```
REGISTERED CHARITY NUMBER: 1188857
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Report of the Trustees and
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Unaudited Financial Statements
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for the Year Ended 31 December 2022
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for
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Barzani Charity Foundation
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Bennewith 2018 Limited
t/a A J Bennewith & Co
Upper Ground Floor
18 Farnham Road
Guildford
Surrey
GU1 4XA
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Barzani Charity Foundation
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## **`Contents of the Financial Statements for the Year Ended 31 December 2022`**
|||**`Page`**||
|---|---|---|---|
|**`Chair’s introduction and reflections`**||`1`||
|**`Report of the Trustees`**|`2`|`to`|`3`|
|**`Statement of Financial Activities`**||`4`||
|**`Balance Sheet`**||`5`||
|**`Cash Flow Statement`**||`6`||
|**`Notes to the Cash Flow Statement`**||`7`||
|**`Notes to the Financial Statements`**|`8`|`to`|`12`|
|**`Detailed Statement of Financial Activities`**||`13`||
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Barzani Charity Foundation
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## **`Chair’s introduction and reflections for the Year Ended 31 December 2022`**
```
As we had in previous year helped refugees at the sharia camp in province of Duhok-Iraq to rebuild
their homes after the fire which destroyed many home, and provided numerous of education and hand
skilled training at the refugee camps, but yet we still have obstacles transfer money through bank, but
yet we managed to work to build our relation with BCF-Iraq and many charitable organisations in
Europe and America, through three-way partnership we managed to bring a lot of kids from Iraq to
Germany for treatment through partnership with peace village charitable organisation in Germany and
we had continues relationship with LDS and other organisation in America, BCF hired a consultant to
provide training on monitoring evaluation, vocational education and GBV as well helping orphans kids
in Iraq.
```
```
Even though we magnet to put a roof over their heads, the IDPs and refugees are facing many other
challenges. These include funding cuts from the international community for essential day to day
needs and their earnings not reflecting the true cost of living increases. As well as the personal financial
pressures on many of our donors, we face challenges sending funds from our UK bank to the Barzani
charity foundation account in Iraq. This issue has slowed us down and is preventing us from doing
more for refugees at the current time.
```
```
Also, Barzani charity foundation have helped sizeable numbers of refugees, asylum seekers and other
vulnerable people in the UK by providing them with an educational guide teaching day to day life skills
and the way of life in the UK. There were also social events which help and strengthen the idea of
diverse society and help people settle in the UK.
```
```
Barzani charity foundation have invested enormously into strengthening its relations within the UK
and Europe as well as America. In order to collaborate with other humanitarian partners to provide
necessities and reduce hunger and poverty among the refugees based in Iraq. This helps reduce further
migration to Europe.
```
```
Despite all challenges, we are committed to work tirelessly with our partners and we remain
committed to support those who are dependent on us. We will continue to develop new services and
partnerships to meet the needs of vulnerable people and continue to positively change lives.
```
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Chair of the Barzani Charity Foundation
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Page 1
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Barzani Charity Foundation
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## **`Report of the Trustees for the Year Ended 31 December 2022`**
```
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31December2022. The
trusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableinthe UK
and Republic of Ireland (FRS 102) (effective 1 January 2019).
```
## **`OBJECTIVES AND ACTIVITIES`**
```
TheBarzanicharityfoundation,guidedbythephilosophyoflateMustafaBarzani,theKurdishrevolutionaryleader who
once said its pride to serve humanity.His principlesare the bedrockof this foundationand all activitiesundertakenby the
foundationmust be designedfor humanitarianpurposesin whichall beneficiarieshave to be treatedequally.As such the
Barzanicharityfoundation,workedveryhardtoprovidefortheneedsofrefugeesandIDP'sbasedinnorthof Iraq
(Kurdistanregion).WetogetherrebuiltthedestroyedcampofEizidyandprovidedtrainingandcapacitybudling for
vulnerable people from all walks of life.
```
```
Also,Barzanicharityfoundationhave helpedsizeablenumberof refugees,asylumseekersandothervulnerablepeople in
the UK by providingthem with an educationalguide, day to day life skills and knowledgeof the way of life in the UK. There
are also social events which help and strengthen the idea of a diverse society and help people settle in the UK.
```
```
Barzanicharityfoundationhaveinvestedenormouslyintostrengtheningits relationswithinthe UK andEuropeas well as
America.Inordertocollaboratewithotherhumanitarianpartnerstoprovidenecessitiesandreducehungerand poverty
among the refugees based in Iraq. This helps reduce further migration to Europe.
```
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Also,Barzanicharityfoundation,aimtoworkwithothercharityNGOstoachieveitsobjectivesbyreceivingand making
donations to recognized charities for legitimate charity purposes.
```
## **`Public Benefit`**
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TheTrusteesrecognisethedutyimposeduponthembytheCharitiesAct2011,Section17andalsotherequirement to
have due regard to the general guidance provided by the Charity Commission in connections with Public Benefit.
The charity fulfilled this duty by providing grants to further the charity's objective of relieving poverty.
```
## **`ACHIEVEMENT AND PERFORMANCE`**
```
During2022,we faceda challengeof transferringfundwhichwas designatedforreconstructionof Eizidycampsafter fire
andeducationalprogramfortherefugeescampsaswellasorphansfinancialassistance,despiteofthatwe tryithard to
connectwithourpotentialpartnersandworkwithBCF-Iraqtomaintainpartnership,intheUKweworkedwith mainly
kurdishcommunityespeciallynewarrivaltoeducatethemonsocialissuesandhowtosettleintheUKandadopt the
BritishwayoflifethatincludinghowtorespecttheruleoflawandhowtolearnEnglish,alsowe havehadmanyvisit to
EuropeespeciallyGermany to connectwith partnersto help us to help refugees and vulnerablepeople in Iraq. Overall BCF
had impact upon wider society at home and abroad.
```
## **`FINANCIAL REVIEW`**
```
AswealreadymentionduetobanktransfertoourpartnerBCF-Iraqwehadlessactivities,nevertheless,through our
networkBCFmanagedtoreachouttomanycharitiesininGermanyandthroughconsultancywemanagedtoreach to
Americanorganisationforfutureprojectsmainlyforrefugeesandthroughconsultancywe reachedoutto philanthropies
individualandorganisationinUSAtodonate,however,theamountwespentwas99152poundwhichwasmore than
what we received which was 15224.32 pounds, BCF spent 200 pounds more than the amount raised.
```
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Governing document`**
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The charity is controlled by its governing document, a deed of trust and constitutes a CIO.
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Page 2
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Barzani Charity Foundation
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## **`Report of the Trustees`**
## **`for the Year Ended 31 December 2022`**
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Recruitment and appointment of new trustees`**
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Trusteeswillbeappointedwhennecessaryandasuitablecandidatecanbeidentified.AllTrusteesaregiven sufficient
training on appointment.
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## **`REFERENCE AND ADMINISTRATIVE DETAILS`**
## **`Registered Charity number`**
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1188857
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## **`Principal address`**
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12 Falmouth Road
Birmingham
B34 6£H
```
## **`Trustees`**
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A Mustafa
Mrs M Salim
Dr F Hiwaizi
K Othamn (appointed 1.2.22)
A Saleem (appointed 1.2.22)
```
25/09/2024 `Approved by order of the board of trustees on ............................................. and signed on its behalf by:`
> `..........................................................................` awatmustafa
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A Mustafa - Trustee
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Page 3
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Barzani Charity Foundation
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## **`Statement of Financial Activities`**
## **`for the Year Ended 31 December 2022`**
|`Unrestricted`
`fund`
`Notes`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`-`
**`EXPENDITURE ON`**
**`Charitable activities`**
`Grants`
`450`
`Support costs`
`1,500`
`Other charitable activites`
`33,517`
**`Total`**
`35,467`
**`NET INCOME/(EXPENDITURE)`**
`(35,467)`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`106,737`
**`TOTAL FUNDS CARRIED FORWARD`**
`71,270`|`Restricted`
`funds`
`£`
`13,221`
`13,221`
`-`
`-`
`13,221`
`-`
`-`
`-`|`31.12.22`
`31.12.21`
`Total`
`Total`
`funds`
`funds`
`£`
`£`
`13,221`
`466,561`
`13,671`
`354,930`
`1,500`
`1,290`
`33,517`
`3,604`
`48,688`
`359,824`
`(35,467)`
`106,737`
`106,737`
`-`
`71,270`
`106,737`|`31.12.22`
`31.12.21`
`Total`
`Total`
`funds`
`funds`
`£`
`£`
`13,221`
`466,561`
`13,671`
`354,930`
`1,500`
`1,290`
`33,517`
`3,604`
`48,688`
`359,824`
`(35,467)`
`106,737`
`106,737`
`-`
`71,270`
`106,737`|
|---|---|---|---|
||||`354,930`
`1,290`
`3,604`|
||||`359,824`|
||||`106,737`
`-`|
||||`106,737`|
```
The notes form part of these financial statements
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```
Page 4
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Barzani Charity Foundation
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## **`Balance Sheet`**
## **`31 December 2022`**
|`Unrestricted`
`fund`
`Notes`
`£`
**`CURRENT ASSETS`**
`Cash at bank`
`72,770`
**`CREDITORS`**
`Amounts falling due within one year`
`4`
`(1,500)`
**`NET CURRENT ASSETS`**
`71,270`
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
`71,270`
**`NET ASSETS`**
`71,270`
**`FUNDS`**
`5`
`Unrestricted funds`
**`TOTAL FUNDS`**
|`Restricted`
`funds`
`£`
`298,308`
`(298,308)`
`-`
`-`
`-`
|`31.12.22`
`Total`
`funds`
`£`
`371,078`
`(299,808)`
`71,270`
`71,270`
`71,270`
`71,270`
`71,270`
25/09/2024|`31.12.21`
`Total`
`funds`
`£`
`458,574`
`(351,837)`
`106,737`
`106,737`
`106,737`
`106,737`|
|---|---|---|---|
||||`106,737`|
|||||
```
The financialstatementswere approvedby the Boardof Trusteesandauthorisedfor issueon .............................................
and were signed on its behalf by:
```
## awatmustafa
```
.............................................
A Mustafa - Trustee
```
```
The notes form part of these financial statements
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```
Page 5
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Barzani Charity Foundation
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|**`Cash Flow Statement`**
**`for the Year Ended 31 December 2022`**
`31.12.22`
`Notes`
`£`
**`Cash flows from operating activities`**
`Cash generated from operations`
`1`
`(87,496)`
`Net cash (used in)/provided by operating activities`
`(87,496)`
**`Change in cash and cash equivalents in the`**
**`reporting period`**
`(87,496)`
**`Cash and cash equivalents at the beginning`**
**`of the reporting period`**
`458,574`
**`Cash and cash equivalents at the end of the`**
**`reporting period`**
`371,078`|`31.12.21`
`£`
`458,574`|
|---|---|
||`458,574`|
|||
||`458,574`
`-`|
||`458,574`|
```
The notes form part of these financial statements
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Page 6
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Barzani Charity Foundation
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## **`Notes to the Cash Flow Statement`**
## **`for the Year Ended 31 December 2022`**
## **`1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES`**
|**`Net (expenditure)/income for the reporting period (as per the Statement`**
**`of Financial Activities)`**
**`Adjustments for:`**
`(Decrease)/increase in creditors`
**`Net cash (used in)/provided by operations`**|`31.12.22`
`£`
`(35,467)`
`(52,029)`
`(87,496)`|`31.12.21`
`£`
`106,737`
`351,837`|
|---|---|---|
|||`458,574`|
## **`2. ANALYSIS OF CHANGES IN NET FUNDS`**
||`At 1.1.22`|`Cash flow`|`At 31.12.22`|
|---|---|---|---|
||`£`|`£`|`£`|
|**`Net cash`**||||
|`Cash at bank`|`458,574`|`(87,496)`|`371,078`|
||`458,574`|`(87,496)`|`371,078`|
|**`Total`**|`458,574`|`(87,496)`|`371,078`|
```
The notes form part of these financial statements
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```
Page 7
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Barzani Charity Foundation
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## **`Notes to the Financial Statements for the Year Ended 31 December 2022`**
## **`1. ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewith the CharitiesSORP (FRS 102) 'Accountingand Reportingby Charities:Statementof Recommended
PracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReporting Standard
applicablein the UK and Republicof Ireland(FRS 102) (effective 1 January2019)', FinancialReportingStandard 102
'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andtheCharitiesAct2011. The
financial statements have been prepared under the historical cost convention.
```
## **`Income`**
```
All incomeis recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the funds,it is
probable that the income will be received and the amount can be measured reliably.
```
## **`Expenditure`**
```
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
the amountof the obligationcanbe measuredreliably.Expenditureis accountedforon an accrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.
```
```
Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedasa commitment
but not accrued as expenditure.
```
## **`Taxation`**
```
The charity is exempt from tax on its charitable activities.
```
## **`Fund accounting`**
```
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
```
```
Restrictedfundscanonlybe usedforparticularrestrictedpurposeswithinthe objectsof the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
```
```
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
```
## **`2. TRUSTEES' REMUNERATION AND BENEFITS`**
```
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2022norforthe year
ended 31 December 2021.
```
```
continued...
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```
Page 8
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Barzani Charity Foundation
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## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2022`**
## **`2. TRUSTEES' REMUNERATION AND BENEFITS - continued`**
## **`Trustees' expenses`**
```
During the year ended 31 December 2022, no expenses were paid to Trustees.
```
## **`3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**
|**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
**`EXPENDITURE ON`**
**`Charitable activities`**
`Grants`
`Support costs`
`Other charitable activites`
**`Total`**
**`NET INCOME`**
**`TOTAL FUNDS CARRIED FORWARD`**
**`4.`**
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Other creditors`
**`5.`**
**`MOVEMENT IN FUNDS`**
**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Unrestricted`
`Restricted`
`fund`
`funds`
`£`
`£`
`115,924`
`350,637`
`4,293`
`350,637`
`1,290`
`-`
`3,604`
`-`
`9,187`
`350,637`
`106,737`
`-`
`106,737`
`-`
`31.12.22`
`£`
`299,808`
`Net`
`movement`
`At 1.1.22`
`in funds`
`£`
`£`
`106,737`
`(35,467)`
`106,737`
`(35,467)`|`Total`
`funds`
`£`
`466,561`
`354,930`
`1,290`
`3,604`
`359,824`
`106,737`
`106,737`
`31.12.21`
`£`
`351,837`
`At`
`31.12.22`
`£`
`71,270`
`71,270`|`Total`
`funds`
`£`
`466,561`|
|---|---|---|---|
||||`354,930`
`1,290`
`3,604`|
||||`359,824`|
||||`106,737`|
||||`106,737`|
```
continued...
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Page 9
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Barzani Charity Foundation
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## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2022`**
## **`5. MOVEMENT IN FUNDS - continued`**
```
Net movement in funds, included in the above are as follows:
```
||`Incoming`|`Resources`|`Movement`|
|---|---|---|---|
||`resources`|`expended`|`in funds`|
||`£`|`£`|`£`|
|**`Unrestricted funds`**||||
|`General fund`|`-`|`(35,467)`|`(35,467)`|
|**`Restricted funds`**||||
|`Orphan kids - Iraq`|`10,035`|`(10,035)`|`-`|
|`Sick Children - Iraq`|`3,186`|`(3,186)`|`-`|
||`13,221`|`(13,221)`|`-`|
|**`TOTAL FUNDS`**|`13,221`|`(48,688)`|`(35,467)`|
## **`Comparatives for movement in funds`**
||||`Net`|||
|---|---|---|---|---|---|
||||`movement`|`At`||
||`At`|`1.1.21`|`in funds`|`31.12.21`||
|||`£`|`£`|`£`||
|**`Unrestricted funds`**||||||
|`General fund`||`-`|`106,737`|`106,737`||
|**`TOTAL FUNDS`**||`-`|`106,737`|`106,737`||
|`Comparative net movement in funds, included in the above are as follows:`||||||
||`Incoming`||`Resources`|`Movement`||
||`resources`||`expended`|`in funds`||
|||`£`|`£`|`£`||
|**`Unrestricted funds`**||||||
|`General fund`|`115,924`||`(9,187)`|`106,737`||
|**`Restricted funds`**||||||
|`Orphan kids - Iraq`||`7,440`|`(7,440)`||`-`|
|`Building Livelihoods and Capacity for`||||||
|`Disabled People`|`26,217`||`(26,217)`||`-`|
|`Reconstruction of Eizidy home`|`316,980`||`(316,980)`||`-`|
||`350,637`||`(350,637)`||`-`|
|**`TOTAL FUNDS`**|`466,561`||`(359,824)`|`106,737`||
```
continued...
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Page 10
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Barzani Charity Foundation
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## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2022`**
## **`5. MOVEMENT IN FUNDS - continued`**
```
A current year 12 months and prior year 12 months combined position is as follows:
```
|**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Net`
`movement`
`At 1.1.21`
`in funds`
`£`
`£`
`-`
`71,270`
`-`
`71,270`|`At`
`31.12.22`
`£`
`71,270`|
|---|---|---|
|||`71,270`|
```
A currentyear12 monthsandprioryear12 monthscombinednetmovementinfunds,includedintheabove are
as follows:
```
||`Incoming`|`Resources`|`Movement`|
|---|---|---|---|
||`resources`|`expended`|`in funds`|
||`£`|`£`|`£`|
|**`Unrestricted funds`**||||
|`General fund`|`115,924`|`(44,654)`|`71,270`|
|**`Restricted funds`**||||
|`Orphan kids - Iraq`|`17,475`|`(17,475)`|`-`|
|`Building Livelihoods and Capacity for`||||
|`Disabled People`|`26,217`|`(26,217)`|`-`|
|`Reconstruction of Eizidy home`|`316,980`|`(316,980)`|`-`|
|`Sick Children - Iraq`|`3,186`|`(3,186)`|`-`|
||`363,858`|`(363,858)`|`-`|
|**`TOTAL FUNDS`**|`479,782`|`(408,512)`|`71,270`|
```
BuildingLivelihoodsand Capacityfor DisabledPeople:Fundsreceivedfrom Act Now Children'sFundfor a project
aiming to support disabled people in Iraq.
```
```
Orphan kids - Iraq : Funds received from Stow Solidarnosc to care for orphans in Iraq.
```
```
Reconstructionof Eizidy Home: These are fundsprovidedby the LDS Churchfor the reconstructionof Eizidy home
at Sharia IDP camp in Duhok- Iraq.
```
```
Orphan kids - Iraq : Funds received to care of sick children in Iraq.
```
```
continued...
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```
Page 11
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```
Barzani Charity Foundation
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```
Notes to the Financial Statements - continued
for the Year Ended 31 December 2022
```
## **`6. RELATED PARTY DISCLOSURES`**
```
There were no related party transactions for the year ended 31 December 2022.
```
```
Page 12
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Barzani Charity Foundation
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## **`Detailed Statement of Financial Activities for the Year Ended 31 December 2022`**
||`31.12.22`|`31.12.21`|
|---|---|---|
||`£`|`£`|
|**`INCOME AND ENDOWMENTS`**|||
|**`Donations and legacies`**|||
|`Donations`|`-`|`1,525`|
|`Grants`|`13,221`|`465,036`|
||`13,221`|`466,561`|
|**`Total incoming resources`**|`13,221`|`466,561`|
|**`EXPENDITURE`**|||
|**`Charitable activities`**|||
|`Sundries`|`23`|`24`|
|`Travel and subsistence`|`32,016`|`3,476`|
|`Events`|`-`|`104`|
|`Software`|`1,200`|`-`|
|`Grants to institutions`|`450`|`350,637`|
|`Grants to individuals`|`13,221`|`4,293`|
||`46,910`|`358,534`|
|**`Support costs`**|||
|**`Finance`**|||
|`Bank charges`|`278`|`90`|
|**`Governance costs`**|||
|`Accountancy and legal fees`|`1,500`|`1,200`|
|`Total resources expended`|`48,688`|`359,824`|
|**`Net (expenditure)/income`**|`(35,467)`|`106,737`|
```
This page does not form part of the statutory financial statements
```
```
Page 13
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