Registered Charity Number 1089354
IMRA
Report and Accounts
For the Year Ended
31 March 2022
IMRA Report and Accounts Contents
| Page | |
|---|---|
| Charity Information | 1 |
| Trustees Report | 2 |
| Statement of Trustees' responsiblities | 3 |
| Accountants Report | 4 |
| Statement of Finanacial Activities | 5 |
| Income and expenditure account | 6 |
| Balance Sheet | 7 |
| Notes to the accounts | 8-9 |
IMRA Charity Information
Trustees
Ijaz Ahmad Dr Anwar Moin Khan Dr Mohammed Haroon Zafarullah Khan (Chairman) Dr Jawaid Akhtar Khan Dr Ishrat Muhammad Yousuf (Treasurer)
Accountants
MSJ CCA Limited t/a MSJ Chartered Certified Accountants 61 Grangethorpe Drive Burnage Manchester Greater Manchester M19 2NF
Bankers
Santander Bridle Road Bootle Merseyside L30 1PH
Registered office
3 Allington Drive Eccles Manchester M30 9EG
Registered charity number
1089354
1
IMRA
The report of the trustees for the year ended 31 March 2022
Introduction
The trustees present their annual report and accounts for the year ended 31 March 2022 .
Status
IMRA is a registered charity under the charity number 1089354. It has no taxable activities and is therefore not liable to UK taxation. It is, however, unable to reclaim VAT on expenditure incurred.
Objectives
The object for which the charity is established, it is to provide medical relief worldwide.
Organisational structure
The organisation is an independent charity. The Chairperson shall be responsible for the control, management and direction in all matters of the charity upon the advise of the trustees (Advisory board members) during the year.
Risks
The trustees have taken steps to establish the risks to which the charity is exposed and have put systems in place to mitigate risks.
Review of the results
According to the objectives and aims of the Charity the following activities were undertaken in year 2021-2022. The Trustees held five meetings during the above year to achieve the above objectives. The Trustees as in the previous year agreed to continue with the Cochlear Implant programme in Pakistan as well as the other projects. This programme is to support those families who are so poor that they cannot afford to pay for a Cochlear Implant for their child who is born with profound deafness or becomes deaf later and hence cannot hear or speak.
The objects for which the charity is established, it is to provide medical relief worldwide.
1. Cochlear Implants 19th December 2021
Free Cochlear Implants performed at Pakistan Air Force Hospital, Islamabad for the first time. Two Free Cochlear Implants were performed on 2-year-olds.
26th - 28th December 2021
On 28th December 2021 IMRA achieved the landmark figure of 100 Free Cochlear Implants at Memon Medical Institute Hospital, Karachi. During this three days IMRA operated on four children.
2. Middle Ear Surgery 12th - 16th December 2022
11th Year of Free Middle Ear Surgery for poor patients by IMRA Charity in Mirpurkhas, Sindh province in Pakistan. IMRA has provided this free service for poor patients who are unable to travel to big cities like Karachi and Hyderabad. There are no ENT surgeons in Mirpurkhas who perform Middle Ear surgery.
Since 2009 over 500 Middle Ear disease patients have been operated upon by IMRA Team. The Team consists of surgeons from the UK, a few Pakistani surgeons and some trainees from both places who work under supervision. In this year sixteen patients were operated upon. 3. Transfer of Technology IMRA Charity expanding into new surgical specialities
Professor Khurshid Akhtar - Consultant General and Upper Gastrointestinal Surgeon - Salford Royal University Teaching Hospital - MBBS FRCS(Eng) FRCS MD is now a part of IMRA's Surgeon Volunteers Team to improve the surgical expertise in Pakistan and to train surgeons in the UK.
Professor Khurshid Akhtar visited the Dow University of Health Science and Civil Hospital Karachi in January 2022. He gave a lecture on “The Diagnosis and Management of Gastric Cancer” and demonstrated to the surgeons and trainees a laparoscopic gastric bypass operation at Civil Hospital. He also announced two scholarships on behalf of IMRA to allow senior surgical trainees from Dow University to visit the UK for 8-10 weeks at a higher specialist centre.
4. IMRA at the forefront of Medical Education activities APPNE The largest democratic doctors organisation in the UK and Europe organised their second annual event on 20th November, Edgbaston Cricket Stadium, Birmingham.
IMRA was approached to arrange CME meetings and the following disciplines were organised: ENT, Ophthalmology and Anaesthetics. These three CME meetings were all approved by their respective Royal Colleges for two CPD points and were well attended. The talks delivered by the speakers at each of these CME’s were of a very high calibre, both in terms of content and delivery. The attendees benefitted both in terms of knowledge and improving the services at their respective hospitals. 5. Donating Medical Equipment IMRA donated an Ultrasound machine to a charity hospital in Faisalabad, Pakistan Bright Hope Foundation Hospital is a charity hospital and had requested IMRA a few years ago to help them to purchase this machine so that they can give good quality service to the pregnant women who require regular ultrasounds. IMRA donating surgical operating microscopes to Pakistan
Six microscopes were sent to Pakistan along with a camera system and a patient motorised trolley. IMRA will use this equipment for its own work and donate some to centres that desperately need them for charity work. IMRA donated 5000 PPE disposable plastic gowns to Ghurki Trust Teaching Hospital, Lahore, Pakistan These gowns will be used to examine patients as COVID is still present and will protect medical staff.
6. Fundraising Events
Because of COVID-19 Two Fundraising Events were postponed.
Achievement of objectives:
Besides middle ear surgery and equipment donation; the beneficiaries of the Cochlear Implant project are those poor children whose parents who cannot afford this expensive surgery and rehabilitation.
Supporting medical education and transferring technology is also one of IMRA’s prime objectives in improving the lives of poor people.
2
IMRA
The statement of trustees responsibilities for the year ended 31 March 2022
Statement of Trustees' Responsibilities
Charity Law requires the Board to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
-
select suitable accounting policies and then apply them consistently;
-
make judgements and estimates that are reasonable and prudent; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
-
state whether applicable accounting standards and statements of recommended practice have been followed , subject to any material
-
departures disclosed and explained in the financial statements;
The trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 08 November 2022 and signed on its behalf by:
Dr Mohammed Haroon Zafarullah Khan
Chairman
3
IMRA
Independent Examiner's Report to the trustees of the charity
Report of the Independent Examiner to the trustees on the accounts of the Charity for the year ended to 31 March 2022
We report on the financial statements of the Charity on pages 5 to 9 which have been prepared in accordance with the Charities Act 1993 and with the Financial Reporting Standard for Smaller Entities (FRSSE), effective January 2015 , adapted to meet the needs of unincorporated organisations, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective June 2008, revised in January 2015, under the historical cost convention and the accounting policies.
Respective responsibilities of trustees and examiner
As described on page 3 , the Charity's trustees are responsible for the preparation of the financial statements. The trustees consider that the audit requirement of Section 43(2) of the Charities Act 1993 (the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. It is my responsibility to state , on the basis of the procedures specified in the General Directions given by the Charity Commissioners for England & Wales under Section 43(7)(b) of the Act, whether particular matters have come to my attention.
Basis of opinion and scope of work undertaken
We conducted our examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination. An independent examination includes a detailed review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the Statement of Recommended Practice issued by the Charity Commissioners for England & Wales (effective April 2005), on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently we do not express an audit opinion on the view given by the financial statements, and in particular, we express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity.
We planned and performed our examination so as to satisfy ourselves that the objectives of the independent examination are achieved and before finalising the report we obtain written assurances from the trustees of all material matters.
Independent Examiner's Statement, report and opinion
Subject to the limitations upon the scope of my work as detailed above, in connection with my examination, no matter has come to our attention:
1) which gives us reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of the Act; and to prepare financial statements which accord with the accounting records and to comply with the accounting requirements of the Act or of the Charities (Accounts and Reports) Regulations 2005 have not been met or
2) to which, in our opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
This report is in respect of an examination carried out under section 43 of the 1993 Act and in accordance with any directions given by the Commissioners under subsection (7)(b) of that section which are applicable.
MSJ
Mohammed Suhail Jamil BA(Hons) FCCA
MSJ CCA Limited
t/a MSJ Chartered Certified Accountants 61 Grangethorpe Drive Burnage Manchester M19 2NF
Date: 08 November 2022
4
IMRA Statement of Financial Activities for the year ended 31 March 2022
| Notes INCOMING RESOURCES Donations and collections Total incomming resources LESS EXPENDITURE Direct charitable expenditure Administration expenditure Total resources expended NET SURPLUS/(DEFICIT) FOR THE YEAR BALANCE BROUGHT FORWARD BALANCE CARRIED FORWARD |
£ £ Restricted General 333,874 0 333,874 213,456 33,069 0 246,525 87,349 28,929 0 116,278 2022 |
2021 £ General 78,132 78,132 36,548 17,718 54,266 23,866 5,063 28,929 |
|---|---|---|
5
IMRA Statement of Financial Activities for the year ended 31 March 2022
ANALYSIS OF INCOME AND EXPENDITURE
| General Restricted 1. Donations & Collections Charitable events and donations 291,170 Tax rebate 42,704 333,874 0 Direct Charitable Expenditure Functions & Events for fundraising 410 Cochlear implants & other surgical equipments 106,215 Food parcels for refugees 37,435 Management consultancy fees 67,396 Donations made 2,000 213,456 0 2. ANALYSIS OF INCOME AND EXPENDITURE (continued) Administration Expenditure General Restricted Staff salary 14,400 Training, courses and educational programs 442 Rent & rates 553 Printing, postage, packaging & stationery 6,236 Telephone & internet 41 IT costs 0 Travel & admin expenses 7,903 Bank charges 75 Advertising & marketing 1,988 Depreciation 31 Accountancy fees 1,400 Legal & professional fees 0 33,069 0 NET SURPLUS/(DEFICIT) 87,349 0 TOTAL FUNDS BROUGHT FORWARD 28,929 0 TOTAL FUNDS CARRIED FORWARD 116,278 0 2022 2022 |
Total 291,170 42,704 333,874 410 106,215 37,435 67,396 2,000 213,456 Total 14,400 442 553 6,236 41 0 7,903 75 1,988 31 1,400 0 33,069 87,349 28,929 116,278 |
|---|---|
6
IMRA Balance Sheet as at 31 March 2022
----- Start of picture text -----
Notes 2022 2021
£ £
FIXED ASSETS
Tangible fixed assets 4 175 206
CURRENT ASSETS
Cash at bank and in hand 119,574 31,494
119,574 31,494
LIABILITIES :
Amounts falling due within one year 7 -3,471 -2,771
NET CURRENT ASSETS 116,103 28,723
TOTAL ASSETS LESS CURRENT LIABILITIES 116,278 28,929
General funds 8 116,278 28,929
TOTAL FUNDS 116,278 28,929
----- End of picture text -----
Dr Mohammed Haroon Zafarullah Khan
Chairman Approved on 08 November 2022
7
IMRA Notes to the Accounts for the year ended 31 March 2022
1. ACCOUNTING POLICIES
Basis of accounting
The accounts have been prepared on the historical cost basis of accounting and in accordance with applicable accounting standards and comply with the Statement of Recommended Practice ' Accounting by Charities '.
Income
Income is accounted for on a receipt basis.
Tangible fixed assets and depreciation
Tangible fixed assets are stated in the balance sheet at cost less depreciation. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures, fittings & equipment
15% reducing balance
Taxation
As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value added tax is not recoverable by the company, and is therefore included in the relevant costs in the statement of financial activities.
2. WINDING UP OR DISSOLUTION OF THE CHARITY
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar to the charity.
3. STATEMENT THAT NO EXPENSES WERE PAID TO TRUSTEES OR CONNECTED PERSONS
No expenses were paid to the trustees or persons connected with them. Neither the trustees nor any persons connected with them have received any remuneration in the current year.
8
IMRA
Notes to the Accounts for the year ended 31 March 2022
| 4. TANGIBLE FIXED ASSETS COST At 1 April 2021 Additions Disposal At 31 March 2022 DEPRECIATION At 1 April 2021 Charge for the year on disposal At 31 March 2022 NET BOOK VALUE At 31 March 2022 At 31 March 2021 5.DEBTORS Prepayments 6.STAFF COSTS Staff salaries and NIC The average number of employee during the year were; Fund raising Administration Volunteers 7.CREDITORS Amounts falling due within one year :- Accruals Other creditors Social security & other taxes 8. ACCUMULATED FUNDS Balance at 1 April 2021 Net surplus/(deficit) Balance at 31 March 2022 |
Fixtures and Fittings £ 759 759 553 31 584 175 206 2022 Nil 2022 14,400 Number 2 2 0 2022 1,812 1,374 285 3,471 GENERAL FUNDS £ 28,929 87,349 116,278 |
2021 Nil 2021 13,400 Number 0 2 0 2021 1,112 1,374 285 2,771 GENERAL FUNDS £ 5,063 23,866 28,929 |
|---|---|---|
9