2021-03-31-accounts

Charity Number: 1110408

Mankind Welfare Trust

Trustees' Annual Report and Financial Statements for the

Period Ended 31 March 2021

Mankind Welfare Trust

Contents

	Page
Legal and Administrative Information		1
Trustees’ Annual Report	2 -	4
Independent Examiner’s Report		5
Statement of Financial Activities		6
Balance Sheet		7
Notes to the Financial Statements	8 - 12

Mankind Welfare Trust

Legal and Administrative Information

Charity number	1110408
Business address	124 Walsall Road
	Perry Barr
	Birmingham
	B42 1SG
Registered office	124 Walsall Road
	Perry Barr
	Birmingham
	B42 1SG
Trustees	Samina Afzal
	Manzoor Hussain Raja
	Rahib Rashid
Management Committee	Samina Afzal	President
	Manzoor Hussain Raja	Treasurer
	Rahib Rashid	General Secretary
Bankers	Barclays Bank
	126 Station Road
	Edgware
	Middlesex
	HA8 7RY

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Mankind Welfare Trust

Report of the Trustees for the Period Ended 31 March 2021

The Trustees present their Report and the Financial Statements for the Period Ended 31 March 2021. The Trustees who served during the period and up to the date of this report are set out on Page 1.

Structure, Governance and Management

Mankind Welfare Trust is a charitable trust and the Trustees are appointed by the Board of Trustees.

Objectives and Activities

Objects of the charity set out in its governing documents

1. The furtherance of charitable purposes which relieve poverty, malnutrition, hunger, disease, sickness or distress throughout the world.

2. The relief of financial hardship either generally or individually of people living in deprived areas anywhere in the world by making grants of money for providing or paying for items, services or facilities.

3. The development of capacity and skills of disadvantaged communities and promotion of sustainable development for the benefit of the public, particularly in socially and economically disadvantaged communities anywhere in the world in such a way that they are better able to identify and help meet their needs, to participate more fully in society.

4. The promotion of equality and diversity for the public benefit through the furtherance of education and by promoting activities to foster understanding between people from diverse backgrounds.

Summary of the main Activities in relation to these Objects

1. Providing financial support directly to people affected by natural disasters.

2. Providing food and shelter to people affected by natural disasters.

3. Work with other charities and NGOs which help people affected by natural disasters.

4. Providing financial help to individuals and communities living in deprived conditions.

5. Initiate clean water programmes by way of building water wells.

6. Set up new projects to develop community capacity in deprived areas.

7. Initiate micro-economic projects for economically disadvantaged communities.

8. Sponsor and support existing projects or projects managed by charities, NGOs and organisation with similar objectives.

9. Support the construction of education establishments in disadvantage areas.

10. Initiate and support educational projects with other charities and organisations.

11. Support the construction and development of medical facilities in economically deprived areas. 12. Provide medicines and delivery of life enhancing services to people in need.

12. Arrange conferences and seminars to promote community cohesion.

13. Facilitate discussions on matters of diversity to increase understanding between communities.

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Mankind Welfare Trust

Report of the Trustees for the Period Ended 31 March 2021

Additional Details

MWT is supported by a circa 100 volunteers in England who support campaigns and events throughout the year as well as many more volunteers in jurisdictions where we deliver our services.

Achievements and Performance

“THOSE WHO SPEND THEIR WEALTH IN ALLAH’S CAUSE ARE LIKE GRAINS OF CORN WHICH PRODUCE SEVEN EARS, EACH BEARING A HUNDRED GRAINS." (HOLY QUR’AN, 2:261).

By the grace of Almighty Allah, the Most Kind, the Most Caring, and through the generosity of our donors, we have a comprehensive program of services to meet the needs of disadvantaged people in England and abroad. Our donors have helped to save lives by providing shelter, food, water and given hope during a challenging year of the coronavirus pandemic.

Our donors have continued to show deep compassion and kindness with their donations throughout this difficult year. By the grace of Allah, we aim to reach even more poor and needy people in the future.

As well as maintaining our established projects, our focus has been on the unprecedented impact of the coronavirus pandemic. Most of our funds were used to meet the very basic needs of the communities we served through provision of medical support, food and water.

Financial Review

Mankind Welfare Trust unrestricted reserves at the end of the year are £134,538. Our reserves are being maintained in accordance with our Reserve Fund Policy and can only be spent in accordance with that policy. At present our reserves cover a minimum of 3 months’ operating costs, estimated at between £12,000 and £15,000.

Statement of Trustees' Responsibilities

The Trustees are responsible for preparing the Trustees' Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare Financial Statements for each Financial Period which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that period. In preparing these Financial Statements the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

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Mankind Welfare Trust

Report of the Trustees for the Period Ended 31 March 2021

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the Financial Statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the Board

Samina Afzal Chair 11 January 2022

Manzoor Hussain Raja Treasurer 11 January 2022

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Mankind Welfare Trust

Independent Examiner's Report to the Trustees on the unaudited Financial Statements of Mankind Welfare Trust.

I report on the accounts of Mankind Welfare Trust for the Period Ended 31 March 2021 set out on pages 2 to 14.

Respective Responsibilities of Trustees and Independent Examiner

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

Basis of Independent Examiner's Statement

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

Independent Examiner's Statement

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

• (i) which gives me reasonable cause to believe that in any material respect the requirements:

• to keep proper accounting records in accordance with section 41 of the Act; and

• to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act

have not been met; or

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

Raza U Samar FCA Independent Examiner 1190A-1192 Stratford Road Hall Green Birmingham B28 8AB

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Mankind Welfare Trust

Statement of Financial Activities

For the Period Ended 31 March 2021

For the Period Ended 31 March 2021
			Period	Period
			Ended	Ended
		Unrestricted	31/03/21	31/03/20
		Funds	Total	Total
Incoming Resources Incoming Resources from Generating Funds:	Notes	£	£	£
Voluntary Income	2	196,687	196,687	239,028
Gift Aid	3	377,981	377,981	71,981
Total Incoming Resources		574,668	574,668	311,009
Resources Expended
Cost of Generating Funds:
Governance & Operational Expenditure	4	7,582	7,582	16,346
Charitable Expenditure	5	627,196	627,196	242,771
Total Resources Expended		634,778	634,778	259,117
Total Funds Brought Forward		150,417	150,417	98,526
Total Funds Carried Forward		90,307	90,307	150,418

The notes on pages 8 to 12 form an integral part of these Financial Statements.

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Mankind Welfare Trust

Balance Sheet as at 31 March 2021

			31/03/21		31/03/20
Fixed Assets	Notes	£	£	£	£
Tangible Fixed Assets	7		7,764		9,705
Current Assets
Cash at Bank and in Hand		134,538		143,941
		134,538		143,941
Creditors: Amounts Falling Due Within One Year	8	(1,995)		(3,228)
Net Current Assets			132,543		140,713
Total Assets less Current Liabilities			140,502		150,418
Creditors: Amounts Falling Due After More Than One Year	9		(50,000)
Net Assets			90,307		150,418
Funds	10
Unrestricted Income Funds	11		90,307		150,418
Total Funds			90,307		150,418

These Financial Statements were approved by the Trustees on 11 January 2022 on its behalf by:

Samina Afzal Chair

Manzoor Hussain Raja Treasurer

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Mankind Welfare Trust

1. Accounting policies

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

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' (SORP FRS102) and the Charities Act 2011.

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.

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Mankind Welfare Trust

1.4. Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Fixtures, fittings and equipment - 20% Reducing Balance

2. Voluntary income

Voluntary income
		Period	Period
		ended	ended
	Unrestricted	31/03/21	31/03/20
	£	£	£
Donations	196,187	196,187	238,028
Grant	500	500	1,000
Total Voluntary Income	196,687	196,687	239,028
Other Income
		Period	Period
		ended ended
	Unrestricted	31/03/21	31/03/20
	£	£	£
HMRC Gift Aid	377,981	377,481	77,981
Governance & Operational Expenditure
	Unrestricted	Period	Period
	Funds	Ended	Ended
		31/03/2021	31/03/2020
	£	£	£
Governance Expenditure	7,582	7,582	16,346

3. Other Income

4. Governance & Operational Expenditure

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Mankind Welfare Trust

5. Charitable Expenditure

haritable Expenditure
	Unrestricted	Period	Period
	Funds	Ended	Ended
		31/03/2021	31/03/2020
	£	£	£
Health Projects	241,435	241,435	54,425
Education Projects	43,000	43,000	78,855
Spiritual Development Projects	27,556	27,556	27,040
Shelter	40,000	40,000	-
Food & Water Provision Projects	275,187	275,187	82,451
Office expenses - Other	-	-	1
Total	627,196	627,196	242,772

6. Employees

Number of Employees

The average monthly numbers of employees (including the Trustees) during the period, calculated on the basis of full time equivalents, was as follows:

Period	Period
ended	ended
31/03/21	31/03/20
Number	Number
1	2

We are reliant on volunteers donating their time for the ongoing management and coordination of our activities.

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Mankind Welfare Trust

7.	Tangible Fixed Assets	Fixtures, Fittings and Equipment	Fixtures, Fittings and Equipment	Total
	Cost		£	£
	At 1 April 2020		26,964	26,964
	Additions		-	-
	At 31 March 2021
			26,964	26,964
	Depreciation
	At 1 April 2020		17,259	17,259
	Charge for the Period		1,941	1,941
	At 31 March 2021
			19,200	19,200
	Net Book Value
	At 31 March 2021		7,764	7,764
	At 31 March 2020		9,705	9,705
8.	Creditors: Amounts Falling Due Within One Year		£	£
	Other taxes and social security		-	1,428
	Other creditors		-	-
	Accruals and deferred income		1,995	1,800
	Total		1,995	3,228
9.	Creditors: Amounts Falling Due After More		£	£
	Than One Year
	Bank Loan		50,000	-

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Mankind Welfare Trust

10.	Analysis of Net Assets Fund Balances as at 31	Between Funds March 2021 as represented	Between Funds March 2021 as represented	Unrestricted Funds	Total Funds
	by:			£	£
	Tangible Fixed Assets			7,764	7,764
	Current Assets			134,538	134,538
	Current Liabilities			(1,995)	(1,995)
	Long Term Liabilities			(50,000)	(50,000)
	Total			90,307	90,307
11.	Unrestricted Funds	At			At
		01 Apr	Incoming	Outgoing	31 Mar
		2020	Resources	Resources	2021
		£	£	£	£
	Donations	150,417	574,668	(634,779)	90,307

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