Help The Needy- Annual Report 2018

Registered Charity No: 1059951

Annual Report and Financial Statements Year ended 28 February 2018

Improving Lives

1

Charity name:

Help The Needy Charitable Trust

Charity number: 1059951 Principal office:

501 Crown House North Circular Road London NW10 7PN United Kingdom

Trustees:

Mr Raad Salman (Chairman) Mr Mohamad Abdul Wahab Kasim Mr Ali Mare

Auditors:

K K Associates Chartered Accountants & Statutory Auditors 305 Crown House Park Royal North Circular Road London, NW10 7PN

www.helptheneedy.org.uk

2

(Charity Commission England & Wales)

Bankers:

Barclays Bank 9 Portman Square W1A 3AL Lloyds Bank PLC Brodesley Green West Midlands Birmingham, B9 4SU HSBC bank 8 Canada Square London, E14 5HQ Metro Bank PLC One Southampton Row London WC1B 5HA Al Rayan Bank Edgbaston House 3 Duchess Place Birmingham, B16 8NH

Contents: Charity information About us Statement of Trustees Vision/ Mission/ Values Accountability, Transparency, Four Focused Areas Food Security Water /Sanitation /Hygiene for all Education and Vocational Training Health Projects Orphans and Widows Support Shelter and Habitats Projects Seasonal Projects Income Generating Projects Emergency Response - Rohingya Emergency Response - Iraq Case Studies Trustees’ annual report (continued) Independent auditor’s report Statement of financial activities Statement of financial position Statement of cash flows Notes to the financial statements Make a Donation

2 4 5 6 7 8 10 12 14 18 20 22 24 26 28 30 32-36 38-39 40-42 43 44 45 46-52 53 3

ABOUT US Help The Needy Charitable Trust is an international humanitarian and development organization established in 1996 and registered with the charity commission of England and Wales as an emergency relief and development organisation. We work on some thematic areas around the world including Education, Health, Livelihood and Sponsorships, Protection, Child Protection, Women Empowerment, and seasonal projects. Help The Needy Charitable Trust is dedicated to supporting the most vulnerable people regardless of race, ethnicity or religion. We endeavor to fulfill two crucial objectives; the first is protecting life and dignity in times of emergency and the second is empowering communities through sustainable development.

4

Protecting life and dignity Empowering communities

STATEMENT OF TRUSTEES: Help The Needy Charitable Trust has grown significantly since it was first established in 1996.

We have strengthened our infrastructure, both in the UK and overseas, and built the capacity of our staff to deliver life-changing projects. Furthermore, we have grown our partnerships in countries of operation. Our goal is to ensure the delivery of longterm, sustainable solutions and we remain committed to making a significant contribution to combating poverty and injustice worldwide. With your generous support, our projects reach hundreds of thousands of vulnerable individuals and communities every year.

Help The Needy has supported families affected by natural disasters by providing lifesaving shelter and other essential supplies during times of great

need. Our long-term development programs have supported communities to change their lives for the better through opportunities for economic growth and vocational training. As we reflect on the many achievements of the previous year, we would like to extend our gratitude and appreciation to all of our donors, implementing partners, team members and well-wishers for their continued support. Help The Needy aims to continue its hard work and maximize the impact of its projects, creating sustainable solutions to help poor communities worldwide lift themselves out of poverty. I hope you will find this report encouraging and informative, and that you will continue to support Help The Needy Charitable Trust in the future.

5

MISSION Our mission is to tackle poverty and bring a semblance of normality to the lives of orphans, widows, and families who are affected by natural disaster and chronic poverty.

VISION Our vision is to empower and enable vulnerable and disadvantaged women and children to sustain their livelihoods through means of shelter, food, primary healthcare, and education.

VALUES Our work is a reflection of our values and we believe that this is the best way to attain success in helping the vulnerable around the world.

6

TRANSPARENCY We adopt a transparent mechanism to engage communities, beneficiaries, and key stakeholders to ensure our activities are a success. Transparency remains at the heart of our humanitarian and development work.

ACCOUNTABILITY We have established an accountability framework within the organisation, as well as in our projects.

EMPOWERMENT We encourage productive achievement, to unleash the highest potential of all members of our team.

INNOVATION We demonstrate an innovative approach in all of our activities.

7

FOUR FOCUSED AREAS Emergency Response Programme & Habitat

Education, Health, WASH, Protection & Child Protection

8 8

Women Empowerment & Livelihood

Seasonal Projects

9 9

FOOD SECURITY HTN implemented food security porgramme in 6 countries Iraq Bangladesh Sri lanka Myanmar Yemen Pakistan The programme include z Dry food distibution z Hot meals distribution z Ramadan food parcels distribution on z Ramadan iftar meals distribution n z Qurbani meat distribution

Total benfited from this porgramme are

185,290 people

1 10

11

WATER /SANITATION /HYGIENE FOR ALL HTN supported many people in Iraq, Bangladesh, and SriLanka by providing clean drinking water and means for personal hygiene products. Additionally, HTN health teams in Iraq and Bangladesh started hygiene awareness campaigns inside the refugee camps, to reduce the risk of spreading diseases inside the crowded camps.

The WASH program included: Deep and shallow water wells, Water purification plants, Hygiene kit distribution and Personal hygiene awareness.

The WASH program included: z Deep and shallow water wells z Water purification plants z Hygiene kit distribution and z Personal hygiene awareness.

12

Total number of beneficiries

20,000 people

13

EDUCATION AND VOCATIONAL TRAINING HTN is running two vocational centres in Iraq & Bangladesh which help thousands of beneficiaries to gain a set of skills that will equip them to get into the job market and start their own businesses.

HTN supports school kids in Iraq and Bangladesh by providing books, school uniforms, and school bags.

Fully aware of the importance of skill development, HTN started two vocational training centres to create more skilled hands in the workforce. More than 480 youth are getting vocational training and education each year by the skill development effort of HTN. To provide global standard vocational training HTN is running a six-month training program in more than five areas of skill which are: Information and Communication Technology (ICT), Electrical, Electronics, Textile, and Automobile. It is located in the heart of Jessore district, Bangladesh.

14

The vocational training program in Iraq helps 200 women annualy to acquire the skills of design and sewing while also providing them with the necessary equipment, such as a sewing machine, needed to start a new business.

15

The Foundation has built four elementary schools in Anbar province – Iraq after the liberation of Ramadi. Each school contains six classrooms, a management room, staff room, and a toilet facility.

The School is built using porta cabin units manufactured inside the destroyed school sites. Because of these schools, approximately 750 students returned to school and did not miss a full academic year due to the destruction of most schools.

16

One school kit includes a bag, a pen and colour pencils.

10,000 kits

were distributed

17

HEALTH z HTN supported the local authorities in Iraq to refurbish a medical center in Anbar province, Iraq. z HTN Supplied medical equipment to the hospitals in

Mosul, Iraq. z HTN is still running a medical clinic in Cox Bazar,

Bangladesh for the Rohingya refugees. z HTN in partnership with WHO, started and ran four

mobile medical clinics in Iraq. z HTN has helped more than 10,000 people in 2017/18 in

the health sector.

HTN helped over

10,000

people in 2017/18 in the health sector.

18

HTN in partnership with OCHA operated two medical clinics in refugees camps in Iraq.

19

ORPHANS AND WIDOWS SUPPORT z During 2017 HTN supported more than 1,000 orphans and

widows in Iraq, Myanmar, Bangladesh by providing a monthly income allowance. z Orphans and widows registered in the HTN database receive

food rations, clothing, winter kits, and Qurbani meat. z Families of orphans are a priority amongst all the candidates

eligible to join our income generating projects. z HTN built 84 barracks shelters in Myanmar for refugees.

20

HTN supported more than

1,000+

orphans and widows in 2017/18

21

SHELTER AND HABITATS z HTN

assisted the internally displaced families returning to their homes by rebuilding their houses that were destroyed during the liberation of Anbar province. So far 340 families have settled into their rebuilt homes. z Durning 2017/18 HTN built 150 shelters for the rohingya refugees in Coxs Bazar, Bangladesh. Each family received a shelter and basic needs. z HTN build 84 barrack shelters inside the Arakan camps in

Myanmar, each barrack accommodates 8 families.

HTN built 84 barrack shelters in Myanmar

22

HTN REBUILDING 150 HOUSES IN IRAQ

23

SEASONAL PROJECTS This programme includes: z WINTER KIT DISTRIBUTION

Twenty thousand families in Iraq and Bangladesh benefited from this project receiving blankets, heaters, fuel and winter clothing.

20,000 families benefitted from this programme

24 24

z ZAKAT

AL-FITR

More than 10,000 families in Iraq received Zakat Alfitr in in-kind donations.

z EID

CLOTHING DISTRIBUTION

2,000 Kids in Iraq received eid gifts and clothing to celebrate the occasion.

25

INCOME GENERATING PROJECTS This programme is designed to elevate the living conditions of low-income families by supporting a member of the family to create his/ her own business. HTN provides all the financial and technical support for the recipients and continues to follow up with the beneficiary to make sure the business is successful.

So far, 250 Families received assistance to establish their businesses. The project covers a wide range of business areas such as livestock breeding, honey bee breeding, blacksmith shop, carpentry, restaurants, taxis, grocery stores, convenience shops, accessories and clothing shops. The project aims to create employment opportunities as well as improving the living condition of the participants.

26

250 Families received assistance

27

EMERGENCY RESPONSE - ROHINGYA The core goal of HTN intervention is to help the victims of natural disasters, wars and conflict as HTN provide the essentials needed to save lives and will stand with the local community as it recovers from the aftermath.

During 2017/18, HTN extended its helping hand to the thousands of Rohingya refugees who fled from Myanmar to Bangladesh. HTN’s team was on the border providing food, drinking water, and clothing to the refugees.

Our intervention continued to help the refugees to settle in the camps, as 300 shelters were constructed and distributed, in addition to 25 shower rooms, 5 children friendly areas, 2 women-friendly areas, 3 community centres, 1 kitchen, 1 health clinic, and providing ambulance 5 days a week to give medical assistance and complementary medicine.

One health clinic and ambulance are working five days a week to provide medical assistance and free medicine.

28

29

EMERGENCY RESPONSE - IRAQ In Iraq during 2017/18 HTN supported the internally displaced people in the camps by providing food, drinking water, bedding and clothing.

Mid of 2017/18 the military operations started to reclaim the cities into government control. HTN was one of first NGOs to enter Ramadi the central city in Anbar province to help the people trapped inside the city during the military operation by providing the essential needs such as food, water, and shelter.

The city was destroyed and all the infrastructure was entirely or partially damaged.

Schools, hospitals, roads, water facilities, government buildings, and markets were all impacted making the city not suitable for living.

The first project started in Anbar province was to rebuild the broken-down houses to encourage people to return to their homes. We are proud to say that more than 340 homes have been rebuilt again by HTN. 4 Temporary primary schools have been built in the same site of destroyed schools to help the kids to go back to their normal life and learn.

A school has been fully renovated and provided with desks and furniture 30

A health clinic fully renovated

12 Water purification plants have been installed in different neighborhoods to provide drinking water for residents.

250 Poor families received support to start a new business and became economically self – sufficient.

31

CASE STUDIES Aietidal Sabah: Aietidal, who was born in Al-Anbar in 1976, got divorced after having two children, leaving her with nowhere to go. She returned to her parents ,who were poor and sick.

Aietidal became the only person responsible for her kids. Her ex-husband wouldn’t agree to spend a single penny on them. She felt lonely and confused as to why this was happening to her and her children. She worked in several small jobs in her city to fulfill her family’s needs. After ISIS took control of Anbar, she had to leave the city, and therefore became displaced in the city of Erbil. It was an entirely new environment for Aietidal, so she struggled to find a source of income to support her kids to go to school.

Upon seeing an HTN Vocational Centre advert, she immediately contacted the center and registered. Soon after, Aietidal was enrolled in the program, and she was looking forward to harnessing these skills to make a living out of them. After completing the training, Aietidal found a job in a sewing factory. She also worked from home and sewed casual clothes, student uniforms, bed covers and different type of dresses for people. Things took a turn for the best for Aietedal and her children. She proved to herself, her children and society that she is capable of providing for herself and her family without anyone’s help.

32

Dina Ismael Mohammed Jasim Dina Ismael Mohammed Jasim was born in 1981. She has a Bachelor degree in Administration and economy. One of her sisters has epilepsy, and the other suffers from a deformation in her forehead and eye. As for her brothers, one of them is paralyzed, and the other brother is in prison. They live in a rented apartment for 450 US dollars per month. Dina was struggling to find a source of income enough to suffice for the daily needs of the family, in addition to providing the cost of daily treatment.

Unfortunately, the society in which she lives does not provide women with many job opportunities. She saw an ad by HTN about a program for small income-generating projects for families in need, and she immediately signed up. At the end of the training stage, she decided to work as a taxi driver for women and began to work which secured a source of monthly income enough to meet the needs of the her family.

33

CASE STUDIES Mohammed Sami

Mohammed Sami, at the age of 39 years old, was displaced from the city of Fallujah to the city of Erbil with his family of ten. After the displacement to the city of Erbil, he was struggling to find a job with a sufficient income to meet the daily expenses of his family and rent. He was not lucky enough to find a job because he does not have a certificate of study or a second language to help him with that. So he signed up for a small income generating program by HTN, and he chose the car repair project in which he had experience, therefore he managed to provide a steady income for his family.

34

Rukunuzzaman A youth, who has set up his own business with the support of the HTN Bangladesh Office. He was a student in the HTN Vocational Training Centre for ICT and completed his six months of training successfully. He now earns more than $180 Per month from his business.

Sonia Afroz Eighteen years old is the daughter of Late Rezaul Islam and Sahida Begum.

After her father’s death, she was bound to leave her study because there was no one to support her education. She learns theoretical knowledge of textile In the HTN Vocational Training Centre, where she learnt about the different parts of a sewing machine. After completing this course successfully, she wanted to get a Job in the textile sector.

“I feel proud to get a chance in this training centre. Moreover, I think that I have learnt in this center better than any other training center, and I am pleased to be a part of the HTN training center” says Sonia.

35

CASE STUDIES

Huymaira Akter The patient Huymaira Akter, a 5 year old girl and daughter of Abu Toyab, lived in Singri para village, bole Bazar Thana of Myanmar. She came to Bangladesh with her parents during the Rohingya influx. They entered Bangladesh crossing by Thangkhali, Ukhiya, Cox’s Bazar. Now she lives in Kutupalong Rohingya Refugees camp. When she came into the HTN health care centre with her father for treatment, a doctor examined her and found that she had a strong fever with a skin infection on her head and face. She was given the right medical treatment until she fully recovered, and her family is very thankful for getting the right free treatment and medicine.

36

In Iraq during 2017/18 HTN aiding the internally displaced people.

37

Help The Needy Charitable Trust Trustees’ Annual Report (continued) Year ended 28 February 2018

The trustees present their report and account for the year ended 28 February 2018. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s governing document, the Charities Act 2011 and the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard FRS102 issued in 2014.

STRUCTURE, GOVERNANCE, AND MANAGEMENT The Declaration of Trust governs the affairs of Help The Needy Charitable Trust dated 15 November 1996. A board of trustees manages the charity. In the year ended 28 February 2018, the following persons served as trustees: Mr Raad Salman (Chairman) Mr Ali Mare Mr Mohamad Abdul Wahab Kasim

OBJECTIVES AND ACTIVITIES The charity’s objectives are the relief of inhabitants of war-torn areas, the supply, and transportation of humanitarian aid, the comfort of sickness, the alleviation of poverty, and the advancement of education. In this regard, the charity continued to support and sponsor the health and education initiatives, poverty relief efforts and construction and repair of houses and accommodation.

The source of income was public donations. No grant was received from any government organisation.

FINANCIAL REVIEW The donations received this year reduced when compared with the previous year and funds brought forward have been used to implement the charity’s programs. The Trustees expect that donations received will grow again in the future.

RISK MANAGEMENT The charity takes robust steps to manage the risks involved in achieving its aim and objectives. The Board of Trustees reviews significant risks and makes sure that they are taking appropriate measures to maintain and reduce their impact. Managers manage resources, monitor performance and have also established, and lead, an active internal control environment, systems, processes, and procedures support this.

PUBLIC BENEFIT The charity develops strategic plans to make sure that we provide maximum public benefit and achieve our strategic objectives, which fall under purposes defined by the Charities Act 2011.

38 8

Help The Needy Charitable Trust Trustees’ Annual Report (continued) Year ended 28 February 2018

RESPONSIBILITIES OF THE TRUSTEES The charity’s trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations.

The law applicable to charities in England and Wales 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 the United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The trustees must not approve the financial statements unless they are satisfied that they give an accurate and fair view of the state of affairs of the charity and the income and expenditure of the charity for that period.

In preparing these financial statements, the trustees are required to: Ź VHOHFW VXLWDEOH DFFRXQWLQJ SROLFLHV DQG WKHQ DSSO\ WKHP FRQVLVWHQWO\ Ź REVHUYH WKH PHWKRGV DQG SULQFLSOHV LQ WKH &KDULWLHV 6253 Ź PDNH MXGJPHQWV DQG DFFRXQWLQJ HVWLPDWHV WKDW DUH UHDVRQDEOH DQG SUXGHQW Ź VWDWH ZKHWKHU DSSOLFDEOH DFFRXQWLQJ VWDQGDUGV KDYH EHHQ IROORZHG VXEMHFW WR DQ\ PDWHULDO GHSDUWXUHV GLVFORVHG DQG H[SODLQHG LQ the financial statements; Ź SUHSDUH WKH ILQDQFLDO VWDWHPHQWV RQ WKH JRLQJ FRQFHUQ EDVLV XQOHVV LW LV LQDSSURSULDWH WR SUHVXPH WKDW WKH FKDULW\ ZLOO FRQWLQXH LQ operation.

The trustees are responsible for keeping adequate accounting records that are enough to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

AUDITORS K K Associates, Chartered Accountants, and Registered Auditors, have been re-appointed as auditors for the ensuing year.

Signed on behalf of the trustees 501 Crown House North Circular Road London NW10 7PN United Kingdom

Date: 24 December 2018

Mr Raad Salman Trustee

39

Independent Auditor’s Report

to the Members of Help The Needy Charitable Trust Year ended 28 February 2018

OPINION We have audited the financial statements of Help the Needy Charitable Trust (the ‘charity’) for the year ended 28 February 2018 which comprise the statement of financial activities, statement of financial position, statement of cash flows and the related notes, 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, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

This report is made solely to the charity’s members, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity’s members those matters we are required to state to them in an auditor’s 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 charity and the charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

IN OUR OPINION THE FINANCIAL STATEMENTS: Ź JLYH D WUXH DQG IDLU YLHZ RI WKH VWDWH RI WKH FKDULW\ŲV DIIDLUV DV DW )HEUXDU\ DQG RI LWV LQFRPLQJ UHVRXUFHV DQG application of resources, including its income and expenditure, for the year then ended; Ź KDYH EHHQ SURSHUO\ SUHSDUHG LQ DFFRUGDQFH ZLWK 8QLWHG .LQJGRP *HQHUDOO\ $FFHSWHG $FFRXQWLQJ 3UDFWLFH Ź KDYH EHHQ SUHSDUHG LQ DFFRUGDQFH ZLWK WKH UHTXLUHPHQWV RI WKH &KDULWLHV $FW 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 auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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 We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where: Ź WKH WUXVWHHVŲ XVH RI WKH JRLQJ FRQFHUQ EDVLV RI DFFRXQWLQJ LQ WKH SUHSDUDWLRQ RI WKH ILQDQFLDO VWDWHPHQWV LV QRW DSSURSULDWH or Ź WKH WUXVWHHV KDYH QRW GLVFORVHG LQ WKH ILQDQFLDO VWDWHPHQWV DQ\ LGHQWLILHG PDWHULDO XQFHUWDLQWLHV WKDW PD\ FDVW VLJQLILFDQW doubt about the charity’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.

40 0

Independent Auditor’s Report

to the Members of Help The Needy Charitable Trust (continued) Year ended 28 February 2018

OTHER INFORMATION The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the additional information. Our opinion on the financial statements does not cover the other data 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 additional 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 there is a material misstatement in the financial statements or a material misstatement of the other information. If based on the work we have performed, we conclude that there is a material misstatement of this additional information, we are required to report that fact.

We have nothing to report in this regard.

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report. We have nothing to report in respect of the following matters in connection to which the Charities Act 2011 requires us to report to you if, in our opinion: Ś WKH LQIRUPDWLRQ JLYHQ LQ WKH WUXVWHHVŲ UHSRUW LV LQFRQVLVWHQW LQ DQ\ PDWHULDO UHVSHFW ZLWK WKH ILQDQFLDO VWDWHPHQWV RU Ś DGHTXDWH DFFRXQWLQJ UHFRUGV KDYH QRW EHHQ NHSW RU Ś WKH ILQDQFLDO VWDWHPHQWV DUH QRW LQ DJUHHPHQW ZLWK WKH DFFRXQWLQJ UHFRUGV DQG UHWXUQV RU Ś ZH KDYH QRW UHFHLYHG DOO WKH LQIRUPDWLRQ DQG H[SODQDWLRQV ZH UHTXLUH IRU RXU DXGLW

RESPONSIBILITIES OF TRUSTEES As explained more in “Trustees responsibilities statement�, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give an accurate 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 charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going interest and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

41

Independent Auditor’s Report

to the Members of Help The Needy Charitable Trust (continued) Year ended 28 February 2018

Auditor’s responsibilities for the audit of the financial statements Auditor’s 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 an auditor’s report that includes our opinion. Reasonable assurance is a high level of confidence but is not a guarantee that an audit conducted following ISAs (UK) will always detect a material misstatement when it exists. Inaccuracies 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 from these financial statements.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional skepticism throughout the audit. We also: Ś ,GHQWLI\ DQG DVVHVV WKH ULVNV RI PDWHULDO PLVVWDWHPHQW RI WKH ILQDQFLDO VWDWHPHQWV ZKHWKHU GXH WR IUDXG RU HUURU GHVLJQ DQG perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Ś 2EWDLQ DQ XQGHUVWDQGLQJ RI LQWHUQDO FRQWURO UHOHYDQW WR WKH DXGLW WR GHVLJQ DXGLW SURFHGXUHV WKDW DUH DSSURSULDWH LQ WKH circumstances, but not to express an opinion on the effectiveness of the internal control. Ś (YDOXDWH WKH DSSURSULDWHQHVV RI DFFRXQWLQJ SROLFLHV XVHG DQG WKH UHDVRQDEOHQHVV RI DFFRXQWLQJ HVWLPDWHV DQG UHODWHG disclosures made by the trustees. Ś &RQFOXGH RQ WKH DSSURSULDWHQHVV RI WKH WUXVWHHVŲ XVH RI WKH JRLQJ FRQFHUQ EDVLV RI DFFRXQWLQJ DQG EDVHG RQ WKH DXGLW evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern. Ś (YDOXDWH WKH RYHUDOO SUHVHQWDWLRQ VWUXFWXUH DQG FRQWHQW RI WKH ILQDQFLDO VWDWHPHQWV LQFOXGLQJ WKH GLVFORVXUHV DQG ZKHWKHU the financial statements represent the underlying transactions and events in a manner that achieves a fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our inspection.

Kamal A. Kureshi (Senior Statutory Auditor) For and on behalf of K K Associates Chartered Accountants & statutory auditors 305 Crown House Park Royal North Circular Road London, NW10 7PN Date: 24 December 2018

42

Help The Needy Charitable Trust Statement of Financial Activities Year ended 28 February 2018

ņņņņņņņņņ

ņņņņņņņņņņņņ

ņņņņņņņņņņņņ

ņņņņņņņņņņņņ

őőőőőőőőő

őőőőőőőőőőőő

őőőőőőőőőőőő

őőőőőőőőőőőő

ņņņņņņņņņ

ņņņņņņņņņņņņ

ņņņņņņņņņņņņ

ņņņņņņņņņņņņ

őőőőőőőőő

őőőőőőőőőőőő

őőőőőőőőőőőő

őőőőőőőőőőőő

ņņņņņņņņņ

ņņņņņņņņņņņņ

ņņņņņņņņņņņņ

ņņņņņņņņņņņņ

őőőőőőőőő

őőőőőőőőőőőő

őőőőőőőőőőőő

őőőőőőőőőőőő

ņņņņņņņņņ

ņņņņņņņņņņņņ

ņņņņņņņņņņņņ

ņņņņņņņņņņņņ

őőőőőőőőő

őőőőőőőőőőőő

őőőőőőőőőőőő

őőőőőőőőőőőő

The notes on pages 46 to 52 form part of these financial statements.

43

Help The Needy Charitable Trust Statement of Financial Position 28 February 2018

2018 Note Fixed assets Tangible fixed assets Current assets Debtors Cash at bank and in hand

Creditors: amounts falling due within one year

14

15

16

Net current assets

£

2017 £

76,522

89,024

3,371 603,041

52,866 2,506,131

606,412

2,558,997

12,780

7,345

593,632

Total assets less current liabilities

670,154

Net assets

20

Funds of the charity Restricted funds Unrestricted funds

18 18

Total charity funds

£

20

670,154

The notes on pages 46 to 52 form part of these financial statements.

44

2,640,676

2,640,676

96,894 573,260

2,120,668 520,008

670,154

These financial statements were approved by the board of trustees and authorised for issue on 24 December 2018, and are signed on behalf of the board by:

Mr Raad Salman Trustee

2,551,652

2,640,676

Help The Needy Charitable Trust Statement of Cash Flows Year ended 28 February 2018

ņņņņņņņņņņņņ

ņņņņņņņņņņņņ

ņņņņņņņņņņņņ

ņņņņņņņņņ

őőőőőőőőőőőő

őőőőőőőőő

ņņņņņņņņņņņņ

ņņņņņņņņņ

őőőőőőőőőőőő

őőőőőőőőő

ņņņņņņņņņņņņ

ņņņņņņņņņņņņ

őőőőőőőőőőőő

őőőőőőőőőőőő

The notes on pages 46 to 52 form part of these financial statements.

45

Help The Needy Charitable Trust Notes to the Financial Statements Year ended 28 February 2018

46

Help The Needy Charitable Trust Notes to the Financial Statements (continued) Year ended 28 February 2018

őőőő

ņņņņņņņņņ

ņņņņņņņņņņņņ

ņņņņņņņņņņņņ

őőőőőőőőő

őőőőőőőőőőőő

őőőőőőőőőőőő

ņņņņņņņņņ

ņņņņņņņņņņņņ

ņņņņņņņņņņņņ

őőőőőőőőő

őőőőőőőőőőőő

őőőőőőőőőőőő

őőőő

őőőő

őőőő

47

Help The Needy Charitable Trust Notes to the Financial Statements (continued) Year ended 28 February 2018

48 8

ņņņņņņņņ

ņņņņņņņņ

ņņņņņņņņņ

ņņņņņņņņņ

őőőőőőőő

őőőőőőőő

őőőőőőőőő

őőőőőőőőő

ņņņņņņņņ

ņņņņņņņņņņņņ

ņņņņņņņņņņņņ

őőőőőőőő

őőőőőőőőőőőő

őőőőőőőőőőőő

ņņņņņņņņ

ņņņņņņņņņņņņ

ņņņņņņņņņņņņ

őőőőőőőő

őőőőőőőőőőőő

őőőőőőőőőőőő

Help The Needy Charitable Trust Notes to the Financial Statements (continued) Year ended 28 February 2018

(Note 19)

ņņņņņņņņņņņņ

ņņņņņņņņ

ņņņņņņņņņņņņ

ņņņņņņņņņņņņ

őőőőőőőőőőőő

őőőőőőőő

őőőőőőőőőőőő

őőőőőőőőőőőő

őőőőőőőő

őőőőőőőő

őőőőőőő

őőőőőőő

ņņņņņņņņ

ņņņņņņņņ

őőőőőőőő

őőőőőőőő

ņņņņ

ņņņņ

őőőő

őőőő

49

Help The Needy Charitable Trust Notes to the Financial Statements (continued) Year ended 28 February 2018

50

őőőőőőőő

őőőőőőőő

őőőőőőőő

őőőőőőőőő

ņņņņņņņņ

ņņņņņņņņ

ņņņņņņņņ

ņņņņņņņņņ

őőőőőőőő

őőőőőőőő

őőőőőőőő

őőőőőőőőő

őőőőőőőő

őőőőőőőő

őőőőőőőő

őőőőőőőőő

őőőőőőőő

őőőőőőőő

őőőőőőőő

őőőőőőőőő

ņņņņņņņ

ņņņņņņņņ

őőőőőőő

őőőőőőőő

ņņņņņņņņ

ņņņņņņņ

őőőőőőőő

őőőőőőő

Help The Needy Charitable Trust Notes to the Financial Statements (continued) Year ended 28 February 2018

őőőőőőőőő

őőőőőőőőő

őőőőőőőőő

őőőőőőőő

őőőőőőőőő

ņņņņņņņņņņņņ

ņņņņņņņņņņņņ

ņņņņņņņņņņņņ

ņņņņņņņņ

őőőőőőőőőőőő

őőőőőőőőőőőő

őőőőőőőőőőőő

őőőőőőőő

ņņņņņņņņ

ņņņņņņņņ

ņņņņņņņņ

ņņņņņņņņ

őőőőőőőő

őőőőőőőő

őőőőőőőő

őőőőőőőő

51

Help The Needy Charitable Trust Notes to the Financial Statements (continued) Year ended 28 February 2018

Fixed assets Debtors Cash at bank and in hand Creditors (falling due within one year) Net assets Unrestricted funds Restricted funds Total charity funds

Fixed assets Debtors Cash at bank and in hand Creditors (falling due within one year) Net assets Unrestricted funds Restricted funds Total charity funds

52

Unrestricted Funds

Restricted Funds

20,372

Total Funds 2018 £ 76,522 3,371 603,041

£

£ 76,522

__________ 96,894 __________

(12,780) __________ 670,154 __________

3,371 582,669 (12,780) __________ 573,260 __________ 573,260 __________ 573,260 __________

96,894 __________ 96,894 __________

573,260 96,894 __________ 670,154 __________

Unrestricted Funds

Restricted Funds

£

£ 89,024 49,495 1,982,149

Total Funds 2017 £ 89,024 52,866 2,506,131

(7,345) __________ 520,008 __________

__________ 2,120,668 __________

(7,345) __________ 2,640,676 __________

520,008 __________ 520,008 __________

2,120,668 __________ 2,120,668 __________

520,008 2,120,668 __________ 2,640,676 __________

3,371 523,982

Working Together

For Donations Bank Transfer/Standing Order: Help the Needy Charitable Trust

Metro Bank One Southampton Row, London WC1B 5HA Account No: 24809145 Sort Code: 23-05-80 IBAN :GB59MYMB23058024809145

Paying by Cheque: Make you cheque payable to :

Help the Needy Charitable Trust You can send it to: 501 Crown House, North Circular Road London NW10 7PN Donation Hotline:

0208 838 0000

53

HTN is dedicated to support the most vulnerable people regardless of race, ethnicity or religion.

54

55

Helptheneedy.org.uk Donation Line: 0208 838 0000 Registered Charity No: 1059951

56