Charity number: 1161787 Company number: 08452188 (England and Wales) Hasene Humanitarian Aid UK Report of the Trustees and Unaudited Financial Statements For the year ended 31 March 2021 Hasene Humanitarian Aid UK Contents Page For the year ended 31 March 2021 |Report of the Trustees|1 to 3| |---|---| |Independent Examiner's Report to the Trustees|4| |Statement of Financial Activities|5| |Statement of Financial Position|6| |Notes to the Financial Statements|7 to 12| |Detailed Statement of Financial Activities|13| ## Hasene Humanitarian Aid UK Report of the Trustees ## For the year ended 31 March 2021 The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 March 2021. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** - To prevent and relieve poverty anywhere in the world. - To open deep water wells in the countries of need, mainly in African continent. - To support orphans in the UK and around the world. - To help support and feed the poor anywhere in the world through our emergency food package aids, kurbanies and other aids. - To give medical and health aid to the poor around the world. - To help people in need in the form of emergency aids in the areas of disasters caused by nature. - To help raise funds in construction of educational projects in the UK and around the world. - To support other charitable institutions having objectives similar to those mentioned above. The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'. As a charity we are asked by the Charity Commission to consider whether our activities provide” a public benefit.” The Management Committee (Trustees) has considered this matter, in accordance with the latest guidance. It believes our services do provide a public benefit and therefore justify our charitable status. We have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission and in planning future activities. ## **ACHIEVEMENTS AND PERFORMANCE** ## **Significant activities** The charity collects donations from the Turkish community at large and remit the funds to its sister organisation in Germany, Hasene International e.V Germany, who specialise in delivering charitable projects world wide. The following projects were delivered by Hasene International e.V Germany: - ·Kurbani - ·Emergency Aid - ·Feed the poor (Food Packages) - ·Feed the poor in the UK - ·Poverty Relief ( Zakat and Fitra) ·Infak Covid has not had any signifcant impact on the charity. ## **FINANCIAL REVIEW** The total income for the year amounted to £292,863 (£147,444 :2020), where as total resources expended were £222,313 (£149,723 :2020) leaving a surplus for the year of £70,550 (Overspent of £2,279: 2020). The total unrestricted funds of the charity as at 31 March 2021 amounted to £76,696 (£6,146: 2020). ## **Reserves** The trustees consider that the reserves held are sufficient to continue the charities activity in future years. The trustees actively review the major risks which the charity faces on a regular basis and have also examined other operational risks faced by the charity. The trustees confirm that they have established systems to mitigate the significant risks. ## **Going concern** The trustees consider the charity to be a going concern. 1 of 13 Hasene Humanitarian Aid UK Report of the Trustees Continued For the year ended 31 March 2021 ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** Our Governing Document is our Memorandum and Articles of Association. The charity was admitted, registration with the Charity Commision of England and Wales on 21 May 2015. The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits. The trustees meet regularly to review progress of the charity and take any decisions in relation to the activities provided by the charity. The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to those risk. Appropriate controls are in place to mitigate financial risks and overseen by trustees. ## **Recruitment and appointment of trustees** The Management Committee of the Association, which comprises all the trustee/directors, has the power to appoint trustee/directors at any time. All trustee/directors retire at the Annual General Meeting and are eligible for re-election. ## Induction and training of new trustees Following appointment, new trustees will be introduced to their new role and are requested to familiarise themselves with contents of the trusts constitution and to the policies and procedures adopted by the charity. They are also requested to read a number of publications from the Charity Commission to ensure that they are aware of the scope of their responsibilities under the Charities Act. The new trustees will work with existing trustee assisting on particular activities and projects run by the charity. Once confident they will then be given the task of leading a activity or project as necessary. ## **REFERENCE AND ADMINISTRATIVE INFORMATION** **Name of Charity** Hasene Humanitarian Aid UK **Charity registration number** 1161787 **Company registration number** 08452188 **Principal address** 130 Stoke Newington Road London N16 7XA ## **Trustees** The trustees and officers serving during the year and since the year end were as follows: Mr Adem Ozdemir Mr Emin Cetinkaya Mr Emin Ogur Mr Mustafa Kayitsiz **Independent examiners** Jamal Arshad FCCA JA Associates (UK) Ltd Chartered Certified Accountants 1-4 The Parade, Monarch Way Ilford, Essex IG2 7HT **Bankers** 1. National Westminster Bank plc 13 Market Place Reading RG1 2EG 2 of 13 Hasene Humanitarian Aid UK Report of the Trustees Continued For the year ended 31 March 2021 ## **Solicitors** Johns & Saggars LLP 34-36 Grays Inn Road London WCX 8HR Approved by the Board of Trustees and signed on its behalf by ............................................................................. 03 December 2021 Mr Emin Ogur 3 of 13 Hasene Humanitarian Aid UK Independent Examiners Report to the Trustees ## For the year ended 31 March 2021 I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 March 2021. ## **Responsibilities and basis of report** As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiners statement** Since the Charitable company’s gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by virtue of my membership of , which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Jamal Arshad FCCA JA Associates (UK) Ltd Chartered Certified Accountants 1-4 The Parade, Monarch Way Ilford, Essex IG2 7HT 03 December 2021 4 of 13 ## Hasene Humanitarian Aid UK Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 March 2021 ||**Notes**|**Unrestricted**|**Restricted**|**2021**|**2020**| |---|---|---|---|---|---| |||**funds**|**funds**||| |||**£**|**£**|**£**|**£**| |**Income and endowments from:**|||||| |Donations and legacies|2|175,276|117,587|292,863|147,444| |**Total**||**175,276**|**117,587**|**292,863**|**147,444**| |**Expenditure on:**|||||| |Raising funds|3||||| |Costs of generating donations||(1,966)|-|(1,966)|(1,068)| |and legacies|||||| |Charitable activities|4/5||||| |Cost of charitable administrative||(136,010)|(84,337)|(220,347)|(148,655)| |expenses|||||| |**Total**||**(137,976)**|**(84,337)**|**(222,313)**|**(149,723)**| |**Net income/expenditure**||**37,300**|**33,250**|**70,550**|**(2,279)**| |**Reconciliation of funds**|||||| |Total funds brought forward||6,146|-|6,146|8,425| |**Total funds carried forward**||**43,446**|**33,250**|**76,696**|**6,146**| 5 of 13 08452188 Registered Number : As at 31 March 2021 ## Hasene Humanitarian Aid UK Statement of Financial Position |**Notes**
**Fixed assets**
Tangible assets
11
**Current assets**
12
Debtors
Cash at bank and in hand
**Creditors: amounts falling due within one year**
13
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**The funds of the charity**
Restricted income funds
14
Unrestricted income funds
14
**Total funds**|**£**
**2021**
2,138
**2,138**
-
76,598
**76,598**
(2,040)
**74,558**
**76,696**
**76,696**
33,250
43,446
**76,696**|**£**
**2020**
2,673| |---|---|---| |||**2,673**| |||1,960
15,287| |||**17,247**| |||(13,774)
**3,473**| |||**6,146**| |||**6,146**| |||-
6,146| |||**6,146**| For the year ended 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. - The members have not required the company to obtain an audit of its accounts for the year in question in accordance - with section 476, - The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting - records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. The financial statements were approved and authorised for issue by the Board and signed on its behalf by: Mr Emin Ogur Trustee 03 December 2021 6 of 13 Hasene Humanitarian Aid UK Notes to the Financial Statements For the year ended 31 March 2021 ## **1. Accounting Policies** ## **Basis of accounting** The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘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)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006. Hasene Humanitarian Aid UK 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 note(s). ## **Going concern** The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern and accordingly the accounts have been prepared on a going concern basis. ## **Statement of cash flows** The Trustees have taken advantage of the exemption in SORP FRS 102 from including a cash flow statement in the financial statements on the grounds that the charitable company is small. ## **Funds** The charities funds are split between restricted and unrestricted. Unrestricted funds: All donations are considered unrestricted unless specifically stated by the donor. Unrestricted funds comprise the accumulated surplus or deficit on the statement of financial activities which are available for use at the discretion of the trustees in furtherance of the objectives of the charity. Restricted funds: These are assigned by the donor, or the terms of the appeal, specified by a particular country or project. The donation and income deriving from them will be used in accordance with the specific purposes. ## **Incoming resources** All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. ## **Resources expended** Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure. ## **Costs of generating funds** Costs of generating funds are costs incurred in attracting voluntary income / fundraising. Costs of generating voluntary income: The costs incurred in seeking voluntary contributions. ## **Taxation** As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value added tax (VAT) is not recoverable by the company, and is therefore included in the relevant costs in the statement of financial activities. ## **Tangible fixed assets** Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Fixtures & Fittings - 20% straight line ## **Debtors** Debtors are measured at their recoverable amounts at the balance sheet date. 7 of 13 ## Hasene Humanitarian Aid UK Notes to the Financial Statements Continued ## For the year ended 31 March 2021 ## **Creditors** Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. ## **Winding up or dissolution of the charity** The Charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to Hasene Humanitarian Aid UK. ## **Cash and Cash equivalents** The charity only considers cash in hand as cash at bank which is immediately available as cash equivalents. ## **2. Income from donations and legacies** |Donations received
Grants received
**Analysis of grants received**
CJRS Support Grant
LB Hackney Covid Grant
**xpenditure on generating donations and legacies**
**Unrestricted funds**
Donations|**Restricted**
**funds**
**Unrestricted**
**funds**
**£**
**£**
117,587
136,003
-
39,273
**117,587**
**175,276**|**2021**
**£**
253,590
39,273
**292,863**
**2021**
**£**
19,079
20,194
**39,273**
**2021**
**£**
1,966
**1,966**|**2020**
**£**
147,444
-| |---|---|---|---| ||||**147,444**| ||||-
-| ||||**-**| ||||**2020**
**£**
1,068| ||||**1,068**| ## **3. Expenditure on generating donations and legacies** 8 of 13 ## Hasene Humanitarian Aid UK Notes to the Financial Statements Continued For the year ended 31 March 2021 ## **4. Costs of charitable activities by fund type** |Cost of charitable administrative
expenses
Support costs
**osts of charitable activities by activity type**
**Activities undertaken directly**
Cost of charitable administrative
expenses
**nalysis of support costs**
**Governance costs**
Audit fees
**et income/(expenditure) for the year**
This is stated after charging/(crediting):
Auditor's fees|**Unrestricted**
**funds**
**£**
133,970
2,040
**136,010**|**Restricted**
**funds**
**£**
84,337
-
**84,337**|**2020**
**2021**
**£**
**£**
146,855
218,307
1,800
2,040
**148,655**
**220,347**
**2020**
**2021**
**£**
**£**
220,347
148,655
**2020**
**2021**
**£**
**£**
2,040
1,800
**2021**
**2020**
**£**
**£**
2,040
1,800| |---|---|---|---| ## **5. Costs of charitable activities by activity type** ## **6. Analysis of support costs** ## **7. Net income/(expenditure) for the year** 9 of 13 ## Hasene Humanitarian Aid UK Notes to the Financial Statements Continued For the year ended 31 March 2021 ## **8. Staff costs** Total staff costs for the year ended 31 March 2021 were: |Salaries and wages
Social security costs
Number of Employees - Admin|**2021**
**£**
24,000
-
**24,000**
**2021**
1
**1**|**2020**
**£**
12,000
1,061| |---|---|---| |||**13,061**| |||**2020**
1| |||**1**| ## **9. Trustee remuneration and related party transactions** No remuneration or expenses were paid to the trustees during the year (2020: £nil). ## **10. Comparative for the Statement of Financial Activities** The comparative year values on the Statement of Financial Activites are for unrestricted funds. ## **11. Tangible fixed assets** |**Cost or valuation**
At 01 April 2020
At 31 March 2021
**Depreciation**
At 01 April 2020
Charge for year
At 31 March 2021
**Net book values**
At 31 March 2021
At 31 March 2020|**Fixtures and**
**fittings**
**£**
7,169| |---|---| ||**7,169**| ||4,496
535| ||**5,031**| ||**2,138**| ||**2,673**| 10 of 13 Hasene Humanitarian Aid UK Notes to the Financial Statements Continued For the year ended 31 March 2021 ## **12. Debtors** |**Amounts due within one year:**
Other debtors
**Creditors: amounts falling due within one year**
Accruals and deferred income|**2021**
**£**
-
**-**
**2021**
**£**
2,040
**2,040**|**2020**
**£**
1,960| |---|---|---| |||**1,960**| |||**2020**
**£**
13,774| |||**13,774**| ## **13. Creditors: amounts falling due within one year** ## **14. Movement in funds** ## **Unrestricted Funds** |**Unrestricted Funds**||||| |---|---|---|---|---| ||**Balance at**|**Incoming**|**Outgoing**|**Balance at**| ||**01/04/2020**|**resources**|**resources**|**31/03/2021**| ||**£**|**£**|**£**|**£**| |_General_||||| |General|6,146|175,276|(137,976)|43,446| ||**6,146**|**175,276**|**(137,976)**|**43,446**| |**Unrestricted Funds - Previous year**||||| ||**Balance at**|**Incoming**|**Outgoing**|**Balance at**| ||**01/04/2019**|**resources**|**resources**|**31/03/2020**| ||**£**|**£**|**£**|**£**| |_General_||||| |General|8,425|147,444|(149,723)|6,146| ||**8,425**|**147,444**|**(149,723)**|**6,146**| ## **Purpose of unrestricted Funds** ## General Unrestricted funds are available to spend on activities that further any of the aims of the charity. 11 of 13 Hasene Humanitarian Aid UK Notes to the Financial Statements Continued For the year ended 31 March 2021 ## **Restricted Funds** |Humanitarian Projects
**Restricted Funds - Previous year**
**Purpose of restricted funds**
Humanitarian Projects
To support and feed the poor|**Incoming**
**resources**
**£**
117,587
**117,587**
**Incoming**
**resources**
**£**
**-**|**Outgoing**
**resources**
**£**
(84,337)
**(84,337)**
**Outgoing**
**resources**
**£**
**-**|**Balance at**
**31/03/2021**
**£**
33,250| |---|---|---|---| ||||**33,250**| ||||**Balance at**
**31/03/2020**
**£**| ||||**-**| ||||| ## **15. Analysis of net assets between funds** ||**Tangible**|**Net current**|**Net Assets**| |---|---|---|---| ||**fixed assets**|**assets /**|| |||**(liabilities)**|| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |_General_|||| |General|2,138|74,558|76,696| ||**2,138**|**74,558**|**76,696**| |**Previous year**|||| ||**Tangible**|**Net current**|**Net Assets**| ||**fixed assets**|**assets /**|| |||**(liabilities)**|| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |_General_|||| |General|2,673|3,473|6,146| ||**2,673**|**3,473**|**6,146**| 12 of 13 ## Hasene Humanitarian Aid UK Detailed Statement of Financial Activities For the year ended 31 March 2021 |**INCOME AND ENDOWMENT**
**Donations and legacies**
Donations
Grants receivable
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Donations
**Charitable activities**
Cost of direct charitable activity
**SUPPORT COSTS**
**Governance costs**
Governance costs
**Total resources expended**
**Net Income**|**£**
**2021**
253,590
39,273
**292,863**
**292,863**
(1,966)
**(1,966)**
(218,307)
**(218,307)**
(2,040)
**(2,040)**
**(222,313)**
**70,550**|**£**
**2020**
147,444
-| |---|---|---| |||**147,444**| |||**147,444**
(1,068)| |||**(1,068)**
(146,855)| |||**(146,855)**
(1,800)| |||**(1,800)**| |||**(149,723)**| |||**(2,279)**| 13 of 13 This page does not form part of the statutory financial statements