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** 

   - The continued provision and consolidation of emergency and long-term aid and support for Rohingya refugee communities in Bangladesh. These projects benefited the equivalent of 2.4 million refugees. 

   - In addition to serving the Rohingya refugee community, our Bangladesh office also serves the needs of native communities that need support. During the year, the delivery of food, WASH, livelihoods and environmental campaigns supported more than 140,000 people in need. 

   - Similar to our projects in Bangladesh for Rohingya refugees, our team in Jordan continued to meet their commitments to serve the needs of Syrian and Palestinian refugees in the country, with diverse projects and programmes serving more than 48,000 beneficiaries 

   - Our Jordan team also supervised and delivered emergency aid to Syrian refugees in Lebanon. This included Ramadan food parcels and winter aid provisions, all of which supported more than 55,000 refugees. 

   - Yemen is experiencing what the UN has described as the world’s worst humanitarian disaster. Against the background of civil conflict and risks to their safety, our team in the war-ravaged country maintained the delivery of projects that ultimately benefited the equivalent of nearly 2.4 million people during the year 

   - Institutional and large Middle East donors showed their continuing faith in our Cameroon team to deliver major infrastructure projects, including 3 new villages and a Children’s Ecological Village. Overall, our country office carried out projects for the benefit of more than 130,000 poor and vulnerable individuals. 

   - Tanzania, the main centre of our operations in Africa, recorded another busy year by implementing a variety of programmes, from food and WASH to medical aid and livelihoods, for more than 200,000 beneficiaries. 

   - Pakistan, our longest-established office outside of the UK, experienced one of its busiest years as it helped communities to recover from the impact of the Covid-19 pandemic. Among the projects it delivered for nearly 460,000 people was the serving of 1,000 meals per day for labourers whose livelihoods had disappeared due to the pandemic. 

   - As well as delivering projects that benefited the equivalent of nearly 2.8 million Rohingya refugees in the country, our Bangladesh office also provided food security and clean water provision for 143,000 people in need in the host population 

   - As with every year, the busiest times for our teams were during Ramadan and Qurbani with the delivery of food security programmes in 18 countries for more than 577,000 beneficiaries. 

   - While our pioneering Umrah for Orphans programme was postponed due to the Covid-19 pandemic and international travel restrictions, our donors and sponsors helped us provide support and care for nearly 2,300 orphans and disabled children in Africa, Asia and the Middle East. 

   - Along with food security, the provision of WASH (Water, Sanitation and Hygiene) facilities remains one of our main obligations to our beneficiaries. The installation of water hand pumps and wells improves the quality of life for communities through safe and easy access to this vital resource, improves health and frees up time and opportunities for socio-economic development through the pursuit of education and livelihoods. 

- Additionally, we continue to meet the emergency and immediate needs of vulnerable communities – in Bangladesh, water tankers supplied the annual equivalent of 2.19 million refugees, while in Yemen 3 water tanker projects benefited the annual equivalent of approx. 1.4 million people. 

   - Education is key to helping many poorer and vulnerable people escape poverty and improve their life prospects. Our education services range from running schools for refugee children to the construction and running of Qur’an classes in 

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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. 

   - The provision of livelihoods in Asia and Africa is crucial in helping the poorest out of the poverty trap and to empower them so they have the means to have more control over their own lives and the situations they face. It releases them from relying on aid handouts so, instead, they are equipped to earn for and support their families with dignity and respect. 

   - As the climate crisis disproportionately affects poorer countries, we have engaged in projects to help offset some of the damage. Projects have included the setting up of a plantation in BangIadesh; an orphans’ ecological village in Cameroon, and the launch of an afforestation campaign by our Jordan team in collaboration with the Jordanian government. 

- In the UK, volunteers have engaged in raising awareness as part of international campaigns, and 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, making it one of only four Muslim organisations in the UK to have received UNEP observer status. 

   - The support of major institutional donors from the Middle East allowed us to embark on major community development programmes, including the construction of several self-contained villages in Cameroon, while our teams in in Asia and Africa continued to provide many regions with new, well-equipped mosques on behalf of our donors. 

   - The involvement of international partners gave us the opportunity to instigate several medical camps which provided services for Rohingya refugees in Bangladesh and cataract surgeries in Cameroon and Tanzania, while our longestablished Birth Clinic for pregnant Syrian refugees in Jordan saw 6,350 patients and the safe and healthy birth of 871 babies during the year. 

   - Although the continuing effects of the Covid-19 pandemic and associated lockdowns curtailed physical volunteering activities, we were able to participate and engage in several projects, namely in the UK, to support our local communities. They included webinars throughout the year for educational and informative purposes, as well as fundraising for our humanitarian projects, while many of our volunteers took part in environmental awareness campaigns including during the United Nations Climate Change Conference (Cop26). 

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_ ): 

- Water provided through 3 water tankers and 5 water stations, serving 6,000 refugees every day – the equivalent of 2.19 million people per year 

- Two medical clinics: 112,420 

- Emergency aid for refugees whose homes were destroyed in the camp fire: 32,290 

- Qurbani meat parcels: 36,100 

- Cooked meals: 16,200 

- Ramadan food parcels: 11,630 

- Water well: 7,500 

- Winter aid: 3,395 

- Shelter: 750 

- Mosque: 800 

- Various aid: 24,060. 

## 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: 

- Winter aid: 20,820 

- Ramadan food parcels: 10,840 

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## **Islamic Help** 

## **Strategic Report for the Year Ended 31 March 2022** 

- Qurbani meat parcels: 3,000 

- Eid clothes & shoes: 3,627 

- Birth Clinic: 6,350 patients & 871 births 

- Covid aid: 1,463 

- Housing Support: 820 

- Medical Support: 46 

Lebanon 

- Ramadan: 7,022 

- Winter Aid: 32,600 

## 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. 

- Water Tankers: 1,398,810 

- - Bakery: 810,300 - Ramadan food parcels: 41,206 - Food aid (various projects): 35,803 

- Winter Aid: 19,728 

- Water Wells: 17,967 

- Qurbani meat parcels: 67,325 

- - Fuel: 2,309 

- Hygiene kits: 2,220 

- Education aid: 1,742 

- Baby Milk & Food: 981 

## **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**<br>**(**_pre-month of Ramadan and during 12_<br>_April to 12 May)_|**QURBANI**<br>_(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**|
||Page 4||





## **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: 

- Two bakeries in Yemen that provided daily bread for 810,300 people during the year 

- Cooked meals at various times of the year for 16,200 Rohingya refugees in Bangladesh 

- Family food parcels, resulting from Sadaqah (charitable) donations, to 58,200 individuals in Tanzania 

- Meat from Sadaqah and Aqeeqah charitable animal sacrifices to 1,029 individuals in Cameroon 

- The provision of 1,000 cooked meals per day to labourers in Pakistan whose livelihoods had suffered in the Covid-19 pandemic. 

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: 

- The distribution of rickshaws and sewing machines – the latter concentrated on vulnerable women or women-headed households – in Bangladesh, for the benefit of 300 people 

- The provision of livestock (goats) and small stores for (directly and indirectly) 65 beneficiaries in Cameroon, and 2,250 individuals in Tanzania where we also provided rickshaws and motor cycles for taxi and transport business set-ups 

- Jobs & skills training for 47 women as part of an Empowerment for Widows programme in Jordan 

- The provision of 55 fruit and vegetable carts for street vendors in several areas of Pakistan 

- Bangladesh: The continued employment of qualified Rohingya refugee teachers at the Humanity Rises Rehma Child Life Centre, implemented on behalf of an American humanitarian partner to educate Rohingya refugee children 

- Employing Rohingya refugee labourers and craftsmen to help construct shelter homes for refugee families at Cox’s Bazar, also in Bangladesh 

- Jordan: The employment of fully qualified medical staff at our Birth Clinic for pregnant Syrian refugees and their newborns in Irbid 

- The employment of local labourers and companies for our hand pump and water well installations, and mosque constructions in Cameroon, Pakistan and Tanzania. 

## **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** 

- As part of the continuing support for Rohingya refugees, we built family shelters to house 150 families. As well as providing them with semi-permanent family abodes, the construction work included the employment of refugee labourers and skilled craft workers, allowing them to earn livelihoods. Additionally, a mosque was built in the refugee community in Cox’s Bazar to serve 800 worshippers. 

## **Cameroon** 

- The main focus of our infrastructure development work during the year, our team in Cameroon completed or started work on several major projects including developments for large Middle East donors. The work included: 

- 3 new village complexes, each featuring housing, mosques, wells, schools, medical centres and other services 

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## **Islamic Help** 

## **Strategic Report for the Year Ended 31 March 2022** 

- These 3 new developments were Al Taqwa Village for 100 families (500 individuals); Abu Bakar As Siddik village (500 people), and Al Mutairy Village (250 individuals) 

- Work also began on the development of a new Orphans Ecological Village which will eventually serve 200 beneficiaries and include, among other facilities, a school and living accommodation for the orphans and residences for the teachers 

- The Cameroon office also delivered 21 new mosques for 37,000 worshippers, and 4 new Islamic centres for 6,000 people 

- - They also continued to support 200 families at our refugee camp in Garoua Boulai for people who fled the internal conflict in the Central African Republic (CAR), and the similar camp for 1,500 IDPs (internally displaced people) in the Yelwa district in CAR. 

## **Pakistan** 

- Nineteen mosques, serving 1,900 people, were constructed in Sindh and Baluchistan provinces 

- New one-room houses for poor and widow families were constructed to house 40 beneficiaries. 

## **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** 

- Continued implementation of the Humanity Rises Rehma Child Life Center on behalf of an American partner for Rohingya refugee children who received education from qualified teachers plus free stationery, uniforms and daily meals 

## **Jordan** 

- The Qorduba School project provided education for 60 Syrian refugee children in converted mobile classrooms in remote or difficult-to-access locations which are rarely visited by aid agencies 

- - Our Jordan office also helped 326 university students through a variety of support packages. 

## **Pakistan** 

- There was continued support for the provision of free higher education at the Al-Hira Community College in Mirpur, which delivers 4-year courses in religious and modern education, for the benefit of 300 students. 

## **Tanzania** 

- Twenty orphans at our Children’s Eco Village received formal and regular education as part of our ongoing commitment to the project, while a further 51 orphans from poor families were the beneficiaries of a new support programme that gave them access to private education plus free uniforms, meals, stationery and equipment. 

- **Yemen** 

   - Two new classrooms were built and equipped, in a village in Taiz governate, on behalf of a partner, for 1,200 pupils, and a distribution of uniforms, shoes, bags and stationery was carried out for a further 542 youngsters. 

## **UK** 

- Staff and volunteers continued to build relationships with educational institutions, especially to raise awareness of our humanitarian projects and engage students in volunteering activities, and there was ongoing support for education programmes carried out by one of our UK partners, the Bahu Trust. 

## **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: 

- responding to natural and man-made disasters and providing emergency relief 

• 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: 

- Individual donor giving 

- Major donor giving 

- Corporate or/and institutional giving 

- Community fundraising 

- Challenges 

- Live TV appeals 

- Events 

- Volunteers 

- Direct mail 

- Online giving 

- Call Centres 

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. 

Page 11 



## **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. 

Page 12 



## **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: 

- select suitable accounting policies and apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. 

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. 

Page 13 



## **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 

Page 14 



## **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: 

- give a true and fair view of the state of the charitable company's affairs as at 31 March 2022 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; and 

- have been prepared in accordance with the requirements of the Companies Act 2006. 

## **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: 

- the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or 

- the charitable company has not kept adequate accounting records; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- we have not received all the information and explanations we require for our audit. 

## **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. 

Page 15 



## **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 

Page 16 



## **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**<br>**Income and Endowments from:**<br>Donations and legacies<br>2<br>Other trading activities<br>3<br>Investment income<br>4<br>Other income<br>5<br>Total income<br>**Expenditure on:**<br>Raising funds<br>6<br>Charitable activities<br>7<br>Total expenditure<br>Net income/(expenditure)<br>Transfers between funds<br>Net movement in funds<br>**Reconciliation of funds**<br>Total funds brought forward<br>Total funds carried forward<br>23<br>**Note**<br>**Income and Endowments from:**<br>Donations and legacies<br>2<br>Other trading activities<br>3<br>Investment income<br>4<br>Total income<br>**Expenditure on:**<br>Raising funds<br>6<br>Charitable activities<br>7<br>Total expenditure<br>Net income/(expenditure)<br>Transfers between funds<br>Net movement in funds<br>**Reconciliation of funds**<br>Total funds brought forward<br>Total funds carried forward<br>23||**Unrestricted**<br>**funds**<br>**£**<br>7,231,983<br>302,109<br>12<br>414,023||**Restricted**<br>**funds**<br>**£**<br>3,018,207<br>-<br>-<br>-||**Total**<br>**2022**<br>**£**<br>10,250,190<br>302,109<br>12<br>414,023|
|---|---|---|---|---|---|---|
|||7,948,127||3,018,207||10,966,334|
|||(20,624)<br>(592,261)||(1,120,410)<br>(9,453,745)||(1,141,034)<br>(10,046,006)|
|||(612,885)||(10,574,155)||(11,187,040)|
|||7,335,242<br>(7,555,948)||(7,555,948)<br>7,555,948||(220,706)<br>-|
|||(220,706)<br>2,798,466||-<br>-||(220,706)<br>2,798,466|
|||2,577,760||-||2,577,760|
|||**Unrestricted**<br>**funds**<br>**£**<br>7,596,188<br>342,477<br>2<br>7,938,667<br>(20,456)<br>(791,917)<br>(812,373)<br>7,126,294<br>(5,731,393)<br>1,394,901<br>1,403,565<br>2,798,466||**Restricted**<br>**funds**<br>**£**<br>3,403,459<br>-<br>-<br>3,403,459<br>(1,028,486)<br>(8,106,366)<br>(9,134,852)<br>(5,731,393)<br>5,731,393<br>-<br>-<br>-||**Total**<br>**2021**<br>**£**<br>10,999,647<br>342,477<br>2|
|||||||11,342,126|
|||||||(1,048,942)<br>(8,898,283)|
|||||||(9,947,225)|
|||||||1,394,901<br>-|
|||||||1,394,901<br>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**<br>**Fixed assets**<br>Tangible assets<br>15<br>**Current assets**<br>Stocks<br>16<br>Debtors<br>17<br>Cash at bank and in hand<br>18<br>**Creditors: Amounts falling due within one year**<br>19<br>**Net current assets**<br>**Net assets**<br>**Funds of the charity:**<br>**Unrestricted income funds**<br>Unrestricted funds<br>**Total funds**<br>23|**2022**<br>**£**<br>174,010<br>41,399<br>1,515,503<br>1,116,179<br>2,673,081<br>(269,331)<br>2,403,750<br>2,577,760<br>2,577,760<br>2,577,760|**2021**<br>**£**<br>166,824<br>35,805<br>1,848,308<br>986,870|
|---|---|---|
|||2,870,983<br>(239,341)|
|||2,631,642|
|||2,798,466|
|||<br>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**<br>**Cash flows from operating activities**<br>Net (expenditure)/income<br>**Adjustments to cash flows from non-cash items**<br>Depreciation<br>15<br>Investment income<br>4<br>**Working capital adjustments**<br>Increase in stocks<br>16<br>Decrease/(increase) in debtors<br>17<br>Increase/(decrease) in creditors<br>19<br>Net cash flows from operating activities<br>**Cash flows from investing activities**<br>Interest receivable and similar income<br>4<br>Purchase of tangible fixed assets<br>15<br>Sale of tangible fixed assets<br>Net cash flows from investing activities<br>Net increase in cash and cash equivalents<br>Cash and cash equivalents at 1 April<br>Cash and cash equivalents at 31 March|**2022**<br>**£**<br>(220,706)<br>15,049<br>(12)<br>(205,669)<br>(5,594)<br>332,805<br>29,990<br>151,532<br>12<br>(26,232)<br>3,997<br>(22,223)<br>129,309<br>986,870<br>1,116,179|**2021**<br>**£**<br>1,394,901<br>25,314<br>(2)|
|---|---|---|
|||1,420,213<br>(5,762)<br>(353,764)<br>(274,281)|
|||786,406|
|||2<br>(14,917)<br>-|
|||(14,915)|
|||771,491<br>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;<br>Donations to major appeals<br>Gift aid reclaimed<br>Grants, including capital grants;<br>Government grants<br>Grants from other charities|**Unrestricted**<br>**funds**<br>**General**<br>**£**<br>5,944,149<br>480,252<br>-<br>807,582<br>7,231,983|**Restricted**<br>**funds**<br>**£**<br>2,248,065<br>-<br>-<br>770,142<br>3,018,207|**Total**<br>**2022**<br>**£**<br>8,192,214<br>480,252<br>-<br>1,577,724<br>10,250,190|**Total**<br>**2021**<br>**£**<br>8,788,544<br>648,912<br>325,408<br>1,236,783|
|---|---|---|---|---|
|||||10,999,647|



## **3  Income from other trading activities** 

|Trading income;<br>Sales of goods and services<br>**4  Investment income**<br>Interest receivable and similar income;<br>Interest receivable on bank deposits|**Unrestricted**<br>**funds**<br>**General**<br>**£**<br>302,109<br>302,109<br>**Unrestricted**<br>**funds**<br>**General**<br>**£**<br>12|**Total**<br>**2022**<br>**£**<br>302,109<br>302,109<br>**Total**<br>**2022**<br>**£**<br>12|**Total**<br>**2021**<br>**£**<br>342,477|
|---|---|---|---|
||||342,477|
||||<br>**Total**<br>**2021**<br>**£**<br>2|



Page 23 



## **Islamic Help** 

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

## **5  Other income** 

|Government grants<br>**6  Expenditure on raising funds**<br>Costs of generating donations and legacies<br>Costs of trading activities<br>**7  Expenditure on charitable activities**<br>**Activity**<br>**undertaken**<br>**directly**<br>**£**<br>International Relief<br>131,801<br>Emergency<br>255,418<br>Food<br>482,489<br>Water<br>233,503<br>Orphans<br>121,793<br>Medical & Healthcare<br>92,440<br>Education<br>72,522<br>Community<br>Establishment and<br>Rehabilitation<br>261,863<br>Economic<br>Empowerment<br>62,569<br>1,714,398|**Grant funding**<br>**of activity**<br>**£**<br>162,928<br>1,182,649<br>2,369,089<br>1,134,857<br>591,932<br>505,763<br>352,466<br>1,269,628<br>304,096<br>7,873,408|**Unrestricted**<br>**funds**<br>**General**<br>**£**<br>414,023<br>414,023<br>**Direct costs**<br>**£**<br>1,127,730<br>13,304<br>1,141,034<br>**Activity support**<br>**costs**<br>**£**<br>297,532<br>24,627<br>49,299<br>23,616<br>12,518<br>10,525<br>7,335<br>26,420<br>6,328<br>458,200|**Unrestricted**<br>**funds**<br>**General**<br>**£**<br>414,023<br>414,023<br>**Direct costs**<br>**£**<br>1,127,730<br>13,304<br>1,141,034<br>**Activity support**<br>**costs**<br>**£**<br>297,532<br>24,627<br>49,299<br>23,616<br>12,518<br>10,525<br>7,335<br>26,420<br>6,328<br>458,200|**Total**<br>**2022**<br>**£**<br>414,023<br>414,023<br>**Total**<br>**2022**<br>**£**<br>1,127,730<br>13,304<br>1,141,034<br>**Total**<br>**2022**<br>**£**<br>592,261<br>1,462,694<br>2,900,877<br>1,391,976<br>726,243<br>608,728<br>432,323<br>1,557,911<br>372,993<br>10,046,006|**Total**<br>**2021**<br>**£**<br>-|
|---|---|---|---|---|---|
||||||-|
||||||**Total**<br>**2021**<br>**£**<br>1,035,696<br>13,246|
||||||1,048,942|
||||||<br>**Total**<br>**2021**<br>**£**<br>791,917<br>1,256,947<br>2,517,554<br>1,196,906<br>845,388<br>445,415<br>254,324<br>1,383,877<br>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<br>Pension costs<br>Audit fees<br>Audit of the financial statements<br>Trustees remuneration and expenses<br>Legal fees<br>Depreciation, amortisation and other similar<br>costs<br>**9**<br>**Grant-making**<br>**Country**<br>Afghanistan<br>Bangladesh<br>Bosnia<br>Burman Refugees<br>Cameroon<br>Central African Republic<br>Cambodia<br>UK<br>India<br>Iraqi Refugees<br>Jordan<br>Lebanon<br>Malawi<br>Pakistan<br>Palestine<br>Senegal<br>Somalia<br>Sri Lanka<br>Sudan<br>Syrina Refugees<br>Tanzania<br>Yemen|**Unrestricted**<br>**funds**<br>**General**<br>**£**<br>17,451<br>12,414<br>37,851<br>98,318<br>1,497<br>167,531|**Restricted**<br>**funds**<br>**£**<br>-<br>-<br>-<br>200<br>-<br>200|**Total**<br>**2022**<br>**£**<br>**2022**<br>**£**<br>64,075<br>1,071,224<br>0<br>478,621<br>744,653<br>0<br>2,440<br>191,720<br>39,000<br>0<br>458,547<br>177,597<br>37,163<br>1,453,532<br>235,090<br>450<br>0<br>2,500<br>28,000<br>439,508<br>1,502,411<br>946,877<br>7,873,408<br>17,451<br>12,414<br>37,851<br>98,518<br>1,497<br>167,731||**Total**<br>**2021**<br>**£**<br>16,396<br>11,814<br>21,932<br>25,587<br>-|
|---|---|---|---|---|---|
||||||**2021**<br>**£**<br>0<br>857,089<br>4,508<br>449,199<br>614,354<br>27,100<br>0<br>145,226<br>89,058<br>2,200<br>578,020<br>28,290<br>24,978<br>1,202,968<br>206,709<br>3,400<br>10,862<br>0<br>0<br>191,479<br>1,621,034<br>703,362<br>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:<br>Audit fees<br>Loss on disposal of fixed assets held for the charity's own use<br>Depreciation of fixed assets|**2022**<br>**£**<br>12,414<br>1,497<br>15,049|**2021**<br>**£**<br>11,814<br>-<br>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**<br>Wages and salaries<br>Social security costs<br>Pension costs|**2022**<br>**£**<br>988,295<br>83,366<br>17,451<br>1,089,112|**2021**<br>**£**<br>890,318<br>64,540<br>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<br>No employee received emoluments of more than £60,000 during the year.<br>**13 Auditors' remuneration**<br>Audit of the financial statements|**2022**<br>**No**<br>56<br>**2022**<br>**£**<br>12,414|**2021**<br>**No**<br>38|
|||**2021**<br>**£**<br>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**<br>At 1 April 2021<br>Additions<br>Disposals<br>At 31 March 2022<br>**Depreciation**<br>At 1 April 2021<br>Charge for the year<br>Eliminated on disposals<br>At 31 March 2022<br>**Net book value**<br>At 31 March 2022<br>At 31 March 2021<br>**16 Stock**<br>Finished goods<br>**17 Debtors**<br>Trade debtors<br>Prepayments<br>Accrued income<br>Other debtors<br>**18 Cash and cash equivalents**<br>Cash on hand<br>Cash at bank|**Furniture and**<br>**equipment**<br>**£**<br>205,970<br>16,432<br>-|<br> <br> <br> <br> <br> <br> <br> <br> <br>|**Motor vehicles**<br>**£**<br>57,916<br>9,800<br>(6,919)<br>60,797<br>36,226<br>4,984<br>(2,922)<br>38,288<br>22,509<br>21,690<br>**2022**<br>**£**<br>41,399<br>**2022**<br>**£**<br>359,279<br>21,744<br>5,655<br>1,128,825<br>1,515,503<br>**2022**<br>**£**<br>28,590<br>1,087,589<br>1,116,179|**Motor vehicles**<br>**£**<br>57,916<br>9,800<br>(6,919)<br>60,797<br>36,226<br>4,984<br>(2,922)<br>38,288<br>22,509<br>21,690<br>**2022**<br>**£**<br>41,399<br>**2022**<br>**£**<br>359,279<br>21,744<br>5,655<br>1,128,825<br>1,515,503<br>**2022**<br>**£**<br>28,590<br>1,087,589<br>1,116,179|**Total**<br>**£**<br>263,886<br>26,232<br>(6,919)<br>283,199<br>97,062<br>15,049<br>(2,922)<br>109,189<br>174,010<br>166,824<br>**2021**<br>**£**<br>35,805|
|---|---|---|---|---|---|
||222,402|||||
||60,836<br>10,065<br>-|||||
||70,901||38,288|||
||151,501||22,509|||
||145,134||21,690|||
||||**2022**<br>**£**<br>41,399<br>**2022**<br>**£**<br>359,279<br>21,744<br>5,655<br>1,128,825<br>1,515,503<br>**2022**<br>**£**<br>28,590<br>1,087,589<br>1,116,179|||
||||||<br>**2021**<br>**£**<br>702,621<br>3,744<br>563,933<br>578,010|
||||||1,848,308|
||||||<br>**2021**<br>**£**<br>8,719<br>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<br>Other creditors<br>Accruals|**2022**<br>**£**<br>203,379<br>20,758<br>45,194<br>269,331|**2021**<br>**£**<br>224,095<br>9,059<br>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**<br>Within one year<br>Between one and five years|**2022**<br>**£**<br>145,216<br>493,360<br>638,576|**2021**<br>**£**<br>145,216<br>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**<br>**_General_**<br>General<br>**Restricted funds**<br>Community Establishment &<br>Rehablitation<br>Emergency Relief<br>Education<br>Medical & Healthcare<br>Food & Social<br>Water & Sanitation<br>Orphancare<br>Economic Empowerment<br>**Total restricted funds**<br>**Total funds**<br>**Unrestricted funds**<br>**_General_**<br>General<br>**Restricted funds**<br>Community Establishment &<br>Rehablitation<br>Emergency Relief<br>Education<br>Medical & Healthcare<br>Food & Social<br>Water & Sanitation<br>Orphancare<br>Economic Empowerment<br>**Total restricted funds**<br>**Total funds**|**Balance at 1**<br>**April 2021**<br>**£**<br>2,798,466<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>2,798,466<br>**Balance at 1**<br>**April 2020**<br>**£**<br>1,403,565<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>1,403,565|**Incoming**<br>**resources**<br>**£**<br>7,948,127<br>403,677<br>962,491<br>42,684<br>114,468<br>521,528<br>126,728<br>825,006<br>21,625<br>3,018,207<br> 10,966,334<br>**Incoming**<br>**resources**<br>**£**<br>7,938,667<br>452,962<br>744,017<br>11,553<br>87,072<br>1,022,147<br>129,327<br>951,331<br>5,050<br>3,403,459<br> 11,342,126|**Resources**<br>**expended**<br>**£**<br>(612,885)<br>(1,635,731)<br>(1,758,189)<br>(453,248)<br>(648,569)<br>(3,110,736)<br>(1,453,530)<br>(1,130,701)<br>(383,451)<br>(10,574,155)<br> (11,187,040)<br>**Resources**<br>**expended**<br>**£**<br>(812,373)<br>(1,463,715)<br>(1,460,284)<br>(258,685)<br>(461,225)<br>(2,845,014)<br>(1,245,461)<br>(1,192,706)<br>(207,762)<br>(9,134,852)<br> (9,947,225)|**Transfers**<br>**£**<br>(7,555,948)<br>1,232,054<br>795,698<br>410,564<br>534,101<br>2,589,208<br>1,326,802<br>305,695<br>361,826<br>7,555,948<br>-<br>**Transfers**<br>**£**<br>(5,731,393)<br>1,010,753<br>716,267<br>247,132<br>374,153<br>1,822,867<br>1,116,134<br>241,375<br>202,712<br>5,731,393<br>-|**Balance at**<br>**31 March**<br>**2022**<br>**£**<br>2,577,760<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|
||||||-|
||||||2,577,760|
||||||<br>**Balance at**<br>**31 March**<br>**2021**<br>**£**<br>2,798,466<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|
||||||-|
||||||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. 

Page 31 



## **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<br>Current assets<br>Current liabilities<br>Total net assets<br>Tangible fixed assets<br>Current assets<br>Current liabilities<br>Total net assets|**Unrestricted**<br>**funds**<br>**General**<br>**£**<br>174,010<br>2,673,081<br>(269,331)<br>2,577,760<br>**Unrestricted**<br>**funds**<br>**General**<br>**£**<br>166,824<br>2,870,983<br>(239,341)<br>2,798,466|**Total funds at**<br>**31 March 2021**<br>**£**<br>174,010<br>2,673,081<br>(269,331)|
|||2,577,760<br>**Total funds at**<br>**31 March 2021**<br>**£**<br>166,824<br>2,870,983<br>(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: 

- Education £120,000 (2021: £120,000); Rent £84,000 (2021: £84,000); London Shop £28,000 (2021: £28,000) - Other debtors include £574,825 (2021: £574,825). 

Page 32