CI IAkl'fY REGIS I-RATION NUMBER 1105086 COMPANY RF.(ilSTRATION NUMBER 04759091 SLRVF. AFGHANISTAN FINANCIAL STATEMF.NTS FOR THF. YF.AR LNI)ED 31 DECF.MBF,R 2023 Hackeryoung
SERVE AFGHANISTAN LEGALAND ADMINISTRATIVE INFORMATION Trustees Mr P J Fitzgyerald Mr M l.arson Mr P J Vdnder M¢ulcn M5 J M Collins Dr. S VarugTh¢sc Mr M V R Il'ade Ms J 14 P0't[l l-homas (Appointed 26 Octob¢r 20?31 Secretary Mr M Ldrsun Executive Director Mr K Dhanabalan Charity number 1105086 Company Nber 04759091 Principal address POBox401 Kane Char Kabul Afghanisian KeRistered office IJHY Hackcr Young 6 Broadfield Court BroadtiLld Way Sheffield south Yorkshire S8 OXF Auditor5 UHY HdLkcr Yuung 6 Broadfield Court BroddfiLld Way SheffiLld S8 OXF
iERVE AFGHANISTAN LEGAL AND ADMINISTRATIVE INFORMATION (CONTINUED) B4nk¢r5 Queens Road AbeTdLLn AH1fi4ZT Azi71 Bank Z.anbdq S4uare Kabul Cliv Afgl)anista Ghaianfar Bank Wazir Ak.bar Khan Rudd Shcrpur l Oth DislTILI. 24011QO Kabul
SF.RVE AFGHANISTAN CONTENTS Pxge Tru51ees' TLPOrt Stateni<iii of iTUS(ees' rcsponsibililL¢S Indepei)d¥n( audiloT'S rcporl 15- 16 BalanLe sheet StateinLnt of cash flows Note5 10 Ili¢ financial ¥taiem¥nis
SERVF. AFGHANISTAN TRUSTEES, RF.PORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR EIYDED 31 DECEMBER 2023 The trUSeS present their annual report and financial stateinents lor tlic year ended J l December 2023. The financial ststernents have been preparcd in accordaiiLe with the accouniing pnlici¢s set out in noie l (o the fillancial s(aiem¢nts and coinply H'iih the charltclble companN 5 M¢inor(indum and Articles of A550ciation, the Conipanies Act J006 dnd 'Accouniing and Repvrting b) Charities.. Siaiement Df Recommend¢d Practice applicahle to chariiiLS preparinb their dLCOUllts in aLLurdance i¥iih ihc Financial Reportingi Standard applicabl¢ the UK and Republic ol. Ireland IfRS I O?) leftectiN'e l Jdnuar> 20191" Legal and Charitable St#tus Serve Alghanistrdn I'th¢ charity") 15 a company limi(ed by guarantee (No. 4759091 l and a registered Eiiglish charily (No. 11050861. uTovern¥d b)" its Memorandum and ArliLles of Associaiion. Obj¢ctiTrVi and actii'itie. The charildble compdny's objecis ar¢- a) To reli¢ve po%'ert>. sufferinbw and distrc55 among the sick, the ag¢d, the homeless. th¢ needy and displaced persons in anN' part ofihe world. b) To promote and provide for the advJnLement uf education and irainillg. The iN8tces have referred to Ilie Cliaril)." C()mmission s bTLHeral guidanLe on public benefil 11,lien reviewimg our aims and abjectiNc% and plannii)Ly our fuiurc 2clivi(ics. In paniculaT, the irustetS Lonsider I)01 planned aciivitics will coniTibute to the aiins aiid objLctives of Ihc Charitable conipan!.. Serve Alghanistan w'orks wilh paor ai)d niarginalised people in Afghanistan irrespeLiiV¢ of their ethnic back&iround. religion. g¢nder or soLial standin¥. Th¢ charitable CLimpaii)' is dep¢ndani on the StrlCe5 01. its expairiate staff io carry. oul lis objcctive5. Most uf the expairiates bTIVL their time M"iihoui charu?e. li is not possible to quaiitifj ihe value of ihis benefii 10 the hdriiable compan). Out of pocket cxpenses are reimbursed io the staff and are shown undLr travelliiig expenses in tlit linancial StaMentS. Aehievements performantt l)uring Ilic year. thc chariiabl¢ conipan!. carried oui variou% act¢ilieS in Afglianistan. in pursuit of the ain15 stated above. The charitable conipai)y's activiiies have been categii)rised aLLordin8 io fiv¢ t)'pes'. HUMANITARIAN RESPONSF, PROC*RAMME HRP Ilnder these pr()jeLI d¢tivities we 5ubmittcd a propu5al for Income Generation Programmes and Healih Progritinmc.%. ThiSL prog7rainme5 wLre implemcnied thri)Ii¥h 7 projeLts acro55 ihree re¥ions, Ccniral Re&TTron IKabull, Eagiern Re&Tion (Lauhmdn and Nangaharl and Kandahar ReLTlOn. Acros5 thL three regioiis, a total of 2,101 peopl¢ weTL assisted io start income generalion programmes IIGP} bULh d5 Larpeniri., masonry. wclding, dnimal husbandry, poultry. mini car mechanic workshop, elecirical Is'orkshop, Idilorinb. painting. se"1g. quilt makiiiL. car wash. Iruit sellsng, running a peiiy shop. Lobblei.. knittingy. 'attr liaiid pump repairing and stonei¥ork.
SERVE AFC.HANISTAN
TRUSTF,F.S' REPORT (COIYTINUF.D){INCLUDINC: DIRECTORS, RF.PORT)
FOR THE YEAR ENDED 31 DF.C.EMBER 2023
l. Achi¢e£I of Central Region Humxnilarian Respnn¥e
6) I peoplL werL %llPlllIrtLd lor iliLUlli¢ gyenirati()n prouTrammcs {358 men. 57 disabled In¢n, 155
wom
SERVE AFGHANISTAN TRUSTEF.S' REPORT (CONTINUED)(INCLUDING DIRECTORS, REP()RT) FOR THE YF.AR ENDED 31 DECEMBER 2023 HEALTH PROGRAMMF, Health projecls hav¢ been irnplcmen(ed in .1 locations in ?02J, Ali5hang in Laghnian Province. Panjwayce in Kandahar Province and Kakor in Kabul Provinc¢. SF,HAT - ljrtder ihe SEHAI. project, the implemeniation was done in Alishaiig and Kandahar. These projeLts were funded by GC Relief. Alishan Pro cc( - A health clinic was Sel up. I doctor. I mal¢ nurb¢ /0 I fcinalc nur5c, I Pharmacist cum IobJlSliC oificer. I midivife. I vaccinaior, I lab teLhnician and other suppon sthll- were r¢cruited. Purchascd lab and gintral equipment, surgical i(em5. tnedicine5. iron folic acid etc. F urnitUTL Such as dLlii'ery b¢d. iiewbom bed, Inerttr & bdffery,, water lilter, refrigcraior. sale for peiiy cLsh cl¢. i¥cre purchased. Vaccines there procur¢d and adminisicred. J.199 children weie iiMmulli£ed for polio according lo the govemmeni rule%. 19,56) peoplL rtLeii'¢d Ireaiment Irom the hcalth clinic. 1.324 won)eii arc living a hc4Llihy life wiihout an}. tnaiernal issues and ?,436 of thc largeiLd Lhildreii IIVL a liealthy lilc duc to the acccs% io iTeainient and healih awareness progranime in Il)e coiiimunit),. J34 children received IMNCI Ilntegraicd Mdiiauyein¢ni of Nconaial and Childhood Illne55} services. 571 pregnai)t and laclaiing moihers liai'e norindl Bod} Ma5.5 Index IBMII. Pan a"a 'ce Pro cct- A health clinic was s¢t up. I doLior, I male nurse. I feinale nurse. I PhaaC1St iutn logistic officer. I Inidwifc, I vaccinalor, I lab technician and oilicr support staff wer¢ recruit¢d. Purclia5L of lab and ¥eneral equipment. surgical ii¢m5, medi¢ines. iri)n folic acid etc. Furniiure suili a5 delivery bed. newbnni bed, in*en¢r & batt¢rJ', water filler. retrigcraiof. safe for pett%' cash etc werc purcha%ed. 4.100 people bTor treatment from h¢alih linic. l 120 womeii are livin¥ a healih life wiihoui any materiial i55u¢s aiid 1.4)4 under 5 childreii li¢ a healihy life due to the acce55 to ireaiment and healih awdr¢ne55 programme in the community. In Panjwavee. 305 received IMNCI and 204 pregTnant wotnen havc nomial BMI. 2. Kakor MCH ro eci This projcci is supponed b)" Trust Bridge. A health clinic ivas s¢1 up by the project. A doctor and hLalth prDfe5.sional ere reLriiited to run thi clinic. 7 dcliveries ere conducted bj the Kakor clinic niidwite. 1.004 ivomen had four or more liealth chL'ck'_ups durin thcir prcLinancy period. About 387 motlicr% received a posl-parium visit from an appropriately Iraincd healih woi'ker. 571 babies received appropriate ne'bOrn Lar¢. About l ?,971 pcople have better healtli througih ihe trÈ3lftltiit ai Kak'or health clijic. 987 oMen weTe trained ahoui %afe delivtries and danger signs during delivery among women ab7ed 18 10 50 years. 314 pregnant M'omen r¢ceived at least Im'o Tl- %'accinaiion5. 621 preginanl 'onlen con5umcd iron 5upplcinent5.1.33i mo(hers..'familw can naiiie ai leasi three essLntial ne'lxjrn care practices. 801 Children agied O t )'ears ivcre fullN" iinniunized. 1.479 cliildren O-f Inonihs were ¢xilusiiely brcdStfed. i8i children given appropriciie con)plementsry feeding after 6 monihs. ).611 lactalin moilicr% were treated.
SERVE AFGHANISTAN TRUSTEES, REPORT (C()NTII%UED)(INCLUDING DIRECTORS, RF.PORT) FOR THE YEAR ENDF.D 31 DECEMBER 2023 MAIIYSTREANIING PEOPLE WITH DISABILITIES Tliis prujecl <21lllS 10 LMpOtI. aiid equip iiisliiiiiions and cominunilies towards the iniegratiun of people with disabilit)." Imainl>' those Wilh visual and hLaring impairments) into Inainstream lite. S¢e works with visuallv impairLd IVI. hcaring impaired IHII and low vision ILV) children. The particular focus has bcconic inclu4ive ¢ducatiun. For sustainabilil>'. SerNe Afbilianistan works wilh Model SLhools heTe th¢ school and communit> lake r¢5ponsibilil>' for ih¢ inclusion of disabled childrcn in the educaiion 5ysi¢m and Serve pliases oui after J years. In ?023. 881 childreii with diSdbilitlLS such wcre supportcd io coiiiinue Iheir ¢duLaiion in early intervention prografflmc. preschool Proglraiiiille. Inclusi( Educdiion Progyrammc in goN¢rnmcnt school and University. Three Pn)ject5 wer¢ impl¢ineni¢d in Eastem Region. Central Region and Kandahar Re¥ion. l. Ser*e's Ea$tern Region Di$8bility Project {ERDP) The pi"oject locuses mainl>, on ihe h¢aring and visually impaired Lhildren1111 and Vl) and seeks to influ¢nce the wid¢r Lommunii} in NanbTarhar and l.aghman ProvinLes regarding attiiudes to disabled people. 'Ihe projLCi works io improve ihe 4ualitv of life for peopl¢ iviih disabilities bv promotingj r¢habilitation, equal oppurtunilies, intebTraiioH and protection ol. the rights of person5 with disability. leading to Ihcir lull participa(ion in educatiunal, economic, social. polit)Lal and cuIIu¥(il a¢iivi(ies in their eoinmunities. This projeci 1% siippiirted by KNI l and Tearfund UK. Achievemenls in 21J23 included.. A toial of JOI CM,Ds atteiided home-based cl84ses. r¢-5chool progrnmrne and in¢lusiv¢ educaiion classc% this year. 44 HI students120 feinale and 24 Inalel are in scgTegated classes. l-h¢ 111 51udcll(s '¢re taubjht in separate classe5 in School. 94 HI 161 male and Ji female) attended preparation ¢lasses for entrN io inclusive classes. 18 HI (13 male. 5 femalLI stlLdenL% w¢re in inclu5ii'¢ classes in the CJovcrnment schuols. 30 VI121 male. and 9 female) siudcn(s at(end¢d schoo15 in in¢lusivc classes. 40 VI 129 male and 18 female} studenib attei)ded PSP. ?5 { I I male and 14 female) attended home based ¢ducation programmcs. 50 physically impaired (Pl) (J5 malc and 15 fLmale) student% attended inclusiv¢ education programille5 in yovernmeni schools. 16 incentive lea¢hers were hired for supp(irting kind¢rgardcn and grddes l and 2. 3 interpr¢teTS wcre hired for 4 11)LlusiN'e classes in the govemmciit 5Lhools Ihis )."ear duc io ban or sanLiion of Ihc uyirls io siudN' abov¢ gradL six. I"his )ear ihe projLct disiribuied class materials and stationery io 156 HI and 95 Vl students. Braille paWrS, materialfi for Vl. M,liiteboard, trunk, farsh, il'ater coolers. note books. pen, p¢ncil. colour pencil, niarker, craser. 51aie, sty'lus. st>lus fTan)e. braille board, braille sixer werc prLhaSCd (ur 141 and Vl s(udcnts and M'er¢ distributed (o ihem. 60 bJovernn)eni t¢achLrs ivere trained as planned. However. tlie PF.D of LagThiiian did noi Ict US impleniLiiI our training for 20 governmcnl ieacher5 in Masiora high School beLause the proiocol was iioi sigyned b) the goi'emmenl. 4 IF.AC membcr5 were iTaiiied. 100 150 Inale and 50 lemalel hearing studenis received one day training in 2 gov¢rnment scliools. 'fhey learned Afghan Sibin Lan¥7uagie IAI-'SI.) so thai they can communicate '1th HI stud¢nts.
SERVE AFGHANISTAN TRUSTF.ES' REPORT {CONTINUE.D)(INCLUDING DIRECTORS, RF.PORT) FOR THE YEAR F.NDED 31 DF,CF.MBF.R 2023 2. Certiral Rtgion l)isabilltv Project ICRDP) Tl)L pr()jeLI dini 10 1ren&T[heI7 diid ¢nipower pc()ple willi diSdbilili¢s toward4 full purticipaiioll in every dspect lif lifL ulilisiiibj reliabilitatii)n, awar¢ness. advi)cac>', education, as w¢ll & SDLial support. l-hib pfojLCt is suppurt b> KNI l. T¢arlund UK and f()r Braille n)aieTials by l.inda N()rbtrrove Trusi. Achitlements In 2023 1ClUded. 4)Il C-wD% WLf¥ supp()1lLd ivith educaiional maieridls so Ihal Lhe> cali colltinuL their eduLaiion Iviihoul piiiiin prc%%urL on tli¢ir pov¥n>'_sITickLn pareiits. Yuung Vl children w¢rL' also providLd prL%ihool PTovi%iun io prLparL Ihem far hibher Ldiication in MOF. fiLhools. Toial ol- CWDs SUPPOrtLd arL I I I Vl 17? mal¢. 41 female), 85 1.V150 male, 35 lemal¢l, 13f 111175 male. 60 ltriiialel, ?11 1>1118 m(ile. l O liiiial¢l, iiilLIIcLtuall)' impair¢d 115 Inale, 5 linialcl. 23 mule uiiiverbiiy siudLlIt% 11 nd hom¢ visii support l()r l() IcmdlL univ¢rsity sludenis ivho cai)nol attend university anyin()re. Braille books wLre prinied as planned and di5tribuied tu the siiidcn(4. 1-hi proj¢¢i was #ble io work wi(h 18.500 s¢liool students by conduLtingT awaren¢s prob)raiiirnes in the morning? assLiiibly on i.%sucs of di.%abiliiy. how to ¢ommunicaie wilh tl)Lni aiid lii)M' li) crcalc d LoiiduLl¥ Lni'ir()nni¢iil. 68 MiTiislry nf l-'dLILaiion sLlii)ol.% dre dd()piing inclusive education sysl¢ins aiid functioning ellLLtively duL IIIL projL¢I suppuri iivii. tlie Jiars, Tlie pri)jLLi iiiaslLr IrainLr could train 77 iiidlL l¢achcrs from i bTovernment SLhools. 35 ddvoLaLy IIILLiingrs c()nduLILd bj. projLL( 51all' with tlie difTLrL'n¢ Ministry of EduLatiort sectors. 3. K#ndahxr Dlsmbillty Projcct IKI)PI 'h¥ proj¢¢t aims 1() pr¢)vide iliLIusivL Lduihlii)ii nf visuall>' aiid heariiig-irnpaircd ¢hildTcn iii i()veriiiiieiii schools. This pruj¢LI is %uppiTrried Q'Ldii r fund. AchiL'vemenl% in 2(123 includtd: 74 HI dn(l ?h Vl C'i%.l)% jirc in prLschi)ul program. 9i 111 and 7 Vl cD5 are irt inLlusive LduLation ¢la5SLS lrt bTUV¢Tnnicnt %Lhovls. Braille bvoks pr()vidLd to Vl %tii(Icnl% and oiher ¢duLdlioiial materials inLludiiib de5k.%. talkin8 atchc%. and Mp3% #CLOTdinbJ ro IhLif IiLeds. ProvidLd braille A4 P¢ipeT5 ai dinirent times during thc year. l>urLhased %tationary includingi %ch(iol bags, schoolbooks. nolLbooks, and oth¢r educaiion niateri£il.% wliiLh wcre PT()i idld to 117 HI alld 33 Vl 51ud¢i)Is ai dinir¢nt iim¢s according to 2 LV aiid 2 Vl were r¢ferred (o ihc e>'e liospiial for (reatmLnt.
SERVE AFGHANISTAN TRUSTEES, REP()RT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR TIIF. YEAR F.NI)F.D 31 DECEMBF.R 2023 EMF.RGF.NCY RF.I,IF.F PR()l¥RAMMF.. DIiTin¥ ?11?3. tlie Lharil) undLn()()k L TTIL T¥Lnc>' reliet progromiii¢s in differei)I location of (he couniy in respons¢ 10 ilie ellecis ot. thc conllict aiid crisis situJli()n in Al¥lianisian. A iotal of iliree relief npcratians were LarriLd ()ui %ltI] a ioial of ?.60.$ lainiliL% rLaLhid ihough thc r¢li¢t-opLration. Under th¢ sUPPOrt of tic Relief. emergency relief was coiiducted lor 2.000 families in ihe folloiving pla¢es- Nanbiarhar I'rovinLe. Paili¢¢r di51fiLt on ?7.03.•0•3 for *OO fainili¢s. Kaiidc1hic r l)I'nvillcL. Panjii'8}'¢L disirici on ? l.O.).?O?.j l()r Son fdinili¢%. l.aglimilll ProvinLC, Alinbyal I. di%lri¢l on ??.05 ?023 for.SUO fc11niliLS. Parwan Province, Lharikai. L ity on l 9.04.?3 for 500 faii?ilics. Th¢ r¢li¢l-paLku¥TL lor LdLh household con515t¢d vr.. l.-i)od packabTe- ?4.5kgi of ri¢¢. Sokbi ol. wl)eat. 5 litre5 of cookiii&i oil, 7kbi of red beans diid WASII kil. 4 PiLLL% ()f h¢ind wJ5hiiibT soap. 5 pieLe% ol. laundry 50ap. 2 tu5 of ioothpa51e. 11 Inailihrushc% aiid K %liablL face ma.%k.s. WiiilLfiy¥d iieiii-'I w'n h11nkel 3. Kand#h#r RL.lief - I IiidLI- (IIL %iipixiI'I (If FIF, 14n i)i)(Ir 4Liid i'uliiLrahli lil1iiili¥% ¢r¢ pi.11IdCd eliruary ?02). ThL I'LIILI. paLka&L t(Trr LaLh IiousLhold Li>ii%islLd LTrl': Fn(Jd paLkabie- 25k&y of ric¢. 511kb7 (Il- whLdl, 5 liires ol. L()()kin¥r {)il. 7k¥i Éil. red l)eaiis aiid YbJiLnL k'ii- 4 PILCLS of hand wa.s1)ink soap. PI¢¢LS ol- luundry yoap. ? lub¥s or li)i)Ihpd%l4. 11 ((iiithl)riishLs £ind X Wii%li¢ihlL fllLL ma%k%. Wi1llLri/Ld iiLm--l IlI hl&liikLLs to caLh Idinily, 4. Herui Eirth4u#kL Hili¢.f - W'ith IliL %UPP(lrt Ir()ni l Larluiid Au%lralia. SRC,. KNI l lind L'cddr fund. familiv¥. The reliel. packagie ¢viityislLd ()l- S167 IAtr'N 12..SVIII p¢r li()LL%Lhiild.
SERVE AFGHANISTAN
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRF.CTORS' RF.I'ORT)
FOR THE YEAR ENDF.D 31 DECEMBER 202.1
FiRanci#l rvview
The financial staiLm¢tits f()r tlie year are s¢r out in Pdb¥S 16 10 4? 'fhe Stlitemeni of Financial ALtiVilj¢5 on
paLie.% 16 and 17 reflecis n¢t OUl&ioinbJ r¢suurLes ol's?"
-Ji.385 12U22.' nei inLomingi re50urccs $47.0841.
The liSlee5 revieiv ihe charitable company's reserve.% policy annually and reIllIarIY 855ess the dd¢quaey of
ieserves a&)ainst ihis i)oli¢y.
Tlie charilablL conipaii>' s policy aii?Is t(> aclii¢ve 3 balJnLc beiween irs operdiing? working capital und d
levLI ol. reseri'es lu 4blL tn willi un¢xpLLted Lvenls. Sucli eveiit% Inas inLludL irisis responsL.
¢i'acuation dnd repairiatinn of expalri
SERVE AFC:HANISTAN
TRUSTEES, RF.P()RT (CONTINUF,D){INCLUDING DIRECTORS, RF.PORT)
FOR THE YEAR F.NI)ED 31 DECEMBF.R 2023
Fin4n¢lal risk
'l-lic eliaTltabl¢ company docs not use complex Iindncial ins¢tiJmenis: it nianages lis aLliviti' that amounts owed [() Ilic Ll)ari11L blc Lginpany will not he
repdid. TIIL LliariiahlL LOIIIPdn)' does ni)i uiidenak'e credit Jilivitics il 14 only LXPQSLd to LrLdiL ri%k a.q it
arisLS Iriiiii nornial bu%ine¥s. Credit risk. 14 IiiaiittbiLd (hr()UbTli ili¢ Libe ol'approvLd bunk.4 and invesiiiieni
coiiipanie% and ihc proiiipt L()Ile¢Lion of ain()uni4 due.
Future PIAIIS
111 20?? Serve prL'parcd a EINtebTiC p14711 for the pcriod 20?4 - ?026. Siigg¢sliOllS to s(rcnbiihLn the pmjc¢ts
whiLh are impl¥tnentLd and n¢w le0vrphiLdl drLai and scciors wire id¢ii(ifiLd. 'l-hi arLas of fuiidiiigi diid
pirs()nii¥l recruiiinLnl M'cr¢ als() disLUS%Ld (IS dl) agyciidd givLn IIiL LurrLiii situdlioli iii Alghiinistan.'l-h¥ oli-
going climate ol- inseiuri(y dnd UnpdiCtablI1iY hd& ol'course. iili¥ay% Iii be iak¥n intl) acL()unt.
¢itru£ture. %overnynee *nd m#nagement
Serve Al¥tlianistan 1% p Loinpany. limiied by guarant¢c and a cliarity r¢Bist¢red in F.DbJland and Wdle5. Tlie
Lliariiable ioillpan> ()PLratc% from IdiiiiLiiii. Kahul. Alglianistan.
Tli¢ Irusl¢es, 'hO dri also thc direclurs fi)r IhL piirpo%c of company lam. and who served during the year
and up io lh¢ dati of signature of ihe finaniidl slJteiMLntS M'L Te..
Mr P J l.'itZbTcrald
Mr M l.arson
Mr P J VandLr Meulen
Ms J M Collins
Dr. S Variibh¢5e
MTMVR WadL
M5 J H Powcll-I"hoiiia5
(Appointed 26 Ociober 20?3)
Nominations for appnintnient of In].leeS cuin¥ froni M'itliin tl)e Ii'u51ee board. Appointmellt8 are approved
bj. a Iiiaj(Irit)' of th¢ oth¢r trust<¢5. Usuall), (liosi apkX)ilited will l)avc conneLiiiins 10 the organisation and
havc liad Lxposurt io tlie cliarity's Mork in Afgyhanistan.
Tlierc 15 an informal induction and training process for trubiees.
SERVE AFGHANISTAN TRUSTF.ES' RF.PORT {CONTINUED){INC.LUDINC: DIRECTORS, REPORT) FOR THE YEAR F.NI)ED 31 DECEMBTr.R 2023 Tlie trust¢es Ili4ied abavel are r¢5ponsible for tlie ovcrall direction of the Lliarity. Responsibilily for the day to daj. managTemLni ol'ilie Cliarit>'s central adlliinistrdlion i% delegiated tl) tlie LxLcutivL T)irecior wlio i supported b) Im'o Directors and FindnL¢ Manii¥Lr. t)urinbi the yeaT, the senior niemkrs of stalT were (he Executive t)irLCtor and ihe S¢nior Mandbi¥nienL'f¢aiii'. Kenncdy Dhanabaldii.. E.xeLuiivc l)irector Mnhammad Sdber Alitni.. r)irectDr Il)rojceis} Ghulaiii MujlJb& Khan,. l)ireiior IOper81ionsl Bakht M()h1< Tnmad Momand,. Mandgier (Finaiirel M(tsE)od Mah7.()()n.' Manager (Pri)j¢LL51 Ahdiil Hdsib Abid.. Mull(Lger Il IRI R¢inuneration ol. k¢y managy¢meni pcrsoThnel is disLuss¥d at board meLlings. Considerdiioii is mad¢ ol-lhe pay required for ¢xpatrial¥ staff io work in Af&¥hani51¥n. Disclo%ure of Infurmation io *udi¢ur LaLli i)I' Ilic tru51ec% has confirine(I Ihai thLrL 1.% ti() inforination lit. .hICh ili¥y arL a'arL whiLIi i5 relevani io IIIL iiudii. hur ot. M'hich Ihl duditi)r i% Ulldl%'dfL. fiiL}' liavL furtli¢r Lnnlirn)Ld Ihat thL)' liav¢ ¢aken apprupi'idiL %lLP% t() idLI)Iil>' %ucli rLILvaiil inloriiiation atid 10 L¥lJhli%l) Iliat ilie auditor 15 awaTL ul. such The (NstL¢S' rcporl was approved by tl)e Board of Trustees. Mr M Lgrson l)dted.' io Juni ?024
SERVE AFC.HANISiTAN STATEMENT OF TRUSTF,F.S' RF.5PONSIBILITIF.S FOR THE YEAR ENDED 31 DF.CEMBF.R 2023 Tl)¢ truslLLS, who are also the LlireLtor5 01. Scrvc Afbhanistan for the PUTpo%e of company law. aT¢ resw)nsible for preparing ihc Trustccg, Report and Ili¢ aLCOUlI(s in aLcordance '7(h applicablc law and Uniied Kinbdoin I Standards IlJniied Kingdom GLI)erally Accepted Ac¢ounlinb) Pr8¢iicel. Accounting. Conipany Law requir¢s the iruslces tn prepare accounts lor each finanLial Jear whiLh giive a trutr and lair i'j¥TrW of thL siaie of affairs of Ili¢ LllaritL]1e Conipaiiy aiid ul- the incoming Ic.%ourccs and 2ppli¢atiiii) of resources, includiiib the income and eX1)diture, of ihc ¢haritable Loinpaiiy lor thdl }'ear. In prepariiib Ihese accuunis. Ihe irusi¢¢S are required t().. sclect sui(abl¢ accouniing polici¢s and (hen apply ihcm ¢unsistenily; obsLrve ihe methods dnd prinLiple5 in the C.hariiies SORP; ITiake judgcmenis dnd es¢imaies that are reasonabl¢ and Prudent: and prepare ilic accounis an ilie ¥i()iiigt concirn basis unless it is inappropriaie to prc%un)e ilia( tli¢ charitable ¢ompany will coniinue in op¢rdLiLTrn. Tli¢ irustLLS arL rL%N)nsihle for kLLpin¥T udequdlL dLiI)Iin(inbl f¥L()rd5 Iliat Ji4LIo4L willi reasonable a¢LuracJ al willi i1iL (.'()iiipJiiie% ALI !111}(). I'1)¥y arc als(I r¥4p()nsiblL li)r 4alLbyuardillb IIIL a4gels (Il. IliL chciriiahle company aiid hence for ¢akinbi reasoiidbl¥ 51eps for the preveniion und d¢(eciion ol. fruud and ()tli¢r irrL¥uldriii¢s.
Hackeryoung
Chirteyott Ar¢ountafiLS
6 Broadfi¢ld Court
Broadfield Way
ShLtTri¢ld
S8 OXF
INI)F,PENt)ENT AUDITOR'S RF.PORT TO THE MEMBF.RS OF SERVF.
AFC:HANISTAN
Opinion
c have auiiiied Ili¢ fiiiai)Lial siat¢meiil% ()f Serve Afgh8nistan Ithe 'LhariTabl¢ compai)y') for the year ¢nded
i l December 2013 h1h Luinpris¢ thL Stai¢mLni of financial aciivi(ies. IhL b3lanLL shc¢l. Ihe slat¢ment of
cash Ilows and noies to thc linunLial statLinenis. includinb7 siginilicani a¥¢oiLniing policies. ThL financial
rLrM)rting 1T(LmcinI'k (hai has beLn applivd ii) their prLp1craiinn is appli¢ablL lam
ivc a truc and lair vi¢w ol. lh¢ stale ol. ¢hL chariiable cvmpany's affairs at i I t)ec¢mb¢r ?O?_I dnd of its inLoiiiiii¥ res()urces and appliLaiiuii ol. resouiLVS, iiiiludinx its ii)comL und Lxpeiiditure. lor the yeaT Ih¢n LndLd., l)aVL h¢¢n properly prepar¢d in acLordonL¢ with Ilni¢eJ Kiiibdoiii (i¢iierally Accepted A¢¢ouniing IlraLtice', and ha¥ bLeii prvpared in &LLordanc¢ wilh ihe rL'4uir¢nienis of ihe Cuinpanics Aci 2006. Ba.%is for Opinion WL LonduLILd ()ur audit in acc()rdancL with Inierndll()nal 5iaiidard.s on Audiiing IUKI IISA5 IIIKII and appliLdlJle law. our I'¥spoi)sibili1i1 uiidLr iho%L .%tdiiddrd% are furtlier dL%Lrihed in Il1¢.4111liiiJr'.% rL'.Ip¢Jn,iihililiL'. l¢)i' IhL uudil ijl Ihi, liiiuiiLi<il.IlulL?Illikll.I SLLlilllI ()fi)ur repuri. W'e ar¢ iiidepLiid¢i)i ol-lhc charitahlc c()Iiipaii}' iii accorddnce willi Ilii LIIIiLdl rLquireniciii.% thtlt LirL rn.ILVLtIII 10 L)Ill' dudii lil. (he findllLial SlcilLm¢nt.% in ilii IIK. inLludillb Ihe F Eic s Eilii¢al %i<11lddTd. cind .¢ havL fuifillLd ()ur ()thLr ethiLal rLSPI)n%ibililiL5 in a¥cordiinLL willi thLsc r¥quireiMciil.4. We beli¢ve ilidl the audit cvidence huve obtaii)ed is bullicienl and appropriat¢ to PTovidL a bosis for our ()piiiion. Conclusinn5 relatln% tn golng Concern In 8uditiiig ilie fiiidii¢ial 51aiein¥Ii(5. have Loncluded ihat th¢ irustees. use of lh¢ 8oingy coiicern basis of accoiintinkT in ihe prLPdraiion ()I' Ihe linJncial 5lai¢iMenis is appropriate. Based oli the work ivc have pcrformed, we have nat ideniili¢d any material tincertainiies rela¢in& 10 events or LLTriiditions Ihat, individually or collcctivelN', Indy Lasl sigiiiificanl dt>ubt on ihc clidriiable ¢()mp<inJ' s abilily Iu ci)niiiiue a b7oing concern for a period ol. ai leabl twelve months Irom when ihe fin#nLial statements ar¢ iithori.%ed for issue. OUT rcsponsibilitleS diid the re5wiisibililies of the irustees with resp¢ct to g?oing conLem arc describcd in ihe I'clevanl.%eLliOllS ul. Lliis report.
Hackeryoung Chartor 14CContd#I$ INDF.PENDF,NT AiIDITOR'S REPORT TO THE MEMBERS OF SERVE AFGHANISTAN CONTINUED Oiher information The oiher infonatIon comprises the infom)8tion illcluded in the annual report oihcr than ihe financial stsicments and our auditar's r¢port ihereon. 'fhe iru5tees are responsible for Ihe oiher informaiion contained within the annual rcpoTI. Our opinion on the finanLial 5taieincn(s dots not cover the other infornia(ion and, except i() tli¢ exicnt oihen¥ise expliciily siat¢d in our r¢por1. w¢ do nui express any forni of a55urancc conclusion ih¢reon. Our r¢sponsibilily is tu read the other iiitomiation and, in doin¥J so, consider ii'h¢ther ih¢ othcr information 15 mat¢riallv iiiconsisteni with ihe finamcial siatemLn15 or our knois'ledge obtained in thc course of the audit, or othL"rwise appeais 10 be materiallv mi5s1ated. If the ideniify such maierial inconsisiencies or apparent material misStstem¢llts. wc are Tcquired to det¢rmine Thheih¢r (his kiives I'ise (o a maierial misstatemeni in the finanLial statemen15 thcmselves. If. bdged on (he wijrk we have perfomied. we conclude thal there is a maierial miSsleMent of this Oth¢r information, w'e are required to report thai fact. We have noihing to report in thi5 regard. Opinions on other matters prtscribed by the Comp9nies Act 2000 In our opinion. based on ihe work undertaken in the course of our audi(.. the infomiatloll g51ell in ihe trusice5' repart for (he finanLial )'ear for which ihe finanLial 5taiements are prepared. which includes the directors, report prepared far the purposes of company law. 15 consisienl ith (he financtal s(aicinenis; aiid the direaors. report included within ihe ttee5. r¢port has been prepar¢d in accordance 1th applicable Icgal re4uir¢ments. Matiers on which we are required to report by exception In the lig?ht ul. Ilie knowlcdge and undersianding ol" thL Lhari(abl¢ company and its environmeni obtained in the oursc uf ihe audit, we have nllf identified maierial misstat¢ments in (he direciors. r¢port included within ihe trusi¢es' report. We have nothing to report in respect of ihe followinbi matters in relation to which ihe Companies Aci 2006 requires US to report to you if, ()ur opinion.. adequdi¢ accounting recards have not been kept. or returns adequate for our audit have not been receivcd from branche5 noi visiied b}. us: or the financi81 ststetnents are noi in a¥7rc¢meni 1th rhe aLcountiii¥ records and returns: or certain disclosures uf tii]51ees' rcn)uncration specified b>. law are no( niade; or '¢ liavL noi recLi%'ed all the infortnatloll Kind explanations we require lor our audst. (he trUs¢S wer¢ noi entitled 10 prepare lh¢ financial siatements in accordance with the coinpanic5 rcgime and take ddN'antagTe of thL small compani¢s' exemptions in preparing the Irustees, rLport dnd from the requireincn( io prepare a straiegic rcrM)tl.
Hackeryoung INDF.PF.NDF.NT AUI)ITOR'S RF.P()RT TO THE MEMBF.RS OF SERVE AFGHANl4iTAN CONTINUF.I) Respnnsibilities of Irustee5 As explain¢d Inore fully iii the s(alein¥iii of irusic¢5' respvi)%ibilill¢S. thc trusices. who are also ihe dir¢cioTS of (he LliariiablL ¢ompan> fnr the purpose i)f Lompdn> law. dre respunsible f()r ilic preparaiion of ihL financial sialeinLnts and for bcin¥ saiisfied tlidt ihLy gyive a Iruu dnd I'dir view. aiid IOT siILh iniernal conirol the tru%(ee% det¢rinin¢ i% n¥Lessary t() endble lh¢ prupuraiinn ol. linanciul stalLmLllrs ihai ar¢ frLC li-tsin maleriul mi%siai¢mcn¢. wIIL(hei. duL t() fraud (kr Lrror. In prepariiib ihi. fiiiariial s¢alLiii¢nlS, the trusiec% ore rcsP0115ible lor assLssillg ihe Lhariiabl¢ LOIIIP1c lly's ability lu conliiiuc as u goin&y conLLrii, disclosing. a5 dppliiable, miltlLrs relai¥d 10 kjoingi ¢uiic¢rii aiid using ihL bll)IllbT LOtILLrn basi4 of accouiitinb> unless ihe irusiLL% eiil)¢r iniLiid ts) li4uidaie lh¢ Lhai'iidble ¢oinpany ()r 10 OPLraliuns, or have no realistlL ali¢rnaiive but io do so. Audilor's r¢spon$ibililies fnr ihe 4udit uf the finxnciml st#lement Our ubjL¢tINL% ar¥ to iihiaiii rLi1SL¥iiyblL J%suranLL Jbuui 1% liLthLI' IhL finanLidl siatcinenls as a whole dre tree Ir£iiii iiiJlLrial mis%iaiLm¢iii, hli1)Lr dui io fraiid or eTror, ai)d tu issue an audit()r's r¢pi)n Il)ai inLliid¥% OUT ()piiiion. RLa%Trnahle a8siirancL 1% Lt higli IlLI ol. &%%urJnc¢ but IS 1101 41 giiiaranlLL ihdl dii audii coiiduciLd in aLLurdaiiLe M'iih ISAS IUKI will alwLt¥'5 dLILLI a IniilLriJl mi.%siaieiiiLnt whLlI li exi%14. Mi54ldt¢lllLIIIS Lan arise froin fraud i)r ¢rror and are con%idLr¥d Ilidiei'iBI it-. indii'idudll J or in ili¥ alf¥bY71c. thL}' i(iuld rLa%onabl J, bc ex¢ted io influ¢i)Le thc ecunomi¢ deLi5ions of users (akLn on ili¢ basis vl. tIILSL liiiJiiLial siJlLni¢iil5. IrrLguldriiies. includink Iraud. are ill%(anc¢s ol- nL>ll-LompliancL wilh laws aiid rL&iuldli()ns. We dLSigtn pri)ccdiirLS in linL with our r¢%pon%ihilili¢s. ouiliii¢d above, to Jil¢Li muierial mi%51ai¥mcn¢S in ri%peLI of irregiularities, inclildinb traud. -I'h¥ ¥Xi¢ni 10 w,hiLh our pr()¢ediirLS grL' capdbl¥ ol. dLleiiinbi irrLbblU inLluding Iraud. 15 d¢tailLd bLIoiv.
Hackeryoung INDEPF.NDENT AUDITOR'S REPORT TO THE MEMBERS OF SERVE AFGHANISTAN COI%TIP4UED Based on our und¢rstsndin8 of lh¢ charity and the secivr in which li operates. we ideniified the principal risks of non-compliancc wilh laS and rcgulaiiort% relaied io ihe acts by ihe iharily. which M'Lre Contrary 10 applicable laws and regulaiions Lncluding fraud, and iic Consider (he ¢xieni io which non-compliance might have a niaierial eff¢ci on the financial siaienients. We also con5id¢red those laws and reuyulations thai have a direci inipaLi on th¢ prepardlion of the financial sla1em¢n such as the Conipanies Ac12006. We evalu81ed fflanagcmeni's inccniives and opportuniti¢s for frduduleni nianipulaiion of the financi31 siatments (including lh¢ risk of override of conirols). and detcrniincd that ihe principal risks ivert relad io intlated revenuc ond Ihe chariry's net income for ihe year. Audii procedures pcrfornicd included: review of ihe linancial Slement diKlosur¢s to underlying SUPFQrting documeiilation, review of correspondence wilh and r¢wts to the re8ulaliHs. including corffsFx)nd¢nce wilh Ihe Chariry Conirnission, rei'ie%v of corresp)ndence wilh legal advisors. enquiries of managemeni and review of internal audil reports in 50 far as they related io the financial siaiements. and in iesling of journa15 dnd evaluating wheiher ihere was ei'idence of bias by th¢ in]sLees ihai rewesenied a ri$k of material miss¢aiemcnt due to fravd. TIre are inhcreni limila(ion5 in the avdii procedurts describcd ave and ihe rther removed rton- Compliance w'iih laws and regulations is from the events and iran5aciions reflccied in ilie fbnancial stai¢ments, Ihe le55 lik¢ly th'c would becom¢ aiyare of il. Also. thc risk of noi dctecling a fflaieri•l miss(aiem¢ni due to fraud is liighcr ihan ihe risk of noi d¢iecting one rtsulting fn>m error, a5 fraud may involve delibcraie concealment by. for example. fopgery. or inniional misrepres¢nthiions. or ihrough collusion. A furthcr des¢fiplion of our respnsibiliiies is available on ihe Financial Rewrting Council's websiie at- hiws:illVMW.frc.or8.uk.auditor5responsibililies. This d¢scription fom)s port of our audiioes report. Use of Teport This report is made solely to ihe company's membews. ¥s a trfyjy. in accordancc iyiih seciion 391 of the Companies A¢1 2014. Our audit work h&$ been undenaken so ihai we mibhi sle io the company's membe those mailers iv¢ are quir¢d 10 51aie io them in dn auditorfs rert and for no oiher purpose. To th¢ fulle51 cxteni pemiitted by lalv. we do noi accept or lssurne responsibiliry. to anyone thher Ihan ihc company and ihe company's memtrs a body. for our audii Mt)tk. for ihis repyl or for the opinions wc have fom)ed. Mleh•el Mewllng (Senior Stiutor> Aydilor) for 8nd on behalf of UHY H•f ktr Young 30 June 2024 Chartcred Accountants Sta(Utury Auditor 14-
o r ry r ¢D b 00 ¢ r*
SERVE AFGHANISTAN BALANCF. SHF.ET AS AT.11 DECF.MBER 2023 2023 21122 iyotes Flxed lls5etS l anbiible a%%eis Current assets Debtors Casli at bank and in hand 15 15.346 8,786 16 7¥,163 803.Y51 24,234 996.756 882.114 1.1120,990 Creditors.. amuunts f*llinR due wlthln one )'c8r 12841.38¥1 1178.3191 Nel curr¢ni asscL8 597 726 842.671 Tiytal Asseis less current li4bilitle% 618,07? 851,457 Incum¢ funds Re51fiLied lunds UIiTLsiriclid lunds. Di%ibT1111Ld fiinds GenLral funds 163.299 360.957 20 IU6,(J27 348.746 106.1127 384.473 454.773 490,51111 618.072 851.457 ThL tiiianLial slalLinellt8 were appi'uved by ilie board ol- dir¢¢tors and authorisld lor issu¢ on 30 June 7094 and arL signcd on its hL.half hy.. Mr M Larson Trustee Company Registration No. 04759091
SF.RVE AFC.HANISTAN STATEMENT OF CASH FLOWS FI)R THE YEAR ENDF.D 31 DECEMBER 2023 2023 2022 Notes c.ash flow4 from vper*tin% activities Casli labsurbLd b) I,'gciicra(ed Irvm operations 24 11gQ,4911 3?7,886 In%e.%ilng actls'itles )ur¥lidse i)I' Idiibiiblc lixed &%s¢is Proceeds on dispD5al ol-ianbTible fix¢d a55elS InvLsin)¢ni inLome 127.7391 15,$321 1,466 4.033 4,878 Net cash used in inve8tini actiYl¢lty {331 Fin4nclng wclivities R¢paym¢ni of horrowings 144.7?3} Net cash used In fiD¥nein% ¥cliVltiex {44,7231 Net Ide¢reascVlncre8se in cgsh and cash ¢qUial£nI5 83.130 1•13.352} Casli and Lash LquivalLnts at begiinninbi of year F.nicl of forLlb?n ¥xchanbi¢ ralL% gY6,756 ?0.547 771 ?51 159.6?51 Cash and equivalents 8t end ol ye•r 803,Y51 996,756
SERVE AFGHANISTAN
NOTES TO THF. FINANCIAL STATF.MENT6•
FOR THE YEAR F.NDF.D 31 DECEMBF.R 2023
Accountlng polici
Charity informgtion
The chaiiiy is a cotnpany limit¢d by &Tuaf8iiiee. ITiLorpor&ied in England and Wal¢s and has no share
cupiial. "I'h¥ liability of each member in ihL ¢WLni ol- wii)ding-up is limiied 10 £5. At 31 D¢Lemb¢r 20)"
Iherc We 7 menibers l?022: 6 members).
1.1 Accounting convention
Th¢ IinaiiLial sl
SF.RVE AFGHANISTAN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DF.CEMIIER 2023 Accounting p(Jlicies (Cvntinued) 1.4 Income Iiicome is rLcognised wh¢n Ilil cliaTildble Lnmpany is l¢gally ¢nlitled to it after anv pcrlormance oiidition5 hav¢ been Tllel. th¢ aThuunts can be n)La_%urcd reliBbly. and it 15 prubablL Ihal inLom¢ 111 bc rL'ceived, Cash donatiuiis ar¢ rLcogni5ed on r¢eeipi. Other granls and doiiatioiis are Tccogni5ed onLe Ihe chariiabl¢ cnmpaiiy lia% h¢eJi Iioiilied ol- thc uyraiii ()r doiiatii)i). uiil¢qs PLrforinance cnndiii0115 requirL delerral ol. IhL amiiLini. Inloine lax rLLov¢rablL ill relaiiiin io d()nd(io11s f¢LLived ui)dLr CIift Aid or dL¢ds of Lovcnanr is r¢¢ob)nis¢d ai Ilii. tiiiie ()f ihc donaii()n. 'I'IIL Lli<lrity is dcpcndLni lin tlie iLes of ils cxpalriaic %ldtT lo Larry out its objectives, Mn.%i of the ¢xpdtriati5 givL IIILir iimL wiiliou¢ il)arbic dnd it IS 1)01 po%siblL l() quaniily tl)e valvL ()I' Iliis beneltl i() (lie Ll)driiy. Uui-()I'_POLkLI ¢xpcns¢4 arL' Teimburs¢d io ¢hc %iafl- and arL shown uiider trdvellin&) exp¢nses in Ihe financial statemcnts. -1 radinbi inLomc reprLscnt5 income from evaluation serviLes provided io oil)er chariiies and the Printing ot ElraillL material. 1.5 Expenditure ExpenJiiuT¢ is fL¥a&iiiised Trnee ihLr¢ 1% J ILgTal oi. L()ll%iruLlivc oblig?alion io mdkL a payinei)I l() il iliird pariy. il is probable ihat %ctilcmLnt will rLquirLd diid IliL din()unl ol- Ilic oblibia(Ivi) Laii be mea5ur¢d IrrecovLrabl¢ VAT is ¢harbped as a cost agains1 the activiiy for whiLh ihL ¢xpendiiure was ineurred. R¢gional offiLe sUPP()fl cos15 Iidve l)¢Lll allc)¢atcd io aciiviiies upuii dniiual budbiet¢d ex[ndI1Ure and otlicr support Losts liave be¢ii allo¥dicd li) dclivitic4 b&sed upoii aLLual ¢xpvnditur£. 1.6 TAngible fi%ed 8s&ets TJiibTiblc lixed a.%scts ali initially measured at 105( dnd 5ubsequ¢ntly me&sur¢d at COSt or valuation. net of depreLiJlioii and any iiiipairineni Ios5¢5. D¥preLialLOI) is r¢cogiiiNLd sn a5 lil writc off tli¢ cos( or valua¢iL)n of assets 1¢55 Iheir TC5idual values over Ih¢ir useful Ihves on Ihe following bases.. Coinpuier equipmeni OffiLe eqiiipment Motor vcl)icles iJ.3i sifdiglii line 200/0 Straight line ?O°/u Straighi line The gain or loss arisinLi on ihe disposal nf an assct is d¢iLrmiiied (he differLncc betweLn thc gale proceeds aiid the carryinbl valu¢ of lh¢ a55el, aiid is recogiiised in the s(aieiiient ol. Iinancial aciivilies. 20-
SERVE ATrGHANTSTAN NOTF,S TO THE FINANCIAL STATF.MENTS (CONTINUF.D) FOR THE YEAR ENI)ED 31 DECEMBF.R 202.1 A£eountiMg policie5 (Continutdl .7 Impairment of fixed A5.4¢ts At cach reportin&T eiid date. thL cliariiahle coinpany reviews thc carry'ingi ainoun15 01 its tan&rible asseL% 10 deterii)ine wh¢thcr ilierL' is any indicalion Iliai ihosL us5LiS liave %uffercd ar iti)pairiiiLnt los%. I l- an}. %uch indiLation LXlSts, the rLcoverablL aniount of ilie asset 15 ¢Stiniated in order io de(erinine th¢ exicnt of ihe impairmenl1055 lif anj'l. Recoverable amoulll is the hiul)¢r of fair valuc less costs io sell and valiic in usc. In a%ses.Slllbi value in USL. Ihc estlnliilLd lulUK Lash flow% url diSLouniLd io ihcir pr¢%eni valuL usingy a prc-iax disLounl raic thai fLfleci4 Lllrr¢nt markLi assLssm¢nts ol- lh¢ lim¢ valuc ot mi)ney and th¢ risks specific io ihc assei lor which thc ¥5(imate% ()I' luiurc cash Ilow% hJv¢ noi b¥en adjustld. 11 Ihe recnverabl¢ amuunt ol. an assei is e.%limd¢¢d io be 1¢55 thun its ¢arryinb> amount. IhL carrying uinouiii L)I' IhL assei is rcdkLLLd ¢0 its rLcovLf47blL 1nii)uiii. An impairiiiLni l()%4 is f¢LiIUIIII%Ld illimediaiely ieYpenditurLI for ihe yLar, unlLs% ihL rUILval asscl is C11"ricd ai a revalued ain()unt. in whiLh LasL ih¢ inipJirmLnt Ioss 18 IfLalLd a> d rL valuation dLLrL&%¢. Rccobyni%L(l iiiipairrncnt lo%ses are TevLrsed if, and nnly if. tlie rea5011s IOT tl)e impairll)cnt 1055 liave ciasLd 10 apply. Il'.IILfL dn iinpainiient 1055 subsLquenil)' revLrgL%, IIIL Lai'rn'iiibi amouni of (hL dSSLt IS illcrLased (p ihL r¢vised esiitnaiL of il% rL'LoNLrablL aiiiL)Iinl, hui (hal thL iliLrea%¢d Larryingj Jinoun( doLS 11()t excecd ihe carryinby aiiinunt that Ivould liavi beLn dLIL Tniincd had n() itiipairineni 105% lieen rcLLlb>nisLd liir ili¢ as%LI in privr yLaf5. A 'vLral ()(' an iiiipairn)Liii 1118 is rLLI)giiii%¥d iliiliiLditsiLIy, unl¥%5 (IIL rclLvai)i a.%sLI IS ¢drriLd in til a r¢valu¢d aniounL in wliiLI) Ld5e ihc rever5Jl ol. Ilie ilTipairin¢ni Iv5% is tredt¥d a revalukjiioii inLr¥ase. 1.11 cg.sh c¥4h cqui>'alenl. Cash an(1 Cd%h equivalLn(s inclLide ca%h in hand. d¥posits held 8t call with baiiks, oth¢r sh()rt-tcm li4uid invesimcnis with OTlbJinal maturiiiL% of tlirLe monihs or 1¢%5. and bank. i)verdrafts.. Bank ovcrdrafts are shown within borrowinys in currLnt liabiliLies. Eihical investmenLs are social illvestmenis mad¢ in sui)port ol- d¢vel()pnient projec(5. wIiiLli b¢nefit disadvantaed i?nd marbTinalised individuals. 1.9 Flnanei#l instruments "rh¢ charity h&5 eleLtcd io apply thc provi%ion% uf SLLiion I I 'llasiL Financial Insirumcnts and SLCtion 12 '0th¢r FinanLial Ii)siruiMents 155uLs' of F RS I O? 10 dll of it.% liiiancial instrumell(¥. F'iiianLial in.%irumLnt% ure rLLObiiiised %vhtn ihc chariiablc compan), becom¢5 party to the coniraciugl provibions of ihc iiistrumcn(. Financial a55els are uff%et. u'iih tliL net dinounts prc5enied in ihe accoiin15 whLn there is a l¢bJally ¢nforc¢lb1e ribilit to 5Li ihc rccognised aiiiounts aiid thcrc ib an inienlion lo settl¢ on a net ba515 or ta Tedli%c thc asset aiid sLitle ili¢ liabilit). siniulthneou51y.
SERVE AFGHANISTAN NOTES TO THE FINANCIAL STATEMENTS (CONTINUF.D) FOR THE YEAR ENDED 31 DECF.MBEK 2023 Accounting policle5 (CDnlinued) Boslc financial assets BasiL financial ass¢ls. 'hICh includc debtors and Lash and hank balanL¢s. ar¢ iniiially mcasurcd at Ir3nsacii()n price including iraiisdLtian cosis dnd are subsequenily carriLd al ai))onised c05t usinL ihe cftLLiiV¢ interest Ineiliod unle55 the arrangycmeni LunsliiulLS 3 finanLing (ransaLlion, where tlie transaction 15 iiicasured Jt iliL present valu¢ af the future riL¢iPiS disLounlLd ai a maTkel rate ol. iiiieres¢. rinanLial asse clas¥ificd as rL¢eival?le witl)in one year are not amortised. lrnpairmgnt of Ilnanclal asséts [-. ii)anLllc I d%SLl%, uiliLr Ilian ihosc h¢ld at fair value ihrough income and eXnditre. ar¢ as.%¢ssed f()r indiLuiors 01. impoinment al edlli rLportinb dutc. Fiiidiiiial assit¥ arc impaired i¥hLfL tliere is i)bjcctive &%5¢1, IIIL estimlled luiiirL ¢Jsh Ilows lidve ix'en alliL(ed. If Jn assLt is impaircd. Ihe impairmeni lo85 IS tIIL differen¢e beiweeii IhL caryingi ainount and (h< pr¢sLnt valu¢ of Il)e cs(in)ai¢d ca4h 11()ws disLouiiiLd ai the assLt's ()rig)inal elleciii'¢ inter¢si rate. Th¢ irnpainn¢nt105s is rieobinis¢d in nLI in¢oii)ellLxpLnditur¢l lor ihe yLar. Ir il)eT¢ is a dL¥rLage in the inipainiient 1055 arisiiib Iroii) an eveiil OLLurrinbi alier IliL iiiipairinLnt recOni%d. Ilic impairniLnt is rcv¥f%Ld. TIIL r¥versal 1% svih that IliL LurrLn¢ Larr)'11lbl dliiOilll¢ d()L% not LXLLLd wliai Il)L Larry iiibi dniounl 1)Uld liav¢ been. IiaLI ilie iiiipairnicni ni)I prL'I'i()U51y l*en L&>nised. Tl)c iii)pairniLn( r¢¥'Lrsal is ri¢oBnis¢d in nei incomeil¢xpetidiiur¢l lor ¢h¢ ycar. Dore¢ognltlon of flnanci41 •s80ts l-.inaiiLidl arc derecubiiiis¢d oiily whcii thc contraLLiial righ15 ILTr the Lash IloNTrs froin Ilie as%ei Lxpire or dre sciilcd. or wh¢n (he clidrilalilL C()mp1c ny tran.%f¢rs ihi linaiiLldl a%sLi Jiid substaiiiially all ihL risks und r¢wArd% ol. oi¥i)Lr%hip li) iiiiilier Liiiily. or if somc 5ibiiiifiLallt ri%ks and rLwl[dts of Dn¢1.%hip are re(dll)ed but Lolltrol (Trf the a%siL has transferrL.d to anothei. pally (hai is able io scll ihe assei in its eiilirety lo an unrelaled Iliird pany. Boslc linan¢io1114bllitles FSasic fiiidnLial lia11iliiics. iiicluding crL.dilors and bank loans arc initially r¢L()biiii%ed at transaction pri¢¢ unlcs8 ihe drraiig¥ni¢ni 10115tllUlCS d fiiianLiti& tran%dLtion. wh¥re the dcbi instrumeiit is mLasured at IhL pre5Lni valui of iliL lulure payinciiis disiouiiied at a markei rote of iniere5t. kindllLldl liabilit1¢5 cI&E5ified payable wi¢hin on¢ year arc not dmortised. Deht in5truinLnts are sub.sequentl> Larried at amortised cosl. Iising (he ¢ffe¢iiv¢ snterest rdie meihod. Trade creditors are obligations to pay for blood5 or serviccs that have ken acquircd in thc ()rdinary Cour5¢ 01. operaiioiis from 5upplicrs. An)ouiit.s pa)'ablc aT¢ classiliLd a5 rurrelli lidbilities if paymcnt is due wi(hin yegr or less. If llo(. Ihey are pres¥nied as nun-cun.eni lidbilities. 'frade credil()rs are recn¥nised initially at transa¥tion price and sub4e4iienily measuTed at amortised c()5t using the ¢ffcciiv¢ interest method. Der•cognltion of financial li?bllitie Fiiianci411 lialiilities dre dcreLugiiised when the chariiablc compan} s coniractual obligatioi)s expire or are disLharged or cancelled. 22-
SERVE AFC.HANISTAN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Atcounting policits
(Continued)
1.111 Employee benefits
Th¢ cost of any unus¢d holiday entitlem¢nt is recognised in ih¢ period in M,hich ihc emplo)'ee's servic¢s
are received.
Termination b¢nefits are recoonised immediately a5 an expense whcn th¢ charity is demonsirdbly
Cornniittcd (o t¢rminate the tp10"men1 of an cmploj'ee or to provide tcmiination benefits.
1.1 l Foreign exchange
Transac(ion5 in Lurrencie5 Other ihall US Dollar5 are recorded at the rat¢s of ¢xchange prevailingT at (he
dales of the transactiolis. At each reporting end date. monetary a55ets and liabilitic% that are dcnominatcd
in foreign Lurr£nLies are rLtran%laied ai the rates prLvailing on fh¢ IEPOrting end dai¢. (idins and losses
arising on Iranslaiion aru included in net income.'l¢xpeiiditurLI lor th¢ period.
1.12 Emplovee sai'ing5 fund
All Serve employees b¢come part of ihe Serv¢ saving5 schcme aller WQTking for one ycar. Undcr thi5
scheme an amuunt is deducted mollthl), for eaLh implciyee aLcording io their ¥7rade on ihe Serv¢ salary
scale and ih¢ same ainouni 15 ¢Olitribuicd by Serv¥ towards a tund that is avail
SERVE AFGHANISTAN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DEC.F.MBER 2023 Donati0115 and Itgaries (ContlllllLd) DoDgtions and glfts TEAR Ausifdlia Kindernotlife Tcarlund IIK CAM C¢dar Fund Liiida Norgrovc Foundaiion FiF CBM Twst Bridge Global Foundation SRG GCR Other 471.R79 194.979 399.015 78.986 800,619 31J,812 64?,875 139.116 143.298 7.880 48,510 46,647 80,000 125.OOi 78i,015 15.185 61,830 2.071.574 2.4)2,14J Other donation5 are donations from individuals. Charitsble actii'ities 2023 2022 Sales within charitable activiiies 509 Investments 2023 2022 nteresi receivable 4,878 4,033 All invesimeTSt income is unrestricied. 24-
SERVE AFGHAIYl&iTAN NOTES TO THE FINANCIAL STATF.MENTS (CONTINUF.D) FOR THF. YEAR ENDED 31 DECEMBER 2023 Other income Ilesiiicl¢d Total I'nfrAtrlri¢d Total 2023 21123 2023 2022 2022 ()(her in¢ome 1.973 11.973 1.571 1.571
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SERVE AFGHANISTAN NOTES TO THF. FINANCIAL STATF.MENT,S (CONTINUED) FOR THE YF.AR ENDF,D 31 DECEMBER 2023 Description vf charitable actiwities: Disability To liidinsircaiii peoplL iih di%abiliiies, SeTIL. in partnersliip H'iih aihers. allS 10 empower and equip 111sLiluli()iis and coiMinunitic% iowardq Il)e iiiiebTraiion ol. PLopIL will) disabili1 Ilmainly bliiid, dLal-. mLn(all)' Lliall¢nbiLd and ph>sieally (lisablLdi inio niainsireain lif¢. Commuiiiiy Developm¢nt ALlivili¢% faciliiaie proces5¢5 wiihiji local commiiiiitlL% IcadiiiL io ihcir ¢ibiliiy lo dL vLlI)p and acccg8 IoLal, prvvincial and nationol rLS()llrLes diid 10 %ir¢nbJihLn liv¢lihood upportuniti¢s ol- vuln¥rJble gruups in th¢ Luni¥nlrd(ion arLas wliLrL %¢rvL ib aL11Ve. ReliLI' Prublraiiiinis TIIL cl)ariiy undLrtakc8 emergienL)J reliel. programme.% in differeni luca(ion5 of ilie country in response to tIIL LITecis of thL ¢()nfliLt oiid Lri.%i% situaiioii in Al&iliallis(an. A ioial ()1. 6 1?02?: 101 reliel. t>PLraii()iis were carried oul. which h¢lpLd ?.605 displa¢¢d faiiiiliLS. 211-
SERVE AFGHANISTAN OTES TO THE FINANCIAL STATF.MENTS (CONTINUED) FOR THE YEAR ENDED 311)ECEMBER 2023 10 Support Costs Support Governanee osts Costs 202J Support Governance cosls costs 2022 72.813 11.179 15? 592 72.813 11.179 151,59? 85,i16 Staff costs Depreciaiion Oiher support costs 75,744 75.744 Audil lees 32.112 236,584 ?68,696 164.87J 28,9?0 193,793 Analysed betw¢en Charithble aciivilies 236.584 32.112 268,696 164,873 28,9?0 193.79i fjovernance costs includcs payments ¢0 the audiioTS of $32,11212022- S28.920) for audii fees. I i Tslee9 None of ihe trustee5 IOT any persi)ns connected wilh ihem) received any remunera(ion during th¢ year, hut 7 {?0)2_ 41 of them WCTe reimbursLd or had eXnditur¢ paid on their behalf io third parties toialling S16,812 for irav¢lling exp¢n5es (2022- S3.9981. 12 F.rnployees Iyumber of emplo)'ees The aieragje Inotithl). number of employe¢s during ihe >'eaT was.. 2023 Number 2022 Number 95 2023 21122 Employment costs 530.738 Wages and salaries 711 ?25 No remuneralion was paid to an) emplojec in excess ol'S76,3Y5. 30-
SERVF, AFC.HANISTAN NOTES T() THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 13 Taxation The charity hs excmpt from lax on income and gain% fallingi lth1 section 505 of ihe TaNes Act 1988 or seciion 252 of the Taxation of Chargcable Gains Act 1992 10 the ¢xient (hat (hes¢ aT¢ dpplied to its charitable objects. 14 Other gain5 or losses [".nre51rtde Restricted Toial 2023 Total lumds 2022 Foreign exchange (loss)IgTain 7.412 20.)47 (59.625) 15 Tangible fixed aysets fflle M9tDrvehiclL% LYtuipmrTrl Cost Ai l January 202J Additions Disposals 289,559 27,7)9 (36,23il 46.581 118,84 124.li8 897 9.21? 114.818) 1?0.7i5) 16801 281,065 At J l December 2023 63,5i I 113,234 104,300 Deprecigtion and impairmcnt At l January ?023 Deprceiaiion cliarb7ed in ihL year Eliininated in r¢speci of dIsSalS 44,671 124.138 6.792 179 16801 114.818) 120.7i5) 111.965 280,774 11.178 {36,2J3) At ) l D¢cemixr 2023 50.783 101.3)4 103.i82 255,719 Carrylng amount At 31 Dec¢mber 2023 12.748 11.880 718 ? j.j46 6.875 8.786 Ai i l December ?0??
SERVE AFGHANISTAN NOTF.S TO THF. FINANCIAL STATEMF.NTS (CONTINUED) FOR THF. YF.AR ENDED 31 DECEMBER 202.1 16 Deblors 2D23 2022 AmounLs falling due within one )'ear: 51.402 6,715 Trade dchtor4 Oihcr dLbiors Pr¢paymLnls and accru¢d in¢oin¢ 3.189 78,163 ?4.? j4 17 Credltors: fMllinR due iiliiN yer 2023 2022 Notes 142,940 ?00 115.996 6?.414 17.660 DLf¢rred inLome I rade CT¢dii()rs ()ihcr crL.ditors ALcru#ls ?8(),3R8 178.319 2023 2022 18 Deferred income DefeTred incom¢ is includLd within.. Credilors due .1¢h1n OllL year 14?,1940 Deferred income at l January 2023 Relca5cd fr(Trm previous year5 Amounts deferred in tlie year 62.414 Deferred income gt 31 Deccmber 2D23 14?.940 62.414 D¢ferr¢d income in the y¢ar relales to lunding fmm individuals r¢ceivcd in advancc of 20?4 projeLts. 32-
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SERVE AFGIIANISTAN NOTF.S TO THE FINANCIAL STATEMEIYTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBF.R 2023 22 Rel¥ttd party Iran511£tions RemuneT8tion of key management personnel Thc remuneration ofkey managein¢ni p¢rsonnel, is as follo5. 2023 2022 127.792 46.58) Aggregai¢ compensation There wcre no fuffher related parry trnnsaLtions in the >'ear (10??: noTLe). 23 Analysis of changes in net funds The chariiable company had no dcbi during the year. 2022 24 Cash generated from op¢Y8tions 2023 106.709 {Defici()Isurplu5 for ihe >'ear (*53.9)2} Adjustments for.. InvestmLnt income recognised in siatement of financial ac(IVjties Foreign exLhanbJL differences Gain on disposal of tanLTible fixed assets Depreciaiion and impairment of thnLTible fixed assets 14.878) 1284) 14.OiJ) 161i) 8,818 Movem¢nis in workinby capiial.. {Increase).:'decrea5L in debtors Increa5¢ iii Lrediiors Increase in dcfeired income 153,929) 65,445 89,146 62.414 80,526 Cash14bsorbed by)IgeMer8ted from operations 1190.775) 327,886 39-