2022-07-31-accounts - Rafah International

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2022

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 2022

Contents	Page
Basic information	3
Trustees’ annual report	4-11
Independent examiner's report on the accounts	12-13
Income and expenditure accounts	14-15
Notes	16-19

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2022

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

513 Bradford Road

Batley WF17 8LL

Charity registration number

1168436

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2022

Rafah International ome and Expenditure Accounts for the year ended 31st July 2022	Rafah International ome and Expenditure Accounts for the year ended 31st July 2022	Rafah International ome and Expenditure Accounts for the year ended 31st July 2022	Rafah International ome and Expenditure Accounts for the year ended 31st July 2022	Rafah International ome and Expenditure Accounts for the year ended 31st July 2022	Rafah International ome and Expenditure Accounts for the year ended 31st July 2022	Rafah International ome and Expenditure Accounts for the year ended 31st July 2022	Rafah International ome and Expenditure Accounts for the year ended 31st July 2022

Trustees' Annual Report for the period
From	Period start date			To	Period end date
	1st	Aug	2021		31st	Jul	2022

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 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)

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2022

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.

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2022

The charity gives grants to Arrafah Foundation, based in Yemen, to achieve its objects through projects such as Zakat and Qurbani distributions, orphan sponsorships, widow 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 been able to raise donations for their charitable Summary of the main activities. During this financial year the charity has been able partner achievements of the with other charities which includes Al Wedad and Altaf Foundation in charity during the year Yemen. See section F for the projects run by the charity.

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 2022

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 2022 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.

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2022

Nabi Hud Project

Rafah International set up the First Light Project or ‘Bakiru’, which means to do something early. The Project gives everyone the opportunity to give even a small amount of charity on a daily basis. Beneficiaries of this project include: widows, orphans, students, teachers and those with functional disabilities.

Medical clinic fund

Rafah International supports two primary medical clinics within Dar Al-Mustafa and Dar Al-Zahra in Tarim, Yemen. This project helps cover operating expenses, medical supplies and medical devices of the health clinics and ensures the necessary and continuous free health care and medicine for more than 1500 male and female students whilst assisting locals in Tarim and in the wider community.

Sponsor a widow or divorcee

This project aims to aid in alleviating a widow/divorcee and their children’s difficulties by covering their basic needs.

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2022

Monitoring visit Decemeber 2021

Participants : Amin Buxton and Hassan Abdullahi

Meeting with head of Arrafah Foundation Charity.

Sh Saleh Khatib, Majdi Sayf and I were able to meet with the heads of all departments in the charity. We were able to discuss the ongoing projects with Arrafah Foundation and about the outstanding reports they had not yet provided.

Meeting with Habib Omar Ibn Hafiz

All senior staff members of Arrafah Foundation, Amin Buxton, Sajjad Malik, Rashad Raja and I, were hosted by Habib Omar in his home where we were able to update him about Rafah International and the on-going projects along with the financial growth. We discussed our policies and ethics regarding advertising, other charities using images of human suffering, our branch location and the appointment of a Country Director Manager along with other topics.

Visit to Nabi Allah Hud Project

Habib Saleh Abdulqadir, Muhammed Ra’ii(photographer), Majdi Sayf, Rashad Raja and I were able to visit the site of this project. The architecture and engineer showed us the different stages that took place and they also discussed with us the challenges they faced during demolition, evacuation, clearing and building which included the challenge of maintaining and preserving the historic and ancient locations whilst construction is going on.

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2022

Visit to Madrasah

Amin Buxton, Muhammed Ra’ii , Habib Saleh Abdulqadir , Majdi Sayf, Rasahd Raja and I were given a tour of the school by the headteacher, who also showed us outside the premises where they were planning to expand. We visited a few classrooms, where we were very impressed by the student’s participation during lessons, how respectful and welladvice and encouragement to the students.

Distribution for Bakiru Project

Amin Buxton, Habib Saleh Abdulqadir, Muahmmede Ra’ii, Majdi Sayf Rashad Raja and I were able to distribute financial incentives prepared by Arrafah and a representative of Rafah International, Majdi Sayf. Arrafah Foundation had a list of homes that were registered in their database eligible for this incentive. Families who received this incentive were very grateful.

Monitoring visit report by Hassan Abdullahi

rn In 22 Section G Declaration The trustees declare that they have approved the trustees, report above. Slgn8d on b8half of thg charlty's tru8tg98 Slgnatur•l8) Full narngls) Posltlon {09 Socr•tary. Chalr. •tc} Arwar Ul Hassan Trustee D•tg 0111212022 li

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2022

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Rafah International members of

On accounts for the year 31[st] July 2022 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 / 2022.

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.

rn In 22 Independent I have cometed my examinab"on. I confirm that rK> matenal matters have come to my attention (other than that disclosed below'l in connectson with examinerfs ststsment the examination which gives me cause to believe that in, any material re5pectr accounting records were not kepl In accordance wNh section 130 of the Act or the accounts do not accord wth the accouth'ng records I have no COnmS and have come across no other matters in connection wth the examination to ¥thich attention should be drawn In order to enable a pioper vndefstandirMJ of the accounts to be reached. Slgnèd: 2510212023 Nam•: Mohammed A. Ai Relevant professional qualificationl51 or body Illanyl: Chartered Instrtute of ManagetTEnt Accountants Address: 25 Gascoigne Gardens Wlf0rd Green Essex IG8 13

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2022

	Charity nameRafah International	Charity nameRafah International	Charity nameRafah International	Charity nameRafah International	Charity No (if any)	1168436
	Annual accounts for theperiod
	Period start date		01.08.21	To	Period end date	31.07.22

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	25,744	646,862	-	672,606	697,810
Investments		S04	-	-		-	2
Separate material item of income		S05	-	-	-	-	8
Other		S06	10,446	-	-	10,446	-
*Total*		S07	36,190	646,862	-	683,052	697,820
Resources expended (Note 6)
Expenditure on:
Raising funds		S08	19,078	-	-	19,078	11,941
Charitable activities		S09	37,886	379,896	-	417,782	724,947
Separate material item of expense		S10	-	-	-	-	-
Other		S11	1,259	-	-	1,259	1,588
*Total*		S12	58,223	379,896	-	438,119	738,476

Net income/(expenditure) before investment gains/(losses)		S13	22,033 -	266,966	-	244,933	40,656 -
Netgains/(losses)on investments		S14	-	-	-	-	-
Net income/(expenditure)		S15	22,033 -	266,966	-	244,933	40,656 -
Extraordinary items		S16	-	-	-	-	-
Transfers between funds g		S17	-	-	-	-	-
gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use		S18	-	-	-	-	-
Other gains/(losses)		S19	-	-	-	-	-
*Net movement in funds*		S20	22,033 -	266,966	-	244,933	40,656 -

*Reconciliation of funds:*
Total funds brought forward		S21	40,594	19,026	-	59,620	100,276
*Total funds carried forward*		S22	18,561	285,992	-	304,553	59,620

rn In 22 Section B Flxed assots FOI FQ F03 irfan91$ 8$8•t8 TanAit4• ets INoi• ISI INot• 16 (Not• 171 Tot•1 ft¥d•u•ts Imio¥lm0rf¥ 2,3BY 2,3BY 2.027 Currnnt ass•ts Stocki D•btor (Nth 191 Imiesthionts (Not• 17.41 ¥h Rt and In hmd (Mole 241 r¢•i¢unw¥t•¥s•ts Blo 3.917 22,830 285.992 285.992 289.9 308,822 Credors'. Imourtxfilling d wlthln y• rt• 201 9.871 16.778 285.992 302.170 285.992 304.553 Cfodltors.. 4mount$lalllng 8ft•r •y• INot• 201 Provlglon$lor ¥•bllth¥ Tofdrnt•sets Lvlhblllb•S 285.932 304.553 59.621 Funds oflhg Charity Endowment fvn¥¥ INot¢ 2 R•#tritt•d incam• lun (Nth 27) Llnr•$trtt•d fun R•vluIti r••rv• 2BS.992 28S.YJ2 19.026 18.$61 285.992 304.553 59.620 D* PmlNan Anaw8r Ul Hassan 0111212022 15

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2022

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

Note 3 Analysis of
	Analysis	Unrestricted funds	Restricted income funds	Endowment funds	Total funds	Prioryear
					£	£
Donations and legacies:	Donations	-	320,557	-	320,557	593,661
	Gift Aid (note4)	25,656		-	25,656	44,549
	Legacies	-	-	-	-	-
	General grants provided by government/other charities (note4)	88	326,305	-	326,393	59,600
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	25,744	646,862	-	672,606	697,810


Income from investments:	Interest income	-	-	-	-	2
	Dividend income	-	-	-	-	-
	Rental and leasing income	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	2

Separate material item of income:	Bank loyalty	-	-	-	-	8
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	8

Other:	Conversion of endowment funds into income	-	-	-	-	-
	Other',Foreign exchange difference&charges (gain)	10,446	-	-	10,446	-
	Total	10,446	-	-	10,446	-

TOTAL INCOME		36,190	646,862	-	683,052	697,820

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2022

Note 6	Analysis of expenditure
	Analysis	Unrestricted funds	Restricted income funds	Endowment funds	Total funds	Prioryear
					£	£
Expenditure on raising funds:	Incurred seeking donations	7,268	-	-	7,268	9,296
	Fudraising agents	-			-	200
	Operating charity shops				-
	Operating a trading company undertaking non-charitable trading				-
	Advertising, marketing, direct mail and publicity	11,810	-	-	11,810	2,445
	Total expenditure on raising funds	19,078	-	-	19,078	11,941

Expenditure on charitable activities	Grants to Arrafah	-	348,620	-	348,620	691,798
	Grant Just Care	-	-		-	2,161
	Grant Altaf Foundation For Development	-	12,719		12,719
	Grants to Alwedad	-	18,557		18,557
	Accountancy fees	1,700	-	-	1,700	850
	Adminstration	-			-	14,101
	Annual return	150			150
	Bookkeeping	2,756			2,756	10,853
	Clerical and adminstration support	21,584			21,584	1,938
	Dataprotection	35			35	35
	Governance	5,859	-	-	5,859	250
	Independent examination	450			450
	Insurance	76			76
	Payroll charges	70			70
	Fundraising regulator	50			50	-
	Telephone	21			21	249
	Printing and stationery	182			182	2,418
	Wages	350			350
	Website	603	-	-	603	294
	Yemen field visit	4,000			4,000
	Total expenditure on charitable activities	37,886	379,896	-	417,782	724,947

	Total	-	-	-	-	-

Other
	Depreciation	793	-	-	793	675
	Bank charges	466	-	-	466	483
	Loss on laptop		-	-	-	430
	Total other expenditure	1,259	-	-	1,259	1,588

TOTAL EXPENDITURE		58,223	379,896	-	438,119	738,476

rn In 22 Note 14 Tangible fixed assets Please conplete rhis nore rf the chaiity ha5 any iangible reda5Sets 14.1 Cc6t orvaluation Freelb)Id & tlI¥J5 othu & bulbJlNJs Pt, Flxturts, flttINJs and Trted arvj rmtor vehicles A the bryinning of the year dthons 2,027 2.027 1,150 1,150 Revaluations Disposals Transfers. end ofthe year 3,1 TT 3,177 14.2 Depreaation and impaimients -Basis SLorRB SLLYRB SLc*RB RB SLcfRB Straight I'SL") or Reducing Balance I"R8'1 Rate 25W. beginning of the year Disp)sals Deweciatic 794 n1rnt Transkn. A end ofth8 year 794 794 14.3 Net book value Nst bocA( valuè at tha eginning of the year Net bod( value at the end of the year 2,027 2,27 2,383 2,383 Note 19 Debtor5 and prepayments Pl•as• complgt• thls note rfthè eharlty has any debtors orprepayments. 19.1 Anatysis of debtors Thls yoar Last yoar Trade debtors Prepayments and accrued in¢omelin$uran¢e Other debtorslgift aid 1.441 0 17,472 0 18.9130 31.359.0 Total 31.359.0 18

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2022

Note 24Cash at bankand in hand
	This year	Last year
	£	£
Short term cash investments (less than 3 months maturity date)	-	-
Short termdeposits	-	-
Cash at bankand on hand	289,909	36,106
Other	-	-
Total	289,909	36,106