**Rafah International** ## **Income and Expenditure Accounts for the year ended 31[st] July 2021** ## 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 2021** |**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 2021** ## **Basic information** ## **Address** Rafah International 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 2021** |**Rafah International**
**ome and Expenditure Accounts for the year ended 31st July 2021**|**Rafah International**
**ome and Expenditure Accounts for the year ended 31st July 2021**|**Rafah International**
**ome and Expenditure Accounts for the year ended 31st July 2021**|**Rafah International**
**ome and Expenditure Accounts for the year ended 31st July 2021**|**Rafah International**
**ome and Expenditure Accounts for the year ended 31st July 2021**|**Rafah International**
**ome and Expenditure Accounts for the year ended 31st July 2021**|**Rafah International**
**ome and Expenditure Accounts for the year ended 31st July 2021**|**Rafah International**
**ome and Expenditure Accounts for the year ended 31st July 2021**| |---|---|---|---|---|---|---|---| ||||||||| |**Trustees' Annual Report for the period**|||||||| |**From**|Period start date|||**To**|Period end date||| ||01|08|2020||31|07|2021| ## **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 |
Unit 27, Batley Enterprise Centre|
Unit 27, Batley Enterprise Centre| |---|---| ||| |513 Bradford Road|| |Batley|| |Postcode|WF17 8LL| ## **Names of the charity trustees who manage the charity** ## **Trustee name** - 1 Amin Ali Oliver Desmond Buxton 2 Mohammed Ali Rasul 3 Anawar Ul Hassan 4 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 2021** CIO How the charity is constituted - (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 2021** 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 **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. It also raised funds to assist the city of Tarim in Yemen during floods and also Yemen refugees in the UK (see section F for more information) ## **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 2021** ## **Section F Projects** ## **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 Ramadan 2021 appeal** The purpose of this project was to raise donations to provide food during the blessed month of Ramadan to help men, women and children in some of the worst hit areas of Yemen. 7 **Rafah International** ## **Income and Expenditure Accounts for the year ended 31[st] July 2021** **Emergency Tarim** **Flood Appeal** Tarim was been hit by an unprecedented amount of seasonal rainfall which caused major floods that affected people’s lives and livelihoods. The area has predominantly mud houses which due to the heavy rain caused homes to collapse, cars were destroyed and people injured. This project was to help provide shelter, medical aid, meals, food baskets and other essentials. ## **Yemen UK Refugee Appeal** Rafah International in collaboration with Just Care and Yemeni Community Association London (YCAL) launched its first appeal in the UK to assist refugees that fled Yemen who were facing hardships in London. The donations raised for this appeal was used to provide staple food, clothing, backpacks, personal care items, Quran copies and prayer mats. 8 rn In 21 Sectfion G Doclaratlon Th& trus1005 do£laf& that th&y ha¥• apwO¥￿ 114b Iru5tii&s' 14pon abow. 8lgn•d on b•h•ll (* th• ch•rty'• trust• 810n￿￿r•I$l Full n•rr•(sl Po•ltlon1•9 8•crt•ry, Ch•lr, Amln Ali ¢Jlver DesrN)nd Bux Trustee Dat• 21912021 **Rafah International** **Income and Expenditure Accounts for the year ended 31[st] July 2021** **Independent examiner's report on the accounts** **----- Start of picture text -----**
Section A Independent Examiner’s Report
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Report to the trustees/ Charity Name
members of
Rafah International
On accounts for the year 31 [st] July 2021 Charity no 1168436
ended (if any)
Set out on pages 12 – 13
**----- End of picture text -----**
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31 / 07 / 2021.** **Responsibilities and basis of report** As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 10 rn In 21 I my1x•Ti￿LW. l oythn th8t no m*M'I malt•rn have Independent to my8ltffikn lothorlh8n Ihot th8dosed tel￿.> in c￿rIg￿￿ *4th •xwnln•f$ itat•rn•rt fv •xaminaliJTh whith nKg C￿1 ￿ bthve th81#i. any • r•oyd$ wwe ￿ kopl In axtyd•nc•*ith sKbJn 130 cl I￿ A¢t or I hm no c mallevs vi Ihe exthn•bM to Yth*h 8tt•riWI drm wi ordtr lo • ofthe lo b• U¥ Aol•vant wolts•knil qu•lm¢*bMlsl or boty 01 ￿1. aJrfA ff li **Rafah International** ## **Income and Expenditure Accounts for the year ended 31[st] July 2021** ||Rafah International||||Charity No
(ifany)|1168436|| |---|---|---|---|---|---|---|---| |Annual accounts for theperiod|||||||| ||Period start date||01.08.20|To|Period end
date|31.07.21|| ||||||||| |**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|46,464|651,348|-|697,812|447,362| |Investments||S04|2|-||2|83| |Separate material item of income||S05|8|-|-|8|4| |**_Total_**||S07|46,474|651,348|-|697,822|447,449| |**Resources expended(Note 6)**|||||||| |**Expenditure on:**|||||||| |Raising funds||S08|11,941|-|-|11,941|7,974| |Charitable activities||S09|32,576|693,959|-|726,535|421,926| |Separate material item of expense||S10|-|-|-|-|-| |Other||S11|-|-|-|-|| |**_Total_**||S12|44,517|693,959|-|738,476|429,900| ||||||||| |**Net income/(expenditure)**
**before investment**||S13|1,957|42,611
-|-|40,654
-|17,549| |Netgains/(losses)on investments||S14|-|-|-|-|-| |**Net income/(expenditure)**||S15|1,957|42,611
-|-|40,654
-|17,549| |**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|1,957|42,611
-|-|40,654
-|17,549| ||||||||| |**_Reconciliation of funds:_**|||||||| |Total funds brought forw ard||S21|114,559|14,283
-|-|100,276|82,727| |**_Total funds carried forward_**||S22|116,516|56,894
-|-|59,622|100,276| 12 rn In 21 Section B tyr Flx•d ass•ts F02 F03 F05 2.r127 2.(kT N•rl4• a•• 11101• 171 2.CQ7 2.(Q7 Curr•nl a*••t• lot• 1 31 JSB 31.*8 i&(oJ It b•**d In 24} t4#MM•s*th 81U 48 440 19 026 67 466 1ts1224 Crndlorn: 8.871 19.02fj 57.*5 40.596 19026 .622 1W276 Crndlorn: INtrt• 2•1 40￿6 19026 1(￿276 Funds ol tho Charlty 19Q26 50 147 40.596 50 129 1903 I￿.118 PrFir dd'm Arnn 8uthn 13 ## **Rafah International** ## **Income and Expenditure Accounts for the year ended 31[st] July 2021** ## **Notes** |**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**||||||| ||**Analysis**|**Unrestricte**
**d funds**|**Restricted**
**income**
**funds**|**Endowmen**
**t funds**|**Total funds**|**Prioryear**| ||||||**£**|**£**| |**Donations and legacies:**|Donations|-|593,663|-|593,663|367,438| ||Gift Aid (note4)|44,549||-|44,549|53,256| ||Legacies|-|-|-|-|-| ||General grants provided by
government/other charities (note4)|1,915|57,685|-|59,600|26,667| ||
**Total**|46,464|651,348|-|697,812|447,361| |||||||| |||||||| |**Income from investments:**|Interest income|2|-|-|2|83| ||**Total**|2|-|-|2|83| |||||||| |**Separate material item of income:**|Bank loyalty|8|-|-|8|4| ||**Total**|8|-|-|8|4| |||||||| |||||||| |**TOTAL INCOME**||46,474|651,348|-|697,822|447,448| |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**|| |---|---|---|---|---| |||||| |**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|5,000|-|| ||Forgotten People|15,685||| ||Haji Rafique Foundation|34,000||| ||Mother The Orphan|3,000||| |**Government grant 3**|Paypal|1,915|376|| |**Other**|Qamar Academy|-|8,000|| ||**Total**|59,600|26,667|| |||||| |||||| ||**Gift aid**|||| ||**Thisyear**|**Lastyear**||| ||**£**|**£**||| |Gift aid debtor|31,359|18,000||| |Gift aid justgivingforthe year|18,551|29,232||| |HMRC charities|12,639|6,025||| ||62,549|53,257||| 14 **Rafah International** **Income and Expenditure Accounts for the year ended 31[st] July 2021** ## **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||9,296|-|-|9,296|7,974| ||Incurred seeking legacies||-|-|-|-|-| ||Incurred seeking grants|||||-|| ||Operating membership schemes and
social lotteries|||||-|| ||Staging fundraising events|||||-|| ||Fudraising agents||200|||200|-| ||Operating charity shops|||||-|| ||Operating a trading company
undertaking non-charitable trading
activity|||||-|| ||Advertising, marketing, direct mail
and publicity
||2,445|-|-|2,445|-| ||
Start up costs incurred in generating
new source of future income||-|-|-|-|-| ||Database development costs||-|-|-|-|-| ||Other trading activities||||||| ||Investment management costs:||-|-|-|-|| ||**Total expenditure on raising funds**||11,941|
-|-|11,941|7,974| ||||||||| |**Expenditure on**
**charitable**
**activities**|Grants to Arrafah||-|691,798|-|691,798|408,387| ||Grant Just Care||-|2,161||2,161|| ||Accountancy fees||850|-|-|850|1,500| ||Adminstration||14,101|||14,101|6,114| ||Bookkeeping||10,853|||10,853|| ||Clerical and adminstration support||1,938|||1,938|| ||Dataprotection||35|||35|| ||Governance||250|-|-|250|1,400| ||Loss on laptop||430|||430|| ||Travel expenses|||||-|2,529| ||Depreciation||676|||676|297| ||Telephone||249|||249|40| ||Bank charges||483|||483|624| ||Postage||431|||431|| ||Printing and stationery||1,986|||1,986|| ||Website||294|-|-|294|1,035| ||**Total expenditure on charitable**
**activities**||32,576|693,959|-|
726,535|421,926| ||||||||| |**TOTAL EXPENDITURE**|||44,517|693,959|-|738,476|429,900| 15 **Rafah International** ## **Income and Expenditure Accounts for the year ended 31[st] July 2021** **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|-|-|-|892|892|| |Additions|-|-|-|1,810|1,810|| |Revaluations|-|-|-|-|-|| |Disposals|-|-|-|-|-|| |Transfers *|-|-|-|-|-|| |At end of the year|-|-|-|2,702|2,702|| |**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|-|-|-|676|676|| |Impairment|-|-|-|-|-|| |Transfers*|-|-|-|-|-|| |At end of the year|-|-|-|676|676|| |||||||| |**14.3 Net book value**||||||| |Net book value at the
beginning of the year|-|-|-|892|892|| |Net book value at the
end of the year|-|-|-|2,027|2,027|| 16 ## **Rafah International** ## **Income and Expenditure Accounts for the year ended 31[st] July 2021** |**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 19 Debtors and prepayments**||||| |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**||||| |**19.1 Analysis of debtors**|||**This year**|**Last year**| ||||**£**|**£**| |**Trade debtors**|||-|-| |**Prepayments and accrued income(gift aid)**|||31,359.0|18,000.0| |**Other debtors**|||-|-| |**Total**|||31,359.0|18,000.0| |**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 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**|9,871|4,840|-|-| |**Payments received on account for contracts or**
**performance-related grants**|-|-|-|-| |**Accruals and deferred income**|-|-|-|-| |**Taxation and social security**|-|-|-|-| |**Other creditors**|-|-|-|-| |**Total**|9,871|4,840|-|-| 17 **Rafah International Income and Expenditure Accounts for the year ended 31[st] July 2021** **Section C Notes to the accounts (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**|||36,108|86,224|| |**Other**|||-|-|| |**Total**|||36,108|86,224|| 18