##
||Page||
|---|---|---|
|Report ofthe Trustees|3 to|18|
|Report ofthe Independent
Auditors|19 to|22|
|Statement of Financial Activities|||
|Statement of Financial Position|24||
|Cash Flow Statement|25||
|Notes tothe Financial Statements|26 to|34|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|||Notes|Unrestricted|Restricted|Total 2022|Total 2021|
|---|---|---|---|---|---|---|
|INCOME AND EXPENDITURE|||||||
|INCOMING RESOURCES|||||||
|Donations. legacies and|Grants||1,065,291|21,376,958|22,442,249|19,545,764|
|Total Income|||1,065,291|21,376,958|22,442,249|19,545,764|
|RESOURCES EXPENDED|||||||
|Fundraising
Costs||12|29,160||29,160|4,013|
|Charitable
Activity Costs||13||19,915,779|19,915,779|20,372,768|
|Governance
and Support|Costs|14|1,704,008||1,704,008|6'I6,405|
|Total Resources Expended|||1,733,168|19,915,779|21,648,947|20,993,186|
|NET INCOME /DEFICIT FOR
YEAR|THE||(667,877)|1,461,'l79|793,302|(1,447,422)|
|Fund Movement||15|(1,140)|1,140|||
|Funds as at 1 January|2022||1,435,777|4,271,960|5,707,737|7,155,159|
|Funds as at 31 December 2022||22|766,760|5,734,279|6,501,039|5,707,737|
##
|||OPERATING AS HIHF|OPERATING AS HIHF|AD|||
|---|---|---|---|---|---|---|
|||STATEMENT OF FINANCIAL||POSITION|||
|||FOR THE YEAR ENDED 31DECEMBER 2022|||||
|||||Total 2022||Total 2021|
|||Notes||F||F|
|FIXEDASSETS:|||||||
|Tangible Assets||17|||||
|Current Assets:|||||||
|Inventory|||4913720||4,623,117||
|Debtors 8 Prepayments||18|185,506||253,155||
|Cash at Bank and|in hand||1,986,022||,249,187||
|||||7,085,248||6,125,459|
|Creditors:|||||||
|Amount
falling due|within one year|19|584,209||417,722||
|Net Current Assets||||6,501,039||5,707,737|
|Total Net Assets||||6,501,039||5,707,737|
|Funds|||||||
|Unrestricted
funds||22||766,760||1,435,777|
|Restricted Funds||15||5,734,279||4,271,960|
|Total Funds||||6,501,039||5,707,737|
##
|||||||2022||2021|
|---|---|---|---|---|---|---|---|---|
|||||||E||E|
|Cash Outflow from|Operating|Activities|||||||
|Operating
Profit|||||793,302||(1,447,422)||
|Depreciation|||||||||
|Finance Costs|||||||||
|Operating
Profit|Before Working||Capital Charges|||793,302||(1,447,422)|
|(Increase)/Decrease|in Debtors||||67,649||85,962||
|(Increase)/Decrease|in Inventory||||(290,603)||1,027,471||
|Increase/(Decrease)|in Creditors||||166,487||(50,671)||
|Cash from Operations|||||(56,467)||1,062,762||
|Finance Cost Paid|||||||||
|Net Cash Generated
from||Operations||||736,835||(384,660)|
|Cash Outflow from|Investment|Activities|||||||
|Purchase ofTangible|Fixed Assets||||||||
|Fixed assets disposal|||||||||
|Net Cash inflow/outflow
from investment||||Activities|||||
|Cash Outflow from|Financing|Activities|||||||
|Increase/(Decrease)|of Long Term Loans||||||||
|Net Increase/(decrease)
in||Cash|and Cash|||736,835||(384,660)|
|Equivalent|||||||||
|Opening
Cash and Cash Equivalents||||||1,249,187||1,633,847|
|Closing Cash and Cash Equivalents||||||1,986,022||1,249,187|
|Reconciliation:|||||||||
|Cash at bank and in|hand|||||1,986,022||1,249,187|
|||||||1,986,022||1,249,187|
##
##
##
##
##
##
##
##
##
##
##
|INCOME SUMMARY|INCOME SUMMARY|||||||
|---|---|---|---|---|---|---|---|
|11.|DONATIONS,
LEGACIES||&GRANTS|Unrestricted|Restricted|2022|2021|
|||||F|E|||
||Donations|||1,046,976||1,046,976|388,704|
||Gift aid|||18,315||18,315|23,401|
||Grants||||11,449,487|11,449,487|9,030,986|
||Gifts in Kind for charitable||distribution||9,927,471|9,927,471|10,102,673|
|||||1,065,291|21,376,958|22,442,249|19,545,764|
|EXPENDITURE SUMMARY||||||||
|12.|FUNDRAISING COST:|||Unrestricted|Restricted|2022|2021|
||||||E|F||
||Promotional
literature|&brochures||3,890||3,890||
||Platform fees and charges|||25,270||25,270|4,013|
|||||29,160||29,160|4,013|
|13.|CHARITABLE ACTIVITIES COST:|||Unrestricted|Restricted|2022|2021|
||||||E|E|E|
||Project delivery||||13,925,878|13,925,878|15,524,031|
||Field staff costs||||4,250,126|4,250,126|3,644,003|
||Storage and transport||||97,227|97,227|52,217|
||Travel||||773|773|342|
||Printing,
Postage and|Stationery|||13,329|13,329|3,826|
||Salaries||||1,391,063|1,391,063|1,130,658|
||Professional fees||||18,993|18,993|14,635|
||Subscriptions
and memberships||||2,237|2,237|3,056|
||Inventory
write-downs||||216,153|216,153||
||||||19,915,779|19,915,779|20,372,768|
##
|14.|GOVERNANCE||AND SUPPORT COSTS:|Unrestricted|Restricted|2022|2021|
|---|---|---|---|---|---|---|---|
||||||||E|
||Support Costs:|||||||
||Other charitable|projects||968,238||968,238|185,674|
||Field staff costs|||55,313||55,313|64,956|
||Storage and transport|||144,143||144,143|42,260|
||Travel|||92,205||92,205|48,157|
||Telephone
and Internet|||6,367||6,367|5,232|
||Printing,
Postage||and Stationery|6,902||6,902|2,634|
||Salaries|||324,417||324,417|166,274|
|||||1,597,585||1,597,585|515,187|
||Governance
Cost:|||||||
||Professional
fees|||43,122||43,122|57,710|
||Subscriptions
and memberships|||20,509||20,509|7,014|
||Salaries|||29,042||29,042|7,621|
||Taxes outside of||UK|13,750||13,750|28,873|
|||||106,423||106,423|101,218|
|||||1,704,008||1,704,008|616,405|
||Total Expenses|||1,733,168|19,915,779|21,648,947|1,517,644|
##
##
##
||NOTES TO THE FINAN|NOTES TO THE FINAN|NOTES TO THE FINAN|NOTES TO THE FINAN|CIAL STATE|MENTS FOR T|HE YEAR ENDE|D 31DECEMBER 2022||
|---|---|---|---|---|---|---|---|---|---|
|15|RESTRICTED FUND MOVEMENT:||||Opening|Incoming|Resources|Unrestricted|Closing|
||||||Balance|Resources|Expended|Fund Used|Balance|
||||||||||F|
||ACTED - 16ERV|||||5,210|5,210||0|
||ACTED-16FHM|||||2,042|2,042||0|
||World Care Foundation||||20,175|235,000|255,175||0|
||WCF Yemen|||||30,000|30,000||0|
||Human
Aid||||49,874|22,446|72,320||0|
||AAR Japan GIK||||720|110,186|110,186||720|
||AAR-JPF10|||||177,460|177,460||0|
||AAR-JPF11|||||95,142|95,142||0|
||AAR-JPF12|||||80,827|80,827||0|
||AAR-JPF9|||||12,175|12,174||0|
||UNICEF- PD2022527|||||798,007|776,083||21,924|
||Hilton-29048|||||349,158|40,523||308,635|
||WHO VARIOUS||||1,300|721,190|722,490||0|
||DDD - WHPA||||1,262|12,933|10,233||3,962|
||HF16221||||60,783||0||60,783|
||HF16277||||25,467||0||25,467|
||IOM GIK|||||12,991|12,991||0|
||IOM|||||76,951|76,951||0|
||iyilikder|||||4,972|6,112|(1,140)||
||Malteser 2573||||73,065|477,982|551,047||0|
||PIN-21954|||||47,969|38,211||9,758|
||SAB.01 NF I|||||13,122|13,122||0|
||SAB.02-SYR-SH-001-22|||||75,000|12,929||62,071|
||SCHF- HF20698|||||804,877|804,714||163|
||SCHF- HF20743|||||562,185|503,747||58,438|
||SCHF- HF21950|||||379,381|180,055||199,326|
||SCHF- HF22028|||||1,131,123|766,139||364,984|
||UDER-Network|9||||33,873|33,873||0|
||Malteser GIK||||973,563|937,454|558,393||1,352,624|
||Orienthelfer||||81,248|126,089|136,865||70,472|
||WHO Restricted|Goods||In Kind|2,719,607|8,808,960|8,415,898||3,112,669|
||Choose Love||||15,744|87,591|103,336||0|
||Grand Challenges||Canada||21,223|50,658|71,881||0|
||HF18346||||165,342||132,939||32,403|
||HF18360||||34,196|268,043|302,239||0|
||HF18983||||11,334|239,025|250,359||0|
||Pharmedi
GIK|||||57,880|57,880||0|
||WVI|||||494,476|494,476||0|
||MALT2585||||17,057|4,034,004|4,001,180||49,881|
||TB05|||||578|578||0|
||||||4,271,960|21,376,959|19,915,779|(1,140)|5,734,279|
##
##
##
|||Opening|Incoming|Resources|Unrestricted|Closing|
|---|---|---|---|---|---|---|
|||Balance|Resources|Expended|Fund Used|Balance|
|Medical and|infrastructure|3,820,050|18,196,589|16,874,593||5,142,045|
|support|||||||
|Humanitarian|aid and relief|451,910|3,180,370|3,041,186|(1,140)|592,234|
|||4,271,960|21,376,959|19,915,779|(1,140)|5,734,279|
##
|TANGIBLE FIXEDASSETS:|TANGIBLE FIXEDASSETS:||Computer|Fixtures||
|---|---|---|---|---|---|
|||Motor vehicles|Equipment|& Fittings|Total|
|||E||E|F|
|Cost B/Fwd.||21,961|44,250|28,465|94,676|
|Additions|||||0|
|Disposals|||||0|
|||21,961|44,250|28,465|94,676|
|Depreciation:||||||
|Charges|B/Fwd.|21,961|44,250|28,465|94,676|
|Charge for the year|||||0|
|Dep Elim|on Disposal||||0|
|||21,961|44,250|28,465|94,676|
|Net Book|Value|||||
||31-Dec-22|||||
||31-Dec-21|||||
##
##
|18|DEBTORS &PREPAYMENTS:|DEBTORS &PREPAYMENTS:|DEBTORS &PREPAYMENTS:|DEBTORS &PREPAYMENTS:|||2022|2021|
|---|---|---|---|---|---|---|---|---|
||||||||f|f|
||Accrued Income||||||184,425|245,446|
||Prepayments|||||||4,681|
||Other debtors||||||1,081|3,028|
||||||||185,506|253,155|
|19|CREDITORS: AMOUNT||FALLING DUE WITHIN ONE YEAR||||2022|2021|
||||||||f||
||Accruals and deferred|income|||||552,761|402,456|
||Social security and other||taxes||||30,979|14,801|
||Other creditors||||||469|465|
||||||||584,209|417,722|
|20|AUDITORS' REMUNERATION||||||2022|2021|
||||||||f|f|
||Auditor's
Remuneration||for the audit ofthe charity's||annual|accounts|12,000|14,400|
||Fees Payable to the charity's|||auditor for non-audit|services||8,000|9,600|
##
##
|STAFF EMOLUMENTS:||2022|2021|
|---|---|---|---|
|||f||
|Total wages and salaries||5,915,539|5,035,316|
|Employer's
NIC||22,996|13,902|
|Pension costs||3,064|2,852|
|||5,941,599|5,052,070|
|f5,713,590ofthe above costs relate to staff employed|in Turkey and Syria (2021:f5,035,316).|||
|Avg No ofemployees:
Administration||76|73|
|Avg No ofemployees:
Field staff||988|958|
|Avg No ofemployees:
Management||15|14|
|||1,079|1,045|
|Employees
paid between f80,000 and f90,000a year||||
|Employees
paid between f70,000 and f80,000 a year||||
##
|MOVEMENT|IN|FUNDS:|Unrestricted|Designated|Total|Restricted||
|---|---|---|---|---|---|---|---|
||||Fund|Fund|Unrestricted|Fund|Total|
||||f||f|||
|As at 1 January||2022|1,435,777||1,435,777|4,271,960|5,707,737|
|Current year|||(667,877)||(667,877)|1,461,179|793,302|
|Current year|transfer||(1,140)||(1,140)|1,140||
|As at 31 December
2022|||766,760||766,760|5,734,279|6,501,039|
##
##
##
|27. ANALYSIS|OF|NET ASSETS BETWEEN FUNDS:|NET ASSETS BETWEEN FUNDS:|NET ASSETS BETWEEN FUNDS:|NET ASSETS BETWEEN FUNDS:||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||Unrestricted|||Restricted|||||Total|
||||||||Fund|||Fund||||Funds|
|Tangible fixed assets||||||||0|||||||
|Current assets||||||767,229|||6,318,019|||||7,085,248|
|Current
liabilities|||||||(469)||(583,740)|||||(584,209)|
|Total Net assets||||||766,760|||5,734,279|||||6,501,039|
|28. FINANCIAL|COIVIMITMENTS||||||||||||||
|The charity had no financial|||commitments||at the year-end||||||||||
|29. ANALYSIS|OF|CHANGES|IN NET DEBT||||||||||||
|||At start
ofyear|Cash flows||Acq/disp
of
subsidiaries|||New
finance
leases|Fair value
movements|Forex
movements||Other non-
cash
changes||At end
ofyear|
|||||E||f||f|||||||
|Cash||1,249, 187||736,835||||||||||1,986,022|
|Overdrafts|||||||||||||||
|Total cash||1,249,187||736,835||||||||||1,986,022|
|Loans|||||||||||||||
|Fin leases|||||||||||||||
|Total|||||||||||||||
|borrowings|||||||||||||||
|TOTAL||1,249,187||736,835||||||||||1,986,022|
|30. FOREIGN EXCHANGE|||||||||||||||
|Transactions
in foreign currencies||||are recorded at||the|exchange rate||prevailing|on the|transaction||date. Monetary||
|assets and liabilities denominated||||in foreign currencies|||are|reported|at exchange rates||at the|balance sheet date.|||
##
##