2025-04-05-accounts

Charity Registration No. 1183449

IHSAN FOR CHILDREN FOUNDATION

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

IHSAN FOR CHILDREN FOUNDATION

LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 5 APRIL 2025

Charity number	1183449
Trustees	Yosra Agil (Chair)
	Saffa Mir
	Noha Ibrahim	(Appointed 06/05/2025)
	Abrar Agil	(Resigned 06/05/2025)
Registered office	Ihsan For Children
	PO Box 559
	Manchester
	M16 6GH
Independent Examiner	WRN Investments Limited
	Ground Floor Unit 2	Manor Court
	Manor Mill Lane
	Leeds
	England
	LS11 8LQ
Bankers	HSBC Bank
	2-4 St Ann's Square
	Manchester
	M2 7HD
	Lloyds Bank plc
	25 Gresham Street
	London
	EC2V 7HN

IHSAN FOR CHILDREN FOUNDATION

CONTENTS

FOR THE YEAR ENDED 5 APRIL 2025

	Page
Trustees’ Report	1 - 4
Independent Examiner’s Report	5
Statement of Financial Activities	6
Statement of Financial Position	7
Notes	8 - 10

IHSAN FOR CHILDREN FOUNDATION

TRUSTEE’S REPORT

FOR THE YEAR ENDED 5 APRIL 2025

The trustees present their annual report for Ihsan For Children Foundation for the year ended 5[th] April 2025.

The financial statements comply with the Charities Act 2011 and 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 (FRS 102) (effective 1 January 2015), as modified by the exemption for small charities provided in Update Bulletin 1.

Structure, governance, and management

Governing document

The Charity is governed by its Constitution, which was adopted on 16 May 2019. The Constitution sets out the Charity’s objectives, powers, and the rules for its governance, including the appointment and responsibilities of trustees.

Constitution of the Charity

The Charity is constituted as a Charitable Incorporated Organisation (CIO) and is registered with the Charity Commission. The Trustees are responsible for the overall management and control of the Charity, holding regular meetings to review activities, set strategic priorities, and ensure compliance with legal and regulatory requirements.

Recruitment and Appointment of Trustees

The methods used to recruit and appoint new charity trustees include a transparent recruitment process. Trustees are elected by the existing board members in accordance with the provisions set out in the Constitution. This process ensures that new trustees have the necessary skills and experience to contribute effectively to the governance of the Charity.

Trustees and Volunteers

Volunteers are involved in all aspects of our work, and all our trustees also give their time freely. The trustees who held office during the period and subsequently were as follows:

• Yosra Agil (Chair)

• Saffa Mir

• Noha Ibrahim (Appointed 06/05/2025)

• Abrar Agil (Resigned 06/05/2025)

Public benefit

The Trustees confirm their compliance with the duty to have due regards to the public benefit guidance (section 17 of the Charities Act 2011) published by the Charity Commission when reviewing the Charity's aims and objectives and in planning future activities.

Objectives and activities

The objectives and activities of the Charity are:

1. To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life

2. The relief of children who are in need by reason of their age, ill health or disability, social or economic circumstances or other disadvantage in particular but not exclusively by providing clothing, educational supplies and health provisions.

Mission statement

To support vulnerable and disadvantaged children and their families by providing essential humanitarian aid and welfare support, enabling them to live with dignity, safety, and hope.

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IHSAN FOR CHILDREN FOUNDATION

TRUSTEE’S REPORT

FOR THE YEAR ENDED 5 APRIL 2025

Operational activities

In carrying out its charitable objectives, the Charity undertakes the following activities:

• Deliver humanitarian support to vulnerable children and their families, including food distribution, clean water initiatives, emergency medical assistance and basic welfare supplies.

• Provide winter relief, including essential clothing and bedding, particularly in refugee contexts.

• Support community wellbeing through projects aimed at improving physical, social, and educational conditions for children affected by poverty, conflict, and displacement.

Achievement and performance

During the year, Ihsan for Children Foundation made progress in delivering its charitable objectives, supporting vulnerable children and families affected by poverty, displacement, sickness, and social disadvantage. The charity’s work included local community support within the UK and humanitarian aid projects overseas, reaching individuals facing significant hardship.

Humanitarian Aid Projects

Throughout the year, the charity delivered a number of significant international aid projects focused on providing essential assistance and alleviating hardship:

• Drinking Water Appeal (Gaza): The charity supported the provision of clean and safe drinking water to children and families in the Khan Yunus refugee camp in Gaza, addressing a critical basic need in an environment where access to safe water remained severely limited.

• Gaza Emergency Appeal: Emergency food supplies, essential medical assistance, and basic necessities were delivered to conflict-affected children and families in Gaza, supporting those unable to meet their most basic needs due to ongoing instability.

• Gaza Bread Project: In partnership with local organisations, freshly baked bread was distributed to more than 500 families in the Jabalia camp, contributing to food security for displaced families living in challenging conditions.

• Winter Relief Programme: Targeted distributions of winter clothing, blankets, mattresses, and food parcels provided vital support to children and families living in refugee camps during periods of cold weather.

These projects contributed directly to the relief of poverty and hardship among children and families affected by conflict and displacement.

Community Support and Outreach

Alongside international relief efforts, the charity also delivered activities designed to support families whose wellbeing is Alongside international relief efforts, the charity also delivered activities aimed at supporting families experiencing ongoing hardship:

• Support for Communities Initiative: Community-level support was provided to vulnerable families, particularly refugees and displaced people, through the distribution of essential items, welfare assistance, and practical support to improve living conditions and family wellbeing.

• Awareness and Engagement: The charity raised awareness of issues affecting refugee children and families through online channels, community engagement, and partnerships, helping to mobilise support from donors and volunteers.

These activities supported the charity’s objective of improving conditions of life for children in need.

Partnerships and Volunteer Engagement

The charity’s work was supported by partnerships with local organisations, volunteers, and supporters, which were essential in enabling effective and timely delivery of aid. Volunteer involvement continued to play an important role in logistics, distribution, community liaison, and direct support to beneficiaries.

Organisational Growth and Impact

During the reporting period, the charity managed increased levels of donations and project support, enabling it to respond to growing humanitarian needs. Trustees noted continued diversity in funding sources, supporting the sustainability of ongoing programmes.

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IHSAN FOR CHILDREN FOUNDATION

TRUSTEE’S REPORT

FOR THE YEAR ENDED 5 APRIL 2025

Operational systems were also strengthened to improve accountability, transparency, and oversight, including enhanced reporting processes and partner monitoring to help ensure that charitable resources were applied effectively.

Future plans

Ihsan for Children Foundation will continue its efforts both in the United Kingdom and overseas, in alignment with its mission to support vulnerable and disadvantaged children and families. Future projects will focus on delivering the charities objectives as outlined above.

Reference and administrative details

Charity name: Ihsan For Children Foundation Registered Charity number: 1183449 Principal address: Ihsan For Children, PO Box 559 Manchester, M16 6GH Trustees: Yosra Agil (Chair) Saffa Mir Noha Ibrahim (Appointed 06/05/2025) Abrar Agil (Resigned 06/05/2025) Email: [e-mail] Website: www.ihsanchildren.org

Financial review

Income for the year amounted to £641,485 (2024: £617,198). Expenditure in the year amounted to £585,006 (2024: £335,154). The net movement in funds for the year was a surplus of £56,479 (2024: £282,044). Unrestricted reserves stood at £421,684 (2024: £321,776) and restricted funds stood at £nil (2024: £43,429).

Reverses policy

We expect to hold £10,000 as reserves solely to be awarded as grants in the future when received donations are less than expected and do not meet the budgeted expenditure.

Independent examiner

A resolution proposing that WRN Accountants be reappointed as Independent Examiner of the Charity will be put to members.

Statement of responsibilities of the trustees

The Charity’s trustees are responsible for preparing the annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Charity’s trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including income and expenditure, for that period. In preparing the financial statements, the Charity’s trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP (FRS 102);

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

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IHSAN FOR CHILDREN FOUNDATION

TRUSTEE’S REPORT

FOR THE YEAR ENDED 5 APRIL 2025

Statement of responsibilities of the trustees (continued)

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011.

They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Charity’s trustees are satisfied that the internal controls operated to safeguard the Charity's assets are appropriate to the nature and scale of the Charity's operations.

The annual report was approved by the trustees on 27 January 2026 and signed on its behalf by:

Yosra Agil (Chair) Trustee

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IHSAN FOR CHILDREN FOUNDATION

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 5 APRIL 2025

I report to the trustees on my examination of the accounts of Ihsan For Children Foundation for the year ended 5[th] April 2025.

This report is made solely to the Charity's trustees, as a body. My examination has been undertaken so that I might state to the Charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose.

Respective responsibilities of trustees and examiner

As the Charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (“the Charities Act”). The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 ("the Charities Act") and that an independent examination is needed.

• It is my responsibility to:

• examine the financial statements under section 145 of the Charities Act 2011.

• to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and

• to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination was carried out in accordance with 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the 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 financial statements present a 'true and fair' view, and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

• the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts did not accord with the accounting records; or

• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 or are not consistent with the Charities SORP (FRS102), other than any requirement that the accounts give a ‘true and fair’ view 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 to enable a proper understanding of the accounts to be reached.

Independent Examiner WRN Investments Limited Ground Floor Unit 2 Manor Court Manor Mill Lane Leeds LS11 8LQ

Dated: 27 January 2026

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IHSAN FOR CHILDREN FOUNDATION

STATEMENT OF FINANCIAL ACTIVTIES

FOR THE YEAR ENDED 5 APRIL 2025

		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2025	2025	2025	2024
	Note	£	£	£	£
Income from:
Donations and legacies	2	620,155	-	620,155	617,198
Other income	3	21,330	-	21,330	-
		───────	───────	───────	─────────
Total income		641,485	-	641,485	617,198
		═══════	═══════	═══════	═════════
Expenditure on:
Charitable activities	4	571,431	-	571,431	331,008
Support costs	5	13,575	-	13,575	4,146
		───────	───────	──────	─────────
Total expenditure		585,006	-	585,006	335,154
		═══════	═══════	══════	═════════
Net income/(expenditure)		56,479	-	56,479	282,044
Transfers between funds		43,429	(43,429)	-	-
		───────	───────	──────	─────────
Net movement in funds		99,908	(43,429)	56,479	282,044
Reconciliation of funds:
Total funds brought forward		321,776	43,429	365,205	83,161
		───────	───────	──────	─────────
Total funds carried forward		421,684	-	421,684	365,205
		═══════	═══════	══════	═════════

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

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IHSAN FOR CHILDREN FOUNDATION

STATEMENT OF FINANCIAL POSITION

AS AT 5 APRIL 2025

		2025	2024
	Note	£	£
Current assets
Cash at bank and in hand		424,184	366,405
Creditors: amounts falling due within one year	6	(2,500)	(1,200)
		--------------------------------------	--------------------------------------
Net assets		421,684	365,205
		======================================	======================================
The funds of the charity:
Restricted funds		-	43,429
Unrestricted funds		421,684	321,776
		--------------------------------------	--------------------------------------
Total charity funds		421,684	365,205
		======================================	======================================

The notes on page 8-10 form part of these financial statements.

The financial statements were approved on behalf of the Trustees on 27 January 2026 by:

Yosra Agil (Chair) Trustee

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IHSAN FOR CHILDREN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

1 Accounting policies

1.1 Basis of preparation and going concern assessment

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these financial statements. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The Trustees consider there are no material uncertainties about the Charity’s ability to continue as a going concern.

1.2 Income

Income is recognised when the Charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the Charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

1.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis under the following heading.

Expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries.

Support costs comprise those costs which are incurred directly in support of expenditure on the objects of the charity and include governance cost, finance, and office costs. Governance costs are those costs incurred in connection with the compliance with constitutional and statutory requirements of the charity.

1.4 Fund Accounting

Unrestricted funds are available to spend on activities that further any of the purposes of Charity.

Designated funds are unrestricted funds of the Charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Trust’s work or for specific projects being undertaken by the Trust.

1.5 Taxation

The Charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

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IHSAN FOR CHILDREN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

2 Donations and legacies Unrestricted Funds £ Donations 620,155 620,155 3 Other income Unrestricted Funds £ Gift aid 21,330 21,330 4 Charitable activities Charitable activities Analysis by fund Unrestricted funds Restricted funds 5 Support and governance costs Accountancy Bank charges Consultancy fees Insurance IT software and consumables Legal and professional fees Postage and stationery Analysis by fund Unrestricted funds Restricted funds	Restricted Funds £ - - Restricted Funds £ - -	Total 2025 Unrestricted Funds Restricted Funds £ £ £ 620,155 617,198 - 620,155 617,198 - Total 2025 Unrestricted Funds Restricted Funds £ £ £ 21,330 - - 21,330 - - 2025 £ 571,431 2025 £ 571,431 - 571,431 2025 £ 1,500 2,452 6,750 358 691 1,400 424 13,575 2025 £ 13,575 - 13,575	Total 2024 £ 617,198
			617,198
			Total 2024 £ -
			-
			2024 £ 331,008
			2024 £ 331,008 -
			331,008
			2024 £ 1,000 2,247 899 - - - - 4,146 2024 £ 4,146 - 4,146

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IHSAN FOR CHILDREN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

6	Creditors: amounts falling due within one year
		2025	2024
		£	£
	Other creditors	2,500	1,200

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