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2023-12-31-accounts

Children in Syrian refugee camps

ANNUAL REVIEW 2023

Charity Reg: 1165916 Company Reg No: CE006846

CONTENTS

CONTENTS
Introduction 2
Chairman and CEO Message 3
Impact at a Glance 4
Our Programmes 5
Water Projects 7
Food Security 8
Medical and Mobility Support 10
Winter Warmth Campaigns 11
Education and Sponsorship Programmes 12
Empowerment Programmes 13
Masjid Construction 15
Eid Gifts 16
Financial Review 17
Governance and Leadership 18
Looking Ahead 19
Thank You 20
Letter from our Ambassador 21
Abdullah Aid

Abdullah Aid annual review 2023 1

Introduction

2023 has been a year of profound impact for Abdullah Aid, as we continued our mission to provide essential humanitarian assistance across the globe. From disaster relief to sustainable development projects, our work is driven by a deep commitment to uplift vulnerable communities. This year, we expanded our efforts, addressing both immediate needs and long-term solutions in line with the United Nations Sustainable Development Goals (SDGs).

With the ongoing support of our donors, we directly impacted over half a million people through our various programmes, bringing hope and support to those most in need.

2 Abdullah Aid annual review 2023

Chairman and CEO Message

Assalamu Alaikum wa Rahmatullahi wa Barakatuh,

2023 has been a year of immense challenges, but also one of hope, perseverance, and growth. Abdullah Aid has been at the forefront of many humanitarian crises, providing essential relief to those most in need. From the devastating earthquakes in Morocco and Turkey to the floods in Pakistan, our efforts have reached some of the most vulnerable communities during their most difficult times.

This response has only been possible through the dedication of our donors, volunteers, and partners. Together, we have provided not only immediate relief but also sustainable solutions that empower communities to rebuild their futures. Projects like constructing wells, supporting livelihoods, and launching educational programmes for children are transforming lives in meaningful ways.

We have also strengthened our global partnerships, working closely with local organisations and international agencies to maximise our impact. By being culturally sensitive and responsive to the unique needs of each community, we have ensured that Abdullah Aid not only delivers relief but also restores dignity and inspires hope.

As we look ahead, our mission remains clear: to provide relief, restore dignity, and inspire hope. With your continued support, we are confident that we can face any challenge and continue to serve those who need us most.

BarakAllahu feekum,

Rizwan Patel – Chair Shakil Malji - CEO

Abdullah Aid annual review 2023 3

Impact at a Glance

Over

[beneficiaries across] 20[countries] 500,000

£8+[million raised]

619[water facilities installed]

883[sponsorships across multiple regions]

280[homes built for displaced and poverty] stricken families

packs of bread distributed through 123,000 projects 21,000[food parcels distributed] (100,000 individuals)

4 Abdullah Aid annual review 2023

Our programmes

Emergency Relief

Abdullah Aid responded to multiple global emergencies, including severe flooding in Pakistan and earthquakes in Turkey, Afghanistan, Palestine and Morocco. Our teams delivered essential food, winter kits, and medical supplies, providing life-saving aid to over 250,000+ people.

In response to the devastating floods in Pakistan, Abdullah Aid initiated empowerment projects for women and families displaced by the disaster. We provided training and resources to help women establish small businesses, supporting their journey toward economic independence.

Azaaz Health Centre: Lifesaving Care Amidst Crisis

In response to the severe political and socio-economic crisis in Syria, which has devastated living conditions and the healthcare system, Abdullah Aid established a health centre in Turkish-controlled Azaaz. This facility has provided critical medical care to over 70,000 vulnerable individuals. The centre is dedicated to delivering essential healthcare services to men, women, and children, ensuring that they receive the treatment they need to recover and thrive despite the ongoing hardships.

Palestine: Delivering Lifesaving Aid Amidst Crisis

In response to the ongoing humanitarian crisis in Palestine, Abdullah Aid delivered 25 trucks filled with essential supplies from Egypt into Gaza. These trucks carried a range of critical resources, including medical equipment, medications, food, hygiene kits, and clothing. This support was vital in alleviating the suffering of families deeply affected by the conflict, providing them with the necessary tools to survive and maintain their dignity during these challenging times.

Abdullah Aid’s efforts in Palestine reflect our unwavering commitment to delivering urgent relief to those in need, regardless of the barriers or difficulties faced. This is possible through the support of our donors, partners and faith communities.

This initiative highlights Abdullah Aid’s commitment to supporting communities in crisis, offering hope and healing in a region where healthcare is desperately needed.

UNSDGs Addressed:

5

Abdullah Aid annual review 2023

Shelter and Hope Amidst Crisis

In the wake of the devastating earthquake that struck Turkey, Syria and the surrounding regions, countless families, found themselves displaced once again. Already living in a conflict zone, these families faced yet another crisis, losing what little they had and struggling to survive in harsh conditions without secure shelter.

Abdullah Aid responded by constructing new shelter homes, offering more than just a roof—these homes provide safety, stability, and a fresh start for families who have endured unimaginable hardship.

In addition to supporting displaced Syrian refugees, we focused on reaching out to families who where living in extreme poor conditions across Asia, Africa and Middle East. Abdullah Aid constructed more than 280 homes.

UNSDGs Addressed:

The impact of these shelters reaches far beyond immediate relief. They represent resilience, dignity, and hope for a community that has suffered tremendous loss. No longer forced to live in makeshift tents or unsafe conditions, families now have the security they need to focus on healing and planning for a brighter future. These shelter homes stand as a testament to the compassion and humanity that continues to uplift those in need during times of crisis.

6 Abdullah Aid annual review 2023

Water Projects Access to clean water is a cornerstone of Abdullah Aid’s work. In 2023, we installed 619 water facilities across countries including India, Pakistan, The Gambia, Sri Lanka and Nepal.

Additionally we provided clean water to over 2,000 people in Yemen through monthly water deliveries.

These projects have dramatically reduced the burden of waterborne diseases.

Water for Somita Village: A Source of Life and Hope

For the people of Somita village in The Gambia, access to clean water was once a daily struggle. With no nearby source of safe drinking water, villagers had to walk miles under the intense sun to reach a distant well, carrying heavy containers back to their homes. This physically demanding task was especially difficult for the elderly and those with health issues, and many simply could not make the journey, often relying on unsafe sources or going without water for days.

The installation of a borehole by Abdullah Aid has completely transformed life in Somita. Tapping into a deep and reliable source of clean water, the borehole now provides fresh, safe drinking water just steps away from villagers' homes.

This change has brought immediate relief. Families no longer need to undertake long, exhausting trips to meet their basic water needs. Children can focus on their education and enjoy their childhood, while adults have more time and energy for farming, small trades, and other vital activities. Most importantly, the community now has consistent access to clean water, improving health and wellbeing across the village.

The borehole has done more than provide water—it has brought new opportunities, better health, and hope for a brighter future for Somita village.

UNSDGs Addressed:

Abdullah Aid annual review 2023 7

Food Security

In Yemen and Lebanon, where hunger remains a critical issue, Abdullah Aid’s bakery projects produced and distributed 123,000 bread packs, providing vital nourishment to families affected by conflict and famine.

Additionally, to help tackle food insecurity and malnutrition, we delivered more than 21,000 food packs, benefiting more than 100,000 individuals.

8 Abdullah Aid annual review 2023

Mrs. Tahanint’s Story: A Mother’s Strength and a Community’s Support

Mrs. Tahanint, a 45-year-old widow, faced immense challenges after the passing of her husband due to a prolonged illness. With eight children depending on her, she struggled to provide the basics for her family. Living in a humble home with limited means, they often faced days of uncertainty and hunger.

Despite her difficult circumstances, Mrs. Tahanint remained determined to care for her children. With no other source of income and the weight of responsibility on her shoulders, she persevered, searching for ways to meet their daily needs.

When she learned about Abdullah Aid’s Food Parcel programme, she decided to reach out. After being accepted, Mrs. Tahanint received regular food parcels filled with essential, nutritious items, giving her family the nourishment they needed.

This support brought immediate relief. With a consistent supply of food, Mrs. Tahanint no longer had to worry about how to feed her children. She was able to focus on their education and well-being, creating a more stable environment for them to thrive.

Her story is a testament to the power of community and support. Abdullah Aid’s Food Parcel programme allowed Mrs. Tahanint to provide for her family with dignity, showing that even in the hardest times, hope and resilience can prevail.

UNSDGs Addressed:

Abdullah Aid annual review 2023 9

Medical and Mobility Support: Restoring Dignity & Independence

Before After

Abdullah Aid has been at the forefront of delivering essential medical and mobility assistance to individuals living with disabilities. Through cataract treatments in six countries—Pakistan, Guinea Bissau, Yemen, Nigeria, Nepal, and Sierra Leone—we have helped restore the sight of over 400 people, giving them the gift of vision and transforming their lives. Additionally, we have provided mobility aids to many more, ensuring that they regain independence and dignity.

One particularly moving story is that of Ishtiaq from Afghanistan, who had been walking on his hands and knees due to a lack of funds for a wheelchair. When Abdullah Aid delivered a wheelchair to him, his joy was overwhelming. This simple gift drastically improved his mobility, enabling him to perform daily tasks with ease and enhancing his overall quality of life.

These projects have been life-changing, not only for the individuals affected but also for their families, easing the burdens of daily challenges and instilling a renewed sense of confidence and hope. Through this support, Abdullah Aid continues to fulfil its mission of providing compassion and relief to those most in need.

UNSDGs Addressed:

10

Winter Warmth Campaigns

To support vulnerable communities during harsh winters, Abdullah Aid distributed 5,000 winter kits, including blankets, clothing, and heating supplies to families in Syria, Pakistan, and Lebanon. These resources helped families survive freezing Temperatures, protecting them from winter-related illnesses.

Total beneficiaries: 20,000+

UNSDGs Addressed:

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11
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Education and Sponsorship Programmes

Our sponsorship programs support 883 individuals in countries such as The Gambia, Tanzania and Yemen, providing education, welfare, and stability. Sponsorship enables the beneficiaries to pursue the dream of education and take a step to break the cycle of poverty.

UNSDGs Addressed:

Fatima's Story: A Journey of Resilience and Empowerment

After the tragic loss of her husband, Fatima faced significant challenges. Left as the sole provider for her family, she struggled to make ends meet. The responsibility of caring for her children weighed heavily on her, and without a stable source of income, she found herself in difficult circumstances.

It was during this time that Fatima learned about Abdullah Aid’s Widow Sponsorship programme. With a sense of hope, she applied and was accepted. Through the programme, She received vital financial support that helped her regain control over her life.

Today, Fatima no longer faces the uncertainties that once overwhelmed her. She has the means to provide for her family and live with dignity. Her resilience and determination, combined with the support from Abdullah Aid, have enabled her to build a stable future.

Fatima’s story is one of transformation and inspiration. She now encourages others in her community to seek help and believe in their ability to overcome challenges. Abdullah Aid’s Widow Sponsorship programme has been instrumental in her journey, showing how targeted support can lead to renewed hope and opportunities.

12 Abdullah Aid annual review 2023

Empowerment Programmes: Building Self-Sufficiency and Hope

Abdullah Aid’s empowerment programmes play a crucial role in helping individuals and families regain confidence and achieve self-sufficiency. These initiatives have supported hundreds of vulnerable people, including widows and those struggling to make ends meet.

One such inspiring story is that of Aminah, a widow who supported herself and her three children by sewing. Her income, though modest, allowed her to meet her family’s basic needs. However, when Aminah’s sister—also a widow—fell seriously ill, she sacrificed her savings to help pay for her sister’s medical treatment. Sadly, her sister passed away, leaving Aminah with the responsibility of caring for her two orphaned nieces. With more dependants and mounting expenses, Aminah was forced to sell her sewing machine to provide for her growing family.

That’s when Abdullah Aid stepped in. By providing Aminah with a new sewing machine, we helped her regain her means of income, allowing her to once again support her family with dignity and independence. This story reflects the power of empowerment programmes to change lives, helping individuals like Aminah take control of their futures.

UNSDGs Addressed:

Abdullah Aid annual review 2023 13

Masjid Construction

Overview: We built mosques in Tanzania, Gambia, Guinea Bissau, and Indonesia, providing essential spaces for worship and community gathering.

Impact: These mosques have enhanced access to religious practices, particularly Jummah prayers, strengthening community bonds and spiritual well-being. With local mosques now accessible, elderly people, women, and children no longer need to travel long distances for prayers. This ease of access has fostered stronger communal ties and a more vibrant community life.

14 Abdullah Aid annual review 2023

Masjid Construction in Masalor Village: A Community United in Faith

In Masalor Village, Sierra Leone, the community faced considerable challenges in practising their faith. Without a local mosque, many villagers prayed at home or had to travel long distances to attend congregational prayers. This made fulfilling their religious duties difficult and limited opportunities for communal worship and learning.

Recognising this need, Abdullah Aid supported the construction of a new masjid and madrasah for the village. The masjid quickly became a centre of spiritual and communal life, allowing the villagers to gather for the five daily prayers and strengthen their bonds as a community.

The addition of the madrasah provided local children with the chance to deepen their understanding of Islam, instilling faith and values that will shape the future of the village. The masjid has become a place not only for worship but also for learning, unity, and celebration, with villagers coming together for events like communal iftars during Ramadan.

Today, the people of Masalor are thriving, empowered by their shared faith and the knowledge they continue to gain. The masjid stands at the heart of their community, fostering collaboration and hope for generations to come.

Addressed:

Abdullah Aid annual review 2023 15

Eid Gifts

Overview: Delivered Eid gifts to over 2,500 children from disadvantaged backgrounds, bringing joy and hope during festive occasions.

Impact: Created positive experiences for children, fostering a sense of happiness and community spirit. The gifts have not only brought smiles but also instilled a sense of being valued and remembered during significant religious celebrations.

UNSDGs Addressed:

16

Financial Review

In 2023, Abdullah Aid raised £8+ million through generous contributions from our donors. These funds were allocated to key areas:

• 100% of donations to program expenses, directly impacting the lives of vulnerable people.

• The government supplied Gift Aid component of these donations covered all our operational costs and fundraising expenses ensuring organisational growth and long-term investment.

Project Supported

17

Governance and Leadership Commitment to Excellence

Abdullah Aid remains steadfast in its mission to provide compassionate and effective assistance to those in need. Our impact in 2023 highlights not only our ability to address urgent needs but also our strategic efforts to foster long-term development across the communities we serve. We remain committed to expanding our reach, enhancing programme quality, and refining our operational strategies to better serve vulnerable populations worldwide.

We acknowledge the Charity Commission's recent regulatory warning concerning the procedural oversight regarding the appointment of a Trustee as an employee without prior approval. This occurred during a period of rapid growth in 2018, and we deeply regret the error. We have since taken robust actions to address this non-compliance and implemented measures to prevent future occurrences, reinforcing our dedication to the highest standards of governance and transparency. Our response includes:

Strengthened Governance Framework: We have bolstered our Board with the appointment of legal and governance specialists, ensuring that our trustees are equipped with the expertise necessary to guide the charity effectively. This step aligns with best practices as outlined in the Charity Governance Code, reinforcing our commitment to accountability and legal compliance.

Comprehensive Trustee Training:

We have introduced mandatory trustee training programmes focusing on compliance, regulatory obligations, and governance best practices. This training ensures all trustees understand their legal duties and the importance of maintaining robust governance standards in line with the Charity Commission's guidance.

Independent Organisational Review:

We conducted an external review to assess and improve our organisational practices, identifying areas for enhancement in risk management, safeguarding, and financial oversight. The review has led to the adoption of a risk-based approach to compliance, ensuring that significant risks are identified, monitored, and managed effectively to protect the charity’s assets and reputation.

Strategic Leadership Enhancements:

We appointed a charity governance and risk specialist to oversee compliance and regulatory standards, embedding a culture of continuous improvement. This role involves regular reviews of governance policies, including due diligence procedures for trustees and partners, to ensure alignment with best practice guidelines and regulatory requirements.

Our approach extends beyond addressing past issues; we are focused on embedding a culture of excellence throughout the organisation. Our governance strategy emphasises proactive risk management, safeguarding, and transparent decision-making to ensure that Abdullah Aid operates with the highest ethical standards and delivers on its charitable objectives effectively. This commitment to excellence is not only reflected in the improvements to our internal practices but also in the way we engage with stakeholders, ensuring openness and accountability in all our operations.

Furthermore, our Board regularly evaluates safeguarding policies and risk management frameworks to respond to evolving needs and emerging risks in the communities we support. We have instituted regular reviews of our safeguarding practices and compliance with the latest regulatory requirements, thus fortifying our ability to protect beneficiaries and uphold their rights.

Looking ahead, we are dedicated to refining our governance structures, enhancing trustee engagement, and continuously improving our operational effectiveness to ensure that Abdullah Aid continues to deliver impactful, ethical, and sustainable aid to those in need.

18

Looking Ahead

As we look to 2024, Abdullah Aid is dedicated to scaling up its projects, particularly in water access, education, and emergency response. Our goal is to build on the number of water facilities to bring clean water to thousands more.

We will also focus on empowerment initiatives for women and youth, offering vocational training and micro finance to help families build sustainable livelihoods.

Together with our supporters, we will continue to respond to crises, deliver sustainable development, and uplift communities around the world. To create long term change and improve the lives of some of the neediest communities.

Abdullah Aid annual review 2023 19

Thank You

To our donors, volunteers, and partners, we express our deepest gratitude. Your unwavering support has enabled Abdullah Aid to transform lives and bring hope to countless families. As we continue on this journey, we look forward to your continued trust and collaboration in building a brighter future for those less fortunate and future generations.

20 1

Letter from our Ambassador: Mufti Menk

Assalamu Alaikum wa Rahmatullahi wa Barakatuh,

It is a true blessing and privilege to support the incredible work of Abdullah Aid. Over the past year, the charity has not only met the material needs of the most vulnerable but also honoured the Islamic principles of compassion and mercy. Initiatives like the Widow Sponsorship programme, food distributions, water access, and emergency shelters reflect our collective duty as Muslims to care for our brothers and sisters in hardship.

The Prophet Muhammad (peace be upon him) reminded us that "The best of people are those who bring the most benefit to others." Abdullah Aid embodies this teaching, providing immediate relief while restoring hope, dignity, and self-reliance to those in need. Each project is an act of sadaqah jariyah—an ongoing charity that continues to benefit long after the work is done.

I have seen firsthand how these efforts have uplifted communities, empowering individuals to rebuild their lives with dignity and faith. Your contributions are not just acts of kindness; they are acts of worship, drawing us closer to Allah and fulfilling our responsibility to care for His creation.

To the staff, volunteers, and donors—may Allah reward you abundantly for your dedication and sincerity. I urge everyone to continue supporting this noble cause, knowing that together we are bringing ease, hope, and mercy to those who need it most, as Allah commands us.

BarakAllahu feekum,

Mufti Ismail Menk

Ambassador, Abdullah Aid

21

REGISTERED CHARITY NUMBER: 1165916

Report of the Trustees and

Audited Financial Statements for the Year Ended 31 December 2023

for

Abdullah Aid

Prestons & Jacksons Partnership LLP Statutory Auditors 364 - 368 Cranbrook Road Ilford Essex IG26HY

Abdullah Aid

Contents of the Financial Statements for the Year Ended 31 December 2023

Page
Report of the Trustees 1
to 2
Report of the Independent Auditor 3
to 5
Statement of Financial Activities 6
Balance Sheet 7
Cash Flow Statement 8
Notes to the Cash Flow Statement 9
Notes to the Financial Statements 10
to 20
Detailed Statement of Financial Activities 21
to 22

Abdullah Aid

Report of the Trustees for the Year Ended 31 December 2023

The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. 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 docwnent 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 docwnent, 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 E79PB

Trustees Rizwan Patel - Chair Umar Patel Masiullah Patel Firoz Patel - Appointed 8th December 2023

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

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the fmancial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Page 1

Abdullah Aid

Report of the Trustees for the Year Ended 31 December 2023

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

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

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.

Approved by order of the board of trustees on 25/10/2024 and signed on its behalf by:

Trustee Rizwan Patel - Chair

Page2

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 2023 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:

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.

Page3

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:

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.

We obtained an understanding of the legal and regulatory framework applicable to the entity and how the entity is complying with that framework by discus ing 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.

Page4

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 as ume 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. r�� &Ta�

Prestons & Jacksons Partnership LLP Statutory Auditors 364 - 368 Cranbrook Road Ilford Essex IG26HY Date: ---[�] --[] J[!>.] --[�] --------

Page5

Abdullah Aid

Statement of Financial Activities for the Year Ended 31 December 2023

Notes
ICOME AND ENDOWMENTS FROM
Donations ad legacies
2
EXENDITURE ON
Raising fds
3
Charitable activities
4
Charitable Activities
Support Costs
Goverace Costs
Total
NET INCOME/(EXENDITURE)
RECONCILIATION OF FUNDS
Total fnds brought frwad
TOTAL FUNDS CARRIED FORWARD		 Unrestrcted Resticted
fnds
fnd
£
£
492,556
8,116,924
197,571
4,500
5,194,832
248,993
47,276
59,963
13,842
511,027
5,255,950
(18,471)
2,860,974
196,097
726,552
177,626
3,587,526		 31/12/23
Total
funds
£
8,609,480
197,571
5,199,332
296,269
73,805
5,766,977
2,842,503
922,649
3,765,152		 31/12/22
Total
fnds
£
6,392,964
36,526
5,931,036
191,929
74,624
6,234,115
158,849
763,800
922,649

The notes form part of these financial statements

Page6

Abdullah Aid Bajante Sh¢¢t 31 De¢emb¢r 2023 31112n3 Unrestricted Restricted Total funds 31112122 Total FJXED ￿ETs Tangible a&sets 12 IQ141 10,141 1.632 CURRENT ASSETS Debtcrfs Ca8h a¢ bgmk 13 123,107 123,107 7S746 jJ87￿6 3kn63372 47.760 1.108.572 19&853 3J87J26 3.786J79 ,156,332 CREDITOILS Amounts fallin8 due within one year 14 (3AJ68) (31J68) (235JlS) NET CURRENf ASSEIS 167.485 &5tr7J26 3.75SOII 921,017 TOTAL ASSETS LE&S CURR LIABILITIES 177h26 3J87J26 3.76SI52 922,649 NET ASSETS 177ffj26 3J87J26 3,76S152 22,649 FUNDS 15 IT1￿26 Designakd Funds 196.097 ITIth26 196,097 Restricted funds: Re8tri¢ted FuDds JJ87￿26 726,552 TOTAL FUNDS 3.765.IS2 922,649 2511012024 and wex¢ sA8nul on its behalf ty: The notes form part ofthese financial stat¢ments

Abdullth Ald Caah Flow Ststsment for tb¢ Year Ethd￿ 31 Deeember 2023 31112123 31112r22 Cth floivs from operlthg ¢tMlks Cash generated from operntions 2￿015 {3522￿)) Net cash pmided byl(used in) opThtiDg actiWics ¥64015 (352200) C#b now# from lttvestkng cdvltlcs Purchase of tangible fixed &ssets (liJ15) (1176) Net ug¢d in invMtin8 activiti (iijis) (1176) Ch*•8t l# and equfvth•ts ID the rtportlthg pèriod Caih and Cash eqlllvalents It the brynwln8 of the reportlmg perlod 2J5I71M (354.376) i.IW72 1,461948 And cash eqifvAle•ts at the end oftkne reportJll8 per 3,w3n 1.108.572 Thc notes forni part of these fi1￿CiaL statements

AbdullAh Ald Not￿ to th¢ Cb Trloiv Slatement for the Y¢r Ended 31 December 2023 RECONCILIATION OF i¥Er INCOME TO Nrr CASH Ftnw FROM OPERATING ACTivfTIES 31n2r23 31112122 Net Ineorne for the reportlni perlod per the Sttemtst Of Fhb4JKl*l ActfvltitA) AdJMJlmelltB for: Depreciation Cl￿rg Increw in debtors &842W3 158,849 (75J47) (47.760) (203947) (463.833) N¢t c••h provId￿ byl(u•ed In) opeYatlo•i 2AOAOIS (352200) ANALYSIS OF CHANCES IN NET FUNDS At Illn3 C•sh flow A¢ 31112123 Net Cth At bank 1,10&572 U54700 3.663372 i.i•&sn u5I71X1 3,663372 Tolal 1,108J72 2A5471xI 3ffj63J72 Thc notes fonn part ofthese financial statements Pagc 9

Abdullah Aid Notss to the StateDnts for the Year EDdcd 31 December 2023 of pr¢paring tbt Ilmo¢ll 8¢ternents The ruW￿la1 5tatetttents of the charity. which is a public be￿fil ¢ntity under FRS 102. have been prepared in accordanL% with the Chgrities SORP (FRS lo2).A￿￿tI￿8 a￿1 Reporting by Charities.. Staten￿l of Recon￿ended Practice applicable to chariti¢s preparing their accounts in I￿Orda1￿C with the Financial Rwting Standard applicable in the UK and Rewblic of Ireland (FRS 102) (¢ff¢ctive l January 2019),. Financial Re￿Ing Standard 102 Tr Financial Rep)rtiD8 Standard Applicable in the UK and Rryublic of Jrelatrf and the Charities Act 201 R. The fin￿la) statements S¢tvtory IDforn¥tlo Abthjllah Aid is a ¢haritable Inc(KpoYated OTganisthm ICIO) rtV5tued with Charity Commis5iQU ID England aTrl Wales. The r¢8islw¢d offirk &ldress Can be as the Inform￿1￿ page. In¢om• All income is recognil th the statern￿ of Fin￿￿]41 ArA1￿c3 onLY the charity bas entitlejnent to the firmts. it is prohble thai th¢ in¢onK will be Tu%ived and ts amount can bo n￿s￿red r¢liably. Expendl¢•re Liabilitie5 r¢co8nised as expenditure as s£￿ as there 13 a le8al or coThstructive obligation committin8 the charity to that eXp￿lItI￿< it is probabl¢ that a troDsfw of economic b¢n¢frts will bc rquired in settlement and the aowt of the obligation can be measured relillbty. F.x￿ndjtUre is accounted for on an ar¢n￿lS basis and has been c115sified UDdet heauy thil aBgregate all Cost relAted to the category, Where costs eannoi be directly attrilwted ￿ partiwlaT he￿iD8s they hav¢ been allocated to activities on a b￿13 o)N8i5tent with the we of resouTLW. Grants offered subject lo ￿ndItionS which Tr)t been met 8t the yw md dth are rthd as a commilrnent but ncrt a¢¢n￿d as exFnditure. TAll￿ble Ilud •Mets IkpreciatioD i8 provided at the followin8 annual rnlej in order kn wrxts off each asset ov¢r its t￿1￿11ted useful life. Computer equipment . 25% on ￿)St TAuilo• The chrity 15 frLwn tsx on its clwltsbk r*dvities. Fund 4￿oll￿tIng Unrestricted futmly be used in with the ¢I￿l￿b]e objectives at the discrntion of the Fwther explanation of the arml pwpose of cath 15 inchmled In tk rM)trs to the ruw￿1#1 Page io ontinucd...

Abdullah Ald Nots to Ihe FIDAnelal Sltemets- conrtinued for th¢ Yw Ended 31 December 2023 DONATIONS AND LEGACIES 31.1211 31.1122 176036 301,311 10,317 34.997 229.519 343,968 167,671 10,993 B8nglad¢5h Gambia Guinea Bissau India WJ.700 14.61JJ 12J40 2&029 123,441 69,052 148J44 106J4 Lebanon Llbya Morocco 9,275 29,525 668.273 516.842 44,567 Nigeria PAklsiin Palestin¢ Sierrn Leth Somali8 Sri tanka Syrio 186J37 1.762.685 132,149 7&616 95.702 IJ09J76 179¥2 1244J23 22301 50,141 1th)2.834 443,979 Turkey United Kingdom Various Yemen 41.994 43,664 451.582 $39J85 Other kntrkted 70&001 279250 2S471 361.385 239.022 17,059 Sttdaqah Lillab Mthsah &IIW &01&968 Unreltrkted DoMtIo 492J56 373.996 Totsl Don•dons amd Girts 609,479 6J92,964 Pag¢ 11 )ntinued...

Abdullah Ald Notes to the Finaneial Statements- eonthv¢d for the Y¢4r Ended 31 December 2023 RAISING FUNDS 31111123 3111Y22 Advertisin8 FuDdrntsin8 Costs 62265 135J06 19,017 17509 197J71 36.526 CHARITABLE ACllVITIES Costs funding of activities Supprt (see note Costs (see 5) notc 6) Totsls ChvitAble Activities Support Costs &19U32 S,199J32 296269 ?3￿05 296269 73,805 S194832 37{S14 S.$69.406 GRANTS PAYABLE 31112r2J 3111V22 Charitable Adiviti¢s SI94￿2 5.931.036 Page 12 ntinued...

Abdullah Aid Notss to the TrID*n¢lal Statements- eonthiued for th¢ Year Ended 31 De¢¢mber 2023 CRAI¥TS PAYABLE- tond#••d The tota] gTants paid to It￿lIUtiO￿$ dry the yw w8S follow5". 31112123 31112122 Afganislao Palestine Pakistan 220￿￿5 IWA489 326.410 l&715 449.195 189.407 447,822 451,987 145.673 403.651 411.609 48.586 110,820 33.652 692 81.9(K) 233.7th) 371,814 20.107 30.877 1,925289 813,586 3,(K)O 49,461 Yemen Sri IAnka General DonAtion Sadaqah Albania Bangladesh Gambia CJuinea Bissau Nigeria Sierra Le(tt Syria Tan72nla Uganda Uniied Kin8dom Eid Gifty Fidyah 18.700 429,954 72JOO 26026 49 470J25 3&n6 l.H8 5,1)00 54,996 26.345 59.350 105,098 Lillab Jordan N¢pal Ethiopla Llbya Morocco Somalia Turkey Various 143ffi75 7￿150 52,918 301,020 236322 $194032 5,931.036 Pag¢ 13 conliDued...

Abdullah Ald Nota to the knial Ststrmemts- eontinued for tke Y¢8r Ended 31 December 2023 SUPPORT cosrs Managemenl Finance te¢hno108y Charitsble ACtI￿tieS Supw1 Costs 4¥10 138J61 151359 151359 4585 Human Totals ChaTitablc Actlvltl 296269 73005 &JOS 65.700 &ios 374J74 AUDITORS. REMUNERATION 31112n3 31112122 Fees payable to the thritys audim for the a￿lIt ofthe flnuKial statunrj 18,056 12.010 Ac¢ountancy Fees Audii F¢¢J 3,600 12.000 6,056 6,056 14456 3ffj00 18.056 1RUSTEESI REMUNERATION AND BENEFITS DunDg the year to 31st De¢akn 2021 a trth pid a gr(08 remuneration of £57,996 (2023: Nil). The remuD¢rntion for full tim¢ employll￿t &ry CEO of the Chuity and was approved by the Board of Tntstee& Howevu. this w&5 not in with the cbaritys t[￿$t deed and governin8 documents. The dwity was iti ¢(Kresp)Thlence with th¢ Charity Cornn￿Ssion to ruolve this matter. DuTiDg the year. tntstees expenses of £3.057 (2022: £17.654) were These rA)sts weTe nwinly travelling eXperL4￿ fcr monitoring charitable wojects overseas. Pagc 14 )ntinu¢d...

Abdullab Aid Nots to the F1Dan¢ial StstrnKnts- ¢￿tIll￿e￿ for th¢ Year Ended 31 D¢e¢mbeT 2023 STAFF COSTS 31112123 31112122 Wa8&$ and salaries So¢iai security Costs 140.826 &752 139,894 10,318 149378 150,212 Tr average monthty numlv of cmploye¢s durin8 the year w&8 a8 follows: 31n2A3 3 IIIW22 No employees re¢¢ived wnoluments in excess of£60.Crf)O. 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL A￿TllES 31.1122 Unrestricted Restricted fimd Total funds INCOME AND ENDOWMENJ3 FROM Donations 8nd le8acic3 373.996 6,018,968 6.391964 EXPENDITURE ON RAising fut 36,526 36,526 CbarltAble •¢lfvhle8 Charitable Activities Support Costs 5,931,036 60,059 5.931,036 191,929 74.624 131,870 74,624 To¢al 243,020 5.991.095 6234,115 NET INCOME Tr*wf¢n between f•• J30.976 (698,679) 27,873 698.679 158,849 Net movement Im hnd• (567.703) 726.552 158,849 RECONCIUATION OF FUNDS 763.8LKJ 763,800 FORWARD 196.097 726,552 922.649 Pagc 15 ¢onlinue(L..

Abdullab Ald Notej to th¢ Flnanelal Statements- coDtiDued for the Year Ended 31 Detember 2023 11. KEY MAY4AGEMENT PERSONNEL 12, TANGIBLE FIXED ASSETS Computer ¢quipm¢nt fittings Totals COST At l January 2023 Additions A116 116 IIJIS IlJ15 At 31 Dxember 2023 IIJIS &116 17,4Jl DEPRECIATION At l January 2023 Char8e for year 484 2,806 At 31 Dec¢mbtt 2023 S028 7390 NET BOOK VALUE Ai 31 Dxember 2023 10.141 At 31 D￿ber 2022 1,632 1.632 13. DEBTORS: AMouKfs FALUNG DUE WITHTN ONE YEAR 31112ll3 31112122 123.107 47,760 Page 16 )ntinu¢d...

Abdvllah Ald NO￿ to the FIMncial Statements- continued for the Year Ended 31 December 2023 A4. 31112123 31112122 2(Ki,800 3,294 31,221 T8tyion and S￿la1 se¢irity 118 27250 31J68 235J15 I& MOVEMENT IN FUNDS Net movement in fvnds At 31112J23 At 111123 Unre4trl¢t¢d fuB& (1&471) 1Tr,626 ReStr1¢t￿ fundi R<4trI¢l￿ F 72&552 U60J74 3J87A26 T(yfAL FUNDS 3,76SI52 Net movement In fimd8, inchmled in the aTe Is follo￿. Incoming Resour￿$ Movement resourtts cxpended in funds U•re4¢Tl¢ted 492J (511,•2T) (18rt71) Reltrktrd fllndi Re8tricted Funds &11&924 (5354950) 2M974 TOTAL FUNDS 8• (S76&977) 2%2303 Page 17 L¥)ntinued...

Abdullah Ald Notu to the FluD¢1￿ Slt¢m¢•ts- eoDtin•¢d ror the Y¢ar Ended 31 Detembtr 2023 IS MOVEMENT IN FUNDS. ¢￿thi￿ed Comprtfve4 for movernellt kn fndJ movcmcnt bctween Al Iiir22 ID funds funds Al 31112122 Unmlrt¢t¢d fands 763.800 130.976 (894,T16) 196.097 Desi8natrd Funds 196.097 763,8(K) 130976 (69&679) 196,097 Restricted Funds 27.873 698.679 726,552 TOTAL FUNDS 763.8(Kl 15&849 922,649 C￿Parative Tt movement in fill￿ iticluded in the alM)ve are u follow?: Incomin8 R¢sources Movement rcpA)urtts expended in fi]nds UDruirlc¢ed f¥• General fimd 373,996 (243,020) 130,976 Re4trkt¢d fgnd• Restricted Funds 6.018,968 (5,991,095) 27,873 6J91964 (6.234.115) 158.849 Rutrkted FIMdi The rcytrithcd funds of £3,587,526 (2022: £726.552) at 31 D¢V￿ber 2Q23 Tepros¢nts th¢ balance carri¥J forward ￿ a number of differurt wiiKts over different Countries &8 diKlosed in Ncrte 2 WMI Note 5. Unre4trl¢t¢d DesigD*ted Fud# This fund 15 US￿ to ¢over the ch￿1￿3 Overh￿ wsts. Pagc 18 LX)ntinued...

Abdullsh Ald lot¢8 to th¢ Flnaueknl Stat¢nxats - eonthiM¢d for the Year End¢d 31 D¢¢emb¢r 21ll3 I& RELATED PARTY DISCIL)SURES l. Servlces prnvlded by Trusttt to the Cknrhy One of the trjstces providu I￿k.keepIng services to the charity viw hi5 firnL Th¢ f¢es dw8ed in 2023 for two years perityj w&s £&105 (2￿2. £3.500). 2. Donith>n made to other rtlafed tkning the year. the charity donated £l.(MlO.643 (2022". £1.031J45) dwitable a¢tivities Involving various ¢h8ritabl¢ initiatives Undertaken in collaboration with internthoDal P3Tther entities in T8nz4nia and Gambia where an Abdullah Aid trustee also geryes on the board, Compr¢h¢nJiv¢ overslght rnechanisnL8 and Conflict of interest p)li¢ies have be¢n adI￿d to. ensuring the ethical utili7Aion and governan￿ of the ¢xp¥thl with further details avllilable in sub5eqwDt nL05 Note: Trnitee Rolt oll lDttnMtloMI Parlner Offlce Ilne with best practices in charity govern￿ a UK trustee servin8 as a bowl m¢mber OD the lrfern&tlonal parther offices is a governaDrx arrangement th&t #nsures aligt]rnenL oveTsi£bL And accountability ￿n)sS all aTeas of our organisation's operntii>ns. This OTrangement SUpp￿ts th¢ followin8 key objectives: Gov¢rn•DC¢ over￿¢. stathds set by the parent organisation in the UK are ¢onsi5tenily applied across all Imrtsier offic This safcguords the organisation's reputatioD aDJ operntional in¢¢8rity ￿QbAlly. knurn¢e C•)mplln¢¢: The UK trustee #cts &8 a bridge to molli1￿ Compliance whh both UK regulatory requtrements the Strt Allpmeot: li ¢nsures that the strategic goals of the Intern￿(￿￿1 4)ffi¢es all￿ with the overnll mission and values of the UK charity. This a Unified directio￿ ensur]￿ Rll offices ci>hesivety towar shared objective& FknDeI￿ Overnlght: Th¢ helps ensure flnancial control4 a￿l(ln8 Standard¥ and fijnd management practices are upheld internationally, wovidin8 T¢￿uranC¢ to donor& rwialors. And IKneficiaries that funds being wed r¢3poDsibly. ttn5parfflKy itt intern￿On￿ operntio￿ while awing we ￿ntinUe to fulfil our ¢h8ritable objectives effi¢imtty and ¢ffc£¢iv¢ty. J. TrwtV41 RemunertiDn See Note 8 Page 19 continud..

Abdullah Afid F4ot¢s to the ￿nanCIal Statements- contin•¢d for the Y¢r Ended 31 December 2023 I& RELATED PARTY DJSCLOSURLS- eoMll•ed During the year, the trustees paid drywlioos of £1.704 {2022 .' Nil) to the clwity. Pag¢ 20

AINJullah Ald Detalled Statement of Aedvltks for the Year Ended 31 December 2023 31112r23 31112122 INCOME AND ENDOWMENTS DonAtlon8 and legacles Donations & Gifts Gift aid Sponsorships Income- Ticket Sales &11&924 6.018.968 327.157 7250 39,589 69,J86 &609A80 6,392,964 Totsl IncoTrlng reoour¢eB 609,480 6,392.964 EXPENDfniRE Rlltslng domallw •nd leg•¢l Advertising Fundrnising Costs 62265 135J06 19,017 17.509 197J71 36,526 Charh•ble •¢thiltl S194832 5,931,036 Sppport ¢0 M•D•8em¢nt Rents rntes 16258 2,014 lJ93 4962 19.124 14,203 1,763 1.017 3.655 7,756 430 4,378 Light and heat Telephone Post48¢ and Jtstionery Sundri¢5 Travel atyj sthistence Sub5criptiODS monitori￿ & Evaluation•Travel Volunteer Expe￿ Depreciation of tan8ible assets 36J71 2.138 47376 19 60.059 I38￿1 94.896 FID*D¢e Tn￿ttS, salarie8 Carried forward 57.996 57.996 This pa8e does not fonn part of the statutory financial statctllcnts Pa8¢ 21

Abdullah Aid

Detailed Statement of Financial Activities for the Year Ended 31 December 2023

31/12/23
£
Finance
Brougt frward
Wages
140,826
Social securit
8,752
Oer Costs
837
Ba chges
844
151,259
Infrmation technolog
Repairs and renewals
4,585
Human resources
Sofware licences
6,364
Other
Accountancy
8,105
Goverance costs
Auditors' remuneration
18,056
Legal & Profssiona f s
16,375
Consultancy Fees
31,269
65,700
Total resources expended
5,766,977
Net income
2,842,503		 31/12/22
£
57,996
81,898
10,318
741
438
151,391
42
136
3,460
12,010
4,618
16,628
6,234,115
158,849

This page does not form part of the statutory financial statements

Page 22

Abdullah Aid ABDULLAHAID.ORG