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 %itsi14*nd. 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
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