## “ **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: 0203 004 9013 Email: info@hytrust.org.uk 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: 0203 004 9013 Email: info@hytrust.org.uk 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
continued...
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
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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
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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.
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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|
|---|---|
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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)|
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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**
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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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.
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## 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
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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
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