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 2024
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 2024
| 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 | 13 |
| Detailed Statement of Financial Activities | 14 |
HASENE HUMANITARIAN AID UK
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
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 2024. 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
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 £423,479 (£327,827: 2023), where as total resources expended were £375,394 (£256,552: 2023) leaving a surplus for the year of £48,085 (£71,275: 2023). The total funds of the charity as at 31 March 2024 amounted to £168,364 (£120,279: 2023).
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.
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HASENE HUMANITARIAN AID UK
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
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 (resigned 17/10/2024) Mr E Ogur (resigned 17/10/2024) Mr A Ozdemir (resigned 17/10/2024) Mr U Bilaloglu (appointed 17/10/2024) Miss F Simsek (appointed 17/10/2024) Mr M Ersoy (appointed 17/10/2024)
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HASENE HUMANITARIAN AID UK
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
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 16th January 2025 and signed on its behalf by:
Mr. E Cetinkaya - 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 2024.
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:
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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
S.D. Garner + Co Limited Chartered Certified Accountants 92 Station Lane Hornchurch Essex RM12 6LX
16th January 2025
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HASENE HUMANITARIAN AID UK
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2024
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 67,677 EXPENDITURE ON Raising funds Raising donations and legacies - - Charitable activities Charitable Administrative expenses 70,638 Other 31,815 Total 102,453 NET INCOME/(EXPENDITURE) (34,776) RECONCILIATION OF FUNDS Total funds brought forward 40,531 TOTAL FUNDS CARRIED FORWARD 5,755 |
Restricted fund £ 355,802 5,067 5,067 267,874 - 272,941 82,861 79,748 162,609 |
2024 Total funds £ 423,479 5,067 5,067 338,512 31,815 375,394 48,085 120,279 168,364 |
2023 Total funds £ 327,827 5,928 5,928 220,295 30,329 256,552 71,275 49,004 120,279 |
|---|---|---|---|
The notes form part of these financial statements
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HASENE HUMANITARIAN AID UK
BALANCE SHEET
31ST MARCH 2024
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 1,494 CURRENT ASSETS Debtors 7 67,567 Cash at bank - 67,567 CREDITORS Amounts falling due within one year 8 (63,306) NET CURRENT ASSETS 4,261 TOTAL ASSETS LESS CURRENT LIABILITIES 5,755 NET ASSETS 5,755 FUNDS 10 Unrestricted funds: General fund Restricted funds: Restricted TOTAL FUNDS |
Restricted fund £ - - 162,609 162,609 - 162,609 162,609 162,609 |
2024 Total funds £ 1,494 67,567 162,609 230,176 (63,306) 166,870 168,364 168,364 5,755 162,609 168,364 |
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 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 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 2024
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 16th January 2025 and were signed on its behalf by:
Mr. E Cetinkaya - 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 2024
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):
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 374 | 342 |
continued...
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HASENE HUMANITARIAN AID UK
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st March 2024 nor for the year ended 31st March 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st March 2024 nor for the year ended 31st March 2023.
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 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 11,830 RECONCILIATION OF FUNDS Total funds brought forward 28,701 TOTAL FUNDS CARRIED FORWARD 40,531 |
2024 1 Restricted fund £ 283,032 5,928 5,928 217,659 - 223,587 59,445 20,303 79,748 |
2023 1 Total funds £ 327,827 5,928 5,928 220,295 30,329 256,552 71,275 49,004 120,279 |
|---|---|---|
continued...
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HASENE HUMANITARIAN AID UK
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024
6. TANGIBLE FIXED ASSETS
| COST At 1st April 2023 Additions At 31st March 2024 DEPRECIATION At 1st April 2023 Charge for year At 31st March 2024 NET BOOK VALUE At 31st March 2024 At 31st March 2023 7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Bank loans and overdrafts (see note 9) Accrued expenses 9. LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Bank overdrafts |
2024 £ 67,567 2024 £ 40,366 22,940 63,306 2024 £ 40,366 |
Fixtures and fittings £ 7,169 499 7,668 5,800 374 6,174 1,494 1,369 2023 £ 8,703 2023 £ - 14,918 14,918 2023 £ - |
|---|---|---|
continued...
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HASENE HUMANITARIAN AID UK
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024
10. MOVEMENT IN FUNDS
| Unrestricted funds General fund Restricted funds Restricted TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Restricted TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Restricted funds Restricted TOTAL FUNDS |
At 1/4/23 £ 40,531 79,748 120,279 Incoming resources £ 67,677 355,802 423,479 At 1/4/22 £ 28,701 20,303 49,004 |
Net movement At in funds 31/3/24 £ £ (34,776) 5,755 82,861 162,609 48,085 168,364 Resources Movement expended in funds £ £ (102,453) (34,776) (272,941) 82,861 (375,394) 48,085 Net movement At in funds 31/3/23 £ £ 11,830 40,531 59,445 79,748 71,275 120,279 |
|---|---|---|
continued...
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HASENE HUMANITARIAN AID UK
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024
10. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted TOTAL FUNDS |
Incoming resources £ 44,795 283,032 327,827 |
Resources Movement expended in funds £ £ (32,965) 11,830 (223,587) 59,445 (256,552) 71,275 |
|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Restricted TOTAL FUNDS |
At 1/4/22 £ 28,701 20,303 49,004 |
Net movement in funds £ (22,946) 142,306 119,360 |
At 31/3/24 £ 5,755 162,609 168,364 |
|---|---|---|---|
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 £ 112,472 638,834 751,306 |
Resources Movement expended in funds £ £ (135,418) (22,946) (496,528) 142,306 (631,946) 119,360 |
|---|---|---|
continued...
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HASENE HUMANITARIAN AID UK
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2024.
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HASENE HUMANITARIAN AID UK
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2024
| INCOME AND ENDOWMENTS Donations and legacies Donations Total incoming resources EXPENDITURE Raising donations and legacies Donations Charitable activities Cost of Charitable Admin exp Other Wages Social security Rent Rates Travelling & refreshments Depreciation of tangible fixed assets Support costs Management Light and heat Finance Bank charges Governance costs Independent examiner's fee Accountancy fees Total resources expended Net income |
2024 £ 423,479 423,479 5,067 332,366 24,000 504 6,000 - 937 374 31,815 - 2,106 2,700 1,340 4,040 375,394 48,085 |
2023 £ 327,827 327,827 5,928 217,659 12,000 163 14,167 314 - 342 26,986 996 1,640 2,700 643 3,343 256,552 71,275 |
|---|---|---|
This page does not form part of the statutory financial statements
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