Orphans in Need - Charities report

REGISTERED COMPANY NUMBER: 07797095 (England and Wales)

REGISTERED CHARITY NUMBER: 1144812

Strategic Report, Report of the Trustees and

Financial Statements

for the Year Ended 31st January 2025

for

Orphans in Need

Page

Strategic Report

1

Report of the Trustees

2

to

5

Report of the Independent Auditors

6

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

25

The trustees present their strategic report for the year ended 31st January 2025.

REVIEW OF BUSINESS

Key Performance Indicators

2025

2024

2023

£

Donations Received

10,758,332

12,284,487

11,398,229

Donation Growth/Decline

(12.2%)

7.8%

(5.1%)

Net Income/(Expenditure)

(936,753)

1,260,746

3,415,501

Net Income/(Expenditure as % of Donations received

(8.7%)

10.3%

29.9%

The charity continued its charitable activities during the year.

Total income increased from £22.2m in the previous year to £23.1m.

However net income decreased from £1.26m to net expenditure of £936K and net assets decreased from £13.5m to £12.6m.

The trustees within the year focused on sending grants to institutions from the funds previously donated in prior years which had accumulated in the bank, this then as a result concluded in a net expenditure position for the year.

PRINCIPAL RISKS AND UNCERTAINTIES

Credit Risk

The charity does not rely on credit loans and maintains sufficient cash reserves to mitigate associated risks.

Liquidity Risk

With a cash reserve of £11 million, the charity remains in a stable financial position.

Foreign Exchange Risk

The charity maintains strong relationships with financial service providers to manage foreign exchange risks effectively.

Interest Rates and Cash Flow Risk

The charity maintains a favorable cash balance and considers these risks to be minimal.

Orphans in Need employs a rigorous Assurance Framework, which includes internal audits and the use of external experts to ensure robust governance, risk management, and internal controls. The Senior Leadership Team (SLT) and the Board of Trustees closely monitor organisational risks, ensuring proactive management to protect the interests of beneficiaries and supporters.

Approved by order of the board of trustees on 8th October 2025 and signed on its behalf by:

A Musa - Trustee

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st January 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, aims and public benefit

Orphans in Need is an international humanitarian charity working exclusively for public benefit. Its key objectives include:

- The relief of poverty and sickness among vulnerable populations affected by conflict, displacement, or natural disasters, through the provision of food, shelter, healthcare, clothing, and access to clean water.

- The advancement of education by supporting schools, orphanages, vocational training centres, and the distribution of essential educational materials and resources.

The trustees confirm that they have adhered to the Charity Commission's guidance on public benefit throughout the year.

Orphans in Need partners with credible and trusted organisations worldwide to deliver its charitable aims. Grants are awarded following stringent due diligence to ensure alignment with our mission, impact goals, and governance expectations.

Grantmaking

Orphans in Need continually seeks out and collaborates with organisations that can effectively further its mission. Grants are awarded to these organisations when they are found to be aligned with Orphans in Need's policies and overarching goals.

Achievements and performance

- Over 13,000 orphaned children were supported across 14 countries through our one-to-one sponsorship programme. This included provision of education, nutrition, healthcare, and clothing.

- The Global Orphan Care initiative enabled support beyond sponsorship, including medical aid, housing assistance, and emergency response in crisis zones.

- Widowed families continued to receive monthly food parcels and essential relief support to sustain basic living conditions.

- Progress was made on our long-term educational plans, including preparation for building schools in high-need regions.

- Medical supplies and pharmaceuticals were distributed in conflict-affected and impoverished areas.

Orphan homes and shelters supported by the charity are monitored to ensure children receive education, nutrition, psychosocial support, and medical care.

FINANCIAL REVIEW

Reserves policy

The trustees regularly assess the charity's risks and actively monitor its reserves. Given that the charity's work progresses only when funds are available and that there are no significant ongoing commitments, the trustees have established a minimal reserve of £100,000 for contingencies. As of the year-end, the charity holds more than this amount due to funds raised for projects that are yet to be initiated.

Going concern

There are no material uncertainties relating to events or conditions that cast significant doubt on the Charity's ability to continue as a going concern.

The charity experienced a strong year of fundraising and resource mobilisation, enabling the continuation and expansion of its programmes. Income was derived from a range of sources including individual donations, gift aid, and donated goods and services. The trustees are satisfied that resources have been used effectively to deliver charitable activities while maintaining a prudent level of reserves to safeguard the charity's financial stability.

Unrestricted reserves remain healthy and provide the organisation with flexibility to respond to emerging needs and future project commitments. The charity continues to operate without reliance on credit and maintains sufficient liquid assets to meet short-term obligations.

FUTURE PLANS

Despite the increasing pressures of inflation and global humanitarian demand, Orphans in Need is committed to:

- Expanding the orphan sponsorship model to reach more children in need.

- Continuing investment in education, including construction of schools in underserved communities.

- Enhancing our healthcare and emergency relief capabilities.

- Strengthening donor engagement and transparency through improved digital and operational systems.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Orphans in Need is incorporated as a company limited by guarantee and is registered as a charity number 1144812.

The trustees, who are also the directors of the company, are responsible for the overall management and control of the company working with other persons on an entirely voluntary basis.

Recruitment and appointment of new trustees

Orphans in Need is a UK-registered charitable company limited by guarantee. The charity is governed by a Board of Trustees who are responsible for strategic direction, financial oversight, and regulatory compliance.

Trustees are appointed in accordance with the charity's constitution and receive an induction which includes an overview of their legal duties and responsibilities. Regular trustee meetings are held throughout the year to review performance, assess risk, and approve key decisions.

Day-to-day operations are delegated to a Senior Leadership Team, which ensures delivery of charitable programmes and compliance with policies, procedures, and statutory obligations.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07797095 (England and Wales)

Registered Charity number

1144812

Registered office

Windsor House

10 Manchester Road

Bradford

West Yorkshire

BD5 0QH

Trustees

A Musa Director

I Vania Teacher

A Mohammad Director

Mrs L M Bansal Director

Auditors

Sadofskys

Statutory Auditors

Princes House

Wright Street

Hull

East Yorkshire

HU2 8HX

Bankers

National Westminster Bank plc

Corporate Services Team

PO Box 111

1 Victoria Place

Leeds

LS11 4AN

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Orphans in Need for the purposes of company law) 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).

Company 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 company 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company 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;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company 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 charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

-	there is no relevant audit information of which the charitable company's auditors are unaware; and

-	the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS

The auditors, Sadofskys, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on 8th October 2025 and signed on its behalf by:

A Musa - Trustee

Opinion

We have audited the financial statements of Orphans in Need (the 'charitable company') for the year ended 31st January 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).

In our opinion the financial statements:

-	give a true and fair view of the state of the charitable company's affairs as at 31st January 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 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 charitable company 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 charitable company'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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of trustees' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they 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 charitable company'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 charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

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:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the charitable sector;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, UK tax legislation, and data protection, anti-bribery, employment, environmental, health and safety legislation along with industry specific regulations and requirements.

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud and irregularities relating to revenue recognition we:

- performed checks on the bespoke CRM system which records and monitors donations;

- traced records to bank receipts and Gift Aid claims, there is no cash income.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates set out in note 2 were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- reading the minutes of meetings of those charged with governance;

- enquiring of management as to actual and potential litigation and claims; and

- reviewing correspondence with HMRC, relevant regulators, and the company's legal advisors.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members 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 charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Paul Drant FCA (Senior Statutory Auditor)

for and on behalf of Sadofskys

Statutory Auditors

Princes House

Wright Street

Hull

East Yorkshire

HU2 8HX

8th October 2025

2025

2024

Unrestricted

Restricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

5,553,717

17,569,152

23,122,869

22,260,369

Investment income

4

337,247

-

337,247

229,811

Other income

1,102

-

1,102

-

Total

5,892,066

17,569,152

23,461,218

22,490,180

EXPENDITURE ON

Raising funds

5

1,968,514

-

1,968,514

1,950,367

Charitable activities

6

General

4,891,953

17,569,152

22,461,105

19,242,497

Other

9

(31,648

)

-

(31,648

)

36,570

Total

6,828,819

17,569,152

24,397,971

21,229,434

NET INCOME/(EXPENDITURE)

(936,753

)

-

(936,753

)

1,260,746

RECONCILIATION OF FUNDS

Total funds brought forward

13,536,932

-

13,536,932

12,276,186

TOTAL FUNDS CARRIED FORWARD

12,600,179

-

12,600,179

13,536,932

2025

2024

Unrestricted

Restricted

Total

fund

funds

Notes

£

FIXED ASSETS

Intangible assets

14

6,385

-

6,385

19,107

Tangible assets

15

934,698

-

934,698

927,314

Investment property

16

125,000

-

125,000

1,066,083

-

1,066,083

1,071,421

CURRENT ASSETS

Debtors

17

234,310

-

234,310

275,365

Cash at bank

11,407,525

-

11,407,525

12,984,053

11,641,835

-

11,641,835

13,259,418

CREDITORS

Amounts falling due within one year

18

(107,739

)

-

(107,739

)

(793,907

)

NET CURRENT ASSETS

11,534,096

-

11,534,096

12,465,511

TOTAL ASSETS LESS CURRENT

LIABILITIES

12,600,179

-

12,600,179

13,536,932

NET ASSETS

12,600,179

-

12,600,179

13,536,932

FUNDS

20

Unrestricted funds

12,600,179

13,536,932

TOTAL FUNDS

12,600,179

13,536,932

The financial statements were approved by the Board of Trustees and authorised for issue on 8th October 2025 and were signed on its behalf by:

A Musa - Trustee

Cash flows from operating activities

Cash generated from operations

1

(1,883,281

)

1,026,170

Net cash (used in)/provided by operating activities

(1,883,281

)

1,026,170

Cash flows from investing activities

Purchase of intangible fixed assets

-

(908

)

Purchase of tangible fixed assets

(26,130

)

(93,620

)

Sale of tangible fixed assets

2,100

-

Interest received

330,487

223,511

Net cash provided by investing activities

306,457

128,983

Change in cash and cash equivalents in the

reporting period

(1,576,824

)

1,155,153

Cash and cash equivalents at the beginning

of the reporting period

12,984,053

11,828,900

Cash in cash and cash equivalents due to

exchange rate movements

296

-

Cash and cash equivalents at the end of the

reporting period

11,407,525

12,984,053

1.	RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

2025

2024

£

Net (expenditure)/income for the reporting period (as per the Statement

of Financial Activities)

(936,753

)

1,260,746

Adjustments for:

Depreciation charges

30,174

31,678

Profit on disposal of fixed assets

(1,102

)

-

Interest received

(330,487

)

(223,511

)

Decrease in debtors

41,055

68,331

Decrease in creditors

(686,168

)

(111,074

)

Net cash (used in)/provided by operations

(1,883,281

)

1,026,170

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1/2/24

Cash flow

At 31/1/25

£

Net cash

Cash at bank

12,984,053

(1,576,528

)

11,407,525

12,984,053

(1,576,528

)

11,407,525

Total

12,984,053

(1,576,528

)

11,407,525

1.	PAKISTAN BRANCH

The audited figures include activity from the Pakistan branch, Orphans in Need Pakistan. Orphans in Need Pakistan is not a separate legal entity, the branch is legally and structurally part of Orphans in Need UK.

All registered INGOs of Pakistan are hereby directed to have their annual financial audits undertaken by one of the approved audit firms available on the official website of the State Bank of Pakistan. This year the activities in Pakistan have been locally audited by Riaz Ahmad & Co, Chartered Accountants, a category A approved audit firm in Pakistan.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

Orphans in Need is a company, limited by guarantee, registered in England and Wales. The company's registered numbers and registered office can be found on the Report of the Trustees on page 3.

The presentation currency of the financial statements is the Pound Sterling (£).

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Charity's accounting policies, Trustees are required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates.The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period to which they relate.

Key estimates are the carrying value of freehold properties under the revaluation model.

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.There are three main types of income

Donations - for these to be recognised the charity will have been notified of the amounts and the settlement date in writing. if there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable they will be fulfilled.

Gift Aid - this is recognised as claimed and receivable from HMRC.

Donated Facilities and Professional Services - these are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

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 cost 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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Website costs

Website costs are amortised over 5 years.

TV Commercials are amortised over 5 years.

Accounting softwares are amortised over 3.33 years.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Freehold Property is held under the revaluation model.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

Taxation

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

Government grants

Government grants are recognised using the accruals model. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

Grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the assets to which they relate.

A grant that becomes receivable as compensation for expenses or losses already incurred, or for the purpose of giving immediate financial support to the company with no future related costs, is credited to income in the period in which it becomes receivable.

3.	DONATIONS AND LEGACIES

2025

2024

Restricted

Unrestricted

Total

£

Donations

7,143,577

3,614,755

10,758,332

12,243,494

Gift Aid

-

1,938,821

1,122,995

Donated Services and Facilities

10,425,575

141

10,425,716

8,852,594

17,569,152

5,583,284

23,122,869

22,219,083

Restricted income is based on the donors specified cause. A breakdown is provided below.

2025

2024

£

Water

1,100

765

Orphans

4,518,816

3,419,996

Food

1,819,878

1,941,299

Emergency

803,783

-

Medical Supplies

10,425,575

8,852,594

17,569,152

14,214,654

Cause details:

Water - Project to provide access to clean water.

Orphans - Sponsorship of orphans helps house orphans throughout the world in order to help ensure that they receive an education, food, healthcare and medical support that children need.

Food - Providing monthly food parcels to widows and orphans.

Emergency - Providing emergency aid to conflict areas.

Medical Supplies - Medical supplies donated and supplied by a partner.

4.	INVESTMENT INCOME

2025

2024

£

Rents received

6,760

6,300

Deposit account interest

330,487

223,511

337,247

229,811

5.	RAISING FUNDS

Raising donations and legacies

2025

2024

£

Staff costs

349,724

325,497

Postage and stationery

13,777

13,161

Digital exposure

710,880

723,554

Marketing

246,909

352,097

Fund raising expenses

506,334

434,501

Telephone

9,089

8,429

Motor and travel

76,441

44,389

Accomodation

11,364

7,984

Bank charges

43,996

40,755

1,968,514

1,950,367

6.	CHARITABLE ACTIVITIES COSTS

Grant

funding of

activities

Support

Direct

(see note

costs (see

Costs

7)

note 8)

Totals

£

General

1,202,132

21,206,392

52,581

22,461,105

7.	GRANTS PAYABLE

2025

2024

£

General

21,206,392

17,993,910

The total donations paid to institutions during the year was as follows:

2025

2024

£

Orphans in Need - India

-

5,697,527

Orphans in Need - Jammu & Kashmir

-

820,363

Alsabil Welfare House

3,440,481

796,664

Novo Jibon

337,435

291,067

OIN Nepal

226,694

223,908

OIN USA

2,500

-

African Development Trust

329,932

337,891

Donated Pharmaceuticals

10,425,575

8,852,594

ARRDO

167,093

-

Charity Development Association

175,118

-

INARA

2,281,630

-

Mawah Education Foundation

3,171,475

-

Other grants of less than £150,000 in the period

351,113

973,896

20,909,046

17,993,910

A full list of individual grants and projects is available from our principal office.

8.	SUPPORT COSTS

Governance

Management

costs

Totals

£

General

9,577

43,004

52,581

9.

OTHER

2025

2024

£

Foreign exchange

(31,648

)

36,570

Support costs

52,581

52,358

20,933

88,928

10.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

Auditors' remuneration

11,630

10,411

Depreciation - owned assets

17,474

19,143

Surplus on disposal of fixed assets

(1,102

)

-

Accounting Software amortisation

265

100

TV Commercial amortisation

2,318

Website Costs amortisation

10,117

11.	TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st January 2025 nor for the year ended 31st January 2024.

12.	STAFF COSTS

2025

2024

£

Wages and salaries

794,087

712,402

Social security costs

70,238

63,210

Pension

9,652

11,869

873,977

787,481

The average monthly number of employees during the year was as follows:

2025

2024

29

28

13.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

8,045,715

14,214,654

22,260,369

Investment income

229,811

-

229,811

Total

8,275,526

14,214,654

22,490,180

EXPENDITURE ON

Raising funds

1,950,367

-

1,950,367

Charitable activities

General

5,027,843

14,214,654

19,242,497

Other

36,570

-

36,570

Total

7,014,780

14,214,654

21,229,434

NET INCOME

1,260,746

-

1,260,746

RECONCILIATION OF FUNDS

Total funds brought forward

12,276,186

-

12,276,186

TOTAL FUNDS CARRIED FORWARD

13,536,932

-

13,536,932

14.	INTANGIBLE FIXED ASSETS

Accounting

TV

Website

Software

Commercial

Costs

Totals

£

COST

At 1st February 2024 and 31st January 2025

908

11,589

50,584

63,081

AMORTISATION

At 1st February 2024

100

4,443

39,431

43,974

Charge for year

265

2,318

10,117

12,700

Exchange differences

22

-

22

At 31st January 2025

387

6,761

49,548

56,696

NET BOOK VALUE

At 31st January 2025

521

4,828

1,036

6,385

At 31st January 2024

808

7,146

11,153

19,107

15.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

machinery

£

COST

At 1st February 2024

800,000

71,654

86

Additions

-

Disposals

-

At 31st January 2025

800,000

71,654

86

DEPRECIATION

At 1st February 2024

-

1

Charge for year

-

12

Eliminated on disposal

-

Exchange differences

-

2

At 31st January 2025

-

15

NET BOOK VALUE

At 31st January 2025

800,000

71,654

71

At 31st January 2024

800,000

71,654

85

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1st February 2024

114,617

19,920

224,119

1,230,396

Additions

1,000

15,995

9,135

26,130

Disposals

-

(9,778

)

-

(9,778

)

At 31st January 2025

115,617

26,137

233,254

1,246,748

DEPRECIATION

At 1st February 2024

80,447

8,916

213,718

303,082

Charge for year

5,176

4,094

8,192

17,474

Eliminated on disposal

-

(8,780

)

-

(8,780

)

Exchange differences

-

265

7

274

At 31st January 2025

85,623

4,495

221,917

312,050

NET BOOK VALUE

At 31st January 2025

29,994

21,642

11,337

934,698

At 31st January 2024

34,170

11,004

10,401

927,314

The Freehold Property was professionally valued by and independent valuer Hayfield Robinson in October 2021. Original cost was £644,091.

16.	INVESTMENT PROPERTY

£

FAIR VALUE

At 1st February 2024

and 31st January 2025

125,000

NET BOOK VALUE

At 31st January 2025

125,000

At 31st January 2024

125,000

The investment property was professionally valued by Hayfield Robinson in October 2021.

17.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

55,660

100,525

Prepayments

178,650

174,840

234,310

275,365

18.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

71,499

69,731

Social security and other taxes

12,448

14,175

Other creditors

8,582

12,946

Accrued expenses

15,210

697,055

107,739

793,907

19.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

Within one year

-

15,000

20.	MOVEMENT IN FUNDS

Net

movement

At

At 1/2/24

in funds

31/1/25

£

Unrestricted funds

General fund

13,536,932

(936,753

)

12,600,179

TOTAL FUNDS

13,536,932

(936,753

)

12,600,179

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

5,892,066

(6,828,819

)

(936,753

)

Restricted funds

Restricted Fund

17,569,152

(17,569,152

)

-

TOTAL FUNDS

23,461,218

(24,397,971

)

(936,753

)

Comparatives for movement in funds

Net

movement

At

At 1/2/23

in funds

31/1/24

£

Unrestricted funds

General fund

12,276,186

1,260,746

13,536,932

TOTAL FUNDS

12,276,186

1,260,746

13,536,932

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

8,275,526

(7,014,780

)

1,260,746

Restricted funds

Restricted Fund

14,214,654

(14,214,654

)

-

TOTAL FUNDS

22,490,180

(21,229,434

)

1,260,746

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1/2/23

in funds

31/1/25

£

Unrestricted funds

General fund

12,276,186

323,993

12,600,179

TOTAL FUNDS

12,276,186

323,993

12,600,179

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

14,167,592

(13,843,599

)

323,993

Restricted funds

Restricted Fund

31,783,806

(31,783,806

)

-

TOTAL FUNDS

45,951,398

(45,627,405

)

323,993

Restricted funds relate to donations made by individuals to one of the charities specific projects/areas as per note 2.

21.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st January 2025.