REGISTERED COMPANY NUMBER: 08452188 (England and Wales) REGISTERED CHARITY NUMBER: 1161787
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022
FOR
HASENE HUMANITARIAN AID UK
S.D. Garner + Co Limited Chartered Certified Accountants 92 Station Lane Hornchurch Essex RM12 6LX
HASENE HUMANITARIAN AID UK
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | to | 7 |
| Notes to the Financial Statements | 8 | to | 12 |
| Detailed Statement of Financial Activities | 13 | to | 14 |
HASENE HUMANITARIAN AID UK
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2022. 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 Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
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To prevent and relieve poverty anywhere in the world.
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To open deep water wells in the countries of need, mainly in African continent.
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To support orphans in the UK and around the world.
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To help support and feed the poor anywhere in the world through our emergency food package aids, kurbanies and other aids.
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To give medical and health aid to the poor around the world.
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To help people in need in the form of emergency aids in the areas of disasters caused by nature.
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To help raise funds in construction of educational projects in the UK and around the world.
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To support other charitable institutions having objectives similar to those mentioned above.
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.
Public benefit
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.
FINANCIAL REVIEW
Financial position
The total income for the year amounted to £247,712 (£292,863 :2021), where as total resources expended were £275,404 (£222,313 :2021) leaving an overspent for the year of £27,692 (Surplus £70,550 : 2021).
The total unrestricted funds of the charity as at 31 March 2022 amounted to £49,004 (£76,696 : 2021).
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HASENE HUMANITARIAN AID UK
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
FINANCIAL REVIEW
Reserves policy
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.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Our Governing Document is our Memorandum and Articles of Association.
The charity was admitted, registration with the Charity Commission of England and Wales on 21 May 2015.
Recruitment and appointment of new 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.
Decision making
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.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
08452188 (England and Wales)
Registered Charity number
1161787
Registered office
399-401 High Road London N17 6QN
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HASENE HUMANITARIAN AID UK
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
Trustees
Mr E Cetinkaya Mr M Kayitsiz Mr E Ogur Mr A Ozdemir
Independent Examiner
S.D. Garner + Co Limited Chartered Certified Accountants 92 Station Lane Hornchurch Essex RM12 6LX
Approved by order of the board of trustees on 22nd December 2022 and signed on its behalf by:
Mr E Ogur - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HASENE HUMANITARIAN AID UK
Independent examiner's report to the trustees of Hasene Humanitarian Aid UK ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2022.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you 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 as 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 examiner's statement
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:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting 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
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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 S.D. Garner + Co Limited Chartered Certified Accountants 92 Station Lane Hornchurch Essex RM12 6LX
22nd December 2022
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HASENE HUMANITARIAN AID UK
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST MARCH 2022
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 80,170 EXPENDITURE ON Raising funds Raising donations and legacies 4,819 4,819 Charitable activities Charitable Administrative expenses 51,819 Other 38,277 Total 94,915 NET INCOME/(EXPENDITURE) (14,745) RECONCILIATION OF FUNDS Total funds brought forward 43,446 TOTAL FUNDS CARRIED FORWARD 28,701 |
Restricted fund £ 167,542 - - 180,489 - 180,489 (12,947) 33,250 20,303 |
2022 Total funds £ 247,712 4,819 4,819 232,308 38,277 275,404 (27,692) 76,696 49,004 |
2021 Total funds £ 292,863 1,966 1,966 180,831 39,516 222,313 70,550 6,146 76,696 |
|---|---|---|---|
The notes form part of these financial statements
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HASENE HUMANITARIAN AID UK
BALANCE SHEET
31ST MARCH 2022
| Unrestricted Restricted fund fund Notes £ £ FIXED ASSETS Tangible assets 5 1,711 - CURRENT ASSETS Cash at bank 29,690 20,303 CREDITORS Amounts falling due within one year 6 (2,700) - NET CURRENT ASSETS 26,990 20,303 TOTAL ASSETS LESS CURRENT LIABILITIES 28,701 20,303 NET ASSETS 28,701 20,303 FUNDS 7 Unrestricted funds: General fund Restricted funds: Restricted TOTAL FUNDS |
2022 Total funds £ 1,711 49,993 (2,700) 47,293 49,004 49,004 28,701 20,303 49,004 |
2021 Total funds £ 2,138 76,598 (2,040) 74,558 76,696 76,696 43,446 33,250 76,696 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
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HASENE HUMANITARIAN AID UK
BALANCE SHEET - continued
31ST MARCH 2022
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 22nd December 2022 and were signed on its behalf by:
Mr E Ogur - Trustee
The notes form part of these financial statements
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HASENE HUMANITARIAN AID UK
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared 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' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
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:
Fixture & Fittings - 20% Straight line
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 427 | 535 |
continued...
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HASENE HUMANITARIAN AID UK
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st March 2022 nor for the year ended 31st March 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st March 2022 nor for the year ended 31st March 2021.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 175,276 EXPENDITURE ON Raising funds Raising donations and legacies 1,966 1,966 Charitable activities Charitable Administrative expenses 96,494 Other 39,516 Total 137,976 NET INCOME 37,300 RECONCILIATION OF FUNDS Total funds brought forward 6,146 TOTAL FUNDS CARRIED FORWARD 43,446 |
Restricted fund £ 117,587 - - 84,337 - 84,337 33,250 - 33,250 |
Total funds £ 292,863 1,966 1,966 180,831 39,516 222,313 70,550 6,146 76,696 |
|---|---|---|
continued...
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HASENE HUMANITARIAN AID UK
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022
5. TANGIBLE FIXED ASSETS
| 5. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Fixtures | ||||
| and | ||||
| fittings | ||||
| £ | ||||
| COST | ||||
| At 1st April 2021 and 31st March 2022 | 7,169 | |||
| DEPRECIATION | ||||
| At 1st April 2021 | 5,031 | |||
| Charge for year | 427 | |||
| At 31st March 2022 | 5,458 | |||
| NET BOOK VALUE | ||||
| At 31st March 2022 | 1,711 | |||
| At 31st March 2021 | 2,138 | |||
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| Accrued expenses | 2022 £ 2,700 |
2021 £ 2,040 |
||
| 7. | MOVEMENT IN FUNDS | |||
| At 1/4/21 | Net movement in funds |
At 31/3/22 |
||
| Unrestricted funds | £ | £ | £ | |
| General fund | 43,446 | (14,745) | 28,701 | |
| Restricted funds | ||||
| Restricted | 33,250 | (12,947) | 20,303 | |
| TOTAL FUNDS | 76,696 | (27,692) | 49,004 | |
continued...
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HASENE HUMANITARIAN AID UK
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022
7. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 80,170 Restricted funds Restricted 167,542 TOTAL FUNDS 247,712 Comparatives for movement in funds At 1/4/20 £ Unrestricted funds General fund 6,146 Restricted funds Restricted - TOTAL FUNDS 6,146 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 175,276 Restricted funds Restricted 117,587 TOTAL FUNDS 292,863 |
Resources Movement expended in funds £ £ (94,915) (14,745) (180,489) (12,947) (275,404) (27,692) Net movement At in funds 31/3/21 £ £ 37,300 43,446 33,250 33,250 70,550 76,696 Resources Movement expended in funds £ £ (137,976) 37,300 (84,337) 33,250 (222,313) 70,550 |
|---|---|
continued...
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HASENE HUMANITARIAN AID UK
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022
7. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | ||||
|---|---|---|---|---|
| movement | At | |||
| At 1/4/20 | in funds | 31/3/22 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 6,146 | 22,555 | 28,701 | |
| Restricted funds | ||||
| Restricted | - | 20,303 | 20,303 | |
| TOTAL FUNDS | 6,146 | 42,858 | 49,004 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted TOTAL FUNDS |
Incoming resources £ 255,446 285,129 540,575 |
Resources Movement expended in funds £ £ (232,891) 22,555 (264,826) 20,303 (497,717) 42,858 |
|---|---|---|
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2022.
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HASENE HUMANITARIAN AID UK
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2022
| INCOME AND ENDOWMENTS Donations and legacies Donations Grants receivable Total incoming resources EXPENDITURE Raising donations and legacies Donations Charitable activities Cost of Charitable Admin exp. Cost of Charitable Admin exp Other Wages Social security Rent Rates Insurance Repairs & maintenance Print, postage & stationery Telephone Travelling & refreshments Depreciation of tangible fixed assets Support costs Management Light and heat Finance Sundries Bank charges |
2022 £ 236,924 10,788 247,712 247,712 4,819 43,781 180,489 224,270 12,000 1,016 23,307 463 236 - - 163 1,145 427 38,757 2,921 110 1,448 1,558 |
2021 £ 253,590 39,273 292,863 292,863 1,966 84,337 92,987 177,324 24,000 - 13,500 97 239 30 36 191 888 535 39,516 - 28 1,439 1,467 |
|---|---|---|
This page does not form part of the statutory financial statements
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HASENE HUMANITARIAN AID UK
| Finance Governance costs Legal & Prof. fees Independent examiner's fee Total resources expended Net (expenditure)/income |
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2022 |
2022 £ 559 2,520 3,079 275,404 (27,692) |
2021 £ - 2,040 2,040 222,313 70,550 |
|---|---|---|---|
This page does not form part of the statutory financial statements
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