WirtualSignatJrg Transxtion Ref. QSH4.83Z5.V6X2 28 Qkt2025 13 18 46 G￿￿ (Lrtc +0) D 112 p Ir20 Charity number- 1165908 The Good Deeds Foundation (in memory of Maher Farid Irsheid) Unaudited Trustees. report and financial statements For the year ended 31 December 2024 WirtualSignatJrg Transxtion Ref. QSH4.83Z5.V6X2 28 Qkt2025 13 18 46 G￿￿ (Lrtc +0) D 112 P2r20 Tho Good D•¢d$ Foundation lin memory of Mahor Farid Irsheid) Contents Page Reference and adrninistrative details of the Charity. its Trustees and advisers Trusts•s' rèport Ind•pond¢nt •xamln¢rfs r•port Statement of financial activtties Balance sheet Statement of cash flows 10 Notè$ to the fSnancSal statements WirtualSignatJrg Transxtion Ref. QSH4.83Z5.V6X2 28 Qkt2025 13 18 46 G￿￿ (Lrtc +0) D 112 PWO Tho Good D•¢d$ Foundation lin memory of Mahor Farid Irsheid) Reference and administrative details of the Charity. its Trustees and advisers For the year ended 31 December 2024 Trustsos Edourd De Langlade, Trustee Farideh Irshaid, Truslee Jannik Wenger. Trustee Charity registered number 1165908 Principal office Carter Lemon Camerons LLP 3rd Floor 20 King Street London EC2V 8EG Accountants Kreston Reeves LLP Chartered Accountants 2nd Floor 168 Shoredilch High Stre81 London E16RA Solicltors Carter Lemon Camerons LLP 3rd Floor 20 King Street London EC2V 8EG Indepondent Examlner Samaniha Rouse FCCA DChA Kreslon Reeves 2nd Floor 168 Shoredilch High Str881 London E16RA Page 1 WirtualSignatJrg Transxtion Ref. QSH4.83Z5.V6X2 28 Qkt2025 13 18 46 G￿￿ (Lrtc +0) D 112 P4r20 Tho Good D•¢d$ Foundation lin memory of Mahor Farid Irsheid) Trustees. report For the year ended 31 December 2024 The Trustees presenl their annual rèport trMJether with Ihe finanual statements of the Charity for thé 1 JanLJary 2024 to 31 December 2024. Obl•¢tlves and actlvltles a. Policies and objectives Our objectives and policies have the same. This year luckily we bounced back from 2023 spending reduction in our charity work and we managed to continue all projects with a liiue bit more money for the known areas which are., Feeding and grfting the w)r for Ramadan and Eid. Maintenance ol Scholarships lallhough less in scale), Maintenance of Environmental projects. Educational and Cultural programmes on all premiw in person and. Donations to other local charilies 21 31 41 51 The aim of the charity is lo prolong th8 legacy of Matter Fari¢Y Irshèid. who was a philanlhropisl during his Ilf8. His daughter and her husband sel up the ¢harily lo continue his legacy. so that his good deeds always remain on earth and his memory is alive fo￿ver. Maher Farid Irsheid, resided in Jordan and most ol his charity work was in Jordan and the Middle East. He was inlerested in educatson. environment. feeding the poor and empowering microfinancAg. The aim of the charity is measured by ongoing charity work in the name ol Maher Farid Irsheid. with the good deeds encompassing the obiectives. This charity is officially a Sadaqah Jariyah longoing charilyl Is 8 Way to benefit a deceased person in Islam. as their g(rt)d deeds end except for three things.. ongoing charity, beneficial kno￿edge, or a righteous child who prays lor them. Performing acts of charity on behatt of a loved one Can help them in the hereafter. Types of ongoing charity Planting trees or plants.. The reward continues as long as the plants provide shade or fruit. Spreading beneficial knowledge.. This indudes writing books or sharing knowledge that others continue to benefit from. Building or maintaining a Masjid.. The reward is ￿nts'nu￿j$ with every prayer, recilalion of the Quran, or community gathering held there. Providing clgan water. Digging a well is a prime example, as people will be rewarded every lime they drink from it. Supporting a school or hospital.. The reward continues for every person who benefits from the institution. b. Volunteers The charity has vdunleers and in the Islamic system. if you volunteer in a good deed, you gel part of the good with God, so people are generally happy helping out and volunteering when needs be for charitable causes. Some even consider themselves lucky lo even be able help out. in distn"r)uting the food lo the poor. Sadaqah which is the Islamic concept of charity can bè with your money, your time andlor wth your affort and all is rewarded equally by God. Page 2 WirtualSignatJrg Transxtion Ref. QSH4.83Z5.V6X2 28 Qkt2025 13 18 46 G￿￿ (Lrtc +0) D 112 PWO Tho Good D•¢d$ Foundation lin memory of Mahor Farid Irsheid) Trustees. report (continued} For the year ended 31 December 2024 Aehlèvemants and ￿rIOrnIan a. Review of activities In 2024 we reviewed the decision-making framework amongsl the trustees. We were holding monthly calls brainstorming for new ideas for the coming year. We had 12 calls this year and 4 official trustee meetings. We are hopefully in the process of writing a manual for the work we c*oose to do, why we do il and how we calculate the impact. All activities of the charity have been smooth and mosuy in line with previous years. In the coming year we plan to increase the scholarships we support. Ramadan, Eid al Fitr and Eid al-Adha donations have inereased slightly and we anlicipale further increasè next year, as the economic situation in Jordan seems to be gelting Wo￿9. SLJPPOrt for local communities has also increased and we are currenily tying to rent land to plant il and giv9 the produce to the local villages, as a way of supplementing their income. Cultural donations remain the same. bul the nature of the programmes are quite different. We hav& opl&d lo engage the youth of villages wrth dynamic Cultural competitions were they can win a prize and this seems lo have increased the overall enrolmenl in the cultural programmes. External donations indude those to Tadamon. the csowd fvndir¥J charity platform in Jordan and our funding of Tadamon, among others has increased the online charity spending in Jordan free fold this year. We also gave bil lo Tkiyyel Um Ali, a lood eharlty for the poor In Jordan. which is doing very good work. We may consider Increaslng that allocation in the comlng year. Flnanclal revlew a, Golng con¢•rn After making appropriate enquiries, the Tru51ees have a reasonable expectation that the Charity has adequate resources lo continue in operational existence for the fo￿Seeable future. For this reason, they continue lo adopt the going wncem basis in preparing the financial statements. Further details regarding Ihe adoption of the going concem basis Can be found in the accoLbnbng policies. b. Reserves pollcy 11 is the policy of the Charity to maintain ils free reserves at a level to enable it to be administered efficiently, meet ils short-lerni expenditure requirernenls, and have adequate resources to fund its charitable activities and projects. The Trustee5 are satisfied that the current level of free ￿SerVeS are adequate for the foreseen requirements of the charity. The charity looks to hold at leasl £350.(KKI in reserves. and tries to keep income and expenditure at similar levels each year so that reserves are held ccfflsistenl. if not allowing them lo increase slightly to ensure a buffer. c. Revlew of perfom)anco During the year, the Charity received donations of £995.720 12023-. £992.7001 and incurred expenditure of £962,35812023.' £838,8091- This created a surplus for the year of £33.36212023.' £153,891). As at 31 December 2024, the Charity held unreslricted fvnds 01 £501.5921£468,230}. Page 3 WirtualSignatJrg Transxtion Ref. QSH4.83Z5.V6X2 28 Qkt2025 13 18 46 G￿￿ (Lrtc +0) D 112 PWO Tho Good D•¢d$ Foundation lin memory of Mahor Farid Irsheid) Trustees. report (continued} For the year ended 31 December 2024 d. Prln¢lpal fundlng This charity is privately funded by the Trustees. Structure, govemance and management a. Constltutlon The Good Deeds Foundation lin memory of Maher Farid Irsheidl is a registered charity, number 1165908, and is consliluled under a Trust deed. The principal object of the Charity is to provide assistance lo the people of Ihe East and Wesl Bank of the River Jordan including the Palestinian territories, Jordan and Israel. b. Mèthods of appolntm•nt or *1o¢tlon of Trustsos The rnanagemenl of the Charity is the responsibility of the Trustees vtho are elected and Cowopled under the terms of the Trust deed. ¢. Organlsatlonal structurn and d•clslonwmaklng pollcl•s The charfly Is made up 013 tNstses and th10￿houl the year there are 4 meetsngs, held virtually lo dlscuss matters ol the charity and to also sign off the prior year accounts. Most ol the programmes the charity follows, are the same that Maher Farid Irsheid used to donate lo, which it has continued in his name but through the charity. When there are new variableslideas, which are true to Maher Farid Irsheid's legacy, the Iruslees discuss them. There is a programme for inducting and training trustees, however they do not expect to have any new Iruslees added lo the charity. d. Prlnclpal actlvStS•s The principle activities have again not thanged al all this year. Our charity is still an educational, cultural and environmental charity that tries lo hep the poor and underprivileged communities in all 3 areas we work in. We hope next year we will add more programmes and have lurther reach in all areas of the underpriveldged communities we target. We hope that the soul of Maher Irshei(l is smiling uKK)n us in heaven and happy with all the good work we are doing in his name. May he rest in peace Mr Maher Irsheid and may God help us lo do more good work in your namg this year. Plan$ for future period$ The charity aims to continue with the 5 objectives of the charity and spend the money that they gel donated each year lo spend. Page 4 WirtualSignatJrg Transxtion Ref. QSH4.83Z5.V6X2 28 Qkt2025 13 18 46 G￿￿ (Lrtc +0) D 112 P7r20 Tho Good D•¢d$ Foundation lin memory of Mahor Farid Irsheid) Trustees. report (continued} For the year ended 31 December 2024 Stat•mont of Tw$t••$' r¢$ponslbllltlès The Trustees are responsible for preparing the Trustees. report and the financial ststements in accordance with appli¢8ble law and United Kingdom Ace4>unbng Standants {Uniled Kingdom Generally Accepted Accounting Pra¢ti¢el. The law applicable to charities in England & Wales requires the Trustees to prepare financial slalemenls for each financial thich give a true and fair view of the slate of affairs of the Charity and of ils incoming resources and application of resources, including its income and expenditure. for that period. In preparing these financial statements, the Trustees are required to.. select suitable accounting polities and Ihen apply them consislently.. obsetve the methods and principles of the Charities SORP IFRS 1021.. make judgments and accounting estimates that are reasonable and prudent.. slate whether applicable UK Accounting Standards {FRS 1021 have been followed. subject lo any maltsrial departures disclosed and explained in the financial statements: prepare thg financial statements on the going concem basis unless it is inappropriate lo presum8 that the Charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient lo show and explain the Charity's transactions and disdose with ￿asonable accuracy al any ts.me the financial position of the Charity and enable them lo ensure that the financial stslements comply with the Charities Act 2011. th& Charity (Accounts and Reports) Re9u181ions 2008 and the provisions of the Trust deed. They a￿ also responsible for safgguarding th9 assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by ordgr of th8 members ol the board of Tru$tee$ and signed on th9ir behalf by.. Farldeh Irshald (Chair ol Trustees) Dale.'28 October 202S Page 5 WirtualSignatJrg Transxtion Ref. QSH4.83Z5.V6X2 28 Qkt2025 13 18 46 G￿￿ (Lrtc +0) D 112 PV20 Tho Good D•¢d$ Foundation lin memory of Mahor Farid Irsheid) Indèpendgnt •xamln8rf$ rèport For the yoar ended 31 Dacamber 2024 Independent ¢xamln¢r's r•port to the Trust¢•$ of Th¢ Good De•d$ Foundatlon {In memory of Mahgr Farld Irshgldl I'th¢ Chartty'i report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2024. Responsibilities and basis of report As the Trustees of the Charity you are ￿sponsible lor the preparation of the accounts in 8ccord8nce with the requirements of the Charities Act 20111.the 2011 Act'l. I report in respect of my examination of the Charivs accojnts carried out under secb'on 145 of the 2011 Act and in carying out my examination I have followed the applicable Directions given by the Charity Commission under section 1451511bl ol Ihe 2011 Acl. Indep8nd8nt 8xaminerfs stat8ment Since the Charity's gross income excee(le(1 £250.OW your examiner mvst be a member of a body listed in section 145 01 the 2011 Acl. I confirm Ihal l am qualified lo undertake the examination because l am a member of the Association of Chartered C8rtifi8d Accountants, which is one of the listed bodies. Your attention is drawn lo the lacl that the Chanty ha5 prepared the ae¢ounts in accordance with Accounting and Reporting by Charities.. St81emenl of Recommended Practice applicable lo ch8rib.es preparing Ihelr accounts in accordance with Ihe Financial Reportin9 Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference lo the Accounting and Reporb'ng by Charilies.. Statement ol Recommended Practice issued on 1 April 2005 which is referred to in Ihe extant regulations but has been wthdrawn. l understand that this has been done in order for the acts)unts lo provide a trne and fair view in aceord8nce with the Generally Accepted Accounting Practlce effectlve for reportlng perithjs beginnlng on or after 1 January 2019. I have completed my examination. I confirm that no matters have corne lo my attention in cL)nneclion with the examination giving me cause to believe that in any malerial respect.. accounting records were not kepl in respeci of the Charity as required by section 130 of the 2011 Act", or the accounts do not accord with those records.. or the accounts do not comply with the applicable requirements conceming the fom and conlenl of 8ccounts set out in the Charities (Accounts and Reports) RegulatKJns 2008 other than any requirement that thg accounts give a 'trug and fairf view %thich is not a matter considergd as part ol an indgpendent examination. I have no concems and have come across no other mattets in connecb.on with the ex8min81ion lo which attèntion should b8 drawn in this re￿rt in ordgr lo enable a proper understanding of the accounts to b8 reached. This report is made solely lo the Charitys Trustees. as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My has been undertaken so that I might stale lo the Charity's Trustees those matter5 1 am required lo state to Iheffl in an Independent examinevs report and for no other purpose. To the fullest exlenl permitted by law. I do not a¢¢epl or assume responsibility to anyone other than the Charity and the Charity's TnJsl8es as a bcKJy. for my work or for this report. Signed.. S Rouse Dated.. 28 October 2025 FCCA DChA Kreston Reeves LLP Chartered Accountsnts 2nd Floor 168 Shoreditch High Street Page 6 WirtualSignatJrg Transxtion Ref. QSH4.83Z5.V6X2 28 Qkt2025 13 18 46 G￿￿ (Lrtc +0) D 112 P9r20 Tho Good D•¢d$ Foundation lin memory of Mahor Farid Irsheid) Indèpgndent èxamin•rf$ report (continued) For the yoar ended 31 Dacamber 2024 London, E16RA Page 7 WirtualSignatJrg Transxtion Ref. QSH4.83Z5.V6X2 28 Qkt2025 13 18 46 G￿￿ (Lrtc +0) D 112 P I Tho Good D•¢d$ Foundation lin memory of Mahor Farid Irsheid) Statement of financial a¢tlvitl¢$ For the yoar ended 31 Dacamber 2024 Unrestricted funds 2024 Total funds 2024 Total funds 2023 Income from.. Charitable activities 995,720 995.720 992,700 Total Income 99S,720 995.720 992.700 Expendltur• on: Charitable activities 962,358 962.358 838.809 Total txpendlture 962,358 962.358 838,809 N•t mov•m•nt Sn lund8 33,362 33.362 153,891 R8¢onclllatlon of fund8: Total funds brought forward Nat movgmgnl in funds 468,230 33,362 468.230 33.362 314,339 153,891 Total funds ¢arrlèd forward 501,592 501,592 468,230 The Slalemenl of financial activities indudes all gains a￿1 losses recognised in the year. The notes on pages 11 to 18 form part of these financial slatements. Page 8 WirtualSignatJrg Transxtion Ref. QSH4.83Z5.V6X2 28 Qkt2025 13 18 46 G￿￿ (Lrtc +0) D 112 P 11120 Tho Good D•¢d$ Foundation lin memory of Mahor Farid Irsheid) Balan¢• Shaet As at 31 Decembgr 2024 2024 2024 2023 2023 Note Current assets Cash at bank and in hand 756.473 646,522 756,473 646.522 Current Ilabllltl•$ Creditors.. amounts falling due wthin one year (254.881) 1178,2921 Net ¢urr•nt assets $01.592 468,230 Total net a88ets $01,592 468,230 Charlty funds Rgslricted funds Unreslricled funds $01,592 468,230 Total fund$ $01.592 468,230 The fin8nci81 statements were approved and aulhorise(I for issue by the Trustees and signed on their behalf by.. Farldgh Irshald (Chair of Trustees) Dale.. 28 October 2025 The notes on pages 1110 18 fomi part of these financial statements. Page 9 WirtualSignatJrg Transxtion Ref. QSH4.83Z5.V6X2 28 Qkt2025 13 18 46 G￿￿ (Lrtc +0) D 112 P 12120 Tho Good D•¢d$ Foundation lin memory of Mahor Farid Irsheid) Statement of cash flows For the yoar ended 31 Dacamber 2024 2024 2023 Cash flows from oparatlng actlvltlas Net cash used in operabng activities 109,951 165,0571 Cash flows from Inv•stlng actlvltlo$ Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year 109,951 165,0571 711,579 646,522 Cash and cash equivalents at the end of the year 756,473 646,522 The notes on pages 1110 18 fomi part of these financial ststemenls Page 10 **The Good Deeds Foundation (in memory of Maher Farid Irsheid)** **Notes to the financial statements For the year ended 31 December 2024** ## **1. General information** The Good Deeds Foundation (in memory of Maher Farid Irsheid) (the charity) is a Charitable Incorporated Organisation (CIO) and domiciled in the United Kingdom. The address of the principal office is Carter Lemon Camerons LLP, 3rd Floor, 20 King Street, London, EC2V 8EG. The principal activitites of the charity are primarily an educational, cultural and environmental charity focusing on helping large amounts of underpriviledged people in Jordan, Palestinian territories and Israel. ## **2. Accounting policies** ## **2.1 Basis of preparation of financial statements** The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2018 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The Good Deeds Foundation (in memory of Maher Farid Irsheid) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. The financial statements are presented in UK sterling, which is the Charity's functional currency, and rounded to the nearest pound. ## **2.2 Going concern** The Trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the Charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the Charity's ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements. ## **2.3 Income** All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Where the donated good is a fixed asset, it is measured at fair value, unless it is impractical to measure this reliably, in which case the cost of the item to the donor should be used. The gain is recognised as income from donations and a corresponding amount is included in the appropriate fixed asset class and depreciated over the useful economic life in accordance with the Charity's accounting policies. On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the Charity which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. Page 11 WirtualSignatJrg Transxtion Ref. QSH4.83Z5.V6X2 28 Qkt2025 13 18 46 G￿￿ (Lrtc +0) D 112 P 14120 Tho Good D•¢d$ Foundation lin memory of Mahor Farid Irsheid) Notès to the flnanclal $tatements For the yoar ended 31 Dacamber 2024 A¢¢ountlng pollcl•$ l¢ontlnu•d) 2.3 Income (continued) Income lax recoverable in relation lo donations received under Gift or deeds of covenant is recognised at Ihe time of the donation. Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable. 2.4 Exp•ndltur• Expenditure is recognised ￿ce there is a legal or constructs've obligation lo transfer economic benefit to a third party, 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 classified by aclivily. The c4)sls ol each aelivily are made up of the totsl of direct costs and Shar￿ costs, including support costs involved in undertaking each activity. Direcl costs allributable to a single activity are allO￿ted directly to Ihal activity. Shared costs which contribute to more than one a¢livity and support costs which are not attributable to a single activity are apportioned befv488n those activities on a basis consistent with Ihe use of resources. Central staff costs are allocated gn the basis ol lime spent, and depreciation cllarges alloe£led on the pO￿.on of the assèt's use. Expenditure on charilable activili8s is incurred on dI￿¢11Y undertaking the activities which further the Charily's objectives. as well as any asswale(I supwrt costs. Grants payable are charged in the year %then the offer is made except in those cases where the offer 15 conditional. suth grdnts being recognised a5 expenditure when the eonditions allaching are fulfilled, Grants offered svbjecl lo condrtK)ns vthich have not Wn mel al the year end are noted as a commitment, bul nol accwed as expendilure. All expenditure is indusive of irrecoverable VAT. 2.5 Forelgn currencle8 Monetsry assets and liabilities denominated in foreign currencies are translated into sleding al rates of exchange ruling at the reporting date. Transaction5 in foreign currerries are translated into sterling at the rale ruling on the date ol the Iransaclion. Exchange gains and losses are recognised in the Statement of financial activities. 2.6 Cash at bank and In hand Cash al bank and in hand indudes cash arwj short-lerrn highly liquid investments with a short malurily of three months or less from the date of acquisttion or opening of the deposit or similar a¢counl. Page 12 WirtualSignatJrg Transxtion Ref. QSH4.83Z5.V6X2 28 Qkt2025 13 18 46 G￿￿ (Lrtc +0) D 112 P IY Tho Good D•¢d$ Foundation lin memory of Mahor Farid Irsheid) Notès to the flnanclal $tatements For the yoar ended 31 Dacamber 2024 A¢¢ountlng pollcl•$ l¢ontlnu•d) 2.7 Liabilities and provisions Li8bililies are recognise