REGISTERED CHARITY NUMBER: 1165018 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 FOR TAYSIR RELILF FOUNDATION Prestons & Jacksons PartDer8bip LLP 364 - 368 Cranbrook Road llford Essex IG2 6HY
TAYSIR RELIEF FOUNDATION CONTENTS OF THE FINANCIAL STATEMEI¥TS FOR THE YEAR ENDED S APRIL 2025 Pagt Report of the Trujtees 1 tt) 3 Ind¢peDdeDt ExAmln¢r'• Report Statement of Flnanelal Aetlvltlej Balance Sheet Notei to the FlnaD¢l•l Ststements 7 to 12 Detalled StstemeDt of F1tt*lleI Aetlvldej 13
TAYSIR RELIEF FOUNDATIO1¥4 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025 The trustees prcsenl their report with the fmancial stat¢m¢nts of the charity for the year endcd 5 April 2025. The truytKs have adopted th¢ provisiolls of A¢couoting aDd Reporting by Charities: Statement of Recommended Pra¢tic¢ applicable to charities preparin8 their accounts ID accordance witb thc Financial Reporting Sthndard applicable in the UK and Republic of Ir¢land (FRS 102) (effective l Jall 2019). ORJECTIVES AND ACTMTIES ObJec¢lves g4ud lm8 Taysir Relief Foundaiion 18 an internalional charitable organisation established relieve and prevent poverty in England, Wales. Somalia. and Kenya. The clrity aims to achieve its objectives by providin8 basi¢ neccssities such as food. walcr, and sh¢lt¢r' ducation through learning ¢¢ntr¢8 and educational materials" healthcare assistsnce. and em¢r8eDcy humanitarian relief ID respon lo disastcrs. Tb¢ Charily opcraies witbout discritllination based on racA religion, or ba¢k8round. Publ1¢ btllefit In planning and deliveritig It5 aclivitics. the trUSe8 bave complied with their duli¢8 under section 17 of the Chari11¢5 Act 2011 to hav¢ due regard to Ch4Tity Commi10n 8vidao¢e on public benefTrt. Th¢ tru8lees are 8atisfied that Ihe activities carried out during th¢ year providcd clear public benefit by addr¢83ing immediat¢ humanitarian need5 and sUPPOrtin8 long-lerni community dev¢lopn)cni projects. ACIJIEVEMENTS AND PERFORMANCE Cbarltable aetlvltlei During th¢ ycar ended 5 April 2025, the Cbarily 8enerated total income of £21.528 (2024: £14,674), the majoriiy of which was re3tricted for specific charitsble purpos¢5. Totsl charitsble expcndilure for tb¢ year amounted to £20,370. with 8overn8nce and supporl ¢o$ts of £1.283. The chaTity succ¢ssfully delivered its Ramadan feeding programme ID southern Somali4 supporting 150 vulD¢rable families including oryjhans. widows, elderly individuals. and patients with medical conditsons. Each family received food package8 sufficient to Cover tbe full month of Ramad8n. Additional assi8ince was providcd through zakat al-fitr distributions at the end of the month. H¢altbcarc assistance was provided to individuals requiriti8 medical altentlOD. including diagnosti¢ support. treatment, and ongoing medication. ConstructlOD wntinued on the Rawdha Community arning Centre in Kismayo. Duriag th¢ y¢ar, the ground floor and fwst floor were completed with work pro8ressing towardB the s¢¢oDd floor. The completed project will provide educational facilities. inme- 8encrating unils, and a prayer hall for the local community. Evidence ofproj¢¢¢ thlivery and outcomes was ob(&in¢d tlJrou8h written report4 photographac rordS, and video reports submittcd by field ieams and Iwal parthers. FINANCIAL REVIEW Flnaneial positlon The ¢haTily re¢oTded a net surplus of £1.158 for the year (2024: d¢fJ¢it £2.839). Restricted ndS incr¢a8¢d to £1.475 (2024.. £882). while Unrestricted fimds Temain¢d in d¢firit at £8,127 (2024: £8,692). Re8ervei polley Unr¢$trict¢d funds are used to meet admintstrative and governance costs of the charity, while restricted fund8 are appli¢d strictly in a¢cordance with donor instruction$. Due to thc charitys reliance on PTQjCCt-based fimdin8. unr¢stri¢t¢d r¢5crves retnain IiD)it¢d. The ts$t$ continue to monilor this position closely. Golng ¢on¢ern Despite the deficit on uDrc8tri¢l¢d fijnds at the year eD4 ihe trustees are satisfi that continued donor support and pledged dollations receiveAI after the year end provide sutTicient resources for the charity to continue operating for the foreseeable fviure. The fin8n¢i81 statements have ther0 been prepared oll a going concern basis. Page I
TAYSIR RELtEF FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRtL 2025 STRucfuRE, GOVERNAI¥CE AND MANAGEMENT Governlng do¢um¢Dt Taysir Relief Foundation is a Charitable Incorporated Or8aDisation governed by its constitution and registered in accordan¢¢ with the Cl111¢$ Act 2011. Tru8t¢C8 The cbarity is n)ana8ed by a Board of Trustees wbo s¢rv¢d throughout tbe year. All tSte¢S acted in a voluntary capacity and received no remuneration or ¢xp¢ns¢s. ReerultmeDt and appoltttmeot of new trust The tru5tccs intend to complete a skills assessmenl of the current board aod recruit additional trustccs wbcre appropriat¢ to strcngthen 8overnanc¢ and support futurc d¢v¢lopment. Rlsk m•nggement The tru5teL'$ recOls¢ the risks associated with overs¢as operatlODS and bave implemented procedures to milA¥at¢ financial, operational. and saf¢8uarding risks. Funds transf¢rr¢d overseas are proce8sed throu8h regulated r¢mi¢tance providers. Projeci delivy and use of funds are moni¢or¢d through receipts, written rq)ortS• photograpbic evid¢o¢e. and video report8. REFERENCE AND ADMINISTRATIVE DETAILS R¢gl8tered Cbarlty number 1165018 PrlDclpal iddre•i 17 Ketch Street BaTkiD8 Essex IGII 7RY Trn8tee¥ Mohamed Mahmoud Mobamoud Mohamed Yassin MoaliD) Mobam¢d Mohamed Moalim Moham Twalla Abubakar Salim Shakuwe The above-mentioned trnstees served throughoul the financial year betwcen 0610412024 and 0510412025. AII truslces gave their tim¢ fr¢¢ly and none re¢¢iv¢d any forn) of remuneration. Independent Exlmlller Anw¢r Patel. BA(Hons), FCA, BFP Prestons & Jacksons PartDcf5hip LLP 364- 368 Cranbrook Road Ilford Essex IG2 6HY Page 2
TAYSIR RELIEF FOUNDATION REPORT OF THE TRUSTEES FOR T1 YEAR ENDED S APRIL 2025 !1.01/.2026 Approved by (Ydcr of th¢ ix)Ard of trusl¢c8 on.. .... .. .. 8Dd signcd on its behalf by: Ttustee Pa8¢ 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTELS OF TAYSIR RELIEF FOUNDA TION Jndtpend¢llt exmltter'8 reportlo th¢ trwtees of Tyltr RellefFondiloll I report to the charity trustees on my examination of the a¢cA)unts of Taysir Relief Found&tion (the CIO) for the year enthd 5 April 2025. RespDnslbllltles nd bsts of reirt As the eharity tnistees of the CIO you ar¢ responslbk the preparation of the t¢ounts ift a¢¢ordan¢¢ with the requirements of the Cbarities Act 2011 (Mhe Acv). I rep()rt in rGspcct of my cxamititition of thc CI<Ys a¢uts (Nrt undw Section 145 of th¢ Act and in ca]ng Out rny cxamination I have followcd all applicab Directions gtven by the Cbarity Commiuioo under Seetion 145{5Kb) of th¢ Ad. Jmd¢p¢nd¢m¢ eJmlnerfi rtttme#t I knv¢ ¢OJDpleted my exam[tiOn. I confllm that no OJAterial njatten have Con to my attention in eA)nnection with the examitiatiort giving mc to iKlieve that in any material r¢5P¢Ct: accounting records were not kepl io r¢spe¢t of the CIO u rquittd by Sedion 130 of the ACL or the accounts do not acco with those Te£onts,' or the &w)unts do not comply with the opplitabl¢ requirenxnts concerning the forni And cont¢nt of Bccount8 set out in the Charities (A¢counts and Reports) Regulations 2008 other than any requtrement th4t the accowits giv¢ 8 true fair view whickn is Tr)t A Jmtter coMid¢red as part of an indeF¢ndenl emmination. I hAve no concern9 And Iwe ¢ome across no other matt¢rs io coti410n with the examination to whioh at*ntioTJ fhouki b¢ drnwn iti tbis rewt in to eoabk • Jw(¥yer of th¢ a¢¢owJts to be reached. AEL Anw¢r PAtd, BA(Hon8k FC& BFP & Jacksony Partwthip LLP 364. 368 Cranbrook Rc Ilford Essex 102 6HY Page 4
TAYSIR RELIEF FOUNDATION STATEMENT OF FINAI¥CIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025 5.4.25 Unrestricted Restricted Total fund fimd 5.4.24 Totsi funds INCOME AND ENDOWMEN]S FROM Donalions al le84cie6 EXPENDITURE ON Charllable acllvldes Charitable Aciiviticj SupportActivitie8 19 19m7 15.788 TolAI 70 NET INcOMFJ(PENDITURE} 593 1.158 {2,839) RECONCILIATION OF FUNDS Totol funds Ixou8kn forward 92) It..810) (4,971) TOTAL FUNDS CARRIED FORWARD 12 652 Thc notes fomi pth of these finan¢ial ststements Page 5
TAYSIR RELIEF FOUNDATION BALANCE SHEET 5 APRIL 2025 &4.25 5.4.24 CURRENT ET8 Casb atbank 5,198 3,065 CREDITORS knounts falling thje within yur (11050) {10,875) NET CURRENT A&sL'rsi{LIABILITILg) (4652) (7.810) NET AssETSI(LB1LVTllvS) 2) io Utjreslricted Restricted funds 18.127) (8,692) 882 TOTAL FUNDS 52 Thefi Anci statements opproved by th¢ Board of Tn10 and outhori8eAI for issue on ai.?..o.112. 026 fvYDR14/n) were si8ll on its behr by.. Trn8te¢ The notes forni part of these financial ststellts Page 6
TAYSIR RELIEF FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED S APRIL 2025 ACCOUNTING POLICIES Ba$15 of pr¢para¢lon Th¢ financial statemeDts of the clwity. which is a public bencfil entity under FRS 102, have b¢¢n prepared in accoidance with the Clwities SOR (FRS 102) 'Accountin8 aud Reporting by Charities: Stat¢menl of Recommended Practi¢¢ applicable to charities preparing their a¢¢ounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Jreland (fRS 102) (effective l JaDuary 2019),. Financial R¢porting Standard 102 Th¢ Financial Reporting Standard appli¢ablc in the UK and Republic of Ireland. and the Charities Act 2011. Th¢ financial statements have been prepared under the historical c081 ¢onveDtiOD. Golng Concer At Balance Sheet date. the unrestricted fimds were iti deficit at £8.127 (2024: Deficit -£8.692). Thi8 deficit wa8 financed by Karz¢ Hassana (Interest FTee Loans) received from th¢ comn)unily of £10.750. For the above re850n4 th¢ tsle¢S confmed that the Foundation would be in operation for the next twelv¢ nK)nths.A8 a Tesuli of this, th¢ 8UDts have been prepared on a 80in8 concern basis. Income All income is reeoBnised in th¢ Ststement of Financial A¢tivitie8 once the charity has enliilcment to the funds, it is probable that the iD¢omc will be received and thc amount can be measured reliably. xpeDdlture Liabilities are recognised as expcnditure ks soon &s th¢r¢ is a l¢gal or cottstructive obligat?on committing the charity lo that ¢xp¢nditure. At is probable that a transfer of economic b¢n¢fits will bc r¢quired in settlement and th¢ amount of the obligation Can be measured rcliably. Expenditure 1$ accounted for on an accrnals basis and ha8 been classified under beadings thai 8ggregale all cost relalcd lo the category. Where c08ts cannot be direcily attributed lo particular h¢adin8s they have been allocalcd tv a¢livities on a basis consistent with the use of resourc¢8. Grants offered subject to conditions which have nol beell met at the y¢ar end date are ts0t a$ 4 commitTnent but not accrued as expenditure. Tax#rfon The charity iy exempt from lax on its charitable activiti¢s. Fund accounting Unrestricted fvnds can be used in accordance with the cbaritabl¢ objectives at the discretion of the trustees. Restricted funds can only be used for particular r1cled purSe$ within the objects of the charity. Restrictions arise wh¢D specified by the donor or when fimds are raised for particular restricted pu0$¢$. Further explanation of the nature and puq)08e of ¢a¢h fimd is included in the notc5 to the finan¢ial Statement ConeeisioDary lo*n$ Concessional loans - These are xtiterest free cooc¢8sional loans from the community to the charity. which are repayabl¢ on dcmand and arc showed as other creditors within one year. Page 7 continu...
TAYSIR RELIEF FOUNDATION NOTES TO THE FINANCIAL STATEMENTS - eontinued FOR THE YEAR ENDED 5 APRtL 2025 DONATIONS AND LEGACIES 5.4.25 5.4.24 Donations 21528 14,674 CHARITABLE ACTIVITIES COSTS Grant funding of activities (see note Suppy)rt costs 4) Totals Charitable Activiiies Support Activities 19,087 19,087 1383 1283 19.087 1,283 20J70 GRANTS PAYABLE 5.4.25 5.4.24 Charitable A¢tivitie8 19,087 15,488 The tothl allts paid to individuals during the year was as follow3.. 5.4.25 5.4.24 Zakat Mo8qU¢ and Community Centre Ramadaan 1,022 13J59 4.706 205 9,203 6,080 19,087 15,488 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 5 April 2025 nor for the year ended 5 April 2024. Trustees, expeD8¢5 There no truste. expen8 paid for the yeaT ¢lld 5 April 2025 nor for tb¢ y¢ar ended 5 ApTiI 2024. Page 8 LX)ntinU...
TAYSIR RELIEF FOUNDATION NOTES TO THE FINANCIAL STATEMEYJ rs - continued FOR THE YEAR ENDED S APRIL 2025 COMPARATIVES FOR ThE STATEMENT OF FINANCIAL ACTIVITIES 5.4.24 Unrestricted Restrici¢d fund fijnd Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 14,674 14.674 EXPENDITURE ON ChArltable actlvltle8 Charilablc A1Vill¢S Support A¢tivitscs 300 1.725 15,488 15,788 1,725 Total 2,025 15.488 17,513 NET INCOMLI(EXPENDITURF.) (2,025) (814) (2,839) RECONCILIATION OF FUNDS Total fund8 brought forward (6.667) ,696 (4,971) TOTAL FUNDS CARRIED FORWARD (8.692) 882 (7.810) KEY MANAGEMENT PERSONNEL Kcy Managemenl Personnel ¢ompri8¢8 ofBoard of Trustees. CREDJTORS: AmOUs FALLING DUE WITHIN ONE YEAR 5.4.25 5.4.24 Other cr¢ditOTS 11,850 10,875 Included in other creditors ar¢ Qardh Ha88an8 108ns whirh arc wncessional 108n8 from the CommuDily to the Charity. Pagc 9 )ntinu...
TAYSIR RELIEF FOiJNDATION NOTES TO THE Fll¥4ANCIAL STATEMEiYfs - eontinued FOR THE YEAR ENDED 5 APRIL 2025 ANALYSIS OF NET ASSETS BETWEEN FUNDS 5.425 Unrestrictd Restricted Total fund fund funds 5.4.24 Total funds Current assets Cuent liabilitie8 3,723 (11850) 1,475 5.198 (11850) 3,065 (10,875) (8.1271 1,475 (6,652) (7.810) 10. MOVEMENT IN FUNDS Net movement in fimds At 514125 At 614124 Unrestrl¢¢ed funds General fund (8,692) 565 (&127} R¢Jtrleted funds Rcslricted fund 593 1,475 TOTAL FUNDS (7310) 1,158 (6,652) Net movcmcnt in fund4 included in the above are &s follo Incoming Resowces Mov¢m¢nt resourtts expended in funds Unrestrleted fun General fund lJ48 (1383) 565 Re8trl¢ted fundi Rcstri¢t¢d fund 19,680 (19,087) 593 TOTAL FUNDS 21528 (20J711) 1.158 Pag¢ 10 CntinU...
TAYSIR RELIEF FOiINDATtON NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED S APRIL 2025 io. MOVEMENT IN FUNDS- contlnutd Comparatives for rnovemeot ID funds Net movemfflt in funds At 514124 At 614123 urtriCted fuDd# General fund (6.667) {2.025) (8,692) Restrlcted futtds Restricted fund 1.696 (814) 882 TOTAL FUNDS (4,971) (2,839) (7.810) Comparative nct movemcnt in fund& included in the above are as follows: Incoming Resources Movement TwurS expended in funds Unrestrleied fund• General fimd (2,025) (2.025) Re$¢rleted fund$ Restricted fimd 14,674 {15,488) (814) TOTAL FUNDS 14,674 (17,513) (2,839) The rtrIrted fund¥ It 5th Apru 2025: Bal It 014124 IDtom¢ EJpendliure Tranifer At514ns Fundj 696 4.337 525 (4,706) (1,022) 327 Zakoat Medical Mosque and Community C¢Dtre 4YI 186 186 962 14.818 (13,359) (497) Total 19,680 (19.087) 1,475 Restricted fund carried forward are for the various projects rela*d above. Pagell continu...
TAYSIR RELIEF FOUNDATION IYOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025 11. RELATED PARTY DISCI,OSURES Th¢ truste¢8 donated £1 500 (2024: £2.5) during the yeaT. Pa8e 12
TAYSIR RELIEF FOlJThDATIOIY DETAILED STATEMENT OF FINANCIAL AcfivITIES FOR THE YEAR ENDED 5 APRIL 2025 5.4.25 5.4.24 INCOME AND ENDOWMEls DoDatlon8 and legAcle8 Donations 21,S28 14,674 Totsl Ineomln8 re8ollrteS 2128 14.674 EXPENDITURE CharltAble aetlvltlei Madra8s& Books Charitabl¢ projccls 300 15,488 19,087 19,087 15,788 Support eogti MAna8ement T¢l¢phone 183 850 GovernAn¢¢ ¢08t8 Jndependenl Examincrs Fe¢s 1,100 875 .1 otal iesour¢es expended 20J70 17,513 IY¢t In¢omeJ(e%pelldltur¢) 1.158 {2,839) This page does not fotm part of th¢ statutory financial statements Page 13