REGIERED CHARITY NUMBER: 1197360 AFRICAN RELIEF FUND Trustee< Annual Report & Statement of Financial Position For the Year Ended 31 March 2025
AFRICAN RELIEF FUND CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 Charity Information Report ofthe Trustees 24 Independent Examiners Report Statement of Finincial Activities Balance Sheet Note5 to the Financial Statements 8-11 Detailed Statement of Financial Artivities 12
AFRICAN RELIEF FUND CHARITY INFORMATION FOR THE PERIOD ENDED 31 MARCH 2025 Chairman: HOSSEIN SOYAN FARAH Trustees: Omar Shire Maryan Farah Hossein Soyan Farah Registered charity number: 1197360 Principal and registered office AFRICAN RELIEF FUND26 Grange Road Small Heath Birmingham BIO 9QN Independent Examiner: RR Accountants 64 Yardley Green Road, Birniingham. B9 SQE
AFRICAN RELIEF FUND TRusfEES' REPORT FOR THE PERIOD ENDED 31 MARCH 2025 OBJECTIVES AND ACTIVITIES A. To advance education in particular but not exclusively by building and renovatiri8 schools. Organizing Teachers. training in collaboration with local Univer51ties and Regional Education Ministrie5. sponsoring poor and orphaned children to attend school whilst also providing school mea15 for lower-in¢ome children to improve school enrolment with donor partners. The relief of financial need and suffering amonB victims of natural or other kind of disaster in particular but not limited to providing emergenLy f¢)od. water. and shelter. Healthcare prolects SLJch as rnobile clinic5 enable locals to re1ve treatment of diseases. C. The relief of sickness and the preservation and protection of good health. in parttcular but not limited to providin8 midwives training to reduce the high rates of maternal mortality- provision of hygiene kits and incubators for premature babies and mobile health clin4CS. D. To relieve financial hardship. in particular btst not exclusively by providing food. water. and non- food items and implementing water projects such as different types of water wells. earth dam5. and rainwater hatvest systems. and training lowerqncome hou5ehold5 led by wornen with crafts that generate income for their families. For the Year Ended 31 March 2025 The Trustees of African Relief Fund are pleased to present their annual report and financial statements for the year ended 31 March 2025. African Relief Fund Ire8lStered charity no. 11973601 is committed to alleviating poverty and reducing human suffering across Africa. The charity delivers humanitarian assistance. supports education, and promotes sustainable development in Vulnerable and underserved communitbes. Trustee Report for the Financial Year 2022025 African Relief Fund IARFI Achievements and Impact During 2024-2025, African Relief Fund IARFI continued to make transformative progress in Improving the well-being and resilience of vulnerable communities across Affica. These achievements were mède possible through the generosity of our donor5. whose support directly changes lives. Education Support Education remains a comerstone of ARF'S mission. particularly for chrldren in 5ornalia, where school enrolrnent is one of the lowest in Africa at just 21.2%. With your support. we provided 1.473 school children with essential edutational materials, Including school ba85, books, and other learning resource5. Our ongoing sponsorship programme enabled vulnerable orphans in Somalia to acces5 annual health check-ups. school fees, supplies. and family 5UPPOrt. while also contributing to the maintenance and improvement of school facilities. In The Gambia. we launched a Community and Education Centre to Serve orphan5 and vulnerable children. strengthenin8 community engagement and encouraging long-term participation in education.
AFRICAN RELIEF FUND TRUSTEES, REPORT FOR THE PERIOD ENDED 31 MARCH 202S With the generou5 SilPPOrt of Europe Trust. ARF delivered a surnrner youth carnp for 120 children from BirminBham and London. exposin£ them to new experierKes such as orienteering and raftin8. The camp fostered leadership. tearnwor, dec1sn-rnakIn and mutual respect, while buildin8 frlend5hips and a stron8 sense of communilv. Water Prole¢ts Access to clean water is vltal for heah and IlvÈlihoods. and your donatloThs have dlfectly contrlbuted to SUStaiFbable water 501ution5. We successfully compleied a major community water well in Dobwein, Ethiopia, funded by our lonE- term partner Guernsey Overseas Aid & Developmeni Commission. benefitin8 ovei 8.0 people and their livestock. Acr055 Somalia and Ethiopia. completed wells have improved access to safe drin%iTh8 water, redured tlme spent collecting water. and enhanced he8h 0ComeS for thousands of beneficiaries In Hllran and Bakool. Community feedback stroii8ly hl8hll8hts the trahslormatlve Impart of these interventlons, emphaslzln6 ihe importae of donor contrlbuilons In brlnglnE lasisng chan8e. Zak¥t Olstrlbutlon Throu6h your Zakai contrlbutbns, ARF ha5 reached famllles In urRent need.. Over 170 orphaned children recefved support coverlng school fees. educational supplies, and other •S5entla15. This emptswefs them w¢th hope, seturity. and tht foundatlon for a brl8hier fuiure. Vulnerable famllles gained access to vital hecesslties, includin8 lood and elothln& s18nlflcantly ImprovSn8 their Ilvlni standards Food S•turlty ARF addressed food in5ecur5ty In drou8ht-affecied areas of ihe Horn of Africa.. Our seasonal programme5 during Ramadan and Qurbanl reached thousands, minlmlzln8 malnutrition and providSn8 essential sustenance. Ramadan Proir•mme.' With donor support. 1.470 lamilies110.29J dirert benefitiafiesl received food parce15 and hot Iftar meals across Somalia. Ethiopla. and Ollbovii. Commuhlty fetdba¢k reflected deep appreciatlon for ihis vltal support. Qurbnl Pro8ramme'. Fresh meat distribution reached vulneratrAe famllies who otherwlse would hot have acce55, er¥hancin8 nutrition and empowerin8 ttlmmunities. Health Inltl•tl¥•s Thls year, ARF Initlated a health pllot proieci under the motto"8rfn8 Ll8ht Batk to Uves". fotusin8 On cataract sur8eries'. Aroursd 310 caiarau surgedes were successfulty performed. resiorlng vlslon and Independence for beneficiarlts in the Horn of Africa. This project revealed a significant unmet need. and we aim to expand il In the comiw years. with donor 5UPPOrt directly irnprovin8 lives and well-bein8. Acknowledgements The trustees exterbd their deepest gratitude to all dorK)rs and partners whose generosity makes these programrne5 kWJS5ible. including UKIM. Guernsey ¢er$eaS Aid & t)evelopment Commisslon, Human Relief Foundation, Islamic Welfare, and Europe Trust. among othefs. Your support emkK•wers vulnerable communities. restores hope. and create5 lastin8 impact acr055 AfrKa.
AFRICAN RELIEF FUND TRUSTEES, REPORT FOR THE PERIOD ENDED 31 MARCH 2025 FIrnCialR0¥Illw Tr•nttctkHw FmrKi41 The t8t•m•rbt ollinBncial•¢tr¥ho1y1tdXf•Q cth•y4•r r•Mw%8 8t•nd •t £557.022 ffi total. The chofity i¥ lTrJ•bt•dto thèi•rrollyalthLwwho ¢•1•¢1 •oObn•rotyttst1 vA>vkrfth• ehjrky. Th• amount cwthdlorwwdtothh •Tts• •lknc•t•dto knplqrrwt •om• proJ•oi• In th lutuie. LLX)lry•h••d, Affic#n AaltFun¢J IARF) tt¢ffimltted ¢o•Mpwdkna •nd trnnithenin81ts prwbmrn••lodth•rw•n wt•r knpet•rro••Afvb¢•. WptknrthBtslh•comthKy 1. ExpJThJlWHe•ith InIttl lrnprn and#•tIllOn inwl•YW •duc•lion kn•tllutltsM.•v•urkn8 ••fwl•mkn8 mBnts lorchldr•n. Pmldè cotoroctwry•rlMty•tlurt700 pbtlort4 r••torfirf¥kffi 4nd•pthK•for v¢An•r•ble doI. Extsnd h•atthew• ••rylr••ty d••r¥•deOrnrnTr1[y1. Inwv41ni•ee••t¢ •M•nllal m4dlc•i prnv4nifv• P•ith prwmnw. Incr••u typortuth•lorwln•r•b and typh&n•d chldrnn.IMrytham * pttttrw4yto • br11•1 luiurn. Etab16Jhthddltiw•lcrynrnwnyi•afflr¥e•Aty••to •wport•dUeknn In und•r••ry•d w•a•. Con•tr¢Jet INV now llchoots kn mm•aftd h-t0o¢h Prolr •t••bI• •dUtk)Mi1n11a1true1W•. Jpwt 1Theom•.pThir•tkno•ctr4R1lX IOOlaMllMthrnWbw•tlorV •kll•tr4ln. 3. Enhanc P[mdrn1ry•nd P•rtn•vth¥¥• Bulld n•w•tr•tsiic pth•h¥tth lth)naTrd knt•mtton•l Aipport•i• to broadvn th• i••eh OlF,5 prcer•mrn••. SthD di1 Wr•I0 ftd1f¥etrort¥, •u•t•bts Kom•tr••m• fo •ups)ort101¥4•Tm yoJ•cl•. Thiuu8htho&•lnlV•fjb••. ARF •im• ccrfnrnunMl••, kn¥• hDalth •duMiknn oytconxs, •ndci•th 8•fOr¥v1fMr•tyl• POp10n#•¢mttlAfr1Ca. Structure and Govemance The chorityiB¢onvdw bytt•ity•rrtin81)eurnenl. adeod oftnJ •nd c¢•8tttutsan IrKorporawd charlty.
AFRICAN RELIEF FUND TRUSTEES. REPORT { CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2025 CandSdates are shortlisted based on merit and experience. The selection 15 made by core volunteers. trustees and senior management collectively. A vote is then made by trustee5 for final selection. Inductlon and tralnln8 of new trustees The charlty has pollcles In place io ensure employÈÈs are adequately trained and capable to meet the expectations of the lob. As charities arÈ re8ulatÈd and handle personal informatlon of people. the pollcies 3rÈ dÈ518ned to address the necessary knowledge required. The policie5 that are in place Include GDPR policy, child protertion policy. IT pollcy. vulnerable adults. policy. Brievance polScy and probationary PeTic>d policy. Key manaiemtnt rmyneratlon As per thè constltution. trustees are entitled to remuneration for expenses incurred due to the eh3r5ty. However, they generally do not request remuneration for their services. As a gesture of 8oodwlll, Èxynses lincluding travell incurred for the a¢tivity of the charity are reimbursèd upon revlÈw and approval of the senior management. Rl$k m•na¥Èment The trustees have a duty to identify and revfjew potential risks whlch the charlty can bÈ exposed to. It Is also vltal to ensure appropriate controls are in place to provlde reasonablè 4$5urance against fraud and error. The risks Etyn be both Financlal and Non-Flnanclal. Flnan<l•l rlsks The key risk is mlsuse of funds. As funds arÈ 8enerated trom donors, these mv5t be used in line with the oblectlves of the charlty. Correct approprlatlon and allocatlon of fund5 15 key to a charlty's success. Money launder6ng. Non-Flnanclal rlsks Reputatlon. It Is Important to avoid tèrnishin8 the reputation ol the charity. Donor5 are wlllSn8 to donate to charltles that they trust. They should be con¥Snced that their donations are 8oln8 to PToject5 that will make a difference. Prejudlce Scrutlny. Charltles Can be Condemned for projects based on ra¢e. reli8lon 8eographl¢al locations etc. This ¢an also include employee selection. We have procedures In place Ilke the AML Policy, dual Authorisation process for expenses and Project proposal process before releasin8 any funds. REFEREPICE ANO ADMINISTRAnvE DETAILS RègistÈrÈd Charity number.. 197360 Principal addre$$ 26 Grange Road. Birmingham. 810 9QN TrustÈes Mr H S Farah Chairman Mrs M Farah Trustee Mr A Hlrsi Trustee lappolnted 27.5.20231 reslgned (1107120251 Omar Shire (Appolnied 01109120251
AFRICAN RELIEF FUND INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD ENDED 31 MARCH 2025 I report on the accounts for the period ended to 31 March 2025 set out on pages nine to sixteen. Respectlve Responsibilities of Trustees and Examiner The charits4s mistees are responsible for the preparation of the accounts in accordance wlth the requirements olthe Charitie5 Act 2011 Ithe 2011 Act). The trustces consider that an audit is not required for this year under Section 14412) of the 2011 Act and that an independent examination 15 appropriate. It is my responsibility ro.. ExamSne the accounts under Sectlon 145 of the 2011 Ac Follow thL' prucedures lald down in the General Dirt4CtIDns given by the CharSty Commis8lon'. (under Section 14515llbl of the 2UI I Act). StatLi whLither any matter hJ5 come to my attention which &ive.s me cause lor concern. Basls of the Independent Examlner's Report My examinatlon was carried out in accordance with the General Direcrions Issued by the CharSry Commlssion. The examination included a revlew uf the accountin records kept by rhe charity and rl comparison of the accounts presentL41 with rhose records. It also involved eon5ideradon of any unusual items or significant di8¢lo%ure5 in the accounts. and the seeklng of explanations from the rrustees concerning such mdtrL'rs. The procEdures undertaken do not provlde all the ovldence that would be required in an audlt, and consequently, no audir oplnion Is expresset1. The report i.s lirnlted ¢0 those matters that have come to my attention durlng the course of my examination as Outlined below. Independent Examinerf5 Statement In connettion with my examination, no matter has come to ]ny arrentlon.. l. Which gives me reasonable cause w believe that, in any material respect, the requiremenrs.. . To keep aCcounng records in accordance with Sertion 130 ofthe Charides Act 2011: and . To prepare accounts whSch are conslstent with the accountin8 records and cornply wlth the accounting requirements ofthc 2011 Act., hav¢ not been met,. or 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding ol¢he accou to be reached Signed.. Mr lftikhdr Indepen aminer RR Accountants
AFRICAN RELIEF FUND STATEMENT OF FINANCIALAcfiviTIES FOR THE PERIOD ENDED 31 MARCH 2025 Notes 2025 Unrestrirted Fund Receipts Donations. Grants and charitsbleactivities-unrestritted Donation5, Grants and charirable a(tivities-RestriLted Other income 183.371 16.704 3.752 Intrest income 6.144 Total income 209.970 Expendithre Expenditure on charitable attivities-unrestricted Expenditure on ch2rirable activitses-Resrricted Expenditures on AdrnEn & Support Activities Total expendi¢ure 120,114 35,040 41,063 196,216 Nrt income before tsxation 13,754 Taxation (charge)/ credit Net movement In funds 13.754 Total funds broughtforward at 31 MARCH 2024 543268 Totsl funds carried fonvard at 31 MARCH 2025 557.022
AFRICAN RELIEF FUND STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025 Notes ZO25 FIXED ASSErs Tangible assets 8.277.75 CURRENT ASSETS Bank Account 545,733 1.266 7.891 Other Debtors Cash at bank and in hand 563,167 CREDITORS Amounts falllng due withln oneyear 8,145 CURRENT ASSETSI(LIABILITIES) 557,022 Unrestrtcted Funds 543.295 Restrirted Funds 13,727 TOTAL FUNDS 557,022 The tknaThdaJ statsmÈnts were approved bythe Board ofThsteeson......-..-.....-and were slgned on behallby.. is ol Zc)L£ HOSSEIN 50YAN FAPAH
AFRICAN RELIEF FUND NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 Company Informatlon The charity i5 registered in England and Wales with the Charirycommission urtder the name AFRICAN RELIFF FUND. The registered office ofthecharity is.. AFRICAN RELIEF FUND 26 Grange Road Small Heath Birniingham- BIO gQN I. ACCOUNTING POLICIES The principal accounting policies adopted in the preparation of these financial srarement& together with the key judgemenrs and areas of estimation uncenainty. are seiout below. These policles have been consisiendy applled throughout the year unless otherwise stated 1.1 Accountlng conventlo The finandal sthtements have been prepared on a golngcortcern basis in accordance with Accountlng and ReporUng by Charities.. Sratemeniof Recommended Prartice appllcable to charities preparing theiraccounts in accordante with the Financial Reporring Standard applicable In the UK (FRS 102)- effKdve l Aprll 2021 ("Chatht6es SORP IFRS 102)?. the Flnancial Reportlng Standard applicable in the UK IFRS 1021. the Lomp41nics Act 2006, and the Charities Att 2011. African Relief Fund meets the deflnltlon ola pybilc betety under FRS 102. Assets and liabilities are initially recognised at C$t or tran(tIOn value, unless otherwise stated In the relewdnt accounting policie the charity qLtaiifLes a smatlefitltyunderthe provlsionsof FRS 102, the charrtable company has taken advantage ofthe disclosure exempt5ons avallable under SeLtion 1.11 of FRS 102. including.. -Tr.xemption from disclosing the carrJ4ng amounts ofeach category offinancial assets and rinancial liabilities ai the reportiri8 dare. as required by Settion 11.41 of FRS 102., and -Exemption from presenrSng a cash now statement as a primary staternent within these finanthal statements. 1.3 Income Incoine is retognised when the charity is entitled to the funds. the receipt is probable. and the amount can be measured rellably. Income Irom donation& grants and similarsources is reo)gnised when the charity art enforceable rkghtto the incorne. any performance conditions attached to the income have been meL and it is probable that the economi¢ benefits aSslated with the transaction will flow to the charity.
AFRICAN RELIEF FUND NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE PERIOD ENDED 31 MARCH 2025 Where income is received in advance ofmeeting any perfornLanc&related conditions. such amounts are deferred and recognifed in future periods when the conditions for entitlement are satisfied. 1.4 Fund accountlng Th¢ charity maintains two types offunds- unrestriLted and restricted- In aLKordance wlth the principles set out in the Charities SORP IFRS 102). Unrestricted funds are funds thaiare avaiiable for use at the discretion of theTrusrees in furtherance of the general charitable objectlves of the organisation and which have not been designared forany specific purpose. Restrlcted funds are funds that can only be used for particular purposes speclfled by the donoror through the terms of an appeal. Suth funds expended In accordance wlth the donorfs 1nstsij0n& 1.5 Expendlture All expendlture 15 recognlsed on an accnjals basls and Is dassifled under headings that aggregate all costs related to the category of aCvity. Where ¢05rs cannot be dirttY atrributed to a spedfic headln& they are apportioned on a reasonable and consisten¢ basis that reflects the useof resources. Expenditure on raising funds includes the costs of fundrdislng events. campalgrts. publlclty. and public relations, togcther with any associated support COSLS. Expenditure on charitable artivities indudes the direttcosrs of deliwing the thariws objert5ves and associated support costs necessary to carry our those aLtivitLe& Irrecoverdbl¢ VAT is charyed as an expense to the artivity to which it relates. Allocatlon of support costs Support costs are those cosrs thaL whlle necessary to dellverthe charitYs aLtvitie& do not themselves constituie direct (haritsble expenditure. These include costs relatin8 to adrninistrauon. finance. human resoyrces, infornjation technology, and governance. Support costs have been allocated between the coxof raising fvnds and charitsble activitie5 on a reasonable, consistenL and justifiable basis- as detailed in Nots 1.9 to the finandal statement 1.6 Tanglble Ilxed assets It 15 the policy of the Trustees to capit31ise individual LtenL% of ran"ble fixed assets with a cost of £800 or More. Items (osung below this threshold are written off to expenditure in theyearof purchase.
AFRICAN RELIEF FUND NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE PERIOD ENDED 31 MARCH 2025 Tangible fixed assets arestared at cost less atcurnulated depreciatlon and any impairnient1055e5. Depreciation is provided to write off the cost of tsngible fixed assets ¢)vertheir esumated useful lives on a systemaric basis. commencing in the yearof acquisition and ceasing tn theyear oldisposaL 1.7 Cash at bank and In hand Cash ar bank 2nd in hand includes cash bate$ and dew>sits thatare repayable on deman togctherwith short-rerni. highly liquid invesrments thatare readlly cottvertible to known amounts of cash and are subject to an insigniflcant risk of chartges in value. Bank overdrafts thatare repayable on demand and ftrm an Integra] part of the drit3 $h martagementare included within cash and osh equlvalents In the statementofcash flows. All otheroverdrdfts are presenred within current liabilities. 1.8 Taxatlon Afrfcan Relief Fund is a registered charity within the meantng of khedule6 olthe FlnanceAct2010. AccordlnRly, the chadty Is potentially exernpt from tsxauon on Income and 8alns fallin8 wthin Part 11 of the Corporation Tax Act 2010 and Settion 256 oftheTaxation olchargeable Gains Art 1992. w the extent that such income and galns are3pplied for charitable purpo 1.9 Support Cost Support Costs representthose cort Inrred In supportofthe charftrfs a¢tlv5tles but whith do not dirertly relate to a single charltable projecL These costs ha been apportioned based on rnanagcment estirnates of time, usage, and the level of sraff involvement in each activity. Dlrert Total Support Costs: Costs 2025 Other Admin Expenses IT and CommunicatlDns Office Reni Utilitie5. and Supplies Other Supporr and General Costs 7.168 4.C69 14.313 15,513 7,168 4.089 14,313 15.513 Total Support Costs 41.C63 41.083
AFRICAN RELIEF FUND NOTES TO THE FINANCIALSTATEMENTS- continued FOR THE PERIOD ENDED 31 MARCH 202S 2 TANGIBLE FIXED ASSFrs Fixtures & Motor Computer Equiprnent FlrtlttKs Veblcle Total Cost blf Additions 34.118.00 33.685.00 5.411.f)) 73,214 00 At 01 Aprll 2024 34,118.00 33,685 00 5.411.C4J 73,214.00 Deprld#tlon Depreciation b/f Charge for the year 32.614.00 376 00 25,922.00 1.940.75 3.641.fy) 442.50 62,177.00 2,759 25 32,990 00 27.862.75 4.083.50 64,938.25 NET BOOKVALUE 31103r2025 1,128.00 5.822.25 1,327.50 8,277.75 3 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR PAYE 1,704 Other Creditors 4.441 6,145 4 posr BALANCE SHEEf EVENTS The Trustees confirtn that there have been no ents subseqiieniioth• balance she•t dale whlch require adjustmenr ro, or disclosure in, these financial statemen¢s 5 RELATED PARTYTRANSAcfioNS DurinE the yegr. the chariry had no related party transactions requiring disd05ure12025.. none). No trustees or key management peOnnel reiVed any benefirs or entered into any rran5actions with the charity rther than the reirnbursement oflegitimate expenses in the nornial course Orbune5&
AFRICAN RELIEF FUND NOTES TOTHE FINANCIAL STATEMENTS- continued FOR THE PERIOD ENDED 31 MARCH 2025 6 INCOME AND EXPENDITURE ACCOUNT 2025 Donatlons and fundralslng Income• Unre5tr1cted Donatlons and fundraisin8 Incomtr Restrirted Other Income 183.371 16.704 3.752 Interest Income 6.144 209.970 Sub Total Expendlture Charltable Activitie5- Restriaed 35,040 Dirert charitable costs Rent 120.114 7.800 8,513 8,783 2,921 Llght & Heat AdvertLS)ng and publicity IT Costs Pension Telephone Travel & MX 1,149 4.569 3.373 628 Insurance Bank Charges Subscription Repairs Accountan 1,969 473 1,162 Depreciation 2,759 Total Expendltur¢ 196.216 TOTAL- Net (Expendlture)Ilncome for the Year 13,7S4 NOTE Restrirted Funds.. Blf 32,063 16.704 For the year Expenses 135,0401 Clf 13.727 12