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

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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

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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

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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

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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

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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.

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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

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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.

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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 a￿ets 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.

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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 I￿land 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

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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