**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**
- **Monitoring.** The chair has continued to spend quite a considerable amount of time in Pakistan to ensure the facilities are provided to the people in need.
## **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**
- Improve AMF’s ability to raise funds within UK and Pakistan.
- Set up of a new Cardio Hospital in Sahiwal
- Continue to improve the current medical services provided by the Diagnostic Unit in Sahiwal, Pakistan.
- Continue to support and work with local partners.
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:
- (i) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep proper accounting records in accordance with section 41 of the Act; and
- to prepare accounts which accord with the accounting records and to comply with the
- accounting requirements of the Act
- have not been met; or
(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