2022-12-31-accounts - Refugee Crisis Foundation

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Registered Charity Number 1174240

REFUGEE CRISIS FOUNDATION

Report and Accounts

For the Year Ended 31 December 2022

REFUGEE CRISIS FOUNDATION Report and Accounts Contents

	Page
Charity Information	1
Trustees Report	2
Statement of Trustees' responsiblities	3
Accountants Report	4
Statement of Finanacial Activities	5
Income and expenditure account	6
Balance Sheet	7
Notes to the accounts	8-9

REFUGEE CRISIS FOUNDATION Charity Information

Trustees

Kiran Altaf (Chair of board) Khaleda Zaheer Amina Raza Mariam Ismail Ali Altaf Majid Khokhar

Accountants

MSJ CCA Limited t/a MSJ Chartered Certified Accountants 61 Grangethorpe Drive Burnage Manchester Greater Manchester M19 2NF

Bankers

Santander Bridle Road Bootle Merseyside L30 1PH

Registered office

457 Wilbraham Road Manchester M21 0UZ

Registered charity number

1174240

REFUGEE CRISIS FOUNDATION

The report of the trustees for the year ended 31 December 2022

Introduction

The trustees present their annual report and accounts for the year ended 31 December 2022 .

Status

Refugee Crisis Foundation is a registered charity under the charity number 1174240. It has no taxable activities and is therefore not liable to UK taxation. It is, however, unable to reclaim VAT on expenditure incurred.

Objectives

The object for which the charity is established, it is to provide medical relief worldwide.

Organisational structure

The organisation is an independent charity. The Chairperson shall be responsible for the control, management and direction in all matters of the charity upon the advise of the trustees (Advisory board members) during the year.

Risks

The trustees have taken steps to establish the risks to which the charity is exposed and have put systems in place to mitigate risks.

Review of the results

Dental: RCF has a permanent dental clinic in camp 4 that provides free dental treatment to approximately 5,000 Rohingya refugees every year. Oral problems treated include tooth decay, gingivitis, chronic periodontitis, tooth sensitivity, cracked or broken teeth, oral mucosal cyst, receding gums, pericoronitis and root infections.

Dental clinics have now extended to two other health facilities in camp 13 and Nayapara registered camp in camp 26. In October the dental team held four mobile clinics – three in Kutupalong camp and one in the host community on Susua Island. Dental team applied SDF (Silver di-amine fluoride) to the Rohingya children in the camp- 4 RCF learning center( LC-5).

Zakat: During Ramadan, RCF raised money to provide Rohingya families in the camp with food packs.

Qurbani: RCF provided Qurbani to the Rohingya population with the help of the camp in charge and on-the-ground partners (OBAT).

ENT: In October 2022, the ENT team completed 32 tympanoplasties on Rohingya refugees and host communities over three days in Bangladesh. A training workshop was delivered on the primary management of common ENT problems to 30 doctors by Professor Mahmood Bhutta. Audiology training was also delivered by Manuel Loureiro to doctors from Ukhiya Specialised Hospital (USH).

Research: The RCF team conducted research on the "Prevalence and severity of periodontal disease in the host community and Rohingya refugees living in camps in Bangladesh." Saliva samples were collected and sent to North South University Lab for analysis.

Dermatology: RCF, in partnership with local partners UNHCR, and Prantic Unnayan Society, has successfully implemented a dermatology specialty service using teletriage at the OBAT primary health care center in Camp 4 and the UN Specialized Hospital in Ukhiya, Cox's Bazar. In September 2022, dermatologist Dr. Toby Maurer, Professor in the Department of Dermatology at Indiana University, USA, and IT specialist David Felker, trained eight doctors and four medical assistants at the OBAT healthcare center and the UN Specialized Hospital to use the teledermatology service through a mobile application called Medweb.

Learning Centre: With the support of our donors, RCF has been able to enroll a total of 79 students (45 male and 34 female) in LC-5 in Kutupalong camp, main block D, sub-block D3 in Cox Bazar, Bangladesh.

REFUGEE CRISIS FOUNDATION

The statement of trustees responsibilities for the year ended 31 December 2022

Statement of Trustees' Responsibilities

Charity Law requires the Board to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
state whether applicable accounting standards and statements of recommended practice have been followed , subject to any material
departures disclosed and explained in the financial statements;

The trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 31 October 2023 and signed on its behalf by:

Kiran Altaf (Chair of board) Chairman

REFUGEE CRISIS FOUNDATION Independent Examiner's Report to the trustees of the charity

Report of the Independent Examiner to the trustees on the accounts of the Charity for the year ended to 31 December 2022

We report on the financial statements of the Charity on pages 5 to 9 which have been prepared in accordance with the Charities Act 1993 and with the Financial Reporting Standard for Smaller Entities (FRSSE), effective January 2015 , adapted to meet the needs of unincorporated organisations, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective June 2008, revised in January 2015, under the historical cost convention and the accounting policies.

Respective responsibilities of trustees and examiner

As described on page 3 , the Charity's trustees are responsible for the preparation of the financial statements. The trustees consider that the audit requirement of Section 43(2) of the Charities Act 1993 (the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. It is my responsibility to state , on the basis of the procedures specified in the General Directions given by the Charity Commissioners for England & Wales under Section 43(7)(b) of the Act, whether particular matters have come to my attention.

Basis of opinion and scope of work undertaken

We conducted our examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination. An independent examination includes a detailed review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the Statement of Recommended Practice issued by the Charity Commissioners for England & Wales (effective April 2005), on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently we do not express an audit opinion on the view given by the financial statements, and in particular, we express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity.

We planned and performed our examination so as to satisfy ourselves that the objectives of the independent examination are achieved and before finalising the report we obtain written assurances from the trustees of all material matters.

Independent Examiner's Statement, report and opinion

Subject to the limitations upon the scope of my work as detailed above, in connection with my examination, no matter has come to our attention:

1) which gives us reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of the Act; and to prepare financial statements which accord with the accounting records and to comply with the accounting requirements of the Act or of the Charities (Accounts and Reports) Regulations 2005 have not been met or

2) to which, in our opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.

This report is in respect of an examination carried out under section 43 of the 1993 Act and in accordance with any directions given by the Commissioners under subsection (7)(b) of that section which are applicable.

Mohammed Suhail Jamil BA(Hons) FCCA MSJ CCA Limited

t/a MSJ Chartered Certified Accountants 61 Grangethorpe Drive Burnage Manchester M19 2NF

Date: 31 October 2023

REFUGEE CRISIS FOUNDATION Statement of Financial Activities for the year ended 31 December 2022

Notes INCOMING RESOURCES Donations and collections Total incomming resources LESS EXPENDITURE Direct charitable expenditure Administration expenditure Total resources expended NET SURPLUS/(DEFICIT) FOR THE YEAR BALANCE BROUGHT FORWARD BALANCE CARRIED FORWARD	£ £ General Restricted 55,710 48,414 55,710 48,414 45,140 63,291 750 0 45,890 63,291 9,820 (14,877) 44,550 38,524 54,370 23,647 2022	*2021* £ General 101,035 101,035 73,994 1,430 75,424 25,611 83,074 108,685

REFUGEE CRISIS FOUNDATION Statement of Financial Activities for the year ended 31 December 2022

ANALYSIS OF INCOME AND EXPENDITURE

General
Restricted
1. Donations & Collections
Charitable events and donations
49,830
44,803
Syria earthquake relief
0
3,611
Miscellaneous
0
0
Tax rebate - gift aid
5,880
0
55,710
48,414
Direct Charitable Expenditure
Dental supplies
0
15,471
Medical supplies
0
0
OBAT school donations
0
5,400
Qurbaani
0
6,937
Zakat
45,072
35,483
Admin donations
68
0
45,140
63,291
2. ANALYSIS OF INCOME AND EXPENDITURE (continued)
Administration Expenditure
General
Restricted
Staff salary - volunteer
0
0
Sundry & admin expenses
0
0
Accountancy fees
750
0
750
0
NET SURPLUS/(DEFICIT)
9,820
(14,877)
TOTAL FUNDS BROUGHT FORWARD
44,550
38,524
TOTAL FUNDS CARRIED FORWARD
54,370
23,647
2022
2022

Total
94,633
3,611
0
5,880
104,124
15,471
0
5,400
6,937
80,555
68
108,431
Total
0
0
750
750
(5,057)
83,074
78,017

REFUGEE CRISIS FOUNDATION Balance Sheet as at 31 December 2022

Notes FIXED ASSETS Tangible fixed assets 4 CURRENT ASSETS Cash at bank and in hand LIABILITIES : Amounts falling due within one year 7 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES General funds 8	£ 0 81,017 81,017 -3,000 78,017 78,017 78,017 78,017 2022	*2021* £ 0 85,324 85,324 -2,250 83,074 *83,074* 83,074 *83,074*

Kiran Altaf (Chair of board) Chairman Approved on 31 October 2023

REFUGEE CRISIS FOUNDATION Notes to the Accounts for the year ended 31 December 2022

1. ACCOUNTING POLICIES

Basis of accounting

The accounts have been prepared on the historical cost basis of accounting and in accordance with applicable accounting standards and comply with the Statement of Recommended Practice ' Accounting by Charities '.

Income

Income is accounted for on a receipt basis.

Tangible fixed assets and depreciation

Tangible fixed assets are stated in the balance sheet at cost less depreciation. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Fixtures, fittings & equipment

15% reducing balance

Taxation

As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value added tax is not recoverable by the company, and is therefore included in the relevant costs in the statement of financial activities.

2. WINDING UP OR DISSOLUTION OF THE CHARITY

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar to the charity.

3. STATEMENT THAT NO EXPENSES WERE PAID TO TRUSTEES OR CONNECTED PERSONS

No expenses were paid to the trustees or persons connected with them. Neither the trustees nor any persons connected with them have received any remuneration in the current year.

REFUGEE CRISIS FOUNDATION Notes to the Accounts for the year ended 31 December 2022

4. TANGIBLE FIXED ASSETS

4. TANGIBLE FIXED ASSETS COST At 1 January 2022 Additions Disposal At 31 December 2022 DEPRECIATION At 1 January 2022 Charge for the year on disposal At 31 December 2022 NET BOOK VALUE At 31 December 2022 At 31 December 2021 5.DEBTORS Prepayments 6.STAFF COSTS Staff salaries and NIC The average number of employee during the year were; Fund raising Administration Volunteers 7.CREDITORS Amounts falling due within one year :- Accruals Other creditors Social security & other taxes 8. ACCUMULATED FUNDS Balance at 01 January 2022 Net surplus/(deficit) Balance at 31 December 2022	Fixtures and Fittings £ 0 0 0 0 2022 0 2022 0 Number 0 0 5 2022 750 2,250 0 3,000 GENERAL FUNDS £ 83,074 (5,057) 78,017	2021 0 2021 0 Number 0 0 5 2021 750 1,500 0 2,250 GENERAL FUNDS £ 57,463 25,611 83,074