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2023-12-17-accounts

Emaan Relief

Charity No. 1193585

Company No. 12676853

Trustees' Report and Unaudited Accounts

17 December 2023

Emaan Relief Contents

Pages
Trustees' Annual Report 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Summary Income and Expenditure Account 8
Balance Sheet 9
Notes to the Accounts 10 to 14
Detailed Statement of Financial Activities 15 to 16

Page 1

Emaan Relief Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 17 December 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 12676853

Charity No. 1193585

Registered Office

3rd Floor, 120 Baker Street London W1U 6TU

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

A.K. Akamammad

S. Chowdhury S.S. Hussain (Resigned 8 July 2023) A. Nasir

Accountants

Tax Whizz Greencoat House First Floor 259 Stratford Road Birmingham B11 1QS

Bankers

Natwest Bank

OBJECTIVES AND ACTIVITIES

The charity’s objects are to support such general charitable purposes according to the law of England and Wales as the trustees may in their absolute discretion determine, in particular but not exclusively to relieve financial hardship and advance education for the public benefit.

The trustees are grateful to all donors and volunteers who have supported Emaan Relief in 2023. We look forward to continuing our mission to relieve financial hardship and advance education in 2024.

Page 2

Emaan Relief Trustees Annual Report

Activities during the Year: Emaan Relief 2023 Projects

Winter Aid - Lebanon

In January, Emaan Relief provided vital winter aid to Lebanon, assisting 18,833 beneficiaries. The aid included blankets, coats, hats, scarves, gloves, children’s wellingtons, hygiene packs, heating fuel, food packs, meat distribution, hot meals, cash assistance, and organized an orphan fun day. This comprehensive support was essential in helping families endure the harsh winter months.

Turkey & Syria Earthquake Relief

In the wake of the devastating earthquakes in Turkey and Syria in March, Emaan Relief responded promptly by distributing hot meals, blankets, pillows, food packs, and hygiene kits. The aid reached 13,160 individuals who were struggling to recover from the disaster's immediate aftermath, providing much-needed relief and comfort.

Ramadan Projects

During Ramadan, Emaan Relief ensured that 7,500 people across Togo, Syria, Lebanon, Afghanistan, and Gaza received hot iftar meals. Additionally, 310 food packs were distributed to 1,860 beneficiaries in Togo, Syria, Lebanon, Afghanistan, Gaza, and Yemen, ensuring that families had sufficient food during this holy month. The organization also facilitated Zakatul Fitr for 500 families in Lebanon, benefiting 3,000 individuals by providing them with rice.

Zakat and Malnourishment Assistance

In May, Emaan Relief extended its support to Togo by providing cash assistance to an orphanage, benefiting 50 orphans. Moreover, in Yemen, the charity funded malnourishment treatment for four individuals, addressing severe health issues caused by food scarcity.

Qurbani Project

The annual Qurbani project in June saw Emaan Relief sacrificing 143 animals in Malawi, Yemen, and Togo. This initiative benefited 9,192 people, ensuring they had access to nutritious meat during the celebration of Eid ul-Adha.

Regular Projects

Throughout the year, Emaan Relief continued its regular projects. In Yemen, the organization supported orphans and widows, reaching 660 beneficiaries by providing essential supplies and monthly food packs. The Emaan Relief Foundation in Bangladesh educated 150 full-time students, including 50 boarders who received all necessary daily supplies, safeguarding, and nutritious meals. In Lebanon, the charity provided cash assistance to 155 individuals, offering financial relief and stability.

Pakistan Village Construction

The construction of a village in Pakistan, which included 132 homes, a masjid, and a school, neared completion in September, with an expected opening in February 2024. This project will benefit 1,292 individuals, offering them a safe and structured living environment.

Page 3

Emaan Relief Trustees Annual Report

Water Wells Construction

The organization also prioritized access to clean water through the construction of various wells. In Pakistan, 327 handpumps, 37 tube wells, and 9 solar wells were built, benefiting a combined total of 18,960 people. In Togo, 7 medium wells and 4 large wells were constructed, providing clean water to 2,200 individuals.

Masjid Construction

The construction of masjids remained a key focus. In April, Masjid Al Malik was built in Ghana, serving 40 community members. This was followed by Masjid Ar Raheem in May, also in Ghana, supporting another 40 individuals. In Togo, Masjid Al-Amin was started in May, providing a place of worship for 250 people. Lastly, in December, Masjid Noor ul Islam was built in Pakistan, benefiting 300 community members.

Palestine Emergency Appeal

Emaan Relief’s response to the Palestine emergency appeal in October was comprehensive, providing hospital medical supplies, first aid kits, hot meals, food packs, hygiene kits, blankets, gas cylinders with stoves, baby packs, and an ambulance. The aid reached multiple hospitals and 33,901 beneficiaries, ensuring wide-reaching support amidst the crisis.

FINANCIAL REVIEW

During the year the charity received income of £887,660 (2022: £684,358)

Reserves and investment policy

There is little scope for the charity to adopt a formal investment policy due to its limited funds. Expenditure of £724,032 was incurred during the year. Overall there was a surplus of £163,628 (2022: 18659).The funds carried forward at the end of the year was £232,096 (2022: £68,468) £54,532 of the current year fund balance represents unrestricted fund, and £109,096 represents the restricted fund balance.

Trustees’ responsibilities in relation to financial statements

Law applicable to charities in England and Wales requires trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to: Reserves policy

The Trustees recognise the need to have reserves in place to ensure the continuation of our work in the event of an unforeseen downturn. Our policy is to hold enough funds to meet six months operating costs of the excluding distribution of Zakat, and of our community activities and programs.

· select suitable accounting policies and then apply them consistently;

· make judgements and estimates that are reasonable and prudent;

· state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and

· Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

Page 4

Emaan Relief Trustees Annual Report

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

A.K. Akamammad Trustee 11 October 2024

Page 5

Emaan Relief Independent Examiners Report

Independent Examiner's Report to the trustees of Emaan Relief

I report to the charity trustees on my examination of the financial statements of Emaan Relief for the year ended 17 December 2023.

Responsibilities and basis of report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of IFA, which is one of the listed bodies.

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Zafar Masood IFA Tax Whizz Greencoat House First Floor 259 Stratford Road Birmingham B11 1QS

11 October 2024

Page 6

Emaan Relief

Statement of Financial Activities

for the year ended 17 December 2023

Unrestricted Restricted
funds funds Total funds Total funds
2023 2023 2023 2022
Notes £ £ £ £
Income and endowments
from:
Donations and legacies 3 116,943 770,717 887,660 684,358
Total 116,943 770,717 887,660 684,358
Expenditure on:
Raising funds 4 6,611 - 6,611 49,906
Charitable activities 5 1,050 659,168 660,218 614,593
Other 6 57,203 - 57,203 1,200
Total 64,864 659,168 724,032 665,699
Net gains on investments - - - -
Net income 52,079 111,549 163,628 18,659
Transfers between funds - - - -
Net income before other
gains/(losses) 52,079 111,549 163,628 18,659
Other gains and losses
Net movement in funds 52,079 111,549 163,628 18,659
Reconciliation of funds:
Total funds brought forward 30,129 38,339 68,468 49,809
Total funds carried forward 82,208 149,888 232,096 68,468

Page 7

Emaan Relief Summary Income and Expenditure Account

for the year ended 17 December 2023

2023 2022
£ £
Income 887,660 684,358
Gross income for the year 887,660 684,358
Expenditure 724,032 665,699
Total expenditure for the year 724,032 665,699
Net income before tax for the year 163,628 18,659
Net income for the year 163,628 18,659

Page 8

Emaan Relief Balance Sheet

at 17 December 2023

Company No. 12676853 Notes Notes 2023 2022
£ £
Current assets
Debtors 8 80,300 -
Cash at bank and in hand 156,157 69,668
236,457 69,668
Creditors:Amount falling due within one year 9 (4,361) (1,200)
Net current assets 232,096 68,468
Total assets less current liabilities 232,096 68,468
Net assets excluding pension asset or liability 232,096 68,468
Total net assets 232,096 68,468
The funds of the charity
Restricted funds 10
Restricted income funds 149,888 38,339
149,888 38,339
Unrestricted funds 10
General funds 82,208 30,129
82,208 30,129
Reserves 10
Total funds 232,096 68,468

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 17 December 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 11 September 2024

And signed on its behalf by:

A.K. Akamammad Trustee

11 October 2024

Page 9

Emaan Relief Notes to the Accounts

for the year ended 17 December 2023

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 10

Emaan Relief Notes to the Accounts

Expenditure Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Page 11

Emaan Relief Notes to the Accounts

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Income from donations and legacies

3 Income from donations and legacies
Unrestricted Restricted Total Total
2023 2022
£ £ £ £
Gift Aid 107,009 - 107,009 61,856
Donations 9,934 770,717 780,651 622,502
116,943 770,717 887,660 684,358
4 Expenditure on raising funds
Unrestricted Total Total
2023 2022
£ £ £
Costs of generating voluntary
income
Fundraising Costs 6,611 6,611 49,906
6,611 6,611 49,906
5 Expenditure on charitable activities
Unrestricted Restricted Total Total
2023 2022
£ £ £ £
Expenditure on charitable
activities
Charitable activities - 659,168 659,168 614,593
Governance costs
Independent examination
fees
1,050 - 1,050 -
1,050 659,168 660,218 614,593
6 Other expenditure
Unrestricted Total Total
2023 2022
£ £ £
Advertising and Marketing 3,286 3,286 -
Carriage and Delivery 3,895 3,895 -
Events 1,727 1,727 -
Motor and travel costs 15,592 15,592 -
General administrative costs 14,781 14,781 -
Legal and professional costs 17,922 17,922 1,200
57,203 57,203 1,200

Page 12

Emaan Relief Notes to the Accounts

No employee received emoluments in excess of £60,000.

8 Debtors
2023 2022
£ £
Prepayments and accrued income 80,300 -
80,300 -
9 Creditors:
amounts falling due within one year
2023 2022
£ £
Accruals 4,361 1,200
4,361 1,200
10 Movement in funds
Incoming
resources
(including Resources At 17
December
At 18
December
other
gains/losses
expended 2023
2022 )
£ £ £
Restricted funds:
Restricted income funds:
38,339 770,717 (659,168) 149,888
Total 38,339 770,717 (659,168) 149,888
Unrestricted funds:
General funds 30,129 116,943 (64,864) 82,208
Total funds 68,468 887,660 (724,032) 232,096
11 Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
£ £ £
Net current assets 75,939 156,157 232,096
75,939 156,157 232,096

12 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 13

Emaan Relief Detailed Statement of Financial Activities

for the year ended 17 December 2023

Unrestricte Restricted
d funds funds Total funds Total funds
2023 2023 2023 2022
£ £ £ £
Income and endowments from:
Donations and legacies
Gift Aid 107,009 - 107,009 61,856
Donations 9,934 770,717 780,651 622,502
116,943 770,717 887,660 684,358
Total income and endowments 116,943 770,717 887,660 684,358
Expenditure on:
Costs of generating donations and
legacies
Fundraising Costs 6,611 - 6,611 49,906
6,611 - 6,611 49,906
Total of expenditure
funds
on raising 6,611 - 6,611 49,906
Charitable activities
Charitable activities (Funds analysis is on last page) - 659,168 659,168 614,593
- 659,168 659,168 614,593
Governance costs
Independent examination fees 1,050 - 1,050 -
1,050 - 1,050 -
Total of expenditure
activities
on charitable 1,050 659,168 660,218 614,593
Other expenditure
Advertising and Marketing 3,286 - 3,286 -
Carriage and Delivery 3,895 - 3,895 -
Events 1,727 - 1,727 -
8,908 - 8,908 -
Motor and travel costs
Travel and subsistence 15,592 - 15,592 -
15,592 - 15,592 -
General administrative costs,
including depreciation and
amortisation
Bank charges 2,347 - 2,347 -
Software, IT support and related
costs
12,187 - 12,187 -
Sundry expenses 247 - 247 -
14,781 - 14,781 -
Legal and professional costs
Accountancy and bookkeeping 2,922 - 2,922 1,200

Page 14

Emaan Relief

Detailed Statement of Financial Activities

Consultancy fees 15,000 - 15,000 -
17,922 - 17,922 1,200
Total of expenditure of other costs 57,203 - 57,203 1,200
Total expenditure 64,864 659,168 724,032 665,699
Net gains on investments - - - -
Net income 52,079 111,549 163,628 18,659
Net income before other
gains/(losses) 52,079 111,549 163,628 18,659
Other Gains - - - -
Net movement in funds 52,079 111,549 163,628 18,659
Reconciliation of funds:
Total funds brought forward 30,129 38,339 68,468 49,809
Total funds carried forward 82,208 149,888 232,096 68,468

Page 15

Emaan Relief Analysis Across Restricted Funds Charitable Activities Expenditure for the year ended 17 December 2023

Charitable Activities

Restricted Funds Analysis 2023
2022
2023
2022
£
£
Afghanistan Homes 20,000 -
Annual Football Event - 305
Earthquake Appeal 41,513 -
Emaan Relief Foundation(ERF) 20,939 40,140
EmergencyAppeal 239,680 26,502
EmergencyHomes 84,600 210,185
EmergencyWinter Appeal 68,473 67,547
FamilySponsorship 10,125 -
Feed the Orphans - 10,962
Flood Appeal Pakistan 13,800 -
Food Packs & Hotmeals 9,000 29,045
Hot Iftar Meals 7,500 -
Medical Aid Supplies 2,400 -
Mosque 45,891 51,970
Pakistan School 10,000 -
Quran Distribution - 3,000
Qurbani 10,890 12,865
Water Relief & Water Wells 47,762 32,184
Widows and Orphans monthly 17,806 -
Zakat 7,389 105,880
Zakat-ul-fitr 1,400 3,800
Total 659,168 594,385