2024-05-31-accounts

REGISTERED CHARITY NUMBER: SC046662 Re ort of the Trustees and Financial Statements for the Year Ended 31 Ma 2024 for World Care Foundation O'Haras Ac¢ountants Limited (Ststutory Audiror) Radleigh Hou5¢ l Golf Road Clarkston Glasgow G76 7HU

World C#re Foundation Contents of the Financial Statements for the Year Ended 31 M2 2024 Page Report of the Tru51ee5 Report of the Independent Auditors Statement of Financial Activities 10 Balanee Sheet Cash Flow Statement 12 Notes to the Cash Flow Statement 13 Notes to the Financial Statements 14 to 32 Detail¢d Statement of Finaneial Aetivitlts 33 to 34

World Care Foundation ort of the Trustee5 for the Yegr Ended 31 Mav 2024 The irustees present their report with the financial statements of the charity for the year ended 31 May 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Stat¢m¢nt of Recommended Practi¢e applicabl¢ to charities preparing their accounts in accordanc¢ with ihe Finan¢ial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l Jantjary 20191. OBJEcfivES AND ACTIVITIES Objective$ and #lm$ The trustees have considered Scottish Charity Regulator's guidance on publi¢ benefit including the guidance public benefit. The organi5ation's objectiv¢s are.. to prevent and relieve povety by providing humanitarian aid worldwide to those in need of help due to war, oppr¢ssion, crisis, natural disaster or any other diff&cult cir¢umsiances impacting their lives. - the advanc¢meoi of education throu8h.. - the delivery of ¢du¢ational and personal developrnent proj¢cts, including but not exclusively. upskilling and Tnentoring. the provision or the assistance in the provision of a School for general and ¢uliural education; raising awareness of and advance the education of rhe public which encourage and promote good citizenship. human ghts, philanthropy and giving charity within the community; the relief of need through the provision of support and 5eTvices as needed for the benefii of those in need locally or abroad due io poverty. h¢&lth issu¢s, ag¢ and other areas of personal needs impacting on overall health,. to advance citizenship & community developTnent, in order to raise aivaren¢ss of humanitarian issues, encourage volunteering activities. donation5 and provide a link between those who are able and wish to help fello1¥ human being5 in need. The charity has undertaken various initiatives to rneet these objectives. These include.. l. lrnplementation of humaHitaTian projects in the UK and abroad. 2. Fundrai$Tng a¢tivit1¢5 such a5 charity dinn¢rs, sporting events. Tnedia Campaign5 and COmTnunity events. 3. Recruitment and training of volunieers., 4. E51abli5hing partnerships with other ¢haritle5 for sharing resources., 5. Setting up local partnerships Ki'ith community organisations. 6. Constantly organi51n8 foreign charity trips for volunteers in order that the donor5. volunteers and sUPPOrt¢rs are more involved in the delivery of aid. Thi5 provides confidence and good measures of iransparency as well as first hand evaluation and monitoring of progre5S. Page I

World 8r¢ FoundatÉo ort of the Trustees for the Year Ended 31 Ma 2024 OWECTIVES AND ACTIVITIES Signiflcanl activities World Care Foundation operate5 a number of activitie&lprojects in variou5 countrie5 which can be ￿0Uped under the following broad sector5'. o Education o Health o Food o Water o Housing o Sustainability o Crisis Relief Work All our activities are identifIed, initiated and undertaken after a rigorous project uptake process which includes asp¢cts su¢h ts Public benefit o Assessment of the actual n¢¢d5 (Tiature and severity) on th¢ ground o Alternative solution5 o Avoidanc¢ of duplication of work o Legal, s8fety and other regulatory implications o Ability tts deliver with systems to thoroughly monitor and evaluate each activity o Audit plans including site vssits and engagement of external auditors o ITnpleTnentation of clear, documented and robust delivery p12n5 either through WCF'S own teams or local partners o Vetting of approved local partners and due dilitsence screening o Adequate funding o Thorough compari50n and obtaining alternative quotstions in order to gain maximum benefit of ￿ndS o Ethical. religious and cultural sensitivities Due to the fluid nature of the charity projects, each project 15 constantly monitored in order to ¢xpeditiously respond to any changes. Volunteers The founding m¢mbers believe thai each ¢ornmunity should benefit from a setup that facilitates volunteering opportunities in all aspects of the charity work. TherEfor¢, the core setup incorporates local ¢ommunities (donors, general supporters), volunteer5 and sUPPOrting organisations into a more connected relationship with the charitable activitie5. This is also ideal for accountability, transparency and personal involvement into the projects leading io more empowered and comp&%sionate volunteers thu5 creating a more compa55i0nate society. The Trustees are ￿rate￿I to the untiring arniy of volunt¢¢rs who have participated in different activities and contrbuted to the progress of charity. Page 2

World Care F undation ort of the Trustees for the Year Ended 31 Ma 2024 ACHIEVEMENT AND PERFORMANCE Charitable activities In 2023 and 2024, the charity sector faced unprecedented challenges due to a series of large-scale huTnanitaTiaTi crises. The immense loss of life and widespr¢ad suffering demanded urgent and coordinated responses. Efforts were concentrated on assisiing victiTllS of major disasrers. including.. Pakistan floods (September 2022) Turkey-syria earthquake (February 2023) Libya floods (September 2023) Morocco earthquake (September 2023) Gaza conflict (October 2023) NEW PROJECTS Due to the urgent focus on emergen￿ relief efforts, the majority of funding was directed toward itnTn¢diate humanitarian need5. As a result, no new projects were initiated during this period. Addifionally, fundintr for initiatives outside of Gaza wa5 significantly reduced or unavailable. ONGOING EXISTING PROJECTS The following projects continued.. tNTERNA TIONAL Dar Al Salam Orphanage - LebanoT2 Children of Eden Otphanage - Lebanon Ihya Orphanage- Lebanon Embrace Centre Orphanage- Lebanon Our Children l Orphana" Lebanon Our Children 2 Orphanage- Lebanon Dar Al Mawaddah Orphanage- Lebanon Dar EL Firdou5 Orphanage- Turkey One Fatnily Centre Orphanage . Turkey Noor Centre 0￿hanage- Lebanon Dundee Hope Orphanage - Lebanon Dar Al Sakeena Orphanage - Lebanon Fountain Of Life Orphanage- Lebanon Our Home Orphanage House of Happiness Orphanage Zulekha Orphanage Ag05h Orphanage- Pakistan SalaTn School - L¢banon J Community Stnart Schools- Pakistan Ory)han Sponsorships of hundr¢ds of Syrian children - Lebanon, Turkey, s￿]# Family Support Pro(Tramm¢- Lebanon, Turkey. Syria Elderly Care Project- Syrian, Lebanon. Turkey Jarabulus Hope Orphanage Centre- Syria Pakistan Hospital - Lahore (On hold due to issues on the ground for r¢gistrdtion) Rohingya Crisis (food and shelter) Bangladesh YeTnen {food distributions) Roshan Development Centre for Children- Pakistan Syrian Crisis (food, clothes, shelters, emergency fund) Lebanon, Turkty, Lebanon Malawi - School, CoTnmunity Educarion Centre, Water Wells, Women Empowerment Centre Water Wells General Worldwide Crisis Relief Work (food, clothes, shelters, emergency fvnd) Page 3

World Car Foundatio Re ort of the Trustees for the Year Ended 31 Ma 2024 UK FoodBank- Edinburgh UK (Food vouchers) Vulnerable Fatnily Support Fund (Zakat 2nd General) Eden School Edinburgh (in process of being setup) Fundraising activiti Our main Source of funding 15 online marketing, fundraising dinners and charity trips. FINANCIAL REVIEW Prineipal funding sourees The charity's main income ¢8tne from donatEon5 aTJd fundraising events and its principal ¢xp¢nditure was in respect of the delivery of the charitable adivities described above. Unrestricted Funds.. The substantial donation5 received thi5 year has allowed the tNstees to continu¢ to adhere to the charity's model of using gift aid income to help ￿nd the day to day running of the chariry. The total amount of unrestriet¢d reserves at 31 May 2024 was £27.055. Restricted Funds.. For specific projects such as the Syrian Crisis and World Crisis, there wa5 income of £4.511,765 2nd spending of £3,701.294 creating a surplus of £810.471 (before tran5f¢rs). These funds hav¢ been retained for current and fi]ture projects. The trustees will continue to monitor and review the charity'5 income. expenditure and assets with 2 view to ensuring its rinancial affairs are CQT)ducied in a prudent and effective manner. Reserves poliey It is the policy of the charity to maintain ￿ndS at a level to meet the ¢urr¢nt and future activities of World Care Foundation. The total level of unrestricted reserves ai i l May 2024 was £27,055 (2023.. £19,459). Total restricted funds at 31 May 2024 amounted to £3,146,917 (202i'. £2.336.447). Going concern The trustees have no concerns regarding the charity. FUTURE PLANS During the toming twelve months, the charity will fo¢u5 on the projects in hand and continue to spend the donations in a way that best benefits those Suffering. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is a Scottish Charitable IncoTporated Organisation with a registered number SC046662. The organisation ￿5 governed by it's constitution dated l March 2016 and registered with the Office of Scottish Charity Regulators (OSCR). Trustees In accordance with the charity's constitution, trustee5 recrllited are also Tnembers of the organisation. At each annual general Tne¢ting, one thsrd of the trustees shall retire and stand for r¢-eleciion. Page 4

World Care Foundatlon ort of the Truste¢s for the Y¢#r Ended 31 Ma 2024 STRUCTL,RE, GOVERYANCE AND INIANAGEMENT Orggni$4tioHal 5trllctur¢ The chaTiry is led by three voluntrer trustee5. The charity's iTUStees are responsible for ihe general control and management of the ¢harity. The trusteE5 receive no remuneration. The tTUStees meet on a regular basis in order to plan 2nd moniior all a¢tivitie5. In addiiion to this. trustees are involved in the ntnning of th¢ charity and their hand5 on involvemeni also satisfies risk &ssessmertr and monitoring of all aciiviiies. The trustees ensure that the charity. is meeting it5 obliiyations, targer51objective$ at all levc15, including financial sustainabiliry and responsibilitie5. Thev approyc tuiurc plan5. develop straiegies and approve recommended sirdtegies by Ihe rnanagement teams. InductSon 9nd trglnlng of new trustees Ti 15 a standard policy ihat new trustees are to be briefed on their legal obligations under ¢harity Itw. the Scottish Charity Regulatorfs guidanee on trusiee duties. Also ihey will be infortned of the ¢onient of the constitution, the decision-myking procEsses and recent fin8nciil PErforman¢e of the charity. During the bricfing ihey w'ill meei key employees and oth¢r trusiees. TTUSlees are encouraged to attend &ppropriate external training events wherc thtse will facilitate rhe undertaking of Ihcir role Key rn&nfig¢mtnt remuner915on The tru51ee5 consider that only the trustec5 make up ¢he key rnanagemeni personnel in charge of diTectin8 and Conttollins, running and operatinu the charity. on a dav lo day basis. All trustees give of their tiTne freel!. and do not receive remuneration for their role. The rernuneration policy for all staff is to fflatch Ihe skills, experience and quaiifi¢ations of each positTon with local tnarket levels as far as possible. Risk management The trustees have a risk management strategy iYhi¢h ¢otnpTlSeS'. an annual review of the principal risks and uncertainties that the charity f3ce5; the establighmenl of policies. svstems and procedur¢s to mitigate those risks Tdentif1¢d in the annual rei iew and,. the irnplernentation of procedures designed to miniThi5e or manage any potential iTnpaGt on the charity should those risks materialise. REFERENC.F. AND ADMINISTIUTIVE DETAILS ReElStered Charity number SC04666? PrincipAI address 116 CraigTnouni.4venue N'orth Edinburgh EH4 8HJ TriiEteÈ Page S

World C.8re FoU￿￿￿tIon ort of th¢ Trvsftt for lh¢ Year F.nded 31 Ilai. 2024 REfERENCE AND AD.IllINISTKITITr'E DE'fAILS Auditors O'lldr&s AcLount8nts LimilLd18tsiutor) ,luditor) RadletBh House I Cjoll. Road C larkston Glasgoiv G76 7I4L' Bknkers Bank of SLoilaiid PO Box IOQO Sl-A'fLMLNT Ofr I'RliSI'ELS' KESPO.YSIBILITILS Th¢ iritstees are itsponsible tor preparine Ili¢ Report of lh¢ Tru51ec5 ond the financial statemenE5 in acc£)rdance with tpplicablc law and Uiiiied kiiioduin AE¢ounting SLaiidards Iuiiiied Killodoiii Generall). Aiceptrd Accoujiiino Prdcticel in¢luding Financi81 Reportino Statsdard 102 FiiianciHI R¢porting Standard applicabl¢ in the UK and Repiiblir of Ireldnd- 'I'hc luw. applicablL to churitlL'S in %itsi14nd. th¥ ("hiiritiLs an(1 'I'Nsi￿ InvcstmLnt I%Liiilandl .,lei ?OOi charitic￿ Aecoiini (Scotlandl Re(tiilations 006 las aniend¢dl and Ihe provisions of Ihe charit!'S COll5titution. require5 the tru5iee5 10 prepare finaTrcial staieineiils tor ¢acl) tinaiicial v¢ar w'liTrcli nivc a iNe and fair i iciy of ilie slate of atTairs ol- the Lliarily and of d)e incomin￿r r¢sour¢¢s and application of resources. including thE it¥Gom¢ lind iNp¢ndi1L￿C. vf thE rliaTily tor that pirivd. In preparing ilTrose fiiiancial statetnenis. the Irustces are r¢quir¢d 10 5ele¢i suitable accouTrLing wlieie8 and ih¢n oppl%' ih¢m congi4enilv,' obscTh"c Tlie Inethods and prtneiples in tlie Cl)3fiEV SORP-. Inake judge1￿till$ aiid esliiD4ic5 tliai ¥Jre msonablc and priideiil: sthte iyheilier applicable a¥¢ounting stsnd?c rds haic been folloived. subjeci io an). Inaterial dep%2fDJre5 disclosed and explained in ihe finM&Cl&?I statem¢nts: prepare the financial qtateiiTr¢ntq 01) th# soino conceTn basis ufiles$ it is inappropri41¢ TO presume that ihe Charity will eoflinue in business. The IruslL*S are responsible for k.ecping prL)per accouiiiintt rtcDrd% w'hich di4close ivith rea%L)nable acLuracv ai anv time Ll)e finoncial position ol- Ihe ¢horiis and io ¢￿￿￿b]e ihern io Lnsiire ihai the finafici81 %iaicmenis comply with ihe ChArillLS and TrUstC￿ Invcstmciii IS¢otland) ?OQi. thc CharitlL5 .4ccounts Iscotlaiidl Reg7ulations ?006 l¥s ameiidLyJI and dic proN"15ioiis of die Lliarity's COn.%tituli()n. -lTh¢v Rre a150 r&spon5ible lor 8ateftiiardinEi ilie of the charity and hence for t&kin&i red￿nable sieps for Ihe prei'¢niion and ddection ot'traud )nd oiher Irr¢gularilies. .4rr.rvi'Yl hi. t'rth¥ hf'Eir.'I iTrf Inl%Tees on In12025 . and signed on behalf by.. P2Lt¢ 6

ort of the Inde endent Auditors to the Trustees of World Care Foundation Opinion We have audited the financial st&t¢Tn¢nts of World Care Foundation (the charity'l for the year ended 31 May 2024 whi¢h comprsse the Statememt of Financial Activities, the Balance Sheet, the Cash Floiv Statement and notes to the financial statements, including a summary of significant ac¢ounting policies. The financial reponing framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards Iunited Kingdom Genera15y Accepted Accounting Practice), including Financial Reporting Standard 102 'The Finan¢ial Reporting Standard applicable in the UK and Republic of Ireland,. In our opinion the financial statements.. give a tnje and fair view of the state of the charity's affairs as at 31 May 2024 and of its in¢oming resour¢es and application of resources, for the year then ended; have been properly prepared in ac¢ordan¢e with United Kingdom Generally Accepted Accounting Praciice, including Financial Reporting Standard 102'The Financial Reporting Stsndard applicable in the UK and Republic of Ireland,. and have been prepared in accordance with the requiremenis of the Charities and Trustee Investment (Scotland) Act 2005 and RegulatlQD 8 of the Charities Accounts {Scoiland) R¢gulatior15 2006 (as amended). Basis for opinion W¢ conducted our audit in accordance with International Stsndards on Auditing (UK) (ISAS {UK)) and applicable law. Our responsibilities under ihose standards are further described in the Auditors. responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements ihai are relevant to our audit of the financial stateTnents in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is suffi¢ient and appropriate to provide a basis for our opinion. Conclu5ioDs relating to going eoneern In auditing the financial statements, we have eonclud¢d that the trustees, use of the going concern basis of accounting in the pr¢paration of the fIn￿ClaI stateTnenls is appropriate. Based on the work we have perfortned, we have not identified any ma￿rIal uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's abiliry to continue as a going concem for a period of at l¢asi twelve months from when the financial statemenis are auihorised for issue. Our responsibilities and the responsibilities of the trnstee5 with respect to going concern are described in the relevant 5¢Ction5 of this report. Other information The trustees are responsible for the other infomiation. The other inforniation comprises the infomiaiion included in the Annual R¢port, other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the financial stat¢ments does not Cover the other information and, except to the extent otherwise explicitly stated in our report, we do not expre55 any fonn of assurance Conclusion thereon. In conne¢tion with our audit of the fmancial statelnents, our r¢sponsibility is to read the other inforniation and, in doing so, consider whether the other inforniation is materially inconsistent ivith the financial statements or our knowledge obtained in the audit or othenvise appears to be materially misstated. If we identify such material inconsistencies or apparent material mi55tateTnents, we are required to detemine whether this gives rise to a material misstatement in the financial statements them5¢1ves. If. based on the work we hav¢ p¢rformed, we conclude that there is a material misstatement of this other inforniation, we are required to report that fact. W¢ have nothing to report in ihis regard. Page 7

ort of the Inde endent Auditors to the Trustees of World Care Found2tio Matters on which we Are required to report by exception We have nothing to report respect of the following rnatters where th¢ Charities Accounts (Scotlandl Regulations 2006 and the Charities and Trustees Invt5ttnent (Scotlandl Act 2005 requires us to repon to you if, in our opinion- the inforniation given in the financial siaiements is incon515tent in any rnaterial respect with the tru5tees' annual report,. or proper accounting records have not been kept. or the financial staternents are not in agreement with the a¢¢ounting record5', or we have not rectivcd all the inforniation and explanations we require for our audit. Responsibilities of trustees As explained more fully in the Statern¢nt of Trustees, Responsibilities, the trustees are responsible for the preparation of the financial staternents which give a true and fair view, and for such internal Control as the trusiees determine is necessary to enable the preparation of financial staternents that are free from marerial misstatement, whether due to fraud or error. In prepartng the financial stateTnent5. the trustees are responsible for assessing the charity's ability to continue as a going concern. disclosing, as applicable, tnatters related to going concern and using the going concern ba515 of accouttting unless the trustees either intend to liquidate the charity or to cease operations, or have Do realistic alteTnative bui io do so. Our responsibilitie5 for the audit of the fingncial statements We have been appointed as auditor$ under Section 4411)Icl of the Charities And TTUSte¢ Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial stateTnents ￿ a whole are free from maierTal mi5Statement, whether due to fraud or error. and to Issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of a5suranc¢, but 15 not a guarantee that an audit conducted in accordance with ISAS {UKI WTII alway5 detect a material misstatement when it exisis. Misstatements Can arise from fralld or error and are considered material if. individually or in the aggregate, they could Teasonably be expected to influence the econtsTnic de¢ision5 of u5er5 taken on the basis of these ftnancial statements. The exieni io which our procedures are capable of deieciing irregularities, including fvaud is detailed below.. We gained an understanding of the legal and reuulatory framework applicable io the charity and the sector in which it operates. W¢ Tnade enquiries of management as to wheiher ihere were any known or suspected instances of non-complian¢e with laws and regulation5 or fraud, and reviewed available board minutes for any indication of such matters. We gained an undeTStandin8 of management's internal Conirols designed to prevent and dereci irregularities in their day-to-day operations. We considered laws and regulation5 which could give rise to a material missiatement in the financial Statements, including, but not limited io the Charilies Accounts (Scotlandl Regulation5 2006 las amended), the Charities and Trustees Investment (Scotlandl Act 2005 and the Charittes SORP. We assessed the extent of compliance wilh these laws and regulations as part of our procedures on the related financial statement componenis. Our tests included agreeing the financial 5taternent disclosures to underlying supporting do¢umentatTon, enouTries with managemeni and enquiries of relevant third parties. Part of these tests also included con5id¢ring the regulatlOll5 of the oifIce of Scottish Charity RegulAtor and other regulations like GDPR. anti-money laundering and health and 5af¢ty. We considered how fraud might occur in thEs charity and designed our tests accordingly. A5 in all audirs, we also addressed the risk of management overrEde of Tllternal contTo15. Including reviewing joumals, reviewing for any large or unusual transactions, looking for evidence of window dres5in8 and any transaction5 Out with the charity'5 normal operations, focusing on any at¢ollniing estimates and judgemenis and any undisclosed related paty transactions and evaluating ivhether there was evidence of bia5 by the directors that repr¢5ented a risk of material missiaiement due to fraud. A funher description of our responsibilities for the audit of the financial Statements 15 located on the Financial Reporting Council's web5lte at ww.frc.org.uVaudiiorsresponsibilities. This description fomis part of our Report of ihe Independent Auditors. Pag¢ 8

Re ort ofthe Inde endent Audltors to the Trustees of World Care Foundati Use of our report This report is made solely to the charity's trustees, as a bodj, in aGrordance with Regulation l O of the Charities Accounts (Scotland) RegulatlOTIS ?006. Our audit work has been undertaken so that ive might state to the tharity'5 trustees those matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or a5SUTne responsibilitv io anyone oth¢r than the charity and the charity's tsustees as a body, for our audir wnrk ff>T tbis WOTI. nr !nY t4e (S¥nior Statutory Audiiorl For and on behalf of O'Haras Accounianis LiTnited Eligible for appointm¢nt as audilots of ihe charity under regulation 10(2) of the Charities Accounts {S¢otland} Regulations by virtue of its ¢ligibility' under seciion 121 ? of the Companies Act 2006. O'Haras Accountants Limited (Statutory Auditor) Radleigh House l Oolf Road Clarksion Glasgow G76 7HU Dar¢: .......,. Page 9

World Care Foundation Statement of Financial Aetivities for the Year Ended 31 Ma 2024 2024 Total funds 202) Total fi￿d5 Unrestricted funds Restricted fvnd5 Notes INCOME AND ENDOWMENTS FROM Donations and legacies 745.025 4.511,765 5 256 790 3,746 236 EXPENDITURE ON Raising funds 303,181 18,519 321,700 165,723 Charitable a¢tivÉtie5 Charitable activities 434.249 3 682 775 4.117.024 2.918.724 Total 737.430 3 701294 4438 724 3 084 447 NET INCOME Transfer5 betw¢¢n funds 7,595 810,471 818,066 661,789 Net movement In futhd$ 7,596 810,470 818,066 661,789 RECONCILIATION OF FUNDS Toial funds brought forward 19.459 2,336,447 2,J55,906 1,694,117 TOTAL FUNDS CARRIED FORWARD 3,146917 3 173972 2 355.906 The notes fonn part of these financial ststem¢nls Page 10

Wortd c.a￿ FouT)dation Balance Sheet 2024 ?11?4 Tothl funds 20?3 Tothl funds L'nr¢striLI funds Restricicd I'unds FITrF.D.45SF.TS an¥riblL asscis 10 5.689 -E<19.119 604.808 613.8Ql CIJRRENT ASSETS Debiors Cash at bank 1?6.43 j ?616.2?3 577.667 i016.89U .1.594.557 688.379 3.016.84YI 3.705 •69 2.742.658 CREDII'ORS Amounts falling diie wiihin one )'ear 1656.197) 169.09?} (7?5.489) {551.??6) ET CURRENf ASSCTS ? 947.798 ? 979.780 ? 189.43? TOT.-IL ASSETS LESS C.'URRLN'I' LIABILITIES 3,546.917 3.584.i88 ? 801,323 CREDII"ORS Amouiiis lalling diie afier more Ilian one year 110.6161 {Jno.nooi (41n.616) (447.4171 ET ASSETS ?7.Q j5 i.146.917 3.173.972 16 LInr￿li.1ctEd lunds R¢siria¢d funds 27.055 3.146.917 19.459 ? J16.447 -ro-1'.4L bl:,NDS J.17 J.97? ? .14i.906 The fin2n¢ial $tatemcD15 were appTovcd b), the Board of Trustees and authorised for issue on 117/2025 lThe noles foTTh pan ol-d?e5e lijmncial sloreineiits

World Care Foundation Cash Flow Statement for the Year Ended 31 Ma 2024 2024 2023 Notes Cash tlows from operating actlVTties Cash generated from operations Interest paEd 1,023,285 26,479 926,498 19,946 Net cash provided by operdting a¢tivities 996 806 906.552 C85h nows from investing 8etlvities Purchase of tangible fixed a55ets 4,785 1.753 Net cash used in investing activities 4,785 Cs$h tIow5 from financing activlties Loan repayrnents in year 26,801 9,501 Net cash used in finan¢iT)g activities 26.801) 9,501 Change in cash and cash equivalents in the reporling period Cash and cash equivalertts at the beginning of the reporting period 965,220 895,298 2.570.245 1,674,947 Cash and cash equivalents at the end of the reporting period J 5)5 465 2 570 245 The no￿$ form part of these financial statements Page 12

World Care Foundation Notes to the Cash Flow Statement for the Year Ended 31 Mav 2024 RECONCILIATION OF NET If4COME TO NET CASH FLOW FROM OPERATING AcfiviTIES 2024 2023 Nel income for the reporting period (as per the Statement of Financial Activitles) Adjustments for". Depreciation charges Inter¢st paid Decr¢asel(increasel in debtors Incr¢as¢ in creditors 818,060 061,789 13.868 26,479 15,723 149 149 13,042 19,946 (54,928) 286,649 Net cash provided by operatioN$ 1,023,285 926.498 ANALYSIS OF CASH AND CASH EQUIVALENTS 2024 2023 Notice deposlts (less than 3 months) Overdrafts included in bank loans and tsverdrdfts falling due within one year 3,594,557 59,092 2,616,223 45,978 Total cash and cash equivalents 3,535,465 2,570,245 ANALYSIS OF CHANGES IN NET FUNDS At 1.6.23 Cash flow At 31.5.24 r+let eash Cash at bank Bank overdraft 2,616,223 45,978 978,334 3,594.557 59.092 2.570.245 965.220 3 535 465 Debt Debts falling due within l year Debt5 falling due after l year 19,800) (i o,ooo} {19,8001 410,616 457,217 430.416 Total 2.113,028 992,021 3.105 049 The notes fomi part of rhese financial stateTnents Page 13

World Care Foundation Notes to the Financial Statemerjts for the Year Ended 31 Ma 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the chariry, which 15 a public benefii entiry under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. StateTnent 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 l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Stand8sd applicable in the UK and Republic of Ireland, and the Charities and Trustee Investment (Scotland) Act 2005. The financial stsiements have been prepared under the histori¢al ¢ost convention. The charity meets the definition of a public benefit entity under FRSIO2. Going concern The trustees consider annual budaets and management accounts to monitor the charity. They ¢ontinue to believe the going ¢oncern basis of aecountin(T appropriate in preparing the annual financial stat¢m¢nts. There are no material un¢ertainties about the charity'5 ability to continue as a goints concern. Critical 8ccountlng Judgements and key Sources of estimation uncertainty The preparation of the financial 5tat¢ments requires management to make judg¢ment$, e5titnate5 and assumptions that effect ihe amounis reported for assets and liabilities as at the balance Sheet date and the amounts reported for income and expenditure during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. The estimates and underlying a55umptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in ivhich the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current 2nd future p¢riod5. No significant judgements have had io be tnade by management in preparing th¢se financial 5tat¢ments. Jncome All income is recognised in the Statement of Financial Aciivities once the charity has entitletnent to th¢ funds, It is probable that the income w'ill be received and the amount can be measured reliably. The eharity's main source of income is from donations and fundraising events. The charity received no grant income. Expenditure Liabilities Br¢ recognised as expenditure as soon a5 there 15 a legal or constructive obligation committing the charity to that expendirure. 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 b￿lS and ha5 been classified under headings that aggregaie all costs 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 resourc¢s. Raising funds cost5 rompri5es of fundraising events costs incurred. Charit2ble activities Costs comprise of costs ineurred by the charity in the delivery of its day to day actlVili¢s and the overseas and local projects. Allocation and apportionment of costs Suppon costs are those functions that assisi the work of the charity but do not directly undertake charitable activities. Support CQSts include back office costs, financ¢, personnel, payroll and governance costs which support the charity's activities. These costs have been allocated as expenditure on charitable activities. The bases on which support costs hav¢ been allocated are set out in note 5. Page 14 ¢ontinued...

World Care Foundation Notes to the Finanei21 St#ternents- continued for the Year Ended 31 M8 24 ACCOUNTING POLICIES- continued Tangible fixed assets Depreciation is prgvid¢d at the following annual rates in order to write off each asset over its estin)ated useful life. Freehold propety Fixtures and fittinos Computer equipment 20/0 on cost 250/0 on c05t 250/0 on cost Taxation The charity is exempt from tax on its ¢haritable activities. Fund aeeounting 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. Restriction5 arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the na￿re and purpose of each fund is included in the notes to the financial statements. Pension costs athd other p05t-retirement benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged io ihe Statement of Financial Activities in the period to which they relate. Volunleer5 In 2ccord3nce ivith the Chariiies SORP (FRS 102), the general volunteer time of the manao¢Tn¢nt and various team5 are not recognised as income or expenditure. R¢f¢r to the tNstees' annual report for more inforniation about iheir contribution. FiNancial instruments The charity only has fuiancial assets and financial li2bilitie5 of a kind that qualify a5 ba51¢ finan¢Eal inStrum¢nts. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Debtors Other debtors are recognised at the settlement amount due less impair￿ent losses for bad and doubtfvl debts. Cash and bank Cash at bank includes cash for the various projects run by the charity and bank deposits for the day to day running of the charity. Creditor5 Creditors 2nd provision5 are recognised where the charity has a present obligation resulting from a past event that will probably result ID the transfer of funds to a third party and the amount due to settle the obligation can be Tnea5ured or estimated reliably. Creditors and provisions are norrnally T￿OgnISed at their settlelnent alnount after allowing for any discounts due. Page 15 continued...

World Care Foundatton Notes to the Financial Slat¢mellts continued for the Year Ended 31 Ma 2024 DONATIONS AND LEGACIES 2024 2023 Donations Gift aid 4.864,760 392.030 3.458,907 287.329 5,256,790 3,746,236 RAISING FUNDS Raising donatlons and leg¥¢ie5 2024 2023 Fund raising events costs 321.700 165.723 CHARITABLE ACTIVITIES COSTS Support costs (see note 5) Direct Costs Tota15 Charitable activities 3,621,119 495.905 4,117.024 SUPPORT COSTS Infomiation technology Governance ¢95ts Management Finance Totals Charitable activities 454,236 495 905 AUDITORS, REMUNERATION 2024 2023 Fees payable to the charity's auditors for the audit of the charity's finan¢ial statements Auditors, rernuneration for non audit work 6,500 6,500 3,000 Page 16 continued..

World Care Foundation Notes to the Financial Statements coutinued for the Year Ended 31 Mav 2024 TRUSTEES, REMUNERATION AND BENEFITS There were no trustee5' f¢Tnun¢ration or other benefits for the year ended 31 May 2024 nor for the year ended 31 May 2023. Trustees, expenses During the year, one of the trustees. businesses received £24,554 in expenses. These expenses were to ¢over administration costs incurred by the busin¢s5 to allow the trustee to carry out their duties overseas. There wer¢ no trustee5' expenses paid for the year ended 31 May 202i. STAFF COSTS 2024 2023 Wages and salaries Social security costs Oth¢r pension costs 258,043 6,828 4,492 194,373 4,228 2,800 269.363 201,401 The average Tnonthly number of employees during the year was as follows: 2024 2023 Employees No employees re¢¢ived emolumenis in exces5 of £60,000. COMPARA TIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unresthcted funds Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and leoacEes 512000 J 2i4 236 3 746 2i6 EXPENDITURE ON Raising funds 147,611 105,723 Charilable activities Charitable actlViEies 371.497 2.547.227 2.918.724 Total 519.108 2 565 3i9 3 084 447 NET INCOMEI(EXPENDITURE) Transfers between funds (7,1081 668,897 5.000 661,789 Net rnovement In funds (2,108) 663,897 661,789 RECONCILIATION OF FUNDS Total funds brought foThard 21.568 1,672.549 1.694.117 Page 17 continued...

World Car Found81io Notes tts the Financial Statements- continued for the Year Ended 31 Ma 2024 COMPARA TIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - rontinued Unresiricied Restricted funds funds Total funds TOTAL FUNDS CARRIED FORW ARD 2,336,446 2.355,906 io. TANGIBLE FIXED ASSETS FIx￿re$ and fitling5 Freehold propety Computer equipment Totals COST At l June 2023 Additions Reclassification 624.296 3.231 826 3,231) 627.527 4,785 3.959 At 31 May 2024 624 296 826 7.190 632 312 DEPRECIATION At l June 2023 Charge for year ReclassificatioTdtran5fer 12,691 12.486 945 159 13,636 13.868 1,223 945 At 31 May 2024 25.177 159 2,168 27,504 NET BOOK VALUE At 31 May 2024 599.119 667 5.022 604 808 At 31 May 2023 611,605 2.286 61J 891 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Oth¢r debtors 110 712 126,435 Page 18 ¢ontinued...

World Cgre Foundatlon Notes to the Finaneial Statements- eontinued for the Year Ended 31 Ma 2024 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Bank loans and overdrafts (see note 14) Taxation and social se¢urity Other creditors 68,892 2,106 654,491 55,778 497,448 725 489 553.226 13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 2024 2023 Bank loans (see nots 14) Other creditors 10,616 400 000 20,417 427.000 410,616 447.417 14. LOANS An analysis of the maturity of loans is given below.. 2024 2023 Amounts falling due within one year on demand.. Bank overdrafts Bank loans Other loans 59.092 9.800 10.000 45.978 9.800 55.778 Amounts falling berween one and two y¢ars'. Bank loans- 1-2 years Other loans- 1-2 years 9,800 400.000 9.800 427 000 409 800 436 800 Amounts falling due between two and five year5.. BaDk loans- 2-5 years 816 Page 19 continued...

World Care F undation Notes to the Financial Statements- contÈnued for the Year Ended 31 M2 2024 15. SECURED DEBTS The following Secured debts are included within creditors.. 2024 2023 Other loans 410.000 427.000 One of the charity's loan providers, Association of Scottish Muslims, has a standard security over the freehold property. Page 20 continued...

World re Foundatlon Notes to the Financial Statements ¢Olltinued for the Year Ended 31 Ma 2024 16. MOVEMENT IN FUNDS Net movement in funds Trdnsfers berween funds At 31.5.24 At 1.6.23 Unrestricted funds 001- General fund 19.459 7,595 27.055 Restricted fund5 033 - European Refugees 067- Pakistan - Hospital 099 - Syriall Crisis Fund 105 - Syrian - Personal Care 106 - Syrian- Widow & Orphan General Fund 107 - Syrian Orphans- Sponsorship Fund Syrian - Orphanage Fund 104 - Syriall - Orphans, General Fund 084 - Rohingya- Crisis 055 - Local projects {fom]erly UK Projects) 077 - Pakistan Widows 123 - World Crisis 102 - Syrian- Medical Fund 085 - Rohingya- Orphan Sponorship 130 - Zakat fund 076 - Pakistan Water Dam 091- Salam Schoo l 01- Syrian - General Aid 122 - Women EMpoWerr￿ent 007 - Amal Orphanage 0)2 - Enable Fund 064 - One Family Centre 080 - Poor Children 095 Special Project 128- Yemen Bakery 129 - Yemen - Crisis 065 - Our Children Orphanage 068 - Pakistan Chsldren Developrn¢nt 072 - Pakistan Medical 052 - Lebanon Mosque 063 - Noor Centre 004 - Africa 024 - Dar Al Sakeena 026 - Dar El Firdau5 034 - Faryaal & Ibrars Orphanage (fomierly 20 20 28,309 67,423 702 18,668 54 2,422 9,641 14,902 95,566 52,467 {97,286} ,351 30.775 7,151 38.877 4.690 10,958 54,307 538 32,i39 14.909 6.888 (5.904) (260) 2.033 (8,498) (55,000) 658 31,313 1.490 786 11.578 5,054 (38,000) (53.000) 260 40.549 8.498 255 42,837 5,289 131,383 5,289 i,2i5 134,583 (262,731) 32,842 2.024 947 1.866 6,031 889 {15,115) 50 34,866 947 1.866 35,197 5,018 913 50 198 1.001 118,147 480 29.166 4,129 28 16,000 198 1.001 19.679 {67.32?) (1,033) 1.786 98,468 302 (22) 508 205 9.124 67,500 1,055 2.294 205 3.549 (5,575) (10,333) 31.863 .481 9,445 (18,539) 41,308 942 18,000 78 (24,28)) 1,220,01) 6,95 1 (7,05 1) (6,117) (26,127) 440,906 (6,008) 78 19,292 1,264,608 16,542 21,295 056 - Malawi 078 - Palestine 093 - Shazia Orphanage 119 - Water projects 088 - Roshan 037- Fountain of Life 038- Gener81 charity 124- World Food Fund 2,843 44,)95 9,591 40,732 609 14 220.646 1869) 5,508 27,000 (184.092) 6,877 887 477,460 Page21 contintjed...

World Care Foundatlon Notes to the FinxNei#l Statements- continued for the Year Ended 31 Ma 2024 16. MOVEMENT IN FUNDS- eontlnued 127- World Orphans Fund 016- Charity sales 005 - Agosh Orphanage Faisalabad 012- Barja 050- L¢banon 057 - Marj Barja Shelter 066- Our Horne 020- DarAI Hikma 062- Mosqu¢s 109 - Threads of Care- Beirut 125 World Medical Fund l J I Zakat UK Fund 073 . Pakistan Orphanage General Funds 108 - Tal Barja Shelter 003 Afghanistan Relief Fund 006 - Agosh Orphanage Gujranwala 018- DarAI Amaan 031- Embrace Orphanage 035 Fitrana 039 - House of Happiness 044 - Ihya Centre I 049 - Karim Yemen Bakery 069- Pakistan Floods 079- Philippines Community Support Project 086 - Rohingya- Shelter 117 . Vanity Femme Yemen Bakery 120 - Widows Fund 121 Winter Appeal 126 - World Orphanage Fund 132 - Zulcare Orphanage 051- Lebanon- Hope Residence 017 Children of Eden 071 Pakistan General 027 - Eden School 002 - Ab Dhuba Centre 009 - Bait Al Rahma 019 - Dar Al Barakah 022 - Dar Al Mawaddah 025 - Dar Al Salam 042 - Iftar Fund 058 - Marj Bekka Sh¢lteT 070 - Pakistan Food 075 - Pakistan Tents 081 Qurbani 092 - S¢ifs Orphanage 098 - Sweet Care Bakery Lebanon 100 - Syrian - Food Fund 116 - Ukraine 01 l Bank i￿terest 015 - Cancer Fund 021 Dal Al Irshad 028 - Edinburgh Food Bank 59,749 2,298 1,202 125 816 7,781 30 2,815 845 2,058 1,343 19,340 416 1,046 34,140 2.712 (26.578) (38,192) 6.041 (35,244) (53,099) 359 1,086 (80,474) (88,490) (5,010} 28.097 i8,067 (6,857) 27,463 54,000 (3,174) S.i99 2.721 931 ,931 584 4,956 32,255 79.000 (8,498) 12,915 7,488 (8,875) (15,i03) 1,506 8,152 (1,368) 11,993 (13,636) (15,660) 10,033 3,102 (7,904) 7,829 15.303 2,691 30.784 47.145 16,304 3,341 673 29.470 91.283 22,632 48,513 4,311 16,977 10.000 (14.819) (141.608) 34,256 229,789 192 2,150 26,245 700 892 2.150 (37,lJ6) 716 9,638 25,679 10,891 716 (9,638) (45,000) 30,819 9,809 10 21.056 7,271 177.809 44,347 24,738 27,512 767 1,278 14.?05 1.334 664 11,498 42,415 10 68,442 47.386 {14.177) {47.7821 {13,122) {14,826) {64,7991 (488) (20,4551 {54.266> (23.019) 329 6.906 130,027 31.225 9.912 713 279 916 38,000 20,093 40,061 21,685 993 11.938 6.130 2.964 2.790 {2,210) {7,06J) (14.902) 18,9201 2,210 7,063 25 101 25,848 25 1,831 24,5?7 18,041 960 1,730 {1,321) 18,041 621 Page 22 continued...

World Care F undatio Notes to the Financial Statements- continued for the Year Ended 31 Ma 2024 16. MOVEMENT IN FUNDS- continued 029- Education Where Needed Oi6- Food table Edinburgh 04i - Ihya Bakery 045 - Ihya Centre 2 046- Ihya Projects 047- Jarabulus Al-Amal Orphanage 048 - Karim Bakery Lebanon 053 - Libya Floods 061- Morocco Earthquake 067 - Pakistan Flood Homes 074 - Pakistan Orphans 083 - Ramadon food box 096 - St2te Street 110 - Threads of Care- Saida 114- Turkey Syria Earthquake General Crisis 115 - Turkey SJTia Earthquake Housing 118- Vulnerable Families 133 - Daily Knead Bakery 133 - Gambia 2,357 20 5,200 (26.138) 30,586 {43.226) {14,819) 12.493 (6,6521 (160?76) 4,878 426 (8,080) (68,890) 2.357 30 4.822 413 30,116 969 10 14.000 16,551 21.741 3,195 (14,378) 10,000 (22,211) 41,000 14,819 12,493 6,652 131,967 (5.193) (3,307) 55.433 315 2,881 18.277 27,124 10,197 68,890 392,269 147,104 {4,462) {297,843) 4.566 (14,378) 1,720) {191,288) 150.739 (4,5661 14,378 1,720 196,519 2.336,447 810,471 3 146917 TOTAL FUNDS 2,355,906 818,066 3.173.972 Page 23 continued...

World Care Foundation Notes to the Financi21 Stat¢m¢nts continued for the Year Ended 31 Ma 2024 16. MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are 2$ follow5.. In¢oTning Tesources Resour¢es expended Movement in funds Unrestricted funds 001- General fund 745.025 (737,430) 7,595 Restricted funds 033 - European Refugees 099- Syrian- Crisis Fund 105 - Syrian- Personal Care 106- Syrian- Widow & Orphan General Fund 107 - Syrian Orphans- Sponsorship Fund 103 - Syrian- Oryhanage Fund 104- Syrian- Orphans. General Fund 084 - Rohingya- Crisis 055 - Local projects (formerly UK Projeets) 077- Pakistan Widows 12i World Crisis 102- Syrian - Medical Fund 130- Zakat fund 091 Salam School 101 Syrian - General Aid 122- Wotnen Empoi¥errment 007- Amal Orphanage 032 - Enable Fund 064- One Family Centre 080- Poor Children 128- Yemen Bakery 129- Yemen- Crisis 065 - Our Children Orphanage 068 - Pakistan Children Development 072 - Pakistan Medical 063 - Noor Centre 004 - Africa 024 - Dar Al Sakeena 026 - Dar El Firdaus 034 - Faryaal & Ibrars Orphanage (formerly TEMPI 056 - Malawi 078 P3l¢stine 093 - Shazia Orphanage 119 - Water proJ￿t5 088 - Roshan 037 FountaÈn of Life 038 - General charity 124 - World Food Fund 127 - World Orph8n5 Fund 016 - Ch2ritv sales 005 - Aoosh Orphanage Faisalabad 20 557,218 13,783 20 52,467 197,286} (504,751) (111,069) 54,307 112,276 103,292 14,909 7,38i 1,155 40 2.033 65 135.969 2,024 947 5.211 34,979 889 1,467 50 1,001 55,696 47,277 297 1.786 24,740 10,333 29,540 7,383 54,307 538 32.339 14,909 6,888 (5.904) {260) 2,033 {8.498) 134,58J 2,024 947 1,866 6,031 889 (111,738) (70,953) {4951 17,0591 (3001 (8,5631 (1,3861 (3,345) (28,948) (16,582) 50 1,001 19,679 (67,322) (1.033) 1,786 (5,575) 10,333 9,445 (18,539) (36,0171 (114,599) (1,330) (30.315) (20.095) (25.922) 78 135,786 1,801,898 6,951 25,148 67 18,969 449,675 9.679 35.440 21.231 33.122 78 (24,283) 1,220.013 6,951 (7,0511 (160.069) (581.885) (32.199) (6,184) {45.096) (8.769) {15,687) (1,300) 118.519) 159, 100) (26,127) 440,906 (6,0081 34,140 2,712 (26,578) Page 24 ontinued...

World Care Foundatio Notes to the Finaneial StaterneDts- continued for the Year Ended 31 Ma 2024 16. MOVEMENT IN FUNDS - colltinued 012- Barja 050- L¢banon 057- Marj Barja Shelter 066- Our Home 020- Dar Al Hikma 062- Mosques 109- ThT¢ads of Care - Beirut 125 - World Medical Fund 131- Zakat UK Fund 073 - Pakisian Orphanage G¢neral Fund5 108 Tal Barja Shelter 003 - Afghanistan Relief Fund 006- Agosh Orphanage Gujranwala 018- DarAI Amaan 031- Embrace Orphanage 035 - Fitrana 039- House of Happiness 044- Ihya Centre I 049 - Karim Yemen Bakery 069 - Pakistan Floods 079 - Philippines Community Support Project 117 - Vanity Femme Yemen Bakery 120 - Widows Fund 121 Winter Appeal 126 - World Orphanage Fund 132 - Zulcare Orphanage 017 Children of Eden 071 Pakistan General 027 - Eden School 002 - Ab Dhuba Centre 009 - Bait Al Rahma 019 - Dar Al Barakah 022 - Dar Al Mawaddah 025 - Dar Al Salam 042 - Iftar Fund 058 - Marj Bekka Shelter 070 - Pakistan Food 075 . Pakist8n T¢nts 081 Qurbani 092 - Selfs Orphanage 098 - Sweet Care Bakery Leban(>n 100 - Syrian - Food Fund 01 l Bank interest 015 - Cancer Fund 021 Dal Al Irshad 028- Edinburgh Food Bank 029- Education W]ere Needed 036- Food table Edinburtsh 043 - Ihya Bakery 045 - Ihya Centre 2 046- Ihya Projects 047- Jarabulus Al-Amal Orphanage (38,192) (J8,192) 6,041 (35,244) (53,099) 359 1,086 (80,474) 6,041 (35,2441 (53,099) 360 1,086 1.329 (81.803) 13,865 7,488 {950} 12,915 7,488 18,875) (15,303) 1,506 8.152 11.368) 11.993 (13.636) {15.6601 10.033 3,102 18,8751 (20,500) 5,197 1,506 8.152 32,947 11.993 7.522 13.027 10.033 3.232 (34,315) (21.158) (28.687) {130) 11,100 110,400) 140,483) (7701 700 (37,1361 716 9.638 25.679 32.606 47.386 (14,1771 {47,7821 {13,122) {14,826) {64,799) (488) {20,455) {54,266) {23,019) 329 1,486 9,638 25.679 57,704 66.861 6,602 (25.098) 119.475) 120,779) 162,893) 130,116) 128,826) 166,549) (31,883) 121.853) 157.128) (23.019) 16,994 14,000 1,750 1,398 2,862 329 12,737 2,790 (9,773) 2,964 2,790 (2,2101 (7,06i) 1,730 (1,321) 18,041 3i9 2.357 20 5,200 (26, li8) JO,586 (43,226) (2.210) (7,06J) 1.730 1,646 62,838 686 (2,967) (44,797) (347) 20 5,200 5,604 30,586 1,135 {J1,742) (44.361) Page 25 continued...

World Care Foundation Notes to the FinanciAI Statements- continued for the Year Ended 31 Ma 2024 16. MOVEMENT IN FUNDS- continued 048 - Karim Bakery Lebanon 05) - Libya Floods 061- Morocco EarthqLTake 067 - Pakistan Flood Homes 074 ~ Pakistan OTphans 083 - Ramadan food box 096 - State Street 110 - Threads of Care - Saida 114 - Turkey S>Tia Earthquake General Crisis 115 - Turkey Syria E3rthquake Housing 118 Vuln¢rable Families 133 - Daily Knead Bakery 133 - Gambia 5,551 67,493 71,551 12.294 4,878 426 (20,370) (55,000) (78,203) {172,570) (14,819) (6,652) (160.276) 4,878 426 {8,080) (68,890) {8,0801 (68,976) 86 25,345 22,520 4,566 (29,807) 1320,363) {4.462) (297,8431 4,566 (14,378) 1,720) (14,378) 3,466 4 511765 3,701,294 810,471 TOTAL FUNDS 5.256.790 4.438.724 818.066 Page 26 continued...

World Care Foundxti Notes to the Financial Statements- continued for the Year Ended 31 Ma 2024 16. MOVEMENT IN FUNDS- continued Comparatives for movement In funds Net Trdnsfers betwee funds Tnovement in fimd5 At 31.5.23 At 1.6.22 Unre$tricted funds 001- General ￿nd 21,568 {7.109) 5,000 19,459 Restricted funds 033 - European Refugees 067- PakEstan - Hospital 099- Syrian- Crisis Fund 105 - Syrian- Personal Care 106- Syrian- Widow & Orphan General Fund 107- Syrian Orphans- Sponsorship Fund 103 - Syrian- Orphanage Fund 104- Syrian- Orphans. General Fund 084- Rohingya. Crisis 055 - Local projects (formerly UK Projects) 077- Pakistan Widows 123 - World Crisis 102 - Syrian- Medical Fund 085 - Rohingya- Orphan Sponorship 130 - Zakai fund 076 - Pakistan Water DaTn 091 Salam School 101 Syrian- Oeneral Aid 122 - WoTnen EmpowenThent 007 - Amal Orphanage 032 - Enable Fund 064 - One Family Centre 080 - Poor Children 095 - Special ProJ￿t 128 - YeTnen Bakery 129 - YeTn¢n - Crisl5 065 - Our Childr¢n Orphanage 068 - Pakistan Children Development 072 - Pakistan Medi¢al 052 - Lebanon M05qUe 063 - Noor Centre 004 - Africa 024 - Dar Al Sakeena 026 - Dar El Firdaus 056 - Malaivi 078 Palestine 09J - Shazia Orphanage 119 - Water projects 088 - R05han 037 - Fountasn of Life 038 - General charity 12 18.647 26,909 5.447 {12} 21 {1442181 55,484 18,668 54 2,422 117,363 (58,509) 40,052 81,262 53,920 56,715 7.299 (50.487) 5,181 14,162 4,690 {4,457) {103) 138,793) (4,399) (46.0001 30.775 7,151 38,877 4,690 10,958 (51,9501 (32,0001 15,415 103 (68,000) 1,633 107.048 2,766 5,289 71,419 255 5,289 131.383 135,025 (75.061) 51.988 4.835 5,877 47,323 <6,146) (13,0001 (4,8351 (10,289) 32,842 4,412 118.157) 4,129 (17,487) {1,4)0) 198 138 82,416 (105,532) (520) {9,492) 205 ?.486 5.878 {11.0541 {16.777) {72.6711 (1.523) 8,537 29.166 4,129 28 515 485 17,000 945 198 4.961 16.052 104.834 498 (5,099) 98,468 1,000 (22) 508 205 9.124 10,000 6.638 (5.8781 42.917 258 2,015 46.118 25.054 27,513 31,863 1.481 2,843 44.595 9.591 18,000 73,499 (24,000) {8,5001 6,000 9,000 (13,107) (5,)91) (9,818) 108.767 609 14 220,646 832 124.986 Page 27 continued..

World Care Foundation Notes to the Financial Staternents- continued for the Year Ended 31 Ma 2024 16. MOVEMENT IN FUNDS - eontinued 090- S2laTn Group- Iqra 124- World Food Fund 127- World Orphans Fund 016- Charity sales 005 - Agosh Orphanage Faisalabad 008- Asam Masjid 012- Barja 050- Lebanon 057 - MaIi Baria Shelter 066 - Our Home 020 - Dar Al Hikma 062 - Mosques 109 - Threads of Care - Beirut 125 - World Medical Fund 131- Zakat UK Fund 073 - Pakistsn Orphanag¢ General Funds 108- Tal Barja Shelter 003 - Afghanistan Relief Fund 006- Agosh Orphanage Gujr8nivala 018- D2rAI Amaan 031- Embrace Orphanage 035 - Fitrana 039- House of Happiness 044- Ihya Centre I 049- Karim Yernen Bakery 069- Pakistan Floods 079- Philippines Communiry Support Proje¢t 086- Rohingya- Shelter 117- Vanity Femme Yemen Bakery 120- Widows Fund 121 Winter Appeal 126- World Oryhanage Fund 132- Zulcare Orphanag¢ 051 Lebanon - Hope Residence 089- Saida Shelter 017- Children of Eden 071 Pakistan General 027- Eden School 002 - Ab Dhuba Centre 009- Bait Al Rahma 010- Bangladesh Floods 013 - Beauty Centre B¢kaa 019- Dar Al Barakah 022 - Dar Al Mawaddah 025 - Dar Al Salam 042 - Iftar Fund 058 - Marj Bekka Shelter 070 - Pakistan Food 075 - Pakistan Tents 081- Qurbani 092 - Selfs Orphanage 098 - Sweet Care Bakery L¢banon (87) (54,899) 87 (69,2151 123,245 24,214 1869) 59,749 2,298 1.202 2.298 (23,964) 1.166 7.074 (19,784) 24,000 (7,074) 52,765 (32,856) 816 (14,892) 17,242) {669) 845 (46,657) 1,690 8,044 6.246 (11.954) (16.690) (16.176) 12,852 33,863 4,311 125 816 7,781 30 2,815 845 2,058 1,343 19,340 416 1.046 22,673 322 3,484 6,950 3,715 1,286 11,284 4,170 45,000 (1,633) 12 (10,000) 13,000 13,051 14,000 3.639 3,361 9.780 14,650 1.185 22,632 48,513 4,311 16,977 6,333 34,256 229,789 17,300 50 58,653 12,253 6,283 (29,496) 234,655 5,099 (17,119) 192 2,150 139,054) 5,769 1.936 22,726 5,327 10 13.116) (9.581) 1.066 (62.760} 44,347 24,738 (5.174) {2.580) 27,51? (13,233) 126.722) 14,205 (6,666) 664 (17,119} 192 2,150 26,245 65,299 (5,7741 (1.936} 8,093 4,482 30,819 9.809 10 3,116 21,056 7.271 177,809 44,347 24,738 (16,125) 240,569 5,174 2,580 27,512 767 1.278 14,205 1,334 664 14,000 28,000 8,000 17,119 6,130 117.85?) 17.852 Page 28 continued...

World Care Foundation Notes to the Financial Statements- Continued for the Year Ended 31 Ma 2024 16. MOVEMENT IN FUIYDS- cont5nued 100- Syrian- Food Fund 116- Ukraine 01 l Bank interest 015 - Cancer Fund 028 - Edinburgh Food Bank 029- Education I￿There Needed OJ6- Food table Edinburgh 04) - Ihya Bakery 045 - Ihya Centre 2 046 - Ihya Projects 047 - Jarablllus Al-Amal Orphanage 059 - Masjid communiry centre 067 - Pakistan Flood Homes 074 - Pakistan Orphans 083 Ramadan food box 096 - State Street I l O - Thread5 of Care- Saida I I l - Threads of Car¢- Turkey 114 - Turkey Syria Earthquake General Crisis 115 - Turkey Syria Earthquake Housing 118 Vulnerable Fatnilies (46.771) 25 101 25.848 621 46,771 25 25,848 621 11,813) 10 14.000 16.551 21,741 {45,8051 15 55.433 4,315 2,881 23,277 (82,207) 1,052 14,000 16,551 21,741 3.195 49,000 (15) 55,433 315 2,881 18.277 {4,000) (5.000) 82.207 (1.052) 392,269 147,104 392,269 147,104 1,672,549 668.898 2 336 447 TOTAL FUNDS 1,694,117 66 1,789 2.355,906 Page 29 ontinued...

World Care Foundation Notes to the Finane5al StalerneDts- rontinued for the Year Ended 31 Ma 2024 16. MOVEMENT IN FUNDS- eontinued Comparative net movement in funds, included in the above art &5 follow5.' Incoming resources Resources expended Movement in funds Unrestricted fund5 001- Genernl fund 512.000 (519,109) (7,1091 Restricted funds 099 - Syrian - Crisis Fund 105 Syrian Personal Care 106 - Syrian - Widow & Orphan General Fund 107 - Syrian Orphans - Sponsorship Fund 103 Syrian - Orphanage Fund 104 - Syrian - Orphans, General Fund 084 - Rohingya- Crisis 055 - Local projects (fomierly UK Projects) 077 - Pakistan Widows 123 World Crisis 102 - Syrian - Medical Fund 130 - Zakat fund 091 Salam School 122 - Women Empowemnent 007- Amal Orphanage 032 - Enable Fund 064- One Family Centre 080- Poor Children 095 - Special Project 128- Yemen Bakery 129- Yemen- Crisis 065 - Our Children Orphanage 068 - Pakistan Children Development 072 - Pakistan Medical 052 - Lebanon Mosque 063 - Noor Centre 004 - Afri¢a 024 - Dar Al Sak¢ena 026 - Dar El Firdau5 056 - Malawi 078 - Palestine 093 - Shazia Orphanage 119 - Water projeets 088 - Roshan 037 - Fountain of Lif¢ 038 - General charity 090- Salam Group- Iqra 124- World Food Fund 127- World Orphans Fund 016- Charity sales 005 - Agosh Orphanage Faisalabad 012- Barja 430.179 13.490 (312.816) {71,999) 117,363 (58,5091 7.299 86,679 33,099 14,162 1,647 7,299 (50,487) 5,181 14,162 4,690 (4,4571 (137,166) (27,918) 3,043 (4,814) (600) (40,549) (5,184) (2,517) (18,8451 1725) (18,5201 943 (21,558) (1.4301 497 1.756 785 lJ7,542 12,699 (38,793) (4,399) 135,025 (6,146) 4,412 (18,157) 4,129 (17,487) 11.430) 198 138 82,416 (105,532) 1520) (9.492) 205 2,486 5,878 {11,054) {16,7771 {72,671) (1.5231 8,537 9,334 (5,391) (9,8181 108,767 {871 (54,899) 363 3,186 4,07 198 138 76,642 8.340 3iO 4,636 205 21,600 16.878 9,005 9,551 29.607 31,354 8,537 18,806 50 15,331 153,519 17 80,700 35,535 18,493 28,561 5,774 {113,872) {850) (14,128) (19,114) (I 1,000) 120,059) 126.328) (102.278) 132.877) (9.472) (5.441) {25.149) (44.752) (104) (li5,599} (16,1951 (52,5251 (32,8561 2,298 (23,964) (32.856) Page 30 continued...

World Care Foundatlon Notes to the Financial Statements eoljtinued for the Year Ended 31 Ma 2024 16. MOVEMENT IN VUNDS- continued 050 - Lebanon 057 - Marj Barja Shelter 066- Our Home 020 - Dar Al Hiknia 062 - Mosques 109 - Threads of Care - Beirut 125 - World Medical Fund 131- Zakat UK Fund 073 - Pakisian Orphanage General Funds 108 Tal Baiia Shelter 003 - Afghanistan Relief Fund 006 - Agosh Orphanage Gujranwala 018-DarAI Amaan 031- Embrace Orphanage 035 - Fitrana 039 - House of Happine55 044 - Ihya Centre I 049 - Karim Yemen Bakery 069 - Pakistan Floods 079 - Philippines Community Support Project 086 - Rohingya- Shelter 117 - Vanity Femme Yemen Bakery 120 - Widows Fund 121 Winter Appeal 126 - World Orphanage Fund 132 - Zulcare Orphanage 051 Lebanon - Hope Residence 089 - Saida Shelter 017 Children of Ed¢n 071- Pakistan General 027 - Eden School 002 - Ab Dhuba Centre 009 - Bait Al Rahma 010 - Bangladesh Floods 013 - Beauty Centre Bekaa 019 - Dar Al Barakah 02? _ Dar Al Mawaddah 025 - Dar Al Salam 042 - Iftar Fund 058 - Marj Bekka Shelter 070 - Pakistan Food 075 - Pakistan T¢nts 081- Qurbani 09? _ Seifs Orphanage 098 - Sweet Care Bakery Lebanon 100 - Syrian - Food Fund 116 Ukraine 01 l Bank interest 015 - Cancer Fund 028 - Edinburgh Food Bank 029 - Education Where Needed 036 - Food tabl¢ Bdinburgh 582 14.001 31,982 234 128,893) (39,224) {669) 816 {14.892> (7.242) (669) 845 (46.657) 1.690 8.044 6.246 (11,954) (16,690) (16.176) 12.852 33.863 4.311 (323) 6,283 (29.496) 234,655 845 35.996 1,690 9,044 6,246 (82.653) (1,0001 (11,954) (21,564) (20,520) 4.874 4.344 12.852 48.572 4.881 16.776 39.923 (14.709) {5701 (17.0991 (33,640) (30,755) (118,340) 352,995 73,485 2.150 4,756 23,023 12,658 25,259 20,699 10 (73,293) 192 2,150 (39.054} 5,769 1.936 22.726 5,327 10 {3,116) {9.581) 1,066 (62,760) 44,347 24,738 (5,174) 12,580) 27,512 (13,233) (26,722) 14,?05 (6.666) 664 (43,810) (17,254) (10,722) 12,5331 (15,372) {3,1161 (28.700) 19.119 1,066 7,067 44.347 (69,827) 20,772 (25,9461 (2,580) 27.512 22,606 1.645 41.900 (35,8391 (28,3671 (27,6951 (6,666} 664 11.915 9.572 6.130 (29,0341 2,366 11.938 6.130 (17,852) (46,771) 25 101 25,848 621 1,813 10 (17,8521 (46,7711 25 35,393 621 1,813 19,5441 Page31 continued...

World Care Foundation Notes to the Financial Statements- continued for the Year Ended 31 Ma 2024 16. MOVEMENT IN FUNDS- continued 043 - Ihya Bakery 045 - Ihya Centre 2 046 - Ihya Projects 047 - Jarabulus Al-Amal Orphanag¢ 059 - Masjid community centre 067 - Pakistan Flood Home5 074 - Pakistan Orphan5 083 - RaTnadan food box 096 State Street I l O - Threads of Care- Saida I I l - Threads of Care- Turkey 114 - Turkey Syria Earthquake Gene￿1 Crisis 115 - Turkey Syria Earthquak¢ Hollsing 118 - Vuln¢rabl¢ Fatnilies 14,000 5.843 14,000 16,551 21,741 (45.805) 708 21.741 1.600 (47,405) 150.998 4,315 2,881 (95.565) 55,433 4,315 2,881 23,277 {82.2071 1.052 (7,092) (82.336) 993 129 59 516,853 154,904 2,765 (124,584) (7,800) 392,269 147,104 2,765 3.234.236 2 565 i38 668 898 TOTAL FUNDS 3 746 236 3 084 447) 661789 Name of fund Description, nature and purpose of fund Unr¢stri¢ted funds General funds Reserves for the day to day running of the charity- Restricted funds All project ￿ndS All funds classed as restricted relate to the various projects that the charity are involved in. All funds are sp¢nt on these projects, either as one off projects or long term project5. 17. RELATED PARTY DISCLOSURES Included in closing debtors is a balance of £6,991 (2023.. creditor - £4,600) due to A. UTn2r, a truste¢. This balane¢ has been repaid after th¢ year end and relates to expenditure for the variou5 0v¢rseas proj¢¢ts. During the year, donations of £16.844 were received frotn th¢ trn5t¢es. Page 32

World Care Foundation Detailed Statement of Finxnctal A¢tivitie5 for the Year Ended 31 Mav 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legaeies Donations Gift aid 4,864.760 392 030 3.458.907 287 329 5.256.790 3.746.236 Total incoming resourees 5,256,790 3,746,236 EXPENDITURE Raising donations and legacies Fund raising events costs 321,700 165,723 Chgritable aetivities World relief projetts Syrian proje¢ts Rohingya projects Local projects Pakistan projects General projects Yemen projects 801,432 1,911,104 6,286 7,059 246,793 612,428 i6,017 6)3,243 1,415,243 13,043) 7,164 272,123 125,117 3,621,119 2,510,505 Support Costs Management Wages Social security Pensions Rent, rates and water Insurance Light and heat Telephone Repairs and maintenance Sundries Travel Freehold propery Fixtures and fittings Computer equipment Bank loan interest Other loans- Tnanag¢Tn¢nt Charges 258,043 6,828 4.492 30,374 4,895 6.529 2.172 3,644 12,445 84,467 12,486 159 1,223 646 25,833 194,373 4.228 2.800 23,935 1,082 1.684 939 2.650 21,935 99,961 12,486 556 1,196 18,750 454.236 386.575 This page does not forni part of ihe statutory financial statements Page 33

World 8re Foundation Detailed Statement of Financial Activitie5 for the Year Ended 31 Ma 2024 2024 2023 Mallagement Finance Bank charges 6,729 3.975 Information technology IT expenses 14,789 5.904 Governanee eosts Auditors. remun¢ration Auditors, remuneration for non audit work Legal and professional fees 6,500 3.180 10,471 6,500 3,000 2,265 11.765 Total resources expended 4.438,724 3.084.447 Net income 818,066 661789 This page does not form part of the statutory financi￿ staiemenrs Page a4