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2022-04-05-accounts

- CARE LINK (U.K.) TRUST.

24 Hillmarton Road London, N7 9JF Tele/ Fax No.0207-609-5634 REGISTERED CHARITY NO.1061560.

Figure 1: Cash was distributed to children to boost their confidence

Figure 2: Filtration Plant was installed in Cancer Hospital to provide clean drinking water

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Trustee’s Annual Report & Accounts for the year ended April 2022

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Contents Executive Summary .................................................................................................................. 2 Board of Trustee’s: ................................................................................................................................... 3 Vision ....................................................................................................................................... 3 Aims and Objectives ................................................................................................................. 4 Our history ................................................................................................................................ 5 Founder’s Remarks .................................................................................................................. 5 Fundraising Activities ................................................................................................................ 6 Appeal letters 2021 ................................................................................................................... 6 Marriage Council ...................................................................................................................... 7 Clean Drinking Water Project .................................................................................................... 7 Education and Support for Orphan Children ............................................................................ 10 Qurbani (Islamic animals sacrifice) ......................................................................................... 11 Sadaqah – A Voluntary Gift .................................................................................................... 12 Financial Help ......................................................................................................................... 12 Eid Gifts- to help poor people to join festival of Eid ................................................................. 14 Our Projects ............................................................................................................................ 16 Conclusion and Recommendation .......................................................................................... 18 Reference ............................................................................................................................... 18 Financial Report ..................................................................................................................................... 19

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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 Trustand all the activities for the year ending 5[th ] April 2022. Administrative structure includes introduction, the Trustees setup, aims and objective of the Trust. Activities for the last year are fundraising projects conducted and implemented through the help of Trustees, Advisory Team, volunteers in UK and abroad were utilized wisely toperform several charitable activities like Marriage, Emergency Relief programs, provision of Clean Drinking water, Education Aid for poor children in 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 organizations, and our field work teams. Their wholehearted devotional work in UK, Pakistan, India, and Kashmir etc. are appreciated.

May Allah bless all human beings, especially, those people and organization 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:

Poverty: - We helped and supported poor families financially and created jobs. - Health/illness: We expect all to have clean drinking water which reduce illness rate and cause good health.

Environmental changes our aim has been to further improve the environmental changes in urban poor areas in the field of health, cleanliness, social facilities, mannerism, and friendly neighborhood.

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Figure 3: Food distribution to 100 families in Balochistan, Pakistan

Figure 4: Food distribution to 140 families in Balochistan, Pakistan

Aims and Objectives

Our efforts are to achieve following goals.

  1. Help in emergencies.

  2. Help minimize poverty.

  3. To support, promote and encourage education.

  4. To raise health awareness, provide medical assistance and support charitable hospitals etc.

  5. To raise awareness about healthy environment.

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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 1800 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 andlead us to make further efforts. Our biggest goal was 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, repairing houses, streets and supporting them to gain self-confidence without discrimination of religion, race, color 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 people 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 anddefeat the magnitude of sufferings, disappointments, disease, ignorance, poverty, crimes, defaced culture etc. and bring brighter future for next generation to enjoy peace, love,

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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:

  1. We approached our regular donors, friends, well-wishers by letters, twice in a year i.e., in the month od Ramadan and Zill-Hajj (Qurbani).

  2. We received funds from our donners regularly when they wish to donate to support our charitable projects.

Appeal letters 2021

Zakat appeal leaflet posted to Donors in 2021

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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 problem in the UK, EU and North America. Our Marriage council has been offering its services totally FREE, no registration fee providing (free) details of all males /females seeking marriage partners etc. Moreover, many marriages were rescued from divorce by minimizing domestic violence etc. Until now more than 1800 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 to how choose life partner, as well as how to minimize domestic violence, family disputes / differences, and divorce problems to ease the parental and community tension.

Clean Drinking Water Project

Care Link provided free drinking water to poor families. So far, Care Link has installed more than 480 hand water pumps and 10 filtration plants on the request of needy people, large numbers of hand water pumps have been installed in remote areas of Pakistan where people were using dirty pools water along with their livestock sharing same ponds.

We have so for installed 10 water Tube wells, water filter plants and over 480 hand water pumps. The water situation has improved in the targeted areas especially provision of water reservoir for animals and vegetation alike, we have been getting more requests for water pumps for areas where weather is hot, and people are facing shortage of drinking water.

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

As you can see in enclosed pictures, our water pumps are producing clean water as they have been installed using plastic pipe filter for underground and galvanized steel metal.

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Figure 5: Water Filtration Plant in Balochistan, Pakistan

Figure 6: Water Filtration Plant in Khai Khair Shah Village Rahimyar Khan, Pakistan

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Figure 7: Solar water pump in Rahim Yar Khan, Pakistan

Figure 8: Water filtration Plant in Cancer Hospital Karachi

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Education and Support for Orphan Children

The Trust has been supporting children’s schools, (including lodging, boarding, and clothing). Funds have also been provided to other institutions for higher education and awareness.

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

Figure 9: School Build by CARE-LINK in Balochistan, Pakistan

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Qurbani (Islamic animals sacrifice)

In the month of Eid- ul- Adha, Muslims, who can afford, have an obligation to make sacrifice of an animal (per head). Although it is a religious obligation to sacrifice an animal, it provides a great opportunity to provide meat to those families who cannot afford to buy meat from open market. Many people donated to Care-Link (UK) Trust for their Qurbani animals (ritual animal sacrifice). Therefore, many of animals were offered as sacrifice on behalf of our generous donors, hygienically and speedily, we distributed fresh Qurbani meat in packages of two Kilo Grams to each poor family in a very systematic and organized manner.

Figure 10: Qurbani 2021

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– Sadaqah A Voluntary Gift

Sadaqah – a voluntary Islamic charitable deed (Donation) is a means of help to poor families. 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.

Figure 11: Blanket distribution among needy people

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 needmoney 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 poor old familiesthis all depend upon availability of funds.

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Figure 12: House build for poor family in Balochistan

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Figure 13: 12 Washrooms and toilets build for poor communities

Eid Gifts- to help poor people to join festival of Eid

Dues for Fitrana were £6 per person, adult, or a child. It should reach the poor children, men & women well before Eid prayers. Toys are also distributed to the poorchildren. It happens once in a year where Muslim families help poor families to join animal Eid celebrations.

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Figure 14: Eid Gifts for poor people in Faisalabad

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Our Projects

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

Figure 15: Community Welfare Centre Balochistan

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VL ARE LI .t Wli CJ ELIN YOU Flgure16: Communlty welfare Cenlre

Figure17: Trees of mangoes, Dates and Blueberries- Environmental development- fruits produced are to be shared with poor people

Conclusion and Recommendation

Since 1997, Care Link Trust worked very hard to serve humanity in many countries in accordance with our aims and objectives. Subject to availability of funds we tried our best to follow as many projects as possible. We never focused only on certain projects, we were always ready to help needy people, whatever their needs were. Therefore, our help perimeter became bigger. Those perimeters, included natural disaster victims, poor, orphans, needy, widows, students, old men and women etc. We always tried to provide healthy, peaceful, and pleasant environment, wherever possible.

Note:

We have hundreds of pictures of other beneficial projects and are available in our office.

Reference:

www.carelinkuktrust.com

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The Charity Registration Number is :- 1061560

CARE-LINK UK TRUST

Report and Accounts

5 April 2022

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Contents

Page
Statement of Trustees' responsibilities 1
Independent Examiner'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 2022

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 25 April 2022.

RAFAT DAD KHAN LODHI Trustee

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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 2022

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 2022 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:-

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 25 April 2022

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CARE-LINK UK TRUST - Statement of Financial Activities for the year ended 5 April 2022

Statement of Financial Activities for the year ended 5 April 2022

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
35,749
31,639
31,639
4,110
4,110
4,110
(4,110)
-
Unrestricted
Funds
2022
£		 Current year
-
-
-
-
-
-
-
-
Restricted
Funds
2022
£		 Current year
35,749
31,639
31,639
4,110
4,110
4,110
(4,110)
-
Total Funds
2022
£		 Prior Year
71,457
78,142
Total Funds
2021
£
78,142
(6,685)
(6,685)
(6,685)
2,575
(4,110)

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 Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

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

All activities derive from discontinuing operations

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

E & 0. E.

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CARE-LINK UK TRUST - Statement of Financial Activities for the year ended 5 April 2022

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
2021
£
71,457
71,457
78,142
78,142
(6,685)
(6,685)
(6,685)
2,575
(4,110)		 Prior Year
Restricted
Funds
2021
£
-
-
-
-
-
-
-
-
-		 Prior Year
Total Funds
2021
£
71,457
71,457
78,142
78,142
(6,685)
(6,685)
(6,685)
2,575
(4,110)

All activities derive from discontinuing operations

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

E & 0. E.

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CARE-LINK UK TRUST - Statement of Financial Activities for the year ended 5 April 2022

Movements in revenue and capital funds for the year ended 5 April 2022

Revenue accumulated funds

Unrestricted
Funds
2022
£
Accumulated funds brought forward
(4,110)
Recognised gains and losses before
transfers
4,110
-
Closing revenue funds
-
Summary of funds
Unrestricted
and
Designated funds
2022
£
Revenue accumulated funds
-
Total funds
-		 Restricted
Funds
2022
£
-
-
-
-
Restricted
Funds
2022
£
-
-		 Total
Funds
2022
£
(4,110)
4,110
-
-
Total
Funds
2022
£
-
-		 Last year
Total Funds
2021
£
2,575
(6,685)
(4,110)
(4,110)
Last Year
Total Funds
2021
£
(4,110)
(4,110)

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

E & 0. E.

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CARE-LINK UK TRUST - Statement of Financial Activities for the year ended 5 April 2022

CARE-LINK UK TRUST

Income and Expenditure Account for the year ended 5 April 2022

Income
Income from operations
Refunds from HMRC on gift aided donations
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		 2022
£
21,923
13,826
35,749
35,749
30,889
750
31,639
4,110
-
4,110
4,110		 2021
£
71,457
-
71,457
71,457
76,892
1,250
78,142

(6,685)
-
(6,685)
(6,685)

All activities derive from discontinuing operations

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 2022

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
The total net assets of the charity are funded by the
-
-
Restricted funds
Unrestricted Funds
Unrestricted Revenue Funds
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D3
-
Designated Funds
Total charity funds		 -
(4,110)
-
-		 -

(4,110)
(4,110)

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 page 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

Trustee

Approved by the board of trustees on 25 April 2022

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 2022

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 charity has ceased trading on 05 April 2022 and the financial statements have been prepared on a basis other than that of the going concern basis. This basis includes, where applicable, writing the company’s assets down to net realisable value. Provisions have also been made in respect of contracts which have become onerous at the reporting date. No provision has been made for the future costs of terminating the charity.

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 2022

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 2022

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		 2022
£
6,525		 2021
£
1,335
6,525 1,335

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 2021
Surplus after tax for the year
At 5 April 2022		 2022
£
-		 2021

£
7,749
- 7,749
2022
£
(4,110)
4,110		 2021
£
2,575
(6,685)
- (4,110)

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

At 5 April 2022
Current Assets
Current Liabilities
At 6 April 2021
Current Assets
Current Liabilities		 Unrestricted
funds
£
-
-		 Designated
funds
£
-		 Restricted
funds
£
-
-		 Total
Funds
£
-
-
- - - -
Unrestricted
funds
£
3,639
(7,749)		 Designated
funds
£
-
-		 Restricted
funds
£
-
-		 Total
Funds
£
3,639
(7,749)
(4,110) - - (4,110)

11

CARE-LINK UK TRUST

Notes to the Accounts for the year ended 5 April 2022

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
2021
Movement in
funds in 2022
Transfers
between
funds in 2022
Funds carried
forward to
2023
£
See Note 9
£
See Note 0
£
£
(4,110)
4,110
-
-
(4,110)
4,110
-
-
(4,110)
4,110
-
-

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

Unrestricted and designated funds:-
Unrestricted Revenue Funds		 35,757
Income
2022
£		 (31,647)
Expenditure
2022
£		 -
Other
Gains &
Losses
2022
£		 4,110
Movement
in funds
2022
£
35,757 (31,647) - 4,110

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 2022 as required by the SORP 2015

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

12 Donations, Grants and Legacies

Donations, Grants and Legacies
Current year
SOFA ref
Donations and gifts from individuals
Small donations individually less than £1000
Refunds from HMRC on gift aided donations
Rafat Dad Khan Lodhi
Total donations and gifts from
individuals
A1		 Current year
Unrestricted
Funds
2022
£
17,989
13,826
3,934		 Current year
Restricted
Funds
2022
£
-
-
-		 Current year
Total Funds
2022
£
17,989
13,826
3,934
35,749		 Prior Year
Total Funds
2021
£
4,877
-
66,580
35,749 - 71,457

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		 4,877
66,580
Prior Year
Unrestricted
Funds
2021
£		 -
-
-
Prior Year
Restricted
Funds
2021
£		 4,877
66,580
Prior Year
Total Funds
2021
£
71,457 71,457

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
2022
£		 -
Restricted
Funds
2021
£
Restricted
Funds
2022
£		 Current Year
Total Funds
2022
£		 Prior Year
Total Funds
2021
£
35,749 35,749 71,457
Unrestricted
Funds
2021
£		 Prior Year
Total Funds
2021
£
71,457 - 71,457

13

CARE-LINK UK TRUST

Detailed analysis of income and expenditure for the year ended 5 April 2022 as required by the SORP 2015

13 Expenditure on charitable activities - Direct spending

Current year
Unrestricted
Current Year
SOFA ref
Funds
2022
£
Temporary Staff - Charitable Activities
6,525
Total direct spending
B2a
6,525
Expenditure on charitable activities- Grant funding of activities
Current year
Current Year
SOFA ref
Unrestricted
Funds
2022
£
Grants made to individuals
21,677
Total grantmaking costs
B2c
21,677
Prior Year
Prior Year
SOFA ref
Unrestricted
Funds
2021
£
Grants made to individuals
72,600
Total grantmaking costs
B2c
72,600		 Current year
Unrestricted
Funds
2022
£
6,525		 Current year
Restricted
Funds
2022
£
-		 Current year
Total Funds
2022
£
6,525
6,525
Current year
Total Funds
2022
£
21,677		 Prior Year
Total Funds
2021
£
1,335
6,525 - 1,335
Current year
Restricted
Funds
2022
£
-		 Prior Year
Total Funds
2021
£
72,600
21,677 - 21,677 72,600
Prior Year
Unrestricted
Funds
2021
£
72,600		 Prior Year
Restricted
Funds
2021
£
-		 Prior Year
Total Funds
2021
£
72,600
72,600
72,600 -

14 Expenditure on charitable activities- Grant funding of activities

14

CARE-LINK UK TRUST

Detailed analysis of income and expenditure for the year ended 5 April 2022 as required by the SORP 2015

15 Support costs for charitable activities

Support costs for charitable activities Support costs for charitable activities Support costs for charitable activities
Current year
Current year
Unrestricted
Restricted
Current Year
SOFA ref
Funds
Funds
2022
2022
£
£
Premises Expenses
Rates and water charges
845
-
Light heat and power
480
-
Cleaning and waste management
170
-
Property insurance
170
-
Administrative overheads
Telephone, fax and internet
370
-
Stationery and printing
297
-
Advertising and marketing
90
-
Professional fees paid to advisors other than the auditor or examiner
Accountancy fees other than
250
-
examination or audit fees
Financial costs
Bank charges
15
-
Support costs before reallocation
2,687
-
Total support costs - Current Year B2d
2,687
-		 Current year
Total Funds
2022
£
845
480
170
170
370
297
90
250
15		 Prior Year
Total Funds
2021
£
824
480
150
120
350
605
160
250
18
2,687 - 2,687
2,687		 2,957
2,687 - 2,957

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 2022 as required by the SORP 2015

Prior Year
SOFA ref
Premises Expenses
Rates and water charges
Light heat and power
Administrative overheads
Telephone, fax and internet
Stationery and printing
Advertising and marketing
Financial costs
Bank charges
Support costs before reallocation
Total support costs - Prior Year B2d		 Prior Year
Unrestricted
Funds
2021
£
824
480
350
605
160
18		 Prior Year
Restricted
Funds
2021
£
-
-
-
-
-
-		 Prior Year
Total Funds
2021
£
824
480
350
605
160
18
2,957 - 2,957
2,957
2,957 -

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 2022 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
2022
£
750		 Current year
Restricted
Funds
2022
£
-
-
Prior Year
Restricted
Funds
2021
£
-
-
Current year
Restricted
Funds
2022
£
-
-
-
-
-		 Current year
Total Funds
2022
£
750
750
Prior Year
Total Funds
2021
£
1,250
1,250
Current year
Total Funds
2022
£
6,525
21,677
2,687
750
31,639		 Prior Year
Total Funds
2021
£
1,250
750 1,250
Prior Year
Unrestricted
Funds
2021
£
1,250		 Prior Year
Total Funds
2021
£
1,335
72,600
2,957
1,250
1,250
Current year
Unrestricted
Funds
2022
£
6,525
21,677
2,687
750
31,639 78,142
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
2021
£
1,335
72,600
2,957
1,250		 Prior Year
Prior Year
Restricted
Funds
Total Funds
2021
2021
£
£
-
1,335
-
72,600
-
2,957
-
1,250
78,142 -
78,142
Prior Year Prior Year Prior Year
Unrestricted Restricted Total Funds
Prior Year Funds Funds
2021 2021 2021
£ £ £
Total direct spending B2a 1,335 - 1,335
Total grantmaking costs B2c 72,600 - 72,600
Total support costs B2d 2,957 - 2,957
Total Governance costs B2e 1,250 - 1,250
Total charitable expenditure B2 78,142 - 78,142

17

CARE-LINK UK TRUST

Activity analysis of Income and expenditure for the for the year ended 5 April 2022

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		 2022
£
35,749
35,749
35,749
35,749		 2021
£
71,457
71,457
71,457
71,457

19 Analysis of charitable expenditure by activity

Total Charitable Donations
Total Governance costs as detailed in
Note 16
Total charitable expenditure
Activity
Direct
costs
2022
£
Charitable Donations
Direct costs
6,525
Premises expenses
-
Administrative overheads
-
Professional fees
-
Financial costs
-
Grantmaking costs
-
Total Charitable Donations
6,525
Summary of charitable costs by activity
Direct
costs
2022
£
6,525
-
6,525		 Support
costs
2022
£
-
1,665
757
250
15
-		 Grant
funding of
activities
2022
£
-
-
-
-
-
21,677
21,677
Grant
funding of
activities
2022
£
21,677
-
21,677		 Total
2022
£
6,525
1,665
757
250
15
21,677
30,889
Total
2022
£
30,889
750
31,639		 Total
2021
£
1,335
1,574
1,115
250
18
72,600
2,687 76,892
Support
costs
2022
£
2,687
750		 Total
2021
£
76,892
1,250
3,437 78,142

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

18

CARE-LINK UK TRUST

Activity analysis of Income and expenditure for the for the year ended 5 April 2022

Analysis of support and governance costs by charitable activities

Activity
Charitable Donations
Grand Total
Summary of grant making by activity
Charitable Donations		 Governance
750
750
Grants to
institutions
2022
£
-
-		 Finance
15		 Human
Resources
-
-
Support
costs
2022
£
-
-		 Other
Overheads
2,672
2,672
Total
2022
£
21,677
21,677		 Total
3,437
15 3,437
Grants to
individuals
2022
£
21,677		 Total
2021
£
72,600
21,677 72,600

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
2022
£
750		 Governance
costs
2021
£
1,250

19