REGISTERED CHARITY NUMBER: 1188857 ort the Trustees an Unamdit inantial Statements rtheYearE d 31 Detember 21724 arzani Chari Foundation Bennewith 2018 Limited Va A J Bennewith & Co Upper Giound Floor 18 Farnham Road Guildford Surrey GU14XA
rzanl Chari oundation Contents of the Financial Ststements fDFth Year Ende 1 De¢ernber 2024 Paye Report ofthe Tmstees 1 to 3 Independent Examiner's Report ststement of Flnan¢ial ABtivltles Balance Sheet Cash Flow Statsment Notes to the Cash Flow Statement Motesto the FinanBial Statements 9 to 15 Detailed Statement of FinanGial A¢tivlties
ni Char. ation ort of the Trustees for the Year Ende 1 December The trustees present their repDrt with the flnancial statements of the charity for the ypar ended 31 DtBember 21) The trustses have adopted the prDvisions ol Accounting and RepDrting by Charttiey. Ststement of RpGDrnmended Prdctice applicable to ¢harities prepariny their a¢¢ounts in a¢tordan¢e with the FiRan¢ial Reporting Stsndard applicable in the UK and Republi¢ of Ireland IFRS 1021 leffeEtive 1 January 20191. OBIECTIVES AND ACTIVITIES The Baftani tharity foundation, guided by the phi1050phy of latp Mu5tafa Barzani, the Kuidi$h revoluliDnary lder who oncp said its pride to serve humanity. His prin¢iples are the bedrock of this Ipundation and all aclivities undertaken by the foundatiDn must be designed for humanitsrian purposes in which all beneliriaries havE to be treatpd e4ually. As th the Barz3ni charity found*ion, Worked very hard to providp for the need$ ol reluyees and IDP'S based in north ol Iraq (Kurdistsn reyionl. We together rebuilt the destroyed rarnp Df Eizidy and provided training and capacity budliny for vulnerable peDple from all walks of life. Also, Barzani Bharity foundatiDn have helped sizpable number Df refugee5, Seekers and other vulnerable people in the UK by providibly thern with an educational guide, day to day life skills and knowledge of the way of life in the UK. There are a15050¢ial events whith help and strengthen the idea ol a divetse so¢lety and help people setue in the UK. Barzani tharity loundatlDn have invpsted enormously into strenytheniny its relations wrlhin the UK and Europe as well as America. In order to BDllaborate with Dther humanitarian partners to provide necessittes and reduce hunyer and po¥erty among the refugees bd in Iraq. This helps reduce further mlgration tD Eyfope. Also, Barzani charity foundation, aim to work with Dther charity NGOS to a¢hievE its objettlves by receivlny and Thaking donations to re¢oynized Gharilies for legitimate Bharity purposes. Public Benefrt The Trustees recDyni$e the duty ImpDsed upon them by the Eharities Act 2011, Section 17 and also the requiFernent to havp due reyard tD the general yuidanBe provided by the Charity Comrnt&%ion in ¢DnnettioM with PybfiE Benefit. The chaiyty fulfilled thts duty by providiny grants tD further the charity's oblective of relieviny poverty. Paye 1
rzani Chari Fou tion ort of the Trustees r the Year End 1 DEEember 202 ACHIEVEMENTS AND PERFORMANCE Despite many challenge$ such as accessibility, bankiny issues and fitnding transfer we played a slgnificant part in the humanitarian elfort. Barzani Charity Foundation, as UK.Kurdish Bharrty oryanisation, have worked and served people in ways whith have a lony.term impacL At the ¢entrp ol our work for 2024 has been providing IDgistic and transportation Bost of merfical e4uipment to hospitals from the UK to Ira4. Which provides essential medicines to help a Ioral hospitsl to treat patients from both hDSt and refugee comrnunities and handout essEntial npeds. As WEII as educational projects lor relugeES and IDPS, inteyrdtion and diversity proyrams fpr newcomers to the UK, and participation of national and international QDnfpr2n¢es to prDtEQt and advocate lor Ethni¢ and reliyious minority rtyhts in Irdq and the wider Middle East, Another proud rnornent for our foundation was visitiny an earthquake effected area in Morocco to hand aid, ecially dry food. Orphans. sponsorship $ still aTrother area of Dur work whirh aim$ to help orpharts to tontinue with their education by providiny linan¢ial help through our donors in Polish churoh Satw 50lidarTty and Dther individual donDrs. Thi5 project ts part of an tsnyoiny orphan prDje¢t which wa5 estsblished more than a decade ayD in Irdqi Kurdtstsn region to promote wellbeing and meet educational needs of orphans. The situation thi5 yVdT was very ¢rltlcal with the Edutatlonal and WDmen & chlldren prDjeot and there were always funding issues. HDwevpr, throuyh great partnership$ with International charity organisations suBh as the Striling foundation, LDS, A¢t NDW Children lund and many other organi5atlons and generous individuaK we have contlnued with the educational proyram lor refugees and IDPS whD are ba4ed in the Kurdistan region Of Iraq. Providiny vo¢ational courses and GBV awarpne&8 proyrdrns has improved thp file of many and have mitigated the domEStit and social orientated problem IDr thosewho are in vulnerable sltuatio In the UK we have fD¢ll$ed integration and life in the UK custom and nDfrn5 program. ThrDuyh a number of seminars, social yathering$ and community meetings we have participated with Dther Kuidish community yrDUPS and Dther oryantsations to pfDvide informal edu¢atlDll on the above issues. We have also participated in high level CDnlerences and seminarsto advocate for minority rightswoTldwid8 aswell as women's and chlldren'$ rights. Finally, the Barzani Charity Foundation have partioipated in numerous conlerenre5 in the UK. Gerrnany, Switzprland, Iraq) Brussels and Turkey to advocate Dn behall of minDrity yroll Such as ethni¢ and religiou5 rninorities in Iraq and the Middle east. Our participation in the internatlDnal stage is part ol Dur humanilarian effDrt to insure that in this difficult and vhallenging time people in.need are not foryotten and thEir human riyhts ar? still in the fD¢US of policy and dpcisiDn makers. We have also implementsd the out rea¢h project tD reach out to kurdish diaspora in western countries. Prornotiny peace and toexistEn£e through the publication, tD broaden charitable and hurnanitsian eflort. Our trustpe$ arB very yrateful for everyone who SUPPDrt5 and believes in ourwork. Best wishes ChairpersDn FINANCIAL REVIEW Due to the project funding obtatned, the charity was in a heallhy financial Position at the year end with a oloslny lund balance of E2,932. Of thi%, £1,410 are yeneral unre5tri¢ted funds. STRUCTURE, GOVERNANCE AND MAMAGEMEMT Goveming do¢ument The charity 15 ¢ontrolled by its yoverning do¢urnent, a deed DI trust and ¢onstilutes a CIO. Page 2
rzani Char. F ndatio Re ort ol the Trustees Ypar Ended 31 cernber 2 for STRUCTURE, GOVERNANEE AND MANAGEMENT ReEruitment and appointrnent of new trustees Trustees will be appointed when necess and a suitsble ¢andidate ran be idEntified. All YNstees are given suffioient training Dn appointrnent. REFERENCE AND ADMINISTRATIVE DETAILS Reyistpred Charity number 1188857 Prin¢ipal address 12 Falmouth Road Birmingham B34 6£H TrustEes A Mystsfa Mrs M Salim Dr F Hiwaizi K Othamrt A Saleem Indppendent Examiner A J Bpnnewith FCA, FCPA, FFA, FFTA, FIPA, DchA, FRSA lennewith 2018 Limited V3 A J Bennewith & Co Upper Ground FIoDr 18 Farnharn Roa GuildfDrd Surrey GU14XA 12109125 ApprDvpd by onler of thp board Df trustees Dn....................................,........ and signed its behalf by: A Must Page 3
Inde endent Examinevs Re tsrt to the Trustees of Barzani Chari Foundation Independent examlner* report to thetrustees of Barzani Charity FOndatIOn I report to the charity tllees on my examination of the accounts ol Barzani Charity Foundation Ithe Trnstl for the year ended 31 December 21124. Rwonsibilities and basis of report As the charity trustees DI thè Trust YDU are responsible for the preparation ol the xBounts In accordante with the requirements Df the Charities Act 20111'the Act'i. I report in re5pe¢t of my exarnination of the Trusvs accounts carried out under Section 145 01 th2 A¢t and in ¢anyiny out my examinatlDn I havE followed all applicable IlirECtIDns given by the Charity comm10 under Section 14515llbl ol the Independent Examiner's statement I have BDmpleted njy examination. l Eonfirm that nD material matters have come to my attention In conne¢tlon wlth the exarninatiDn giving me Cause to bèlievè that in any material re5PeEt: a¢Gounting recordswere not kept in reett ol the Trust as requirEd by SeGtion 13(1 of the A Dr the accounts do not accord with those records,. or the a¢counts do not ¢Dmply with the applicable requirements concerniny the form and CDntEnt of a¢Gounts Set Dut in the Charities (Attollnts and Reports) Reylllatlons 2008 Dther than any Eequirernent that tht accounts yive a true and lair view whlGh ts not a matter consldered as part of an independent examination. I have no conBerns and have ¢ome aBr055 other mattpTr in BonnectiDlI with the examlnatlon to whi¢h attention Should be drawn In thls report In orderto enable a proper underslandiny Of the accounts to be reached. A J Mennewith FCA, FCPL FFA, FFTA, FIPA, D¢hA, FRSA BEDnewith 2D18 Limited Va A J Bennewith & Co Upper Ground Floor 18 Farnham RDad Guildford Surrey G1114XA Pagp 4
ni Char Foundatlon Staternent of Financial Activitie5 forthe Year Ended 31 D ber 21r24 31.1224 Totsl funds 31.12.23 Totsl funds Unrestricted fund ReO¢te funds NDtEs INCOME AND ENDOWMEIITS FROM Donations and legaBies 17,558 49,591 67,149 560.404 Invp5tment income 2,253 2,253 2,W29 Total 19,811 49,591 69,402 562,433 EXPEMDrruRE ON Charitable artivitie$ Grants Support costs other charitable aBtivites Relief 14,362 1,81KI 53,606 459,682 8,771 8,777 158,344 158344 Totsi 12,379 15B,344 170,723 529,450 NET INCOMEIIEXPENDITUREI TraTrer5 between funds 7,432 {49,5221 1ID8,7531 49,522 (101,3211 32,983 10 Net movement in funds (42,0901 159,2311 1101,3211 32,9fd RECONCILIATIOK OF FUNDS Total funds brought fDrward 6D,833 104,253 71,270 TOTAL FUNDS CARRIED FORWARD 1,330 1,6t12 2,932 1D4,253 The notes lorni part of these financial slatements Page 5
Barzani Ehar FoundatiDn Balance Sheet 31De ber 2024 31.12.24 Totsl funds 31,12.23 Total funds Unre9trlcted fund Restricted funds Kotes CURRENT ASSETS Cash at bank 112,680 1,603 114,283 225,978 CREDITORS Amounts lalliny due within one year (111,3511 1121,7251 NET CURRENT ALPETS 1,329 1,603 2,932 104,253 TOTALASSETS LESS CURRENT LIABIUTIES 1,329 1,6D3 104,253 NET ASSETS 1,329 1,603 2,932 104253 FUNDS Unreslrloted funds Restricted funds 10 1,329 1,603 43,42D 60,833 TOTAL FUNDS 2,932 104,253 The finantial ststpments were approved by the Board of Trustees and authori8ed lor &45ue Dll and were signed on its behall by: 11/0i/z A Must The note5 forni part of thesE ffinancial ststements Page 6
Barzani Chari Foundation Cash Flow Ststement p Year Ended 31 Decemb 31.12,24 31.12.23 Notes Cash flow5 from operating activities Cash generated from Operations {113,9481 1147.1291 Nel cash used in operating aoti¥itie$ 1113,9481 1147,1291 Cash tIow5 frDm investing activities Intprest received 2,253 2,029 Ket cash provided by investiny activitles 1253 2,029 Chanye in tash and ¢ash equivalents in the reporting perio Cash and cash equivalents at the beginning f the reportiny period 1111,6951 1145,1001 225,978 371,078 Cash and cash equivalents at the end Df the reportiny period 114,283 225,978 The nDte5form part Df these linanBial Statements Page 7
Bauani Chari FDundatiDn Notes to the Cash Flow Statement foi the Year Ended 31 December 2024 RECONCILIATtON OF NET IEXPENDITUREIIINCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.12,24 31.12.23 Net lexpenditurelllTh¢ome for the reporting period las per the Statement of Financial ActivÈtiesl Adjustments for: Interest re¢eivpd Decrease in ¢rpdtiDrs 1101,3211 32,983 12,2531 110,3741 12,029) 1178,0831 Met tash used in operations 1113,9481 1147,1291 ANALYSIS OF CHAIIGES IN NET FUNDS At 1.124 Cath flow At 31.12.24 Net calh Cash * bank 225,978 1111,695) 114,283 225,978 1111,695) 114,283 Total 225,978 1111,6951 114283 The notesform part of thesp financial slatemEnts PayB 8
Barzani Chari Foundatio Notes to the Financial Statements forthe Year Ended 31 De¢ember 21r24 ACCOUNTING POLICIES 15 of prepariny the financial sLitements The financial staternents of the charity, which is a publit beneltl enlity under FRS 11r2, have been prepared i ac¢ordancE Wlth the Charities SORP IFRS 1021 'Atcounting and Reportiny by Charities: StatErnent DI Re&Dmmpnde PraDticp applicable to Charities preparing their a¢¢ounts in accordante with the Financial RepDrting Standard appliGable in the UK and REpubli¢ Df Ireland IFRS 1tr21 leffettive I january 20191,, Finan¢ial RepDrting Standard 102 'The Financial Reportiny Standard applicable in the UK and Rppublic of Ireland. and the Charities Act 2011. The financial statements have been prepared under thp histori¢al Gost EntIOn. InBome All income is rpBDgnised in th2 Ststement of Financial Acti¥iknes once the Charity has entitlement to the funds, it is probable that the income will bp received and the amount can be measured reliably. Expenditure Liabilibes are retognised as expenditure as soon as there is a legal OT tonslructive obliyation commiiting the harity to that expènditure, it ts prDbable that a transfer ol economiB heneffts will be required in settlement and the amount ol the obligatlDn can be measured reliably. Expenditure is aCCDUDted lor on an accvuals basis and has bpen ¢la5silied und2r headiny$ that aggregate all tost related to the category. Where costs cannot be dlrectty attributed to parti¢ut3r heading$ they ha¥e been allocated to atliiities on a basis ¢onsÉstent with the use Df resour¢es. Grants offered subleBt to Conditions which have llDt been met at tht year end date are noted a5 a commitment but not aErrued as expenditure. Taxation The charity is exempt Irom tax on its Chilable aBti¥itse5. Fund acrounting Unre5tri¢ted funds can be used in a¢Bordan¢e with the oharitable objectives at the dIretIOn of thp tnstees. Restricted fvnds can onty be used for particular rBstiiGted purpose5 Within the obje¢ts of the ¢harity. Re5tri¢tions arisp when spèclfied by the donor orwhen funds are rni5ed for porti¢ular restri¢ted PUTpose& Further 2xplanatlDn Df the nature and purpose of earh fund is included in the NDtt0 the financial statements. DONATIOMS AND LEGACIES 31.12.24 31.12.23 DonatlDns Grnnts 17,558 49,591 265,794 291610 67,149 560,4D4 Grdnts re¢elv8d, included in the above, are as lollows: 31.12.24 31.12.23 Other grdnts 49,591 294,610 Paye 9 continued..
Fountstion Ilotes to the Financial Statements. ¢ontinued for the YEar Ended 31 Decemb 20 IMVESTMENT INCOME 31.12.24 31.12,23 Deposit a¢¢ount intere%t 2,029 CHARITABLE ACTIVITIES COSTS Support costs Isee nDts 61 DlreEt Cost$ Tota15 Support oosts Other charitsble attNites Relief 1,596 8,777 158,344 3,602 B,777 158,344 168,717 2,006 170,723 GRANTS PAYABLE 31.12.24 31.12,23 Grants 14362 SUPPORT COSTS Goveinan¢e Costs Finanoe Tota15 Support costs 2D6 1,800 2,1106 TRUSTEES, REMUNERAnoN AND BENEFITS There were no trustee¢ remuner8tion Dr other bengfits lor the year 4nd¢d 31 December 2024 nor for the year ended 31 De¢ember 213. Tru5tees' expenses No pxpen5es were paid to Trustees durlng 2D24. During the ypaT ended 31 December 2023, travel and $ubsiStenEe expenses Of £1,800 were paid on behalf of a Trustep. Page10 ¢ontinued...
Barzani Char Foundatlo Xotss to the Finan¢ial St*(EmeThts. continue fur the Year Eftdpd 1 Decernber 2 COMPARATJVES FOR THE STATEMENT OF FIMANCIALACTIVITIES Unrestricted fund Restricted ftTnds Totsl fun INCOME AND ENDOWMENTS FROM DonatiDns and18ya¢ies 560,404 560,4D4 Inve5trnfrrt income 2,029 2,IY29 Totsl 2,029 56D,404 562,433 EXPEMDITURE ON Charitable a¢tivilie5 Grnnts SuppDrt oosts Other ¢haritsblo aBtivites Relief 14,362 14,362 1,8DO 53,606 459,682 1,800 28,D79 25,527 45Y,682 Total 29,879 499,571 529,450 IMCOMEIIEXPENDITUREI 12715111 60,833 32,983 RECONCILIATION OF FUKDS TDtal lunds brouglrt lonyard 71,270 71,270 TOTAL FUNDS CARRIED FORWARD 43,420 60,833 104,253 CREDrroRS: AMOUNTS FAWNG DUE MTHIN ONE YEAR 31.12.24 31.12.¥J Other ¢reditor5 111,351 121,725 Page11 ntinuerf...
Barzanl Charl Foundatlon NDtes to the Financial Statements- Continued for the Ypar Ended 31 Decernber 2024 10. MOVEMEMT IM FUNDS Transfers betwe8n funds movement in lund$ At1.1.24 31.12.24 Unrestrioted funds General fund 43.42D 7N31 149,5221 1,329 RpstriEted funds Orphan kid$- Iraq Earthquake Relief in Turkey Earthquake Reliel in MDro¢co EdutatlDn Proje¢t 1,603 175,3401 112,2891 122,7261 1,603 29,714 8,393 22,726 45,626 3,896 60,833 1108,7521 49,522 1,603 TOTAL FUNDS 104,253 1101,3211 2,932 Net rnovement in funds, inBluded in the abpve are a5 follows: Incoming re5DurGes Resour¢e5 expended Movement in funds Unrestricted lunds Generdl fund 19,811 112.3801 7,431 Restrirted funds Orphan kids. Iraq Earthquake Relief in Turkey Earthquake Relief in MoroEto Education ProjeGt 10,316 18,7131 175,3401 112,2B91 162,0011 1,603 175,3401 112,2891 122,7261 39,275 49,591 1158,3431 1108,752) TOTALFUNDS 69,4112 1170,7231 1101,3211 Page12 ontlnued...
arzani Char Foundation Notes to the Financial Statemenls. Continup for the Year E ed 31 Deoemb 10. MOVEMENT IN FUNDS. Gontinued Cornparattvesfor movernent in funds mDvpment In fund5 At 31.12.23 At1.123 Unrestrictpd fund5 General fund n,270 127,85D) 43,420 Restrlcted lunds Earthquake Reliel in Turkey Earthquake Relief in Morot¢o Edmcation Project 29,714 8,393 22,726 29,714 8,393 22,726 60,833 60,833 TOTALFUNDS n,270 32,983 104,253 Comparative net movement in funds, iRcluded In the above are a5 follow In¢Drning resources R&%ourre5 e¥ended Mo¥emElIt in lund5 Unrestricted lunds General fund 2,D29 129,8791 127,8501 RestriEted funds Dhan kid5. Irdq Earthquake Relief in Turkey Earthquake Relief in MorD¢¢O Eduoation Project 14,362 473,783 31,999 4D,26tI 114,3621 1444,0691 123,6(*1 117,534) 29,714 8,393 22,726 560,404 1499,5711 60,833 TOTAL FUNDS 562,433 1529,4501 32,983 Page 13 contlnued...
BarDni Char" FDundatiDn Notes to the Financial Statements. continued for the Ended 31 December 2024 MOVEMENT IN FUNDS- continued A currentyear12 months and prior year 12 month5 combined posllion Is as follows: Transfers between funds movement in lunds At 31.12.24 At1.1.23 Unrestricted funds General fund 71,270 120,4191 149,5221 1,329 Restrlcted funds Dn)han kids. Iraq Earthquake Reliel in Turkey Earthquake Reliel in Morocco 1,603 145,V261 13,8961 1,603 45,626 3,896 147,9191 49,522 1,603 TOTAL FUNDS 71,270 168,3381 2,932 A current year 12 month5 and prior year 12 months CDrnbined n8t movement in funds, included in the abDve are a%lollow5: Incoming resource5 Re50yrces expended Movement in funds Unrestricted ndS Gpneral fund 21,B40 142,2591 12D.4191 Restrirted funds Dhan kids. Iraq Earthquake Relief in Turkey E8rth4uake Reliel in Morocco Edutation Project 24,678 473,783 31,999 79,535 123,0751 1519,4091 135,8951 (79,5351 1,603 (45,6261 13,8961 609,995 1657,9141 147,9191 TOTAL FUNDS 631,835 1700,1731 168.3381 Page 14 ¢ontinued...
Banani Ehari Foundati Notes to the Finantial StatemeDts- continued forthe Year Ended 31 December 202 MOVEMEKf IN FUNDS- Bontinued Building Livelihoods and Caparity for Disabled People: Funds re¢elved from Art Now Children's Fund for a PFojeot airniny tD SUPPOrt disabled people in Ird4. Orphan kids. Irau: Funds receivpd from Stow 50lidarnos¢ to tare for 0han8 in lrnq. RE¢onstiu¢tion of Eiiidy Home., These bff funds provided by the Lils Church for the rpcDnstru¢tlon of Eizidy horne at Sharia IDP camp in Iluhok- Irdq. Earthquake Relief in Turf(ey:Fynds retei¥ed to providE relief in areas ol Turkey and Syria effethd by the earthquake. Earthquake Relief in Moro¢M: Funds received from the Stnling FDundatlon to PTovide relief in areas ot Moro¢Go effected bythe earthqyak2. Education Pmject: Fund5 re¢ei¥ed from the Strilinu Foundation to improve edu¢ation in Moro¢cD. 11. RELATED PARTY DISCLOSURES There were no related party transaotlonsforthe year ended 31 December 2024. Pagp 15