Iraqi LGBT

Statement of Financial Activities for the year ended 3

Activities HA Specific Grant

Syria
Underground 1

INCOME £
Grants for specific projects Note 1 9,134
Donations from the public 0
TOTAL INCOME 9,134

Donations applied 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

Money applied to support our activities in Iraq and Syria

HA Specific Grant
Syria
Underground 1

Accommodation Cost includingNote

Food
2 10,853
Passports, Visas and Travel Note 3 1,578
Medical Costs Note 4 2,300
Training Costs Note 5
Bank Transfer Charges Note 6 415
Communication Costs Note 7 338
IT Equipment Note 8
Legal Costs Note 9 2,500
Transportation Note 10 243
Utilities 146

Total 18,374

Overhead Costs
Bank Charges
Office Supplies
Postage and Delivery
Printing costs [Leaflets]
Accountancy Note 11
Repairs
Telephone costs
Meeting costs
Other Costs 0

Total 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 Project
Syria Ha Undergr 1
Syria Ha Undergr 1
Syria Ha Undergr 1
Syria Ha Undergr 2
Syria Own funds
Syria Own funds
Syria Own funds
Iraq Hivos
Iraq Hivos
Iraq own funds
Iraq 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.

Note 8 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 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 14
Total 15

Liabilities

Restricted Funds 2
Unrestricted Funds 13
15
ment of Financial Activities for the year ended 31 May 2009

HA Specific Grant Hivos Specific Grant Own Funds Total

Syria Iraq Generated
Underground 2

£ £ £ £
2,102 24,313 35,550
0 0 24,733 24,733
2,102 24,313 24,733 60,283

0 11,371 -20,612 0

2,102 35,684 4,121 60,283 100%

to fund safe houses in Iraq and

HA Specific Grant Hivos Specific Grant Own Funds Total

Syria Iraq Generated
Underground 2

704 22,626 34,184

1,196 2,774
202 6,011 8,513
1,560 1,560
353 768
280 618
3,203 3,203
2,500
310 553
0 0 0 146

2,102 34,343 0 54,819 91%

0 1,341 4,121 5,463

303 303
230 230
293 293
320 320
1,340 600 1,940
77
545 545
1,381 1,381
0 0 430 430

0 1,340 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 9,134

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 2,102

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 24,313

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.

unts below have been applied as follows:

 To provide shelter for 6 more Iraqi Lgbt's for the 9,241
period

To facilitate 2 safe houses inside Iraq for 20 people, 11,371

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.

of safe houses in operation:

Apartment City Opened Closed

Apt 1 of 3 [2 people] Damascus Jul-08 Jan-09
Apt 2 of 3 [2 people] Damascus Jul-08 Jan-09
Apt 3 of 3 [2 people] Damascus Jul-08 Jan-09
Apt [4 people] Damascus Sep-08 Jan-09
Apt 1 of 3 [2 people] Damascus May-08 still open
Apt 2 of 3 [2 people] Damascus May-08 still open
Apt 3 of 3 [2 people] Damascus May-08 Jan-09
Safe house 1 [10 people] Bagdad May-06 still open
Safe house 2 [10 people] Diyala Jul-06 Mar-09
Safe house 3 [10 people] Basra May-06 Jan-09
Safe house 4 [10 people] Najaf Jun-06 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 Food Total

4,136 286 4,422
520 184 704
11,900 3,198 15,098
4,731 1,700 6,431
4,510 3,018 7,528
25,797 8,386 0 34,184

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

Passport Visa Travel from Iraq Total

to Syria by Road
330 330 918 1,578
220 220 756 1,196
550 550 1,674 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 Total
0 0
202 202
3,111 3,111
2,300 2,300
2,900 2,900
8,513 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.