**REPORT OF THE TRUSTEES & FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER**
## **2022**
**Prestons & Jacksons LLP Statutory Auditors** 364-368 Cranbrook Road Gants Hill Ilford
Essex
IG2 6HY
Charity Reg: 1165916 Company Reg No: CE006846
## **ABDULLAH AID**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
|CEOReport|3|
|---|---|
|Global Ambassador Report|4|
|Report of the Trustees|5 - 10|
|Report of the Independent Auditors|11 - 13|
|Statement of Financial Activities|14|
|Balance Sheet|15|
|Cash Flow Statement|16|
|Notes to the Cash Flow Statement|17|
|Notes to the Financial Statement|18 - 26|
**CEO REPORT 2022**
## **Shakil Malji**
Chief Executive Officer
I am grateful for the opportunity to present a brief overview of Abdullah Aid’s endeavours in 2022. Guided by Islamic values, our programmes have been a beacon of hope globally, actively supporting human life and dignity, in line with the United Nations Sustainable Development Goals.
Our initiatives, from providing immediate relief to offering sustainable solutions, have significantly impacted communities worldwide. We focus on essential areas such as clean water, healthcare, sheltering, empowering and education, reflecting our commitment to goals like No Poverty, Zero Hunger, and Good Health and Well-being. Additionally, in line with Article 18 of the Universal Declaration of Human Rights, we actively support the spiritual needs of the communities we serve.
In this global landscape, Abdullah Aid stands firm in its commitment to fostering peace and enhancing global humanitarian relief. Your unwavering support empowers our continuous effort to make a meaningful difference worldwide.
As the Founder & CEO I congratulate and commend my entire global team for their extremely hard work, dedication and passion which has enabled us to succeed in our mission to serve and save lives.
3
## **GLOBAL AMBASSADOR REPORT 2022**
## **Mufti Menk**
Global Ambassador
My association with Abdullah Aid as its Global Ambassador stemmed from a deep appreciation for the organisation's commitment to transparency and integrity. I was particularly captivated by their unwavering dedication, strategic expansion, and consistent emphasis on humanitarian initiatives.
Opting to serve both as a volunteer and a global ambassador was a deliberate decision to broaden our outreach and bring the essence of our humanitarian efforts to a larger audience. Since my affiliation with Abdullah Aid, I've witnessed a commendable trajectory of growth, strengthening our resolve and capabilities.
Being in a privileged position to oversee various projects, I can attest to the impeccable standards with which our initiatives are executed. I am immensely pleased with the progress we've made and the profound impact of our endeavours on people’s lives.
4
## **ABDULLAH AID**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. 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).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity governing document is a CIO Foundation model constitution registered with charity commission on 8th March 2016 amended on 21st November 2017.
The charity is controlled by its governing document, a deed of trust, and constitutes a Charitable Incorporated Organisation (CIO) as defined by the Charity Act 2011.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity number**
1165916
## **Principal address**
81 Upton Lane London E7 9PB
## **Trustees**
Rizwan Patel - Chair Umar Patel - Appointed 4th October 2022 Masiullah Patel - Appointed 4th October 2022 Shakil Malji - Resigned 2nd November 2022
## **Auditors**
Prestons & Jacksons Partnership LLP Statutory Auditors 364 - 368 Cranbrook Road Ilford Essex IG2 6HY
## **Accountants**
MSP Associates London Limited Chartered Certified Accountants 10 Cameron Road Ground Floor Front Ilford Essex IG3 8LA
5
## **TRUSTEES’ REPORT 2022**
## **Trustees**
We the Board of Trustees are privileged to be presenting this annual report for the year 2022 on behalf of Abdullah Aid UK.
As a governance board, our focus is always on the beneficiaries we serve; the dignity of individuals to live free from the fear of hunger or disease and the healing of communities to face the many challenges in the world today.
remarkable achievements made possible by the collective efforts of our hard-working staff, dedicated volunteers, resilient communities and the unwavering support of individuals, businesses and charity partners internationally.
We especially extend our appreciation to the CEO for his leadership, vision and dedication in propelling the organisation to new heights.
strength as we bring in additional resources and expertise in the years ahead.
6
## **TRUSTEES’ REPORT 2022**
## **Trustees Report**
**(Including directors’ report and strategic report) For the year ended 31 December 2022**
## **Emergency Appeals**
Our emergency appeals included support for Syrian refugees, and supporting the people of Afghanistan, Yemen and Palestine.
**Abdullah Aid started preparations of over 100 homes in Pakistan for**
earthquake in Java, Indonesia.
Pakistan displaced more than 33 million people. We provided emergency relief to the victims by delivering food packs, hot meals, water and tents. We saw that was the most needy and essential items required immediately after the flooding. As a long term project, we began preparations to construct permanent shelters homes for the victims
Java earthquake caused destruction to homes and roads. Abdullah Aid identified through its local partners in Indonesia families who lost their homes and belongings. We then began construction of new homes for them.
2022 saw further attacks in Gaza. We responded by delivering food and hygiene essentials.
## **Winter Warmth Appeal**
Winter Warmth appeal is run through the winter months where Abdullah Aid support families in countries such as Afghanistan, Syria, Jordan, Lebanon, Pakistan, Palestine and Yemen.
**2022 we began construction of more than 1,000 shelter homes for Syrian families**
## **Ramadan**
Ramadan being the holy month of fasting for Muslims across the world is a time when Muslims pour in with their donations. Millions across the globe fast during the day but will do have sufficient or nutritious meals to open their fasts. Abdullah Aid delivered food items across 20 countries reaching more than 4,500 families in some of the neediest locations.
## **Syria Shelters**
One of our most supported and popular projects was the Syrian shelter homes project. Abdullah Aid helped to move families living in tents into permanent shelters homes. A project following on from previous year.
7
**TRUSTEES’ REPORT 2022**
## **The Gambia**
In 2021 we started our village construction project. This project entailed building a village of 50 homes to improve the quality of life for the families. 2022 saw the inauguration of this village. This was alongside 40 other homes which were either completed or under construction.
## **Palestine Tahfeez Centre**
Abdullah Aid began construction of an education centre for Palestinian students. This centre facilitates free Islamic and secular education for those who are unable to afford an education. In 2022 we had approximately 170 students attending the school.
## **Tanzania**
As part of our work, Abdullah Aid carry our regular projects in Tanzania including food parcels, shelter, cash support, feeding, disability support and Masjid construction.
Tanzania. Work for a village of 50 homes and a Masjid began. The aim of this project was to provide families living in mud huts, many of which are on the verge of collapsing a permanent brick build home. This project as seen in other countries changes lives and increases confidence and providing dignity.
**The Palestine Tahfeez Centre saw the sponsorships of 170 students**
## **Yemen**
One of the hardest hit economies, the struggles faced by people in Yemen is beyond belief. Millions are without work and living in extreme poverty. Our second village construction began in 2022 with the aim of improving the quality of life for the people of Yemen.
## **Jordan**
It is estimated over 1.3 million Syrian refugees are in Jordan (registered & unregistered). In order to support and help rebuild lives, Abdullah Aid delivered container homes, education facilities and empowerment project. These projects are aimed at helping Syrian refugees in Jordan to develop skills, a step towards being more independent and helping to restore dignity. We also set up an education centre to provide free education.
**The Education centre in Jordan is providing 100 students free quality education.**
8
**TRUSTEES’ REPORT 2022**
## **Sponsorship**
communities and individuals. Abdullah Aid have received case studies of beneficiaries who were struggling with severe depression and anxiety due to the poverty. And as a result of our sponsorship programme, they have come out of this. Alongside orphans, we also have widows, imaams, and hifdh sponsorships.
## **Olive Trees**
The olive tree project is an ongoing project delivered in Palestine. Olive trees are planted which then allow locals to use as food, medicine and oil.
## **Eye Cataract**
multiple countries. For a small cost, the benefit is immense. Giving someone the ability to improve their vision changes their life significantly.
## **Masjid**
Our Masjid constructions have helped revive communities, provided a safe, permanent and serene place of worship. With more than 110 Masjid completed or under process, Abdullah Aid have answered calls from communities in various countries across the globe for the request of a Mosque.
## **Water**
Water is a necessity required by all. Unfortunately, millions are suffering from water-borne diseases.
around the world, Abdullah Aid are continuously building water sources for individuals and communities.
In 2022 we constructed over 300 water wells, water pumps and boreholes.
**Abdullah Aid Sponsored over 400 orphans in 2022**
**In 2022, Abdullah Aid planted over 7000 olive trees in Palestine**
9
**ABDULLAH AID**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
30/10/2023 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. Rizwan Patel Trustee
10
## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ABDULLAH AID**
## **Opinion**
We have audited the financial statements of Abdullah Aid (the 'charity') for the year ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
- In our opinion the financial statements:
- give a true and fair view of the state of the charity's affairs as at 31 December 2022 and of its incoming resources and application of resources, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
11
## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ABDULLAH AID**
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
- the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records and returns; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
## **Our responsibilities for the audit of the financial statements**
We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We obtained an understanding of the legal and regulatory framework applicable to the entity and how the entity is complying with that framework by discussing with management and checking compliance with regulators.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
12
## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ABDULLAH AID**
## **Use of our report**
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Prestons & Jacksons Partnership LLP Statutory Auditors 364 - 368 Cranbrook Road Ilford Essex IG2 6HY
30/10/2023 Date: .............................................
13
## **ABDULLAH AID**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**EXPENDITURE ON**
Raising funds
3
**Charitable activities**
4
Charitable Activities
Support Costs
Governance Costs
**Total**
**NET INCOME**
**Transfers between funds**
14
**Net movement in funds**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted Restricted
funds
fund
£
£
**373,996**
**6,018,968**
**36,526**
**-**
**4,618**
**5,931,036**
**131,870**
**60,059**
**70,006**
**-**
**243,020**
**5,991,095**
**130,976**
**27,873**
**(698,679) **
**698,679**
**(567,703)**
**726,552**
**763,800**
**-**
**196,097**
**726,552 **|**31.12.22**
**Total**
**funds**
**£**
**6,392,964 **
**36,526**
**5,935,654**
**191,929**
**70,006**
**6,234,115**
**158,849**
**-**
**158,849**
**763,800**
**922,649**|31.12.21
Total
funds
£
5,730,676
189,265
4,843,623
138,538
58,000
5,229,426
501,250
-
501,250
262,550
763,800|
|---|---|---|---|
The notes form part of these financial statements
14
## **ABDULLAH AID**
## **BALANCE SHEET 31 DECEMBER 2022**
|Notes
**FIXED ASSETS**
Tangible assets
11
**CURRENT ASSETS**
Debtors
12
Cash at bank
**CREDITORS**
Amounts falling due within one year
13
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
14
Unrestricted funds:
General fund
Designated Funds
Restricted funds:
Restricted Funds
**TOTAL FUNDS**|Unrestricted Restricted
funds
fund
£
£
**1,632**
**-**
**47,760**
**-**
**181,220**
**927,352 **
**228,980**
**927,352**
**(34,515)**
**(200,800)**
**194,465**
**726,552 **
**196,097**
**726,552**
**196,097**
**726,552 **|**31.12.22**
**Total**
**funds**
**£**
**1,632**
**47,760**
**1,108,572**
**1,156,332**
**(235,315)**
**921,017**
**922,649**
**922,649**
**-**
**196,097**
**196,097**
**726,552 **
**922,649**|31.12.21
Total
funds
£
-
-
1,462,948
1,462,948
(699,148)
763,800
763,800
763,800
763,800
-
763,800
-
763,800|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 30/10/2023
............................................. Rizwan Patel
Trustee
The notes form part of these financial statements
15
## **ABDULLAH AID**
## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash (used in)/provided by operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Net cash (used in)/provided by investing activities
**Change in cash and cash equivalents**
**in the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end**
**of the reporting period**|**31.12.22**
**£**
**(352,200) **
**(352,200) **
**(2,176) **
**(2,176) **
**(354,376)**
**1,462,948**
**1,108,572**|31.12.21
£
978,684
978,684
-
-
978,684
484,264
1,462,948|
|---|---|---|
The notes form part of these financial statements
16
## **ABDULLAH AID**
## **NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022**
## **1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**Net income for the reporting period (as per the Statement of**
**Financial Activities)**
**Adjustments for:**
Depreciation charges
Increase in debtors
(Decrease)/increase in creditors
**Net cash (used in)/provided by operations**|**31.12.22**
**£**
**158,849**
**544**
**(47,760)**
**(463,833)**
**(352,200) **|
31.12.21
£
501,250
985
-
476,449
978,684|
|---|---|---|
## **2. ANALYSIS OF CHANGES IN NET FUNDS**
|**Net cash**
Cash at bank
**Total**|At 1/1/22
£
**1,462,948**
**1,462,948**
**1,462,948**|Cash flow
£
**(354,376)**
**(354,376)**
**(354,376)**|**At 31/12/22**
**£**
**1,108,572 **
**1,108,572 **
**1,108,572**|
|---|---|---|---|
The notes form part of these financial statements
17
## **ABDULLAH AID**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Statutory Information**
Abdullah Aid is a charitable incorporated organisation (CIO) registered with Charity Commission in England and Wales. The registered office address can be found at the information page.
## **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.
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.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost
## **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.
18
## **ABDULLAH AID**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022**
## **2. DONATIONS AND LEGACIES**
|**DONATIONS AND LEGACIES**|||||
|---|---|---|---|---|
|Donations & Gifts
Gift aid
Grants
Sponsorships
**Restricted Donations**
Afghanistan
Albania
Bangladesh
Ethiopia
Gambia
Guinea Bissau
India
Indonesia
Lebanon
Nepal
Nigeria
Pakistan
Palestine
Sierra Leone
Sri Lanka
Syria
Tanzania
Uganda
United Kingdom
Various
Yemen
**Other Restricted Funds**
Zakaat Ul fitr
Sadaqah
Lillah
Madrassah
**Unrestricted Donations**
**Total Donations and Gifts**||**31.12.22**
**£**
**6,018,968**
**366,746**
**-**
**7,250**
**6,392,964**
**31.12.22**
**301,311**
**10,317**
**34,997**
**-**
**229,519**
**343,968**
**167,671**
**10,993**
**-**
**9,275**
**29,525**
**668,273**
**516,842**
**44,567**
**50,141**
**2,002,834**
**443,979**
**-**
**41,994**
**43,664**
**451,582**
**361,385**
**239,022**
**17,059**
**50**
**6,018,968**
**373,996**
**6,392,964 **||
31.12.21
£
5,403,813
289,226
37,637
-
5,730,676
**31.12.21**
25,276
9,030
56,808
150
151,535
262,645
149,843
-
344
-
36,354
54,933
1,294,767
35,867
34,618
1,253,170
155,840
8,000
17,344
22,371
165,097
311,119
133,466
17,290
1,333
4,197,200
1,206,613
5,403,813|
||||||
||||||
||||||
19
## **ABDULLAH AID**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022**
## **2. DONATIONS AND LEGACIES - continued**
Grants received, included in the above, are as follows:
|HMRC CJRS Grant
**3.**
**RAISING FUNDS**
**Raising donations and legacies**
Advertising
Fundraising Costs|**31.12.22**
**£**
**-**
**31.12.22**
**£**
**19,017**
**17,509**
**36,526**|31.12.21
£
37,637
31.12.21
£
50,727
138,538
189,265|
|---|---|---|
## **4. CHARITABLE ACTIVITIES COSTS**
|Charitable Activities
Support Costs
Governance Costs
**DONATION PAYABLE**
Charitable Activities|Grant
funding of
activities
(see note
5)
£
**5,931,036**
**-**
**-**
**5,931,036**|Support
costs (see
note 6)
£
**4,618**
**191,929**
**70,006**
**266,553**
**31.12.22**
**£**
**5,931,036**|Totals
£
**5,935,654**
**191,929**
**70,006**|
|---|---|---|---|
||||**6,197,589**|
||||
31.12.21
£
4,843,623|
## **5. DONATION PAYABLE**
20
## **ABDULLAH AID**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022**
## **5. DONATION PAYABLE - continued**
The total grants paid to institutions during the year was as follows:
|Afghanistan
Palestine
Pakistan
India
Yemen
Zakaat Ul Fitr
Sri Lanka
General Donation
Sadaqah
Albania
Bangladesh
Gambia
Guinea Bissau
Nigeria
Sierra Leone
Syria
Tanzania
Uganda
United Kingdom
Zimbabwe
Eid Gifts
Fidyah
Indonesia
Lebanon
Lilah
Jordan
Nepal|**31.12.22**
**£**
**189,407**
**447,822**
**451,987**
**145,673**
**403,651**
**411,609**
**48,586**
**110,820**
**33,652**
**692**
**81,900**
**233,700**
**371,814**
**20,107**
**30,877**
**1,925,289**
**813,586**
**3,000**
**49,461**
**-**
**5,000**
**1,448**
**5,000**
**54,996**
**26,345**
**59,350**
**5,264 **
**5,931,036**|
31.12.21
£
-
1,580,402
75,005
159,767
250,153
304,290
33,742
656,426
139,999
6,153
19,500
110,762
202,678
27,469
27,423
1,047,393
148,656
10,000
13,405
30,400
-
-
-
-
-
-
-|
|---|---|---|
|||4,843,623|
21
## **ABDULLAH AID**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022**
## **6. SUPPORT COSTS**
|Charitable Activities
Support Costs
Governance Costs
Charitable Activities
Support Costs
Governance Costs|Information
Management
Finance technology
£
£
£
**-**
**-**
**-**
**94,896**
**93,395**
**42**
**-**
**57,996**
**-**
**94,896**
**151,391 **
**42**
Human
Governance
resources
Other
costs
Totals
£
£
£
£
**-**
**-**
**4,618**
**4,618**
**136**
**3,460**
**-**
**191,929**
**-**
**-**
**12,010**
**70,006**
**136**
**3,460**
**16,628**
**266,553**|
|---|---|
## **7. TRUSTEES' REMUNERATION AND BENEFITS**
||**31.12.22**|31.12.21|
|---|---|---|
||**£**|£|
|Trustees' salaries|**57,996**|46,000|
During the year, a trustee was paid a gross remuneration of £57,996 (2021: £46,000). The remuneration is for full time employment as CEO of the Charity and is approved by the Board of Trustees. However, this is not in accordance with the charities trust deed and governing documents. The charity is in correspondence with the Charity Commission to resolve this matter.
## **Trustees' expenses**
During the year, trustee’s expenses of £17,654 were noted. These costs were mainly travelling expenses for monitoring charitable projects overseas.
## **8. STAFF COSTS**
|**STAFF COSTS**|||
|---|---|---|
|Wages and salaries
Social security costs|**31.12.22**
**£**
**139,894**
**10,318**
**150,212**|31.12.21
£
108,458
3,957|
|||112,415|
The average monthly number of employees during the year was as follows:
||**31.12.22**|31.12.21|
|---|---|---|
|Admin and Management|**4**|4|
22
## **ABDULLAH AID**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022**
## **8. STAFF COSTS - continued**
No employees received emoluments in excess of £60,000.
## **9.**
|No employees received emoluments in excess of £60,000.|No employees received emoluments in excess of £60,000.|No employees received emoluments in excess of £60,000.|No employees received emoluments in excess of £60,000.|No employees received emoluments in excess of £60,000.|
|---|---|---|---|---|
|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 31.12.21**|||||
||Unrestricted|Restricted||Total|
||funds|fund||funds|
||£|£||£|
|**INCOME AND ENDOWMENTS FROM**|||||
|Donations and legacies|1,533,476|4,197,200||5,730,676|
|**EXPENDITURE ON**|||||
|Raising funds|189,265||-|189,265|
|**Charitable activities**|||||
|Charitable Activities|646,423|4,197,200||4,843,623|
|Support Costs|138,538||-|138,538|
|Governance Costs|58,000||-|58,000|
|**Total**|1,032,226|4,197,200||5,229,426|
|**NET INCOME**|501,250||-|501,250|
|**RECONCILIATION OF FUNDS**|||||
|Total funds brought forward|262,550||-|262,550|
|**TOTAL FUNDS CARRIED**|||||
|**FORWARD**|763,800||-|763,800|
## **10. KEY MANAGEMENT PERSONNEL**
The Key Management Personnel comprises of the Board of Trustees.
23
## **ABDULLAH AID**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022**
## **11. TANGIBLE FIXED ASSETS**
|**COST**
At 1 January 2022
Additions
At 31 December 2022
**DEPRECIATION**
At 1 January 2022
Charge for year
At 31 December 2022
**NET BOOK VALUE**
At 31 December 2022
At 31 December 2021
**12.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Prepayments and accrued income
**13.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Taxation and social security
Other creditors|**31.12.22**
**£**
**47,760**
**31.12.22**
**£**
**200,800**
**3,294**
**31,221**
**235,315**|Computer
equipment
£
**3,940**
**2,176**
**6,116**
**3,940**
**544**
**4,484 **
**1,632 **
-
31.12.21
£
-
31.12.21
£
672,094
2,367
24,687
699,148|
|---|---|---|
24
## **ABDULLAH AID**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022**
## **14. MOVEMENT IN FUNDS**
|Net
movement
At 1/1/22
in funds
£
£
**Unrestricted funds**
General fund
**763,800**
**130,976**
Designated Funds
**-**
**-**
**763,800**
**130,976**
**Restricted funds**
Restricted Funds
**-**
**27,873**
**TOTAL FUNDS**
**763,800**
**158,849**
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
**373,996**
**Restricted funds**
Restricted Funds
**6,018,968**
**TOTAL FUNDS**
**6,392,964**
**Comparatives for movement in funds**
At 1/1/21
£
**Unrestricted funds**
General fund
262,550
**TOTAL FUNDS**
262,550|Transfers
between
funds
£
**(894,776)**
**196,097**
**(698,679)**
**698,679**
**-**
Resources
expended
£
**(243,020)**
**(5,991,095)**
**(6,234,115) **
Net
movement
in funds
£
501,250
501,250|
At
31/12/22
£
**-**
**196,097**
**196,097**
**726,552**
**922,649**
Movement
in funds
£
**130,976**
**27,873**
**158,849**
At
31/12/21
£
763,800
763,800|
|---|---|---|
||||
|||
|
25
## **ABDULLAH AID**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022**
## **14. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted Funds
**TOTAL FUNDS**|Incoming
resources
£
1,533,476
4,197,200
5,730,676|
Resources
expended
£
(1,032,226)
(4,197,200)
(5,229,426)|Movement
in funds
£
501,250
-
501,250|
|---|---|---|---|
## **Restricted Funds**
The restricted funds of £726,552 at 31st December 2022 represents the balance carried forward on a number of different projects over different countries.
## **Unrestricted Designated Funds**
This fund is used to cover the charity's overhead costs.
## **Transfers between funds**
Transfer from unrestricted funds to restricted funds were to cover for restricted donations paid in the year.
## **15. RELATED PARTY DISCLOSURES**
## **1. Services provided by Trustee to the Charity**
During the year, one of the trustees provided book-keeping services to the charity. Fees charged were £3,500 (2021: £3,890)
## **2. Donation made to other related charities**
During the year, the charity donated £1,031,345 on charitable activities involving partner charities with board representation from an Abdullah Aid trustee. The donations related to various charitable initiatives undertaken in collaboration with international partner entities in Tanzania and Gambia where an Abdullah Aid trustee also serves on the board. Comprehensive oversight mechanisms and conflict of interest policies have been adhered to, ensuring the ethical utilisation and governance of the expended funds, with further details available in subsequent notes and reports. The amount donated to the partner entities in the financial year ended were £1,031,345.
## **3. Trustees' Remuneration**
See Note 9
26
Abdullah Aid
ABDULLAHAID.ORG.UK
Charity Reg.. 1165916