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2022-03-31-accounts

KHAAS

FINANCIAL STATEMENTS

31 MARCH 2022

Company Registration Number 5392624 Charity Number 1109895

KHAAS

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

CONTENTS PAGE
Reference and administrative details of the charity and its
advisors 1
Trustees annual report 2 to 5
Independent Examiners report to the Trustees 6
Statement of financial activities (including income and
expenditure account) 7
Balance sheet 8
Notes to the financial statements 9 to 15

KHAAS

REFERENCE AND ADMINISTRATIVE DETAILS

YEAR ENDED 31 MARCH 2022

Status

KHAAS is a registered charity governed by its Memorandum and Articles of Association. Charity number 1109895. It became incorporated as a company limited by guarantee on 15[th] March 2005, company number 5392624.

Trustees

The directors of the charitable company (“the charity”) are its trustees for the purposes of the charity law and throughout this report are collectively referred to as the trustees.

The Trustees who served during the year and since the year end were as follows:

Naveeda Asif Chairperson Shaheen Chaudhary Nisba Qaisar Ahmed Treasurer Nazia Chaudhry Tahira Rafique Nafeesa Akram Habibah Javid Madiha Mubashar appointed July 2022

Company Secretary

Frida Malik

Registered Office

St Werburghs Community Centre, Horley Road, Bristol, BS2 9TJ

Independent Examiners

Joanne Trowbridge MAAT, Bristol Community Accountants CIC, The Park, Daventry Road, Knowle, Bristol BS4 1DQ

Bankers

Lloyds TSB, Downend, Bristol, BS5 6NA

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KHAAS

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2022

The Trustees present their report and the unaudited financial statements of the charity for the Year ended 31 March 2022.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019.

Structure, Governance and Management

The Directors

The Board of Directors, who are Trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 1.

Objectives and activities

Objects of the Charity

To promote the education, welfare, and benefits of BME disabled and special needs children, young people and their carers and to ensure access to relevant resources to improve their quality of life.

To provide advice and information on a wide range of issues relating to health, social and welfare services respite, and transport.

To bring together carers of the disabled for mutual support, in order to avoid isolation and ease the pressures of caring.

To provide respite in a safe and stimulating environment in which BME disabled and special needs children and their siblings can play.

To make home visits to new referrals from Social Services, Health Visitors and other agencies.

To encourage parents to empower themselves by offering activities and short courses. To bring together carers for mutual support, co-operation and increased understanding between the parents, relatives and friends of the special needs children and the providers of the services.

To raise awareness amongst statutory and voluntary organizations of the needs of BME disabled and special needs children and their carers.

To raise adequate funds for the achievement of the ongoing objectives. To organize cultural events and other activities for the disabled and special needs children and their carers.

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KHAAS

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2022

Public benefit

In shaping the objectives for the year and planning activities, the trustees have complied with their duty under Section 4 of the Charities Act 2011 to have due regard for the Charity commission’s guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

Summary of main objectives in relation to the above objects

This year Khaas has been able to provide the following:-

Summary of the main achievements of the Charity during the year

2020 turned out to be an eventful year. The whole world came to a standstill. It will be a year we will all remember, a global pandemic that has affected the entire world and pushed us all into a new way of living and working.

Following Government advice to limit non-essential contact, St Werburghs community centre closed on 20th March. Khaas had to suspend all the services we provide for disabled children and their families. Unprecedented, uncertain and testing time for all of us due to the coronavirus (COVID-19) pandemic.

Life at Khaas continued, we continued to support our families in every way that we could. Life changed unimaginably for all of us, and whilst this was a challenging time for everyone we had to seek out the positive aspects from life in lockdown. New ways of working have been introduced and in some cases these new experiences will influence the way in which we work, for the better. New insights into how we engaged with those who cannot always be with us in person were discovered, allowing us to connect with more people. Zoom, Microsoft teams were all new words to us, we had to quickly learn these new methods of communication, in order to keep in touch with our families, staff, consortia members and our funders.

WhatsApp was used daily to keep in touch with staff and sharing information for the families.

New ways of thinking and working have allowed us to stay in touch with our families, which has had a positive impact on many of them. More people now understand what it feels like to be isolated and unable to leave the house, like many families with disabled children feel on a regular basis. This has

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KHAAS

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2022

pushed organisations into thinking about accessibility and how to connect with those that are not able to access services due to lack of knowledge about digital expertise.

We continued to work from home responding to any enquiries and phone messages that we received. Working tirelessly to ensure that the families we work with received the support they need during this difficult time. Pandemic or no pandemic we have continued working together, ensuring that children and young people, carers of Khaas receive the best support they need throughout the year.

We sourced and provided food parcels and activities packs every six weeks for the families throughout lockdown.

Khaas staff ensured contact with all the families throughout lockdown by phone calls and doorstep visits whilst making deliveries of food and activity packs.

Chairs report - Naveeda Asif

The COVID-19 pandemic has had a huge impact on all the families accessing Khaas services. Overnight the face to face services Khaas offered to the disabled children and their families were no longer available. This left families feeling isolated and vulnerable.

Throughout the lockdown Khaas staff maintained contact with the families via regular phone calls, WhatsApp, Facebook and email.

Staff at Khaas kept busy helping families in various ways, i.e making applications for Laptops and IPads, or general funds to help with items of need, as well as sourcing and delivering food packs, sport equipment and activity packs for the children to enjoy doing at home whilst the play scheme was closed due to lockdown.

As well the above staff kept all the families informed (in their mother tongue where needed) about information and government guidelines as they were updated.

Finally, a word of appreciation to all the staff, Management Committee and Volunteers for their commitment and willingness to contribute and support the families even during the difficult times during lockdown, their efforts ensured that Khaas continued to reach out to all those families in need of support and guidance.

Reserves Policy

Khaas Financial Policy states the reserve limit to hold unrestricted reserves for further development and running cost of 12 months in case significant drop in funding.

Plans for the Future

Continuation of services:Saturday Respite Care Play scheme Holiday Play Scheme Information workshops & Discussions weekly physical exercise/Health Healthy cooking and nutrition. Short accredited/non accredited courses Dress design/Sewing course ESOL- Maths and English

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KHAAS

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2022

Social and educational family trips. Benefits Advice One to one and group Counselling

Trustees’ responsibilities in relation to the financial statements

The trustees (who are also directors of KHAAS for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charitable company, and hence for taking reasonable steps for the prevention and detection of fraud and any other irregularities.

The trustees confirm that to the best of their knowledge there is no information relevant to the independent examination of which the examiners are unaware. The trustees also confirm that they have taken all necessary steps to ensure that they themselves are aware of all relevant examination information and that this information has been communicated to the examiners.

Independent examiners

Joanne Trowbridge of Bristol Community Accountants CIC was appointed as the charitable company’s independent examiner during the year. Joanne Trowbridge is a member the Association of Accounting Technicians.

Approved by the trustees and signed on their behalf by:

……………………………………………. Date ………………………………………2022

Naveeda Asif

Chair of Trustees Registered office: St Werburghs Community Centre, Horley Road, Bristol BS2 9TJ

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KHAAS

INDEPENDENT EXAMINERS REPORT

YEAR ENDED 31 MARCH 2022

I report on the accounts of the company for the year ended 31st March 2021 which are set out on pages 7 to 15.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached

Joanne Trowbridge MAAT

…………………………… ………………..2022 Bristol Community Accountants CIC The Park Daventry Road Knowle Bristol BS4 1DQ

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KHAAS

STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account)

YEAR ENDED 31 MARCH 2021

Note
Incoming and Endowments from:
Donations and Legacies
3
Charitable Activities
4
Investments
5
Total
Expenditure On:
Charitable activities
6
Other
7
Total
Net income/(expenditure)
Net movement in funds
Reconciliation of Funds:
Total funds brought forward
Total funds Carried Forward
16		 Unrestricted
Funds
£
3,237
-
15		 Restricted
Funds
£
8,687
78,006
-		 Total Funds
2022
£
11,924
78,006
15		 Total Funds
2021

£**
13,309
118,866
36
3,252 86,693 89,945 132,211
-
-		 111,079
1,078		 111,079
1,078		 81,363
1,001
- 112,157 112,157 82,364
3,252
3,252
140,740		 (25,464)
(25,464)
59,224		 (22,212)
(22,212)
199,964		 49,847
49,847
150,117
143,992 33,760 177,752 199,964

All of the activities of the charity are classed as continuing

The notes on pages 9 to 15 form part of these financial statements

As required by paragraph 4.67 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

** See note 18 for full comparative for 2021

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KHAAS

BALANCE SHEET

YEAR ENDED 31 MARCH 2021

Note
Current assets
Debtors
13
Cash at bank and in hand
Total current assets
Creditors : Amounts falling
due within one year
14
Net Current assets or liabilities
Total net assets or liabilities
The Funds of the Charity
Restricted funds
16
Unrestricted funds
16
Total charity funds		 16,718
163,608		 2022
£
177,752		 2021
£
36,274
166,000
180,326
(2,574)		 202,274
(2,310)
33,760
143,992
199,964
177,752 199,964
59,224
140,740
177,752 199,964

The directors are satisfied that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies' regime and in accordance with FRS102 SORP.

These financial statements were approved by the trustees on ………………. and are signed on their behalf by:

………………………………. …………………………… Chair of trustees Treasurer Naveeda Asif Nisba Ahmed

The notes on pages 9 to 15 form part of these financial statements

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KHAAS

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

1 Basis of Preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102),(effective 1 January 2019) - Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

2 Accounting Policies

i) When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods.

ii) When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-condition have been met.

Furniture and Equipment - 3 yrs. straight line

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KHAAS

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

Income and Endowments From:

3 Donations and Legacies

Grants:
Awards For All
Bristol Charities
Westsport
Miscellaneous
Trip Collections
Donations		 Unrestricted
Funds
£
-
-
-
66
367
2,804		 Restricted
Funds
£
-
4,645
4,042
-
-
-		 Total Funds
Total Funds
2022
2021
£
£
-
9,960
4,645
1,500
4,042
-
66
110
367
1,739
2,804
-
11,924
13,309
3,237 8,687

Donations and Legacies prior year - all unrestricted

4 Charitable Activities

4 Charitable Activities
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2022 2021
£ £ £ £
Bristol City Council - 78,006 78,006 68,443
Big Lottery - - - 50,423
- 78,006 78,006 118,866
Charitable Activities prior year Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Bristol City Council 400 68,043 68,443
Big Lottery - 50,423 50,423
400 118,466 118,866
5 Investments
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2022 2021
£ £ £ £
Bank interest 15
 - 15 36

Investments prior year - all unrestricted

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KHAAS

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

Expenditure on:

6 Charitable activities

Staff costs
Transport
Equipment
Activities
Refreshments
Rent and room hire
Telephone
Postage & Stationery
Training
Insurance
Professional Fees		 Unrestricted
Funds
£
-
-
-
-
-
-
-
-
-
-		 Restricted
Funds
£
78,969
5,580
-
9,072
379
12,872
1,027
222
163
709
2,086		 Total Funds
Total Funds
2022
2021
£
£
78,969
68,900
5,580
360
-
996
9,072
3,186
379
32
12,872
5,995
1,027
657
222
429
163
45
709
636
2,086
127
111,079
81,363
- 111,079

Charitable activities prior year - all restricted

7 Other

Accountancy Fees & statutory accounts
production
Bank Charges
Memberships		 Unrestricted
Funds
£
-
-
-		 Restricted
Funds
£
947
86
45		 Total Funds
Total Funds
2022
2021
£
£
947
923
86
78
45
-
1,078
1,001
- 1,078

Other prior year - all restricted

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KHAAS

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021

8 Net income for the year

This is stated after charging:

Independent examination fees
Staff costs and numbers
The aggregate payroll costs were:
Wages and salaries
Pension Costs		 2022
£
947		 2021
£
923
2022
£
77,126
1,843		 2021
£
67,116
1,784
78,969 68,900

9 Staff costs and numbers

No employee received emoluments of more than £60,000 (2021: £Nil)

The average monthly head count was 10 staff (2021: 9 staff)

The key management personnel of the charity comprise the board of trustees & senior employees. The total employee benefits of key management personnel, during the year, total £49,061 (2021: £48,016)

10 Trustee remuneration and expenses

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2021: £nil) neither were they reimbursed expenses during the year (2021: £nil). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).

11 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

12 Related party transactions

There were no related party transactions in the year (2021: £nil)

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KHAAS

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

13
Debtors
Prepayments and other debtors
14
Creditors: amounts falling due within one year
Trade Creditors:
Social Security Costs
Accruals & Deferred Income:
Independent Examiners fee		 2022
£
16,718		 2021
£
36,274
16,718 36,274
2022
£
1,627
947		 2021
£
1,387
923
2,574 2,310

15 Company limited by guarantee

The company is limited by guarantee and as such has no issued share capital. In the event of the company being wound up the liability of the members is limited to £1 each.

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KHAAS

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

16
Movement in funds
Restricted funds
Big Lottery
Bristol City Council
Awards For All
Bristol Charities
WestSport
Your Holiday Hub, Bristol (BCC)
Total Restricted Funds
Unrestricted funds
General Funds
Total Unrestricted Funds
Total funds
Restricted Funds:
Big Lottery
Bristol City Council
Awards For All
Your Holiday Hub, Bristol (BCC)
Bristol Charities
Westsport		 At
01-Apr
2021
£
47,014
-
9,960
-
-
2,250		 Incoming
resources
£
-
74,126
-
4,645
4,042
3,880		 Outgoing
resources
£
(13,254)
(74,126)
(9,960)
(4,645)
(4,042)
(6,130)		 Transfers
£
-
-
-
-
-
-		 At
31-Mar
2022
£
33,760
-
-
-
-
-
59,224 86,693 (112,157) - 33,760
140,740 3,252 - - 143,992
140,740 3,252 - - 143,992
199,964 89,945 (112,157) - 177,752

17 Analysis of net assets between funds

Cash at Bank and In Hand
Other Net Current Assets/Liabilities)
Total		 General
Funds
£
143,992
-		 Restricted
Total
Funds
Funds
£
£
19,616
163,608
14,144
14,144
33,760
177,752
TRUE
143,992

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KHAAS

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

18 Analysis of prior year funds, as required by paragraph 4.2. of the SORP

Income and Endowments From:
Donations and Legacies
TRUE
Charitable Activities
TRUE
Investments
TRUE
Total
Expenditure On:
Charitable Activities
TRUE
Other
TRUE
Total
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of Funds:
Total funds brought forward
TRUE
Total funds carried forward		 Prior Year
Unrestricted
Funds
2021
£
3,349
400
36		 Prior Year
Restricted
Funds
2021
£
9,960
118,466
-		 Prior Year
Total
Funds
2021
£
13,309
118,866
36
3,785 128,426 132,211
-
-		 81,363
1,001		 81,363
1,001
- 82,364 82,364
3,785
-		 46,062
-		 49,847
-
3,785
136,955		 46,062
13,162		 49,847
150,117
140,740 59,224 199,964
TRUE TRUE TRUE

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