PAKISTAN ASSOCIATION - LIVERPOOL FINANCIAL STATEMENTS 31 March 2025 CHARITY NUMBER 1092489
PAKISTAN ASSOCIATION - LIVERPOOL FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 CONTENTS PAGE Tnte8$ Annual Report Independent examinevs report to the trustees Statement of financial activities Irscome and expenditure account Balants sheet Notes to the financial statements
TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2025 The trustees have pleasures in pSentIng their report and the unaudFted financial statements of the charity for the year ended 31 March 2025 REFERENCE AND ADMINISTRATIVE DETAILS Registered charity name Pakistan Assoaats'on- Liverpool Charity registration number 1092489 Principal offi 68A, Mulgrave Street verF)ooI Mersey5ide L8 2TF THE TRUSTEES The trustees who served the company during the peric#J were as follows". Mr Ahmed Munir Mr Zafar Ali Mr Hurnayun Mirza Ms Shaheen Qureshy Ms Hajra Qureshy Ms Faika Qureshi Mr Tahir Javed Mr Haji Gulzar Mr Mushtaq Hussain Mr Tartq khan Mr Adnan Riaz
PAKISTAN ASSOCIATION - LIVERPOOL TRUSTEES ANNUAL REPORT {Continuedl YEAR ENDED 31 MARCH 2025 The Iru5tee's present their report along wrih finanaal statements of the charity for the year ended 31st March 2025. The association 15 set up to promote the benefrt of the inhabitants in and around Mer5ey$ide and in particular of the Pakistani community to advance education. advance religion. to preserve good health and to provide facilities in the inleresls of social welfare for reception and their leisure time occupation with the object of impioving the Conditions of lrfe for the saKI inhabitants. During the year various functions and seminars were held at the charit¥5 hall, situated at MulgTave Street, Toxteth. Liverpool, lo fulfil the aims and objective of the charity. The charrty was grant aided by Liverpool Crty Council and other organisations as shown in the financial ststements for the year undeT review. The trustees ind*d thankful to the various organisations mentioned above who conlribLrted towards the running exFense$ of the charity. The grants received durin9 the year are shown as restricted funds these accounts The tru5taes are grateful for the volunteers vtho helped thToughoutlhe year to arrange the vaTiOUS activrties held in the hall and outside. We have referred to the guidance contained in the charity commissionerfs general guidance on public benefit when receiving our aims and objectives and planning our future activtiies as attached. Mr Ahmed Munir (President) 20 November 2025
PAKISTAN ASSOCIATION - LIVERPOOL TRUSTEES ANNUAL REPORT {Cofttinued) YEAR ENDED 31 MARCH 2025 RE8PON81BILrriE8 OF THE TRUSTIE8 The charity's trustees are responsible for preparing the trustees annual report and the financial statement in accordance with applicable law and United lthngdom Aeeounling stsndard Iunited Kngdom Generally Accepted Accounting practice). The law applicable lo ¢harities in England and wales requires the trustees to prepare financial statements for each financial year which gives true and fair view of the state of affairs of the charity and of the incoming resources and applicats.on of resource5 Qf the charity for that period. In preparing these financial statements, the trustees are required lo.. Select suitable accounting policies and ten apply them consistsntly. Obsetve the methods 2nd principles in the Charities SORP. Make judgement and estimates that are the reasonable and prudent, Stsle whether applicable accounting policies standards have been followed, subject to any material departures disclosed and explained in the financial stslements, Prepare the financial statements on the going eoncem basis unless it is inappropriate to presume that the Charty will continue in operation. The trustees are responsible for keeping proper accounty.ng records that disdose with reasonable a¢curacy at any tirne the finanaal posits.on of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993 and Charity IAcLounts and Reports) Regulatr'ons 2008. The trustees a 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. Res•rve olic A formal policy on reseNe was agreed at the monthty meeting of the executive committee on the 9 September2012. The trustees have sel a reserve policy which requires to be maintained which ensures that the Pakistan Association Liverpool core activities could continue during a period of unforeseen difficulty for al ast three months. A proporbon of reserves are mainlained in a readity reliabie form. The calculation of the required level of reserve is an integral part of the Pakistsn Association's Liverpool planning, budget and finanal cycte. MrAhmed Munir President 20 November 2025
PAKISTAN ASSOCIATION - LIVERPOOL INDEPENDEDNT EXAMINER'S REPORT TO THE TRUSTEES OF PAKISTAN ASSOCIATION- LIVERPOOL YEAR ENDED 31 MARCH 2025 I report on the aecounts of the tharity for the year eThJed 31 March 2025 set out on page 5 to 11. RESPECTIVE RESPONSIBILMES OF TRUSTEES ANO NDEPENDEDNT EXAMINER The charity's trustees are responsible l¢r the preparation of the accounts. The chaTty's trustees consider that an audil is not TequiTed for the preparation of the accounts. The Charity's trustees consider that an audit is not required for this year (under section 43121 of the Charrty Act 1993 (The 1993 Act), as amended by sects.on 28 of the Charities Ad 20061 and that an independent examinatson is needed. It is my TesponsibilTty to '. Examine the a¢eounls l uThJer sèCt50n 4313llal of the 1993 ACL a$ amended), To follow the PTocedures laid down in the General Diredions gNen by the Chart Commi55ion l under seth.on 4317llbl of the 1993 Act, as amended), and To state whether parts"cular matters ha tme to my attenlion. BASIS OF INDEPENDENT EXMIINER'S STATEMENT My examinab.tsn was carried out in aCrdanCe with the General Directions given by the Charity Commission. An examinab.on indudes a review of the accounting records kept by the ¢hanty and a comparison ofthe aeeounts Presented with that records. It also includes consideration of any unusual items or disdosures in the aeeounts, and seeking explanations from you as trustees conceming any suth matters. The ProreS undertaken do not prowde all the ewdence that would be wuired in an audit, and congequenuy I do not express an audit opinion on whether the accounts Present a 'true and fair wevf. INSDEPENDENT EXMINER'S REPORT In connectson with any examination, no matter has come to my attention.. 11 Which gives reasonable cause to belie that in any material Te$pect trustees have not met the requirements to ensure that". proper accounting re¢ords are keptlin 8¢eording wrth section 41 of the Act), and Accounts are prepared which agree with the accounting record5 and comply wth the accounting requirement of the ACT, or 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the actounts lo be reached. Mr S Ullah Khan Accountancy Serw¢es Ltd 761T8, Smithdown road Liverpool L7 4JQ Independent examiner 20 November 2025 tri
PAKISTAN ASSOCIATION - LIVERPOOL STATEMENT OP FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025 Ni)te Unrestrl¢t•d R•stri¢t•d Funds Funds Total Fund 2025 Total Fund 2024 INCOMING RESOURCES Grants & subscription Refund 56.450 68,290 124,740 105,185 TOTAL INCOMING RESOURCES RESOURCES EXPENSES Cost of Furtherance of Charity Objectives & rnanagement of Charity Deprec4ation 56.450 68.290 124.740 105.185 45.648 4.970 34.500 10 80.148 4,970 70.332 4.468 TOTAL RESOURCES EXPENSED 50.617 34,SOO 85,117 74,800 OVEMENTS 5.833 33.790 39.623 30,3a5 TOTAL FUNDS BIFORWARD 86,281 22.753 109,034 82,781 TOTAL FUNDS CIFORWARD 92.114 56,543 148,657 1 D9.034 Statement of finanoal actimties indudes all gains and losses in th• year and theMbr• statement of totsl recognisèd gains and 1055es has not been prepad. All of the above amounts relates to conitnuing adI¥¢S
PAKISTAN ASSOCIATION - LIVERPOOL INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31 MARCH 2025 Note 202 2024 124,740 105,185 INCOME Grants & Subscriptlon Refund TOTAL EXPENDITURE OPERATING (DEFICIT) ISURPLUS 85.117 30.385 (DEFICIT)I SURPLUS FOR THE YEAR 39,623 The"INCOME AND EXPENDITURE ACCOUNT includes all gains and losses in the year and therefore statement of total recognised gains and losses has not been prepared. Ail of the above amounts relatss to continuing aclivits'es
PAKISTAN ASSOCIATION - LIVERPOOL BALANCE SHEET YEAR ENDED 31 MARCH 2025 Flxed assets Tangible assets 2025 2024 41,369 41.035 Current assets Prepayments Cash at bank - Account 1 Cash at bank - Account 2 29,898 78,252 108,150 20,193 49,973 70.166 Credltors.. amounts falllng due wfthin one year {3,2691 17,SE51 Net ¢urTent assets 111,419 72.131 Total Net assets 152789 113.166 Fund5 Fun¢t5 BIForward 113,166 82.781 Oporatlng (Deficitysurplus 39.623 30,385 152,789 113,166 Mr Ahmed Munir I President) Approved by the board on 2011112025
PAKISTAN ASSOCIATION - LIVERPOOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 1 AGCOUNTING POLICIES Basls ofpreparation The financial slaterrients have been prepared under the hkstorical cost convention and in accordance with the Statement of Recommended Practice. Accounting and RepoTting by ChaTities {SORP 2005), applicable accounting standard$ and the COmpanS Act 2006. Tangible Fixed Assets I fixed assets are initialty recorded at cost Depreciation on reducing balance Incoming Re$our¢es Donations and Grants Income from donation and grants, including capital grants. is induded in incoming resources when these are receivable. When donors impose conditsons which have to be fulfilled before the chanty becomes entied to us& such income, the income is deferred arEd not induded in inwming resources unb"l the preacondition5 for use have been met. Resources Expended Resourc£s expended are included in the Slatsment of Financial Activities on an accrual basis. indusive of VAT which cannot be Tecovered. Certain expenditure is diTecUy attributable to specific activities and has been included in those cost categories on the basis of an estimate of the proportion of the time spent on those activities. Taxation No liability to UK corporatson tax arise on ordinary activities for the year ending 31 March 2024 Totsl Fund 20 2 VOLUNTART INCOME Unrestrie Funds Funds 202 Grants Re¢¢ivable HSF4 Food Rathbone Big Help Group Hall Hire Membership & subscription City Council Vola Consortium Feeding Liverpool 29,318 29,318 37,506 4,000 250 60,729 2,700 55,950 55,950 500 500 5,304 33,668 5,304 33,668 56,450 68.290 124,740 105,185
PAKISTAN ASSOCIATION - LIVERPOOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 3 C05t of Furtherance gf Charlty Objectlves & management Unrestricted Restric Funds Funds Total Fund 2025 T+)tal Fun 2024 Volunteer and sub contract cost Feeding Liverpool Functions Catering Actiwts'es Ground Rent Sothvare Rates & water Insurance Heat & Light Repairs & maintenance Telephone TV lieence Refreshments Food supplies provision Accountancy fees Cleaning and laundry General Expenses Depreciation Printing & Stationery 18,222 18,222 34,500 1,205 1,925 20,576 34,500 1.205 1.925 4,040 700 4,103 1,400 79 2,381 1,529 4,379 6,165 700 2.467 2,467 4.755 2,813 596 339 4,755 2,613 339 318 2.758 18,753 7,000 517 6.981 4,468 1,000 7,1C6 6,680 4,970 1,1L 6,680 4,970 50.617 34,500 85,117 74,800 4 EXCEPTIONAL COSTS OF CHARITA8LE ACTMTIES During the period no exceptional cost incurred.
PAKISTAN ASSOCIATION - LIVERPOOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 5 STAFF COSTS AND EMOLUMENTS 2025 2024 Total Staff oosts were as follows.. Voluntser and sub eontract cost 18,222 20,576 18,222 20,576 Particulars d employees: The number of employee duriro the year calcuLaled on the basis of part-lime equNalents was as follows". 2025 2024 6 TANGIBLE FIXEO ASSETS Llbrary Book5 Offiae Equipments Computer Equipments Total Cost At 1 April 2024 Adtlitsons AI 31 MARCH 2025 105,642 1,148 100.120 4,374 1,148 100.120 110,946 Depr•olatiort At 1 April 2024 Charge for the year AI 31 MARCH 2025 64,6C6 4,970 69.576 60.562 3.956 64.517 4,045 1.014 5,059 Net Book Value At 31 MARCH 2025 At 31 MARCH 2024 1.148 1.148 35.802 39.558 685 329 41.369 41,035 10
PAKISTAN ASSOCIATION - LIVERPOOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 7 Crnditars.. knount fallin8 due within one year 2025 2024 PAYE Loan Aceount A¢cruals 2.769 1,465 500 500 3.269 7,965 8 Restrict•d income Fund Balance as at Incoming 01-ApT-24 Resources 22,753 Balance at 31-Mar-25 68,2 56,543 g UnTestri¢t•d 1Thrne fvnd Balance as al 01-Apr-24 Incoming Resources Balance al 31-Mar-25 86.281 56,450 92.114 11
PAKISTAN ASSOCIATION - LIVERPOOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 2025 2024 7 Creditors.. Amount falling due within one year PAYE Loan ACrunt Aru01S 8 Restricted income Fund Balan as at Incoming 01-Apr-24 Resourees Balance al 31-Mar-25 22,753 68,290 56,543 9 Unrestricted income fund Balance as at Incoming 01-Apr-24 Resour5 Balance at 31-Mar-25 86.281 56,450 92.114 12