**Charity Number: 1110408**
## **Mankind Welfare Trust**
**Trustees' Annual Report**
**and**
**Financial Statements for the period ended**
**31 March 2022**
## **Mankind Welfare Trust**
|**Contents**|**Page No.**|
|---|---|
|Legal and Administrative Information|1|
|Report of the Trustees|2 - 4|
|Independent Examiner’s Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Financial Statements|8 - 11|
## **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|Chief Executive|
|**Bankers**|Barclays Bank||
||126 Station Road||
||Edgware||
||Middlesex||
||HA8 7RY||
The Trustees present their report and the Financial Statements for the Period Ended 31 March 2022. The Trustees who served during the period and up to the date of this report are set out on page 1.
Page 1
## **Mankind Welfare Trust**
## **Report of the Trustees for the Period Ended 31 March 2022**
## **Structure, Governance and Management**
Mankind Welfare Trust is a charitable trust, and the Trustees are appointed by Board of Trustees.
## **Objectives and Activities**
_Objects of the charity set out in its governing document:_
- 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, NGO's 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 to improve education standards in deprived communities.
- 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.
- 13) Arrange conferences and seminars to promote community cohesion.
- 14) Facilitate public discussion on matters of diversity to increase understanding between communities.
## _Additional Details_
Mankind Welfare Trust is supported by a circa 100-strong network of volunteers in England who support campaigns and events throughout the year.
A large network of volunteers supports the delivery of Mankind Welfare Trust projects in Pakistan.
Page 2
## **Mankind Welfare Trust**
## **Report of the Trustees for the Period Ended 31 March 2022**
## **Achievements and Performance**
"THOSE WHO SPEND OF THEIR WEALTH IN CHARITY... SHALL HAVE THEIR REWARD WITH THEIR LORD"
Following the re-establishment of our core activities after coming out of Covid-19 restrictions, we have been able to provide shelter, food, water, health and education projects for the poorest of people in our operating areas, primarily Pakistan. This includes our key programs such as Feed the Fasting (Ramadhan), Qurbani, Eid Gifts, Widows and Orphans.
We have also re-established our interfaith work in England and Scotland with our Spiritual Tour.
We have been able to deliver these projects through the generosity of our donors.
We offer our gratitude to God, to our donors, sponsors and service providers for considering Mankind Welfare Trust as their charity of choice as we look forward to serving God's world.
## _Additional information_
The vast majority of MWT's income is through voluntary donations which are made at MWT organised events or through our bank account. Several fund-raising events were organised during 2021/22. All the funds generated have been used to support MWT objects.
Page 3
## **Mankind Welfare Trust**
## **Report of the Trustees for the Period Ended 31 March 2022**
## **Financial Review**
Mankind Welfare Trust reserves at the end of the year 2021/22 are £1,268. Our aim is to increase our reserves in accordance with our Reserve Fund Policy to maintain operations for u to six months.
## **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;
- 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 of Trustees
## **Samina Afzal**
## **Manzoor Hussain Raja**
## **Chair**
**10 February 2023**
## **Treasurer**
**10 February 2023**
Page 4
## **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 2022 set out on pages 2 to 15.
## **Respective responsibilities of trustees and independent examiner**
As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act), as amended by section 28 of the Charities Act 2006 does not apply and that an independent examination is needed. It is my responsibility to examine the accounts under section 43(3)(a) of the Act, as amended; to follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7)(b) of the Act, as amended; and to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (i) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep proper accounting records in accordance with section 41 of the Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or
- (ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Raza U Samar FCA Independent examiner 1190A-1192 Stratford Road Hall Green Birmingham B28 8AB**
Page 5
## **Mankind Welfare Trust**
|**Statement of Financial Activities**|||**Period**|**Period**|
|---|---|---|---|---|
|**for the Period Ended 31 March 2022**|||**ended**|**ended**|
|||**Unrestricted**|**31/03/22**|**31/03/21**|
|||**Funds**|**Total**|**Total**|
|**Incoming Resources**
Incoming resources from generating funds:|**Notes**|**£**|**£**|**£**|
|Voluntary income|2|432,298|432,298|196,687|
|Gift Aid (HMRC)|3|-|-|377,981|
|Total incoming resources||432,298|432,298|574,668|
|**Resources Expended**|||||
|Costs of generating funds:|||||
|Governance & operational expenditure|4|26,174|26,174|7,582|
|Charitable expenditure|5|495,163|495,163|627,197|
|**Total Resources Expended**||521,337|521,337|634,779|
|Total Funds Brought Forward||90,307|90,307|150,417|
|**Total Funds Carried Forward**||1,268|1,268|90,306|
**The Notes on pages 8 to 11 form an integral part of these Financial Statements**
Page 6
## **Mankind Welfare Trust**
|**Balance Sheet as at**
**31 March 2022**
**Notes**
Tangible Assets
7
**Current Assets**
Cash at Bank and in hand
**Creditors: Amounts falling due within**
**one year**
8
**Net Current Assets**
**Total Assets less Current Liabilities**
**Creditors: amounts falling due after**
**more than one year**
9
**Net Assets**
**Funds**
10
Unrestricted income funds
Total Funds|**£**
44,078
(3,990)|**31/03/22**
**£**
6,210
40,088
46,298
(45,031)
1,267
1,267
1,267|**£**
134,538
(1,995)|**31/03/21**
**£**
7,764
132,543
140,307
(50,000)|
|---|---|---|---|---|
||||||
|||||90,307
90,307
90,307|
**The Notes on pages 8 to 11 form an integral part of these Financial Statements**
The Financial Statements were approved by the Trustees on 10 February 2023 and signed on its behalf by
**Samina Afzal**
## **Manzoor Hussain Raja**
**Chair**
**Treasurer**
Page 7
## **Mankind Welfare Trust**
## **Notes to Financial Statements for the period ended 31 March 2022**
## **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.
## **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
Page 8
## **Mankind Welfare Trust**
## **Notes to Financial Statements for the period ended 31 March 2022**
|**2. Voluntary Income**||**Period ended**|**Period ended**|
|---|---|---|---|
||**Unrestricted**|**31/03/22**|**31/02/21**|
||**£**|**£**|**£**|
|Donations|432,298|432,298|196,187|
|Grant|-|-|500|
|Total|423,298|432,298|196,687|
|**3. Other Incoming Resources**||**Period ended**|**Period ended**|
|||**31/03/22**|**31/02/21**|
|||**£**|**£**|
|Gift Aid (HMRC)||-|377,981|
|**4. Governance & Operational Expenditure**|**Unrestricted**|**Period ended**|**Period ended**|
||**Funds**|**31/03/22**|**31/02/21**|
||**£**|**£**|**£**|
|Governance expenditure|26,174|26,174|7,582|
|**5. Charitable Expenditure**||**Period ended**|**Period ended**|
||**Unrestricted**|**31/03/22**|**31/02/21**|
||**£**|**£**|**£**|
|Health Projects|71,000|71,000|241,453|
|Education Projects|96,000|96,000|43,000|
|Spiritual Development Projects|-|-|27,556|
|Shelter|102,500|102,500|40,000|
|Food & Water Provision Projects|225,663|225,663|275,187|
|Office Expenses - Other|-|-|1|
Page 9
## **Mankind Welfare Trust**
## **Notes to Financial Statements for the period ended 31 March 2022**
## **6. Employees**
Other pension costs above represent the total operating charge included in resources expended in the statement of financial activities and does not include amounts included in other finance cost and other recognised gains and losses.
## **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 ended 31/03/2022**|**Period ended 31/03/2021**|
|---|---|
|**Number**|**Number**|
|0|2|
In addition, there is one full time volunteer.
|**7. Tangible Fixed Assets**
**Fixtures,**
**Fittings &**
**Equipment**
**Cost**
**£**
At 1 April 2021
26,964
At 31 March 2022
26,964
**Depreciation**
At 1 April 2021
19,200
Charge for the period
1,553
At 31 March 2022
20,753
**Net Book Value**
At 31 March 2022
6,211
At 31 March 2021
7,764|**Total**
**£**
26,964
26,964|**Total**
**£**
26,964
26,964|
|---|---|---|
||
19,200
1,553
20,753||
|||
6,211|
|||
7,764|
Page 10
## **Mankind Welfare Trust**
## **Notes to Financial Statements for the period ended 31 March 2022**
|**8. Creditors: Amounts falling due within One Year**|||**Period ended**|**Period ended**|**Period ended**|
|---|---|---|---|---|---|
|||||**31/03/22**|**31/02/21**|
|||||**£**|**£**|
|Accruals and Deferred Income||||3,990|3,990|
|**9. Creditors: Amounts falling due after more than One**|**Year**||**Period ended**||**Period ended**|
|||||**31/03/22**|**31/02/21**|
|||||**£**|**£**|
|Bank Loan||||45,031|50,000|
|**10. Analysis of Net Assets Between Funds**|||**Unrestricted**||**Total**|
|||||**Funds**|**Funds**|
|||||**£**|**£**|
|Fund balances at 31 March 2022 as represented by:||||6,210|6,210|
|Tangible fixed assets||||44,078|44,078|
|Current assets||||(3,990)|(3,990)|
|Current liabilities||||(45,031)|(45,031)|
|Long-term liabilities||||1,267|1,267|
|**11. Unrestricted Funds**|**At 1**
**April**
**2021**||**Incoming**
**Resources**|**Outgoing**
**Resources**|
**At 31**
**March**
**2022**|
|||**£**|**£**|**£**|**£**|
|Donations|90,307||432,297|(521,337)|1,267|
Page 11