2025-03-31-accounts

“ Help Yateem Trust” Trustees' Annual Report

01 February 2024 to 31 January 2025

Charity Name: Help Yateem Trust

Charity number: 1205182

Charity’s principal address

Hyat Hub Suite 13, Durning Hall Earlham Grove LONDON E7 9AB

“ Help Yateem Trust” Trustees Annual Report for the year ending 30 January 2025.

Help Yateem Trust is a delivery charity To Help orphan and poor families to provide the community in and around the United Kingdom and poorer countries for a range of social, cultural, economic, educational and training activities; To enable the community to develop a greater self-confidence and self-reliance to break the cycle of poverty.

Our Vision is:

• The advancement of education and training of needy children, youth, and families to achieve selfreliance locally and the developing world for the public benefit.

• The relief of poverty of needy families for the public benefit.

We have delivered educational and relief program on behalf of Help Yateem charity both in the UK and poorer countries like Kenya, Ethiopia, Somalia, The Gambia, and Yemen. These projects have made fruitful impact on the beneficiaries and will bear more development fruits on the long-term betterment of those communities. With declining development aid from developed countries, education and self-reliance training programs will help the children, youth, and women to self-sustain themselves.

Governance and Decision Making

The trustees declare that they have throughout their activities, had regard to Guidance issued by the Charity Commission on public benefit. They review all Charity policies and make sure all projects are carried out in accordance with the

Charity commission guidelines. Trustees and key members meet every week or every other week depending on the projects at hand and do the risk assessment and safeguarding necessary for the project delivery decisions. We aim to apply the charity governance code. All trustees give off their time freely and no remuneration or expenses were paid in the year.

Hyat Hub Suite 14, Durning Hall, Earlham Grove, London, E7 9AB United Kingdom

Tel: [phone] Email: [e-mail] Web: www.hytrust.org.uk

Contribution made by volunteers

Our volunteers, especially the youth, have contributed a lot this year. The youth volunteers managed and made effective use of social media and other donation platforms such as Launch-good, Muslimgiving, Ramadan-Giving and Just-giving. They also helped to improve our website and made mobile phone user friendly. We listened to our donors and most of them requested to improve the mobile phone donation frame.

Performance of fundraising activities against objectives set.

Overall, the fundraising for the year ended 31 January 2025 was good. We have acknowledged earlier that the coming years will be tough and as the donor disposable income reduced by the high inflation of food and energy. But with the use of social media and traditional fundraising, we managed to conduct fruitful fundraising.

Review of the charity’s financial position at the end of the period

The charity received total income of £388,612 (2024: £336,425) during the year. After payment of outgoing expenses of £350,802 (2024: £430,243), The charity was left with a surplus of £37,810.

Our main source of funding comes from online donation and donation platforms such As Launch-good, Muslim-Giving, Ramadan-Giving and Give-Brite. We do Mosque Collection during Ramadan. We have also started selling dates and profits from proceeds go back to charity. The date sale during Ramadan period helped the charity to have good relationship with the donors and attracted more donors after they purchase the dates.

Names of the charity trustees

Abdulghani Amin Hassan Chairperson

Ali Mohamed Aidarus

Qasim Ahmed Mohamed

Declaration

The trustees declare that they have approved of the trustees’ report above.

Signed on behalf of the charity’s trustees. Signature:

Full name: Abdulghani Hassan

Date: 23 January 2026

Hyat Hub

Tel: [phone] Email: [e-mail] Web: www.hytrust.org.uk

Suite 14, Durning Hall, Earlham Grove, London, E7 9AB United Kingdom

REGISTERED COMPANY NUMBER: 13843296 (England and Wales) REGISTERED CHARITY NUMBER: 1205182

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Help Yateem Trust

Help Yateem Trust

Contents of the Financial Statements for the Year Ended 31 January 2025

	Page
Reference and Administrative Details	1
Report of the Trustees	2
Independent Examiner's Report	3 to 4
Statement of Financial Activities	5
Statement of Financial Position	6 to 7
Notes to the Financial Statements	8 to 12
Detailed Statement of Financial Activities	13 to 14

Help Yateem Trust

Reference and Administrative Details for the Year Ended 31 January 2025

TRUSTEES

A Ghani Hassan Trustee Q Mohammed Ahmed Trustee Ali M Aidarus Trustee

REGISTERED OFFICE

Hyat Hub Suite 13, Durning Hall Earlham Grove London E7 9AB

REGISTERED COMPANY 13843296 (England and Wales) NUMBER

REGISTERED CHARITY 1205182 NUMBER

INDEPENDENT EXAMINER Quilfords Limited Chartered Certified Accountants 113 Romford Road London E15 4LY

Page 1

Help Yateem Trust

Report of the Trustees for the Year Ended 31 January 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 January 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).

FINANCIAL REVIEW

Funds in deficit

The charity received total income of £388,612 (2024: £336,425) during the year. After payment of outgoing expenses of £350,802 (2024: £430,243), The charity was left with a surplus of £37,810 (2024: £93,818 deficit) for the year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Approved by order of the board of trustees on 16 October 2025 and signed on its behalf by:

A Ghani Hassan - Trustee

Page 2

Independent Examiner's Report to the Trustees of Help Yateem Trust

Independent examiner's report to the trustees of Help Yateem Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 January 2025.

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 accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company 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 accounts 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.

Page 3

Independent Examiner's Report to the Trustees of Help Yateem Trust

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 accounts to be reached.

Askir Ali, ACCA

The Association of Chartered Certified Accountants

Quilfords Limited Chartered Certified Accountants 113 Romford Road London E15 4LY

Date: .............................................

Page 4

Help Yateem Trust

Statement of Financial Activities for the Year Ended 31 January 2025

Notes INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities 2 Total EXPENDITURE ON Raising funds 3 Charitable activities Relief program Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted fund £ 115,428 38,825 154,253 67,930 48,513 116,443 37,810 (93,818) (56,008)	Restricted fund £ 79,070 155,289 234,359 28,420 205,939 234,359 - - -	31.1.25 Total funds £ 194,498 194,114 388,612 96,350 254,452 350,802 37,810 (93,818) (56,008)	31.1.24 Total funds £ 104,677 231,748 336,425 65,697 364,546 430,243 (93,818) - (93,818)

The notes form part of these financial statements

Page 5

Help Yateem Trust

Statement of Financial Position 31 January 2025

Notes CURRENT ASSETS Stocks 6 Cash at bank CREDITORS Amounts falling due within one year 7 NET CURRENT ASSETS/(LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS/(LIABILITIES) FUNDS 8 Unrestricted funds TOTAL FUNDS	Unrestricted fund £ 11,260 104,970 116,230 (172,238) (56,008) (56,008) (56,008)	Restricted fund £ - - - - - - -	31.1.25 Total funds £ 11,260 104,970 116,230 (172,238) (56,008) (56,008) (56,008) (56,008) (56,008)	31.1.24 Total funds £ - 196,053 196,053 (289,871) (93,818) (93,818) (93,818) (93,818) (93,818)

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

• (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

• (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

Page 6

continued...

Help Yateem Trust

Statement of Financial Position - continued 31 January 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 16 October 2025 and were signed on its behalf by:

A Ghani Hassan - Trustee

The notes form part of these financial statements

Page 7

Help Yateem Trust

Notes to the Financial Statements for the Year Ended 31 January 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Page 8

continued...

Help Yateem Trust

Notes to the Financial Statements - continued for the Year Ended 31 January 2025

2. OTHER TRADING ACTIVITIES

Ramadan Iftaar & Qurbani Emergency relief Orphan sponsorship Sustainable development project Dates sale 3. RAISING FUNDS Raising donations and legacies Support costs	31.1.25 £ 74,293 15,241 55,310 10,445 38,825 194,114 31.1.25 £ 107,610	31.1.24 £ 50,632 55,716 52,565 50,480 22,355 231,748 31.1.24 £ 65,697

4. TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund fund £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 104,677 - Other trading activities 22,355 209,393 Total 127,032 209,393 EXPENDITURE ON Raising funds 65,697 - Charitable activities Relief program 155,153 209,393 Total 220,850 209,393	Total funds £ 104,677 231,748 336,425 65,697 364,546 430,243

Page 9

continued...

Help Yateem Trust

Notes to the Financial Statements - continued for the Year Ended 31 January 2025

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
		Unrestricted	Restricted	Total
		fund	fund	funds
		£	£	£
	NET INCOME/(EXPENDITURE)	(93,818)	-	(93,818)
	TOTAL FUNDS CARRIED FORWARD	(93,818)	-	(93,818)
6.	STOCKS
			31.1.25	31.1.24
			£	£
	Stocks		11,260	-
7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			31.1.25	31.1.24
			£	£
	Other creditors		169,438	287,471
	Accruals and deferred income		2,800	2,400
			172,238	289,871
8.	MOVEMENT IN FUNDS
			Net
			movement	At
		At 1.2.24	in funds	31.1.25
		£	£	£
	Unrestricted funds
	General fund	(93,818)	37,810	(56,008)
	TOTAL FUNDS	(93,818)	37,810	(56,008)

Page 10

continued...

Help Yateem Trust

Notes to the Financial Statements - continued for the Year Ended 31 January 2025

8. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources resources expended £ £ Unrestricted funds General fund 154,253 (116,443) Restricted funds Restricted fund 234,359 (234,359) TOTAL FUNDS 388,612 (350,802) Comparatives for movement in funds Net movement At 1.2.23 in funds £ £ Unrestricted funds General fund - (93,818) TOTAL FUNDS - (93,818) Comparative net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 127,032 (220,850) Restricted funds Restricted fund 209,393 (209,393) TOTAL FUNDS 336,425 (430,243)

Movement in funds £ 37,810 - 37,810 At 31.1.24 £ (93,818) (93,818) Movement in funds £ (93,818) - (93,818)

Page 11

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Help Yateem Trust

Notes to the Financial Statements - continued for the Year Ended 31 January 2025

8. MOVEMENT IN FUNDS - continued

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

Unrestricted funds General fund TOTAL FUNDS	Net movement At 1.2.23 in funds £ £ - (56,008) - (56,008)	At 31.1.25 £ (56,008) (56,008)

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

Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS	Incoming resources £ 281,285 443,752 725,037	Resources expended £ (337,293) (443,752) (781,045)	Movement in funds £ (56,008) - (56,008)

9. RELATED PARTY DISCLOSURES

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

Page 12

Help Yateem Trust

Detailed Statement of Financial Activities for the Year Ended 31 January 2025 INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Other trading activities Ramadan Iftaar & Qurbani Emergency relief Orphan sponsorship Sustainable development project Dates sale Total incoming resources EXPENDITURE Other trading activities Closing stock Charitable activities Dates purchase Sustainable development project Orphan sponsorship General Orphan families Relief Ramadan Iftaar & Qurbani Emergency Relief Program Support costs Administrative expenses Admin/Marketing/Subscriptions Fundraising	31.1.25 £ 115,428 79,070 194,498 74,293 15,241 55,310 10,445 38,825 194,114 388,612 (11,260) 48,513 23,918 56,080 20,950 35,654 69,337 254,452 35,159 70,051 105,210	31.1.24 £ 104,677 - 104,677 50,632 55,716 52,565 50,480 22,355 231,748 336,425 - 21,248 68,485 54,065 107,010 53,118 60,620 364,546 33,826 29,471 63,297

This page does not form part of the statutory financial statements

Page 13

Help Yateem Trust

Detailed Statement of Financial Activities for the Year Ended 31 January 2025 Administrative expenses Governance costs Accountancy and legal fees Total resources expended Net income/(expenditure)	31.1.25 £ 2,400 350,802 37,810	31.1.24 £ 2,400 430,243 (93,818)

This page does not form part of the statutory financial statements

Page 14

REGISTERED COMPANY NUMBER: 13843296 (England and Wales) REGISTERED CHARITY NUMBER: 1205182

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Help Yateem Trust

Help Yateem Trust

Contents of the Financial Statements for the Year Ended 31 January 2025

	Page
Reference and Administrative Details	1
Report of the Trustees	2
Independent Examiner's Report	3 to 4
Statement of Financial Activities	5
Statement of Financial Position	6 to 7
Notes to the Financial Statements	8 to 12
Detailed Statement of Financial Activities	13 to 14

Help Yateem Trust

Reference and Administrative Details for the Year Ended 31 January 2025

TRUSTEES

A Ghani Hassan Trustee Q Mohammed Ahmed Trustee Ali M Aidarus Trustee

REGISTERED OFFICE

Hyat Hub Suite 13, Durning Hall Earlham Grove London E7 9AB

REGISTERED COMPANY 13843296 (England and Wales) NUMBER

REGISTERED CHARITY 1205182 NUMBER

INDEPENDENT EXAMINER Quilfords Limited Chartered Certified Accountants 113 Romford Road London E15 4LY

Page 1

Help Yateem Trust

Report of the Trustees for the Year Ended 31 January 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 January 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).

FINANCIAL REVIEW

Funds in deficit

The charity received total income of £388,612 (2024: £336,425) during the year. After payment of outgoing expenses of £350,802 (2024: £430,243), The charity was left with a surplus of £37,810 (2024: £93,818 deficit) for the year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Approved by order of the board of trustees on 16 October 2025 and signed on its behalf by:

A Ghani Hassan - Trustee

Page 2

Independent Examiner's Report to the Trustees of Help Yateem Trust

Independent examiner's report to the trustees of Help Yateem Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 January 2025.

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 accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company 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 accounts 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.

Page 3

Independent Examiner's Report to the Trustees of Help Yateem Trust

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 accounts to be reached.

Askir Ali, ACCA

The Association of Chartered Certified Accountants

Quilfords Limited Chartered Certified Accountants 113 Romford Road London E15 4LY

Date: .............................................

Page 4

Help Yateem Trust

Statement of Financial Activities for the Year Ended 31 January 2025

Notes INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities 2 Total EXPENDITURE ON Raising funds 3 Charitable activities Relief program Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted fund £ 115,428 38,825 154,253 67,930 48,513 116,443 37,810 (93,818) (56,008)	Restricted fund £ 79,070 155,289 234,359 28,420 205,939 234,359 - - -	31.1.25 Total funds £ 194,498 194,114 388,612 96,350 254,452 350,802 37,810 (93,818) (56,008)	31.1.24 Total funds £ 104,677 231,748 336,425 65,697 364,546 430,243 (93,818) - (93,818)

The notes form part of these financial statements

Page 5

Help Yateem Trust

Statement of Financial Position 31 January 2025

Notes CURRENT ASSETS Stocks 6 Cash at bank CREDITORS Amounts falling due within one year 7 NET CURRENT ASSETS/(LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS/(LIABILITIES) FUNDS 8 Unrestricted funds TOTAL FUNDS	Unrestricted fund £ 11,260 104,970 116,230 (172,238) (56,008) (56,008) (56,008)	Restricted fund £ - - - - - - -	31.1.25 Total funds £ 11,260 104,970 116,230 (172,238) (56,008) (56,008) (56,008) (56,008) (56,008)	31.1.24 Total funds £ - 196,053 196,053 (289,871) (93,818) (93,818) (93,818) (93,818) (93,818)

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

• (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

• (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

Page 6

continued...

Help Yateem Trust

Statement of Financial Position - continued 31 January 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 16 October 2025 and were signed on its behalf by:

A Ghani Hassan - Trustee

The notes form part of these financial statements

Page 7

Help Yateem Trust

Notes to the Financial Statements for the Year Ended 31 January 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Page 8

continued...

Help Yateem Trust

Notes to the Financial Statements - continued for the Year Ended 31 January 2025

2. OTHER TRADING ACTIVITIES

Ramadan Iftaar & Qurbani Emergency relief Orphan sponsorship Sustainable development project Dates sale 3. RAISING FUNDS Raising donations and legacies Support costs	31.1.25 £ 74,293 15,241 55,310 10,445 38,825 194,114 31.1.25 £ 107,610	31.1.24 £ 50,632 55,716 52,565 50,480 22,355 231,748 31.1.24 £ 65,697

4. TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund fund £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 104,677 - Other trading activities 22,355 209,393 Total 127,032 209,393 EXPENDITURE ON Raising funds 65,697 - Charitable activities Relief program 155,153 209,393 Total 220,850 209,393	Total funds £ 104,677 231,748 336,425 65,697 364,546 430,243

Page 9

continued...

Help Yateem Trust

Notes to the Financial Statements - continued for the Year Ended 31 January 2025

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
		Unrestricted	Restricted	Total
		fund	fund	funds
		£	£	£
	NET INCOME/(EXPENDITURE)	(93,818)	-	(93,818)
	TOTAL FUNDS CARRIED FORWARD	(93,818)	-	(93,818)
6.	STOCKS
			31.1.25	31.1.24
			£	£
	Stocks		11,260	-
7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			31.1.25	31.1.24
			£	£
	Other creditors		169,438	287,471
	Accruals and deferred income		2,800	2,400
			172,238	289,871
8.	MOVEMENT IN FUNDS
			Net
			movement	At
		At 1.2.24	in funds	31.1.25
		£	£	£
	Unrestricted funds
	General fund	(93,818)	37,810	(56,008)
	TOTAL FUNDS	(93,818)	37,810	(56,008)

Page 10

continued...

Help Yateem Trust

Notes to the Financial Statements - continued for the Year Ended 31 January 2025

8. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources resources expended £ £ Unrestricted funds General fund 154,253 (116,443) Restricted funds Restricted fund 234,359 (234,359) TOTAL FUNDS 388,612 (350,802) Comparatives for movement in funds Net movement At 1.2.23 in funds £ £ Unrestricted funds General fund - (93,818) TOTAL FUNDS - (93,818) Comparative net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 127,032 (220,850) Restricted funds Restricted fund 209,393 (209,393) TOTAL FUNDS 336,425 (430,243)

Movement in funds £ 37,810 - 37,810 At 31.1.24 £ (93,818) (93,818) Movement in funds £ (93,818) - (93,818)

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Notes to the Financial Statements - continued for the Year Ended 31 January 2025

8. MOVEMENT IN FUNDS - continued

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

Unrestricted funds General fund TOTAL FUNDS	Net movement At 1.2.23 in funds £ £ - (56,008) - (56,008)	At 31.1.25 £ (56,008) (56,008)

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

Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS	Incoming resources £ 281,285 443,752 725,037	Resources expended £ (337,293) (443,752) (781,045)	Movement in funds £ (56,008) - (56,008)

9. RELATED PARTY DISCLOSURES

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

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Detailed Statement of Financial Activities for the Year Ended 31 January 2025 INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Other trading activities Ramadan Iftaar & Qurbani Emergency relief Orphan sponsorship Sustainable development project Dates sale Total incoming resources EXPENDITURE Other trading activities Closing stock Charitable activities Dates purchase Sustainable development project Orphan sponsorship General Orphan families Relief Ramadan Iftaar & Qurbani Emergency Relief Program Support costs Administrative expenses Admin/Marketing/Subscriptions Fundraising	31.1.25 £ 115,428 79,070 194,498 74,293 15,241 55,310 10,445 38,825 194,114 388,612 (11,260) 48,513 23,918 56,080 20,950 35,654 69,337 254,452 35,159 70,051 105,210	31.1.24 £ 104,677 - 104,677 50,632 55,716 52,565 50,480 22,355 231,748 336,425 - 21,248 68,485 54,065 107,010 53,118 60,620 364,546 33,826 29,471 63,297

This page does not form part of the statutory financial statements

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Detailed Statement of Financial Activities for the Year Ended 31 January 2025 Administrative expenses Governance costs Accountancy and legal fees Total resources expended Net income/(expenditure)	31.1.25 £ 2,400 350,802 37,810	31.1.24 £ 2,400 430,243 (93,818)

This page does not form part of the statutory financial statements

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