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2024-03-31-accounts

[IMRA] INTERNATIONAL MEDICAL RELIEF AGENCY ps[)]

OVER 150 FREE COCHLEAR IMPLANT OPERATIONS PERFORMED

2000 PATIENTS SERVICES EQUATING TO APPROX.

Our team consists of over 100 medical professionals whose primary aim is to provide free surgical facilities, educate and train those in the medical profession to better the healthcare of the most underprivileged countries in the world.

DONATION OF ESSENTIAL MEDICAL EQUIPMENT MIDDLE EAR SURGERY PROJECTS Over 600 FREE Middle Ear operations performed TRANSFERRING SURGICAL EXPERTISE

IMRA Annual Report & Accounts 2024

Company and Charity Legal Name:

IMRA

Charity Registration Number:

1089354 (England & Wales)

Accountants:

MSJ CCA Limited t/a MSJ Chartered Certified Accountants 61 Grangethorpe Drive, Burnage, Manchester, M19 2NF

3 Allington Drive, Eccles, Manchester, M30 9EG

Bankers:

Santander Bridle Road, Bootle, Merseyside, L30 1PH

Trustees:

Dr Mohammed Haroon Zafarullah Khan

(Chairman) CORPORATE DIRECTORY Dr Ishrat Muhammad Yousuf (Treasurer)

Dr Ijaz Ahmad Dr Anwar Moin Khan Dr Jawaid Akhtar Khan

IMRA Annual Report & Accounts 2024 - Page 1

Welcome from our chair

I am immensely proud of the outstanding achievements of our diligent Trustees and staff, dedicated volunteers, the communities we serve, and the unwavering support from our generous donors.

In alignment with the objectives and aims of the Charity, the following activities were undertaken during the year 2023-2024. The Trustees convened six meetings over the past year to achieve these objectives.

These objectives included:

in our mission to give the Gift of Speech and Hearing to the impoverished.

This Annual Report illustrates the diverse spectrum of IMRA’s work across Pakistan. Our efforts span from operating on poor patients to enhancing medical expertise by supporting medical education, transferring technology, and donating essential medical equipment.

These endeavors demand ingenuity, innovation, and unwavering commitment, particularly at a time when the need for our services has surged, and costs have escalated.

IMRA’s mission remains steadfast: to work effectively and assist as many people as possible.

As in previous years, the Trustees agreed to continue the Cochlear Implant program in Pakistan, alongside other projects. This program supports families who are so impoverished that they cannot afford a Cochlear Implant for their child, born with profound deafness or who becomes deaf later, and thus cannot hear or speak.

Dr Mohammed Haroon Khan (Chair)

Such progress would have been inconceivable without the extraordinary philanthropy of our donors. Their selfless giving, amidst global economic uncertainty, rising inflation, and mounting cost-of-living pressures, is a testament to their compassion and faith

IMRA Annual Report & Accounts 2024 - Page 2

WHAT WE DO

In 2023-2024, we continued to deliver projects under seven areas:

IMRA Annual Report & Accounts 2024 - Page 3

OVER 150 FREE COCHLEAR IMPLANT OPERATIONS PERFORMED

Cochlear Implants

16th - 18th Memon Medical Institute Hospital, Karachi August IMRA's Cochlear Implant Team operated on four children who were 2023 implanted in this hospital.

20th - 21st Ghurki Hospital, Lahore August IMRA's Cochlear Implant Team operated on six children who were 2023 implanted in this hospital. -

17th - 19th PIMS Hospital, Islamabad December IMRA's Cochlear Implant Team operated on seven children who were 2023 implanted in this hospital.

IMRA Annual Report & Accounts 2024 - Page 5

Middle ear surgery

IMRA has provided this free service for poor patients who are unable to travel to big cities like Karachi and Hyderabad. Local trainees were also given an opportunity to assist and observe on a monitor the major ear surgical procedures in the operating theatre. This allows the trainees to gain experience and learn from experts and was very much appreciated by the Pakistan Society of Otolaryngology.

----- Start of picture text -----
7th - 11th Bhitai Welfare Hospital,
December Mirpurkhas, Sindh
13th Year of Free Middle Ear
2023 20 Free Major Ear Surgery performed.
Surgery for poor patients by
IMRA Charity
QO 9
11th - 14th
Hashmani Hospital, Karachi
December
20 Free Major Ear Surgery performed. 5th Year of Free Middle Ear
2023
Surgery for poor patients by
IMRA Charity
QO °°
Thyroid surgery
3rd - 5th Bhitai Welfare Hospital,
February Mirpurkhas, Sindh
IMRA started this free surgery in a
2024 6 patients received this free treatment.
remote area where poor patients
cannot afford to get this done
QO 4
----- End of picture text -----

Thyroid surgery

IMRA Annual Report & Accounts 2024 - Page 6

Transfer of Technology

IMRA has been providing scholarships to Senior ENT and General Surgery Trainees from Pakistan to visit UK for enhancing their surgical experience and knowledge. This enables them to provide better service to the patients in Pakistan.

2 ENT and 2 General Surgery Trainees came to UK on a scholarship from IMRA and each trainee spent 6 – 8 weeks in a recognised teaching institution of excellence. The total cost approximates to £16000 ($20,000).

Medical Education activities

UK Activities Dr Haroon Khan (Chair of IMRA) was invited to 31st May give a lecture to college students about the 2023 benefits of Medical and Nursing professions and involvement in humanitarian projects at Hugh Baird College, Liverpool. QO fF Pakistan Activities 23rd May IMRA organised an event at DOW University, 2023 Karachi where the scholarship trainees in General Surgery presented their experience and knowledge gained in UK. O International Activities 25th IMRA organised an International Webinar: “ Deafness and Hearing Impairment, A November Remediable Malady ”, in collaboration with al Sadiq International University (SIVU). 2023 Dr Haroon Khan, Dr Noweed Ahmad and Dr Riaz Siddiqui from IMRA Charity were speakers at this webinar. Os IMRA Annual Report & Accounts 2024 - Page 7

Donating Medical Equipment

Hearing Aids 21st IMRA has been providing FREE hearing aids to deserving patients in Pakistan for the last 10 years. This year IMRA has again managed to provide 200 hearing May aids costing approx. £10,000 (approx. $12,000). These were fitted to patients 2023 who were unable to buy them from commercial suppliers. Ot Bright Hope Hospital, Faisalabad 19th IMRA was approached by the Trustees of this hospital to improve their facilities for pregnant women. We provided an Ultrasound machine costing October £8500 ($10,000). This year we provided extra 2 upgraded Ultrasound probes - 2023 which allow for a better diagnosis - at a cost of £5250 ($6300). Ot fundraising events London IMRA held its first London fundraising event at the Radisson Red Hotel, Heathrow. The 14th IMRA Team presented its work in the last 12 months which was appreciated by approx. October 250 guests. The Deputy High Commissioner of Pakistan, based in London & other 2023 dignitaries graced the occasion. Naseem Shah Pakistan Test Cricketer was a celebrity guest and lauded the IMRA charity work. Os Manchester 2nd IMRA held its annual fundraising event at The Sheridan, Manchester. The IMRA Team March presented its work in the last 12 months which was well appreciated by approx. 300 2024 guests. The guests were generous in donating to the IMRA Cochlear Implant Projects and other projects. OI IMRA Annual Report & Accounts 2024 - Page 8

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:

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 June 2024 and signed on its behalf by:

Dr Mohammed Haroon Zafarullah Khan

Chairman

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.

IMRA Annual Report & Accounts 2024 - Page 9

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.

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.

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.

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

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

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

61 Grangethorpe Drive Burnage, Manchester M19 2NF

Date: 08 June 2024

IMRA Annual Report & Accounts 2024 - Page 10

IMRA Statement of Financial Activities IMRA STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024for the year ended 31 March 2024

IMRA Annual Report & Accounts 2024 - Page 11

IMRA Income and expenditure account IMRA INCOME AND EXPENDITURE ACCOUNT for the year ended 31 March 2024 FOR YEAR ENDED 31 MARCH 2024

IMRA Annual Report & Accounts 2024 - Page 12

IMRA BALANCE SHEET AS AT MARCH 2024

IMRA Balance Sheet AS AT 31 March 2024

Notes
FIXED ASSETS
Tangible fxed assets
4
CURRENT ASSETS
Cash at bank and in hand
LIABILITIES:
Amounts falling due within one year
7
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES		 2024 2023
£ £
127 149
82,008 56,943
82,008 56,943
-3,571 -3,471
78,437 53,472
78,564 53,621
General funds
8
TOTAL FUNDS
78,564 53,621
78,564 53,621

Dr Mohammed Haroon Zafarullah Khan

Chairman Approved on 08 June 2024

IMRA Annual Report & Accounts 2024 - Page 13

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'.

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.

Income

Income is accounted for on a receipt basis.

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.

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.

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.

IMRA Annual Report & Accounts 2024 - Page 14

NOTES TO ACCOUNTSNotes to the Accounts

IMRA Annual Report & Accounts 2024 - Page 15