REGISTERED CHARITY NUMBER: 1165811
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2024
for Hand of Mercy
Hand of Mercy
Contents of the Financial Statements for the Year Ended 31 December 2024
| Page | |
|---|---|
| Operating and Financial Review | 1 |
| Report of the Trustees | 2 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 8 |
| Detailed Statement of Financial Activities | 9 |
Hand of Mercy
Report of the Trustees
for the Year Ended 31 December 2024
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1165811
Principal address
15 Prince Charles Close Southwick West Sussex BN42 4PQ
Trustees
Mr H Abadeer – Chairman Mr E Abadeer - Treasurer Mr M Manon - Secretary Mr M Abadeer Mrs H Safein Mr R Abadi
Independent examiner
J Botham FCCA, FAIA
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
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Hand of Mercy
Report of the Trustees for the Year Ended 31 December 2024
OBJECTIVES AND ACTIVITIES Significant activities
The objectives of the charity as it is stated in its governing document are:
a- The prevention or relief of poverty anywhere in the world by providing or assisting in the provision of education, training, health care projects and all the necessary support designed to enable individuals to generate a sustainable income and be self-sufficient.
- b- The relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage.
c- To act as resource for young people by providing advice and assistance and organising programmes of physical, educational and other activities as a means of advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals.
In this year the charity, carried out efforts were made to:
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i. Continue to introduce the charity with its constitutional objects to the community, and open its member ship for individuals.
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ii. The Trustees of the previous continued as board of directors for the charity, and resumed their assigned responsibilities
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iii.Arrange for charitable activity in line with the Hand of Mercy objectives, and giving regard to the Charity Commission’s guidance on public benefit.
The board of Trustees discussed ways and means for the fundraising and agreed on, personal donations of the community members, donations during social events, on line donations, charity boxes, as well as applying for grants from other charitable institutions, and Associations.
ACHIEVEMENT AND PERFORMANCE Charitable activities
The performance and the achievement during this year may be summarised as follows:
i.Managing to the board activities with the up mentioned Trustees. ii.Agree about regular monthly meeting for the board of Trustees
iii.Re-assign trustees for the different responsibilities.
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iv.Receiving £35,008.71 (Thirty Five Thousand and Eight Hundred Pounds and 71 Pence) (This include
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£18,108.71 as donation by bank Transfer and cash, £14,900 grant from National Lottery Fund towards the social activities of monthly family gathering and £2,000 grant Brighton and Hove City Council towards the weekly Arabic class project). It is noted that the social activities of the monthly family gathering and the weekly Arabic class are considered to be a newly established activities on the year 2024.
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v.The up mention donations raised to support the affected people of the Sudan War Crisis and to meet on going debt required for the settlement of the instalments of 150 KVA Electric Generator, requested and delivered to St. Mark Coptic Hospital – Khartoum, with total value $29,000 (Twenty nine Thousands Dollars), of which 50% had been settle last year and the balance suspended due the Sudan war and may be paid in the future.
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vi.The activity of serving food to the Homeless people in Brighton area were continued, the food were prepared by the families of the Charity’s members and distributed by Trustees and other volunteers.
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vii. Social event for Easter BBQ Day was arranged and equipped with Rides for adults and children, as well as tents, for the member of the community families. The event was attended by around 1200 family
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Hand of Mercy
Report of the Trustees for the Year Ended 31 December 2024
members of different ages, and all participated in different social activities.
viii. Social event of fund raising was arranged to take place at Pavilion Theatre, Worthing to help and support the affected people in Sudan and those affected and displaced in Egypt as a result of the War in Sudan.
FINANCIAL REVIEW
The financial year review may be summarised as follows:
Total Income £35,008.71
Total Disbursements £16,255.26
Total Surplus £18,752.45
The details of income are from online and cash donation £35,008.71, as stated in the accounts. The expenses, donation to St Mary & St Abraam Church – Brighton (£11,200), the Event of Easter Day Picnic for the community, the fund Raising Event in Pavilion Theatre (5000.26) and other bank charges (£55). The surplus has been carried forward balance of the year 2025. . The remaining balance is kept for any other activities and any unforeseen expenses.
Approved by order of the board of trustees on ............................................. and signed on its behalf 15. 10. 2025 by:
............................................. Hany Abadeer
H Abadeer - Trustee
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Independent Examiner's Report to the Trustees of Hand of Mercy
I report on the accounts for the year ended 31 December 2024 set out on pages five to eight
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.
It is my responsibility to:
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examine the accounts under Section 145 of the 2011 Act
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to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
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to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 130 of the 2011 Act; and
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to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Josh Botham
J Botham FCCA, FAIA
Date: 28 October 2025
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Statement of Financial Activities
for the Year Ended 31 December 2024
| INCOMING RESOURCES Incoming resources from generated funds Year Ended Year ended 31.12.24 31.12.23 Unrestricted Total fund funds Notes £ £ Voluntary income 35,009 7,360 RESOURCES EXPENDED Costs of generating funds Costs of generating voluntary income - - Charitable activities General Fund 16,255 Total resources expended - - NET INCOMING/(OUTGOING) RESOURCES RECONCILIATION OF FUNDS 18,754 Total funds brought forward 16,777 28,739 TOTAL FUNDS CARRIED FORWARD 35,531 16,777 19,322 -11,962 |
INCOMING RESOURCES Incoming resources from generated funds Year Ended Year ended 31.12.24 31.12.23 Unrestricted Total fund funds Notes £ £ Voluntary income 35,009 7,360 RESOURCES EXPENDED Costs of generating funds Costs of generating voluntary income - - Charitable activities General Fund 16,255 Total resources expended - - NET INCOMING/(OUTGOING) RESOURCES RECONCILIATION OF FUNDS 18,754 Total funds brought forward 16,777 28,739 TOTAL FUNDS CARRIED FORWARD 35,531 16,777 19,322 -11,962 |
INCOMING RESOURCES Incoming resources from generated funds Year Ended Year ended 31.12.24 31.12.23 Unrestricted Total fund funds Notes £ £ Voluntary income 35,009 7,360 RESOURCES EXPENDED Costs of generating funds Costs of generating voluntary income - - Charitable activities General Fund 16,255 Total resources expended - - NET INCOMING/(OUTGOING) RESOURCES RECONCILIATION OF FUNDS 18,754 Total funds brought forward 16,777 28,739 TOTAL FUNDS CARRIED FORWARD 35,531 16,777 19,322 -11,962 |
|---|---|---|
| - | ||
| 18,754 16,777 35,531 |
28,739 -11,962 |
|
| 16,777 |
The notes form part of these financial statements
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Balance Sheet
At 31 December 2024
| 31.12.24 | 31.12.23 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| Fund | funds | ||
| Notes | £ | £ | |
| CURRENT ASSETS | |||
| Cash at bank | 35,531 | 16,777 | |
| NET CURRENT ASSETS | 35,531 |
16,777 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 35,531 | 16,777 | |
| NET ASSETS | 35,531 |
16,777 | |
| FUNDS | 3 | ||
| Unrestricted funds | 35,531 | 16,777 | |
| TOTAL FUNDS | 15,531 |
16,777 |
The financial statements were approved by the Board of Trustees on ............................................. 28. 10. 2025 and were signed on its behalf by:
............................................. Hany Abadeer H Abadeer -Trustee
The notes form part of these financial statements
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Hand of Mercy
Notes to the Financial Statements for the Year Ended 31 December 2024
1. ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from 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. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the period ended 31 December 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the period ended 31 December 2023.
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Hand of Mercy
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
3. MOVEMENT IN FUNDS
| Net | ||||
|---|---|---|---|---|
| movement | ||||
| At 1.1.23 | in | funds At 31.12.24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 16777 | 18754 | 35531 | |
| TOTAL FUNDS | 16777 | 18754 | 35531 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movem | ||
| resources | expended | ent in | ||
| £ | £ | fund | ||
| Unrestricted funds | s | |||
| £ | ||||
| General fund | 35009 | 16255 | 18754 | |
| TOTAL FUNDS | 35009 |
16255 | 18754 | |
| Comparatives for movement in funds | ||||
| Net | ||||
| movement in funds £ |
At 31.12.24 £ |
|||
| Unrestricted Funds | ||||
| General fund | 18,754 |
35,531 | ||
| TOTAL FUNDS | 18,754 | 35,531 | ||
| Comparative net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources Movement | |||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund |
35,009 | 16,255 | 18,754 |
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Hand of Mercy
Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
| Year Ended | Year | Ended | ||
|---|---|---|---|---|
| 31.12.24 | 31.12.23 | |||
| £ | £ | |||
| INCOMING RESOURCES | ||||
| Voluntary income | ||||
| Grant | 16,900 | - | ||
| Donations | 18,109 | 7,360 | ||
| 35,009 | 7,360 | |||
| Total incoming resources | 35,009 | 7,360 | ||
| RESOURCES EXPENDED | ||||
| Costs of generating voluntary income | ||||
| Other Costs | - | - | ||
| Charitable activities | ||||
| Grants to institutions | 11,200 |
17,299 | ||
| Support costs | ||||
| Finance | ||||
| Bank charges | 55 |
90 | ||
| Other | ||||
| Rent | ||||
| Event | 5,000 |
1,933 | ||
| - | ||||
| Total resources expended | 16,255 |
19,322 | ||
| 5 | Net (expenditure)/income | 18,754 | -11,962 |
This page does not form part of the statutory financial statements
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