**REGISTERED CHARITY NUMBER: 1190360** 

## **REPORT OF THE TRUSTEES AND** 

## **FINANCIAL STATEMENTS** 

**FOR THE YEAR ENDED 31 MARCH 2025** 

## **FOR** 

**GLOBAL HELPING HANDS** 

Shareef 

Statutory Auditors 4 Highlands Court Cranmore Avenue Solihull West Midlands B90 4LE 



**GLOBAL HELPING HANDS** 

**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 

|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|10|
|**Report of the Independent Auditors**|11|to|13|
|**Statement of Financial Activities**||14||
|**Balance Sheet**||15||
|**Cash Flow Statement**||16||
|**Notes to the Cash Flow Statement**||17||
|**Notes to the Financial Statements**|18|to|23|





**GLOBAL HELPING HANDS** 

**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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 2019). 

## A Message from Our Chair 

Global Helping Hands continues its mission to support vulnerable communities and improve the lives of those facing hardship. Through your generosity, we have strengthened our work across food support, clean water access, orphan care, education, medical aid, housing, masjid construction, winter relief, Ramadan programmes, and Zakat distribution. 

Our 100% donation policy remains in place, ensuring every contribution is used solely for charitable work. All administrative costs are covered separately, allowing donations to reach families in need without deduction. With the support of our volunteers and local partners, we keep operational expenses low and direct resources where they are needed most. 

Over the past year, we expanded our long-term development projects, including building permanent homes, establishing community masjids, and installing sustainable water systems. These initiatives provide stability, dignity, and lasting benefits for families who previously lived in difficult conditions. 

We also continued responding to emergencies across the regions we serve, delivering essential food, medical supplies, and critical aid to communities affected by conflict, displacement, and economic hardship. Our teams ensured that support reached families quickly and efficiently through strong on-the-ground networks. 

In the UK, we worked alongside community groups and organisations to support local families in need as well as spread the peaceful message of Islam through Dawah initiatives. 

Your generosity has enabled meaningful change across all our programmes, bringing relief, hope, and security to thousands of people. Together, we continue building stronger, safer, and more resilient communities. 

Dr Asif Ali Chairman, Global Helping Hands 

Page 1 



**GLOBAL HELPING HANDS** 

**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

Global Helping Hands (GHH) is a charity committed to delivering 100% of donations directly to their intended recipients. By focusing on essential areas such as education, healthcare, water and food, GHH supports children, widows, orphans and addresses global issues to make the world a better place. 

Our 100% donation policy ensures that every penny donated goes directly to helping those in need, rather than being used for administrative or overhead costs (such as marketing, legal or finance), which are covered by specific admin donations or Gift Aid. 

To cover our admin costs, we utilise Gift Aid, funds received from institutional donors specifically for admin purposes (both locally and internationally), or donations designated by people for admin expenses. 

We are actively working to save and transform the lives of some of the world's most vulnerable people. 

## Core Values 

## Resources 

We responsibly manage the resources entrusted to us by funding projects that provide safe water, food, funds, community development and well-being. We ensure comprehensive project reviews and provide as much feedback as is safely possible to our donors, regulators and stakeholders. 

## Transparency 

We aim to be open and honest in all our relationships to deliver maximum value for the projects we undertake. 

## Responsibility 

We are entrusted by those we serve to observe the highest standards of ethics and by those who donate, to deliver projects that help those most in need. 

## Respect 

We share a common humanity and treat everyone with kindness and compassion, striving to effectively use the funds and goods entrusted to us to benefit individuals and foster a global community. 

## Community and Teamwork 

We emphasise the transformative impact of collaboration. By working together with those in need, fostering communication, furthering understanding and building supportive environments, we lift individuals out of poverty and distress to help transform their lives. 

## Mission 

Working together with those in need to deliver projects that not only save lives immediately but also aim to develop skills that transform lives in the long term and lift people out of poverty. 

The Trustees and volunteers combine their experience from both the commercial and voluntary sectors to raise awareness of and deliver projects for those who are forgotten and in need. 

We strive to help not only those affected by high-profile disasters but also those who are often overlooked or neglected. 

## Vision 

We do not merely respond to the latest disaster; we actively seek out communities in need that are ignored or forgotten, ensuring they receive the help they deserve. 

This proactive approach leads to significant positive changes for both donors and recipients, as we work to connect with  all those in need. 

## Goals 

Page 2 



**GLOBAL HELPING HANDS** 

**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

To build an open and transparent charity that can deliver projects in challenging environments that both donors and regulators can trust. We aim to deliver and report on meaningful projects in a timely manner whilst ensuring that we never lose sight of our core objective: to help those in need and lift them out of poverty. 

## **Public benefit** 

The trustees confirm that the Charity is a public benefit entity and that they have complied with the requirements of  Section 17 of the Charities Act 2011 to have had regard to the Charity Commission's guidance on public benefit. 

## **Grantmaking** 

Global Helping Hands (GHH) follows a thorough and strategic approach to grant-making to ensure that funds are allocated to projects that align with the charity's mission and values. 

The process is designed to maximise impact, foster accountability and ensure that all funded projects are implemented effectively. 

## Mission Alignment 

o GHH evaluates grant applications to determine how well proposed projects align with the charity's core mission and focus areas. Projects that contribute to long-term systemic change or address pressing social issues, such as emergency relief, are prioritised. 

## Grant Application Process 

o Partner organisations or individuals interested in applying for grants are required to complete a Grant Aid Application Form. The application must include a detailed proposal outlining project goals, methodologies, expected outcomes and a budget. Additionally, applicants must provide information about their track record, financial stability and expertise in their respective fields. 

## Review and Evaluation 

o All grant applications are reviewed by the Trustees, who assess each proposal based on predefined criteria such as feasibility, potential impact, sustainability and alignment with GHH's mission. The evaluation may involve site visits, interviews and due diligence checks to verify the credibility and capacity of applicants. 

Financial and Operational Assessment 

o GHH conducts a financial and operational assessment of the applying organisation to evaluate their ability to responsibly manage funds and execute the project. This includes scrutinising the applicant's financial health and ensuring they have the operational capacity needed for successful project implementation. 

Monitoring and Reporting 

o Once grants are awarded, GHH establishes systems for ongoing monitoring and reporting. This includes setting clear expectations for regular progress updates, financial reporting and assessments of project milestones. Site visits are conducted periodically to ensure that funds are being used effectively and that projects are on track. 

## Impact Assessment 

o GHH measures the impact of funded projects by evaluating the outcomes and determining whether intended goals have been achieved. This helps gauge the effectiveness of GHH's grant-making strategy and informs future funding decisions. 

No grants were awarded to institutions in 2024-25. 

## **Volunteers** 

Volunteers are an essential part of our charity, helping support GHH in delivering its objectives and ensuring the organisation continues to grow and make an impact. 

Page 3 



**GLOBAL HELPING HANDS** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

## **ACHIEVEMENTS AND PERFORMANCE** 

## **Charitable activities** 

Evaluating How Well GHH Has Met Its Objectives 

To ensure transparency, accountability and effective use of resources, Global Helping Hands (GHH) employs a comprehensive set of criteria to evaluate performance and measure the impact of its initiatives. 

These criteria help us assess whether we are fulfilling our mission and guide us in achieving our objectives effectively. 

## Mission Alignment 

o We continually assess whether GHH's programmes and initiatives align with our core values and long-term goals, ensuring that every action taken reinforces our mission. 

Impact Measurement 

o We conduct thorough assessments to measure both the tangible and intangible outcomes of GHH's interventions. o Quantitative and qualitative data collection allows us to evaluate the positive changes that GHH's work brings to target communities. 

## Output and Outcome Indicators 

o Monitoring specific outputs (e.g. number of beneficiaries reached, programmes implemented) and outcomes (e.g. improved health and education levels) helps track our success. 

Financial Accountability 

o We maintain transparency in financial management and reporting to demonstrate the responsible use of funds. o Full compliance with financial regulations and ethical standards is ensured to foster donor confidence and public trust. 

## Stakeholder Engagement and Performance Review 

o We engage with stakeholders, including beneficiaries, donors, volunteers and community partners, through self-assessments and performance reviews. o Feedback and review mechanisms are in place to capture the perspectives of various stakeholders regarding the organisation's impact and effectiveness. Sustainability 

o GHH evaluates its efforts to ensure lasting change and sustainable solutions. 

o We assess whether our interventions lead to long-term improvements in target communities, aiming for enduring positive impacts. 

## Innovation and Adaptability 

o We maintain flexibility in our strategies to adapt to evolving needs, emerging challenges and new opportunities, enabling GHH to remain responsive and relevant. 

Efficiency and Effectiveness 

o We assess how effectively GHH utilises resources, including time, money and human capital, to achieve our goals. 

o Evaluating the cost-effectiveness of programmes helps ensure that every pound spent yields maximum impact for beneficiaries. 

Governance and Leadership 

o GHH is committed to maintaining the highest ethical standards, complying with legal requirements and following best practices in nonprofit governance. 

Learning and Improvement 

o We are dedicated to continuous learning and adapting based on experiences and feedback. 

o Monitoring and evaluation systems are implemented to identify areas for improvement and ensure ongoing growth and effectiveness. 

Communication and Transparency 

o Regular updates, meetings and open communication keep our activities transparent to all stakeholders. 

Page 4 



**GLOBAL HELPING HANDS** 

**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

o We prioritise the accessibility of information to the public, promoting trust and fostering deeper engagement. 

By applying these comprehensive criteria, GHH ensures it remains true to its mission, continuously improves its practices and achieves positive, sustainable outcomes. 

## **Fundraising activities** 

Global Helping Hands (GHH) does not employ external agencies or influencers for fundraising. Our primary focus is to minimise advertising expenditure and maximise the impact of every donation. 

We believe in direct engagement with our donors, emphasising transparency and fostering a close connection that ensures all contributions are utilised effectively for charitable purposes. 

Our approach is built on maintaining high standards of professionalism and delivering innovative solutions, all whilst upholding our 100% donation policy. 

This policy ensures that every pound donated goes directly to the intended beneficiaries, without being reduced by marketing or administrative costs. 

In order to ensure that vulnerable individuals are not adversely affected by fundraising techniques, we adopt ethical practices and adhere to strict guidelines. 

We prioritise respect and compassion in all our interactions, avoiding any forms of pressure or undue influence. 

By keeping our fundraising in-house and maintaining direct communication, GHH ensures that the dignity of all individuals is respected throughout the process. 

We remain committed to safeguarding the well-being of our supporters and the communities we serve, building trust through open communication, transparency and accountability. 

## **FINANCIAL REVIEW** 

## **Financial position** 

During the year the Charity raised £3.08m (2024 £2.72m) and spent £3.53m (2024 £2.17m). The charity made a deficit of £0.44m (2024 Surplus £0.55m). 

Reserves as at 31 March 2025 were £1.28m (2024 £1.72m), of which £0.044m was restricted. 

## **Principal funding sources** 

Global Helping Hands primarily receives donations in the form of Sadaqah and Zakat from its donor base within the United Kingdom. Our reputation for reliability, high-quality delivery and transparency has enabled our donations to grow  steadily, thanks to our extensive volunteer networks, outreach efforts and word-of-mouth recommendations. 

In addition, we continually enhance our website to publicise urgent appeals and keep our general appeals timely and relevant. 

Through our social media platforms, we expand our reach beyond the UK, attracting donors from other countries. We also maintain regular communication with our donors through charity newsletters, keeping them informed and engaged with  our ongoing projects and achievements. 

Page 5 



**GLOBAL HELPING HANDS** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

## **FUTURE PLANS** 

Global Helping Hands intends to continue growing as a charity to have a wider reach to help those most in need around the world. Our core aim is to continue our 100% donation policy and deliver high-quality, reliable and transparent charitable activities for our donors. 

We plan to continue our food, water and housing projects, as these are the basic necessities of life, and many communities around the world still lack access to these essential resources. 

Within our housing projects, we aim to support Syrian refugees and communities in Pakistan affected by recent natural disasters. Currently, affected families find themselves residing in makeshift self-built shacks or, if fortunate, in tents provided through humanitarian efforts. 

It is imperative to prioritise the rehabilitation of these families, enabling them to return to their villages and rebuild their lives. 

To address this urgent need, we are planning to introduce two distinct rebuilding packages: 

o Cost-Effective Self-Build Package: This option focuses on providing the most cost-effective solution by supplying premium materials to those whose homes suffered partial damage. Recipients will undertake the rebuilding process themselves, relying on existing bricks. 

o Housing Refugee Rebuilding Options: The second set of options involves the construction of one- or two-bedroom homes by our experienced teams, ensuring a comprehensive rebuilding process for families who may not have the means or expertise to rebuild independently. 

We remain committed to making a lasting impact in the lives of those affected by providing not just shelter but a foundation for a hopeful future. 

We also plan to expand our livelihood and self-sustaining projects. We often encounter communities that have the skills and determination to support themselves and their families but require initial support and training. 

We plan to do this in Africa through our goat farming project, in Pakistan with our rickshaw small business projects and amongst Syrian refugees with training programmes for orphans, allowing them to set up their own small businesses and avoid exploitation. 

We express our heartfelt gratitude to our donors and partners for their unwavering support, empowering us to continue this vital work. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The charity is a CIO (Charitable Incorporated Organisation) and it is controlled by its governing documents. 

Page 6 



**GLOBAL HELPING HANDS** 

**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Charity constitution** 

Global Helping Hands (GHH) has been set up and operates as a Charitable Incorporated Organisation (CIO) under the rules of its constitution. 

The objectives of the charity are: 

1. The relief of poverty anywhere in the world by providing grants, items and services to individuals in need and/or other organisations working to prevent or relieve poverty. 

2. For the benefit of the public, the relief of poverty and suffering anywhere in the world amongst the victims of natural or other kinds of disaster (including but not limited to the poor, needy, those fleeing war, persecution and conflict, refugees) in particular by providing grants, items and services to people, bodies or organisations. 

The objectives are set and agreed in writing with the Charity Commission of England and Wales. The Trustees plan activities to meet these objectives whilst also giving due diligence to guidance issued by the Charity Commission of England and Wales regarding public benefit. 

Additionally, GHH ensures regular checks on partners and partner organisations abroad, including compliance checks with the Sanctions Register, which is regularly maintained by the United Kingdom Government. 

## **Induction and training of new trustees** 

Global Helping Hands continues to operate with three charity trustees in line with its constitution. Our trustees are well aware of their duties in accordance with guidance from the Charity Commission and undertake further training as needed, including training on dealing with natural disasters and conflicts abroad. 

Trustees have monthly meetings where training and development opportunities are reviewed to ensure the charity continues to meet its obligations in line with charity organisation regulations. 

If the need arises to recruit new trustees, GHH ensures that any new trustees align with the vision and values of the organisation. They are made aware of their duties using resources from the Charity Commission, and regular updates and training are provided to help them carry out their responsibilities effectively. 

Page 7 



**GLOBAL HELPING HANDS** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Risk management** 

Assessing and managing risks associated with the charity and its activities is a key responsibility for the Trustees. The risks may include financial challenges, potential damage to the organisation's reputation, misappropriation of assets, regulatory compliance issues and more. 

GHH aims to mitigate these risks as follows: 

## 1.Risk Assessment 

o Trustees begin by conducting a comprehensive risk assessment to identify potential threats and vulnerabilities. This process involves evaluating various aspects, such as financial stability, operational activities, regulatory compliance and external factors that may impact the charity. 

## 2.Financial Risk Management 

o Financial risks, including budgetary shortfalls and unforeseen expenses, are carefully examined. GHH Trustees follow prudent financial policies to mitigate financial risks and ensure that adequate reserves are in place to handle unexpected challenges. 

## 3.Reputation Management 

o The Trustees recognise the importance of the charity's reputation and work to safeguard it. Communication strategies are implemented to maintain transparency and build trust with donors. In the event of a crisis, such as negative publicity or a public relations issue, the Trustees seek expert advice and develop a crisis management plan to minimise reputational damage. 

## 4.Internal Controls and Governance 

o To prevent misappropriation of assets or fraudulent activities, GHH has established robust internal controls and governance structures. These include implementing clear financial procedures, conducting regular internal audits and ensuring segregation of duties to prevent conflicts of interest. 

## 5.Compliance and Legal Risks 

o GHH Trustees are responsible for ensuring that the charity complies with all relevant laws and regulations. The Trustees stay informed about changes in legislation, sanctions updates and regulatory updates from the Charity Commission to ensure the organisation's activities align with legal requirements. 

## 6.Strategic Planning 

o The Trustees engage in strategic planning to align the charity's mission and objectives with its activities. This includes assessing potential risks associated with strategic initiatives and making informed decisions to balance risk and reward. 

## 7.Training and Development 

o GHH ensures that training options are available to Trustees when required. This includes staying informed about best practices, emerging risks and industry standards. 

## 8.Continuous Monitoring and Evaluation 

o GHH Trustees continually monitor and evaluate risks. Regular reviews of risk assessments, financial reports and governance structures enable Trustees to adapt and refine risk management strategies as needed. 

Page 8 



**GLOBAL HELPING HANDS** 

**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1190360 

## **Principal address** 

137 Boyn Valley Road Maidenhead SL6 4DT 

## **Trustees** 

Dr Asif Ali Chair Dr Abdul Munaf Alam Mr Shahid Munir MSC 

**Auditors** Shareef Statutory Auditors 4 Highlands Court Cranmore Avenue Solihull West Midlands B90 4LE 

**Bankers** CAF Bank 25 Kings Hill Avenue West Mailing Kent ME19 4JQ 

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** 

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). 

Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable 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 charity will continue in business. 

The trustees are responsible for keeping proper accounting records which 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 and The Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Page 9 



**GLOBAL HELPING HANDS** 

**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

Approved by order of the board of trustees on 28 January 2026 and signed on its behalf by: 


Dr Asif Ali - Trustee 

Page 10 



**REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF GLOBAL HELPING HANDS** 

## **Opinion** 

We have audited the financial statements of Global Helping Hands (the 'charity') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

In our opinion the financial statements: 

- give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and application of resources, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Charities Act 2011. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law.  Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in  the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. 

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.  We have nothing to report in this regard. 

## **Matters on which we are required to report by exception** 

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion: 

- the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or 

- sufficient accounting records have not been kept; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- we have not received all the information and explanations we require for our audit. 

Page 11 



**REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF GLOBAL HELPING HANDS** 

## **Responsibilities of trustees** 

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 

## **Our responsibilities for the audit of the financial statements** 

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

Based on our understanding of the Charity and industry, we identified that the principal risks of non-compliance with laws and regulations related to employment laws and taxes, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, FRS 102 and the Charities SORP. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries to  achieve desired financial results and the manipulation of exceptional items and management bias in accounting estimates. Audit procedures performed by the engagement team included, but were not limited to: - enquiries with management, and the Company's legal counsel (internal and, where relevant, external), including consideration of known or suspected instances of fraud and non-compliance with laws and regulations and examining supporting calculations where a provision has been made in respect of these; reading key correspondence with regulatory authorities in relation to compliance with certain employment laws and indirect tax matters; - understanding and evaluating the design and implementation of management's controls designed to prevent and detect irregularities; - challenging assumptions and judgements made by management in their significant accounting estimates, in particular, in relation to restricted funds; - identifying and testing journal entries, in particular any journal entries posted with unusual account combinations and postings by unusual users; There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. 

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**REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF GLOBAL HELPING HANDS** 

## **Use of our report** 

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. 


Shareef Statutory Auditors 4 Highlands Court Cranmore Avenue Solihull West Midlands B90 4LE 

28 January 2026 

Page 13 



**GLOBAL HELPING HANDS** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** 

|Notes<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>Investment income<br>3<br>**Total**<br>**EXPENDITURE ON**<br>Raising funds<br>4<br>**Charitable activities**<br>5<br>Overseas Projects<br>Other<br>**Total**<br>**NET INCOME/(EXPENDITURE)**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**TOTAL FUNDS CARRIED FORWARD**|Unrestricted<br>fund<br>£<br>**2,776,946**<br>**1,902**<br>**2,778,848**<br>**63,200**<br>**2,973,635**<br>**86,945**<br>**3,123,780**<br>**(344,932)**<br>**1,576,230**<br>**1,231,298**|Restricted<br>fund<br>£<br>**306,214**<br>**-**<br>**306,214**<br>**-**<br>**405,736**<br>**-**<br>**405,736**<br>**(99,522)**<br>**143,909**<br>**44,387**|**2025**<br>**Total**<br>**funds**<br>**£**<br>**3,083,160**<br>**1,902**<br>**3,085,062**<br>**63,200**<br>**3,379,371**<br>**86,945**<br>**3,529,516**<br>**(444,454)**<br>**1,720,139**<br>**1,275,685**|2024<br>Total<br>funds<br>£<br>2,717,120<br>2,425|
|---|---|---|---|---|
|||||2,719,545|
|||||-<br>2,102,138<br>69,196|
|||||2,171,334|
|||||548,211<br>1,171,928|
|||||1,720,139|



The notes form part of these financial statements 

Page 14 



**GLOBAL HELPING HANDS** 

## **BALANCE SHEET 31 MARCH 2025** 

|Notes<br>**CURRENT ASSETS**<br>Cash at bank<br>**CREDITORS**<br>Amounts falling due within one year<br>10<br>**NET CURRENT ASSETS**<br>**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br>**NET ASSETS**<br>**FUNDS**<br>11<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|Unrestricted<br>fund<br>£<br>**1,235,498**<br>**(4,200)**<br>**1,231,298**<br>**1,231,298**<br>**1,231,298**|Restricted<br>fund<br>£<br>**44,387**<br>**-**<br>**44,387**<br>**44,387**<br>**44,387**|**2025**<br>**Total**<br>**funds**<br>**£**<br>**1,279,885**<br>**(4,200)**<br>**1,275,685**<br>**1,275,685**<br>**1,275,685**<br>**1,231,298**<br>**44,387**<br>**1,275,685**|2024<br>Total<br>funds<br>£<br>1,724,339<br>(4,200)<br>1,720,139<br>1,720,139<br>1,720,139<br>1,576,230<br>143,909<br>1,720,139|
|---|---|---|---|---|



The financial statements were approved by the Board of Trustees and authorised for issue on 28 January 2026 and were signed on its behalf by: 


Dr Asif Ali - Trustee 

The notes form part of these financial statements 

Page 15 



**GLOBAL HELPING HANDS** 

## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025** 

|Notes<br>**Cash flows from operating activities**<br>Cash generated from operations<br>1<br>Net cash (used in)/provided by operating activities<br>**Cash flows from investing activities**<br>Interest received<br>Net cash provided by investing activities<br>**Change in cash and cash equivalents in the**<br>**reporting period**<br>**Cash and cash equivalents at the beginning**<br>**of the reporting period**<br>**Cash and cash equivalents at the end of the**<br>**reporting period**|**2025**<br>**£**<br>**(446,356)**<br>**(446,356)**<br>**1,902**<br>**1,902**<br>**(444,454)**<br>**1,724,339**<br>**1,279,885**|2024<br>£<br>545,086|
|---|---|---|
|||545,086|
|||2,425|
|||2,425|
||||
|||547,511<br>1,176,828|
|||1,724,339|



The notes form part of these financial statements 

Page 16 



**GLOBAL HELPING HANDS** 

## **NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025** 

## **1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES** 

|**Net (expenditure)/income for the reporting period (as per the Statement**<br>**of Financial Activities)**<br>**Adjustments for:**<br>Interest received<br>Decrease in creditors<br>**Net cash (used in)/provided by operations**|**2025**<br>**£**<br>**(444,454)**<br>**(1,902)**<br>**-**<br>**(446,356)**|2024<br>£<br>548,211<br>(2,425)<br>(700)<br>545,086|
|---|---|---|



## **2. ANALYSIS OF CHANGES IN NET FUNDS** 

|**Net cash**<br>Cash at bank<br>**Total**|At 1.4.24<br>£<br>**1,724,339**<br>**1,724,339**<br>**1,724,339**|Cash flow<br>£<br>**(444,454)**<br>**(444,454)**<br>**(444,454)**|**At 31.3.25**<br>**£**<br>**1,279,885**|
|---|---|---|---|
||||**1,279,885**|
||||**1,279,885**|



The notes form part of these financial statements 

Page 17 



**GLOBAL HELPING HANDS** 

**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. 

The Charity is a CIO incorporated in England and Wales. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the  charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. 

Global Helping Hands operates a 100% donation policy. All admin expenses are covered by the Gift Aid received on donations or specific admin contributions. 

## **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. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Restricted funds received by the Charity are Zakat funds, which are donated for the specific purpose of assisting poor people in the time of need. 

## **Financial instruments** 

Classification 

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. 

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities. 

## Recognition and measurement 

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. 

continued... 

Page 18 



**GLOBAL HELPING HANDS** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** 

## **1. ACCOUNTING POLICIES - continued** 

## **Financial instruments** 

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. 

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party. 

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires. 

## **Going concern** 

The Trustees have reviewed management information and forecasts and are confident that the Charity has  sufficient resources to continue in operation for at least 12 months from the date of the signing of the accounts. 

## **2. DONATIONS AND LEGACIES** 

|Donations<br>Gift aid<br>Zakat|**2025**<br>**£**<br>**2,498,836**<br>**278,109**<br>**306,215**<br>**3,083,160**|2024<br>£<br>2,150,002<br>187,061<br>380,057|
|---|---|---|
|||2,717,120|



## **3. INVESTMENT INCOME** 

|**INVESTMENT INCOME**|||
|---|---|---|
||**2025**|2024|
||**£**|£|
|Deposit account interest|**1,902**|2,425|



continued... 

Page 19 



**GLOBAL HELPING HANDS** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** 

## **4. RAISING FUNDS** 

|**Raising donations and legacies**<br>Fundraising costs<br>**CHARITABLE ACTIVITIES COSTS**<br>Overseas Projects<br>**GRANTS PAYABLE**<br>Overseas Projects<br>**SUPPORT COSTS**<br>Management<br>£<br>Other resources expended<br>**76,495**|**2025**<br>**£**<br>**63,200**<br>**2025**<br>**£**<br>**3,379,371**<br>Governance<br>costs<br>£<br>**10,450**|2024<br>£<br>-<br>Grant<br>funding of<br>activities<br>(see note<br>6)<br>£<br>**3,379,371**|2024<br>£<br>-|
|---|---|---|---|
|||2024<br>£<br>2,102,138||
|||Totals<br>£<br>**86,945**||



## **5. CHARITABLE ACTIVITIES COSTS** 

## **6. GRANTS PAYABLE** 

## **7. SUPPORT COSTS** 

## **8. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. 

## **Trustees' expenses** 

There were no  trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. 

## **9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** 

|**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>Investment income<br>**Total**<br>**EXPENDITURE ON**<br>**Charitable activities**<br>Overseas Projects|Unrestricted<br>fund<br>£<br>2,337,063<br>2,425<br>2,339,488<br>1,828,978|Restricted<br>fund<br>£<br>380,057<br>-<br>380,057<br>273,160|Total<br>funds<br>£<br>2,717,120<br>2,425|
|---|---|---|---|
||||2,719,545|
||||2,102,138|



continued... 

Page 20 



**GLOBAL HELPING HANDS** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** 

|**9.**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**<br>Unrestricted<br>Restricted<br>fund<br>fund<br>£<br>£<br>Other<br>69,196<br>-<br>**Total**<br>1,898,174<br>273,160<br>**NET INCOME**<br>441,314<br>106,897<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>1,134,916<br>37,012<br>**TOTAL FUNDS CARRIED FORWARD**<br>1,576,230<br>143,909<br>**10.**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>**2025**<br>**£**<br>Other creditors<br>**4,200**<br>**11.**<br>**MOVEMENT IN FUNDS**<br>Net<br>movement<br>At 1.4.24<br>in funds<br>£<br>£<br>**Unrestricted funds**<br>General fund<br>**1,576,230**<br>**(344,932)**<br>**Restricted funds**<br>Zakat Fund<br>**143,909**<br>**(99,522)**<br>**TOTAL FUNDS**<br>**1,720,139**<br>**(444,454)**<br>Net movement in funds, included in the above are as follows:<br>Incoming<br>Resources<br>resources<br>expended<br>£<br>£<br>**Unrestricted funds**<br>General fund<br>**2,778,848**<br>**(3,123,780)**<br>**Restricted funds**<br>Zakat Fund<br>**306,214**<br>**(405,736)**<br>**TOTAL FUNDS**<br>**3,085,062**<br>**(3,529,516)**||Total<br>funds<br>£<br>69,196|
|---|---|---|
|||2,171,334|
|||548,211<br>1,171,928|
|||1,720,139|
|||2024<br>£<br>4,200<br>At<br>31.3.25<br>£<br>**1,231,298**<br>**44,387**<br>**1,275,685**<br>Movement<br>in funds<br>£<br>**(344,932)**<br>**(99,522)**<br>**(444,454)**|
||||
||||
||||



continued... 

Page 21 



**GLOBAL HELPING HANDS** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** 

## **11. MOVEMENT IN FUNDS - continued** 

## **Comparatives for movement in funds** 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Zakat Fund<br>**TOTAL FUNDS**|At 1.4.23<br>£<br>1,134,916<br>37,012<br>1,171,928|Net<br>movement<br>in funds<br>£<br>441,314<br>106,897<br>548,211|At<br>31.3.24<br>£<br>1,576,230<br>143,909|
|---|---|---|---|
||||1,720,139|



Comparative net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Zakat Fund<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>2,339,488<br>380,057<br>2,719,545|Resources<br>expended<br>£<br>(1,898,174)<br>(273,160)<br>(2,171,334)|Movement<br>in funds<br>£<br>441,314<br>106,897|
|---|---|---|---|
||||548,211|



A current year 12 months and prior year 12 months combined position is as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Zakat Fund<br>**TOTAL FUNDS**|At 1.4.23<br>£<br>1,134,916<br>37,012<br>1,171,928|Net<br>movement<br>in funds<br>£<br>96,382<br>7,375<br>103,757|At<br>31.3.25<br>£<br>1,231,298<br>44,387|
|---|---|---|---|
||||1,275,685|



continued... 

Page 22 



**GLOBAL HELPING HANDS** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** 

## **11. MOVEMENT IN FUNDS - continued** 

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Zakat Fund<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>5,118,336<br>686,271<br>5,804,607|Resources<br>expended<br>£<br>(5,021,954)<br>(678,896)<br>(5,700,850)|Movement<br>in funds<br>£<br>96,382<br>7,375<br>103,757|
|---|---|---|---|



## **12. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 March 2025. 

Page 23