## **GIVING ISLAND** Registered with the Charity Commission for Northern Ireland Charity No: 108514 ## **RECEIPTS AND PAYMENTS ACCOUNTS** ## **For the year ended 31 October 2025** (Financial year: 1 November 2024 – 31 October 2025) Approved by the trustees and signed on: _15/12/2025____ ## **1. Reference and Administrative Information** |**Charity Name**|Giving Island| |---|---| |**CCNI Number**|108514| |**Registered Address**|7 Hillcrest, Antrim, Northern Ireland, BT411LA| |**Financial Year**|1 November 2024 – 31 October 2025| |**Trustees**|Dr. Omer Ahmed (Chair), Dr.Hunada Ahmed, Mrs Arieg Ahmed| |**Bankers**|The Co-Operative Bank| |**Independent Examiner**|Mujahid Taha| ## **2. Receipts and Payments Account** _For the year ended 31 October 2025_ **----- Start of picture text -----**
Notes Unrestricted In-Kind £
£
RECEIPTS
Donations from trustees (paid personally on 1 [£1,271.20] —
charity's behalf, incl. storage rent direct debit)
Community cash donations (incl. £200 received via 1 [£390] —
bank)
Donated medical goods received — estimated fair 3 — 16,379
value
TOTAL RECEIPTS 1,661.20 16,379
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Giving Island | Receipts and Payments Accounts | Year ended 31 October 2025 | Page 1 **----- Start of picture text -----**
PAYMENTS
Charitable activities — goods dispatched to Sudan 3 — 16,379
Packaging and wrapping materials 5 150.00 —
Container storage yard rent (Feb–Oct, direct 5 1,177.20 —
payment from trustee)
Refreshments at community sessions 2 100 —
Office supplies (stationery, etc.) 5 84 —
Volunteer transport 5 75 —
Advertising and awareness materials 5 35 —
Room hire (Sudan training sessions) 4 30 —
Internet services 4 10 —
Shipping, customs & distribution (paid by partners 6 [disclosed —
— not through charity accounts) only]
TOTAL PAYMENTS 1,661.20 16,379
NET CASH POSITION FOR THE YEAR (money 0 —
in = money out)
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_Note: The charity opened its bank account in January 2025. Before that, and for costs paid outside the account, trustees met expenditure directly on the charity's behalf and did not reclaim it — including £1,027.20 of container storage rent by personal direct debit. Total funds in (£1,661.20) equalled total spent (££1,661.20), leaving no surplus. In-kind goods income and expenditure are equal and offsetting and do not affect the cash position._ _Volunteer time (approx. 400–470 hours, est. value £6,400–£7,500 at £16/hr) is not included above but is disclosed in Note 7 below._ ## **3. Statement of Balances at 31 October 2025** **----- Start of picture text -----**
ASSETS £
Cash at bank (current account) [£X — closing balance per
January 2025 account]
Cash in hand (collection box, unbanked) [Nil]
TOTAL ASSETS [Nill]
LIABILITIES £
Creditors (amounts owed) Nil
NET ASSETS [Nill]
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## **4. Notes to the Accounts** Giving Island | Receipts and Payments Accounts | Year ended 31 October 2025 | Page 2 ## **Note 1 — Cash Donations** Total cash of _£1,661.20_ was contributed during the year and spent in full on charitable activity (money in = money out). The charity opened its bank account in January 2025; £200 of donations was received through the account from that point. For the remainder, and for the period before the account existed, costs were met directly by trustees on the charity's behalf and were not reclaimed — most significantly the container storage rent of £1,027.20 paid by a trustee's personal direct debit (see Note 5). The cash contributions comprised: £1,027.20 trustee direct debit for storage; £200.00 received through the bank; and £434.00 in other trustee and community cash. No Gift Aid has been claimed. ## **Note 2 — Refreshments at Community Sessions** During the year, approximately 5 community consolidation and packaging sessions were held. Refreshments (food and drink for attending volunteers) were provided at these sessions at a total cost of approximately £100, funded from the charity's general cash (trustee and community contributions). From 2025–26, a simple record will be kept of session refreshment costs. ## **Note 3 — Donated Medical Goods: Valuation** The charity received donated stoma care and urology medical supplies throughout the year, which were sorted, packaged, and dispatched to Sudan via container shipment. A shipping manifest was prepared for the container. ## **Item count from manifest:** **----- Start of picture text -----**
Manufacturer Units % of total
Coloplast 959 32%
Salts Healthcare 570 19%
Pelican Healthcare 404 14%
Dansac 388 13%
ConvaTec 318 11%
Hollister 189 6%
Oakmed, Braun, Welland, Respond, 150 5%
Other
TOTAL UNITS 2,978 100%
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## **Valuation basis:** Items have been valued at the conservative end of current NHS supply catalogue and retail pharmacy prices, which range from approximately £3–£8 per unit depending on product type. A blended rate of £5.50 per unit (the mid-range of reference prices) has been applied, giving a total value of £16,379. The conservative estimate at £4.00 per unit would give £11,912; the upper estimate at £7.50 would give £22,335. The trustees have adopted the mid-range figure of £16,379 for the accounts. No donor invoices are available as goods were donated by NHS institutions and individuals. The shipping manifest constitutes the primary evidential record of items dispatched. The charity is implementing a stock receiving log from 2025–26 to record donations at point of receipt. ## **Note 4 — Training and Education Costs** During the year, the charity delivered three online clinical refresher sessions for healthcare professionals in Sudan. Associated costs comprised internet services (£10) and room hire at the Sudan end (£30), totalling £40. These were paid from the charity's general cash (trustee and community contributions). payments were made directly by trustees on the charity's behalf and were not reclaimed. Giving Island | Receipts and Payments Accounts | Year ended 31 October 2025 | Page 3 ## **Note 5 — Operational Expenditure Breakdown** **----- Start of picture text -----**
Item Amount (£)
Packaging and wrapping materials (pallet wrap, tape, etc.) 150
Office supplies (paper, clips, staplers, stationery) 84
Refreshments at community sessions 100
Container storage rent (yard, Feb–Oct; ongoing) 1,177.20
Volunteer transport (travel to collection and sorting venues) 75
Advertising and awareness materials 35
Room hire for partner/training sessions (Sudan) 30
Internet services 10
TOTAL £1,661.20
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_All items above were funded from total cash of ££1,661.20 (trustee and community contributions). The container storage rent comprises £150.00 paid via the charity bank account and £1,177.20 paid by a trustee’s personal direct debit (Feb– Oct, ongoing), not reclaimed. The storage was previously under-recorded as the two amounts were held in separate bookkeeping records; they are combined here. Total expenditure of ££1,661.20 equals total cash received._ _The container storage rental is an ongoing monthly commitment that continues beyond the year end. It represents the charity’s only significant fixed recurring cost and is currently met by a trustee. Securing funding to cover this ongoing cost is a priority for the charity._ ## **Note 6 — Shipping Cost (Partner-Funded, Not Through Charity Accounts)** The total cost of shipping and delivering the container to Sudan was £4,729, comprising sea freight together with port fees, customs charges, and other related costs. This was met directly and in full by the charity’s four partner organisations (Sudanese Colorectal Cancer Patients Friends Association, National Center for Laparoscopic Surgery, Sadaqat Association, and the Sudanese Doctors’ Union UK). The amount did not pass through the charity’s bank account and is therefore not included in receipts or payments. It is disclosed here for transparency and to give a complete picture of the resources mobilised in support of the charity’s objectives during the year. ## **Note 7 — Volunteer Time (Disclosure Only)** Three individuals (one lead trustee, two additional trustees and regular volunteers) contributed an estimated 400–470 hours of voluntary time during the year. Activities included stock collection, sorting, packaging, community session organisation, online training delivery, trustee meetings, and governance and reporting work. At the NCVO recommended reference rate of £16 per hour, this represents an estimated £6,400– £7,500 of contributed value. This figure is not included in the receipts and payments account but is disclosed here to reflect the full extent of the charity’s operational activity. ## **Note 8 — Accounting Policies** - These accounts are prepared on the receipts and payments basis, as permitted for charities with gross income below £250,000 in Northern Ireland. - Donated goods are valued at the trustees’ estimate of fair market value at the time of dispatch, by reference to current NHS supply catalogue and retail prices. - Stock receiving dates are not recorded individually due to the nature of donations (small parcels received by post and personal collection on an ongoing basis). Stock is consolidated and counted at periodic sorting sessions (5 times past year). The shipping manifest is used as the definitive record of items dispatched. Giving Island | Receipts and Payments Accounts | Year ended 31 October 2025 | Page 4 - Some cash figures are estimates where precise records were not maintained during the year; these will be refined from 2025–26 as record-keeping improves. - Third-party costs (shipping, £4,729) met by partner organisations are disclosed in Note 6 but not included in the accounts. ## **Note 9 — Trustees’ Responsibilities** The trustees are responsible for preparing accounts that give a true and fair view of the charity’s receipts and payments and its financial position. The trustees confirm that: - These accounts have been prepared on the receipts and payments basis in accordance with the requirements of the Charity Commission for Northern Ireland. - Reasonable and prudent accounting policies have been applied consistently. - All material transactions during the year have been disclosed, including in-kind items and third-party costs. Giving Island | Receipts and Payments Accounts | Year ended 31 October 2025 | Page 5 Giving Island | Receipts and Payments Accounts | Year ended 31 October 2025 | Page 6