2025-07-31-accounts - Rafah International

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2025

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 2025

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

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2025

Basic information

Address

Jhumat House 160 London Road

IG11 8BB

Bank

Barclays Bank Leicester LE87 2BB

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 2025

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Trustees' Annual Report for the period
Period start date Period end date
From 1 [st] Aug 2024 31 [st] Jul 2025
To
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Section A Reference and administration details

Rafah International Charity name 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)

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2025

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; 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.

Income and Expenditure Accounts for the year ended 31[st] July 2025

Rafah International

The charity gives grants to charity organisations based in Yemen, to achieve its objects through projects such as zakat and qurbani distributions, orphan sponsorships, widow sponsorships, humanitarian support, food feeding, water bill, health aid and others. The main source of income is UK public donations and other charities. Summary of the main activities undertaken for Charity commission requires the trustees of a charity to: the public benefit in  Select suitable accounting policies, apply them consistently, relation to these objects make judgement and estimates that are reasonable and (include within this section prudent; the statutory declaration  Prepare the financial statements on the going concern basis unless there is a reason to believe that the Association will not that trustees have had continue for the foreseeable future. regard to the guidance The Trustees are responsible for the keeping of proper accounting issued by the Charity records, which disclose with reasonable accuracy at any time the Commission on public financial position of the charity and to enable them to ensure that benefit) 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 2025

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.

Save water, sustain life

Rafah International carried out this project to address the critical issue of irrigation in Tarim which waste up to 25% of water due to evaporation and seepage by introducing modern plastic irrigation networks on 30 farms across Tarim’s villages and districts. The aim was to conserve water, reduce maintenance costs and expand agricultural productivity, ensuring a sustainable future for farming in the region.

Secure futures, empower Yemeni women

This project addresses the growing issue of cyber extortion by training 25 women in smartphone maintenance to protect their privacy and security. A highly qualified trainer, participants will receive 120 hours of theoretical and practical training. Graduates will be equipped to start mini repair workshops, offering safe and reliable services within their communities.

Rafah International Income and Expenditure Accounts for the year ended 31[st] July 2025

Save a life

The charity introduced this campaign a vital initiative dedicated to providing life-saving medical care to vulnerable individuals in Yemen. It addresses the critical needs of patients suffering from chronic illnesses, mental health conditions and neurological disorders, many of whom cannot afford the necessary medications or treatments.

School bag project

The charity raises funds to help struggling Yemeni families by providing their children with school bags which contains school essentials.

The feeding food project

This project is operated in many cities across Yemen to provide food packages to the vulnerable communities. Furthermore, this project distributes food and basic necessities during times of crisis and emergencies.

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2025

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

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Signature(s)
Full name(s) Anawar Ul Hassan
Position (eg Secretary, Chair,
etc) Trustee
Date
02/06/2026
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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2025

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 2025 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 for the year ended 31 / 07 / 2025

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.

Independent examlnerfs 8tatomenl I have completed my examinalSon. I confimi that no material matters have come lo my allenlion lolher than Ihal dlsclosed below ') In connecllon ¥pAth the examination whlch gives me cause lo believe that In, any malerlal respect.. accounting Tecords were not kept In accordan sectlon 130 of the Act or the accounts do not accord with the a¢¢ounllng records I have no concerns and have come across no other matters In connectlon %Mlh the examination lo vknich attention should be drawn In order lo enable a pr er underst g of the accounts to be reached. Slgn Dale: Nama: Imohammed A. Ali Relevant prof0881onal quallflcatlon(sl or body Ilf any): MBA ACMA Addre89: 25 Gascoigne Gardens Essex IG8 9NU

Rafah International enditure Accounts for the Income and Ex ear ended 31st Jul 2025 CHARITY (OMM15510N FOR ENGLAND ANO WALES Charity nar Rafah Internatkinal Charity t+> 1168436 nnual accounts for the T¢ pellend Peri startdate 01.08.24 31.07.2S Section A Restricted Unrestricted ir01 ErMlOTrt furnls fu8 PrK>r year In¢¢)rning resources INote 31 Incom7 and •n(kn¥r(tMS fronK FOI F02 F03 F04 F05 35.138 1.507 352.870 388.008 1.507 462.742 566 In¥tslrnEIIs S04 $05 rotsl Resources expended INote 6 S07 36.645 352.870 389.515 463.308 1.385 8.275 289 787 9.660 342 693 5.862 260.258 matgn Item 13.262 67.553 13.262 365.616 9.160 275.280 Totsl 298.062 Net incomellexFenditurel before investmenl gainslllossesl 30.908 54.808 23.899 188.028 tqetgsirL5llb5iOIry4e5IrnS Net intomellèxpÈndlturel Extraord¢nary items Tran$fer$ between funds galnslllossesl.. 30.908 54.808 23.899 188.028 I tfKahly4 rn Net mo¥mentln lunds $20 30,908 54,808 23,899 188,028 Reconciliation of funds.. TolalNMs browi tyr4vQ 18.013 529.148 583.956 547.161 571.060 359.133 547.161 rotsl lunds canledforwan S22 12

Income and Expenditure Accounts for the year ended 31[st] July 2025

Rafah International

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	1,233	-	-	1,233	1,644
Heritage assets (Note 16)	B03	-	-	-	-	-
Investments(Note 17)	B04	-	-	-	-	-
*Total fixed assets*	B05	1,233	-	-	1,233	1,644
Current assets
Stocks (Note 18)	B06	-	-	-	-	-
Debtors (Note 19)	B07	31,965	-	-	31,965	29,427
Investments (Note 17.4)	B08	-	-	-	-	-
Cash at bank and in hand(Note 24)	B09	- 45,837	583,956	-	538,119	516,330
*Total current assets*	B10	- 13,872	583,956	-	570,084	545,757

Creditors: amounts falling due within one year (Note 20)	B11	257	-	-	257	240

*Net current assets/(liabilities)*	B12	- 14,129	583,956	-	569,827	545,517

*Total assets less current liabilities*	B13	- 12,896	583,956	-	571,060	547,161

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

*Total net assets or liabilities*	B16	- 12,896	583,956	-	571,060	547,161
Funds of the Charity
Endowment funds (Note 27)	B17	-			-	-
Restricted income funds (Note 27)	B18	-	583,956	-	583,956	529,148
Unrestricted funds	B19	- 12,896	-	-	- 12,896	18,013
Revaluation reserve	B20				-
*Total funds*	B21	- 12,896	583,956	-	571,060	547,161

Signed by one or two trustees on behalf of all the trustees	Signature			Print Name		Date of approval dd/mm/yyyy

Income and Expenditure Accounts for the year ended 31[st] July 2025

Rafah International

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	Prior year
					£	£
Donations and legacies:	Donations	4,252	339,495	-	343,747	282,204
	Gift Aid (note4)	30,886		-	30,886	30,058
	Legacies	-	-	-	-	-
	General grants provided by government/other charities (note4)	-	13,375	-	13,375	150,480
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	35,138	352,870	-	388,008	462,742


Income from investments:	Interest income	1,507	-	-	1,507	566
	Dividend income	-	-	-	-	-
	Rental and leasing income	-	-	-	-	-
	Other	-	-	-	-	-
	Total	1,507	-	-	1,507	566


TOTAL INCOME		36,645	352,870	-	389,515	463,308

Note 4 Analysis of receipts ofgrants	Note 4 Analysis of receipts ofgrants	Note 4 Analysis of receipts ofgrants	Note 4 Analysis of receipts ofgrants

	Description	This year	Last year
		£	£
Grant 1	Al Saaf Foundation	13,375	4,000
Grant 2	Greensville Trust	-	139,582
Grant 3	Haji Rafique Foundation	-	5,000
Grant 4	New Beginnings	-	1,648
	Total	13,375	150,230

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2025

Note 6	Analysis of expenditure
	Analysis	Unrestricted funds	Restricted income funds	Endowment funds	Total funds	Prioryear
					£	£
Expenditure on raising funds:	Incurred seeking donations	-	8,275	-	8,275	5,267
	Incurred seeking legacies	-	-	-	-	-
	Advertising, marketing, direct mail and publicity	1,385	-	-	1,385	595
	Total expenditure on raising funds	1,385	8,275	-	9,660	5,862

Expenditure on charitable activities	Accountancy fees	1,025	-	-	1,025	925
	Annual return	300	-		300	225
	Bank charges	2,844			2,844	336
	Bookkeeping	3,697			3,697	4,292
	Clerical and adminstration support	36,281			36,281	28,546
	Corporation tax return	-			-	125
	Dataprotection	35			35	35
	Event sponsorships	-	-		-	3,250
	Fundraising cost	60			60	50
	Gift aid work review	-			-	808
	Governance	2,775			2,775	10,800
	Grants Yemen		276,473		276,473	193,912
	Independent examination	-			-	525
	Office expenses	662			662	-
	Payroll charges	60			60	240
	Poster design	-			-	140
	Printing , postage & stationery	-			-	85
	Software	216			216	-
	Wages	4,550			4,550	4,200
	Website	656			656	1,282
	Yemen field visit	- 255			- 255	-
	Yemen office expenses	-	13,314	-	13,314	10,483
	Total expenditure on charitable activities	52,906	289,787	-	342,693	260,258

Other
	Depreciation	411	-	-	411	548
	Exchange diff's&charges	12,851	-	-	12,851	8,612
			-	-	-	-
			-	-	-	-
	Total other expenditure	13,262	-	-	13,262	9,160

TOTAL EXPENDITURE		67,553	298,062	-	365,616	275,280

Income and Expenditure Accounts for the year ended 31[st] July 2025

Rafah International

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
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

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

Note 13 Grantmaking	Note 13 Grantmaking	Note 13 Grantmaking	Note 13 Grantmaking	Note 13 Grantmaking
*Please complete this note if the charity made any grants or donations which in aggregate form a material* *part of the charitable activities undertaken.*

13.1 Analysis of grants paid (included in cost of charitable activities)
Analysis	Grants to institutions	Grants to individuals	Support costs	Total
			£	£
Humanitarian aid	276,473		-	276,473
*Total*	276,473	-	-	276,473

*Please enter “Nil” if the charity does not identify and/or allocate support costs.*

13.2Grants made to institutions
*My charity has made grants to particular institutions that are material* *in the context of its grantmaking. Details of the institution supported,* *purpose of the grant and total paid to each institution is available on* *the charity's web site.*				*Please provide* *details of* *charity's URL.*
			No	*Provide details* *below*

Names of institution		Purpose		Total amount of grantspaid £
Arrafah Foundation		Humanitarian aid		180,610
Al Esaad		Humanitarian aid		4,899
Al Hegra		Humanitarian aid		15,274
Alsaadah Est		Humanitarian aid		4,752
Ihtimam		Humanitarian aid		1,325
Alwedad Foundation For Development		Humanitarian aid		69,613
*Total grants to institutions in reporting period*				276,473
*Other unanalysed grants*				-
*TOTAL GRANTS PAID*				276,473

*My charity has made grants to particular institutions that are material* *in the context of its grantmaking. Details of the institution supported,* *purpose of the grant and total paid to each institution is available on* *the charity's web site.*	*My charity has made grants to particular institutions that are material* *in the context of its grantmaking. Details of the institution supported,* *purpose of the grant and total paid to each institution is available on* *the charity's web site.*	*Please provide* *details of* *charity's URL.* *Provide details* *below*

Names of institution	Purpose	Total amount of grantspaid £
Arrafah Foundation	Humanitarian aid	180,610
Al Esaad	Humanitarian aid	4,899
Al Hegra	Humanitarian aid	15,274
Alsaadah Est	Humanitarian aid	4,752
Ihtimam	Humanitarian aid	1,325
Alwedad Foundation For Development	Humanitarian aid	69,613
*Total grants to institutions in reporting period*		276,473
*Other unanalysed grants*		-
*TOTAL GRANTS PAID*		276,473

Rafah International Income and Expenditure Accounts for the year ended 31[st] July 2025

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	2025
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 theyear	-	-	-	1,644	1,644
Additions	-	-	-	-	-
Revaluations	-	-	-	-	-
Disposals	-	-	-	-	-
Transfers *	-	-	-	-	-
At end of the year	-	-	-	1,644	1,644
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	-	-	-	411	411
Impairment	-	-	-	-	-
Transfers*	-	-	-	-	-
At end of the year	-	-	-	411	411

14.3 Net book value
Net book value at the beginning of the year	-	-	-	1,644	1,644
Net book value at the end of the year	-	-	-	1,233	1,233

Rafah International Income and Expenditure Accounts for the year ended 31[st] July 2025

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	2,300.0	3,200.0
Prepayments and accrued income	-	-
Other debtors(gift aid)	29,008.0	26,227.0
Total	31,308.0	29,427.0


*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
	£	£
Trade debtors	2,300.0	3,200.0
Prepayments and accrued income	-	-
Other debtors	-	-
	-	-
Total	-	-

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	2,300.0	3,200.0
Prepayments and accrued income	-	-
Other debtors(gift aid)	29,008.0	26,227.0
Total	31,308.0	29,427.0


*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
	£	£
Trade debtors	2,300.0	3,200.0
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	258	240	-	-
Taxation and social security	-	-	-	-
Other creditors	-	-	-	-
Total	258	240	-	-

Note 24 Cash at bank and in hand
	This year	Last year
	£	£
Short term cash investments (less than 3 months maturity date)	-	-
Short term deposits	-	-
Cash at bank and on hand	538,119	516,330
Other	-	-
Total	538,119	516,330