2025-05-31-accounts - World Care Foundation

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REGISTERED CHARITY NUMBER: SC046662

Report of the Trustees and

Financial Statements for the Year Ended 31 May 2025

for

World Care Foundation

O'Haras Accountants Limited (Statutory Auditor) Radleigh House 1 Golf Road Clarkston Glasgow G76 7HU

World Care Foundation

Contents of the Financial Statements

for the Year Ended 31 May 2025

	Page
Report of the Trustees	1 to 6
Report of the Independent Auditors	7 to 9
Statement of Financial Activities	10
Balance Sheet	11
Cash Flow Statement	12
Notes to the Cash Flow Statement	13
Notes to the Financial Statements	14 to 31
Detailed Statement of Financial Activities	32 to 33

World Care Foundation

Report of the Trustees for the Year Ended 31 May 2025

The trustees present their report with the financial statements of the charity for the year ended 31 May 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement 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 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The trustees have considered Scottish Charity Regulator's guidance on public benefit including the guidance public benefit.

The organisation's objectives are:

to prevent and relieve poverty by providing humanitarian aid worldwide to those in need of help due to war, oppression, crisis, natural disaster or any other difficult circumstances impacting their lives;
the advancement of education through the delivery of educational and personal development projects, including but not exclusively, upskilling and mentoring;
the provision or the assistance in the provision of a School for general and cultural education;
raising awareness of and advance the education of the public which encourage and promote good citizenship, human rights, philanthropy and giving charity within the community;
the relief of need through the provision of support and services as needed for the benefit of those in need locally or abroad due to poverty, health issues, age and other areas of personal needs impacting on overall health;
to advance citizenship & community development, in order to raise awareness of humanitarian issues, encourage volunteering activities, donations and provide a link between those who are able and wish to help fellow human beings in need.

To achieve these objectives, the charity has undertaken a range of activities, including:

Fundraising initiatives such as charity dinners, sporting events, media campaigns, and community events;
Recruitment, training, and engagement of volunteers;
Establishing partnerships with other charities to share resources and expertise;
Developing local partnerships with community organisations;
Organising overseas charity trips for volunteers, enabling donors, volunteers, and supporters to be directly involved in the delivery of aid. This approach enhances transparency, accountability, and first-hand monitoring and evaluation of projects.

Page 1

World Care Foundation

Report of the Trustees for the Year Ended 31 May 2025

OBJECTIVES AND ACTIVITIES

Significant activities

World Care Foundation operates a range of projects across several countries, which broadly fall within the following sectors:

Education
Health
Food
Water
Housing
Sustainability
Crisis Relief

All projects are identified, assessed, and implemented following a rigorous project approval process, which includes consideration of:

* Public benefit;

Assessment of actual needs on the ground, including nature and severity;
Consideration of alternative solutions;
Avoidance of duplication of existing services;
Legal, safety, and regulatory requirements;
The charity's capacity to deliver projects with effective monitoring and evaluation systems;
Audit plans, including site visits and engagement with external auditors where appropriate;
Clear, documented, and robust delivery plans implemented either through World Care Foundation's own teams or approved local partners;
Vetting and due diligence of local partners;
Availability of adequate funding;
Obtaining and comparing alternative quotations to ensure value for money;
Consideration of ethical, religious, and cultural sensitivities.

Given the dynamic nature of humanitarian work, all projects are subject to ongoing audit and monitoring to enable timely and effective responses to changing circumstances.

Volunteers

The founding members believe that communities benefit greatly from structures that facilitate volunteering across all aspects of charitable activity. Accordingly, the charity's operating model actively integrates local communities, donors, volunteers, and partner organisations into its work. This approach strengthens accountability, transparency, and personal engagement, while fostering empowered and compassionate volunteers and contributing to a more caring society.

The Trustees express their sincere gratitude to the dedicated volunteers whose commitment and efforts have significantly contributed to the charity's work and progress.

Page 2

World Care Foundation

Report of the Trustees for the Year Ended 31 May 2025

ACHIEVEMENTS AND PERFORMANCE Charitable activities

During 2024 and 2025, the Muslim charity sector was predominately occupied with Gaza war crisis. This had a significant impact on funding for projects in other locations.

NEW PROJECTS

Due to the urgent prioritisation of emergency relief, the majority of available funding was allocated to immediate humanitarian responses. Consequently, no new projects were initiated during this period, and funding for initiatives outside of Gaza was significantly reduced. Besides Gaza our main focus remained on sustaining our existing projects.

ONGOING EXISTING PROJECTS

The following projects continues during the year:

INTERNATIONAL

Children of Eden Orphanage - Lebanon Ihya Orphanage - Lebanon Embrace Centre Orphanage - Lebanon Our Children 1 Orphanage - Lebanon Our Children 2 Orphanage - Lebanon Dar Al Mawaddah Orphanage - Lebanon Dar El Firdous Orphanage - Turkey One Family Centre Orphanage - Turkey Noor Centre Orphanage - Lebanon Dundee Hope Orphanage - Lebanon Dar Al Sakeena Orphanage - Lebanon Fountain of Life Orphanage - Lebanon Our Home Orphanage House of Happiness Orphanage Zulekha Orphanage Agosh Orphanage - Pakistan Three Community Smart Schools - Pakistan Orphan sponsorship programmes supporting hundreds of Syrian children - Lebanon, Turkey, Syria Family Support Programme - Lebanon, Turkey, Syria Elderly Care Projects - Syria, Lebanon, Turkey Jarabulus Hope Orphanage Centre - Syria Pakistan Hospital, Lahore (on hold due to registration issues) Yemen crisis Roshan Development Centre for Children - Pakistan Syrian crisis response (food, clothing, shelter, emergency funds) - Lebanon, Turkey, Syria Malawi projects including schools, community education centres, water wells, and a women's empowerment centre Water well projects General worldwide crisis relief activities

UK

FoodBank - Edinburgh UK (food vouchers) Vulnerable Family Support Fund (Zakat and General funds) Eden School Edinburgh (in development)

Fundraising activities

The charity's primary sources of income are online fundraising campaigns, fundraising dinners, and organised charity trips.

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World Care Foundation

Report of the Trustees for the Year Ended 31 May 2025

FINANCIAL REVIEW

Principal funding sources

The charity's main income came from donations and fundraising events and its principal expenditure was in respect of the delivery of the charitable activities described above.

Unrestricted Funds: The substantial donations received this year has allowed the trustees to continue to adhere to the charity's model of using gift aid income to help fund the day to day running of the charity. The total amount of unrestricted reserves at 31 May 2025 was £43,807.

Restricted Funds: For specific projects such as the Syrian Crisis and World Crisis, there was income of £3,785,284 and spending of £3,118,587 creating a surplus of £666,697 (before transfers). These funds have been retained for current and future projects.

The trustees will continue to monitor and review the charity's income, expenditure and assets with a view to ensuring its financial affairs are conducted in a prudent and effective manner.

Reserves policy

It is the policy of the charity to maintain funds at a level to meet the current and future activities of World Care Foundation.

The total level of unrestricted reserves at 31 May 2025 was £43,807 (2024: £27,055). Total restricted funds at 31 May 2025 amounted to £3,791,359 (2024: £3,146,917).

Going concern

The trustees have no concerns regarding the charity.

FUTURE PLANS

During the coming twelve months, the charity will focus 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

World Care Foundation is a Scottish Charitable Incorporated Organisation (SCIO), registered under charity number SC046662. The charity is governed by its constitution dated 1 March 2016 and is regulated by the Office of the Scottish Charity Regulator (OSCR).

Trustees

In accordance with the charity's constitution, trustees recruited are also members of the organisation. At each annual general meeting, one third of the trustees shall retire and stand for re-election.

Page 4

World Care Foundation

Report of the Trustees for the Year Ended 31 May 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure

The charity is governed by three Trustees who hold collective responsibility for the organisation's overall governance, strategic oversight, and effective management. The Trustees meet regularly to plan, oversee, and monitor the charity's activities, ensuring that operations remain aligned with its charitable objectives and regulatory obligations.

Two of the Trustees receive no remuneration for their roles. One Trustee, Mr Akeel Umar, also serves as Chief Executive Officer and is responsible for the day-to-day management and operational delivery of the charity's work. The charity has, on several occasions, advertised externally for a Chief Executive Officer; however, to date it has been unable to recruit a suitable candidate with the required experience, skill set, and community understanding from within the local Muslim community.

In recognition of the significant operational responsibilities undertaken Mr Umar is paid accordingly. This payment enables his business to arrange replacement staffing and to provide operational cover during periods when he is engaged in charity duties, in specific extended international field deployments. The Trustees have determined that this arrangement represents a cost-effective and practical solution that ensures continuity of leadership and operational stability while serving the best interests of the charity.

The Trustees remain responsible for ensuring that the charity operates in accordance with its governing document and applicable legal and regulatory requirements. They provide strategic direction, safeguard the charity's financial sustainability, approve future plans, and review and ratify key recommendations from the management team. Through this structure, the Trustees ensure appropriate separation between strategic oversight and operational delivery, while maintaining effective accountability and control.

Induction and training of new trustees

It is a standard policy that new trustees are to be briefed on their legal obligations under charity law, the Scottish Charity Regulator's guidance on trustee duties. Also they will be informed of the content of the constitution, the decision-making processes and recent financial performance of the charity. During the briefing they will meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role

Key management remuneration

The trustees consider that only the trustees make up the key management personnel in charge of directing and controlling, running and operating the charity on a day to day basis. All trustees give of their time freely and do not receive remuneration for their role. The remuneration policy for all staff is to match the skills, experience and qualifications of each position with local market levels as far as possible.

Risk management

The Trustees have implemented a risk management framework which includes:

an annual review of the principal risks and uncertainties facing the charity; - the development of policies, systems, and procedures to mitigate identified risks; and - procedures designed to minimise or manage the impact of risks should they materialise.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

SC046662

Principal address

116 Craigmount Avenue North Edinburgh EH4 8HJ

Trustees

A Umar S Aziz Z Hussain

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World Care Foundation

Report of the Trustees for the Year Ended 31 May 2025

REFERENCE AND ADMINISTRATIVE DETAILS Auditors

O'Haras Accountants Limited (Statutory Auditor) Radleigh House 1 Golf Road Clarkston Glasgow G76 7HU

Bankers

Bank of Scotland PO Box 1000 BX2 LB

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 4 June 2026 and signed on its behalf by:

........................................................................ A Umar - Trustee

Page 6

Report of the Independent Auditors to the Trustees of World Care Foundation

Opinion

We have audited the financial statements of World Care Foundation (the 'charity') for the year ended 31 May 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:
give a true and fair view of the state of the charity's affairs as at 31 May 2025 and of its incoming resources and application of resources, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and
have been prepared in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those 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 that are relevant to our audit of the financial statements 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 sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities Accounts (Scotland) Regulations 2006 and the Charities and Trustees Investment (Scotland) Act 2005 requires us to report to you if, in our opinion:

the information given in the financial statements is inconsistent in any material respect with the trustees' annual report; or
proper accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.

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Report of the Independent Auditors to the Trustees of World Care Foundation

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 44(1)(c) of the Charities and Trustee 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 statements as a whole are free from material misstatement, 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 assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the charity and the sector in which it operates. We made enquiries of management as to whether there were any known or suspected instances of noncompliance with laws and regulations or fraud, and reviewed available board minutes for any indication of such matters.
We gained an understanding of management's internal controls designed to prevent and detect irregularities in their day-to-day operations.
We considered laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to the Charities Accounts (Scotland) Regulations 2006 (as amended), the Charities and Trustees Investment (Scotland) Act 2005 and the Charities SORP. We assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement components. Our tests included agreeing the financial statement disclosures to underlying supporting documentation, enquiries with management and enquiries of relevant third parties. Part of these tests also included considering the regulations of the Office of Scottish Charity Regulator and other regulations like GDPR, anti-money laundering and health and safety.
We considered how fraud might occur in this charity and designed our tests accordingly.
As in all audits, we also addressed the risk of management override of internal controls, including reviewing journals, reviewing for any large or unusual transactions, looking for evidence of window dressing and any transactions out with the charity's normal operations, focusing on any accounting estimates and judgements and any undisclosed related party transactions and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

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Report of the Independent Auditors to the Trustees of World Care Foundation

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

John O’Hara (Senior Statutory Auditor)

For and on behalf of O'Haras Accountants Limited (Statutory Auditor) Eligible for appointment as auditors of the charity under regulation 10(2) of the Charities Accounts (Scotland) Regulations by virtue of its eligibility under section 1212 of the Companies Act 2006.

Radleigh House 1 Golf Road Clarkston Glasgow G76 7HU

Date: 4 June 2026

Page 9

World Care Foundation

Statement of Financial Activities for the Year Ended 31 May 2025

Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 EXPENDITURE ON Raising funds 3 Charitable activities 4 Charitable activities Total NET INCOME/(EXPENDITURE) Transfers between funds 16 Net movement in funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted funds £ 895,778 417,167 484,114 901,281 (5,503) 22,254 16,751 27,055 43,806	Restricted funds £ 3,785,284 37,192 3,081,395 3,118,587 666,697 (22,254) 644,443 3,146,917 3,791,360	2025 Total funds £ 4,681,062 454,359 3,565,509 4,019,868 661,194 - 661,194 3,173,972 3,835,166	2024 Total funds £ 5,256,790 321,700 4,117,024 4,438,724 818,066 - 818,066 2,355,906 3,173,972

The notes form part of these financial statements

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World Care Foundation

Balance Sheet 31 May 2025

Notes FIXED ASSETS Tangible assets 10 CURRENT ASSETS Debtors 11 Cash at bank CREDITORS Amounts falling due within one year 12 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts falling due after more than one year 13 NET ASSETS FUNDS 16 Unrestricted funds Restricted funds TOTAL FUNDS	Unrestricted funds £ 7,765 40,478 81,512 121,990 (85,132) 36,858 44,623 (816) 43,807	Restricted funds £ 586,633 103,528 4,222,678 4,326,206 (742,480) 3,583,726 4,170,359 (379,000) 3,791,359	2025 Total funds £ 594,398 144,006 4,304,190 4,448,196 (827,612) 3,620,584 4,214,982 (379,816) 3,835,166 43,807 3,791,359 3,835,166	2024 Total funds £ 604,808 110,712 3,594,557 3,705,269 (725,489) 2,979,780 3,584,588 (410,616) 3,173,972 27,055 3,146,917 3,173,972

The financial statements were approved by the Board of Trustees and authorised for issue on 4 June 2026 and were signed on its behalf by:

............................................. A Umar - Trustee

The notes form part of these financial statements

Page 11

World Care Foundation

Cash Flow Statement for the Year Ended 31 May 2025

Notes Cash flows from operating activities Cash generated from operations 1 Interest paid Net cash provided by operating activities Cash flows from investing activities Purchase of tangible fixed assets Net cash used in investing activities Cash flows from financing activities Loan repayments in year Net cash used in financing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 2 Cash and cash equivalents at the end of the reporting period 2	2025 £ 724,598 (43,650) 680,948 (4,675) (4,675) (19,800) (19,800) 656,473 3,535,465 4,191,938	2024 £ 1,023,285 (26,479) 996,806 (4,785) (4,785) (26,801) (26,801) 965,220 2,570,245 3,535,465

The notes form part of these financial statements

Page 12

World Care Foundation

Notes to the Cash Flow Statement for the Year Ended 31 May 2025

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Interest paid (Increase)/decrease in debtors Increase in creditors Net cash provided by operations 2. ANALYSIS OF CASH AND CASH EQUIVALENTS Notice deposits (less than 3 months) Overdrafts included in bank loans and overdrafts falling due within one year Total cash and cash equivalents 3. ANALYSIS OF CHANGES IN NET FUNDS At 1.6.24 £ Net cash Cash at bank 3,594,557 Bank overdrafts (59,092) 3,535,465 Debt Debts falling due within 1 year (19,800) Debts falling due after 1 year (410,616) (430,416) Total 3,105,049	2025 £ 661,194 15,085 43,650 (33,294) 37,963 724,598 2025 £ 4,304,190 (112,252) 4,191,938 Cash flow £ 709,633 (53,160) 656,473 (11,000) 30,800 19,800 676,273	2024 £ 818,066 13,868 26,479 15,723 149,149 1,023,285 2024 £ 3,594,557 (59,092) 3,535,465 At 31.5.25 £ 4,304,190 (112,252) 4,191,938 (30,800) (379,816) (410,616) 3,781,322

The notes form part of these financial statements

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World Care Foundation

Notes to the Financial Statements for the Year Ended 31 May 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement 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 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.

The charity meets the definition of a public benefit entity under FRS102.

Going concern

The trustees consider annual budgets and management accounts to monitor the charity. They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements. There are no material uncertainties about the charity's ability to continue as a going concern.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that effect the amounts 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 assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which 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 and future periods.

No significant judgements have had to be made by management in preparing these financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. The charity's main source of income is from donations and fundraising events.

The charity received no grant income.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 basis and has been classified under headings that aggregate 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 resources.

Raising funds costs comprises of fundraising events costs incurred.
Charitable activities costs comprise of costs incurred by the charity in the delivery of its day to day activities and the overseas and local projects.

Allocation and apportionment of costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, 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 have been allocated are set out in note 5.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

continued...

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World Care Foundation

Notes to the Financial Statements - continued for the Year Ended 31 May 2025

1. ACCOUNTING POLICIES - continued

Tangible fixed assets Freehold property - 2% on cost Fixtures and fittings - 25% on cost Computer equipment - 25% on cost

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

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. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Volunteers

In accordance with the Charities SORP (FRS 102), the general volunteer time of the management and various teams are not recognised as income or expenditure. Refer to the trustees’ annual report for more information about their contribution.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. 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 impairment losses for bad and doubtful 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.

Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

continued...

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World Care Foundation

Notes to the Financial Statements - continued for the Year Ended 31 May 2025

2. DONATIONS AND LEGACIES

Donations Gift aid 3. RAISING FUNDS Raising donations and legacies Fund raising events costs 4. CHARITABLE ACTIVITIES COSTS Direct Costs £ Charitable activities 3,008,902 5. SUPPORT COSTS Information Management Finance technology £ £ £ Charitable activities 485,099 12,280 34,642 6. AUDITORS' REMUNERATION Fees payable to the charity's auditors for the audit of the charity's financial statements Auditors' remuneration for non-audit work	2025 £ 4,063,920 617,142 4,681,062 2025 £ 454,359 Support costs (see note 5) £ 556,607 Governance costs £ 24,586 2025 £ 6,500 3,390	2024 £ 4,864,760 392,030 5,256,790 2024 £ 321,700 Totals £ 3,565,509 Totals £ 556,607 2024 £ 6,500 3,180

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 31 May 2024.

Trustees' expenses

During the year, one of the trustees' businesses received £27,600 (2024: £24,554) in expenses. These expenses were to cover administration costs incurred by the business to allow the trustee to carry out their duties abroad.

continued...

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World Care Foundation

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

8. STAFF COSTS

Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Employees No employees received emoluments in excess of £60,000. 9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 745,025 EXPENDITURE ON Raising funds 303,181 Charitable activities Charitable activities 434,249 Total 737,430 NET INCOME 7,595 Transfers between funds 1 Net movement in funds 7,596 RECONCILIATION OF FUNDS Total funds brought forward 19,459 TOTAL FUNDS CARRIED FORWARD 27,055

continued...

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World Care Foundation

Notes to the Financial Statements - continued for the Year Ended 31 May 2025

10. TANGIBLE FIXED ASSETS

Fixtures
Freehold
and
Computer
property
fittings
equipment
£
£
£
COST
At 1 June 2024
624,296
826
7,190
Additions
-
2,372
2,303
At 31 May 2025
624,296
3,198
9,493
DEPRECIATION
At 1 June 2024
25,177
159
2,168
Charge for year
12,486
610
1,989
At 31 May 2025
37,663
769
4,157
NET BOOK VALUE
At 31 May 2025
586,633
2,429
5,336
At 31 May 2024
599,119
667
5,022
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Other debtors
144,006
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Bank loans and overdrafts (see note 14)
122,052
Taxation and social security
4,843
Other creditors
700,717
827,612
13.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025
£
Bank loans (see note 14)
816
Other creditors
379,000
379,816

Totals
£
632,312
4,675
636,987
27,504
15,085
42,589
594,398
604,808
2024
£
110,712
2024
£
68,892
2,106
654,491
725,489
2024
£
10,616
400,000
410,616

continued...

Page 18

World Care Foundation

Notes to the Financial Statements - continued for the Year Ended 31 May 2025

14. LOANS

An analysis of the maturity of loans is given below:

Amounts falling due within one year on demand: Bank overdrafts Bank loans Other loans Amounts falling between one and two years: Bank loans - 1-2 years Other loans - 1-2 years Amounts falling due between two and five years: Bank loans - 2-5 years 15. SECURED DEBTS The following secured debts are included within creditors: Other loans	2025 £ 112,252 9,800 21,000 143,052 816 379,000 379,816 - 2025 £ 400,000	2024 £ 59,092 9,800 10,000 78,892 9,800 400,000 409,800 816 2024 £ 410,000

One of the charity's loan providers, Association of Scottish Muslims, has a standard security over the freehold property.

continued...

Page 19

World Care Foundation

Notes to the Financial Statements - continued for the Year Ended 31 May 2025

16. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
		Net	Transfers
		movement	between	At
	At 1.6.24	in funds	funds	31.5.25
	£	£	£	£
Unrestricted funds
001 - General fund	27,055	(5,502)	22,254	43,807
Restricted funds
033 - European Refugees	20	1	-	21
067- Pakistan - Hospital	28,309	-	(9,641)	18,668
099 - Syrian - Crisis Fund	67,423	96,305	(124,511)	39,217
105 - Syrian - Personal Care	702	(124,248)	124,511	965
106 - Syrian - Widow & Orphan General
Fund	658	3,586	-	4,244
107 - Syrian Orphans - Sponsorship Fund	31,313	(14,067)	-	17,246
103 - Syrian - Orphanage Fund	1,490	94,227	(93,000)	2,717
104 - Syrian - Orphans' General Fund	786	36,329	(17,118)	19,997
084 - Rohingya - Crisis	11,578	941	-	12,519
055 - Local projects (formerly UK
Projects)	5,054	(14,304)	9,250	-
077 - Pakistan Widows	-	158	-	158
123 - World Crisis	42,837	(100)	(8,610)	34,127
102 - Syrian - Medical Fund	-	(31,423)	32,741	1,318
085 - Rohingya - Orphan Sponsorship	5,289	-	-	5,289
130 - Zakat fund	3,235	312,201	(126,709)	188,727
091 - Salam School	34,866	1,280	-	36,146
101 - Syrian - General Aid	947	-	-	947
122 - Women Empowerment	1,866	(2,374)	508	-
007 - Amal Orphanage	35,197	(3,634)	-	31,563
032 - Enable Fund	5,018	57	-	5,075
064 - One Family Centre	913	(16,753)	15,840	-
080 - Poor Children	50	-	(50)	-
095 - Special Project	198	-	-	198
128 - Yemen Bakery	1,001	3,632	(4,633)	-
129 - Yemen - Crisis	118,147	(37,413)	(14,599)	66,135
065 - Our Children Orphanage	480	5,061	-	5,541
068 - Pakistan Children Development	-	(6,600)	6,600	-
072 - Pakistan Medical	2,294	702	-	2,996
052 - Lebanon Mosque	205	-	-	205
063 - Noor Centre	3,549	6,055	-	9,604
004 - Africa	-	15,744	(15,744)	-
024 - Dar Al Sakeena	41,308	(30,894)	14,191	24,605
026 - Dar El Firdaus	942	(52,457)	60,000	8,485
034 - Faryaal & Ibrars Orphanage
(formerly TEMP)	78	76	(154)	-
056 - Malawi	19,292	(60,513)	41,221	-
078 - Palestine	1,264,608	92,639	25,612	1,382,859
093 - Shazia Orphanage	16,542	240	(16,782)	-
119 - Water projects	21,295	2,075	-	23,370
088 - Roshan	-	(6,428)	5,574	(854)
037 - Fountain of Life	887	(17,040)	17,118	965
038 - General charity	477,460	424,773	(94,695)	807,538
124 - World Food Fund	-	11,140	(11,140)	-
127 - World Orphans Fund	5,399	19,108	(7,361)	17,146
016 - Charity sales	-	(6,487)	6,487	-
005 - Agosh Orphanage Faisalabad	2,721	10,031	-	12,752
012 - Barja	-	(674)	1,639	965
050 - Lebanon	-	27,817	(29,386)	(1,569)

continued...

Page 20

World Care Foundation

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

MOVEMENT IN FUNDS - continued
057 - Marj Barja Shelter	-	(3,739)	4,704	965
066 - Our Home	931	14,225	(14,191)	965
020 - Dar Al Hikma	-	178	(178)	-
062 - Mosques	1,931	5,988	-	7,919
109 - Threads of Care - Beirut	584	(30,633)	31,014	965
125 - World Medical Fund	4,956	4,785	(9,741)	-
131 - Zakat UK Fund	32,255	8,152	-	40,407
073 - Pakistan Orphanage General Funds	-	190	-	190
108 - Tal Barja Shelter	-	(6,713)	7,678	965
003 - Afghanistan Relief Fund	-	6,712	13,288	20,000
006 - Agosh Orphanage Gujranwala	2,691	(17,591)	16,936	2,036
018 - Dar Al Amaan	30,784	7,567	(38,351)	-
031 - Embrace Orphanage	47,145	(24,285)	-	22,860
035 - Fitrana	16,304	9,308	(25,612)	-
039 - House of Happiness	3,341	3,073	(6,414)	-
044 - Ihya Centre 1	673	14,096	-	14,769
049 - Karim Yemen Bakery	29,470	-	(29,470)	-
069 - Pakistan Floods	91,283	46	-	91,329
079 - Philippines Community Support
Project	892	250	-	1,142
086 - Rohingya - Shelter	2,150	-	-	2,150
117 - Vanity Femme Yemen Bakery	-	(19,231)	19,231	-
120 - Widows Fund	716	9,441	-	10,157
121 - Winter Appeal	-	8,703	-	8,703
126 - World Orphanage Fund	11,498	26,638	(33,840)	4,296
132 - ZulCare Orphanage	42,415	12,489	-	54,904
051 - Lebanon - Hope Residence	10	-	(10)	-
017 - Children of Eden	68,442	9,188	-	77,630
071 - Pakistan General	-	(8,610)	8,610	-
027 - Eden School	130,027	(38,595)	(14,628)	76,804
002 - Ab Dhuba Centre	31,225	(10,469)	-	20,756
009 - Bait Al Rahma	9,912	(4,372)	-	5,540
010 - Bangladesh Floods	-	(5,868)	5,868	-
019 - Dar Al Barakah	713	(16,777)	18,188	2,124
022 - Dar Al Mawaddah	279	3,718	-	3,997
025 - Dar Al Salam	916	1,903	(2,819)	-
042 - Iftar Fund	-	(58,312)	58,364	52
070 - Pakistan Food	993	270	-	1,263
081 - Qurbani	-	21,484	50	21,534
098 - Sweet Care Bakery Lebanon	-	10	(10)	-
100 - Syrian - Food Fund	-	(26,704)	27,669	965
116 - Ukraine	25	-	-	25
011 - Bank interest	1,831	-	-	1,831
015 - Cancer Fund	24,527	565	-	25,092
021 - Dar Al Irshad	18,041	(6,858)	-	11,183
028 - Edinburgh Food Bank	960	227	-	1,187
029 - Education Where Needed	2,357	1,036	(3,393)	-
036 - Food table Edinburgh	30	-	-	30
043 - Ihya Bakery	4,822	1,965	(6,787)	-
045 - Ihya Centre 2	413	(28,465)	30,116	2,064
046 - Ihya Projects	30,116	-	(30,116)	-
047 - Jarabulus Al-Amal Orphanage	969	(41,330)	40,361	-
048 - Karim Bakery Lebanon	-	(18,391)	29,480	11,089
053 - Libya Floods	12,493	-	-	12,493
059 - Masjid community centre	-	191	-	191
061 - Morocco Earthquake	-	49	-	49
067 - Pakistan Flood	27,124	6,550	9,641	43,315
074 - Pakistan Orphans	-	3,360	-	3,360

continued...

Page 21

World Care Foundation

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

16. MOVEMENT IN FUNDS - continued 083 - Ramadan food box 096 - State Street 110 - Threads of Care - Saida 114 - Turkey Syria Earthquake General Crisis 115 - Turkey Syria Earthquake Housing 118 - Vulnerable Families 133 - Daily Knead Bakery 133 - Gambia 200- Al Khalil College 201- Ali Project 202 - Bangladesh General 205 - Dar El Hanan 208 - Eyes Fund 209 - Gaza Orphans 210 - Gift of Sight 211 - Hifz Sponsorship 214 - Jordan Orphanage 215 - Jordan Refugee Fund 218 - Ramadan Appeal 222 - Sudan Crisis 223 - Sustainability 224 - Syrian Houses 226 - Umrah For Orphans 227- Wash Project TOTAL FUNDS	- 10,197 - 196,519 - - - - - - - - - - - - - - - - - - - - 3,146,917 3,173,972	(6,206) (2,573) (7,883) 340 (107,255) 5,463 (11,831) (10,078) (4,074) 5,000 35,048 (9,165) 3 154,350 1,704 32 39,000 6,335 1,294 (4,663) 312 2,052 22,304 3,004 666,696 661,194	6,206 (7,624) 8,848 (107,255) 107,255 - 12,796 10,078 4,074 - (1,676) 47,584 - - - - - - - 4,663 - - - - (22,254) -	- - 965 89,604 - 5,463 965 - - 5,000 33,372 38,419 3 154,350 1,704 32 39,000 6,335 1,294 - 312 2,052 22,304 3,004 3,791,359 3,835,166

continued...

Page 22

World Care Foundation

Notes to the Financial Statements - continued for the Year Ended 31 May 2025

16. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
001 - General fund	895,778	(901,280)	(5,502)
Restricted funds
033 - European Refugees	1	-	1
099 - Syrian - Crisis Fund	383,165	(286,860)	96,305
105 - Syrian - Personal Care	12,420	(136,668)	(124,248)
106 - Syrian - Widow & Orphan General
Fund	3,586	-	3,586
107 - Syrian Orphans - Sponsorship Fund	163,050	(177,117)	(14,067)
103 - Syrian - Orphanage Fund	104,250	(10,023)	94,227
104 - Syrian - Orphans' General Fund	37,841	(1,512)	36,329
084 - Rohingya - Crisis	941	-	941
055 - Local projects (formerly UK
Projects)	2,733	(17,037)	(14,304)
077 - Pakistan Widows	158	-	158
123 - World Crisis	250	(350)	(100)
102 - Syrian - Medical Fund	44	(31,467)	(31,423)
130 - Zakat fund	293,341	18,860	312,201
091 - Salam School	1,280	-	1,280
122 - Women Empowerment	971	(3,345)	(2,374)
007 - Amal Orphanage	15,278	(18,912)	(3,634)
032 - Enable Fund	57	-	57
064 - One Family Centre	1,200	(17,953)	(16,753)
128 - Yemen Bakery	3,632	-	3,632
129 - Yemen - Crisis	33,582	(70,995)	(37,413)
065 - Our Children Orphanage	72,886	(67,825)	5,061
068 - Pakistan Children Development	65	(6,665)	(6,600)
072 - Pakistan Medical	2,702	(2,000)	702
063 - Noor Centre	30,619	(24,564)	6,055
004 - Africa	15,744	-	15,744
024 - Dar Al Sakeena	4,534	(35,428)	(30,894)
026 - Dar El Firdaus	5,569	(58,026)	(52,457)
034 - Faryaal & Ibrars Orphanage
(formerly TEMP)	76	-	76
056 - Malawi	68,505	(129,018)	(60,513)
078 - Palestine	768,842	(676,203)	92,639
093 - Shazia Orphanage	240	-	240
119 - Water projects	24,811	(22,736)	2,075
088 - Roshan	1	(6,429)	(6,428)
037 - Fountain of Life	16,756	(33,796)	(17,040)
038 - General charity	425,500	(727)	424,773
124 - World Food Fund	11,140	-	11,140
127 - World Orphans Fund	19,108	-	19,108
016 - Charity sales	30,182	(36,669)	(6,487)
005 - Agosh Orphanage Faisalabad	38,088	(28,057)	10,031
012 - Barja	-	(674)	(674)
050 - Lebanon	31,819	(4,002)	27,817
057 - Marj Barja Shelter	-	(3,739)	(3,739)
066 - Our Home	15,000	(775)	14,225
020 - Dar Al Hikma	178	-	178
062 - Mosques	5,988	-	5,988

continued...

Page 23

World Care Foundation

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

MOVEMENT IN FUNDS - continued
109 - Threads of Care - Beirut	19,991	(50,624)	(30,633)
125 - World Medical Fund	4,785	-	4,785
131 - Zakat UK Fund	16,702	(8,550)	8,152
073 - Pakistan Orphanage General Funds	190	-	190
108 - Tal Barja Shelter	-	(6,713)	(6,713)
003 - Afghanistan Relief Fund	21,712	(15,000)	6,712
006 - Agosh Orphanage Gujranwala	11,500	(29,091)	(17,591)
018 - Dar Al Amaan	7,567	-	7,567
031 - Embrace Orphanage	8,501	(32,786)	(24,285)
035 - Fitrana	21,540	(12,232)	9,308
039 - House of Happiness	3,092	(19)	3,073
044 - Ihya Centre 1	41,418	(27,322)	14,096
069 - Pakistan Floods	112	(66)	46
079 - Philippines Community Support
Project	6,200	(5,950)	250
117 - Vanity Femme Yemen Bakery	-	(19,231)	(19,231)
120 - Widows Fund	9,441	-	9,441
121 - Winter Appeal	8,703	-	8,703
126 - World Orphanage Fund	26,638	-	26,638
132 - ZulCare Orphanage	31,777	(19,288)	12,489
017 - Children of Eden	39,559	(30,371)	9,188
071 - Pakistan General	128	(8,738)	(8,610)
027 - Eden School	32,238	(70,833)	(38,595)
002 - Ab Dhuba Centre	19,583	(30,052)	(10,469)
009 - Bait Al Rahma	22,226	(26,598)	(4,372)
010 - Bangladesh Floods	17,239	(23,107)	(5,868)
019 - Dar Al Barakah	11,509	(28,286)	(16,777)
022 - Dar Al Mawaddah	32,810	(29,092)	3,718
025 - Dar Al Salam	1,922	(19)	1,903
042 - Iftar Fund	35,122	(93,434)	(58,312)
070 - Pakistan Food	270	-	270
081 - Qurbani	100,254	(78,770)	21,484
098 - Sweet Care Bakery Lebanon	10	-	10
100 - Syrian - Food Fund	-	(26,704)	(26,704)
015 - Cancer Fund	565	-	565
021 - Dar Al Irshad	23,446	(30,304)	(6,858)
028 - Edinburgh Food Bank	227	-	227
029 - Education Where Needed	1,036	-	1,036
043 - Ihya Bakery	1,965	-	1,965
045 - Ihya Centre 2	2	(28,467)	(28,465)
047 - Jarabulus Al-Amal Orphanage	995	(42,325)	(41,330)
048 - Karim Bakery Lebanon	5,014	(23,405)	(18,391)
059 - Masjid community centre	191	-	191
061 - Morocco Earthquake	49	-	49
067 - Pakistan Flood	6,550	-	6,550
074 - Pakistan Orphans	3,360	-	3,360
083 - Ramadan food box	12,747	(18,953)	(6,206)
096 - State Street	167	(2,740)	(2,573)
110 - Threads of Care - Saida	-	(7,883)	(7,883)
114 - Turkey Syria Earthquake General
Crisis	340	-	340
115 - Turkey Syria Earthquake Housing	21,837	(129,092)	(107,255)
118 - Vulnerable Families	5,463	-	5,463
133 - Daily Knead Bakery	-	(11,831)	(11,831)
133 - Gambia	4,720	(14,798)	(10,078)
200- Al Khalil College	57,470	(61,544)	(4,074)
201- Ali Project	5,000	-	5,000
202 - Bangladesh General	35,048	-	35,048

continued...

Page 24

World Care Foundation

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

16. MOVEMENT IN FUNDS - continued 205 - Dar El Hanan 208 - Eyes Fund 209 - Gaza Orphans 210 - Gift of Sight 211 - Hifz Sponsorship 214 - Jordan Orphanage 215 - Jordan Refugee Fund 218 - Ramadan Appeal 222 - Sudan Crisis 223 - Sustainability 224 - Syrian Houses 226 - Umrah For Orphans 227- Wash Project TOTAL FUNDS	2,827 3 154,350 1,704 32 39,000 173,001 1,294 337 312 2,052 22,304 3,004 3,785,284 4,681,062	(11,992) - - - - - (166,666) - (5,000) - - - - (3,118,588) (4,019,868)	(9,165) 3 154,350 1,704 32 39,000 6,335 1,294 (4,663) 312 2,052 22,304 3,004 666,696 661,194

continued...

Page 25

World Care Foundation

Notes to the Financial Statements - continued for the Year Ended 31 May 2025

16. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

		Net	Transfers
		movement	between	At
	At 1.6.23	in funds	funds	31.5.24
	£	£	£	£
Unrestricted funds
001 - General fund	19,459	7,595	1	27,055
Restricted funds
033 - European Refugees	-	20	-	20
067- Pakistan - Hospital	18,668	-	9,641	28,309
099 - Syrian - Crisis Fund	54	52,467	14,902	67,423
105 - Syrian - Personal Care	2,422	(97,286)	95,566	702
106 - Syrian - Widow & Orphan General
Fund	1,351	54,307	(55,000)	658
107 - Syrian Orphans - Sponsorship Fund	30,775	538	-	31,313
103 - Syrian - Orphanage Fund	7,151	32,339	(38,000)	1,490
104 - Syrian - Orphans' General Fund	38,877	14,909	(53,000)	786
084 - Rohingya - Crisis	4,690	6,888	-	11,578
055 - Local projects (formerly UK
Projects)	10,958	(5,904)	-	5,054
077 - Pakistan Widows	-	(260)	260	-
123 - World Crisis	255	2,033	40,549	42,837
102 - Syrian - Medical Fund	-	(8,498)	8,498	-
085 - Rohingya - Orphan Sponsorship	5,289	-	-	5,289
130 - Zakat fund	131,383	134,583	(262,731)	3,235
076 - Pakistan Water Dam	1	-	(1)	-
091 - Salam School	32,842	2,024	-	34,866
101 - Syrian - General Aid	-	947	-	947
122 - Women Empowerment	-	1,866	-	1,866
007 - Amal Orphanage	29,166	6,031	-	35,197
032 - Enable Fund	4,129	889	-	5,018
064 - One Family Centre	28	(15,115)	16,000	913
080 - Poor Children	-	50	-	50
095 - Special Project	198	-	-	198
128 - Yemen Bakery	-	1,001	-	1,001
129 - Yemen - Crisis	98,468	19,679	-	118,147
065 - Our Children Orphanage	302	(67,322)	67,500	480
068 - Pakistan Children Development	(22)	(1,033)	1,055	-
072 - Pakistan Medical	508	1,786	-	2,294
052 - Lebanon Mosque	205	-	-	205
063 - Noor Centre	9,124	(5,575)	-	3,549
004 - Africa	-	10,333	(10,333)	-
024 - Dar Al Sakeena	31,863	9,445	-	41,308
026 - Dar El Firdaus	1,481	(18,539)	18,000	942
034 - Faryaal & Ibrars Orphanage
(formerly TEMP)	-	78	-	78
056 - Malawi	2,843	(24,283)	40,732	19,292
078 - Palestine	44,595	1,220,013	-	1,264,608
093 - Shazia Orphanage	9,591	6,951	-	16,542
119 - Water projects	28,347	(7,051)	(1)	21,295
088 - Roshan	609	(6,117)	5,508	-
037 - Fountain of Life	14	(26,127)	27,000	887
038 - General charity	220,646	440,906	(184,092)	477,460
124 - World Food Fund	(869)	(6,008)	6,877	-
127 - World Orphans Fund	59,749	34,140	(88,490)	5,399

continued...

Page 26

World Care Foundation

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

MOVEMENT IN FUNDS - continued
016 - Charity sales	2,298	2,712	(5,010)	-
005 - Agosh Orphanage Faisalabad	1,202	(26,578)	28,097	2,721
012 - Barja	125	(38,192)	38,067	-
050 - Lebanon	816	6,041	(6,857)	-
057 - Marj Barja Shelter	7,781	(35,244)	27,463	-
066 - Our Home	30	(53,099)	54,000	931
020 - Dar Al Hikma	2,815	359	(3,174)	-
062 - Mosques	845	1,086	-	1,931
109 - Threads of Care - Beirut	2,058	(80,474)	79,000	584
125 - World Medical Fund	1,343	12,111	(8,498)	4,956
131 - Zakat UK Fund	19,340	12,915	-	32,255
073 - Pakistan Orphanage General Funds	416	7,488	(7,904)	-
108 - Tal Barja Shelter	1,046	(8,875)	7,829	-
003 - Afghanistan Relief Fund	-	(15,303)	15,303	-
006 - Agosh Orphanage Gujranwala	1,185	1,506	-	2,691
018 - Dar Al Amaan	22,632	8,152	-	30,784
031 - Embrace Orphanage	48,513	(1,368)	-	47,145
035 - Fitrana	4,311	11,993	-	16,304
039 - House of Happiness	16,977	(13,636)	-	3,341
044 - Ihya Centre 1	6,333	(15,660)	10,000	673
049 - Karim Yemen Bakery	34,256	10,033	(14,819)	29,470
069 - Pakistan Floods	229,789	3,102	(141,608)	91,283
079 - Philippines Community Support
Project	192	700	-	892
086 - Rohingya - Shelter	2,150	-	-	2,150
117 - Vanity Femme Yemen Bakery	26,245	(37,136)	10,891	-
120 - Widows Fund	-	716	-	716
121 - Winter Appeal	-	9,638	(9,638)	-
126 - World Orphanage Fund	30,819	25,679	(45,000)	11,498
132 - ZulCare Orphanage	9,809	32,606	-	42,415
051 - Lebanon - Hope Residence	10	-	-	10
017 - Children of Eden	21,056	47,386	-	68,442
071 - Pakistan General	7,271	(14,177)	6,906	-
027 - Eden School	177,809	(47,782)	-	130,027
002 - Ab Dhuba Centre	44,347	(13,122)	-	31,225
009 - Bait Al Rahma	24,738	(14,826)	-	9,912
019 - Dar Al Barakah	27,512	(64,799)	38,000	713
022 - Dar Al Mawaddah	767	(488)	-	279
025 - Dar Al Salam	1,278	(20,455)	20,093	916
042 - Iftar Fund	14,205	(54,266)	40,061	-
058 - Marj Bekka Shelter	1,334	(23,019)	21,685	-
070 - Pakistan Food	664	329	-	993
075 - Pakistan Tents	-	1	(1)	-
081 - Qurbani	11,938	2,964	(14,902)	-
092 - Seif's Orphanage	6,130	2,790	(8,920)	-
098 - Sweet Care Bakery Lebanon	-	(2,210)	2,210	-
100 - Syrian - Food Fund	-	(7,063)	7,063	-
116 - Ukraine	25	-	-	25
011 - Bank interest	101	1,730	-	1,831
015 - Cancer Fund	25,848	(1,321)	-	24,527
021 - Dar Al Irshad	-	18,041	-	18,041
028 - Edinburgh Food Bank	621	339	-	960
029 - Education Where Needed	-	2,357	-	2,357
036 - Food table Edinburgh	10	20	-	30
043 - Ihya Bakery	14,000	5,200	(14,378)	4,822
045 - Ihya Centre 2	16,551	(26,138)	10,000	413
046 - Ihya Projects	21,741	30,586	(22,211)	30,116
047 - Jarabulus Al-Amal Orphanage	3,195	(43,226)	41,000	969

continued...

Page 27

World Care Foundation

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

16. MOVEMENT IN FUNDS - continued

048 - Karim Bakery Lebanon 053 - Libya Floods 061 - Morocco Earthquake 067 - Pakistan Flood 074 - Pakistan Orphans 083 - Ramadan food box 096 - State Street 110 - Threads of Care - Saida 114 - Turkey Syria Earthquake General Crisis 115 - Turkey Syria Earthquake Housing 118 - Vulnerable Families 133 - Daily Knead Bakery 133 - Gambia TOTAL FUNDS	- - - 55,433 315 2,881 18,277 - 392,269 147,104 - - - 2,336,447 2,355,906	(14,819) 12,493 (6,652) (160,276) 4,878 426 (8,080) (68,890) (4,462) (297,843) 4,566 (14,378) (1,720) 810,471 818,066	14,819 - 6,652 131,967 (5,193) (3,307) - 68,890 (191,288) 150,739 (4,566) 14,378 1,720 (1) -	- 12,493 - 27,124 - - 10,197 - 196,519 - - - - 3,146,917 3,173,972

continued...

Page 28

World Care Foundation

Notes to the Financial Statements - continued for the Year Ended 31 May 2025

16. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
001 - General fund	745,025	(737,430)	7,595
Restricted funds
033 - European Refugees	20	-	20
099 - Syrian - Crisis Fund	557,218	(504,751)	52,467
105 - Syrian - Personal Care	13,783	(111,069)	(97,286)
106 - Syrian - Widow & Orphan General
Fund	54,307	-	54,307
107 - Syrian Orphans - Sponsorship Fund	112,276	(111,738)	538
103 - Syrian - Orphanage Fund	103,292	(70,953)	32,339
104 - Syrian - Orphans' General Fund	14,909	-	14,909
084 - Rohingya - Crisis	7,383	(495)	6,888
055 - Local projects (formerly UK
Projects)	1,155	(7,059)	(5,904)
077 - Pakistan Widows	40	(300)	(260)
123 - World Crisis	2,033	-	2,033
102 - Syrian - Medical Fund	65	(8,563)	(8,498)
130 - Zakat fund	135,969	(1,386)	134,583
091 - Salam School	2,024	-	2,024
101 - Syrian - General Aid	947	-	947
122 - Women Empowerment	5,211	(3,345)	1,866
007 - Amal Orphanage	34,979	(28,948)	6,031
032 - Enable Fund	889	-	889
064 - One Family Centre	1,467	(16,582)	(15,115)
080 - Poor Children	50	-	50
128 - Yemen Bakery	1,001	-	1,001
129 - Yemen - Crisis	55,696	(36,017)	19,679
065 - Our Children Orphanage	47,277	(114,599)	(67,322)
068 - Pakistan Children Development	297	(1,330)	(1,033)
072 - Pakistan Medical	1,786	-	1,786
063 - Noor Centre	24,740	(30,315)	(5,575)
004 - Africa	10,333	-	10,333
024 - Dar Al Sakeena	29,540	(20,095)	9,445
026 - Dar El Firdaus	7,383	(25,922)	(18,539)
034 - Faryaal & Ibrars Orphanage
(formerly TEMP)	78	-	78
056 - Malawi	135,786	(160,069)	(24,283)
078 - Palestine	1,801,898	(581,885)	1,220,013
093 - Shazia Orphanage	6,951	-	6,951
119 - Water projects	25,148	(32,199)	(7,051)
088 - Roshan	67	(6,184)	(6,117)
037 - Fountain of Life	18,969	(45,096)	(26,127)
038 - General charity	449,675	(8,769)	440,906
124 - World Food Fund	9,679	(15,687)	(6,008)
127 - World Orphans Fund	35,440	(1,300)	34,140
016 - Charity sales	21,231	(18,519)	2,712
005 - Agosh Orphanage Faisalabad	33,122	(59,700)	(26,578)
012 - Barja	-	(38,192)	(38,192)
050 - Lebanon	6,041	-	6,041
057 - Marj Barja Shelter	-	(35,244)	(35,244)
066 - Our Home	-	(53,099)	(53,099)

continued...

Page 29

World Care Foundation

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

MOVEMENT IN FUNDS - continued
020 - Dar Al Hikma	360	(1)	359
062 - Mosques	1,086	-	1,086
109 - Threads of Care - Beirut	1,329	(81,803)	(80,474)
125 - World Medical Fund	12,111	-	12,111
131 - Zakat UK Fund	13,865	(950)	12,915
073 - Pakistan Orphanage General Funds	7,488	-	7,488
108 - Tal Barja Shelter	-	(8,875)	(8,875)
003 - Afghanistan Relief Fund	5,197	(20,500)	(15,303)
006 - Agosh Orphanage Gujranwala	1,506	-	1,506
018 - Dar Al Amaan	8,152	-	8,152
031 - Embrace Orphanage	32,947	(34,315)	(1,368)
035 - Fitrana	11,993	-	11,993
039 - House of Happiness	7,522	(21,158)	(13,636)
044 - Ihya Centre 1	13,027	(28,687)	(15,660)
049 - Karim Yemen Bakery	10,033	-	10,033
069 - Pakistan Floods	3,232	(130)	3,102
079 - Philippines Community Support
Project	11,100	(10,400)	700
117 - Vanity Femme Yemen Bakery	3,347	(40,483)	(37,136)
120 - Widows Fund	1,486	(770)	716
121 - Winter Appeal	9,638	-	9,638
126 - World Orphanage Fund	25,679	-	25,679
132 - ZulCare Orphanage	57,704	(25,098)	32,606
017 - Children of Eden	66,861	(19,475)	47,386
071 - Pakistan General	6,602	(20,779)	(14,177)
027 - Eden School	15,111	(62,893)	(47,782)
002 - Ab Dhuba Centre	16,994	(30,116)	(13,122)
009 - Bait Al Rahma	14,000	(28,826)	(14,826)
019 - Dar Al Barakah	1,750	(66,549)	(64,799)
022 - Dar Al Mawaddah	31,395	(31,883)	(488)
025 - Dar Al Salam	1,398	(21,853)	(20,455)
042 - Iftar Fund	2,862	(57,128)	(54,266)
058 - Marj Bekka Shelter	-	(23,019)	(23,019)
070 - Pakistan Food	329	-	329
075 - Pakistan Tents	1	-	1
081 - Qurbani	12,737	(9,773)	2,964
092 - Seif's Orphanage	2,790	-	2,790
098 - Sweet Care Bakery Lebanon	-	(2,210)	(2,210)
100 - Syrian - Food Fund	-	(7,063)	(7,063)
011 - Bank interest	1,730	-	1,730
015 - Cancer Fund	1,646	(2,967)	(1,321)
021 - Dar Al Irshad	62,838	(44,797)	18,041
028 - Edinburgh Food Bank	686	(347)	339
029 - Education Where Needed	2,357	-	2,357
036 - Food table Edinburgh	20	-	20
043 - Ihya Bakery	5,200	-	5,200
045 - Ihya Centre 2	5,604	(31,742)	(26,138)
046 - Ihya Projects	30,586	-	30,586
047 - Jarabulus Al-Amal Orphanage	1,135	(44,361)	(43,226)
048 - Karim Bakery Lebanon	5,551	(20,370)	(14,819)
053 - Libya Floods	67,493	(55,000)	12,493
061 - Morocco Earthquake	71,551	(78,203)	(6,652)
067 - Pakistan Flood	12,294	(172,570)	(160,276)
074 - Pakistan Orphans	4,878	-	4,878
083 - Ramadan food box	426	-	426
096 - State Street	-	(8,080)	(8,080)
110 - Threads of Care - Saida	86	(68,976)	(68,890)

continued...

Page 30

World Care Foundation

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

16. MOVEMENT IN FUNDS - continued 114 - Turkey Syria Earthquake General Crisis 115 - Turkey Syria Earthquake Housing 118 - Vulnerable Families 133 - Daily Knead Bakery 133 - Gambia TOTAL FUNDS	25,345 22,520 4,566 - 3,466 4,511,765 5,256,790	(29,807) (320,363) - (14,378) (5,186) (3,701,294) (4,438,724)	(4,462) (297,843) 4,566 (14,378) (1,720) 810,471 818,066

Name of fund Description, nature and purpose of fund

Unrestricted funds General funds Restricted funds All project funds

Reserves for the day to day running of the charity.

All funds classed as restricted relate to various projects that the charity is involved in. All funds are spent on these projects, either as one off projects or long term projects.

17. RELATED PARTY DISCLOSURES

Included in closing debtors is a balance of £10,082 (2024: £6,921) due from A. Umar, a trustee. This balance has been repaid after the year end and relates to expenditure for the various overseas projects.

Included in closing creditors is a balance of £15,000 due to A. Umar, a trustee. This is an interest free loan with no repayment terms.

During the year, donations of £7,048 were received from the trustees.

Page 31

World Care Foundation

Detailed Statement of Financial Activities for the Year Ended 31 May 2025

INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Total incoming resources EXPENDITURE Raising donations and legacies Fund raising events costs Charitable activities Foreign exchange gains/losses World relief projects Syrian projects Rohingya projects Local projects Pakistan projects General projects Yemen projects Support costs Management Wages Social security Pensions Rent, rates and water Insurance Light and heat Telephone Repairs and maintenance Sundries Travel Subcontractors Freehold property Fixtures and fittings Computer equipment Bank loan interest Other loans - management charges Finance Bank charges	2025 £ 4,063,920 617,142 4,681,062 4,681,062 454,359 (29,609) 609,048 1,520,388 12,000 18,125 104,437 770,346 4,167 3,008,902 237,805 7,512 5,521 41,530 1,489 11,120 3,269 1,525 12,745 43,972 59,876 12,486 610 1,989 483 43,167 485,099 12,280	2024 £ 4,864,760 392,030 5,256,790 5,256,790 321,700 - 801,432 1,911,104 6,286 7,059 246,793 612,428 36,017 3,621,119 166,958 6,828 4,492 30,374 4,895 6,529 2,172 3,644 12,445 84,467 91,085 12,486 159 1,223 646 25,833 454,236 6,729

This page does not form part of the statutory financial statements

Page 32

World Care Foundation

Detailed Statement of Financial Activities

for the Year Ended 31 May 2025

Finance Information technology IT expenses Governance costs Auditors' remuneration Auditors' remuneration for non-audit work Legal and professional fees Total resources expended Net income	2025 £ 34,642 6,500 3,390 14,696 24,586 4,019,868 661,194	2024 £ 14,789 6,500 3,180 10,471 20,151 4,438,724 818,066

This page does not form part of the statutory financial statements

Page 33