**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