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2023-04-05-accounts

- CARE LINK (U.K.) TRUST.

24 Hillmarton Road London, N7 9JF Tele/ No.0207-607-9598

REGISTERED CHARITY NO.1061560.

Figure 1: Education Centre Balochistan, Pakistan

Figure 2: food packages distribution

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Trustee’s Annual Report & Accounts for the year ended April 2023

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Contents

Executive Summary .................................................................................................................. 2 Board of Trustee’s: ............................................................................................................ 3 Our Vision: ................................................................................................................................ 3 Our Mission: ............................................................................................................................. 4 Aims and Objectives ................................................................................................................. 5 Our history ................................................................................................................................ 5 Founder’s Remarks ................................................................................................................... 6 Fundraising Activities ................................................................................................................ 6 Appeal letters 2022 ............................................................................................................ 7 Clean Drinking Water Project ............................................................................................. 8 Education and Support for Orphan Children .................................................................... 11 Qurbani (Islamic animals sacrifice) .................................................................................. 12 Sadaqah – A Voluntary Gift ............................................................................................. 13 Financial Help .................................................................................................................. 14 Eid Gifts- to help poor people to join festival of Eid .......................................................... 17 Community Welfare Centers ............................................................................................ 18 Solar Power Projects ....................................................................................................... 21 Conclusion and Recommendation .......................................................................................... 23 Financial Report ..................................................................................................................................... 24

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Executive Summary

Care-Link (UK) Trust is a charitable Trust registered in United Kingdom. This Trustees’ Annual Report describes the administrative structure of Care Link UK Trust and all the activities for the year ending 5[th ] April 2023. Administrative structure includes introduction, Trustees set up, aims and objective of the Trust. Activities for the last year have been fundraising, projects conducted and implemented through the help of Trustees, Advisory Team, volunteers in UK and abroad, which utilized wisely to perform several charitable projects like Emergency Relief programs, provision of Clean Drinking water, Education Aid and support for poor children in coordination with senior citizens, Qurbani (Ritual Animal Sacrifice), Sadaqah and meat distribution, food distribution for poor families, Water filtration plants, Solar panel systems, supporting other charities etc.

All these projects are running with the help and support of Trustees, advisors, friends, well-wishers, donors, Volunteers, other organizations, and our field work teams. Their wholehearted devotional work in UK, Pakistan, Africa, and Kashmir etc. has been appreciated.

May Allah (God) bless all human beings, especially, those people and organizations 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.) Rooh ul Ameen Lodhi Trustee (Mr.) Noor ul Ameen Lodhi Trustee (Mr.) Mohammad Asghar Trustee (Mr.) Riaz Ahmad Bhatti Trustee

Our Vision:

Looking at the social, economic, cultural, educational, health etc. challenges, our vision surpasses all boundaries of developing countries of the world.

CARE-LINK UK TRUST is a small sized charitable organization, in respect of manpower and economical resources available.

During the last 27 years of our struggle, we thank God (Allah), our successes and achievements have been much more than expected. We achieved a lot and desire a lot more to deliver higher level of services to as many suffering children, men, women, old, poor, sick people, and families as possible.

As per our vision, target of providing facilities, we have five area of services.

We fully understand the nature of above-mentioned problems, and will do our best to put in our efforts to create self-sufficiency-based confidence and bring about happiness, prosperity, safety, justice, and security among all people, wherever we can reach and allowed by our circumstances and resources – God Willing (Inshallah)

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Our Mission:

Having talked about our heartfelt inspiration, and convincing all our readers by submitting our achievements in all these sectors, we have mentioned in above said paragraphs, following are the examples of our services,

Helping Poor Families: We have to mention that our services reach in areas and countries where we can find reliable teams of volunteers (or paid workers). We have distributed in an emergency measure over 2000 food packages, clothes etc. to over 500 families. We have also distributed more than 45 Qurbani (Sacrificial meat) to many poor families during the past year. Our mission is to see majority of deprived members of the society to be self-sufficient in their financial resources and live a respectable lifeincluding children, senior citizens, women and sick etc.

Education: We are supporting different schools in different areas to provide quality education for poor children and to improve educational facilities. Poor students have been supplied with uniforms, shoes, books etc. We desire to see a higher literacy rate among poor children- as far as we can go. Also, we are helping to build a boys school in Central Africa.

Provision of Clean drinking Water: We all know, besides oxygen life totally depends on consuming healthy clean water. We have installed over 600 water Hand Pumps, and over 10 Filtration Plants/ Tube wells for poor communities. We provided water for cattle and farming lands (to poor farmers). We expect all to have clean drinking water which reduces illness rate and brings good health.

Health: We are supporting more than six charitable hospitals. We also helped Rohingya refugees in Bangladesh. Our aim is to provide all necessary medical facilities to the poor communities to reduce illness rates and improve good health.

Employment: We have established 8 sewing machine centers for poor girls. Now we are going to open professional skill learning center for boys in Pakistan. Our aim is to increase employment rate and self-sufficient based confidence in young people who can work hard to improve quality of life for themselves. We have provided 20 vending trolleys and motor rickshas to create self-employment.

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Emergencies: We helped victims of earthquake (2005), victims of flood (2010 and 2022). We helped relief work in earthquake in (Turkey and Syria). Our main aim is to respond quickly to any emergency cases in different areas as much as we can.

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.

Solar System: We have installed 10 complete solar systems in hospitals, schools, mosque, and community centers who are saving more then million of rupees in terms of their electricity bills.

Aims and Objectives

Our efforts are to achieve the following goals.

  1. To provide help in emergencies.

  2. To provide help to 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 a healthy environment.

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 expect our perimeters of relief globally. As Care Link, we believed that each family is one social unit & source of first step 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) increased our mission’s work and lead us to put in further efforts. Our biggest goal was to fight against illiteracy and poverty, meet the needs of water shortage and support poor and orphan children for their better future.

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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 face challenge, becomes voice of the masses, who later join them, and work hard, make scarifies and defeat the magnitude of sufferings, disappointments, disease, ignorance, poverty, crimes, 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 the 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

Every venture needs financial resources; therefore, fundraising is a key to success of any Trust to meet 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.

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  1. We received funds from our donners regularly when they wish to donate to support our charitable projects. Mainly, Trustees are major doners.

Appeal letters 2022

Zakat appeal leaflet posted to Donors in 2022

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Our Work Clean Drinking Water Project

Care Link provided free drinking water to poor families. So far, Care Link has installed more than 600 hand water pumps and 10 filtration plants on 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.

The water situation has improved in the targeted areas, especially provision of water reservoir for animals. 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 dry crops.

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

Hand Pumps Installation for poor people

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Hand Pumps for poor community

Water Filtration Plant in Balochistan

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Water Filtration Plant in Karachi

Figure 3: Water Filtration Plant in Balochistan, Pakistan

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

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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 an education. Poor children are deprived of their education to gain a better future for them.

School Build by CARE-LINK in Balochistan, Pakistan

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Books and Notebooks for poor children

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 an open market. Many people donated to Care-Link (UK) Trust for their Qurbani animals (ritual animal sacrifice). Therefore, large number of animals

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was 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.

Qurbani Project

– Sadaqah A Voluntary Gift

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

Blanket distribution among needy people

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Raw Food Distribution

Financial Help

Care Link (UK) Trust support teams very often get requests 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 poor old familiesthis all depend upon availability of funds.

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House build for poor family in Balochistan

These are communal washrooms in open air

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12 Washrooms and toilets built for poor communities.

Some doners pay only for building materials and CARE-LINK UK Trust complete constructions as is seen above.

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

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

Eid Gifts for poor Children

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Food Distribution for poor people in Balochistan, in a newly built welfare center

Community Welfare Centers

We have started setting up over 10 community welfare centers including.

There is demand of more welfare centers, and emergencies and we are trying hard to

build more as soon as possible.

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Another new site under Construction community center

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Community welfare Centers for poor communities

Solar Power Projects

We have installed 8 solar panels systems in different educational institutes and community centers, to minimize the electricity cost in such institutes where poor and orphan children live and get quality education. We help some other organizations to support the education system for those children who cannot afford quality education due to financial problems.

A great example of providing solar system by Care-Link UK Trust

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Solar System for Educational Institute Peshawar Pakistan

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Solar System to support the Provision of drinking water.

Conclusion and Recommendation

Since 1997, Care Link Trust has 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 perimeters became bigger. Those perimeters, included natural disaster victims, poor, orphans, needy, widows, students, old men and women etc. We always tried to provide a healthy, peaceful, and pleasant environment, wherever possible.

Note:

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

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The Charity Registration Number is :- 1061560

CARE-LINK UK TRUST

Report and Accounts 5 April 2023

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Contents

Page
Statement of directors' responsibilities 1
Independent Accountant's Report 2
Funds Statements:-
Statement of Financial Activities 3
Statement of Financial Activities - Prior Year statement 4
Movements in funds 5
Income and Expenditure account 6
Balance sheet 7
Notes to the accounts 8 - 11
Detailed Analysis of Income & Expenditure 12 - 16
Activity Analysis of Income & Expenditure 17 - 18

CARE-LINK UK TRUST

Trustees' Annual Report for the year ended 5 April 2023

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 :-

departures disclosed and explained in the financial statements;

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 September 2023.

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 2023

I report to the trustees on my examination of the financial statements of CARE-LINK UK TRUST (‘the charity') for the year ended 5 April 2023 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

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

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Act and 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.

Independent Examiner's Statement, Report and Opinion

I have completed my examination. I confirm 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 section 130 of the Act; or

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.

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:-

Peter Jayawardene

Peter Jayawardene (Oct 5, 2023 14:38 GMT+1)

MR P. JAYAWARDENE - Independent Examiner

Member of The Institute of Chartered Accountants

4A The Avenue Highams Park London E4 9LD

This report was signed on 5 October 2023

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CARE-LINK UK TRUST - Statement of Financial Activities for the year ended 5 April 2023

Statement of Financial Activities for the year ended 5 April 2023

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
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
SORP
Ref
Net movement in funds		 Current year
Unrestricted
Funds
2023
£
104,708
105,080
105,080
(372)
(372)
(372)
-
(372)
 Current year
Restricted
Funds
2023
£
-
-
-
-
-
-
-
-		 Current year
Total Funds
2023
£
104,708
105,080
105,080
(372)
(372)
(372)
-
(372)		 Prior Year
Total Funds
2022
£
35,749
31,639
31,639
4,110
4,110
4,110
(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 continuing operations

The notes attached on pages 8 to 11 form an integral part of these accounts.

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CARE-LINK UK TRUST - Statement of Financial Activities for the year ended 5 April 2023

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

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
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
SORP
Ref
Net movement in funds		 Prior Year
Unrestricted
Funds
2022
£
35,749
35,749
31,639
31,639
4,110
4,110
4,110
(4,110)
-

 Prior Year
Restricted
Funds
2022
£
-
-
-
-
-
-
-
-
-		 Prior Year
Total Funds
2022
£
35,749
35,749
31,639
31,639
4,110
4,110
4,110
(4,110)
-

All activities derive from continuing operations

The notes attached on pages 8 to 11 form an integral part of these accounts.

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CARE-LINK UK TRUST - Statement of Financial Activities for the year ended 5 April 2023

Movements in revenue and capital funds for the year ended 5 April 2023

Revenue accumulated funds

Unrestricted
Funds
2023
£
Accumulated funds brought forward
-
(372)
(372)
Closing revenue funds
(372)
Summary of funds
Unrestricted
and
Designated funds
2023
£
Revenue accumulated funds
(372)
Total funds
(372)
Recognised gains and losses before
transfers		 Restricted
Funds
2023
£
-
-
-
-
Restricted
Funds
2023
£
-
-		 Total
Funds
2023
£
-
(372)
(372)
(372)
Total
Funds
2023
£
(372)
(372)		 Last year
Total Funds
2022
£
(4,110)
4,110
-
-
Last Year
Total Funds
2022
£
-
-

The notes attached on pages 8 to 11 form an integral part of these accounts.

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CARE-LINK UK TRUST - Statement of Financial Activities for the year ended 5 April 2023

CARE-LINK UK TRUST

Income and Expenditure Account for the year ended 5 April 2023

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
Tax on surplus on ordinary activities
Retained surplus for the financial year
Net income after tax in the financial year
Net income before tax in the financial year		 2023
£
104,708
-
104,708
104,708
104,330
750
105,080
(372)
-
(372)
(372)		 2022
£
21,923
13,826
35,749
35,749
30,889
750
31,639
4,110
-
4,110
4,110

All activities derive from continuing 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 8 to 11 form an integral part of these accounts.

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CARE-LINK UK TRUST - Balance Sheet as at 5 April 2023

Note
SORP
Ref
Current assets
B
Debtors
B2
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
2023
£
3,015
3,343
(6,730)
(372)
(372)		 -
-
-		 2022
£
-
-
Restricted funds
-
Unrestricted Funds
Unrestricted Revenue Funds
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D3
(372)
-
(372)
Designated Funds
Total charity funds
(372)
The total net assets of the charity are funded by the funds of the charity, as follows:-		 -
-
-

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 2.

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 September 2023

The notes attached on pages 8 to 11 form an integral part of these accounts.

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CARE-LINK UK TRUST

Notes to the Accounts for the year ended 5 April 2023

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 2023

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.

9

CARE-LINK UK TRUST

Notes to the Accounts for the year ended 5 April 2023

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		 2023
£
2,800		 2022
£
6,525
2,800 6,525

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 Debtors

Prepayments and accrued income
6
Creditors: amounts falling due within one year
Accruals
7
Income and Expenditure account summary
At 6 April 2022
Surplus after tax for the year
At 5 April 2023		 2023
£
3,015		 2022
£
-
3,015 -
2023
£
6,730		 2022
£
-
6,730 -
2023
£
-
(372)		 2022
£
(4,110)
4,110
(372) -

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

At 5 April 2023
Current Assets
Current Liabilities
At 6 April 2022
Current Assets
Current Liabilities		 Unrestricted
funds
£
6,358
(6,730)		 Designated
funds
£
-		 Restricted
funds
£
-
-		 Total
Funds
£
6,358
(6,730)
(372) - - (372)
Unrestricted
funds
£
-
-		 Designated
funds
£
-
-		 Restricted
funds
£
-
-		 Total
Funds
£
-
-
- - - -

10

CARE-LINK UK TRUST

Notes to the Accounts for the year ended 5 April 2023

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

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Total charity funds		 Funds brought
forward from
2022
£
-		 Movement in
funds in 2023
See Note 10
£
(372)		 See Note 0
£
-
Transfers
between
funds in 2023		 Funds carried
forward to
2024
£
(372)
- (372) - (372)
- (372) - (372)

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

Unrestricted and designated funds:-
Unrestricted Revenue Funds		 Income
2023
£
104,708		 Expenditure
2023
£
(105,080)		 Other
Gains &
Losses
2023
£
-		 Movement
in funds
2023
£
(372)
104,708 (105,080) - (372)

11 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.

12 Ultimate controlling party

The charity is under the control of its legal members.

11

CARE-LINK UK TRUST

Detailed analysis of income and expenditure for the year ended 5 April 2023 as required by the SORP 2015

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

13 Donations, Grants and Legacies

Donations, Grants and Legacies
Current year
SOFA ref
Donations and gifts from individuals
Total donations and gifts from
individuals
A1
Refunds from HMRC on gift aided donations
Small donations individually less than £1000
Rafat Dad Khan Lodhi		 Current year
Unrestricted
Funds
2023
£
11,165
-
93,543		 Current year
Restricted
Funds
2023
£
-
-
-		 Current year
Total Funds
2023
£
11,165
-
93,543
104,708		 Prior Year
Total Funds
2022
£
17,989
13,826
3,934
104,708 - 35,749

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
SOFA ref
Donations and gifts from individuals
Rafat Dad Khan Lodhi
Total donations and gifts from
individuals
A1
Small donations individually less than £1000
Refunds from HMRC on gift aided donations		 Prior Year
Unrestricted
Funds
2022
£
17,989
13,826
3,934		 Prior Year
Restricted
Funds
2022
£
-
-
-		 Prior Year
Total Funds
2022
£
17,989
13,826
3,934
35,749 - 35,749

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
2023
£		 Restricted
Funds
2023
£		 Current Year
Total Funds
2023
£
104,708
Prior Year
Total Funds
2022
£
35,749		 Prior Year
Total Funds
2022
£
104,708 - 35,749
Unrestricted
Funds
2022
£		 Restricted
Funds
2022
£
35,749 -

12

CARE-LINK UK TRUST

Detailed analysis of income and expenditure for the year ended 5 April 2023 as required by the SORP 2015

14 Expenditure on charitable activities - Direct spending

Current year
Current Year
SOFA ref
Unrestricted
Funds
2023
£
2,800
Total direct spending
B2a
2,800
Expenditure on charitable activities- Grant funding of activities
Current year
Current Year
SOFA ref
Unrestricted
Funds
2023
£
98,000
Total grantmaking costs
B2c
98,000
Prior Year
Prior Year
SOFA ref
Unrestricted
Funds
2022
£
21,677
Total grantmaking costs
B2c
21,677
Grants made to individuals
Grants made to individuals
Temporary Staff - Charitable Activities		 Current year
Unrestricted
Funds
2023
£
2,800		 Current year
Restricted
Funds
2023
£
-		 Current year
Total Funds
2023
£
2,800
2,800
Current year
Total Funds
2023
£
98,000		 Prior Year
Total Funds
2022
£
6,525
2,800 - 6,525
Current year
Restricted
Funds
2023
£
-
Prior Year
Total Funds
2022
£
21,677
98,000 - 98,000 21,677
Prior Year
Unrestricted
Funds
2022
£
21,677		 Prior Year
Restricted
Funds
2022
£
-		 Prior Year
Total Funds
2022
£
21,677
21,677
21,677 -

15 Expenditure on charitable activities- Grant funding of activities

13

CARE-LINK UK TRUST

Detailed analysis of income and expenditure for the year ended 5 April 2023 as required by the SORP 2015

16 Support costs for charitable activities

16
Support costs for charitable activities		 16
Support costs for charitable activities		 16
Support costs for charitable activities
Current year
Current year
Current Year
SOFA ref
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
Premises Expenses
695
-
100
-
610
-
150
-
350
-
Administrative overheads
440
-
866
-
-
-
Professional fees paid to advisors other than the auditor or examiner
250
-
Financial costs
69
-
Support costs before reallocation
3,530
-
Total support costs - Current Year B2d
3,530
-
The basis of allocation of costs between activities is described under accounting policies
All the expenditure in the prior year was unrestricted.
Rates and water charges
Bank charges
Accountancy fees other than
examination or audit fees
Stationery and printing
Cleaning and waste management
Property insurance
Light heat and power
Advertising and marketing
Room Hire
Telephone, fax and internet		 Current year
Total Funds
2023
£
695
100
610
150
350
440
866
-
250
69		 Prior Year
Total Funds
2022
£
845
-
480
170
170
370
297
90
250
15
3,530 - 3,530
3,530		 2,687
3,530 - 2,687

14

CARE-LINK UK TRUST

Detailed analysis of income and expenditure for the year ended 5 April 2023 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
Total support costs - Prior Year B2d
Financial costs
Bank charges
Support costs before reallocation		 Prior Year
Unrestricted
Funds
2022
£
845
-
480
370
297
90
15		 Prior Year
Restricted
Funds
2022
£
-
-
-
-
-
-
-		 Prior Year
Total Funds
2022
£
845
-
480
370
297
90
15
2,687 - 2,687
2,687
2,687 -

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

15

CARE-LINK UK TRUST

Detailed analysis of income and expenditure for the year ended 5 April 2023 as required by the SORP 2015

17 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
18 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.
Prior Year
Total direct spending
B2a
Total grantmaking costs
B2c
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2023
£
750		 Current year
Restricted
Funds
2023
£
-		 Current year
Total Funds
2023
£
750
750
Prior Year
Total Funds
2022
£
750
750
Current year
Total Funds
2023
£
2,800
98,000
3,530
750
105,080
Prior Year
Total Funds
2022
£
6,525
21,677
2,687
750		 Prior Year
Total Funds
2022
£
750
750 - 750
Prior Year
Unrestricted
Funds
2022
£
750		 Prior Year
Restricted
Funds
2022
£
-		 Prior Year
Total Funds
2022
£
6,525
21,677
2,687
750
750 -
Current year
Unrestricted
Funds
2023
£
2,800
98,000
3,530
750		 Current year
Restricted
Funds
2023
£
-
-
-
-
105,080 - 31,639
Prior Year
Unrestricted
Funds
2022
£
6,525
21,677
2,687
750		 Prior Year
Restricted
Funds
2022
£
-
-
-
-
31,639 - 31,639

16

CARE-LINK UK TRUST

Activity analysis of Income and expenditure for the for the year ended 5 April 2023

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

19 Analysis of income by activity

SOFA ref
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
Activity		 2023
£
104,708
104,708
104,708
104,708		 2022
£
35,749
35,749
35,749
35,749

20 Analysis of charitable expenditure by activity

Direct
costs
2023
£
Charitable Donations
Direct costs
2,800
Premises expenses
-
Administrative overheads
-
Professional fees
-
Financial costs
-
Grantmaking costs
-
2,800
Direct
costs
2023
£
Total Charitable Donations
2,800
-
2,800
Total Governance costs as detailed in
Note 17
Total Charitable Donations
Activity
Total charitable expenditure
Summary of charitable costs by activity		 Support
costs
2023
£
-
1,905
1,306
250
69
-		 Grant
funding of
activities
2023
£
-
-
-
-
-
98,000
98,000
Grant
funding of
activities
2023
£
98,000
-
98,000		 Total
2023
£
2,800
1,905
1,306
250
69
98,000
104,330
Total
2023
£
104,330
750
105,080		 Total
2022
£
6,525
1,665
757
250
15
21,677
3,530 30,889
Support
costs
2023
£
3,530
750		 Total
2022
£
30,889
750
4,280 31,639

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 18

17

CARE-LINK UK TRUST

Activity analysis of Income and expenditure for the for the year ended 5 April 2023

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
2023
£
-
-		 Finance
69		 Human
Resources
-
-
Support
costs
2023
£
-
-		 Other
Overheads
3,461
3,461
Total
2023
£
98,000
98,000		 Total
4,280
69 4,280
Grants to
individuals
2023
£
98,000		 Total
2022
£
21,677
98,000 21,677

Fuller details of grants made and related costs, including support costs, are shown in note 15.

Governance costs

Other Expenditure - Governance costs as detailed in Note 17

Governance Governance
costs costs
2023 2022
£ £
750 750

18