**Charity Registration No. 1170486** 


**SEVEN SPIKES RELIEF FOUNDATION (Charitable Incorporated Organisation)** 

## **ANNUAL REPORT AND AUDITED FINANCIAL STATEMENTS** 

**FOR THE YEAR ENDED 31 DECEMBER 2024** 



## **SEVEN SPIKES RELIEF FOUNDATION** 

## **LEGAL AND ADMINISTRATIVE INFORMATION** 

**Trustees** Mr Abdul Gaffar Khatri Dr Al-Rehan Dhanji Mr Bozlur Rahman Mr Faizal Lalloo Mr Talhet Anwar Dr. Razwan Siddique **Chairperson** Mr Talhet Anwar **Chief executive officer** Dr Mahmoud Ibrahim **Charity number** 1170486 **Principal address** 159 High Road South Woodford London E18 2PA **Auditors** Walden Way & Company Ltd Unit A3, Gateway Tower 32 Western Gateway London E16 1YL **Bankers** Lloyds Bank Plc Co-Operative Bank 



## **SEVEN SPIKES RELIEF FOUNDATION** 

## **CONTENTS** 


**----- Start of picture text -----**<br>
Page<br>Trustees' report 4 - 8<br>Independent auditor's report  9-11<br>Statement of financial activities           12<br>Balance sheet                                                                                                13<br>Cash flow statement                                                                        14<br>Notes to the financial statements                                                                15 - 23<br>**----- End of picture text -----**<br>




## **SEVEN SPIKES RELIEF FOUNDATION** 

## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_ 

The Trustees present their report and financial statements for the year ended 31 December 2024. 

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with Seven Spikes Relief Foundation’s governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019) 

## **Objectives and activities** 

Seven Spikes Relief Foundation was established as a charity for the public benefit to promote the education, general charitable purposes, relief of those in (age, disability, ill-health, financial or other disadvantage) and prevention or relief of poverty of the people in the underdeveloped regions in such a way as charity trustees think fit including by: 

- Providing help and relief to people under abject poverty in destitute areas in third world countries, 

- Sponsoring and financially supporting orphans and widows having no or insufficient income, 

- Providing cost of essential medical help for urgent cases that cannot afford medical expenses, 

- Funding income-generating projects to help the needy earn their living, 

- Supplying basic goods (food, clothes, essentials etc.) for those in dire need, 

- Providing educational help and services for children and individuals for free or at subsidized prices. 

- Establishing educational and health centers of charitable nature in disasters afflicted areas and underdeveloped communities. 

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities Seven Spikes Relief Foundation should undertake. 

Our strategy for the achievement of these objects is to identify areas where emergency or priority aid is required the most and then to establish projects that will help meet those needs. We then fundraise such projects and establish them on the ground through field partners and with the help of our own local volunteers and workers. We assist and monitor project delivery and success throughout the period assessing the level of need to ensure the beneficiaries are receiving the aid which is relevant and impactful and donor funds are being used ethically to maximum effect. 

## **Use of Volunteers** 

The Charity is grateful for the unstinting work of its volunteers who are involved in the service provision and fundraising activities. The trustees provide their services voluntarily and without remuneration to promote Seven Spikes Relief Foundation’s activities in the UK and abroad. The trustees would like to acknowledge the tremendous efforts of the volunteers and many supporters of the charity for their continuous support in helping Seven Spikes Relief Foundation to achieve its objectives. 

## **Financial Review** 

During the period ended 31 December 2024, Seven Spikes Relief Foundation generated incoming resources of £1,711,251 and expenses of £1,587,007. The year 2024 has been a period of substantial growth. Thanks to the generous contribution of our donors, effective fundraising initiatives and prudent financial management, we have successfully expanded our programs and enhanced our impact. 

The results of financial statements show a surplus of £124,244 compared to £304,116 in previous financial period, Donations and Income is increased to £1,711,251 from £1,141,170 for the period, benefiting from the expansion of the Charity which resulted in receiving an increased number of donations from new and existing donors and increased number of fundraisers at mosques and a number of fundraising challenges undertaken by trustees and the Charity’s supporters. Consequently, the trustees are pleased with the performance of fundraising strategies. 

- 4 - 



## **SEVEN SPIKES RELIEF FOUNDATION** 

## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_ 

## **Reserves Policy** 

It is the policy of the charity that the unrestricted funds which have not been designated for a specific use, be maintained at a level equivalent to at least 2 months’ running expenditure (£18,000). The trustees consider that the reserves maintained at this level will ensure that in the event of a significant drop in funding they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. 

The charity’s current level of free reserves is £714,772 (2023: £421,232), which would allow it to meet the shortterm operational costs. 

## **Public Benefit** 

The Trustees confirm that they have referred to the Charity Commission’s general guidance on Public Benefit when reviewing and shaping the charity's aims and objectives. The charity works to ensure that its programs are inclusive, accessible and responsive to the needs of the beneficiaries. 

## **Going Concern** 

The trustees consider the charity to be a going concern, with strong funding pipelines. 

## **Risk Management** 

Trustees have assessed the key risks facing the charity and implemented systems to mitigate them, including: 

- **Financial Risks:** Diversifying income streams and maintaining appropriate reserves. 

- **Operational Risks:** Staff training, safeguarding protocols, and incident response plans. 

- **Compliance Risks:** Regular legal and regulatory reviews, including GDPR, safeguarding, and health & safety. 

- **Overseas Funding** : The charity operates internationally and transfers funds through regulated banking channels. The trustees maintain controls over overseas disbursement including partner due diligence, restricted fund tracking, and verification of end use 

The trustees have undertaken a comprehensive assessment of the key risks facing the charity and have established a structured framework of controls and procedures to mitigate and monitor these risks on an ongoing basis. Financial risks are managed through a strategy of income diversification, reducing reliance on any single funding source, and by maintaining adequate free reserves to ensure the charity can meet its commitments during periods of income fluctuation or uncertainty. Regular financial monitoring and budgeting processes are in place to support prudent financial management and early identification of any emerging pressures. 

Operational risks are addressed through a combination of staff training, clear internal policies, and established safeguarding procedures designed to protect beneficiaries, staff, and volunteers. The charity has developed incident response plans to ensure that any operational disruptions or safeguarding concerns are dealt with promptly, effectively, and in line with best practice and regulatory expectations. These measures are supported by periodic reviews to ensure continued effectiveness and relevance. 

Compliance risks are managed through ongoing monitoring of legal and regulatory requirements, with particular attention to data protection (GDPR), safeguarding obligations, and health and safety legislation. Where appropriate, external advice is sought to ensure continued compliance and to reflect changes in regulatory frameworks. Trustees receive regular updates to ensure they remain informed of key compliance matters affecting the charity’s operations. 

In relation to overseas funding, the charity operates internationally and transfers funds through regulated banking channels in accordance with applicable laws and donor restrictions. The trustees maintain oversight of overseas disbursements and are committed to the ongoing strengthening of governance and control procedures in this area, including thorough partner due diligence checks prior to funding approval, restricted fund accounting to ensure donor intentions are fully respected, and systematic verification processes to confirm the proper end use of funds. Ongoing monitoring and reporting from overseas partners further strengthen accountability and transparency in the use of charitable resources 

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## **SEVEN SPIKES RELIEF FOUNDATION** 

## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_ 

## **Future Plans** 

The charity aims to: 

- Expand services to reach additional marginalised and underserved regions that could not be accessed during the year. 

- Launch a new programme focused on medical assistance and long-term sustainable development projects. 

- Introduce dedicated fundraising initiatives to support children who have lost their fathers due to crises and disasters. 

- Strengthen the quality and effectiveness of programme delivery by incorporating feedback from donors, beneficiaries and other key stakeholders. 

We will actively pursue specific funding opportunities to fulfil our objectives of housing, educating, and providing medical assistance to as many individuals as possible. 

## **Remuneration Policy** 

The trustees hold overall responsibility for determining the charity’s remuneration policy. The charity is committed to providing fair, competitive and appropriate levels of pay in order to attract, retain and motivate staff with the skills and experience required to deliver its charitable objectives effectively. Remuneration levels are reviewed periodically to ensure they remain aligned with the charity’s operational needs and the wider sector context. 

## **Summary of Charitable Activities Delivered in 2024:** 

During the year ended 31 December 2024, Seven Spikes Relief Foundation significantly expanded its humanitarian activities in response to increasing global need. Total charitable expenditure amounted to £1,474,462 (2023: £735,921), representing an increase of approximately 100% over the previous year. Total income increased to £1,711,251 (2023: £1,141,170), enabling the charity to broaden both the scale and geographical reach of its programmes. Assistance was provided across several countries through emergency relief, food security, healthcare, education, water and sanitation, shelter, orphan sponsorship and sustainable development initiatives. 

## **Palestine and Gaza** 

The charity's largest humanitarian programme during the year focused on responding to the humanitarian crisis in Palestine and Gaza. Thousands of food parcels, vegetable packs and hot meals were distributed throughout the year, particularly during Ramadan. Families in severe financial hardship received shopping vouchers and Zakah assistance, while community kitchens provided freshly prepared meals for displaced people on a daily basis. Hundreds of bread parcels, freshwater tanks and water distribution networks were supplied, together with the restoration of water wells and installation of solar-powered pumping systems. The charity also supplied medical equipment and consumables to local hospitals, provided emergency shelter through tents and tarpaulins, distributed Qurbani meat during Eid-ul-Adha and coordinated humanitarian aid convoys from Egypt and Jordan carrying food, medicines, clothing, blankets and hygiene supplies into Gaza. 

## **Bangladesh** 

In Bangladesh, the charity continued to operate its purpose-built orphanage, providing full-time accommodation, education, healthcare, meals and welfare support for 45 orphaned children. Additional programmes included feeding initiatives, clothing distributions, cataract surgery for vulnerable individuals, food assistance for Rohingya refugees and emergency relief through food distributions to families affected by severe flooding. Qurbani meat distributions also formed part of the charity's annual humanitarian programme. 

## **Pakistan (Including Kashmir)** 

The charity maintained its long-standing support for vulnerable communities across Pakistan and Kashmir by providing regular financial assistance to hundreds of widows and orphans. Food assistance, cooked meals and Qurbani distributions were delivered throughout the year to help families experiencing financial hardship and poverty. 

## **Kenya** 

In Kenya, the charity provided monthly financial support to hundreds of vulnerable individuals and orphaned children while continuing its feeding programmes and annual Qurbani distributions. Sustainable development projects included the installation of hand-pump water wells in drought-affected communities and the construction of semi-permanent homes for families displaced by flooding. Medical assistance was also provided to communities affected by natural disasters. 

## **Egypt** 

In Egypt, the charity distributed food packs to low-income households and continued to provide regular financial assistance to widows and orphans, helping to meet their essential daily living costs. 

- 6 - 



## **SEVEN SPIKES RELIEF FOUNDATION** 

## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_ 

## **Lebanon** 

The charity supported displaced families in Lebanon by distributing food packs, blankets and other emergency relief items to households affected by regional conflict and displacement. 

## **Afghanistan** 

Humanitarian assistance in Afghanistan focused on providing food packs and Qurbani meat to families living in poverty, helping to address immediate nutritional needs within vulnerable communities. 

## **United Kingdom** 

Within the United Kingdom, Seven Spikes Relief Foundation continued to support individuals and families experiencing financial hardship through regular welfare assistance. The charity also worked alongside local mosques and community organisations by supporting Jumu'ah services, subsidising community events and arranging for professional Qur'an reciters from the Arab world to lead Ramadan prayers across numerous mosques throughout the UK. 

## **Sustainable Development and Programme Oversight** 

Alongside emergency humanitarian relief, the charity invested in longer-term development initiatives including education, healthcare, water and sanitation projects and economic empowerment programmes designed to improve living standards and reduce long-term dependency on aid. Throughout the year, the trustees-maintained oversight of overseas charitable activities through partner due diligence, restricted fund monitoring, verification of project delivery and regular reporting to ensure that donor funds were applied efficiently and for their intended charitable purposes. The trustees remain sincerely grateful to the charity's donors, volunteers, fundraising teams and delivery partners whose continued generosity and commitment enabled Seven Spikes Relief Foundation to deliver humanitarian assistance to thousands of beneficiaries across multiple countries during 2024. 

Further information and short video overviews of these activities are available on the charity’s YouTube channel: https://www.youtube.com/channel/UCKg3HVPnVlf90VkENze2N9Q/videos 

## **Subsequent events:** 

A material non-adjusting event occurred after the balance sheet date, namely the purchase of a property for £1 ,070,000 on 5 November 2025. Following the year-end, the charity launched a fundraising campaign to support the acquisition and raised interest-free community loans (Qard-e-Hasan) as part of the financing. 

As the purchase and related fundraising took place after the balance sheet date, these events do not provide evidence of conditions that existed at the balance sheet date. Accordingly, no adjustment has been made to the amounts recognised in the financial statements. However, the nature of the event has been disclosed as it is considered material. 

## **Structure, governance and management** 

Seven Spikes Relief Foundation is managed by its governing document, which is signed and agreed by all trustees and constitutes the governing document of a registered (incorporated) charity Organisation. 

The Trustees who served during the period and up to the date of signature of the financial statements were: Mr Abdul Gaffar Khatri 

Dr Al-Rehan Dhanji 

Mr Bozlur Rahman Mr Faizal Lalloo Mr Talhet Anwar Dr. Razwan Siddique 

When appointing new trustees to the charity, the board of trustees consider the skills, knowledge and experience of the individual in making the appointment. Trustees are appointed in accordance with the charity’s governing document, either by existing trustees or through nomination and approval at the Annual General Meeting. New trustees receive an induction pack outlining their roles and responsibilities and are encouraged to attend training sessions and briefings relevant to their duties and the charity’s activities. 

All trustees have collective responsibility, which were possible, is in accordance with their skills and experience. The trustees meet regularly, with formal board meetings held quarterly, and additional meetings convened as needed to address urgent matters or strategic developments.No trustee received any remuneration or benefits from the charity during the year. 

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SEVEN SPIKES RELIEF FOUNDATION
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
S¢atemoni of Trv8te*s' Respon#lbllllleJ:
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The trLf5tees' reprrt W83 appro¥Ed by the Bo¥d ofTnL*
Mr Fatul ￿￿￿0
Mr Talhet ATrw•r
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Daled." 01 J￿Y 2026
Dat￿.. 01 July 2026

_**FOR THE YEAR ENDED 31 DECEMBER 2024**_ 

## **SEVEN SPIKES RELIEF FOUNDATION** 

## **Independent Auditors’ Report to the Trustees of Seven Spikes Relief Foundation** 

## **Opinion** 

We have audited the financial statements of Seven Spikes Relief Foundation (the 'charity') for the year ended 31 December 2024, which comprise the Statement of Financial Activities, Balance Sheet, Cash Flow Statement and related notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities Act 2011 and SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (United Kingdom Generally Accepted Accounting Practice). 

This report is made solely to charitable organization’s trustees, as a body, in accordance with section 144 of the Charities Act 2011. 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 charitable incorporated organisation and its trustees as a body, for our audit work, for this report, or for the opinions we have formed. 

## In our opinion the financial statements: 

- give a true and fair view of the state of the charity's affairs as at 31 December 2024 and of its results for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Charities Act 2011. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where: 

- the trustees use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or 

- the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. 

## **Opinion on other matters prescribed by the Charities Act 2011** 

In our opinion, based on the work undertaken in the course of the audit: 

- the information given in the Trustees' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the Trustees' Report has been prepared in accordance with applicable legal requirements. 

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## **SEVEN SPIKES RELIEF FOUNDATION** 

## **Matters on which we are required to report by exception** 

In the light of our knowledge and understanding of the incorporated organisation and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report. 

We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report to you if, in our opinion: 

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of trustee’s remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit. 

## **Other Matter – Governance Arrangements** 

During the course of our audit, we communicated to the Trustees certain matters relating to the Charity's governance arrangements and financial management, together with recommendations for strengthening oversight and internal control procedures. We have been informed that the Trustees have commenced the implementation of a programme of governance improvements, including the appointment of external governance advisers and enhancements to the Charity's financial management and oversight arrangements. 

## **Responsibilities of trustees** 

As explained more fully in the page 6, 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** 

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 is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional skepticism throughout the audit. We also: 

- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. 

- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the charity's internal control. 

- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. 

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**SEVEN SPIKES RELIEF FOUNDATION** 

- Conclude on the appropriateness of the trustee’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern. 

- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. 

- Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the charity to express an opinion on the financial statements. We are responsible for the direction, supervision and performance of the charity audit. We remain solely responsible for our audit opinion. 

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. 


Khalid Aamir Qadri (Senior Statutory Auditor) For and on behalf of Walden Way & Co Ltd, 

Statutory Auditor 

Dated: 01 July 2026 

- 11 



## **SEVEN SPIKES RELIEF FOUNDATION** 

## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE PERIOD ENDED 31 DECEMBER 2024**_ 

|**Notes**<br>**Income from:**<br>Donations and<br>legacies<br>**3**<br>Other trading<br>activities<br>**4**<br>**Total income**<br>**Expenditure on:**<br>Raising funds<br> **5**<br>Governance costs<br>**5**<br>Cost of sales –<br>(stock for resale)<br>**5**<br>Charitable<br>activities <br>**6**<br>Total resources<br>expended<br>**Net income for**<br>**the period/**<br>**Net movement in**<br>**funds**<br>**15**<br>Fund balances at<br>01-01-2024<br>**15**<br>**Fund balances at**<br>**31 -12-2024**|**Unrestricted**<br>**funds**<br>**2024**<br>**£**<br>519,737<br>13,348<br>**533,085**<br>70,463<br>8,400<br>33,682<br>112,545<br>127,000<br>**239,545**|**Restricted**<br>**funds**<br>**2024**<br>**£**<br>1,178,166<br>-<br>**1,178,166**<br>-<br>-<br>-<br>-<br>1,347,462<br>**1,347,462**|**Total**<br>**2024**<br>**£**<br>1,697,903<br>13,348<br>**1,711,251**<br>70,463<br>8,400<br>33,682<br>112,545<br>1,474,462<br>**1,587,007**|Unrestricted<br>funds<br>2023<br>**£**<br>249,886<br>40,279<br>290,165<br>57,898<br>7,553<br>35,682<br>101,133<br>66,617<br>167,750|Restricted<br>funds<br>2023<br>**£**<br>851,005<br>-<br>851,005<br>-<br>-<br>-<br>-<br>669,304<br>669,304|Total<br>2023<br>**£**<br>1,100,891<br>40,279|
|---|---|---|---|---|---|---|
|||||||1,141,170|
|||||||57,898<br>7,553<br>35,682|
|||||||101,133<br>735,921|
|||||||**837,054**|
||293,540<br>421,232<br>**714,772**|(169,296)<br>194,523<br>**25,227**|124,244<br>615,755<br>**739,999**|122,415<br>298,817<br>421,232|181,701<br>12,822<br>194,523|304,116<br>311,639<br>**615,755**|



The statement of financial activities includes all gains and losses recognised in the period. 

All income and expenditure derive from continuing activities. 

The  notes on page   from 15 to 23 form an integral part of these financial statements. 

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SEVEN SPIKES RELIEF FOUNDATION
BALANCE SHEET
ASAf31 DECEMBER 2024
2014
Note8
Non4urrÈnt •ssets
Fi¥Èd •s$ets
3,528
Cvrrenl •53ets
Loan rethvable
111
16.664
50.000
Stock (good$ for Yesale)
11
14.681
16,005
Cash at bar* in hand
726,269
561,690
757.614
627.695
Credhors fallir*J due wlthin
year
Net cuThenl assets
12
120,261)
(15,468)
612,227
Totsl assets less current
7YJ.999
616,755
Income funds
Unrestricted funds-gerwal
714.772
25.227
421.232
194,523
15
739.999
615,765
finwv#l staternents wve approNEd by the Tnmtees on 01 2￿.
r L4b>)
MrT￿hetAn￿r
The rKtss on page liom 15 to 23 ftym an part ol these stalemwts.
13

**SEVEN SPIKES RELIEF FOUNDATION** 

## **CASH FLOW STATEMENT** 

## _**FOR THE YEAR 31 DECEMBER 2024**_ 

|**2024**<br>**£**<br>**£**<br>**Cash flows from operating activities**<br>164,579<br>**Cash flows from investing activities:**<br>Purchase of property, plant and equipment<br>-<br>**_Net cash (used in) investing activities_**<br>-<br>**(Decrease)/increase in cash and cash**<br>**equivalents in the reporting period**<br>164,579<br>**Cash and cash equivalents at the beginning**<br>**of the reporting period**<br>561,690<br>**Cash and cash equivalents at the end of the**<br>**reporting Period**<br>726,269<br>=========<br>**Reconciliation of net movement in funds to cash flow**<br>**2024**<br>**£**<br>**from operating activities**<br>Net movement in funds<br>124,244<br>Increase/(Decrease) in stocks<br>1,324<br>Increase/(Decrease) in debtors<br>33,336<br>Depreciation<br>882<br>(Increase)/Decrease in creditors<br>4,793<br>**Net cash provided by operating activities**<br>164,579<br>=========<br>**Analysis of cash and cash equivalents**<br>**2024**<br>**£**<br>Cash at bank and in hand<br>726,269<br>**Total cash and cash equivalents**<br>726,269<br>=======|**2023**<br>**£**<br>**£**<br>271,143<br>(2,454)<br>(2,454)<br>268,689<br>293,001<br>561,690<br>=========<br>**2023**<br>**£**<br>308,669<br>5,495<br>(50,000)<br>1,176<br>5,803<br>271,143<br>=========<br>**2023**<br>**£**<br>561,690<br>561,690<br>=======|
|---|---|



- 14 



**SEVEN SPIKES RELIEF FOUNDATION** 

## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE PERIOD ENDED 31 DECEMBER 2024**_ 

## **1 Accounting policies** 

## **Charity information** 

Seven Spikes Relief Foundation is an UK registered Charity. The registered office address is 159 High Road, London E18 2PA. 

## **1.1 Accounting convention** 

The financial statements have been prepared in accordance with Seven Spikes Relief Foundation's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". Seven Spikes Relief Foundation is a Public Benefit Entity as defined by FRS 102. 

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice, which is referred to in the Regulations, but which has since been withdrawn. 

The financial statements are prepared in Sterling, which is the functional currency of Seven Spikes Relief Foundation. Monetary amounts in these financial statements are rounded to the nearest £. 

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 

## **1.2 Going concern** 

At the time of approving the financial statements, the Trustees have a reasonable expectation that Seven Spikes Relief Foundation has adequate resources to continue in operational existence for the foreseeable future. In addition, the Trustees have no intention to wind the incorporated organisation up in the foreseeable future. 

The Trustees consider that there are currently no material uncertainties which impact on the charity being able to continue in its current form. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 

## **1.3 Charitable funds** 

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. 

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 

## **1.4 Income** 

Income is recognised when Seven Spikes Relief Foundation is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. 

Cash donations are recognised on receipt. Other donations are recognised once Seven Spikes Relief Foundation has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 

Income from sale in the charity’s Ebay shop is recognised at the point of sale. All trading exercised in the course of carrying out a primary purpose of the charity. 

- 15 



## **SEVEN SPIKES RELIEF FOUNDATION** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 DECEMBER 2024**_ 

## **1 Accounting policies** 

## **(Continued)** 

## **1.5 Expenditure** 

Expenditure is recognised when it is incurred. Expenditure is reported gross of related income. 

## **1.6 Tangible fixed assets** 

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. 

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: 

Fixtures and fittings 

25% on written down value 

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in net income/(expenditure) for the period. 

## **1.7 Impairment of fixed assets** 

At each reporting end date, Seven Spikes Relief Foundation reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). 

## **1.8 Cash and cash equivalents** 

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 

## **1.9 Financial instruments** 

Seven Spikes Relief Foundation has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 

Financial instruments are recognised in Seven Spikes Relief Foundation's balance sheet when Seven Spikes Relief Foundation becomes party to the contractual provisions of the instrument. 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

## _**Derecognition of financial liabilities**_ 

Financial liabilities are derecognised when Seven Spikes Relief Foundation’s contractual obligations expire or are discharged or cancelled. 

## **1.10 Taxation** 

Seven Spikes Relief Foundation is a registered charity and as such is a charity within the meaning of schedule 6 of the Finance Act 2010. Accordingly, the Charity is potentially entitled to tax exemption under part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 in respect of income and gains arising 

## **1.11 Debtors and creditors policy** 

Debtors and creditors receivable or payable within one year of the reporting date are carried at transaction price. Debtors and creditors that are receivable or payable in more than one year and not subject to a market rate of interest are measured at the present value of the expected future receipts or payment discounted at a market rate of interest. 

- 16 - 



## **SEVEN SPIKES RELIEF FOUNDATION** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 DECEMBER 2024**_ 

## **1.12 Closing Stocks** 

As part of the accounting policies, Seven Spikes Relief Foundation recognises stock in accordance with the Financial Reporting Standard 102 (FRS 102). Stock includes goods held for distribution, resale, or use in charitable activities. Stock is valued at the lower of cost and net realisable value, in line with FRS 102 guidelines, and is measured on a consistent basis across all periods. 

The charity uses the first-in, first-out (FIFO) method to value stock, ensuring that the oldest items are used or sold first. Cost includes all direct costs incurred in bringing the stock to its present location and condition. Any stock held for resale is reviewed regularly for impairment and written down to net realisable value where necessary. 

The stock policy is reviewed annually to ensure compliance with FRS 102 and best practices in financial reporting. Any changes in valuation methods or stock handling procedures are disclosed in the charity’s financial statements as part of the accounting policy section. 

## **2 Critical accounting estimates and judgements** 

In the application of Seven Spikes Relief Foundation’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 

## **3         Donations and legacies** 

|Donations and gifts<br>**For the period ended 31 December 2023**|**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**2024**<br>**2024**<br>**£**<br>**£**<br>519,737<br>1,178,166<br>519,737<br>1,178,166<br>249,886<br>851,005|**Total**<br>**2024**<br>**£**<br>1,697,903<br>**1,697,903**|Total<br>2023<br>£<br>1,100,891|
|---|---|---|---|
||||1,100,891|
||||1,100,891|



- **4         Other trading activities** 

||**Unrestricted**|Total||
|---|---|---|---|
||**funds**|||
||**2024**|2023||
||**£**||£|
|eBay and web sales|13,348|40,279||



- 17 - 



## **SEVEN SPIKES RELIEF FOUNDATION** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 DECEMBER 2024**_ 

## **5 Raising funds** 

||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2024**|2023|
||**£**|£|
|**Expenditures on Fundraising**|||
|Salaries and wages|31,957|<br>32,885|
|Rent rates and utilities|7,830|<br>4,630|
|Fundraising activities costs|7,832|<br>5,950|
|General administrative costs|9,374|<br>6,862|
|Travel costs|582|<br>297|
|Clerical and support costs|500|<br>750|
|Depreciation and impairment|882|<br>1,176|
|Bank and finance charges|11,506|<br>5,348|
|Expenditure on Fundraising|70,463|<br>57,898|
|**Governance costs**|||
|Auditors’ remuneration|8,400|7,553|
|Trading costs|||
|Cost of sales eBay charity shop|33,682|35,682|
||112,545|101,133|
|Support costs, included in the above, are as follows|**2024**|2023|
||£|£|
|Salaries and wages|31,957|32,885|
|Rent rates and utilities|7,830|4,630|
|Travel costs|582|297|
|Clerical and support costs|500|750|
|Depreciation and impairment|882|1176|
|Bank and finance charges|11,506|5,348|
||53,257|45,086|



- 18 - 



**SEVEN SPIKES RELIEF FOUNDATION** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 DECEMBER 2024**_ 

## **6 Charitable activities** 

|Poor Families support<br>Food supply<br>Orphans and widows<br>Water projects<br>Education / Medical<br>Community Support<br>Housing / Shelter<br>Gaza war victims support<br>General charitable activities<br>Unrestricted funds – general<br>Restricted funds|**Charitable**<br>**Charitable**<br>**Expenditure Expenditure**<br>**2024**<br>**2023**<br>**£**<br>**£**<br>16,000<br>30,999<br>36,530 <br>136,700<br>95,725 <br>99,597<br>17,850 <br>23,600<br>51,190 <br>25,000<br>98,500 <br>81,650<br>200,000<br>911,213<br> 165,000<br>25,520<br>47,454 <br>147,855<br>1,474,462 <br>735,921<br>127,000<br>66,617<br>1,347,462<br>669,304<br>1,474,462<br>735,921|**Charitable**<br>**Charitable**<br>**Expenditure Expenditure**<br>**2024**<br>**2023**<br>**£**<br>**£**<br>16,000<br>30,999<br>36,530 <br>136,700<br>95,725 <br>99,597<br>17,850 <br>23,600<br>51,190 <br>25,000<br>98,500 <br>81,650<br>200,000<br>911,213<br> 165,000<br>25,520<br>47,454 <br>147,855<br>1,474,462 <br>735,921<br>127,000<br>66,617<br>1,347,462<br>669,304<br>1,474,462<br>735,921|
|---|---|---|
|||735,921|
|||66,617<br>669,304<br>735,921|



## **7 Trustees** 

None of the Trustees (or any persons connected with them) received any remuneration or benefits from Seven Spikes Relief Foundation during the current period and previous period. 

## **8 Employees** 

## **Number of employees** 

The average monthly number of employees during the period was: 

|**2024**<br>**Number**<br>2<br>**Employment costs**<br>**2024**<br>**£**<br>Wages and salaries<br>31,957|2023<br>Number<br>1<br>**2023**<br>**£**<br>32,885|
|---|---|



During the period, Key Management Personnel, which comprise the Chief Executive Officer (non-Trustee). ‘The total remuneration of the key management personal during the year was £31,957 (2023: £32,885) 

- 19 - 



## **SEVEN SPIKES RELIEF FOUNDATION** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 DECEMBER 2024**_ 

|**9**|**Tangible fixed assets**|**Tangible**|||
|---|---|---|---|---|
|||**assets**|||
|||**£**|||
||At 1 January 2024|8,076|||
||Additions / (Disposal)|-|||
||At 31 December 2024|8,076|||
||**Depreciation and impairment**||||
||At 1 January 2024|4,548|||
||Depreciation charged in the period|882|||
||Depreciation on disposal|-|||
||At 31 December 2024|5,430|||
||**Carrying amount**||||
||**At 31 December 2024**|**2,646**|||
||||||
||At 31 December 2023|3,528|||
|**10**|**Loan receivable**||||
|||**2024**|**2023**||
|||**£**|**£**||
||Loan receivable|16,664|50,000||
||Qarz-e-Hasna (interest-free loan) receivable from Canterbury Mosque. There is no fixed repayment schedule or||||
||maturity date. Repayment is expected when the borrower has sufficient funds available, and the trustees||||
||regularly monitor the recoverability of the balance.||||
|**11**|**Closing stocks**||||
|||**2024**|**2023**||
|||**£**|**£**||
||Stock for resale|14,681|16,005||
|**12**|**Creditors: amounts falling due within one period**||||
|||**2024**|**2023**||
|||**£**||**£**|
||Other taxation and social security|1,527|4,362||
||Net Wages payable|2,281|2,053||
||Accruals and deferred income|16,453|9,053||
|||20,261|15,468||



- 20 - 



## **SEVEN SPIKES RELIEF FOUNDATION** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 DECEMBER 2024**_ 

## **13 Related party transactions** 

The charity donated following funds for the financial period (2023 – 178,555). 

|Seven Spikes Charitable Foundation, Bangladesh<br>Seven Spikes Relief Organization, Pakistan (Ceased on July 2023)<br>Seven Spikes Relief Community Based Organisation, Kenya|**2024**<br>**£**<br>30,064<br>-<br>98,500<br>128,564|2023<br>£<br>30,828<br>47,727<br>100,000|
|---|---|---|
|||178,555|



The charity works with related entities in Bangladesh and Kenya to deliver its charitable activities overseas. These organizations are considered related parties due to common management and strategic control. 

No trustee or other related party had any transactions with the charity requiring disclosure under FRS 102 Section 33, other than those stated above. 

There are no other party transactions related to report in either the current or the preceding year. 

## **14. Subsequent events:** 

The trustees have considered events occurring after the balance sheet date up to the date of approval of the financial statements. A material non-adjusting event occurred after the balance sheet date, namely the purchase of a property. On 5 November 2025, the charity purchased a property for £1,0 7 0,000 to be used as a community centre and principal place of operations. The acquisition was funded through a combination of existing cash reserves, restricted donations raised after the year-end and interest-free community loans (Qard-e-Hasan) received from donors and supporters. No external borrowing was required. 

As the purchase took place after the balance sheet date, this is a non-adjusting subsequent event under FRS 102 Section 32 and no adjustment has been made to the financial statements. The trustees are satisfied that the acquisition does not give rise to any material uncertainty regarding the charity's going concerning status. 

## **15. Charity Funds - Current Year Ended 31 December 2024** 

|**Charity Funds**<br>**Unrestricted funds**<br>General funds<br>**Restricted funds**<br>Aid in Palestine and Gaza<br>Emergency Relief<br>Fitranah and Zakat<br>Medical & Healthcare<br>Food & Social<br>Qurbani<br>Education and Mosque<br>Water & Sanitation<br>Widows and Orphans care<br>Economic Empowerment<br>Total restricted funds<br>**Total funds**|**Balance at**<br>**01-01-2024**<br>**Incoming**<br>**resources**<br>**Resources**<br>**expended**<br>**Transfers**<br>**Balance at**<br>**31-12-2024**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>421,232<br>533,085<br>112,545<br>(127,000)<br>714,772<br>65,873<br>1,009,666<br>1,111,213<br>40,000<br>4,326<br>38,111<br>8,212<br>47,454<br>5,000<br>3,869<br>-<br>-<br>-<br>-<br>-<br>185<br>18,158<br>17,590<br>-<br>752<br>-<br>30,596<br>36,530<br>10,000<br>4,066<br>-<br>14,814<br>16,000<br>2,000<br>814<br>12,946<br>2,982<br>33,600<br>20,000<br>2,328<br>654<br>14,154<br>17,850<br>5,000<br>1,959<br>529<br>74,643<br>95,725<br>25,000<br>4,446<br>76,225<br>4,942<br>98,500<br>20,000<br>2,667|
|---|---|
||194,523<br>1,178,166<br>1,474,462<br>127,000<br>25,227|
|||
||615,755<br>1,711,251<br>1,587,007<br>-<br>739,999|



- 21 - 



**SEVEN SPIKES RELIEF FOUNDATION** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 DECEMBER 2024**_ 

During the year, unrestricted funds of £127,000 were transferred to restricted fund categories to meet shortfalls in specific programme areas where restricted income was insufficient to cover expenditure. These transfers were approved by the trustees. 

## **16. Charity Funds - 31 December 2023** 

|**Charity Funds**<br>**Unrestricted funds**<br>General funds<br>**Restricted funds**<br>Aid in Palestine and Gaza<br>Emergency Relief<br>Fitranah and Zakat<br>Medical & Healthcare<br>Food & Social<br>Qurbani<br>Education and Mosque<br>Water & Sanitation<br>Widows and Orphans care<br>Economic Empowerment<br>Total restricted funds<br>**Total funds**|**Balance at**<br>**01-01-2023**<br>**Incoming**<br>**resources**<br>**Resources**<br>**expended**<br>**Transfers**<br>**Balance at**<br>**31-12-2023**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>298,817<br>290,165<br>101,133<br>(66,617)<br>421,232<br>241,393<br>175,520<br>65,873<br>71,061<br>32,950<br>38,111<br>50,827<br>51,400<br>573<br>-<br>44,284<br>44,099<br>185<br>13,972<br>16,900<br>2,928<br>-<br>15,236<br>15,238<br>2<br>-<br>53,119<br>81,650<br>41,477<br>12,946<br>8,254<br>23,600<br>16,000<br>654<br>160,389<br>165,497<br>5,637<br>529<br>12,822<br>192,470<br>129,067<br>76,225|
|---|---|
||12,822<br>851,005<br>735,921<br>66,617<br>194,523|
|||
||311,639<br>1,141,170<br>837,054<br>-<br>615,755|



## **17. Funds descriptions** 

## **Aid in Palestine and Gaza** 

All donations received to support economic hardship, and humanitarian crisis in the region 

## **Emergency Relief** 

Funds to help people and communities affected by natural disasters (earthquakes and floods) 

## **Fitranah & Zakat** 

Funds to support the poor to celebrate Eid-al-Fitr. Zakat funds received are for the relief of poverty 

## **Medical and Healthcare** 

All the funds received are for providing medical aid including surgical procedures. 

## **Food and social** 

Funds for food packs and hot meals distribution, including Ramadan aid. 

- 22 - 



## **SEVEN SPIKES RELIEF FOUNDATION** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## _**FOR THE PERIOD ENDED 31 DECEMBER 2024**_ 

## **Qurbani** 

Fresh Qurbani meat shared during Eid-ul-Adha 

## **Education and Mosque:** 

Funds for rebuilding or repairing schools and mosques and providing education supplies. 

## **Water & Sanitation** 

Funds for life-saving initiatives that provide clean drinking water, safe sanitation, and hygiene facilities 

## **Widows and Orphan’s care** 

Donations for most vulnerable members of society, those who have lost family support due to war, disaster, poverty, or illness. These funds provide shelter, food, education, healthcare, and emotional support. 

## **Economic Empowerment** 

Donations for helping individuals and communities become financially self-sufficient. These donations focus on giving people the tools, skills, and opportunities to build sustainable livelihoods. 

- 23 -