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 2024
Islamic Help
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Strategic Report | 2 to 8 |
| Trustees' Report | 9 to 12 |
| Independent Auditor's Report | 13 to 14 |
| Statement of Financial Activities | 15 |
| Balance Sheet | 16 |
| Statement of Cash Flows | 17 |
| Notes to the Financial Statements | 18 to 29 |
Islamic Help
Reference and Administrative Details
Chairman
Qari Muhammad Asim
Trustees
Tanvir Ahmed Choudhary (resigned 3 August 2023) Qari Muhammad Asim Nabeela Naheed Rana Faisal Ayaz Jaan Mohammad Mia Khan (appointed 3 August 2023)
Registered Office
19 Ombersley Road Birmingham Birmingham West Midlands B12 8UR
Company Registration Number
09382127
Charity Registration Number
1160490
Bankers
HSBC 34 Poplar Road, Solihull Birmingham B91 3AF
Auditor
Shareef Chartered Accountants & Statutory Auditors 4 Highlands Court Cranmore Avenue Solihull B90 4LE
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Islamic Help
Strategic Report for the Year Ended 31 March 2024
The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 31 March 2024, 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 1st January 2023 to 31st December 2023, 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 more than 4.1 million people in the UK, Africa, Asia, and the Middle East.
Some of our main highlights
-Our teams in the UK and overseas delivered emergency and long-term aid on behalf of our donors and supporters to benefit the equivalent of (an estimated) 4,102,052 beneficiaries.
-Emergency programmes delivered critical aid for beleaguered and vulnerable communities in Gaza, Turkey, Syria and Morocco.
-In Palestine, more than 163,000 individuals benefited from emergency aid that was delivered with support from governmentbacked partners in Egypt and other humanitarian organisations. As well as the emergency aid, we launched a deployment programme for UK surgeons to work in Gaza’s hospitals, with these medical professionals voluntarily and selflessly risking their own lives to help the injured and vulnerable. That medical work, under the banner of Surgeons for Gaza, started in December 2023 and continued throughout 2024.
-Emergency aid and longer-term support was delivered for more than 140,000 individuals who suffered in two massive earthquakes that struck Türkiye, Syria, and other neighbouring countries in February 2023. The aid programmes included food packs and hot meals; hygiene kits; container showers and toilets; container houses, and medical provisions.
-As with the Türkiye earthquake, a similar disaster in Morocco in September 2023 saw our teams deliver a series of emergency aid projects for 20,000 beneficiaries and establish medium term support solutions by providing families with tents, furniture and NFI (non-food items).
-Winter emergency provisions ranging from food and fuel to blankets, clothing, and baby milk to support more than 18,000 beneficiaries were distributed in Jordan, Yemen, and Pakistan.
-Our Jordan office, our major hub in the Middle East, delivered a range of diverse programmes for local host communities and Syrian and Palestinian refugees in the country, as well as Syrian refugees in Lebanon. During the year, their work helped approx. 35,500 people in need.
-Despite the ongoing uncertainty in Yemen, our team in the country delivered core programmes for struggling communities. This ranged from food security and water provisions to winter aid and support for orphans and disabled children. Overall, the work benefited the equivalent of 1.4 million people.
-Tanzania continued to enhance its work as our main centre of operations in Africa, with its emphasis on food security, clean water provisions, and medical support serving nearly 685,000 of the country’s poorest individuals.
-In Pakistan, our oldest established office outside the UK, the continued delivery of core programmes such as food, WASH, and community infrastructure benefited more than 157,000 people in poorer and vulnerable communities across the country.
-Ramadan and Qurbani, our two major food security programmes and the busiest times of year for our teams, benefited more than 742,000 people across the globe.
-The installation and provision of WASH (Water, Sanitation and Hygiene) facilities to deliver clean and safe drinking water sources reached 1.4 million people and improved the quality of life immeasurably for numerous communities.
-Support for orphans and disabled children meant 1,452 children in 5 countries were provided for throughout the year thanks to our orphan sponsorship donors, while a party of 339 Palestinian orphans, disabled children and widows took part in our eighth annual Umrah for Orphans pilgrimage from Jordan to the Holy Lands of Saudi Arabia.
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-As well as regular support for orphans and disabled children, a series of programmes in Cameroon, Jordan, Pakistan, and Tanzania ensured that not only youngsters but adults had opportunities to take advantage of free education and training, enabling them to learn new skills and qualifications for their future security and prosperity.
-With the impact of climate change being felt disproportionately in poorer countries, a series of initiatives were carried out in Bangladesh, Tanzania and Pakistan to mitigate the effects on poorer communities. These include tree planting, maximising the use of natural resources, and training. We also continued to participate as an accredited observer to the Governing Body of UNEP (the United Nations Environment Programme).
-Helping the poor and vulnerable to get out of poverty and establish the means for self-sufficiency through livelihood projects included the establishment of small shops, taxi services, livestock rearing, and sewing machines for women in several countries. Our teams also provided livelihoods to local workers and staff to deliver our programmes.
-Major community development programmes continued in strength in Asia and Africa, with projects ranging from several new village complexes on behalf of Middle East donors; housing for flood-affected families in Pakistan; emergency housing for families displaced by earthquakes in Turkey, and 88 new mosques and Islamic centres in Cameroon, Pakistan and Tanzania.
-As well as stand-alone projects, the provision of medical aid and services is integrated into our emergency aid programmes. These components came to the fore in the later part of the year when we responded to the humanitarian tragedy in Gaza and the devastating earthquake in Turkey. In total, our medical programmes delivered aid and support for more than 62,000 beneficiaries across the world.
-In the UK, our staff and volunteers worked tirelessly throughout the year to not only raise funds for humanitarian projects but to help our local community through several initiatives with partners. These included a food bank, welfare support surgery, and occupational therapy; street cleaning; community meetings, and working with local police to improve community relations and the quality of life for residents. Volunteers on Mission Possible, our flagship volunteering programme, were part of a deployment to Turkey in August following the devastating earthquake that struck the country.
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Islamic Help
Strategic Report for the Year Ended 31 March 2024
| Country | Ramadan (April 2022) Qurbani |
(July 2022) | |
|---|---|---|---|
| Afghanistan | 2,500 | 1,000 | |
| Bangladesh | 3,350 | 3,400 | |
| Rohingya Refugees | 1,500 | 12,415 | |
| Cameroon & CAR* | 2,688 | 61,104 | |
| India | - | 364,950 | |
| Jordan* | 13,400 | 5,948 | |
| Pakistan | 3,000 | 10,075 | |
| Tanzania | 21,018 | 113,643 | |
| Turkey | 11,056 | 922 | |
| Yemen | 29,119 | 31,176 | |
| Others** | 5,400 | 138,875 | |
| TOTAL | 93,031 | 743,508 |
Total No. of Beneficiaries Ramadan & Qurbani: 836,525
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Palestinian and Syrian refugees
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** Cambodia, Chad, Indonesia, Iraq, Lebanon, Malawi, Mali, Niger, Sri, Lanka, Somalia, Sudan
In addition to the Ramadan and Qurbani programmes, our teams delivered food programmes throughout the year to communities suffering in emergencies or mired in poverty.
Examples included:
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Two bakeries in Yemen that provided bread for the equivalent of 1.6 million people during the year
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Cooked meals at various times of the year for 33,000 Rohingya refugees in Bangladesh
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In Tanzania, cooked meals (different times of the year) to 12,253 beneficiaries
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Meat resulting from Sadaqah (charitable) animal sacrifices to 36,000 individuals in Tanzania
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The DastarKhawan project in 4 areas of Pakistan providing 1,000 cooked meals per day to poor labourers
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The delivery of 168 food packs to refugees and needy people living in Istanbul, Turkey, for the benefit of 1,000 beneficiaries
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Winter food packs and Ramadan packs for dozens of elderly and vulnerable families in Birmingham in the UK
• A food bank in partnership with the Bahu Trust as part of a community support programme helping the poor and vulnerable and poor in Birmingham.
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Islamic Help
Strategic Report for the Year Ended 31 March 2024
3. ECONOMIC EMPOWERMENT
A ‘hands up’ rather than a handouts approach involves providing families and communities with the means and tools to establish livelihoods and become self-sustainable. This empowerment allows them to shed their reliance on continuous aid handouts and instead earn their own incomes with dignity and respect. Examples of our livelihood projects during the year included:
• The distribution of sewing machines to 6 vulnerable or women-headed households (approx. 30 people), allowing them to earn an income from sewing, in Bangladesh
- The provision of livestock (goats) and small stores for (directly and indirectly) 72 beneficiaries in Cameroon
• The provision of a shop and thyme-growing tent for orphan families in Jordan
• Vocational training for 58 boys and small business grants for 42 girls as part of a programme to support adolescents in Yemen • 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
• Also in Bangladesh, the employment of Rohingya refugee labourers and craftsmen to help construct shelter homes for refugee families at Cox’s Bazar, and a soap factory employing 500 refugees
• Jordan: The employment of fully qualified medical staff at our Birth Clinic for pregnant Syrian refugees and their new-borns
• The employment of local labourers and companies for our major WASH and community development constructions.
4. COMMUNITY DEVELOPMENT
Our teams continue to be entrusted by our donors and partners with the provision of infrastructure to empower communities and improve their quality of life. This has included constructing shelter homes for refugees and the displaced to the building of mosques and centres that can hold thousands of worshippers and are focal points of their communities.
Examples during the year included:
Bangladesh
• Another 10 homes to house 50 individuals were constructed as part of the ongoing support for Rohingya refugees. Dozens of Rohingya refugee families are now in shelter homes constructed by refugee labourers and skilled craft workers who have benefited from the livelihoods it has provided them
• 9 new mosques in several districts for 1,650 worshippers
Cameroon
- 100 new homes for poor and needy families in the north (Pitoa-Garoua) along with a Quran school, mosque, administrative block and water well
• 45 new mosques for 15,520 worshippers, and Islamic centres in several areas to cater for 798 families (approx. 4,788 people)
- The construction of Quranic school and madrassas in Tihomo, Morgoy, Soa, to serve 90 families (approx. 540 people)
Jordan
• Maintenance projects at Al Bayt University including planting 87 palm trees, making ramps and bathrooms and health facilities for people with special needs
Pakistan
• A total of 66 new one-room houses for families displaced during the floods emergency in the Mirpurkhas district
• 22 new mosques in Sindh and Baluchistan for 2,750 worshippers.
5. EDUCATION
Education is the key to providing children and adults with the opportunities to fulfil their potential and establish the foundations for social and economic stability and prosperity. As education is a human right, we continue to provide services that allow the poorest and most vulnerable to learning and development.
Our work included:
Orphan Sponsorship
• Our global orphan sponsorship programme allows families of orphans and disabled children to access and receive regular education and learning services. During the year, we had 1,736 orphans and 256 disabled children in the sponsorship programme Bangladesh
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• The continued implementation of the Humanity Rises Rehma Child Life Center on behalf of an American partner for 200 Rohingya refugee children who received education from qualified teachers plus free stationery, uniforms and daily meals
• A mix of education and sport for 50 youngsters at our Cricket Academy for street and under-privileged children, giving them opportunities to pursue the sport they love
Jordan
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Sponsorship of 369 university students plus maintenance projects at Al Bayt University Pakistan
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Continued provision of free higher education at Al-Hira Community College in Mirpur, which delivers 4-year courses in religious and modern education, for the benefit of 300 students.
Tanzania
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The distribution of 25,000 Qurans during the year, plus the payment of education fees for 229 orphans
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Twenty orphans at our Children’s Eco Village receiving formal and regular education as part of our ongoing commitment to the project
UK
- Engagement and relationship-building with volunteers and students at educational institutions, especially to raise awareness of our humanitarian projects and engage students in volunteering activities, and ongoing support for education programmes carried out by one of our UK partners, the Bahu Trust.
6. WATER and SANITATION
The provision of WASH (Water, Sanitation and Hygiene) facilities is one of our longest-established core programmes, and part of our commitment to Sustainable Development Goal 6 which states "clean water and sanitation for all".
By giving communities access to clean and safe water, along with sanitation and hygiene services, we are not only helping to improve the quality of life through better health but providing opportunities for social and economic development. Our teams across the world installed water hand pumps and wells, distributed water provisions in emergencies and facilitated the running of water tankers. Overall, the projects benefitted the equivalent of 2.6 million people last year.
Projects included (no. of beneficiaries):
Rohingya Refugees in Bangladesh
• Water tankers delivering clean water to stations at refugee camps in Cox’s Bazar served
• 6,000 refugees per day (annual equivalent of 2.19 million people)
Bangladesh
- 1,517 hand pumps and 48 wells (55,495)
• 2 Water Purification Plants (5,600)
Cameroon
• 550 wells in 17 locations (119,000)
Pakistan
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1,474 hand pumps and 21 wells (21,444)
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Mineral Water to flood-affected families (2,000)
Tanzania
53 hand pumps and 104 other wells (221,600)
Yemen
• Water tankers distributing clean water on a monthly basis to 75 families in Aden governate plus schools (1,500 pupils) in two districts in Taiz governate (23,064).
7. ORPHANS & CHILDCARE
Our donors and supporters allow us to provide support and care to orphans across the world, ensuring their essential needs are met and they receive psycho-social support. During the year, the orphan sponsorship programme supported (average per month, number of orphans & disabled children):
Bangladesh: 162 & 24 disabled Rohingya Refugees: 88 Cameroon: 54 Jordan: 460 & 130 disabled Pakistan: 355
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Palestine: 85 & 39 disabled Tanzania: 380 Yemen: 152 & 63 disabled
TOTAL : 1,736 orphans and 256 disabled; total 1,992
8. ENVIRONMENT
With the effects of the climate crisis being felt acutely and disproportionately in poorer countries, especially in Asia and Africa, there remains a need for environmental projects to help communities cope. Our continuing work in this field included:
• Trees: A long-term environmental strategy which started by planting tens of thousands of trees and saplings, and creating a plant nursery, in Tanzania
• The theme of planting trees to help communities has continued with projects in Jordan including the planting of 87 palm trees at Al Bayt University
• In Bangladesh, a plantation is taking root in a village in Kishorgonj District. It aims to raise awareness of environmental issues among the local population, address nutritional shortages through the fruits it produces and provide economic opportunities for the 450 families (2,250 people) that it will benefit
• Our Children’s Eco Village was built and is run on principles of environmental awareness and practices, maximising the use of natural resources through sustainability and recycling. It presently cares for 20 orphans and their guardians in Eco Homes.
• United Nations: Islamic Help was granted accreditation as an observer to the Governing Body of UNEP - the United Nations Environment Programme - in the previous year (July 2021), allowing it to participate in all public meetings and sessions of UNEP and its subsidiary bodies. Islamic Help is one of only four Muslim organisations in the UK to have UNEP observer status.
9. MEDICAL & HEALTHCARE
Providing medical care and assistance has become a major component of our work in supporting Rohingya refugees in Bangladesh and Syrian and Palestinian refugees in Jordan. Additionally, communities in Cameroon and Tanzania have benefited with eye cataract surgeries courtesy of partner organisations. Examples included:
Bangladesh
Two medical clinics on behalf of partners at Rohingya refugee camps in Cox’s Bazar provided treatment and care for approx. 8,000 patients every month - the equivalent of 96,000 individuals during the year. A mobile eye clinic was provided for 37 patients per day, equating to 1,065 individuals over the course of the year.
Jordan
Our Jordan office facilitated the provision of medicines and operations for 95 patients and a further 460 people from refugee communities in the country including Syrians, Iraqis, Palestinians and Sudanese. Additionally, our Birth Clinic for pregnant Syrian refugees saw 4,550 patients at the centre in Irbid, with the medical care and support it provided leading to 931 safe and healthy births.
Cameroon & Tanzania
A series of eye camps in the two countries saw the completion of cataract surgeries on 163 patients in Cameroon and 2,725 beneficiaries in Tanzania
Yemen
As part of its work in helping malnourished children, including a specialist clinic on behalf of a partner, the Yemen office provided baby milk for 465 infants among other services.
10. VOLUNTEERS
As limitations posed by the Covid pandemic effectively disappeared, our UK volunteers resumed their fundraising activities, with sponsored treks and events, participation in webinars and seminars, and support for projects helping local communities. The highlight of the year was the resumption of Mission Possible, our flagship volunteer programme which had been suspended during the pandemic. In May half-a-dozen volunteers - who had raised £5,000 each for the deployment - delivered a series of projects to benefit more than 1,500 villagers in Kigongomawe in the Tanga region of Tanzania. The work ranged from constructing toilets and renovating classrooms at a local school to distributing maize flour and livestock for livelihoods.
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11. UK
In the UK, staff and volunteers participated in or supported a series of activities to help local communities, especially vulnerable households in Balsall Heath, Birmingham, where the charity’s headquarters are based. Much of the work was in partnership with the Bahu Trust, and included hosting a local jobs fair; distributing winter food packs to the elderly and vulnerable families; seasonal food and iftars during Ramadan, and the delivery of a food bank and community surgery.
We also supported the Bahu Trust in providing education programmes for youngsters, and in partnership with another local charity hosted special Eid gathering and prayers for children with limited mobility and their families.
Financial review
During the year the charity raised £11.4m (2023: £8.5m), this included £0.1m (2023: £0.4m) to trading income. The charity spent £1.4m (2023: £1.2m) on fundraising activities and £9.1m (2023: £8.7m) on charitable activities.
The charity made a net gain of £0.8m (2023: net loss of £1.4m). The year end reserves stood at £2m (2023: £1.2m), representing general reserves.
Covid-19 Impact
As a result of the Covid-19 lockdowns, the charity had to temporarily close its office in the UK in accordance with the Govt regulations. Staff started to work from home with little disruption. As a result of the lockdown measures and travel restrictions, it became difficult to travel between countries for management and work was conducted via online calls and meetings. The charity has implemented safety measures for staff in its offices where they are required to use office facilities. The charity has not experienced a drop in income as a result of the pandemic. On the contrary, the charity's income increased during Ramadan 2020. The charity has adjusted its community fundraising to focus on online donations.
Policy on reserves
It is the Charity's policy to hold general reserves that represent at least three months of core spent an an amount to cover unforseen eventualities. Core spend is defined as fundraising costs and 20% of charitable spend - this covers the supports and an adequate amount to cover unforseen 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.
Principal risks and uncertainties
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.
27/01/2025
The strategic report was approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Qari Muhammad Asim Chairman and 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 2024.
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 UKregistered 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:
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Individual donor giving
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Major donor giving
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Corporate or/and institutional giving
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Community fundraising
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Challenges
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Live TV appeals
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Events
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Volunteers
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Direct mail
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Online giving
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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.
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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. Currently, three trustees have been appointed for an indefinite period.
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 Trustees review & set the remuneration of key management each year as part of the budget setting process. The charity no longer has an Executive Chairman and both positions, the chairman and CEO are held by different people.
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.
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:
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Islamic Help
Trustees' Report
Statement of Responsibilities
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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
Shareef & Co 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.
27/01/2025
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Qari Muhammad Asim Chairman and 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 2024 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:
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give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
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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:
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the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or
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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
Page 13
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.
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, Charity SORP. 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.
Shareef Statutory Auditors Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 4 Highlands Court Cranmore Avenue Solihull B90 4LE
Date : 27 January 2025.
Page 14
Islamic Help
Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note | Note | Total |
|---|---|---|
| Unrestricted funds Restricted funds 2024 |
||
| £ £ £ |
||
| Income and Endowments from: | ||
| Donations and legacies 2 |
2,995,468 8,254,832 11,250,300 |
|
| Other trading activities 3 |
138,883 - 138,883 |
|
| Investment income 4 |
38 - 38 |
|
| Total income | ||
| 3,134,389 8,254,832 11,389,221 |
||
| Expenditure on: | ||
| Raising funds 6 |
(526,511) (902,383) (1,428,894) |
|
| Charitable activities 7 |
(1,419,496) (7,665,907) (9,085,403) |
|
| Total expenditure | ||
| (1,946,007) (8,568,290) (10,514,297) |
||
| Net income/(expenditure) | ||
| 1,188,382 (313,458) 874,924 |
||
| Transfers between funds | (313,458) 313,458 - |
|
| Net movement in funds | ||
| 874,924 - 874,924 |
||
| Reconciliation of funds | ||
| Total funds brought forward | ||
| 1,215,359 - 1,215,359 |
||
| Total funds carried forward 22 |
||
| 2,090,283 - 2,090,283 |
||
| Note | Total | |
| Unrestricted funds Restricted funds 2023 |
||
| £ £ £ |
||
| Income and Endowments from: | ||
| Donations and legacies 2 |
6,824,889 1,302,279 8,127,168 |
|
| Other trading activities 3 |
343,334 52,561 395,895 |
|
| Investment income 4 |
57 - 57 |
|
| Other income 5 |
20,931 - 20,931 |
|
| Total income | ||
| 7,189,211 1,354,840 8,544,051 |
||
| Expenditure on: | ||
| Raising funds 6 |
(17,174) (1,214,418) (1,231,592) |
|
| Charitable activities 7 |
(1,798,628) (6,876,232) (8,674,860) |
|
| Total expenditure | ||
| (1,815,802) (8,090,650) (9,906,452) |
||
| Net income/(expenditure) | ||
| 5,373,409 (6,735,810) (1,362,401) |
||
| Transfers between funds | (6,735,810) 6,735,810 - |
|
| Net movement in funds | ||
| (1,362,401) - (1,362,401) |
||
| Reconciliation of funds | ||
| Total funds brought forward | ||
| 2,577,760 - 2,577,760 |
||
| Total funds carried forward 22 |
||
| 1,215,359 - 1,215,359 |
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2023 is shown in note 22.
Page 15
Islamic Help
(Registration number: 09382127) Balance Sheet as at 31 March 2024
| 2024 | 2023 | |
|---|---|---|
| Note | £ | £ |
| Fixed assets | ||
| Tangible assets 15 |
146,022 | 175,503 |
| Current assets | ||
| Stocks 16 |
40,858 | 95,706 |
| Debtors 17 |
1,298,941 | 1,167,098 |
| Cash at bank and in hand 18 |
1,406,197 | 26,393 |
| 2,745,996 | 1,289,197 | |
| Creditors: Amounts falling due within oneyear 19 |
(801,735) | (249,341) |
| Net currentassets | 1,944,261 | 1,039,856 |
| Netassets | 2,090,283 | 1,215,359 |
| Funds of the charity: | ||
| Unrestricted income funds | ||
| Unrestricted funds | 2,090,283 | 1,215,359 |
| Total funds 22 |
2,090,283 | 1,215,359 |
27/01/2025 The financial statements on pages 15 to 29 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:
.........................................
Qari Muhammad Asim Chairman and Trustee
Page 16
Islamic Help
Statement of Cash Flows for the Year Ended 31 March 2024
| Note | 2024 2023 |
|---|---|
| £ £ |
|
| Cash flows from operating activities | |
| Net cash income/(expenditure) | |
| 874,924 (1,362,401) |
|
| Adjustments to cash flows from non-cash items | |
| Depreciation 6 |
16,588 10,507 |
| Investment income 4 |
(38) (57) |
| 891,474 (1,351,951) |
|
| Working capital adjustments | |
| Decrease/(increase) in stocks 16 |
54,848 (54,307) |
| (Increase)/decrease in debtors 17 |
(131,843) 348,405 |
| Increase/(decrease)in creditors 19 |
552,394 (19,990) |
| Net cash flows from operatingactivities | |
| 1,366,873 (1,077,843) |
|
| Cash flows from investing activities | |
| Interest receivable and similar income 4 |
38 57 |
| Purchase of tangible fixed assets 15 |
(2,200) (12,000) |
| Sale of tangible fixed assets | 15,093 - |
| Net cash flows from investingactivities | |
| 12,931 (11,943) |
|
| Net increase/(decrease) in cash and cash equivalents | |
| 1,379,804 (1,089,786) |
|
| Cash and cash equivalents at 1 April | |
| 26,393 1,116,179 |
|
| Cash and cash equivalents at 31 March | |
| 1,406,197 26,393 |
All of the cash flows are derived from continuing operations during the above two periods.
Page 17
Islamic Help
Notes to the Financial Statements for the Year Ended 31 March 2024
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 18
Islamic Help
Notes to the Financial Statements for the Year Ended 31 March 2024
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 Depreciation method and rate Motor vehicles Residual over a period of 5 years Fixtures and Fittings 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 19
Islamic Help
Notes to the Financial Statements for the Year Ended 31 March 2024
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 20
Islamic Help
Notes to the Financial Statements for the Year Ended 31 March 2024
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
Unrestricted funds
| Total | Total | |||
|---|---|---|---|---|
| General | Restricted funds | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Donations and legacies; | ||||
| Donations to major appeals | 490,616 8,254,832 8,745,448 6,382,807 |
|||
| Gift aid reclaimed | 485,427 - 485,427 671,481 |
|||
| Grants, including capital grants; | ||||
| Grants from other charities | 2,019,425 - 2,019,425 1,072,880 |
|||
| 2,995,468 8,254,832 11,250,300 8,127,168 |
3 Income from other trading activities
Unrestricted funds
| Total Total |
Total Total |
Total Total |
|
|---|---|---|---|
| General 2024 2023 |
|||
| £ £ £ |
|||
| Trading income; | |||
| Sales ofgoods and services | 138,883 138,883 395,895 |
||
| 138,883 138,883 395,895 |
|||
| 4 Investment income |
|||
| Unrestricted funds | |||
| Total | Total | ||
| General | 2024 | 2023 | |
| £ | £ | £ | |
| Interest receivable and similar income; | |||
| Interest receivable on bank deposits | 38 38 57 |
| Total | Total | |||||
|---|---|---|---|---|---|---|
| General | 2024 | 2023 | ||||
| £ | £ | £ | ||||
| Interest receivable and similar income; | ||||||
| Interest receivable on bank deposits | 38 | 38 | 57 |
Page 21
Islamic Help
Notes to the Financial Statements for the Year Ended 31 March 2024
| 5 | Other income | |||
|---|---|---|---|---|
| Total | Total | |||
| 2024 | 2023 | |||
| £ | £ | |||
| Governmentgrants | - | 20,931 | ||
| 6 | Expenditure on raising funds | |||
| Allocated support | Total | Total | ||
| costs | 2024 | 2023 | ||
| £ | £ | £ | ||
| Costs of generating donations and legacies | 1,428,894 | 1,428,894 | 1,224,662 | |
| Costs of tradingactivities | - | - | 6,930 | |
| 1,428,894 | 1,428,894 | 1,231,592 | ||
| 7 | Expenditure on charitable activities |
| Activity | Activity | |||||||
|---|---|---|---|---|---|---|---|---|
| undertaken | Grant funding of | Activity support | Total | Total | ||||
| directly £ |
activity £ |
costs £ |
2024 £ |
2023 £ |
||||
| International Relief | 566,859 | 197,653 | 654,984 | 1,419,496 | 1,798,628 | |||
| Emergency | 635,167 | 1,474,072 | 264,514 | 2,373,753 | 2,078,342 | |||
| Food | 522,786 | 1,394,919 | 36,055 | 1,953,760 | 1,683,492 | |||
| Water | 138,303 | 369,025 | 9,538 | 516,866 | 368,209 | |||
| Orphans | 220,985 | 589,645 | 15,241 | 825,871 | 997,116 | |||
| Medical & Healthcare | 86,783 | 231,558 | 5,985 | 324,326 | 238,282 | |||
| Education | 96,294 | 256,935 | 6,641 | 359,870 | 186,625 | |||
| Community | ||||||||
| Establishment and | ||||||||
| Rehabilitation | 317,313 | 846,667 | 21,884 | 1,185,864 | 1,241,742 | |||
| Economic | ||||||||
| Empowerment | 33,606 | 89,673 | 2,318 | 125,597 | 82,424 | |||
| 2,618,096 | 5,450,147 | 1,017,160 | 9,085,403 | 8,674,860 |
In addition to the expenditure analysed above, there are also governance costs of £445,013 (2023 - £407,303) which relate directly to charitable activities. See note 8 for further details.
Page 22
Islamic Help
Notes to the Financial Statements for the Year Ended 31 March 2024
8 Analysis of governance and support costs
Governance costs
| Governance costs | |||
|---|---|---|---|
| Unrestricted funds | |||
| Total | Total | ||
| General | 2024 | 2023 | |
| £ | £ | £ | |
| Audit fees | |||
| Audit of the financial statements | 12,500 | 12,500 | 12,500 |
| Trustees remuneration and expenses | - | - | 18,390 |
| Legal fees | 417,420 | 417,420 | 376,413 |
| Depreciation,amortisation and other similar costs | 15,093 | 15,093 | - |
| 445,013 | 445,013 | 407,303 | |
| 9 Grant-making |
| Analysis of grants | |
|---|---|
| 2024 2023 |
|
| Name of institution | |
| £ £ |
|
| Turkey | |
| 1,415,543 3,126 |
|
| Bangladesh | |
| 382,292 515,678 |
|
| Burman Refugees | |
| - 228,523 |
|
| Cameroon | |
| 54,760 506,540 |
|
| Malawi | |
| 23,271 - |
|
| Central African Republic | |
| - 725 |
|
| UK | |
| 576,618 775,302 |
|
| India | |
| - 127,500 |
|
| Jordan | |
| 534,808 752,527 |
|
| Lebanon | |
| 96,100 79,338 |
|
| Mali | |
| - 36,765 |
|
| Pakistan | |
| 647,616 1,080,882 |
|
| Palestine | |
| - 28,450 |
|
| Syrian Refugees | |
| - 50,000 |
|
| Ugenda | |
| 147,504 1,153,238 |
|
| Tanzania Tanga Dar es Salam | |
| 1,333,694 405,883 |
|
| Yemen | |
| 237,941 342,481 |
|
| 5,450,147 6,086,958 |
The charity works with International Partners to deliver aid in countries. The charity has taken the exemption available for not disclosing the names of these International Delivery Partners as such disclosure may be deemed to be prejudicial to charities working on the ground. Note 7 shows grant funding activity split across project activty with support costs.
Page 23
Islamic Help
Notes to the Financial Statements for the Year Ended 31 March 2024
10 Net incoming/outgoing resources
Net incoming/(outgoing) resources for the year include:
| Net incoming/(outgoing) resources for the year include: | ||||
|---|---|---|---|---|
| 2024 | 2023 | |||
| £ | £ | |||
| Audit fees | 12,500 | 12,500 | ||
| Loss on disposal of fixed assets held for the charity's own use | 15,093 | - | ||
| Depreciation of fixed assets | 16,588 | 10,507 |
11 Trustees remuneration and expenses
During the year Trustees/Directors incurred travelling and accommodation expenses of £1,314 (2023: £4,289).
12 Staff costs
| 12 Staff costs |
|
|---|---|
| 2024 2023 |
|
| £ £ |
|
| Wages and salaries | 1,274,857 988,295 |
| Social security costs | 121,017 83,366 |
| Pension costs | 21,180 17,451 |
| 1,417,054 1,089,112 |
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:
| 2024 2023 |
|
|---|---|
| No No |
|
| Total employed | 65 51 |
No employee received emoluments of more than £60,000 during the year.
The total employee benefits of the key management personnel of the charity were £77,643 (2023 - £49,608).
13 Auditors' remuneration
| 13 Auditors' remuneration |
|
|---|---|
| 2024 2023 |
|
| £ £ |
|
| Audit of the financial statements | |
| 12,500 12,500 |
Page 24
Notes to the Financial Statements for the Year Ended 31 March 2024
Islamic Help
14 Taxation
The charity is a registered charity and is therefore exempt from taxation.
15 Tangible fixed assets
| Furniture and equipment £ Motor vehicles £ Total £ |
Furniture and equipment £ Motor vehicles £ Total £ |
|---|---|
| Cost | |
| At 1 April 2023 222,402 72,797 295,199 |
|
| Additions - 2,200 2,200 |
|
| Disposals - (50,997) (50,997) |
|
| At 31 March 2024 222,402 24,000 246,402 |
|
| Depreciation | |
| At 1 April 2023 81,408 38,288 119,696 |
|
| Charge for the year 9,430 7,158 16,588 |
|
| Eliminated on disposals - (35,904) (35,904) |
|
| At 31 March 2024 90,838 9,542 100,380 |
|
| Net book value | |
| At 31 March 2024 131,564 14,458 146,022 |
|
| At 31 March 2023 140,994 34,509 175,503 |
|
| 16 Stock |
|
| 2024 2023 |
|
| £ £ |
|
| Finishedgoods | 40,858 95,706 |
| 17 Debtors |
|
| 2024 2023 |
|
| £ £ |
|
| Trade debtors | 209,458 71,931 |
| Prepayments | 14,608 16,342 |
| Accrued income | 50 - |
| Other debtors | 1,074,825 1,078,825 |
| 1,298,941 1,167,098 |
|
| 18 Cash and cash equivalents |
|
| 2024 2023 |
|
| £ £ |
|
| Cash on hand | 21,520 19,799 |
| Cash at bank | 1,384,677 6,594 |
| 1,406,197 26,393 |
Page 25
Islamic Help
Notes to the Financial Statements for the Year Ended 31 March 2024
| 19 Creditors: amounts falling due within one year |
||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Trade creditors | 607,521 | 232,957 |
| Other creditors | 4,100 | 14,301 |
| Accruals | 190,114 | 2,083 |
| 801,735 | 249,341 |
20 Obligations under leases and hire purchase contracts
Operating lease commitments
Total future minimum lease payments under non-cancellable operating leases are as follows:
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Land and buildings | ||
| Within one year | 126,340 | 160,996 |
| Between one and fiveyears | 84,000 | 366,240 |
| 210,340 | 527,236 |
21 Charity status
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.
Page 26
Islamic Help
Notes to the Financial Statements for the Year Ended 31 March 2024
| 22 Funds |
|
|---|---|
| Balance at 1 Incoming Resources Balance at 31 |
|
| April 2023 resources expended Transfers March 2024 |
|
£ £ £ £ £ |
|
| Unrestricted funds | |
| General | |
| General | 1,215,359 3,134,389 (1,946,007) (313,458) 2,090,283 |
| Restricted funds | |
| Community Establishment & | |
| Rehablitation | - 1,169,192 (1,303,173) 133,981 - |
| Emergency Relief | - 2,103,482 (2,581,300) 477,818 - |
| Education | - 363,472 (395,965) 32,493 - |
| Medical & Healthcare | - 799,241 (405,541) (393,700) - |
| Food & Social | - 1,885,582 (2,143,260) 257,678 - |
| Water & Sanitation | - 789,893 (598,080) (191,813) - |
| Orphancare | - 1,143,970 (943,182) (200,788) - |
| Economic Empowerment | - - (197,789) 197,789 - |
| Total restricted funds | |
| - 8,254,832 (8,568,290) 313,458 - |
|
| Total funds | |
| 1,215,359 11,389,221 (10,514,297) - 2,090,283 |
|
| Balance at 1 Incoming Resources Balance at 31 |
|
| April 2022 resources expended Transfers March 2023 |
|
£ £ £ £ £ |
|
| Unrestricted funds | |
| General | |
| General | 2,577,760 7,189,210 (1,815,801) (6,735,810) 1,215,359 |
| Restricted funds | |
| Community Establishment & | |
| Rehablitation | - 34,069 (1,286,112) 1,252,043 - |
| Emergency Relief | - 184,566 (2,248,112) 2,063,546 - |
| Education | - 25,473 (213,323) 187,850 - |
| Medical & Healthcare | - - (242,974) 242,974 - |
| Food & Social | - 282,288 (1,908,743) 1,626,455 - |
| Water & Sanitation | - 81,617 (421,976) 340,359 - |
| Orphancare | - 734,348 (1,674,079) 939,731 - |
| Economic Empowerment | - 12,480 (95,332) 82,852 - |
| Total restricted funds | |
| - 1,354,841 (8,090,651) 6,735,810 - |
|
| Total funds | |
| 2,577,760 8,544,051 (9,906,452) - 1,215,359 |
Page 27
Islamic Help
Notes to the Financial Statements for the Year Ended 31 March 2024
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.
23 Analysis of net assets between funds
| 23 Analysis of net assets between funds |
|
|---|---|
| Unrestricted funds | |
| Total funds at | |
| General 31 March 2024 |
|
| £ £ |
|
| Tangible fixed assets | 146,022 146,022 |
| Current assets | 2,745,996 2,745,996 |
| Current liabilities | (801,735) (801,735) |
| Total net assets | |
| 2,090,283 2,090,283 |
Page 28
Islamic Help
Notes to the Financial Statements for the Year Ended 31 March 2024
| Unrestricted funds | |
|---|---|
| Total funds at 31 | |
| General March 2023 |
|
| £ £ |
|
| Tangible fixed assets | 175,503 175,503 |
| Current assets | 1,289,197 1,289,197 |
| Current liabilities | (249,341) (249,341) |
| Total net assets | |
| 1,215,359 1,215,359 |
Page 29