# Report of the Trustees and Financial Statements for the year ended 31 December 2021
**Registered charity in England and Wales No. 1096835**
## Trustees
**Tahir Mahmood Athar Mahmood Omarah Yasin Mohammad Salim**
## Registered Offices
**75/77 Drake Street Rochdale, OL16 1SB**
## Officers Chair
## Bankers
**Tahir Mahmood**
General Secretary
**Athar Mahmood**
**Barclays Bank 1 Yorkshire Street Rochdale OL16 1BJ**
## Solicitors
Treasurer
**Alfred Ledger and Sons 111 Drake Street Rochdale OL16 1QA**
**Athar Mahmood**
## Trustees Report
## Introduction
AMF’s new Diagnostics Centre in Sahiwal is now fully operational, providing C.T. Scan facilities and Ultra Sound, Digital X-ray, OPG and ECG facilities. The other services that are offered free include Medicine and Wheelchairs for the disabled.
This year AMF has continued working actively with the Muslim Charity and Rah-e-Haq Welfare Foundation to provide emergency relief in Pakistan and also continued its work with other agencies providing relief in various other countries.
## Review of Principal Activities
**· Fundraising - AMF managed to raise £96,692 this year.**
**· Trauma unit - This continued to provide essential and immediate medical services to people in Sahiwal and its surrounding villages**
**· A total of 941 C.T. scans were carried out during the year which were either free of charge or subsidized.**
**· Over 2,600 patients received treatment through the centre in 2021**
**· Monitoring - The chair has spent quite a considerable amount of time in Pakistan to ensure the facilities are provided to the people in need.**
The following table shows the services provided at different levels of subsidy including 100% free for the poor.
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AL-MAHMOOD FOUNDATION & DIAGNOSTIC CENTRE
YEAR END 2021 DIAGNOSTIC DATASET
Facility Total Free Notes
CT Scans 941 27
Digital X-Ray 837 122
Laboratory 46 27
Ultrasound 10 6
OPG 458 15
ECG 49 2
Free Medicine 303 303 No. Beneficiaries
Wheelchairs 25 25 No. Beneficiaries
Treatment Support 4 4 No. Beneficiaries
Marriage Support 11 11 No. Beneficiaries
Sturdy Support 3 3 No. Beneficiaries
Food Support 477 477 No. Beneficiaries
Total 3164 1022
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## Gaza Emergency
The war which broke out in May 2021 and lasted 11 days and killed 256 Palestinians, including 66 children and 40 women, according to OHCHR; and almost 2,000 others were injured, according to the local Ministry of Health.
The attack caused massive destruction to the infrastructure, civilian objects, and homes, many of which were bombed with residents inside. Many families were wiped out altogether.
Civilians - men, women and children - had to flee their homes in search of safety and shelter in UNRWA schools in the governorates of North Gaza, Gaza City, the central Governorate and Rafah Governorate.
AMF with financial support from donors initiated an Emergency Response Plan, in partnership with Muslim Charity, to provide immediate and mid-term relief to the people affected by war.
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Project Emergency Response
Rafah Governorate, Gaza city – Eastern area, Beit
Location
Lahia and Beit Hanoun, Khan Younis Governorate
Bread for Gaza x 1,000 families = £2,000
Hot Meals for Gaza x 250 Families = £2,000
Deliverables Water for Gaza x 100 Families = £1,500
Medicine fior Gaza x 100 Patients = £2,000
Food Parcel x 150 Families = £7,500
Total Donations Received
£15,000
(01-June-2021)
Project Status Completed
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## Project Execution
COOKED MEAL AND BREAD DELIVERY
Muslim Charity in consultation with local authorities supplied 250 cooked meals and 1,000 bread packets in Gaza North to the waraffected families in Beit Lahia and Beit Hanoun.
## CLEAN DRINKING WATER DELIVERY
100 families in Gaza city – Eastern area received clean drinking water supplies, and each family received one month’s supply of water.
## MEDICINE FOR GAZA
We have delivered Medical Aid to the Ministry of Health and our Medical Aid was further supplied to the following hospitals based on the needs:
1. Al-Shifa Hospital
2. Nasser Hospital
3. Sheikh Radwan Health Centre
4. Al-Rimal health clinic
5. Nasser Medical Centre
## MONTHLY FOOD PARCELS
150 food packs were delivered in Gaza North to war-affected families in Beit Lahia and Beit Hanoun. Each pack contained enough supplies to cover the needs of a family of 5 to 6 people for a period of one month.
## MONITORING AND EVALUATION:
Monitoring and evaluation are an embedded part of Muslim Charity’s project planning and all of the deliveries were coordinated by Muslim Charity’s Gaza Country Coordinator and at Headquarter level and activities were monitored by the Country Coordinator to ensure the projects were delivered to the needy and vulnerable communities whilst adopting a rights-based approach.
## Yemen Emergency Relief Project
Around 12.7 Million people in Yemen are living with insufficient food consumption and 11.7% of children under 5 are facing acute malnutrition.
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Project Unit Total Approx. Number
Total Units
Deliverables Cost Cost of Beneficaries
Monthly Food
£50 100 £5,000 600
Pack
Malnutrition
Kit for £34 100 £3,400 100
Children
Water
Tankers £35 45 £1,575 54,000
Distribution
Total Project Cost £9,975
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## Project Summary
## COOKED MEAL AND BREAD DELIVERY
The project aims to deliver;
100 food packs to IDP families in Solban Camp, Aden Governorate 100 nutritious food kits for malnourished children under the age of 5 Drinking water to 9,000 families through 45 water tanker supplies in Ammar Bin Yasir camp in Aden Governorate
All of our targeted beneficiary families were fleeing from the Red Sea coastal city of Hodeida. There are more than 3600 Yemeni internally displaced persons (IDPs) living in remote areas of Aden governorate, adding a serious burden on already impoverished areas such as AlBuraiqa district, Aden, which has been receiving an influx of internally displaced persons every day since the conflict escalated.
Thousands of those IDPs who survived the ongoing armed confrontations between Yemen's government forces and the Houthi fighters in the Red Sea coastal city of Hodeidah, face various challenges in their settlements and camps in Aden.
The IDP camps in Aden were established in a desert area outside of the residential areas. IDPs suffer from hunger, lack of fresh water, poor sanitation, inadequate tents, and lack of essential services, such as health, fresh water, schools, and electricity.
The IDP families living in tents often crowded with families and children, also complain about the difficult living conditions and the scorching summer heat that deprived them of sleeping overnight, through our intervention, we believe families living in a catastrophic conditions will receive relief and it will help us to improve their physical health.
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Price
Type of
Deliverables Items Units for One Beneficiaries
Unit (£)
Wheat Flour 25 KG
Rice 5 KG
Suagr 5 KG
Vegetable Oil 2 Litre
Food
1 £50 IDPs
Basket
Lentils 5 KG
Pasta 5 KG
Salt 2 KG
Dates 12 KG
Powder Milk for Children 7-12
Months
Powder Milk for Children 12-24
Months
Child
Food Supplement for Baby 6-36
2 Nutrition Months £34 IDPs
Kit
Meal for Children Under 5 Years
Eggs for Children Under 5 Years
Oats for Children Under 6 Years
6000
Water
Litre
3 Tanker 45 £35 IDPs
Water
Distribution
Tank
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## Specific Objectives
- Providing food to 100 displaced families
- Improvement in overall nutrition status through the provision of powder milk and food supplements for children under 5 years
- Distribution of clean water to the families
- Securing the dignity of IDP families, who are forced to beg for food
- Reducing the risk of famine as a result of events in Yemen
Muslim Charity is working in partnership with Al-Mualla Medical Hospital and we have hired a clinic and professional nutritionist who will examine the children and based on the child's needs advise the needed supplement for a malnourished child, Material will be arranged for children in the hospital pharmacy against the voucher where guardian can receive food supplement free of charges.
## Water Tanker Project
45 water tankers will supply drinking water to the IDP families living in Ammar Bin Yasir camp, each tank carries 6000 litres of water and it will be served daily. Water will be stored in the public reservoir tanks, where available, and it will also supply to the families in jerry cans.
## Food Packs Project
100 food packs will be distributed to IDP families in Solban Camp, Aden Governorate. Beneficiary data collection will be done in consultation with stakeholders such as local authorities and humanitarian organizations working on the ground to avoid duplication and Food Procurement and distribution planning will be done in consultation with the camp management. Each family will receive a monthly food pack which will be enough for 5 to 6 members.
## Ramadan Food Distribution
## OBJECTIVE
The Holy month of Ramadan is the month of giving and a time to show support for the cause of humanity by helping the less privileged and underserved within our communities. The objective of this project is to reach out to the most underprivileged segment of our society and directly engage with them and show them our support by distributing basic food items and products for hygiene. Our goal is to promote a healthy lifestyle and provide relief from the extreme weather by providing food bags filled with necessary food items for healthy living.
In summary, the objective of the Ramadan Food Drive Campaign is to:
- To help the underserved segment of our society
- To give relief to the needy during the holy month of Ramadan
- To feed the hungry and less fortunate with fresh and quality goods.
## EXECUTION OF PLAN
· Obtain authentic data of needy and zakat-eligible individuals from various trusts working in this domain.
· Make contact with those people and validate the obtained record.
· Schedule distribution of goods, area-wise.
· Assigning resources for the distribution activity.
· Goods to be distributed in cotton bags.
· Target to distribute 550 Food Bags (filled with consumables) in 10-15 days during the month of Ramadan.
## Cost Evaluation
## **List of Items to be Distributed (500 Food Bags)**
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Items / Units of Price / Unit Total Qty
S.NO Total Cost PKR
Consumables Measure PKR Required
430
1 Wheat Flour 10KG 43 PKR 1
2 Rice 2KG 130 PKR 1 260
3 Sugar 2KG 95 PKR 1 190
Cooking Oil /
4 2KG 240 PKR 2 480
Ghee
Chickpeas
5 500G 150 PKR 1 75
Lentils
Yellow
6 500G 150 PKR 1 430
Moong Daal
7 Tea 200G 180 PKR 1 180
Red Chilli
8 200G 170 PKR 1 170
Powder
9 Salt 1PKT 10 PKR 1 10
10 Basin 500G 150 PKR 1 75
11 Jam e Shirin 1 Bottle 235 PKR 1 235
Turmeric
12 1PKT 40 PKR 1 40
Powder
13 Vermicelli 1PKT 40 PKR 2 80
14 Chickpeas 1KG 130 PKR 1 130
Total PKR Cost 2750
Total Cost (500 X 2750) = 1,375,000.
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## Cost Evaluation
## **List of Items to be Distributed (50 Food Bags)**
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Items / Units of Price / Unit Total Qty
S.NO Total Cost PKR
Consumables Measure PKR Required
1 Wheat Flour 20KG 51 PKR 1 1020
2 Rice 5KG 150 PKR 1 750
3 Sugar 3KG 96 PKR 1 288
Cooking Oil /
4 4KG 250 PKR 4 1000
Ghee
Chickpeas
5 500G 150 PKR 1 75
Lentils
Yellow
6 500G 220 PKR 1 110
Moong Dal
7 Date 1KG 220 PKR 1 220
Red Chilli
8 200G 170 PKR 1 170
Powder
9 Salt 1PKT 10 PKR 1 10
10 Basin 1KG 140 PKR 1 140
11 Jam e Shirin 1 Bottle 250 PKR 1 250
Turmeric
12 1PKT 40 PKR 1 40
Powder
13 Vermicelli 1PKT 40 PKR 2 80
14 Chickpeas 1KG 130 PKR 1 130
Total PKR Cost 4203
Total Cost (50 X 4200) = 210,000.
Total Project Cost is PKR 1,585,000
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Cost Break-up – Per Rashan Bag Cost
· All items are to be distributed in Cotton Bags.
· Each bag consists of Ramzan Food Items / Goods.
· Total # of Food Bags to be Distributed = 550.
· Total cost of making & printing 550 bags = PKR 34,100.
## EXECUTION OF PLAN
The core purpose of this Activity is to help the needy and less fortunate during the Holy month of Ramadan and to show support to our community by offering the sign of sharing with the underprivileged segment of our society. The activity will help drive the message of humanity during the fasting month.
With the items provided inside the bags, hundreds of individuals are expected to benefit from this activity, considering that each food bag will benefit 3-4 individuals in a family.
## Sahiwal Medical Camp
**Li SAHIWAL: A free medical camp was arranged at AL MAHMOOD FOUNDATION & DIAGNOSTIC CENTRE. General Secretary of Al Mahmood Foundation Sahiwal, Ch Mumtaz Ahmad, inaugurated the camp. Medical Social Welfare Officer visited the occasion as well and praised the organizers for the camp. A team of doctors comprising Dr Mursleen Ahmad, Dr Ahmad Mumtaz, Dr Naeem Ahmad Azad, and Dr Sumiya Naeem examined the patients.**
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Services Beneficiaries Doctor/Technician
General Check Up 55 Dr. Mursleen Ahmad
Dental 8 Dr. Ahmad Mumtaz
Physiotherapist 7 Dr. Sumiya Naeem
Radiologist 11 Dr. Naeem Ahmad Azad
USG 11 Dr. Naeem Ahmad Azad
X-Ray 4 Azeem Ahmad / M Awais
Laboratory Tests 17 Miss Bushra Naseem
Medicine 60 Al Mahmood Foundation
Total Beneficiaries 173
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**The organizers said a total of 64 women and 49 men were examined at the camp. Free medicines were also distributed to 60 patients.**
**Some patients were referred to the DHQ Teaching Hospital as they needed a thorough investigation and treatment.**
## Event Details
**Free Medical Camp for Blood Pressure, Sugar, Cellulitis, influenza, and bacterial infections, including Clostridium difficile, a bacterium that causes diarrhoea and stomach issues checkup/consultancy, dental consultancy/Treatment, physiotherapist consultancy/Treatment, laboratory tests, radiology tests, treatment and medicine.**
## Direct Cost
**The total expenses of free camping were approved by the competent authority of the AMF Executive Committee. The details of expenditures have been submitted to General Secretary & Finance Secretary.**
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Services Doctor/Technician
Pamphlets 3000
Banners 600
Mask 800
Sanitizers 600
Stationary (Prescription pad, Report
1850
papers, Stamps)
Medicine 8081
Dental Material 3100
Miscallaneous expenditures (on event
1600
days)
Total 19631
Al Mahmood Foundation Services Service Charges
Free Doctors Consultancy (98
19600
Patients)
Free Laboratory Tests (17 Patients) 13850
Free X-Ray (4 Patients) 1200
Free USG (11 Patients) 6600
Total 41250
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## Sahiwal Food Distribution
**Al-Mahmood Foundation distributed free rations for the relief of the poor’s, meaning that the organization will provide free rations for below-poverty-line families in Sahiwal and surrounding areas in Pakistan.**
**The organization has gone the extra mile by initiating the distribution of food bags listed below 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 14 million for this purpose. This scheme was implemented/started on 11th December 2020 & ending in February 2022.**
## Direct Cost
**The total expenses of free camping were approved by the competent authority of the AMF Executive Committee. The details of expenditures have been submitted to General Secretary & Finance Secretary.**
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Project Data for Food Distribution in Sahiwal, Pakistan
Starting Date 10th August 2021
Ending Date 10th February 2022
Funding Resource Al-Mahmood Foundation
Funding Amount Rs. 9182900 (£41,000)
Package 1 (2900 bags) Cost Rs. 4150 x 2150 = 8922500
Package 2 (Uniforms for poor students) 420 x 620 Cost
Detailed Cost
Rs. 260400
Total Cost Rs. 9182900
Beneficiaries The project target 2900 poor families
Location The project was implemented in Sahiwal District
Package 1 (Cost of per bagRs. 4150)
Cost Per Bag
Package 2 (Cost of per student Rs. 420)
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## Package 1 - Food Bags
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Food Items Quantity Amount
Flour 20kg 1080
Chickpeas 5kg 725
Rice 7kg 546
Sugar 5kg 520
Ghee 4kg 1080
Tea 200kg 199
Sub Total 4150
Total 4150 x 2150 89922500
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## Package 2 - Student Uniforms
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Students Cost Amount
620 420 per Student 260400
Total Amount 260400
To meet the need of poor families and
Goal
students
Project Data for Food Distribution in Sahiwal, Pakistan
Starting Date 11th December 2020
Ending Date 28th April 2021
Funding Resource Al-Mahmood Foundation
Funding Amount Rs. 4836220 (£23000)
Detailed Cost (See table below)
Beneficiaries The project target 600 poor families
The project was implemented in Sahiwal
Location
District
Package 1 (Cost of per bag Rs. 1500)
Cost Per Bag
Package 2 (Cost of per bag Rs. 2000)
Flour 850 x 1848 1570800
Quilt 500 x 350 175000
Food 1225 x 1040 1274000
Uniform 500 x 896 448000
Cloth 300 x 2293 687900
Dowry Fund 5000 x 32 160000
Wordinn 200 x 1001 200200
Cooler 320 x 1001 320320
Total Cost RS 4836220
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## Qurbani Project Summary
## Financial Summary
- Qurbani Execution: 10-12 Dhu al-Hijjah
- Project name: Qurbani 2021
- Budget: £975
- Approx. number of beneficiaries: 35 families
- Average family members: 05
- Approx. number of individuals benefited: 175
- Implemented by: Muslim Charity Helping the Needy
- Implementing Country: Pakistan.
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Cow Total
Location Goat Rates Rates
Share Amount
District
Jhang, 15 65 975
Pakistan
Total 975
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## Project Description
Muslims celebrate the Eid-ul Adha by sacrificing halal animals including sheep, goats, cows, camels etc. during the Islamic month of Dhul Hijjah, the 12th in the Islamic calendar - in pursuit of the tradition (Sunnah) – of Prophet Ibrahim/Abraham (Alaih-es-Salam) once in every year. Islam emphasises the inclusion of poor and non-affording people in such celebrations. The ultimate objective of Qurbani is to invoke the spirit of self-sacrifice shown by Prophet Ibrahim (AS) and to submit oneself to the will of Allah.
The project was carried out under strict supervision by our representatives to ensure that the entire process was in accordance with the Shari'ah. A just and equitable distribution of Qurbani meat enhanced the trust and respect for AMF and its partner organizations while helping underprivileged households enjoy the happy moments of the auspicious occasion by providing them with enough Qurbani meat.
## Qurbani Execution
The Qurbani/Udhiya took place at the community level and the meat was distributed in consultation with community leaders. The Delivery Team followed the local government guidelines for COVID-19 and we ensured to maintain social distancing wherever possible.
The whole process was monitored by Muslim Charity’s ground team and partners. Before the distribution, the vulnerable people were identified and the animals were procured and kept with the community mobilizers for Udhiya. On the days of Eid, the sacrifice was monitored by the community mobilizers within their assigned areas.
## Project Objective
To celebrate the auspicious day of Eid Ul Adha with our povertystricken brothers and sisters and alleviate their suffering through the distribution of Qurbani meat.
## Beneficiaries
These were the neediest people in the locality, including orphans, widows, the elderly, the disabled and the ultra-poor, whom local representatives selected. Primarily the meat was distributed at the specified points. However, those who could not attend the gathering due to illness, disability or age-related factors; the meat was delivered to them at their doorsteps.
## Outcome
The distribution of meat amongst the vulnerable people in our Muslim communities showed a tremendous effect. They were mostly neglected and rarely became part of the joy and pleasure of Eid Ul Adha. Qurbani also provided economic opportunities for the local community, especially for farmers, livestock cultivators, butchers and skin traders along with small manufacturers of animal skin products.
## Collboration with other charities
**This year AMF has continued working with its existing partners in particular Muslim Charity , Golden Mosque and Rah-e Haq and would like to thank their continued support.**
## **Local initiatives**
**AMF has remained active within 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.**
## Objectives for 2022
Improve AMF’s ability to raise funds within UK and Pakistan. Set up 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.
## **Governing Document**
**Al Mahmood Foundation was set up in January 2003 and is registered as a charity with the Charities Commission of England and Wales. It also has a Pakistani office in Sahiwal registered with Punjab's provincial government.**
## **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 the 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)**
**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 £96692.30 and total charitable expenditure for the year was £121,920.00**
**Reserves**
**The charity currently has reserves. Its operating balance at yearend i.e. 31 December 2021 stood at £96,816.44**
**Trustees’ responsibilities in relation to financial statements The trustees are responsible for preparing the financial statements in accordance with applicable law and accepted accounting practices that pertain to the size of the organisation.**
## **Tahir Mahmood**
## **Chair**
**Registered charity in England and Wales No. 1096835**
**Al Mahmood Foundation Roche House 75-77 Drake Street OL16 1SB**
## **Al-Mahmood Foundation**
## **Statement of financial activities**
## **For the year ended 31 December 2021**
|**Unrestricted**
**funds**
**Notes**
**£**
**Incoming resources**
Incoming resources from generating funds:
Voluntary income
2
96,692
_______
**Total incoming resources**
96,692
_______
**Resources expended**
Costs of generating funds:
Fundraising trading:
cost of goods sold and other costs
3
-
Charitable activities
4
121,920
_______
**Total resources expended**
121,920
_______
Total funds brought forward
122,044
_______
**Total funds carried forward**
96,816
_______|**2021**
**Total**
**£**
96,692
_______
96,692
_______
-
121,920
_______
121,920
_______
122,044
_______
96,816
_______|**2020**
**Total**
**£**
111,659
_______
111,659
_______
102,246
_______
102,246
_______
112,631
_______
122,044
_______|
|---|---|---|
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 32
## **Al-Mahmood Foundation**
## **Balance sheet as at 31 December 2021**
|**Notes**
**Current assets**
Cash at bank and in hand
**Net current assets**
**Net assets**
**Funds**
6
Unrestricted income funds
**Total funds**|**2021**
**£**
**£**
96,816
_______
96,816
96,816
_______
_______
96,816
_______
96,816
_______
_______
96,816
_______|**2020**
**£**
**£**
122,044
_______
122,044
122,044
_______
_______
122,044
_______
122,044
_______
_______
122,044
_______|
|---|---|---|
The financial statements were approved by the trustees on and signed on its behalf by
## **Tahir Mahmood Trustee**
Page 33
## **Al-Mahmood Foundation**
## **Cash flow statement**
## **for the year ended 31 December 2021**
|
**Notes**
Net incoming/(outgoing) resources for the year
**Net cash inflow/(outflow) from operating activities**
**Increase/(Decrease) in cash in the year**
**Reconciliation of net cash flow to movement in net funds**
8
**Increase/(Decrease) in cash in the year**
**Net funds at 1 January 2021**
**Net funds at 31 December 2021**|**2021**
**£**
(25,228)
_______
(25,228)
(25,228)
(25,228)
122,044
______
96,816|**2020**
**£**
9,413
_______
9,413
9,413
9,413
112,631
_______
122,044|
|---|---|---|
Page 34
## **Al-Mahmood Foundation**
**Notes to financial statements for the year ended 31 December 2021**
## **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
96,692
_______
96,692
_________|**2021**
**Total**
96,692
_______
96,692
_______|**2020**
**Total**
**£**
111,659
_______
111,659
_______|
|---|---|---|
Page 35
## **Al-Mahmood Foundation**
## **Notes to financial statements**
## **for the year ended 31 December 2021**
|**3.**|**Fundraising trading**|||||
|---|---|---|---|---|---|
|||||**2021**
|**2020**|
|||||**Total**
|**Total**|
|||||**£**
|**£**|
|Fundraising events||||-|-|
|||||_______|_______|
|||||-
|-|
|
**4.**|**Costs of charitable activities - by fund type**|||||
||||**Unrestricted**|**2021**|**2020**|
||||**Funds**|**Total**|**Total**|
||||**£**|**£**|**£**|
|Charitable activities|||25,228|25,228|(9,413)|
||||_______|_______|_______|
||||25,228|25,228|(9,413)|
||||_______|_______|_______|
|**5.**|**Costs of charitable activities - by activity**|||||
|||**Activities**|**Grant**|||
|||**undertaken**|**funding**|**2021**|**2020**|
|||**directly**|**activities**|**Total**|**Total**|
|||**£**|**£**|**£**|**£**|
|Charitable activities||175|-|25,228|(9,413)|
|||_______|_______|_______|_______|
|||175
_______|-
_______|25,228
_______|(9,413)
_______|
**6. Analysis of net assets between funds**
Fund balances at 31 December 2020 as represented by:
**Total funds £ ______**
|
**7. Unrestricted funds**
**1**
General donations|Page 36
**At**
**At**
**January Outgoing 31 December**
**2021 resources**
**2021**
**£**
**£**
**£**
122,044
(25,228)
96,816
_______
_______
_______|
|---|---|
## **Al-Mahmood Foundation**
**Notes to financial statements for the year ended 31 December 2021**
|**8.**
**Analysis of changes in net funds**
Cash at bank and in hand
**Net funds**|**Opening**
**balance**
**£**
122,044
_______
122,044
_______|**Cash**
**flows**
**£**
(25,228)
_______
(25,228)
_______|**Closing**
**balance**
**£**
96,816
_______
96,816
______|
|---|---|---|---|
|||||
Page 37
## **Al-Mahmood Foundation**
## **The following pages do not form part of the statutory accounts.**
Page 38
## **Al-Mahmood Foundation**
## **Detailed statement of financial activities**
## **For the year ended 31 December 2021**
|
**£**
**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**|**2021**
**£**
96,692
_______
96,692
_______
96,692
**_______**
_______
-
_______
-
**_______**|
**£**
_______
|**2020**
**£**
111,659
_______
111,659
_______
111,659
**_______**
_______
-
_______
-
**_______**|
|---|---|---|---|
Page 39
## **Al-Mahmood Foundation**
## **Detailed statement of financial activities**
## **For the year ended 31 December 2021**
|**2021**
**£**
**Charitable activities**
**Charitable activities**
_Activities undertaken directly_
Bank charges
175
_______
175
_Grant funding activities_
Donations
(96,692)
Printing
245
Qurbani
1,000
Orphanage project
1,000
Educational support
-
Kashmir
-
Homeless Project
-
Mayor's charity
-
Mosque Project
3,000
Zakat Project
86,000
Yemen
-
Hospital project
30,500
_______
**Net incoming/(outgoing) resources for the year**
(25,228)
_______|**2020**
**£**
296
_______
296
(111,659)
-
-
1,000
1,000
13,000
950
-
-
83,000
1,000
2,000
_______
9,413
_______|
|---|---|
Page 40
**Al-Mahmood Foundation**
**Detailed statement of financial activities**
**For the year ended 31 December 2021**
Page 41