Iraqi LGBT

Statement of Financial Activities for the year ended 3 Activities HA Specific Grant Syria Underground 1 £ 9,134 0 9,134 9,241 18,375 Note From the donations received from the public £11,371 has been applied to fund safe houses in Iraq and £9,241 has been used to fund safe houses in Syria

INCOME Grants for specific projects Note 1 Donations from the public TOTAL INCOME Donations applied

Money applied to support our activities in Iraq and Syria
HA Specific Grant Syria Underground 1 Accommodation Cost including Food Note 2 Passports, Visas and Travel Note 3 Medical Costs Note 4 Training Costs Note 5 Bank Transfer Charges Note 6 Communication Costs Note 7 IT Equipment Note 8 Legal Costs Note 9 Transportation Note 10 Utilities Total 10,853 1,578 2,300 415 338 2,500 243 146 18,374 1 Overhead Costs Bank Charges Office Supplies Postage and Delivery Printing costs [Leaflets] Accountancy Repairs Telephone costs Meeting costs Other Costs Total

Note 11

0 0

Funds left

1

Iraqi LGBT Notes to the Accounts Accounting Policies

Basis of preparation The financial Statements have been prepared under the historical cost convention and in acco with the Statement of Recommended Practice 'Accounting and Reporting by Charities (SORP issued in March 2005, applicable accounting standards and the Charities Act 1993.

Fund Accounting Policy Unrestricted income funds are general funds that are available for use at the organisations' dis in furtherance of the objectives of the organisation.

Restricted funds are those donated for use in a particular area or for specific purposes, the use which is restricted to that area or purpose.

Incoming resources Donations are recognised where there is entitlement, certainty of receipt and the amount can b measured with sufficient reliability.

Resources expended Liabilities are recognised as soon as there is a legal or constructive obligation committing the organisation to the expenditure. All expenditure is accounted for on an accruals basis and has classified under headings that aggregate all costs related to the category.

Overhead costs Overhead costs include costs of the preparation and examination of the statutory accounts, the of trustee meetings and the cost of any legal advice to the management on constitutional matte Also included are the costs of central functions. Note 1 We have received various funds for specific projects Heartland Alliance Syria underground 1

Heartland Alliance Syria underground 2

Hivos Iraq

We have received from the public, the amounts below have been applied as follows:

Syria

Iraq

Note 2

Accommodation Cost including Food During the financial year, we had a number of safe houses in operation: Country Syria Syria Syria Syria Syria Syria Syria Iraq Iraq Iraq Iraq Project Ha Undergr 1 Ha Undergr 1 Ha Undergr 1 Ha Undergr 2 Own funds Own funds Own funds Hivos Hivos own funds own funds

As of January 2009 we have kept the Hivos Safe house 1 in operation with the aid of donations

The cost for each project is broken down by project into Rent and Food. Rent does include the rental costs like electricity, water and electricity costs Syria Underground 1 [3 apartments] Syria Underground 2 [1 apartment] Hivos [2 safe houses] Own Funds Syria [3 apartments] Own Funds Iraq [2 safe houses]

Note 3

Passport, Visa and Travel

The Heartland Alliance's funding provided for applying for a passport and visa to enter Syria to travel cost of a road journey from Iraq to Syria

Syria Underground 1 [6 people] Syria Underground 2 [4 people]

Iraqi LGBT Notes to the Accounts Note 4

Medical Costs The cost presents the medical checks and treatment for up to 52 people [40 Iraq and 12 Syria] health checks to Aids tests. We also engaged the help of medical staff to assist any residents

trauma's of physical and mental abuse they had been subjected to. Also included is the cost o higher than normal are they are difficult to get hold of as the country was torn apart by the war.

From the feedback we received from our people at the safe houses, around 20% of this money what we call over the counter tablets [panadol, ibprofen, paracetamol etc] and 80% was for me Doctor's fee was $50 which is about £30 on average. This means that our people had a total o hours or around 4.5 hours per resident. Syria Underground 1 Syria Underground 2 Hivos Own Funds Syria Own Funds Iraq Note 5

Training Costs We managed to engage some trusted local teachers who provided training costs for reading, w most of the people had never been to schools. The training was only provided for the safe hou

Note 6

Bank charges Iraqi LGBT could not charge any bank transfer charges to any of the specific funds. The costs for a normal international bank transfer but the funds wired overseas had to go through a spec in the Middle East and then distributed to each individual safe house.

Note 7

Communication Costs These costs represent the telephone calls between our operational staff in both Syria and Iraq in the UK. The costs of communications from the UK to either Syria nor Iraq is not included bu in overheads instead. IT Equipment The IT equipment was for 4 computers and the necessary software for each computer in each in Iraq, it also provided the installation of the equipment. This was part of the Hivos funding.

Note 8

Note 9

Legal Costs The organisation managaed to keep the overal cost of Legal Assistance to an absolute minimu support of local supporters of our cause. However we had to pay a bribe ($4,000) to keep one in Syria who was deported back to Iraq, out of the hand of the Ministry of Interior. See our annu

Note 10

Transportation costs This consist of travelling costs [Taxi's and local transport] for the coordinators and reporters' jo Iraq or Syria. There are no overseas travel costs included in these costs.

Note 11

Accountancy A clause of the Hivos funding was that any reports required would be produced by a profession accountant, Hivos provided the funds for these costs. With regards to the £600 overhead cost of advice and work required by the CEO during the year.

Balance Sheet for the period Ending 31 May 2009 Assets Cash held in bank accounts HSBC £ 1

Paypal Total Liabilities Restricted Funds Unrestricted Funds

14 15

2 13 15

ment of Financial Activities for the year ended 31 May 2009 HA Specific Grant Syria Underground 2 £ 2,102 0 2,102 0 2,102 Hivos Specific Grant Iraq Own Funds Generated Total

£ 24,313 0 24,313 11,371 35,684

£ 24,733 24,733 -20,612 4,121

£ 35,550 24,733 60,283 0 60,283 100%

to fund safe houses in Iraq and

HA Specific Grant Syria Underground 2 704 1,196 202

Hivos Specific Grant Iraq

Own Funds Generated

Total

22,626 6,011 1,560 353 280 3,203 310 0 34,343 0 1,341

0 2,102

0 0 4,121

34,184 2,774 8,513 1,560 768 618 3,203 2,500 553 146 54,819 5,463 91%

1,340

0 0

0 1,340

303 303 230 230 293 293 320 320 600 1,940 77 545 545 1,381 1,381 430 430 4,109 5,449 9%

0

1

12

15

s to the Accounts

ed under the historical cost convention and in accordance ice 'Accounting and Reporting by Charities (SORP 2005)', g standards and the Charities Act 1993.

s that are available for use at the organisations' discretion

in a particular area or for specific purposes, the use of

ntitlement, certainty of receipt and the amount can be

s a legal or constructive obligation committing the ture is accounted for on an accruals basis and has been l costs related to the category.

ation and examination of the statutory accounts, the cost al advice to the management on constitutional matters.

$ 11,520 plus an additional $4,000 towards legal fees To transfer 6 people from Iraq to a safe house in Damascus. The funds covered the expenses for the period 1 June 2008 - 31 December 2008 The people were staying in 3 apartments. $4,000 To facilitate the safe and speedy exit of 4 Iraqi LGBTs from Iraq to Syria. The funds covered the expenses for the period 1 September 08 to 31 December 2008. Euro 30,000 To facilitate 2 safe houses inside Iraq for 20 people. The funds covered the expenses for the period 1 June - 31 December 2008 The safe houses were closed in January 2009 due to lack of funding.

9,134

2,102

24,313

unts below have been applied as follows:

To provide shelter for 6 more Iraqi Lgbt's for the period To facilitate 2 safe houses inside Iraq for 20 people, the first safe house was in operation already, the second was opened in July 2008, unfortunately due to lack of funds one safe house has been closed in March 2009 and one remains currently open.

9,241

11,371

of safe houses in operation: Apartment Apt 1 of 3 [2 people] Apt 2 of 3 [2 people] Apt 3 of 3 [2 people] Apt [4 people] Apt 1 of 3 [2 people] Apt 2 of 3 [2 people] Apt 3 of 3 [2 people] Safe house 1 [10 people] Safe house 2 [10 people] Safe house 3 [10 people] Safe house 4 [10 people] City Damascus Damascus Damascus Damascus Damascus Damascus Damascus Bagdad Diyala Basra Najaf Opened Jul-08 Jul-08 Jul-08 Sep-08 May-08 still open May-08 still open May-08 May-06 still open Jul-06 May-06 Jun-06 Closed Jan-09 Jan-09 Jan-09 Jan-09

Jan-09 Mar-09 Jan-09 Jan-09

s Safe house 1 in operation with the aid of donations received from the public..

y project into Rent and Food. Rent does include the cost of security and any additional Rent 4,136 520 11,900 4,731 4,510 25,797 Food 286 184 3,198 1,700 3,018 8,386 Total 4,422 704 15,098 6,431 7,528 34,184

0

or applying for a passport and visa to enter Syria together with the

Passport 330 220 550

Visa

Travel from Iraq to Syria by Road 330 918 220 756 550 1,674

Total 1,578 1,196 2,774

s to the Accounts

treatment for up to 52 people [40 Iraq and 12 Syria], it varies from routine ged the help of medical staff to assist any residents who had to deal with

had been subjected to. Also included is the cost of medicines which are get hold of as the country was torn apart by the war.

eople at the safe houses, around 20% of this money was for medicines, dol, ibprofen, paracetamol etc] and 80% was for medical fees. The average n average. This means that our people had a total of around 227 doctor's Medical 0 202 3,111 2,300 2,900 8,513 Total 0 202 3,111 2,300 2,900 8,513

teachers who provided training costs for reading, writing ols. The training was only provided for the safe houses inside Iraq [40 people].

sfer charges to any of the specific funds. The costs are higher than the funds wired overseas had to go through a special account held ach individual safe house.

between our operational staff in both Syria and Iraq and the CEO om the UK to either Syria nor Iraq is not included but is included

the necessary software for each computer in each safe house e equipment. This was part of the Hivos funding.

eral cost of Legal Assistance to an absolute minimum through the owever we had to pay a bribe ($4,000) to keep one of our local organiser's of the hand of the Ministry of Interior. See our annual report for details.

ocal transport] for the coordinators and reporters' journees either in costs included in these costs.

reports required would be produced by a professionally qualified ese costs. With regards to the £600 overhead costs, these consist ring the year.