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2023-11-30-accounts

Sahara for Life Trust

Charity No. 1088219

Trustees' Report and Unaudited Accounts

30 November 2023

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 15
Notes to the Accounts 9 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 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1088219

Principal Office

Flat 7, The Lindens Great Austins Farnham Surrey GU9 8LA

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

United National Bank Ltd t/a UBL UK 2 Brook Street London W1S 1BQ

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.

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 1,102 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 7 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.

Page 3

Sahara for Life Trust Trustees Annual Report

During the period up to 30th November 2023 Sahara for Life Trust helped and facilitate the following services.

Departments of Sughra Shafi Medical Complex

Outpatient & Inpatient Departments

Medicine, Surgery, Obstetrics & Gynecology, Pediatrics, Orthopedics, ENT, Ophthalmology, Psychiatry, Radiology, Lab Physiotherapy, Dental department, Cardiology, Skin surgery, Stomach and Liver, Neurosurgery, Plastic Surgery.

Allied Services

CCU, Adult ICU, Pediatric 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.

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 5.4 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 £535,476 (2022: £693,891) and had an expenditure of £591,703 (2022: £667,975). At the balance sheet date the charity held unrestricted funds of £426,491 (2022: £482,718).

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.

Page 4

Sahara for Life Trust Trustees Annual Report

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 28 June 2024

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 financial statements of Sahara for Life Trust for the year ended 30 November 2023.

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').

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.

Sajjad Tejani FCCA Sabat Accountants Ltd t/a Seymour King Suite G1

Hartsbourne House Delta Gain Watford WD19 5EF 28 June 2024

Page 6

Sahara for Life Trust Statement of Financial Activities

for the year ended 30 November 2023

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 (expenditure)/income
7
Transfers between funds
Net (expenditure)/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
2023 2023 2022
£ £ £
535,476 535,476 693,891
535,476 535,476 693,891
44,474 44,474 19,515
500,144 500,144 614,169
47,085 47,085 34,291
591,703 591,703 667,975
- - -
(56,227) (56,227) 25,916
- - -
(56,227) (56,227) 25,916
(56,227) (56,227) 25,916
482,718 482,718 456,802
426,491 426,491 482,718

Page 7

Sahara for Life Trust Balance Sheet

at 30 November 2023

Charity No. 1088219
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors:Amount falling due within one year
11
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
12
Unrestricted funds
12
General funds
Reserves
12
Total funds		 2023
£
-
-
436,088
436,088
(9,597)
426,491
426,491
426,491
426,491
426,491
426,491
426,491		 2022
£
-
550
484,948
485,498
(2,780)
482,718
482,718
482,718
482,718
482,718
482,718
482,718

Approved by the trustees on 28 June 2023

And signed on their behalf by:

C. Israr-Ul-Haq Trustee 28 June 2023

Page 8

Sahara for Life Trust Notes to the Accounts

for the year ended 30 November 2023

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 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.

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
£
535,476
535,476		 Unrestricted
funds
2022
£
693,891
693,891
19,515
614,169
34,291
667,975
25,916
25,916
25,916
456,802
482,718
Total
2023
£
535,476
535,476		 Total funds
2022
£
693,891
693,891
19,515
614,169
34,291
667,975
25,916
25,916
25,916
456,802
482,718
Total
2022
£
693,891
693,891

Page 11

Sahara for Life Trust Notes to the Accounts

4
Expenditure on raising funds
Costs of generating voluntary
income
Advertising
Fund raising expenses
5
Expenditure on charitable activities
Expenditure on charitable
activities
Charitable donation
Governance costs
6
Other expenditure
Other interest payable
Employee costs
Motor and travel costs
General administrative costs
Legal and professional costs
7
Net (expenditure)/income before transfers
This is stated after charging:
Independent Examiner's fee		 Unrestricted
£
12,500
31,974
44,474
Unrestricted
£
500,144
500,144
Unrestricted
£
9
22,018
350
22,308
2,400
47,085
2023
£
2,400		 Total
2023
£
12,500
31,974
44,474
Total
2023
£
500,144
500,144
Total
2023
£
9
22,018
350
22,308
2,400
47,085		 Total
2022
£
19,515
-
19,515
Total
2022
£
614,169
614,169
Total
2022
£
-
9,744
372
21,175
3,000
34,291
2022
£
2,400

Page 12

8
Staff costs
2023
2022
Salaries and wages
21,337
9,548
Pension costs
681
196
22,018
9,744
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
2023
2022
Number
Number
Administration
1
1
1
1
9
Tangible fixed assets
Plant and
machinery
Total
£
£
Cost or revaluation
At 1 December 2022
3,889
3,889
At 30 November 2023
3,889
3,889
Depreciation and
impairment
At 1 December 2022
3,889
3,889
At 30 November 2023
3,889
3,889
Net book values
At 30 November 2023
-
-
At 30 November 2022
-
-
10 Debtors
2023
2022
£
£
Other debtors
-
550
-
550
11 Creditors:
amounts falling due within one year
2023
2022
£
£
Other taxes and social security
193
324
Other creditors
7,004
56
Accruals
2,400
2,400
9,597
2,780
Sahara for Life Trust
Notes to the Accounts		 8
Staff costs
2023
2022
Salaries and wages
21,337
9,548
Pension costs
681
196
22,018
9,744
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
2023
2022
Number
Number
Administration
1
1
1
1
9
Tangible fixed assets
Plant and
machinery
Total
£
£
Cost or revaluation
At 1 December 2022
3,889
3,889
At 30 November 2023
3,889
3,889
Depreciation and
impairment
At 1 December 2022
3,889
3,889
At 30 November 2023
3,889
3,889
Net book values
At 30 November 2023
-
-
At 30 November 2022
-
-
10 Debtors
2023
2022
£
£
Other debtors
-
550
-
550
11 Creditors:
amounts falling due within one year
2023
2022
£
£
Other taxes and social security
193
324
Other creditors
7,004
56
Accruals
2,400
2,400
9,597
2,780
Sahara for Life Trust
Notes to the Accounts		 8
Staff costs
2023
2022
Salaries and wages
21,337
9,548
Pension costs
681
196
22,018
9,744
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
2023
2022
Number
Number
Administration
1
1
1
1
9
Tangible fixed assets
Plant and
machinery
Total
£
£
Cost or revaluation
At 1 December 2022
3,889
3,889
At 30 November 2023
3,889
3,889
Depreciation and
impairment
At 1 December 2022
3,889
3,889
At 30 November 2023
3,889
3,889
Net book values
At 30 November 2023
-
-
At 30 November 2022
-
-
10 Debtors
2023
2022
£
£
Other debtors
-
550
-
550
11 Creditors:
amounts falling due within one year
2023
2022
£
£
Other taxes and social security
193
324
Other creditors
7,004
56
Accruals
2,400
2,400
9,597
2,780
Sahara for Life Trust
Notes to the Accounts		 2022
9,548
196
9,744
1
Total
£
3,889
3,889
3,889
3,889
-
-
2022
£
550
550
2022
£
324
56
2,400 2,400
9,597 2,780

Page 13

Sahara for Life Trust Notes to the Accounts

12 Movement in funds

Restricted funds:
Unrestricted funds:
General funds
Total funds
13 Analysis of net assets between funds
Net current assets
14 Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1
December
2022
482,718
482,718		 Incoming
resources
(including
other
gains/losses)
£
535,476
535,476
At 1
December
2022
£		 Resources
expended
£
(591,703)
(591,703)
Unrestricted
funds
£
426,491
426,491
Cash flows
£		 At 30
November
2023
£
426,491
426,491
Total
£
426,491
426,491
At 30
November
2023
£
484,948 (48,860) 436,088
484,948
484,948		 (48,860)
(48,860)		 436,088
436,088
15 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases are as follows:
2023
2023
Land and
buildings
Other
£
£
Operating leases with expiry date:
Pension commitments
2023
£
The pension cost charge to the charity
amounted to:
681		 2022
Land and
buildings
£		 2022
Other
£
2022
£
196

Page 14

Sahara for Life Trust Statement of Cash flows for the year ended 30 November 2023

Cash flows from operating activities
Net (expenditure)/income per Statement of Financial Activities
Adjustments for:
Decrease in trade and other receivables
Increase/(Decrease) in trade and other payables
Net cash (used in)/provided by operating activities
Net cash from investing activities
Net cash from financing activities
Net (decrease)/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		 2023
£
(56,227)
550
6,817
(48,860)
-
-
(48,860)
484,948
436,088		 2022
£
25,916
-
(268)
25,648
-
-
25,648
459,300
484,948
Components of cash and cash equivalents
Cash and bank balances 436,088 484,948
436,088 484,948

Page 15

Sahara for Life Trust Detailed Statement of Financial Activities

for the year ended 30 November 2023

Income and endowments from:
Donations and legacies
General donation
Total income and endowments
Expenditure on:
Costs of generating donations and
legacies
Advertising
Fund raising expenses
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
Motor and travel costs
Travel and subsistence
General administrative costs,
including depreciation and
amortisation
Depreciation of Plant and
machinery
Bank charges
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Sundry expenses		 Unrestricted
funds
2023
£
535,476
535,476
535,476
12,500
31,974
44,474
44,474
500,144
500,144
500,144
9
9
21,337
681
22,018
350
350
-
823
833
1,043
1,284
548		 Total funds
2023
£
535,476
535,476
535,476
12,500
31,974
44,474
44,474
500,144
500,144
500,144
9
9
21,337
681
22,018
350
350
-
823
833
1,043
1,284
548		 Total funds
2022
£
693,891
693,891
693,891
19,515
-
19,515
19,515
614,169
614,169
614,169
-
-
9,548
196
9,744
372
372
-
1,101
2,200
-
-
-

Page 16

Sahara for Life Trust

Detailed Statement of Financial Activities

Sahara for Life Trust
Detailed Statement of Financial Activities
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net (expenditure)/income
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 17,777
22,308
2,400
-
2,400
47,085
591,703
-
(56,227)
(56,227)
-
(56,227)
482,718
426,491		 17,777
22,308
2,400
-
2,400
47,085
591,703
-
(56,227)
(56,227)
-
(56,227)
482,718
426,491		 17,874
21,175
2,400
600
3,000
34,291
667,975
-
25,916
25,916
-
25,916
456,802
482,718

Page 17