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← Ethar Relief

2024-12-31-accounts

Annual Report & Financial Statements December 2024

Annual Report & Financial Statements 2024

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Annual Report & Financial Statements December 2024

Table of Contents

Table of Contents
Acknowledgements 5
Heartfelt thanks and commitment to our partners and supporters in 2024 5
Thanks and appreciation for our delivery partners 5
Chairman’s Message 6
CEO’s Message 7
Founder’s Message 8
Inclusion and Safety for All in the Ethar Family 10
Programmes 12
2024: A Year of Impact and Human Stories 12
Food Aid 13
Education 16
Alnour’s Story 19
Education in confict zones 20
Additional Impact 21
Sponsorship 22
Comprehensive Orphan Sponsorship 22
Family, Widow, and Special Needs Sponsorships 22
Psychosocial Support and Recreation 22
Key Achievements in 2024 24
Lessons Learned & Future Commitment 24
Cash Assistance 25
Water 27
Construction/Infrastructure 30
Livelihoods & Women Empowerment 33
Non Food Items 35
Workshops, Evaluations, and Strategic Planning 38
Fundraising and Engagement in 2024 40
Strategic Evolution 40
Financial Review 43
Financial performance 43
Income 43
Expenditure 43
Financial results and closing reserves 43
Reserves policy 44
Going concern 44
Risk Statement 45
Risk overview 45
How we categorise risks 45
Ongoing Risks 45
Charity’s Purpose & Charitable Objects 48
Activities 48
Statement of public beneft 48
Where we operated in 2024 49
Structure, Governance & Management 49
Organisational structure 49
Trustee recruitment 49
Governance 49
Internal Controls 50
Legal structure 50
Tax status 50
Auditor appointment 50
Statement of Trustees’ Responsibilities 51
Independent Auditor’s report to the trustees of Ethar Relief 52
Financial Statements 56

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Annual Report & Financial Statements December 2024

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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

Heartfelt thanks and commitment to our partners and supporters in 2024

Ethar’s lifeline is the collective goodwill of the Ethar Family, a beautiful and supportive group of donors, volunteers, community groups and delivery partners who choose to stand with their fellow Family members: displaced communities in East Africa and Yemen. Their solidarity underpins everything we do.

Over the course of 2024 we once again benefited from generous, practical and moral support across every programme area: emergency relief, education, health, livelihoods and long-term development. We take this opportunity to express our sincere appreciation to every organisation and individual whose cooperation, advice and encouragement never faltered, despite another demanding year on the global humanitarian stage.

Conflict and insecurity continued to intensify across several of the locations where we work, bringing fresh waves of instability and displacement. In response, we often turned to our supporters for extra help, and they answered unfailingly. From local associations and places of worship to schools, small charities and concerned citizens, the outpouring of kindness during critical moments was truly humbling and very uplifting.

Above all, we honour the refugees of East Africa and Yemen themselves. Their resilience, courage and dignity give meaning to our mission and continually inspire us to reach higher. They are the beating heart of Ethar Relief and the reason for everything we do.

Together we look to the year ahead with renewed resolve, confident that the unity of the Ethar Family will keep transforming compassion into tangible change.

Thanks and appreciation for our delivery partners

Special thanks must be extended to the following partner organisations who supported the practical implementation of our programmes in 2024.

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

Our volunteer network, alongside many informal community groups, showed characteristic ingenuity and stamina: devising new fundraising ideas, breathing life into campaigns and ensuring our message reached wider audiences. Their selfless energy remains a cornerstone of Ethar’s strength.

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Annual Report & Financial Statements December 2024

Chairman Message

Dear friends and supporters of Ethar, Writing to you once more as Chair fills me with both humility and determination. The year 2024 confronted us with stark realities: the conflict that engulfed Sudan deepened, while wider economic pressures squeezed humanitarian resources across the globe. To remain faithful to our purpose, we revisited policies, strengthened controls and reshaped parts of the organisation. These changes were demanding, but they have left Ethar better equipped to serve people who cannot wait.

Throughout 2024 our teams in the field, supported by an extraordinary network of donors, volunteers and partners, continued to deliver lifesaving aid, education and sustainable development. Every food pack provided, every classroom refurbished and every child sponsored is a direct result of your solidarity.

Adapting under pressure has highlighted two enduring truths. First, the resolve of displaced communities in East Africa and Yemen remains our greatest source of inspiration. Second, the breadth of the Ethar Family – staff, trustees, community groups, places of worship, schools, small charities and individual champions – is our greatest strength. Together you sustained programmes, amplified advocacy and opened fresh avenues for fundraising when traditional channels faltered.

Guided by lessons learned, our priorities for this year are clear. We commit to tighter cross-departmental coordination to accelerate decision-making and reduce costs; to deeper volunteer and partner

engagement so that local insight shapes every project from design to delivery; and to robust compliance and safeguarding that protect the dignity of those we serve and the trust of those who give.

Ethar’s mission has never been more urgent: to relieve the suffering of refugees and displaced families across the Horn of Africa region. With your continued commitment I am confident we can rise to whatever challenges 2025 brings and build lasting solutions filled with compassion.

Thank you for walking this path with us. With gratitude and resolve,

Abdulkadir Naib Chairman of the Board

CEO Message

As I look back on 2024 and cast my eyes toward the road ahead, two emotions rise above all others: gratitude and determination. This has been a year of consolidation and forward momentum for Ethar Relief. We have built on the previous year’s organisational renewal, strengthened our structures, and sharpened our focus, yet the heart of our mission remains unchanged: to stand beside refugees and displaced families in East Africa and Yemen.

The people we serve continue to endure multiple crises, and their courage is our daily motivation. Renewed violence, economic shocks, and climate-driven emergencies have only intensified in recent times. Every strategic choice, every deployment of resources, begins with the same question: Will this ease their suffering? Keeping that lens clear has guided every decision we have made over the past twelve months.

During 2024 we completed the restructuring begun the previous year. A streamlined leadership model, tighter cross-departmental collaboration, and upgraded compliance systems now allow us to act more swiftly and transparently. We have also invested in new digital tools to track impact, giving supporters better insight into how their generosity translates into real change.

Community still lies at the centre of our success. This year we expanded our volunteer network, launched better training sessions, and hosted outreach events across the UK. These efforts have empowered supporters to design and lead their own micro-campaigns, increasing reach, creativity and engagement.

Partnerships on the ground have grown in depth as well as number. By collaborating more closely with local organisations and refugee-led initiatives, we have ensured that aid is wellsuited to the people we serve, cost-effective, and rooted in community priorities.

Open dialogue with our donors, partners and the communities we serve is integral to our mission. In 2024 we introduced better quality impact briefings, added multilingual content across our channels, and improved safeguarding feedback loops so that refugee voices shape programme adjustments in real time.

The challenges of 2025 will undoubtedly be complex, but with strengthened systems, an engaged volunteer base and an unbreakable commitment to those we serve, Ethar is ready. Together, we will continue transforming compassion into action, extending a lifeline to families who have already endured far too much.

Thank you for every prayer, every hour volunteered, and every pound donated. None of our milestones would exist without your trust and solidarity. I invite you to read the pages that follow and see the impact of your kindness. In light and peace,

Saeed Abdelrahman Interim CEO

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Founder’s Message

Peace and blessings be upon you, my dear Ethar family.

I will keep my message here brief. As you know, I have taken up a role at Ethar that enables me to oversee and protect our precious ethos, values and mission, by the will of God.

As I write these words, my heart brims with gratitude to the Almighty and to every soul who has stood beside Ethar Relief since its first humble steps more than two decades ago. Now, as an ambassador for Ethar I reinforce through my every interaction our belief that compassion knows no border and that every displaced person is our collective responsibility. In this role I am privileged to nurture the bonds of trust we share with longstanding partners, donors and volunteers both in the UK and across the globe.

This past year has reminded us all that hardship and hope often travel hand in hand. In the refugee camps of East Africa I have met mothers who still greet each dawn with hope and resolve, fathers who rebuild their shelters after every natural disaster, and children whose laughter rings out even in the harshest deserts. Their courage and beautiful character calls each of us to higher service.

actions, however small they may seem, join a river of mercy that quenches real thirst and gives life to real futures.

May the Most Merciful reward every donor, volunteer, partner and staff member who has given for His sake this year. I pray that He blesses your households with tranquillity and your efforts with success, and that He allows Ethar to remain a beacon of hope for the most vulnerable and marginalised people.

Together, let us continue to transform our empathy into humanitarian action and ensure that no refugee ever feels forgotten. With heartfelt appreciation,

Sultan Omar Founder, Ethar Relief

I therefore invite YOU, whether you have journeyed with us for years or are discovering Ethar for the first time, to deepen your engagement with us. As a first step, pray sincerely from the depth of your heart for every family we serve and those who hope for us to reach them. Next, advocate for their right to safety and dignity, and lend your time, talent or treasure wherever you can. Your

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Inclusion and Safety for All in the Ethar Family

Ethar Relief celebrates both the similarities and differences, and extends its support and advocacy towards refugees from these communities within the UK.

“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.~~

Our projects are designed to:

  1. Alleviate the suffering of refugees by providing emergency aid such as food provisions, clean water access, and medical care.

  2. Combat the long-term effects of poverty by establishing educational provision and sponsorships which develop academic, practical and social skills.

  3. 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.

  4. 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.

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 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.

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Annual Report & Financial Statements December 2024

Programmes & Interventions

2024: A Year of Impact and Human Stories

In 2024, Ethar Relief reached over 256,000 vulnerable individuals across Sudan, Djibouti, Ethiopia, and Yemen, delivering lifesaving aid and building resilience through food assistance, clean water, education, sponsorships, women’s empowerment, and infrastructure projects.

We invite you to read on, to see heartwarming and uplifting highlights of our collective achievements, from feeding

102,000 people during Ramadan and Eid, supporting 4,400 children with quality education, and sponsoring 1,000+ orphans and families , to completing vital construction projects like Al-Khawkhah Hospital and Umgargour Bakery. In the following sections, you’ll find stories, statistics, and case studies from each sector of our activities, demonstrating not just what we did, but the human lives

transformed by your support.

Thanks to your support we helped

Over 256,000 vulnerable individuals 102,000 people during Ramadan and Eid 4,400 children with quality education 1,000+ orphans and families

In: Sudan, Djibouti, Ethiopia, and Yemen

We provided food assistance, clean water, education, sponsorships, women’s empowerment, and infrastructure.

Food Aid

~~United Nations SDG 2: Zero Hunger, SDG 3: Good Health and Well-being, SDG 10: Reduced Inequalities~~

In 2024, amid ongoing crises, economic downturns, and widespread displacement across East Africa and the Horn of Africa, our .. humanitarian food aid interventions delivered timely, life-sustaining support to over 102,000 Ethiopia (38,000 Direct and 64,000 Indirect) vulnerable individuals. Through a coordinated series of projects with our field team and

on-ground implementing partners WeDCO and Sanabil Alkhair across Sudan, Djibouti, Ethiopia, and Yemen , our efforts brought not only nourishment but also dignity, hope, and communal solidarity to some of the region’s most marginalised populations.

Our operations this year spanned the Islamic holy periods of Ramadan, Eid al-Fitr, and Eid al-Adha , enabling us to respond both to spiritual and nutritional needs. During Ramadan alone, food packs and hot meals reached more than 29,000 people in need, including refugees, widows, orphans, people with disabilities , and internally displaced host communities . In Sudan, 2,000 comprehensive Ramadan food baskets were distributed in Gadaref and Kassala, each feeding a family of 5–8 for up to 20 days.

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Ikhlas Sulaiman
’
Recipient of Food Aid:Kassala East Sudan
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Annual Report & Financial Statements December 2024

Among the recipients was Ikhlas Sulaiman , a 19-year-old student with a physical disability and growth delay living in Kassala, East Sudan. Ikhlas struggled to get to school without a working tricycle and often went without food during Ramadan. The arrival of a food pack gave her family relief and her personal life a new stable rhythm. She returned to school with energy, improved her grades in Geography, and is now pursuing her dream of becoming a tour guide ~~.~~ ~~“I used to feel stuck, but now my Eo~~ ~~stomach will not ask for food and I feel I can~~ LC ~~think my dreams come true,”~~ she said. ~~ee~~

Amna Omer Ali , a disabled woman from Kilo 26 Refugee Camp, East Sudan, caring for six orphaned children, received such support during Ramadan ~~.~~ ~~“I used to wake up and ee~~ ~~wonder what I would I feed the children. Now I Lo~~ ~~got food items I can cook food for my kids.” Po~~

In Djibouti, over 3,000 fasting individuals received daily hot meals through organised community services in Bakadouz, while another 1,000 families benefited from staple food baskets that included flour, sugar, oil, rice, and dates. Among them was Fatima Ahmed , a widow caring for five children, who shared: ~~“I had no idea how I would feed my children this Ramadan, but this basket was truly a gift from heaven.”~~

The distribution of Zakat al-Fitr further reinforced this approach, supporting over 9,000 individuals across Sudan and Djibouti with culturally appropriate, nutritionally balanced food baskets. In Kassala, East Sudan, 750 bags of sorghum each shared among seven families were equitably distributed in rural communities. In Djibouti, 665 families received one-month food supplies, strategically delivered in neighbourhoods like Siti Nasib and Hadn Nour. Despite challenges such as high community demand and logistical congestion, the projects upheld the dignity of recipients through strong community engagement and clearly defined selection criteria and processes.

As Eid al-Adha approached, our Qurbani distributions became a central pillar of the 2024 aid calendar, bringing fresh meat (a rare commodity for many) to over 20,000 people . In Sudan’s Kassala region, 180 sheep, 20 goats, and 20 cows were sacrificed and distributed to 2,720 families in IDP camps and refugee settlements. Similar efforts in Djibouti, Ethiopia, and Yemen provided meat to over 1,400 families unable to access protein-rich food due to chronic poverty and displacement.

In Afar, Ethiopia, Maryam Hassan , a mother

with five children, received meat for the first

time in over a year. ~~“My children couldn’t Le~~ ~~believe there was meat on Eid... You’ve revived LdPO~~ ~~our joy again,”~~ she said.

Recognising the acute and growing needs of internally displaced persons (IDPs) in Sudan , we also launched targeted emergency interventions. In August, 500 IDP families totalling 2,502 individuals received life-saving food packs in Kassala. Coordinated with the Humanitarian Aid Commission (HAC) and local emergency committees, this intervention alleviated hunger and protected vulnerable groups from malnutrition. The response emphasised fairness and community-led targeting, reinforcing the trust needed for effective humanitarian action in conflict-prone areas.

In a complementary effort to support vulnerable students, our Aqeeqah programmes reached 483 students in refugee schools and educational centres across Kassala. Through donor support, we served nutritious meals of meat and rice, honouring donors’ adherence to Islamic traditions of Aqeeqah (a sacrifice made to celebrate a new-born) while addressing child hunger.

Across all projects, challenges such as limited coverage, crowd management, and market volatility were consistently met with proactive strategies. Advance planning, effective community engagement, and timely funding proved critical. In conflict-sensitive zones like Sudan and Djibouti, leveraging the trust of community leaders enabled the safe, dignified, and accurate delivery of aid. Transparency was emphasised through photographic documentation, beneficiary lists, and postdistribution monitoring.

This year’s food aid portfolio not only delivered essential nutrition and caloric supplementation, but also preserved cultural and spiritual values, strengthened partnerships, and promoted equity. The human stories of Ikhlas, Amna, Maryam and many others reminded us that food is not merely survival, it is a foundation for education, health, dignity, and dreams.

The lessons learned reaffirm the importance of scaling operations, diversifying aid models, and integrating income-generating support to reduce long-term dependency. With proper planning and community-driven design, seasonal interventions can become springboards toward sustainability.

As we looked ahead to 2025, the need remained urgent and growing. Persistent poverty, displacement, and climate-induced shocks would continue to erode livelihoods. Yet, the success of our 2024 programming demonstrates that with community partnerships, timely support, and adaptive strategies, we can deliver not just food but hope, dignity, and stability to those who need it most.

Thanks to your support, our Food Aid programmes provided: ee

Including:

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Annual Report & Financial Statements December 2024

Education

~~United Nations SDG 3: Good Health and Wellbeing, SDG 4: Quality Education, SDG 5: Gender Equality, SDG 10: Reduced Inequalities~~

In 2024, as Sudan continued to endure deepening economic crises, political instability, and mass displacement, our education sector programming emerged as a vital anchor of stability, hope, and empowerment for refugee and vulnerable children. Through a network of schools and education centres supported by Ethar Relief, we reached over 4,400 students and supported more than 154 teachers and staff , ensuring the continuity of quality education across Kassala City, Al-Girba, Wad Sharifay, Um Gargour, and refugee camps including Kilo 26 .

Our interventions spanned the entire year and included support for primary schools , kindergartens, Quran learning centres, special needs institutions , and core refugee schools . In total, 16 key education initiatives were implemented to address the growing gap in learning access, improve retention among atrisk groups, and respond to the unique needs of girls, orphans, children with disabilities, and unaccompanied minors.

One of Ethar’s flagship initiatives was the support for Al-Mustaqbal Girls’ School in Kassala, which ensured uninterrupted learning for 230 female students through the payment of staff salaries and operational costs. This was especially critical in a context where the ongoing war situation exacerbated cultural resistance, and financial hardship often pushed girls out of school. By maintaining operations for 15 teachers , the school created a safe and nurturing environment, contributing to higher enrolment and reduced dropout rates.

Parallel efforts at Al-Mustaqbal Boys’ School served 270 vulnerable students , many of whom were orphans and refugees. Financial support for 13 teachers preserved the school’s ability to operate effectively despite spiralling inflation and a collapse in public education funding due to the ongoing civil war. Teachers reported improved morale, and students benefited from consistency in both instruction and boarding services.

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In the heart of Kilo 26 refugee camp, the Abuzar Al-Qafari Primary School provided essential learning to 1,000 children , including many orphans, girls, and students with disabilities. With operational support for 30 staff members , the school not only upheld its commitment to UN SDG 4 (inclusive, equitable education) but also minimised common barriers by situating education close to where families lived, making it more accessible to those facing cultural or financial constraints.

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Early childhood development was also prioritised through the operation of DarAl-Marefa Kindergarten in Um Gargour, which offered foundational learning to 235 refugee children and salaries for 13 staff . The kindergarten focused on building early literacy, cognitive and social skills, while also encouraging female enrolment through active community engagement.

To combat illiteracy and promote traditional educational routes often sought by refugees and their families, six Islamic education centres were supported in Kassala and Wad Sharifay , reaching 1,153 students (724 boys and 429 girls) . With funding for 33 educators , these centres offered a structured programme including Quran memorisation, Arabic literacy, Tajweed (science and rules of reading), and character-building . For children living in extreme hardship, these centres often represent their only access to formal learning and daily nutrition, and inherently propose the prospect of progressing onwards to other more formal routes post-graduation.

In 2024, we reached:

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12-year-old Alnour Ismail Siddiq ,
a student in the autism unit
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Alnour’s Story

A particularly transformative story emerged from our continued support for the Irada Center for Training and Capacity Development , which serves children with disabilities in Gedaref State. Among the 82 students who accessed specialised instruction, therapy, and psychosocial support in 2024 was 12-year-old Alnour Ismail Siddiq , a student in the autism unit.

Before joining Irada, Alnour had been rejected by multiple kindergartens. He struggled with communication, behavioural challenges, and social isolation. ~~“I couldn’t understand him,” his mother shared. “He was stubborn, aggressive, and couldn’t speak clearly. I felt completely helpless.”~~ But she told us the centre changed everything. Through donor funded materials and specialised educational support, Alnour:

His mother, empowered by Irada’s parent workshops, also learned how to support her son’s development at home. ~~“I now believe he can one day attend a public school and live independently,” she said. “What once felt like a dead end has turned into hope.”~~

The Irada Center’s broader impact extended beyond the classroom. Over time, it has shifted community perceptions about children with disabilities, promoted inclusion through public awareness campaigns like World Down Syndrome Day, and built trust through transparency and professionalism. However, the centre continues to face structural challenges, including the need for a power generator, sensory integration room, student meals, and school uniforms. As Alnour’s mother put it ~~:~~ ~~“Without donors, this centre wouldn’t exist. Please continue supporting places like Irada. These children are often forgotten.”~~

Complementing this work were our Core Schools in Kassala and several refugee camps, including Rahma, Nahda, Ethar, Nidal , and Aidoon Schools, which collectively served 1,281 students and provided financial support to 93 school staff members. These schools remained operational throughout the year despite severe operational hurdles caused by conflict and displacement. The consistent presence of qualified staff reduced dropout rates, improved teacher retention, and ensured that refugee children could access education even amid national turmoil.

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Education in conflict zones

Our educational programming faced no shortage of challenges: inflation, overcrowded classrooms, transportation difficulties, continued conflicts, and a lack of special needs infrastructure. But our mitigation strategies such as community awareness campaigns, and collaboration with refugee committees enabled sustained learning throughout the year.

Teachers across the board reported that timely salary disbursements directly improved classroom performance, morale, and student engagement. Parents expressed relief that their children had access to safe, structured education, while children themselves, especially girls and those with disabilities, shared aspirations of becoming teachers, doctors, and leaders in their communities.

What united all our education projects was a shared purpose: to give every child, regardless of status or ability, a seat in a classroom and a stake in their future.

The story of Alnour and his peers at Irada exemplifies the power of inclusive education to restore not only learning but human potential.

Looking ahead to 2025, our priorities include:

The success of our 2024 education sector programming reaffirms our belief that, even in crisis, learning must never be paused. With continued donor support and strengthened community partnerships, we will remain unwavering in our commitment to educating the most vulnerable because education doesn’t just rebuild lives; it transforms them.

Additional Impact

In late 2024, our education programming was further strengthened by the Shaheeda Jabeen Maintenance Project in Kassala, where a full infrastructure upgrade benefited 264 students through safer, cleaner, and more accessible classrooms. Earthworks, tiling, canopy repairs, drainage, room additions, and lighting installations were completed efficiently, proving that physical environments deeply affect learning outcomes and student dignity.

In our Qur’anic Educational Centres, we witnessed the emergence of young scholars and leaders.

~~Suleiman Idris Humad~~ , 17, from Abu-Huraira Center, completed full Quran memorisation and now assists in teaching younger peers. His advanced recitation skills and mentorship exemplify the role these centres play in producing future educators and role models.

~~Safaa Abdulgadir~~ , 15, at the Khadija Bint

Khuwaylid Center, memorised 16 chapters of the Quran and excelled academically. Her improved Arabic language skills and classroom leadership show the integrated value of religious and secular education.

~~Reem Abdul Jaleel [LT~~ , 12, in Kassala, completed memorisation of all 30 Quran chapters and is now a top-performing student in intermediate school. She supports her siblings and peers with their studies and is a role model in both academics and values.

These children represent not just successful programme outputs but transformed lives. Their stories reflect how education, especially when culturally grounded and community embedded, builds character, uplifts entire households, and sows the seeds of future leadership.

Through the combined force of quality instruction, infrastructure, inclusion, and mentorship , our education sector programming in 2024 delivered more than knowledge: it delivered dignity, opportunity, and generational impact.

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Al Nahda School: Sudan
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Sponsorship By addressing risks such as malnutrition, child labour, and exploitation , these programmes improved the overall well-being and security of ~~United Nations SDG 1: No Poverty, SDG 2: Zero SS~~ orphaned children. Despite challenges posed ~~Hunger, SDG 3: Good Health and Well-being,~~ by the ongoing war, economic collapse, and : ~~SDG 4: Quality Education, SDG 10: Reduced rrr[+] errrr—se~~ inflation, the programme maintained consistent ~~Inequalities Ld~~ delivery through mobile teams , innovative cash transfer methods, and partnerships with In 2024, amid the unprecedented humanitarian community leaders to identify and reach the crisis in Sudan, our sponsorship programmes most vulnerable.

In 2024, amid the unprecedented humanitarian crisis in Sudan, our sponsorship programmes stood as a lifeline for thousands of orphans, widows, families, and individuals with special needs. Through strategic financial aid, psychosocial support, and communitycentered initiatives, WeDCO , with the support of Ethar Relief , ensured that some of the most vulnerable groups across Kassala, Gedaref, Red Sea States, Kilo 26, Um Gargour camps , and Djibouti received consistent support, restoring not just basic needs but also dignity and hope.

Family, Widow, and Special Needs Sponsorships

In addition to orphan support, the Family Sponsorship 2024 Project extended quarterly cash transfers to 6 severely disadvantaged families , helping them meet critical needs such as food, shelter, and school fees. Similarly, 21 individuals with disabilities received direct financial support under the Special Needs Sponsorship 2024 Programme, enabling better access to healthcare, education, and improved living conditions.

Comprehensive Orphan Sponsorship

The Widow Sponsorship Programme provided financial aid to 9 widows in Kassala, Gedaref, and Red Sea States, ensuring household stability for 63 dependents . These interventions were crucial in mitigating the financial burden on families devastated by conflict, displacement, and the collapse of local economies.

The cornerstone of our sponsorship effort was the Orphan Sponsorship 2024 Programme, which provided quarterly financial aid to 952 orphans across East Sudan. Each orphan received financial support, aimed at covering essentials such as food, clothing, healthcare, and education . This initiative directly impacted 6,664 individuals , including the families and guardians who take up caring responsibilities.

Psychosocial Support and Recreation

In Djibouti , we expanded our sponsorship work for the first time, beginning in June 2024 , by sponsoring 50 orphans from vulnerable refugee and host communities. This pilot programme was designed to ensure that these children received stable financial and educational support. It represented a critical step in broadening our sponsorship network across the Horn of Africa and addressing the needs of children beyond the main operations within Sudan.

Beyond financial aid, we recognised the importance of emotional and mental well-being for orphaned children. In August 2024, we organised a Recreational Day for 20 orphans and their mothers at Taka Family Park in Kassala. This event, featuring breakfast, games, and group activities offered a rare moment of joy and psychological relief for children traumatised by war and economic hardship.

Thanks to your support we helped

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The feedback from mothers and children was overwhelming: such initiatives, even when short and relatively limited in scope and frequency, have profound mental and social benefits. Moving forward, recreational and psychosocial activities are being integrated into annual orphan sponsorship plans to complement financial support with holistic care.

Key Achievements in 2024

transparency, trust, and accurate beneficiary Cash Assistance targeting. ~~United Nations SDG 1: No Poverty, SDG 2: Zero Infation adaptation:ation adaptation:~~ Periodic reviews and ~~Hunger, SDG 10: Reduced Inequalities~~ adjustments in cash stipends are necessary ~~Po~~

~~Infation adaptation:ation adaptation:~~ Periodic reviews and adjustments in cash stipends are necessary to maintain purchasing power.

In 2024, amid rising inflation, economic collapse, and the protracted humanitarian crisis in Sudan, our cash assistance interventions, implemented by our partner WeDCO, emerged as one of the most effective ways to provide immediate, dignified support to vulnerable families and orphans. Through the strategic implementation of the Zakat Maal initiatives in Kassala and surrounding rural areas, we were able to deliver life-changing assistance that reached over 1,600 vulnerable people, ensuring that their most basic needs such as food, clothing, education, and healthcare were met during times of heightened hardship.

Looking ahead, our sponsorship programmes will continue to expand coverage , focusing on more orphans left vulnerable by conflict, while integrating education sponsorships for those at risk of dropping out due to poverty. Plans are underway to incorporate

psychosocial programmes, skill-building

workshops, and recreational events to ensure children and families receive not only financial support but also the chance to improve their emotional and mental wellbeing.

~~The success of our 2024 programme Po~~ ~~highlights the transformative power of consistent sponsorships, which offer stability amid chaos and pave the way for future self-suffciency. With continued donor support, we aim to reach over 1,300 orphans and vulnerable individuals in 2025, ensuring no child or widow is left Po~~ ~~behind.~~

The Zakat Maal 2024 project, conducted during the Islamic holy month of Ramadan, targeted 200 of the most impoverished families in Kassala City and nearby villages. Each family head received direct financial assistance, enabling them to purchase food and essential items during the fasting month, when costs are often at their highest. This intervention reached 1,400 people indirectly, many of them children, providing not only financial relief but also restoring dignity and choice to households that had been forced to rely on borrowed food or skipped meals. The initiative also carried a spiritual significance for donors and refugees alike, as Zakat al-Maal fulfils an Islamic duty (and also the right of the needy recipient) that

Lessons Learned & Future Commitment

~~Flexibility is critical:~~ Mobile teams and alternative

payment systems ensured aid delivery even in hard-to-reach areas.

~~Child protection policies:~~ Robust safeguarding measures were enforced to ensure the safety and dignity of all sponsored children.

~~Community collaboration:~~ Engagement with local leaders and refugee committees strengthened

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strengthens solidarity between the wealthy and the underprivileged. Careful planning was essential to the project’s success; distribution points were selected for safety and accessibility, and additional staff were deployed to prevent overcrowding or unrest. The outcome was a seamless, dignified process that empowered families to enter Ramadan with renewed hope and confidence.

Building on this momentum, the Zakat Maal Al Amana Orphans project extended support in August 2024 to 47 vulnerable orphans (32 boys and 15 girls) living in Kassala, East Sudan and surrounding refugee camps. Funding enabled guardians to cover vital expenses, from school supplies to medical costs, and reduced the risks of malnutrition, child labour, or exploitation. By directly transferring cash, the project gave families the flexibility to prioritise their immediate requirements, ensuring the impact was both personal and practical. In total, 235 people, including siblings and caregivers , were assisted indirectly by this initiative, which was widely praised by community members for its ability to meet pressing needs in a timely and respectful manner.

while maintaining cultural and personal autonomy.

Overall, the cash assistance projects of 2024 provided direct financial aid to 200 families and 47 orphans , and thereby improved the living conditions of over 1,635 individuals . Beyond immediate relief, these programmes fostered empathy, strengthened community bonds, and reinforced the values of compassion and solidarity that are at the heart of Zakat. As we look toward 2025, the success of these initiatives highlights the need to scale up cash assistance programmes to multiple locations and countries, adapting to economic challenges and ensuring that the most vulnerable families continue to receive the support they need to survive and thrive.

Water

~~United Nations SDG 6: Clean Water and Sanitation, SDG 3: Good Health and Wellbeing, SDG 11: Sustainable Cities and Communities, SDG 13: Climate Action~~

In 2024, our water interventions played a crucial role in addressing the urgent needs of drought stricken rural communities and displaced populations across Djibouti and Sudan . Through both sustainable and emergency water solutions, we reached over 6,400 individuals , providing clean and safe drinking water that reduced health risks, improved quality of life, and restored dignity for those living in some of the region’s harshest conditions.

One of the major milestones of the year was the completion of the 10 Water Wells Project in Yupki District, Djibouti , which started in December 2023 and was completed in July 2024. These wells were constructed in

the drought-affected Dakhl Governorate, serving 1,928 people (222 families) and their livestock. Designed with long-term usability in mind, the wells were reinforced with durable exteriors and equipped with livestock basins to support both human and agricultural needs. The project involved extensive community engagement, ensuring that local knowledge guided site selection, which was critical for success in this challenging environment/

The road to success was not without obstacles. Remote locations and rugged terrain often required equipment to be transported by camels or carried manually. In some cases, initial drilling attempts failed to yield water, necessitating quick reassessment and relocation of drilling sites. Despite these difficulties, all 10 wells were completed, providing a stable water source that drastically reduced the time women and children spent walking long distances to fetch water, while also bolstering community resilience.

These interventions were not without

challenges. Inflation and currency devaluation threatened to erode the value of cash transfers, prompting swift action to release funds early and avoid delays. Security risks were another concern, particularly in volatile areas due to ongoing conflict, but careful selection of distribution sites and discreet envelope-based cash transfers ensured safety for both beneficiaries and staff. The programmes demonstrated that cash-based assistance is one of the most dignified and effective humanitarian approaches, empowering recipients to make their own purchasing decisions

Thanks to you, Zakat mal reached

Over 1,600 vulnerable people

Including 200 of the poorest families in East Sudan

Enabling them to get food, clothing, and access education and healthcare

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Annual Report & Financial Statements December 2024

In Kassala, East Sudan , our Clean Water Distribution Project for IDPs provided emergency relief to 650 displaced families (4,550 individuals) over a 15-day period in August 2024. With the aid of two 8,000-litre water tankers and 10 communal tanks, we ensured daily delivery of safe drinking water to IDP settlements. This intervention was critical in preventing outbreaks of waterborne diseases like cholera, which are common in overcrowded camps with limited hygiene facilities. Coordination with the Humanitarian Aid Commission (HAC) and other humanitarian actors allowed us to avoid duplication of services and ensure that the most vulnerable populations were prioritised.

The importance of emergency water provision was further underscored in August 2024 through our response at the Onion Factory IDP Host Facility in Kassala , where over 560 families (approximately 2,800 individuals) sought refuge after fleeing conflict within Sudan.

These families arrived with nothing; many had lost homes and possessions to looting and faced severe shortages of water, food, and shelter. Women and children were disproportionately affected, with mothers struggling to find safe water for their children in the scorching heat. Over 30 days, we delivered a consistent supply of clean drinking water to the Onion Factory facility, meeting both hydration and sanitation needs. This intervention not only alleviated the immediate suffering of families but also reduced the risk of waterborne diseases, improved hygiene, and restored dignity.

Osman Idris Bakri, representing an internally displaced household shared:

~~“Losing our homes was painful, but living in thirst and have no clean water at the time we needed was even worse. This intervention saved lives. Thank you.”~~

Combined, these projects have brought transformative change to communities in dire need. By ensuring reliable access to clean water, we have not only improved health outcomes but also reduced the burden on women and children, who often bear the responsibility of fetching water under unsafe and exhausting conditions.

Looking ahead, we aim to build on these achievements by expanding sustainable water systems , such as solar-powered wells and advanced water storage facilities, while maintaining our capacity for emergency water distribution during crises. The success of our 2024 water initiatives highlights that access to clean water is far more than a basic human need; it is a lifeline for survival, health, and dignity, especially for communities navigating the twin challenges of conflict and climate stress.

Thanks to you, our sustainable and emergency water solutions reached:

Including:

Osman Idris Bakri: A displaced person, recipient of emergency aid.

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Annual Report & Financial Statements December 2024

Zaid Ibn Khattab Masjid Sudan

Construction/Infrastructure

~~United Nations SDG 2: Zero Hunger, SDG 3: Good Health and Well-being, SDG 4: Quality Education, SDG 11: Sustainable Cities and Communities, SDG 13: Climate Action~~

In 2024, our construction initiatives in Sudan and Yemen marked significant progress toward building sustainable infrastructure that uplifts vulnerable communities. Using Ethar’s own teams and through our implementing partner WeDCO, over 126,000 individuals were served by these efforts, which aimed not only to meet urgent needs but also to leave a lasting impact in regions affected by conflict, displacement, and economic crisis.

A major highlight was the enhancement of Zaid Ibn Al-Khattab Masjid in Kassala, East Sudan , originally constructed by Ethar Relief in earlier years. In 2024, we completed an additional project to install air-conditioning systems , ensuring a comfortable and safe worship environment for 1,400 worshippers , including the elderly and children. This upgrade significantly improved attendance during Friday prayers, Ramadan, and community events, while also reducing heat-related health risks. By securing agreements in USD to avoid price fluctuations and planning logistics carefully, the project was delivered smoothly and on time.

In Yemen , 2024 marked the final phase of construction for Al-Khawkhah Hospital , a multi-year initiative designed to provide essential healthcare services to refugees, displaced families, and marginalised communities unable to afford treatments. With the completion of plumbing, sanitation, and tiling, the hospital is now fully operational , ready to serve over 110,000 people with diagnoses and treatments, medical examinations, and access to life-saving medications. Earlier phases of construction,

including the structural and foundational work, were successfully completed in previous years. Finalising this healthcare facility was a milestone achievement, ensuring a long-term solution to the severe health challenges faced by vulnerable populations in the Al-Khawkhah District.

In Sudan’s Gadaref region , we concluded Phase Two of the Um Gargour Bakery Project , with the potential to serve 14,000 individuals . This phase involved the installation of equipment, fittings, and fixtures to operationalise the bakery, which now produces affordable bread and provides free rations for the most vulnerable, including orphans, schoolchildren, and disabled individuals. By employing traditional firewood-based baking methods, we created a sustainable model despite the lack of electricity and high costs of alternative energy solutions. The Affordable Housing Project in Sudan addressed the pressing need for secure and dignified shelter, particularly

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among displaced families. We partnered with the American Relief Agency for the Horn of Africa (ARAHA) in building 10 houses , each with two rooms and a hall, accommodating 80 individuals who had previously been living in unsafe, makeshift conditions. These homes represented not just physical safety but also a foundation for rebuilding lives destroyed by war, fostering community stability and social inclusion.

Across all these initiatives, challenges such as volatile market prices, transportation hurdles, and scarcity of imported materials were addressed through contingency budgets, local procurement strategies, and close coordination with community leaders. These approaches ensured timely completion and maintained high project standards despite the volatile context.

From mosques that foster spiritual unity to hospitals, bakeries, and homes that sustain daily needs , the construction programme in 2024 focused on building not just infrastructure but also hope, resilience, and dignity . With the Al-Khawkhah Hospital now operational, and other facilities like Zaid Ibn Al-Khattab Masjid and the Um Gargour Bakery thriving , Ethar’s vision of creating sustainable community assets is becoming a reality.

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Small-scale but critical interventions also formed part of our construction portfolio. The Hut Construction Project in Kassala, for example, built a safe hut for a vulnerable refugee family caring for a sick child named Khalid. Alongside the hut, we provided bedding, food, and medical assistance, addressing both immediate and long-term needs. Though it directly impacted just three individuals , the project symbolised compassion and rapid response at a time of acute hardship.

Sustainable infrastructure uplifted vulnerable communities in 2024:

Similarly, the Shaheeda Jabeen Maintenance Project enhanced safety and learning conditions for 264 students and teachers at a Kassala school. Through drainage installation, canopy repairs, tiling, and improved lighting, the facility was transformed into a cleaner, safer, and more conducive learning environment. Es mee | ST | nl

Livelihoods & Women Empowerment

~~United Nations SDG 1: No Poverty, SDG 5: Gender Equality, SDG 8: Decent Work and Economic Growth, SDG 10: Reduced Inequalities~~

In 2024, our women-focused livelihood initiatives in Djibouti played a pivotal role in uplifting vulnerable families by equipping women and girls with income-generating skills. The Women’s Centre Sewing and Embroidery Programme in Bulbala and Bakadouz districts graduated 30 women and girls , each of whom completed six months of intensive training in sewing, embroidery, and handicrafts. These districts, home to over 100,000 people, are

marked by high poverty and limited employment opportunities, making the programme a critical intervention for economic empowerment and resilience.

The graduation ceremony, held on 29 May 2024, celebrated not only the achievements of the participants but also their transformation into self-reliant individuals capable of contributing to their households and communities. To support their journey into the labour market, each graduate received a sewing machine and a certificate of qualification , enabling them to start smallscale businesses or seek employment in tailoring and craft sectors. This initiative directly improved the financial stability of 30 families, alleviating poverty and reducing dependency on humanitarian aid.

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Graduation Ceremony
The Women’s Centre Sewing and Embroidery Programme
in Bulbala and Bakadouz districts: Djibouti
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Despite the success of the programme, demand for training far exceeded capacity , with many women from poor families unable to enrol due to limited project resources. The overwhelming response highlighted the urgent need for scaling up such programmes. Community members repeatedly emphasised the positive impact of these skills not only on financial independence but also on restoring dignity and fostering solidarity among women.

Building on this year’s achievements, we plan to expand our women-focused programmes in 2025 across the countries in which we operate , aiming to reach more marginalised people and diversify our interventions. For example, reaching women and girls to provide training on essential health practices, sanitation, and disease prevention to enhance overall well-being.

With sustained donor support and partnerships, we envision creating a

comprehensive platform for women’s empowerment , transforming skills into sustainable livelihoods and strengthening the economic resilience of entire communities.

Thanks to you...

The Women’s Centre Sewing and Embroidery Programme in Bulbala and Bakadouz districts of Djibouti graduated 30 women and girls , directly improving the financial stability of 30 families .

Non Food Items

~~United Nations SDG 1: No Poverty, SDG 3: Good Health and Well-being, SDG 10: Reduced Inequalities~~

In March 2024, we ran an intervention of distributing clothes in the Yubki District of Djibouti, targeting women and children from very poor backgrounds who lacked basic clothing. The project provided 300 clothing items to 150 vulnerable people , ensuring protection from cold weather and preserving their dignity. In areas where over 70% of families live below the poverty line and face high unemployment, access to even the simplest necessities like proper clothing is often unattainable. This initiative addressed that gap by delivering timely assistance to those most in need.

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Annual Report & Financial Statements December 2024

Thanks to you,

The project’s activities included careful identification of clothing recipients in cooperation with local community committees, procurement of clothing items , and organised distribution events . The distribution day brought visible joy and relief to families, many of whom had struggled with inadequate clothing. Beyond physical protection, the initiative fostered community solidarity , strengthening trust between local organisations, field teams, and the communities we serve.

One particularly moving story is that of Umm Fatima , a 37-year-old widow and mother of four. Before the intervention, she relied on sporadic seasonal donations, often unable to provide warm clothing for her children. During the distribution, Umm Fatima and her children received full sets of clothing, which she described as a turning point.

~~“My children had no proper clothes for years, not for festivals, not even for normal days. I couldn’t afford to buy them even the most basic garments. Getting clothes for~~

~~myself and my kids through your support is a true happiness. Now, they have something to wear, and we feel happy and thankful.”~~

Field follow-ups by our teams later noted the positive impact on her children’s emotional well-being, as well as her renewed confidence as a provider.

Challenges such as poor infrastructure, difficult access to remote areas , and the gap between actual needs and available

donations were addressed through mobile field teams, pre-sorting of clothes by size, type and gender suitability , and proactive coordination with local volunteers.

The success of this project highlights the need for continuous NFI interventions . Next year, we plan to expand our efforts by focusing on the most vulnerable groups , particularly widows, children, and displaced families, to ensure their basic needs are met.

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Annual Report & Financial Statements December 2024

Workshops, Evaluations, and Strategic Planning

~~United Nations SDG 17: Partnerships for the Goals, SDG 5: Gender Equality, SDG 10: Reduced Inequalities~~

In November 2024, Ethar Relief organised a series of Projects Assessment and Reflection Workshops in Sudan and Djibouti to critically evaluate its 2024 interventions and shape its future direction. These workshops were pivotal in gathering feedback from field staff, community leaders, orphan carers, teachers, refugee representatives, and government officials to ensure that Ethar Relief’s programming remains responsive and impactful.

In Kassala City, Sudan , a two-day workshop convened 35 participants , including 5 field staff and 16 teachers and representatives of PTA (Parent-Teacher Association), and 14 members of the community (leaders, orphan carers, and

refugee representatives) . The discussions

highlighted operational challenges such as logistical barriers, inflation, and the growing demands caused by mass displacement fueled by conflicts. The workshop achieved its objectives by generating actionable recommendations, enhancing collaboration between host and refugee communities, and strengthening staff understanding of project outcomes across key sectors such as Education, Food Aid, Sponsorship, Water, and Cash Assistance.

In Djibouti , a similar workshop held in Bulbala gathered 32 participants , including 22 refugee representatives and 10 government officials . The event focused on evaluating ongoing programmes and exploring innovative strategies to improve humanitarian interventions. Stakeholders emphasised the importance of expanding women-focused livelihood initiatives, increasing vocational training opportunities, and improving access to clean water and education for rural and displaced communities.

This comprehensive evaluation process directly

informed Ethar’s new 5-Year Strategic Plan (2025–2030) , which has been shaped by the insights, reflections, and recommendations of people we serve and other community stakeholders. By integrating local perspectives, Ethar aims to build programmes

that are more inclusive, sustainable,

and aligned with the real needs of the communities we serve through the inclusion of their voices and, wherever possible, cocreation of solutions alongside them .

Looking ahead, Ethar Relief used the lessons from these workshops to expand participatory planning , with a stronger emphasis on

women’s empowerment, vocational

training , and health and hygiene awareness campaigns . These initiatives will not only address immediate needs but also build long-term resilience and self-reliance among vulnerable populations.

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Fundraising and Engagement in 2024

Strategic Evolution

Building on significant transitions the previous year, Ethar’s fundraising and engagement efforts in 2024 were defined by a strategic evolution, adapting our approach to foster greater efficiency and long-term sustainability. This year marked a pivotal shift in how we connected with our invaluable supporters and communities, ensuring our mission continued to resonate deeply amidst evolving global dynamics.

Recognising the imperative for a refreshed and more sustainable fundraising model, 2024 saw a deliberate pivot from a primary reliance on physical events towards a robust focus on digital content creation and the acquisition of long-term donors through targeted online campaigns. This strategic realignment was informed by internal departmental changes, making it more pertinent to allocate resources digitally, thereby tapping into a more efficient and sustainable pathway for fund generation.

A key development within the year was the departure of our Head of Fundraising. Rather than seeking an immediate replacement, we embraced an opportunity for greater synergy by integrating the fundraising and marketing departments during this year. This strategic merger for 2024 aimed to streamline operations, enhance cross-departmental collaboration, and alleviate pressure on our dedicated, compact team, fostering a more cohesive and impactful approach to outreach and resource mobilisation.

While our overarching strategy shifted towards digital engagement, Ethar Relief maintained a selective presence at physical events, primarily for outreach and awareness. Notable among these were the impactful Quran Tour across multiple venues nationwide and the Sudan

Cultural Event held in London to a full theatre audience. Both served as vital platforms to engage diverse audiences and deepen understanding of the challenges faced by East African refugees. These events were carefully designed to complement our existing digital marketing and fundraising strategies, reinforcing our grassroots ethos and extending our reach within communities.

Our dedicated volunteers remained the bedrock of our operations, their unwavering commitment and innovative spirit continuing to drive our campaigns forward. While the methods of engagement evolved with our digital focus, their crucial role in amplifying our message and mobilising support remained paramount. We continued to build on the solid foundations of community engagement laid in previous years, leveraging insights to tailor our initiatives effectively and respond to the unique needs and aspirations of those we serve. The robust implementation of digital platforms, which began to truly flourish the previous year, was significantly expanded in 2024. We leveraged social media, compelling digital content, and refined online donation channels to broaden our reach and cultivate a vibrant global community of supporters. The enhanced digital infrastructure not only streamlined donation processes but also empowered volunteers to connect and advocate within their networks, fostering a profound sense of connection and collective effort within the Ethar Family.

As we navigated 2024, the humanitarian landscape remained complex. The ongoing escalation of the Sudan conflict continued to exert immense pressure on an already stretched regional situation in East Africa, demanding our sustained attention and advocacy. Furthermore,

other global conflicts continued to present challenges, often diverting international focus and necessitating a dynamic and diversified approach to our fundraising efforts to maintain vital support for refugees. Despite these multifaceted challenges, including currency fluctuations and the persistent risk of donor fatigue, our commitment to supporting those in need remained resolute. Our refined digital strategy proved instrumental in adapting to these complexities, enabling us to sustain and maximise our impact despite the relatively limited human and financial resources we were able to call upon.

In conclusion, 2024 was a year of strategic adaptation and innovation for Ethar’s fundraising and engagement. Through a focused shift to digital strategies, integrated departmental efforts, and targeted outreach, we have cultivated a more sustainable and resilient framework for supporting East African refugees. We remain steadfast in our mission to bring dignity, help, and assistance to those most vulnerable, driven by the collective strength and unwavering generosity of the entire Ethar Family, as we continue to strive for a brighter future for all.

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Annual Report & Financial Statements December 2024

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 Secretary Ms anyR a ule K Treasurer

Key management

Interim Chief Executive Officer Director of Finance & Corporate Services

Saeed Abdelrahman Owais Ahmed

Bankers

HSBC UK Bank Plc

1 Centenary Square

Birmingham

B1 1HQ

United Kingdom

Solicitors

Mishcon de Reya LLP

Africa House

70 Kingsway

London WC2B 6AH

Auditor

Sayer Vincent LLP Statutory Auditor

110 Golden Lane

LONDON

EC1Y 0TG

Financial Review

We set out Ethar’s financial performance in 2024 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

Income

Ethar receives income primarily from two sources:

Donations and other fundraising activities through the generous support of our donors Grants from other organisations

Total income in 2024 across both channels fell markedly to £1.21m from £1.54m received in 2023. Within this total, income from donations and other fundraising activities declined from 2023’s figure of £1.22m to £1.07m while grants received dropped to £0.14m from £0.32m received in the previous year. A list of grants received is detailed in Note 3 of the Financial Statements, where it can be seen that the number of grants as well as their total value declined in 2024.

The proportion of unrestricted donations compared to restricted donations continued to fall; amounting to 35% in 2024 down from 2023’s figure of 40%.

Ongoing and deepening crises in other parts of the world overshadowed the grave situation in our areas of operation and reduced our ability to raise money.

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

Total expenditure in 2024 increased slightly to £1.54m (2023: £1.41m), the slight decrease in fundraising costs were more than made up by the increase in programme spend from £0.79m in 2023 to £0.94m in 2024. This increase in programme expenditure reflects the demand for our programmes due to the deteriorating humanitarian situation in our areas of operation.

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 2024 decreased to £0.59m, compared to £0.62m in 2023, in an effort to re-align our costs with the reduced income.

Financial Results and Closing Reserves

Ethar generated a deficit of £0.32m for 2024 (2023: surplus of £0.13m). 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.

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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 2024 were £0.18m (2023: £0.29m) including Free Reserves of £0.11m (2023: £0.29m) and its Restricted Reserves as at 31st December 2024 were £0.42m (2023: £0.66m). The Unrestricted Reserves of £0.18m represents just above 3 months of operational budget; whilst our policy target is to hold 3 months’ worth. The Trustees consider that the Charity holds sufficient reserves to weather any unforseen 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 continues to develop and revise its reserves, budget calculations and consider financial impacts. In 2024 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. In this assessment they have considered the risks that are known at the date of this report, including the current economic climate.

The key risks of the financial model 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 and partners and has also bolstered the fundraising department.

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, displaced and marginalised people 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:

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Annual Report & Financial Statements December 2024

Risks / uncertainties

Risks / uncertainties

Current and planned mitigation activities

Current and planned mitigation activities

Sudan Conflict

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

Inherent risks are associated with operating in some of the most volatile regions of the world. These challenges encompass a spectrum of concerns including political instability, sanctions, banking challenges, war and conflict among other complex circumstances.

These factors exert significant pressures on our field offices responsible for delivering our humanitarian and developmental work and as a result they pose a risk to the meeting of project deadlines and lead to the potential for project delays.

Loss of donor confidence, loss of donor support, negative impact on our relationships and reputation.

• Strengthen partnerships with local organisations and INGOs who have a deep understanding of the local context.

• 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

• Continue to develop a legacy projects strategy and allocate resources strategically to ensure that legacy projects progress smoothly.

• Develop a targeted communication strategy to donors to keep them informed and remain transparent. • Promote donor awareness and education: engage donors in understanding the challenges and risks associated with operating in volatile regions. Regularly update donors on the status of projects, including any delays or disruptions, and provide them with realistic expectations.

• Embed leadership transitions and team development in both the UK and field offices to bring about positive transformation, strengthening and revitalising our programmes function and ensuring a smooth closure of legacy projects. • Develop and implement a complaints process and procedure.

• Ethar, as part of its financial resilience approach, maintains and works closely with key financial services partners and implementing partners to mitigate the complexities of the economic environment, the impact of conflict and the challenges in the banking sector regarding the transfer of funds.

Financial Risks

Throughout 2024 the economic environment both in the UK and internationally remained challenging. Factors such as a cost-of-living crisis, inflation and the impact of conflicts on • income have posed significant challenges to Ethar.

Robust systems and processes are maintained with regular reporting to maintain oversight of the financial health and the agility to respond to a highly complex and changing external environment.

The specific issue of inflation in Sudan has intensified this pressure and heightened the need for our assistance.

Cybersecurity Risks

Governance

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Charity’s Purpose & Charitable Objects

Activities

Ethar’s official charitable activities as registered with the UK Charity Commission include:

  1. Providing emergency relief and development programmes to Eritrean refugees in particular, and to other marginalised communities across the Horn of Africa and Yemen.

  2. Providing services and financial support to victims of natural and other kinds of humanitarian disaster.

  3. Focusing our projects on:

  4. a. Humanitarian emergency relief

  5. b. Water, sanitation and hygiene

  6. c. Food & nutrition security

  7. d. Healthcare & wellbeing

  8. e. Education & Training

  9. f. Child welfare (including care for orphans)

  10. g. Prevention or relief of poverty

  11. 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:-

  1. 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;

  2. To promote and advance the education (including social and physical training) of

people in such ways as the charity’s trustees think fit;

  1. 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;

  2. The relief of sickness and the preservation of health among people;

  3. 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.

  4. 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:

  1. To relieve poverty by providing funding overseas for appropriate projects and providing refugees in the UK with advice, counselling, representation, and other relevant services.

  2. To advance education and training, including research for the public benefit into developing countries and to publish the results; and

  3. To relieve sickness and preserve and protect good health.

Where we operated in 2023

==> picture [244 x 218] intentionally omitted <==

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 and Director of Finance and Corporate services.

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 2024, the Board of Trustees continued to evolve and looked to recruit trustee roles which could introduce specific expertise from a variety of relevant sectors, in order to continue operating effective sub-committees 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.

Sub-committees helped the Board and the organisation 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.

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Annual Report & Financial Statements December 2024

Internal Controls

The Board has continued improving, strengthening and ratifying internal controls to enable and reinforce efficiency and effectiveness across finance, programmes, fundraising and other processes. 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:

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 27th October 2024 and signed on its behalf by:

Mr Abdulkadir Naib

Chairman of the Board

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

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Annual Report & Financial Statements December 2024

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 2024 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:

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 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.

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 Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

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.

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 using the going concern basis of 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.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance

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.

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:

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Annual Report & Financial Statements December 2024

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 30[th ] October 2025

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

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

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55

Annual Report & Financial Statements December 2024

Ethar Relief. 2024 Annual Report and Financial Statements Statement of Financial Activities for the year ended 2024

Financial Statements

ETHAR RELIEF

Statement of Financial Activities for The Year Ended December 31 2024

(incorporating Income and Expenditure Account)

(incorporating Income and Expenditure Account)
Note
Income from
Donations and legacies
2
Grants
3
Total Income
Expenditure on
Raising funds
5
Charitable activities
6
Total resources expended
Net incoming/(outgoing) resources for the year
Other recognised gains and losses
Transfers between funds
Net movement in funds
Total funds brought forward
Total funds carried forward
15		 202 4 2023
Unrestricted funds Restricted funds Endowment funds Total funds Total funds
£ £ £ £ £
375,224
21,489
396,713
342,604
18,146
360,750
35,963
(11,805)
(140,062)
(115,904)
298,859
182,955		 696,891
119,509
816,400
250,112
926,701
1,176,813
(360,413)
(9,150)
140,062
(229,501)
659,226
429,725		 -
-
-
-
-
-
-
-
-
-
549
549		 1,072,115
140,998		 1,220,862
322,492
1,213,113 1,543,354
592,716
944,847		 619,932
792,853
1,537,563 1,412,785
(324,450)
(20,955)
-
(345,405)
958,634		 130,569
(4,100)
-
126,469
832,164
613,229 958,634

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.

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57

Annual Report & Financial Statements December 2024

Ethar Relief. 2024 Annual Report and Financial Statements

Charity Balance Sheet as at 31st December 2024

Note
Fixed assets
Tangible assets
11
Total fixed assets
Current assets:
Debtors
12
Cash at bank and in hand
Total current assets
Creditors and accruals:
Amounts falling due within one year
13
Total current liabilities
Net current assets
Creditors:
Amount falling due after more than one year
Total long term liability
Net assets
The funds of the Charity
Unrestricted funds
General funds
15
Designated funds - Zakat funds
Restricted funds
15
Endowment funds
15
Total funds		 2024 2023
£ £
4,417
4,417
150,889
938,924
1,089,813
171,130
171,130
918,683
309,871
309,871
613,229
112,604
70,351
182,955
429,725
549
613,229		 9,080
9,080
308,273
1,119,076
1,427,350
477,796
477,796
949,553
-
-
958,634
190,413
108,446
298,859
659,226
549
958,634

Ethar Relief 2024 Annual Report and Financial Statements

Statement of Cashflows for the year ended 31 December 2024

Cash flows from operating activities:
Cash generated from operations
Net cash (used in)/provided by operating activities
Cash flows from investing activities:
Purchase of tangible fixed assets
Net cash provided by (used in) investing activities
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period
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)
Adjustments for:
Depreciation charge
Increase in debtors
Increase/(decrease) in creditors		 2024 2023
£ £
(178,189) 67,954
(178,189)
(1,963)		 67,954
(1,583)
(1,963)
(180,152)
1,119,076		 (1,583)
66,371
1,052,705
938,924
(345,405)
6,626
157,385
3,205		 1,119,076
126,469
7,147
91,127
(156,789)
(178,189) 67,954

Approved by the Board and authorised for issue on xx and signed on their behalf by:

Chair Mr. Abdulkadir Naib Date 27/10/2025 1169308 Registered Charity No:

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

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Annual Report & Financial Statements December 2024

Ethar Relief 2024 Annual Report and Financial Statements NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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:

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 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.

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.

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.

Ethar Relief 2024 Annual Report and Financial Statements NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Cost Allocation

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 income generated and the reasonable amount of time spent on each project.

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.

Tangible fixed assets

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

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.

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.

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.

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Annual Report & Financial Statements December 2024

Ethar Relief 2024 Annual Report and Financial Statements NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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 and provisions are normally recognised at their settlement amount after allowing for any trade

Funds Accounting

Funds held by the charity are:

Restricted funds - these are funds which are 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 trustees.

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.

2 Income from Donations and Legacies
General
Appeals and Donations
Total Donations and Legacies
3 Income from Grants
Canadian Eritrean Youth Development
Ethar Australia
Ethar Sweden
Global Aid Trust
International Waqf And Relief Foundation
Mercy Mission UK
Mercy Mission Malaysia
RefuCare
We Help Foundation
Total Income from Charitable Activities
4 Income from Investments
Interest Receivable
Total Income from Donations and Legacies
5 Expenditure on Raising Funds
Fundraising and marketing costs
Support costs allocated
Total
6 Charitable Activities
Education and Skill Training
Food Security
Health Care and Wellbeing
Sustainable Environment and Livelihood
Water and Sanitation
Welfare and Sponsorship
General Funds (Non Zakat)
General Funds (Zakat)
7 Grants to Partner Organisations
Djibouti Projects
Sanabil Al-Khayr Association
Sudan Projects
Welfare and Development Charity Organization (WeDCO)
UK Projects
London School of Economics
Islamic Relief Worldwide
United States of America
Araha
Total Grants
Grants are payable to partners for restricted projects. At the year end there w
8 Analysis of support costs
Charitable Activities
Education and Skill Training
Food security
Health care and wellbeing
Sustainable environment and livelihood
Water and sanitation
Welfare and sponsorship
General Funds (Non Zakat)
General Fund (Zakat)
Raising funds
Total
NOTES		 Unrestricted Funds
TO THE FINANCIAL STATEMENT
Ethar Relief 2024 Annual		 Restricted Funds
S FOR THE YEAR ENDED 31 D
Report and Financial Statem		 Endownments
ECEMBER 2024
ents		 Total funds Total funds
2023
£
1,220,862
1,220,862
54,406
50,912
92,841
(1,200)
(3,010)
6,309
(3,152)
3,386
122,000
322,492
-
1,543,354
Total
2023
£
279,424
297,858
26,312
666
41,517
45,434
85,919
15,723
792,853
hair (£41,227) which are inclu
Total
2024
£
3,682
20,796
271
282
2,529
12,774
13,261
-
53,595
87,724
141,319		 ded in the creditors balance at year end).
Total
2023
£
3,036
6,358
1,612
100
595
4,247
4,340
6,002
26,291
65,825
92,116
2024 2024 2024 2024
£ £ £ £
375,224 696,891 - 1,072,115
375,224 696,891 - 1,072,115
-
-
17,085
-
-
4,404
-
-
-		 -
-
102,287
-
-
9,294
-
7,928
-		 -
-
-
-
-
-
-
-
-		 -
-
119,372
-
-
13,698
-
7,928
-
21,489 119,509 - 140,998
- - - -
396,713 816,400 - 1,213,113
Support Costs Allocated
Total
2024 2023
£ £
504,993
87,723		 554,107
65,825
592,716 619,932
Grants Payable Programmes Direct Cost

2024
2024
2024
2024
£ £ £ £
56,156
334,133
42,022
6,468
20,725
189,560
-
4,885		 21,664
122,348
1,591
1,665
14,882
75,152
-
-		 3,682
20,796
270
283
2,529
12,774
13,261
-		 81,502
477,277
43,883
8,416
38,136
277,486
13,261
4,885
653,949 237,303 53,596 944,846
nding to WeDCO (£427
Finance		 054) and to Sanabil K
GRC
2024 2023
£ £
306,139
345,810
-
-
2,000		 116,472
417,202
14,626
35,421
10,075
653,949 593,796
ere (2024: there were 2 paymen
HR		 ts totalling £468281 outsta
IT
2024 2024 2024 2024
£ £ £ £
343
1,936
25
26
235
1,189
1,234
-		 513
2,899
38
39
353
1,781
1,849
-		 1,722
9,727
127
132
1,183
5,975
6,203
-		 1,104
6,234
81
85
758
3,829
3,975
-
4,989 7,471 25,068 16,067
8,166 12,229 41,031 26,298
13,155 19,700 66,099 42,364

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.

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63

Annual Report & Financial Statements December 2024

Ethar Relief 2024 Annual Report and Financial Statements

9

There were no trustee expenses paid in the year ended 31 December 2023 nor for the period ended 31 December 2024. 10 EMPLOYEES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

TRUSTEES' REMUNERATION AND BENEFITS

Ethar Relief 2024 Annual Report and Financial Statements

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

11 TANGIBLE FIXED ASSETS

Neither the trustees nor any persons connected with them have received any remuneration during the current or preceding year.

Trustees' Expenses

EMPLOYEES
Staff Costs
Wages and Salaries
UK Contracted Staff
Programmes
Fundraising/Marketing
Finance, Governance and Admin
Social Security Costs
Programmes
Fundraising/Marketing
Finance, Governance and Admin
Pension Costs
Programmes
Fundraising/Marketing
Finance, Governance and Admin		 2024 2023
£ £
76,613
139,282
72,194
288,089
6,081
11,499
5,178
22,758
1,819
3,384
899
6,102		 61,096
191,610
109,265
361,971
3,354
12,953
6,867
23,174
1,487
3,672
891
6,050

The key management of the CIO comprise of the Chief Executive, COO, Director of Finance, Head of Finance, Head of Programmes, Head of Marketing. The total employee benefits paid to these individuals (including employer's pension and national insurance) was £182,404 (2023: £264,154).

There were no employees with salaries higher than £60,000 in the year ended 31 December 2023 nor for the period ended 31 December 2024.

The average number of employees during the year analysed by function were:

Overseas Contracted staff
UK Staff
Programmes Support
Fundraising and Marketing
Management and Administration of the Charity
The average monthly number of employees during the year was as follows
Full Time staff
Programmes Support
Fundraising and Marketing
Management and Administration of the charity
Total Full Time Staff
Part Time Staff
Programmes Support
Fundraising and Marketing
Management and Administration of the Charity
Total Part Time Staff
Total		 2024 2023
No: No:
3
4
3
10
2
3
0
5
1
1
3
5
10		 2
7
4
13
1
3
1
5
1
3
4
8
13
Cost
Additions
At 31 December 2024
Depreciation
At 1 January 2024
Charge for year
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023
12 Debtors
Trade debtors
Other debtors
Prepayments
13 Creditors: Amounts falling due within one year
Deferred income
Other creditors and accruals
Grant obligations
14 Creditors: Amount falling due after more than one year
Grant obligations
As at 1 January
New grant obligations
Grants paid to partners in settlement and obligations year end
As at 31 December		 Leasehold Improvements Computer Equipment Office Equipment
£ £ £
4,952
-		 30,448

1,224		 16,647
739
17,386
14,350
1,043
15,393
1,993
2,297
4,952 31,672
4,264
660		 24,352
4,923
4,924 29,275
27 2,397
687 6,096
2024 2023
£ £
111,599
6,286
33,004		 274,050
9,118
25,106
150,889 308,273
2024 2023
£ £
1,250
11,469
158,411		 -
13,272
464,524
171,130 477,796
2024 2023
£ £
309,871 -
309,871 -
464,524
653,949
(960,062)		 524,805
464,524
(524,805)
158,411 464,524

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Annual Report & Financial Statements December 2024
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14 Movement in Funds
At 1 January 2024
Income
Expenditure
Transfer between fundsAt 31 December 2024
£
£
£
£
£
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Ethar Relief 2024 Annual Report and Financial Statements
~~as~~		 Movement in Funds
At 1 January 2024
Income
Expenditure
Transfer between fundsAt 31 December 2024
£
£
£
£
£
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Ethar Relief 2024 Annual Report and Financial Statements
~~as~~		 Movement in Funds
At 1 January 2024
Income
Expenditure
Transfer between fundsAt 31 December 2024
£
£
£
£
£
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Ethar Relief 2024 Annual Report and Financial Statements
~~as~~		 Movement in Funds
At 1 January 2024
Income
Expenditure
Transfer between fundsAt 31 December 2024
£
£
£
£
£
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Ethar Relief 2024 Annual Report and Financial Statements
~~as~~		 Movement in Funds
At 1 January 2024
Income
Expenditure
Transfer between fundsAt 31 December 2024
£
£
£
£
£
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Ethar Relief 2024 Annual Report and Financial Statements
~~as~~
Education and skill training - 72,271
(99,366)		 27,095
-
Food security 69,671 418,570
(601,208)		 112,967
-
Health care and wellbeing 78,483 5,222
(45,800)		 -
37,905
Sustainable environment and livelihoo
6,028		 5,727
(10,420)		 -
1,335
Water and sanitation 314,545 50,536
(54,758)		 -
310,323
Welfare and sponsorship 190,498 254,925
(365,260)		 -
80,163
Total Movement in Funds 659,226 807,251
(1,176,812)		 140,062
429,726
~~TT~~
General funds 190,413 190,413
262,569
(340,378)		 -
112,604
Designated funds - zakat funds
Movement in unrestricted funds		 108,446
298,859
~~TT~~		 446
122,339
(20,372)
384,908
(360,750)		 (140,062)
70,351
(140,062)
182,955
~~a~~
Endowment funds
Total movement on reserves		 549
958,634		 549
-
-
-
549
1,192,159
(1,537,562)
-
613,230
~~ee~~
Total movement on reserves 958,634 1,192,159 (1,537,562) - 613,230
~~a~~
Comparatives for movement in funds
Movement in funds
At 1 January 2023
Income
Expenditure
Transfer between funds
At 31 December 2023
£
£
£
£
£
~~a~~
Education and skill training - 210,464 (305,817) 95,354 (0)
Food security - 445,417 (354,540) (21,206) 69,671
Health care and wellbeing 15,221 108,849 (40,330) (5,258) 78,483
Sustainable environment and livelihoo - 7,889 (1,535) (326) 6,028
Water and sanitation 323,024 40,148 (46,687) (1,939) 314,545
Welfare and sponsorship - 286,704 (82,357) (13,849) 190,498
Total Movement in Funds 338,245 1,099,472 (831,266) 52,775 659,226
General funds 417,163 271,538 (550,767) 52,479 190,413
Designated funds - zakat funds 76,207 168,244 (30,752) (105,254) 108,445
Movement in unrestricted funds 493,370 439,782 (581,519) (52,775) 298,859
Endowment funds 549 - - - 549
Total movement on reserves 832,164 1,539,254 (1,412,785) - 958,633

Net assets analysis

15

Net assets analysis
2024
Unrestricted Funds Restricted Fund Endowment Fund Total Funds
Funds balances as at 31 December 2 £ £ £ £
Fixed Assets 4,417 - - 4,417
Current assets 190,006 899,258 549 1,089,813
Current liabilities (11,469) (159,661) - (171,129)
182,954 739,597 549 923,101
2023
Unrestricted Funds Restricted Fund Endowment Fund Total Funds
Funds balances as at 31 December 2 £ £ £ £
Fixed Assets 9,080 - - 9,080
Current assets 303,051 1,123,750 549 1,427,349
Current liabilities (13,272) (464,524) - (477,796)
298,859 659,226 549 958,633
**16 ** Constitution

The charity transitioned from a Trust to a Charitable Incorporated Organisation (CIO) in October 2021 (CIO Charity number: 1169308). All assets and liabilities have been transferred to the the CIO.

17 Commitments: Operating leasees

As at 31 December 2024 the charity has the following commitments under non-cancellable operating leases

Equipment Property Total Total
2024 2023
£ £ £ £
In less than one year - 27,600 27,600 27,600
Between one and five years - 82,100 82,100 27,600
Later than five years - - - -
- 109,700 109,700 55,200

18 Related Party transacations

Ethar Relief did not pay consultancy/management services to companies/persons connected to the trustees / senior management team in 2024 (2023: £Nil).

19 Pension Costs

As at 31 December 2024 the charity operated one defined contribution scheme, provided by The National Employment Saving Trust (NEST). The charity paid contributions at a rate of 8% of employee salaries during the period.

The pension cost included in the Statement of Financial Activities was £11,142 (2023: £12,204).

20 Legacies

There were no legacies during the period 2024 (2023: £Nil).

21 Capital Commitments

There were no capital commitments outstanding as at 31 December 2024 (2023: £Nil).

66

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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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