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2021-04-05-accounts

- CARE LINK (U.K.) TRUST.

24 Hillmarton Road London, N7 9JF Tele/ Fax No.0207-609-5634

REGISTERED CHARITY NO.1061560.

Trustee’s Annual Report &

Accounts

for the year ended 5[th] April 2021

Contents

Executive Summary ............................................................................................... - 2 - Introduction of Care Link (UK) Trust....................................................................... - 3 - Board of Trustee’s: ................................................................................................. - 3 - Vision: .................................................................................................................... - 3 - Mission: .................................................................................................................. - 3 - Aims and Objectives............................................................................................... - 5 - Our history.............................................................................................................. - 5 - Founder’s Remarks ................................................................................................ - 6 - Fundraising Activities ............................................................................................. - 6 - Literature and appeal letter .................................................................................... - 6 - Our Work ................................................................................................................ - 7 - Marriage Council .................................................................................................... - 7 - Clean Drinking Water Project ................................................................................. - 8 - Education and Support for Orphan Children .......................................................... - 9 - Qurbani (Islamic animals sacrifice) ...................................................................... - 10 - Sadaqah ............................................................................................................... - 10 - Financial Help ...................................................................................................... - 11 - Eid Gifts................................................................................................................ - 11 - Our Projects ......................................................................................................... - 13 - Future Plan........................................................................................................... - 13 - Reference............................................................................................................. - 13 - Financial Report.................................................................................................... - 14 -

List of Images

Sewing project 2020 Layyah, Punjab, Pakistan. ................................................................. 4 Sewing Project 2020 ................................................................................................................ 4 Zakat appeal leaflet posted to Donors in May 2020 .................................................. 7 A newly installed water hand pump for a poor family. ............................................... 8 A newly installed water pump for deserving community ............................................. 9 Qurbani animals in Punjab Pakistan......................................................................... 10 Food Distribution project in Sindh Pakistan .............................................................. 11 Distribution of Eid gifts for Orphan Children ............................................................ 12 Food Distribution in Faisalabad, Pakistan .............................................................. 12

Executive Summary

Care-Link (UK) Trust is a charitable Trust registered in United Kingdom. This Trustees’ Annual Report describes administrative structure of Care Link UK Trust and all the activities for the year ending 5[th ] April 2021. Administrative structure includes introduction, the Trustees setup, aims and objective of the Trust. Activities for the current year are fundraising projects conducted and implemented through the help of Trustees, Advisory Team, volunteers in UK. These funds are utilised wisely to perform several charitable activates like Marriage Council, Emergency Relief programmes, provision of Clean Drinking water, Education Aid for poor people, coordination with senior citizens, Qurbani & Sadaqah (animals’ meat) distribution, food distribution for poor people, Rehabilitation of Prisoners, supporting other charities etc.

All these projects are running with the help and support of Trustees, advisors, friends, well wishers, donors, other organisations, and our field work teams. Their wholehearted devotional work in UK, Pakistan, India, and Kashmir etc.

May Allah bless all human beings, especially, including those people and organisation who are working hard to serve the less privileged people.

Chairman, Care Link UK Trust.

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Introduction of Care Link (UK) Trust

Board of Trustee’s:

(Mr.) Rafat D. K. Lodhi Chairman (Mr.) Faizullah Khan Secretary (Mr.) Nizar Boga Trustee (Mr.) Munawar H. Gilani Trustee (Mr.) Rooh ul Ameen Lodhi Trustee (Mr) Noor ul Ameen Lodhi Trustee (MS.) Meher Khan Trustee (Dr.) Ajmal Qureshi Advisor (Mr.) Sameeh Zuberi Advisor (Mr.) Shah Faisal Fund Raising Coordinator

Vision:

.Environmental changes our aim is to improve the environmental changes in urban poor areas in the field of health, cleanliness, provision of facilities, morality, mannerism, creation of friendly neighbourhood.

Mission :

Our mission for 2021/22 is,

  1. To install more hand water pumps, Tube well, Filtration plants etc.

  2. To provide food packages for one month to as many families as possible.

  3. We are going to support as many schools as possible and colleges catered for educating children of poor families.

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  1. To establish more sewing machine centers.

  2. To open skill learning workshop for poor people.

Sewing project 2020 Layyah, Punjab, Pakistan

Sewing Centre project

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Aims and Objectives

Care Link UK Trust is working hard to serve the suffering people-young, old, sick men, women, and children wherever they are. The aims and objectives of Care Link are.

  1. To help minimize poverty, raise awareness about illiteracy & importance of education, and increase employment and business sectors.

  2. To support & promote educational projects,

  3. To facilitate medical treatment, raise health awareness, and support medical charities.

  4. To help create healthy & pleasant environment,

  5. To help reduce crime & antisocial behaviour,

  6. To support, promote and improve the social structure through families &their elders(senior citizen)

  7. To help raise funds for the projects of the Trust.

Our history

Care-Link (UK) Trust was founded in 1997 registered with charity commission in United Kingdom, initially to serve the Muslim families (individuals and parents who had no communication links) settled in UK, Europe, and North America, but gradually, we expanded our perimeters of belief and relief globally. As Care Link, we believed that each family is one social unit & source of first step is to solve social problems and bring peace and harmony in society. To help solve parents’ problems, free Matrimonial services were introduced and provided to over 1600 families, and still serving, free of charges.

A growing number of occurrences of violence injustice, social/economic problem, and natural disasters (like Earthquake and Floods) expanded our mission’s work and lead us to make further efforts. Our biggest goal is to fight against illiteracy and poverty, meet the needs of water shortage which is most important source for people to survive. And support poor and orphan children for their better future.

Care Link UK Trust’s: emergency relief teams are always ready to help natural disaster affectees, by providing medical assistance, domestic products, food,

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repairing houses, streets and supporting them to gain self-confidence without discrimination of religion, race, colour etc.

Founder’s Remarks

With deep concern it is felt that due to alarming environmental scenario around the world, where poverty, disease, illiteracy, and un-healthy environment is common, life looks meaningless. One can read, think, feel about the sufferings among old sick people, youth’s children and women, but are scared to take quantum leap to introduce modern logistic system, invite people to join them and reform the situation, no matter how much!

But there is always one person or a group of a few like-minded people who dare stand up and take the challenge. This first bold step to look in the eyes of challenge, become voice of the masses, who later join them, and work hard, make scarifies and defeat the magnitude of sufferings, disappointments, disease, ignorance, poverty, defaced culture etc. and bring brighter future for next generation to enjoy peace, love, respect, freedom, security, happiness, prosperity etc. This is the concern of founders of Care-Link UK Trust, and we are determined to work on it slowly but surely.

It is a dream- an un-ending dream, which can come true when Almighty Creator wills, as the saying goes “God helps those who help themselves”. We have seen a dream of breaking chains of emergencies and challenges; so we humbly invite you all brothers, sisters, boys & girls, young & old, poor & rich, weak & strong, to join us, take this challenge and make the earth a peaceful place for everyone.

Fundraising Activities

Fundraising is a key to success of any Trust to meet the day to day expenses and implementation of new & existing charitable projects. Care-Link (UK) Trust has been applying the following fundraising activities:

Literature and appeal letter

During the year 2020-21, Care Link (UK) Trust posted donation appeals twice, one for Zakaat in late April 2020 and the other Qurbani appeal was sent out in the month of June 2020. These are the main sources of raising fonds from our registered donners.

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Zakat appeal leaflet posted to Donors in May 2020

Our Work

Marriage Council

Care-Link Marriage Council was formed in 1997 as a subsidiary task force of CareLink (UK) Trust to offer matrimonial service for family struggling with match making

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problem in the UK, EU and North America. Marriage council has been offering its services totally FREE, no registration fee providing (free) details of all males / females seeking marriage etc. Moreover many marriages were rescued by minimising domestic violence divorces. Until now more than 1897 applicants (boys and girls) had been registered.

Moreover, emotional encouragement and support has been provided to worried parents about their children’s marriage by our noble and polite brotherly service. Now we are giving more suggestions and recommendations as how to choose life partner, as well as how to minimise domestic violence, family disputes / differences, and divorce problems to ease the parental and community tension.

Clean Drinking Water Project

Care Link has been trying to provide water relief in its own capacity. So for, Care Link has installed around 450 hand water pumps on the request of needy people but large numbers of hand water pumps have been installed in backward areas of Pakistan where people have been using dirty water along with their livestock from the ponds.

As you can see in the photo, our water pumps are producing clean water as they have been installed using plastic pipe filter for underground and galvanised steel metal for human interaction. They are clean and durable as well.

A newly installed water hand pump for a poor family.

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A newly installed water pump for deserving community

We have so for installed 9 water Tube wells and water filter plants. The water situation has improved in the targeted areas especially provision of water for animals and vegetation alike, Representatives of Care Link are getting more requests for water pumps for areas where weather is hot and people are facing problem of finding fresh water.

The Trust appeals for generous donation so we can reach more people to improve their quality of life by providing safe drinking water for very deprived people those who live in remote areas.

Thousands of water hand pumps and Tube Wells are needed urgently to provide clean drinking water for human, animals and vegetations.

Education and Support for Orphan Children

The Trust has been supporting children schools, (including lodging, boarding and clothing) in Pakistan. Funds have also been provided to an academy for further higher education and awareness.

Education is a basic right of all human beings, children, adults, young and old men and women from all over the world. But unfortunately, only those with good financial status take advantage of getting educations. Poor children are deprived of this right of education and to gain better future for them. As Care-Link we are trying to provide educational support (for poor).

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Qurbani (Islamic animals sacrifice)

In the month of Eid- ul- Adha, Muslims have an obligation to make sacrifice of an animal (per head). Since 2010, when people were facing the floods disaster in Pakistan, hundreds of people donated to Care-Link (UK) Trust for their Qurbanis animals (ritual animal sacrifice). Therefore, many hundreds of animals were offered as sacrifice on behalf of our generous donors, hygienically and speedily, we distributed fresh Qurbani meat in packaging of two Kilo Grams to poor families in disaster areas in a very systematic and organised manner.

Qurbani animals in Punjab Pakistan.

Sadaqah

Sadaqah – a voluntary Islamic charitable deed (Donation) to help poor is very popular among Muslims. People who are financially well off, very often perform this sadaqah gift which can be in form of money, clothing, animal sacrifice etc. On many occasions Care Link Trust receives requests for performing sadaqah (in any kind) to benefit poor people and the arrangements are made as requested.

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Financial Help

Care Link (UK) Trust support-teams very often get request from people, facing different kinds of problems, involving money matters. Depending upon the availability of funds Care Link Trust is always too glad to meet their demands/ requests, small or large. For example, we support (financially) poor young couples getting married, poor people who need help to repair/build their houses, poor people who need money for their medical treatment, poor people who need money for burial of their loved ones, provide financial assistance to widows (with or without children), and also poor old families- this all depend upon availability of funds.

Food Distribution project in Sindh Pakistan

Eid Gifts

Dues for Fitrana were £4 per person, adult or a child. It should reach the poor children, men & women well before Eid prayers. Toys are also distributed to the poor children. It happens once in a year where Muslim families help poor families to join Eid celebrations.

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Distribution of Eid gifts for Orphan Children

Food Distribution in Faisalabad, Pakistan .

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Our Projects

Some projects in hand have already been explained in early pages. Other future projects will be executed in light of our four item program agenda i.e. Poverty, education, health and environment, as explained above.

Future Plan

Care link intends firmly to pursue all charitable, beneficial projects for deserving people - all depending on the co-operation of our generous donors. Since Care Link Trust has stepped into helping the needy globally, we aim to reach all, if possible, to all suffering people and help them to solve their problems, whatever magnitude. Again this desire to address the human suffering depends on the funds available and on generous support of our donors wherever they are in the world. We are grateful for every help that we can get.

Reference:

www.carelinkuktrust.com

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The Charity Registration Number is :- 1061560

CARE-LINK UK TRUST

Report and Accounts

5 April 2021

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Contents

Page
Statement of directors' responsibilities 1
Independent Accountant's Report 2 - 3
Funds Statements:-
Statement of Financial Activities 4
Statement of Financial Activities - Prior Year statement 5
Movements in funds 6
Income and Expenditure account 7
Balance sheet 8
Notes to the accounts 9 - 12
Detailed Analysis of Income & Expenditure 13 - 17
Activity Analysis of Income & Expenditure 18 - 19

CARE-LINK UK TRUST

Trustees' Annual Report for the year ended 5 April 2021

Statement of Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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 also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 20 December 2021.

RAFAT DAD KHAN LODHI Chairman

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CARE-LINK UK TRUST

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 5 April 2021

I report to the Trustees on my examination of the financial statements of the charity on pages 4 to 12 for the year ended 5 April 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 9.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 1, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

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CARE-LINK UK TRUST

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

I 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.

Signed:-

peterjayawardene

MR P. JAYAWARDENE - Independent Examiner

For and on behalf of Gardezi Jay & Company

Chartered Accountants and Statutory Auditors

4A The Avenue Highams Park London E4 9LD

This report was signed on 20 December 2021

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CARE-LINK UK TRUST - Statement of Financial Activities for the year ended 5 April 2021

Statement of Financial Activities for the year ended 5 April 2021

SORP
Ref
Income & Endowments from:
Donations & Legacies
A1
Expenditure on:
Charitable activities
B2
Total expenditure
B
Net income for the year
Net income after transfers
A-B
Net movement in funds
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward		 Current year
71,457
78,142
78,142
(6,685)
(6,685)
(6,685)
2,575
(4,110)
Unrestricted
Funds
2021
£		 Current year
-
-
-
-
-
-
-
-
Restricted
Funds
2021
£		 Current year
71,457
78,142
78,142
(6,685)
(6,685)
(6,685)
2,575
(4,110)
Total Funds
2021
£		 Prior Year
57,010
91,443
Total Funds
2020
£
91,443
(34,433)
(34,433)
(34,433)
37,008
2,575

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognized Gains and Losses is not required as this statement includes all recognized gains and losses.

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The notes attached on pages 9 to 12 form an integral part of these accounts.

E & O. E.

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CARE-LINK UK TRUST - Statement of Financial Activities for the year ended 5 April 2021

CARE-LINK UK TRUST - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

SORP
Ref
Income & Endowments from:
Donations & Legacies
A1
Total income
A
Expenditure on:
Charitable activities
B2
Total expenditure
B
Net income for the year
Net income after transfers
Net movement in funds
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward		 Prior Year
Unrestricted
Funds
2020
£
57,010
57,010
91,443
91,443
(34,433)
(34,433)
(34,433)
37,008
2,575		 Prior Year
Restricted
Funds
2020
£
-
-
-
-
-
-
-
-
-		 Prior Year
Total Funds
2020
£
57,010
57,010
91,443
91,443
(34,433)
(34,433)
(34,433)
37,008
2,575

All activities derive from continuing operations

The notes attached on pages 9 to 12 form an integral part of these accounts.

E & O. E.

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CARE-LINK UK TRUST - Statement of Financial Activities for the year ended 5 April 2021

Movements in revenue and capital funds for the year ended 5 April 2021

Revenue accumulated funds

Unrestricted
Funds
2021
£
Accumulated funds brought forward
2,575
Recognized gains and losses before
transfers
(6,685)
(4,110)
Closing revenue funds
(4,110)
Summary of funds
Unrestricted
and
Designated funds
2021
£
Revenue accumulated funds
(4,110)
Total funds
(4,110)		 Restricted
Funds
2021
£
-
-
-
-
Restricted
Funds
2021
£
-
-		 Total
Funds
2021
£
2,575
(6,685)
(4,110)
(4,110)
Total
Funds
2021
£
(4,110)
(4,110)		 Last year
Total Funds
2020
£
37,008
(34,433)
2,575
2,575
Last Year
Total Funds
2020
£
2,575
2,575

The notes attached on pages 9 to 12 form an integral part of these accounts.

E & O. E.

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CARE-LINK UK TRUST - Statement of Financial Activities for the year ended 5 April 2021

CARE-LINK UK TRUST

Income and Expenditure Account for the year ended 5 April 2021

Income
Income from operations
Gross income in the year before exceptional items
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Governance costs
Total expenditure in the year
Net income before tax in the financial year
Tax on surplus on ordinary activities
Net income after tax in the financial year
Retained surplus for the financial year
All activities derive from continuing operations		 2021
£
71,457
71,457
71,457
76,892
1,250
78,142
(6,685)
-
(6,685)
(6,685)		 2020
£
57,010
57,010
57,010
90,443
1,000
91,443

(34,433)
-
(34,433)
(34,433)

The headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 9 to 12 form an integral part of these accounts.

E & O. E

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CARE-LINK UK TRUST - Balance Sheet as at 5 April 2021

SORP
NoteRef
Current assets
B
Cash at bank and in hand
B4
Creditors: amounts falling due within
one year
5
C1
Net current assets
The total net assets of the charity
2021
£
3,639
(7,749)
(4,110)
(4,110)		 2020
£
8,248
(5,673)
2,575
2,575		 2020
£
8,248
(5,673)
2,575
2,575
2,575

The total net assets of the charity are funded by the funds of the charity, as follows:-

Restricted funds

Restricted funds
Unrestricted Funds
Unrestricted Revenue Funds
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D3
(4,110)
Designated Funds
Total charity funds		 -

2,575
(4,110)
(4,110)		 -
2,575
2,575

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on pages 2 to 3.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

RAFAT DAD KHAN LODHI

Chairman

Approved by the board of trustees on 20 December 2021

The notes attached on pages 9 to 12 form an integral part of these accounts.

E & O.E.

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CARE-LINK UK TRUST

Notes to the Accounts for the year ended 5 April 2021

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Going Concern

The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Risks and future assumptions

The charity is a public benefit entity.

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

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CARE-LINK UK TRUST

Notes to the Accounts for the year ended 5 April 2021

Accounting for deferred income and income received in advance

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.

Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.

When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.

Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Allocating costs to activities

Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.

The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-

Staffing - on the basis of time spent in connection with any particular activity. Staffing - on a per capita basis, based on the number of of people employed within any partiular activity. Premises related costs - on the proportion of floor area occupied by a particular activity.

Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.

However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note2.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

10

CARE-LINK UK TRUST

Notes to the Accounts for the year ended 5 April 2021

2 The contribution of volunteers

The volunteers work tirelessly to achieve the goals of the charity and their contributions cannot be measured.

3 Staff costs and emoluments

Salary costs
Gross Salaries excluding trustees and key management personnel
Total salaries, wages and related costs		 2021
£
1,335		 2020
£
1,958
1,335 1,958

4 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

5 Creditors: amounts falling due within one year

5 Creditors: amounts falling due within one year
Accruals
6 Income and Expenditure account summary
At 6 April 2020
Surplus after tax for the year
At 5 April 2021		 2021
£
7,749		 2020

£
5,673
7,749 5,673
2021
£
2,575
(6,685)		 2020
£
37,008
(34,433)
(4,110) 2,575

7 Particulars of how particular funds are represented by assets and liabilities

At 5 April 2021
Current Assets
Current Liabilities
At 6 April 2020
Current Assets
Current Liabilities		 Unrestricted
funds
£
Designated
funds
£
Restricted
funds
£
Total
Funds
£
3,639
-
3,639
(7,749)
-
-
(7,749)
(4,110)
-
-
(4,110)
Unrestricted
Designated
Restricted
Total
funds
£
funds
£
funds
£
Funds
£
8,248
-
-
8,248
(5,673)
-
-
(5,673)
2,575
-
-
2,575

E & O.E.

11

CARE-LINK UK TRUST

Notes to the Accounts for the year ended 5 April 2021

8 Change in total funds over the year as shown in Note 7 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Total charity funds		 Funds brought
forward from
2020
Movement in
funds in 2021
Transfers
between
funds in 2021
Funds carried
forward to
2022
£
See Note 9
£
See Note 0
£
£
2,575
(6,685)
-
(4,110)
2,575
(6,685)
-
(4,110)
2,575
(6,685)
-
(4,110)

9 Analysis of movements in funds over the year as shown in Note 8

Unrestricted and designated funds:-
Unrestricted Revenue Funds		 71,457
Income
2021
£		 (78,142)
Expenditure
2021
£		 -
Other
Gains &
Losses
2021
£		 (6,685)
Movement
in funds
2021
£
71,457 (78,142) - (6,685)

10 The purposes for which the funds as

Unrestricted and designated funds:-

Unrestricted Revenue Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

11 Ultimate controlling party

The charity is under the control of its legal members.

E & O. E.

12

CARE-LINK UK TRUST

Detailed analysis of income and expenditure for the year ended 5 April 2021 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

12 Donations, Grants and Legacies

Current year
SOFA ref
Donations and gifts from individuals
Small donations individually less than £1000
Rafat Dad Khan Lodhi
Total donations and gifts from
individuals
A1		 Current year
Unrestricted
Funds
2021
£
4,877
66,580		 Current year
Restricted
Funds
2021
£
-
-		 Current year
Total Funds
2021
£
4,877
66,580
71,457		 Prior Year
Total Funds
2020
£
37,010
20,000
71,457 - 57,010

All the donations and gifts in the prior year were unrestricted

Donations and gifts from individuals (Include HMRC refunds on gift aided donations) - Prior Year analysis

Prior year
Donations and gifts from individuals
Small donations individually less than £1000
Rafat Dad Khan Lodhi
Total donations and gifts from
individuals
A1
SOFA ref		 37,010
20,000
Prior Year
Unrestricted
Funds
2020
£		 -
-
Prior Year
Restricted
Funds
2020
£		 37,010
20,000
Prior Year
Total Funds
2020
£
57,010 - 57,010

Total Donations, Grants and Legacies

Total Donations, Grants and Legacies
Current year
SOFA ref
Total Donations, Grants and
Legacies
A1
Prior year
SOFA ref
Total Donations, Grants and
Legacies
A1		 Unrestricted
Funds
2021
£		 Restricted
Funds
2021
£		 Current Year
Total Funds
2021
£		 Prior Year
Total Funds
2020
£
71,457 - 71,457 57,010
Unrestricted
Funds
2020
£		 Restricted
Funds
2020
£		 Prior Year
Total Funds
2020
£
57,010 - 57,010

E & O.E.

13

CARE-LINK UK TRUST

Detailed analysis of income and expenditure for the year ended 5 April 2021 as required by the SORP 2015

13 Expenditure on charitable activities - Direct spending

Current Year
SOFA ref
Temporary Staff - Charitable Activities
Travel and Subsistence - Charitable
Activities
Total direct spending
B2a		 Current year
Unrestricted
Funds
2021
£
1,335
-		 Current year
Restricted
Funds
2021
£
-
-		 Current year
Total Funds
2021
£
1,335
-
1,335		 Prior Year
Total Funds
2020
£
1,958
1,800
1,335 - 3,758

14 Expenditure on charitable activities- Grant funding of activities

Current Year
SOFA ref
Grants made to individuals
Total grantmaking costs
B2c
Prior Year
SOFA ref
Grants made to individuals
Total grantmaking costs
B2c		 Current year
Unrestricted
Funds
2021
£
72,600		 Current year
Restricted
Funds
2021
£
-		 Current year
Prior Year
Total Funds
Total Funds
2021
2020
£
£
72,600
82,236
72,600 - 72,600
82,236
Prior Year
Unrestricted
Funds
2020
£
82,236		 Prior Year
Restricted
Funds
2020
£
-		 Prior Year
Total Funds
2020
£
82,236
82,236
82,236 -

E & O.E.

14

CARE-LINK UK TRUST

Detailed analysis of income and expenditure for the year ended 5 April 2021 as required by the SORP 2015

15 Support costs for charitable activities

Current year
Current year
Current Year
SOFA ref
Unrestricted
Funds
Restricted
Funds
2021
£
2021
£
Premises Expenses
Rates and water charges
824
-
Room Hire
-
-
Light heat and power
480
-
Cleaning and waste management
150
-
Property insurance
120
-
Administrative overheads
Telephone, fax and internet
350
-
Stationery and printing
605
-
Advertising and marketing
160
-
Sundry expenses
-
-
Professional fees paid to advisors other than the auditor or examiner
Accountancy fees other than
250
-
examination or audit fees
Financial costs
Bank charges
18
-
Support costs before reallocation
2,957
-
Total support costs - Current Year B2d
2,957
-		 Current year
Current year
Current Year
SOFA ref
Unrestricted
Funds
Restricted
Funds
2021
£
2021
£
Premises Expenses
Rates and water charges
824
-
Room Hire
-
-
Light heat and power
480
-
Cleaning and waste management
150
-
Property insurance
120
-
Administrative overheads
Telephone, fax and internet
350
-
Stationery and printing
605
-
Advertising and marketing
160
-
Sundry expenses
-
-
Professional fees paid to advisors other than the auditor or examiner
Accountancy fees other than
250
-
examination or audit fees
Financial costs
Bank charges
18
-
Support costs before reallocation
2,957
-
Total support costs - Current Year B2d
2,957
-		 Current year
Current year
Current Year
SOFA ref
Unrestricted
Funds
Restricted
Funds
2021
£
2021
£
Premises Expenses
Rates and water charges
824
-
Room Hire
-
-
Light heat and power
480
-
Cleaning and waste management
150
-
Property insurance
120
-
Administrative overheads
Telephone, fax and internet
350
-
Stationery and printing
605
-
Advertising and marketing
160
-
Sundry expenses
-
-
Professional fees paid to advisors other than the auditor or examiner
Accountancy fees other than
250
-
examination or audit fees
Financial costs
Bank charges
18
-
Support costs before reallocation
2,957
-
Total support costs - Current Year B2d
2,957
-		 Current year
Total Funds
2021
£
824
-
480
150
120
350
605
160
-
250
18		 Prior Year
Total Funds
2020
£
867
760
480
150
-
816
586
460
50
250
30
2,957 - 2,957
2,957		 4,449
2,957 - 4,449

The basis of allocation of costs between activities is described under accounting policies

All the expenditure in the prior year was unrestricted.

E. & O. E.

15

CARE-LINK UK TRUST

Detailed analysis of income and expenditure for the year ended 5 April 2021 as required by the SORP 2015

Prior Year
SOFA ref
Premises Expenses
Rates and water charges
Room Hire
Light heat and power
Administrative overheads
Telephone, fax and internet
Stationery and printing
Advertising and marketing
Sundry expenses
Financial costs
Bank charges
Support costs before reallocation
Total support costs - Prior Year B2d		 Prior Year
Unrestricted
Funds
2020
£
867
760
480
816
586
460
50
30		 Prior Year
Restricted
Funds
2020
£
-
-
-
-
-
-
-
-		 Prior Year
Total Funds
2020
£
867
760
480
816
586
460
50
30
4,449 - 4,449
4,449
4,449 -

The basis of allocation of costs between activities is described under accounting policies

E & O. E.

16

CARE-LINK UK TRUST

Detailed analysis of income and expenditure for the year ended 5 April 2021 as required by the SORP 2015

16 Other Expenditure - Governance costs

Current Year
SOFA ref
Independent Examiner's fees
Total Governance costs
B2e
Prior Year
Independent Examiner's fees
Total Governance costs
B2e
17 Total Charitable expenditure
Current Year
SOFA ref
Total direct spending
B2a
Total grantmaking costs
B2c
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2
All the expenditure in the prior year was unrestricted.		 Current Year
SOFA ref
Independent Examiner's fees
Total Governance costs
B2e
Prior Year
Independent Examiner's fees
Total Governance costs
B2e
17 Total Charitable expenditure
Current Year
SOFA ref
Total direct spending
B2a
Total grantmaking costs
B2c
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2
All the expenditure in the prior year was unrestricted.		 Current year
Unrestricted
Funds
2021
£
1,250		 Current year
Restricted
Funds
2021
£
-		 Current year
Total Funds
2021
£
1,250
1,250
Prior Year
Total Funds
2020
£
1,000
1,000
Current year
Total Funds
2021
£
1,335
72,600
2,957
1,250
78,142		 Prior Year
Total Funds
2020
£
1,000
1,250 - 1,000
Prior Year
Unrestricted
Funds
2020
£
1,000		 Prior Year
Restricted
Funds
2020
£
-		 Prior Year
Total Funds
2020
£
3,758
82,236
4,449
1,000
1,000 -
Current year
Unrestricted
Funds
2021
£
1,335
72,600
2,957
1,250		 Current year
Restricted
Funds
2021
£
-
-
-
-
78,142 - 91,443
Prior Year
Total direct spending
B2a
Total grantmaking costs
B2c
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Prior Year
Unrestricted
Funds
2020
£
3,758
82,236
4,449
1,000		 Prior Year
Prior Year
Restricted
Funds
Total Funds
2020
2020
£
£
-
3,758
-
82,236
-
4,449
-
1,000
91,443 -
91,443
Prior Year Prior Year Prior Year
Unrestricted Restricted Total Funds
Prior Year Funds Funds
2020 2020 2020
£ £ £
Total direct spending B2a 3,758 - 3,758
Total grantmaking costs B2c 82,236 - 82,236
Total support costs B2d 4,449 - 4,449
Total Governance costs B2e 1,000 - 1,000
Total charitable expenditure B2 91,443 - 91,443

E & O.E.

17

CARE-LINK UK TRUST

Activity analysis of Income and expenditure for the for the year ended 5 April 2021

This analysis is classsified by activity and not by conventional nominal descriptions.

18 Analysis of income by activity

SOFA ref
Activity
Summary of Total Income, including the items above
Donations & Legacies
A1
Total income as shown in the SOFA
A
Categories of income
Income from exchange transactions		 2021
£
71,457
71,457
71,457
71,457		 2020
£
57,010
57,010
57,010
57,010

19 Analysis of charitable expenditure by activity

Total Charitable Donations
Total Governance costs as detailed in
Note 16
Total charitable expenditure
Activity
Direct
costs
2021
£
Charitable Donations
Direct costs
1,335
Premises expenses
-
Administrative overheads
-
Professional fees
-
Financial costs
-
Grantmaking costs
-
Total Charitable Donations
1,335
Summary of charitable costs by activity
Direct
costs
2021
£
1,335
-
1,335		 Support
costs
2021
£
-
1,574
1,115
250
18
-		 Grant
funding of
activities
2021
£
-
-
-
-
-
72,600
72,600
Grant
funding of
activities
2021
£
72,600
-
72,600		 Total
2021
£
1,335
1,574
1,115
250
18
72,600
76,892
Total
2021
£
76,892
1,250
78,142		 Total
2020
£
3,758
2,257
1,912
250
30
82,236
2,957 90,443
Support
costs
2021
£
2,957
1,250		 Total
2020
£
90,443
1,000
4,207 91,443

The basis of allocation of costs between activities is described under accounting policies

The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 17

E & O.E.

18

CARE-LINK UK TRUST

Activity analysis of Income and expenditure for the for the year ended 5 April 2021

Analysis of support and governance costs by charitable activities

Activity
Charitable Donations
Grand Total
Summary of grant making by activity
Charitable Donations		 Governance
1,250
1,250
Grants to
institutions
2021
£
-
-		 Finance
18		 Human
Resources
-
-
Support
costs
2021
£
-
-		 Other
Overheads
2,939
2,939
Total
2021
£
72,600
72,600		 Total
4,207
18 4,207
Grants to
individuals
2021
£
72,600		 Total
2020
£
82,236
72,600 82,236

Fuller details of grants made and related costs, including support costs, are shown in note 14.

Governance costs
Other Expenditure - Governance costs as detailed in Note 16		 Governance
costs
2021
£
1,250		 Governance
costs
2020
£
1,000

y

E & O. E.

19