## **Charity No: 1168193**
## Families Relief
Annual Report and Accounts For year Ended 31 December 2024
## **FAMILIES RELIEF**
## Contents of the Financial Statements
## for the Year Ending 31 Dec 2024
||Page|
|---|---|
|Contents of the Financial Statements|1|
|Legal and administrative information|2|
|Report of the Trustees:|3-10|
|-Structure, Governance & Management|3|
|-Objectives and activities|5|
|-Achievement and Performance|7|
|-Financial Review|8|
|-Plans and Priorities for 2025||
|-Trustee Statement of Responsibilities|10|
|Independent Examiner's Report|11|
|Statement of Financial Activities|12|
|Balance Sheet|13|
|Notes to the Financial Statements|15-18|
1
## **FAMILIES RELIEF**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Registered Charity Number:**|1168193|
|---|---|
|**Trustees:**|Dr 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|
2
## **Families Relief — Trustees’ Report (Year ended 31 December 2024)**
Trustees confirm that the financial statements have been prepared under the historical cost convention and in accordance with the Charities SORP (FRS 102) and the Charities Act 2011. The charity is a public benefit entity.
## **Structure, Governance & Management**
## **Families Relief is a CIO**
Families Relief is a **CIO** . The trustees confirm this report and the accompanying financial statements are prepared **in accordance with the Charities SORP (FRS 102)** and the **Charities Act 2011** .
## **Method of appointment or election of trustees**
Trustees are appointed in line with the CIO constitution. New trustees receive **induction** (governing document, strategy, finances, recent minutes and key policies) and periodic **training** , per our **Trustee Induction Guidance** . A **trustee appraisal** is conducted at regularly to strengthen governance and identify development needs.
## **Organisation structure and decision-making**
The board sets **strategy, oversight and risk appetite** . Day-to-day management is delegated to senior staff, with regular reporting to trustees. Board decisions and any delegated authorities are documented and minuted.
## Risk Management
The trustees maintain oversight of principal risks through regular review and mitigation measures, with operating in high-risk areas identified as a key risk. In response, the Working in High Risk Areas Policy is applied, requiring enhanced due diligence on partners and beneficiaries, pre-approval and staged release of overseas funds, ongoing monitoring and auditable records of decisions and actions, and post-disbursement reporting and audit/verification, with clawback provisions where necessary, in line with regulatory expectations for overseas payments.
## **Reserves**
Free (unrestricted) reserves are assessed against running costs to deliver programmes allocated over the year, and ensuring donor money is safeguarded for the allocated projects. On this basis, Families Relief is on a healthy footing, supporting stable delivery and careful programme phasing.
3
The trustees intend to maximise public benefit by focusing on education, reliable water access, and community-directed aid to families—supported by measured, privacy-aware use of technology. This strategy prioritises practical impact, transparent delivery and steady strengthening of beneficiary resilience.
The Trustees warmly thank our donors, volunteers and partners. Your support enables Families Relief to deliver timely, practical help for families—at home and overseas—safely and with care.
4
Objectives and Activities
Who we are & what we do
Families Relief is a Charitable Incorporated Organisation. Our purposes are the relief of poverty, sickness, hardship and distress, and the advancement of education and health for people in need in the UK and overseas. There were no changes to our objects during the year.
## **Public benefit**
The trustees confirm they have had regard to the Charity Commission’s guidance on public benefit in planning and delivering Families Relief’s work. Our purposes are to relieve poverty, sickness, hardship and distress and to advance education and health; these are pursued primarily overseas, with benefit that is direct, identifiable and provided free at the point of need.
## **How our activities provided public benefit in 2024**
- Food security: regular distributions of staple food and hot meals for vulnerable households, prioritising families with children and people facing acute hardship.
- Water, sanitation and hygiene (WASH): provision of safe water through small-scale supply, repairs and upgrades that restore reliable access at community level.
- Education & livelihoods: support for schooling and training-based projects that help households build skills and a route out of poverty.
- Essential welfare & medical support: tightly controlled grants for medicines and basic essentials in crisis-affected area.
## **Access and fairness**
Aid is allocated on the basis of need and without undue restrictions (no fees, membership or belief requirements). Partners use simple referral and verification to keep access fair and non-discriminatory.
## **Stewardship and assurance**
Programmes are delivered through vetted partners with proportionate due diligence, staged funding and clear evidence trails (receipts, beneficiary lists, photos), ensuring funds are used safely and effectively where the public benefit is greatest.
## **How we assess benefit**
We track simple indicators—households supported, people with restored access to safe water, education/training participation and completion, and timeliness of assistance.
5
Activities for achieving our objectives
We fund and deliver relief and development with a practical, family-centred focus. Core interventions include:
-Food security: food parcels, hot meals and staples; ongoing collaboration with UK food banks.
-Health & welfare: small medical grants, medicines and essential items in crises.
-Education & livelihoods: school support and training-based projects that create pathways out of poverty.
-Emergency response: rapid distributions where partners evidence safe delivery and reporting.
-Grant-making and partnerships apply proportionate due diligence. We use staged funding and clear evidence trails to protect beneficiaries and funds.
## Volunteers
Our volunteers underpin delivery, retail contributions and community engagement. In 2024, volunteers contributed an estimated 3,200 hours.
6
Achievements & Performance in 2024
Food security and family support
Supported partner food banks and community pantries with regular staples and seasonal surges (winter and school holidays) in the UK
Provided targeted assistance for families (culturally-appropriate parcels, hygiene items, essential school supplies).
Overseas relief & development
Delivered essential food, water and welfare support where partners had clear access and reporting capacity. Including digging wells, hot meal provision, and water tank distribution where there are no other options.
Continued skills-building and education projects that increase resilience and reduce dependency.
Maintained evidence-led monitoring and periodic partner spot checks.
Technology — opportunities that improve delivery and care
Service provision: lightweight digital referrals/case logs with unique IDs; optional e-voucher pilots to reduce cash handling; simple dashboards for milestone tracking.
Supporter care: smoother journeys for regular giving; QR/contactless options in shops and events; cleaner contact and preference management.
Governance gains: clearer audit trails, faster reporting and better transparency for trustees and supporters.
7
**Financial Review** 2024
Total income: £435,587.53
During the year, Donations paid: £339,492.83; Operating Expenditure: £131,494.01.
Total expenditure: £470,816.64; resulting in deficit: £35,228.
Year-end funds: £167,975.89 (£160,363.89 unrestricted; £7,612.00 restricted), carried forward to reserves, full details are given in the account.
Reserves: Free reserves- unrestricted reserves represent well over one year of core running costs, enabling stable delivery and careful scaling of programmes.
Reserves : Free reserves- unrestricted reserves represent well over one year of core running costs, enabling stable delivery and careful scaling of programmes.
## Principal funding & Trading
Income is derived primarily from voluntary donations and from a separate trading subsidiary that operates the charity shops; distributable profits are granted to the CIO.
## **Plans and Priorities for 2025**
## Pillar 1 — Education
Maintain school participation support and targeted catch-up; back vocational training where partners can evidence outcomes.
## Pillar 2 — Water (WASH)
Prioritise repairs/rehabilitation and small upgrades that deliver reliable access with community ownership and low lifecycle cost.
## Pillar 3 — Community-directed family aid
Strengthen referral pathways via trusted local partners/food banks; provide time-limited essentials with case logs and review dates.
## **Employee involvement and employment of disabled persons**
We consider applications from disabled persons on equal terms, make reasonable adjustments during recruitment and employment, and provide appropriate training and equipment to enable colleagues to fulfil their roles.
8
We consult staff through meetings and upward feedback; exit interviews are conducted for leavers. The charity is an **equal-opportunities employer** and gives **full and fair consideration** to applications from disabled persons, making reasonable adjustments and offering training and development where appropriate.
We continue to implement detailed policies in relation to all personnel matters including health and safety, equal opportunities, and volunteers.
9
## **Trustee Statement**
In line with the Equality Act 2010 and the charity’s Equal Opportunities Policy, Families Relief is committed to fair and inclusive employment practices. Recruitment, selection, training, progression and retention decisions are made on merit. Full details of these policies are available from the charity’s office.
## **Statement of Trustees’ Responsibilities**
The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice (UK GAAP), including Financial Reporting Standard 102 (FRS 102) as applied by the Charities SORP (FRS 102) and the Charities Act 2011.
Charity law in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the charity’s affairs and of its income and expenditure for that period. In preparing the financial statements, the trustees must:
• Select suitable accounting policies and apply them consistently;
- Observe the methods and principles set out in the Charities SORP (FRS 102);
• Make judgements and estimates that are reasonable and prudent;
• State whether applicable UK 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 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 2011. The trustees 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.
The trustees are responsible for the maintenance and integrity of the financial and other information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
This report was approved by the trustees on the 26 October 2025 and signed on their behalf by:
MR M A K GOOLJAR
10
## **FAMILIES RELIEF**
## **Independent Examiner's report to the trustees of Families Relief**
I report on the accounts for the period ended 31 December 2024 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 preparing the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including **FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland** .
The trustees are responsible for keeping proper accounting records that disclose, with reasonable accuracy at any time, the financial position of the charity, and for ensuring that the financial statements comply with the Charities Act 2011,
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 145 of the Charities Act 2011.
*Follow the procedures laid down in the General Directions given by the Charity Commission
*State whether any matters have come to my attention which give me reasonable cause to believe that, in any material respect, the accounting records were not kept in accordance with the Act, or that the accounts do not comply with the requirements of the Act;
*Report on any other matters that should be drawn to the attention of the trustees to assist them in fulfilling their responsibilities.
## **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 396 and 404 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP (FRS 102)
(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
**11**
## **FAMILIES RELIEF**
## **Statement of Financial Activities**
## **For the period ending 31 December 2024**
|**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 2024
Total funds at 31 December 2024
3|**Unrestricted**
**funds**
£
74567
0
1480
**76048**
103997
11949
**115946**
-39898
200262
**160364**|**Restricted**
**funds**
359540
0
0
**359540**
331301
23570
**354871**
4669
2943
**7612**|**Total**
**2024**
£
434107
0
1480
**435588**
435298
35519
**470817**
-35229
203205
**167976**|**2023**
£
547517
0
847|
|---|---|---|---|---|
|||||**548364**|
|||||441109
5933|
|||||**447042**|
|||||101322
101883|
|||||**203205**|
The supporting notes on pages 8 to 12 form an integral part of these financial statements.
0
**12**
## **FAMILIES RELIEF**
## **BALANCE SHEET AS AT 31 December 2024**
|**Notes**
**Fixed assets**
**Tangible assets**
**8**
**Current assets**
Cash at bank and in hand
Debtors & Prepayments
**9**
**Credtors:**
amounts falling due within one year
**10**
**Net current assets**
**Net assets**
Restricted/Restricted Income fund
Restricted/Unrestricted income fund
**11**|2024
2024
2023
2023
**£**
**£**
**£**
**£**
**0**
**0**
**232590**
**260001**
**0**
**232590**
**260001**
**64614**
**56796**
**167976**
**203205**
**167976**
**203205**
**167976**
**2032025**
**167976**
**2032025**|2024
2024
2023
2023
**£**
**£**
**£**
**£**
**0**
**0**
**232590**
**260001**
**0**
**232590**
**260001**
**64614**
**56796**
**167976**
**203205**
**167976**
**203205**
**167976**
**2032025**
**167976**
**2032025**|2024
2024
2023
2023
**£**
**£**
**£**
**£**
**0**
**0**
**232590**
**260001**
**0**
**232590**
**260001**
**64614**
**56796**
**167976**
**203205**
**167976**
**203205**
**167976**
**2032025**
**167976**
**2032025**|2024
2024
2023
2023
**£**
**£**
**£**
**£**
**0**
**0**
**232590**
**260001**
**0**
**232590**
**260001**
**64614**
**56796**
**167976**
**203205**
**167976**
**203205**
**167976**
**2032025**
**167976**
**2032025**|
|---|---|---|---|---|
||**232590**
**64614**||**260001**
**56796**||
||||||
||||||
|||**167976**||**203205**|
|||**167976**||**2032025**|
|||**167976**||**2032025**|
The Financial statements were approved by the trustees and signed on their behalf, by
Mr Nouriddine Miladi
**13**
## **FAMILIES RELIEF**
Notes to financial statements for the year ended 31 Dec 2024.
## **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 Charities SORP (FRS 102) — Statement of Recommended Practice: Accounting and Reporting by Charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) — and with the Charities Act 2011.
## **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.
## **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.
**14**
## **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**
**funds**
£
Donations
74567
Gifts in Kind income
0
Interest
0
74567|**Restricted**
**Unrestricted**
**Restricted**
**funds**
**2024**
**funds**
**funds**
**2023**
**Total**
**Total**
£
£
£
359540
434107
336517
211000
547517
0
0
0
0
0
1480
1480
0
847
847|
||361020
435588
336517
211847
548364|
## **3. Activities in furtherence of the charity's objects**
|**Unrestricted**|**Restricted**|||
|---|---|---|---|
|**funds**|**funds**|**2024**|**2023**|
|||**Total**|**Total**|
|£|£|£|£|
|160364|7612|167976|203205|
**15**
## **Families Relief**
|**4.Cost of generating voluntary income**
**Unrestricted**
**Restricted**
**funds**
**funds**
**Cost of charitable activities**
**9192**
**330301**
**Wages and salaries**
**20203**
**0**
**Waste**
**0**
**0**
**Rent and Rates**
**500**
**1000**
**Premise costs**
**1495**
**0**
**Advertising, Events and Functions**
**64483**
**0**
**Printing. Postage, Stationery and ofce**
**1427**
**0**
**Motor & Travel**
**1806**
**0**
**Insurance**
**4890**
**0**
**Staf, contractors and volunteer expenses**
**0**
**0**
**Depreciation**
**0**
**0**
**103997**
**331301**
**5. Governance costs**
**Unrestricted**
**Restricted**
**funds**
**funds**
**Accountancy**
**4150**
**750**
**Legal/professional**
**6010**
**350**
**Bank/Credit card charges**
**1789**
**650**
**Ofce Exp**
**0**
**820**
**Wages and Salaries**
**0**
**21000**
**11949**
**23570**
**6. Employees**
**2024**
**£**
**Employment costs**
**Wages and Salaries**
**41203**
**No employee received emoluments of more than £60,000 (2024 : None).**
**Number of employees**
**on the basis of full time equivalents, was as follows:**
**2024**
**Number**
**Administration**
**3**|**2024**
**Total**
**339493**
**20203**
**0**
**1500**
**1495**
**64483**
**1427**
**1806**
**4890**
**0**
**0**
**435298**
**2024**
**4900**
**6360**
**2439**
**820**
**21000**
**35519**
**2023**
**£**
**37785**|**2023**
**Total**
**298806**
**37785**
**859**
**6650**
**531**
**62251**
**2635**
**5075**
**6172**
**18471**
**1114**|
|---|---|---|
|||**440349**|
|||**2023**
**Total**
**5400**
**0**
**293**
**760**
**0**|
|||**6453**|
|||**2023**
**Number**
**5**|
**16**
## **Families Relief**
|**M**
**Cost**
At 1 January 2024
Additions
Disposals
As at 31 Dec 2023
**Depreciation**
At 1 January 2024
Charge for the year
Disposals
As at 31 December 2023
**Net Book Value**
As at 31 December 2023
**9. Debtors**
Other Loans
Other Debtors & prepayments
**10. Creditors**
Amounts falling due within one year
PAYE Liability
Other creditors|**otor Vehicles**
£
19900
0
19900
19900
0
19900
0|**Furniture**
**Fitting and**
**Equipment**
£
0
0
0
0
2024
£
0
0
2024
£
19439
45174
**64613**|£
19900
0
0|
|---|---|---|---|
||||19900|
||||19900
0
0|
||||19900|
|||||
||||0|
||||2023
£
0
0|
||||2023
£
17796
38999|
||||**56795**|
**17**
## **FAMILIES RELIEF**
## **11. Funds**
|Balance Brought Forward
£
Unrestricted funds
200262
Restricted Fund
2943
Total
203205|Incoming
donations
£
76048
359540
435588|Resources
Expended
£
115946
354871
470817|Carried
Forward
£
160364
0
7612|
|---|---|---|---|
||||167976|
**18**