REGISTERED CHARITY NVMBER: 1113836
REPORT OF THE TRUSTEES AND
AVDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023
FOR
KASHMIII ORPHAN RELIEF IRUST

KASHMIR ORPHAN RELIEF TRUST
CONTENTS OF THE FINANCIAL STATEMENIS
For The Year Ended 31 October 2023
Puge
R•fer•ne• ond Admlnlstrallve Delalls
Report ol Ihe Tiusleei
stalemenl ol Ivvslees, Responilbllllles
Report d the Independent AudStoM
10 to 12
stutement of Flnanclul AetFvltl•i
13
Balunc• Sheet
Cush Flow Slolemenl
Nolei to the Cgih Flow Stalem*nl
Notes to th* Flnunclul Stal•m•nli
17 10 23
D•lull•d Slolement of Flnanclol Acllvwlei
24

KASHMIR ORPHAN RELIEF TRUST
REFERENCE AND ADMINISTRATIVE DETAII5
Fol The Year Ended 31 October 2023
TRUSTEES
Mr A A Lalil
Mr M Akhtar
Mr M M Alzal
Mr M R Boshii
Mi M Yaqoob
Mr N Forooq
Mr Z Hussoin (resigned 15.6.241
Mr M Nisar
Mr A Hussoin loppolnted 23.9.231
PRINCIPAL ADDRESS
Leicester Busin&ss Centie
I I I Ro55 Walk
Leicester
Leiceslershire
LE4 SHH
REGISTERED CHARItY NUMBER
1113836
AUDITORS
TC Group
31 High View Close
Homillon Ollice Park
Leicester
Leice5te15hire
LE4 9LJ
Page I

KASHMIR ORPHAN RELIEF TRUST
REPORT OF THE TRVSTEES
For The Yeur Ended 31 O¢lobei 2023
The tru5tee5 present thelr report ￿th the Ilnanclal slalements ol the charlly lor the yeor ended
31 October 2023. The trustees have odopted the piovisions Of Accounting ond Repoillng by Chorities..
Slotement ol Recommended Practlce tspplicoble lo charllle5 preporing their occounls In accordonce with
the Finoncial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 lellecllve l Jonvary
20191.
OBJECTIVES AND ACTIVITIES
Oblectlve5 and alms
The key objective of tho charity 15 lo roise fvnds for the pulpose of providing relief to the poor. disobled.
wdows. ond orphans ol Azod Jommu K05hmir-Pokislon, W11h the assistonce ol the charity, th?se categories of
people ore provlded wllh (depending on Ihelr needl necessllles such as food. shelter. clothes, medicines,
edvcotlon, wheelchoSrs. sevAng machlnes ond clean woter, where fe051bltr.
Publ1¢ benelll
The Trustee5 hove revlewed the general guldonce provlded by the Charlly Comwls51on ￿th r8gord to a
51olemenl ol publlc benelll. The Tru51ses hove en5vred Ihol the chailly remolns Iocu55ed on our chorlloble
oIM5 ond conllnue lo deliv&r benellls to the publlc.
Grantmaklng
KORI does not prts￿de gionls lo any Indlvldua1s or organlsotlons. Funds used lor our own s&lecled projects
l.e.. 5U51olnubS1Sty ol our own orphanago In Mlrpur, Azod K05hmir and dislribullon ol rood re11el pockoges,
wheelchalis. and sewlng machine5 for the poor & needy people ol Azad Kashmir - once the need hos been
verified by our own locol teams.
ACHIEVEMENT AND PERFORMANCE
Chaillable acllvllles
Orphans Sponsorihlp and Sustalnablllty Program
During the peilod YE 2023. The KORT 5ponsorshlp Progrom ¢otered lor 440 orphon chlldren based In our
pvrp059-bvill home lor orphons.. namely The KORT Educationol Complex, Akhtorobod. Mlrpur. Azad Koshmlr. Al
KOR T. Ihe chSldren ore safeguarded from the scourge ol poveily and piovlded with Iiesh meols, sale and
secure envlionmenl, livlng accommodallon. recreallonol locilitl&S, COsvoI clothlng, school unllorms. m&dlcal
care, and qvalily education.
Oetob•r 21Y23
The KORT HOSPITAL piolecl Is o bsacon ol hope for the approxlmalely 4.5 mllllon residents ol Azod Ka5hmlr,
muny ol whom Ilve below the poverty line ond foce tho challenge ol trov8lling to 151omobod lor speclollst
Iieolmenl-a louiney that 15 often vnalloidable. To oddre5S this dlre need. KORT Is con51rucllng the loigsst
Iree-ol-cost hospital In Mlrpui. Azad Koshmli. Thls 500-bed mLJllldlscipllnory hospital will oller a comprehenslve
rongo of tertiary ond secondory care seivi¢es. inlroduced in phosos, The grovndbreoking ¢oiemony. led bv
Commander 10 Corps, Lt. Gen. Shahid Imilaz, on th& 7th October moiks the Start ol o project that piomise5 to
slgnlllconlly enhance the healthcare inlrosliucluie ol the reglon. The h05pilal oims lo piovlde 'lree' quolily
heollhcore Ihol is accessible lo all. especially catering to the nogds ol those who connot oflord medicol
expensos. The iniliotlvg 15 Q testamenl to KORT'5 commitrnent to ollevioling human sufloring ond impioving tho
quallly ol Ille lor the people ol Azad Koshmlr
Alhomdulilloh, the completion ond inougurotion ol the second 51ale-ol-Ih8-art orphonog? on 8th October
by the Koshmlr Oiphon Rellel Trust IKORTI in Swobl. KPK. Is o momentou5 o¢¢oslon. This new home Is a
tesloment to Ihg collective effor15 ond generosity of people from across the globe. It 5tond5 os 0 soncluary ol
comloit ond cole lor the orphons. providing them wlih a nurturing enviionmenl to grow ond thrive in. We
extend ovr deepest gratitvde to oll the oltendees who mod? the journey lo be parl Of thi5 5ignlficant event.
May this home serve as a foundation loi a hopeful and Secure future lor Ihe children il 5heller5.
Poge 2

KASHMIR ORPHAN RELIEF TRUST
REPORT OF THE TRUSIEES
For The Year Ended 31 October 2023
September 2023
The joint effort by the Graham Layton Trust and the Layton Rohmatullo Benevolent Trust ILRBTI to orgonize on
Eye Comp al the KORT Complex in Mirpur, AJK. Is a proiseworthy initiative. These eye comp5 ore vitol in
Identifying and Ireollng vi5uoI impairments omong children, offering criticol eye care serrflces thot can lead to
improved educationol ond social outcomes. The focus on enhancing the vision ol young individuols Is o step
loword5 ensuring they hove the opporlunities for a succe55lul lulure. 11 is with optimism Ihot such initiatives will
persist in bringlng about meoningful change and benefits lo the chlldren Served.
Avgvst 2023
KORT OENTAL CLINIC INAUGURATION FOR THE NEEDY.. Alhamdulillah, Ihe kind-hearted donotion ol u house in
Mirpur has enobled the Kashmir OFphan Relief TIu5t IKORTI to establish a dental clinic. This clinic 15 yet onother
testament lo KORT'S dedication lo serving humanity. offering es5entiol dentol treolments at o minimol cost of
Rs 50 only. to make it occessible to the poorest. The inouguralion wa5 honoured by the presence ol notoble
dignitarie5. enhancing the significonce ol the event. Our deepest grotitude goes to the donor and all the
Individuals who have supported this noble cause. Moy this clinic conlinue to piovide voluoble service5 to the
community.
KORT CLEAN DRINKING WATER PROJECT.. Alhomdulilloh. tho inougurotion of two new Water Filtration Plan15 in
Moll District and Bainalo District. both in Bhimber AJK. mark5 0 significant advoncemenl in public heotth and
wellaie. The generosity ol the donor5 who made thi5 possible cannot be oveistoted. Acce55 to clean watei 15
e55ential for life, and these plants ore poised lo greotly improve the quolily ol Ille for the local communllie5.
The impact of such contributions is profound, ensuiing thol the basic need for clean water is met with
grolilude and hope for a healthier future.
Juty 2023
KORT TURNING DISABILITY INTO ABILITY.. KORT has Successfully complgted a crucial wheelchoii occess project
for vulnerable disabled individuals ol the High Court ond Session Court of Mirpur, AJK. We extend our heorllell
gratitude to Justice Kholid Rosheed, Justice Hlgh Court. lor inougurating this essentiol initiotive.
KORT EDUCATION lor ALL PROJECT.. The construction ond handover of the new primory School in Numbal
Sorori. Disll Poonch. to the AJK government is o signilicont step toward providing quolity educolion ond
fostering piogres5. Our heorllelt gratitude goes oul to the generous don015 who made this possible. The
before-ond-ofler photos highlight the positive impoct ol this initiotive. May the children thrive ond contribute
to the belteiment of our nation!
June 2023
Education for every child Project.. AlhomduNlloh! The Kashmir OTphon Relief Trust IKORTI celebrole5 the
successful completion ol the Government 8oy5 Primary School in Red Villoge. Falehpur Thakialo, situated
along the Line of Control in AJK. Thi5 ochievemenl. mode possible through Ihe generous contributions ol
donor5 from Molawi. slonds 05 a prime example of the power ol collective ellort. goodw￿11. and humanilv
wilhoul borders. The estobli5hmenl ol thi5 educolionol institution promises lo be a tronsformolive loice foi the
vouth in the region, providing them with the lools for intellectvol and personal growth. 11 is hoped that the
school will become a symbol of hope ond advancement. losteiing a brighter Ivlure loi the communily.
KORT housing project lor flood allected in Sindh.. By the grace ol Allah. the completion and handover of 70
houses lo the most oflecled by the floods in the Tando Allohyor disliict of Hyderabad is a milestone ol hope
and resilience. The key handover ceremony wa5 notably ottended by dignitarie5 inclvding Air Chief Ma15hol
Sohoil Amon ond SSP Tando Allohyai. Syed Saleem Shoh. olong5ide Chairman KORT, Choudhary Mohammed
Akhlor. reflecting a collective commitment to uplilf those in dI￿e need. Profovnd thonks are extended to the
generous donois whose contributions hove been In5trumentol in reolizing this project. It Is the eamestr hope
that these new homes will 5tond os hovens of safety, comfort. ond new beginnlngs for the deseNing lomilie5.
May 2023
Page 3

KASHMIR ORPHAN REIIEF TRUST
REPORT OF THE TRUSTEES
Foi Th• Yeui Ended 31 Oclober 2023
Estob5ishment of compulei lobs in N&&lum valley.. The news of the Koshmlr Orphon Relief Trust IKORTI
Inouguraling fully fumished Computer laboiotories ol the Government Khawolo Shakir Ullah Higher Secondory
School and Ihe Government Glrfs Hlgh School Khowajo Seri Lowot in Neelum Valley Is Sndeed uplilling. The
ceiemony. olliciotgd by MLA Peer Mozhoi Shah and ollended by edvcolional officials such as the DEO,
Deputy DEO. ond AEOS. signifie5 a remarkable advoncemenl. The Iransformation from a lack ol proper
tacilitie5 lo the provlsion of cutling-¢dge laboratorles represents a leop loword In edvcotional resources lor
the rggion. Wlth these lobs now ovoiloble, not only will the cutrent cohort ol students benefit, but olso
countless futuie genertttlons. 115s a lervenl hope thot Iheso focililie5 wll 8nhance the educolional experSenctrs
ol the students. loslering Iheir Intellecluol growlh ond opening new horizons for their fuluie endeovours.
Women Empowerment.. The InStiotion of a new sewing School In Muztslfarabad by the Choirmon of the
Kashmli Orphon Rellel Trust IKOR TI 15 0 5ignificonl stride in empoweilng women In the communliy, The projecl.
led by TrArs. Lolba Kouser. stands as a beocon ol inspirolion. This ventvre aim5 to Impart valuoble skills to
women, thereby enabling thèm to prosper ond mak8 meanSnglul conlrlbutions lo thtrlr communllle5. A round
ol opplau5915 warranted loi KORT for thelr relentloss supporl ond commSlmenl lo th15 empoweiing inltlollve.
Maich 2023
- Another Successful Romodan
KOR T hos mode a signillcanl Impocl during the holy month ol Rarnadan wSth Its composslonote InS1ialive lo
011evlale hunger In Azad K05hmli. The oigonlzotlon's dlstrlbullon ol food packs to families In n?ed Is a crfllcal
$vpporl system. provldlng suslenonce to those groppling wlth lood In5ecuilly. Each food pock, priced ot £40, Is
pocked wllh vliol 51aples Includlng lenllls. vorlou5 spice5, 5all. sugar, rlce, flour, and ghee, ond Is more than
5ullicienl lo l&ed a family ol live for on ¢ntiie month.
In oddilion lo the food old, KORI'S piovSslon ol Fltiana, along wSlh the d15trSbvllon of th& Quion and prayer
mats. embodles the true e55ence of ernpolhy ond community splill. 11 is hoped that thes8 oc15 01 kindn935 ore
ble55ed ond guld&d by the dlvlne. The parllclpotion ol distinguished guests such os Commlsslon&r Choudhary
Shoukat, AC Sardor Abdul Qodor. ond Vlce Cholrman Ra50 Nadeem hlghllghls the 51renglh found sn solldaiily
and bensvolencg 05 port of thi$ vnlt&d endeovoi.
KOR T extends lis sincere thank5 to donors from around the globe loi the51 tru51 in the orgonizallon as a condull
lor Ihelr Zakal, Fidya, ond Fitrono conliibullons. The onlic5pallon lo conllnue IhSs seivlce in the lollowlng yeoi Is
hlgh. and it Is with eager hearts Ihul KORT look5 lopNard lo the ongoing p051tive ellecls these donallons wll
hove on the IIv05 of the beneflclail2s.
The chorltable ge51ur¢ ol dlstrlbuling 120 wheelchalrs lo Indlvldua1s. Inclvdlng women ond chlldren Impocted
by the hosllllties ol the Line ol Control ILOCI, hos been o source ol great In5plrolion. The ceremony. which took
ploce In Kholrotto ond was groced by the piesence ol the Mlnistei ol Heollh N15ar Ansoi Abdoli omong olher
e5toemod dign5toiles. slonds 0$ o le51ament lo the endurlng splilt ol humanStar5an15m. Thls Inillullve not only
reflec15 a deep 5on5e ol gmpothy but olso o steodlasl dedication to Improving the Ilves ol those alleclsd by
adverslly. It is the slncere hope Ihol thsse wheelchoirs wll provide incieosed mobility ond o meosure ol rellel
to Ihe reclplents. enhonclng Ihelr qvollly ol1S1e.
Februory 2028
- The devasloling earlhquake Ihot stiuck the oleo between Syria and Turkey hod o profound impocl, resultlng
In wldespread damage and 10s5 01 life. The ollecled communllles loced Immense choll?nges due to their
unpreparedne55, compounded by existing pool conditions und limited re50vrce5. KORT'S iopid response. In
collaboration with the Pokistan Army, 15 truly commendoble. Over the course ol three rmonths. they delivered
essenliol supplies 5vch 05 food. medicine5. and wheelchoiis to 5yiia and Turkey. demonslioting their
unwavering commitment to ollewating suffering. We expies5 Qur grotilude lo all the donors who suppoiled this
critical appeal. Moy these modest efforts be accepted by the Almlghty. gulding u5 loword luilher comp055ion
and 0551Stonce for th05& in need.
Jonvory 2023
Page 4

KASHMIR ORPHAN RELIEF TRUST
REPORT OF THE TRUSTEES
For The Yeov Ended 31 Oclober 2023
Il's truly heartworming lo leorn aboul KORT'5 Housing Project for Underprivileged Fomilies in Chilleipaii. Miipur
AJK. The construction ond subsequent hondover of o house to a deserving individuol èxernplify compassion
ond unwovering commitment. The presence ol Honourable Deputy Commi55ioner Miipui. Chairmon KORT.
Governing Body Member5, ond the dedicoted teom membeis further underscores the 5ignificonce ol Ihls
initiative. We extend our heortlelt giatitude to the geneiou5 donor5. SUPPOlters, and Muskorleers who moke
such impacllul projects Possible. Moy this ne￿Y provided house bring comfort, security. ond ts piofovnd Sense
ol belonging to it5 fortunate new resident.
December 2022
Supplylng waim clothing lo 10,OtM) underprivileg&d children in Azad Kashmir is a vltol endeavour. KORT Every
year provide5 Worm clothing lo the children of Azad Ka5hrnir. The cost lor thls year is £2.50 per child. this
modest investmenl can signilicontly enhance their well-being during the wnter monlhs. Moy this initiotive
piovide much-needed warmth ond ieliel lo those who iequiie il most. Zakol'5 Pivotol role in supporting Ih05e
in need is commendoble, ond l appreciote your acknowledgment of 115 impact
The succ85sful lundr0i5ing event in Luton. where funds were collected foi the bum center h05P1tol. is truly
inspiring. The lact that it wa5 a fvll hovse ond ochieved o record-breoking outcome speok5 volumes obout the
dedication and p05sion ol everyone involved. Congratulation5 to the entire Lulon Team and the hAu5KOR Teers
for theii hord work ond commitment. A speciol thank you goe5 out to the amazing donors of Lulon. Their
generosity and unwovering support play a ciuciol role in making a 5ignificont impact on the lives of those who
need it m05t. Together. we can continue to creole positive change ond uplift our communitie5.
November 2022
In Islomabod. a deleg(5tion led by Chaudhry Muhommod Akhtor, Chairman ol the Koshmir Orphan Relief
Trust IKORTI. olong with Azad Koshmir's Prime Mini5tei ond President of Tehieek-e-In5of Azod Kashmir. Sardar
Tanveer IIy05 Khon, briefed the Prime Minister of Azad Koshmii Dn the ongoing development projects in the
region. Country Director KORT Sajid Dilowor Khan. British Social figvre Abid Hussain. Islomabad 5enioi jouinolisl
Ri2won Abba5i. and Engineer Asghar Hoyot weie olso present during the meeting. The Prime Minister expressed
hi5 commitment to Iranslorming Azod Kashmir into o welfare stote. wth a porliculor locus on educotion for the
children of mortyr5 and victims of the Line ol Control. The recognition of courl services in the welfare field in
both Azad Koshmir ond Pakistan is welkc*e5etved.
Fvndralslng actlvttle5
Here ore KORT'S moin fundiolsing rnethod5 ond oclivities..
o Charity Fundroi5ing Dinners The charity holds charity fundraising event5 throughout the year in dilleient
cities ocioss England to piovide feedback to our donors of how and where Iheir donations hove been used
and shale plan5 of future projects lor the susloinobility of KOR T and lo eose Ihe pain of the svffering humanity
in Azod Koshmir and Pakistan..
o TV & Rodio Appeals - Live Rodio AppeaL% ond Live TV Appeals were bioodco5ted during this accounting
period.
o Online Fvndroi5ing Plallorms Several ol our Mv5keteers Ivolunleersl from ac1055 Englond roised funds lor
KORT by selling up lundralslng poges on Jv5tgiving.com.
Page S

KASHMIR ORPHAN RELIEF TRUST
REPORT OF THE TRUSTEES
For The Year Ended 31 October 2023
FINANCIAL REVIEW
Flnanclal posttlon
During the year ended 31st October 2023, the chorify received an Income lotolling £3,803,046 12022..
£4,358,0801. Thi5 included Gift Aid of £263.051 12022.. £263.5581 of which was received from HMRC. An
expenditure of £4.207.442 12022.. £3,453.4181 was incurred to meet the chority's prime objectives in Azad
Koshmir. £3,763,84512022.. £2.940.4211 ol the total expenditure went toword5 the running ol the orphonoge in
Mirpur Azad Koshmir ond loward5 pioviding relief to the suffering humanity in Azod K05hmii and Poklstan. The
total amount ol funds corried IopNaid was £2.686,23212022= £3.090.6281.
After b8ing restricled to dellver our choriloble projects in AJK & Pokiston during the Cowckl 9 pandemic, 2022
wos o yeor of normality with no More lockdowns or cvrlews. and heollh restriclion5 being lifted. However. as
people went about embrocing the'New Normal Life,. the cost ol living soored which increased the c05t of our
charitable prolects ond the running c05t of KORT. These problems were exocerbaled wilh tho political lumoll
in Pakistan.
The tough two yeors ol Cowckl g hod coused o backlog of our charitable projects. and we hove hod to
postpone some projects further due to piioritising relief ond rehabilitotion project5 foi eaTthquuke hil
Afghonlstan and flood allected Pokiston.
However. despite the challenges brought by the cov1￿19 pandemic and the uncertointies caused by
inflotion. KORT hos shown great resilience by delivering on our stiotegic objective5 for 2023.
2024 will See further progre55 of some key projects including the KORT Burn Centre ond Ihe KORT H05Pitol.
Pilnclpal fvndlng sources
Funds received vio direct debit ond slandlng order iemalns a key source of Income for KORT. This mointoins a
constant flow of income to SU5toin our orphan5' home and deliver our chorilable objectives.
Gift Aid 15 0150 an Imporlont source of income for KORT, ond we moke effective use of Ihls additional money.
Gilt Aid help5 to cover our essenliol operoling ond adminislialion costs. ensuring principal donotion5 have
maximum impocl ond reach Ih05e in need.
100% Donallon Pollcy
Our l 00% Donolion Policy ensures thot every penny donoted by our supporters goe5 directly lo our charltable
projec15 and couse5, wilhout any deductions for administiotive or operotionol costs.
Poge 6

KASHMIR ORPHAN RELIEF TRUST
REPORT OF THE TRUSTEES
For The Year Ended 31 Otlober 2023
FINANCIAL REVIEW
Re5eNes pollcy
Purpose
The puip05e of the Reserve Policy is lor KORT UK to build and maintoin odequale level of unrestricted fvnds
to support KOR T AK'S doy-to-doy Dpeiation5 in the event of unforeseen shoillalls. The ieseive may a150 be used
loi one-time. nonrecurring expenses that wll build long-lerm copocity, such as stall development and
investment inlra51rucluie.
Reserves are not intended lo replace o permanent loss of funds 01 eliminate an ongolng budget gop. The
chorily intends for the reserves lo be used and ieplenished periodically a5 necessary. Thi5 Reserve Policy will be
mplemented in conjunction wlh the other financial policies ol the charity and is intended to support the
goals and strategies conloined Sn those related policies ond In strotegic ond operational plans.
DellnWlon$ and Goals
The Reserve 15 defined 05 the designoted fund set oside by oclion of the Board of Trustee5. The minimum
amount to be designoled as reserve will be esloblished in on amounl odequote to moinlain ongoing
adminislrolive costs loi o set peiiod measured in Months. The reserve serves a dynomic role ond wll be
reviewed and adjusled in ie5ponse to internal and external changes.
The intention ol KORT UK is to build a minimum ReseNe fund equal to 3 years of average recurring operoting
costs. This is calculated by KORT AK'S monthly running costs multiplied by 36 months. In oddition to calculoting
the actuol reserve ot the fiscal yeor-end. the reserve fund minimum wll be colculoled eoch year oller
opprovol ol the annual budget. These reserves wi51 be repoited to the Boord of TvJ5tees ond included In the
regular Ilnancial reports.
Fundln9 01 Reseryes
The Reserve Fund will be funded by KORT UK Mqth 5uTpIv5 vnre51ricled opeioling lund5. The Board of Trustees
moy, from lime to lime. direct thot 0 Specific 50vrce ol revenue be set aside foi reserves. For example. speclol
appeals.
The Board of Trustees will idenlily the need foi access lo reserve funds and confim that the use is consislent
with the purpose ol the reserves as described in this Reserve Pollcy.
Author￿ to Use ReseThes
KOR T AK will submit a request to use reserves lo Ihe Board of TIu5tees. The request will include Ihe onalysis ond
determination of the use of funds and plans lor replenishment. The charity's gool is to replenish the fund5 Used
ilhin o reosonoble omount of time 05 necessary lo resloie the Reserve Fund to the target minimum omount.
The 8ooid ol Trustee5 will either approve or modify the ieque5t ond outhorise Ironsler from the Reserve Fund.
Reportlng and Monltollng
The Board of Trustees are responsible lor ensuring Ihot the Reserve Fund Is moinlained and used only a5
described in this Policy. Upon approval of the use ol ieserve funds. the KORT AK'5 accounts deportment will
Maintain records of the use of funds ond plan lor replenishment of the reserve fund accounl. KORT AK'5
occounls depaitment will provide regular periodlc reports to the Board ol Trustees ol progress to ie5toie the
fund to the target minimum amount.
The Boafd of Tru5tee5 Mrill onnualEy discuss whot additionol risk factors might be considered for the orgonisation
ond the impoct of budgeting on reseNe level5.
Revlew ot Pollcy
This Policy will be revlewed by the Board of Trustees annually ot minimum, or sooner if worranled by Internol or
externol events or changes. Chonges to the Policy will be recommended by the accounts deportment to the
Bocjrd of Trustee5.
Thi5 policy. upon every revision hereof. must bg distributed by the Office Monager to the lollow4ng
individvalslenlilies.. Internal Account5 department, relevant manage[5.
Page 7

KASHMIR ORPHAN RELIEF TRUST
REPORT OF THE TRUSTEES
For The Year Ended 31 Oetober 21r23
FINANCIAL REVIEW
The Internal Accoun15 depaitmenl is establlshed by the KORT Board ol Trustees to recommend financiol
policies, strategies. and budgets that suppoil the mission. values. ond slrotegic plon of the choiify. Its PUlP05e
is lo ensure the linonciol health ond integrity of the charity in pu15uiI of it5 mission to locus on ollevioling
poverty for those in dire need of humanitorion uid
vio critical emergency oid. andlor social sustoinoble
prolects.
Golng concern
The Iivstee5 consider thot there are no material uncertainlies about the charity's ability to conllnue as o golng
concern nor ony significant areas of uncertointy that affecl the carrying value of asset5 held by the charity.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Govemlng documenl
The chority is contiolled by ils governing document. a deed of trusl and constitutes an unincorporoled chorlty.
The charity is constituted by a Trust Deed doled 10 Apiil 2006 ond 15 regi51ered with Ihe Chatity Commission In
Englond. UK.
Recruwmenl and appolntment of new trustees
The recruitment ond selection ol new members ol the Boord ol Trustees Is the responsibility of the Board.
ffte selectlon process includes inviting selected individuols who hove been offiliated wth KORT over the yeors
and ore respecled In their own communities lo a meeting wlh senior Iruslees lo assess their suitobility for the
role. Following this, the Trustees meel lo discuss each applicanl. and Ih05e who are felt to fulfil Iheir criteria ore
invited lo join the Boord subject to appropriute check5 Ond reference5.
Organlsatlonal 51ructure
KORT hos 8 tfustees, 3 fvll-timo admin staff, ond o grophic dosigner in the UK.
Indvctlon and tsulnlng ol new Iw$tees
Trustees that are selected ore already awore of Ihe ways of working of KORT. Once on board. the senior
trustees explain to them their role5 ond respon5ibilitie5, an introduction to oth8r trustee5, on overview of iecent
octivities, on explonotion ol the Board loimot. processe5. and ovi piojects.
R15k management
The trustees hove o duty to identify and review the risks to which Ihe chority is exposed ond to ensure
appiopriole contro15 are in place to provide reosonoble 05surance against Iroud and error.
Approved by order ol the boord of tru51ee5 on
ond signed on it5 beholf by..
Mr M Akhlo
Tiustee
Poge 8

KASHMIR ORPHAN RELIEF TRUST
SIATEMENT OF TRiISTEES' RESPONSIBILITIES
For The Year Ended 31 October 2023
The Iruslees are responsible for preparing the Report ol the Trustees ond the financial stalemÈnt5 in
occordance with appllcoble low ond United Kingdom Accounting Standord5 (United Kingdom Generally
Accepted Accounting Piacticel.
The law applicable lo charities in England and Wales. the Charitie5 Act 2011. Chaiily (Atcounts and Reports)
Regulolions 2008 and the piovi5ions ol Ihe Irust deed requires Ihe Iruslees to prepore financial slalemenls for
each finonciol yeor which give o tTue and foil view ol the stale of olloirs ol the charity and of the incoming
resources and opplication of resources, including the income and expenditure, of the chority lor that period.
In preparing those linanciol slalements. the trustees are required to
select 5Uitoble accounting policies ond then apply them consistently-
observe the methods and principles in the Charity SORP.,
make judgements and estimate5 that are re050noble and prudent.,
5tote whether opplicable accounting stondards have been followed. sublect to any materiol dgpartures
disclosed and explained in the finoncial statements.,
piepaie the finonciol slalements on Ihe going concem basrs unle55 it is inappropriate lo presume that th
chority will conlinue in business.
The trustees are responsible for keeping proper occounting records which di5c105e with reosonoble occuiacy
at ony time the finoncial p0511ion ol the chaiity ond to enable them to ensure that Ihe financial statements
compty with the Charities Act 2011, the Charity (Account5 and Reports) Regulotions 2008 and the provisions of
the trust deed. They ore olso responsible lor 5afeguording the ossets of the charity ond hence lor toking
re050noble steps for the prevention ond deteclion ol fraud and other irregulaiilies.
Poge 9

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
KASHMIR ORPHAN RELIEF TRUST
Oplnlon
We hove ovdited the financial slotements of K05hmir Orphan Relief Trust (the 'charity'l lor the year ended
31 October ?023 which comprise the statement of Finonciol Activitie5. the Balance Sheet. the Cosh Flow
5toteMent ond notes to the finoncial statements. inclvding o summory of Significant accounting policies. The
flnonciol reporting fromewoik thot hos been applied in their preporotion 15 applicoble law ond United
Kingdom Accounling Slandord5 (United Kingdom Generalty Accepted Accounting Praclicel.
In our opinion the financial stotemenls..
give a true ond foir view of the stole ol the charitys offairs a5 Ot 31 October 2023 and ol Its Incoming
resources ond applicotion of re50uices. for the year then ended..
have been properly prepored in accoidance wth United Kingdom Generolly Accepted Accounting
Proctice.. and
have been prepoied in accordonce with the requirements of the Choritie5 Act 2011.
Busls lor oplnlon
We conducted our oudit in accordance wilh Inlernational Standords on Auditing IUKI IISA5 IUKII and
opplicoble low. Our responsibilities undei those 5tandaTds are further described in the Audi1015' respon5ibililie5
for the audit ol the financial stotement5 seclion of our ieport. We are independent ol the chority in
occordance wilh the ethical requiiemenls that ore relevant lo our ovdit ot the financial statements in the UK.
includlng the FRC'S Elhical Stondard. and we have lullilled oui olhei ethicol responsibilitie5 in occordonce Mllh
these requlremenls. We believe that the ovdit evidence we have Obtained 15 sullicient and appropriote to
provide a basis for our opinion.
Concluslons relallng lo golng concem
In auditing the financial slalement5. we hove concluded thot the tru5tee5' Use of the golng concern b0515 of
accounting in the pieparation ol the linanclal statements is oppropriote.
B05ed on the woik we have perlowied, we hove not identified ony material uncertalnlies relating lo event5 or
condition5 thol, individually 01 collectively. may cast significant doubt on the choriV5 ability lo continue 05 a
going concern tor o peiiod of at least twelve months from when the Ilnoncial slalement5 ore outhoii5ed for
15sue.
Our responsibilitie5 and the responsibilities of the tIU5tees With iespect to going concern are described in the
relevont sections ol this report.
Olher Inlormatlon
The trvstee5 are responslble lor the other inloimotion. The other information comprises the inlormollon included
n the Annual Report. other Ihon Ihe financial slatements and our Report ol the Independent Auditors theieon.
Our opinion on the finoncial slalemenls does not cover the olher information ond, except to the exlenl
othefWi5e explicitly stated in our repoil. we do not express any form ol ossuiance conclusion thereon.
In connecllon wilh our oudil ol the finonciol stalemenls. our responsibility 15 to read the olhei infoimalion and.
in doing 50. consider whether the olhei inloimalion 15 materiolly inconsi51enl wilh the finonciol stoternent5 or
our knO¥￿edge obtoined in the audit 01 otherwise appear5 to be materially rnisstaled. 11 we identify such
moterlal inconsistencies or opporent moteriol misstotemenls, we ore required to determine whelhei Ihls gives
rise ID a material misstatement in the Ilnonciol stotemenls theMse￿e$. 11. b05ed on the woTk we have
performed. we conclude that there is o materiol Mlsstotement ol Ihls other informotion, we ore required to
report that fact. We have nolhing lo repoil in thls iegoid.
Matters on whlch we are requlled to report by exceptlon
We have nothing to ieporl in respect ol the following mallers where the Chorilies (Account5 and Report51
Regulotions 2008 requires v5 to report to you if. in our opinion..
the inlormolion given in the Report of the Truslees 15 inconsislent in any moteriol respecl the linanclal
stotements., or
sullicienl occounting record5 hove not been kept., or
the finonciol 51olemen15 are noi In ogreemenl with the accounting records ond ielurns.. or
we hove not received oll the information and explonotions we require for our oudll.
Poge 10

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
KASHMIR ORPHAN RELIEF TRUST
Rtsponslbllllles ol truslees
As exploined mole fully in the Statement of Trustees. Responsibilities. the ttV5tees are responslble for the
pieparotion of the linonciol statements which give a true ond loir view. and loi such inteinal control os the
trvslees deleimine 15 necessary to enoble the preparotion ol financial 5totements that ore flee from material
mi5Stotemenl. whether Isue to fraud or error.
In preporing the financial stotemenls. the tru5tee5 ore iespon5ible for a5sesslng the charity'5 obilily lo conlinve
as a going concein, disclosing. 05 opplicable, matters related lo going concern and using the going concern
basis of occounting unle55 the trust&es either intend to liquidate the charily or to ceose opeiolions, or have no
realistic alternative but to do so.
Our re$ponslblllttes for the audlt ol Ihe ffnunclal stotemeb)ts
We hove been oppoinled 05 oudit015 under section 144 of the Charities Acl 2011 and report in occordance
th the Act and relevont regulations mode or having effect thereunder.
Our objective5 ale to obtain reoson(5ble ossurance about whether the financial stotemenls 05 a whol& ore
free from materiol misstatement. whelher due lo fraud or error. and to i55ue a Reporl of the Independent
Audit015 thot includes our opinion. Reosonable assurance is a high level of ossurance. but 15 not a guarantee
thot on ovdil conducted in accordance wlh ISAS IUKI wll oTrway5 detect o moterial mis5talemenl when it
exists. Misstatements con ori5e from fraud or error ond (sie considered material if, individually or in the
aggregate, they could reasonobly be expected to inflvence the economic deci5ion5 01 usefs loken on the
b0515 of these financial 5totements.
The extent to which our procedure5 are capable ol detecting irregulorilie5. including fraud is detalled below..
We obtoined underst0nd￿ng ol the legal ond regulatory frameworks that are applicoble to the charlty and
determined Ihot the most slgnificonl fromewoik5 which are directly ielevont 50 specific asseilion5 In the
linonciol statements are those thol relote to the reporting framework IUK GAAP and the Componies Act 20061
and the ielevant tox compliance regulalion5 in the UK.
We understood how the chority is complying wth those Iromewoiks by moking enquiries ol monagement und
those responsible for legol ond compliance procedures. We cotroboroted our enquiiie5 through review ol
boord minutes ond discussions with those chorged with governonce.
We a55e55 the svsceplibilily ol the chorivs financial stotements to maleriol mi551atement, including how Iroud
might occur. by discussion with monagement from voriovs pails of the bu5ine5s lo understand where they
considered theie was a susceplibilily to fraud. We considered the piocedures and controls that the chorily
has estobli5hed to prevent ond detect froud. and how these ole monitored by managemenl, ond also any
enhonced risk lact015 such 05 performance toigets.
Bosed on our understanding. we designed our oudit procedures lo identify any non-complionce ￿1th laws ond
regulotions idenlified in the poragraphs above.
We olso performed oudit work over the risk ol manogement override ol controls, including testing ol journol
entrie5 and other odjuslmenls loi appropriateness, evaluoting the business rotionale ol signilicont tran5QCtions
outside the normol course of busine55 ond reviewing occounting eslimoles lor bios.
A further description ol our responsibilities for the oudit of the financial stotemenls is locoted on Ihe Financial
Reporting Council's website ol www.fvc.org.uklauditorsresponsibilitl95. This description foim5 part of our Report
ol the Independent Auditors.
Pagell

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
KASHMIR ORPHAN RELIEF TRUST
Use of our report
This report is made 501ely to the charitV5 trustees. 05 a body. in accordance wlth Part 4 of the Charities
(Accounts ond Report51 Regulations 2008. Our audil work ha5 been undertaken so Ihol we might Stote to Ihe
chority's truslees those motters we ore required to state to them in an auditors, report ond lor no other
purpose. To Ihe fullest extenl permitted by law. we do not occept or ossum? responsibility to anyone other
thon the chaaty and the choiity's trustees os o bocty. lor our audit work. lor this report, or for Ihe opinions we
have formed.
TC Group
31 High View Close
Homillon Office Pork
Leicester
Leice5ter5hire
LE4 9LJ
Date..
29 August 2024
Page 12

KASHMIR ORPHAN RELIEF TRUST
STATEMENT OF FINANCIAL ACTIVITIES
Fov The Yeor Ended 31 October 2023
2023
Totol
funds
2022
Total
funds
Unreslricled
fund
Restricted
funds
Note5
INCOME AND ENDOWIAENTS FROM
Donations and legocies
3,748,704
50.738
3.799.442
4,353,780
Investment income
3,604
3.604
4,300
Totul
3,752.308
50.738
3,803.046
4,358,080
EXPENDIYUXE ON
Raising funds
411.387
411,387
505.687
Charltable acttvltles
Donotions poid lo benellclarfes
3.284.845
500,000
3,784.845
2,940,421
other
7.310
Total
3.707.442
500.000
4.207.442
3,453,418
NET INCOMEI(EXPENDITURE)
Transfers belween lunds
44.866
1555.8761
1449.2621
555,876
1404,3961
904,662
Net movement In funds
106.614
1404.3961
904,662
RECONCIIIATION OF FUNDS
Total funds brought forword
3.090.628
3,090,628
2,185,966
TOTAL FUNDS CARRIED FORWARD
2.579.618
106.614
2.686.232
3,090,628
The note5 form part ol these flnoncial stotement5
Poge 13

KASHMIR ORPHAN RELIEF TRUST
BALANCE SHEEI
31 October 2023
2023
2022
Notes
FIXED ASSETS
Tongible assets
15,277
CURRENT ASSETS
Debtors
Cash al bonk
2.679,069
3.095,202
2,680.226
3,095,202
CREDITORS
Amounts falling due within one year
19,2711
117.6851
NET CURRENT ASSETS
2,670,955
3,077,517
TOTAL ASSETS LESS CURRENT LIABILIIIES
2,686.232
3,090,628
NET ASSETS
2,686.232
3.090,628
FUNDS
Unreslricled funds
Re5tricled funds
2.579.618
106.614
3.090.628
TOIAL FUNDS
2.686.232
3.090.628
The finon
lol stotements were approved by Ihe 8oord of Trustees ond aulhorised lor issue on
ond were signed on its behalf by..
MrMAkh
Trustee
The noles fotm port of these financial statements
Page 14

KASHMIR ORPHAN RELIEF TRUST
CASH FLOW STATEklENT
For The Yeur Ended 31 October 2023
023
2022
Note5
Cash flows from operamng ocllvttles
Cosh generated from opeiotions
1413,5631
901.985
Net Cosh (used inllprovided by operating octivilies
1413,5631
901.985
Ca$h Ilow$ from Inveslln9 acllvllles
Purchase of tongible fixed osset5
Interest received
16.1741
3.604
12891
4.300
Net cash (used inllprovided by Investing acliville5
12.5701
4,011
Change In cash und cash equlvalenl$ In
Ihe reportlng perlod
Cash ond cash equfvalent$ ul Ihe
beglnnlng of the reportlng perlod
905,996
3,095.202
.189,206
Cash and cash equlvkileb)ts at the end of
the teportln9 perlod
2,679.069
3,095,202
The notes form port of these linoncial stotements
Page 15

KASHMIR ORPHAN RELIEF TRUST
NOTES TO THE CASH FLOW STATEMENT
For The Year Ended 31 October 2023
RECONCILIATION OF NET IEXPENDITURE)IINCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2023
2022
Net (expendlture)Ilncome lor the reporflng perlod las perthe
Slutement of Flnunclal Acllvltles)
Adlvstments foF-
Depreciotion chaiges
Interest received
Increose in deblors
Decreose in creditor5
1404.3961
904.662
4.008
13.6041
3,473
14.3001
18,4141
11.8501
Net eash (used In)/provlded by operatlons
1413,5631
901.985
ANALYSIS OF CHANGES IN NET FUNDS
At 1.11.22
Cash flow
At31.10.23
Net cush
Cash al bonk ond in hand
3.095.202
1416,1331
2,679,069
3,095,202
2.679.069
Tolal
3.095.202
1416,1331
2,679,069
The notes forrn port of thege financiol 5totements
Page 16

KASHMIR ORPHAN RELIEF TRUST
NOTES TO THE FINANCIAL STATEMENTS
Fow The Year Ended 31 Octobei 2023
ACCOUNTING POLICIES
Basls ol preparlng the Ilnanclal statements
The financial statements ol the chority, which is a public benefit entlly under FRS 102. hove been
prepared in accordonce with the Chorilies SORP IFRS 1021 'Accounting ond Reporting by Chorities..
Slolemenl ol Recommended Proclice opplicoble lo charities preparing their accounts in accordance
with the Financiol Reporting Stondord opplicable in the UK and Republic of Irelond IFRS 1021 (effective
l Jonuory 20191,. Financiol Reporting Stondaid 102 'The Finonciol Reporting Stondard applicable in the
UK and Republic of Ireland. and the Chorities Act 2011. The linonciol 5totements hove been prepared
under the historical cost convention.
Income
All income 15 recognised in the Statement ol FlnoncS0l Actlvitiei once the charity has entimemenl to the
funds, it Is pioboble thal Ihe income will be ieceived ond Ihe omounl can be measured reliobly.
Donation5 are reco9nised when the charity has been notlfled in writing of both the amount and
settlement dole. In the event Ihot o donation 15 subject to condition5 that require o level of
perlormonce by the chaiily before Ihe charity 15 entitled to the lunds, the income is deferred and not
iecognised until either Ih05e conditions are fulw met, or the fvlfilmenl ol those condilions is Whol￿ within
the control of the chaiify ond it is proboble thol these conditions will be fulfilled in the reporting pe￿0d.
Our l 00% Donation Policy en5uie5 that every penny donoted by our svpporlers goes direclly lo our
horitoble projects ond cou5ss, wilhoul ony deductions loi adminislrative or opeTalional c05t5.
Expendlture
Liobilities ore recognised 05 expendilure as soon as there is a legol 01 constiuctive obligation
commilting the choiity to thot expenditure. it 15 proboble thol o tronsler of economic benefits will be
iequired in Settlement and the amovnt of Ihe obligotion can be Measured reliably. Expenditure is
occounled loi on an accruols basis and ho5 been clos5ified under heading5 that aggiegote all cost
related to the colegory. Where costs cannot be diiectly attiibuted to pailiculai heodings they have
been allocated to activitie5 on a ba515 consistent W4th the use ol resources.
Giants ollered subject lo conditions which have not been met ot Ihe yeor end date ole noted as a
commitment but not accrued a5 expenditure.
Ra151ng lund$
Roising funds include5 oll expenditure incurred by the chorily lo raise ILJnds lor ils charitable purposes
ond includes costs 01 oll fundraising activllles. event5 and non-choiitoble Irading.
Chorllable acllvllles
Choritoble expenditvie comprises those costs incurred by the charity in the delivery of ils activities and
services lor ils beneficiories. It includes both cosls Ihot can be allocated directly lo such aclivilies and
those costi of indirect nature necessory to 5UPPOrt them.
Governance costs
These include the costs allribulable to the charlly's complionce wlth constilulional and stotulory
requirements, inclvding ovdit, 5tiotegic monogemenl ond tIU5tees' m8etings ond reimbursed expen5e5.
Tonglble flxed 055ets
Depreciotion is provided ot the following onnuol rotes in order to write off each a5sel ovei its estimated
useful life.
Fixlures ond I￿111ng$
Motor vehicles
Office equipment
20% on iodvcing bolonce
20% on reducing balonce
25% on reducing bolonce
Toxatlon
The charity Is exempl from lax on ils charitoble activllles.
Poge 17
continued...

KASHMIR ORPHAN ReiiEF TRUST
NOTES TO THE FINANCIAL STATEMENTS- contlnued
Fol The Year Ended 31 October 2023
ACCOUNTING POLICIES . contlnued
Fvnd o¢counllng
Unrestrlcted funds con be used in accordonc8 with the choritable objectlves at Ihe discretion of the
tru5tÈes.
Reslricled funds con On￿ be used for particular re51ricted purp05e5 Wthin Ihe object5 of the chorlty.
Restrictions orise when specified by the donor or when funds ore roi5&d for particulai restricted
purposes.
Further explanation ol the nature and purpose ol eoch fund Ss Included In the notes to the financial
5totement5.
Pensk*n costs und other post-rellrement benefA5
The chority operotes o defined contribvtion pension scheme. Contributions payable to the charitys
pension scheme are chorged to the Statement ol Flnonelal Activities in Ihe period to which they relate.
DONATIONS AND IEGACIES
2023
2022
Donotions
Gift old
3.536.391
263.051
4.090.222
263.558
3.799.442
4,353,780
INVESTMENT INCOME
2023
2022
Deposit account interest
3,604
4,300
RAISING FUNDS
Rulslng donallons und legacles
2023
2022
stall cost5
Rent. service chaige5 and rotes
Insuionce
Telephone
Postage and slolionery
Sundrie5
Subscriptions
Fundi0i5ing event costs
Advert15ing
TV channels and radio appeol cos15
Trave11ing and sub51slence
Bank and credit cord chorges
Service charges
Depreciation
103,038
11.384
148
914
9.115
187
1,839
153.341
24.340
50.289
31.747
16.195
4.842
4,008
102,373
10.437
792
15,605
420
1,746
233.309
17.648
61.794
33.251
19.421
4.240
3.473
411,387
505.687
Page 18
continued...

KASHMIR ORPHAN RELIEF TRUST
NOIES TO THE FINANCIAL STATEMENTS . contlnued
For The Yeor Ended 31 October 2023
CHARITABie ACTIVITIES COSTS
Granl
funding ol
activitie5
(see note
Donotions paid to ben6ficioiles
3,784.845
GRANTS PAYABLE
2023
2022
Donotions paid to beneficiaries
3.784,845
2,940,421
The lotol grant5 poid to institutions durlng Ihe yeoi wo5 as follows..
2023
2022
Donotions
3,784.845
2,940.421
SUPPORT COSTS
Govemanc
cosls
Olher resouices expended
TRUSTEES, REMUNERATION AND BENEFITS
Theie were no Iru5tees' remuneration or olher benellls for the yeor endsd 31 October 2023 nor for the
yeor ended 31 October 2022.
Tvu51ee5' expense$
Tru5tee5' expense5 poid were £24.372 for the year ended 31 Octobei 2023 ond £25,815 lor Ihe ygar
ended 31 October 2022. The mojority of this expense is for the Iiavel costs lor the Chairmon who
is 0150 the ocling projectr monoger ot KORT AJK.
STAFF COSTS
2023
2022
Wage5 (Jnd salaries
other pension costs
102,025
1.013
101,572
801
103,038
102,373
The overoge monthly number ol employees during Ihe yeor wos os lollow5'.
2023
2022
stoff
No employees received emoluments in excess of £60,000.
Poge 19
continued...

KASHPAIR ORPHAN RELIEF TRUST
NOTES TO THE FINANCIAL STATEMENTS . conllnued
For The Year Ended 31 October 2023
10.
COMPARATIVES FOR THE STATEhlENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Reslrlcted
funds
Tolol
funds
INCOME AND ENDOWMENTS FROM
Donations and legocles
4.347.643
6,137
4.353,780
Investment Income
4.300
4.300
Totol
4.351.943
6.137
4.358,080
EXPENDITURE ON
Ro15ing funds
505,687
505,687
Charflable actfvlll•i
Donallons pald to bonellclorlas
2.927,134
13,287
2.940,421
other
7,310
7,310
Total
3,440.131
13,287
3,453.418
NET INCOMEI{EXPENDITVREI
17,1501
904.662
RECONCIIIATION OF FUNDS
Tolol funds brovghl fO￿ord
2,178.816
7,150
2.185.966
TOTAL FUNDS CARRIED FORWARD
3,090,628
3,090.628
TANGI8IE FIXED ASSETS
Flxlures
ond
Motor
vehlcles
011Sce
equlpmenl
Tota15
COST
Al l Nov8mber 2022
Addlllon5
2,129
5.508
25,100
13,553
666
40.782
6.174
At 31 Oclober 2023
7,637
25,100
14,219
46.956
DEPRECIAIION
Al l November 2022
Chorge for yoar
1.644
14,819
2,056
11,208
753
27.671
4.008
At 31 Octobei 20?3
2,843
16,875
31.679
NET BOOK VAIUE
At 31 October 2023
4.794
8.225
2,258
15.277
Al 31 October 2022
485
10.281
?,345
Poge 20
continued...

KASHMIR ORPHAN REIIEF TRUST
NOTES TO THE FINANCIAL STATEMÉNTS . contlnved
For The Yeoi Ended 31 October 2023
12.
tJEBTORS.' AMOUNTS FALLING DVE WITHIN ONE YEAR
2023
2022
Prepayments
1.157
13.
CREDITORS: AMOUMtS FALLING DVE WITHIN ONE YEAR
2023
2022
Social security and other taxes
Olhei creditors
Acciued expenses
746
9.889
7.050
271
9,000
9.271
17,685
14.
ANALYSIS OF NET ASSET5 BETWEEN FUNDS
2023
Total
fund5
2022
Tolol
lund5
Unreslricled
fund
Restiicted
funds
Fixed ossels
Current 055et5
Curient liobililies
15.277
2.573.612
15.277
2,680,226
19.2711
106.614
3.095.202
117,6851
2.579.618
106.614
2.686.232
3.090.628
Is.
MOVEMENT IN FUNDS
Net
movernenl
in funds
Transfers
between
fund5
At
Al
31.10.23
Unrestrlcled lunds
Generol fund
3,090,628
44.866
1555.8761
2.579,618
Restrlcted funds
Reslricted Mosque Fund
Restricted H05Pltal Fund
5,194
1454.4561
5.194
101.420
555.876
1449.2621
555.876
106,614
TOTAL FVNDS
3,090.628
1404.3961
2,686,232
Pog& 21
continued...

KASHMIR ORPHAN RELIEF TRUST
NOTES TO THE FINANCIAI STATEMENTS - contlnved
For The Yeov Ended 31 Oclobei 2023
Is.
MOVEMENT IN FVNDS . conllnued
Nel movem8nl In funds, Included in the above are as follows..
Incoming
resources
Resources
expended
Movement
In fvnds
Unrèltrleted Ivnds
General lund
3,752,308
13.707.442)
44.866
Restrlcted lunds
Reslricled Mosque Fvnd
Reslrlcled Hospltol Fund
5.194
45.544
5,194
1454,4561
1500.0001
50,738
1500.0001
1449,2621
TOIAL FUNDS
3.803.046
14.207.442)
1404.3961
Compgrolfvei l(>r mov•menl In lundi
Nel
movemenl
In lund5
Al
Al
31.lQ.22
Unre5tr1cled lund$
General Ivnd
2,178,816
911,812
3.090,628
Rethlcled lunds
Restrlcled Mosque Fund
7.150
TOTAL FUN05
2.185.966
904.662
3,090,62e
Compoiotive nel movement in lund5. Includgd In the obove are as lollow5'.
Incoming
rtrsources
Re50urce5
expended
Movemonl
In funds
Unr•strlct•d lund$
General fund
4.351,943
13,440,131)
Reslrl¢l•d Ivnd$
R85trlcled Mosque Fund
6,137
113.2871
17,1501
IOTAL FVNDS
4,358,080
13.453.418)
904.662
The reslricled Mosque funds represent donations ond amounts given lo the chorify whlch have been
given on the bo515 they will be used speclllcoly towoids the mointenonce and runnlng c051s ol the
mosque building.
The ie5tricted H05pilol reserve funds repiesenl donatlons ond omounts given to the charlly whlch have
been given on the basi5 they will be used 5pecilicoly towards the build ol the hospitol project.
Page 22
conllnued...

KASHMIR ORPHAN RELIEF TRUST
NOTES TO THE FINANCIAI STATEMENTS - contlnued
For The Yeor Ended 31 October 2023
RELATED PARTY DISCIOSVRES
TransQCtlons wllh Trujtees
Trvstee5' expenses
Donations Irom Trustees,
2023
2022
24.372
25,745
Poge 23

KASHMIR ORPHAN RELIEF TRUST
DETAIIED STATEMENT OF FINANCIAL ACTIVITIES
Fov The Yeur Ended 31 October 2023
2023
2022
INCOME AND ENDOWMENTS
Donallons gnd leoacles
Donations
Gill old
3.536.391
263,051
4,090.222
263.558
3.799,442
4,353,780
Investment Income
Deposlt occount Interest
3,604
4.300
Tolal Incomlng r•sourc•i
3.803,046
4,358,080
EXPENDITURE
Ralslng donatlons und legacles
Wages
Pensions
Rent, 5erv5ce charge5 ond role5
1nsurance
Telephone
Postoge and slotlonery
Svndries
Subscrlptlons
Fundralslng event Cogls
Adveilislng
TV chonnels ond rodlo app801 costs
Travelllng ond svb5islence
Bank and credll card charges
Service choiges
Depieciollon ol Ilxlure5 ond Illling5
Depieclolion ol moloi vehicles
Depreclalion of office equSpmenl
102.025
1,013
11,384
148
914
101.572
801
10.437
792
15.665
420
1,746
233,309
17,648
61.794
33,251
19,421
4.240
187
1,839
153,341
24.340
50,289
31,747
16,195
4.842
1.199
2,056
753
2,570
782
411,387
505.687
Chailfvbl• acllvWle5
Giants to in51itutions
3.784,845
2,940,421
Svpport C05ti
Governane• co
Aud11or5' remuneration
Accountoncy lee5
8,100
5,040
2.270
7,310
Totol resources expended
4.207.442
3.453.418
Net lexpendllvvelllncome
1404,3961
904.662
Thls page does not form port of the slolulory linanciol statements
Poge 24