REGI￿ERED 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 re￿1ve 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 202￿2025 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*, dec1s￿n-rnakIn￿ and mutual respect, while buildin8 frlend5hips and a stron8 sense of communilv. Water Prole¢ts Access to clean water is vltal for hea￿h 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 he8￿h 0￿ComeS for thousands of beneficiaries In Hllran and Bakool. Community feedback stroii8ly hl8hll8hts the trahslormatlve Impart of these interventlons, emphaslzln6 ihe importa￿e 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. Qurb*nl 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 FIr￿nCialR0¥Illw Tr•n*ttctkHw FmrKi41 The *t8t•m•rbt ollinBncial•¢tr￿¥ho1y1￿tdXf•Q￿ c*th•y4•r r•Mw%*8 8t•nd •t £557.022 ffi total. The chofity i¥ lTrJ•bt•dto thèi•r*roll*yalthLwwho ￿¢￿•1•¢1 •oObn•ro￿tyttst1* vA>vkrfth• ehjrky. Th• amount cwthdlorwwdtothh ￿•T￿￿ts• •lknc•t•dto knplqrrwt •om• proJ•oi• In th lutuie. LLX)*lry•h••d, Affic#n Aal*tFun¢J IARF) ￿ tt¢ffimltted ¢o•Mpwdkna •nd *trnnithenin81ts prwbmrn••lodth•rw•n wt•r knp*et•rro••Afvb¢•. WptknrthBtslh•comthKy 1. ExpJThJlWHe•ith InIt￿t￿l 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 ￿d￿￿￿oI￿. Extsnd h•atthew• ••rylr••ty ￿d•￿•r¥•deOrnrn￿Tr1[y*1. Inwv41ni•ee•*•t¢ •M•nllal m4dlc•i prnv4nifv• P*•ith prwmnw. Incr••u typortuth•lorwln•r•b* and typh&n•d chldrnn.IMrytham * pttttrw4yto • br1￿1•1 luiurn. E*tab16Jhthddltiw•lcrynrnwnyi•afflr¥e•Aty••to •wport•dUe￿knn In und•r••ry•d w•a•. Con•tr¢Jet INV now llchoots kn mm￿•aftd h*￿-t0￿￿o¢h Pro￿lr* ￿•t•￿•bI• •dU￿tk)Mi1n11a1true1W•. Jpwt 1Theom•.pThir•tkno•ctr4R￿*1lX IOOlaMllMthrnWbw•tlor*￿*V￿ •kll•tr4ln*. 3. Enhanc￿ P[mdrn￿1ry•nd P•rtn•vth¥¥• Bulld n•w•tr•tsiic p￿th•￿h￿￿¥tth l*th)n￿aTrd knt•m*tton•l Aipport•i• to broadvn th• i••eh Ol￿F,5 prcer•mrn••. St￿￿￿hD￿ di￿￿1 W￿r•I0 ft￿d￿￿1f¥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• POp￿10n#•¢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 r*myneratlon 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$5urance against fraud and error. The risks Etyn be both Financlal and Non-Flnanclal. Flnansits thatare repayable on deman togctherwith short-rerni. highly liquid invesrments thatare readlly cottvertible to known amounts of cash and are subject to an insigniflcant risk of chartges in value. Bank overdrafts thatare repayable on demand and ft*rm an Integra] part of the d￿rit￿3 ￿$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* In￿rred 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 pe￿Onnel re￿iVed any benefirs or entered into any rran5actions with the charity rther than the reirnbursement oflegitimate expenses in the nornial course Orbu￿ne5& 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