## **Charity No: 1168193**
## Families Relief
Annual Report and Accounts For year Ended 31 December 2023
## **FAMILIES RELIEF**
Contents of the Financial Statements for the Year Ended 31 Dec 2023
||Page|
|---|---|
|Legal and administrative information|1|
|Report of the Trustees|2-5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9-13|
## **FAMILIES RELIEF**
## **LEGAL AND ADMINISTRATIVE INFROMATION**
## **Registered Charity Number: 1168193**
|**Trustees:**|Mr Nouriddine Miladi|
|---|---|
||Mr M A Hussain|
||Mr M A K Gooljar|
|**Principal Office:**|133 Abbeydale Road|
||Sheffield|
||S7 1FE|
|**Independent examiners:**|Alpha Chartered Certified Accountants|
||90 Stechford Lane|
||Birmingham|
||B8 2AN|
|**Bankers:**|Triodos Bank|
||Deanery Road|
||Bristol|
||BS1 5AS|
|**Legal Advisors:**|Lee Bolton Monier-Williams LLP|
||1 The Sanctuary, Westminster, London SW1P 3JT|
**1**
## **FAMILIES RELIEF**
The Trustees submit their annual report and the financial statements of the Families Relief (charity) for the year ended 31 December 2023.
The Trustees confirm that the annual report and financial statements of the charity comply with current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities issued in March 2005.
## **Structure, Governance and management**
## *** Constitution**
The Charity was created by a trust deed dated 12 July 2016 There have been no changes in the objectives since the last annual report.
## *** Method of appointment or election of Trustees**
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deeds.
## *** Policies adopted for the induction and training of Trustees**
The Trustees are discussing the issue of trustee training and are formulating a policy, of training rounds of a minimum of once a year.
## *** Organisation structure and decision making**
The organisational structure of the charity is made up of the board of trustees and executive committee. Due to the size of the Organisation the trustees are taking an active role within the executive committee which includes senior members of staff and volunteers. The executive committee takes decision regarding day to day activities, while the Board of Trustees takes a role in the longer term goals and objectives of the charity.
## *** Risk Management**
The Trustees have assessed the major risks to which the charity is exposed, in particular those related t the operation and finances of the charity, and are satisfied that systems are in place to mitigate any exposure to major risks.
## **FAMILIES RELIEF**
## **Objectives and Activities**
## *** Policies and Objectives**
The principal objectives of the charity is to provide relief for sickness, hardship and distress amongst the poor and needy people of the world. To apply the trust fund for the benefit of any charitable purpose as the trustees shall decide from time to time. There have been no changes in the objectives since the last annual report.
## *** Activities for achieving objectives**
The Charity, has continued to fund the activities in various poor countries, and is aiming to work on training based projects, giving its beneficiaries a route out of poverty.
## **The Charity was created by a trust deed dated 12 July 2016**
The trustees meet regularly, so that they may assess requests for aid, and apply the funds available to the charity in accordance with donor wishes. Request for aid are proposed by Families Relief own staff or outside institutions. Families Relief applies these funds on the basis of need and after consulting with other Trustees.
## *** Volunteers**
The Charity is grateful for the continued support of its volunteers who are involved in a number of provisions during our events and fundraising. It is estimated that over 2,500 volunteer hours were provided during the year.
## **Achievements and Performance**
## *** Review of Activities**
The results of the year are shown in the financial statements. The statement of Financial activities shows the incoming resources expended by the different activities conducted under the charity's name.
During the year the charity continued to help fund projects in various poor countries, and helping those in need in the UK.
## *** Funding activities / Income generation**
The charity is still undergoing a reappraisal of its income generating operations and is seeking to expand its fund raising .
**3**
## **FAMILIES RELIEF**
## **Financial Review**
The results for the year ended 31 December 2023 are shown in the statement of financial
Activities on page 6.
For the period ended 31 December 2023 the charity's total income was £547,517.00 .
During the year donations paid were £298,806.32 and operating expenditure was £148,235.56. Total expenditure for the year was £447,041.88 resulted in a Surplus of £101,322.39 for the
period. The Surplus is carried forward to reserves which at 31 December 2023 stood at £203,205.51. Full details of the income and expenditure is given in the accounts.
## * Reserve Policy
The trustees believe that Families Relief should aim for a reserve policy of £60,000 with a variance of 20%. The deficit cleared and the charity is in surplus.
## * Principal funding
The charity's main income is derived from fundraising and selling donated second hand clothes The Charity was created by a trust deed dated 12 July 2016
## **Plans for the future**
## * Future developments
Families Relief is looking at sustainable ways for safeguarding beneficiaries, and that will include working closely with other charities on projects at home and abroad.
Families Relief, is seeking greater understanding into how to better help families in the UK, and how to make a greater impact in helping families overseas.
There are also a number of fundraising events which have been planned for the following year. These events allow an opportunity for the charity to build upon its current donors and obtain long term financial support through monthly direct debits. This is an aspect that the charity actively works upon consistently throughout the year. Additionally, the charity will try to further establish itself and increase its brand image. This will be executed through more effective advertising, promotion and also word of mouth. The charity will endeavor to better and widen the services it provides to its beneficiaries, through greater research and cooperation with other organizations.
## **Employee involvement and employment of the disabled**
Employees have been consulted on issues of concern to them by means of regular consultative
management. The charity carries out exit interviews for all staff leaving the organisation and has adopted a procedure of upward feedback for the senior management and the Trustees.
The charity continues to implement detailed policies in relation to all personnel matters including:
* Equal Opportunities Policy
* Volunteers Policy
- Health and Safety Policy
**4**
## **FAMILIES RELIEF**
In accordance with charity's equal opportunities policy, the charity has long established fair employment practices in the recruitment, selection, retention and training of disabled staff. Full details of these policies are available from the charity's office.
## **Statement of the trustees' responsibilities**
The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom generally accepted accounting practice applicable to smaller charities.
Law applicable to charities in England and Wales requires charities 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 surplus or deficit of the charity for that period. In preparing those financial statements the trustees have;
The Charity was created by a trust deed dated 12 July 2016
- Selected suitable accounting policies and applied them consistently
- Make judgements and estimates that reasonable and prudent
- State whether applicable accounting standards and statements of recommeded
- practice have been followed, subject to any departures disclosed and explained in the financial statements.
- Prepared the financial statements on the going concern basis (unless it is inappropriate to presume that the charity will continue in operation)
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the detection and prevention of fraud and other irregularities.
This report was approved by the Trustees on the 31 October 2024 and signed on its behalf, by:
## Mr M A K Gooljar
**5**
## **FAMILIES RELIEF**
## **Independent Examiner's report to the trustees of Families Relief**
I report on the accounts for the period ended 31 December 2023 set out on pages six to thirteen.
## **Respective responsibilities of trustees and examiner**
The charity's trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 43(2) of the Charities Act 1993 (the 1993 Act)) and that an independent examination is required.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under Section 43 of the 1993 Act
- to follow the procedures laid down in the General Directions given by the Charity Commission The Charity was created by a trust deed dated 12 July 2016
- to state whether particular matters have come to my attention.
## **Basis of the independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees. The procedures undertaken do not provide all the evidence that would be required in an audit, and concerning any such matters consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
(1) Which gives me reasonable cause to believe that, in any material respect, the requirements - To keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006; and
- To prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
(2) To which, in my opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Amjad Hussain Rayaz FCCA Alpha Chartered Certified Accountants 90 Stechford Lane Birmingham B8 2AN
**6**
## **FAMILIES RELIEF**
## **Statement of Financial Activities**
**For the period ending 31 December 2023**
|**Notes**
**Incoming resources**
Incoming resources from
generating funds
Donations
2
Gifts in Kind income
Interest
**Total incoming reseources**
**Resources expended**
Gift in Kind expenses
Charities activities
4
Governance activities
5
Total resources expended
Movement in total funds for the year -
Net income/(expenditure) for the year
Total funds at 1 January 2023
Total funds at 31 December 2023
3|**Unrestricted**
**Restricted**
**funds**
**funds**
£
336517
211000
0
0
847
0
**337364**
**211000**
204109
237000
5933
0
**210042**
**237000**
127322
-26000
72940
28943
**200262**
**2943**|**Total**
**2023**
£
547517
0
847
**548364**
441109
5933
**447042**
101322
101883
**203205**|**2022**
£
468178
0
0|
|---|---|---|---|
||||**468178**|
||||367260
5693|
||||**372953**|
||||95225
6658|
||||**101883**|
The supporting notes on pages 8 to 12 form an integral part of these financial statements.
**7**
## **FAMILIES RELIEF**
## **BALANCE SHEET AS AT 31 December 2023**
|||2023|2023|2022|2022|
|---|---|---|---|---|---|
||**Notes**|**£**|**£**|**£**|**£**|
|**Fixed assets**||||||
|**Tangible assets**|**8**|**0**|||**1114**|
|**Current assets**||||||
|Cash at bank and in hand||**260001**||**137256**||
|Debtors & Prepayments|**9**|||**14600**||
|||**260001**||**151856**||
|**Credtors:**||||||
|amounts falling due within one year|**10**|**56796**||**51087**||
|**Net current assets**|||**203205**||**100769**|
|||||||
|**Net assets**|||**203205**||**101883**|
|Restricted/Restricted Income fund||||||
|Restricted/Unrestricted income fund|**11**||**203205**||**101883**|
||||**203205**||**101883**|
The Financial statements were approved by the trustees and signed on their behalf, by
Mr Nouriddine Miladi
**8**
## **FAMILIES RELIEF**
Notes to financial statements for the year ended 31 Dec 2023.
## **1. Accounting policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year, and the preceding year.
## **1.1. Basis of accounting**
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005) and the Charities Act 1993.
## **1.2.Fund Accounting**
General funds are unrestricted funds which are available for use at the discetion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
The Charity was created by a trust deed dated 12 July 2016
## **1.3. Incoming resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
Income from investments is included in the year in which it is receivable.
## **1.4. Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
**9**
## **FAMILIES RELIEF**
## 1. Accounting policies (continued)
## **1.5. Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Fixtures, fittings and equipment - 25% straight line Motor vehicles - 25% reducing balance method
## **1.6. Foreign currencies**
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are recorded at the date of the transactions. All differences are taken to the statement of financial activities.
## **2. Voluntary income**
|**2. Voluntary income**||||||||
|---|---|---|---|---|---|---|---|
||**Unrestricted**|**Restricted**|||**Unrestricted **|**Restricted**||
||**funds**||**funds**|**2023**|**funds**|**funds**|**2022**|
|||||**Total**|||**Total**|
||£||£|£|||£|
|Donations|336517|211000||547517|330178|138000|468178|
|Gifts in Kind income|0||0|0|0|0|0|
|Interest|0||847|847|0|0|0|
||336517|211847||548364|330178|138000|468178|
|**3. Activities in furtherence of the charity's**||**objects**||||||
||**Unrestricted**|**Restricted**||||||
||**funds**||**funds**||**2023**||**2022**|
||||||**Total**||**Total**|
||£||£||£||£|
||200262||2943||203205||101883|
**10**
## **FAMILIES RELIEF**
## **4.Cost of generating voluntary income**
|**Unrestricted**
**funds**
Cost of charitable activities
61806
Wages and salaries
37785
Waste
859
Rent and Rates
6650
Premise costs
531
Advertising, Events and Functions
62251
Printing. Postage, Stationery and office
2635
Motor & Travel
5075
Insurance
6172
Staff, contractors and volunteer expenses
18471
Depreciation
1114
Office Exp
760
**204109**
**5. Governance costs**
**Unrestricted**
**funds**
Accountancy
5400
Legal/professional
0
Bank/Credit card charges
533
5933
**6. Employees**
2023
£
**Employment costs**
Wages and Salaries
37785|**Restricted**
**funds**
237000
0
**237000**|**2023**
**Total**
298806
37785
859
6650
531
62251
2635
5075
6172
18471
1114
760
**441109**
**2023**
5400
0
533
5933
2022
£
36185|**2022**
**Total**
211938
36185
0
24000
1600
62445
9349
4621
0
16751
371
0|
|---|---|---|---|
||||**367260**|
||||**2022**
**Total**
5400
0
293|
||||5693|
|||||
No employee received emoluments of more than £60,000 (2023 : None).
## **Number of employees**
on the basis of full time equivalents, was as follows:
||2023|2022|
|---|---|---|
||Number|Number|
|Shop and administration|5|5|
|||**11**|
## **FAMILIES RELIEF**
|**Motor Vehicles**
**Cost**
£
At 1 January 2023
19900
Additions
0
Disposals
As at 31 Dec 2023
19900
**Depreciation**
At 1 January 2023
18786
Charge for the year
1114
Disposals
As at 31 December 2023
19900
**Net Book Value**
As at 31 December 2023
0
**9. Debtors**
Other Loans
Other Debtors & prepayments
**10. Creditors**
Amounts falling due within one year
PAYE Liability
Other creditors|**Furniture**
**Fitting and**
£
0
0
0
0
2023
£
0
0
2023
£
17796
38999
**56795**
**Equipment**|£
19900
0
0|
|---|---|---|
|||19900|
|||18786
1114
0|
|||19900|
||||
|||0|
|||2022
£
14600
0|
|||2022
£
16879
34208|
|||**51087**|
**12**
## **FAMILIES RELIEF**
## **11. Funds**
||Balance Brought Forward|Incoming|Resources|Carried|
|---|---|---|---|---|
|||donations|Expended|Forward|
||£|£|£|£|
|Unrestricted funds|72940|337364|210042|200262|
|||||0|
|Restricted Fund|28943|211000|237000|2943|
|Total|101883|548364|447042|203205|
**13**
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