**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 2023**
## **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 2023**
|||**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 2023**
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 2023. 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**
- 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.
## **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
## **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 £327,827 (£247,712 :2022), where as total resources expended were £256,552 (£275,404 :2022) leaving a surplus for the year of £71,275 (Deficit £27,692: 2022). The total funds of the charity as at 31 March 2023 amounted to £120,279 (£49,004 : 2022).
## **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.
Page 1
**HASENE HUMANITARIAN AID UK**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023**
## **FINANCIAL REVIEW**
## **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
## **Trustees**
Mr E Cetinkaya Mr M Kayitsiz Mr E Ogur Mr A Ozdemir
Page 2
**HASENE HUMANITARIAN AID UK**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023**
**REFERENCE AND ADMINISTRATIVE DETAILS 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 1st December 2023 and signed on its behalf by:
Mr E Ogur - Trustee
Page 3
## **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 2023.
## **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**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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:
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 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
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
S.D. Garner + Co Limited Chartered Certified Accountants 92 Station Lane Hornchurch Essex RM12 6LX
1st December 2023
Page 4
## **HASENE HUMANITARIAN AID UK**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2023**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
44,795
**EXPENDITURE ON**
**Raising funds**
Raising donations and legacies
-
-
**Charitable activities**
Charitable Administrative expenses
2,636
Other
30,329
**Total**
32,965
**NET INCOME/(EXPENDITURE)**
11,830
**RECONCILIATION OF FUNDS**
Total funds brought forward
28,701
**TOTAL FUNDS CARRIED FORWARD**
40,531|Restricted
fund
£
283,032
5,928
5,928
217,659
-
223,587
59,445
20,303
79,748|2023
Total
funds
£
327,827
5,928
5,928
220,295
30,329
256,552
71,275
49,004
120,279|2022
Total
funds
£
247,712
4,819
4,819
232,308
38,277
275,404
(27,692)
76,696
49,004|
|---|---|---|---|
The notes form part of these financial statements
Page 5
## **HASENE HUMANITARIAN AID UK**
## **BALANCE SHEET 31ST MARCH 2023**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
6
1,369
**CURRENT ASSETS**
Debtors
7
8,703
Cash at bank
45,377
54,080
**CREDITORS**
Amounts falling due within one year
8
(14,918)
**NET CURRENT ASSETS**
39,162
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
40,531
**NET ASSETS**
40,531
**FUNDS**
9
Unrestricted funds:
General fund
Restricted funds:
Restricted
**TOTAL FUNDS**|Restricted
fund
£
-
-
79,748
79,748
-
79,748
79,748
79,748|2023
Total
funds
£
1,369
8,703
125,125
133,828
(14,918)
118,910
120,279
120,279
40,531
79,748
120,279|2022
Total
funds
£
1,711
-
49,993
49,993
(2,700)
47,293
49,004
49,004
28,701
20,303
49,004|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (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...
Page 6
**HASENE HUMANITARIAN AID UK**
## **BALANCE SHEET - continued**
## **31ST MARCH 2023**
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 1st December 2023 and were signed on its behalf by:
Mr E Ogur - Trustee
The notes form part of these financial statements
Page 7
**HASENE HUMANITARIAN AID UK**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023**
## **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):
||2023|2022|
|---|---|---|
||£|£|
|Depreciation - owned assets|342|427|
continued...
Page 8
**HASENE HUMANITARIAN AID UK**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023**
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31st March 2023 nor for the year ended 31st March 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31st March 2023 nor for the year ended 31st March 2022.
## **4. STAFF COSTS**
The average monthly number of employees during the year was as follows:
## **5.**
|Admin
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**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|2023
5
Restricted
fund
£
167,542
-
-
180,489
-
180,489
(12,947)
33,250
20,303|2022
4
Total
funds
£
247,712
4,819
4,819
232,308
38,277
275,404
(27,692)
76,696
49,004|
|---|---|---|
continued...
Page 9
**HASENE HUMANITARIAN AID UK**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023**
## **6. TANGIBLE FIXED ASSETS**
|**6.**|**TANGIBLE FIXED ASSETS**||||
|---|---|---|---|---|
|||||Fixtures|
|||||and|
|||||fittings|
|||||£|
||**COST**||||
||At 1st April 2022 and 31st March 2023|||7,169|
||**DEPRECIATION**||||
||At 1st April 2022|||5,458|
||Charge for year|||342|
||At 31st March 2023|||5,800|
||**NET BOOK VALUE**||||
||At 31st March 2023|||1,369|
||At 31st March 2022|||1,711|
|**7.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||Other debtors||2023
£
8,703|2022
£
-|
|**8.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||Accrued expenses||2023
£
14,918|2022
£
2,700|
|**9.**|**MOVEMENT IN FUNDS**||||
||At 1/4/22||Net
movement
in funds|At
31/3/23|
||**Unrestricted funds**|£|£|£|
||General fund|28,701|11,830|40,531|
||**Restricted funds**||||
||Restricted|20,303|59,445|79,748|
||**TOTAL FUNDS**|49,004|71,275|120,279|
continued...
Page 10
**HASENE HUMANITARIAN AID UK**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023**
## **9. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
44,795
**Restricted funds**
Restricted
283,032
**TOTAL FUNDS**
327,827
**Comparatives for movement in funds**
At 1/4/21
£
**Unrestricted funds**
General fund
43,446
**Restricted funds**
Restricted
33,250
**TOTAL FUNDS**
76,696
Comparative 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|Resources
Movement
expended
in funds
£
£
(32,965)
11,830
(223,587)
59,445
(256,552)
71,275
Net
movement
At
in funds
31/3/22
£
£
(14,745)
28,701
(12,947)
20,303
(27,692)
49,004
Resources
Movement
expended
in funds
£
£
(94,915)
(14,745)
(180,489)
(12,947)
(275,404)
(27,692)|
|---|---|
continued...
Page 11
**HASENE HUMANITARIAN AID UK**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023**
## **9. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|||Net||
|---|---|---|---|
|||movement|At|
||At 1/4/21|in funds|31/3/23|
||£|£|£|
|**Unrestricted funds**||||
|General fund|43,446|(2,915)|40,531|
|**Restricted funds**||||
|Restricted|33,250|46,498|79,748|
|**TOTAL FUNDS**|76,696|43,583|120,279|
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
£
124,965
450,574
575,539|Resources
Movement
expended
in funds
£
£
(127,880)
(2,915)
(404,076)
46,498
(531,956)
43,583|
|---|---|---|
## **10. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31st March 2023.
Page 12
**HASENE HUMANITARIAN AID UK**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2023**
|**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
Telephone
Travelling & refreshments
Depreciation of tangible fixed assets
**Support costs**
**Management**
Light and heat
**Finance**
Sundries
Bank charges
**Governance costs**
Legal & Prof. fees
Carried forward|2023
£
327,827
-
327,827
327,827
5,928
-
217,659
217,659
12,000
163
14,167
314
-
-
-
342
26,986
996
-
1,640
1,640
-
-|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
559
559|
|---|---|---|
This page does not form part of the statutory financial statements
Page 13
**HASENE HUMANITARIAN AID UK**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2023**
|**Governance costs**
Brought forward
Independent examiner's fee
Accountancy fees
Total resources expended
**Net income/(expenditure)**|2023
£
-
2,700
643
3,343
256,552
71,275|2022
£
559
2,520
-
3,079
275,404
(27,692)|
|---|---|---|
This page does not form part of the statutory financial statements
Page 14