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2021-11-30-accounts

Sahara for Life Trust

Charity No. 1088219

Trustees' Report and Unaudited Accounts

30 November 2021

Sahara for Life Trust Contents

Pages
Trustees' Annual Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Statement of Cash flows 15
Notes to the Accounts 8 to 14
Detailed Statement of Financial Activities 16 to 17

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 2021.

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 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

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 2021 Sahara for Life Trust helped and facilitate the following services.

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.

Diagnostic facilities

Radiology, Pathology, Blood bank.

Page 3

Sahara for Life Trust Trustees Annual Report

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 £422,788 (2020: £460,114) and had an expenditure of £233,206 (2020: £429,477). At the balance sheet date the charity held unrestricted funds of £456,802 (2020: £267,220).

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 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).

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 01 September 2022

Page 4

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 financial statements of Sahara for Life Trust for the year ended 30 November 2021 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 financial statements 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 financial statements 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:

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.

Mr Sajjad Tejani FCCA Sabat Accountants Ltd t/a Seymour King Suite G1 Hartsbourne House Delta Gain Watford WD19 5EF 01 September 2022

Page 5

Sahara for Life Trust Statement of Financial Activities

for the year ended 30 November 2021

Notes
Income and endowments
from:
Donations and legacies
3
Total
Expenditure on:
Raising funds
4
Charitable activities
5
Other
6
Total
Net gains on investments
Net income
7
Transfers between funds
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		 Unrestricted
funds		 Total funds Total funds
2021 2021 2020
£ £ £
422,788 422,788 460,114
422,788 422,788 460,114
17,301 17,301 9,000
177,721 177,721 375,000
38,184 38,184 45,477
233,206 233,206 429,477
- - -
189,582 189,582 30,637
- - -
189,582 189,582 30,637
189,582 189,582 30,637
267,220 267,220 236,583
456,802 456,802 267,220

Page 6

Sahara for Life Trust Balance Sheet

at 30 November 2021

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 01 September 2022		 2021
£
-
-
550
459,300
459,850
(3,048)
456,802
456,802
456,802
456,802
456,802
456,802
456,802		 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

And signed on their behalf by:

C. Israr-Ul-Haq Trustee 01 September 2022

Page 7

Sahara for Life Trust Notes to the Accounts

for the year ended 30 November 2021

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

Income

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 8

Sahara for Life Trust Notes to the Accounts

Expenditure

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.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Page 9

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
£
422,788
422,788		 Unrestricted
funds
2020
£
460,114
460,114
9,000
375,000
45,477
429,477
30,637
30,637
30,637
236,583
267,220
Total
2021
£
422,788
422,788		 Total funds
2020
£
460,114
460,114
9,000
375,000
45,477
429,477
30,637
30,637
30,637
236,583
267,220
Total
2020
£
460,114
460,114

Page 10

Sahara for Life Trust Notes to the Accounts

4 Expenditure on raising funds

Unrestricted
Total
2021
£
£
Costs of generating voluntary
income
17,301
17,301
17,301
17,301
5
Expenditure on charitable activities
Unrestricted
Total
2021
£
£
Expenditure on charitable
activities
Charitable donation
177,721
177,721
Governance costs
177,721
177,721
6
Other expenditure
Unrestricted
Total
2021
£
£
Other interest payable
-
-
Employee costs
10,484
10,484
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
849
849
General administrative costs
24,451
24,451
Legal and professional costs
2,400
2,400
38,184
38,184
7
Net income before transfers
2021
This is stated after charging:
£
Depreciation of owned fixed assets
849
Independent Examiner's fee
2,400
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
10,406
78
-		 Total
2020
£
9,000
9,000
Total
2020
£
375,000
375,000
Total
2020
£
8
12,637
972
27,060
4,800
45,477
2020
£
972
4,800

Page 11

Sahara for Life Trust Notes to the Accounts

9
Staff costs
2021
2020
Salaries and wages
10,406
12,465
Pension costs
78
172
10,484
12,637
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
2021
2020
Number
Number
Administration
1
1
1
1
10 Tangible fixed assets
Plant and
machinery
Total
£
£
Cost or revaluation
At 1 December 2020
3,889
3,889
At 30 November 2021
3,889
3,889
Depreciation and
impairment
At 1 December 2020
3,040
3,040
Depreciation charge for the
year
849
849
At 30 November 2021
3,889
3,889
Net book values
At 30 November 2021
-
-
At 30 November 2020
849
849
11 Debtors
2021
2020
£
£
Other debtors
550
10,873
550
10,873
12 Creditors:
amounts falling due within one year
2021
2020
£
£
Other taxes and social security
648
501
Other creditors
-
1,882
Accruals
2,400
2,400
3,048
4,783		 9
Staff costs
2021
2020
Salaries and wages
10,406
12,465
Pension costs
78
172
10,484
12,637
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
2021
2020
Number
Number
Administration
1
1
1
1
10 Tangible fixed assets
Plant and
machinery
Total
£
£
Cost or revaluation
At 1 December 2020
3,889
3,889
At 30 November 2021
3,889
3,889
Depreciation and
impairment
At 1 December 2020
3,040
3,040
Depreciation charge for the
year
849
849
At 30 November 2021
3,889
3,889
Net book values
At 30 November 2021
-
-
At 30 November 2020
849
849
11 Debtors
2021
2020
£
£
Other debtors
550
10,873
550
10,873
12 Creditors:
amounts falling due within one year
2021
2020
£
£
Other taxes and social security
648
501
Other creditors
-
1,882
Accruals
2,400
2,400
3,048
4,783		 9
Staff costs
2021
2020
Salaries and wages
10,406
12,465
Pension costs
78
172
10,484
12,637
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
2021
2020
Number
Number
Administration
1
1
1
1
10 Tangible fixed assets
Plant and
machinery
Total
£
£
Cost or revaluation
At 1 December 2020
3,889
3,889
At 30 November 2021
3,889
3,889
Depreciation and
impairment
At 1 December 2020
3,040
3,040
Depreciation charge for the
year
849
849
At 30 November 2021
3,889
3,889
Net book values
At 30 November 2021
-
-
At 30 November 2020
849
849
11 Debtors
2021
2020
£
£
Other debtors
550
10,873
550
10,873
12 Creditors:
amounts falling due within one year
2021
2020
£
£
Other taxes and social security
648
501
Other creditors
-
1,882
Accruals
2,400
2,400
3,048
4,783		 2020
12,465
172
12,637
1
Total
£
3,889
3,889
3,040
849
3,889
-
849
2020
£
10,873
10,873
2020
£
501
1,882
2,400 2,400
3,048 4,783

Page 12

Sahara for Life Trust Notes to the Accounts

13 Movement in funds

Restricted funds:
Unrestricted funds:
General funds
Total funds
14 Analysis of net assets between funds
Net current assets
15 Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1
December
2020
267,220
267,220		 Incoming
resources
(including
other
gains/losses)
£
422,788
422,788
At 1
December
2020
£		 Resources
expended
£
(233,206)
(233,206)
Unrestricted
funds
£
456,802
456,802
Cash flows
£		 At 30
November
2021
£
456,802
456,802
Total
£
456,802
456,802
At 30
November
2021
£
260,281 199,019 459,300
260,281
260,281		 199,019
199,019		 459,300
459,300
16 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases
2021
Land and
buildings
£
Operating leases with expiry date:
Pension commitments
The pension cost charge to the charity
amounted to:		 are as follows:
2021
Other
£
2021
£
78		 2020
Land and
buildings
£		 2020
Other
£
2020
£
172

Page 13

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
2020
£
10,323
10,323		 Advanced
£
-
-		 Repaid
£
(10,323)
(10,323)		 At 30
November
2021
£
-
-

Page 14

Sahara for Life Trust Statement of Cash flows for the year ended 30 November 2021

Cash flows from operating activities
Net income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Decrease in trade and other receivables
(Decrease)/Increase in trade and other payables
Net cash provided by operating activities
Net cash from investing activities
Net cash from financing activities
Net increase 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		 2021
£
189,582
849
10,323
(1,735)
199,019
-
-
199,019
260,281
459,300		 2020
£
30,637
972
29,570
1,190
62,369
-
-
62,369
197,912
260,281
Components of cash and cash equivalents
Cash and bank balances 459,300 260,281
459,300 260,281

Page 15

Sahara for Life Trust Detailed Statement of Financial Activities

for the year ended 30 November 2021

Income and endowments from:
Donations and legacies
General donation
Total income and endowments
Expenditure on:
Costs of generating donations and
legacies
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
2021
£
422,788
422,788
422,788
17,301
17,301
17,301
177,721
177,721
177,721
-
-
10,406
78
10,484
849
2,443
-
1,888
20,120
25,300
2,400
2,400
38,184
233,206		 Total funds
2021
£
422,788
422,788
422,788
17,301
17,301
17,301
177,721
177,721
177,721
-
-
10,406
78
10,484
849
2,443
-
1,888
20,120
25,300
2,400
2,400
38,184
233,206		 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

Page 16

Sahara for Life Trust Detailed Statement of Financial Activities

Sahara for Life Trust
Detailed Statement of Financial Activities
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 -
189,582
189,582
-
189,582
267,220
456,802		 -
189,582
189,582
-
189,582
267,220
456,802		 -
30,637
30,637
-
30,637
236,583
267,220

Page 17