Chartered Certified Accountants & Registered Auditors 

20/11/2025 

## M.D. Omer & co 

## Horn of Africa People's Aid Northern Ireland 

HAPANI 

Botanic House 1-5 Botanic Avenue Belfast 

BT7 JG 

## Basis of independent examiner's report 

| have examined your charity accounts as under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. 

My examination included review of the accounting records kept by charity and comparison of the accounts presented with those records. It also included consideration of unusual items or disclosures in the accounts, and seeking explanation from you as charity trustees concerning any such matters. 

toMybelieve: role to state whether any material matters have come to my attention giving me cause 

1- Act.That accounting records were not kept in accordance with section 63 of the Charities 

2- That the accounts do not accord with those accounting records. 

3- ActThat the accounts do not comply with the accounting requirement of the Charities 4- That there is further information needed for a Proper understanding of the accounts to be reached 

## Independent examiner's statement 

| have completed my examination and have no concerns in respect of matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for 

M.D. Omer & Co, 259-269 Old Marylebone Road. London, NW 1 SRA Tel: (020) 7170-4060. Mob: 07958685349, Email: domaracea@zmail.com 

M.D. OMER & co = reas “yrbonis Ra, 

Chartered Certified Accountants & Registered Auditors 

Northern ireland, | have found no matters that require drawing to your attention. Thanks 

Yours Sincerely 

Mohamed Omer FCCA, CPA, PIA “— 

M.D.OMER & CO Chartered Certified Accountants 22 Bucket Ciose, Norwood Green Middlesex, uB2 SNR Mobile 07986 134609 

MLD. Omer& ea, 259-269 Old Marylebone Road. London. NWT SRA 

||HAPANI<br>ae|HAPANI<br>ae|chaiyNe Juice<br>[|<br>+.SS<br>es<br>es|
|---|---|---|---|
||||es|
||||Restricted|
||||Unrestricted<br>income<br>Endowment<br>This year<br>Prior year|
|'||Recommended Categories by activity||funds<br>funds<br>funds<br>Total funds<br>funds|
||||£<br>£<br>£<br>£<br>£|
||Income (Notes 3)||FOl<br>F02<br>F03<br>F04(2025)<br>F05(2024)|
||income and endowments from:|||
||Chartiableactivities<br>Othertradingactivities<br>Investment<br>Separate material ofincome<br>Other<br>Total||ee<br>ee<br>a<br>ee ee<br>ee<br>|<br>po |<br>**|**<br>eee<br>a<br>a ee,||
||Expenditure on:|||
||Raising funds||pot|
||Charitable activities|||
||Other<br>Total||a<br>ee ee<br>ee<br>||
||NetIncome/(expenditure) beforetax for||Oe<br>||
||the reporting period|||
||Taxpayable<br>NetIncome/(expenditure) after taxbefore||ee<br>ee<br>|<br> i<br>nnn,|
||Netgains(losses)oninvestment<br>Net income/(expenditure)|po TT||
||Extraordinaryitems||a<br>eeeee||
||Other recognised gains(losses);|||
||Gainandlossesonrevaluationoffixedassets <br>forthecharity'sownuse<br>Other gains(losses)<br>Net movement in funds|Ee<br>ne<br>nn ee<br>a<br>ee<br>ee<br>ee)<br>Ss ee<br>|e|||
||Totalfundbroughtforward<br>Total fundcarriedforward|ee<br>en ee |||




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||||||||||
|---|---|---|---|---|---|---|---|---|
|This|year|Prior|year|
|Fixed|a|ee|ee|ee|Se|ee|
|Total|Assets|||soos]|2,960.38]|o.si||iiteag2||=||
|Fixed Assets|||8osi.93||2.96038]|ost|||t4tezs2||
|Current Assets|a|a|ee|nn:|
|Cash|at|bank|and|in|hand|
|Total|Current|Assets|
|Creditors|rr|sh|eee|
|Net|current|assets(liabilities)|
|Total|Assets|less|current|liabilities|
|Total|net Assets|or|Liabilities|a75,346.85|ee27,565.16|ee1,029.02|143,386.72ee,|98,358.77|
|RestricedFunds|Of|[the][ Charity]|ne||
|income funds|ee|ee|ee|en|
|Unrestricted|funds|
|Total Fund|131,008.81|143,386.72|98,358.77|
|Signature|;|Signature|
|pate “Oo|f207 sate|SJ pOJ2OQlS|

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