2020-11-30-accounts - Sahara For Life Trust

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Sahara for Life Trust

Charity No. 1088219

Trustees' Report and Unaudited Accounts

30 November 2020

Sahara for Life Trust Contents

	Pages
Trustees' Annual Report	2 to 5
Independent Examiner's Report	6
Statement of Financial Activities	7
Balance Sheet	8
Statement of Cash flows	16
Notes to the Accounts	9 to 15
Detailed Statement of Financial Activities	17 to 18

Page 1

Sahara for Life Trust Trustees Annual Report

The Trustees present their report with the unaudited financial statements of the charity for the year ended 30 November 2020.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1088219

Principal Office

193 Trafalgar Road Greenwich London SE10 9EQ

Trustees

The following Trustees served during the year:

C. Israr-Ul-Haq N. Javed S. Mumtaz Appointed on 03 November 2020 A. Ul-Haq

Accountants

Sabat Accountants Ltd t/a Seymour King Suite G1 Hartsbourne House Delta Gain Watford WD19 5EF

Bankers

Natwest Bank 7 North Street Bishop's Stortford Herts CM23 2LE

OBJECTIVES AND ACTIVITIES

Sahara envisions providing education and healthcare facilities to the deprived people of Pakistan and ensuring healthy minds in healthy bodies. Sahara dreams of a country where the poor are not just merely reduced to past statistics but where there are no poor at all. Let there be a day when small children are taken to a poverty museum like a science museum, where they shiver at the plight of the way people used to live in the last millennium.

The Charity's objective and principal activity is the provision of relief to the sick and those in need of health care in Pakistan and in particular the provision of medical services and facilities to relieve sickness in the underdeveloped areas of Pakistan.

Page 2

Sahara for Life Trust Trustees Annual Report

Mission

Reaching the unreached and serving the un-served, under-served or inappropriately served people of Pakistan.

Core Values

Trust built on truth, integrity and reconciliation
Open communication, transparency and consultation
Committed to perform
Courage to learn, change and innovate

The trustees believe that the objectives, aims and activities stated above are for the public benefit and that they have given due regard to guidance published by the Charity Commission.

ACHIEVEMENTS AND PERFORMANCE

Our hospital Sughra Shafi Medical Complex Narowal, Punjab, Pakistan is a 600 bed Hospital. More than 500 patients are treated daily in our Hospital for treatment. Community Out-reach program including weekly camps, Lectures and 24 hours ambulance services (serving catchment area of almost 6.9 million people).

Free plastic surgery camps of cleft lip & palate by Pakistani and British surgeons including reconstructive surgeries. Control & Management of Tuberculosis.

Training of Medical Graduates (PMDC recognition for house job training.

Sahara has established “The Sahara College Narowal” affiliated with University of Faisalabad and “Sahara Nursing College” registered with Pakistan Nursing Council during the financial year 2018-19. Aiming the income of both projects will be used in our hospital.

Our fourth new project is "Sahara Cancer Hospital" is under construction at Narowal.

Very equipped C.T scan and MRI machine are providing free of cost treatment to poor and needy patients of the area’s.

SAHARA Medical College at Narowal, which is functional since 2016, its proceeds are being used for the treatment of deserving patients at our hospital.

During the period up to 30th November 2020 Sahara for Life Trust helped and facilitate the following services.

7,850 Ambulance calls were attended
192,002 patients were provided outpatient services including consultations, Diagnostic tests and medicines
32,020 patients were treated as inpatient for various serious conditions
6,711 surgeries were performed

Departments of Sughra Shafi Medical Complex

Outpatient & Inpatient Departments

Medicine, Surgery, Obstetrics & Gynaecology, Paediatrics, Orthopaedics, ENT, Ophthalmology, Psychiatry, Physiotherapy, Dental department, Cardiology, Skin surgery, Stomach and Liver, Neurosurgery, Plastic Surgery.

Allied Services

CCU, Adult ICU, Paediatric ICU, Labor Room, Nursery, 4 State of the art operation theatres, Emergency and Trauma Centre, Isolation rooms, Dialysis Centre, CT Scan, Endoscopy, Central Oxygen System, Ventilators, Trauma Centre.

Page 3

Sahara for Life Trust Trustees Annual Report

Diagnostic facilities

Radiology, Pathology, Blood bank.

Supporting services

24 hours free ambulance service, Laundry, Housekeeping, Incinerator, CSSD, Cafeteria, Permanent staff accommodation.

The hospital has so far treated more than 3.623 million patients, the majority of which have been treated free or at heavily subsidized rates

FINANCIAL REVIEW

During the year under review, the charity received unrestricted funds of £460,114 (2019: £482,0762) and had an expenditure of £429,477 (2019: £528,704). At the balance sheet date the charity held unrestricted funds of £267,220 (2019: £236,584).

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months running costs. The trustees consider that the reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. The trustees are aware of the current level of reserves held and are actively seeking additional sources of funding for the next financial year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Sahara For Life Trust is a not for profit, registered charity, dedicated to providing quality healthcare, education and social services that are accessible and cost effective to the people residing in the remote areas of Pakistan. The primary goal of Sahara For Life Trust is to serve the community. It is run on the concept of equality and social responsibility, implemented through a cross subsidization model. The income generated by the donations is used to cover the cost of medical treatment for the less privileged members of the community.

The founder of the Trust Mr. Abrar Ul Haq ( S.E, T.I) is a symbol of human service, an icon of popular music and has been instrumental in creating a vision of folk heritage, music and community service which has transcended geographical and linguistic barriers to propagate the message of love, hope and tolerance among millions of his followers. The death of his mother provided the needed stimulus for the realization of his benevolent dream. God embedded in him the vision to establish SAHARA as an NGO on 15th of June 1998 which was later registered as a Trust on 15th June 2000. Within a short span of time the Trust has established itself as a devoted, transparent and professional organization. The Trust is now recognized and registered as a leading charitable organization in Pakistan, the U.K & the U.S.A. It is also certified by the Pakistan Centre for Philanthropy (PCP ) and the U.N (under the charter of DESA).

The recruitment and appointment of a trustee is governed by clause D of the charity's trust deed. If for any reason a trustee cannot be appointed in accordance with clause D then the Charity Commission is entitled to appoint a trustee.

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Page 4

Sahara for Life Trust Trustees Annual Report

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the charity's trustees

C. Israr-Ul-Haq Trustee 08 September 2021

Page 5

Sahara for Life Trust Independent Examiners Report

Independent Examiner's Report to the trustees of Sahara for Life Trust

I report to the trustees on my examination of the accounts of Sahara for Life Trust for the year ended 30 November 2020 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 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

As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by being a qualified member of FCCA.

I have completed my examination. I can 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:

the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts did 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 accounts to be reached.

Mr Sajjad Tejani FCCA Sabat Accountants Ltd t/a Seymour King Suite G1 Hartsbourne House Delta Gain Watford WD19 5EF 08 September 2021

Page 6

Sahara for Life Trust Statement of Financial Activities

for the year ended 30 November 2020

Unrestricted funds 2020 £ 460,114	Total funds 2020 £ 460,114	Total funds 2019 £ 482,075
460,114 9,000 375,000 45,477	460,114 9,000 375,000 45,477	482,075 9,733 475,000 43,971
429,477 -	429,477 -	528,704 -
30,637 -	30,637 -	(46,629) -
30,637	30,637	(46,629)
30,637 236,583	30,637 236,583	(46,629) 283,212
267,220	267,220	236,583

Page 7

Sahara for Life Trust Balance Sheet

at 30 November 2020

Charity No. 1088219 Fixed assets Tangible assets 10 Current assets Debtors 11 Cash at bank and in hand Creditors:Amount falling due within one year 12 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 13 Unrestricted funds 13 General funds Reserves 13 Total funds Approved by the trustees on 08 September 2021	2020 £ 849 849 10,873 260,281 271,154 (4,783) 266,371 267,220 267,220 267,220 267,220 267,220 267,220	2019 £ 1,821
		1,821 40,443 197,912
		238,355 (3,593)
		234,762 236,583
		236,583
		236,583
		236,583
		236,583
		236,583

And signed on their behalf by:

C. Israr-Ul-Haq Trustee 08 September 2021

Page 8

Sahara for Life Trust Notes to the Accounts

for the year ended 30 November 2020

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

Sahara for Life Trust Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

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

Plant and machinery 20% on cost

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 10

Sahara for Life Trust Notes to the Accounts

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Statement of Financial Activities - prior year

Income and endowments from: Donations and legacies Total Expenditure on: Raising funds Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies General donation	Unrestricted £ 460,114 460,114	Unrestricted funds 2019 £ 482,076 482,076 9,733 475,000 43,971 528,704 (46,628) (46,628) (46,628) 283,212 236,584 Total 2020 £ 460,114 460,114	Total funds 2019 £ 482,076
			482,076 9,733 475,000 43,971
			528,704
			(46,628)
			(46,628)
			(46,628) 283,212
			236,584
			Total 2019 £ 482,075
			482,075

Page 11

Sahara for Life Trust Notes to the Accounts

4 Expenditure on raising funds

Unrestricted Total 2020 £ £ Costs of generating voluntary income Advertising 9,000 9,000 9,000 9,000 5 Expenditure on charitable activities Unrestricted Total 2020 £ £ Expenditure on charitable activities Charitable donation 375,000 375,000 Governance costs 375,000 375,000 6 Other expenditure Unrestricted Total 2020 £ £ Other interest payable 8 8 Employee costs 12,637 12,637 Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets 972 972 General administrative costs 27,060 27,060 Legal and professional costs 4,800 4,800 45,477 45,477 7 Net income/(expenditure) before transfers 2020 This is stated after charging: £ Depreciation of owned fixed assets 972 Independent Examiner's fee 4,800 8 Trustee remuneration and expenses One or more of the trustees has been paid remuneration in the current or prior periods. Trustee Remuneration Pension Other benefits S. Mumtaz 1,039 - -	Total 2019 £ 9,733
	9,733
	Total 2019 £ 475,000
	475,000
	Total 2019 £ 6 12,531 972 28,062 2,400
	43,971
	2019 £ 972 2,400

Page 12

Sahara for Life Trust Notes to the Accounts

9	Staff costs
	Salaries and wages	12,465	12,531
	Pension costs	172	-
		12,637	12,531
	No employee received emoluments in excess of £60,000.
	The average monthly number of full time equivalent employees	during the year was as follows:
		2020	2019
		Number	Number
	Administration	1	1
		1	1
10	Tangible fixed assets
		Plant and machinery	Total
		£	£
	Cost or revaluation
	At 1 December 2019	3,889	3,889
	At 30 November 2020	3,889	3,889
	Depreciation and
	impairment
	At 1 December 2019	2,068	2,068
	Depreciation charge for the	972	972
	year
	At 30 November 2020	3,040	3,040
	Net book values
	At 30 November 2020	849	849
	At 30 November 2019	1,821	1,821
11	Debtors
		2020	2019
		£	£
	Other debtors	10,873	40,163
	Prepayments and accrued income	-	280
		10,873	40,443
12	Creditors:
	amounts falling due within one year
		2020	2019
		£	£
	Other taxes and social security	501	192
	Other creditors	1,882	-
	Accruals and deferred income	2,400	3,401
		4,783	3,593

Page 13

Sahara for Life Trust Notes to the Accounts

13 Movement in funds

Restricted funds: Unrestricted funds: General funds Revaluation Reserves: Total funds 14 Analysis of net assets between funds Fixed assets Net current assets 15 Reconciliation of net debt Cash and cash equivalents Net debt	Incoming resources (including other gains/losses) £ 460,114 460,114 At 1 December 2019 £	Resources expended £ (429,477) (429,477) Unrestricted funds £ 849 266,371 267,220 Cash flows £	At 30 November 2020 £ 267,220
			267,220
			Total £ 849 266,371
			267,220
			At 30 November 2020 £
	197,912	62,369	260,281
	197,912 197,912	62,369 62,369	260,281
			260,281

16 Commitments *Operating lease commitments* Annual commitments under non-cancellable operating leases are as follows: 2020 2020 Land and buildings Other £ £ Operating leases with expiry date: *Pension commitments* 2020 £ The pension cost charge to the charity amounted to: 172		2019 Land and buildings £	2019 Other £ 2019 £ -

Page 14

Sahara for Life Trust Notes to the Accounts

17 Advances and credits to trustees

Included within Other debtors are the following loans to trustees:

Trustee Description S. Mumtaz Loan	At 1 December 2019 £ 10,323 10,323	Advanced £ - -	Repaid £ - -	At 30 November 2020 £ 10,323
				10,323

Page 15

Sahara for Life Trust Statement of Cash flows for the year ended 30 November 2020

Cash flows from operating activities Net income/(expenditure) per Statement of Financial Activities Adjustments for: Depreciation of property, plant and equipment Decrease/(Increase) in trade and other receivables Increase/(Decrease) in trade and other payables Net cash provided by/(used in) operating activities Net cash from investing activities Net cash from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year	2020 £ 30,637 972 29,570 1,190 62,369 - - 62,369 197,912 260,281	2019 £ (46,628) 972 (29,172) (763)
		(75,591)
		-

		-

		(75,591)
		273,503
		197,912

Components of cash and cash equivalents
Cash and bank balances	260,281	197,912

	260,281	197,912

Page 16

Sahara for Life Trust Detailed Statement of Financial Activities

for the year ended 30 November 2020

Income and endowments from: Donations and legacies General donation Total income and endowments Expenditure on: Costs of generating donations and legacies Advertising Total of expenditure on raising funds Charitable activities Charitable donation Total of expenditure on charitable activities Other expenditure Other interest payable Employee costs Salaries/wages Pension costs General administrative costs, including depreciation and amortisation Depreciation of Plant and machinery Bank charges Exchange rate (gain)/loss Postage and couriers Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping Total of expenditure of other costs Total expenditure	Unrestricted funds 2020 £ 460,114 460,114 460,114 9,000 9,000 9,000 375,000 375,000 375,000 8 8 12,465 172 12,637 972 2,659 6 2,843 21,552 28,032 4,800 4,800 45,477 429,477	Total funds 2020 £ 460,114 460,114 460,114 9,000 9,000 9,000 375,000 375,000 375,000 8 8 12,465 172 12,637 972 2,659 6 2,843 21,552 28,032 4,800 4,800 45,477 429,477	Total funds 2019 £ 482,075
			482,075
			482,075 9,733
			9,733
			9,733 475,000
			475,000
			475,000 6
			6
			12,531 -
			12,531
			972 2,829 - 2,418 22,815
			29,034
			2,400
			2,400

			43,971
			528,704

Page 17

Sahara for Life Trust Detailed Statement of Financial Activities

Sahara for Life Trust Detailed Statement of Financial Activities
Net gains on investments Net income/(expenditure) Net income/(expenditure) before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	- 30,637 30,637 - 30,637 236,583 267,220	- 30,637 30,637 - 30,637 236,583 267,220	-
			(46,629)
			(46,629) -
			(46,629)
			283,212
			236,583

Page 18