**Charity Number: 1110408**
**Mankind Welfare Trust**
**Trustees' Annual Report**
**Financial Statements for the period ended**
**31 March 2024**
|**Contents**|**Page No.**|
|---|---|
|Legal and Administrative Information|3|
|Report of the Trustees|4 - 6|
|Independent Examiner’s Report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Notes to the Financial Statements|10 - 16|
## **Mankind Welfare Trust**
## **Report of the Trustees for the Period Ended 31 March 2024**
## **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 Chairperson Manzoor Hussain Raja Treasurer Rahib Rashid General Secretary **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 2024. The Trustees who served during the period and up to the date of this report are set out on page 3.
Page 3
## **Mankind Welfare Trust**
## **Report of the Trustees for the Period Ended 31 March 2024**
## **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, 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 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 strong network of 100+ 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 4
## **Mankind Welfare Trust**
## **Report of the Trustees for the Period Ended 31 March 2024**
## **Achievements and Performance**
"THOSE WHO SPEND OF THEIR WEALTH IN CHARITY... SHALL HAVE THEIR REWARD WITH THEIR LORD"
The work undertaken by Mankind Welfare Trust is only possible through the generosity of our donor community. Once again, our donors have kindly supported our programs and projects throughout the year.
Our programs for the provision of shelter, food, water, health, and education projects for the poorest of people in our operating areas, primarily Pakistan have been sustained and expanded during 2023/24. We have been able to serve even more needy people in more locations than in previous years.
Our key long-established programs such as Feed the Fasting (Ramadhan), Qurbani (Meat), Eid Gifts, Widows and Orphans, Langar (Daily Food) have continued at our centre in Rawalpindi and across many villages and rural areas in Pakistan.
We have also completed our annual Spiritual Tour across many towns and cities in England particularly focussing on civic responsibility, community cohesion, peace building and personal development.
During 2023/24, we have successfully delivered the Holiday Activity and Food program for children based in close proximity to our centre in Perry Barr, Birmingham. This program includes the provision of cooked meals, physical activity and enrichment opportunities for children and young people who are entitled to free school meals.
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 continue in our mission of 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. A number of fund-raising events were organised during 2023/24 and funds generated have been used to support MWT objects.
Page 5
## **Mankind Welfare Trust**
## **Report of the Trustees for the Period Ended 31 March 2024**
## **Financial Review**
Mankind Welfare Trust reserves at the end of the year 2023/24 are £10,191. Our aim is to increase our reserves in accordance with our Reserve Fund Policy to maintain operations for up 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**
**Chairperson 8 August 2024**
## **Treasurer**
**8 August 2024**
Page 6
**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 2024 set out on pages 3 to 16.
## **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 7
## **Mankind Welfare Trust**
|**Statement of Financial Activities**
**Period**
**Period**
**for the Period Ended 31 March 2024**
**ended**
**ended**
**Unrestricted**
**31/03/24**
**31/03/23**
**Funds**
**Total**
**Total**
**Incoming Resources**
Incoming resources from generating funds:
**Notes**
**£**
**£**
**£**
Voluntary income
2
620,684
620,684
449,667
Gift Aid (HMRC)
3
89,903
89,903
200,863
Total incoming resources
710,587
710,587
650,530
**Resources Expended**
Costs of generating funds:
Governance & operational expenditure
4
38,925
38,925
43,249
Charitable expenditure
5
676,148
676,148
593,872
**Total Resources Expended**
715,073
715,073
637,121
Total Funds Brought Forward
14,677
14,677
1,268
**Total Funds Carried Forward**
10,191
10,191
14,677|**Statement of Financial Activities**
**Period**
**Period**
**for the Period Ended 31 March 2024**
**ended**
**ended**
**Unrestricted**
**31/03/24**
**31/03/23**
**Funds**
**Total**
**Total**
**Incoming Resources**
Incoming resources from generating funds:
**Notes**
**£**
**£**
**£**
Voluntary income
2
620,684
620,684
449,667
Gift Aid (HMRC)
3
89,903
89,903
200,863
Total incoming resources
710,587
710,587
650,530
**Resources Expended**
Costs of generating funds:
Governance & operational expenditure
4
38,925
38,925
43,249
Charitable expenditure
5
676,148
676,148
593,872
**Total Resources Expended**
715,073
715,073
637,121
Total Funds Brought Forward
14,677
14,677
1,268
**Total Funds Carried Forward**
10,191
10,191
14,677|**Statement of Financial Activities**
**Period**
**Period**
**for the Period Ended 31 March 2024**
**ended**
**ended**
**Unrestricted**
**31/03/24**
**31/03/23**
**Funds**
**Total**
**Total**
**Incoming Resources**
Incoming resources from generating funds:
**Notes**
**£**
**£**
**£**
Voluntary income
2
620,684
620,684
449,667
Gift Aid (HMRC)
3
89,903
89,903
200,863
Total incoming resources
710,587
710,587
650,530
**Resources Expended**
Costs of generating funds:
Governance & operational expenditure
4
38,925
38,925
43,249
Charitable expenditure
5
676,148
676,148
593,872
**Total Resources Expended**
715,073
715,073
637,121
Total Funds Brought Forward
14,677
14,677
1,268
**Total Funds Carried Forward**
10,191
10,191
14,677|
|---|---|---|
||
43,249
593,872
637,121||
|||
1,268
14,677|
**The Notes on pages 10 to 13 form an integral part of these Financial Statements**
Page 8
## **Mankind Welfare Trust**
|**Balance Sheet as at**|||**31/03/24**||**31/03/23**|
|---|---|---|---|---|---|
|**31 March 2023**|**Notes**|**£**|**£**|**£**|**£**|
|Tangible Assets|7||11,959||4,969|
|**Current Assets**||||||
|Cash at Bank and in hand||230||13,698||
|**Creditors: Amounts falling due within**|
8|(1,995)||(3,990)||
|**one year**||||||
|**Net Current Assets**|||(1,765)||9,708|
|**Total Assets less Current Liabilities**|||||-|
|**Creditors: amounts falling due after**
**more than one year**|9||-||-|
|**Net Assets**|||10,194||14,677|
|**Funds**|10|||||
|Unrestricted income funds|11||10,194||14,677|
|Total Funds|||10,194||14,677|
|**The Notes on pages 10 to**|**13 form an integral part of these Financial Statements**|||||
The Financial Statements were approved by the Trustees on 8 August 2024 and signed on its behalf by
**Samina Afzal Manzoor Hussain Raja Chairperson Treasurer**
Page 9
## **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.
## **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 10
## **Mankind Welfare Trust**
|**2. Voluntary Income**||**Period ended**|**Period ended**|
|---|---|---|---|
||**Unrestricted**|**31/03/24**|**31/02/23**|
||**£**|**£**|**£**|
|Donations|581,434|581,434|414,027|
|Grant (HAF)|39,250|39,250|35,640|
|Total|620,684|620,684|449,667|
|**3. Other Incoming Resources**||**Period ended**|**Period ended**|
|||**31/03/24**|**31/02/23**|
|||**£**|**£**|
|Gift Aid (HMRC)||89,903|200,863|
|**4. Governance & Operational Expenditure**|**Unrestricted**|**Period ended**|**Period ended**|
||**Funds**|**31/03/24**|**31/02/23**|
||**£**|**£**|**£**|
|Governance expenditure|38,925|38,925|43,249|
|**5. Charitable Expenditure**||**Period ended**|**Period ended**|
||**Unrestricted**|**31/03/24**|**31/02/23**|
||**£**|**£**|**£**|
|Health Projects|56,000|56,000|54,500|
|Education Projects|82,200|82,200|110,897|
|Spiritual Development Projects|49,587|49,587|3,751|
|Shelter|126,498|126,498|87,560|
|Food & Water Provision Projects|361,863|361,863|337,164|
|Office Expenses - Other|-|(2)||
Page 11
## **Mankind Welfare Trust**
## **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 31/03/2024**|**Period ended 31/03/2023**|
|---|---|
|**Number**|**Number**|
|0|2|
|In addition, there is one full time volunteer.
**7. Tangible Fixed Assets**
**Fixtures,**
**Fittings &**
**Equipment**
**Cost**
**£**
At 1 April 2023
26,964
At 31 March 2024
26,964
**Depreciation**
At 1 April 2023
21,995
Charge for the period
2,990
At 31 March 2024
21,995
**Net Book Value**
At 31 March 2024
11,959
At 31 March 2023
4,969|**Total**
**£**
26,964
26,964|**Total**
**£**
26,964
26,964|
|---|---|---|
||21,995
2,990
21,995||
||11,959||
|||4,969|
Page 12
## **Mankind Welfare Trust**
|**8. Creditors: Amounts falling due within One Year**
Accruals and Deferred Income
**9. Creditors: Amounts falling due after more than One**
Loans
**10. Analysis of Net Assets Between Funds**
Fund balances at 31 March 2024 as represented by:
Tangible fixed assets
Current assets
Current liabilities
Total Funds
**11. Unrestricted Funds**
Donations|**Period ended**
**Period ended**
**31/03/24**
**31/02/23**
**£**
**£**
1,995
3,990
**Year**
**Period ended**
**Period ended**
**31/03/24**
**31/02/23**
**£**
**£**
-
-
**Unrestricted**
**Total**
**Funds**
**Funds**
**£**
**£**
11,959
11,959
230
230
(1,995)
(1,995)
10,194
10,194
**At 1**
**April**
**2023**
**Incoming**
**Resources**
**Outgoing**
**Resources**
**At 31**
**March**
**2024**
**£**
**£**
**£**
**£**
14,677
710,587
(715,070)
10,194|**Period ended**
**Period ended**
**31/03/24**
**31/02/23**
**£**
**£**
1,995
3,990
**Year**
**Period ended**
**Period ended**
**31/03/24**
**31/02/23**
**£**
**£**
-
-
**Unrestricted**
**Total**
**Funds**
**Funds**
**£**
**£**
11,959
11,959
230
230
(1,995)
(1,995)
10,194
10,194
**At 1**
**April**
**2023**
**Incoming**
**Resources**
**Outgoing**
**Resources**
**At 31**
**March**
**2024**
**£**
**£**
**£**
**£**
14,677
710,587
(715,070)
10,194|
|---|---|---|
|||**At 31**
**March**
**2024**
**£**
10,194|
Page 13