2026-04-30-accounts - ELAF for Relief and Development

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APPENDIX 1

	Trustees’ Annual Report for theperiod	Trustees’ Annual Report for theperiod	Trustees’ Annual Report for theperiod	Trustees’ Annual Report for theperiod	Trustees’ Annual Report for theperiod	Trustees’ Annual Report for theperiod	Trustees’ Annual Report for theperiod
	Period start date				Period end date
	Day	Month	Year		Day	Month	Year
From				To

Office of the Scottish Charity Regulator

Reference and administration details

Charity name ELAF for Relief and Development Other names charity is known by Registered charity number SC 054170 Charity’s principal address 3 ST Aidens Terrace Edinburgh

Postcode: EH16 4ZN

Names of the charity trustees on date of approval of Trustees’ Annual Report

----- Start of picture text -----
Dates acted if Name of person
Trustee name Office (if any) (or body) entitled to
not for whole year
appoint trustee (if any)
Imad Adamestam
----- End of picture text -----

	Imad Adamestam
2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
	Nour Alhuda Alebid
	Mwfak Alzoubi

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name	Name	Dates acted if not for whole year




Structure, governance and management
Type of governing document Trustee recruitment and appointment
	•Charity name: ELAF for Relief and Development •Registered charity number: SC054170 •Legal structure: Scottish Charitable Incorporated Organisation (SCIO) •Registration date: 23 April 2025
	Charity trustees are recruited and appointed in accordance with the SCIO constitution. Prospective trustees are considered on the basis of their commitment to the charity's purposes, relevant skills and experience, and their ability to fulfil the legal duties of a charity trustee. Appointments are agreed by the existing trustees and recorded in the charity's
Objectives and activities

Charitable purposes Summary of the main activities in relation to these objects
	The prevention or relief of poverty and the advancement of education.
	The charity was registered on 23 April 2025. During this first reporting period, no charitable programmes, fundraising activities or services were delivered. The trustees focused on establishing the charity's governance and administrative arrangements and considering how its charitable purposes may be advanced in future periods

APPENDIX 1

Achievements and performance	Achievements and performance	Achievements and performance
Summary of the main achievements of the charity during the financial period This was the charity's first reporting period following registration. No operational or charitable activities were undertaken, and no income was received or expenditure incurred. The trustees therefore report no programme achievements for the period. The trustees remain committed to the charity's purposes and intend to review the organisation's future plans, capacity and appropriate activities before commencing any charitable work.
	This was the charity's first reporting period following registration. No operational or charitable activities were undertaken, and no income was received or expenditure incurred. The trustees therefore report no programme achievements for the period. The trustees remain committed to the charity's purposes and intend to review the organisation's future plans, capacity and appropriate activities before commencing any charitable work.

Financial review
Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)
	The trustees aim to maintain unrestricted reserves at a level appropriate to the charity's planned activities and foreseeable commitments. As the charity had no income, expenditure or activity during the period, it held no reserves at the year end.
	There was no deficit during the period.
	No donated facilities or services were received during the period.

APPENDIX 1 Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees Signature(s) OSCR will accept digital or typed signatures Full name(s) Imad Adamestam Position (e.g. Chair) Trustee Date 27/07/2026

Enter SC No. below

Enter charity name below

SC

		Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts
	For the period	Day	Period sta	rt dat	e	to		Period	end dat	e
			Month		Year		Day	Mon	th	Year
	from

Section A Statement of receipts and payments
A1 Receipts	Unrestricted funds to nearest £	Restricted funds to nearest £		Expendable endowment funds to nearest £			Perma endow fund to near	nent ment s est £	To curr to	tal funds ent period nearest £	Total funds last period to nearest £
Donations										0-
Legacies										0-
Grants										0-
Receipts from fundraisingactivities										0-
Gross tradingreceipts										0-
Income from investments other than land and buildings									0

Rents from land & buildings										0-
Gross receipts from other charitable activities
										0-
										0-
*A1 Sub total*	0-	0		0				0		0-	0-
A2 Receipts from asset & investment sales				0
Proceeds from sale of fixed assets										0
Proceeds from sale of investments										0
*A2 Sub total*	0	0		0			0			0	0
*Total receipt* A3 Payments

Expenses for fundraising activities										0
Gross trading payments										0
Investment management costs										0
Payments relating directly to charitable activities
										0
Grants and donations										0
Governance costs:										0
Audit / independent examination										0
Preparation of annual accounts										0
Legal costs										0
Other										0
										0
*A3 Sub total*	0	0		0				0		0	0
A4 Payments relating to asset and investment movements
Purchases of fixed assets										0
Purchase of investments										0
*A4 Sub total*	0	0		0				0		0	0
*Total payment* *Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*

APPENDIX 2

Section B Statement of balances

Details	Unrestricted funds to nearest£	Restricted funds to nearest£	Expendable endowment funds to nearest£	Permanent endowment funds to nearest£	Total current period to nearest£	Total last period to nearest£
Cash and bank balances at start of year					-

Surplus / (deficit) shown on receipts and payments account					-

					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	-	-	-	-	-	-
	-	-	-	-		-
					-
			Fund to which	asset belongs	Market valuation to nearest £	Last year to nearest £




		Fund to which
Details			asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £









Details			Total Fund to which	-	-	-
				liability relates	Amount due to nearest £	Last year to nearest £





Details			Fund to which	Total liability relates	-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature*			Print Name	Total	-	-
						Date of approval

Please note - OSCR will accept digital or typed signatures

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances

December 2007

APPENDIX 2

- SC

Section C Notes to the Accounts	Section C Notes to the Accounts	Section C Notes to the Accounts
C1 Nature and purpose of funds(may be stated on analysis of funds worksheets) C2 Grants C3a Trustee remuneration C3b Trustee remuneration - details C4a Trustee expenses C4b Trustee expenses - details C5 Transactions with trustees and connected persons C6 Other information	Type of activity or project supported		Individual / institution	Number of grants £ made





				Total	-

	If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)
	Authority under which paid				£






	If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)
		Nature of transaction		Number of trustees	£





	Nature of relationship			Transaction amount (£)	Balance outstanding at period end (£)

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes

December 2007

APPENDIX 2

Additional analysis (1)

Analysis of receipts and payments

1Donations	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
					-
					-
					-
					-
2Grants Total	-	-	-	-	-	-
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
					-
					-
					-
					-
Total	-	-			-	-
	-	-			-	-

3 Gross receipts from other charitable activities

3Gross receipts from other charitable activities
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
					-
					-
					-
					-
					-
					-
					-
					-
Total 4Payments relating directly to charitable activiti	-	-	-	-	-	-
	- es Unrestricted funds to nearest £	- Restricted funds to nearest £	- Expendable endowment funds to nearest £	- Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
					-
					-
					-
					-
					-
					-
					-
					-
					-
					-
					-
Total	-	-	-	-	-	-
	-	-	-	-	-	-

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1)

December 2007

APPENDIX 2

Additional analysis (2)

Additional analysis (2)
5Breakdown of unrestricted funds Receipts	Unrestricted fund 1 - enter name of fund below	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations					-
Legacies					-
Grants					-
Receipts from fundraising activities					-
Gross trading receipts					-
buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	-	-	-	-	-	-
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-

	-	-	-	-	-	-
					-
Expenses for fundraisingactivities					-
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	-	-	-	-	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	-	-	-	-	-	-
					-
	-	-	-	-	-	-

					-

	-	-	-	-	-	-
					-
Nature and purpose of funds

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2)

December 2007

APPENDIX 2

Additional analysis (3)

6Breakdown of restricted funds Receipts	Restricted fund 1 - enter name of fund below	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds	Total restricted funds last period
Donations					-
Legacies					-
Grants					-
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	-	-	-	-	-	-
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	-	-	-	-	-	-
					-
Expenses for fundraising activities					-
Gross trading payments					-
Investment management costs					-
Payments relating directly to charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	-	-	-	-	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	-	-	-	-	-	-
					-
	-	-	-	-	-	-

					-

	-	-	-	-	-	-
					-
Nature and purpose of funds

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3)

December 2007

APPENDIX 3

Independent examiner’s report on the accounts V2 Report to the Charity name trustees/members of Registered charity SC number On the accounts of the Period start date Period end date charity for the period Day Month Year Day Month Year to Set out on pages (remember to include the page numbers of additional sheets) Respective The charity’s trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner’s statement Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts. Independent examiner’s In the course of my examination, no matter has come to my attention [other than that statement disclosed on the attached page] 1. which gives me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: Date: Name: Relevant professional qualification(s) or body (if any): Address:*

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

**OSCR will accept digital or typed signatures.

APPENDIX 3 Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose