## **INTERNATIONAL DISASTER AND EMERGENCY AID WITH LONG TERM SUPPORT CHARITABLE INCORPORATED ORGANISATION (CIO)**
**Registered Charity No 1181968**
## **TRUSTEES ANNUAL REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2025**
**Barnes Roffe Advisory Limited** Chartered Accountants Charles Lake House Claire Causeway Crossways Business Park Dartford Kent DA2 6QA
## **International Disaster and Emergency Aid with Long term Support**
## **Accounts for the Year Ended 31 March 2025**
## **Contents**
||Page|
|---|---|
|Trustees' Annual Report|1 - 9|
|Independent Examiner's Report|10|
|Statement of Finacial Activities|11|
|Balance sheet|12|
|Notes to the accounts|13 - 17|
**International Disaster and Emergency Aid with Long-term Support**
## **Accounts for the Year Ended 31[st] March 2025**
## **Governing Document**
IDEALS is a charitable incorporated organization (CIO) and is governed by a constitution. The CIO registered with the Charity Commission on 11th February 2019, and the previous IDEALS charity (Registered charity no. 1080144) transferred its funds and activities to the IDEALS CIO on 1st April 2024 to convert from an unincorporated association to a CIO.
## **REFERENCE AND ADMINISTRATION DETAILS**
**Other Names Charity** IDEALS or I.D.E.A.L.S **is known by Registered Charity No.** 1181968 17 Carsick View Road **Address** Sheffield S10 3LZ **Trustees** Dr Andrew Ferguson MRCGP MFPHM MPH (Co-Chair) Mr Graeme Groom MA FRCS (Co-Chair) Dr Eamon McCoy MD FRCA Mr Oliver McTernan Ms Sarah Phillips BSc MB FRCS Prof Nigel Silman BSc FIBMS PhD Mr Timothy Goodacre BSc MBBS FRCS Mr Basil Budair MBBS MSc FRCS **Finance Controller** Mr Leon Date **Bankers** The Co-Operative Bank; online business account **Accountants** Barnes Roffe Advisory Limited Chartered Accountants Charles Lake House, Claire Causeway, Crossways Business Park, Dartford, Kent, DA2 6QA
**International Disaster and Emergency Aid with Long-term Support**
## **Accounts for the Year Ended 31[st] March 2025**
## **STRUCTURE GOVERNANCE AND MANAGEMENT**
## **Trustee Selection**
The Trust requires a minimum of three trustees and every trustee shall be appointed for an open-ended term by a resolution at a special meeting. Trustees are selected for their ability to make an effective contribution to the charity in terms of skill and experience. The target number of trustees is not fixed and additional trustees may be appointed after identifying attributes that complement those of the existing board. During the past year there were no resignations. The fact that Mr Basil Budair was appointed as a new trustee on 18[th] January 2024
## **Management**
IDEALS CIO has no paid full time employees and is run by the trustees. For technical activities, such as taking of minutes, oversee of accounts and fundraising, fees are allowed. The charity is reliant upon the time, skill and resources donated by its trustees and other supporters, for which it is extremely grateful. The trustees receive no remuneration or other benefits.
## **Relationship with Other Parties and Organisations**
We continue to benefit, partly through trustees, from close working relationships with specialist volunteer elsewhere in the United Kingdom. We have also been accredited by the World Health Organisation (WHO) as an Emergency Medical Team (EMT) specialising in trauma and limb reconstruction.
## **OBJECTS AND ACTIVITIES**
**Objects:** To relieve poverty, distress and suffering in any part of the world (including starvation, sickness or any physical disability or affliction) primarily arising from public calamity (including famine, earthquake, pestilence, war and civil disturbance) in particular by the provision of, or assistance in the provision of humanitarian long term rehabilitation and recovery programmes.
## **Summary of Main Activities in Relation to these Objects**
IDEALS CIO was established in 2019 with the aim of continuing the work of IDEALS (Registered Charity No. 1080144); to help relieve poverty, distress and suffering in any part of the world affected by conflict and/or natural disaster. Since 2000 IDEALS had worked extensively in Bosnia-Herzegovina, Sri Lanka, Pakistan, Chile, the occupied Palestinian territory and Lebanon, providing humanitarian aid on a sustainable basis, forging links between emergency relief and long-term development.
**International Disaster and Emergency Aid with Long-term Support**
## **Accounts for the Year Ended 31[st] March 2025**
Led by highly experienced and committed health professionals, and in partnership with local colleagues, we:
- Support the delivery of primary and secondary health care services during emergencies and throughout the subsequent recovery and reconstruction of the health sector;
- Train local health workers;
- Provide essential equipment, drugs and medical supplies; and
- Help develop locally appropriate systems of health care and referral pathways.
We are committed to the strengthening of technical and administrative capacity within local organisations, with the aim of achieving meaningful and sustainable improvements in the delivery of health care for those most in need. We do this as volunteers, with no salaried staff, no office costs and minimal administrative costs in the UK. Thus over 90% of all private donations or grants received are used to deliver, monitor and evaluate projects alongside our local partners.
## **Charitable Expenditure and Risk Management**
- The process begins with a series of field visits designed to identify credible local partners in a new target area. Beneficiaries are identified purely on the basis of need, irrespective of ethnicity, gender, age, sexual orientation, religious belief or political persuasion.
- These visits, conducted by IDEALS CIO s trustees, assess potential partners in terms of the:
- organisational structure and governance systems;
- financial (including procurement), administrative, human resource, programmatic and safeguarding policies and procedures;
- skill mix of partner staff, both technical and managerial;
- organisational history (sources of funding and thematic priorities);
- quality of services provided; and
- references provided by one or more recent partners/donors.
- Following the field visits the Home Office List of Proscribed Terrorist Organisations and HM Treasury Consolidated List of Financial Sanctions Targets in the United Kingdom are also reviewed to avoid partnering proscribed organisations or suspect individuals.
- Having identified a potential partner organisation, project concepts/proposals and related budgets are developed in collaboration with that organisation.
- A project concept/proposal and related budget must then be approved by the trustees/Board of Directors of both IDEALS CIO and the potential partner organisation.
## **International Disaster and Emergency Aid with Long-term Support**
## **Accounts for the Year Ended 31[st] March 2025**
- Once approved by both parties a partnership agreement is developed, agreed and signed.
- Once signed, monies will be transferred by IDEALS CIO according to the terms of the partnership agreement.
- IDEALS CIO **never** commits monies under the terms of a partnership agreement without the funds being immediately available (either in IDEALS CIO s sole charitable account or following the signing of an agreement with a donor).
- Only pre-agreed trustees (Co-Chairs) or the finance controller can authorise transfers.
- The partner will submit project monitoring/final evaluation reports and expenditure statements according to the terms of the partnership agreement.
- These documents will be carefully reviewed by IDEALS CIO s Co-Chairs, with verbal and written summaries subsequently submitted to the IDEALS CIO Board.
- Regular monitoring visits conducted by IDEALS CIO s trustees will be used to validate these reports and statements: specifically, all receipts, ledgers and supporting bank statements relating to project expenditure will be copied and reviewed. These visits will also be used to confirm project progress and,
- If there is no suitable partner in a new project area, or it makes more sense to implement a project directly, then IDEALS CIO will assume responsibility for project implementation; in which case IDEALS CIO trustees will be responsible for all operational, financial and due diligence aspects of project delivery.
## **Charitable Income**
- Charitable income, both restricted and unrestricted, is generated from private donations and grants secured from institutional donors and charity partners.
- Gift Aid is claimed on all private donations from UK taxpayers.
- All fundraising activities are discussed and approved by the IDEALS CIO Board.
## **Overall Financial Management**
- IDEALS CIO s finance controller maintains a spreadsheet of all charitable income and expenditure, supported by originals or copies of all related receipts, bank statements and partnership agreements.
- The spreadsheets form the basis of the verbal and written financial updates compiled by the finance controller for the IDEALS CIO Board.
- The IDEALS CIO Board thus maintains overall responsibility for financial probity and planning.
- IDEALS CIO is registered with the UK Charity Commission. As such an annual report and statement of accounts are produced, in keeping with the requirements of the Commission. These documents
**International Disaster and Emergency Aid with Long-term Support**
## **Accounts for the Year Ended 31[st] March 2025**
An audit of accounts has not been required to date, as section 43(1/2) of the Charities Act 1993 states that such an audit is only required if the annual turnover of the charity exceeds £1 million.
## **IDEALS CIO s Project Activity in the Past Year**
IDEALS CIO assumed responsibility for all operational activity and financial transactions (income and expenditure) from IDEALS (Registered Charity No. 1080144) on 1[st] April 2024.
## _**Trauma And Limb Reconstruction Surgery In Gaza Responding To The Current Crisis And Building For The**_
## _**Future**_
## _**Background**_
We have been active in Gaza since 2009; intensively since the 51 Day War in 2014. Our aim is to improve the management of major trauma, including complex limb injuries, through a combination of treatment, training, capacity building and the procurement of essential equipment/consumables.
## _**Current Crisis**_
The war in Gaza began on 7[th] October 2023. As of the 31[st] March 2025:
- At least 57,185 Palestinians in Gaza have been killed and 140,698 injured. Women and children, tragically, make up 70% of all those killed to date.
- Many people remain missing, presumably buried under the rubble, waiting for rescue or recovery.
- There are still regular bombardments across Gaza from air, land and sea, with intensive ground operations and fighting between Israeli forces and Palestinian armed groups.
- Only 18 of 36 hospitals across Gaza are even partially functional, with none functioning in north Gaza. Not a single hospital is fully functional and all health facilities are facing critical shortages of staff, fuel and medical supplies. Eight field hospitals are operational, providing some support to a fragmented and overwhelmed health care system.
- Only 68 of 176 (39%) primary health care facilities are even partially functional, because of damage or a lack of fuel and/or staff and/or drugs/supplies. This severely compromises access to health care for everyone, but particularly young children, pregnant and breastfeeding women, older persons, persons with disabilities and patients with non-communicable diseases (NCDs).
- There are an estimated 50,000 pregnant women in Gaza and more than 180 giving birth every day in the most challenging conditions; with limited access to midwives, doctors or health care facilities.
## **International Disaster and Emergency Aid with Long-term Support**
## **Accounts for the Year Ended 31[st] March 2025**
Maternal death, miscarriage and preterm birth rates have risen significantly, particularly in the north of Gaza.
- An estimated 14,500 patients with life-threatening conditions are in urgent need of medical evacuation, including over 5,500 children.
- A severe water shortage, consumption of contaminated water, massive overcrowding in shelters and breakdown of the vaccination programme have already resulted in a surge in communicable disease reports, with cases of diarrhoea, respiratory tract infections and hepatitis A still extremely high, and the first case of polio in Gaza in 25 years confirmed. There has also been a concerning increase in the number of cases of mumps and meningitis, with potentially devastating outbreaks of typhoid, cholera and measles still possible.
- 1.8 million Palestinians were displaced from their homes, fleeing to emergency shelters or the homes of family/friends, with many displaced multiple times and now returning to homes damaged or destroyed.
- Critical food shortages have created famine conditions across Gaza, especially in the north. The United among children.
- Mains electricity has been unavailable since 11[th] October 2023, with completely inadequate fuel supplies for emergency generators, even at hospitals.
- At least 428 aid workers have been killed in Gaza. The targeting of health care has been consistent, with 62 attacks on health care facilities and ambulances already reported in 2025 to date.
## _**Our Work During The War**_
Our immediate objective was to get surgical teams and life-saving equipment/supplies into Gaza quickly and on a regular basis. Our first team worked at the European hospital for two weeks from 27th December 2023, and we have deployed another seven teams of between one and four specialist surgeons and anaesthetists since then to the European and Nasser hospitals, both in Khan Younis. However, in this past year multiple missions have also been cancelled because of the closure of Rafah crossing in May 2024 and the volatile security situation, and in February 2025 we had a team of four specialists denied access by the Israeli authorities.
We have been able to support local colleagues, exhausted and fearful for their families, with the emergency surgical management of survivors of major trauma (predominantly blast and crush injuries), and the subsequent management of patients with complex limb injuries. So many of these patients have lost family members and have devastating, disabling wounds, requiring multiple operations and lifelong rehabilitation.
**International Disaster and Emergency Aid with Long-term Support**
## **Accounts for the Year Ended 31[st] March 2025**
## **A Summary of Our Clinical Activity to Date**
|**Intervention**|**Total**|
|---|---|
|Surgical Procedure|683|
|Consultation|816|
|**Total**|**1,499**|
Even if there is a ceasefire and ultimately a more permanent peace, however, we are only at the beginning of a recovery process that will take decades. As of the end of March 2025 there are 35,000 patients in Gaza with acute and ongoing rehabilitation needs as a result of their injuries (25% of all those injured); 24,000 of whom have major limb injuries, including amputations.
## _**Lebanon Emergency Response**_
## _**Background**_
By October 2024, 2,083 people had been killed in Lebanon since fighting broke out between Hezbollah and the Israeli military on October 8[th] 2023; over half of these deaths occurring in the preceding three weeks. A total of 9,869 people had been injured, with burn and hand injuries a significant issue amongst the survivors. These figures continued to rise as many people were buried beneath the rubble, or simply missing, and the Israeli military continued its attacks on Lebanon beyond the subsequent ceasefire. Hospitals in southern Lebanon had shut down due to damage sustained in attacks and supply shortages, with three suspending operations entirely.
d severely limited access to essential goods and services. Inflation, currency devaluation and widespread shortages of basic needs had deepened the country's reliance on humanitarian assistance. Agricultural land had been damaged by fires from attacks, and rental prices had surged in areas with high concentrations of an estimated 600,000 displaced persons, exacerbating the population's vulnerability.
## _**Our Response**_
In the aftermath of this fighting between Hezbollah and the Israeli military, and at the request of the Lebanese Ministry of Public Health (MoPH), IDEALS CIO initiated an emergency response early in 2025; focused on improving surgical and rehabilitation services for patients with significant hand injuries requiring some form of reconstruction.
We first sent a team of two hand surgeons and one hand physiotherapist to Lebanon in March 2025. They conducted joint outpatient and theatre sessions with local clinicians, reviewing 60 patients and subsequently
**International Disaster and Emergency Aid with Long-term Support**
## **Accounts for the Year Ended 31[st] March 2025**
operating on 12 of them. They also delivered a two-day training workshop for 19 local physiotherapists, providing an introduction to hand therapy and the management of complex blast injuries. All these activities took place at the Bahman hospital, Beirut.
Follow-up missions and educational/training activities have been planned for 2025/26 and we are also considering supporting trauma capacity building interventions at the Turkish hospital, Saida.
## **RESERVES POLICY**
The policy of the Charity is to keep reserves to a minimum and to ensure that all donations are assigned to beneficiaries as soon as possible.
## **FINANCIAL PERFORMANCE**
The financial performance of the Charity is set out on pages 13-14, with the total funds of the charity at the yearend being £598,779 (£120,278 being unrestricted and £478,501 being restricted). Included within the restricted funds is stock held at the year-end of £200,241 relating to surgical equipment which has been purchased for donation to aid projects within the Gaza Limb Reconstruction mission, however due to security and travel restrictions to the area, they have remained in storage in the UK until such a time as they can be safely delivered to the relevant project partners.
The trustees continued with a specialist insurance policy during the year to cover those volunteering in an active war zone in Gaza.
## **TRIBUTES AND THANKS**
As in previous years the trustees are very grateful to Barnes Roffe, Chartered Accountants, who have loyally followed our activities for several years and advised us on appropriate accountancy procedures and undertake this work without a fee. This has been vital in helping us to continue and has contributed greatly to our success.
Our website continues to benefit from the wonderful technical support and guidance of Mr Freddie Groom; we are hugely grateful to him for this vital work, again undertaken without a fee.
The continued support of our colleagues and friends at KCH has been inspirational; such commitment over such a long period of time is rare and hugely valued.
**International Disaster and Emergency Aid with Long-term Support**
## **Accounts for the Year Ended 31[st] March 2025**
Grateful thanks are again recorded for the loyal and excellent work by IDEALS CIO s financial controller, Mr Leon Date.
**I declare, in my capacity as a charity trustee, that**
- **the trustees have approved the report above; and**
- **have authorised me to sign it on their behalf.**
Signature: **Dr Andrew Ferguson, Co-Chair** Date:
## **International Disaster and Emergency Aid with Long term Support**
## **Accounts for the Year Ended 31 March 2025**
## **Independent Examiner's Report**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which are set out on pages 13 to 19.
## **Responsibilities and basis of report**
As the trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities
I report in respect of my examination of the accounts carried out under section 145 of the 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.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the
## **Independent examiner's statement**
confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England and Wales, 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 the charity as required by section 130 of the Act; or
- (2) the accounts do not accord with those records
- (3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the 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.
**Ben Bradley FCA Barnes Roffe Advisory Limited** Chartered Accountants Charles Lake House Claire Causeway Crossways Business Park Dartford Kent DA2 6QA
Date:
10
## **International Disaster and Emergency Aid with Long term Support**
## **Accounts for the Year Ended 31st March 2025**
## **Statement of Financial Activities**
|Note
**Income and endowments from:**
Donations and legacies
3
Investment income
3
**Total income and endowments**
**Expenditure on:**
Costs of activities in furtherance of the
objects of the charity
Fund Raising & Publicity
4
Charitable activities
4
**Total expenditure**
**Net income / (expenditure)**
**Transfer between funds**
**Net movement in funds**
9
Total funds brought forward at 1 April 2024
9
9
**Total funds carrried forward at 31 March 2025**
9
Funds Transfer from previous charity under
merger accounting|**Unrestricted**
**Funds**
**2025**
**£**
143,434
1,792
145,226
13,112
23,110
36,221
109,004
-
109,004
150
11,124
120,278|**Restricted**
**Fund**
**2025**
**£**
477,324
-
477,324
-
166,908
166,908
310,416
-
310,416
-
168,085
478,501|**Total**
**2025**
**£**
**620,758**
**1,792**
**622,550**
**13,112**
**190,018**
**203,130**
**419,420**
**-**
**419,420**
**150**
**179,209**
**598,779**|_Total_
_2024_
_£_
_411,657_
_506_
_412,163_
_4,360_
_242,473_
_246,833_
_165,330_
_-_
_165,330_
_14,029_
_-_
_179,359_|
|---|---|---|---|---|
11
## **International Disaster and Emergency Aid with Long term Support**
## **Accounts for the Year Ended 31 March 2025**
**Balance sheet at 31 March 2025**
|Note
**Current Assets**
Stock
6
Cash at bank and hand
7
**Total Current Assets**
Creditors: amounts falling due within one year
8
**Net current assets**
**Total Net Assets**
**Funds of the charity**
Restricted funds
10(ii)
Unrestricted funds
10(i)
**Total Funds**|**£**
-
125,578
125,578
(5,300)
120,278
120,278
-
120,278
120,278
**General**
**Fund**|**£**
200,241
278,260
478,501
-
478,501
478,501
478,501
-
478,501
**Restricted**
**Fund**|**Total**
**31.03.25**
**£**
**200,241**
**403,838**
604,079
**(5,300)**
**598,779**
**598,779**
**478,501**
**120,278**
**598,779**|**Total**
**31.03.24**
**£**
_-_
_-_
_-_
_(18,558)_
(18,558)
_(18,558)_
_168,085_
_11,274_
_179,359_|
|---|---|---|---|---|
The charity's trustees acknoweldge their resposibilities for the preparation of the accounts.
The charity's trustees consider that the charity is entitled to exemption from the requirement to have an audit under section 43(2) of the Charities Act 1993.
The accounts were approved by the trustees on and signed on its behalf.
## **Dr Andrew Ferguson - Chairman**
12
**International Disaster and Emergency Aid with Long Term Support**
## **Accounts for the Year Ended 31 March 2025**
## **Notes to the Accounts**
**1. General Information**
International Disaster and Emergency Aid with Long Term Support (IDEALS) is a Charitable Incorporated Organisation (CIO) and registered charity incorporated in England and Wales. The registered office is 17 Carsick View Road, Sheffield, SS10
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006* and UK Generally Accepted Accounting Practice.
**2. Accounting policies**
- **2.1** The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
## **2.2 Merger Accounting**
The previous charity, IDEALS (Register charity no. 1080144), converted, and transferred its funds and activities to IDEALS CIO (Registered charity no.1181968) on 1 April 2024. In accordance with the Charity SORP this has been accounted for using merger accounting. As such assets, liabilities and funds of the previous IDEALS charity have been presented as though they had always been part of IDEALS CIO, including the comparative financials for 2024.
## **2.3 Income**
## **Funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## _**Recognition of income**_
Income is included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in the
Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.
## _**Offsetting**_
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
13
## **International Disaster and Emergency Aid with Long Term Support**
## **Accounts for the Year Ended 31 March 2025**
## **Notes to the Accounts**
## **2.3** _**Recognition of income (continued)**_
## _**Grants and donations**_
Grants and donations are only included in the SoFA when the general income recognition criteria are met.
## **Volunteer help**
annual report.
## **2.4 Expenditure and liabilities**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
## _**Liability recognition**_
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
## _**Governance and support costs**_
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.
## _**Creditors**_
The charity has creditors which are measured at settlement amounts less any discounts.
## **2.5 Assets** _**Stocks**_
Stocks are measured at the lower of cost or net realisable value.
## **2.6 Going concern**
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
## **3. Analysis of income**
|**_Donations:_**
General donations
Just Giving and The Big Give Trust
Gift Aid Tax Refunds
CAF Donations
**_Other trading activities:_**
Investment income reciept
**Total Income**|**Unrestricted**
**funds**
**2025**
**£**
40,207
86,836
15,341
1,050
143,434
1,792
**145,226**|**Restricted**
**funds**
**2025**
**£**
430,444
43,180
3,701
-
477,324
-
**477,324**|**Total**
**2025**
**£**
470,651
130,016
19,041
1,050
620,758
1,792
**622,550**|_Total_
_2024_
_£_
_318,132_
_82,462_
_11,063_
_-_
_411,657_
_506_
_412,163_|
|---|---|---|---|---|
14
## **International Disaster and Emergency Aid with Long Term Support**
## **Accounts for the Year Ended 31 March 2025**
## **Notes to the Accounts**
|**4.**
**Analysis of expenditure**
**Unrestricted**
**Note**
**funds**
**2025**
**£**
Fund Raising and Publicity
13,112
**_Charitable activities:_**
Operational Costs
**5**
2,410
Management and Administration
20,700
23,110
**Total Expenditure**
**36,221**
**5.**
**Analysis of operational costs**
**Unrestricted**
**funds**
**2025**
**£**
Project monitoring/ development
-
Travel & Accomodation
-
Equipment
-
Equipment storage
-
Currency
-
IDEALS Local Partner grants and project funding
-
General Expenses
2,410
Insurance
-
**Total operational costs**
**2,410**
**6.**
**Stocks**
**Unrestricted**
**funds**
**2025**
£
Equipment Stock
-
Total Stock
**-**
**7.**
**Cash at bank and in hand**
**Unrestricted**
**funds**
**2025**
£
Cash at bank and in hand
125,578
Total cash at bank and in hand
**125,578**
**8.**
**Creditors and accruals**
**Unrestricted**
**funds**
**2025**
**£**
Accruals
5,300
Total creditors and accruals
**5,300**|**Restricted**
**funds**
**2025**
**£**
**-**
166,908
-
166,908
**166,908**
**Restricted**
**funds**
**2025**
**£**
-
19,943
112,865
5,183
11,793
-
6,943
10,180
**166,908**
**Restricted**
**funds**
**2025**
£
200,241
**200,241**
**Restricted**
**funds**
**2025**
£
278,260
**278,260**
**Restricted**
**funds**
**2025**
£
-
-|**Total**
**2025**
**£**
**13,112**
**169,318**
**20,700**
**190,018**
**203,130**
**Total**
**2025**
**£**
**-**
**19,943**
**112,865**
**5,183**
**11,793**
**-**
**9,353**
**10,180**
**169,318**
**Total**
**2025**
£
**200,241**
**200,241**
**Total**
**2025**
£
**403,838**
**403,838**
**Total**
**2025**
**£**
**5,300**
**5,300**|_Total_
_2024_
_£_
_4,360_
_234,573_
_7,900_|
|---|---|---|---|
||||242,473|
|||||
||||246,833|
||||_Total_
_2024_
_£_
_125_
_34,234_
_21,098_
_-_
_-_
_136,557_
_22,208_
_20,351_|
||||_234,573_|
||||_Total_
_2024_
_£_
_-_|
||||_-_|
||||_Total_
_2024_
_£_
_197,917_|
||||_197,917_|
||||_Total_
_2024_
_£_
_18,558_|
||||_18,558_|
## **9. Independent examiner's fee**
The independent examiner's fee amounts to £2,800 (2024 - £2,800). However, the fee relates to donated services and therefore corresponding income of £2,800 (2024 - £2,800) has also been recognised.
15
## **International Disaster and Emergency Aid with Long Term Support**
## **Accounts for the Year Ended 31 March 2025**
## **Fund Receipts and Payments Account - General**
|**10. Fund reconciliation**
**(i)**
**Unrestricted funds**
**Total**
**2025**
**£**
Incoming resources from general donations
**40,207**
Incoming resources from Just Giving and The Big Give Trus
**86,836**
Gift Aid Tax Refunds
**15,341**
CAF Donations
**1,050**
Investment income
**1,792**
**Total income**
**145,226**
Costs of activities in furtherance of the
objects of the charity;
Fundraising & Publicity
**13,112**
Operational Costs
**2,410**
Management and Adminisitration
**20,700**
**Total expenditure**
**36,221**
**Net income / (expenditure)**
**109,004**
Transfer to restricted funds
**-**
Total funds b/fwd at 1 April 2024
**150**
**11,124**
**Total funds carried forward at 31st March 2025**
**120,278**
**Analysis of net assets**
Cash at bank and hand
**125,578**
Creditors: amounts falling due within one year
**(5,300)**
**Total**
**120,278**
Funds Transfer from previous charity under merger
accounting (see note 2.2)|_Total_
_2024_
_£_
_53,194_
_64,813_
_11,063_
_-_
_506_|
|---|---|
||_129,576_|
||_4,360_
_-_
_7,900_|
||_12,260_|
||_117,316_
_(109,215)_
_3,173_
_-_|
||_11,274_|
||**-**
**-**|
||**-**|
16
## **International Disaster and Emergency Aid with Long term Support**
## **Accounts for the Year Ended 31 March 2025**
## **Receipts and Payments Account - Restricted Funds**
|**10. Fund reconciliation**
**(i)**
**Restricted funds**
Incoming resources from general donations
Incoming resources from Just Giving and The Big Give Trust
Gft Aid Tax Refunds
**Total income**
**Costs of activities in furtherance of the**
**objects of the charity;**
Project monitoring/development
Travel & Accomodation
Equipment
Equipment Storage
Currency
IDEALS local partner grants and project funding
General Expenses
Insurance
**Total expenditure**
**Net income / (expenditure)**
Transfer from unrestricted Funds
Total funds brought forward at 1 April 2024
**Bank balances at 31st March 2025**
**Analysis of net assets**
Stocks
Cash at bank and hand
Creditors: amounts falling due within one year
**Total**
Funds Transfer from previous charity under merger
accounting (see note 2.2)|Gaza Limb
Lebanon
**2025**
_2024_
Reconstruction
Syrian
**£**
_£_
Training
Refugees
422,871
7,573
**430,444**
_264,939_
41,971
1,209
**43,180**
_16,626_
3,441
260
**3,701**
_1,023_|
|---|---|
||468,282
9,042
**477,324**
_282,588_|
||-
-
**-**
_125_
16,556
3,387
**19,943**
_34,234_
112,865
-
**112,865**
_21,098_
5,183
-
**5,183**
_-_
11,793
**11,793**
_-_
-
-
**-**
_136,557_
6,943
-
**6,943**
_22,208_
7,140
3,040
**10,180**
_20,351_|
||160,481
6,427
**166,908**
_234,573_|
||307,801
2,614
**310,416**
_48,015_
-
-
**-**
_109,215_
_10,855_
168,085
-
**168,085**
_-_|
||475,886
2,614
**478,501**
_168,085_|
||**200,241**
**-**
**200,241**
_-_
**275,646**
**2,614**
**278,260**
_186,643_
**-**
**-**
**-**
_(18,558)_|
||**475,886**
**2,614**
**478,501**
_168,085_|
17