## **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|||| |---|---|---|---|---| |
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**20**||||| ||Nour Alhuda Alebid|||| ||Mwfak Alzoubi|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| **1** **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|| **2** ## **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.| **3** ## **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 **4** 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 **SC** ## **Section B Statement of balances** |**Categories**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B4 Liabilities**
**B5 Contingent liabilities**
**Signed by one or two trustees**
**on behalf of all the trustees**|**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 2 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 3 December 2007 APPENDIX 2 **SC** ## **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 **SC** ## **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 **SC** ## **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**