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← Islamic Help

2025-03-31-accounts

Company registration number: 09382127 Charity registration number: 1160490

Islamic Help

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

for the Year Ended 31 March 2025

Islamic Help

Contents

Reference and Administrative Details 1
Strategic Report 2 to 9
Trustees' Report 10 to 13
Independent Auditor's Report 14 to 15
Statement of Financial Activities 16
Balance Sheet 17
Statement of Cash Flows 18
Notes to the Financial Statements 19 to 31

Islamic Help

Reference and Administrative Details

Chairman Trustees

Registered Office

Company Registration Number Charity Registration Number Bankers Auditor

Qari Muhammad Asim Qari Muhammad Asim Nabeela Naheed Rana Faisal Ayaz Jaan Mohammad Mia Khan

19 Ombersley Road Birmingham Birmingham West Midlands B12 8UR 09382127

1160490

HSBC 34 Poplar Road, Solihull Birmingham B91 3AF

Shareef & Co Chartered Accountants & Statutory Auditors 4 Highlands Court Cranmore Avenue Solihull B90 4LE

Page 1

Islamic Help

Strategic Report for the Year Ended 31 March 2025

The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 31 March 2025, in compliance with s414C of the Companies Act 2006.

Achievements and performance

During that period, our teams across the world – with the backing and assistance of our donors, supporters, volunteers and partners - delivered aid and support to improve the quality of life directly for more than 1.4 million people in the UK, Africa, Asia, and the Middle East.

1. PALESTINE

The catastrophic humanitarian disaster in Gaza dominated the world’s attention. Our emergency appeal was launched at the beginning of 2024 and continued throughout the year and into the next.

The effects of the suffering and hardships endured by the Occupied Territory’s population also hit us hard with the devastating news that 2 brothers and their cousin who had been feeding people on our behalf were killed in an airstrike in May 2024.

The trio of Hazam Darwich, Tariq Darwich and Abdulrahman Darwich had been helping run our kitchen, distributing hot meals for the displaced, in the Nuseirat refugee camp in the middle of the Gaza Strip. They were on their way to the kitchen when their car was hit in an airstrike.

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Islamic Help

Strategic Report for the Year Ended 31 March 2025

Islamic Help pledged to provide support to the families of the 3 and honour them by continuing the humanitarian work in Gaza that they selflessly sacrificed themselves for.

AID

During the year, the immense generosity of our donors, supporters and partners allowed us to deliver a series of projects, achieving significant humanitarian outcomes across all intervention sectors, and directly supporting hundreds of thousands of displaced and affected individuals throughout the Gaza Strip.

The aid and support were delivered on the ground on our behalf by government-backed and registered partner organisations in Egypt that were permitted to operate in the Occupied Territories. The projects, which benefited nearly 600,000 people, included:

SURGEONS FOR GAZA

In conjunction with the medical charity IDEALS, we launched our Surgeons for Gaza deployment programme in December 2023. Consultants and surgeons from the UK, specialising mainly in trauma and orthopaedics, volunteered to work in Gaza’s hospitals during the crisis, often at risk to their own safety.

During the 2024-25 financial year, there were 4 medical deployments involving six volunteers. The consultant trauma & orthopaedic surgeons included Dr Graeme Groom, Dr Yousufuddin Shaik, Dr Mohammed Abdus-Samee and Dr Basil Budair, along with consultant plastic/reconstructive surgeon Dr Victoria Rose and consultant anaesthetist Dr Mohamed Dorgham.

Despite a lack of equipment – the teams took with them as much as they possibly could from the UK - extremely high workloads and a situation compounded by a lack of local medical professionals, they carried out a series of medical procedures and life-saving surgeries, many of them impromptu due to the severe conditions. That work was supported by local medical students and included phone consultations with the Royal London Hospital for step-by-step guides on some of the surgeries.

During the course of their deployments, the teams carried out 563 consultations and 444 surgeries. Their dedication and commitment, and the impact of their work in beleaguered conditions, was featured by national and international media outlets. Beneficiaries: 1,007

2. EMERGENCIES

Alleviating suffering and hardship in emergencies caused by natural disasters or man-made interventions has been a defining feature of our work since our establishment as a registered charity in 2003. The last year was no different with our teams fulfilling their obligations across the world. In addition to the work in Gaza, other examples of our emergency projects included:

Page 3

Islamic Help

Strategic Report for the Year Ended 31 March 2025

3. FOOD SECURITY

One of our main year-round activities is the provision of food security for communities struggling to meet their nutritional needs. The two focal points of the year are the periods of Ramadan and Qurbani when our teams across the world are at their busiest delivering family food packs or/and hot meals on behalf of our donors.

Countries and number of beneficiaries

COUNTRY RAMADAN (March 2025) QURBANI (June 2024)

Afghanistan 5,600 -

Bangladesh 19,110 700

Egypt 1,665 -

India - 23,725

Malawi 840 23,100

Pakistan 6,900 3,800

Tanzania 31,190 138,000

Türkiye* 111,992 54,039

Yemen 17,390 25,352

TOTALS 194,687 268,716

Total number of beneficiaries Ramadan & Qurbani: 463,403

* Includes distributions organised or/and co-ordinated by IH Türkiye in Egypt, Jordan, Pakistan, Palestine, Somalia, Tanzania, Türkiye and Yemen.

As well as the Ramadan and Qurbani programmes, our teams delivered food programmes throughout the year to the most vulnerable. Examples included:

Page 4

Islamic Help

Strategic Report for the Year Ended 31 March 2025

4. ECONOMIC EMPOWERMENT

A central theme of empowering communities was to give individuals and families, who needed the most help, the means and opportunities to establish livelihoods and achieve self-sufficiency. This ‘hands up’ approach meant they could throw off their reliance on aid handouts and instead earn for themselves and their families, helping maintain their dignity and respect. Examples of these livelihood projects included:

Page 5

Islamic Help

Strategic Report for the Year Ended 31 March 2025

5. EDUCATION

The key to unlocking the potential, skills and talents of children and adults, education is a cornerstone of establishing social and economic stability and prosperity. It gives the most vulnerable the opportunities to not only succeed in life but to develop into role models and invaluable members of their communities. Our education programmes included:

As well as the empowering youth project, a vocational training centre in Karachi continued to provide training for vulnerable women in sewing, knitting, and cutting, enabling them to generate sustainable income and achieve financial independence and security for their families. Beneficiaries: 90

6. MEDICAL & HEALTHCARE

Another component in our emergency and longer-term projects was the delivery of medical aid and healthcare to improve the quality of health and life for those unable to afford or access treatments.

Page 6

Islamic Help

Strategic Report for the Year Ended 31 March 2025

Also, our long-standing partnership with the Humanity Rises Clinic provided a range of health services in the Cox’s Bazar district for Rohingya refugees. Beneficiaries: 35,193

7. COMMUNITY DEVELOPMENT

The construction of infrastructure empowers communities and opens the potential for social and economic development. Our work in this field during the year ranged from rehabilitating shelters damaged in the Gaza bombardments to the distribution of emergency shelters for the displaced and new mosques that are educational hubs and serve as focal points of their communities. It included:

8. ORPHANS

The support and care received by youngsters in our orphan sponsorship programme gives them the security of meeting their essential needs along with psycho-social support for their personal development. Examples of how our sponsors provided support:

Average number of orphans sponsorships during the year

Page 7

Islamic Help

Strategic Report for the Year Ended 31 March 2025

Country Orphans Disabled
Afghanistan 10 -
Bangladesh 150 2
Cameroon/CAR 22 -
Jordan Orphan 410 45
Pakistan 305 -
Palestine Orphan 50 2
Tanzania 222 -
Yemen Orphan 67 29
TOTALS 1,236 78

9. WATER

While the UN’s Sustainable Development Goal 6 states "clean water and sanitation for all", water scarcity and the lack of sanitation facilities are major problems in many parts of the world. The implementation of our WASH (Water, Sanitation and Hygiene) programmes deliver improvements in the quality of life through better health, and opportunities for social and economic development. Examples of programmes during the year:

10. MISSION POSSIBLE

Mission Possible, our flagship volunteering programme, carried out a series of deployments to Jordan and Tanzania, delivering aid and assistance – raised directly by the volunteers through their fundraising efforts - to vulnerable communities.

Jordan : There were 3 separate deployments that supported host and refugee communities. Their activities included: maintenance of a school; delivery of 1,560 food parcels; 1,500 iftar meals; renovation of three homes; bread for 100 families; clothing for 350 families; 150 hygiene kits; toys for 200 children; distribution of firewood and kitchen tools. Beneficiaries: 21,840

Tanzania : A team of volunteers conducted a series of distributions in remote villages in the Pangani District during their October 2024 deployment. The aid and support ranged from livelihood projects – sewing machines, goats and small shops – to 18 families; 19 bicycles for schoolchildren; a rainwater harvesting system for a school of 213 pupils; dry food items for 3 families; the renovation of two primary school classrooms for 100 pupils and 50 new desks for 150 children. Beneficiaries: 504

11. UK

Page 8

Islamic Help

Strategic Report for the Year Ended 31 March 2025

Financial review

During the year, the charity income was £9.2m (2024: £11.4m), and total spending was £10.5m (2024: £10.4m. The in-year net movement was a deficit of £1.2m (2024: surplus ££0.8m).

The charity spent £2.9m (2024: £ 2.4 m) on emergency, £1.7m (2024: £1.9m) on food & social, £1.2m on internal relief, and £900k (2024: £1.4m) on establishment and rehabilitation.

Total support cost was £470k (2024: £1m) and governance cost £198k (2024: £445k)

Reserves:

The charity's overall reserves are £894k (2024: £2m), which includes general reserves of £882k (2024: £2m). The trustees consider the general reserves at adequate levels in the context of the agreed budget.

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.

The strategic report was approved by the trustees of the charity on .................... and signed on its behalf by:30/01/2026 ......................................... - Qari Muhammad Asim Chairman and Trustee

Page 9

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 2025.

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:

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 limited by guarantee. 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 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

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.

The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:30/01/2026

1 \ ......................................... se Qari Muhammad Asim Chairman and Trustee

.........................................

Page 13

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:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

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

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

Other information

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

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

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

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

Our responsibilities for the audit of the financial statements

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

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Islamic Help

Independent Auditor's Report to the Members of Islamic Help

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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

Based on our understanding of the Charity and industry, we identified that the principal risks of non-compliance with laws and regulations related to employment laws and taxes, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and FRS 102, 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 18 - 22 Stoney Lane Yardley Birmingham West Midlands B25 8YP

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Islamic Help

Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
2
Other trading activities
3
Total income
Expenditure on:
Raising funds
5
Charitable activities
6
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
21
Note
Income and Endowments from:
Donations and legacies
2
Other trading activities
3
Investment income
4
Total income
Expenditure on:
Raising funds
5
Charitable activities
6
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
21		 Unrestricted
funds
£
3,831,040
193,082		 Restricted
funds
£
6,930,579
-		 Total
2025
£
10,761,619
193,082
4,024,122 6,930,579 10,954,701
(625,870)
(1,374,682)		 (1,245,515)
(7,108,150)		 (1,871,385)
(8,482,832)
(2,000,552) (8,353,665) (10,354,217)
2,023,570
(1,525,714)		 (1,423,086)
1,525,714		 600,484
-
497,856
2,090,283		 102,628
-		 600,484
2,090,283
2,588,139 102,628 2,690,767
Unrestricted
funds
£
2,995,468
138,883
38
3,134,389
(526,511)
(1,419,496)
(1,946,007)
1,188,382
(313,458)
874,924
1,215,359
2,090,283		 Restricted
funds
£
8,254,832
-
-
8,254,832
(902,383)
(7,665,907)
(8,568,290)
(313,458)
313,458
-
-
-		 Total
2024
£
11,250,300
138,883
38
11,389,221
(1,428,894)
(9,085,403)
(10,514,297)
874,924
-
874,924
1,215,359
2,090,283

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 21.

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Islamic Help

(Registration number: 09382127) Balance Sheet as at 31 March 2025

2025 2024
Note £ £
Fixed assets
Tangible assets 14 122,577 146,022
Current assets
Stocks 15 113,353 40,858
Debtors 16 1,747,366 1,298,941
Cash at bank and in hand 17 1,188,322 1,406,197
3,049,041 2,745,996
Creditors: Amounts falling due within one year 18 (480,851) (801,735)
Net current assets 2,568,190 1,944,261
Net assets 2,690,767 2,090,283
Funds of the charity:
Restricted income funds
Restricted funds 102,628 -
Unrestricted income funds
Unrestricted funds 2,588,139 2,090,283
Total funds 21 2,690,767 2,090,283

The financial statements on pages 16 to 31 were approved by the trustees, and authorised for issue on ....................30/01/2026 and signed on their behalf by:......................................... ge Qari Muhammad Asim Chairman and Trustee

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Islamic Help

Statement of Cash Flows for the Year Ended 31 March 2025

Note
Cash flows from operating activities
Net cash income
Adjustments to cash flows from non-cash items
Depreciation
5
Investment income
4
Working capital adjustments
(Increase)/decrease in stocks
15
Increase in debtors
16
(Decrease)/increase in creditors
18
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
4
Purchase of tangible fixed assets
14
Sale of tangible fixed assets
Net cash flows from investing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March		 2025
£
600,484
23,445
-
623,929
(72,495)
(448,425)
(320,884)
(217,875)
-
-
-
-
(217,875)
1,406,197
1,188,322		 2024
£
874,924
16,588
(38)
891,474
54,848
(131,843)
552,394
1,366,873
38
(2,200)
15,093
12,931
1,379,804
26,393
1,406,197

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

Page 18

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2025

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 19

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2025

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 20

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2025

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 21

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2025

Recognition and measurement

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

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

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

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

2 Income from donations and legacies

Donations and legacies;
Donations to major appeals
Gift aid reclaimed
Grants, including capital grants;
Grants from other charities		 Unrestricted
funds
General
£
620,709
962,774
2,247,557
3,831,040		 Restricted
funds
£
6,930,579
-
-
6,930,579		 Total
2025
£
7,551,288
962,774
2,247,557
10,761,619		 Total
2024
£
8,745,448
485,427
2,019,425
11,250,300

3 Income from other trading activities

Trading income;
Sales of goods and services
4
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits
5
Expenditure on raising funds
Costs of generating donations and legacies		 Unrestricted
funds
General
£
193,082
193,082
Direct costs
£
1,871,385		 Total
2025
£
193,082
193,082
Total
2025
£
-
Total
2025
£
1,871,385		 Total
2024
£
138,883
138,883
Total
2024
£
38
Total
2024
£
1,428,894

Page 22

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2025

6 Expenditure on charitable activities

International Relief
Emergency
Food & Social
Water & Sanitation
Orphancare
Medical & Healthcare
Education
Community
Establishment and
Rehabilitation
Economic
Empowerment		 Activity
undertaken
directly
£
935,195
853,690
540,884
186,873
198,474
14,130
145,312
226,928
59,170
3,160,656		 Grant funding
of activity
£
-
1,987,972
1,080,520
375,181
398,471
61,761
290,289
543,437
118,795
4,856,426		 Activity support
costs
£
188,762
103,601
65,313
22,678
24,086
3,733
17,547
32,849
7,181
465,750		 Total
2025
£
1,123,957
2,945,263
1,686,717
584,732
621,031
79,624
453,148
803,214
185,146
8,482,832		 Total
2024
£
1,419,496
2,373,753
1,953,760
516,866
825,871
324,326
359,870
1,185,864
125,597
9,085,403

In addition to the expenditure analysed above, there are also governance costs of £173,479 (2024 - £445,013) which relate directly to charitable activities. See note 7 for further details.

Page 23

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2025

7 Analysis of governance and support costs

Governance costs

Audit fees
Audit of the financial statements
Legal & professional fees
Depreciation, amortisation and other similar costs		 Unrestricted
funds
General
£
12,500
160,979
-
173,479		 Total
2025
£
12,500
160,979
-
173,479		 Total
2024
£
12,500
417,420
15,093
445,013

Page 24

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2025

8 Grant-making

Analysis of grants

Name of institution
Turkey
Bangladesh
Cameroon
Malawi
UK
Jordan
Lebanon
Pakistan
Ugenda
Tanzania Tanga Dar es Salam
Yemen
Afghanistan
Egypt
India
Kenya
Libya
Palestine
Somalia
Sudan		 2025
£
398,506
317,038
175,713
51,970
-
568,200
231,000
784,849
61,483
1,100,041
212,711
77,244
2,765
145,425
26,367
41,790
585,950
63,620
11,754
4,856,426		 2024
£
1,415,543
382,292
54,760
23,271
576,618
534,808
96,100
647,616
147,504
1,333,694
237,941
-
-
-
-
-
-
-
-
5,450,147

9 Net incoming/outgoing resources

Net incoming resources for the year include:

Audit fees
Loss on disposal of fixed assets held for the charity's own use
Depreciation of fixed assets		 2025
£
12,500
-
23,445		 2024
£
12,500
15,093
16,588

10 Trustees remuneration and expenses

During the year Trustees/Directors incurred travelling and accommodation expenses of £1,314 (2023: £4,289).

11 Staff costs

Wages and salaries
Social security costs
Pension costs		 2025
£
1,319,923
127,029
23,865
1,470,817		 2024
£
988,295
83,366
17,451
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:

Page 25

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2025

2025
No
Total employed
55
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 £Nil (2024 - £77,643).
12 Auditors' remuneration
2025
£
Audit of the financial statements
12,500		 2024
No
65
2024
£
12,500

Page 26

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2025

13 Taxation

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

14 Tangible fixed assets

Cost
At 1 April 2024
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
15 Stock
Finished goods
16 Debtors
Trade debtors
Prepayments
Accrued income
Other debtors
17 Cash and cash equivalents
Cash on hand
Cash at bank		 Furniture and
equipment
£
222,402		 Motor vehicles
£
24,000		 Total
£
246,402
246,402
100,380
23,445
123,825
122,577
146,022
2024
£
40,858
222,402 24,000
90,838
10,905		 9,542
12,540
101,743 22,082
120,659 1,918
131,564 14,458
2025
£
113,353
2025
£
314,376
1,500
-
1,431,490
1,747,366
2025
£
30,475
1,157,847
1,188,322
2024
£
209,458
14,608
50
1,074,825
1,298,941
2024
£
21,520
1,384,677
1,406,197

Page 27

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2025

18 Creditors: amounts falling due within one year

18 Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals		 2025
£
251,319
93,844
135,688
480,851		 2024
£
607,521
4,100
190,114
801,735

19 Obligations under leases and hire purchase contracts

Operating lease commitments

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

Land and buildings
Within one year
Between one and five years		 2025
£
142,900
145,600
288,500		 2024
£
126,340
84,000
210,340

20 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 28

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2025

21 Funds

Unrestricted funds
General
General
Restricted funds
Community Establishment &
Rehablitation
Emergency Relief
Education
Medical & Healthcare
Food & Social
Water & Sanitation
Orphancare
Economic Empowerment
Total restricted funds
Total funds
Unrestricted funds
General
General
Restricted funds
Community Establishment &
Rehablitation
Emergency Relief
Education
Medical & Healthcare
Food & Social
Water & Sanitation
Orphancare
Economic Empowerment
Total restricted funds
Total funds		 Balance at 1
April 2024
£
2,090,283
-
-
-
-
-
-
-
-
-
2,090,283
Balance at 1
April 2023
£
1,215,359
-
-
-
-
-
-
-
-
-
1,215,359		 Incoming
resources
£
4,024,122
767,897
1,126,044
155,248
1,851,583
1,282,270
645,907
1,101,630
-
6,930,579
10,954,701
Incoming
resources
£
3,134,389
1,169,192
2,103,482
363,472
799,241
1,885,582
789,893
1,143,970
-
8,254,832
11,389,221		 Resources
expended
£
(2,000,552)
(929,911)
(2,861,220)
(478,755)
(401,812)
(1,898,216)
(692,203)
(803,727)
(287,821)
(8,353,665)
(10,354,217)
Resources
expended
£
(1,946,007)
(1,303,173)
(2,581,300)
(395,965)
(405,541)
(2,143,260)
(598,080)
(943,182)
(197,789)
(8,568,290)
(10,514,297)		 Transfers
£
(1,525,714)
252,146
-
323,507
-
615,946
46,296
(2)
287,821
1,525,714
-
Transfers
£
(313,458)
133,981
477,818
32,493
(393,700)
257,678
(191,813)
(200,788)
197,789
313,458
-		 Balance at
31 March
2025
£
2,588,139
90,132
(1,735,176)
-
1,449,771
-
-
297,901
-
102,628
2,690,767
Balance at
31 March
2024
£
2,090,283
-
-
-
-
-
-
-
-
-
2,090,283

Page 29

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2025

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.

22 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets		 Unrestricted
funds
General
£
122,577
2,946,413
(480,851)
2,588,139		 Restricted
funds
£
-
102,628
-
102,628
Unrestricted
funds
General
£
(15,093)		 Total funds at
31 March 2025
£
122,577
3,049,041
(480,851)
2,690,767
Total funds
£
(15,093)

Page 30

Islamic Help

Notes to the Financial Statements for the Year Ended 31 March 2025

Tangible fixed assets Current assets Current liabilities Total net assets

Unrestricted
funds
General
£
146,022
2,745,996
(801,735)
2,090,283		 Total funds at
31 March 2024
£
146,022
2,745,996
(801,735)
2,090,283

23 Analysis of net funds Cash at bank and in hand Net debt Cash at bank and in hand Net debt

At 1 April 2024
£
1,406,197
1,406,197
At 1 April 2023
£
26,393
26,393		 Financing cash
flows
£
(217,875)
(217,875)
Financing cash
flows
£
(26,393)
(26,393)		 At 31 March
2025
£
1,188,322
1,188,322
At 31 March
2024
£
-
-

Page 31