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2022-03-31-accounts

REGISTERED COMPANY NUMBER: 3810948 (England and Wales)
REGISTERED CHARITY NUMBER: 1080666

Report of the Trustees and
Audited Financial Statements for the Year Ended 31 March 2022

for
Mushkil Aasaan Limited
(A Company Limited by Guarantee)

Nasir Mahmud FCA
Chartered Accountant
Falcon House
257 Burlington Road
New Malden
Surrey
KT3 4NE

Mushkil Aasaan Limited
(A company limited by guarantee)

Contents of the Financial Statements for the Year Ended 31 March 2022

Page
Reference and Administrative Details 1
Strategic Report 2 to 4
Report of the Trustees 5 to 11
Report of the Independent Auditor 12 to 14
Statement of Financial Activities 15
Balance Sheet 16
Cash Flow Statement 17
Notes to the Cash Flow Statement 18
Notes to the Financial Statements 19 to 26
Detailed Statement of Financial Activities 27 
Mushkil Aasaan Limited
(A company limited by guarantee)

Reference and Administrative Details
for the Year Ended 31 March 2022

TRUSTEES

Mrs. Shaheen Farhat
Mrs. Khalida Mehal
Mrs. Habib Lateef
Mrs. Naseem Aboobaker

COMPANY SECRETARYMrs. Naseem Aboobaker
REGISTERED OFFICE 220-222 Upper Tooting Road
London
SW17 7EW

REGISTERED COMPANY NUMBER  3810948 (England and Wales)

REGISTERED CHARITY NUMBER  1080666

INDEPENDENT AUDITOR

Nasir Mahmud FCA
Chartered Accountant
Falcon House
257 Burlington Road
New Malden
Surrey
KT3 4NE

Page 1

Mushkil Aasaan Limited

(A company limited by guarantee)

Strategic Report
for the Year Ended 31 March 2022

The trustees present their strategic report for the year ended 31 March 2022

REVIEW OF BUSINESS

As we emerged from the Pandemic there was a great sense of apathy, fear, and grief
amongst the Communities we serve and our Careworkers and Service Users. Whilst
families grieved for losses of loved ones across the world, there was a heightened
sense of uncertainty in a backdrop of unprecedented and exceptionally complex
challenges. We found elders suffering from isolation and health conditions but also
a marked increase in Dementia. Parents of young children were exhausted with
home-schooling and keeping them active. Unemployment, housing, and financial
pressures had taken the toll on relationships resulting in increased Domestic
Violence and challenges to Mental Wellbeing.

Careworkers continued to provide the invaluable Personal Care Service as Key Workers,
but as was the case nationally, staff recruitment and retention became an issue with
people not wanting to work in this field.

Throughout the pandemic Mushkil Aasaan mobilized and re-organized, to maximize upon
our limited resources, within a more focused manner to outreaching remotely to those
in greatest need while addressing and managing the panic and fear being expressed
in the communities about the well-being of their elderly, those living in
intergenerational households or residential care.

We operated a constantly available helpline to provide a safety net for the vulnerable
families and elderly, in our communities that we serve. This was cushioned by
delivering outreach support services to our Elderly experiencing social isolation
by providing daily hot meals, assistance with shopping and collecting prescriptions.

Another key service was maintaining family links with their loved ones in hospital
through the Chaplaincy Service, while directly supporting bereaved families. Several
Volunteers have trained with the Spiritual Centre at St Georges Hospital as part of
the Chaplaincy Team to visit and support patients in the Wards.

During the Pandemic, in thinking of a way to be in touch remotely with all, we set
up a Spiritual Support Group for the Community and Service Users and Volunteers on
WhatsApp.

Careworkers continued to provide the invaluable Personal Care Service as Key Workers
and were supported by motivational quotes and prayers on caring for humanity. They
were kept up to date with Government Guidance on Infection Control, Donning and
Doffing PPE, Social Distancing, Testing and then Vaccinations. To alleviate hesitancy
in vaccinating videos were sent on webinars on discussions by Faith Leaders.
Careworkers always knew they could always communicate their concerns and fears to
us.

For the Community at large and especially for those who were extremely vulnerable
and isolated, we organized a daily hot meal to be delivered with the support of the
local mosque and coordinated a pool of Volunteers to deliver prescriptions and
shopping at the doorstep. For those grieving for their loved ones dying in hospital
we liaised with the Chaplaincy Service in the hospital who visited the patient and
facilitated the contact with family members on Zoom. This was very consoling for them
at the delicate time of when loved ones were passing away.

The WhatsApp Group was a lifeline for Service Users and their families in keeping them informed but more for the spiritual support with some of these methods: - Motivational videos from faith leaders were shared from all over the world 

Page 2

Mushkil Aasaan Limited
(A company limited by guarantee)

Strategic Report
for the Year Ended 31 March 2022

This exercise was extremely therapeutic in giving:

PRINCIPAL RISKS AND UNCERTAINTIES

The reduced annual grant of £45,468 from the Wandsworth Council caters for the
over-subscribed Service Level Agreement. Spot-Purchase of our Specialist Domiciliary
Services is the Charity's main source of income.

The Trustees are conscious of the reliance on the grant and tentative spot—purchased
Domiciliary Care income and the importance to reduce dependency through sustainable
and creative initiatives, while increasing revenue and control costs within models
of best value.

The unit cost has remained considerably reduced to remain competitive in the market
position. Adherence to regulatory requirements and challenges of Covid 19 have
resulted in a reduction in earned income to break-even point and raises credible
concerns for costings of all subsidised services and future development visions.

As with all entities, no future is assured and an element of risk looms over the future
of the Charity. The economic climate and changing patterns of delivery has its own
impact on Social Services commissioning. In comparison to last year there has been
a sustained level of income generated through the spot-purchasing of Domiciliary
Care.

FUTURE PROSPECTS

Possible Future Opportunities

The Charity's future direction and existing sustainability is influenced by its grant
funding and spot-purchase commissioning.

Current strategic planning explores a range of approaches encompassing better
outcomes for our service users and carers as set out in our vision and values.

Page 3

Mushki l Aasaan Limited A co an lifftited b uaraTrteel Strate ic Re ort for the Year Ended 31 March 2022 To tènwin alerr on newer opportunLtle8 8uch a8 the Govern￿￿¢ Agenda on Integrated Services. To co-produce culturally sensitive Psychologica I Services and Programes of Healt and Wellbe i Trg kn Co-product xon with Ilands¥orth CofjThunlty EAwerment Network and Stat￿lorY $ervice$. To develop an Interqenerational Supported Rousinq ScheThe Project at our site. North Drive. Thè very initial process for this venture in a conservation area hay commenced wlth rhe enqagement of an archl tectural company Cor a feasibll Ity gtudy and an initial Pre-App meeting. Plan3 are currently in place for the Charity to formali3e as a registered Social Housing Providèr a much requested and an Un￿et need for our elderly who are desirlng ro down8121ng. Also. a stated preference to residertlaL care. recall ing what happened in the pandernic to many of rhe elderly in carehornes. Our planned intergeneiationaL purKx)se-builc pro jecr reTrains a work in progrèss. This report was approved by the Board on 30th Decether 2022 signed on its behalf by Mrs. Shaheen Yarhat Trustee

Mushkil Aasaan Limited
(A company limited by guarantee)

Report of the trustees
for the Year Ended 31 March 2022

The trustees who are also directors of Mushkil Aasaan Limited for the purposes of
the Companies Act 2006, present their report with the financial statements of the
charity for the year ended 31 March 2022. The trustees have adopted the provisions
of Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective
1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity is controlled by its governing document, a deed of trust, and constitutes
a limited company, limited by guarantee, as defined by the Companies Act 2006.

Mushkil Aasaan is a Registered Charity (No 1080666) and a Company Limited by Guarantee
(No 3810948). Its objectives are expressed in the Memorandum of Association. Its
Trustees are supported by a Board of Management and two Patrons. The Trustees have
had regard to the Charity Commission’s guidance on public benefit.

The Trustees, who are also Directors for the purposes of Company Law and who served
during the year and up to the date of this report are set out on page 1. All Trustees
and Directors collectively monitor and ensure delivery of its charitable objectives
and strategic direction, while upholding the Charity' s values. They have
responsibility for ensuring good practice, effective governance and management,
accurate and transparent financial management and reporting.

Furthermore, they ensure that the Charity complies with relevant laws and
requirements of regulatory bodies, such as Care Quality Commission and NHS. They
desire that Mushkil Aasaan remains successful and can continue to serve its diverse
community as intended.

The priority of our organisation remains, to seek to recruit and appoint new board
members / trustees while expanding the skill bank of our organisation through formal
training relevant to the Charity needs with clear procedures on roles and
responsibilities as trustees.

Key Objectives of the Charity are:

The Charity's future direction and existing sustainability is influenced by its
grant funding and spot-purchase commissioning.  Current strategic planning
explores a range of approaches encompassing better outcomes for our service users
and carers as set out in our vision and values.

Page 5 

Mushkil Aasaan Limited
(A company limited by guarantee)

Report of the trustees
for the Year Ended 31 March 2022

With our NHS AQP Pan London Provider Status there is scope to venture   into
surrounding boroughs to provide these much-needed services. To develop an
End-of-Life Care Service in Croydon whilst promoting Care work as a viable profession
and providing appropriate training. To remain alert on newer opportunities such as
the Government Agenda on Integrated Services.

To co-produce culturally sensitive Psychological Services and Programs of Health
and Wellbeing in Co-production with Wandsworth Community Empowerment Network and
statutory services.

To develop an Intergenerational Supported Housing Scheme Project at our site, 5 North
Drive. The very initial process for this venture in a conservation area has commenced
with the engagement of an architectural company in the process of a feasibility study
and an initial Pre-App meeting.

Plans are currently in place for the Charity to formalize as a registered Social
Housing Provider, a much requested and an unmet need for our elderly who are desiring
to downsizing. Also, a stated preference to residential care, recalling what
happened in the pandemic to many of the elderly in Care homes. Our planned
intergenerational purpose-built project remains a work in progress.

Risk Assessment

The reduced annual grant of £45,468 from the Wandsworth Council caters for the
over-subscribed Service Level Agreement. Spot-Purchase of our Specialist
Domiciliary Services is the Charity's main source of income.

The Trustees are conscious of the reliance on the grant and tentative
spot—purchased Domiciliary Care income and the importance to reduce dependency
through sustainable and creative initiatives, while increasing revenue and control
costs within models of best value.

The unit cost has remained considerably reduced to remain competitive in the market
position. Adherence to regulatory requirements and challenges of Covid 19 have
resulted in a reduction in earned income to break-even point and raises credible
concerns for costings of all subsidized services and future development visions.

As with all entities, no future is assured and an element of risk looms over the
future of the Charity. The economic climate and changing patterns of delivery has
its own impact on Social Services commissioning with the added impact of Covid
19.In comparison to last year there has been a sustained level of income generated
through the spot-purchasing of Domiciliary Care.

Page 6 

Mushkil Aasaan Limited
(A company limited by guarantee)

Report of the trustees
for the Year Ended 31 March 2022
RISK MITIGATION
Financial
performanc
e and
resilience		 Ensure standard accountancy procedures
are followed and accounts managed on a
regular basis
Protecting
the
Charity’s
assets		 Ensure information relating to assets
are up to date and reviews take place
regularly
Poor data
integrity
and
governance
including
(GDPR)		 Ensure data processing is carried out
according to statuary requirements
along with regular audits
Regulatory
and
Reputation
al risks		 Ensure all compliance standards are
known and regular audits take place
during the year, especially CQC
Staff
Wellbeing		 Ensure regular 121s are held with all
staff by line managers and appropriate
policies are in place for training and
development

Reserves Policy

In view of the risks identified, the Trustees consider it prudent to hold unrestricted
free reserves to cover approximately 6 months running costs. For the year ended, this
amounted to approximately £500,000.

Any additional unrestricted free reserves have been designated for an identified
Supported Housing Project and to enhance the existing services provided as and when
deemed necessary

Objectives and activities and Achievements and performance

We remain committed to supporting our communities that enhances their overall
wellbeing, through lifestyle choices and our shared activities, not least serving
women and children who have no recourse to public funding or are experiencing Domestic
Violence.

Our popular Counselling, Advocacy, and Therapeutic Services remain over-subscribed
from across the Statutory and Voluntary sector, along with self–referrals and amongst
Co-professionals. This unique and holistic model of multiple Therapeutic and
Counselling techniques offers management of crises and emotional distress. It aims
to explore, enhance, and promote the inner strengths and resources of the individual
towards a greater well-being, personal empowerment, and focus. This can further
involve Crisis Intervention and Family Mediation and Conciliation and Practical
Support in countering domestic violence, family breakdown, homelessness, child
protection, elder abuse, racial harassment, and discrimination.

Page 7 

Mushkil Aasaan Limited

(A company limited by guarantee)

Report of the trustees
for the Year Ended 31 March 2022

Added value to this is appropriate practical assistance and advocacy in accessing
welfare rights, housing, social care and community networks, career development, good
health and well-being initiatives. The ‘added value’ of this service was much
recognized this year with being inundated with referrals from GP Social Prescribing
Services. To facilitate this Service further we have been privileged to have the
Services of a legal firm onsite weekly courtesy of Farrani Taylors.

Accordingly, there was a notable increase in assisting welfare rights claimants,
domestic violence victims, and mental health concerns, along with homelessness. Our
Counselling and Advocacy Service was over-subscribed with “Children In Need” and
family relationships becoming very stressed in a climate of financial uncertainties,
unemployment and family breakdown and bereavement. Added to the existing caseload,
there were 283 new clients in the year, of which 52 were Social Prescribing referrals
from GP practices requiring intense advocacy, crisis and counselling support.

A range of Support Groups instigated by the imperative needs of the diverse
Communities, give the Centre a real sense of vibrancy and value throughout the week,
for a whole range of activities, including family and community celebrations,
discussions, and debate across a range of organisations and topics.

Our Elderly Women’s Weekly Support Group continues and is a popular activity at our
Centre. Apart from a weekly lunch together which incorporates well-women seminars
and fitness activities, it further helps to promote their overall well-being when
they voice their concerns and a voice on social issues.

A group of young professional women and working mothers continue to meet at the
Centre on Monday evenings, with a focus on self-support. It remains an important
      forum for helping them gain greater confidence and understanding of positive
      Parenting  through their shared experiences of their growing children’s needs.

Post Covid highlighted a great need for women to combat isolation and mental and
physical health needs. To this end Wandsworth Enable Social Prescribing granted
funding to run Weight Mnanagement and Wellbeing Groups. The programme of activities
organized by Mushkil Aasaan proved very popular both for Asian women and Somali
women. It not only addressed the physical aspects of weight management and cultural
healthy meals but also health checks and discussions on conditions like Diabetes,
Heart Disease, Cancer et. Most importantly, it provided a platform for discussion
on mental health conditions like depression/anxiety and dementia and parenting
issues in countering gang culture and knife crime.

The year commenced on a positive note with a very successful Ramadan and Easter
Playscheme for Children and their families under the DFE funded Holiday Activities
and Food Programme (HAF). The aim of the programme was to provide free stimulating
activities and promote nutritious meals to children in a Covid safe environment.

Mushkil Aasaan’ s programme has been well received and appraised by the Local
Authority. This has now become a common feature in the year with an Easter,
Summer and Winter playscheme moving onto another seasonal year. It gives us great
pleasure to welcome children and their families, especially those with Special
Needs who would not normally venture out.

We now have an independent provider delivering Nursery provision at the Zakia
Family Centre. This also addresses the objective of providing a service to
Children in Need while delivering unmet childcare needs for mothers who want to
maximize upon the opportunities within the employment market to raising the
economic base of the family. We have kept two places in reserve for children whose
family are facing a personal crisis in which they have a need for short-term
nursery provision, as part of our Charitable purposes.

Page 8 

Mushkil Aasaan Limited
(A company limited by guarantee)

Report of the trustees
for the Year Ended 31 March 2022

The land at the Community Garden at North Drive is used by the local Tooting
Transition Project as part of an organic ecology project in which they involve
those who are committed to the cause. As usual, the annual event of the Foodival
organized by the team was very successful in demonstrating the use of the produce
from the Garden. There has been gradual progress towards a Pre-App feasibility
study in ascertaining a Planning approval to develop the site into a Sheltered
Housing Scheme with a community Garden and facilities for children to create an
intergenerational model of living experience.

Sustainability, Social Responsibility and Public Impact

Mushkil Aasaan continues to promote a strong citizenship—based culture of involvement
and social responsibility through a range of activities and forums. We continue to
strengthen our support networks and links within the wider diverse communities of South
London. The importance of developing a shared understanding and cooperation between
statutory and secular communities cannot be emphasized enough. Consultancy to
Co—professionals and Community representation to statutory services remains a key
objective in highlighting unmet needs.

Mushkil Aasaan continues to build its links and support networks with the statutory

and voluntary sector and the wider diverse communities of South London which was
overwhelmingly evident at its Covid Support.

IIP notes that 'Mushkil Aasaan has a very friendly, positive culture and people
throughout the organisation enjoy working there and appear to be loyal and dedicated.

As ever, much of our accomplishments this year could not have been achieved without
the continued dedication, and commitment of our Careworkers, Volunteers, Trustees,
Management Board and Office—Based Support Team.

The daily complexities and challenges of coordinating an effective ongoing
development Project such as Mushkil Aasaan remains for the most part in the hands
of Naseem Aboobaker our Project Director and Bernadette Khan our Consultant Social
Worker, both of whom work tirelessly beyond the call of duty for the Communities we
serve.

To name but a few accomplishments in the year were:

More than 93, 925 hours of Domiciliary Care throughout the year. At least 30 hours
per week of face to face and remote Counselling, Casework and Advocacy Support. Over
50 hours weekly of Volunteering and Crisis Support.  At least 500 Users weekly of
Support Groups and Centre Activities, Seminars and Events will resume as reopening
plans are underway post-Covid.

We remain passionate about our work and support to the families and communities we
serve. Our success lies in our ethos of our commitment to address unmet needs with
a holistic model of support that promotes best value.

Across a spectrum of very complex and unmet needs, our early interventionist practice
model of assessment and support reduces the call later costlier statutory services.

This model of delivery must make significant and huge saving for the local authority
and indeed the public purse, while reducing inequalities.

Our Support Groups, Volunteering and Career Development impact on reducing isolation,
promoting well—being and reducing dependency on welfare rights.

Page 9 

Mushkil Aasaan Limited
(A company limited by guarantee)

Report of the trustees
for the Year Ended 31 March 2022

Furthermore, our Domiciliary Care Services empower the elderly to remain in their
homes and reduce the demands on hospitalisation and other statutory health and social
care services.

Financial review

The charity made a net surplus of £353,385 during the year. At the balance sheet date,
total unrestricted funds amounted to £7,986,151, including a net revaluation reserve
of £948,600 and a deficit of £30,734 on restricted funds.

Employee involvement

Supporting, identifying, nurturing, and providing the opportunities for people to
be empowered and to improve themselves is fundamental to the culture of Mushkil
Aasaan.  Most staff are extremely proud of the organisation, their visibility in the
community and the support that is given to the families and communities in the area.

We operate within a culture which supports collaborative working and strong
intra-team support. The job shadowing, paired working, training sessions and the
informal weekly visits to the office enable this to take place. In addition, people
are encouraged to discuss their individual needs and to share and support their team
members.

Career development amongst our staff remains an organisational key objective. The
central focus of our recruitment, retention and practices is promoting and empowering
those who seek such opportunities. This manifests itself in continuing to provide
inclusive employment opportunities for male and female Careworkers and Volunteers.
The open and transparent leadership of the office team and senior staff sets a positive
tone for aspiring leaders and managers throughout the organisation.
There is a considerable amount of training opportunities in this year including both
face to face and online. Recent ongoing key training requirement has been related
to COVID-19 and Infection Control, Handwashing, Donning and Doffing PPE. Remote
online opportunities during the pandemic offered more accessible training on
essential topics such as Care Certificate, Level 2 and 3 in Manual Handling, Dementia,
End of Life, Skin Care, Depression and Anxiety, and Palliative Care. Management
Training has included Care Planning, Covid 19 and Domiciliary Care, Food Hygiene,
and Spiritual Support and Psychological Therapies.

Statement as to disclosure of information to auditors

In so far as the trustees are aware:

there is no relevant audit information of which the charitable company's auditors
are unaware; and the trustees have taken all steps that they ought to have taken to
make themselves aware of any relevant audit information and to establish that the
auditors are aware of that information.

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees (who are also the directors of Mushkil Aasaan Limited (A company limited
by guarantee) for the purposes of company Law) are responsible for preparing the
Report of the Trustees and the financial statements in accordance  with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial
year which give a true and fair view of the situation of the charitable company and
of  the  incoming  resources  and  application  of resources,

Page 10

Mushkil Aasaan Limited A com an lirnited b uarantee Re ort of ihe Trustees for Year £nded 31 March 2022 including the income and expenditure. of the charitable company for that period. In prepating those financlal SLate•eni$, rhe rrustees are required to: select suitable accountlng policies and then apply them consistently. observe the methods and principles in the Charity SORP. make judgernents and e8tiTraie$ that are rèasonable and prudent. prepare the f inancial statements on the going concern basis unless it is inappropriate to pre8urie that the charitable cc4Bpany will continue in bu8ine85. The trustees are responsible for keeplng proper accountinq records which disclose L th rèasonable aecuraey at any tiwle thé f inaneial position of the charitable company and EO enabLe theM to ensure Lhat the Cinancial 3tate]Rents cotspply with the Co]llpanie8 Act 2006. They are also responsible £or saf eguarding the assetJ of the charitable company and hence for taking rea80nable $tep$ for the ptev¢nt£on and detection of fraud and other irregularitles. In so far as the truslees are as•are: there is no relevant audit inforrnatioTr of which the charitable cornpany's auditor i unaware and the tru5tee8 have taken all steps that thèy osjght to have taken to make themselves aware o f any relevant audit informatlon and t¢ èstablish that thè auditor Ls aware of thac informa¢ion. JDITQR The auditor Nasir Mahmud vil I be proposed for re-appolnthent at the forthcoALng knnual General Mèèting. Report of the trustees, iThcorporating a strategic report. approved by order of the board of trttstees. as Ehe co]Dpany directors. on 30fb Deettttber 2022 and siqned ort the board's behalf by: Mrs. Shaheen Tarhat TruJtee Pa4• Ji

Report of the Independent Auditor to the Members of
Mushkil Aasaan Limited

(A company limited by guarantee)

Opinion

I have audited the financial statements of Mushkil Aasaan Limited (A company limited
by guarantee) (the 'charitable company') for the year ended 31 March 2022 which
comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow
Statement and notes to the financial statements, including a summary of significant
accounting policies. The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice), including Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In my opinion the financial statements:

Basis for opinion

I conducted my audit in accordance with International Standards on Auditing (UK) (ISAs
(UK)) and applicable law. My responsibilities under those standards are further
described in the Auditor responsibilities for the audit of the financial statements
section of my report.  I am independent of the charitable company in accordance with
the ethical requirements that are relevant to my audit of the financial statements
in the UK, including the FRC's Ethical Standard, and I have fulfilled my other ethical
responsibilities in accordance with these requirements.  I believe that the audit
evidence I have obtained is sufficient and appropriate to provide a basis for my
opinion.

Conclusions relating to going concern

I have nothing to report in respect of the following matters in relation to which
the ISAs (UK) require me to report to you where:

Other information

The trustees are responsible for the other information. The other information
comprises the information included in the Annual Report, other than the financial
statements and my Report of the Independent Auditor thereon.

My opinion on the financial statements does not cover the other information and,
except to the extent otherwise explicitly stated in my report, I do not express any
form of assurance conclusion thereon.

In connection with my audit of the financial statements, my responsibility is to read
the other information and, in doing so, consider whether the other information is
materially inconsistent with the financial statements, or my knowledge obtained in
the audit or otherwise appears to be materially misstated. If I identify such material
inconsistencies or apparent material misstatements, I am required to determine
whether there is a material misstatement in the financial statements or a material
misstatement of the other information. If, based on the work I have performed, I
conclude that there is a material misstatement of this other information, I am
required to report that fact.  I have nothing to report in this regard.

Page 12 

Report of the Independent Auditor to the Members of
Mushkil Aasaan Limited
(A company limited by guarantee)

Opinions on other matters prescribed by the Companies Act 2006

In my opinion, based on the work undertaken in the course of the audit:

Matters on which I am required to report by exception

In the light of the knowledge and understanding of the charitable company and its
environment obtained in the course of the audit, I have not identified material
misstatements in the Report of the Trustees.

I have nothing to report in respect of the following matters where the Companies Act
2006 requires me to report to you if, in my opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees
(who are also the directors of the charitable company for the purposes of company
law) are responsible for the preparation of the financial statements and for being
satisfied that they give a true and fair view, and for such internal control as the
trustees determine is necessary to enable the preparation of financial statements
that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing
the charitable company's ability to continue as a going concern, disclosing, as
applicable, matters related to going concern and using the going concern basis of
accounting unless the trustees either intend to liquidate the charitable company or
to cease operations, or have no realistic alternative but to do so.

My responsibilities for the audit of the financial statements

My objectives are to obtain reasonable assurance about whether the financial
statements as a whole are free from material misstatement, whether due to fraud or
error, and to issue a Report of the Independent Auditor that includes my opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit
conducted in accordance with ISAs (UK) will always detect a material misstatement
when it exists. Misstatements can arise from fraud or error and are considered
material if, individually or in the aggregate, they could reasonably be expected to
influence the economic decisions of users taken on the basis of these financial
statements.

Irregularities, including fraud, are instances of non-compliance with laws and
regulations. I design procedures

in line with my responsibilities, outlined above, to detect material misstatements
in respect of irregularities,
including fraud. The extent to which my procedures are capable of detecting
irregularities, including fraud is
detailed below:

" Enquiry of management, those charged with governance and the entity's solicitors
(or in-house legal team)

around actual and potential litigation and claims.

Page 1 3

ort tsf the Tnde eEkdÈnt Audltor to the MeThber8 of Mushkil Aasaan Limited IA com aTX limited b uaranteel Reviewing minutes of rneetings of tEL08e charged wiLh governance. Reviewing internal audit reports. Rèviowlng f inancial statement di8closure$ and testlng to supporting documentation to 65se$s complian¢È WILFL applLcabl8 laws and regulations. Auditing the risk 0£ rnanagement override 0£ controls. including through te#tlng journal entLie3 and other adj ustrnents for appropriateness ¢ and evaluating the signif icant transactlDL]s outside the norThal course of business. bll8inesB rationale n lurther description of rny rosponsLbLlities f or the audlL of the f inancial Etaternents Located on the Financial Reporting Council I web81te www. f rc. org. uk/auditor5respons.ibilities. Th.i.s de3erxption f ortU5 part of my Report OC the IndÈpÈndent Auditor. Uaè of rny rgpott TtLiS report is rnade Solely to the charitable corApany'8 Trernbets, as a bodyi in ateordance w.lth Chapter 3 of Part 16 of thÈ CoEThpan.i.es XLt 2006. My audit work has been undertaken 50 that. I TAight 3tate to the charitable company's meTt6)er5 those rAatte13 1 arn r&qulred to state to them an auditor s report arLd lor no other purpose. To the fuj.lest exLent perfflitted by law, I do not accept assume responsibility to anyone other than the charitable eompany and the charitable company, s mèmbers a8 a bodyt for my audit work, for this r&port, or for the opirEion3 1 have formed. Elasir Mahmlld FCA Isenior Statutory auclitorl and on behalf of Nasir Nahtnud FCA Chartered AccountarLt FalcoEk Hou3e 257 Burlington Road blew t4alden Surrey KT3 4N DatÈ'.

Mushkil Aasaan Limited
(A company limited by guarantee)

Statement of Financial Activities
for the Year Ended 31 March 2022
31.3.22
31.3.21
Unrestricted Restricted
Total		 Total
funds fund funds funds
Notes
£		 £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 53,474 45,468 98,942 131,117
Other trading activities 3 1,641,642 - 1,641,642 1,361,244
Investment income 4 184,233 - 184,233 182,754
Total 1,879,349 45,468 1,924,817 1,675,115
EXPENDITURE ON
Raising funds 5 27,382 - 27,382 69,622
Charitable activities 6
Spot Purchases 1,100,883 - 1,100,883 942,813
Charitable activity 396,340 46,027 442,367 428,072
Governance costs 17,000 - 17,000 17,000
Total 1,541,605 46,027 1,587,632 1,457,506
Net gains on investments 16,200 - 16,200 40,500
NET INCOME/(EXPENDITURE) 353,944 (559) 353,385 258,108
RECONCILIATION OF FUNDS
Total funds brought forward 7,632,207 (30,175) 7,602,032 7,343,924
TOTAL FUNDS CARRIED FORWARD 7,986,151 (30,734) 7,955,417 7,602,032 
The notes form part of these financial statements

Page 15 

Mushkil Aasaan Limited

(A company limited by guarantee)

Balance Sheet
31 March 2022
Notes
FIXED ASSETS
Tangible assets
12
Investment property
13
CURRENT ASSETS
Debtors
14
Cash at bank and in hand
CREDITORS
Amounts falling due within one year 15
NET CURRENT ASSETS/(LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
PROVISIONS FOR LIABILITIES
16
NET ASSETS
FUNDS
17
Unrestricted funds:
General fund
Revaluation Reserve
Restricted funds:
Restricted Fund
TOTAL FUNDS		 31.3.22
Total
funds
£
495,269
4,270,000
4,765,269
317,643
3,307,019
3,624,662
(212,214)
3,412,448
8,177,717
(222,300)
7,955,417
7,037,551
948,600
7,986,151
(30,734)
7,955,417		 31.3.21
Total
funds
£
507,094
4,250,000
4,757,094
271,840
2,987,764
3,259,604
(196,166)
3,063,438
7,820,532
(218,500)
7,602,032
6,699,807
932,400
7,632,207
(30,175)
7,602,032		 
The financial statements were approved by the Board of Trustees and authorised for
issue on 30th December 2022 and were signed on its behalf by:

Mrs. Shaheen Farhat - Trustee

The notes form part of these financial statements

Page 16 

Mushkil Aasaan Limited

(A company limited by guarantee)

Cash Flow Statement for the Year Ended 31 March 2022

Mushkil Aasaan Limited
(A company limited by guarantee)
Cash Flow Statement
for the Year Ended 31 March 2022
31.3.22 31.3.21
Notes £ £
Cash flows from operating activities
Cash generated from operations 1 322,002 312,568
Interest paid (2,992) (2,104)
Net cash provided by operating activities 319,010 310,464
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received 246 1,279
Repayment of loan
Net cash provided by investing activities 246 1,279
Change in cash and cash
equivalents in the reporting 319,256 311,743
period
Cash and cash equivalents at the
beginning of the reporting 2,987,763 2,676,020
period
Cash and cash equivalents at the
end of the reporting period 3,307,019 2,987,763 
The notes form part of these financial statements

Page 17 

Mushkil Aasaan Limited
(A company limited by guarantee)

Notes to the Cash Flow Statement
for the Year Ended 31 March 2022

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

31.3.22 31.3.21
£ £
Net income for the reporting period (as per the 353,385 258,108
Statement of Financial Activities)
Adjustments for:
Depreciation charges 11,825 13,870
(Gains) / Losses on investments (16,200)
(40,500)
Interest received (246) (1,279)
Interest paid 2,992 2,104
Decrease/(increase) in debtors (45,802)
54,410
Increase/(decrease) in creditors 16,048 25,855
Net cash provided by operations 322,002 312,568
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.21 Cash flow At 31.3.22
£ £ £
Net cash
Cash at bank and in hand 2,987,763 319,256 3,307,019
2,987,763 319,256 3,307,019
Total 2,987,763 319,256 3,307,019

2. ANALYSIS OF CHANGES IN NET FUNDS

The notes form part of these financial statements

Page 18 

Mushkil Aasaan Limited
(A company limited by guarantee)

Notes to the Financial Statements
for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit
entity under FRS 102, have been prepared in accordance with the Charities SORP
(FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland' and
the Companies Act 2006. The financial statements have been prepared under the
historical cost convention, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the
charity has entitlement to the funds, it is probable that the income will be
received, and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or
constructive obligation committing the charity to that expenditure, it is
probable that a transfer of economic.

c benefits will be required in settlement and the amount of the obligation can
be measured reliably. Expenditure is accounted for on an accruals basis and has
been classified under headings that aggregate all cost related to the category.
Where costs cannot be directly attributed to particular headings, they have been
allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off
each asset over its estimated useful life.

Freehold property -Straight line over fifty years

Fixtures and fittings -25% Straight line

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus
or deficit arising from changes in fair value is recognised in the Statement
of Financial Activities.

Taxation

The charity is exempt from corporation tax on its charitable activities.
However, it is subject to income tax on net rental income, and capital gains
tax on any capital gains.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at
the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the
objects of the charity.  Restrictions arise when specified by the donor or when
funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the
notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme.
Contributions payable to the charitable company's pension scheme are charged
to the Statement of Financial Activities in the period to which they relate.

continued...

Page 1 9 

Mushkil Aasaan Limited
(A company limited by guarantee)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

2. DONATIONS AND LEGACIES

2. DONATIONS AND LEGACIES
31.3.22 31.3.21
£ £
Grants 96,342 122,495
Receipts under Job Retention Scheme 2,600 8,622
98,942 131,117
This is further analysed as:
Unrestricted:
Social Prescribing 6,000
Covid Infection Control Grant 44,874 77,027
Receipts under Job Retention Scheme 2,600 8,622
53,474 85,649
Restricted:
Wandsworth Borough Council 45,468 45,468
3. OTHER TRADING ACTIVITIES
31.3.22 31.3.21
£ £
Spot purchase services 1,641,642 1,361,244
4. INVESTMENT INCOME
31.3.22 31.3.21
£ £
Rents received 183,987 181,475
Deposit account interest 246 1,279
184,233 182,754
5. RAISING FUNDS
Other trading activities
31.3.22 31.3.21
£ £
Bad debts (20,075) 22,336
Investment management costs
31.3.22 31.3.21
£ £
Professional fees - -
Property repairs 19,870 19,485
Tax on rental income 27,587 27,801
47,457 47,286
Aggregate amounts 27,382 69,622 
continued...

Page 20 

Mushkil Aasaan Limited
(A company limited by guarantee)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

6. CHARITABLE ACTIVITIES COSTS

CHARITABLE ACTIVITIES COSTS
Direct Direct
Costs Costs
2022 2021
£ £
Spot Purchases 1,100,883 942,813
Charitable activity 442,367 428,071
Governance costs 17,000 17,000
1,560,250 1,387,884

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Fees payable for the audit of the financial statements		 31.3.22
£
11,824
7,300
19,124		 31.3.21
£
13,870
7,300
21,170

8. AUDITOR’S REMUNERATION

AUDITOR’S REMUNERATION
2022
 2021
£ £
Fees payable to Nasir Mahmud
Fees payable for the audit of the financial statements
 7,300
 7,300
Fees payable to the company's auditor and its associates
for other services:
Other non-audit services
 9,700 9,700

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended
31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for
the year ended 31 March 2021.

continued...

Page 21 

Mushkil Aasaan Limited
(A company limited by guarantee)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

10. STAFF COSTS

STAFF COSTS
31.3.22
31.3.21
£ £
Wages and salaries 1,251,584 1,114,050
Social security costs 68,809 58,953
Other pension costs 18,285 14,972
1,338,678 1,187,975
The average monthly number of employees during the year was as The average monthly number of employees during the year was as follows:
31.3.22
31.3.21
Care Services 157 120
Administration 07 09
Total 129 129 
The number of employees whose employee benefits (excluding employer pension
costs) exceeded £60,000 was:
31.3.22 31.3.21
£70,001 - £80,000 1 1 
continued...

Page 22 

Mushkil Aasaan Limited
(A company limited by guarantee)

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Restricted Total Restricted Total
funds fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 85,649 45,468 131,117
Other trading activities 1,361,244 - 1,361,244
Investment income 182,754 - 182,754
Total 1,629,647 45,468 1,675,115
EXPENDITURE ON
Raising funds 69,622 - 69,622
Charitable activities
Spot Purchases 942,813 - 942,813
Charitable activity 380,679 47,393 428,072
Governance costs 17,000 - 17,000
Total 1,410,114 47,393 1,457,506
Net gains on investments 40,500 - 40,500
NET INCOME/(EXPENDITURE) 260,033 (1,925)
258,108
RECONCILIATION OF FUNDS
Total funds brought forward 7,372,174 (28,250) 7,343,924
TOTAL FUNDS CARRIED FORWARD 7,632,207 (30,175) 7,602,032
12. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings
Totals
£ £ £
COST
At 1 April 2021 and 31 March 2022 710,534 18,529 729,063
DEPRECIATION
At 1 April 2021 207,407 14,562 221,969
Charge for year 10,063 1,762 11,825
At 31 March 2022 217,470 16,324 233,794
NET BOOK VALUE
At 31 March 2022 493,064 2,205 495,269
At 31 March 2021 503,127 3,967 507,094 
Included in cost or valuation of land and buildings is freehold land of £175,000
(2021 - £175,000) which is not depreciated.

continued...

Page 23 

Mushkil Aasaan Limited
(A company limited by guarantee)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

13. INVESTMENT PROPERTY

13. INVESTMENT PROPERTY
£
FAIR VALUE
At 1 April 2021 4,882,757
Revaluation 20,000
At 31 March 2022 4,902,757
AMORTISATION
At 1 April 2021
and 31 March 2022 632,757
NET BOOK VALUE
At 31 March 2022 4,270,000
At 31 March 2021 4,250,000
14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£ £
Trade debtors 180,321 217,338
Provision for bad debts (79,334)
(99,409)
Prepayments and accrued income 216,656 153,911
317,643 271,840
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£ £
Tax 27,587 27,801
Social security and other taxes 44,020 33,136
Other creditors 49,935 49,146
Accruals and deferred income 90,672 86,083
212,214 196,166
16. PROVISIONS FOR LIABILITIES
31.3.22 31.3.21
£ £
Deferred tax 222,300 218,500 
continued...

Page 24 

Mushkil Aasaan Limited
(A company limited by guarantee)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

17. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement
At
At 1.4.21 in funds
31.3.22
£ £ £
Unrestricted funds
General fund 6,699,807 337,744 7,037,551
Revaluation Reserve 932,400 16,200 948,600
7,632,207 353,944 7,985,151
Restricted funds
Restricted Fund (30,175) (559) (30,734)
TOTAL FUNDS 7,602,032 353,385 7,955,417
Net movement in funds, included in the above are as follows:
Incoming
Resources		 Gains and
Movement
resources
expended		 losses in funds
£ £ £ £
Unrestricted funds
General fund 1,879,349 (1,541,605) - 337,744
Revaluation Reserve - - 16,200 16,200
1,879,349 (1,541,605) 16,200 353,944
Restricted funds
Restricted Fund 45,468 (46,027) - (559)
TOTAL FUNDS 1,924,817 (1,587,632) 16,200 353,385

Comparatives for movement in funds

Net
movement At
At 1.4.20 in funds 31.3.21
£ £ £
Unrestricted funds
General fund 6,480,274 219,533 6,699,807
Revaluation Reserve 891,900 40,500 932,400
7,372,174 260,033 7,632,207
Restricted funds
Restricted Fund (28,250) (1,925) (30,175)
TOTAL FUNDS 7,343,924 258,108 7,602,032 
continued...

Page 25 

Mushkil Aasaan Limited
(A company limited by guarantee)

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
expended		 in funds
£ £ £
Unrestricted funds
General fund 1,629,647 (1,410,114) 219,533
Restricted funds
Restricted Fund 45,468 (47,393) (1,925)
TOTAL FUNDS 1,675,115 (1,457,507) 217,608

18. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

19. POST BALANCE SHEET EVENT

Mushkil Aasaan continues to operate without a formal service level agreement
for providing homecare services. The contract was not renewed by the Wandsworth
Borough Council.

This page does not form part of the statutory financial statements

Page 26 

Mushkil Aasaan Limited
(A company limited by guarantee)

Detailed Statement of Financial Activities
for the Year Ended 31 March 2022
Mushkil Aasaan Limited
(A company limited by guarantee)
Detailed Statement of Financial Activities
for the Year Ended 31 March 2022
31.3.22 31.3.21
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Grants 96,342 122,495
Donated services and facilities 2,600 8,622
98,942 131,117
Other trading activities
Spot purchase services 1,641,642 1,361,244
Investment income
Rents received 183,987 181,475
Deposit account interest 246 1,279
184,233 182,754
Total incoming resources 1,924,817 1,675,115
EXPENDITURE
Other trading activities
Bad debts (20,075) 22,336
Investment management costs
Professional fees - -
Property repairs 19,870 19,485
Tax on rental income 27,587 27,801
47,457 69,622
Charitable activities
Wages 1,251,584 1,114,050
Social security 68,809 58,953
Pensions 18,285 14,972
Rates and water 12,661 8,480
Insurance 41,246 41,393
Light and heat 8,579 7,111
Telephone 5,270 7,244
Postage and stationery 6,659 8,124
Sundries 10,454 21,205
Travelling 2,450 1,074
Audit 7,300 7,300
Accountancy 22,404 24,018
Consultancy fees 18,200 20,020
Professional fees 43,749 32,931
Repairs and maintenance 8,499 3,036
Community care 19,285 2,000
Freehold property 10,063 10,700
Fixtures and fittings 1,762 3,170
Bank interest 2,992 2,104
Bank loan interest - -
1,560,251 1,387,885
Total resources expended 1,607,708 1,457,507
Net income 317,109 217,608 
This page does not form part of the statutory financial statements

Page 27