2020-07-31-accounts - Rafah International

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2020

Charity Assist Accountants Ltd

Certified Public Accountants and Charity Independent Examiners

Unit 27 Batley Enterprise Centre

513 Bradford Road Batley West Yorkshire

WF17 8LL

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2020

Contents	Page
Basic information	3
Trustees’ annual report	4-9
Independent examiner's report on the accounts	10-11
Income and expenditure accounts	12-13
Notes	14-18

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2020

Basic information

Address

Rafah International

Mr A Q Khan

Unit 27 Batley Enterprise Centre 513 Bradford road

Batley WF17 8LL

Bank

Barclays Bank Crackenedge Lane

Dewsbury

WF13 1PT

Accountants

Charity Assist Accountants Ltd

Unit 27 Batley Enterprise Centre

Batley

WF17 8LL

Charity registration number

1168436

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2020

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Trustees' Annual Report for the period
From	Period start date			To	Period end date
	01	08	2019		31	07	2020

Section A Reference and administration details

Charity name

Rafah International

Other names charity is known by

Registered charity number (if any)

1168436

Charity's principal address Unit 27, Batley Enterprise Centre 513 Bradford Road Batley Postcode WF17 8LL

Names of the charity trustees who manage the charity

Trustee name

1 Abdul Qudeir Khan
2 Amin Ali Oliver Desmond Buxton
3 Mohammed Ali Rasul
4 Mohammed Omar Mohammed Bin Hafeedh 5 John Franklin Rhodus Jr

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

CIO – Foundation registered 26[th] July 2016

(eg. trust deed, constitution)

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2020

How the charity is constituted

CIO

(eg. trust, association, company)

Trustee selection methods

(eg. appointed by, elected by)
1) Apart from the first charity trustees, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees. All trustees are life time trustees, subject to:
a) retires by notifying the CIO in writing (but only if enough charity trustees will remain in office when the notice of resignation takes effect to form a quorum for meetings);
b) is absent without the permission of the charity trustees from all their meetings held within a period of six months and the trustees resolve that his or her office be vacated;
2) In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

Section C Objects and activities

Summary of the objects of the charity set out in its governing document

I. To prevent or relieve poverty or financial hardship.
II. To relieve financial hardship, sickness and poor health, amongst orphans and widows;
III. To relieve and assist people who are the victims of war or armed conflict or natural and/or man-made disasters, epidemic, or famine, including (without limitation) provision of emergency response and recovery including the supply of medical and/or financial aid to such persons;
IV. And to prevent or relieve poverty or financial hardship of refugees and displaced persons, including by preserving and protecting their physical and mental health.
V. In all cases by any charitable means, working anywhere in the world regardless of the beneficiaries' religion, race, ethnicity, disability, gender, geographical location and political conviction.

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2020

The charity gives grants to Arrafah Foundation, based in Yemen, to achieve its objects through projects such as Zakat and Qurbaani distributions, orphans sponsorships, widows sponsorships, needy sponsorships, mass weddings, humanitarian support, food feeding, water bill, health aid and others. The main source of income is UK public donations.

Summary of the main public donations. activities undertaken for the public benefit in Charity commission requires the trustees of a charity to: relation to these objects  Select suitable accounting policies, apply them consistently, (include within this section make judgement and estimates that are reasonable and the statutory declaration prudent; that trustees have had  Prepare the financial statements on the going concern basis unless there is a reason to believe that the Association will not regard to the guidance continue for the foreseeable future. issued by the Charity The Trustees are responsible for the keeping of proper accounting Commission on public records, which disclose with reasonable accuracy at any time the benefit) financial position of the charity and to enable them to ensure that the financial statements comply with the Charity Act 2011. They are also responsible for safeguarding the assets of the association and hence to take reasonable steps for the prevention and detection of fraud and other irregularities.

Section D Achievements and performance

The charity has a 100% donation policy. It claimed gift aid on the Summary of the main donations received and used part of it to cover running costs. It sent achievements of the grants to Arrafah foundation to fund the projects in order to achieve its charity during the year objects. The charity has a new website which uses multiple payment processes and systems. It is also multi lingual which means anyone from anywhere in the world is able to navigate through the website in their language.

Section E Financial review

The charity holds £5,000 in reserve in case of an emergency expense Brief statement of the and to cover running costs. charity’s policy on reserves

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2020

Section F Projects

Feed Aden project

The city of Aden has been ravaged by civil war, natural disasters, and diseases and now Covid-19.The residents of the city have little or no income and they have been joined by thousands of displaced people from other parts of Yemen .Rafah Foundation runs a kitchen, Matbakh al-Aydarus, which provides hot meals to hundreds of people every day.

Pictures from this project

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2020

Orphan sponsorship

Rafah International, runs an orphan sponsorship project which sends money to orphans in the city of Tarim and the surrounding area for clothing, medical expenses, school fees , school transport , stationery only to mention a few. Sponsors are provided with a photograph and an annual progress update on the welfare and education of the orphan they will be sponsoring.

Qurbani project

Rafah International performs Qurbani/Udhiyah in Hadramawt and areas of Yemen hit by conflict including, Aden, al-Hudaydah, al-Bayda and Sanaa. These donations provide people in Yemen with meat to eat during Eid.

Yemen emergency

Since the beginning of conflict in Yemen in 2015, Rafah has been providing humanitarian aid to some of the worst hit areas such as Aden and Hudaydah as well as helping refugees who have fled from conflict areas to safety in Hadramawt. The ongoing conflict is devastating already impoverished communities. Millions have been displaced and Yemen is on the brink of famine. Now, the coronavirus pandemic is threatening vulnerable families even more. Rafah international assists with food, medical care and clean water and digging wells with donations from this project.

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2020

Yemen covid-19 emergency appeal

The country suffering the world’s worst humatarian crisis, Yemen, was also struck by covid19.The country’s health system is shattered therefore, this pandemic made it difficult for it to cope .Rafah international’s aim was to improve this situation by helping the people of Yemen. Donations helped the country with medical supplies, medical equipment for health centres and hospitals and personal protective equipment.

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2020

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of Rafah International On accounts for the year 31[st] July 2020 Charity no 1168436 ended (if any) Set out on pages 12 – 13

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 07 / 2020

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

st I have cOmpted my examination. I confirm Ihat no material matters have Indepondent come to my att¥ntion (other than that disclosed below'l in connedion wth examinerfs statement the examination lch gNes mtr cause to believe that in, any material respect: accounting record5 were not kept in accordance wth section 130 of the Act or Ihe accounts do not accord with the aCcrting records I have no conc8ms and have come across no other matters in conneciion with the examination lo which attention should be drawn in order to enable proper underslan¢Jing of the accounts to be r88th8d. Slgn•d: Dat•: Name: Ahsj Relevant professional quallfleatlonlsl or body Ilf any).. Address: li li

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2020

	Rafah International				Charity No (ifany)	1168436
Annual accounts for theperiod
	Period start date		01.08.19	To	Period end date	31.07.20

Section A
Recommended categories by activity		Guidance Notes	Unrestricted funds	Restricted income funds	Endowment funds	Total funds	Prior year funds
			£	£	£	£	£
Incoming resources(Note 3)			F01	F02	F03	F04	F05
Income and endowments from:
Donations and legacies		S01	53,257	394,104	-	447,361	149,943
Investments		S04	83	-		83	-
Separate material item of income		S05	4	-	-	4	4
*Total*		S07	53,343	394,104	-	447,448	149,947
Resources expended(Note 6)
Expenditure on:
Raising funds		S08	1,035	-	-	1,035	177
Charitable activities		S09	-	408,387	-	408,387	75,893
Separate material item of expense		S10	8,598	-	-	8,598	3,304
Other		S11	11,880	-	-	11,880	1,530
*Total*		S12	21,513	408,387	-	429,900	80,904

Net income/(expenditure) before investment		S13	31,830	14,283 -	-	17,548	69,043
Netgains/(losses)on investments		S14	-	-	-	-	-
Net income/(expenditure)		S15	31,830	14,283 -	-	17,548	69,043
Extraordinary items		S16	-	-	-	-	-
Transfers between funds		S17	-	-	-	-	-
Other recognised
Gains and losses on revaluation of fixed assets for the charity’s ow n use		S18	-	-	-	-	-
Other gains/(losses)		S19	-	-	-	-	-
*Net movement in funds*		S20	31,830	14,283 -	-	17,548	69,043

*Reconciliation of funds:*
Total funds brought forw ard		S21	82,728	-	-	82,728	13,685
*Total funds carried forward*		S22	114,558	14,283 -	-	100,276	82,728

Rafah International Income and Expenditure Accounts for the year ended 31[st] July 2020

Section B	Section B
	Guidance Notes	Unrestricted funds	Restricted income funds	Endowment funds	Total this year	Total last year
		£	£	£	£	£
Fixed assets		F01	F02	F03	F04	F05
Intangible assets(Note 15)	B01	-	-	-	-	-
Tangible assets(Note 14)	B02	892	-	-	892	-
Heritage assets(Note 16)	B03	-	-	-	-	-
Investments(Note 17)	B04	-	-	-	-	-
*Total fixed assets*	B05	892	-	-	892	-
Current assets
Stocks(Note 18)	B06	-	-	-	-	-
Debtors(Note 19)	B07	18,000	-	-	18,000	-
Investments(Note 17.4)	B08	-	-	-	-	-
Cash at bank and in hand(Note 24)	B09	36,077	50,147	-	86,224	82,727
*Total current assets*	B10	54,077	50,147	-	104,224	82,727

Creditors: amounts falling due within one year (Note 20)	B11	4,840	-	-	4,840	-

*Net current assets/(liabilities)*	B12	49,237	50,147	-	99,384	82,727

*Total assets less current liabilities*	B13	50,129	50,147	-	100,276	82,727

Creditors: amounts falling due after one year (Note 20)	B14	-	-	-	-	-
Provisions for liabilities	B15	-	-	-	-	-

*Total net assets or liabilities*	B16	50,129	50,147	-	100,276	82,727
Funds of the Charity
Endowment funds(Note 27)	B17	-			-	-
Restricted income funds (Note 27)	B18	-	50,147	-	50,147	82,727
Unrestricted funds	B19	50,129	-	-	50,129	-
Revaluation reserve	B20				-
*Total funds*	B21	50,129	50,147	-	100,276	82,727

Signed by one or two trustees on behalf of all the trustees	Signature			Print Name		Date of approval dd/mm/yyyy

Notes

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2020

Section C Notes to the accounts (cont)

Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)

Note 3	Analysis of income
	Analysis	Unrestricte d funds	Restricted income funds	Endowmen t funds	Total funds	Prioryear
					£	£
Donations and legacies:	Donations	-	367,438	-	367,438	137,696
	Gift Aid (note4)	53,256	-	-	53,256	10,824
	Legacies	-	-	-	-	-
	General grants provided by government/other charities (note4)	-	26,667	-	26,667	1,423
	Total	53,256	394,105	-	447,361	149,943


Income from investments:	Interest income	83	-	-	83	-
	Total	83	-	-	83	-

Separate material item of income:	Bank loyalty	4	-	-	4	4
	Total	4	-	-	4	4


TOTAL INCOME		53,343	394,105	-	447,448	149,947

Note 4 Analysis of receipts ofgrants	Note 4 Analysis of receipts ofgrants

	Description	Thisyear	Lastyear
		£	£
grant 1	CAF	1,731	-
grant 2	Darul Arqam Masjid	16,560	-
	Save the Mother's Trust	-	1,423
Government grant 3	Paypal	376	-
Other	Qamar Academy	8,000	-
	Total	26,667	1,423


	Gift aid
	Thisyear	Lastyear
	£	£
Gift aidBT Mydonate	-	514
Gift aid JustGiving (provisionestimated)	3,000	2,712
Gift aidPaypal(provisionestimated)	7,500
gift aid justgivingforthe year	29,232
Gift aidBarclays (provision forthe year)	7,500
HMRC charities	6,025	7,598
	53,257	10,824

Rafah International Income and Expenditure Accounts for the year ended 31[st] July 2020

Section C Notes to the accounts (cont)


Note 6	Analysis of expenditure
	Analysis	Unrestricted funds	Restricted income funds	Endowmen t funds	Total funds	Prioryear
					£	£
Expenditure on raising funds:	Incurred seeking donations	1,035	-	-	1,035	177
	Total expenditure on raising funds	1,035	-	-	1,035	177

Expenditure on charitable activities	Grants to Arrafah	-	408,387	-	408,387	75,893
	Total expenditure on charitable activities	-	408,387	-	408,387	75,893

Separate material item of expense	Bank charges	624	-	-	624	309
	Paypal charges	1,974			1,974	1,974
	JustGiving charges	6,000			6,000	680
	BT my donate				-	6
	Document translation	-	-	-	-	335
	Total	8,598	-	-	8,598	3,304

Other
	Accountancy fees	1,500	-	-	1,500	450
	Adminstration	6,114	-	-	6,114	1,080
	Governance	1,400	-	-	1,400	-
	Travel expenses	2,529	-	-	2,529	-
	Depreciation	297	-	-	297	-
	Telephone	40	-	-	40	-
	Total other expenditure	11,880	-	-	11,880	1,530

TOTAL EXPENDITURE		21,513	408,387	-	429,900	80,904

Rafah International Income and Expenditure Accounts for the year ended 31[st] July 2020

Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets
*Please complete this note if the charity has any tangible fixed assets*
14.1 Cost or valuation
	Freehold land & buildings	Other land & buildings	Plant, machinery and motor vehicles	Fixtures, fittings and equipment	Total
	£	£	£	£	£
At the beginning of the year	-	-	-	-	-
Additions	-	-	-	1,189	1,189
Revaluations	-	-	-	-	-
Disposals	-	-	-	-	-
Transfers *	-	-	-	-	-
At end of the year	-	-	-	1,189	1,189
14.2 Depreciation and impairments
**Basis	SL or RB	SL or RB	SL or RB	RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
** Rate				25%

At beginning of the year	-	-	-	-	-
Disposals	-	-	-	-	-
Depreciation	-	-	-	297	297
Impairment	-	-	-	-	-
Transfers*	-	-	-	-	-
At end of the year	-	-	-	297	297

14.3 Net book value
Net book value at the beginning of the year	-	-	-	-	-
Net book value at the end of the year	-	-	-	892	892

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2020

Section C Notes to the accounts (cont)

----- Start of picture text -----
Note 19 Debtors and prepayments
Please complete this note if the charity has any
debtors or prepayments.
This year Last year
19.1 Analysis of debtors
£ £
Trade debtors - -
Prepayments and accrued income(gift aid ) 18,000.0 -
Other debtors - -
Total 18,000.0 -
----- End of picture text -----

Section C Notes to the accounts	(cont)	(cont)


Note 24 Cash at bank and in hand
	Thisyear	Lastyear
	£	£
Short term cash investments(less than 3 months maturity date)	-	-
Short term deposits	-	-
Cash at bank and on hand	86,224	82,727
Other	-	-
Total	86,224	82,727

Rafah International Income and Expenditure Accounts for the year ended 31[st] July 2020

Section C Notes to the accounts (cont)


Note 20 Creditors and accruals
*Please complete this note if the charity has any creditors or accruals.*

20.1 Analysis of creditors
	Amounts falling due within one year		Amounts falling due after more than one year
	Thisyear	Lastyear	Thisyear	Lastyear
	£	£	£	£
Accruals forgrantspayable	-	-	-	-
Bank loans and overdrafts	-	-	-	-
Trade creditors	4,840	-	-	-
Payments received on account for contracts or performance-related grants	-	-	-	-
Accruals and deferred income	-	-	-	-
Taxation and social security	-	-	-	-
Other creditors	-	-	-	-
Total	4,840	-	-	-

Section C Notes to the accounts (cont)

Note 27 Charity funds


Note 27 Charity funds
27.1 Details of material funds held and movements during the CURRENT reporting period
*Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds'* *figure below should reconcile to 'Total funds' in the blanace sheet.*
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - *unrestricted funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward	Income	Expenditure	Transfers	Gains and losses	Fund balances carried forward
			£	£	£	£	£	£
povertyrelief		Poverty relief in Yemen, these funds are used to sponsor orphans , students , teachers ,refugees andforcovid-19.	-	50,147	-	-	-	50,147
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			-	50,147	-	-	-	50,147