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← Sight For Life Trust

2024-06-30-accounts

/A orLife Sight . ANNUAL REPORT 2024 COMMITTED TO ELIMINATIN BLINDNESS * •l Sightfo

INTRODUCTION

Sight for Life (SFL) is a registered charity in the UK and our Hospital Jannat Aziz Eye Hospital is a registered Charity in Pakistan. SFL is committed to eliminating curable blindness and other sight related issues amongst some of the world’s poorest people.

We are among a small number of organisations operating in rural Pakistan, where access to eye care services is severely limited and the demand for treatment is high. Widespread poverty presents significant barriers to healthcare, leaving many individuals unable to afford even basic medical attention. Vision loss, when left untreated, can severely exacerbate the challenges associated with poverty. However, in many cases, blindness is preventable or treatable. With timely and appropriate intervention, the risk of lifelong impairment can be significantly reduced.

A child who cannot see cannot study, making it nearly impossible for them to improve their quality of life. If even one family member struggles with blindness or eye disease, it affects the livelihood of the whole family. Furthermore, their situation is exacerbated when it is the breadwinner of the family who is afflicted with eye issues. Reduced familial income creates an environment wherein the children are faced with the choice of either working or being hungry. This financial strain upon children reduces their chances of achieving education, thus cementing them within a cycle of poverty.

A blind mother cannot care for her children as she wants to. An elderly relative with vision loss may require round-the-clock care, placing an additional burden on already limited resources. We are dedicated to breaking this cycle and treat more than 70,000 patients every year. This year included more than 13,000 state of the art, vision-saving or vision-restoring eye surgeries. We desperately need your help so that we can keep providing poor people with the gift of sight.

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STATE OF THE ART EYE CARE
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Contents

  1. Introduction .........................................3 2.President’s Foreword ...........................4 3. Administrative & Legal Information ......5 4. Report of the Trustees ........................6 5. Planned Development .........................9 6. Achievements & Performance ............11 7. Financial Review................................13 8. Independent Examiner’s report ..........14 9. Statement of Financial Activities.........15

  2. Balance sheet ...................................16 11. Notes to the financial statements........17

OUR PATRON

Cricketing legend and previous Prime Minister of Pakistan Imran Khan has been a patron of Sight For Life since 2005. Since retiring from cricket, much of Imran’s life has been committed to charity.

He recognises what we are setting out to achieve and is delighted to align himself with our efforts. He has been an extremely supportive patron of Sight For Life Trust.

SCHOOL SCREENING RESOLVING EYE ISSUES EARLY

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Presidents Foreword

II was driven by a heartfelt vision to make a meaningful difference in my ancestral homeland. What began as a personal aspiration evolved into a mission to establish one of the finest hospitals in Pakistan. Today, our Hospital delivers, exceptional, high-quality treatment and care, to all individuals regardless of their social status or ability to pay.

This journey has been both challenging and arduous, but also incredibly rewarding. Getting planning, construction and the clinical quality right was an awesome challenge for us. Selecting a rural location for the hospital, gave us the added difficulty of attracting and retaining top-tier staff, as such we have had to match salary levels of the top cities. Over the years the absolute support, dedication and the generous support of our donors, has ensured amazing clinical outcomes. We are blessed to have an exceptional staff team, who have been instrumental in providing high quality eye care.

However, as we progress the trustees and management team are facing increasingly new challenges:

  1. Due to Pakistan’s difficult Economic situation more patients are falling below the poverty line, qualifying for free treatment.

  2. High inflation has led to significant increase in operating costs.

  3. Obsolete Medical equipment must be renewed and updated to keep pace with technology and ensure optimal treatment for all individuals.

In order to expand our reach and treat more people we are expanding The Vision on Wheels Programme and relaunching our School Screening programme.

Running a 50 bed, high-quality eye hospital providing free care demands widespread support. I am profoundly grateful to our partners, Ummah Welfare Trust and Sightsavers, for their support, which comprises of both financial and technical assistance. Our donors and supporters are central to the success of our hospital so on behalf of our patients I would like to express my sincere heartfelt gratitude to you.

Manzoor Ahmed

Your generosity support enables us to operate this remarkable hospital.

The trustees and I are both proud and humbled by the collective efforts of our donors, volunteers, and supporters who despite life’s day to day challenges have remained steadfast in their support of our cause.

We have set up an endowment fund which continues to grow, ensuring the long-term sustainability of the charity. Therefore, I urge you to consider Sight For Life Trust for legacy donations in memory of your loved ones (Sadaqah Jariyah) or through workplace giving.

We take immense pride in our hospital as it strives to achieve recognition as a world-class eye health centre of excellence. In our pursuit to eradicate blindness, we are committed to delivering top-notch, high-quality eye treatments and care.

Thank you to everyone for your unwavering support and contributions. From our donors, partners, staff, and volunteers, all who have made this remarkable journey a success and transformed the lives of countless individuals.

Our sincere gratitude and appreciation to them, their generosity enables us to run such a wonderful hospital.

Manzoor Ahmed

Manzoor Ahmed President & Founder

10,488 SIGHT SAVING SURGERIES IN 2024

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Administrative & legal information

Trustees

The trustees are appointed according to the Articles of Association to serve Sight for Life Trust in this term of appointment.

Trustees for this financial year are Manzoor Ahmed Chaudhary Tahir Ahmed Amir Ahmed Tauqeer Sabir

I nvestment Managers: St James Place 7th Floor, Sunlight House, Quay Street, Manchester, M3 3JZ

Registered in England

Charity No. 1114528

Hospital:

Registered Office:

81 Newton Street, Manchester M1 1EX

Jannat Aziz Eye Hospital (JAEH) Tufailabad Tehsil Burewala

District Vehari Pakistan

Accountants:

City AccTax Chartered Certified Accountants 91 St. Awdrys Road Barking, London IG11 7QB

Pakistan Charity Registration Number

PCP/2022/936

Bank:

National Westminster Bank Plc Manchester City Centre 5th Floor, 1 Spinningfields Square Manchester M3 3AP

Unity Trust Bank 4 Brindley Place Birmingham B1 2JB

Mission:

To address preventable and curable blindness amongst some of the worlds poorest people

Where:

Impoverished rural areas are where the need is greatest

62,446 OUTPATIENTS TREATED THIS YEAR

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Trustees Report

The trustees are pleased to present the annual report and financial statements for Sight For Life Trust for the year ending 30 June 2024. These financial statements have been prepared in

accordance with the accounting policies outlined in Note 1, and are fully compliant with the Trust Deed, the Charities Act 2011, and the Statement of Recommended Practice (SORP) for charities applying the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

STRUCTURE, GOVERNANCE & MANAGEMENT

Constitution of the Charity:

The Charity is controlled by its governing document (amended 2022), a deed of Trust and is constituted as an incorporated charity. SIGHT FOR LIFE is a registered charity in England no. 1114528.

Trustees:

Trustees are appointed by the Board on the basis of their specific skills - knowledge of eye care and their ability to positively contribute to the strategic development of the charity. They can hold office for life, subject to arrangements of the Trust Deed. The trustees meet regularly throughout the year.

treatment and care in rural areas with extreme poverty.

We do this by providing ophthalmic services (disorders of vision, diseases of the eye) to all who require them through our Jannat Aziz Eye Hospital (JAEH) and any other means.

The Charity will undertake the following activities in order to fulfil its objectives:

The charity also has a Board of Advisors, to provide technical support and guidance to Trustees on clinical matters, strategy, management and financial controls, including risk management. Appointments to the board are made as and when the need arises in order ensure good management and ongoing development, Trustees for the year to date are: Mr. Manzoor Ahmed Chaudhry (Founder & Executive President) Mr. Tahir Ahmed (Chair) Mr. Amir Ahmed (Treasurer) Mr. Tauqeer Sabir

Objectives and activities

Sight For Life Trust is a charity dedicated to eliminating curable blindness by supporting eye

Each year our trustees review our objectives to ensure they continue to reflect our aims. In carrying out this review trustees have considered Charity Commission’s general guidance on public benefit. In a year when trust in the charitable sector has been under constant scrutiny we are heartened by the ongoing support of donors and volunteers.

VISION ON WHEELS - EYE CARE AT YOUR DOOR STEP

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Trustees Report

I mpact Achievements and Performance: Impact Achievements and Performance: Our modus operandi is equally transparent – no office costs, no paid staff and all donations directed to improved outcomes for beneficiaries. For the teams at JAEH, we strive to foster a culture of respect and provide opportunities for individuals to express their initiative and talent. For our beneficiaries, we aim to restore sight or prevent blindness, transforming lives through access to quality eye care.

As we approach the 20th year of operation we are confident that we are making a difference with over 945,000 patients treated to date.

Our outreach teams carry out meticulous village outreach programmes to identify and bring in the blind for treatment and maintain a patient centric focus throughout the patient’s treatment journey within the hospital.

We hold records of every single patient, the post operative vision being proof that treatment achieved a good result. As a charity strong on clinicians, we are able to identify and prevent poor practice that could reduce the quality of care and hence our operational efficiency in eliminating curable blindness.

B etween July 2023 and June 2024

Our Hospital

Vision on Wheels Teams – 10

Due to the charities’ well defined and ambitious aims, it is essential to work very closely with the hospital team in Pakistan. As the majority of patients are located in rural areas with poor communication channels, we spend as much time as possible in the field.

Together with the hospital we plan targets and expansion. For many months of the year there is a SFL representative working alongside the Pakistani teams. Each visiting SFL representative “hands over” to the next representative and all parties report back to the Board of Trustees.

The charity continues its firm 100% donation policy that no money donated from public funds has been spent on admin, salary or expenses.

Major Public Health Issues – The Need

IIn Pakistan 70% of ophthalmologists live in urban areas, providing services for those who can likely afford them, whilst 70% of the blind live in rural areas and are unable to pay for treatment. We know from international studies and local experts that blindness in 80% of people in Pakistan can be treated or prevented. Eye diseases like cataracts, trachoma, diabetic retinopathy, and refractive errors can all lead to blindness, however these are all very much treatable.

82,998 PATIENTS TREATED VIA VISION ON WHEELS

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Trustees Report

Economic Impact of Blindness

Blindness has a huge economic cost attached to it, with those suffering often being the ‘poorest of the poor’. The cost of blindness depends on the type and duration of blindness, as well as the availability of family members and alternative sources of income. It also depends on the number of economically active individuals that are affected by blindness.

The loss of sight is something that intuitively affects an individual’s quality of life and has broad societal and economic impacts. Consequently, investments into the restoration of sight, and in eye health infrastructures have the potential to help bring about social change in the developing world. A 2014 study, commissioned by the Fred Hollows Foundation working together with Price Waterhouse Coopers (PWC), found that the return on investment for developing countries was four to one. The IABP reported in 2013 that in Pakistan in particular, every dollar spent on vision has the potential to yield six dollars in return.

In “The Economic Burden of Blindness”, Awan and colleagues present the rationale for including vision restoration as part of the overall poverty reduction goal. The researchers were able to demonstrate that restoring sight yields quantifiable economic benefits to the country as a whole. Averaged earnings were used to estimate productivity differences due to blindness.

Access to Eye Health Services & Barriers Pakistan’s healthcare system faces numerous persistent challenges. There is a significant shortage of hospitals, doctors, nurses, and paramedical staff, making access to quality care difficult for much of the population. Many life-saving medications remain unaffordable, and periodic shortages further limit availability. Most critically, a widespread lack of public trust in the healthcare system has contributed to the rise of unqualified practitioners and quackery across the country.

Two parallel systems exist in the healthcare system of Pakistan. One consists of public hospitals, and the other consists of private hospitals. The former is short of basic healthcare facilities, and the latter is too costly for the people of Pakistan to afford. Solutions to the stumbling and compromised healthcare system of Pakistan are adequate financial support and

infrastructure development. Stakeholders need to invest in the healthcare system; otherwise, the healthcare system in Pakistan will continue fighting for its survival rather than improving and competing with the healthcare systems of other nations in the region. The chronic underfunding of the health sector is a massive reason for the lack of infrastructure, burdened by corruption, an unstable political system, and inequitable distribution of resources. Pakistan needs to construct and equip many more tertiary care and teaching centres.

This measure was deemed to be more accurate than household income (which can come from a variety of sources) since wages are the source of income most frequently sacrificed by the blind. The authors found that if the blind population in Pakistan (from all causes) were rehabilitated, the total productivity gain would equal 0.7% of the country’s GDP; if only avoidable blindness were treated, the savings would be equivalent to 0.6% of GDP. These percentages equate roughly to Pakistan’s total spending on health care.

SFL delivered 47% of Cataract Surgeries in Vehari District

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Planned Developments

Access to Eye Health Services & Barriers ........ contd

Currently, healthcare expenditure accounts for a mere 0.4% of Pakistan’s GDP, well below the WHO-recommended GDP to be spent on healthcare, i.e., 6% for low-income countries [2]. Moreover, this funding is inequitably distributed to Pakistan’s urban and developed cities. Hence, access to healthcare services is marked by stark disparities, with the rural population and low-income communities lacking basic healthcare facilities. (Healthcare in Pakistan: Navigating Challenges and Building a Brighter Future - Cureus 2023 Jun )

The WHO world report on vision 3 outlines the challenges present in terms of eye care worldwide. Examples of such challenges include inequities in the availability and quality of prevention, treatment and rehabilitation services; a lack of trained eye care professionals; greater demand on existing eye care services due to the increasing prevalence of Visual Impairment and poor integration of eye care services into health systems.

ORGANISATIONAL OBJECTIVES

Our key objective remains eradicating curable blindness by providing ophthalmic services at JAEH. In the forthcoming years we will:

operating/surgery suite increasing number of surgeries to 15,000 p.a

HOSPITAL DEVELOPMENT OBJECTIVES

‐ At present, there is a scarcity of high quality evidence surrounding pathways, patient priorities and economic aspects of eye care in Pakistan. (Exploring eye care pathways, patient priorities and economics in Pakistan: A scoping review and expert consultation study with thematic analysis – June 2023).

OUTREACH DEVELOPMENT

Satellite Clinic Screening in areas in addition

;,

Expand Vision on Wheels Programme in to Luddan and other areas

School Vision Screening - Outreach screening in local schools to prevent and treat eye related issues

Accessibility Services - minority/ other disability groups – We will explore how we can further enhance this. We do already have a significant number of disabled clients

INTERNATIONAL STANDARD EYE CARE

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Trustees Report

The charity’s great strength is that, in addition to the Trustees, we have a Board of experienced professionals who give their time and skill as volunteers to support the charity’s work. In the UK the charities operation and fundraising is managed by a volunteer management board:

Our Hospital Capacity - 50 Beds

Total Staff - 86

Full time doctors - 4 Visiting Surgeons - 4 Optometrist - 5 Paramedics - 30 Admin & Accounts - 8 Support Staff - 25 VOW Teams - 10

Satellite Clinic - Chichawatni

A huge thanks to our Partners

We would like to express our sincere gratitude to all our volunteers who have served the charity since 2005. Despite the dramatic increase in the number of beneficiaries, and with a significant increase in turnover, the Trust’s administrative operations have continued to be managed by volunteers.

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INTERNATIONAL STANDARD EYE CARE

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Performance

Giving People the Gift of Sight

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PERFORMANCE 80)1(I Outpatients 71YJts) 6WO) swo) 41XJl(I 3rAJrKI 2Q)l(I ioji Oyl￿ Of907 07/￿ OWCQ 0910 Ityll IVJ2 Iy13 IS14 I•JIS ISI18 IfJ17 17118 IW19 192) 2ty21 2V￿ 2W23 2Y24 Total Surgeries ID.WO C•)0 rt&)O ? f•)0 12

FINANCIAL REVIEW

Review of the Financial Position:

Sight for Life is reliant for income on the support of its donors for the furtherance of its objectives. The income for the period ending 30 June 2024 was £588,392 the financial results for the year are set out on pages 15, 16, 17, 18 and 19 and shows net assets of £1,752,736 including Endowment with an investment property of £492,609; and investment fund of £430,217.

Reserves Policy:

Reserves at the end of the year under review are sufficient to maintain the Charity’s expenditure for the foreseeable future and further on going fund raising has been planned.

Principal Funding Sources:

Sight for Life operating costs are funded by the trustees, and specific donors all committed to helping the charity achieve its aims of eradicating curable blindness in Southern Punjab.

Plans for the Future:

The Charity’s plans for the coming years are:

Hospital Development

Equip and commission the 2nd Operating Theatre

Increase Patient Beds to from 50 to 100

Increase Surgeries from 10,000 to at least 15,000 p.a. Introduce a Third operational Vision on Wheels unit

Clinical Developments

Retinal Detachment Surgery Pediatric Retinopathy Glaucoma Treatment Prevention and Support Diabetic Retinopathy

Statement of Trustees' responsibilities:

The Trustees are required to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the Charity and the incoming resources and application of resources including the net income and expenditure for the year. In preparing those financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently

make judgments and estimates that are reasonable and prudent

state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements and

Prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the Charity will continue in business

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and which enable them to ensure that the financial statements comply with the applicable law. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable

steps for the prevention and detection of fraud and other irregularities. In so far as the Trustees, individually, are aware: there is no relevant account information of which the Accountant is unaware and

The Trustees have taken all steps that ought to have been taken to make themselves aware of any relevant information and to establish that the accountant is aware of that information.

Accounts preparation

The Trustees confirm that the accounts comply with current statutory requirements, and with those of the governing instrument.

Accountants

City AccTax (Chartered Certified Accountants) were appointed as the trust's Independent Examiners during the year.

Tahir Ahmed Mr Tahir Ahmed

Trustee

Date: 26th April 2025

SFL delivered 47% of Cataract Surgeries in Vehari District * Sightsavers Cataract Surgical Mapping report 2019 es

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Independent Examiner’s Report

I report on the accounts of the charity for the year ended 30 June 2023, which are set out on pages 15 to 19.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and matters set out in the statement below.

Statement

In connection with my examination, no matter has come to my attention:

City Acctax

City AccTax Chartered Certified Accountants 91 St. Awdrys Road Barking, London IG11 7QB

Date: 26 April 2025

14

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024

INCOMING RESOURCES Notes Restricted
£		 Unrestricted
£		 Total
2024
£		 Total
2023
£
Voluntary Income
Donations 358,062 183,679 541,741 713,043
Gift Aid 0 31,194 31,194 30,603
Investment Income 0 15,457 15,457 0
Total Incoming Resources 358,062
ee)		 230,330
ee)		 588,392
ee)		 743,646
ee)
RESOURCES EXPENDED
Charitable Expenditure
Donations to Janat Aziz Hospital 304,534 68,286 372,820 277,193
Operating Cost 2 - 88,082 88,082 51,284
Total Resources 304,534 156,368 460,902 328,477
Net incoming/(outgoing) resources 53,528 73,962 127,490 415,169
Total Funds brought forward 637,164 957,865 1,595,029 1,179,860
Total funds carried forward 690,692 1,031,827 1,722,519 1,595,029

The notes on the page 17 to 19 form part of these financial statements

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Balance Sheet as at 30 June 2024

2024 2023
£ £
Fixed Assets Notes
Tangible Assets 3 492,609 0
Current Assets
Cash at Bank 4 815,353 1,395,929
Investment 4.1 430,217 200,000
Accounts Receivable 4.2 15,457
1,261,027 1,595,929
Creditors
Amounts falling due within one year 5 (900) (900)
Net Current Assets 1,260,127 1,595,029
Net Assets 1,752,736 1,595,029
Funded By
Realised Gain on Investment 30,217
Accumulated Surplus Account 6 1,722,519
1,752,736 1,595,029

EXEMPTION STATEMENT

The trust is exempt from the requirement related to preparing to Audited Accounts in accordance to section 144(2) of the Charities Act 2011 (the 2011 Act). The trustees have not required the charity to obtain an audit of its accounts for the year in question in accordance with its governing document.

The trustees acknowledge their responsibilities for:

1) Keeping accounting records in accordance with the 2011 Act.

2) Preparing accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act.

Signed on behalf of the trustees. Tahir Ahmed

Mr Tahir Ahmed

Trustee Date: 26 April 2025

The notes on the page 17 to 19 form part of these financial statements

16

Notes to the accounts for the year ended 30 June 2024

1. Accounting policies

Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Income

All incoming resources (Grants & Donations) are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Expenditure

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Fund accounting

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure, which meets these criteria, is charged to the fund, together with a fair allocation of management and support costs.

2. Operating Costs 2024 2023
Marketing, Social Media & Fundraising 85,463 47,611
Accountancy 900 900
Bank Charges 1,719 2,773
Total 88,082 51,284

The notes on the page 17 to 19 form part of these financial statements

17

Notes to the accounts for the year ended 30 June 2024

3. Fixed Assets 2024 2023
Opening Balance - -
Additons 492,609 -
Disposal - -
Depreciation charge for the year - -
Ending Balance 492,609 -
4. Current Assets
Cash at banks 815,353 1,395,929
Investments 430,217 200,000
Account Receivable 15,457 0
Ending Balance 1,261,027 1,595,929

4.1 investment

The Sight For Life’s Endowment, having an amount of £200,000 was invested in St. James` s Place Wealth Management on 31January 2022 for the period of 5 years to achieve returns of inflation plus 3% per annum. During the current year 2024, further an amount of £ 200,000 is invested in the Wealth account. The investment has generated realised gain of an amount of £30,217 during the current year.

1.Initial Investment 31 January 2022 £200,000 2.Additional Investment 30 April 2023 £200,000

3.Realised Gain on investment £30,217

The notes on the page 17 to19 form part of these financial statements

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Notes to the accounts for the year ended 30 June 2024

4 .2 Related Party Disclosure

During September 2023, Sight For Life purchased a property (70 Northern Grove) with a total acquisition cost of £492,609. The property management is controlled by the Marco Investments Limited, which includes collecting rent, repair, maintenance and management of the tenants, without any charge of the management fee. Rent receivables due from the Marco Investments Limited of an amount of £15,457 with respect to the current year. The following serving trustees of Sight For Life are also directors of the Marco Investments Ltd.

Tahir Ahmed Amir Ahmed

2024 2023
Rental Income-70 Northern Grove 15,457 0
Management Fee 0 0
Total 15,457
5. liabilities 2024 2023
Accountants fees & other liabilities 900 900
6. Accumulated surplus account 2024 2023
Opening Balance 1,595,029 1,179,860
Change in Surplus for the period 127,490 415,169
Balance C/F 1,722,519 1,595,029

The notes on the page 17 to19 form part of these financial statements

19

Sight for Life

Registered Charity No. 1114528 81 Newton Street, Manchester M1 1EX e: info@sightforlife.org.uk | t: 0161 200 8445 WWW.SIGHTFORLIFE.ORG.UK www.jannataziz.org