**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:
1. Fundraising initiatives such as charity dinners, sporting events, media campaigns, and community events;
2. Recruitment, training, and engagement of volunteers;
3. Establishing partnerships with other charities to share resources and expertise;
4. Developing local partnerships with community organisations;
5. 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.
Page 3
**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
Page 5
**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.
Page 7
**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.
Page 8
**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
Page 10
**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
Page 13
**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...
Page 14
**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...
Page 15
**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...
Page 16
**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...
Page 17
**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**
|**16.**|**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**
|**16.**|**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**
|**16.**|**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**
|**16.**|**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