**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
1
**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|
2
**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
3
**Rafah International**
## **Income and Expenditure Accounts for the year ended 31[st] July 2020**
|**Rafah International**
**ome and Expenditure Accounts for the year ended 31st July 2020**|**Rafah International**
**ome and Expenditure Accounts for the year ended 31st July 2020**|**Rafah International**
**ome and Expenditure Accounts for the year ended 31st July 2020**|**Rafah International**
**ome and Expenditure Accounts for the year ended 31st July 2020**|**Rafah International**
**ome and Expenditure Accounts for the year ended 31st July 2020**|**Rafah International**
**ome and Expenditure Accounts for the year ended 31st July 2020**|**Rafah International**
**ome and Expenditure Accounts for the year ended 31st July 2020**|**Rafah International**
**ome and Expenditure Accounts for the year ended 31st July 2020**|
|---|---|---|---|---|---|---|---|
|||||||||
|**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)
4
**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.
5
**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**
6
**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
7
**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.
8
**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.
9
**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.
10
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|
12
**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**
13
## **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)**|**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||
14
**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|
15
**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||
16
## **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**|**Section C Notes to the accounts**|**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||
17
**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|
18