Help Yateem Trust

	Page
Reference and Administrative Details	1
Trustees' Report	2
Independent Examiner's Report	3
Statement of Financial Activities (including Income and Expenditure Account)	4
Comparative Statement of Financial Activities (including Income and Expenditure Account)	5
Balance Sheet	6
Notes to the Financial Statements	7—9

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

Financial Review

Funds Materially in Deficit

The charity received total income of £415,062 (2025: £388,612) during the year. After payment of outgoing expenses of £467,345 (2025: 350,801), The charity was left with a deficit of £52,283 (2025: £37,811 surplus) for the year.

Structure, Governance and Management

Governing Document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

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

Mr Abdulghani Hassan

Trustee

21/10/2026

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Independent Examiner's Report to the Trustees of Help Yateem Trust

For The Year Ended 31 January 2026

Independent Examiner's Report to the Trustees of Help Yateem Trust

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

Askir Ali ACCA

21/10/2026

113 Romford Road
London
E15 4LY

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Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 January 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	2	83,406	307,088	390,494	349,787
Other trading activities	3	24,568	-	24,568	38,825

		107,974	307,088	415,062	388,612

EXPENDITURE ON:
Charitable activities:	4
Support Costs		(124,315 )	-	(124,315 )	(107,609 )
Charitable Activities		(35,942 )	(307,088 )	(343,030 )	(243,192 )

		(160,257 )	(307,088 )	(467,345 )	(350,801 )

NET (EXPENDITURE)/INCOME		(52,283 )	-	(52,283 )	37,811


NET MOVEMENT IN FUNDS		(52,283 )	-	(52,283 )	37,811
RECONCILIATION OF FUNDS:
Total funds brought forward		(56,007 )	-	(56,007 )	(93,818 )

TOTAL FUNDS CARRIED FORWARD	9	(108,290 )	-	(108,290 )	(56,007 )

The notes on pages 7 to 9 form part of these financial statements.

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

For The Year Ended 31 January 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	2	115,428	234,359	349,787
Other trading activities	3	38,825	-	38,825

		154,253	234,359	388,612

EXPENDITURE ON:
Charitable activities:	4
Support Costs		(79,189 )	(28,420 )	(107,609 )
Charitable Activities		(37,253 )	(205,939 )	(243,192 )

		(116,442 )	(234,359 )	(350,801 )

NET INCOME		37,811	-	37,811


NET MOVEMENT IN FUNDS		37,811	-	37,811
RECONCILIATION OF FUNDS:
Total funds brought forward		(93,818 )	-	(93,818 )

TOTAL FUNDS CARRIED FORWARD	9	(56,007 )	-	(56,007 )

The notes on pages 7 to 9 form part of these financial statements.

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Balance Sheet

As At 31 January 2026

Balance Sheet

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	7	7,360	-	7,360	11,260
Cash at bank and in hand		32,112	-	32,112	104,971

		39,472	-	39,472	116,231
Creditors: Amounts Falling Due Within One Year	8	(147,762 )	-	(147,762 )	(172,238 )

NET CURRENT ASSETS (LIABILITIES)		(108,290 )	-	(108,290 )	(56,007 )

TOTAL ASSETS LESS CURRENT LIABILITIES		(108,290 )	-	(108,290 )	(56,007 )

NET LIABILITIES		(108,290 )	-	(108,290 )	(56,007 )

FUNDS OF THE CHARITY
Unrestricted Funds				(108,290 )	(56,007 )

TOTAL FUNDS	9			(108,290 )	(56,007 )

For the year ending 31 January 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.

The financial statements were approved by the board of trustees and authrorised for issue on 21 October 2026 and were signed on its behalf by:

Mr Abdulghani Hassan

Trustee

The notes on pages 7 to 9 form part of these financial statements.

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Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. Accounting Policies

1.1. 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 financial statements have been prepared under the historical cost convention.

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

1.2. 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.

1.3. Incoming Resources

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.

1.4. 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.

1.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2. Income from Donations and Legacies

			2026
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	83,406	145,333	228,739
Member subscriptions and sponsorships	-	64,753	64,753
Gift aid	-	97,002	97,002

	83,406	307,088	390,494

			2025
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	115,428	144,844	260,272
Member subscriptions and sponsorships	-	10,445	10,445
Gift aid	-	79,070	79,070

	115,428	234,359	349,787

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Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3. Income from Other Trading Activities

	2026	2025
	Unrestricted funds	Unrestricted funds
	£	£
Date Sale	24,568	38,825

4. Analysis of Expenditure

			2026
	Activities undertaken directly	Support costs (see note 5 )	Total
	£	£	£
Support Costs	-	124,315	124,315
Charitable Activities	343,030	-	343,030

	343,030	124,315	467,345

			2025
	Activities undertaken directly	Support costs (see note 5 )	Total
	£	£	£
Support Costs	-	107,609	107,609
Charitable Activities	243,192	-	243,192

	243,192	107,609	350,801

5. Support Costs

	2026	2025
	Support Costs	Support Costs
	£	£
General administration	124,315	107,609

6. Average Number of Employees

Average number of employees during the year was: NIL (2025: NIL)

7. Stocks

	2026	2025
	£	£
Finished goods	7,360	11,260

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Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	145,362	169,438
Accruals and deferred income	2,400	2,800

	147,762	172,238

9. Movement in Funds

	As at 1 February 2025	Income	Expenditure	As at 31 January 2026
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	(56,007 )	107,974	(160,257 )	(108,290 )
Restricted funds
Restricted Funds	-	307,088	(307,088 )	-


Total funds	(56,007 )	415,062	(467,345 )	(108,290 )

	As at 1 February 2024	Income	Expenditure	As at 31 January 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	(93,818 )	154,253	(116,442 )	(56,007 )
Restricted funds
Restricted Funds	-	234,359	(234,359 )	-


Total funds	(93,818 )	388,612	(350,801 )	(56,007 )

10. 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.

No trustee expenses have been incurred.

11. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

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Trustees	Mr Abdulghani Hassan - Chair
	Mr Qasim Mohammed - Trustee
	Mr Ali Aidarus - Trustee


Charity Number	1205182

Company Number	13843296

Independent Examiner	Askir Ali ACCA
	Quilfords Limited
	Chartered Certified Accountants
	113 Romford Road London E15 4LY