CHARITY REGISTRATION NUMBER: 1162909 HIGSI RELIEF & DEVELOPMEwf ORGANISATION TRUSTEE'S ANNUAL REPORT & UNAUDITED FtNANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 20?5 HIGSI RELIEF & DEVELOPMENT ORGANISATION Accounts Year •nded 28 FEBRUARY 2025 Page Trustees. annual report Statement of financial actNities Stalemenl of financial posilion Notes to the accounts HIGSI RELIEF & DEVELOPMENT ORGANISATION Tru8te•8' Annual Report Year ended 28 FebnAry 2025 Th• ￿￿tee3 pre8•rt their rwrt the wwudrted ol th• cmrty lor Ih• yew fAthd 28 February 2025. Ref•r•nc• and •dmlnl¥trallv• d•l•lls R•glst•r•d chirbty nam• Charlty reglstratlon numb•r Prfnclp•l oflk• HIGSI RELIEF & DEVELOPMENT ORGANISATION 1162909 89 8ru¢e Grove T¢)ttenham L¢)ndon N176UZ Th• tfU•tM• Mohamed Hassgn moham￿j. Mohamed Abdi Mohamud Fatma Askar mu￿ Mohamed Ha$¥an Ind•p•nd•nt Ex•mln•i R•han• Akhter AFA MIPA 23 Bulrush Tefrac• London. UK IG11 ONT HIGSI RELIEF & DEVELOPMENT ORGANISATION Tru8tse•' Annual Report Icwthu•• Year ond•d 28 February 2025 SINC￿Tr. gov•rn•n¢• •nd rnin•g•m•Thl HIGSI RELIEF & DEVELoPmETr￿ ORGANISATION Is Ccvkslrtuted 88 a charrtablo tnjsl registwed wrth the Chèrty Commission undef Ihe ch•nty number l 182909 li ￿ go¥¢m¢d by A d•ed of tfust. Th• ganlsalwi r4 chBff•d by Mr MoTh￿•d Abji Mthamtmj. Ory•nls•tlon•l Stryctur• Th• trusle•8 forlh• crntrc4 M￿89*mI￿ ￿thI dwlty The tru¥ie•$ gple th•r time freety and recerve no rWnurwal￿ or ￿￿er ffinaTK￿ benoffts. The trusiees merf as a a ￿￿ety basts to re￿￿￿81?11 threctwt oltm IrNJ)datK￿8. taulths 8r#J acb¥ths kYovthO by th• dwnty Re¢rullm•nt and appolntm•nt of tru•tM• The exffjbrwa trusl•tt 4fKI respwble lof the rfyuY￿nenI of new trustees. Inducllon of trnlnlng ol tru¥l••s Ukkn)n apFthnknent, ne* trustees are Yrtro(*Aed to Ihw ne* roles and rt5prrfw'bilrtw arth3 wen a copy ol the tntsi deed are IntrodLttd io ththr sowcos •v8iiabl• C￿ thé Charty Comfflissim websrtè and encouraged to become familiar the requirement and good pracknce prrKesses ap￿￿able io our ch•nty, namèty tho Chartss Acl 1993 HIGSI RELIEF & DEVELOPMENT ORGANISATION Truste•3' Annual Report (eofttrnu• Year ended 28 February 2025 ObJKllv•• Ind •ctlvlU Our•kn• The ot4*As ol U* charty are ￿ out in the chty'$ trust deed an¢J are summansed tw•. al Improve healUKare delNery to disadvantaged popula￿nS kn Somah"a IrKI￿n9 4wThn th"Idm. extromety Kw. tr* aged and those wlh Oisabil¢twJ, pr¢O￿nI 8nd lactatrry moth. bl Del¢very and dis1nbul￿n of medical Supphes and educabon malenal lo El 80.ad Hosw In MK Shebelle Reg￿n In S(ymalia c) Promotè educalion of Somali health professiona15 Wrth the wm ofrelention of elirKd skilts and red(Ke rnBrat￿ of S(Thili heallh care pYolessK>n81s leaving lo other counlnes d) To tacklts issues as knrfe cnmes, gang assoctaled crimes. employmerrt ol ycwvj som01￿ In the UK by enhancing leadership development and suitable ITainir¥J 81 To C￿￿1￿. advtt arKI support to families and others needed Our ObJ•¢ts Our otyecls are building Initsalives or tho saving ol IIv85, advancernent of educabon. th• relief of t￿8 in need. by ieason of y￿. age. Ill.heatttt. disabilty. financial ho￿$hIP or olh•f dMo*anlages In Som¥ha and thing Ihè issues ts￿n9 by the youth Sornalis Sn thè UK Actlvlu Tho dwiity aCtNit￿ In s)￿VInCe of 11$ chant8bl• •lm• Th• cw¢J•r Ih•t tho KIN11￿. •ummansed bolow, wovide b￿Qfill lo wnmunty. ft enables Somall doctofs. nufses 8rKI other health wwkern to go b4ck lo by W0￿ding It*m access to bas￿ SLIPPI￿S of delNery of healthcare Supw tr•initvJ of Smli h¢4ltlK•ro pro1￿1￿01¥ by •n¥￿*r￿2 El Ba'•d howial $t•ff and *i•ff ot rnole h￿pItal3 m S¢ynalia lo acce$s heartb￿8 oduc•lion in Somalia by R*i￿n0 lundg lor travel 8Th1 per d￿ffl costs •8 I￿11 81 any rel•l•d lo tr•¢Th Raissng fuTrJ$ IN eontracb'ng wJv*• ¢onsuAanl$ lo pfovmkn trwnwbg InsKlè Som8h• Cont¥¢tmg Intemat￿nJI organis•lions providing h•allh¢•r* Ir41ning In somal￿ lo Irth1• El B•'•d hosprtol staff ai well as slaff ol remote hospil¥l• In thw'r trainirw pn)grnmm Achl•v•m•nl• •nd p•rfornwnc• t￿￿￿9 Ihe yoar th• charty p•d £6.776 lo Ihe I￿spIla1 TolAI donation T•t•iv•d durlTrJ yw w•• £5,602. Th• b•kqnta ol the p•ym•nl w•• mrth trom rrf•vioui yèars I￿r¥6. Fln•Acl•l R•¥l•w Thls y•8r th• ch•nty h•1 • deficll ol £1.194 Th• r•c•N•d w*1 l•s# Ih•n yew. Plan lot futur• p•rlod• The ¢haTIty Is planning to apply lor th• Zakat fmm Kvwart wthch be dffecty lo trwital Improvemenl In Somal￿. After 8¢hieving Ihe inrtlal aim and obje¢l¢ves Ihe chanty Is planning lo expand Into lurther goals fry th• chanty by providing education, religw$ farth cenlers and well$ for Ihe remote areas In Somalia. The charty also has rts obJectNes lo prO￿e ￿1p 8ThJ trwing lo the Somakns to •bminate lh• Issues facing by the youth and also lo provide help lo the Families and elders The financsal posrtion of the Trust i• pty1rnyed in the 8¢¢tynpanyir¥J Annual The tru8t8e$' 8nnual r¢w1 was apwoved on ...22110r2025 . aThJ sy*d on behaff of the bowd of trustees by. Treasu Mohamed Mohamud Hassan HIGSI RELIEF & DEVELOPMENT ORGANISATION Statement of Flnanclal Actlvltlo• 28 Febrt￿ry 2025 2025 Unfestnct ed lunds 2024 Total Totsl fvndl Incorn• •nd ondofftnts Donatjons and legathes Invesknoni 5.802 6.802 7.047 Tol•l Incom• 5,802 6.802 7.047 Exp•ndllur• Expenditure on chanlable actMts•S 5.410 T•)tsl •xp•ndltur• 11,1941 1.837 N•1 lftcom• and mov•m•ftt In lund• {1,1941 11.1941 1.837 R•coTrclllatJon ol fvnd• Tot81 furth Whl fcrn Totsl funds UTrl•d fonmnl 2.958 2,956 1.319 1.762 1.762 2.956 The slaiement ol finwl aclNts¥ ind￿$ all gain$ and fecowed year. All Income and expendrtwe ¢JefNe frorn conbnuirwj acliwboj HIGSI RELIEF & DEVELOPMENT ORGANISATION Statement of Flnanclal Posltlon 28 Febnmry 2025 2024 Flx•d 48$•ts Tangible fixed assets Curr•nt assets Cash 91 bank and In hand 1.982 3.436 D•btor¥: •mounts lalllng du• wlthln on• y•*r Credltorn: amounis f4111ng du• wlthln on• y••r Net curr•nt •ss•t• 220 480 1,782 2.956 Tot•1 •ssels l•Jo curr•nt IlabSlltl 1.762 2,956 Crndltor•: •rnounts lalllng du• aft•r mor• than ono year N•t assets 1.762 2.956 Funds of the charlty Unreslricted funds 1.762 2.956 p￿Or year •dJustm•nt 12 Total ¢harlty lunds 1.762 2.956 These ac¢ounls were approved by the board ol tr￿lee3 aryl aUtI￿1zed Issue w 22110r2025 and re syned on behaff of the board by.. ON BEIIALF OF I'IIE BOARD: Tr•8$urer Mthamed Mohamud Ha$san HIGSI RELIEF & DEVELOPMENT ORGANISATION Notes to the Accounts Yoar ended 29 February 2025 G•n•r•l Infomi•llon Thè charty Is rggrJt•r•d chgnty In England 8nd Wale$ 8nd is unincorpor•l•d Th• ol th• olfKe 15 89 Bruce Grove, Tottenham. Lrffidon. N17 6UZ. UK SL•t•m•nt ol¢¢ympll*n Thfjsfj have bmn pr•par•d In ¢ompliv*c• *Mth FRS 102. Th• Fin4rKwl R•p(x Standard •pplK8bkn In Ihe UK 8nd the Rèpvblic of If01￿(r. th• s￿•m*nI ol R•c&mmer#Yed PraclKe apFYuble lo charrties prepafing their accounls In accudance *ilh the Finwl Rep￿rt9 Stsndard applutAe In th• UK and R?public ol Ir•Lgnd IFRS 1021 {Chwi*i SORP IFRS 102)) •nd Ihe chan1￿5 Acl 2011 Accountlng polkl B••l• of pr•parnlJon The accr￿13 ha¥8 been prepared on the h￿t0￿C81 cost basis. M fftOdrf￿ ty th• revaluatttt ot •rtain fv￿n￿al assets and Itabl￿e$ ard Investment propgrt*s m•Mur•d * faK ¥￿u• thr(x¥J Th• •c¢￿Ill we wepJr•d m •l•rling, whth i¥ lh• curr•rty ol Il* •nbty Golng conc•rn Tlwe •r• rKJ malenal unCertamI￿ about the chanty's atshty lo cCrtIn￿. Tr•￿Illon lo FRS 102 Tho effjtty tr￿s￿￿led from prevK•J5 UK GAAP lo FRS 102 as at l 2016 Dtsi8 ol hcM7 FRS 102 has •ffecl6d the reported fin￿¢￿1 PDsilh)n and fin￿C￿l not• 10. Fund •¢counttng lh•St￿ fimd• Arn •v•thbl• for Al th• di•cf•bon of th• trus1￿ lo •)y ol th• fJb•rWI ￿Jr￿ D￿10ftaIe￿ fund• are unT•ll￿¢0￿ fvndi •wmark8d by thg tru¥l•M ts pwbcul•r Iltsjrn Ixq•ct or Rest￿ed fundi are 8utyectéd to reslrKllon• on Ihthr 6Xp￿ditur• L*clarnd by dw iy ￿0￿4h lermo ol an OFpg41 and lall Into om ol hvo $utrcl4ss•J r¢itrKled KKfxn• or HIGSI RELIEF & DEVELOPMENT ORGANISATION Not0$ to the Accounts feontlnw Year ended 29 February 2025 A¢¢ountlng pol1cl￿ Incomlng r•wurc•• I In￿mIng resoufces are I￿ed in the stslemenl of financial acbvrttses when enlitlemenl has passed lo the chanty. rt Is probable Ihal the economK benefrts associated wilh the Iransaclion wll flijw lo the chanty and amourt can be reliably mo•sured The lolltrMng spe¢ifi¢ polic￿$ are applied lo part￿Ular c8le9ories of Incom•." ome frrm donalims or grants 1$ Tècognwd whèn thero 1$ ev￿•r￿0 of enlillemenl 10 thè gft. re￿0 Proba￿e. 4ThJ Its amouth can ￿ mea3ur•d rdiabty ¢y IrK(ffi• 18 rttognwd w*)•n I￿1p1 li yobable, •nd enlrtl•m•nl M •$tsbll8h•d. come from donated goods is measured 81 the lair value ol the g￿d3 unJe8s this i• Impracbcal to measure reliably. In Wtt￿￿ case the value Is derived from lh8 cost lo Ihe donor or the e81irnaled resale valué Donated laolili¢$ 8nd services are rewni¥ed In the accounts when fecei¥¢d If the value can be ieliably MO￿uled No amounls are included for the conlnLKrtion of general volunleerj rKome corrtracls lor Ihe suppty of $¢r¥w o re¢ognised ￿th the delNery of the coniraded Ths Is elassrfied as unreslncted lunds unless there r5 a contractual roquirement fof rt to bo spèni on a parbcu purpose and retumod rf un$penL m whlch cas• rt may be regarded as r•slncl•d. R•sourc•• •xp•nd•d Expendrture is recognised on an accnmls basis as a Iiatslty Is In¢urred. EXpe￿IrtUre InclLth$ any VAT wthich CWV¥A be fvlly recovered. and is classthed under headings of the slatemenl of financ￿1 aclNilies lo whlch il relates 8xperrfJrtur• on rai$irYJ lunds mdudes the costs of Ill fvndrai$lng •ctsvths. events. non4hwrt*h trnthr*J acbvrt*s. and the sale of donated goods. gxpèndth*e on charrtawe acIN￿e$ NKludes 811 cosi$ Incurred by 8 chty m undertaking •¢tMlm Uwt lurth rts Chantab￿ aims fw the benefit of rts benefbcianes. I￿lUdIng th08• Support ￿¥11 0￿j costs relabry to th• governa￿e of Ihe chanty appOrt￿d lo ¢harilab￿ acbvibes. olher expenditure IrKludes 011 expe￿rtule thal is ￿th￿r r•laled lo ra￿l[￿j fvnds Ihe chanty rw part ol expendrture on chantable aclivrties AN costs are alhx8led to exP￿rture cate9on69 reflecbng the uso of th• re$ouT¢• thr¢ct cosls Jttributable lo a sKv4• rty are allocated directly to that adivrty Shared costs are app)rtloned betvthn the actsvthe8 lttey c¢Affnbute lo cn a reason8t48. iustffiable •¥J wi$usteM basis 4. Don•tk)n• •fMI 1•g•cI urnStr￿ted Tot•1 Funds Unrestri¢l•d Tot•1 Funds Fufyjs 2026 Funds 2024 Don•llon• Don￿￿14 R4Kw¥•O 5,802 S.￿2 7.047 7.047 6.802 6,•01 7,047 7.047 HIGSI RELIEF & DEVELOPMENT ORGANISATION Notes to the Accounts (C￿¥￿￿•d1 Year end•d 28 February 2025 Exyndltur• on ch•rllabl• actl¥ltlM by fvnd typo Total Funds 2025 Tot Funds 2024 UNfrstnct e(1 Funds Unres ed Fund$ Donation and relaled expens 6,n8 6,776 5.170 5,170 8.776 6.Tl6 5.170 S.170 Exp•ndltur• ofi ¢h•rStsbl• actfvltl•• by *ctlvlty typ• A¢tMties undertake n directly Tot•1 lund• 2025 SupFort costs T￿81 fund 2024 Govemanco C￿18 220 220 240 220 220 220 240 Stsff ¢08ts and wnolum•nis Th• 10181 staff costs and •M￿0ye8 beneffts fof reportry ponod we nil120251 nil120231. Tru•loe r•munerntlon and •xp•nJes Tru$lees Bro wothng on voluntwy basrn. Cr•dltorn: •mounts f•lllng du• wlthln on• y••r 2025 2024 Other crodrtors 210 240 10. Trnn•ltlon to FRS 102 are th6 first accounts that compty wth FRS 102 The charty tran%b'¢Jnod to FRS 102 1 January 2018. No IraniitKJMI adiu$lmenls were requirod in tho r•tained fund8 C* irtorno or exw%lrture for tm yew. 11. R•lat•d P•rty Tran8•ctlon: T￿10 was no related party Iran8acts'tr) dudng tho yow. HIGSI RELIEF & DEVELOPMENT ORGANISATION IliDF.P*'NDLNT E,￿A￿lI￿l.R,S STATE￿IEYT Year ended 29 February 2025 II%DEPE%DEliT E.XAMINER'S STATF.MEYI T In ¢