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2024-03-31-accounts

Trustees’ Annual Report for the period

From 1[st] April 2023 to 31[st] March 2024

Charity name:

Children of Pakistan Earthquake

Charity registration number: 1113135

Governing document - Declaration of trust dated 26 October 2005

Executive Summary

COPE Charity is dedicated to breaking the cycle of poverty in Pakistan through sustainable development projects that empower communities and create lasting change. In 2024, COPE successfully implemented a range of projects focused on water, housing, health, education, enterprise, and food security. This report highlights the achievements and impact of our initiatives throughout the year.

Mission Statement

Our mission is to alleviate poverty in Pakistan by providing essential resources, education, and opportunities for self-sufficiency and sustainable communities.

Objectives

Activities

Who the charity helps:

Charity Registration Number 1113135

How the charity helps:

Where the charity operates:

Overview of Projects

1. Water Project

Access to clean water is essential for health and development. In 2024, COPE Charity implemented the following initiatives:

2. Housing

Adequate shelter is a fundamental human right. In 2024, our housing initiatives included:

3. Health

Health is vital for empowerment and productivity. COPE made significant strides in improving health outcomes:

4. Education

Education is key to breaking the cycle of poverty. In 2024, we focused on:

Charity Registration Number 1113135

5. Vocational Training

Vocational training has a significant impact on poverty reduction by lifting individuals out of poverty and empowering marginalised groups:

6. Enterprise

Entrepreneurial programs are a means of reducing poverty and empowering people to become self-sufficient which not only benefits them but also impacts future generations. Our initiatives included:

7. Food Security

Addressing food insecurity is essential for community well-being. In 2024, COPE distributed:

8. Building Mosques

Conclusion

COPE Charity is committed to transparency and accountability. We remain a 100% charity that is proud of all donations being spent on poverty relief projects. The charity is run solely by volunteers and who work remotely.

The work of COPE Charity has positively impacted thousands of lives in Pakistan. We are proud of our accomplishments and grateful for the support of our donors, volunteers, and partners. Together, we are making strides in breaking the cycle of poverty and creating sustainable communities. We look forward to continuing this vital work in the upcoming year and invite everyone to join us in our mission.

Acknowledgments

We extend our heartfelt thanks to all our supporters, volunteers, and staff who have contributed their time and resources to advance our mission. Your dedication is invaluable to the communities we serve.

Charity Registration Number 1113135

Achievements

The last year, has been another productive year in project delivery towards the alleviation of poverty thousands of people continue to benefit from COPE’s thriving Projects as follows:

Project/Activity Total Y/E
2024
Y/E
2023
Y/E
2022
Y/E
2021
Y/E
2020
Waterpumps
~~en~~
1575
~~en~~
274
~~en~~
~~ds~~
346
~~en~~
~~ds~~
397
~~en~~
327
~~en~~
231
~~en~~
Motorised Waterpumps
~~rs~~
39
~~rs~~
11
~~rs~~
~~ds~~
21
~~rs~~
~~ds~~
7
~~rs~~
0
~~rs~~
0
~~rs~~
Manual Water Wells
~~rs~~
~~ee~~
~~a~~
69
~~rs~~
~~ee~~
2
~~rs~~
~~ds~~
~~ee~~
19
~~rs~~
~~ds~~
~~ee~~
15
~~rs~~
~~ee~~
22
~~rs~~
~~ee~~
11
~~rs~~
~~ee~~
Small Solar Water Stations
~~a~~
8 0 2 6 0 0
Solar Water Stations
~~a~~
~~a~~
18
~~es~~
1
~~es~~
1
~~es~~
4
~~es~~
4
~~es~~
8
~~es~~
Water Filtration Plants
~~ee~~
~~a~~
4
~~ee~~
0
~~ee~~
0
~~ee~~
1
~~ee~~
2
~~ee~~
1
~~ee~~
Waterlines to Homes
~~a~~
1 0 0 0 1 0
Masjids
~~a~~
~~es~~
44
~~es~~
5
~~es~~
8
~~es~~
19
~~es~~
11
~~es~~
1
~~es~~
Schools
~~es~~
~~a~~
~~a~~
8
~~es~~
~~es~~
2
~~es~~
~~es~~
0
~~es~~
~~es~~
2
~~es~~
~~es~~
3
~~es~~
~~es~~
1
~~es~~
~~es~~
COPE Villages
~~a~~
7 1 0 2 3 1
COVID Relief Food and Hygiene Packs
~~a~~
~~es~~
1633
~~es~~
0
~~es~~
0
~~es~~
975
~~es~~
658
~~es~~
0
~~es~~
Other Food Packs
~~es~~
~~nn~~
1865
~~es~~
~~nn~~
375
~~es~~
~~nn~~
380
~~es~~
~~nn~~
850
~~es~~
~~nn~~
110
~~es~~
~~nn~~
150
~~es~~
~~nn~~
Winter Relief
~~ee~~
2980
~~ee~~
200
~~ee~~
1500
~~ee~~
680
~~ee~~
300
~~ee~~
300
~~ee~~
Free Fruit & Vegetable Market
~~es~~
~~es~~ ~~es~~ ~~es~~ ~~es~~ May-20
~~es~~
0
~~es~~
EmergencyRelief Packs
~~es~~
~~ds~~
202
~~es~~
~~ds~~
0
~~es~~
~~ds~~
0
~~es~~
~~ds~~
0
~~es~~
~~ds~~
202
~~es~~
~~ds~~
0
~~es~~
~~ds~~
Houses built/improved
~~ds~~
~~a~~
58
~~ds~~
~~ee~~
25
~~ds~~
~~ee~~
8
~~ds~~
20
~~ds~~
3
~~ds~~
2
~~ds~~
Orphan Weddings
~~es~~
60
~~es~~
0
~~es~~
0
~~es~~
30
~~es~~
0
~~es~~
30
~~es~~
Wheelchairs
~~es~~
~~ds~~
605
~~es~~
~~ds~~
155
~~es~~
~~ds~~
100
~~es~~
~~ds~~
200
~~es~~
~~ds~~
150
~~es~~
~~ds~~
0
~~es~~
~~ds~~
Cataract Operations
~~ds~~
~~a~~
600
~~ds~~
~~ee~~
130
~~ds~~
~~ee~~
200
~~ds~~
270
~~ds~~
0
~~ds~~
0
~~ds~~
Enterprise-Rickshaw donation
~~es~~
15
~~es~~
2
~~es~~
3
~~es~~
7
~~es~~
3
~~es~~
0
~~es~~
Enterprise- SewingClasses
~~es~~
180
~~es~~
30
~~es~~
60
~~es~~
30
~~es~~
60
~~es~~
0
~~es~~
Enterprise-Goat,sheeprearing
~~es~~
~~a~~
267
~~es~~
~~ee~~
141
~~es~~
~~ee~~
~~es~~ 60
~~es~~
66
~~es~~
0
~~es~~
Enterprise Carts
~~es~~
~~ns~~
20
~~es~~
16
~~es~~
~~ss~~
0
~~es~~
~~ss~~
4
~~es~~
0
~~es~~
0
~~es~~
Enterprise Shops
~~sd~~
~~ns~~
2
~~sd~~
0
~~sd~~
~~ss~~
0
~~sd~~
~~ss~~
2
~~sd~~
0
~~sd~~
0
~~sd~~
ElderlySupport
~~ns ~~
30
~~Ds~~
0
~~ss~~
~~Ds~~
0
~~ss~~
~~Ds~~
30 0 0
Hospital
~~ns ~~
~~a~~
1
0
~~ss~~
1
~~ss~~
0 0 0

Contact Information

For more information, please contact: Children of Pakistan Earthquake (COPE) Email: info@copeuk.org Website: www.copeuk.org

Charity Registration Number 1113135

Children Of Pakistan Earthquake

Trustees' report and financial statements For the year ended 31 March 2024

Children Of Pakistan Earthquake

Contents
For the year ended 31 March 2024
Page
Legal and administrative information 1
Trustees' report 2 - 3
Statement of Trustees' responsibilities 4
Independent Examiner's report 5
Statement of financial activities 6
Balance Sheet 7
Notes to the financial statements 8 - 9

Children Of Pakistan Earthquake

Legal and administrative information

For the year ended 31 March 2023

Status

The Organisation is a charity registered with the Charity Commission on 1 March 2006. The charity is governed by its Constitution.

Trustees: Rehana Rafiq Sofia Tariq Maryam Hussain Maryam Ayub Izna Jameel Chair Person : Nasrat Rafiq Secretary: Sofia Tariq Charity number: 1113135 Registered office: 77 Tangmere Drive Birmingham B35 7QE Charity email: info@copeuk.org Website: www.copeuk.org Independent Examiner: Sultan Tariq 103 Common Lane Acocks Green Birmingham B26 3DB

Page 1

Children Of Pakistan Earthquake Trustees' Report

For the year ended 31 March 2023

The trustees present their report and financial statements for the year ended 31 March 2023.

Chairperson's Review

It is a great honor to lead this wonderful charity which operates solely on the good will, generosity and kindness of good people. As the Chair of COPE , I am extremely proud that COPE remains a 100% charity. This would not be possible without an innovative, resourceful team and the immense support of my trustees, volunteers, donors and the local community.

In 2018 COPE re-launched with a fresh new approach towards breaking the Cycle of Poverty through the provision of Water. Water is the source of life and directly impacts life conditions of people. Without water you can’t grow food, you can't build housing ,you can’t stay healthy ,you can’t stay in school and you can’t keep working. Access to clean water improves health, boosts local economies and impact the livelihood and well-being of marginalized people in many ways. The combined effect is that a local area has been empowered out of poverty. I am very proud of our achievements and our insistence to run our projects in hard to reach areas; to empower the 'forgotten people 'out of poverty by providing the essential human necessities. It gives me great pleasure to know that we are making a difference; the testimonies ,feedback and smiles of beneficiaries reassures us that we are on the right track towards helping break the cycle of poverty.

With the support of the local community and a resourceful team, COPE remains a 100% charity. I feel honored to have a fabulous team on the ground, who continues to work tirelessly to execute our projects during the most difficult time. I would like to thank my fellow trustees, donors, well-wishers and partners for all the time and support they give so that COPE's legacy can continue long after us.

Review of Activities

To relieve poverty and hardship in Pakistan through the operation of projects that promote independence and empowerment. we provide grants to poor and destitute people as well as providing access to education and training for sustained independence. We run a water project in partnership with local and international organisations to improve the health and wellbeing of our beneficiaries.

Who the charity helps:

How the charity helps:

Page 2

Children Of Pakistan Earthquake

Trustees' Report

For the year ended 31 March 2024

Area of Operations:

Achievements:

The last year, has been another immensely busy year in project delivery towards the alleviation of poverty. We are delighted to introduce new additions to our projects in the form of Enterprise carts, shops, Elderly Support and hospital. Thousands of people have benefited through COPE’s thriving Projects on the ground as follows:

Project/Activity

Project/Activity Total Y/E
2024
Y/E
2023
Y/E
2022
Y/E
2021
Y/E
2020
Water pumps 1575 274 346 397 327 231
Motorised Water pumps 39 11 21 7 0 0
ManualWaterWells 69 2 19 15 22 11
Small Solar Water Stations 8 0 2 6 0 0
Solar Water Stations 18 1 1 4 4 8
Water Filtration Plants 4 0 0 1 2 1
Waterlines to Homes 1 0 0 0 1 0
Masjids 44 5 8 19 11 1
Schools 8 2 0 2 3 1
COPEVillages 7 1 0 2 3 1
COVID Relief Food and Hygiene
Packs
1633 0 0 975 658 0
Other Food Packs 1865 375 380 850 110 150
Winter Relief 2980 200 1500 680 300 300
Free Fruit & Vegetable Market May-20 0
Emergency Relief Packs 202 0 0 0 202 0
Houses built /improved 58 25 8 20 3 2
Orphan Weddings 60 0 0 30 0 30
Wheelchairs 605 155 100 200 150 0
Cataract Operations 600 130 200 270 0 0
Enterprise-Rickshaw donation 15 2 3 7 3 0
Enterprise-Sewing Classes 180 30 60 30 60 0
Enterprise-Goat, Sheep rearing 267 141 60 66 0
Enterprise Carts 20 16 0 4 0 0
Enterprise Shops 2 0 0 2 0 0
Elderly Support 30 0 0 30 0 0
Hospital 1 0 1 0 0 0

Page 3

Children Of Pakistan Earthquake

Statement of Trustees' Responsibilities for the Financial Statements

For the year ended 31 March 2024

Volunteers

COPE relies on the goodwill of volunteers to run all aspects of the charity's work. Our volunteer pool at COPE is steadily growing and currently there are approximately 150 volunteers that give up their time to support the charity at events and charitable activities. We encourage and reach out to the community through social media, our newsletters and website as part of our recruitment drive to involve a diverse range of people in our work.

Ambitions and long term strategies

Our ambition is to expand our activities over a wider geographical are and reach more people in need. We aim to develop and strengthen partnerships at a local, national and international level, to build support, raise awareness of our work and continue to grow organically.

Company and charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charitable company's state of affairs at the end of the year and of its income and expenditure for that period.

In preparing those financial statements, the Trustees are required to:

Page 4

Children Of Pakistan Earthquake Independent Examiners' Report

For the year ended 31 March 2024

We report on the accounts of the Charity for the year ended 31 March 2024, which are set out on pages 5 to 8.

Respective responsibilities of the trustees and examiner

The charity’s members are responsible for the preparation of the accounts. The charity’s members consider that an audit is not required for this year (under section 4144(2) of the Charities Act 2011) and that an independent examination is needed.

It is my responsibility to:

Basis of the independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 members concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention:

Sultan Tariq 103 Common Lane Acocks Green Birmingham B26 3DB

Page 5

Children Of Pakistan Earthquake

Statement of Financial Activities including Income and Expenditure Account

For the year ended 31 March 2024
Notes
Total incoming resources
Resources Expended
Charitable expenditure
2
Governance costs
3
Total expenditure
Net movement in funds
Funds balances at 31 March 2023
Funds balances at 31 March 2024
Incoming resources
Donations
303,444
303,444
244,711
244,711
58,733
55,877
114,610
Unrestricted
Funds
£
244,711
-
303,444
303,444
244,711
244,711
58,733
55,877
114,610
Total
2024
£
244,711
-
389,999
Total
2023
£
389,999
353,969
353,969
-
353,969
36,030
71,507
107,537

Page 6

Children Of Pakistan Earthquake

Balance Sheet

As at 31 March 2023 As at 31 March 2023
Net current assets
Net assets
Accumulated Funds
As at 31 March 2021
Current assets
Cash at bank and in hand
Balance brought forward
Surplus of Income over expenditure
2024
2023
£
£
£
£
114,610
55,877
114,610
55,877
55,877
19,847
55,877
19,847
114,610
55,877
55,877
58,733
19,847
36,030
19,847
19,847
36,030
55,877

These financial statements were approved by the Board of Trustees and were signed on its behalf by:

Nasrat Rafiq Chair Person Date: 31/01/2025

Page 7

Children Of Pakistan Earthquake Notes to the Financial Statements

For the year ended 31 March 2024

1 Accounting policies

1.1 Basis of preparation

The financial statements have been prepared under historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities, the Statement of Recommended Practice; Accounting and Reporting by Charities 2005.

1.2 Incoming Resources

All incoming resources are included on the statement of Financial Activities when the Charity is legally entitled to the income and amount can be quantified with reasonable accuracy.

1.3 Resources expended

Resources expended are accounted for on an accrual basis. Expenditure includes VAT which cannot be recovered and which is included as part of the expenditure to which it relates.

Costs are allocated between charitable expenditure and governance as appropriate. Charitable expenditure comprises those costs directly incurred in carrying out its charitable activities and expenditure of an indirect nature necessary to support these activities. Governance costs are those associated with the constitutional and statutory requirements of the charity and include Independent Examiners' fees and costs incurred in the strategic management of the charity.

Page 8

Children Of Pakistan Earthquake

Notes to the Financial Statements - (Continued)

For the year ended 31 March 2024
2. Charitable expenditure
Charitable expenditure
3. Governance costs
Bank charges
244,711
353,969
-
-
-
-
2024
£
244,711
2023
£
353,969
2024
£
2023
£

Page 9

Children Of Pakistan Earthquake

Trustees' report and financial statements For the year ended 31 March 2024

Children Of Pakistan Earthquake

Contents
For the year ended 31 March 2024
Page
Legal and administrative information 1
Trustees' report 2 - 3
Statement of Trustees' responsibilities 4
Independent Examiner's report 5
Statement of financial activities 6
Balance Sheet 7
Notes to the financial statements 8 - 9

Children Of Pakistan Earthquake

Legal and administrative information

For the year ended 31 March 2023

Status

The Organisation is a charity registered with the Charity Commission on 1 March 2006. The charity is governed by its Constitution.

Trustees: Rehana Rafiq Sofia Tariq Maryam Hussain Maryam Ayub Izna Jameel Chair Person : Nasrat Rafiq Secretary: Sofia Tariq Charity number: 1113135 Registered office: 77 Tangmere Drive Birmingham B35 7QE Charity email: info@copeuk.org Website: www.copeuk.org Independent Examiner: Sultan Tariq 103 Common Lane Acocks Green Birmingham B26 3DB

Page 1

Children Of Pakistan Earthquake Trustees' Report

For the year ended 31 March 2023

The trustees present their report and financial statements for the year ended 31 March 2023.

Chairperson's Review

It is a great honor to lead this wonderful charity which operates solely on the good will, generosity and kindness of good people. As the Chair of COPE , I am extremely proud that COPE remains a 100% charity. This would not be possible without an innovative, resourceful team and the immense support of my trustees, volunteers, donors and the local community.

In 2018 COPE re-launched with a fresh new approach towards breaking the Cycle of Poverty through the provision of Water. Water is the source of life and directly impacts life conditions of people. Without water you can’t grow food, you can't build housing ,you can’t stay healthy ,you can’t stay in school and you can’t keep working. Access to clean water improves health, boosts local economies and impact the livelihood and well-being of marginalized people in many ways. The combined effect is that a local area has been empowered out of poverty. I am very proud of our achievements and our insistence to run our projects in hard to reach areas; to empower the 'forgotten people 'out of poverty by providing the essential human necessities. It gives me great pleasure to know that we are making a difference; the testimonies ,feedback and smiles of beneficiaries reassures us that we are on the right track towards helping break the cycle of poverty.

With the support of the local community and a resourceful team, COPE remains a 100% charity. I feel honored to have a fabulous team on the ground, who continues to work tirelessly to execute our projects during the most difficult time. I would like to thank my fellow trustees, donors, well-wishers and partners for all the time and support they give so that COPE's legacy can continue long after us.

Review of Activities

To relieve poverty and hardship in Pakistan through the operation of projects that promote independence and empowerment. we provide grants to poor and destitute people as well as providing access to education and training for sustained independence. We run a water project in partnership with local and international organisations to improve the health and wellbeing of our beneficiaries.

Who the charity helps:

How the charity helps:

Page 2

Children Of Pakistan Earthquake

Trustees' Report

For the year ended 31 March 2024

Area of Operations:

Achievements:

The last year, has been another immensely busy year in project delivery towards the alleviation of poverty. We are delighted to introduce new additions to our projects in the form of Enterprise carts, shops, Elderly Support and hospital. Thousands of people have benefited through COPE’s thriving Projects on the ground as follows:

Project/Activity

Project/Activity Total Y/E
2024
Y/E
2023
Y/E
2022
Y/E
2021
Y/E
2020
Water pumps 1575 274 346 397 327 231
Motorised Water pumps 39 11 21 7 0 0
ManualWaterWells 69 2 19 15 22 11
Small Solar Water Stations 8 0 2 6 0 0
Solar Water Stations 18 1 1 4 4 8
Water Filtration Plants 4 0 0 1 2 1
Waterlines to Homes 1 0 0 0 1 0
Masjids 44 5 8 19 11 1
Schools 8 2 0 2 3 1
COPEVillages 7 1 0 2 3 1
COVID Relief Food and Hygiene
Packs
1633 0 0 975 658 0
Other Food Packs 1865 375 380 850 110 150
Winter Relief 2980 200 1500 680 300 300
Free Fruit & Vegetable Market May-20 0
Emergency Relief Packs 202 0 0 0 202 0
Houses built /improved 58 25 8 20 3 2
Orphan Weddings 60 0 0 30 0 30
Wheelchairs 605 155 100 200 150 0
Cataract Operations 600 130 200 270 0 0
Enterprise-Rickshaw donation 15 2 3 7 3 0
Enterprise-Sewing Classes 180 30 60 30 60 0
Enterprise-Goat, Sheep rearing 267 141 60 66 0
Enterprise Carts 20 16 0 4 0 0
Enterprise Shops 2 0 0 2 0 0
Elderly Support 30 0 0 30 0 0
Hospital 1 0 1 0 0 0

Page 3

Children Of Pakistan Earthquake

Statement of Trustees' Responsibilities for the Financial Statements

For the year ended 31 March 2024

Volunteers

COPE relies on the goodwill of volunteers to run all aspects of the charity's work. Our volunteer pool at COPE is steadily growing and currently there are approximately 150 volunteers that give up their time to support the charity at events and charitable activities. We encourage and reach out to the community through social media, our newsletters and website as part of our recruitment drive to involve a diverse range of people in our work.

Ambitions and long term strategies

Our ambition is to expand our activities over a wider geographical are and reach more people in need. We aim to develop and strengthen partnerships at a local, national and international level, to build support, raise awareness of our work and continue to grow organically.

Company and charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charitable company's state of affairs at the end of the year and of its income and expenditure for that period.

In preparing those financial statements, the Trustees are required to:

Page 4

Children Of Pakistan Earthquake Independent Examiners' Report

For the year ended 31 March 2024

We report on the accounts of the Charity for the year ended 31 March 2024, which are set out on pages 5 to 8.

Respective responsibilities of the trustees and examiner

The charity’s members are responsible for the preparation of the accounts. The charity’s members consider that an audit is not required for this year (under section 4144(2) of the Charities Act 2011) and that an independent examination is needed.

It is my responsibility to:

Basis of the independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 members concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention:

Sultan Tariq 103 Common Lane Acocks Green Birmingham B26 3DB

Page 5

Children Of Pakistan Earthquake

Statement of Financial Activities including Income and Expenditure Account

For the year ended 31 March 2024
Notes
Total incoming resources
Resources Expended
Charitable expenditure
2
Governance costs
3
Total expenditure
Net movement in funds
Funds balances at 31 March 2023
Funds balances at 31 March 2024
Incoming resources
Donations
303,444
303,444
244,711
244,711
58,733
55,877
114,610
Unrestricted
Funds
£
244,711
-
303,444
303,444
244,711
244,711
58,733
55,877
114,610
Total
2024
£
244,711
-
389,999
Total
2023
£
389,999
353,969
353,969
-
353,969
36,030
71,507
107,537

Page 6

Children Of Pakistan Earthquake

Balance Sheet

As at 31 March 2023 As at 31 March 2023
Net current assets
Net assets
Accumulated Funds
As at 31 March 2021
Current assets
Cash at bank and in hand
Balance brought forward
Surplus of Income over expenditure
2024
2023
£
£
£
£
114,610
55,877
114,610
55,877
55,877
19,847
55,877
19,847
114,610
55,877
55,877
58,733
19,847
36,030
19,847
19,847
36,030
55,877

These financial statements were approved by the Board of Trustees and were signed on its behalf by:

Nasrat Rafiq Chair Person Date: 31/01/2025

Page 7

Children Of Pakistan Earthquake Notes to the Financial Statements

For the year ended 31 March 2024

1 Accounting policies

1.1 Basis of preparation

The financial statements have been prepared under historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities, the Statement of Recommended Practice; Accounting and Reporting by Charities 2005.

1.2 Incoming Resources

All incoming resources are included on the statement of Financial Activities when the Charity is legally entitled to the income and amount can be quantified with reasonable accuracy.

1.3 Resources expended

Resources expended are accounted for on an accrual basis. Expenditure includes VAT which cannot be recovered and which is included as part of the expenditure to which it relates.

Costs are allocated between charitable expenditure and governance as appropriate. Charitable expenditure comprises those costs directly incurred in carrying out its charitable activities and expenditure of an indirect nature necessary to support these activities. Governance costs are those associated with the constitutional and statutory requirements of the charity and include Independent Examiners' fees and costs incurred in the strategic management of the charity.

Page 8

Children Of Pakistan Earthquake

Notes to the Financial Statements - (Continued)

For the year ended 31 March 2024
2. Charitable expenditure
Charitable expenditure
3. Governance costs
Bank charges
244,711
353,969
-
-
-
-
2024
£
244,711
2023
£
353,969
2024
£
2023
£

Page 9