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← Samara's Aid Appeal

2025-02-28-accounts

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ANNUAL ACCOUNTS & TRUSTEE REPORT 1[st] March 2024 – 28[th] February 2025 : —a , . -

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SAMARA'S AID APPEAL

CONTENTS

Reference and Administrative Details 1
Trustees' Report 2 to 37
Independent Examiner's Report 38
Statement of Financial Activities 39
Balance Sheet 40
Cash Flow Statement 41
Notes to the Financial Statements 42 to 47

SAMARA'S AID APPEAL

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees

Charity Registration Number

The trustees of Samara’s Aid Appeal are in possession of a special dispensation from the charity commission which grants that the names of the charity trustees will not be revealed on any public documents, for security reasons. 1171707

Principal Office

Independent Examiner

Bankers

PO Box 5490 Brighton BN50 8PE G W Schulz FCMA Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG Reliance Bank Limited Faith House 23 - 24 Lovat Lane London EC3R 8EB

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SAMARA'S AID APPEAL

TRUSTEE REPORT

The trustees present their annual report together with the financial statements of the charity for the period 1[st] March 2024 to 28th February 2025. The trustees of Samara’s Aid Appeal are in possession of a special dispensation from the charity commission which grants that the names of the charity trustees will not be revealed on any public documents, for security reasons.

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OBJECTIVES AND ACTIVITIES

The principal objects of the charity are to relieve suffering and restore hope through the provision of medical, humanitarian and development projects in the Syrian Arab Republic.

The indicators that drive our vision

Summary from the UN OCHA Syria 2025 Humanitarian Response Priorities[1] .

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Children at our rural outreach centre receive our farm produce to take home

1 UN OCHA, Humanitarian Response Priorities - Syrian Arab Republic (January 2025 – December 2025) . Issued July 2025.

file:///Users/worksystem/Downloads/syria_humanitarian_response_priorities_jan_dec%202025_en_2024072 4.pdf

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The principles and vision that direct our activities

Children at our rural outreach centre play outside

2 UN OCHA, Humanitarian Response Priorities - Syrian Arab Republic (January 2025 – December 2025) . Issued July 2025.

file:///Users/worksystem/Downloads/syria_humanitarian_response_priorities_jan_dec%202025_en_2024072 4.pdf

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Molokhia grown on our farm being weighed to make lunch for the children at our centre

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Educational support is the foundation for the assistance we give in our outreach centres, to empower children to reach their potential in life, breaking the cycle of poverty.

The strategies employed to achieve the charity’s aims and objectives have been

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ACHIEVEMENT AND PERFORMANCE

This section is broken down into sections according to our designated and general funds:

A cooked meal is an essential provision to all children attending our outreach centres

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OVERVIEW OF EVENTS AND THEIR IMPACT ON THE CHARITY’S WORK IN SYRIA

8[th] December 2024 marked a monumental change in Syria when the former regime were replaced by a new government. This overthrow brought significant changes across the country which impacted every aspect of life in Syria during this accounting period.

The first months were marked by life grinding to an overall standstill, fuelled by an exponential increase in lawlessness with armed individuals and groups at large perpetrating violence, killings, kidnappings and armed robberies. At times in December and January, large parts of the country remained housebound, and at other times various communities didn’t leave their homes out of fear of violence.

Our projects suffered attacks including robberies, attempted armed robberies, violence and threatened violence against staff, their relatives and projects. Staff have suffered death threats, with staff and relatives being shot at. Some projects suffered material damage and loss.

Every attempt has been made to provide appropriate additional security, but in some instances the only way to protect the staff and projects was to close the projects for a period. The safety of the team and beneficiaries has remained our first priority. There have also been periods when beneficiaries were unable to attend projects because of grave safety concerns. Likewise, it has also been very dangerous for staff to come to work in some instances. Each of these have impacted our teams’ abilities to provide services or reach the people in need.

It is therefore impossible to compare numbers from this year with numbers from previous years, as the unprecedented events this year have made it an anomaly. This year’s result should be interpreted on their own merits through the lens that the team did a remarkable job maintaining any kind of service through adverse circumstances, despite their own fears and uncertainties. When many more fled their homes, they stood firm to serve the poorest and most vulnerable. We hope that in time some aspects of our work will become easier with a new government, but only time will tell.

Art and crafts are popular activities in both of our outreach centres

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ORPHANS, VULNERABLE CHILDREN, WIDOWS AND VULNERABLE WOMEN

It has been a very volatile year for our two outreach centres supporting orphans and vulnerable children, with both projects being forced to close for a period in December 2024. As the situation developed, the need for the services provided by both our city and rural centre, especially food, became even more pressing.

The areas we are working in, especially in the city, have seen very noticeable changes in demographics. At times they have seen a sudden influx of newly displaced families, and high numbers of refugees and internally displaced people returning to their original homes. Among these numbers are many children – some teenagers - who have not received any formal education whatsoever, together with many young single mothers abandoned by their husbands, and widows, some of whom were also illiterate.

Our teams have focused on providing education, in basic then ongoing literacy skills for these children and women. An evident concern has also been in the deterioration in food availability for many children, resulting from poverty. The provision of a cooked meal for every child who comes to these centres has remained an essential service that we provide each day, and has proved to be a lifeline for many children who arrive not having eaten since the day before, and who are unlikely to eat again until the next day.

Nutritious meals form a pivotal part of our provision to these children. Some of the most vulnerable children come to our centres simply because they need to eat, yet our goal is to meet that need that brings them to us, while also meeting other needs for nurturing, education, clothing and social and behavioural skills.

29,976 meals were served to orphans and vulnerable children across both centres - a significant achievement given the extreme circumstances that have affected both projects. It is impossible to compare this year’s figures to previous years, under the circumstances.

It should be noted that there were significant challenges with staffing in the rural outreach centre, necessitating the closure of the centre for several months in 2024. During the hottest summer months, numerous children didn’t attend due to the long distances they needed to walk to reach the centre and back home again in the stifling summer sun. Our team noted that many of the poorest families chose to send their children to work on the land over the summer to assist with earning income rather than attending the centre which doesn’t bring in any income for their families. These two issues, combined with the volatility of the situation in the surrounding area after the regime change meant that numbers in the rural outreach centre were far fewer than would normally be expected.

Toys and games sent from the UK are very popular for the vulnerable children we serve

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The team made the resourceful decision to use the rural centre’s building while it was closed to host and accommodate groups of children from our city outreach centre. This made great use of the resources there, while giving the city children a positive, happy experience that they will remember for a lifetime.

The summer of 2024 marked the first year that mini summer camps were run for the city outreach centre children, in which they visited and stayed at our rural outreach centre for three days and two nights, exploring the farm, rural life, enjoying the fresh air and a range of activities. 285 city children attended these mini camps. This was a wonderful opportunity for these children to have the closest experience they have had to a holiday.

One of the groups from our city centre at our rural outreach centre mini summer camp

Through the course of the year our two existing outreach centres served hundreds of children each day (excluding Sundays). Some children attend several times every week, while others come a few times over the course of the month. Daily attendance numbers vary on different days of the week with Fridays and Saturdays remaining the busiest days when the schools are closed, while significant numbers come regularly to our centres after the schools close at midday. Sessions for pre-schoolers are run in the mornings but are smaller sessions.

An education session is counted as one child attending one subject class, with the combined number of education sessions attended at both centres reaching 39,784 academic sessions attended by orphans and vulnerable children.

Social and activity sessions are counted as one child attending one session, whether coming to watch a film at our “pop up cinema”, music and dance, art and crafts, play sessions with toys and games, chess, cookery, or coming to a party. 7,589 social and activity sessions were attended across both centres.

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Our elementary teacher provides specialist teaching for the younger children, engaging their minds and fostering passion for learning, using a range of resources and techniques including music, singing, play and one to one support for children who are struggling.

Our team also have focused literacy classes for older school age children who have not had formal education before and have missed years of education and have come unable to read or write.

Age-appropriate educational activities in our city outreach centre

We recognise that not every child is academic, but all who come need the meal we provide which is what draws many in. The social and activity sessions are enjoyable for all who come, and in hosting these the team create an atmosphere of belonging and provide a space where the children can be children – something which many children who need to work to earn a living miss out on. They are a way for the children who struggle with learning and academics to be involved in the activities in a meaningful way.

A cooked meal is a vital provision we make for each child who comes.

Both outreach centres focus on

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Dance and physical activities are popular in both centres

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Rural outreach centre for orphans and vulnerable children

Our rural centre for orphans and vulnerable children has a similar remit to our city outreach centre, but the focus is currently just on children. It has remained a challenge to find the right team in this rural location which is harder to reach and has a more limited pool of potential staff in the vicinity.

The rural location means most families have livelihoods in farming. Many of these families prioritise work over education, assuming that their children will work in farming rather than a profession requiring an academic education. While education is attractive to many, when a family is in great need financially, hunger trumps the need for education, meaning children are often taken away from our centre and sent to work instead.

After December 8[th] , this location became especially volatile with increased violence, kidnappings and killings in and around this area. It was forced to close for a period in December. Although it reopened during this accounting period, our team took the difficult decision to close it again for a period shortly after to protect the beneficiaries, staff and infrastructure. In the period leading up to the closure, the staff noted increased needs of the children, who had stopped attended their schools through fear for their safety. There was also a noticeable increase in hunger in these children who appeared to be eating less meals than they had been in the previous period.

Breakfast outside at the rural outreach centre

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.City outreach centre for orphans and widows

This original centre serves a large number of elementary and secondary age children each day. The specialist subjects taught at secondary level, with special courses for their year seven and year nine – baccalaureate program (equivalent to A-Level) draw in many.

Some children come primarily to eat and this is their reason for attending, while others come out of a hunger to learn. The social activities are a genuine pleasure for many children, who don’t possess toys and don’t have the ability to do baking or other fun activities. Carefully selected films are shown to the children to ensure they are not only age, but also culturally appropriate.

This centre closed for a period during December but reopened to host some Christmas parties. It largely remained open but there have been times when neither staff nor children felt safe enough to venture from their homes. This centre has seen significant numbers of returning internally displaced people and refugees from neighbouring countries enrolling.

Many of our beneficiaries at the city outreach centre still live in accommodation like this with no windows, even in winter when temperatures can plummet to freezing temperatures.

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Training for widows and vulnerable women

The City Outreach Centre has continued to provide training to small groups of widows and vulnerable women. Our hairdressing teacher was travelling to our rural outreach centre to provide lessons to widows and vulnerable women in that area too, before it became too dangerous.

The hairdressing courses have been extremely popular and well attended, with a growing waiting list for the course. Women graduating from the course have gone on to work independently either from their own homes or visiting the homes of their customers, while others have rented space in a salon, or have even established their own salons. It has given some women the full means to support themselves and their children, while for others it has supplemented an income that was previously insufficient to cover their family expenses, making their lives sustainable.

Training sessions are counted as one woman attending one training session, and over the course of the year, 788 training sessions were attended in our city outreach centre, and 80 training sessions were carried out in our rural outreach centre before the situation became too unsafe to continue.

Children eat lunch first then have their lessons, while some have their lessons and eat after.

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New outreach centres in other areas to serve orphans and vulnerable children

Two smaller outreach centres were built in this period to support vulnerable children in other areas: one in the mountains and another in the desert. Click images below.

The construction work for a third new centre was also in progress throughout the year, but remained unfinished by the end of this accounting period. This will also support orphans and vulnerable children, as well as making provision to support widows and vulnerable women in one of the earthquake-affected areas.

Because of the sudden, insurmountable change in the safety and security situation in the areas we are working in, it was impossible to open the two new centres during this accounting period, although two of them were used to host Christmas parties in those new areas.

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Juvenile detention centre

In our city outreach centre area a children’s prison asked for help in feeding the boys incarcerated there. The detention centre was intended to accommodate boys aged 14-18 years, but the tragedy was that there were boys as young as eight years old, which was an entirely inappropriate set up.

These were some of the most neglected children in Syrian society, and each has a tragic story. Some were held awaiting a trial, while others had been convicted of crimes ranging from petty theft to rape or murder.

Although the centre had clearly been designed for greater support and development for these boys, the miserable truth was that the building and service were completely run down and neglected. Two abandoned classrooms lay unused with broken furniture abandoned in them, and the yard outside appeared to be decaying and have very little use too.

On some days, the boys were not even allowed to leave their rooms for the sparse meals they were given – often just bread. After our team had been providing meals there for some time, they noted than on some days our meals had to be taken to the boys in their rooms rather than them being allowed to go downstairs to eat, because of concerns over staffing numbers and therefore security. We provided 3,463 meals to boys in this detention centre in this financial period.

Our team had tried to make plans to increase the visits and to provide more services, including some social, sport and educational activities. However, it became clear that the management would not facilitate this. Often the boys were not allowed out of their rooms, with the detention centre staff citing staff shortages and therefore security concerns.

After the change of government, the boys were all released from these prisons so our team stopped providing this service.

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RURAL MEDICAL CENTRE

The rural medical centre was in an area where many of the poorest found it harder to travel to the city when they have a medical issue, and many also struggled to access reliable medical diagnosis or treatment.

The centre was equipped with a diagnostic laboratory undertaking a full range of microbiology tests to analyse numerous assays including complete blood count, electrolytes, lipids, liver, renal and cardiac function, hormones, enzymes, glucose, blood cultures, cancers, coagulation, urine and some pathology tests. The centre also had a registered pharmacy and offered ultrasound and cardiac ECO scans and transoesophageal echocardiograms (under general anaesthetic) – it was one of the few places in the country offering this service.

The centre worked on a not-for-profit basis, providing free care to the poorest, subsidised care to people who could afford to pay for some of their care, while charging an competitive market rate for people who can afford to cover their costs. In doing so the centre was able to fund itself through distributing resources fairly to ensure that everyone, even the poorest, were able to access reliable medical care.

Specialist services included emergency and basic high dependency care, cardiovascular, gastrointestinal, ophthalmic and neurosurgical, together with general medicine.

A high quality ultrasound device enabled detailed scans, particularly for cardiac function

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Many families were able to continue normal lives thanks to the effective treatment given by our team. Many patients who came to our centre would have died without the care and treatment given by our team, particularly those accessing emergency or intensive care services. It offered a lifesaving service to many patients.

When the regime changed the nature of the area also changed dramatically. Numerous security incidents were happening around the area, with some affecting the centre and the staff. Because of its location, together with its rural setting and tensions in and around the area, it became very difficult for many of the staff to travel to work safely, and also to protect them while they were there. To protect the staff and project the difficult decision was made to close this centre indefinitely.

The construction of a much larger medical centre in the closest city, discussed in the next section, was well underway so the decision was made to focus on completing this new centre, together with also focusing on the other medical centre in another city that we built a few years ago, which we had finally gained permission to open.

The rural centre was operational until the start of December 2024. This report covers services from 1[st] March 2024 until December 2024, so not a full year, during which this small centre received more than 4,000 patient visits, and carried out 12,197 laboratory tests. A total of 395 ultrasounds were carried out, with the vast majority being cardiac.

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Ophthalmology assessments and minor procedures in our new medical centre

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MEDICAL CENTRE – EARTHQUAKE AFFECTED AREA

In comparison to the destruction, chaos, poverty and adversity caused by the war in Syria since 2011, the size and scale of the earthquake repercussions were relatively small. This is not in any way intended to understate the devastation and loss of life caused to thousands by the earthquakes in 2023, but rather to illustrate that the size and scale of damage in Syria caused by the ongoing war, to every aspect of life, has been colossal. As we raised significant funds following the earthquake to be channelled to serving this area, we are still referring to this project as being in an earthquake affected area.

Work continued through this accounting period on the construction of a large medical centre/small hospital. The plan is to establish a comprehensive, purpose-built medical centre to serve the population of this city for the long term, providing a trustworthy notfor-profit service that will give reliable free and subsidised medical care to everyone in need, where the poorest will be funded by those who are able to pay for their care.

In addition to this, the lower ground floor is being built as an outreach centre modelled on our previous outreach centres, for orphans, poor and vulnerable children. It will provide educational and food support, social activities for orphans, vulnerable and poor children in this city. It will also have two dedicated rooms for training for widows and vulnerable women, especially those raising children alone, to develop skills for livelihoods enabling women to work towards self-sufficiency. It would also serve as a centre for aid distributions.

This video (click image below) shows the progress of the upper three floors comprising the medical centre in November 2024 when Samara visited.

It had originally been hoped that the centre could be opened in 2025, but huge adverse events in the area affecting the safety and stability of the city and surrounding area set this back. The construction work continued, however, when possible in 2025. We will continue to closely monitor the situation in the area to gauge as and when it will be safe enough to begin opening this centre.

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MEDICAL CENTRE – CITY

A damaged building was bought and rebuilt, remodelled and refurbished into a new medical centre, which we had originally hoped to open in 2020. Owing to legal complications, it took until the end of 2024 to gain the registration needed to open this centre. The paperwork was gained in the latter part of this accounting period and the team began to make plans towards opening it.

Click on the image below to see the building close to being ready to open in November 2024 when Samara visited.

Significant work had already started towards opening this new centre when Samara visited in November 2024, and she had the chance to meet a number of new doctors and medical students while she was there, but it was still in preparation during her visit.

The enormous changes that took place very suddenly in December 2024, together with the serious security and safety incidents and concerns in the area that ensued meant that the process of opening this centre was significantly delayed, pushing it back into the next accounting period.

The opening of this new centre finally began in the next accounting period and will be discussed in next year’s report.

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GENERAL PROJECTS

FARMING

There are three farming projects. One is an established vineyard, the other a larger farm on fertile land, and the third is a larger piece of land but in a desert area with very little rainfall.

In recent years Syria has been affected by droughts. Each of our farming projects are supported by wells relying on solar powered pumps bringing underground water to irrigate the land.

Seasonal vegetables were grown this year. A large part of these were used in providing meals for the children who attended our two outreach centres, lowering the monthly running costs of each centre. The largest part of our crops were distributed from these centres to poor families in need.

Please click on the image below to view progress on our desert farm since we started working and water the land in January 2022.

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Vegetable Produce

This year lots of seasonal crops were grown. Some highlights include 2.22 tons of aubergines, more than ten tons of cabbages, 1.2 tons of grapes, three quarters of a ton of broccoli, 636kgs of peanuts, 1.685 tons of squash, more than half a ton of thin beans, nearly half a ton of molokhia and 371kgs of okra.

Aubergines
2,222kgs		 Aubergines
2,222kgs
Beans
82kgs
Cabbage
10,357kgs
Cucumber (green & white)
93.5kgs + 182.2kgs
Grapes
1,200kgs
Green beans
30.5kgs
Molokhia
478kgs
Mint
0.4kgs
Okra
371kgs
Onions
5kgs
Peppers
185.1kgs
Peanuts
636kgs
Sunflower seeds
9kgs
Broccoli
750kgs
Parsley
38kgs
Sheep food/additional grass
15,150kgs
Lettuce
143kgs
Round cucumbers
56kgs
Radish
3kgs
Squash
1,685kgs
Thin beans
516kgs
Cauliflower 131kgs

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Animal Produce

The majority of milk produced on our farms is turned into cheese, most of which is distributed to families in need. Yoghurt, milk and some of the cheese is used in our centres to feed the children.

Meat 9kgs
Pasturised Milk 63kgs
Cheese (various types) 4,864kgs
Yoghurt 94kgs
Butter 4kgs

Livestock

Our flock of sheep increased from 194 the previous year to 254 sheep by the end of February 2025. We gained three females and one male goat. Our horses remained at 11, and 34 chickens. The sheep produced significant volumes of milk.

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Trees Planted

In our rural farm in a fertile area we planted more than 3,030 trees and long term fruit bearing shrubs in this financial period. The majority were fruit and nut trees, while some were planted to act as wind breaks as they mature, to protect other crops. These include

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Productive trees and palms planted at our farm in a fertile area

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AID DISTRIBUTIONS

The team have continued distributing aid from three containers of non-food aid sent in 2023, across three main areas across two governorates, and containers of flour.

Assessments were made when Lebanese refugees fled into Syria in the Autumn of 2024. Some aid was given to Lebanese refugees, but for the most part, they had more financial resources available to them than the Syrian people we serve day to day.

In December 2024, thousands of people were displaced to some of the areas we are working in. Our teams provided clothes, shoes and blankets from our containers from the UK to people who had fled from their homes – some in their pyjamas and slippers, and food in other areas.

Click on the image below to see some of the aid being distributed to people in need. Aid distributions continued to refugees returning to Syria and internally displaced people in desperate need, as the situation developed.

Before aid is distributed to people, our team carry out a thorough assessment and screening process, which includes carrying out checks to ensure the genuine need of the beneficiaries. Sadly, this is necessary in ensuring that the aid reaches the neediest people: many gangs have sprung up around the aid sector, who have learnt how to manipulate and channel aid into certain avenues where it may be sold or misused. This process is hugely time-consuming for the team, but an essential part of the process in ensuring that the most vulnerable don’t miss out to people in less need.

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In this reporting period, 11,996 aid items were given to people in need. An “aid item” is categorised as, for example, a school bag (filled with stationary), a dignity bag (filled with hygiene items, underwear, jacket, a pair of shoes, or similar package of care), a hygiene bag (filled with an array of toiletries which may include a towel, underwear or shaving kit), or clothes i.e. a jacket, pair of shoes, pyjamas or clothing bundles. The aid items given out included 787 hygiene bags, 737 dignity bags and multiple jackets, shoes, incontinence packs, food parcels and other clothing, hygiene or mobility items.

In addition to the aid items above, a further 4,800 bags of flour (4kg each) totalling 19.2 tons, were also distributed to families in need.

Our beneficiaries include internally displaced people, orphans, abandoned and poor children, children, widows, single mothers, disabled people, those caring for adult relatives with disabilities, elderly people and displaced people.

Part of the aid sent on these three containers remained in our storage at the end of the financial reporting period as the aid distributions continued during the following reporting period.

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Aid was given to hundreds of newly displaced families who fled their homes in winter

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CHALLENGES

Syria has been and continues to be one of the most complicated and challenging countries in the world to work in. For years UN figures have continued to report that more than 90% of the population live in poverty, clearly spelling out the pressing and overwhelming need for the nature of support we provide.

A monumental change took place in Syria in December 2024 when the previous government fell and the new one took control. In the process and immediately after, enormous changes swept the country, with a sudden exponential increase in lawlessness, violence, killings, kidnappings, creating a climate of fear.

Much of the country shut down in December, with people fearing to leave their homes, then cautiously began trying to emerge around the new year. In some of the areas we are working in, many children who were previously attending school have still not felt safe enough to go back to school.

While most welcomed a change in Syria, many have been guarded in their expectations, with significant fears held by minority communities. The months at the end of this accounting period from December to the end of February saw chaos and uncertainly across much of the country, making it hard to maintain continuity in our projects during these months. Our priority became simply to survive this uncertain and dangerous time with as little material damage as possible to our projects and without losing any of our staff or beneficiaries to the severe threats that became part of daily life.

In December 2024, our desert project was attacked with 140 of our solar panels stolen and the batteries we use with them, and all the windows that had just been fitted in our newly finished desert outreach centre built to serve orphans and vulnerable children in that area. This was a significant loss. There have been other significant adverse events affecting staff and their family members. Our team stopped distributing aid for a period until they felt safer in doing so.

Gift bags being prepared for the Christmas parties

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Toys sent from the UK were given out at the Christmas parties hosted in three of our centres. It was unsafe to host in the other two buildings.

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Sanctions against Syria continued to plague the provision of aid in this financial period. The lack of resources inside the country further exacerbated an already impoverished society caused by a dysfunctional, besieged government and economy. The constraints caused by the infrastructural challenges inside the country restricted and delayed beneficial activities needed to provide for people with needs. Our team continued to battle against these to get the work done, but these difficulties impacted the speed at which anything could be achieved in Syria.

The lack of hope for a better or safer future, or for prospects for people’s children are destructive forces which have continued to compel the exodus of people from Syria, usually taking the most educated, skilled and qualified. This brain drain impedes all efforts to achieve real results or make lasting change. Our team devote time and energy in training new team members, yet it is often a matter of time until they leave the country, meaning staff retention levels are a struggle to maintain. Regardless, the desperate needs of the average people in the community are so great, and this reality continues to be a motivating factor for our teams to persevere.

Produce from our farms distributed to families in need

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Our team invested significant time and energy to ensuring that aid and services from our charity serve those who are in greatest need – people who have been assessed and confirmed by our own teams as individuals whose situations are genuine, who are in most need of the aid our team are distributing. Our team endowed substantial time screening prospective beneficiaries and authenticating their conditions and needs before any assistance is given. In the years we have been working in Syria our team have endured continued harassment drawn through harmful attraction to the aid by individuals and groups hoping to profit from it. Our team have worked diligently to protect and channel it to the most vulnerable.

We have not actively worked on Grace Hospital, as the medical centre in this area needs to open and be providing a strong service as the first phase. We continue to keep the funds raised for Grace put aside until we can make a start.

The sparsity of well qualified healthcare professionals in Syria accustomed to working to international protocols continues to be a limiting factor in providing much-needed healthcare services. Likewise, many are unwilling to adopt these new ways of working. The harsh difficulties of daily life in Syria continue to drive healthcare professionals to seek a better life for themselves and their families in other countries.

The semi-rural medical centre, while serving many in the surrounding community has continued to be a difficult centre to recruit and retain staff for. The locations of the new medical centres within cities will hopefully prove to make recruitment and retention of staff simpler as they have good transport links.

Like many, we hope that the change of government will enable more progress to be made in rebuilding the country, and making Syria a safer place for everyone, but this report covers the early days of the changes, and positive change remains to be seen in practice.

Children gather in the dining room of the rural outreach centre for their lunch

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TRUSTEE REPORT

VOLUNTEERS

The work of Samara’s Aid Appeal in the UK has depended completely on the kindness and engagement of volunteers to run the charity and carry out the day-to-day administration work essential to running the charity. To date, the charity has not employed any paid staff. Seven volunteers worked regularly for the charity.

In addition to the core team of volunteers, the charity relies on a wider group of volunteers, both locally as well as nationally. In the storage hub where the aid collected in the UK was collated, a variable number of volunteers assisted. Across the UK, a significant amount of the appeals took place through churches, schools and community groups.

FINANCIAL REVIEW

The intricacies of working in Syria, challenges in transferring funds to a country under sanction, consistent depreciation of Syrian currency, and the risks on the ground have meant that funds raised by the charity were not immediately transferred to Syria. These have already been allocated to specific projects and some are shown on the accounts as designated funds.

Funds raised for Grace Hospital (name changed for security) of £527,120.45 will be held in the UK until needed. Some additional medical funds have been held in the UK to be spent on the new medical centres once the situation in Syria is calmer and the legal positions of these centres are clearer from the Ministry of Health.

Going concern

After assessing the situation, the trustees have a good expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Most projects are undertaken from funds available, and the charity has very few overheads. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

The charity was incorporated as a CIO on 20 February 2017 and commenced operating on that date.

Method of appointment or election of trustees

The management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the Trust deed.

The trustees are in possession of a special dispensation from the charity commission which grants that the names of the charity trustees will not be revealed on any public documents, for security reasons.

Risk management

The trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

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SAMARA'S AID APPEAL

TRUSTEES' REPORT (CONTINUED)

Statement of Responsibilities

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

The law applicable to charities 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 of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees 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.

The annual report was approved by the trustees of the charity on 18 November 2025 and signed on its behalf by:

XX - Trustee with a dispensation Trustee

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SAMARA'S AID APPEAL

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAMARA'S AID APPEAL

I report to the trustees on my examination of the accounts of Samara's Aid Appeal for the year ended 28 February 2025.

Responsibilities and basis of report

As the charity trustees of Samara's Aid Appeal you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Samara's Aid Appeal's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since Samara's Aid Appeal's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of Samara's Aid Appeal as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... G W Schulz FCMA Independent Examiners Ltd

18 November 2025

Page 38

SAMARA'S AID APPEAL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2025

Note
Unrestricted
funds
£
Income and Endowments from:
Donations and legacies
2
203,960
Investment income
3
-
Total income
203,960
Expenditure on:
Charitable activities
4
146,671
Total expenditure
146,671
Net income/(expenditure)
57,289
Net movement in funds
57,289
Reconciliation of funds
Total funds brought forward
120,223
Total funds carried forward
8
177,512		 Restricted
funds
£
267,839
11,658
279,497
170,330
170,330
109,167
109,167
573,855
683,022		 Total
2025
£
471,799
11,658
483,457
317,001
317,001
166,456
166,456
694,078
860,534		 Total
2024
£
547,538
8,472
556,010
725,529
725,529
(169,519)
(169,519)
863,597
694,078

The notes on pages 42 to 47 form an integral part of these financial statements. Page 39

SAMARA'S AID APPEAL

BALANCE SHEET AS AT 28 FEBRUARY 2025

Note
Current assets
Debtors
6
Cash at bank and in hand
Creditors: Amounts falling due within one year
7
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
8		 2025
£
14,317
847,089
861,406
(872)
860,534
683,022
177,512
860,534		 2024
£
3,295
691,654
694,949
(871)
694,078
573,855
120,223
694,078

The financial statements on pages 39 to 47 were approved by the trustees, and authorised for issue on 18 November 2025 and signed on their behalf by:

XX - Trustee with a dispensation Trustee

The notes on pages 42 to 47 form an integral part of these financial statements. Page 40

SAMARA'S AID APPEAL

CASH FLOW STATEMENT FOR THE YEAR ENDED 28 FEBRUARY 2025

Note
Cash flows from operating activities
Net cash income/(expenditure)
Adjustments to cash flows from non-cash items
Investment income
3
Working capital adjustments
(Increase)/decrease in debtors
6
Increase in creditors
7
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
3
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at 1 March
Cash and cash equivalents at 28 February
Reconciliation of net cash flow to movement in net
funds
Increase/(decrease) in cash
Net funds at 1 March 2024
Net funds at 28 February 2025		 2025
£
166,456
(11,658)
154,798
(11,022)
1
143,777
11,658
155,435
691,654
847,089
155,435
691,654
847,089		 2024
£
(169,519)
(8,472)
(177,991)
16,712
41
(161,238)
8,472
(152,766)
844,420
691,654
(152,766)
844,420
691,654

All of the cash flows are derived from continuing operations during the above two periods.

The notes on pages 42 to 47 form an integral part of these financial statements. Page 41

SAMARA'S AID APPEAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Samara's Aid Appeal meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Going concern

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

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Gifts in kind

Gifts in kind are recognised in different ways dependent on how they are used by the charity:

(i) Those donated for resale produce income when they are sold. They are valued at the amount actually realised.

(ii) Those donated for onward transmission to beneficiaries are included in the Statement of Financial Activities as incoming resources and resources expended when they are distributed. They are valued at the amount the charity would have had to pay to acquire them.

(iii) Those donated for use by the charity itself are included when receivable. They are valued at the amount the charity would have had to pay to acquire them.

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SAMARA'S AID APPEAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 (CONTINUED)

Gift aid

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Debtors

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

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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SAMARA'S AID APPEAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 (CONTINUED)

Liabilities

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Fund structure

Unrestricted income funds are general funds that are available for use at the Trustees' discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2 Income from donations and legacies

Unrestricted
funds
Restricted
General
£
funds
£
Donations and legacies;
Donations
191,620
241,521
Gift aid reclaimed
12,340
26,318
Gifts in kind
-
-
203,960
267,839
3 Investment income
Restricted
funds
£
Interest receivable and similar income;
Interest receivable on bank deposits
11,658
Page 44		 Total
2025
£
433,141
38,658
-
471,799
Total
2025
£
11,658		 Total
2024
£
435,502
33,107
78,929
547,538
Total
2024
£
8,472

SAMARA'S AID APPEAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 (CONTINUED)

4 Expenditure on charitable activities

Project costs
Medical projects
Orphans & Widows project
Insurance
Bank charges
Independent examination		 Unrestricted
funds
General
£
142,417
-
-
3,162
180
912
146,671		 Restricted
funds
£
-
135,095
35,055
-
180
-
170,330		 Total
2025
£
142,417
135,095
35,055
3,162
360
912
317,001		 Total
2024
£
295,901
279,764
144,725
3,895
332
912
725,529

5 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

6 Debtors

6 Debtors
Accrued income
7 Creditors: amounts falling due within one year
Accruals		 2025
£
14,317
2025
£
872		 2024
£
3,295
2024
£
871

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SAMARA'S AID APPEAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 (CONTINUED)

8 Funds
Current year
Unrestricted funds
General
General Funds
Restricted funds
Medical fund
Orphans & Widows fund
Total funds		 Balance at
1 March
2024
£
120,223
495,961
77,894
573,855
694,078		 Incoming
resources
£
203,960
169,433
110,064
279,497
483,457		 Resources
expended
£
(146,671)
(135,185)
(35,145)
(170,330)
(317,001)		 Balance at
28
February
2025
£
177,512
530,209
152,813
683,022
860,534

The Medical fund is used to enable medical provision in Syria.

The Orphans and Widows fund is used to serve orphans, poor and vulnerable children, including abandoned children, those with disabled or single parents, as well as widows, single mothers and vulnerable women.

Prior year
Unrestricted funds
General
General Funds
Restricted funds
Medical fund
Orphans & Widows fund
Earthquake fund
Total funds		 Balance at
1 March
2023
£
155,290
646,338
61,969
-
708,307
863,597		 Incoming
resources
£
245,845
129,455
81,816
98,894
310,165
556,010		 Resources
expended
£
(280,912)
(279,832)
(65,891)
(98,894)
(444,617)
(725,529)		 Balance at
29
February
2024
£
120,223
495,961
77,894
-
573,855
694,078

Page 46

SAMARA'S AID APPEAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 (CONTINUED)

9 Analysis of net assets between funds

9 Analysis of net assets between funds
Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
178,384
(872)
177,512
Unrestricted
funds
General
£
121,094
(871)
120,223		 Restricted
funds
£
683,022
-
683,022
Restricted
funds
£
573,855
-
573,855		 Total funds
at 28
February
2025
£
861,406
(872)
860,534
Total funds
at 29
February
2024
£
694,949
(871)
694,078

Page 47