**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 

1 



**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|



2 



**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 

3 



**Rafah International** 

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


|**Rafah International**<br>**ome and Expenditure Accounts for the year ended 31st July 2022**|**Rafah International**<br>**ome and Expenditure Accounts for the year ended 31st July 2022**|**Rafah International**<br>**ome and Expenditure Accounts for the year ended 31st July 2022**|**Rafah International**<br>**ome and Expenditure Accounts for the year ended 31st July 2022**|**Rafah International**<br>**ome and Expenditure Accounts for the year ended 31st July 2022**|**Rafah International**<br>**ome and Expenditure Accounts for the year ended 31st July 2022**|**Rafah International**<br>**ome and Expenditure Accounts for the year ended 31st July 2022**|**Rafah International**<br>**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) 

4 



**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. 

5 



**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** 

6 



**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. 

7 



## **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. 

8 



**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. 


9 



**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 

10 



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In
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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. 

12 



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Independent
I have com￿eted 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 COn￿mS 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
W￿lf0rd Green
Essex IG8
13

## **Rafah International** 

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

||Charity name**Rafah International**|Charity name**Rafah International**|Charity name**Rafah International**|Charity name**Rafah International**|Charity No<br>(if any)|1168436||
|---|---|---|---|---|---|---|---|
||**Annual accounts for theperiod**|||||||
||Period start date||01.08.21|To|Period end<br>date|31.07.22||
|||||||||
|**Section A**||||||||
|**Recommended categories by**<br>**activity**||Guidance Notes|**Unrestricted**<br>**funds**|<br>**Restricted**<br>**income**<br>**funds**|**Endowment**<br>**funds**|**Total funds**|**Prior year**<br>**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)**<br>**before investment**<br>**gains/(losses)**||S13|22,033<br>-|266,966|-|244,933|40,656<br>-|
|Netgains/(losses)on investments||S14|-|-|-|-|-|
|**Net income/(expenditure)**||S15|22,033<br>-|266,966|-|244,933|40,656<br>-|
|**Extraordinary items**||S16|-|-|-|-|-|
|**Transfers between funds**<br>**g**||S17|-|-|-|-|-|
|**gains/(losses):**||||||||
|Gains and losses on revaluation of fixed assets<br>for the charity’s own use||S18|-|-|-|-|-|
|Other gains/(losses)||S19|-|-|-|-|-|
|**_Net movement in funds_**||S20|22,033<br>-|266,966|-|244,933|40,656<br>-|
|||||||||
|**_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|



14 



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Section B
Flxed assots
FOI
FQ
F03
irfan91￿$ 8$8•t8
TanAit4• ￿ets
INoi• ISI
INot• 16
(Not• 171
Tot•1 ft¥d•u•ts
Imio¥lm0rf¥
2,3BY
2,3BY
2.027
Currnnt ass•ts
Stocki
D•btor*
(Nth 191
Imiesthionts
(Not• 17.41
¥h Rt and In hmd (Mole 241
r¢*•i¢unw¥t•¥s•ts Blo
3.917
22,830
285.992
285.992
289.￿9
308,822
Cred*ors'. Imourtxfilling d
wlthln y•
rt• 201
9.871
16.778
285.992
302.170
285.992
304.553
Cfodltors.. 4mount$lalllng 8ft•r
•y•
INot• 201
Provlglon$lor ¥•bllth¥
Tofdrnt•s*ets Lvlhblllb•S
285.932
304.553
59.621
Funds oflhg Charity
Endowment fvn¥¥ INot¢ 2
R•#tritt•d incam• lun￿ (Nth 27)
Llnr•$trtt•d fun
R•v*luIti￿ 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**<br>**funds**|<br>**Restricted**<br>**income**<br>**funds**|**Endowment**<br>**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<br>(note4)|88|326,305|-|326,393|59,600|
||Membership subscriptions and sponsorships which are<br>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|-|-|-|-|-|
||<br>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|




16 



**Rafah International** 

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

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



17 



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Note 14
Tangible fixed assets
Please conplete rhis nore rf the chaiity ha5 any iangible r￿eda5Sets
14.1 Cc6t orvaluation
Freelb)Id
& t￿lI￿￿¥J5
othu &
bulbJlNJs
P￿t,
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
￿n￿1r￿nt
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|



19