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 2026

for

Orphans in Need

Page

Strategic Report

1

Report of the Trustees

2

to

6

Report of the Independent Auditors

7

to

10

Statement of Financial Activities

11

Balance Sheet

12

Cash Flow Statement

13

Notes to the Cash Flow Statement

14

Notes to the Financial Statements

15

to

26

The trustees present their strategic report for the year ended 31st January 2026.

REVIEW OF BUSINESS

Key Performance Indicators

2026

2025

2024

£

Donations Received

12,128,772

10,758,332

12,284,487

Donation Growth/Decline

12.7%

(12.2%)

7.8%

Net Income/(Expenditure)

1,549,794

(936,753)

1,260,746

Net Income/(Expenditure as % of Donations received

12.7%

(8.7%)

10.3%

The charity continued its charitable activities during the year.

Total income decreased from £23.1m in the previous year to £21.6m.

However net income increased from net expenditure of £936K to net income of £1.5m and net assets increased from £12.6m to £14.1m.

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 £13 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 26th October 2026 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 2026. 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).

Introduction

Throughout the year, our purpose remained clear: to support orphaned children, widows and vulnerable families with practical care, dignity and opportunities for a more secure future.

The generosity of our supporters enabled the charity to continue its sponsorship, education, food assistance, healthcare and humanitarian programmes. Behind each area of work is a child who needs dependable care or a family facing difficult circumstances. Their needs remain at the centre of our decisions and our commitment to service.

OBJECTIVES AND ACTIVITIES

Objectives and aims

Our charitable purpose

Orphans in Need works to relieve poverty and sickness and advance education among people in need. We give particular attention to orphaned children, widows and communities affected by conflict, displacement and natural disasters.

Our work combines assistance with daily essentials and support for longer term wellbeing. Food, clothing, shelter and healthcare help meet immediate needs. Education and continuing care help children develop their abilities and look towards the future with greater confidence.

Public benefit

The trustees have had regard to the Charity Commission's guidance on public benefit when reviewing the charity's objectives and activities. Our programmes seek to address hardship and improve access to care and education for those who need support.

The welfare and dignity of beneficiaries guide our approach. Wherever safe and appropriate, sponsorship seeks to support children within their families and communities. Assistance to widows complements this work by helping mothers meet household needs and care for their children.

Working with local partners

Local delivery organisations bring knowledge of the communities they serve and the circumstances facing individual families. The charity works through these relationships to deliver assistance consistent with its charitable objectives and policies.

Partner due diligence, programme monitoring and expenditure oversight support this approach. The charity's responsibility is to combine practical assistance with appropriate accountability for the resources entrusted to it.

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

Orphan sponsorship

Orphan sponsorship remained central to our work during the year. Regular assistance contributed towards education, nutrition, healthcare, clothing and other essentials. This support is intended to ease the pressures that can interrupt a child's education and undermine their wellbeing.

Our ambition goes beyond meeting immediate needs. We want children to have dependable care, the opportunity to learn and encouragement to pursue their abilities. Continuing sponsorship provides a foundation for that ambition.

Wider care for children

Through Global Orphan Care, the charity provided assistance beyond individual sponsorship, including medical aid, housing support and emergency assistance. This wider approach recognises that a child's needs can change and that some families require additional help during particularly difficult periods.

Homes and shelters supported by the charity contributed to the provision of education, nutrition, psychosocial support and medical care. The safety and wellbeing of children remain central to the purpose of this support.

Supporting widows and families

Widowed families continued to receive food parcels and essential relief assistance. Helping a mother meet everyday household needs is an important part of caring for the children who depend on her.

This work complemented orphan sponsorship and wider family assistance. Our approach recognises the pressures facing vulnerable households and the importance of providing support respectfully, with regard for the dignity of each family.

Healthcare and emergency assistance

Medical supplies and pharmaceuticals formed an important part of the charity's humanitarian work. Contributions provided through a partner supported medical assistance in communities affected by conflict and poverty. Emergency programmes also addressed urgent needs in conflict-affected areas. This assistance sat alongside continuing care programmes, reflecting the charity's commitment to responding to immediate hardship while maintaining attention to longer term needs.

Education and opportunity

The charity continued to support education through sponsorship, care provision and assistance to delivery partners. Its longer term educational plans include developing schools in underserved communities. We believe that access to education is essential to a child's future. Our aim is to help children remain in learning, develop knowledge and skills, and gain the confidence to make choices about their lives.

Our supporters

The trustees offer sincere thanks to donors, volunteers, staff and delivery partners. Their generosity, time and commitment make this work possible. We recognise the trust placed in Orphans in Need and the responsibility to honour that trust through careful stewardship and a sustained focus on beneficiaries.

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

Our ambition is to reach more orphaned children, strengthen access to education and maintain practical support for widows and vulnerable families. We intend to build on sponsorship, healthcare and emergency relief while improving the systems and donor relationships that support this work.

Development will reflect local needs, resources and delivery capacity, with dependable care and responsible stewardship at its centre.

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 26th October 2026 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 2026 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 2026 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

26th October 2026

2026

2025

Unrestricted

Restricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

8,201,738

13,392,052

21,593,790

23,122,869

Investment income

4

306,156

-

306,156

337,247

Other income

-

1,102

Total

8,507,894

13,392,052

21,899,946

23,461,218

EXPENDITURE ON

Raising funds

5

2,300,156

-

2,300,156

1,968,514

Charitable activities

6

General

4,487,634

13,392,052

17,879,686

22,461,105

Other

9

170,310

-

170,310

(31,648

)

Total

6,958,100

13,392,052

20,350,152

24,397,971

NET INCOME/(EXPENDITURE)

1,549,794

-

1,549,794

(936,753

)

RECONCILIATION OF FUNDS

Total funds brought forward

12,600,179

-

12,600,179

13,536,932

TOTAL FUNDS CARRIED FORWARD

14,149,973

-

14,149,973

12,600,179

2026

2025

Unrestricted

Restricted

Total

fund

funds

Notes

£

FIXED ASSETS

Intangible assets

14

2,756

-

2,756

6,385

Tangible assets

15

937,700

-

937,700

934,698

Investment property

16

125,000

-

125,000

1,065,456

-

1,065,456

1,066,083

CURRENT ASSETS

Debtors

17

306,972

-

306,972

234,310

Cash at bank

13,034,862

-

13,034,862

11,407,525

13,341,834

-

13,341,834

11,641,835

CREDITORS

Amounts falling due within one year

18

(257,317

)

-

(257,317

)

(107,739

)

NET CURRENT ASSETS

13,084,517

-

13,084,517

11,534,096

TOTAL ASSETS LESS CURRENT

LIABILITIES

14,149,973

-

14,149,973

12,600,179

NET ASSETS

14,149,973

-

14,149,973

12,600,179

FUNDS

19

Unrestricted funds

14,149,973

12,600,179

TOTAL FUNDS

14,149,973

12,600,179

The financial statements were approved by the Board of Trustees and authorised for issue on 26th October 2026 and were signed on its behalf by:

A Musa - Trustee

Cash flows from operating activities

Cash generated from operations

1

1,350,131

(1,883,281

)

Net cash provided by/(used in) operating activities

1,350,131

(1,883,281

)

Cash flows from investing activities

Purchase of tangible fixed assets

(21,709

)

(26,130

)

Sale of tangible fixed assets

-

2,100

Interest received

298,512

330,487

Net cash provided by investing activities

276,803

306,457

Change in cash and cash equivalents in the

reporting period

1,626,934

(1,576,824

)

Cash and cash equivalents at the beginning

of the reporting period

11,407,525

12,984,053

Cash in cash and cash equivalents due to

exchange rate movements

403

296

Cash and cash equivalents at the end of the

reporting period

13,034,862

11,407,525

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

2026

2025

£

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

of Financial Activities)

1,549,794

(936,753

)

Adjustments for:

Depreciation charges

21,934

30,174

Profit on disposal of fixed assets

-

(1,102

)

Interest received

(298,512

)

(330,487

)

(Increase)/decrease in debtors

(72,663

)

41,055

Increase/(decrease) in creditors

149,578

(686,168

)

Net cash provided by/(used in) operations

1,350,131

(1,883,281

)

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1/2/25

Cash flow

At 31/1/26

£

Net cash

Cash at bank

11,407,525

1,627,337

13,034,862

11,407,525

1,627,337

13,034,862

Total

11,407,525

1,627,337

13,034,862

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

2026

2025

Restricted

Unrestricted

Total

£

Donations

5,569,989

6,558,783

12,128,772

10,758,332

Gift Aid

-

1,642,955

1,938,821

Donated Services and Facilities

7,822,063

-

7,822,063

10,425,716

13,392,052

8,201,738

21,593,790

23,122,869

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

2026

2025

£

Water

480

1,100

Orphans

3,703,994

4,518,816

Food

1,208,602

1,819,878

Emergency

656,913

803,783

Medical Supplies

7,822,063

10,425,575

13,392,052

17,569,152

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

2026

2025

£

Rents received

7,644

6,760

Deposit account interest

298,512

330,487

306,156

337,247

5.	RAISING FUNDS

Raising donations and legacies

2026

2025

£

Staff costs

389,121

349,724

Postage and stationery

16,186

13,777

Digital exposure

668,891

710,880

Marketing

267,946

246,909

Fund raising expenses

808,926

506,334

Telephone

11,260

9,089

Motor and travel

74,613

76,441

Accomodation

13,078

11,364

Bank charges

50,135

43,996

2,300,156

1,968,514

6.	CHARITABLE ACTIVITIES COSTS

Grant

funding of

activities

Support

Direct

(see note

costs (see

Costs

7)

note 8)

Totals

£

General

1,269,372

16,563,425

46,889

17,879,686

7.	GRANTS PAYABLE

2026

2025

£

General

16,563,425

21,206,392

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

2026

2025

£

Minhaj Welfare

209,667

-

Alsabil Welfare House

2,650,523

3.440,481

Novo Jibon

241,470

337,435

OIN Nepal

207,531

226,694

OIN USA

-

2,500

African Development Trust

310,704

329,932

Donated Pharmaceuticals

7,822,063

10,425,,575

ARRDO

-

167,093

Charity Development Association

-

175,118

INARA

684,017

2,281,630

Mawah Education Foundation

3,092,134

3,171,475

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

1,106,825

351,113

16,324,935

20,909,046

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

8.	SUPPORT COSTS

Governance

Management

costs

Totals

£

General

11,338

35,551

46,889

9.

OTHER

2026

2025

£

Foreign exchange

170,310

(31,648

)

Support costs

46,889

52,581

217,199

20,933

10.	NET INCOME/(EXPENDITURE)

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

2026

2025

£

Auditors' remuneration

12,417

11,630

Depreciation - owned assets

18,325

17,474

Surplus on disposal of fixed assets

-

(1,102

)

Accounting Software amortisation

254

265

TV Commercial amortisation

2,318

Website Costs amortisation

1,036

10,117

11.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st January 2026 nor for the year ended 31st January 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st January 2026 nor for the year ended 31st January 2025.

12.	STAFF COSTS

2026

2025

£

Wages and salaries

699,253

794,087

Social security costs

67,617

70,238

Pension

9,776

9,652

776,645

873,977

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

2026

2025

26

29

13.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

5,553,717

17,569,152

23,122,869

Investment income

337,247

-

337,247

Other income

1,102

-

1,102

Total

5,892,066

17,569,152

23,461,218

EXPENDITURE ON

Raising funds

1,968,514

-

1,968,514

Charitable activities

General

4,891,953

17,569,152

22,461,105

Other

(31,648

)

-

(31,648

)

Total

6,828,819

17,569,152

24,397,971

NET INCOME/(EXPENDITURE)

(936,753

)

-

(936,753

)

RECONCILIATION OF FUNDS

Total funds brought forward

13,536,932

-

13,536,932

TOTAL FUNDS CARRIED FORWARD

12,600,179

-

12,600,179

14.	INTANGIBLE FIXED ASSETS

Accounting

TV

Website

Software

Commercial

Costs

Totals

£

COST

At 1st February 2025 and 31st January 2026

908

11,589

50,584

63,081

AMORTISATION

At 1st February 2025

387

6,761

49,548

56,696

Charge for year

254

2,318

1,036

3,608

Exchange differences

21

-

21

At 31st January 2026

662

9,079

50,584

60,325

NET BOOK VALUE

At 31st January 2026

246

2,510

-

2,756

At 31st January 2025

521

4,828

1,036

6,385

15.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

machinery

£

COST

At 1st February 2025

800,000

71,654

86

Additions

-

At 31st January 2026

800,000

71,654

86

DEPRECIATION

At 1st February 2025

-

15

Charge for year

-

10

Exchange differences

-

3

At 31st January 2026

-

28

NET BOOK VALUE

At 31st January 2026

800,000

71,654

58

At 31st January 2025

800,000

71,654

71

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1st February 2025

115,617

26,137

233,254

1,246,748

Additions

2,267

-

19,442

21,709

At 31st January 2026

117,884

26,137

252,696

1,268,457

DEPRECIATION

At 1st February 2025

85,623

4,495

221,917

312,050

Charge for year

4,573

4,964

8,778

18,325

Exchange differences

-

315

64

382

At 31st January 2026

90,196

9,774

230,759

330,757

NET BOOK VALUE

At 31st January 2026

27,688

16,363

21,937

937,700

At 31st January 2025

29,994

21,642

11,337

934,698

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 2025

and 31st January 2026

125,000

NET BOOK VALUE

At 31st January 2026

125,000

At 31st January 2025

125,000

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

17.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other debtors

38,345

55,660

Prepayments

268,627

178,650

306,972

234,310

18.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

213,623

71,499

Social security and other taxes

15,340

12,448

Other creditors

9,643

8,582

Accrued expenses

18,711

15,210

257,317

107,739

19.	MOVEMENT IN FUNDS

Net

movement

At

At 1/2/25

in funds

31/1/26

£

Unrestricted funds

General fund

12,600,179

1,549,794

14,149,973

TOTAL FUNDS

12,600,179

1,549,794

14,149,973

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

8,507,894

(6,958,100

)

1,549,794

Restricted funds

Restricted Fund

13,392,052

(13,392,052

)

-

TOTAL FUNDS

21,899,946

(20,350,152

)

1,549,794

Comparatives for movement in funds

Net

movement

At

At 1/2/24

in funds

31/1/25

£

Unrestricted fund

13,536,932

(936,753

)

12,600,179

TOTAL FUNDS

13,536,932

(936,753

)

12,600,179

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted fund

5,892,066

(6,828,819

)

(936,753

)

Restricted fund

Restricted Fund

17,569,152

(17,569,152

)

-

TOTAL FUNDS

23,461,218

(24,397,971

)

(936,753

)

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

Net

movement

At

At 1/2/24

in funds

31/1/26

£

Unrestricted fund

13,536,932

613,041

14,149,973

TOTAL FUNDS

13,536,932

613,041

14,149,973

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted fund

14,399,960

(13,786,919

)

613,041

Restricted fund

Restricted Fund

30,961,204

-

TOTAL FUNDS

45,361,164

(44,748,123

)

613,041

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

20.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st January 2026.