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2024-12-31-accounts

Registered Charity Number 1174240

REFUGEE CRISIS FOUNDATION

Report and Accounts

For the Year Ended 31 December 2024

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 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

1

REFUGEE CRISIS FOUNDATION

The report of the trustees for the year ended 31 December 2024

Introduction

The trustees present their annual report and accounts for the year ended 31 December 2024 .

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

Summary of RCF Programmes in 2024

Dental Clinic

In 2024, RCF continued operating three permanent dental clinics at Ukhiya Specialized Hospital, Camp 13, and Nayapara Camp. A total of 21,600 patients from both the host community and Rohingya refugees received free dental care.

Mobile Dental Camp

RCF conducted eight mobile dental camps each month in camps without access to dental services. Through these camps, approximately 200 patients per month received essential dental treatment.

Bone Conduction Project

Children with hearing loss were identified, tested, and provided with low-cost bone conduction headsets to use in classrooms. These devices, connected to microphones, significantly improved speech discrimination and classroom learning. Parents, teachers, and children reported high satisfaction and positive outcomes from the initiative.

Healthy Smile Programme

To promote lifelong oral hygiene habits, RCF installed handwashing and toothbrushing facilities at two learning centres in Camps 4 and 13. Children and teachers received training on toothbrushing, handwashing, and healthy eating. Daily toothbrushing has become a part of the school routine. Additionally, RCF dentists conducted oral health screenings and applied silver diamine fluoride to treat tooth decay.

Welfare Aid

During Ramadan and Eid, RCF distributed food packages to vulnerable families from both the host and refugee communities in Bangladesh, in partnership with Susuaville. Additionally, food parcels were distributed in Gaza in collaboration with the implementing partner Global Relief Trust.

RCF also supports children enrolled in learning centres in Bangladesh, providing them with education, daily snacks, Eid gifts, dental and medical check-ups. These initiatives ensure that children receive holistic care supporting their health, wellbeing, and learning.

2

REFUGEE CRISIS FOUNDATION

The statement of trustees responsibilities for the year ended 31 December 2024

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 :-

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 2025 and signed on its behalf by:

Kiran Altaf (Chair of board) Chairman

3

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 2024

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 2025

4

REFUGEE CRISIS FOUNDATION Statement of Financial Activities for the year ended 31 December 2024

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
66,992
44,436
66,992
44,436
73,700
52,315
750
0
74,450
52,315
(7,458)
(7,879)
59,873
22,160
52,415
14,281
2024
2023
£
General
127,329
127,329
122,563
750
123,313
4,016
78,017
82,033

5

REFUGEE CRISIS FOUNDATION Statement of Financial Activities for the year ended 31 December 2024

ANALYSIS OF INCOME AND EXPENDITURE

General
Restricted
1. Donations & Collections
Charitable events and donations
58,325
25,947
Grants
0
18,489
Tax rebate - gift aid
8,667
0
66,992
44,436
Direct Charitable Expenditure
Dental supplies
0
28,146
Learning centre
0
8,060
OBAT school donations & grants
0
4,382
Azmat mosque
0
8,727
Zakat
57,955
0
Fidya
0
3,000
Admin donations
15,745
0
73,700
52,315
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)
(7,458)
(7,879)
TOTAL FUNDS BROUGHT FORWARD
59,873
22,160
TOTAL FUNDS CARRIED FORWARD
52,415
14,281
2024
2024
Total
84,272
18,489
8,667
111,428
28,146
8,060
4,382
8,727
57,955
3,000
15,745
126,015
Total
0
0
750
750
(15,337)
82,033
66,696

6

REFUGEE CRISIS FOUNDATION Balance Sheet as at 31 December 2024

----- Start of picture text -----
Notes 2024 2024 2023
£ £ £
FIXED ASSETS
Tangible fixed assets 4 0 0
CURRENT ASSETS
Cash at bank and in hand 71,196 85,783
71,196 85,783
LIABILITIES :
Amounts falling due within one year 7 -4,500 -3,750
NET CURRENT ASSETS 66,696 82,033
TOTAL ASSETS LESS CURRENT LIABILITIES 66,696 82,033
General funds 8 66,696 82,033
TOTAL FUNDS 66,696 82,033
----- End of picture text -----

Kiran Altaf (Chair of board) Chairman Approved on 31 October 2025

7

REFUGEE CRISIS FOUNDATION Notes to the Accounts for the year ended 31 December 2024

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.

8

REFUGEE CRISIS FOUNDATION Notes to the Accounts for the year ended 31 December 2024

4. TANGIBLE FIXED ASSETS

4. TANGIBLE FIXED ASSETS
COST
At 1 January 2024
Additions
Disposal
At 31 December 2024
DEPRECIATION
At 1 January 2024
Charge for the year
on disposal
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023
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 2024
Net surplus/(deficit)
Balance at 31 December 2024
Fixtures
and
Fittings
£
0
0
0
0
2024
0
2024
0
Number
0
0
5
2024
750
3,750
0
4,500
GENERAL
FUNDS
£
82,033
(15,337)
66,696
2023
0
2023
0
Number
0
0
5
2023
750
3,000
0
3,750
GENERAL
FUNDS
£
78,017
4,016
82,033

9