WiT)e The Tears Company Registered number: CS001859 OSCR Charity Registration number: SC045440 WIPE THE TEARS 115 Mcculloch Street Glasgow Trustee's Report & Financial Statements for the year ended 28 February 2025 Yousaf & Co Ltd Chartered Certified Accountants Reglstered Auditors 298-300 Maxwell Road Glasgow G41 1PJ Ref.. W060trM
WIPE THE TEARS Report and accounts Contents Page Organizalion information Trustees, report Independent examiner's l Accounlanls, report Slalement of Financial A¢b'vities 8alance sheet Notes lo the accounts
WIPE THE TEARS Company Informatlon Dlrectors l Trustèe Independent examiner l Accountant Yousaf & Co. Ltd Chartered Certified A¢¢ounlanls Registered Auditors 298-300 Maxwell Road Glasgow G41 1PJ Registered office Company Registered number CS001859 Charlly Reglstered number SC045440
WIPE THE TEARS Registered number: Trustees, report SC045440 The trustees, have pleasure in presenting their report and the unaudited financial slalements of the charity for the year ended 28 February 2025. Prlnclpal actlvltles The organisalion's principal acllvity during the year continued to be providing grants, donats'ons or gifts lo organisalions and carries out activities or Services itself, Trustees. responsibilltles The trustees are responsible lor preparing the report and accounts in accoTdance with applicable18W and regulations. Thè Iruslees are responsible for keeping adequate accounting records that are sufficient lo show and explain the charitsble company's transactions and disclose with reasonable accuocy at any lime the financial position of the charitable company. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps lor the prevention and detection of fraud and other irregularities. INDEPENDENT EXAMINER Yousaf & Co. Ltd has been re-appointed as independent examiner for the ensuing year. STRUCTURE, GOVERNANCE AND MANAGEMENT Our Vision Wipe the Tears will provide the necessary tools for children displaced by the civil war In Syria lo build a brighter future. Our Mission Wipe the Tears will provide the opportunity and direGlion lor the development of externally displaced children by the provision ol humanitarian aid and promotion of education and health. Charitable Purposes The advancement of health, citizenship and community developmenl,as well as arts, herllage and culture, Beneficiary Groups War affected children l young people in Syria, people with disabilltles or health problems in Syria and in the UK. Types of Activities 11 makes grants, donation5 or gifts lo organisations,11 carries out a¢llvities or services itself Geographical Spread UK and overseas
WIPE THE TEARS Registered numb8r: Trustees, report SC045440 Charity Objectives
To prevent and relieve the poverty faced by displaced childien, many of ivho have become orphaned. To provide educational resources lo allow for the advancem8nl of education and Social activities in the region. To prornote the advancement of mental health To prorllote and nurture the advancement ol human rwJhls Such other sirnilar charjtable purposes that are exclussvely charf(able as tho trLStees from Ilme to lime decide. Mzrkeling & advertising strategy: We will conlinLJe lo update our marketing and advertising 51ralegies in the futu in order to fulfil the requirement of our service users. Online advertising.. websites, Whatsppp. word of mouth and Facebook Offline publicity al charity evènts.. Vve already have established network throughout Ihe community and will continue lo build on them further. Some achievements and 8ctivities'. This year we have ¢onllnued funding the Rehabilitation Centre and also invested In the growth of our website. Website Launch Progess The aim lor the website is lo generate morè donations, raise awaroness for the cause and connect wllh our donors. INe have been successful in generating donations consislenlly throughout the year. We have also been successful in Connecting with our donors and other members of the community. So far, we have had many enquiries lor future aid Irlp$, Arabic School rogistrations, and volunteering applications. We will continue lo work on the website and add more information regarding previous and future events, appeals and projects. Rehabilitation Community Centra.. This year we have helped our beneficiaries in the community ¢enter by fundlng £20,OlJO to help continue running the essential activities of the multi-purpose center. The first floor provides psychological sessions for the widowed women and the vulnerable children, the second floor provides physiotherapy and speech and language therapy for children affected by the PTSD. The cenler runs on a daily basis with classes ranging in size between 15 10 20 students. Refreshments are provided as well as training opporlunilies. Future activities plan.. The trustees alm to further develop the current services and strive to do the best thoy Can for the beneficiaries. In Ihe future. they will no longer fund rehabilllation eenler, Individual sponsorships (medi¢al supplies) or orphan sponsors.The Iruslees hope lo generats a sustainable fund by opening a bread IM•kln slo
WIPE THE TEARS Rgport to the tru$t¢e$ldlrectors on the preparatlon of the unaudlted statutory accounts of WIPE THE TEARS forthe year ended 28 February 2025 I report on the accounts of the charity lor the year ended 28 February 2025 which are sel out on other pages. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The charity's Iruslees (who arè also the directors for the purposes of Company lawl are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment Iscollandl Act 2005 and the Charities Accounts (Scollandl Regulations 2006. The charity's Iruslees consider that the audit requirement of Regulation 10111 lal lo Icl of the Accounts Regulations does not apply. Having satisfied myself that the charity is not subject lo audit under company law and is eligible lor independent examination. il is my responsibility lo slate, on the basis ol my examination as required under section 44111 (¢1 of the AGI, whether particular mallers have come lo my attention. BASIS OF INDEPENDENT EXAMINER'S STATEMENT My examination is carried out in accordance with the Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the Iruslees concerning any such matters. The procedure$ unde1 taken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts. INDEPENDENT EXAMINER'S STATEMENT In connection with my examination. following matters have come lo my allention.. 111 Fund balanGes swaping between Restricted and Unreslrioted Funds. which gives me reasonable Cause lo believe that in the above material respect the trustees should try their best lo mel the requirements to ensure Ihal..
proper accounting records are kept lin a¢cordance with se¢lon 386 of the Companies Act 20061., and accounls are prepared which agree with the accounting records, comply with the accountlng requirements of section 396 of the Companies A¢t 2006 and with the methods and principles of the Slalemenl of Recommended Practice.. Accounting and Reporting by Charities., or to which, in my opinion, allenlion should be drawn in order to enable a proper understanding of the aGcounts lo be rea¢hed. Our work ha$ been undertaken in accordance with the requirements of the Associati'on of Chartered Certified Accountants as detailed at hllp'.I1.aCcaglOba1.cornIfa¢lsheeI163.
WIPE THE TEARS Report to thg trustegsldlrectors on the preparatlon of Ihg unaudited statutory aGGounts of WIPE THE TEARS for tho year endgd 28 February 2025 Yousaf & Co. Ltd Chartered Certified Accounlanls 298-300 Maxwell Road Glasgow G41 1PJ 25 June 2025
WIPE THE TEARS Statement of Financial Acllvities for the year ended 28 February 2025 2025 2024 INCOMING RESOURCES Incoming resources from generating funds: Voluntary income Note.. 2 7,625 15,009 RESOURCES EXPENDED Charity expenses Note.. 3 122,6871 130,2561 NET INCOMING RESOURCES INET INCOME FOR THE YEAR 115,0621 115,2471 RECONCILIATION OF FUNDS Total unrestricted funds brought forward Total restricted funds brought forward 96,070 111,133 Note.. 5 TOTAL FUNDS CARRIED FORWARD 81,008 95,886 The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognized gains and losses has not been prepared. All of the above amounts relate lo continuing activities.
WIPE THE TEARS Règlstered number: Balanco Sheet as at 28 February 2025 SC045440 Notes 2025 2024 Current a888t8 Cash al bank and in hand 96,070 111,133 Net current assets 96,070 111,133 Total assets less current Ilabllltlos 96,070 111,133 Total aets less current Ilablllties 96.070 111 133 Funds Restri¢led income funds Unreslricled income funds 96,070 111,133 Total funds 96,070 111,133 The directors are Satisfied that the organiz8tion is enlillèd lo exemption from the requirement to obtain an audll under section 477 or the Companies Act 2006, The members have not required the ¢ompany lo obtain an audit in accordance with section 476 01 the Act. The Iruslee5 a¢knowlgdge their responslbllilles for.. lil ènsuring that the charity keeps adequate accounllng records whlch comply wllh section 386 of the Act, and lil) preparing flnancl81 statemen15 which give a Irue and lair vi8w of the state of affairs of the ¢harity as al the end of the financial year and of Ils profil or loss for the financial year in accordance with the requirements of se¢lion 393, and which otherwise comply with th6 r¢qulremenls of the Act re181ing lo financial slalemenls. so far as applicable lo the charity, The directors a¢knowledgg their responsibilitieg for Complying with the requirements of the Companies Act 2006 with respect lo accounting records and the preparation of accounts. The accounts have been prepared an(5 delivered in accordance wlth the special provisions applicable lo companies subject lo the small companles regime. The profil and 1088 account has not been delivered lo the Registrar of Companies.
WIPE THE TEARS Notes to the Accounts for the year ended 28 February 2025 1 A¢Gountlng polleles Basls of preparatlon The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republlc of Iland las applied lo small enlilies by section 1A of the standard). Basls of accounting for OSCR The financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, the Statement of 'Recommended Practice "Accounting and Reporting by Charities" issued in Mar¢h 2005 ISORP 20051 and the Companies Act 2006. Cash flow statement The Iruslees have taken advantage of the exemption in Financial Reporting Standard No 1 Irevisedl from including a cash flow statement in the financial stat ments on the grounds that the ¢harity 1$ small. Flxed assets The organizat'on has no fixed assets.. if acquired in the future all fixed assets will be initially recorded al cost. 2 VOLUNTARY INCOME Donations Unreslricled Funds Reslricled Funds Total Funds 2025 Total Funds 2024 Incoming resources Voluntary income Donations Fundraising for Orphanslzakal Donations lo Earthquakè Appeal Dtsnalions lor Arabic school Donations for Ramadan HMRC Gift Aid Others (incl Qurbani) Total Incomlng resources 0.00 6,794.62 0.00 0.00 830.00 0.00 0.00 0.00 7,624.62 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,794.62 0.00 0.00 830.00 0,00 0.00 0.00 7,624.62 0.00 13,248.96 0.00 0.00 1,760.00 0.00 0.00 0.00 15,008.96 3 OTHER RESOURCES EXPENDED Unreslricled Funds Reslricled Funds Total Funds 2025 Total Funds 2024 Resources Expended Markoling I Printing, postage and slalionery Bank charges Rates Other legallprof Charitable activities {Qurbani) 604.96 0.00 604.96 135.00 20.00 2,112.89 25.00 0.00 0.00 0.00 0.00 0.00 20.00 2,112.89 25.00 0.00 0.00 0.00 0.00 0.00
WIPE THE TEARS Notes to the Accounts for the year endgd 28 February 2025 Charitable activities (Ramadan mealslZ8kal Dislribulionl Charitable activities IEarthquakel Community centre costs Orphans Project 0.00 0.00 0.00 0.00 0.00 19,924.00 0.00 22,686.85 0.00 0.00 0,00 0.00 0.00 19,924.00 0.00 22.686.85 0.00 20,106.00 10.015.00 30,256.00 4 STAFF COSTS AND EMOLUMENTS No salaries or wages have been paid lo employees, including the member5 of the committee, during the year. 5 UNRESTRICTED INCOME FUNDS Unreslricled Restricted Total Funds Totsl Funds Funds Funds 2025 2024 Net incoming resources Fund transfer to I from Total funds brought forward Total funds ¢arried forward (15,062.23) 0.00 111132.58 96 070.35 0.00 0.00 (15,062.23) (15,247.04) 0.00 0.00 111132.58 126379.62 96,070.35 111132.58 Total Funds Total Funds 2025 2024 Restricted Funds by project: Balance al Arabic School account Balance al Donation account Balance at Admin account 390.00 95,380.55 299.80 96,070.35 16,430.00 93,797.82 904.76 111.132.58