2023-07-31-accounts - Rafah International

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2023

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 2023

Contents	Page
Basic information	3
Trustees’ annual report	4-10
Independent examiner's report on the accounts	11-12
Income and expenditure accounts	13-14
Notes	15-19

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2023

Basic information

Address

Rafah International 14 Greenbank Road Edinburgh EH10 5RY

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 2023

Rafah International Income and Expenditure Accounts for the year ended 31[st] July 2023	Rafah International Income and Expenditure Accounts for the year ended 31[st] July 2023	Rafah International Income and Expenditure Accounts for the year ended 31[st] July 2023	Rafah International Income and Expenditure Accounts for the year ended 31[st] July 2023	Rafah International Income and Expenditure Accounts for the year ended 31[st] July 2023	Rafah International Income and Expenditure Accounts for the year ended 31[st] July 2023	Rafah International Income and Expenditure Accounts for the year ended 31[st] July 2023	Rafah International Income and Expenditure Accounts for the year ended 31[st] July 2023
Trustees' Annual Report for the period
From	Period start date			To	Period end date
	1st	Aug	2022		31st	Jul	2023

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 14 Greenbank Road Edinburgh Postcode EH10 5RY ~~——~~ 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

CIO – Foundation registered 26[th] July 2016 Type of governing document (eg. trust deed, constitution) CIO How the charity is constituted (eg. trust, association, company) ~~a~~

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2023

1) Apart from the first charity trustees, every trustee must be Trustee selection methods appointed by a resolution passed at a properly convened (eg. appointed by, elected by) 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

1. To prevent or relieve poverty or financial hardship.
2. To relieve financial hardship, sickness and poor health,
amongst orphans and widows;
3. 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;
4. And to prevent or relieve poverty or financial hardship of
refugees and displaced persons, including by preserving
and protecting their physical and mental health.
5. 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 2023

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 was able to raise donations which they have used towards Summary of the main their charitable activities during the year. See section F for the projects achievements of the run by the charity. charity during the year

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 2023

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, alHudaydah, al-Bayda and Sanaa. These donations provide people in Yemen with meat to eat during Eid.

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.

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2023

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.

Turkey &Syria earthquake appeal

Rafah International was able to partner with Muslim Hands who were providing essentials to the survivors of the earthquake dealing with the aftershock and damage of it.

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2023

UK poverty relief

This campaign is to assist people who are struggling to meet the basic necessities in the UK .

Yemen water appeal

This campaign provides clean water to the people in the regions of Sanaa and Hadhramout to drink, prepare meals and wash themselves.

Somalia emergency appeal

Rafah International is raising funds to provide assistance to the people of Somalia who are severely affected by drought and famine.

rn In Sectlon G Declaratlon Th8 trustees declar& thal thèy have approved th& truste68' report atr. Slpn•d on hall of th• eharlty's trust0•8 Slgno¢ure($l Full namo1$1 Posltion leg Secretory, Chalr. •tcl Anawar Ul Hassan Trustee 1510312024 io

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2023

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 2023 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 / 2023.

Responsibilities and basis of report

As the charity trustees of the charity, 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 charity’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 ¢xno to rny ottonllon loth8r than that d18ck>8•d b•lthw') h) cthn•(ah)n Tlth th•lor lth th• •xamlnolh)n Io atterthn bè ¢xdor to •n•blo a IC- Lfr-zy PMEEA fvL-I 01 any): CY4f¥ If Qftsc(JlQt4E QMLotrrJ l/J04>PfoLP G L&efil essé 12

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2023

Section A
Recommended categories by activity	Guidance Notes	Unrestricted funds	Unrestricted 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	57,120	500,967	-	558,087	672,606
Investments	S04	464	-		464	-
Separate material item of income	S05	-	-	-	-	-
Other	S06	-	-	-	-	10,446
*Total*	S07	57,584	500,967	-	558,551	683,052
Resources expended (Note 6)
Expenditure on:
Raising funds	S08	519	6,078	-	6,597	7,268
Charitable activities	S09	67,676	413,636	-	481,312	426,058
Separate material item of expense	S10	-	-	-	-	-
Other	S11	20,061	-	-	20,061	793
*Total*	S12	88,257	419,714	-	507,971	434,119

Net income/(expenditure) before investment gains/(losses)	S13	30,673 -	81,253	-	50,580	248,933
Netgains/(losses)on investments	S14	-	-	-	-	-
Net income/(expenditure)	S15	30,673 -	81,253	-	50,580	248,933
Extraordinary items	S16	-	-	-	-	-
Transfers between funds g	S17	-	-	-	-	-
g 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	30,673 -	81,253	-	50,580	248,933

*Reconciliation of funds:*
Total funds brought forward	S21	76,971	231,582	-	308,553 359,133	59,620
*Total funds carried forward*	S22	46,298	312,835	-		308,553

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2023

Section B
	Guidance Notes	Unrestricted funds	Unrestricted 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	2,192 - - 2	2 - - 2	2 - - 2	2 - - 2,192	2,383
Heritage assets(Note 16)	B03	- - - -	- - - -	- - - -	- - - -	-
Investments(Note 17)	B04	- - - -	- - - -	- - - -	- - - -	-
*Total fixed assets*	B05	2,192 - - 2	192 - - 2	192 - - 2	192 - - 2,192	2,383
Current assets
Stocks(Note 18)	B06	- - - -	- - - -	- - - -	- - - -	-
Debtors(Note 19)	B07	44,623- - 44	- - 44	- - 44	- - 44,623	24,248
Investments(Note 17.4)	B08	- - - -	- - - -	- - - -	- - - -	-
Cash at bank and in hand(Note 24)	B09	- 312	- 312,835 -	835 -	312,835	288,574
*Total current assets*	B10	44,623 312	623 312,835 - 357	835 - 357	835 - 357,458	312,822

Creditors: amounts falling due withinone year(Note 20)	B11	517 - -	17 - -	17 - -	17 - -517	6,652

*Net current assets/(liabilities)*	B12	44,106 312	106 312,835 - 356	835 - 356	835 - 356,941	306,170

*Total assets less current liabilities*	B13	46,298 312	298 312,835 - 359	835 - 359	835 - 359,133	308,553

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

*Total net assets or liabilities*	B16	46,298 312	298 312,835 - 359	835 - 359	835 - 359,133	308,553
Funds of the Charity
Endowment funds (Note 27)	B17	-			-	-
Restricted income funds (Note 27)	B18	-	-312,835-	-	-312,835	231,582
Unrestricted funds	B19	46,298- - 4	- - 4	- - 4	- - 46,298	76,971
Revaluation reserve	B20				-
*Total funds*	B21	46,298 312	298 312,835 - 359	835 - 359	835 - 359,133	308,553
Signed by one or two trustees on behalf of all Date of the trustees } ie Anawar Ul Hassan approval ah/AULA oaaround

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2023

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

Note 3 Analysis of
	Analysis		Unrestricted funds	Restricted income funds		Endowment funds	Total funds		Prioryear
							£		£
Donations and legacies:	Donations		2,211	364,976		-	367,187		320,557
	Gift Aid (note4)		46,605			-	46,605		25,656
	Legacies		-	-		-	-		-
	General grants provided by government/other charities (note4)		8,304	135,991		-	144,295		326,393
	Membership subscriptions and sponsorships which are in substance donations		-	-		-	-
	Donatedgoods,facilities and services		-	-		-	-		-
	Other		-	-		-	-
	Total		57,120	500,967		-	558,087		672,606


Income from investments:	Interest income		464	-		-	464		-
	Dividend income		-	-		-	-		-
	Total		464	-		-	464		-

Separate material item of income:			-	-		-	-		-
	Total		-	-		-	-		-

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

TOTAL INCOME			57,584	500,967		-	558,551		683,052

Note 4 Analysis of receipts ofgrants

		Description			This year			Last year
					£			£
Grant 1		Al Anwar Charity			-			30,744
		Al-ImdaadFoundation			92,526
Grant 2		AlSaaf Foundation			4,725			2,500
Grant 3		GreensvilleTrust			8,936			-
Grant 4		Forgotten People			792			11,534
Grant 5		Haji RafiqueFoundation			15,750			23,000
Grant 6		Qalb Connection			21,567			-
Grant 7		The Kareem Centre			-			26,939
Other		Paypal			-			88
			Total		144,295			94,805


		Gift aid
		This year			Last year
		£			£
Gift aid debtor			39,323		17,472
Gift aid justgiving for the year			7,266		7,929
HMRC charities			17,488		31,395
			64,077		56,796

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2023

Note 6	Analysis of expenditure
	Analysis	Unrestricted funds	Restricted income funds	Endowment funds	Total funds	Prioryear
					£	£
Expenditure on raising funds:	Incurred seeking donations	-	6,078	-	6,078	7,268
	Advertising, marketing, direct mail and publicity	519	-	-	519	-
	Total expenditure on raising funds	519	6,078	-	6,597	7,268

Expenditure on charitable activities	Accountancy fees	925	-	-	925	1,700
	Annual return	225	-		225	150
	Bank charges	648			648	466
	Bookkeeping	4,070			4,070	2,756
	Clerical and adminstration support	22,711			22,711	17,584
	Dataprotection	35			35	35
	Eid event	60	-	-	60	-
	Event sponsorships (New Beginnings)	-	12,000		12,000	11,500
	Fundraising cost	50			50	50
	Governance	22,567			22,567	5,859
	Grant Altaf Foundation For Development	-	8,167		8,167	12,719
	Grant Muslim Hands	-	6,526		6,526	-
	Grant Arraffah		251,055		251,055	348,620
	Grants Alsaadah EST	-	1,802		1,802
	Grants Alwedad		119,217		119,217	18,557
	Independent examination	525			525	450
	Insurance	839			839	76
	Payroll charges				-	70
	Poster design				-	310
	Printing , postage & stationery	330			330	182
	Telephone				-	21
	Wages	3,999			3,999	350
	Website	1,906			1,906	603
	Yemen field visit	8,786			8,786	4,000
	Yemen office expenses	-	14,869	-	14,869	-
	Total expenditure on charitable activities	67,676	413,636	-	481,312	426,058

Other
	Depreciation	730	-	-	730	793
	Exchange diff's & charges	19,331	-	-	19,331
			-	-	-	-
			-	-	-	-
	Total other expenditure	20,061	-	-	20,061	793

TOTAL EXPENDITURE		88,257	419,714	-	507,971	434,119

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2023

Note 10 Details of certain items of expenditure
10.1 Fees for examination of the accounts
*Please provide details of the amount paid for any statutory external scrutiny of* *accounts and other services provided by your independent examiner. If nothing* *waspaidplease enter '0' in the appropriate box(es).*
	This year	Last year
	£	£
Independent examiner’s fees	525	450
Assurance services other than audit or independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2023

Rafah International Income and Expenditure Accounts for the year ended 31st July	Rafah International Income and Expenditure Accounts for the year ended 31st July	Rafah International Income and Expenditure Accounts for the year ended 31st July	Rafah International Income and Expenditure Accounts for the year ended 31st July	Rafah International Income and Expenditure Accounts for the year ended 31st July	Rafah International Income and Expenditure Accounts for the year ended 31st July	2023
Note 14 Tangible fixed assets
*Please complete this note ifthe 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	-	-	-	2,383	2,383
Additions	-	-	-	540	540
Revaluations	-	-	-	-	-
Disposals	-	-	-	-	-
Transfers *	-	-	-	-	-
At end of the year	-	-	-	2,923	2,923
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	-	-	-	731	731
Impairment	-	-	-	-	-
Transfers*	-	-	-	-	-
At end of the year	-	-	-	731	731

14.3 Net book value
Net book value at the beginning of the year	-	-	-	2,383	2,383
Net book value at the end of the year	-	-	-	2,192	2,192

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2023

Rafah International Income and Expenditure Accounts for the year ended 31st July 2023	Rafah International Income and Expenditure Accounts for the year ended 31st July 2023	Rafah International Income and Expenditure Accounts for the year ended 31st July 2023
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(restated)
	£	£
Trade debtors	5,300.0	5,335.0
Prepayments and accrued income	-	1,441.0
Other debtors(gift aid)	39,323.0	17,472.0
Total	44,623.0	24,248.0


*Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.*
19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
	This year	Last year (restated)
	£	£
Trade debtors	5,300.0	4,000.0
Prepayments and accrued income	-	-
Other debtors	-	-
	-	-
Total	-	-

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

20.1 Analysis of creditors
	Amounts falling due within oneyear		Amounts falling due after more than oneyear
	This year	Last year	This year	Last year
	£	£	£	£
Accruals for grants payable	-	-	-	-
Bank loans and overdrafts	-	-	-	-
Trade creditors	-	-	-	-
Payments received on account for contracts or performance-related grants	-	-	-	-
Accruals and deferred income	517	6,651	-	-
Taxation and social security	-	-	-	-
Other creditors	-	-	-	-
Total	517	6,651	-	-

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	312,835	288,574
Other	-	-
Total	312,835	288,574