Hasene Humanitarian Aid UK

	Page
Trustees' Report	1—5
Independent Examiner's Report	6
Statement of Financial Activities (including Income and Expenditure Account)	7
Comparative Statement of Financial Activities (including Income and Expenditure Account)	8
Balance Sheet	9
Notes to the Financial Statements	10—17

The trustees present their report and the financial statements for the year ended 31 March 2026.

Objectives and Activities

Aims and Objectives

The charity’s objects and to achieve these the charity delivered the following key activities during the year;

- To prevent and relieve poverty anywhere in the world.

- To open deep water wells in the countries of need, mainly in African continent.

- To support orphans in the UK and around the world.

- To help support and feed the poor anywhere in the world through our emergency food package aids, Kurbanies and other aids.

- To give medical and health aid to the poor around the world.

- To help people in need in the form of emergency aids in the areas of disasters caused by nature.

- To help raise funds in construction of educational projects in the UK and around the world.

- To support other charitable institutions having objectives similar to those mentioned above.

In pursuing these aims, the trustees are committed to delivering activities that provide public benefit in accordance with the Charities Act 2011. During the year, the charity has focused on various charitable activities, as set out below, all of which contribute directly to achieving its charitable purposes. In the year 2026, the trustees actively supported, oversaw and organised social campaigns aligned with key seasonal and humanitarian appeals, including Zakat, Kurbani, and emergency food packages. These outreach efforts continued to enhance donor engagement and public awareness, resulting in regular inflow of contributions towards our core charitable goals/projects. Funds raised through these campaigns directly enabled the delivery of deep water wells in underserved regions, educational support for disadvantaged children, care for orphans, care for the elderly by attending local care centres and provided food packages and emotional support as a vital health interventions.

In addition, trustees and volunteers participated in a range of awareness events such as World Water Day, International Day of Persons with Disabilities, and often hosted in collaboration with universities and student societies.

These engagements helped amplify our message, foster academic partnerships, and encourage youth involvement in charitable action. Trustees ensured that all messaging and activities remained ethically grounded, compliant with fundraising standards, and reflective of our faith-based values, thereby strengthening both impact and trust across our donor community.

Significant Activities

The charity collects donations from the Turkish community at large and donates the funds to like minded charities;

READ Foundation, HASENE VAKFI and its sister organisation in Germany, Hasene International e.V, STEP in Gambia, HFAR in Uganda, El Yakin- Tunisia and ALSAR Foundationin Albania who specialise in delivering charitable projects world wide. During the year, the following projects were delivered by Hasene International e.V Germany:

- Kurbani distribution

- Emergency relief

- Water projects

- Feed the poor - Food Packages projects

- Orphan projects, feed the poor in the UK and overseas

- Poverty Relief -Zakat and Fitra projects

- Education support to deserving students

- Health projects

Public Benefit

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.As a charity we are asked by the Charity Commission to consider whether our activities provide” a public benefit.”

The Management Committee (Trustees) has considered this matter, in accordance with the latest guidance. It believes our services do provide a public benefit and therefore justify our charitable status. We have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission and in planning future activities.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Additional Note

Website: www.hasene.org.uk

Page 1

Page 2

Hasene Humanitarian Aid UK

Trustees' Report (continued)

For The Year Ended 31 March 2026

Achievements and Performance

Main Achievements

During the reporting period, the charity made significant strides in delivering its core mission of alleviating hardship and promoting dignity through targeted humanitarian support. Our key achievements include:

Orphan Support: We continued our commitment to the welfare of orphaned children by providing regular financial assistance, educational resources, and emotional support. This ensured stability and access to essential services for over 37 (2025:49) orphans across different countries including Albania, Gaza, Thailand, Tunisia, Uganda, Pakistan, Afghanistan, Kazakistan, Nigeria, Ethiopia and others.

Water Well Projects: To address water scarcity and improve public health, we successfully installed two water wells in underserved communities. These wells now provide clean, safe drinking water to the communities in the Ivory Coast and Kenya.

Emergency Aid: In response to crises such as natural disasters and conflict-related displacement, we delivered timely emergency relief. This included the distribution to many countries with Emergency Aid Projects with blankets, winter clothes and boots, and food package: countries include Ukranya, Kosovo, Pakistan, Turkiye, and many more.

Food Parcel Distribution: Through seasonal and year-round food programmes, our volunteer team consisting of 7 (2025: 8) volunteers travelled abroad and distributed over 1606 food parcels to vulnerable households, ensuring food security and nutritional support for families facing hardship in many countries: Banglades, Mogolistan, Burkina Faso, Somali, Bosna Hersek, Gürcistan, Azerabycan, Pakistan and Turkiye.

These achievements were made possible through the dedication of our partners, volunteers, the generosity of our donors, and the strategic oversight of our trustees. We remain committed to expanding our reach and deepening our impact in the year ahead.

Financial Review

Financial Position

Total income for the year amounted to £291,424 (2025: £412,503), while total resources expended were £398,590 (2025: £388,819). This resulted in a deficit of £107,166 for the year, compared with a surplus of £23,684 in 2025. The reduction in 2026 income primarily reflects the completion of some one‑off funded programmes in the prior year, together with a natural fall‑off in restricted donations received during 2026.

A further factor influencing the year‑on‑year movement is the timing difference between when restricted funds are received and when the related charitable activities take place. Several donations received in 2025 were delivered during 2026, resulting in expenditure that exceeded current‑year income.

The higher level of expenditure reflects the charity’s strategic investment in strengthening core services, expanding aid project support, and widening outreach programmes. These planned commitments required a controlled drawdown of reserves to maintain continuity of services and ensure delivery of charitable objectives. As at 31 March 2026, total funds stood at £84,882 (2025: £192,048).

Reserves Policy

The trustees consider that the reserves held are sufficient to continue the charities activity in future years. The trustees actively review the major risks which the charity faces on a regular basis and have also examined other operational risks faced by the charity. The trustees confirm that they have established systems to mitigate the significant risks.

Going Concern

The trustees have assessed the charity’s financial position and future plans and consider that there are no material uncertainties about the charity’s ability to continue as a going concern. The accounts have therefore been prepared on a going concern basis. In making this assessment, the trustees have reviewed the charity’s reserves, cash flow forecasts, and expected income and expenditure for the next 12 months. They are satisfied that the charity has sufficient resources to meet its obligations and continue its activities. The trustees consider the charity to be a going concern.

Future plans

The trustees remain committed to advancing the charity’s objectives and building on the progress made during the year. Looking ahead, the charity has identified the following key priorities for the coming 12 months:

Service delivery: We continue to enhance the quality and reach of our core activities by reviewing current programmes, incorporating beneficiary feedback, and exploring opportunities for collaboration.

Core activities : We continue to strengthen the quality and reach of our core activities by reviewing existing programmes, incorporating beneficiary feedback, and exploring opportunities for partnership and collaboration.

...CONTINUED

Page 2

Page 3

Hasene Humanitarian Aid UK

Trustees' Report (continued)

For The Year Ended 31 March 2026

Future plans - continued

Income diversificatons: We aim to build on the trust and confidence we have established within the community to support long‑term sustainability. Our plans include widening our fundraising base through new funding applications and the development of individual giving campaigns.

Improving governance and compliance: The trustees continue to review and update key governance policies covering safeguarding, risk management, and data protection to ensure ongoing compliance with regulatory requirements and sector best practice.

Volunteer development: Recognising the essential contribution of volunteers, we intend to invest in training, support, and recognition initiatives to strengthen engagement and improve retention.

Digital capacity: We plan to enhance our use of digital tools across service delivery, communications, and internal operations, including exploring options for an accounting system to improve transparency and efficiency.

The trustees to monitor progress against these plans through regular meetings and performance reviews, ensuring that all activities remain aligned with the charity’s mission and the needs of its beneficiaries.

Structure, Governance and Management

Governing Document

Our Governing Document is our Memorandum and Articles of Association.

The charity was admitted, registration with the Charity Commission of England and Wales on 21 May 2015.

Trustee Selection Methods

The Management Committee of the charity, which comprises all the trustee/directors, has the power to appoint trustee/directors at any time. All trustee/directors retire at the Annual General Meeting and are eligible for re-election. Induction and training of new trustees following appointment; new trustees will be introduced to their new role and are requested to familiarise themselves with contents of the trusts constitution and to the policies and procedures adopted by the charity. They are also requested to read a number of publications from the Charity Commission to ensure that they are aware of the scope of their responsibilities under the Charities Act. The new trustees will work with existing trustee assisting on particular activities and projects run by the charity. Once confident they will then be given the task of leading a activity or project as necessary.

Decision making

The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits. The trustees meet regularly to review progress of the charity and take any decisions in relation to the activities provided by the charity. The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place tomitigate exposure to those risk. Appropriate controls are in place to mitigate financial risks and overseen by the trustees.

Risks

The trustees are responsible for ensuring that the charity identifies and manages the major risks to which it is exposed. To this end, the charity has established a formal risk assessment process that is reviewed regularly to ensure its effectiveness.The trustees have considered the principal risks and uncertainties facing the charity and have implemented appropriate systems and procedures to mitigate these risks. These include financial controls, safeguarding policies, data protection measures, and governance protocols. Risks are assessed in terms of their likelihood and potential impact, and mitigation strategies are developed accordingly.

The risk register is reviewed at trustee meetings and updated as necessary to reflect changes in the charity’s operating environment. The trustees are satisfied that the systems in place are adequate to manage the charity’s exposure to risk and support the achievement of its objectives.

Page 3

Page 4

Hasene Humanitarian Aid UK

Trustees' Report (continued)

For The Year Ended 31 March 2026

Reference and Administrative Details

Trustees

F Simsek (resigned 11/06/2026)

U Bilaloglu

M Ersoy

B Kilicarslan (appointed 11/06/2026)

Charity Number

1161787

Company Number

08452188

Principal Address

399-401 High Road

London

N17 6QN

Registered Office

399-401 High Road

London

N17 6QN

Independent Examiner

M I Ullah FCCA

Inam & Co Ltd

Chartered Certified Accountants

459 Green Lane
Goodmayes
Essex
IG3 9TD

Bankers

National Westminster Bank Plc

Chatham Rcsc Western Avenue

Waterside Court

Chatham Maritime

ME4 4RT

Solicitors

Lee Bolton Monier-Williams

1 The Sanctuary

Westminster

London

SW1P 3JT

Page 4

Page 5

Hasene Humanitarian Aid UK

Trustees' Report (continued)

For The Year Ended 31 March 2026

Other Information

Volunteers

The trustees wish to express their sincere gratitude to the volunteers who have contributed their time, skills, and commitment to the charity’s work during the year. Volunteers play a vital role in supporting the delivery of our services, enhancing community engagement, and extending the reach of our charitable activities. During the year, volunteers assisted in a wide range of functions including such as “event coordination, administrative support, mentoring, fundraising, and outreach. Their contributions have enabled the charity to operate more effectively and efficiently, often providing specialist knowledge and local insight that enrich our programmes. While the value of volunteer time is not reflected in the financial statements, the trustees recognise its significant impact on the charity’s operations and outcomes.

Post Balance Sheet Events

At the time of approving this report, the charity has no significant events that require adjustment to the financial statements, or further disclosure.

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Hasene Humanitarian Aid UK for the purposes of company law) are responsible for preparing the Trustees' Report 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 company law the trustees must not approve the financial statement 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 the financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgments and accounting estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

M Ersoy

Trustee

30/06/2026

Page 5

Page 6

Hasene Humanitarian Aid UK

Independent Examiner's Report to the Trustees of Hasene Humanitarian Aid UK

For The Year Ended 31 March 2026

Independent Examiner's Report to the Trustees of Hasene Humanitarian Aid UK

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

M I Ullah FCCA

30/06/2026

Inam & Co Ltd

Chartered Certified Accountants

459 Green Lane
Goodmayes
Essex
IG3 9TD

Page 6

Page 7

Hasene Humanitarian Aid UK

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 March 2026

Statement of Financial Activities (including Income and Expenditure Account)

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	30,020	261,404	291,424	412,503

EXPENDITURE ON:
Raising funds	5	-	(15,945 )	(15,945 )	(38,053 )
Charitable activities:	5
Charitable projects and programmes		(250 )	(350,992 )	(351,242 )	(315,401 )
Others		(705 )	(28,096 )	(28,801 )	(31,932 )
Governance costs		(2,602 )	-	(2,602 )	(3,433 )

		(3,557 )	(395,033 )	(398,590 )	(388,819 )

NET (EXPENDITURE)/INCOME		26,463	(133,629 )	(107,166 )	23,684


NET MOVEMENT IN FUNDS		26,463	(133,629 )	(107,166 )	23,684
RECONCILIATION OF FUNDS:
Total funds brought forward		38,130	153,918	192,048	168,364

TOTAL FUNDS CARRIED FORWARD	16	64,593	20,289	84,882	192,048

The notes on pages 10 to 17 form part of these financial statements.

Page 7

Page 8

Hasene Humanitarian Aid UK

Comparative Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 March 2026

Comparative Statement of Financial Activities (including Income and Expenditure Account)

				2025
		Unrestricted funds	Restricted funds	Total funds
	Notes	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	77,568	334,935	412,503

EXPENDITURE ON:
Raising funds	5	-	(38,053 )	(38,053 )
Charitable activities:	5
Charitable projects and programmes		(31,459 )	(283,942 )	(315,401 )
Others		(11,484 )	(20,448 )	(31,932 )
Governance costs		(2,250 )	(1,183 )	(3,433 )

		(45,193 )	(343,626 )	(388,819 )

NET INCOME		32,375	(8,691 )	23,684


NET MOVEMENT IN FUNDS		32,375	(8,691 )	23,684
RECONCILIATION OF FUNDS:
Total funds brought forward		5,755	162,609	168,364

TOTAL FUNDS CARRIED FORWARD	16	38,130	153,918	192,048

The notes on pages 10 to 17 form part of these financial statements.

Page 8

Page 9

Hasene Humanitarian Aid UK

Balance Sheet

As At 31 March 2026

Balance Sheet

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	11	1,509	-	1,509	2,214

		1,509	-	1,509	2,214
CURRENT ASSETS
Debtors	12	530	-	530	8,718
Cash at bank and in hand		65,389	56,199	121,588	248,906

		65,919	56,199	122,118	257,624
Creditors: Amounts Falling Due Within One Year	13	(2,835 )	(35,910 )	(38,745 )	(67,790 )

NET CURRENT ASSETS (LIABILITIES)		63,084	20,289	83,373	189,834

TOTAL ASSETS LESS CURRENT LIABILITIES		64,593	20,289	84,882	192,048

NET ASSETS		64,593	20,289	84,882	192,048

FUNDS OF THE CHARITY
Restricted Funds				20,289	153,918
Unrestricted Funds				64,593	38,130

TOTAL FUNDS	16			84,882	192,048

For the year ending 31 March 2026 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

M Ersoy

Trustee

30/06/2026

The notes on pages 10 to 17 form part of these financial statements.

Page 9

Page 10

Hasene Humanitarian Aid UK

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Hasene Humanitarian Aid UK is a company limited by guarantee, incorporated in England & Wales, registered number 08452188 and registered charity number 1161787 . The registered office is 399-401 High Road, London, N17 6QN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.

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

2.2. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern.

2.3. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

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

2.4. Incoming Resources

Income is recognised in the Statement of Financial Activities (SOFA) when the charity is entitled to the income, receipt is probable, and the amount can be measured reliably. The following policies apply to each material income stream:

Donations

Income is recognised when received or when the charity has entitlement, receipt is probable, and the amount can be measured reliably.

Legacies: Recognised when probate is granted, the estate’s value can be reliably estimated, and receipt is probable.

Grant Income

Restricted Grants: Recognised as income when the charity has entitlement and performance conditions are met.

Unrestricted Grants: Recognised when awarded and receipt is probable.

Performance-related Grant: Income is recognised as the charity earns the grant through service delivery or milestones.

2.5. Resources Expended

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.

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

5%-20% Straight line

Page 10

Page 11

Hasene Humanitarian Aid UK

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.8. Financial Instruments

Receivables

Trade and other receivables are recognised when the charity becomes entitled to the income. They are measured at the amount expected to be received, with provisions made for balances considered doubtful or irrecoverable. This ensures that receivables are stated at their recoverable value.

Cash at Bank

Cash at bank comprises balances held in current and deposit accounts with recognised financial institutions. These balances are measured at nominal value and represent highly liquid resources available for immediate use in the charity’s operations.

Classification and Measurement

All financial instruments held by the charity are classified as basic financial assets in accordance with Section 11 of FRS 102. They are measured at amortised cost, which corresponds to face value due to their short‑term nature and the absence of complex terms or discounting requirements.

Risk Management

The charity does not hold complex financial instruments or engage in derivative activities. Exposure to credit and liquidity risk is low and is managed through prudent cash‑flow monitoring, maintaining adequate bank balances, and regular oversight by trustees.

2.9. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.

2.10. Taxation

The charity is exempt from tax as all its income is charitable and applied for charitable purposes.

2.11. Operating Leases

Rentals payable under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the term of the lease. Lease incentives received are recognised over the term of the lease as a reduction in rental expense.

2.12. Debtors

Debtors are recognised at the settlement amount due after any trade discounts. Prepayments are valued at the amount prepaid net of any discounts due. Where material, debtors are subsequently measured at amortised cost using the effective interest method, less any impairment losses. Provision is made for doubtful debts where recovery is considered uncertain.

2.13. Other creditors

Other creditors are measured at the transaction price. For short‑term balances, comprise liabilities such as taxation and social security balances, payroll‑related amounts, other charitable obligations, and other sums owed in the ordinary course of the charity’s activities. Amounts payable due within one year are classified as current liabilities unless the charity has an unconditional right to defer settlement for more than 12 months.

3. Income from Donations and Legacies

			2026
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts:
Donations and gifts	30,020	261,404	291,424

Page 11

Page 12

Hasene Humanitarian Aid UK

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

			2025
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts:
Donations and gifts	77,568	334,935	412,503

4. Net Income/(Expenditure)

The net (expenditure)/income is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible fixed assets - owned	705	705

5. Analysis of Expenditure

			2026
	Activities undertaken directly (see note 6 )	Support costs (see note 7 )	Total
	£	£	£
Raising funds	-	15,945	15,945
Charitable projects and programmes	351,242	-	351,242
Others	-	28,801	28,801
Governance costs	-	2,602	2,602

	351,242	47,348	398,590

			2025
	Activities undertaken directly (see note 6 )	Support costs (see note 7 )	Total
	£	£	£
Raising funds	501	37,552	38,053
Charitable projects and programmes	315,401	-	315,401
Others	-	31,932	31,932
Governance costs	-	3,433	3,433

	315,902	72,917	388,819

Page 12

Page 13

Hasene Humanitarian Aid UK

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Direct Costs

	2026
	Charitable projects and programmes
	£
Fundraising activities:
Programmes, donations and projects	351,242

			2025
	Raising funds	Charitable projects and programmes	Total
	£	£	£
Fundraising activities:
Programmes, donations and projects	501	315,401	315,902

	2026
Programmes, donations and projects	£
Hasene International e.V - Germany	108,773
Hasene Vakfi - Turkiye	79,875
El Yakin - Tunisia	19,808
LICARS	38,794
FRIEND Foundation - Thailand	37,017
HFAR - Uganda	7,647
STEP- Gambia	40,231
Others	19,097

	351,242

7. Support Costs

				2026
	Raising funds	Others	Governance costs	Total
	£	£	£	£
Employee costs:
Wages and salaries	13,285	-	-	13,285
Employers pensions - defined contributions scheme	59	-	-	59
Travel and subsistence expenses	-	7,768	-	7,768
Premises expenses:
Office services and facilities	-	19,500	-	19,500
General administration:
Independent examiner's fees	-	-	1,000	1,000
Accountancy fees	-	-	352	352
Professional fees	-	-	1,250	1,250
Other office and administrative expenses	-	828	-	828

...CONTINUED

Page 13

Page 14

Hasene Humanitarian Aid UK

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Bank charges	2,601	-	-	2,601
Depreciation:
Depreciation of fixtures and fittings	-	705	-	705

	15,945	28,801	2,602	47,348

				2025
	Raising funds	Others	Governance costs	Total
	£	£	£	£
Employee costs:
Wages and salaries	35,237	-	-	35,237
Employers pensions - defined contributions scheme	531	-	-	531
Travel and subsistence expenses	-	279	-	279
Premises expenses:
Office services and facilities	-	28,500	-	28,500
General administration:
Independent examiner's fees	-	-	1,000	1,000
Accountancy fees	-	-	1,183	1,183
Professional fees	-	-	1,250	1,250
Other office and administrative expenses	-	2,448	-	2,448
Bank charges	1,784	-	-	1,784
Depreciation:
Depreciation of fixtures and fittings	-	705	-	705

	37,552	31,932	3,433	72,917

Support costs represent the charity’s expenditure on central functions that enable the delivery of charitable activities. In accordance with the Charity SORP (FRS 102), support costs are allocated to charitable activities on a reasonable and consistent basis, reflecting the use of resources. These costs typically include staff, governance, administration, premises, and other core operational functions. Support costs are recognised on an accruals basis and measured at the amount incurred.

8. Independent Examiner's Remuneration

	2026	2025
	£	£
Independent examination of the financial statements	1,000	1,000

9. Staff Costs

Staff costs were as follows:

	2026	2025
	£	£
Wages and salaries	13,285	35,237
Other pension costs	59	531

	13,344	35,768

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

Page 14

Page 15

Hasene Humanitarian Aid UK

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

10. Average Number of Employees

Average number of employees during the year was as follows:

	2026	2025
Administration	2	2

	2	2

11. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2025	9,093

As at 31 March 2026	9,093

Depreciation
As at 1 April 2025	6,879
Provided during the period	705

As at 31 March 2026	7,584

Net Book Value
As at 31 March 2026	1,509

As at 1 April 2025	2,214

12. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	530	8,718

13. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	38,745	67,790

14. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	12,000	-
Later than one year and not later than five years	48,000	18,000

	60,000	18,000

Page 15

Page 16

Hasene Humanitarian Aid UK

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

15. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £59 (2025: £531).

At the balance sheet date contributions of £NIL were due to the fund.

16. Movement in Funds

	As at 1 April 2025	Income	Expenditure	As at 31 March 2026
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	38,130	30,020	(3,557 )	64,593
Restricted funds
General	153,918	261,404	(395,033 )	20,289


Total funds	192,048	291,424	(398,590 )	84,882

	As at 1 April 2024	Income	Expenditure	As at 31 March 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	5,755	77,568	(45,193 )	38,130
Restricted funds
General	162,609	334,935	(343,626 )	153,918


Total funds	168,364	412,503	(388,819 )	192,048

17. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

	2026	2025
	£	£
Travel	91	-

Number of trustees reimbursed for expenses during the year was 1 (2025: 0)

18. Related Party Disclosures

U Bilaloglu

A Trustee

During the year, the trustee gave general donations of £480.

Page 16

Page 17

Hasene Humanitarian Aid UK

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

19. Controlling Parties

The charitable company has no controlling party

20. Company limited by guarantee

The company is limited by guarantee and has no share capital, its equity comprises only unrestricted funds and restricted funds. Movements in these funds during the year are shown in the Statement of Financial Activities (SOFA) and the Statement of Financial Position.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 17