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2023-08-31-accounts

Yezldl Emergency Support Trustees. Report Financial review and results for the year The inG¢)me for thè year was £14,845 with expenditure of £17,575 leaving reserves of £1,622. Of the reserves £1,201 is restricted funds D8SPIt8 the difficutl economic situation and general compassion fatigue, we have managed to seGure donations totalling £11,886 in this year and we feel this is reflective of Ihe current econornlc and post Covld dimate. Our principal funding sources have been via individual fijndraising and C￿lection through our website or Facebook pages. We have also been fortunate enough to partner with other concerned NGOS who have contrlbuted greatly to this amount. The Charity plans to continue the activities oulined above in the forthcoming years subject to satisfactory funding arrangements. Reserves policy We keep a very low reserve as we believe the donations gifted to Y.E.S. are intended for use in dire circumstances and emergency situations, as well as sustaining the projects we have started and hope will grow wilh time. In so far as the trustees a￿ aware: there is no relevant infomialion of which the charttable companys independent examiner is unawarg" and the truslees have laken all steps that they ought to have taken as trustees to make theMSe￿e$ aware of any relevant informalion and lo establish that th8 independent examiner is aware of that information. Approved by the Board on 25 March 2024 and signed on behalf by: Karen Morris. trustee

Charity registration number: 1174562

Yezidi Emergency Support (Y.E.S) (A charitable incorporated organisation)

Annual Report and Unaudited but Independently Examined Accounts

for the year ended 31 August 2023

Yezidi Emergency Support

CONTENTS

Page No
Reference and Administrative Details 1
Trustees' Report 2 - 6
Independent Examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 14

Yezidi Emergency Support

Reference and Administrative Details

Charity name Yezidi Emergency Support
Charity registration number 1174562
Principal office Bostrase House
Millpool
Goldsithney
Penzance
Cornwall
TR20 9JG
Registered office Bostrase House
Millpool
Goldsithney
Penzance
Cornwall
TR20 9JG
Trustees Karen Morris
Nancy Isaacs
Anne Norona
Bankers Lloyds Bank Ltd
180-182 High Street
Walthamstow
London
E17 7JH
Independent Examiner Ian Moseley MAAT
Ian Moseley Accountancy Services
18 Gyllyngvase Terrace
Falmouth
Cornwall
TR11 4DL

1

Yezidi Emergency Support

Trustees' Report

The trustees present their annual report and the financial statements of Yezidi Emergency Support (Y.E.S) for the year ended 31st Aug 2023.

The accounts comply with the Charities Act 2011, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 102 applicable in the UK and Republic of Ireland (FRS 102) effective on 1[st] January 2015.

Structure, governance and management:

At present there are three trustees of Y.E.S and this seems appropriate for our charity at present. All our trustees are local to each other and this facilitates discussion and collaboration. All team members of Y.E.S are fully committed to providing their time voluntarily as we believe very strongly in our cause and wish to give our time altruistically.

There are three trustees and two operational executives of Y.E.S and decisions are made in group discussions, online in co-ordination with our team in Iraq, with verification of cases and projects concluded by vigilant visitation together with photographic and written documentation.

We allocate aid to vulnerable families and survivors of ISIS captivity in accordance with best practice and working closely with other NGOs and officials on the ground. We diligently follow up cases and our team relay information back to the trustees and volunteers accordingly.

Governing Document:

The governing document is the articles of association that follows the charity commission foundation model. It was last updated on 12[th] July 2017.

Recruitment and induction of trustees:

Initial recruitment was conducted by liaising with fellow professionals and humanitarians who became aware of the plight of Yezidis and who wished to become involved. The candidates were chosen according to their suitability and ability.

Organisation Operational Executives:

Anne Norona:

Anne is founder of YES and a registered general nurse specialising in intensive care and tropical diseases, Anne spent time in a hospital in Haiti as a volunteer paediatric nurse for the poor between 1998 and 2000 before becoming a mother to her son. In November 2015, in response to the refugee crisis hitting the shores of Greece, Anne became the main recruiter of volunteer medics on Lesvos until the borders closed in 2016. Volunteering in both Lesvos and Idomeni, Anne became close to the Yezidi refugees fleeing the ongoing genocide of their people.

In December 2016 she began YES in response to the desperate need of displaced Yezidi people in Iraq. Working closely with Yezidi doctors and key workers in Iraq, Anne has managed to establish a

2

Yezidi Emergency Support

Trustees' Report

Organisation Operational Executives: (continued)

Anne Norona:

wide network of contacts both in Iraq and internationally. “I’ve always held strong humanitarian beliefs and thankfully now have the opportunity to make a difference and to help the Yezidi people, one of the most persecuted yet gentle people I have ever had the good fortune to meet. I will do all I can to support and help them and hope to alleviate at least a little of the suffering so many of them have to endure through no fault of their own – just because they are Yezidi.” Anne was born and lives in Cornwall, England and is the mother of one son.

Samir D. Johna, MD, MACM, FACS, FICS:

It is with pride and honour that I accept the generous invitation to serve on the Yezidi Emergency Support (Y.E.S.) Board of Directors. Being a survivor and a first-generation immigrant of the Assyrian and Christian minority, I can relate to the amount of devastation that Iraqi minorities are subjected to on a daily basis. In every political conflict, minorities are the first victims and the most devastated. Without the love and generosity of groups like YES, there is no hope in sight for them. It is impressive how much YES has achieved in such a short time and with so little in hand. I am excited to join YES because I know that together we can deliver. We can bring the smiles back to the faces of those in need, sorrow, and sickness. With 20 years' experience in charity work, I can bring to the table a new perspective. No work of kindness by any person is too small: everyone counts. To the world you might be one person, but to one person, you might just be the world. We are blessed.

UK TRUSTEES :

Anne Norona:

As shown above Anne is the founder of Y.E.S and gives her time on a voluntary basis for both her trustee and executive roles within the organisation.

Karen Morris :

Karen Morris has worked as nurse for 35 years. She has known Anne Norona since they worked as colleagues in the same GP practice 18 years ago. She now works as a specialist nurse prescriber at a GP surgery in Cornwall and for Brook charity providing wellbeing and sexual health support for young people. Karen says “I feel passionately about the Yezidi people, one of the world's most endangered ethnic minorities and want to play a key role in raising awareness of their plight and contribute to alleviating their suffering in any capacity within my capabilities.”

Nancy Isaacs:

Nancy is a linguistics graduate who works in special needs and is the mother of three sons. She has been concerned about the humanitarian crisis caused by war and ISIS for some time. Nancy has a keen interest in ethnic minority groups and religions and is very concerned for the Yezidi people and wishes to help in any way that she can. After attending several events about the Yezidis, including a talk by Anne Norona, Nancy was motivated to get involved, raise awareness of this much-persecuted minority and help Yezidis in need.

3

Yezidi Emergency Support

Trustees' Report

TEAM IN IRAQ:

Baderkhan Kassim

Baderkhan Kassim is our team leader and was the first member of YES. He has worked as a volunteer with Anne Norona to help the poorest since December 2016. He was a former translator in the US army for ten years and has excellent linguistic skills. Since leaving the army he has worked as a medical technician for Taqa Atrush B.V, as an oil rig site interpreter and labour supervisor at Taqa, as HSE assistant at BGP Seismic, and for NGOs in Kurdistan and Iraq. Baderkhan's main incentive for working as a humanitarian is “To put a smile on the face of children, it is all I want...to make children happy.” Born in Sinjar, Baderkhan became displaced after the ISIS attack in 2014 and lives outside an IDP camp in Kurdistan.

Khairi Aezdeen:

Khairi has exceptional experience working as both a translator in the US army and with numerous NGOs, including working as citizenship ambassador for PAX and team leader at UPP. His knowledge of the situation surrounding the IDP camps makes him an invaluable member of the team. Always ready to come up with a solution for every problem, Khairi works tirelessly to help his people because he believes that it is the right thing to do. Khairi knows everyone and is an endless source of contacts. Born in Sinjar, Khairi became displaced after the ISIS attack in 2014, and lives with his family in an IDP camp in Kurdistan.

We want to acknowledge all members of the Y.E.S team who are not visible on this page, but without whom we could not operate.

Risk management

The trustees are aware of the risks arising from their activities and particularly due to the area in which they are working. A risk policy has been determined and the risk register is being updated on a regular basis.

Objectives for the year 2023/24:

Our greatest focus has consistently been and continues to be the safe and efficient running of our ongoing educational projects in Sinjar and Tel Banat funded by One And All Aid.

The relatively new CFS in Tel Banat supports the newly populated region once so devastated by ISIS in 2014. Between 80 and 130 children have attended in a facility of learning which they would not otherwise have had. As well as this it has provided valuable job opportunities for teachers. We are fortunate to also have the support of other small NGO’s who work alongside with us to provide vital services for the people of Sinjar. In the current climate and increasing troubles in the Middle East we feel that the most important contribution we can make is advocacy from the UK to continue to highlight the plight of the Yezidi people. With contacts made throughout the years we have been able to reiterate the precariousness of the Yezidi’s situation in meetings with the foreign office in London, through

4

Yezidi Emergency Support

Trustees' Report

Objectives for the year 2023/24: (continued)

crucial actors such as Lord Alton and Baroness Kennedy who asks pertinent questions to the present government and in conversations to the US and UK consulates. This level of advocacy is extremely vital to ensure that Yezidis are not forgotten and that justice for survivors of genocide is still on the table. It is an honour to be able to contribute at this level and we aim to continue doing so to the best of our ability.

Achievements and Performance:

Aug 3[rd] 2022 : We commemorate with our Yezidi friends the anniversary of the Yezidi genocide of 2014 and together we honour those who remain in captivity and those who were killed .

Oct 14[th] 2022: The Y.E.S team were delighted to be able to distribute much needed stationery to 10 schools in Sinjar, 5 in Tal Banat, 3 in Tel Qasab, 1 in Solagh and1 in Sinjar city. Donations were kindly given by our Spanish friends at APY for this distribution.

Jan 5[th] 2023: With funding from our German friends at Friends Circle World Help, we were honoured to be able to assist 10 of the Arabic and Kurdish schools in Khanke district by supplying stationery items for the children of the IDP camps and surrounding area.

Feb 11[th] – 15[th ] 2023: We were delighted to be able to accompany UK parliamentary human rights lawyers on a fact finding mission to Iraq focussing on the effects of genocide on the Yezidi population and how more justice can be achieved.

We visited the US and UK consulates for discussions , spoke to MPs, doctors and judges and had the honour of meeting with many survivors on our trip. We also visited our fellow Yezidi orientated NGO friends, Yazda and Free Yezidi foundation. Such opportunity to promote advocacy and collate valuable information to disseminate in the UK parliament is crucial to ensure the Yezidi cause is not forgotten. We see this as a main aim for us especially as donations are constantly dwindling.

Mar 2nd 2023: With support from German friends ‘Friends Circle Worldwide.’ We were able to provide much needed stationery, heaters and kerosene to 4 schools in Sinjar.

Mar 2nd 2023: We were delighted to be able to continue distribution of stationery to 11 much in need schools in Sinjar and Qayrawan thanks to our friends from Germany , Friends Help Friends. We then provided support for a further 10 schools thanks to donations from our Spanish friends at APY.

We would like to thank all of our supporters and kind donors who have believed in us and hope that we will be able to have as much success to enable us to support those in desperate need in the coming year.

5

Yezidi Emergency Support

Trustees' Report

Financial review and results for the year

The income for the year was £14,845 with expenditure of £17,575 leaving reserves of £1,622. Of the reserves £1,201 is restricted funds

Despite the difficult economic situation and general compassion fatigue, we have managed to secure donations totalling £11,886 in this year and we feel this is reflective of the current economic and post Covid climate.

Our principal funding sources have been via individual fundraising and collection through our website or Facebook pages. We have also been fortunate enough to partner with other concerned NGOs who have contributed greatly to this amount.

The Charity plans to continue the activities outlined above in the forthcoming years subject to satisfactory funding arrangements.

Reserves policy

We keep a very low reserve as we believe the donations gifted to Y.E.S. are intended for use in dire circumstances and emergency situations, as well as sustaining the projects we have started and hope will grow with time.

In so far as the trustees are aware:

there is no relevant information of which the charitable company's independent examiner is unaware; and

the trustees have taken all steps that they ought to have taken as trustees to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information.

Approved by the Board on 25 March 2024 and signed on its behalf by:

Karen Morris, trustee

6

Independent Examiner’s Report to the Trustees of Yezidi Emergency Support

I report on the accounts of the company for the year ended 31 August 2023, which are set out on pages 8 to 14.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”). The trustees consider that an audit is not required for this year under section 144(2) of the 2011 Act and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that in any material respect the requirements

or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Ian Moseley MAAT

Date: 25 March 2024

7

Yezidi Emergency Support

Statement of Financial Activities (including Income and Expenditure Account) for the Year Ended 31 August 2023

Unrestricted
funds
Notes
£
INCOME
Income and endowments from:
Charitable activities
2a
2,744
Donations and Legacies
2b
-
Total
2,744
EXPENDITURE
Expenditure on:
Charitable activities
3
3,461
Total
3,461
Net movement in funds:
(717)
Reconciliation of funds:
Total funds brought forward
1,138
Total funds carried forward
421		 £
215
11,886
12,101
14,114
14,114
(2,013)
3,214
1,201
Restricted
income funds		 Total
funds
2023
£
2,959
11,886
14,845
17,575
17,575
(2,730)
4,352
1,622		 Total
funds
2022
£
3,209
13,512
16,721
17,952
17,952
(1,231)
5,583
4,352

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 10 to 14 form an integral part of these financial statements.

8

Yezidi Emergency Support

Balance sheet as at 31 August 2023

ance sheet as at 31 August 2023
Notes
CURRENT ASSETS
Cash at bank and in hand
CREDITORS amounts falling due
within one year
NET CURRENT LIABILITIES
NET ASSETS
Represented by:
Total restricted funds
8
Unrestricted income funds
8
TOTAL CHARITY FUNDS		 £
£
£
£
1,622
4,352
1,622
4,352
-
-
1,622
4,352
1,622
4,352
1,201
3,214
421
1,138
1,622
4,352
2022
2023
1,622
-
4,352
3,214
1,138
4,352

In preparing these accounts

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

The accounts were approved by the trustees on 25 March 2024 and were signed on its behalf by:

Karen Morris, trustee

The notes on pages 10 to 14 form an integral part of these financial statements.

9

Yezidi Emergency Support

Notes to the Financial Statements - 31 August 2023

1 ACCOUNTING POLICIES

Basis of Accounting

The accounts have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16th July 2014; the Companies Act 2006 and the Charities Act 2011.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The charity constitutes a public benefit entity as defined by FRS102.

Fund accounting policy

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

Restricted 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. Further details of each fund are disclosed in note 9.

Income

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS102. Items of income are recognised and included in the accounts when all of the following criteria are met:

Expenditure

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

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.

Governance costs

Governance costs include costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.

10

Yezidi Emergency Support

Notes to the Financial Statements - 31 August 2023 - continued

1 ACCOUNTING POLICIES - continued

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost.

Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Debtors

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

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The trust 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 the carrying value plus accrued interest less repayments. The financing charge to expenditure is at a constant rate calculated using the effective interest method.

Foreign currency transactions

Transactions denominated in foreign currencies are translated at the rate of exchange ruling at the rate of exchange ruling at the date of the transaction. Foreign currency balances are translated at rate of exchange ruling at the balance sheet date and the resultant exchange rate differences are included in the statement of financial activities.

11

Yezidi Emergency Support

Notes to the Financial Statements - 31 August 2023 - continued

Operating leases

Rentals payable under operating leases are charged in the statement of financial activities on a straight line basis over the lease term.

Statement of cash flows

The charity is exempt from preparing a statement of cash flows on the grounds that it is a small charity.

2 INCOME

2
INCOME
a
Voluntary income
Donations and legacies
Appeals and donations
b
Income from charitable activities
Grants
Blokland
Friend Circle
Total grants received
Total income from
charitable activities		 Unrestricted
funds
£
2,744
Unrestricted
funds
£
0
0		 £
215
£
-
11,886
11,886
11,886
income funds
Restricted
funds
Restricted		 Total
funds
2023
£
2,959
Total
funds
2023
£
-
11,886
11,886
11,886		 Total
funds
2022
£
3,209
Total
funds
2022
£
-
13,512
13,512
13,512

12

Yezidi Emergency Support

Notes to the Financial Statements - 31 August 2023 - continued

3 EXPENDITURE

Direct costs
Total direct costs
Support costs
Total support costs
Total expenditure		 Unrestricted
£
2,245
1,216
3,461		 £
14,114
0
14,114
Restricted		 Total
Total
2023
2022
£
£
16,359
16,443
1,216
1,509
17,575
17,952

4 TRUSTEES' REMUNERATION AND EXPENSES

Trustees received no remuneration or benefits in kind during the year

Expenses incurred travelling to project sites overseas totalling £ nil (2022: nil) were paid.

5 TAXATION

The company is a registered charity and is, therefore, exempt from taxation.

6 LEGAL FORM AND MEMBERS' LIABILTY

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £nil per member of the charity. The members of the charity are the trustees named on page 1.

7 RELATED PARTY RELATIONSHIPS

Controlling entity

The charity is controlled by the trustees who are all directors of the company.

13

Yezidi Emergency Support

Notes to the Financial Statements - 31 August 2023 - continued

8 ANALYSIS OF FUNDS

General funds
Unrestricted income fund
Restricted funds
Vulnerable families fund
Total restricted funds
Total funds
NET ASSETS BY FUND
Current assets
Net Assets		 At 31st Aug
2023
£
2,068
1,053
1,053
3,121
Total
funds
2023
£
3,121
3,121		 Resources
expended
£
(2,279)
(15,673)
(15,673)
(17,952)
£
2,068
2,068
Unrestricted
funds		 Incoming
resources
£
3,209
13,512
13,512
16,721
Restricted
funds
£
1,053
1,053		 At 1st Sept
2022
£
1,138
3,214
3,214
4,352
Total
funds
2022
£
4,352
4,352

9 NET ASSETS BY FUND

14