2025
KORT
Provrfing Aoyefor orpAan5
UK REG:1113836
ANNUAL REPORT AND
FINANCIAL STATEMENTS
11
I.M4GE%'CY,

ELPING
RPHANS
ROSPER THROUGH
DUCATION
MISSION
Our mission is to revolutionise the
charity sector by implementing
sustainable models, with a foeus on
alleviating poverty.
VISION
We aspire to create a future in
E(ashmir and Pakistan where every
child is free from the constraints
of poverty. Our society will be built
uponthe core values of sineerity,
social justice, and trust, ensuring a
foundation of prosperity and equality
for all.

2025 Annual Report
Table of Contents
Table Of
Contents
ANNUAL REpoIYr
FINANCIAL REVIEW
Intro
002
F(ORT Hospital
028
Message from the Chair
003
Financial Review
031
Financial overview
004
Independent auditor's report
035
Orphan welfare
005
Statement of Financial Activities
038
Education for all
Balance sheet
039
Shelter for all
014
Cashfiow statement
040
Feeding the needy
016
Notes to the Cashflow statement
041
Clean water for all
018
Notes to the finaneial statements
042
Women empowerment
019
Corporate directory
052
Turning disability into ability
022
Emergency relief
024
Mosque projects
026
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Kashmir Orphan Relief Trust

2025 Annual Report
Introduction
Welcome to our Annual Report,
highlighting our achievements,
progress, and unwavering
commitment to excellence over
the past year. This report reflects
the hard work, dedication, and
collective effort that continue to
drive our mission forward and
strengthen the impact of our
work.
Turning
Orphans
Dreams,
Into
-vi
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Kashmir Orphan Relief Trust

2025 Annual Report
Message from the Founder
Message from
the Founder | Chairman
am delighted to present our Annual Report,
showcasing the remarkable journey and
achievements of KORT over the past year.
Reflecting on our work fills me with immense
pride as I witness the unwavering dedication of
our team, the steadfast support of our donors
and partners, and the profound impact we have
made in the lives of those most in need.
Despite the challenges we have encountered,
we have remained resolute in our commitment
to providing hope, education. and relief to
disadvantaged communities. Our mission to
uplift orphaned and underprivileged children through education, care, and
empowerment continues to guide every aspect of our work.
l extend my heartfelt gratitude to our devoted team members, whose passion and
perseverance have been instrumental in driving KORT forward. Their tireless efforts
ensure that we continue to transform lives and create lasting, meaningful change.
I would also like to express my sincere appreciation to our generous donors and
supporters. Your trust, kindness, and dedication enable us to keep making a
difference. and we are deeply grateful for the opportunity to work alongside you in
building a brighter future for those who need it most.
66
Ch Mohammed Akhtar (Tl)
Every Life Matters 9 9
Founder I Chairman
Kashmir Orphan Relief Trust
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Kashmir Orphan Relief Trust

Our Financial Overview
in 2025
0.8%
£3,996,679.23
Raised
ProiedslAppealS
992%
Admin Exp8ns@s
5.6%
How Our Income Was Spent
For every £1 '.
82.8p went directly to the beneficiaries,
making a meaningful impact where it matters
most.
11.6p was invested in fundraising efforts to
sustain and expand our reach.
Only 5.6p was used for administrative costs,
ensuring eff icient operations.
ProjÈ￿S SpèThding
82.8%
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Kashmir Orphan Relief Trust

Empowering
Change, One
Step at a Time
20
Impact
Report
25 Dashboard
rA
AJ
r)
£3.9M 10.000+
12.500
in total donations received
People helped over AJK
individuals successfully
reached across 5 regions
Orphanwelfare
Educatlon forall
Shelterforall
2200+
650+
Kit5 With stationery and
essential items for
schooling
950
women and families
benefitted from our
widowernpowerment
program
Orphans helped via
accommodation, meal,
elothin&food, e￿ential5
500+
De5eNinE Students
helped attain a proper
education
Clean Water ForAII
Food Security
Women Empowerment
13
Waterfiltration PLants
Deliv&red
10,OOO+
IOOO+
women and youth trained
benefited from our
feedingthe needy
atnpaign
2000+
985
People8￿ benefitting
Sewing machine distributed
Turning disabil¢ties into ability
IOOO+
wheelchairs distributed
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Kashmir Orphan Relief Trust

We couldn't have done it
without your generous support.
Providing care, support, and
opportunities for orphans to grow, thrive,
and build brighter futures filled with
hope and stability
Orphan
Welfare
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Kashmir Orphan Relief Trust

A Foundation for Independence and Personal Growth
At KORT, we recognise that true care goes beyond shelter. Our programmes are designed to empower each child by
strengthening their self-belief, guiding them through personalised mentorship, and providing essential life skills.
Through a comprehensive and structured approach to development, we prepare our children to become capable,
confident, and independent young adults.
A Lifelong Commitment
Our rni5sion is to uplift and empower every child who comes through our doors. As we look ahead, KOR T remains
committed to expanding orphan care initiatives, refining our programs, and ensuring that every orph8ned child finds
hope, stability, and a path to success.
60
Visiting Kashmir Orphans Relief Trust (KORT) ha8 been
overwhelming and inspiring. Witnessing the children s
lives. the system's structure. and the exeeptional faeilities
fill$ me with hope. Inshallah, more lives will transform.
leading to countless success stories. So proudl
(Maj Gen Muhammad Asim GOC 19 Division Mangla.)
99
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Kashmir Orphan Relief Trust

Raising Future Leaders Through Care,
Education and Opportunity
At KORT, orphan welfare is more than providing shelter, it
is about Creating a nurturing environment where every
Child is empowered to re8¢h their full potential. Through
its two state-of-the-art educational and residential
complexes at, Akhtarabad Jarikas, Mirpur (AJK) and
Alamabad, Swabi (KPK). KORT is currently raising and
educating more than 800 orphaned boys and girls.
E8¢h child receives comprehensive care that addresses
their educational, physic81, emotional, and spiritU81
development. From quality education ar)d modern
residential facilities to nutritious meals, healthcare,
mentorship, and recreational opportunities, KORT ensures
that every child grows up in a safe, supportive, and
inspiring environment.
The PLJrpose-built campuses provide world-class
educational and residential facilities, complemented by
libraries, science and cornputer laboratories, sports
complexes. playgrounds. and dedicated spaces for personal
development. Beyond academic exceller)ce. KORT nurtures
confidence, leadership, discipline, and life skills, preparing
children to become responsible citizens and future leaders.
The organisation's Core values Sincerity (Ikhlas), So¢ial
Justice (Adl), and Trust (Arn8na)-are embedded in every
aspect of orphan care. These values shape an environment
where compassion is matched with accountability. and
where every decision is guided by the best interests of the
child. KORT believes that true care extends far beyond
meeting basic needs,. it is about nurturing character,
resilien¢e, leadership, and a lifelong commitment to servin8
humanity.
The impact of this holistic model is reflected in the
achievements of KORT'S graduates. Over the years, hundreds
of young men and women have completed their education
and successfully entered diverse professions, including
medicine, engineering, education, information technology,
business, public administration, and entrepreneurship.
Equipped with quality educ8tion 8nd strong moral values,
they are building successful careers while contributing
positively to their communities.
Many former KOR T students h8ve chosen to give back to
society by mentoring younger children, supporting
charitable initiatives, serving in community development
projects, and becoming advocates lor education and
social welfare. Their journeys demonstrate that investing
in orphaned children creates a ripple ellect, transforming
not only individual lives but also families, communities,
and future generations.
Today, KORT'S alumni stand as living proof that with the
right care, education, and opportunities, vulnerable and
marginalized children can overcome adversity and
become compassionate leaders, skilled professionals, and
responsible citizens. Their success is a testament to
KORT'S enduring mission of transforming lives and
creating sustainable social impact through education snd
empowerment.
po
At KOR T, every orphan is given more than a place to live,
they are given a home, an education, and the opportunity
to bLJild a brighter future. By investing in their potential
today, KORT is helping transform lives and creating lasting
hange for 8eneratlOn5 to come.
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Resilience is born from embracing life's
toughest challenges
Celebrating Excellence, Inspiring Future Leaders
KORT School & Coll8ge of Excellence proudly hosted its Annual Award Ceremony 2025-26, celebr8ting the exception81
ac8demic achièvements, leadership, and dedication of its studènts. The event recognized the h8rd work and perseverancè
of KORT'S shining stars, who have demonstrated excellence not only in academics but also in character, discipline, arid
extracurricular activities throughout the year.
Students who excelled in academics, sports, co-curricular 8Ctivities, attendance, and exemplary conduct were honoured
with awards, med8ls, certificates, and prizes. The recognition celebratgd not only their 8¢hiev8ments but 8lso thg
determination and resilience that enabled them to reach thèse milestones.
At KORT, celebrating success is an important part of the learning journey. Recognising students, achievements boosts
confidence, nurtures self-beliel, and motivates them to pursue even greater goals. For orphaned and vulnerable children,
such moments ol appreciation reinforce the message that their hard work is valued and th8t their 8spirations are within
reach. The Annu81 Aw8rd Cgremony inspires hg8lthy competition, encourages a culture of excellence, and motlV8tes every
student to strive for Continuous improvement.
These achievements would not have been possible without the unwavering dedication ol KORT'S teachers, mentors, and
staff, whose commitment to academic excellence and character development continues to shape confident,
compassionate, and c8pable youn8 individuals. KORT also extends its deepest gratitude to its generous donors and
supporters, whose continued investm8nt in education en8bles hundreds ol children to unlock their potenti818nd build
brighter future5.
The Annual Award Ceremony stands as a celebration ol achievement, perseverance, and hope-a reminder that when
children are provided with quality education, encouragement, and opportunity, they are empowered to become the
leaders, professionals, and chen8em8kers of tomorrow.
wj
)Icomes
WARDS
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Kashmir Orphan Relief Trust

Beyond Boundaries: The Life of 2 successful
orphans at KORT
Mahnoor Majeed's Road to her MBBS
When Mahnoor Majeed lost her father to cancer, her childhood was
overshadowed by uncertainty. With six children left behind and limited
financial resources, her familys future seemed uncertain, and her lifelong
dream of becoming a doctor appeared out of reach.
In 2016, Mahnoor joined the KORT Educational & Residential Complex as a
Grade 4 student. There, she found f8r more than a place to continue her
education, she found a caring environment where she was nurtured,
encouraged, and given every opportunity to pursue her ambitions.
Today, Mahnoor is a second-year MBBS student, steadily working towards
fulfilling her dream of servin8 humanity as a do¢tor. Her journey has also
inspired her family. Three of her younger sisters are currently studying at
KORT, including one who has begun her own medical journey as a first-
year MBBS student, while the youngest continues her education in Grade
10.
Today, Mahnoor is not only pursuing her own dream but also preparing to
give back to society through the medical profession. Her journey reflects
KORT'S vision of empowering orphaned children to become educ8ted,
compassionate, 8nd responsible individu815 who contribute meaningfully
to their communities and inspire the next generation.
i'l
Moez 's dream to serve his country
For Moez, KORT has never been just an orphanage, it has 8Iw8ys been home.
He arrived at KORT when he was just one day old. making him one of the
youngest children ever welcomed into the KORT family. Having grown up
entirely under KORT'S care, Moeez has no memories of his biological parents.
Every lesson he has learned, every milestone he has achieved, and every
opportunity he has received has been made possible through the love, care,
and support of the KORT family.
From an early age. Moez dreamed of serving his country as an Army officer.
Inspired by disciplir)e, courage, and a desire to protect others, he worked
tirelessly to pursue that ambition. With KORT providing him with quality
education, guidance, and encouragement, he consistently excelled both
academically and personally.
Today, Moez is proudly studying in Grade 8 at Cadet College Jhelum, one of
Pakistans leading military educational institutions. His admission is a reflection
of his dedication and the strong educational foundation he received at KORT.
Moez believes that every step he takes brings him closer to achieving his
lifelong dream of wearing the Pakistan Army uniform. His journey demonstrates
how early intervention, qLJality education, and a nurturing environment can
transtorm the future of even the most vulnerable children.
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Kashmir Orphan Relief Trust

Education for All
Unlocking potential and bre8king cycles of poverty
by providing inclusive, accessible education
opportunities for every child and adult worldwide
Educational
Empowerment
We've provided access to quality
education for underserved children,
equipping them with the tools they
need to break the cycle of poverty and
build brighter futures.
Healthcare
Initiatives
Our medical outreach programs have
brought vital healthcare services to
remote areas, improving the well-being
of countless individuals and families.
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Kashmir Orphan Relief Trust

PromotTng Education
Beyond KORT
At KORT, education is not confined to its own
campuses, it is a commitment to transforming
lives 8ero88 underserved communities. While more
than 800 orphaned boys and girls receive quality
education and residential care at the KORT
Educational & Residential Complex, Mirpur (AJK)
and the KORT Swabi Complex (KPK). KORT
continues to invest in the education of thousands
of other deserving children livin8 in remote and
dis8dvantaged areas.
Extending the Gift of Education
to Every Child
Believing that every child deserves the opportunity to learn
regardless of their background or financial circumstances,
KORT works closely with local communities and government
schools to strengthen educational facilities and remove
barriers that prevent children from accessing quality
education.
The organisation supports the construction of new schools,
renovation of existing educational institutions, provision of
classroom furniture, and supply ol essential learning
resources to create safe, welcoming, and inspiring learning
environments.
open￿1nd
commun
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Kashmir Orphan Relief Trust

This year. KORT further strengthened its commitment to
educational access by distributir)g school uniforms. school
bags, stationery, shoes, and warm clothing to more than
ZOOO deserving students studying in schools constructed
ènd supported by KORT. These essential supplies ensured
that children from e¢onomi¢ally disadvantaged families
could continue their educatior) with confidence, dignity, and
a renewed sense of hope.
For many families. purchasing school essentials is a
significant financial challenge. By easing this burden, KORT
enables parents to keep their children in school while
Ilowin8 Students to focus on learning rather than the
hardships of poverty. Beyond providing education81
materials, this initiative restores confidence, promotes
equality among students, and reinforces the belief that
every child deserves the opportunity to succeed.
Impact
Through its education support initiatives, KOR T continues
to create lasting change by-
Supporting more than 2,000 deserving students with
essential educational supplies.
Reducing financial barriers that often prevent children
from attending school regularly.
Improving school attendance and retention, particularly
among children trom low-income and marginalised
families.
Creating equal learning opportunities by ensuring
students have the uniforms, stationery, and school
materials needed to participate confidently in the
classroom.
Enhancing learning environments through the construction and improvement of schools and the provision of
classroom furniture and educational infrastructure.
Promoting dignity and self-conlidence by enabling children to attend school with the same pride and confidence
as their peers.
Strengthening communities by investing in education as a long-term solution to poverty, inequality, and social
exclusion.
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Kashmir Orphan Relief Trust

Shelter for All
Empowering communities with innovative solutions to ensure
safe, sustainable housing and a brighter future for everyone in
need
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Kashmir Orphan Relief Trust

l_l
ean
Dignifl Homes
or the Nee
ynBuilding Homes, Restoring Hope
A safe home is more than a roof over one's head-it is the foundation of security, dignity, and opportunity. For widows,
orphaned children, and vulnerable families, a¢¢ess to decent housing can transform lives by providing stability, protecting
health, and creating an environment where children can grow, learn, and thrive.
Building on this success, KORT has launched the Second phase of the initiative with the construction of100 new homes
across all ten districts of Azad Jammu and Kashmir. With an estimated investment of PKR 250 million, this ambitious
project reflects KORT'S long-term commitment to addressing one ol the most pressing needs of vulnerable communities.
Once completed, these homes will provide safe and dignified accommodation to an estimated 1,000 individuals, the
majority of whom are orphaned children living with widowed mothers. Beyond providing shelter, the initiative offers
families the stability needed to focus on education, health, livelihoods, and personal development rather than the daily
uncertainty of finding a secure place to live. Every home built by KORT represents a fresh start for a family that has
endured hardship. It restores a sense of belonging, protects children from the risks associated with unsafe housing, and
creates an environment where families can rebuild their futures with dignity and self-reliance.
Impact
Completing the second and third phases of the Housing for Widows and Vulnerable Families Project.
Launching the construction of100 additional homes across all 10 districts of Azad Jammu and Kashmir.
Investing approximately PKR 250 million to expand access to safe and dignified housing.
Providing secure homes for an estimated 1,000 beneficiaries, most of whom are orphaned children and widowed
mothers.
Replacing unsafe and temporary shelters with permanent homes equipped with clean water. electricity, and proper
sanitation.
Improving children s well-being and educational outcomes by providing stable living environments where they can
study and grow.
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Kas
Orphan Relief Trust

KORT
FEEDING
THE
NEEDY
Providing nourishment, hope, and
support to those in need, ensuring
no one goes hungry and everyone
has a chance at a better tomorrow
PA
SAPETY
k(JiTJ
,kort.org.uk
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Kashmir Orphan Relief Trust

Delivering Hope Through Food and
Humanitarian Assistance
KORT continued its commitment to supporting vulnerable
communities through its R8m8d8n Food Drive and
Emergency Relief Programme, ensuring timely 8SSlStance
reached families affected by poverty, conflict, and natural
disasters.
During Ramadan 2025, KORT distributed 6,904 food packs
to deserving families across Azad Jammu & Kashmir and
Pakistan, providing essential food items to help them
observe the holy month with dignity.
KOR T also responded rapidly to humanitarian emergencies
throughout the year. Following the Cross-Line of Control
{LoC) shelling in AJK, emergency relief was delivered to
affected families across Bhimber, Haveli, Jhelum Valley, Kotli,
Neelum, and Poonch. The organisation further extended
support to communities affected by the 2025 floods in
Khyber Pakhtunkhw8 and Punjab, distributing food packages
and essential reliefr supplie8 to those in need.
Families
Received
Emergency
Relief
r.¢
Key Achievements
6,904 Ramadan Food Packs distributed across
Azad Jammu & Kashmir and Pakistan.
Emergen¢y relief provided during the Kashmir
Emergency Relief 2025 oper8tion
8cross
Bhimber, Haveli. Jhelum Valley, Kotli, Neelum, and
Poonch.
Emergency flood relief operations conducted in
Khyber Pakhtunkhwa and Punjab.
More than 2,000 families received emergency
food packages and humanitarian assistance.
Thousands ot vulnerable individuals supported
through timely food 8SSlSt8nee during Ram8dan
and emergency situations.
Reduced food insecurity while helping affected
families recover with dignity and resilience.
Whether provi
rin
nding to
conflict and natural disasters, KORT remains steadfast in its
mission to alleviate suffering and protect the dignity of
vulnerable families. Through the generosity of its donors and
the dedication of its volunteers, KORT continues to bring
hope, compassion, and practical support to communities
when they need it most.
50,000+
Individuals
Benefited
6,904
Ramadan
Food Packs
Distributed
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Kashmir Orphan Relief Trust

CLEAN
WATER
FORALL
fyAIl:,
rr
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vmw.0￿"Org.U
an

Providing Safe Water,
Protecting Lives
Access to clean and sate drinking water is essential for good
health, yet thousands of families across Azad Jammu and
Kashmir continue to rely on unsafe water sources, exposing
them to waterborne diseases and serious health risks.
Through its Clean Drinking Water Project, KORT is committed
to ensuring that Communities, educational institutions,
healthcare facilities, and public spaces have access to safa,
filtered drinking water.
Building on the success of previous years, KORT significantly
expanded the initiative during the year by installing 13 new
water filtration plants across Azad Jammu and Kashmir and
Punjab. These facilities were established at universities,
hospitals, colleges, schools, publi¢ parks, Courts, mosques,
and rural communities, ensuring that clean drinking water is
8vai18ble where people need it rnost.
The newly completed filtratior) plants include facilities
Dina (District Jhelum), University of Azad Jammu & Kashmi
(Chehla and City Campuses), Abbas Institute of Medic
Sciences (AIMS), Muzaffarabad, District Courts Naloch
Jamia Masjid Umar (RA), Mirpur, Moll Barnala (Bhimber
Village Panjan (Kotli), Samahni (Bhimber), Village Samla
Pachiot (Poonch), Government Boys Degree College Hattia
& UAJK Jhelum Valley Campus, Government Boys Degre
College Athmuqam & UAJK Neelum Campus, an
overnment Girls Hi8h School Soli. Haveli.
11- JNMIH ORPllll'.Tf "iii:I I,li..
CLEAN WATEB PROJECT
These filtration plants are expected to provide safe
drinking water to more than 150,000 beneficiaries,
including students, Patients, worshippers, government
employees, and local residents. By improving access
to clean water, the project not only protects public
health but also reduces the financial burden
associated with waterborne illnesses and improves
the overall quality of life for communities.
Impact
13 new water filtration plants completed across
Azad Jammu & Kashmir and Punjab.
More than 150,000 people expected to benefit
from access to safe drinking water.
Improved access to clean water at universities,
h05Pltals, schools, courts, mosques, and rural
communities.
Reduced the risk of waterborne diseases through
the provision of safe, filtered drinking water.
Improved health, hygiene, and well-being for
students, patients, and local communities.
Contributed
to
long-term
community
development by investing in sustainable public
infrastructure.
IIRT ¢tsAWWATER PROJECT
illlli 15
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Kashmir Orphan Relief Trust

WOMEN
EMPOWERMENT
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Empowering Women, Strengthening
Communities
To help graduates convert their skills into livelihoods, KOR T
also distributed 985 sewing machines to deserving women
across Pakistan and Azad Jammu and Kashmir. This included
At KOR T, empowering women means creating opportunities
200 sewing machines in Haveli, 200 in Muzaffarabad, 85 in
for financial independence, self-confidence, and long-term
Samahni (Bhimber>, and 500 in Quetta, Pakistan. By
social development. Through vocational training and providing women with the tools to start home-based
livelihood support, KORT equips women with practical skills
businesses, KORT enables them to generate a stable income
that enable them to earn a sustainable income, support
while supporting their tamilies from within their own
their families, and build a brighter future.
communities.
The KORT Womens Empowermer)t Programme continues
to transform lives by providing professional stitching and
tailoring training to
women
from
underprivileged
communities. During the year, four additional batches
(Batches 8, 9, 10, and 11) successfully completed the
stitching Course and received certificates, reco8nisin8 their
newly acquired skills 8nd preparing them for employment
or self-employmer)t.
More than vocational training, this initiative restores
confidence, dignity, and hope. It empowers widows, orphan
mothers, and economically disadvantaged women to
become financially independent, reducing poverty while
strengthening the so¢i818nd economic fabric of their
communities.
Impact
Four new stitching course batches (8-11)
successfully completed and certified.
985 sewing machines distributed to deserving
women across Azad Jammu & Kashmir and
Pakistan.
Enabled women to establish home-based
businesses and generate sustainable incomes.
Promoted financial independence for widows and
women from vulnerable households.
Enhanced vocational skills, confidence, and long-
term employability.
Contributed to poverty reduction by creating
sustainable livelihood opportunities for hundreds of
families.
ns
K'OF.I IS
Key Achi8v8ments
985 sewing machines distributed across AJK and
Pakistan
Four stitching course batches (8-11) successfully
completed
Professional certificates awarded to successful
trainees.
Created sustainable livelihood opportLJnities for
vulnerable women
Promoted financial independence through home-
based busir)esses.
Strengthened women's economic empowerment
across underserved communities
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Kashmir Orphan Relief Trust

TURNING
DISABILITY
INTO
ABILITY
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Kashmir Orphan Relief Trust

Restoring Mobility, Renewing Hope
At KORT, disability is never seen 8$ 8 limit8tion but as an
opportunity to empower individuals with the support they
need to live independent and fulfilling lives. Through its
Turning Disability into Ability initiative, KORT continues to
improve the quality of life for people with mobility
challenges by providing essential assistive devices that
restore dignity, confidence, and freedom of movement.
During the year, KOR T distributed 950 wheelchairs to
deserving differently abled individu81s across Azad
Jammu & Kashmir and Pakistan. The distributions included
200 wheelchairs in Haveli, 200 in Muzaffarabad, 50 in
Samahni (Bhimber), and 500 in Quetta, Pakistan. These
wheelchairs have enabled individuals with physical
disabilities to move independently, a¢¢ess education and
healthcare, participate in community life, and regain a
sense of self-reliance.
ASIMIH
RPIAAS
ÉLCHAIRS &
SEWING MACHINES
For many beneficiaries, receiving a wheelchair is life-
changing. It reduces dependence on caregivers, improves
mobility, and opens doors to education, employment, and
social inclusion. By removing physical barriers, KORT is
helping create communities where people with disabilities
¢8n p8rtlClP8te with dignity and equ81 opportunity.
XORT
TR
CER
ON
Key Achievements
950 wheelchairs distributed across AJK and
Pakistan.
900+ differently abled individuals benefited.
Improved mobility, independence, and quality of
life for beneficiaries.
Enhanced access to education, healthcare, and
community participation.
Promoted dignity, inclusion, and equal
opportunities for people with disabilities.
'li
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Kashmir Orphan Relieft Trust

(f )
,ij_.J
EMERGENCY
RELIEF-
&k
e02
www.kort.org.uk
Kashmir Orphan Relieft Trust

Responding with Compassion in Times of Crisis
When disasters strike, KORT stands alongside affected communities, delivering timely humanitarian assistance to those
facing hardship. Guided by its Commitment to serving humanity, KORT provides emergency relief to families affected by
natural disasters and humanitarian crises, helping them recover with dignity and hope.
During the year, KORT responded swiftly to the 2025 Cross-Line of Control (Loc) Shelling Emergency in Azad Jammu &
Kashmir. Relief efforts reached affected families across the districts of Bhimber, Haveli, Jhelum Valley, Kotli, Neelury and
Poonch, where communities were displaced and livelihoods disrupted. KORT provided emergency assistance to help
families meet their immediate needs during this difficult period.
KORT also extended humanitarian support to communities devastated by the 2025 floods in Khyber Pakhtunkhwa and
Punjab, delivering emergency relief to families who had lost homes, belongings, and sources of income. Through these
interventions, the organisation ensured th8t vulnerable households received timely support when they needed it most.
In total, more than 2,000 families benefited from KQRT'S emergency relief efforts during the year. By responding rapidly
and working closely with local communities, KORT helped restore hope, reduce suffering, and support families as they
began rebuilding their lives.
Key Achievements
Emergency relief provided during the 2025 Cross-LoC Shelling in Azad Jammu & Kashmir.
Relief operations conducted across Bhimber, Haveli, Jhelum Valley, Kotli, Neelum, and Poonch.
Emergency assistance delivered to flood-affected communities in Khyber Pakhtunkhwa and Punjab.
More than 2.000 families received humanitarian support.
Rapid response helped vulnerable communities recover with dignity and resiSience.
FACTS
Over 90% 01 the
population are food
insecure
Over 2 Million people
aflected
Ovor 45.000 fatalities
EAGEKV mW.202¥
e,Q25
lief Trust

KORT MOSQUES
PROJECT
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Kashmir Orphan Relief Trust

Building Houses of Worship. Strengthening Communities
Mosques are at the heart of every Muslim community, serving not only as places of worship but also as centres for learning,
unity, and social development. Through its Mosque Construction Project, KORT continues to build and renovate mosques in
underserved Communities, providing safe and welcoming spaces where people Can gather for prayers, religious education,
and community activities.
During the year, KORT successfully completed the construction of six J8mia Mosques across Azad Jammu & Kashmir,
bringing communities together 8nd improving access to quality places of worship. The newly completed mosques include..
Jamia Masjid-e-Akbar Ali, Dachor Miran, Muzaffarabad
Jamia Masjid Fama Bibi, Seri Dara, Muzaffarabad
Jamia Masjid-e-Abu Bakr, Panjkot, Muzaffarabad
Jamia Masjid Muhammad (PBUH), DHQ Kotli
Jami8 Masjid $8yidah Nafisa, Dana Ka¢heli, Muz8ffar8bad
Jamia M8sjid Bibi Zainab, S8riy8n, Muzaff8rab8d
These mosques now serve as centres of worship and community engagement, benefiting approximately 2,500 individuals.
In addition to providing a peaceful environment for daily and congregational prayers, they also support religious education,
strengthen social bonds, and offer spaces where communities can come together during times of celebration and hardship.
Key Achievements
Six Jamia Mosques constructed across Azad Jammu & Kashmir.
Approximately 2,500 people benefiting from improved access to places of worship.
Strengthened community cohesion through shared spaces for worship and learning.
Promoted religious education and spiritual well-being in underserved communities.
Created lasting Community assets that will serve future generations.
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Kashmir Orphan Relief Trust

KORT HOSPITAL
JORIAN, MIRPUR, AJK
250 Bed Hospital
Medical College
Residential Complex
Masjid
Hostel
Car Parking Plaza
.4
ijiiidi
SCAN ME
LEARN MORE
KORT HOSPITAL
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Kashmir Orphan Relief Trust

KORT Hospital
Our Goal: Delivering Free Healthcare to Those Most in Need
KORT'S mission has always been rooted in compassion, dignity, and service. The KORT Hospital project represents a
major step towards fulfilling our long-term goal. to provide free, high-quality healthcare to the poor, the vulnerable, and
the underserved communities of Mirpur, AJK and surrounding regions.
This initiative aims to ensure that individuals who cannot afford medical treatment receive the right support at the
right time, without financial barriers or delays. The hospital will offer essential services including emer8en¢y Care,
surgery, matern818nd Child health, dia8nosti¢s, and ¢ritlC81 ¢8re
811 delivered with the highest st8nd8rds of
professior181ism and compassion.
A Clear Timeline and Steady Progress
KORT has set an estimated completion target of 2030, and we are firmly on track to meet this milestone. Construction
continues to progress at pace, supported by strong community engagement, sustained donor contributions, and the
dedication ol our volunteers.
Key developments include..
Ongoing construction of the main hospital building
Expansion of supportir)g infrastructure
Continued fundraising momentum across the UK and internationally
Strengthening partnerships to ensure long-term sustainability
A Commitment That Continues to Grow
As we move Closer to 2030, our commitment remains unw8vering. Every donation, every event, 8nd every act of
volunteerism brings us one step r)e8rer to delivering a fully operational healthcare facility that will transform lives for
generations. The KORT Hospital is more than a building- it is a promise. A promise to stand with the poor and needy,
to provide care without discrimination, and to ensure that no family is left without the medical support they deserve.
f.
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Kashmir Orphan Relief Trust

FINANCIAL REVIEW
2025
age
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Kashmir Orphan Relief Trust

2025 Annual Report
Summary of Trustees Report
FINANCIAL
REVIEW
Financial position
During the year ended 31st October 2025, KORT received total donations of £3.996.679.23. The organisation continued to
direct the majority of its income towards charitable projects and programmes supporting vulnerable communities across
AJK and Pakistan.
KORT'S income during the year was primarily allocated across its charitable activities, with 820/0 relating to
ProjectslAppeals, 90/0 to Emergency Response, and 9% to Grants and Investment Income.
KORT'S financial model demonstrates a strong focus on ensuring that the majority of lunds raised are directed toward5
charitable impact. Of the total expenditure during the year:
1. 82.80kn was spent on charitable projects,
2. 11.60/0 was used for fundraising activities, and
3. Only 5.6% was allocated towards administralive expenses.
This allocation rellects KORT'S commitment to maintaining an efficient operating model and ensuring that a significant
proportion of the funds raised directly Supports its charitable programmes and beneficiaries.
Principal funding sources
Funds received via direct debit and standing order remains a key source of income for KORT. This maintains a constant flow
of income to sustain our orphans, home and deliver our charitable objectives.
Gift Aid is also an importanl source of income for KORT, and we make effective use of this additional money. Gift Aid helps
lo cover our essential operating and administration costs, ensuring principal donations have maximum impact and reach
those in need.
100% Donation Policy
Our 100% Donation Policy ensures that every penny donatèd by our supporters goes directly to our charitable projects and
causes, without any deductions for administrative or operational costs.
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Kashmir Orphan Relief Trust

2025 Annual Report
Summary of Trustees Report
Reserves policy
Purpose
The purpose ol the Reserve Policy is for KORT UK lo build and maintain an adequate level of unreslricled funds lo support KORT AK'S
day-lo-day operations in the event of unforeseen shortfalls. The ieserve may also be used for one-time, nonrecurring expenses that will
build long-lerm capacity. such as stall development and Investment in infrastructure.
Reserves are not intended to replace a permanent loss ol fund5 or eliminate an ongoing budget gap. The charity intends for the reserves
to be used and replenished periodically a5 necessary. This Reserve Policy will be implemented in conjunction with the other financial
policies ol the charity and is intended to support the goals and strategies contained in those related policies and in strategic and
operational plans.
Definitions and Goals
The Reserve is defined as the designated fund set aside by action of the Board of Trustees. The minimum arnount lo be designated as
reserve will be established in an amount adequate to maintain ongoing administrative costs lor a Set period measured in months. The
reserve serves a dynamic role and will be reviewed and adjusted in response to internal and external changes.
The intention ol KORT UK is lo build a minimum Reserve fund equal to 3 years ol average recurring operating costs. This is calculated by
KORT AK'S monthly running costs multiplied by 36 months. In addition to calculating the actual reserve at the fiscal year-end, the
reserve fund minimum will be calculated each year after approval of the annual budget. These reserves will be reported to the Board of
Trustees and included in the regular financial reports.
Funding of Reserves
The Reserve Fund will be funded by KORT UK with surplus unrestricted operating funds. The Board of Trustees may, from lirne to time,
direct that a specific source of revenue be set aside lor reserves. For example, special appeals.
The Board ol Trustees will identify the need for access to reserve funds and confirm that the use is consistent with the purpose ol the
reserves as described in this Reserve Policy.
Authorlty to use Reserves
KORT AK will submit a request to use reserves to the Board of Trustees. The request will include the analysis and determination ol the
use ol funds and pLans lor replenishment. The charity's goal is lo replenish the funds used within a reasonable amount ol time as
necessary to restore the Reserve Fund to the target minimum amount The Board of Trustees will either approve or modify the request
and aulhorise transfei from the Reserve Fund.
Reporting and Monitoring
The Board ol Trustees are responsible for ensuring that the Reserve Fund 15 maintained and used only as described in this Policy. Upon
approval ol the use ol reserve funds, the KORT AK'S accounts department will maintain records of the use of funds and plan lor
replenishment of the reserve fund account. KORT AK'S accounts department will provide regular periodic reports lo the Board of
Trustees of progress to restore the fund to the target minimum amount.
The Board ol Trustees will annually discuss what additional risk facto￿ might be considered forthe oiganisalion and the impact of
budgeting on reserve levels.
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Kashmir Orphan Relief Trust

2025 Annual Report
Summary of Trustees Report
Review of Policy
This Policy will be reviewed by the Board of Trustees annually at minimum, or sooner if warranted by internal or external events or
changes. Changes to the Policy will be recommended by the accounts department to the Board ol Trustees.
This policy, upon every revision hereof, rnust be distributed by the Office Manager to the following Individualslentities.- Internal Accounts
deparltllent, relevant manager5.
The Internal Accounts department 15 established by the KOR Board of Trustees to recommend financial policies, strategies, and budgets
that support the mission, values, and strategic pLan of the charity. Its purpose is lo ensure the financial health and integrity ol the charity
pursuit ol its mission to focus on alleviating poverty lor those in dire need of humanitarian air- via critical emergency aid. andlor social
sustainable projects.
Going concern
The trustees consider that there are no material uncertainties about the charity'5 ability to continue as a going concern nor any
significant areas ol uncertainty that affect the carrying value ol assets held by the charity.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed ol trust and constitutes an unincorporated charity.
The charity is conslituled by a Trust deed dated 10 April 2006 and is registered with the Charity Commission in England, UK.
Recruitment and appointment of new trustees
The recruitment and selection of new members ol the Board ol Trustees is the iesponsibility of the Board.
The selection process includes inviting selected individuals who have been affiliated with KORT over the years and are respected in their
own communities to a meeting with senior trustees to assess their suitability lor the role. Following this, the Trustees meet to discuss
each applicant, and those who are felt to fulfil their criteria are invited to join the Board subject lo appropriate checks and references.
Organlsatlonal structure
Organi5ational structure KORT has 8 trustees, 5 full-lime admin staff, and a graphic designer in the UK.
Induction and training of new trustees
Trustees that are selected are already aware of the ways ol working ol KORT. Once on board, the senior trustees explain to them their
roles and responsibilities, an introduction lo othertrustees. an overview of recent activities. an explanation ot the Board format.
processès, and oui projects.
Risk management
The trustees have a duty to identify and review the risks lo which the charity is exposed and to ensure appropriate controls are in place
to provide reasonable assurance against fraud and error.
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Kashmir Orphan Relief Trust

2025 Annual Report
Summary of Trustees Report
STATEMENT OF TRUSTEES, RESPONSIBILITIES
Trustees
A Hussain
M Nisar
M Yaqoob
M M Alzal
A A Latif
M Akhlar
N Farooq
N R Bashir
Auditors
Luckmans Duckett Parker Limited
1110 Elliott Court
Coventry Business Park
Herald Avenue
Coventry
West Midlands
CV5 6UB
The trustees are responsible for preparing the Report ol the Trustees and the financial statements in accordance with applicable law and
United Kingdorn Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice).
Charity law requires the trustees lo prepare financial slalemenls for each financial year. Under that law, the trustees have elected lo
prepare the financial slalements in accordance with United Kingdom Generally Accepted Accounting Practice Iunited Kingdom
Accounting Standards and applicable lawl.
Under charity law the trustee5 must not approve the financial staternents unles5 they are satisfied that they give a true and fair view ol
the state ol affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of
the charity lor that period. In preparing those 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 accounting standards have been followed, subject to any material departures disc105ed and expLained in
the financial statements.,
prepare the financial staternents on the going concern basis unle55 It is inappropriate to presume that the charity will continue in
business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy al any lime the financial
position of the charity and lo enable them to ensure that the financial statements comply with the Charities Act 2011 and The Charity
(Accounts and Repor151 Regulations 2008. They are also responsible lor safeguarding the assets of the charity and hence lor taking
reasonable steps for the prevention and detection ol fraud and other irregularities.
Approved by order ol the board of trustees on
26.08.2026
and signed on its behalf by-
M Akhta
Trustee
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Kashmir Orphan Relief Trust

2025 Annu81 Report
Report of the Independent ALJditors
OPINION
We have audited the financial statements of Kashmir Orphan Relief Trust (the 'charily'l for the year ended 31 October 2024 which
comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes lo the financial statements.
including a sumtllary of significant accounting policies. The financial reporting framework that has been applied in their preparation is
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements..
Give a true and lair view of the slate of the charity's affairs as at 31 October 2024 and of its incoming resources and application ol
resources, lor the year then ended.
Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and
Have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUK}l and applicable law. Our responsibilities
under those standards are further described in the Auditors, responsibilities lor the audit of the financial statements section of our
report. We are independent of the charity in accordance with the ethical requirements that are relevant lo our audit ol the financial
slalemenls in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical iesponsibililies in accordance with
these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis lor our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis ol accounting in the preparation
of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that.
individually or collectively. may cast significant doubt on the chaiily's ability to continue as a going concein lor a period of al least twelve
months from when the financial statements are aulhorised lor issue.
Our responsibilities and the responsibilities of the trustees Wlth respect to going concern are described in the relevant sections ol this
report.
Other information
The trustees are responsible for the other information. The other information compiises the information included in the Annual Report.
other than the financial statements and our Report ol the Independent Auditor5 Ihereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our
report, we do not express any form of assurance conclusion Ihereon.
In connection with our audit of the financial statements, our responsibility is to read the other inlorrnation and, in doing so, consider
whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or
otherwise appears lo be materially misstated. 11 we identify such tllaterial inconsistencies or appaient material misstatements. we are
required lo detertnine whether thi5 gives rise to a rnaterial misstatement in the financial 51alements themselves. If, based on the work
we have performed, we conclude that there 15 a material misstatement of this other information, we are required to report that fact. We
have nothing to report in thi5 regard.
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Kashmir Orphan Relief Trust

2025 Annu81 Report
Report of the Independent ALJditors
Matters on which we are required to report by exception
We have nothing to report in respect ol the following rnatlers where the Charities (Accounts and Reports) Regulations 2008 requires us
to report to you if. in our opinion:
The inlorrnation given in the Report of the Trustees is inconsistent in any material respect with the financial statements., or
Sufficient accounting records have not been kept., or
The financial statements are not in agreernent with the accounting records and returns., or
We have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained mole fully in the Slalement of Trustees, Responsibilities. the trustees are responsible for the pieparation ol the financial
statements which give a true and lair view. and lor such internal control as the trustees deteimine is necessary to enable the preparation
of financial 51alements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible lor assessing the charity's ability to continue as a going concern,
disclosing, as applicable, matters related lo going concern and using the going concern basis of accounting unless the trustees either
intend lo liquidate the charity or to cease operations. or have no realistic alternative but lo do so.
Our responsibilities for the audit of the f inancial statements
We have been appointed as auditors under Section 144 01 the Charities Act 2011 and report in accordance with the Act and relevant
regulations made or having effect thereunder.
Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from material
misslalement, whether due lo fraud or error, and lo issue a Report of the Independent Auditors that includes our opinion. Reasonable
assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance with ISAS IUKI will always delect a
material misstatement when it exists. Misslatemenls can arise from fraud 01 error and ale consideied material il, individually or in the
aggregate, they could reasonably be expected to influence the economic decision5 01 users taken on the basis of these financial
5talemenls.
The exlenl lo which our procedures are capable of delecling irregularities, including fraud is detailed below..
Our approach lo designing audit procedures by tailoring and directing testing lo aid and support the determined level of risk. In
response. the procedures we perform lo determine the level of risk include..
Reference to history and experience of the Entity- and
Enquiry ol management, including obtaining and reviewing supporting documentation concerning the Entity's procedure5 relating lo..
Identifying and complying with laws and regulations and whether they were aware of any instances of non-compliance., and
Detection and response to risk of fraud and whether they were aware of any actual or suspected instances ol fraud- and
Assessment ol the controls and processes that the Entity has in place to miligale risk.
Our assessments included the identification ol the following potential areas for fraud..
Management override ol control., and
Revenue recognition
These procedures, and the extent lo which they are capable ol detecting irregularities, including fraud, are detailed below..
Critically assessed the appropriateness and testing the application ol the revenue and cost recognition policies., and
Testing the appropriateness of accounting estimates, journals and other adjustments made in the preparation of the financial
statements. and
Reviewing the Entity's accounting policies for non-compliance with relevant standards., and
Making enquiries ol management and reviewing correspondence with the relevant authoritie5 to identify any irregularities or
instances of non-compliance with laws and regulations.
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Kashmir Orphan Relief Trust

2025 Annu81 Report
Report of the Independent ALJditors
In performing an audit in accordance with UK GAAP, we exercise professional judgement and maintain professional scepticism
throughout the audit process.
The risk of not delecling a maleiial misstatement resulting from fraud is higher than for one resulting irom error, as Iraud may involve
collusion or override ol internal controls. There are inherent limitations in the audit
procedures performed.
A further description of our responsibilities for the audit of the financial slalements is located on the Financial Reporting Council's
website al www.frc.org.uklaudilorsresponsibilities. This description foims part of our Report of the Independent Audilois.
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with Parl 4 of the Charities (Accounts and Reports)
Regulations 2008. Our audit work has been undertaken so that we might slate lo the charity's trustees those matters we are required lo
slate to them in an auditors, report and lor no other purpose. To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, foi this report. or for the opinions
we have fortped.
L2)PLHLkwa4
Luckmans Ducketl Parker Limited
1110 Ellioll Court
Covèntry Business Park
Herald Avenue
Coventry
West Midlands
CV5 6UB
Date..
2610812026
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Kashmir Orphan Relief Trust

2025 Annual Report ----------------- Statement of Financial Activities 

## **STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 October 2025** 

|||||2025|2024|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||fund|funds|funds|funds|
||Notes|£|£|£|£|
|**INCOME AND ENDOWMENTS FROM**||||||
|Donations and legacies|2|3,654,253|311,440|3,965,693|3,699,714|
|Investment income|3|30,986||30,986|122|
|**Total**||3,685,239|311,440|3,996,679|3,699,836|
|**EXPENDITURE ON**||||||
|Raising funds|4|589,100||589,100|642,237|
|**Charitable activities**||||||
|Donations Paid to Beneficiaries||2,685,852|300,000|2,985,852|3,616,929|
|Other||32,000||32,000||
|**Total**||3,306,952|300,000|3,606,952|4,259,166|
|**NET INCOME/(EXPENDITURE)**||378,287|11,440|389,727|(559,330)|
|**RECONCILIATION OF FUNDS**||||||
|Total funds brought forward||2,012,732|114,170|2,126,902|2,686,232|
|**TOTAL FUNDS CARRIED FORWARD**||2,391,019|125,610|2,516,629|2,126,902|



Page 038 ---------- 

Kashmir Orphan Relief Trust 

www.kort.org.uk 



2025 Annu81 Report
Balance Sheet
BALANCE SHEET
31 October 2025
2025
2024
Notes
FIXED ASSETS
Intangible assets
Tangible asse15
Investment
li
29.967
12
12.292
15,710
13
592,291
634,550
15,710
CURRENT ASSETS
Deblois
Cash at bank
14
54,991
1,839,204
29.625
2,094,144
1,894.195
2,123.769
CREDITORS
Amounts falling due within one year
15
112,116)
112,5771
NET CURRENT ASSETS
1,882.079
2,111,192
TOTAL ASSETS LESS CURRENT LIABILITIES
2.516,629
2,126,902
NET ASSETS
2,516,629
2,126,902
FUNDS
Unreslricled funds
Restricted funds
17
2,391,019
125,610
2,012.732
114.170
TOTAL FUNDS
2,516,629
2,126,902
The financial staternents were approved by the Board of Trustees and authorised for issue on
and were signed on its behalf by..
20.08.2025
M Akhtar- Trustee
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Kashmir Orphan Relief Trust

2025 Annual Report
Cash Flow Statement
CASH FLOW STATEMENT for the
year ended 31" October 2025
2025
2024
Notes
Cash flows from operatlngactlvltles
Cash geneiated from operations
1341,1651
1580,5581
Net cash used in operating activities
1341,1651
1580,5581
Cash flows from investing activities
Purchase of intangible fixed assets
Purchase of tangible fixed as5els
Purchase of fixed assets investments
Interest received
134,8001
14,4881
1592,2911
30,986
122
Net cash used in investing activities
1596,1051
14,3661
Change In cash and cash equlvalents In the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
1254,9401
1584,9251
2.094,144
2,679.069
Cash and cash equlvalents at the end of
the reportlng perlod
1.839,204
2,094,144
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Kashmir Orphan Relief Trust

2025 Annu81 Report
Notes to the Cash Flow Statement
NOTE5 TOTHE CASH FLOWSTATEMENT
for the year ended 31 October 2025
RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIE5
2025
2024
Net expenditure lor the reporting period las per the Statement ol
Financial Activiliesl
Adjustments for:
Depreciation charges
Interest received
Increase in debtors
Increaselldecreasel in creditor5
389,727
1559,3301
8251
130,9861
125,3661
(4611
4.055
11221
128,4681
3,306
Net cash used in operations
1341,1651
1580,5591
ANALYSISOF CHANGES IN NET FUNDS
At 1.11.24
Cash flow
At 31.10.25
Net cash
Cash al bank
2,094.144
(254,9401
1.839,204
2,094,144
1254,9401
1,839,204
Total
2,094,144
1254,9401
1,839,204
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Kashmir Orphan Relief Trust

2025 Annu81 Report
Notes to the Financial Statements
NOTES TO THE FINANCIAL STATEMENTS
lor the year ended 31 October 2025
ACCOUNTING POLICIES
Basis of preparingthe financial statements
The financial statements ol the charity, which is a public benefit enlily under FRS 102, have been prepared in
accordance with the Charities SORP {FRS 1021 'Accounting and Reporting by Charities- Statement ol
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Repoiling Standard applicable in the UK and Republic of Ireland IFRS 1021 lefleclive l January 20191,,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic ol
Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost
convention.
Income
All income is recogni5ed in the Statement ol Financial Activitie5 once the charity has entitlement to the funds,
it is probable that the income will be received and the amount can be measuied reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a Iranslei ol economic benefits will be required in settlement
and the amount of the obligation can be measured ieliably. Expenditure is accounted lor on an accruals basis
and has been classified under headings that aggregate all cost related to the cateEOry. Where costs cannot be
directly attributed to particular headings they have been allocated to activities on a basis con515tenl with the
use of resources.
Grants offered subject lo conditions which have not been met at the year end dale are noted as a commitment but
not accrued as expenditure.
Ralslng funds
Raising funds includes all expenditure incurred by the charity to raise funds lor its charitable purposes and
includes c0515 of all fundraising activities, events and non-charitable trading.
Charitable activities
Charitable expenditure cornprises those cos15 incurred by the charity in the delivery of its activities and service5
for 115 beneficiaries. It includes both costs that can be allocated directly lo such activities and
those cost5 of an indirect nature necessary to support thern.
Tangible fixed assets
Depreciation Is provided al the following annual rates in order lo write off each asset over its eslimaled useful
Plant and Machinery
25% on reducing balance
Fixturès and litlings
20% on reducing balance
Motor vehicles
20% on reducing balance
Computer equipment 250kn on reducing balance
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Kashmir Orphan Relief Trust

2025 Annu81 Report
Notes to the Financial Statements
Taxation
The charity is exempt from lax on ils charitable activities.
Fund accounting
Unreslricled funds can be used in accordance with the charitable objectives at the discretion ol the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Reslriclions
arise when specified by the donor or when funds are raised lor particular reslricled purposes.
Further explanation of the nature and purpose of each lund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension
scheme are charged to the Statement of Financial Activities in the period to which they relate.
Investments
Investments held by the charity as long-leim investments lor the purpose of generating investment income
andlor capital growth are classified as fixed asset investments and presented as non-current assets in the
balance sheet.
Investments are recognised initially at cost, including transaction costs where applicable. Investments are
subsequently measured at fair value at each reporting date.
Changes in the lair value of investments are recognised in the Slalement of Financial Activities ISOFAI in the
period in which they arise. Investment income, including dividend5, interest and other income receivable, is
recognised when the charity's right to receive the income is established and is reported as investment income in
the SOFA.
The charity does not hold investments for trading purposes. The Trustees review the charity's investment
portfolio periodically to ensure that investment5 remain consistent with the charity s objectives and the charity'5
investment policy.
Where investments are held in funds or other pooled investment arrangements, they are valued at the fair value
provided by the ielevant fund manager or based on the latest available market valuation.
The investments are intended to be held lor the long term and are therefore classified as fixed asset investment5
Inon-currenl assets) rather than current assets.
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2025 Annual Report ------------------ Notes to the Financial Statements 

|**2.**|**DONATIONS AND LEGACIES**|||
|---|---|---|---|
|||2025|2024|
|||£|£|
||Donations|3,574,952|3,368,311|
||Gift aid|390,741|331,403|
|||3,965,693|3,699,714|
|**3.**|**INVESTMENT INCOME**|||
|||2025|2024|
|||£|£|
||Deposit account interest|30,986|122|
|**4.**|**RAISING FUNDS**|||
||**Raising donations and legacies**|||
|||2025|2024|
|||£|£|
||Staff costs|170,649|152,340|
||Rates and water|14,396|12,630|
||Insurance|2,101|918|
||Telephone|1,959|1,756|
||Postage and stationery|18,297|18,967|
||Sundries|4,883|1,729|
||Courier charges||14,115|
||Staff Recruitment & Management|283|8,864|
||Advertising|19,413|18,260|
||Tv Channels And Radio Appeal|79,398|89,579|
||Travelling & Subsistence|37,921|39,934|
||Repairs & Renewals|101|86|
||Computer Costs|92|456|
||Subscriptions|4,631|3,295|
||Fund raising Event Costs|170,093|226,313|
||Bank & Credit Card Charges|50,152|40,540|
||Depreciation|8,251|4,055|
||Support costs|6,480|8,400|
|||589,100|642,237|
|**5.**|**CHARITABLE ACTIVITIES COSTS**|||
||||Grant|
||||funding of|
||||activities|
||||(see note|
||||6)|
||||£|
||Donations Paid to Beneficiaries||2,985,852|



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Kashmir Orphan Relief Trust 



2025 Annu81 Report
Notes to the Financial Statements
GRANTS PAYABLE
2025
2024
Donations Paid to Beneficiaries
2,985,852
3,616,929
The total grants paid to institutions duiing the year was as follows..
2025
2024
Donations
2,985,852
3,616,929
SUPPORT COSTS
Governance
costs
Raising donations and legacies
6,480
TRUSTEES, REMUNERATION AND BENEFITS
2025
2024
Trustees, Fees
32,000
Trustees, expenses paid during the year were £25,294.86 LY £39,376.01) expenses are for the travel costs for
the Chairman who is also the acting project manager at KORT AJK.
STAFF COSTS
2025
2024
Wages and salaries
Social security COSt5
Other pension costs
194,473
7.074
1,102
143,190
7,751
1.399
202,649
152,340
The average monthly number ol ernployees during the year was as follows-
2025
2024
Stall
No employees received emoluments in excess of £60,000.
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Kashmir Orphan Relief Trust

2025 Annu81 Report
Notes to the Financial Statements
io.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
3,361.280
338,434
3.699.714
Investment income
122
122
Total
3,361,402
338,434
3,699,836
EXPENDITURE ON
Raising funds
642,237
642,237
Charltable actlvltles
Donations Paid to 8eneficiaries
3,286.051
330,878
3,616.929
other
Total
3,928.288
330,878
4,259.166
NET INCOMEIIEXPENDITURE)
1566,8861
7,556
(559,3301
RECONCILIATION OF FUNDS
Total funds brought forward
2,579,618
106,614
2,686,232
TOTAL FUNDS CARRIED FORWARD
2,012,732
114,170
2,126.902
ii.
INTANGIBLE FIXED ASSETS
Computer
Software
COST
Additions
34,800
AMORTISATION
Charge lor year
4,833
NET BOOKVALUE
At 31 October 2025
29.967
At 31 October 2024
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Kashmir Orphan Relief Trust

2025 Annu81 Report
Notes to the Financial Statements
12.
TANGIBLE FIXED ASSETS
Fixtures
and
liltings
Plant and
machinery
Motor
vehicles
Computer
equipment
Totals
COST
At l November 2024
Additions
14.819
7.637
25,100
3,888
51.444
At 31 October 2025
14,819
7,637
25,100
3,888
51,444
DEPRECIATION
At l November 2024
Charge lor year
12.670
561
4,022
723
18,520
1,316
522
818
35.734
3,418
At 31 October 2025
13,231
4,745
19,836
1,340
39,152
NET BOOKVALUE
At 31 October 2025
1,588
2,892
5,264
2,548
12,292
At 31 October 2024
2.149
3,615
6,580
3,366
15.710
13.
FIXED ASSETS INVESTMENT
2025
2024
COST
Shares
Long Term Loan Onvestmentl
592,289
592,291
Additional information as follows=
Shares in
group
undertaking
MARKET VALUE
Additions
NET BOOK VALUE
At 310ctober 2025
At 31 October 2024
There were no investment assets outside the UK.
Inve51menls (neither listed nor unlistedl were as follows:
2025
2024
Lighthouse View Holdings Ltd
592,289
The Trust holds a nominal shareholding of £2 in 2 Lighthouse View Holdings Ltd, representing its equity
interest in the enlily. In addition, the Trust has advanced funds lo the entity in the form ol a long-terrn loan to
support the acquisition ol a property held by the company
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2025 Annu81 Report
Notes to the Financial Statements
13.
FIXED ASSETS INVESTMENT - continued
The loan is considered part of the Trust's overall investment strategy and is therefore presented within
investments in the balance sheet.
The Trust does not have direct ownership ol the underlying property,. rather, its interest is held through the
shareholding and the associated financing arrangement.
No equity accounting has been applied as the Trust does not exercise significant influence Ihiough ils
shareholding.
During the year, the charity provided loans totalling £592,289 to 2 Lighthouses View Holdings Ltd, a reLated
party. Under the terms ol the loans, the principal amount is repayable following the sale ol the property. In
addition, 400/0 of the profit arising from the sale of the property will be paid to the charity
DEBTOR5: AMOUNTS FALLING DUE WITHIN ONEYEAR
2025
2024
Trade debtors
Other debtors
Prepayments & accrued income
3,320
26,267
25,404
2,392
1,066
26,167
54,991
29,625
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Other creditors
6,001
6,115
6,358
6.219
12,116
12,577
16. ANALYSIS OF NET ASSETS BETWEEN FUNDS
2025
Total
fund5
2024
Total
funds
Unrestricted
fund
Restricted
funds
Fixed assets
Investment
Current assets
Current liabilities
42,259
592,291
1,768,585
112.1161
42,259
592,291
1,894,195
112.1161
15,710
125.610
2,123,769
112,577)
2,391,019
125,610
2,516.629
2,126,902
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Kashmir Orphan Relief Trust

2025 Annu81 Report
Notes to the Financial Statements
17. MOVEMENT IN FUNDS
Nel
movement
in funds
At
1.11.24
At
31.10.25
Unrestrlcted funds
General fund
2.012,732
378,287
2.391,019
Restrlcted funds
Mosque Fund
Hospital Fund
1,211
112,959
16.450
15,0101
17,661
107,949
114,170
11,440
125,610
TOTAL FUNDS
2,126,902
389,727
2,516,629
Net movement in funds. included in the above are as follows:
Incoming
resources
Resource5
expended
Novement
in fund5
Unrestrlcted funds
General fund
3,685,239
13,306,952)
378,287
Restricted lunds
Mosque Fund
Hospital Fund
116,450
194.990
iioo,0001
1200,0001
16,450
15,0101
311,440
1300,0001
11,440
TOTAL FUNDS
3,996,679
13,606,952)
389,727
Comparative$ for movernent in funds
Net
movement
in funds
At
1.11.23
Al
31.10.24
Unrestrlcted funds
General fund
2,579,618
1556,8861
2,012,732
Restricted lunds
Nosque Fund
Hospital Fund
5,194
101.420
13,9831
11,539
1,211
112,959
106.614
7,556
114,170
TOTAL FUND5
2,686,232
1559,3301
2,126,902
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Kashmir Orphan Relief Trust

2025 Annu81 Report
Notes to the Financial Statements
17.
MOVEMENT IN FUNDS-contlnued
Cornparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movernent
in funds
Unrestrlcted funds
General fund
3,361,402
13,928.2881
1566.8861
Restrlcted funds
Nosque Fund
Hospital Fund
26,017
312,417
130,0001
1300,8781
13,9831
11,539
338,434
1330,8781
7,556
TOTAL FUNDS
3,699,836
14,259,166)
1559,3301
A current year 12 Months and prior year 12 Months combined position is as follows..
Net
movement
in lund5
At
1.11.23
Al
31.10.25
Unrestricted funds
General fund
2,579,618
1188,5991
2,391,019
Restrlcted funds
Mosque Fund
Hospital Fund
5,194
101,614
12,467
6,529
17,661
107,949
106,614
18.996
125,610
TOTAL FUNDS
2,686,232
1169,6031
2,516,629
A current year 12 months and prior year 12 months combined net movement in lunds, included in the above
are as follow5-
Incoming
resources
Resources
Movement
expended
in funds
Unrestritted funds
General fund
7,046,641
17,235,240)
1188,5991
Restricted fund5
Mosque Fund
Hospital Fund
142,467
507,407
1130,0001
1500,8781
12.467
6,529
649,874
1630,8781
18.996
TOTAL FUNDS
7,696,515
17,866,118)
1169,6031
18. RELATED PARTY DISCLOSURES
Only reLaled party transactions that look place duringthe year are Iruslee's expenses incurred during the year of
£57,294.8612024- £39,376.01)
During the year, the charity advanced loans totalling £592,289 to 2 Lighthouses View Holdings Ltd, a related party
ol the charity
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Kashmir Orphan Relief Trust

2025 Annual Report
Thank You and Conclusion
Impact grows
where
kindness
is planted,
Our sincere gratitude goes
to all who stand with us,
offering strength,
generosity, and unwavering
corllwitment to our
mission
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Kashmir Orphan Relieft Trust

2025 Annual Report
Thank You and Conclusion
Corporate
Directory
ENGLAND AND WALES CHARITY REGISTRATION NUMBER
1113836
ADDRESS OF REGISTERED HEAD OFFICE
Leicester Business Centre, Unit C, 111 Ross Walk, Leicester, LE4 SHH, Leicestershire, United Kingdom
BOARD OF TRUSTEES
Mr Mohammed Akhtar- Chairman
Mr Mohammed Yaqoob- Vice Chair
Mr Abid Hussain- Treasurer
Mr Ali Asghar Latif - General Secretary
Mr N8sar Farooq - TrLJStee
Mr Mohammed Mobashir Afzal - Trustee
Mr Mohammed Rashid B8shir - Trustee
Mr Mohammed Nisar- Trustee
AUDITOR
LDP Luckmans
1110 Elliott Court, Coventry Business Park, Herald Avenue, Coventry CV5 6UB
BANKERS
Barclay5 Bank PLC
Unit 1-3 Haymarket Towers, Humberstone Gate, Leicester LE11WA
Reoistered w￿h
FR
FUNDRAISING
REGULATOR
Page 052
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Kashmir Orphan Relieft Trust

KORT
Provi&ing Aopefor orJ7Aans
UK REG:1113836
www.kort.org.uk
+44 0300 123 7774
info@kort.org.uk
@kort
Leicester Business Centre, Unit F6, 111 Ross
Walk, Leicester, LE4 SHH, Leicestershire,
United Kingdom