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2020-12-31-accounts

Charity number: (Registered Charity in England & Wales) 1096835

Al-Mahmood Foundation

Trustees' report and financial statements for the year ended 31 December 2020

Contents

Page Legal and administrative information Trustees report Independent examiners' report 12 Statement of financial activities 13 Balance sheet 14 Cash flow statement 15 Notes to the financial statements 16

Page 1

Charity number (Registered Charity in England & Wales) 1096835
Registered office 75-77 Drake Street
Rochdale
Lancashire
OL16 1SB
Trustees Tahir Mahmood - Chairman
Athar Mahmood - General secretary & Treasurer
Omarah Yasin
Mohammad Salim
Accountants Sattar & Co
95 Oldham Road
Rochdale
Lancashire
OL16 5QR
Bankers Barclays Bank
1 Yorkshire Street
Rochdale
Lancashire
OL16 1BJ
Solicitors Alfred Ledger
111 Drake Street
Rochdale
Lancashire
OL16 1QA

Page 2

Al Mahmood Foundation (AMF)

(A charitable foundation registered with the Charities Commission)

Report of the Trustees and Financial Statements for the year ended 31 December 2020

Registered charity in England and Wales No. 1096835

Page 3

Trustees’ report Introduction

This was the year that Covid 19 hit the world. Its effect has been unprecedented everywhere however for third world countries the reality has been far worse due the poor living conditions and the lack of food. For this this reason AMF has concentrated on distributing food and hygiene packs though various areas of Pakistan where it has a strong presence.

AMF has moved its scanning facility out of the DHQ Hospital, Sahiwal to its private rented premises. The Trauma centre and its existing facilities were handed over to the administration of the DHQ Hospital. Since the move out of the Hospital AMF has increased its services to the poor people by not only providing C.T. Scan facilities but also Ultrasound, Digital X-ray, OPG and ECG facilities. The other services that are provided free include Medicine and Wheelchairs for the disabled.

This year AMF has continued working actively with the Muslim Charity to provide further food distribution in Kashmir and continued its work with other agencies providing relief in various other countries.

Review of principal activities

Ramadan Food Distribution

Al-Mahmood Foundation distributed free ration for the relief of poor’s, meaning that the organization will provide free ration for below poverty line families in Sahiwal and surrounding areas in Pakistan.

The organization has gone an extra mile by initiating the distribution of food bags consisting of 9 items as listed in Table 1 worth Rs 1500 & 12 items as listed Table 2 worth Rs 2000, starting on 8 April for every household, irrespective of income status. It is distributed through the ration shop by giving a ration token/card. Al-Mahmood Foundation allotted about Rs 11.5 million for this purpose. This scheme was implemented/started from 08[th] April 2020 & ending May 2020.

PROJECT DATA FOR FOOD DISTRIBTION IN SAHIWAL , PAKISTAN
Starting Date
Ending Date		 08thApril 2020
15thMay 2020
Funding Resource Al-Mahmood Foundation
Funding Amount Rs. 1150000
Detailed Cost Package 1 (100 bags) Cost Rs. 150000
Package 2 (500 bags) Cost Rs. 1000000 {Total Cost Rs. 1150000}

Page 4

Beneficiaries The project target 600 poor families
Location The project was implemented in Sahiwal District
The Cost of Per Bag Package 1 (Cost of per bag Rs. 1500)
Package 2 (Cost of per bag Rs. 2000)
Content of Food Bag
Package 1		 Table 1: List of items in the essentialfood bag.
Food Items
Quantity
Amount
1. Sugar
1kg
80
2. Tea
250g
110
3. Chickpeas
1kg
150
4. Cooking oil
2Ltr.
480
5. Daal Chickpeas
kg
80
6. Urad/ Masoor dal
kg
80
7. Red Chilli Powder
1pkt
60
8. Turmeric
1pkt
60
9. Wheat Flour
1pkt
400
Total Amount
1500
Content of Food Bag
Package 2		 Table 2: List of items in the essentialfood Parcel.
Food Items
Quantity
Amount
1. Sugar
2kg
160
2. Tea
250g
110
3. Chickpeas
1kg
150
4. Cooking oil
2Ltr.
480
5. Daal Chickpeas
1kg
160
6. SamarQand Sharbat
1Bottle
200
7. Red Chilli Powder
1pkt
150
8. Turmeric
1pkt
60
9. Garm Masala
1pkt
120
10. Rice
11. Vermiceli
12.Gram Flour(Basin)
2kg
1pkt
1kg
Total Amount
320
25
65
2000
Goal To meet the need of poor families, Widows, Orphans in the Holy month of Ramadan

Page 5

COVID-19 Emergency Aid for oppressed Kashmiri Communities

COVID-19 has severely affected the normal routine of people throughout the world. However, in Jammu and Kashmir the impact is much worse as compared to the rest of the world.

Jammu and Kashmir has been under lockdown much before the COVID-19 lockdown. This has hugely affected the livelihood of people, especially those belonging to the marginalized communities.

Through this emergency COVID-19 relief pack, the sufferings of the people can be relieved to a greater extent.

AMF in association with Muslim Charity has been supporting communities in Jammu and Kashmir well before the lockdown was imposed by the Indian Government through livelihood, children education and orphan sponsorship projects, and during the lockdown we are supporting the affected families through food packs, medical aid and winter kit supplies, and recently we have delivered Qurbani Meat in District Anantange to share the blessing of Eid Ul Adha with our brothers and sisters in oppression.

Food Pack and Hygiene Kit Distribution

Continuous lockdown for the past one year has resulted in job losses, income irregularities which has resulted in elevation in poverty.

Page 6

Local communities have very little or no access to livelihoods and families are living under the poverty line, especially families with young children and elderly, and women headed families are suffering the most.

COVID-19 has affected about 25,000 people in Jammu and Kashmir however the numbers may be higher because the test facilities are very limited, and people are scared of oppression and deadly viruses but they are not in a position to find any protection due to high prevalence of poverty.

AMF with the support of Muslim Charity distributed food and hygiene kits in District Anantnag and Kulgam, Jammu and Kashmir.

Covid 19 Response - Sahiwal, Pakistan

In association with NGO Rah-e-Haq Welfare Foundation food ,clothing and cash support to thousand widows and orphans was distributed on an a monthly basis in Sahiwal and surrounding areas (neighbour villages) during the Covid 19 pandemic and are still continuing with the project to date.

The other project has been providing free uniforms to children from poor families in various Government schools in Sahiwal and surrounding areas.

Wheelchair Distribution - Sahiwal, Pakistan

In a country where self-sufficiency is crucial to survival, a disability can have a devastating impact on a person quality of life.

In Sahiwal District there are thousands of disabled adults and children. Caring and transporting disabled people is a huge demand on a family; when that family is living in poverty, the challenges like earning a wage or continuing education, can become insurmountable.

Al-Mahmood Foundation has taken a step forward as a challenge to provide a wheel chair to all those who are disable and can’t move. Think for a while, if a disable gets a chair of his own and too with respect & honor, how the life of that individual can be transformed & he can do wonders in days to come.

Page 7

Foundation provided 160 new wheelchairs to disabled residents in Sahiwal, allowing individuals disabled by conflict, disease and birth defects to move more freely as they work, pray, and go about their daily lives, and just as importantly they have an enhanced sense of pride and selfreliance.

Collaboration with other charities

This year AMF has continued working with its existing partners in particular Muslim Charity and Rah-e Haq and would like to thank their continued support.

Local initiatives

AMF has remained active within in the local Muslim community in Rochdale by providing educational support to local people and schools. AMF also provided continued support to a Soup kitchen for the Homeless in Rochdale.

Social impact

An important component of our vision and mission is to ensure that regardless of the size of our input, support or contribution, there is a tangible and positive impact on the social fabric of the recipient/partner community. The ability of our General Secretary to maintain personal links and continue providing support to the local organisation Rochdale Council of Mosques has helped towards keeping the Muslim community in harmony and cohesion.

The future: Objectives for 2020/2021

Page 8

Governing Document

Al Mahmood Foundation was setup in January 2003 and is registered as a charity with the Charities Commission of England and Wales.

It also has Pakistani office in Sahiwal which is registered with the provincial government of Punjab.

Charitable objectives and activities

The Objectives of the charity are:

  1. The relief of poverty, sickness, disability and distress; and

  2. The promotion of basic education anywhere in the World in particular but not exclusively by aiding and supporting the provision of health care facilities in Sahiwal, Pakistan.

Appointment of Trustees

As set out in the Articles of Association, new Trustees are appointed by the existing members.

Trustees are appointed for life or till they resign. The Executive committee membership is for three years, at the expiry of this period members be appointed for a further three years with no limit to number of terms they can be appointed.

Area of Operation:

Area of Benefit:

Worldwide (Charity operates inside and outside England and Wales)

Area of Operation: National and Overseas Europe – United Kingdom Asia – Pakistan

Classification:

What Education/Training Medical/Health/Sickness Overseas aid/Famine relief Accommodation/Housing

Who All age groups who are sick/poor/destitute

How Provides human resources (e.g. staff/volunteers) Provides buildings/facilities/equipment Provides services (e.g. education and health care)

Page 9

Financial Review

The Statement of Financial Activities for the year is set out on the following page.

Income Generation

Total funds raised in the year were £111659.50 and total charitable expenditure for the year was £102,246

Reserves

The charity currently has reserves. The operating balance at year end i.e. 31 December 2020 stood at £122044.14

Trustees’ responsibilities in relation to financial statements

The trustees are responsible for preparing the financial statements in accordance with applicable law and accepted accounting practice that pertain to ours size of organisation.

Tahir Mahmood

Chair

Page 10

Independent examiner's report to the trustees on the unaudited financial statements of Al-Mahmood Foundation.

I report on the accounts of Al-Mahmood Foundation for the year ended 31 December 2020 set out on pages 2 to 9.

Respective responsibilities of trustees and independent examiner

As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act), as amended by section 28 of the Charities Act 2006 does not apply and that an independent examination is needed. It is my responsibility to examine the accounts under section 43(3)(a) of the Act, as amended; to follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7)(b) of the Act, as amended; and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view’, and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Independent examiner

Page 11

Al-Mahmood Foundation

Statement of financial activities

For the year ended 31 December 2020

Unrestricted
funds
Notes
£
Incoming resources
Incoming resources from generating funds:
Voluntary income
2
111,659
_
Total incoming resources
111,659
_
Resources expended
Costs of generating funds:
Fundraising trading:
cost of goods sold and other costs
3
-
Charitable activities
4
102,246
_
Total resources expended
102,246
_
Total funds brought forward
112,631
_
Total funds carried forward
122,044
_		 2020
Total
£
111,659
_
111,659
_
-
102,246
_
102,246
_
112,631
_
122,044
_		 2019
Total
£
115,135
_
115,135
_
6,638
76,982
_
83,620
_
81,116
_
112,631
_

The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses has not been prepared.

All of the above amounts relate to continuing activities.

Page 12

Al-Mahmood Foundation

Balance sheet

as at 31 December 2020

Notes
Current assets
Cash at bank and in hand
Net current assets
Net assets
Funds
6
Unrestricted income funds
Total funds		 2020
£
£
122,044
_
122,044
122,044
_
122,044
_
122,044
_
122,044
_		 2019
£
£
112,631
_
112,631
112,631
_
112,631
_
81,116
_
81,116
_

The financial statements were approved by the trustees on and signed on its behalf by

Tahir Mahmood Trustee

Page 13

Al-Mahmood Foundation

Cash flow statement

for the year ended 31 December 2020

Notes
Net incoming resources for the year

Net cash inflow from operating activities
Increase in cash in the year
Reconciliation of net cash flow to movement in net funds
8
Increase in cash in the year
Net funds at 1 January 2020
Net funds at 31 December 2020		 2020
£
9,413
_
9,413
9,413
_
9,413
112,631
__
122,044
_____		 2019
£
31,515
_
31,515
31,515
_
31,515
81,116
_
112,631
_

Page 14

Al-Mahmood Foundation

Notes to financial statements for the year ended 31 December 2020

1. Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

1.1. Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005) and the Charities Act 1993.

1.2. Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.

1.3. Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

2. Voluntary income

Unrestricted
funds
£
Donations
111,659
_
111,659
_		 2020
Total
£
111,659
_
111,659
_		 2019
Total
£
115,135
_
115,135
_

Page 15

Al-Mahmood Foundation

Notes to financial statements for the year ended 31 December 2020

3. Fundraising trading




Fundraising events

4. Costs of charitable activities - by fund type
Unrestricted
Funds
£
Charitable activities
(9,413)
_
(9,413)
_
5. Costs of charitable activities - by activity
Activities Grant
undertaken
funding
directly
activities
£
£
Charitable activities
296
(9,709)
_
_
296
(9,709)
_
_		 2020
Total
£
-
_
-

2020
Total
£
(9,413)
_
(9,413)
_
2020
Total
£
(9,413)
_
(9,413)
_		 2019
Total
£
6,638
_
6,638
2019
Total
£
(38,153)
_
(38,153)
_
2019
Total
£
(38,153)
_
(38,153)
_

6. Analysis of net assets between funds


Fund balances at 31 December 2020 as represented by:
7.
Unrestricted funds
1
General donations		 Total
funds
£

______
At
At
January
Outgoing 31 December
2020
resources
2020
£
£
£
136,612
(39,219)
97,393
_
_
_

Page 16

Al-Mahmood Foundation

Notes to financial statements for the year ended 31 December 2020

8. Analysis of changes in net funds

Cash at bank and in hand
Net funds		 Opening
balance
£
112,631
_
112,631
_		 Cash
flows
£
9,413
_
9,413
_		 Closing
balance
£
122,044
_
122,044
_

Page 17

Al-Mahmood Foundation

The following pages do not form part of the statutory accounts.

Page 18

Al-Mahmood Foundation

Detailed statement of financial activities

For the year ended 31 December 2020

Incoming resources
Incoming resources from generating funds:
Voluntary income
Donations
Total incoming resources from generating funds
Total incoming resources
Resources expended
Costs of generating funds:
Fundraising trading:
cost of goods sold and other costs
Fundraising events
Events - Establishment - Rent
Total fundraising trading
cost of goods sold and other costs
Total costs of generating funds		 2020
£
£
111,659
_
111,659
_
111,659
_
-
_
_
-
_
-
_		 2019
£
£
115,135
_
115,135
_
115,135
_
6,638
_
-6,638
_
6,638
_
6,638
_

Page 19

Al-Mahmood Foundation

Detailed statement of financial activities

For the year ended 31 December 2020

Charitable activities
Charitable activities
Activities undertaken directly
Bank charges
Grant funding activities
Donations
Printing
Rohyinga
Orphanage project
Educational support
Kashmir
Homeless Project
Mayor's charity
Mosques
Pakistan Zakat Project
Yemen
Hospital project
Net incoming/(outgoing) resources for the year		 2020
£
296
_
296
(111,659)
-
-
1,000
1,000
13,000
950
-
-
83,000
1,000
2,000
_
9413
_		 2019
£
2
_
(115,135)
1,280
30,000
1,000
500
-
-
19,200
11,000
10,000
-
4,000
_
38153
_

Page 20