2023-12-31-accounts

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Annual Report & Financial Statements December 2023 Annual Report & Financial Statements 2023

Annual Report & Financial Statements December 2023

Table of Contents
Acknowledgements	5
Gratitude and commitment to our partners and supporters in 2023	5
Chairman’s Message	6
CEO’s Message	8
Inclusion and Safety for All in the Ethar Family	10
Projects & Campaigns	12
Humanitarian Emergency Relief	12
Sudan Crisis	12
Food	14
Ramadan	14
Qurbani	16
Hawa’s story Education	17 18
Ibrahim’s Story	20
Abdul Qani’s Story	20
Impact	21
Social Welfare and Sponsorships	22
Cash Assistance	22
Orphan Sponsorship	24
Mubarak’s Story	26
Impact	27
Sustainable Programmes	28
Construction	28
Fundraising & Volunteering	30
Transition and Renewal in 2023	22

Financial Review	35
Financial performance	35
Income	35
Expenditure	35
Financial results and closing reserves	36
Reserves policy	36
Going concern	36
Risk Statement	37
Risk overview	37
How we categorise risks	37
Ongoing Risks	37
Charity’s Purpose & Charitable Objects	40
Activities	40
Statement of public beneft	40
Where we operated in 2023	41
Structure, Governance & Management	41
Organisational structure	41
Trustee recruitment	41
Governance	41
Internal Controls	42
Legal structure	42
Tax status	42
Auditor appointment	42
Statement of Trustees’ Responsibilities	43
Financial Statements	44

Annual Report & Financial Statements December 2023

Ethar was established and is led by those who experienced life as refugees. We know what it’s like to feel suffering and danger. Many of our Ethar Family, who now work with us, have fled conflict and feared for their lives.

We never want anyone to suffer like this again.

We commit, with every ounce of our determination and effort, to do whatever is in our power to support refugees.

Ethar is nearing two decades of service to the forgotten refugees of East Africa. These years have been filled with steadfast, kind, generous, awesome support from - and to - our beloved Ethar Family.

We thank you all for your strong support, for never leaving us to struggle alone, and for never forgetting refugees.

Acknowledgements

Gratitude and commitment to our partners and supporters in 2023

Ethar thrives on its strength of partnerships, generosity of spirit, and unwavering collaboration with a diverse array of stakeholders, all united under the Ethar Family’s banner of humanitarian dedication and love.

Throughout 2023, we have continued to receive invaluable support across our various activities and projects from a multitude of exceptional partners and collaborating organisations. We extend our heartfelt gratitude to every partner and supporter organisation for their steadfast cooperation, partnership, and positive encouragement, which have remained unwavering even in the face of ongoing global challenges.

2023 represented a year of unprecedented escalation in violence and conflict within the

region where we operate, resulting in a huge amount of additional instability and displacement of vulnerable people. As a result, we needed - and frequently called upon – the help, generosity, and solidarity of our supporters and partners across the globe.

We have been deeply moved by the

overwhelming assistance, kindness, and goodwill extended by countless individuals, community

organisations, local centres, places of worship, and small charitable enterprises which we have received during crucial moments. Despite the continued difficulties in the region of East Africa, and the unique challenges faced by many of our supporters themselves, we have enjoyed

incredibly productive and positive interactions with local communities and organisations.

Volunteers and small groups have once again demonstrated tireless dedication throughout 2023, innovating and finding new ways to bring our campaigns to life. These individuals and groups are the cornerstone of Ethar’s strength, and we are profoundly grateful for their selfless support and unwavering commitment.

Lastly, but by no means least, we extend our deepest thanks to the refugees of East Africa and Yemen whom we serve. They remain the most vital part of the Ethar Family. Each day, their resilience and courage remind us of the profound importance of our mission and inspire us to continue striving for a better future. They are the heart and soul of Ethar, and we are all enriched by being a part of each other’s lives.

Together, we move forward with renewed determination and hope, driven by the collective strength and unity of the Ethar Family.

Thanks and appreciation for our delivery partners

We extend special gratitude to our partner organisations who supported the practical implementation of our programmes in 2023.

Wedco (Welfare and Development Charity Organisation) Region: Sudan

Projects: Emergency Aid, Food Aid, Education, Sponsorships & Cash Assistance, Construction

Sanabil Alkhayr

Region: Djibouti Projects: Food Aid

Annual Report & Financial Statements December 2023

Chairman Message

Dear Ethar Supporters,

As I pen this message, I am filled with a profound sense of gratitude and commitment. It is with great honour that I return to the role of Chair, succeeding Mr Osman Yusuf, who has admirably led Ethar Relief through a pivotal period of transition and restructuring. I extend my heartfelt thanks to Osman for his invaluable contributions during this critical time.

The past year has presented formidable challenges, particularly with the escalation of conflict in Sudan, exacerbated by other global issues impacting the humanitarian sector. These challenges have necessitated numerous strategic revisions to ensure Ethar remains compliant, effective, and true to our mission. Despite these obstacles, our commitment to serving the most vulnerable communities has only strengthened.

Reflecting on 2023, it is evident that our resilience and adaptability have been crucial in navigating these turbulent times. The intensified conflict in Sudan has underscored the urgent need for our work, and we have

responded with unwavering dedication. Our teams on the ground have continued to deliver essential services and support, ensuring that those in dire need receive the assistance they deserve.

Ethar Relief’s ability to adapt and thrive amidst adversity is a testament to the dedication of our supporters, staff, and partners. Your unwavering support, whether through financial contributions or advocacy, has been the backbone of our efforts. Together, we have managed to sustain our operations and extend our reach, positively impacting countless lives.

As we move forward, the lessons learned and the achievements of the past year will guide us. We are committed to fostering tighter integration across all departments, enhancing our operational efficiency, and strengthening our community and volunteer engagement. These efforts are crucial as we strive to meet the evolving needs of the communities we serve and maximise our impact.

In 2023, we have also seen the start of a renewed focus on volunteer and partner engagement. Our initiatives have now started to strengthen our grassroots connections, enabling

us to better understand and respond to the unique needs of the communities we serve. This approach has fostered a sense of unity and purpose, reinforcing the core values that define Ethar Relief.

Looking ahead, our mission remains clear: to alleviate the suffering of East African refugees and displaced communities. This mission drives every decision we make and every action we take. With your continued support and the collective effort of the Ethar Family, I am confident that we can overcome the challenges ahead and achieve even greater milestones.

In conclusion, I extend my deepest gratitude to all our supporters, partners, and staff. Your dedication and belief in our mission have been instrumental in our journey. As we embark on another pivotal year, let us carry forward the spirit of resilience, hope, and compassion that has always defined Ethar Relief.

Thank you for your unwavering support.

Abdulkadir Naib

Chairman of the Board

Abdulkadir Naib Chairman of the Board

Annual Report & Financial Statements December 2023

CEO Message

My Dearest Ethar Family,

As we reflect on the past year and look forward to the future, I am filled with a profound sense of gratitude and hope. 2023 has been a year of significant transition and renewal for Ethar Relief, marked by both challenges and remarkable achievements. It is an honour to address you for the first time as the Interim CEO of this incredible organisation, and I am deeply grateful for the trust and support you have shown during this period of change.

Firstly, I would like to extend my heartfelt thanks to our former CEO, Mr Sultan Omar, whose visionary leadership over the past two decades has laid a strong foundation for Ethar Relief. A most dear friend and colleague, Mr Sultan Omar stepped down in 2023 after almost two decades of service in the role as CEO. As he transitions to his new role as Founder and President, his legacy of compassion and dedication continues to inspire us all. I am committed to building on this foundation, guiding Ethar towards new horizons while staying true to our core mission of serving refugees and displaced communities.

I have taken on this role at the culmination of a long period of transition, challenge, development and change here at Ethar. It is my sincere hope that I can steer the ship forward with a new focus, while keeping a connection to the best of what we have stood for over the years. My main aim, and something which will never change, is to keep the refugees and

displaced communities who we serve at the very forefront of everything we do. Daily I will continue to ask myself and my colleagues, friends, and partners the most important question: How does this alleviate the suffering of East African refugees? How can we do better for them?

The year 2023 has been a transformative one for our organisation. In response to the evolving needs of the communities we serve and the greatly changing global humanitarian landscape, we started to undertake a comprehensive restructuring of our organisation and ways of working, which has continued through into 2024, at the time of writing. This renewal included changes in staff composition and an expanded remit, allowing us to refocus on supporter, volunteer and partner engagement. A new strategy was mapped out, emphasising tighter integration with other departments to better realise our wider organisational goals.

Throughout this period, our commitment to the refugees of East Africa and Yemen has remained steadfast. The challenges they face, from ongoing and renewed conflict to climate disruptions, continue to be immense. However, the resilience and spirit of these communities inspire us daily to strive for better solutions and more impactful interventions.

In 2023, we launched several initiatives aimed at deepening our engagement with volunteers and partners. Recognising the importance

of grassroots involvement, we sought to create more meaningful connections and opportunities for collaboration. Our efforts included organising community events, participating in local initiatives, and leveraging digital platforms to extend our reach and amplify our message.

Our strategic focus on communication and collaboration has been central to our efforts this year. By fostering a strong sense of community and partnership, we have been able to mobilise resources more effectively and enhance our impact. This approach ensures that our actions remain closely aligned with our mission, consistently asking ourselves how we can better alleviate the suffering of East African refugees.

As we move forward, I am committed to maintaining open channels of communication with all stakeholders — supporters, partners, volunteers, and the communities we serve. Your insights, advice, and collaboration are invaluable as we navigate this journey together. It is through our collective effort that we can achieve significant milestones and drive meaningful change.

In conclusion, I want to express my deepest gratitude for your unwavering support and belief in Ethar’s mission. The achievements of 2023 would not have been possible without your dedication and generosity. As you read this annual report, I hope you gain a sense of the positive impact we have made together and feel inspired to continue this journey with us.

In light and peace, Saeed Abdelrahman Interim Chief Executive Officer

Annual Report & Financial Statements December 2023

Inclusion and Safety for All in the Ethar Family

“True kindness and respect in all its forms - to all people we encounter, and to ourselves.”

At Ethar Relief we cherish and strongly believe in maintaining a positive, inclusive environment for all. We refer to ourselves as the Ethar Family, to include all of us together – staff, volunteers, partners, supporters, and the people we help every day. We look after each other with love and universal human values. We care about every family member and work hard for the . wellbeing of each one

We are a non-governmental, non-political humanitarian aid organisation, dedicated to helping people in need regardless of their ethnic origin, political affiliation, gender or religious beliefs. Throughout our history, our projects have provided aid and sustainable resources to displaced, poverty-impacted refugees and marginalised communities in Sudan, Yemen, Djibouti, and Ethiopia, (countries within or near the area

traditionally referred to as The Horn Of Africa). These countries and locations are diverse and unique in themselves, and are never treated as a homogenous group despite their proximity to each other. Likewise, the communities within each country share culture, customs, and origins, but also diverge greatly in many aspects. Ethar Relief celebrates both the similarities and differences, and extends its support and advocacy towards refugees from these communities within the UK.

Our projects are designed to:

Alleviate the suffering of refugees by providing emergency aid such as food provisions, clean water access, and medical care.
Combat the long-term effects of poverty by establishing educational provision and sponsorships which develop academic, practical and social skills.
Empower vulnerable and marginalised groups, designing our programmes to ensure they have greater opportunities and choices through education and employment, enabling them to participate and take the lead in the positive development of their communities.
Prioritise the safety, security and wellbeing of every stakeholder of the organisation, whether they are a staff member working on our behalf or a person who we are serving through our projects.

Ethar Relief is officially registered in the United Kingdom as a Charitable Incorporated Organisation with UK Companies House. We adhere to all relevant guidelines and legislation governing our activities and implement our policies of inclusion and safeguarding accordingly.

Thanks to our deep local knowledge of the regions in which we operate, we are able to bring our model of governance into our projects on the ground, and prioritise inclusion, safeguarding, and wellbeing as well as delivery of aid to those who need it most.

Over the years, we have established a strong reputation globally for our presence, knowledge, and expertise in the East Africa region. Therefore, in addition to our independent projects we also act as an adviser and delivery partner for other charitable and humanitarian organisations.

Ethar Relief prides itself on its openness, transparency, and inclusivity. We are not affiliated to any political, ethnic, or religious groups. Our work is carried out in the areas of most need regardless of politics or demographics. Our staff, volunteers, and beneficiaries reflect the diversity of the regions in which we operate, and beyond. We take

great care to ensure the safeguarding and wellbeing of all stakeholders, both within our organisation and externally. Ethar Relief has a zero tolerance approach towards discrimination and abuse of any kind, and is dedicated to the healthy environment fostered within and by our organisation.

All official policies, practices and guidelines, statutory and voluntary, adopted by Ethar Relief and its partner organisations, including any persons working on behalf of the charity, reflect these absolute commitments to inclusivity and safeguarding. These principles are foremost and non-negotiable, and apply to all staff, stakeholders, and people we serve.

Annual Report & Financial Statements December 2023

Campaigns

Humanitarian Emergency Relief

Sudan Crisis SDG 2: Zero Hunger

Ethar made remarkable progress in addressing food insecurity in 2023, particularly in Sudan and Djibouti, through a series of impactful food aid initiatives. Recognising the intensifying humanitarian crisis in Sudan, we allocated 500 emergency food packs specifically for the Sudan crisis to support victims of the civil war, including displaced people and existing refugees re-traumatised by the escalation. This urgent intervention aimed to alleviate hunger and provide immediate relief to those most affected by the ongoing conflicts and economic instability in the region.

These emergency food packs drew from the success of our other initiatives, such as our Ramadan and Eid Al-Adha distributions (see below), which reached tens of thousands of individuals in dire need. The distribution of essential food items focused on the most vulnerable populations, including widows, the elderly, disabled individuals, and refugee families. By providing this life-sustaining support, we aimed to foster hope, strengthen community resilience, and improve food security in some of the hardest-hit areas.

Our allocation of 500 food packs to Sudan continued our core mission — serving as a beacon of hope and a source of strength for those enduring the hardships of conflict and instability. By delivering this critical support, we reaffirmed our unwavering commitment to supporting vulnerable communities and ensure that no one is left behind in times of crisis.

Annual Report & Financial Statements December 2023

Food Security

SDG 2: Zero Hunger

In 2023, Ethar made significant strides in the allocation of food aid, delivering critical support to vulnerable communities across Sudan and Djibouti. Our efforts focused on addressing food insecurity during key periods like Ramadan and Eid Al-Adha, providing immediate relief and fostering hope in communities facing extreme hardship.

Ramadan

One of the year’s cornerstone initiatives was the distribution of Ramadan Food Baskets from March 23-26, 2023. This project directly supported 1,614 individuals, including 1,565 families and 49 teachers, indirectly benefiting 11,298 people across Kassala and Gadaref. The food packs, containing essentials such as lentils, cooking oil, sugar, and dates, were distributed to vulnerable groups including widows, the elderly, disabled individuals, and extremely poor families. Ethar’s teams faced challenges such as crowd surging and the threat of looting at refugee camps due to the extreme vulnerability and volatile situation facing refugees and displaced people, however the project was executed smoothly, ensuring that all the communities we targeted had access to nutritious food during Ramadan.

On April 15, 2023, we organised a public iftar (end-of-fast meal) at the Kilo 26 camp in Kassala, providing a nutritious meal to 600 refugees, including disabled individuals. The successful delivery of this iftar, despite rising food prices, demonstrated our strong coordination with community leaders and camp authorities, ensuring that the vulnerable people we serve received necessary nourishment during Ramadan.

Continuing our efforts, a Ramadan Zakat Fitr charitable distribution was carried out from April 21-23, 2023. This initiative provided cereal (sorghum) to 2,212 individuals in Kassala, indirectly benefiting 15,484 vulnerable and refugee families. The distribution was particularly crucial during a period of economic crisis and political instability in Sudan, ensuring that families had enough to eat for at least a month.

Annual Report & Financial Statements December 2023

Qurbani

Our Qurbani initiatives during Eid Al-Adha, from June 28-30, 2023, further exemplified our commitment to alleviating hunger. We distributed meat from 18 cows and 45 sheep to 819 families in Kassala and Gadaref, indirectly benefiting 5,733 individuals. This effort brought much-needed relief to impoverished local and refugee communities, allowing them to partake in the joy of Eid.

Additionally, on June 29, 2023, we distributed sacrificial meat to 200 families in Djibouti’s Warabli neighbourhood, indirectly benefiting 1,400 individuals, including women, children, the elderly, and orphans.

allowing her to allocate resources to other essential needs. The collective experience of the Qurbani strengthened social bonds within her community, creating a sense of support and solidarity.

Hawa’s story

The profound impact of these initiatives is vividly illustrated through the story of Hawa Adam Mohamed, a 46-year-old widow living in the Um Gargour refugee camp. Hawa, who supports her three children with limited resources, was greatly relieved when she received her portion of meat through the Qurbani distribution. The meat provided her family with nutritious meals throughout the week, significantly lifting their spirits during a time when meat was a rare luxury due to financial constraints.

Hawa’s story emphasises the critical role that our food aid programmes play in transforming lives. Throughout 2023, our food aid initiatives provided immediate relief and improved food security for tens of thousands of individuals across Sudan and Djibouti. Despite challenges such as crowding, high demand, and price fluctuations, our projects were completed successfully, bringing hope and nourishment to those in need.

“The Qurbani meat made a big difference for us,” Hawa said. “It was a special treat that lifted our spirits and brought us together as a family.”

The success of these efforts, as highlighted by Hawa’s experience, demonstrates our commitment to continuing our vital work, ensuring that food aid remains a beacon of hope and sustenance for vulnerable communities.

The meat not only improved their diet but also eased Hawa’s financial burdens,

Annual Report & Financial Statements December 2023

“These initiatives were not just about building infrastructure — they were about building futures .”

-Tamanna Kebi, Ethar Relief’s Programme Lead

Education

UN SDG 4: Quality Education

In 2023, Ethar achieved significant milestones in Sudan’s education sector, overcoming extraordinary challenges to deliver impactful results. Through the successful implementation of six major projects across Kassala and Gadaref in East Sudan, we strengthened the foundation of education for vulnerable communities, particularly in areas affected by conflict and displacement.

Our projects spanned nine schools, a centre for individuals with disabilities, and seven educational centres, each carefully designed to address critical challenges such as staff retention, support for vulnerable children, and ensuring the operational stability of educational institutions.

Despite the ongoing regional conflicts, these efforts collectively supported 207 dedicated staff members and provided educational opportunities to over 3,769 students. This work has made a profound difference in the lives of those we serve, reaffirming our commitment to education as a catalyst for change.

Annual Report & Financial Statements December 2023

Ibrahim’s Story

One of the most compelling stories from our 2023 initiatives is that of Ibrahim Mohamed Idris, a 61-year-old educator from Darfur . As the head of Ethar Secondary School for Girls in the Al-Girba refugee camp, Kassala, Ibrahim has spent over two decades empowering refugee girls through education. His work is driven by a deep conviction that education is the key to breaking the cycles of poverty, illiteracy, and disease that plague his community.

Under Ibrahim’s leadership, Ethar Secondary School has become a sanctuary of learning and growth for its students, offering highquality, free education in an environment that fosters academic excellence and life skills development.

Despite the many challenges — including the ongoing struggle to secure funding and ensure the safety of students and staff — Ibrahim’s dedication has created a nurturing environment where girls are empowered to aspire to a brighter future. His work not only transforms the lives of the students but also leaves an indelible mark on the community.

As Ibrahim himself says,

“ Education is the only way to empower future mothers.”

Abdul Qani’s Story

Equally inspiring is the journey of Abdul Qani Dawoud, a 17-year-old student at the Shalal Centre in Kassala. Originally from Darfur, Abdul Qani fled to East Sudan due to conflict, finding refuge and hope in a community where basic necessities are scarce.

At the Shalal Centre, a traditional religious school, he has spent the past two years pursuing his Quranic education — a path chosen due to his family’s financial constraints and their strong emphasis on religious learning.

Abdul Qani’s education at Shalal Centre has been transformative, deeply impacting his spiritual and personal growth. The school, despite its modest resources, provides a rigorous and supportive environment, fostering discipline and a positive outlook on life. His short-term goal is to master the Quran

including its memorisation and translation, with the long-term aspiration of gaining admission to a reputable college that recognises his Hifz (memorisation) certificate.

Abdul Qani dreams of returning to Darfur to help eliminate illiteracy and poverty, contributing to a better future for his people. His story underscores the vital role that education plays in fostering resilience and hope, even in the most challenging circumstances.

Impact

Our projects in 2023 reflect a broader impact that goes beyond mere numbers. They highlight how targeted, thoughtful interventions can empower individuals and communities, offering not just education, but hope, dignity, and the possibility of a better future. Through our continued efforts, we have ensured that education remains a beacon of opportunity amidst adversity, providing the tools and support needed for students and educators to thrive.

As we look forward to the future, the stories of Ibrahim, Abdul Qani, and many others inspire us to continue our work with renewed vigour. Our commitment to providing continuous, high-quality education to those who need it most remains unwavering. The resilience and effectiveness of our initiatives in Sudan are a testament to what can be achieved when we work together towards a common goal: transforming lives through education.

Annual Report & Financial Statements December 2023

Cash Assistance

UN SDG 1: No Poverty

The Zakat Mal Cash Assistance

project in Kassala, Sudan, successfully supported 61 families (135 individuals) with 50,000 SDG each during Ramadan. The initiative, conducted from April 16-18 2023, also indirectly helped 994 people by providing essential financial aid for food, shelter, and daily needs.

Despite the challenges of high demand and resource management, the project significantly eased financial stress for the beneficiaries and improved their quality of life. Testimonials from recipients highlighted the crucial impact of this support, demonstrating the project’s effectiveness in enhancing community well-being during a critical time.

Annual Report & Financial Statements December 2023

Orphan Sponsorship

UN SDG 1: No Poverty and UN SDG 4: Quality Education

Ethar’s Orphan Sponsorship programme made significant strides in 2023 to improve the lives of 961 orphans across Sudan. Since its inception in 2016, the programme has been dedicated to supporting orphans in some of the country’s most vulnerable regions, including Kassala, Gadaref, Port Sudan, Khartoum, and various refugee camps. The initiative’s primary goal has been to ensure these vulnerable and marginalised children have access to education and better living conditions, ultimately helping to break the cycle of poverty and the social stigma related to their situation.

Each orphan received monthly financial aid, which was crucial in covering school fees and other educational expenses, thereby reducing dropout rates and improving their overall quality of life. Furthermore, the programme had a broader impact, indirectly benefiting approximately 6,727 family members and carers by alleviating economic pressures on entire households.

Annual Report & Financial Statements December 2023

“The project has lifted a heavy burden from our mother and given us the stability and hope we desperately needed.”

Impact

The Orphan Sponsorship programme has left a lasting legacy, providing immediate relief and laying the foundation for long-term improvements in the lives of extremely vulnerable children and their families.

By ensuring access to education and enhancing living conditions, the programme is making a meaningful contribution toward breaking the cycle of poverty and offering these orphans a brighter future.

As we look ahead, Ethar remains committed to expanding and refining its efforts to support even more children in need.

Annual Report & Financial Statements December 2023

Sustainable Programmes

Construction

UN SDG 2: Zero Hunger and UN SDG 8: Decent Work and Economic Growth

The Um Gargour Bakery project (Phase One), initiated in November 2022, continued in 2023 in Sudan. It is designed to enhance food security, nutrition, and community engagement within the Um Gargour Refugee Camp in Gadaref State. The project will benefit 14,000 people, including 5,000 refugees, upon its completion.

The bakery project focuses on constructing a functional bakery to provide subsidised bread, create jobs for refugees, and foster social cohesion. However, the completion timeline has been extended due to unforeseen challenges, including regional conflicts and climate-related issues. The discovery of an underground water pipeline that required relocation, coupled with the need to address security concerns in the conflict-affected area, has also contributed to delays.

Despite these challenges, the project is progressing and is now scheduled for completion in 2024. Once finished, the bakery will be handed over to the local population, providing affordable bread, improving food security, creating employment opportunities, and serving as a community hub to strengthen social ties and support local economic growth.

Annual Report & Financial Statements December 2023

Fundraising & Volunteering

Transition and Renewal in 2023

In 2023, Ethar’s fundraising and volunteering efforts underwent significant transition, marked by both restructuring and renewal within the department. This year was pivotal as we initiated new strategies to enhance volunteer and partner engagement, ensuring our mission continued to resonate deeply with communities and supporters.

Recognising the need for a refreshed approach, the department saw a reorganisation in staff composition and remit. This renewal was driven by a desire to refocus our efforts and better align with the evolving needs of our organisation and the communities we serve. As part of this transformation, we embarked on a new initiative aimed at strengthening our connections with volunteers and partners, reinforcing our grassroots ethos.

Throughout 2023, our dedicated team continued to build on the solid foundation laid in previous years. We deepened our engagement with communities, leveraging insights gained from past experiences to tailor our initiatives more effectively. This approach enabled us to understand and respond to the unique needs, aspirations, and challenges faced by grassroots volunteers and begin to develop an effective strategy to remove barriers to engagement in future.

A key highlight of 2023 was the development

of a comprehensive strategy for the future of the department. This strategy emphasised tighter integration with other departments within Ethar, fostering a more cohesive and unified approach to achieving

our organisational goals. By enhancing communication and promoting crossdepartmental collaboration, we aimed to improve our overall impact and drive more significant positive change.

Our efforts to engage directly with communities remained a cornerstone of our strategy. We continued to organise community events, participate in local gatherings, and support community-led initiatives. The London team maintained its vibrant presence in the heart of the city, serving as a hub for community interaction and support. By immersing ourselves in the community, we built trust, strengthened relationships, and solidified our role in driving awareness of refugee issues.

Volunteers remained the backbone of our organisation. Their dedication and innovative spirit were instrumental in making our campaigns successful. Throughout 2023, we sought to address the slight decline in volunteer participation, reflecting our renewed focus on engagement and support. Our volunteers brought new energy and ideas, helping us to reach new heights in our fundraising efforts. Our team’s participation in small community events in Birmingham and London, marked by enthusiasm and unity around the refugee cause, highlighted the strength of our collective effort and the importance of community involvement.

Annual Report & Financial Statements December 2023

Embracing digital platforms remained a

strategic priority. We leveraged social media, email campaigns, and online donation channels to extend our reach and engage with a wider audience. These digital tools enabled us to connect with new supporters, streamline donation processes, and foster a sense of community among our donors and volunteers. The implementation of the new checkout system by our marketing and technical colleagues further enhanced our digital presence, which not only boosted our ability to raise awareness and attract new types of donors and supporters, but also improved our offer overall. The data and sign-ups gained from this new online

system created new fundraising and outreach opportunities, such as the ability to better segment donors and understand their interests and motivations, and the ability to encourage more regular giving in addition to one-off and seasonal donations.

The focus on digital fundraising not only expanded our donor base but also empowered volunteers to actively engage with their

networks. This approach fostered a sense of camaraderie and collective effort, strengthening the Ethar Family’s bond and broadening our impact.

As we look to the future, our primary objective remains empowering individuals through meaningful opportunities. We continue to educate donors about the challenges faced by refugees in East Africa, emphasising the importance of our work. Given the escalation in the Sudan conflict and the knock-on effect on an already stretched regional situation, it was important to convey our message and

advocate for those who we serve clearly

and strongly. Other global conflicts arising or continuing during 2023 provided unique challenges, as they diverted attention away from East Africa as a whole and meant that we needed to diversify our approach and double our fundraising efforts, just to keep to our regular targets of support for refugees. Despite the numerous challenges, we remain steadfast in our commitment to support those in need, adapting our strategies to maximise our impact.

Our 2023 strategy centred around cultivating a community of devoted

supporters who are passionate about our cause. By fostering meaningful connections and inspiring a collective spirit of generosity, we aim to create a ripple effect of positive change. This approach ensures that our

mission continues to resonate deeply with all members of the Ethar Family, driving sustained support and involvement. The turbulent year, as 2023 turned out to be on the global humanitarian scene, provided

ample challenge in this regard, and it is safe to say that the strategy was revisited more times than we may have expected at the start of the year. 2023 provided unique challenges relating to currency fluctuation,

changing displacement scenarios for vulnerable populations, and donor fatigue due to the number of high-interest global events. By year end, we were in a position to make learnings from the evolution of our strategy and implement from a more stable position for the new reporting year.

In conclusion, 2023 was a year of transition and renewal for Ethar’s fundraising and volunteering efforts. Through restructuring, new initiatives, and a comprehensive but flexible strategy, we strengthened our engagement with volunteers, partners and supporters. As we move forward, we remain committed to our mission, driven by the collective strength and unity of the Ethar Family. Together, we strive to bring dignity, help, and assistance to the refugees of East Africa, ensuring a brighter future for all.

By valuing our donors’ voices and involving them in decision-making processes, we foster a sense of ownership and strengthen the bond between our organisation and our community. Together, we can achieve greater impact, drive meaningful change, and inspire a ripple effect of generosity and engagement that extends far beyond our immediate sphere of influence and ultimately serve the refugees of East Africa, the wonderful members of our Ethar Family deserving of dignity, help and assistance.

Annual Report & Financial Statements December 2023

Trustees who served during the year and up to the date of this report were as follows:

Trustees

Chair of the Board

Mr Abdulkadir Naib Mr Osman Yusuf

Ms Susan Yassin Ms Ranya Kule Mr Amer Zulfiqar

Secretary

Treasurer

19/09/2023 Resignation

Key management

Chief Executive Officer

Saeed Abdelrahman Javed Akhtar

Director of Finance & Corporate Services

Bankers

HSBC UK Bank Plc

Financial Review

We set out Ethar’s financial

performance in 2023 and review our position at the end of the year. It was a year in which the economic environment remained fragile around the world and the cost-ofliving pressures continued to impact donor giving. Accordingly, despite its best efforts the results of Ethar’s fundraising remained subdued.

Financial performance

region of our operation limited our capacity to deliver programmes and this hindered our ability to raise money.

The credit for donations remaining relatively constant compared to the previous year can be attributed to the fact that during the period Ethar fully embraced and re-orientated its fundraising strategy towards digital platforms rather than to in-person events and activities.

Expenditure

Ethar’s expenditure falls into three main categories, namely:

Costs of implementing programmes on the ground across the Horn of Africa Fundraising costs Support costs, that comprise our office and governance costs

1 Centenary Square

Birmingham B1 1HQ

United Kingdom

Solicitors

Mishcon de Reya LLP

Africa House

70 Kingsway

London WC2B 6AH

Auditor

Sayer Vincent LLP Chartered Accountants and Statutory Auditor

Invicta House

108-114 Golden Lane

LONDON

EC1Y 0TL

Income

Ethar receives income primarily from two sources: Donations and other fundraising activities through the generous support of our donors base; and grants from other organisations (restricted funding). Total income in 2023 slightly increased to £1.5m from £1.4M received in 2022.

Within this total income figure donations were down a little but this was more than made up for by grants from other organisations including affiliated entities in Australia, Canada and Sweden (a full list of these organisations is given in Note 3) increasing from £0.2M in 2022 to £0.4M in 2023.

Total expenditure in 2023 declined markedly to £1.4M (2022: £2M), driven by the fall in programme spend from £1.4M in 2022 to £0.8M in 2023. This decrease in programme expenditure was due to difficulties in getting funds into the Horn of Africa and the slowdown in programme activity due to the lack of security in the region caused by the ongoing conflict.

In the Statement of Financial Activities, support costs are allocated to spend on charitable activities (programmes) and fundraising, to represent the true cost of programmes and fundraising activities. Our fundraising expenditure in 2023 increased, largely due to inflation, to £0.62M compared to £0.55M in 2022.

Though donations were relatively stable in total the proportion of unrestricted donations compared to restricted donations fell to 40% in 2023 from 46% in 2022. The instability in the

Annual Report & Financial Statements December 2023

Financial Results and Closing Reserves

Ethar reported a surplus of £0.1M for 2023 (2022: a deficit of £0.6M). The level of restricted surplus or deficit fluctuates from year to year due to the timing differences between the receipt of grant income and the corresponding project expenditure.

Unrestricted funds comprise income from general fundraising activities and donations that are given as unrestricted funds. These funds support Ethar’s programme support and operating costs.

The position of reserves is presented in the Statement of Financial Activities. The process by which the reserves target is set is explained in Ethar’s reserves policy, as stated in the reserves section.

Reserves Policy

Ethar’s Unrestricted Reserves at 31st December 2023 were £0.3M (2021: 0.5M) (including Free Reserves of £0.3m (2021: £0.5M) and its Restricted Reserves as at 31st December 2023 were £0.7M (2021: £0.4M). The Unrestricted Reserves of £0.3M represents just above 5 months of operational budget; whilst our policy target is to hold 5 months’ worth. Due to the current economic uncertainty we hold the reserves to weather any unforeseen challenges that may arise.

Ethar has determined it needs unrestricted reserves for the following purposes: To provide working capital and manage seasonality of income, for the effective running of the charity.

To protect against unrestricted income fluctuations that may arise in uncertain economic times.

To protect against unforeseen project expenditure

due to the inherently risky economic situation in the Horn of Africa, including inflation and foreign currency volatility.

To enable Ethar to invest in future growth opportunities that would benefit the people we seek to help.

Ethar’s unrestricted reserves target is set according to a methodology of considering liquidity risk (short term timing differences between income and expenditure), security (assessment in the level of risk in funding sources) and investment opportunity.

Ethar is developing and revising its reserves, budget calculations and considering financial impacts. In 2023 we reviewed the unrestricted methodology and are continually monitoring all our financial policies.

Going Concern

The Trustees have assessed Ethar’s ability to continue as a going concern, considering various factors when forming their conclusions as to whether Ethar is a going concern and considering all risks that are known at the date of this report, including the current economic climate.

The key risks of the financial model are described in the Risk Management section. The risks can be summarised as a risk of a decline in income, dependency on fundraising and a fall in programme expenditure leading to reduced ability to cover core costs.

The Trustees believe that Ethar’s years of experience in the Horn of Africa give it the ability to harness its strengths and build financial resilience that will present opportunities for growth against a background of modestly

improving economic climate. Ethar has had positive discussions with its core funders, partners and donors.

After considering these factors, the Trustees have concluded that the Charity has a reasonable expectation that there are adequate resources to continue in operational existence for the foreseeable future and have continued to prepare the financial statements on a going concern basis.

Risk Statement

Risk Overview

At Ethar Relief, we are well aware of the unique challenges we face while carrying out our humanitarian work. Many different challenges face refugees in the areas where we operate, and often these issues persist, with new difficulties frequently appearing. In this context, it is important to acknowledge the multifaceted landscape of risk and uncertainty that surrounds our work.

We are committed to the growth and evolution of our Risk Management function and remain steadfast in addressing these challenges using best practices.

How we categorise risks

The risks around our work are highlighted within our Risk Register. Once identified and logged, risks are allocated as appropriate to risk owners and risk champions who are tasked with monitoring the risk and ensuring that mitigating strategies are implemented.

A dedicated Governance, Risk and Compliance

function reports directly to the Executive and Board.

Ongoing Risks

We have identified the following risks and uncertainties which threaten our work:

Annual Report & Financial Statements December 2023

Risks / uncertainties

Current and planned mitigation activities

Sudan Conflict

Strengthen partnerships with local organisations and INGOs who have a deep understanding of the local context.
• Continuously monitor the security situation through regular risk assessments to inform decision-making and project planning.
• Establish clear communication channels to promptly relay information and updates to stakeholders and staff both in the UK and in the field. Maintain regular contact with field teams to ensure their safety and wellbeing, as well as get updates on the communities we serve.
• Develop and regularly update contingency plans to address a range of potential scenarios, including security incidents and project disruptions.
• Develop exit strategies that outline how to phase out operations if security deteriorates beyond acceptable levels.
• Collaborate with other humanitarian organisations and the UN to share security information and coordinate efforts to ensure a unified response to the crisis.
• Explore and ensure the availability of secure, compliant and reliable fund transfer channels that are less susceptible to interruptions due to conflict-related challenges.
The ongoing conflict and political uncertainty within Sudan itself presents a significant operational risk to our humanitarian efforts in the region. This complex and fluid conflict has disrupted our projects, endangers the safety of our staff and the communities we serve, and continues to create uncertainty in the operating environment, impacting our work.

Operational & Reputational Risks • Continue to develop a legacy projects strategy and allocate resources strategically to ensure that legacy Inherent risks are associated with operating in projects progress smoothly. some of the most volatile regions of the world. • Develop a targeted communication strategy to donors These challenges encompass a spectrum to keep them informed and remain transparent. of concerns including political instability, • Promote donor awareness and education: engage sanctions, banking challenges, war and donors in understanding the challenges and risks conflict among other complex circumstances. associated with operating in volatile regions. Regularly update donors on the status of projects, including any These factors exert significant pressures on delays or disruptions, and provide them with realistic our field offices responsible for delivering our expectations. humanitarian and developmental work and • Embed leadership transitions and team overhaul in as a result they pose a risk to the meeting of both the UK and field offices to bring about positive project deadlines and lead to the potential for transformation, strengthening and revitalising our project delays. programmes function and ensuring a smooth closure of legacy projects. Loss of donor confidence, loss of donor • Develop and implement a complaints process and support, negative impact on our relationships procedure.. and reputation.

Risks / uncertainties	Current and planned mitigation activities
Financial Risks In 2023, the economic environment, both in the UK and internationally, has been challenging. Factors such as a cost-of-living crisis, infation, and the impact of conficts on income have posed signifcant challenges to Ethar. The specifc issue of infation in Sudan has intensifed this pressure and heightened the need for our assistance.	• Ethar, as part of its fnancial resilience approach, maintains and works closely with key fnancial services partners and implementing partners to mitigate the complexities of the economic environment, the impact of confict and the challenges in the banking sector regarding the transfer of funds. • Robust systems and processes are maintained with regular reporting to maintain oversight of the fnancial health and the agility to respond to a highly complex and changing external environment.
Cybersecurity Risks	• Ethar maintains its security provisions with specialist service providers to review and strengthen our defences consistently. • Staff are kept up-to-date on security protocols and data handling / sharing procedures. • Compartmentalising information and its access to include only specifc authorised owners.
Governance	• Ethar is committed to good governance since this is a central tenet of the Charity’s ability to fulfl its mission, and is fundamental to all activities and processes undertaken at the organisation. • Our Board meets regularly and ensures oversight, accountability and capability of Ethar and its activities, ensuring best practice as per UK Charity Commission guidance. • All new undertakings are conducted with the consultation of the dedicated internal GRC body (Governance, Risk and Compliance). The GRC also regularly reviews existed policies and measures.

Annual Report & Financial Statements December 2023

Charity’s Purpose & Charitable Objects

Activities

Ethar’s official charitable activities as registered with the UK Charity Commission include:
Providing emergency relief and development programmes to Eritrean refugees in particular, and to other marginalised communities across the Horn of Africa and Yemen.
Providing services and financial support to victims of natural and other kinds of humanitarian disaster.
a. Focusing our projects on:
b. Humanitarian emergency relief
c. Water, sanitation and hygiene
d. Food & nutrition security
e. Healthcare & wellbeing
f. Education & Training
g. Child welfare (including care for orphans)
h. Prevention or relief of poverty
Grants to individuals and organisations to achieve these objectives.

Statement of public benefit

The objects of the charity are for the public benefit in support of people primarily in and from the Horn of Africa, particularly (though not exclusively) for Eritrean refugees in East Sudan for the following purposes:-
The prevention or relief of poverty by providing grants, items and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty;
To promote and advance the education (including social and physical training) of people in such ways as the charity’s trustees think fit;
The relief of financial need and suffering among victims of natural or other kinds of disaster in the form of money (or other means deemed suitable) for persons, bodies, organisations and/or countries affected;
The relief of sickness and the preservation of health among people;
The relief of unemployment for the benefit of the public in such ways as may be thought fit, including assistance to find employment, empowering and enabling individuals to generate a sustainable income and be self-sufficient.
The advancement of such other purposes as are exclusively charitable in England and Wales as the trustees shall determine in their sole discretion.
Furthermore, any charitable purposes for the benefit of the people of the Horn of Africa, in particular (but not exclusively) Eritrean refugees, as well as those refugees originating from the region who are resident in the United Kingdom and particularly for the following purposes:
To relieve poverty by providing funding overseas for appropriate projects and providing refugees in the UK with advice, counselling, representation, and other relevant services.
To advance education and training, including research for the public benefit into developing countries and to publish the results; and
To relieve sickness and preserve and protect good health.

Where we operated in 2023

Structure, Governance & Management

Organisational structure

Ethar Relief is governed by the articles of association as a charitable incorporated organisation (CIO) and the Board of Directors act as Trustees who maintain oversight of the organisation and ensure that it is meeting its charitable remit and objectives. The trustees are based in the UK and have delegated the day-today management of the organisation to the CEO and Executive Team, who regularly report back to the Board.

The CEO is supported by the Executive Team comprising the COO and Director of Finance and Corporate services (as the Management Team).

Trustee recruitment

Trustee recruitment is undertaken through a range of routes dependent on the identified needs. When a new addition to the Board is identified, this is followed by an interview process with a panel of existing trustees and approval by the Board. The trustees are then formally elected by the members at the next Board Meeting. New trustees receive a personalised induction, including briefings from the Chair, CEO and other Executive team members. They are encouraged to visit our projects in the field when the opportunity arises. Trustees also receive ongoing training, either one-to-one or through briefings at board meetings, and as and when specific training needs are identified.

Governance

Throughout 2023, the Board of Trustees continued to evolve and looked to recruit trustee roles which could introduce specific expertise from a variety of relevant sectors. The Ethar ad-hoc Taskforce, set up the previous year, guided the Board through the process of restructuring, to operate as sub-committees of the board with specific expertise and oversight on the relevant parts of the organisation. Responsibilities are allocated to key people to focus on areas of importance and improvement.

During 2023, sub-committees of the Board established in the preceding year helped the Board as a whole to take responsibility to ensure that systems were in place to monitor programme quality and strategic fit, and to provide management with advice and a sounding-board on all aspects of the organisation’s work.

Annual Report & Financial Statements December 2023

Internal Controls

The Board has consolidated its shift towards improving, strengthening and ratifying internal controls to enable and reinforce efficiency and effectiveness across finance, programmes, legal, and other processes. This is the continuation of a journey of transformation, the foundations and groundwork for which were set in previous years. Through constantly reviewing, amending and adding to our processes, procedures and policies, the Board aims to increase the overall effectiveness of Ethar as an organisation and deliver the highest possible standards in feedback, transparency, accountability and value for money to donors and all other stakeholders.

Legal structure

Ethar is established as a Charitable Incorporated Organisation (CIO), with the charity registration number 1169308.

Tax status

Ethar Relief has charitable status and is exempt from corporation tax as all of its income is charitable and is applied for charitable purposes; no trading or business activities are undertaken.

Auditor appointment

The Board has re-engaged Sayer Vincent as auditor, with respect to their expertise and specialism providing auditing services to over 400 charities and social purpose organisations. Sayer Vincent were established in the 1980s by accountants committed to social justice. Their stated objective is to play a positive role in developing and maintaining a strong and resilient charity and social purpose sector. Ethar Relief welcomes their expertise as auditors of these financial statements.

Statement of Trustees’ Responsibilities

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required

to:

Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charity SORP;
Make judgements and estimates that are reasonable and prudent;
State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the

financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the charity’s constitution and governance documentation. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 14th October 2024 and signed on its behalf by:

Mr Abdulkadir Naib

Chairman of the Board

Annual Report & Financial Statements December 2023

Independent auditor’s report to the trustees of Ethar Relief

Opinion

We have audited the financial statements of Ethar Relief (the ‘charity’) for the year ended 31 December 2023 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Give a true and fair view of the state of the charity’s affairs as at 31 December 2023 and of its incoming
resources and application of resources, for the year then ended
Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice
Have been prepared in accordance with the requirements of the Charities Act 2011

Basis For Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities

for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we

have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Ethar Relief’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the trustees’ annual report, other than the financial

statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such

using the going concern basis of

material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

We have nothing to report in this regard.

Matters on which we are required to report by

exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and

We have nothing to report in respect of the Our objectives are to obtain reasonable assurance following matters in relation to which the Charities about whether the financial statements as a whole (Accounts and are free from material misstatement, whether due Reports) Regulations 2008 requires us to report to to fraud or error, and to issue an auditor’s report you if, in our opinion: that includes our opinion. Reasonable assurance • The information given in the trustees’ annual is a high level of assurance, but is not a guarantee report is inconsistent in any material respect that an audit conducted in accordance with the financial statements; with ISAs (UK) will always detect a material
• Sufficient accounting records have not been misstatement when it exists. Misstatements can kept; or arise from fraud or error and are considered
The financial statements are not in agreement with the accounting records and returns; or
The financial statements are not in agreement material if, individually or in the aggregate, they with the accounting records and returns; or could reasonably be expected to influence the
• We have not received all the information and economic decisions of users taken on the basis of explanations we require for our audit these financial statements.

Responsibilities of trustees

Irregularities, including fraud, are instances of noncompliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and

• We enquired of management, which included

Annual Report & Financial Statements December 2023

obtaining and reviewing supporting documentation, concerning the charity’s policies and procedures relating to:

Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;
Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;
The internal controls established to mitigate risks related to fraud or noncompliance with laws and regulations.
We inspected the minutes of meetings of those charged with governance.
We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.
We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of noncompliance throughout the audit.
We reviewed any reports made to regulators.
We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
In addressing the risk of fraud through management override of controls, we

tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at:

www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charity’s trustees as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than

the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Date: 31 October 2024

Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG LONDON, EC1Y 0TL

Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006

Annual Report & Financial Statements December 2023

Financial Statements

ETHAR RELIEF

Statement of Financial Activities for The Year Ended December 31 2022

Ethar Relief. 2023 Annual Report and Financial Statements Statement of Financial Activities for the year ended 2023 (incorporating Income and Expenditure Account)

(incorporating Income and Expenditure Account)
		2023			2022
Note	Unrestricted funds	Restricted funds	Endowment funds	Total funds	Total funds
	£	£	£	£	£
Income from
Donations and legacies 2	456,953	763,909	-	1,220,862	1,183,814
Grants 3	-	322,492	-	322,492	233,986 1,417,800
Total Income	456,953	1,086,401	-	1,543,354
Expenditure on
Raising funds 5	479,957	139,975	-	619,932	551,404
Charitable activities 6	101,562	691,291	-	792,853	1,419,980 1,971,384
Total resources expended	581,518	831,266	-	1,412,784
Net incoming/(outgoing) resources for the year	(124,566)	255,135	-	130,569	(553,584)
Other recognised gains and losses	(17,170)	13,070	-	(4,100)	4,665
Transfers between funds	(52,775)	52,775	-	-	-
Net movement in funds	(194,511)	320,980	-	126,469	(548,919)
Total funds brought forward	493,370	338,245	549	832,164	1,381,083 832,164
Total funds carried forward 15	298,860	659,225	549	958,634

All the above results are derived from continuing activities. There are no recognised gains and losses other than stated above. The notes on the pages below form an integral part of these financial statements.

Annual Report & Financial Statements December 2023

Ethar Relief. 2023 Annual Report and Financi	al Statements
Charity Balance Sheet As at 31st Decem	ber 2023

Note	2023	2022
	£	£
Fixed assets 11
Tangible assets	9,080	14,644
*Total fixed assets*	9,080	14,644

Current assets:
Debtors 12	308,273	399,400
Cash at bank and in hand	1,119,076	1,052,704.50
*Total current assets*	1,427,350	1,452,105

Creditors and accruals:
Amounts falling due within one year 13	477,796	634,585
*Total current liabilities*	477,796	634,585

*Net current assets*	949,554	817,520

*Net assets*	958,634	832,164
The funds of the Charity
Unrestricted funds
General funds 15	190,414	76,207
Designated funds - zakat funds	108,446	417,163
	298,860	493,370
Restricted funds 15	659,225	338,245
Endowment funds 15	549	549
*Total funds*	958,634	832,164

Approved by the Board and authorised for issue on 14 October 2024 and signed on their behalf by:


Ethar Relief 2023 Annual Report and Financial Statements
Statement of Cashflows for the year ended 31 December 2023

	2023	2022
	£	£
Cash flows from operating activities:
Cash generated from operations	67,954	(578,620)
Net cash (used in)/provided by operating activities	67,954	(578,620)


Cash flows from investing activities:
Purchase of tangible fixed assets	(1,583)	(1,812)
Net cash provided by (used in) investing activities	(1,583)	(1,812)

Change in cash and cash equivalents in the reporting period	66,371	(580,432)
Cash and cash equivalents at the beginning of the reporting period	1,052,705	1,633,137
Cash and cash equivalents at the end of the reporting period	1,119,076	1,052,705



RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATION ACTIVITIES:

A. Reconcilitation of cash flows from operating activities

Net income/ Expenditure for the reporting period (as per the Statement of Financial Activities)	126,469	(548,919)

Adjustments for:
Depreciation charge	7,147	8,395
Increase in Debtors	91,127	25,168
Increase/ (decrease) in creditors	(156,789)	(63,264)
	67,954	(578,620)

Chair

Date 14 October 2024

Registered Charity No: 1169308

The notes on the below pages form an integral part of these financial statements

Annual Report & Financial Statements December 2023

Cost Allocation

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

The methods and principles for the allocation and apportionment of all costs between the different activity categories of resources set out above are:-

There are a number of costs, where it is impracticable to allocate these costs precisely between administration and charitable expenditure and the trustees have allocated such costs on the basis of the reasonable estimates as follows: On the basis of salary costs and estimated time spent on different activities.

Basis of preparation of the accounts

The financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Section IA of FRS102 and Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). The charity has taken advantage of the exemption from the requirement to produce a cash flow statement.

The charity meets the definition of a public entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction unless otherwise stated in the relevant accounting policy note.

The cost allocation methodology applied reflects the operational working of the Charity; making adjusted allocations in both Restricted and Unrestricted Funds.

The methodology reflects allocation of costs to give a realistic representation of direct and indirect support costs, within all departments to include programmes and delivery of projects within the field.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Ethar Relief’s core purpose is ‘supporting the Eritrean refugees’. Our unrestricted funds allow us to respond to the needs of the Eritrean refugees and facilitate humanitarian interventions where specific funding may not be raised, across the area of Africa where Eritrean refugees are dispersed and our duty remains to serve the voiceless.

Preparation of the accounts on a going concern basis

The trustees consider there are no material uncertainties about the charity's ability to continue as a going concern.

Tangible fixed assets

There were no key judgements made by the trustees which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amount of assets and liabilities within the next accounting period.

Income

Income is recognised where the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Expenditure and irrecoverable VAT

Expenditure recognised once there is a legal or constructive obligation to make a payment to a third part, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Expenditure on charitable activities, includes the costs undertaken to further the purposes of the charity and their associated costs.

Individuals fixed assets costing £500 or more are capitalised at costs and depreciated over their estimated useful economic live on a straight-line basis. The charity has acquired assets over the capitalisation cost of £500 in the current year.

Computer and Software	25%
Furniture and office equipment	10%
Buildings	5%
Leasehold improvements over the life of the lease

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments in short term deposit accounts.

Raising funds, where the charity incurs costs of fundraising costs.

Support costs of activities for charitable purposes comprising any costs including salary costs of any staff that are involved with supporting the charitable activities.

Governance costs shall include all expenditure directly incurred in the management of the charity's assets and compliance with charitable and statutory requirements.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors ad Provisions are normally recognised at their settlement amount after allowing for any trade Discounts due.

Taxation

The charity meets the criteria and tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore meets the definition of a charitable company for UK taxation purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within the categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. No corporation tax liability arises in the accounts.

Annual Report & Financial Statements December 2023

Funds Accounting

Funds held by the charity are:

Restricted funds - these are funds which subject to specific conditions imposed by the donors or when funds are raised for a particular restricted purpose.

Unrestricted funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustee

Foreign Currencies

Transactions in foreign currencies are recorded at the rate of exchange ruling at the date of the transaction. The Charity’s functional and presentational currency is GBP.

Grants Payable

Grants payable are made to third parties in furtherance of the charity's objects. Grants are recognized in the financial statements when either:

The recipient has a reasonable expectation that they will receive a grant, and the trustees have agreed to pay the grant without condition, or

The recipient has a reasonable expectation that they will receive a grant, and any condition attached to the grant is outside of the control of the charity.

The charity reviews and approves grant applications that align with its charitable objectives. Once approved, the grants are committed and disclosed in the financial statements, in accordance with the conditions set out above. This ensures accurate reporting of the charity’s obligations and provides transparency on the distribution of funds.


	NOTES TO THE FINANCIAL STAT	EMENTS FOR THE YEAR ENDED 31 DE	CEMBER 2023
2 Income from donations and legacies	Unrestricted Funds	Restricted Funds	Endownments	Total funds	Total funds
	2023	2023	2023	2023	2022
	£	£	£	£	£
General
Appeals and donations	456,953	763,909	-	1,220,862	1,183,814
Total donations and legacies	456,953	763,909	-	1,220,862	1,183,814

3 Income from grants
Action for Humanity	-	-	-	-	-
Al-Khair Foundation	-	-	-	-	-
Amana Dar Al-Khair	-	-	-	-	113,477
Ar-Rahmah Trust	-	-	-	-	-
Canadian Eritrean Youth Development	-	54,406	-	54,406	16,270
Charity Right	-	-	-	-	43,370
Ethar Australia	-	50,912	-	50,912	16,925
Ethar Sweden	-	92,841	-	92,841
Experience Giving	-	-	-	-	-
Global Aid Trust	-	(1,200)	-	(1,200)	-
Human Aid	-	-	-	-	-
Humanitarian Relief Foundation (IHH)	-	-	-	-	-
International Waqf And Relief Foundation	-	(3,010)	-	(3,010)	-
Islamic Help	-	-	-	-	-
Mercy Mission UK	-	6,309	-	6,309
Mercy Mission Malaysia	-	(3,152)	-	(3,152)	-
GLM Task Force	-	-	-	-	-
Pen O Paper	-	-	-	-	50,000
RefuCare	-	3,386	-	3,386	(6,055)
UK Islamic Mission	-	-	-	-
Wafa Relief	-	-	-	-
We Help Foundation	-	122,000	-	122,000
World Helping Initial Project Support Organisation (WHIPSO)	-	-	-	-
Total income from charitable activities	-	322,492	-	322,492	233,986

4 Income from Investments
Interest Receivable	-	-	-	-	-00
Total	-	322,492	-	1,543,354	1,417,800


5 Expenditure on raising funds
	2023	2022
	£	£

Fundraising and marketing costs	554,107	435,002
Support costs allocated	65,825	116,402
Total	619,932	551,404


6 Charitable Activities	Grants Payable	Programmes Direct Cost	Support Costs Allocated	Total	Total
	2023	2023	2023	2023	2022
	£	£	£	£	£
Education and Skill Training	259,186	17,202	3,036	279,424	186,741
Food Security	254,652	36,848	6,358	297,858	599,740
Health Care and Wellbeing	15,563	9,136	1,612	26,312	30,635
Humanitarian Emergency Relief	-	-	-	-	-
Sustainable Environment and Livelihood	-	566	100	666	-
Water and Sanitation	37,552	3,370	595	41,517	36,418
Welfare and Sponsorship	17,122	24,064	4,247	45,434	515,488
General Funds (Non Zakat)	-	81,579	4,340	85,919	-
General Funds (Zakat)	9,721	-	6,002	15,723	50,957
	593,796	172,765	26,291	792,853	1,419,980

7 Grants to Partner Organisations	2023	2022
	£	£
Djibouti Projects
Sanabil Al-Khayr Association	116,472	46,877

Ethiopia Projects
Sanabil Al-Khayr Association		-

Sudan Projects
Welfare and Development Charity Organization (WeDCO)	417,202	1,146,046
Commission of Refugees

Yemen Projects
Ard As-Sedq Association
Sanabil Al-Khayr Association

UK Projects
London School of Economics	14,626	14,626
Islamic Relief Worldwide	35,421

United States of America
Araha	10,075
		-
Total Grants	593,796.09	1,207,549


Grants are payable to partners for restricted projects. At the year end there were	... (2023: there were 2 payment	s totalling £464,524 outstan	ding to WeDCO (£429,	411) and to Sanabil Kh	air (£35,113) which are included in the creditors balance at year end).

Annual Report & Financial Statements December 2023

----- Start of picture text -----
8 Analysis of support costs
HR Office Cost IT Finance CEO GRC Total Total
2023 2023 2023 2023 2023 2023 2023 2022
Charitable Activities £ £ £ £ £ £ £ £
Education and skill training 130 65 58 1,093 761 927 3,036 3,128
Food security 272 137 122 2,290 1,594 1,942 6,358 16,233
Health care and wellbeing 69 35 31 581 404 493 1,612 3,315
Humanitarian Emergency Relief - - - - - - - -
Sustainable environment and livelihood 4 2 2 36 25 31 100 -
water and sanitation 25 13 11 214 149 182 595 1,547
Welfare and sponsorship 182 92 81 1,530 1,065 1,297 4,247 12,295
General Funds (Non Zakatable) 186 94 83 1,563 1,088 1,326 4,340 0
General Fund (Zakat) 257 129 115 2,162 1,505 1,834 6,002 7,394
1,126 567 504 9,469 6,593 8,032 26,291 43,912
Raising funds 2,819 1,420 1,262 23,708 16,507 20,109 65,825 116,402
Total 3,945 1,987 1,766 33,177 23,100 28,140 92,116 160,314
Support costs are apportioned proportionally to activity. Any overseas office costs have been directly attributed to the costs of delivering charitable activities in the country.
----- End of picture text -----

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
9 TRUSTEES' REMUNERATION AND BENEFITS Neither the trustees nor any persons connected with them have received any remuneration during the current or preceding year. Trustees' expenses There were no trustee expenses paid in the year ended 31 December 2022 nor for the period ended 31 December 2023.

10 EMPLOYEES

Staff Costs	2023	2022
	£	£
Wages and Salaries
UK contracted staff Programmes	61,096	85,675
Fundraising/Marketing	191,610	166,364
Finance, Governance and Admin	109,265	132,557
	361,971	384,596

Social Security Costs Programmes	3,354	6,406
Fundraising/Marketing	12,953	14,272
Finance, Governance and Admin	6,867	10,452
	23,174	31,130

Pension costs Programmes	1,487	1,357
Fundraising/Marketing	3,672	3,243
Finance, Governance and Admin	891	1,554
	6,050	6,154

The key management of the CIO comprise of the Chief Executive, COO, Director of Finance, Head of Finance, H	ead of Programmes, Head of Ma	rketing.
The total employee benefits paid to these individuals (including employer's pension and national insurance) wa	s£264,154 (2022: £299,210).

There were no employees with salaries higher than £60,000 in the year ended 31 December 2022 nor for the p	eriod ended 31 December 2023.


The average number of employees during the year analysed by function were:
	2023	2022
	No:	No:
Overseas Contracted staff

UK Staff
Programmes Support	2	3
Fundraising and Marketing	7	5
Management and administration of the charity	4	4
	13	12
The average monthly number of employees during the year was as follows

Full time staff
Programmes Support	1	2
Fundraising and Marketing	3	3
Management and administration of the charity	1	2
Total full time staff	5	7

Part time staff
Programmes Support	1	2
Fundraising and Marketing	3	1
Management and administration of the charity	4	2
Total part time staff	8	5

Total	13	12

The average number of employees during the year analysed by function were:
	2023
			2022
	No:		No:
Overseas Contracted staff
UK Staff
Programmes Support		2		3
Fundraising and Marketing		7		5
Management and administration of the charity		4		4
		13		12
The average monthly number of employees during the year was as follows
Full time staff
Programmes Support		1		2
Fundraising and Marketing		3		3
Management and administration of the charity		1		2
Total full time staff		5		7
Part time staff
Programmes Support		1		2
Fundraising and Marketing		3		1
Management and administration of the charity		4		2
Total part time staff		8		5

Total		13		12

Annual Report & Financial Statements December 2023

				Total £ 50,463 1,583 52,046 35,819
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
TANGIBLE FIXED ASSETS
	Leasehold Improvements	Computer Equipment	Office Equipment
	£	£	£
Cost	4,951	30,448	15,064
Additions	-		1,583
At 31 December 2023	4,951	30,448	16,647


Depreciation
At 1 January 2023	3,274	18,776	13,770
Charge for year	990	5,576	580	7,147
At 31 December 2023	4,264	24,352	14,350	42,966 9,080 14,641

NET BOOK VALUE
At 31 December 2023	687	6,096	2,297

At 31 December 2022	1,678	11,670	1,294


12 Debtors	2023	2022
	£	£
Trade debtors	274,050	261,683
Other debtors	9,118	5,986
Prepayments	25,106	131,732
	308,273	399,401

13 Creditors: Amounts falling due within one year	2023	2022
	£	£
Deferred income	-	1,087
Other creditors and accruals	13,272	108,693
Grant obligations	464,524	524,805
	477,796	110,296

As at 1 January	524,805	476,001
Grants paid to partners in settlement and obligations year end	(524,805)	(84,285)
New grant obligations	464,524	133,089
As at 31 December	464,524	524,805

14 Provision for liabilities and charges	2023	2022
	£	£
As at 1 January
As at 31 December

				Annual Re

	NOTES TO THE FINANCIAL STATE	MENTS FOR THE YEAR ENDED	31 DECEMBER 2023
15 Movement in funds	At 1 January 2023	Income	Expenditure	Transfer between funds
	£	£	£	£
Education and skill training	-	210,464	(305,817)	95,354
Food security	-	445,417	(354,540)	(21,206)
Health care and wellbeing	15,221	108,849	(40,330)	(5,258)
Humanitarian Emergency Relief	-	-00	-00	-00
Sustainable environment and livelihood	-	7,889	(1,535)	(326)
water and sanitation	323,024	40,148	(46,687)	(1,939)
Welfare and sponsorship	-	286,704	(82,357)	(13,849)
	338,245	1,099,472	(831,266)	52,775

General funds	417,163	271,538	(550,767)	52,479
Designated funds - zakat funds	76,207	168,244	(30,751)	(105,254)
Movement in unrestricted funds	493,370	439,782	(581,518)	(52,775)

Endowment funds	549	-00	-00	-00

Total movement on reserves	832,164	1,539,254	(1,412,784)	(0)


Comparatives for movement in funds
Movement in funds	At 1 January 2022	Income	Expenditure	Transfer between funds
	£	£	£	£
Education and skill training	10,541	74,525	(223,505)	138,438
Food security	5,101	372,930	(789,473)	411,442
Health care and wellbeing	14,748 94176	73,767	(69,195)	(4,098) 94176
Humanitarian Emergency Relief	,	-	-	(,)
Sustainable environment and livelihood	-	-	-	-
water and sanitation	335,842	33,908	(54,243)	7,516
Welfare and sponsorship	270,650	265,878	(659,404)	122,875
	731,059	821,009	(1,795,820)	581,998

General funds	347,790	160,366	(90,993)	-
Designated funds - zakat funds	301,685	441,091	(84,571)	(581,998)
Movement in unrestricted funds	347,790	160,366	(90,993)	-

Endowment funds	549

Total movement on reserves	1,079,398	981,375	(1,886,813)	581,998

16 Net assets analysis
				2023
	Unrestricted Funds	Restricted Fund	Endowment Fund	Total Funds
Funds balances as at 31 December 2023	£	£	£	£
Fixed Assets	9,080	-	-	9,080
Current assets	297,818	1,128,983	549	1,427,350
Current liabilities	(13,272)	(464,524)	-	(477,796)
	293,626	664,459	549	958,634

				2022
	Unrestricted Funds	Restricted Fund	Endowment Fund	Total Funds
Funds balances as at 31 December 2022	£	£	£	£
Fixed Assets	14,644	-	-	14,644
Current assets	587,414	864,142	549	1,452,105
Current liabilities	(108,688)	(525,897)	-	(634,585)
	493,370	338,245	549	832,164
17 Constitution
The charity transitioned from a Trust to a Charitable Incorp	orated Organisation (CIO) in Octobe	r 2021 (CIO Charity number:	1169308). All assets and liabilities have b	een transferred to the the CIO.

18 Commitments: Operating Leasees
As at 31 December 2023 the charity has the following com	mitments under non-cancellable op	erating leases
	Equipement	Property	Total	Total
			2023	2022
	£	£	£	£
In less than one year	-	27,600	27,600	27,600
Between one and five years	-	27,600	27,600	27,600
Later than five years	-	-	-	-
	-	55,200	55,200	55,200


19 Related Party transcations
Ethar Relief didnot pay consultancy/management services to companies/persons connected to			the trustees / senior manage	ment team in 2023 (2022:

20 Pension Costs
As at 31 December 2023 the charity operated one defined contribution scheme, provided by The National Employment Sav			ing Trust (NEST). The charity paid contrib

The pension cost included in the Statement of Financial Activities was £12,204 (2022: £11,729)

21 Legacies
There were no legacies during the period (2022: £Nil)

22 Capital Commitments
There wereno capital commitments outstanding as at 31 December 2023 (2022: £Nil)

Annual Report & Financial Statements December 2023

Head Office address:

467 Coventry Road, Birmingham, B10 0TJ, UK

Telephone:

+44 (0) 121 309 0230

Email:

info@etharrelief.org

Web:

www.etharrelief.org

Charity Registration Number: 1169308

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Table of Contents

Acknowledgements

Chairman Message

Dear Ethar Supporters,

Thank you for your unwavering support.

Abdulkadir Naib

Chairman of the Board

CEO Message

My Dearest Ethar Family,

Inclusion and Safety for All in the Ethar Family

“True kindness and respect in all its forms - to all people we encounter, and to ourselves.”

Campaigns

Humanitarian Emergency Relief

Sudan Crisis SDG 2: Zero Hunger

Food Security

SDG 2: Zero Hunger

Ramadan

Qurbani

Hawa’s story

Education

Ibrahim’s Story

Abdul Qani’s Story

Impact

Cash Assistance

UN SDG 1: No Poverty

Orphan Sponsorship

Impact

Sustainable Programmes

Fundraising & Volunteering

Transition and Renewal in 2023

Trustees who served during the year and up to the date of this report were as follows:

Trustees

Key management

Bankers

Financial Review

Financial performance

Expenditure

Solicitors

Auditor

Income

Financial Results and Closing Reserves

Reserves Policy

Going Concern

Risk Statement

Risk Overview

How we categorise risks

Ongoing Risks

Sudan Conflict

Charity’s Purpose & Charitable Objects

Activities

Statement of public benefit

Where we operated in 2023

Structure, Governance & Management

Organisational structure

Trustee recruitment

Governance

Internal Controls

Legal structure

Tax status

Auditor appointment

Statement of Trustees’ Responsibilities

Mr Abdulkadir Naib

Independent auditor’s report to the trustees of Ethar Relief

Opinion

Basis For Opinion

Conclusions relating to going concern

Other Information

Auditor’s responsibilities for the audit of the financial statements

Matters on which we are required to report by

exception

Responsibilities of trustees

Capability of the audit in detecting irregularities

Use of our report

Date: 31 October 2024

Financial Statements

ETHAR RELIEF

Date 14 October 2024

Cost Allocation

1. Accounting policies