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2023-12-31-accounts

Charity registration number 1053786

Company registration number 03010064 (Engiand and Wales)

DHAKA AHSANIA MISSION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

DHAKA AHSANIA MISSION

CONTENTS

Page
Trustees’ report 1-4
Statement oftrustees' responsibilities 5
Independent examiner's report 6
Statement offinancial activities 7
Balance sheet 8
Notestothefinancialstatements 9-17

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DHAKA AHSANIA MISSION

TRUSTEES’ REPGRT (INCLUBING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees present their annual report and financial statements for the year ended 31 December 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and compiy with the charity's governing document, the Companies Act 2006 and "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)",

Objectives and activities

In 1995 a group of experienced development workers put their commitment to Bangladesh into practice by establishing Dhaka Ahsania Mission in the UK (DAM UK). BAM UK's Memorandum and Anicles of Association state the Company's objects as being “To relieve poverty, distress, sickness and improve the welfare of the inhabitants of less privileged countries giving preference to Bangladesh’.

DAM UK is a company limited by guarantee (registered in England and Wales, company number 3010064) and not having a share capital. Itis also a registered charity, number 1053786.

Working towards a vision of a word in whicn evaryans can tirive, DAM UK supports neal effgre nat cnatenge poverty and inequality in Bangladesh.

DAM UK works in support of local partner, also called Dhaka Ahsania Mission, a leading Bangladesh-registered charity, which has provided quality development programmes nationwide since 1958.

Ensuring that ‘no-one is jeft behind’, DAM UK supports initiatives in Bangladesh to:

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust's aims and objectives and in planning future activities for the year.

Achievements and performance

Despite significant development gains in Bangladesh over the past decade, all too many people in Bangladesh are unable to live their lives with dignity and respect, unable to thrive. For example, 17% of children fail to complete primary education and 71% do not complete secondary education (UNICEF), 45% of Bangladesh’s urban population lack access fo clean water (World Bank), and if is estimated that climate change has already caused the displacement of 6 million people in Bangladesh (ACR). Meanwhile, since 2017 Bangladesh has hosted one of the world’s largest refugee communities, approximately 800,000 Rohingya from neighbouring Myanmar.

Our current five-year strategy (2021-25) commits DAM UK to re-double efforts to achieve greater programme scale and quality to maximise impact on the lives of people living in poverty. It further provides focus for DAM UK to increase & diversify resources mobilised for Bangladesh, to improve impact and to strengthen organisational systems,

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DHAKA AHSANIA MISSION

TRUSTEES’ REPGRT (iNCLUBING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

During 2023 DAM’s work in Bangladesh included the following:

. Education: centre-based and outreach support to 495 children living and working on the streets of Dhaka, non-formal aducation for 420 out-ofechool children fiving in hard-to-reach wetland areas, and support to strengthen the climate resilience of two schools in flood-prone areas;

° Water, Sanitation & Hygiene (WASH): innovative, appropriate technology bringing clean water to 4,678 people iiving in urban cornmunities affected by contaminated groundwaier, combined with sanitation and hygiene promotion outreach, plus the provision of clean water and sanitation to host communities impacted by the ongoing Rohingya refugee crisis;

. Humanitarian response: food and non-food item distribution for below poverty-line families living in Dhaka and to Rohingya refugees.

Guring 2023, DAM UR continued to pricritise the strengthening of our internal systems and processes.

Financial review

Results

The income of the charity for the year ended 31 December 2023 amounted to £375,357 and after deducting direct costs of £22,767 governance expenses of £1,620, and grants of £280,703 the net incoming resources for ihe year are £70,287 consisiing of an unresiricied nei incoming funds of 229,915 and a resiricied nei incoming funds of £40,351.

Reserves policy

As at 31 December 2023, DAM UK heid unrestricted reserves of £126,166 (compared to £96,250 the previous year). Trustees believe that this level of reserves gives DAM UK the confidence of financial viability, enabling the organisation to both continue and, critically, to be able to grow to support education, livelihoods, WASH and hurnanitarian initiatives in Bangladesh. The reserves nave neen earmarxed for ine fattowing purposes: £75,500 towards the forecast core budget deficit; £45,000 to enable DAM UK to confidently bid for larger institutional grants where funds are rejeased in arrears; £15,000 (equivalent to six months operating costs) to be held in the event of the cessation of DAM UK operations; and £15,000 for a project innovation fund.

Funds

At 31 December 2023, the charity's total reserves balance was £188,751 (2022: £118,484). Of this, £126,166 (2022: £96,250) was in unrestricted funds and relates solely to free reserves which can be expended on the purposes of the charity.

Going concern

The Trustees have considered ongoing working capital requirements. In view of the availability of unrestricted funds, the Trustees believe that preparing the financial statements on the going concern basis remains appropriate.

Risk management

The directors have a risk management strategy which comprises:

This work has identified that financial sustainability is the major risk for the charity. A key element in the management of financial risk is regular fund raising with grant making bodies and corporations.

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DHAKA AHSANIA MISSION

TRUSTEES’ REPGR (INCLUBING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Plans for the future

The Trustees considered and approved an organisational budget 2024 based on programme need, fund-raising potential and the charity's reserves position. The Trustaas consider the approved budget to be cautious In nature and recognise that, whilst it is not possible to guarantee future grant income streams, relationships with donors are generally positive, anticipated revenue streams are steady and the charity's reserves position is strong.

The DAM UK Sirategy 2021 — 2025 retains focus on four programmatic themes (Education, Heaith, Livelinoods & Humanitarian Response) and sets three key objectives:

. to increase the Scale of DAM UK's support te DAM by raising more funds and by diversifying the nature of the resources that are mobilised. ° to ensure that DAM UK reflects on DAM’s work, deliberately using the lessons learnt where appropriate to inspire changes in policy and practice across their network. ; a s to continue to improve cur internal systems and processes ts ensure that BAM UK remains an effective, resilient and trusted development partner.

The objectives are operationalised in detailed workplans, renewed annually and closely monitored the Trustee’s Strategy Commitiee.

Governing document Dhaka Ahsania Mission is a company limited by guarantee governed by its Memorandum and Articles of Association dated 16th January 1995. itis a registered Charity with the Charities Commission.

Appointment of Directors

Ag gat Sut if the Articiaé of Asccciation new tristeds ars edlacted by the board af Directors. Ths currant Board has a membership of ten people. The charity may by ordinary resolution appoint a person who is willing to act as a directorto fill vacancy or as an additionai director.

Subject to the Act, ihe Directors may appoint a person who is willing and abie and qualified to act id be a director, either to fill a vacancy or as an additional director.

Training and induction of directors

The directors are inducted in the aims of the Charity as detailed in the Governance Guide.

The skills of the directors are reviewed annually to ensure that the Charity has the right skills, with new directors racrulied to fil any skills or management gaps.

Directors’ indemnities

As permitted by the Articles of Association, the directors have the benefit of an indemnity which is a qualifying third-party indemnity provision as defined by Section 234 of the Companies Act 2006. The indemnity was in force throughout the last financial year and is currently in force. The company also purchased and maintained throughout the financial year Directors’ and Officers' liability insurance in respect of itself and its directors.

Organisation

The board of Directors, which consists of ten members, administer the charity. The board normally meets triennially. Day to day management is facilitated by one member of staff.

Related parties

None of[the][Directors][receive][remuneration][or][other][benefit][from][their][ work][with][the][charity.]

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DHAKA AHSANIA MISSION

TRUSTEES’ REPGRT (INCLUBING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Reference and administrative details
Charity name DhakaAhsania Mission
Company number 03010064
Charity number 1053786
Registered office 21 Bridge End
Warwick
England
CV34 6PB
Company Secretary NeazAhmed
Trustees NeazAhmed
Kazi Alam
Emma Crump
Josephine Oates
Raymond Kennedy
Dr Yasmin Khan
Shamim Saifuiian
Martin Shirley
David Sternberg
Derek Thorne
Independent examiners AzetsAudit Services
Ty Deny
Lime Tree Court
Cardiff Gate Business Park
Cardiff
CF23 8AB
Bankers Santander
2 Triton Square
London
NW13AN

iv stees' report was approved by the Board of Trustees.

David Sternberg - Trustee

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DHAKA AHSANIA MISSION

STATEMENT OF TRUSTEES’ RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees, who are also the directors of Dhaka Ahsania Mission for the purpose of company law, are responsible for preparing the Trustees' Report 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 which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

in preparing these financial statements, the trustees are required to:

The trustees ara responsible far keaning adequats accounting records that disclose with reasonable accuracy al any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. 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.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other[jurisdictions.]

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DHAKA AHSANIA MISSION

iNDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DHAKA AHSANIA MISSION

| report to the trustees on my examination of the financial statements of Dhaka Ahsania Mission (the charity) for the year ended 31 December 2023.

Responsibilities and pasis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (ihe 2008 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). in carrying out my examination { have followed all the applicable Directians given by the Chanty Cornmission under section 145(5)(b) of the 2011 Act. Indenendent examiner's statement Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because | ama member of Association of Chartered Certified Accountants, which is one of the listed bodies.

{ have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

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Joanne Taylor FCCA DChA

Azets Audit Services

Ty Dem, Lime Tree Court

Cardiff Gate Business Park

Cardiff

CF23 8AB United Kingdom

Dated: ...../September 2028

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DHAKA AHSANIA MISSION

STATEMENT GF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 37 DECEMBER 2623

Unresiricied Resiricied Fotai Unresiricied Restricted Fotai
funds funds funds funds
2023 2023 2023 2022 2022 2022
Hotes 2 = £ z Ea z
Income from:
Donations and
legacies 3 47,873 318,706 366,579 26,852 318,815 345,667
investments 4 6,430 2,348 8,778 464 307 774
Total income 54,303 321,054 375,357 27,316 319,122 346,438
Expenditure on:
Charitable activities 5 24,387 280,703 305,090 29,071 403,982 433,053
Net income/(expenditure)
forthe year/
Netmovement in funds 29,916 40,351 70,267 (1,755) (84,860) (86,615)
Fund balances at 1 January
2023 96,250 22,234 118,484 98,005 107,094 205,099
Fund baiances at 3i
December2023 126,166 62,585 188,751 96,250 22,234 118,484

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

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DHAKA AHSANIA MISSION

SALANCE SHEET AS AT 31 DECEMBER 2023

2023 2022
Notes £ £ £ £
Current assets
Debtors 11 14,302 40,293
Cash at bank and in hand 195,314 134,264
209,616 174,557
Creditors: amounts falling due within
one¥Sar 42 (20 BSS) {§5 073}
Net current assets 188,751 118,484
Income funds
Restricted funds 13 62,585 22,234
Unrestricted funds 126,166 96,250
188,751 118,484

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2023.

The directors acknowledge their responsibilities for compitying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have net required the company te obtain an audit of ite financial statements for the year In question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable fo companies sublect to the small companies regime.

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The financial statements were approved by the Trustees on aie_ ot Lo 2G
David Sternberg - Trustee Shamim Saifullah - Trustee
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Company Registration No. 03010064

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DHAKA AHSANIA MISSION

FOR THE YEAR ENDED 31 DECEMBER 2023

Charity information

Dhaka Ahsania Mission is a private company limited by guarantee incorporated in Engiand and Waies. The registered office is 21 Bridge End, Warwick, CV34 6PB.

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “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)”. The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP fer charities applying FRS 102 Update Sutistin 1 not to prepare a Statement of Cash Flows.

The financia! statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopied are sei oui below.

Tha Trustees have considered ongoing working capifal requirements considering the COVIO0-18 emergency.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds Unrestricted funds are available for use ai the discretion o7 the trustees in furiherance of their charitable objectives.

Restricted funds are subject to specific canditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

In most cases the charity receives grant funding from donors in advance of project expenditure being incurred. in these cases, the charity can sub-grant funds to DAM in Bangladesh prior to them incurring project costs. However, the Trustees note that increasingly the Charity is receiving grants where the donor terms involve them releasing fliinds in arrears (1s. affer some or all project expenditure has been incurred). To avoid the cashflow burden falling on our partner DAM in Bangladesh and their suppliers, the Director's reserves policy provides the discretion to advance funds to Bangladesh against contracted donor income.

Income from interest and dividends is recognised when its receipt is probable and the amount receivable can be measured reliably.

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NOTES TG THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

en

1 Accounting policies

(Continued)

1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Expendiire is classified under ihe folowing activity neadings:

Raising funds solely relate to amounts paid regarding fundraising expenses.

Expenditure on charitable activities includes all costs relating io the furtherance of charity”s objectives as stated in the trustees report. This also includes all costs relating to compliance with constitutional and statutory requirements.

The charity is not registered for VAT and all income and expenditure is therefore VAT inclusive.

All costs are allocated between the expenditure categories in the Statement of Financial Activities on a basis designed to reflect the use of the resource. Coste relating to a particular activity are allocated directly while others are apportioned on an appropriate basis, consistent with the use of resources.

Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Grants payable are payments made to third parties in the furtherance of the charitable objectives of the charity. Tha grante are recognised where the trustees have agreed to pay the grant and the recipient has a reasonable expectation that they will receive a grant, provided they comply with the terms of the agreement. Grants offered subject to terms and conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current flabiltties.

1.7 Financial instruments

The charity as alacted to apply the provisions of Section 11 ‘Basic Finaricial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Basic financial assets

fasic financial aesets, which include dabiors and cash and bank balances, are measured af transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors are recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade oreditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

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DHAKA AHSANIA MISSION

NOTES TG THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

4 Accounting policies

(Continued)

1.8 Taxation

As a registered charity, the charity is entitled to the exemption from taxation in respect of Income and capital gains received with sections 478-489 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects purposes only.

2 Critical accounting estimates and judgements

{In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be 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 in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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DHAKA AHSANIA MISSION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE WEAR ENDED 31 DECEMBER 2023

3 Donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds ‘funds funds funds
2023 2023 2023 2022 #022 2022
£ £ oy £ £ £
Donations and gifts 47 873 318,706 366,574 26,852 318,815 345,667
Donations and qjifts
General 47,873 - 47 874) 26,852 - 26,852
Education - 213,925 213,928 - 113,324 113,324
Community Development - 44,781 104,781 - 205,491 205,491
47 873 318,706 366,575) 26,852 318,815 345,667
Investnients
Unrestricted Restricted Total Unrestricted Restritted Total
funds funds funds funds
2023 2023 2023 2022 2022 2022
£ £ ie £ £ £
Interestreceivable 6,430 2,348 8,778 464 307 771

4 Investnients

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DHAKA AHSANIA MISSION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

5} Charitable activities
General Education Gommuniity
D'ment		 Total
2023		 General Education Education Community
D'inent		 Total
2022
21323 2023 203 2022 2022 2022 2022
£ £ £ £ tt £ £ £ £
Travel
Evaluatian		 209
-		 -
-		 -
-		 209
-		 ”
1,834		 23
-		 44
-		 -
-		 64
1,834
Companies Hous# fee 13 - - 13 13. - - - 13
Insurance B01 - - 801 761 - “ - 761
Printing, postageand stationery - - - - a - ” - 8
Subscriptions
Consult&incy		 340
21,364		 ~
-		 -
-		 340
21,364		 33)
22, 62%)		 -
-		 -
-		 -
-		 330
22,625
ComputerCosts 40 - - 40 800 - - - 800
22,787 - - 22,767 26,371 23 41 - 26,435
Grantfunding of activities (see note 6) - 178,220 102,483 280,703 - - 158,812 245,106 403,918
Share offgovernance costs (‘see note 7) 1,820 - - 1,620 2,701) - ~ - 2,700
24,387 178,220 102,483 31}5,090 29,074 23 158,853 245,106 433,053

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DHAKA AHSANIA MISSION

FOR THE YEAR ENDED 31 DECEMBER 2023

6 Grants payable

Education Community Total Education Community Total
Dimeni 2623 oiment 2022
2023 2023 2022 2022
£ £ £ £ £ £
Grants to institutions:
Dhaka Ahsania
MissionBangladesh 178,220 102,483 280,703 158,812 245,106 403,918

7 Support costs

Support Governance
2023
2022
costs costs
E
z
z
x
-
4,620
1,620
2,700
Analysed between
Charitable activities - 1,620
1,620
2,700

Governance costs includes payments to the independent examiners.

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the current or prior year.

trustees was reimbursed travel and subsistence expenses in the amount of £64.)

2 Employees

The average monthly number of employees during the year was:

2023 2022
Number Number
Total - -

There were no employees whose annuai remuneration was more than £60,000.

10 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

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DHAKA AHSANIA MISSION

FOR THE YEAR ENDED 31 DECEMBER 2023

11. Debtors
2023 2022
Amounts falling duewithin one year: £ £
Other debtors 13,481 39,492
Prepayments 821 801
14,302 40,293
iZ Creditors: amounis failing due within one year
2023 2022
£ £
Accrualsanddeferredincome 20,865 56,073

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DHAKA AHSANIA MISSION

FOR THE YEAR ENDED 31 DECEMBER 2023

13 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations ana grants neid on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
4 January 2022 resources expended1 January 2023 resources expended 31 December
2023
£ £ £ £ g £ £
Education 62,418 113,513 (158,835) 17,096 216,006 (178,220) 54,882
Community
Development		 44,676 205,609 (245,147) 5,138 105,048 (102,483) 7,703
107,094 319,122 (403,982) 22,234 321,054 (280,703) 62,585

The table below shows further analysis of Community funds

Movement in funds Movement in funds Movement in funds Movement in funds
4 aianceaf
January 2022		 incoming
resources		 Hesoumss
expended’		 Haisnceat
January 2023		 incoming
resources		 Resources
expended		 Saisnceat
31 December
2023
£ £ £ £ £ £ £
Heaiin 36,135 46,215 {53,235} (847) 52,256 (85,330) 5,637
Humanitarian 5,438 107,167 (104,803) 7,802 12,790 (16,853) 3,739
Livelihoods 3,103 52,223 (57,049) (1,723) - ~ (1,723)
44,676 205,609 (245,147) 5,138 (105,048) 102,483 7,703

Education

This fund provides education to children and adolescents in both urban and rural areas. The charity received education grants including the following:

e Human Appeal - £24,953 (2022: £49,165)

Gommunity Development

This fund includes WASH provision, Livelihoods activities and Humanitarian interventions. The charity received Community Development grants including the following:

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DHAKA AHSANIA MISSION

FOR THE YEAR ENDED 31 DECEMBER 2023

14 Analysis of net assets between funds Analysis of net assets between funds
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
z20z3 Z0z3 2023 2042 20Zz Z0Zz2
£ £ £ £ £ £
Fund balances at 31
represented by:
Current assets/(liabilities) 126,166 62,585 188,751 96,250 22,234 118,484
426,160 62,565 488,751 96,250 22,234 118,484

45 Related pariy ivansactions

There were no disclosable related party transactions during the year (2022 - none).

16 Legal status

The liability of each member is limited to £1.

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