089
4,508
449,199
614,354
27,100
0
145,226
89,058
2,200
578,020
28,290
24,978
1,202,968
206,709
3,400
10,862
0
0
191,479
1,621,034
703,362
75,729
6,759,836

Page 25

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2022

10 Net incoming/outgoing resources

Net (outgoing)/incoming resources for the year include:
Audit fees
Loss on disposal of fixed assets held for the charity's own use
Depreciation of fixed assets		 2022
£
12,414
1,497
15,049		 2021
£
11,814
-
25,314

11 Trustees remuneration and expenses

The Trustees who are also Directors of the Charity and the CEO are considered to be the Key Management Personnel of the Charity. Total cost of key management personnel during the year was £44,185 (2021: £21,932).

During the period the Charity made the following transactions with trustees:

Mr Mohammad Masood Alam Khan (Director and Trustee) is an Executive Chairman with many Chief Executive Officer responsibilities. He is employed by the charity and received a gross salary of £29,167 (2021: £20,141).

During the year Trustees /Directors incurred travelling and accommodation expenses of £15,019 (2021: £1,791).

Page 26

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2022

12 Staff costs
Wages and salaries
Social security costs
Pension costs		 2022
£
988,295
83,366
17,451
1,089,112		 2021
£
890,318
64,540
16,396
971,254

The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:

expressed as full time equivalents was as follows:
Total employed
No employee received emoluments of more than £60,000 during the year.
13 Auditors' remuneration
Audit of the financial statements		 2022
No
56
2022
£
12,414		 2021
No
38
2021
£
11,814

Page 27

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2022

14 Taxation

The charity is a registered charity and is therefore exempt from taxation.

15 Tangible fixed assets

Cost
At 1 April 2021
Additions
Disposals
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
Eliminated on disposals
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
16 Stock
Finished goods
17 Debtors
Trade debtors
Prepayments
Accrued income
Other debtors
18 Cash and cash equivalents
Cash on hand
Cash at bank		 Furniture and
equipment
£
205,970
16,432
-








Motor vehicles
£
57,916
9,800
(6,919)
60,797
36,226
4,984
(2,922)
38,288
22,509
21,690
2022
£
41,399
2022
£
359,279
21,744
5,655
1,128,825
1,515,503
2022
£
28,590
1,087,589
1,116,179		 Motor vehicles
£
57,916
9,800
(6,919)
60,797
36,226
4,984
(2,922)
38,288
22,509
21,690
2022
£
41,399
2022
£
359,279
21,744
5,655
1,128,825
1,515,503
2022
£
28,590
1,087,589
1,116,179		 Total
£
263,886
26,232
(6,919)
283,199
97,062
15,049
(2,922)
109,189
174,010
166,824
2021
£
35,805
222,402
60,836
10,065
-
70,901 38,288
151,501 22,509
145,134 21,690
2022
£
41,399
2022
£
359,279
21,744
5,655
1,128,825
1,515,503
2022
£
28,590
1,087,589
1,116,179

2021
£
702,621
3,744
563,933
578,010
1,848,308

2021
£
8,719
978,151
986,870

Page 28

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2022

19 Creditors: amounts falling due within one year

19 Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals		 2022
£
203,379
20,758
45,194
269,331		 2021
£
224,095
9,059
6,187
239,341

20 Obligations under leases and hire purchase contracts

Operating lease commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

Land and buildings
Within one year
Between one and five years		 2022
£
145,216
493,360
638,576		 2021
£
145,216
172,480
317,696

21 Pension and other schemes Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £17,451 (2021 - £16,396).

22 Charity status

The charity is limited by guarantee, incorporated in , and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

Page 29

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2022

23 Funds

23 Funds
Unrestricted funds
General
General
Restricted funds
Community Establishment &
Rehablitation
Emergency Relief
Education
Medical & Healthcare
Food & Social
Water & Sanitation
Orphancare
Economic Empowerment
Total restricted funds
Total funds
Unrestricted funds
General
General
Restricted funds
Community Establishment &
Rehablitation
Emergency Relief
Education
Medical & Healthcare
Food & Social
Water & Sanitation
Orphancare
Economic Empowerment
Total restricted funds
Total funds		 Balance at 1
April 2021
£
2,798,466
-
-
-
-
-
-
-
-
-
2,798,466
Balance at 1
April 2020
£
1,403,565
-
-
-
-
-
-
-
-
-
1,403,565		 Incoming
resources
£
7,948,127
403,677
962,491
42,684
114,468
521,528
126,728
825,006
21,625
3,018,207
10,966,334
Incoming
resources
£
7,938,667
452,962
744,017
11,553
87,072
1,022,147
129,327
951,331
5,050
3,403,459
11,342,126		 Resources
expended
£
(612,885)
(1,635,731)
(1,758,189)
(453,248)
(648,569)
(3,110,736)
(1,453,530)
(1,130,701)
(383,451)
(10,574,155)
(11,187,040)
Resources
expended
£
(812,373)
(1,463,715)
(1,460,284)
(258,685)
(461,225)
(2,845,014)
(1,245,461)
(1,192,706)
(207,762)
(9,134,852)
(9,947,225)		 Transfers
£
(7,555,948)
1,232,054
795,698
410,564
534,101
2,589,208
1,326,802
305,695
361,826
7,555,948
-
Transfers
£
(5,731,393)
1,010,753
716,267
247,132
374,153
1,822,867
1,116,134
241,375
202,712
5,731,393
-		 Balance at
31 March
2022
£
2,577,760
-
-
-
-
-
-
-
-
-
2,577,760

Balance at
31 March
2021
£
2,798,466
-
-
-
-
-
-
-
-
-
2,798,466

Page 30

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2022

The specific purposes for which the funds are to be applied are as follows:

Community Establishments and Rehabilitation

Over the last year Islamic Help has continued its commitment to providing shelter in emergency situations, addressing housing shortages in the areas in which it works and working on other construction projects including schools, medical centres, mosques and other community facilities. Islamic Help is committed to supporting and setting up community establishments as they often provide a much needed and stabilising influence in fragmented and fractured communities.

Education

Islamic Help has been able to continue its provision of education and training to those in need. The charity supports schools in Darfur, Tanzania, Palestine, Pakistan and Bangladesh. Islamic Help also supports the provision of education to orphans in Darfur, Tanzania, Bangladesh, Palestine, Iraq, Jordan, Pakistan and Kashmir.

Emergency Relief

Emergency projects saved lives in Pakistan, Gaza, and Syria. In all places we provided people with shelter, food, winter kits and medical treatment and provided for orphans.

Food & Social

Ramadan Food Packs in Pakistan, Bangladesh, Tanzania, South Darfur, Burkina Faso, Yemen, Niger and Mali.

Medical and Healthcare

Medical projects provided urgent live saving medical services around the world and helped build capacity of local medical staff by providing mentoring and training programmes. Islamic Help provides specialist healthcare through various projects.

Orphans

Orphan sponsorship has helped some of the most vulnerable children stay in education and have access to clean water, food and health services. We were also able to carry out special projects providing support to hard to reach orphans in Pakistan and Syria. We also have a reasonably large orphan care programme running in Pakistan.

Qurbani / Aqeeqa

Qurbani distribution in Tanzania, Bangladesh, Sudan, Pakistan, Syria, Yemen, India, Iraq and Somalia. Food Aid in Gaza and Syria. Aqeeqa, performed on the birth of a child, is a celebratory offering of meat which is distributed amongst the family and friends of the new-born and the poor and needy. This is a service offered to donors so that they can perform the aqeeqa to benefit the poor and needy. Donors have the option of performing aqeeqa in several countries.

Water and Sanitation

We provide solutions to water scarcity to communities affected by floods in Pakistan over the last few years. Islamic Help is also committed to longer term solutions to water scarcity and has built water sources for communities that have no easily accessible source of water. Our emergency response during the crisis includes the distribution of clean water to affected families.

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Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2022

24 Analysis of net assets between funds

24 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
174,010
2,673,081
(269,331)
2,577,760
Unrestricted
funds
General
£
166,824
2,870,983
(239,341)
2,798,466		 Total funds at
31 March 2021
£
174,010
2,673,081
(269,331)
2,577,760
Total funds at
31 March 2021
£
166,824
2,870,983
(239,341)
2,798,466

25 Related party transactions

During the period the Charity made the following related party transactions:

Hazrat Sultan Bahu Trust

Sultan Fiaz ul Hassan and Sultan Niaz ul Hassan were trustees of Islamic Help and trustees of Hazrat Sultan Bahu Trust, a registered charity (No. 292697) until the date of 15.07.22, when the aforementioned ceased being trustees if Islamic Help.

The following transactions are included within Islamic Help accounts:

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