Charlty reglstratlon numbef 1114569
Company registratitsn numbor 05818995 {England and Wales)
MIDLAND DOCTORS ASSOCIATION UK
ANNUAL REPORT AND UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

MIDLAND DOCTORS ASSOCIATION UK
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Dr S Y Efb'khar (Chairl
DrJAhmed
DrA RashEd
Dr K Latief
Mr S Hussain
Dr Z Sheikh
MrAA Najib
MrRUAmin
Ms T Kent-Chapm8n
MT M Altaf
Dr F Rashid
Secretary
DrA Rashid
Charlty number
1114559
Company number
05818995
Prlnclpal address
11 Snel$lon Cres¢enl
Lrttleover
Derby
DE23 6BL
Registered offffice
11 Snelslon Crescent
Llttleover
Derby
DE23 6BL
Independont examlner
Philip Handley FCA
HSKS Greenhalgh Ltd
Chadotte House
Slanier Way
The Wyvem Business Park
Derby
DE21 6BF
Bankers
HSBC UK Bank PIC
1 St. Peterfs Street
Derby
DE12AE

MIDLAND DOCTORS ASSOCIATION UK
CONTENTS
Page
Trustees, ￿port
Independent examiner's report
Statement of financi818th"vib"e$
Balance sheet
Stslement of cash flows
Notes to the fin8n¢ial statements
10-23

MIDLAND DOCTORS ASSOCIATION UK
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
The Iwslèes present their annual report and financial statements for the year ended 31 Decembef 2023.
The financial statements have been prepared in aceordance with the a¢counting policies Sel out in note 1 to the
financial stalgmenls and comply with the charity's goveming document, the Companies Act 2006 and "Ac¢ounting
and Reporting by Charib"es." Statement of Recommended Practice applicable to charf(ie$ preparing their a¢counts in
accordance with the Financi81 Reporting Standard applieable in the UK and Republic of Ireland IFRS
1021" (effective 1 January 20191
ObJectlv&s and activities
The charity's short-lerm 90818 are".
To f8rylitate the activities of the Midland Doctors Medi¢al Institute in Muzaffarabad. Pakistan.
To facililale to continue supporting Nur Goth. a village consisting of 100 houses which is l¢xated in Sindh
Province, Pakistan. including the provision of free hol meals to all the pupi15 of the school.
To support a number of post-graduate students at the Light House School in Rawalpindi, Paksstan.
Providing consultancy support lo Bangrilla Community Hospital in Mirpuf. Kashmir, Pakistan, whieh is rurt
by The Umeed Welfare Trust (United Kingdom), a registered eharlty in England and Wales ltharity number
11061471.
To fund and support m8lnulrilion8ry programme al Bangrilla Community Hospital.
The charity's long-tem goals are..
To wnsider the Tegional impact of humanitarian healthcare Work in Pakistan and in part￿Ular the Kashmir
region.
To ¢onsid8r working in partnership with other agencies to deliver humanitsrian ca￿, such as in Ma18WI.
The short-terrn goals are related lo humanitarian medical relief work. which is also the vision and mi$$ion of Midland
DoctorsAssociation.
The longer-teFm goal is a ¢ontinuation of this theme and therefore, Ihere'8 a relationshlp between the tharity's short-
term and long-tem goals.
Strateg*s forachieving aims and objectwes
The concept behind Midland Doctors Association UK originated whan a teem of senlor National Health Servlce
doctors flew to Pakistan lo provide medical assistance in the wake of the powerful earthquake which struck northern
Pakistsn on 8 October 2005, kn"11Sng over 87,000 and displacing over 3.5 million people,
Having wfÉnessed al first hand the suffering of the local people and the destruction of their medical facilities, the
doctors were inspired to estsblish this d)arrty whose prineipal aims were to purchase, equip and operate a hospital
facility in the Kashmir fegion of Pakistan, and to raise pubtic awareness of health issues affecting pgople in
developing countries_
The charity has successfully acttieved il's initial objectives and aims, anrl il currently is heavily involved in the day lo
day running and adminislralion of projects already completed in Pakistsn.
A malemty unit is functioning well al Ntjr Goth H05Pital antl the charity continue lo provide on going $UPPQrt lo Ihe
pregnant wornen al this unit.
The Citlzen FoundationlUK), a registered charity in England and Wales. charity number 1087864 which is also
knowrJ a5 TCF-UK, has been allowed by Ihe charity lo build a school on their land for local children of Nur Goth. The
school building which was completed by TCF-UK ￿ntInUeS to operate successfully and the school is run by TCF.
UK.
The charity worked In the Sindh area and in Khyber Pakhlunkhwa in the northwest region. Flood relEf funds raised
were used for fl¢xxt rèlated issues 8nd the Nur Goth Hospitsl.

MIDLAND DOCTORS ASSOCIATION UK
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
PublNc ben&rrt
We have referred lo the guidance contained in the Charity Commission's general guidance on public benefit when
feviewing our objectives and also in planning our future objeetives. In particular, the Trustees consider how planned
adivitie$ wll contribute to the aim8 and objectives they have set.
Voluntegr
The trustees wish lo express their heartfelt gratitude to all the individLFals and organisations who have donated their
time, money and services to the charty. Wlhoul the ath.ve support of these volunteers it would be impossible lo
realise the achievement of the vision shared by the trustees.
Strateglc report
The description under the headings"Achievement8 and perfoimano" and "Financial revievl meet the company Saw
requirements for the trustees lo p￿sent a strategic report.
Achlevements and perfomiance
S￿nificant activrties and achievements against objectives
A¥ previously reported, the charity completed the construction of a hospÉtal, n¢)w known as Midland Doctors Medical
Institute, in Tandali Districi, Muzaffarabad, Kashmir, Pakistan in March 2013. The totsl ¢gs1 of the hospital as at 31
December 2023 amounted lo £2,108,506 12022." £2,104,996), which included £3.520 12022.. £89,368) incurred in
the year under review 8s part of the ongoing improvement and development of hospital faeililies. The Nur Goth
Village projèc( which was completed in 2013, is constantly monitored lo ensure Ihat full benefit ccnlinues to accrLte
lo the poorest families who occupy the houses constructed under the project.
During the year the Charitable company has received donated goods and services in furtherance of its operational
activities and objectives. In particular the charitable company has received a laser lilholripter from the Tomini Group,
and the trustees would like to extend their thanks to them for their kind donation.
Hospltal devèlopments:
During the year, the charity has fvnded new equipment and develoFed now department al the hospital..
Laser Lilholripsy
Gastroenterology l end¢)seopy
Since the year end the chafilable company has purchased lurther angiography equipment as they are routinely
performing coronary angiographs and slenting.
Significant factors
Firstly, the MidlaThg Doctors Medical InstitLrte utili$e$ ltte majorty of the chariVs resources, as ils main objective as
an organisation is to support MDMI. The other kn short term objectives do not take up Significant resources. In
lemis of positive effects. the charty's capabilities have expanded over the past ￿e1ve months.. we are providing
more Se￿1¢e$ and we are providing care that is not available in many parts of the Kashmir region of Pakistan. In
fact, our Nutrition Programme that aims al tsking cafe of children with severe nutritional defi¢ien¢y, does not even
exist in that part of the Kashmir region of Pakistan. As the project develops, the negative pressures are coming to
the fore As we are becoming more popular in the region, our services ale more well known and people are linking
us to better quality of medtcal c8r¢. This then drives dem8nd but then the shortcoming is that we don't have endle$s
supply of resources. In view of the issue of financial constraints, and in particular as fundraising is a key aspect ol
the source of funds, we have to always consider the implications of our services on OUT financial resources.
Another negative factor is that we need lo consider fundraising as on90ing actiwty. therefore as an Organisalion we
have consKlered ways and mean8 Of diversification so that the risks of not being able to achieve our funds through
fundraising are diversified.
The Dubai head q￿arterS that wefe opened during the latter stages of 2018 have continued to enhance the
apability lo achieve fund raising.

MIDLAND DOCTORS ASSOCIATION UK
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Fundrdising perfomKnce
Midland Doctors Association UK has a large network cluster, workin9 With fiJndrais&rs, with whom trustees have
worked tirelessly, both nationally and inlernalionally. Through these networked contsets. funds were donated during
the yèar lo 31 December 2023. In addrtion, fundraising and sponsorship events were also organised during the
year, whereby monies were raised from individuals and local companies, wth the costs of generating volL¢ntary
income being covered largely by sponsorship. It remains the Trustees, intention lo cover costs through further
sponsorship and gift aid refunds. The remainder of the donations came directly from other benefactors and
instilulions.
Durfng the year the ¢harity has organised a number of 8venls'. In February 2023 a Birmingham event was organised
lo raise awareness of the Charity bLrt no funds were collected on the day., In March 2023, an event in Dubai was held
which raised approximately AED 400K', In Mar 2023 a Nottingham event raised approximately £80K, In May 2023, 8
US event raised approximately $50K. came through the National Health Forum who eollecle¢J th& funds on
behaff of MDA UK,. In November 2023 an event was held 81 Nawaab Restaurant in London raising approximately
£10k.
In
The slralegy of Midland Doctors Medical Institute has been to adhere lo the key guKlelines as allocated by the
General Medical Council UK {GMCUK} in particular, the role of a doctor. The facilities are also incorporating
international guidelines such as the ￿rI￿ Health Organization's guidelines for thealfe and surglcal departments.
The evaluation of Key Performance Indicators would be beyond the scope of this financlal document.
Flnanclal revlew
For Ihe year 1st January 2023 to 31 December 2023, the in-year surplus figure Is £136,578 12022.. surplus ol
£60,448), increasng the net assets 10 £3,144,45312022.' £3.007.87S1.
Going concern
During the year under review, the COVID-19 pandemic continued to be a significant risk lo the global eeonomy.
Furthemiofe, with the ongoing conflict situation in Palestine l Gaza, donations are likely to reduce in future periods.
The Iruslees eonlinue lo monitor the impact on the charitable company on an ongoing basis and note the Success of
the vaccination PTogramme within Pakistan and the widef world. At the lime of approving these financtal stslemenls,
the trustees do not consider COVID-19 to impact the tharitable companWs ability lo continue as a going concem
and consider the balance sheel lo be appropriately valued.
ReseThes poI￿Y
Reserves are needed lo meet the day to day runnin9 ¢0$1$ of the hospital and to cover any unplanned other
expenditure. The trustees Consider that the ideal level of reserves as at 31 December 2023 would be £650,000,
equating to appr0￿MatelY one ye8r of charitable expenditure (excluding capital expendrturel-
The free reseNes al the year end amounted lo £632,417 12022.. £451,208}. In calculating the free reserves, the
trustees have exduded from the total fLtnds the fixe¢J assets of £2.512,03fj 12022.. £2.556.6671. The trustees are
satisfied wth the level of free reserves 81 the reporting date. If the charitable company were to enjoy the benefit ol
fvnds in excess of the ideal level, the trustees would aim lo utilise such funds to invest in permanent endowmenls lo
produce a financial retum to support the future success of the charitable comp2ny.
Prin￿paI funding sourc&s
The principal fundraising is made from the international ￿e￿Ork resources that have been buitt slice the fomation
of the charita￿e company. The Midland Doctors Association UK work is continually being promoted worldwide and
the Trustees are constantly working ¥Mlh the networf¢ lo ensure the fundraising continues successfully. The Trnslees
consider the results for the year to be satisfactory and the charity continues to remain in a reasonable financial
position.

MIDLAND DOCTORS ASSOCIATION UK
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Plans for future perlods
The charity will ¢onlinue lo raise further funds to meet the ongoing operational costs of the h05pilal, and further
capital expenditure will be made to enlarge the hospital facits'ty ¥wlh the passage of time and needs of the local
population.
The charity is earmarked by the local government in Pakistsn to manage the project of identifying malnourished
children. Currently the tharity is covering S villages around the hospital in Muzaffarabad. KashFnir, Pakistan arxl
would expand on this project going forward lo cover wider area. This will be done with support from Bangrilla
Community Hospital, Mirpur.
The charity's future plans include the purchase and management of equipment for wronary artery disease, primarily
for $lenl operations.
Structure. governance and management
The eharity is ￿ntrOlled by its governing document, a deed of trust. and constitutes a limited Company, limited by
guarantee, as definod by the Companies Act 2006.
The Company. incorporated undeT the Companies Act 1985 and 1989, 1$ limited by guarantee and does not have a
share caprtal. Its registered number is 5818995, and the company is also registered as a ¢h?rty under the Charities
A¢t 1993, number 1114559.
The trustees. who are a180 the diTectOTS for the purpose of company law, and who served during the year and up to
the date of signature of the flnanclal statements were=
Dr S Y lftikhar {Chairl
DrJAhmed
Dr A Rashid
Dr K LatEf
Mr S Hus5ain
Dr Z Sheikh
MrAA Najib
MI IAII
MrRUAmin
Ms T Kenl-chapman
Mi M Altaf
Dr F Rashid
Recruitment and appointment of Irusle85
The Board of Trustees consists of twelve members a5 al 31 December 2023.
Tr￿ company's Articles of Association allow for Trustees to Serve for a three year lerm. Trustees must reti¥e at the
annual general meeting foll¢)wing their compfètion of Ifi￿e years. service. but may stand for ie-eleclion.
The Board has tho power al any lime. and from time lo lime, lo appoint any person lo be a Trustee, either lo fill a
ca5val vacancy or as an addition to the existing Trustees. Any Trustee appointed holds office onty until the next
following annual general meeting, and then becomes eligible for r&electK)n.
TrLislees are eleded to the board in accordance with a votin9 system Dutlined in the charity's constitsjlional
document. The responsibilities of trustees are allo¢8led according to their skills, abilities and areas of inleresl.
Indu¢tion of Tru$lees is given on an individual basis where approprlale,
None of the trustees has ttny beneficial interest in the Company. All of the trustees are members ol the company and
guarantee to contribute £1 in the event of 2 winding up.

MIDLAND DOCTORS ASSOCIATION UK
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT)
{CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
offdanis81ional stnjclure
The Board of Trustees are responsible for adminlsteriny the charity.
The finances of the eharity are kept under review al Trustees meetings, once every ￿ months.
Relationshlp with relaledparties
All donated medical equipment is storèd al the premise5 Of M Najib & Sons Limited, a company in vthich a trustee,
Mr AA Najib, is a director. The transaction occurs al arms length, as members of staff al M Najib & Sons Limited
donate their charffabte time to load the equipment. in order to Iransport il over to Pakistan.
Rlsk management
The Trusle8s are aware of and conllnue lo monitor any significant risks facAn9 the charity and havo pul policies and
controls in place lo minimise or mitigate those risks. The Trustees are aware Ihat the risks faced by the charity w¢ll
evolve with the charity's activities and the trustees will ensure Ihal their risk strategy reflects these changes.
The Trustees acknowledge their responsibilities in relation to the charity'$ financial statements and accounting
T￿ordS.
Funds held as custodian trustee
The charity holds no lunds on bèhalf of others.
Freehokl property
The land purchased in Tand81i, District Muzaffarabad. P2kistan was held in the name of Dr J Ahmed, a trustee of
the charity. as it was not possibl8 for the land lo be purchased in the name of the charitable company directly. The
Iruslees are pkeased to report that the prctess transferrin9 the legal tille of this land has nt)w been completed.
The trustees. report, including the strategic repott was approved by the Board of Trustees.
DrSYI
Trustee
ikhar (Chairl
27 June 2024

MIDLAND DOCTORS ASSOCIATION UK
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF MIDLAND DOCTORS ASSOCIATION UK
I report to the trustees on my examinab.on of the finan¢ial $tstemenls of Midland Doctors Association UK {the
charity) for the year ended 310e¢ember 2023.
Resptsnsibilltl¢s and bas1$ of report
As the trustees of the charity land also ils directors for the purposes of company law) you are responsible for the
preparation of the financ4al statement5 in accordance with the requirements of the Companies Act 20(b {the 2006
Acl}.
Having satisfied myself that the financtal slalemenls of the charity are not required to be 8udsted under Part 16 01
the 2006 Act and are eligible for independent oxaminalion, I report in respect of my examination of the charity's
financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my
examination I have followed all the applicable Directions given by the Charily Commission under section 14515llbl
of the 2011 Act.
Independent gxamlnerfs statement
SincE the charity's gross income exceeded £250,000 your examiner musl be a member of a body listed in section
145 of the 2011 Act. I confirm that l am qualified lo undertake the examination because l am a member of Institute
of Chartered Accounlanls in England and Wales, which is one of the li$t¢d bodies.
I have completod my examination. I confim) that no matters have come to my attentSon In connection wlth the
examination giving me cause to believe that in any material respect..
accounting records were not kept in Tespecl of the charty as required by section 386 of the 2006 Act,. or
the financial slalernenls do not aecord those records.. or
the financial slalements do not compty with the accounting requirements of seclion 398 of the 2008 Act olher
than any requiTement that the accounts give a true and fair view which 18 not a matter considered as part of an
independent examinalion., or
the financial slalemenls have not been prepared in a￿OrdanCe with the methtxls and principles of the
Statement of Recommended Pradi¢e for a￿UntIng and reporting by charities applicable to tharities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK arn
Republic of Ireland IFRS 102).
I have no concerns and have come across no other matters in connection with the examination lo which attention
should be drawn in this report in order to enable a propor understanding of the financial statements lo be reached.
Ig.
Phll
ey FCA
HSKS Greenhalgh Ltd
Charfotte House
Stanier Way
The Wyvem Business Park
Derby
DE216BF
Dated.. 27 June 2024

MIDLAND DOCTORS ASSOCIATION UK
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted Unrestrictèd
fund$
lunds
2023
2022
Note5
Income and endovfflients frorn.,
Donations and legacies
Charilgble adivilies
Investments
Other income
790,349
7,427
1,000
743,229
2.741
67
162
Totèl Income
798.776
746.199
Expendtture on:
Rais(ng funds
39.217
4.158
Hospital expenditure
Village expenditure
Dubai office costs
Education expenditure
other charitable oxpendilure
COVID expenditure
457,022
36,000
27.639
2.714
93,797
501,349
16.404
15,412
13,173
135.178
77
Totsl charStable expendlture
617,172
681,593
Other expenditure
14
5.809
Totsl oxpendlture
662,198
685,751
N•t Income and movement in funds
136,578
60,448
Reconciliation of funds:
Fund balances al 1 January 2023
3,007.875
2,947,427
Fund bal•nGès at 31 December 2023
3,144.453
3.007,875
The 8lalement of fin8nc¢al activities indude5 all gains and losses recognised in the year. All income and expenditure
derive from continuing aetivities.

MIDLAND DOCTORS ASSOCIATION UK
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Not
Flxed assets
Tangible assets
16
2,512,036
2,556,667
Current assets
Debto
Cash at bank and in hand
17
29,989
627,446
30,329
493,051
657,435
523,380
Credltors: amounts falllng due wlthln
one y&ar
18
(25.0181
172,172}
Net current assets
632,417
451.208
Total assets less Current Ilablllties
3,144,453
3,007,875
Net assets excluding pension liability
3,144,453
3,007,875
The funds ofthe charlty
Unrestricted funds
3.144,453
3,007,875
3,144,453
3,007,875
The company is entitled to the exemption from the audit requirement contained in section 477 of the CompaniesAcl
2006, for the year ended 31 December 2023.
The directors acknowledge their responsibilities for complying with the requirements of the Comparnes Act 2006
with respect to accounting records and thè preparation of financial statements.
The members hav¢ nol required the company lo obtsin an audit of rts fin8neial statements for the year In question in
accordance with section 476.
These financial statements have b&en prepared in accorrjance with the provisions applicable to companie$ subject
to the small companios regime.
Th
Inan￿al slalem8nts We￿ approved by the trustees on 27 Junè 2024
Drsy
lftikhar (Chairl
Trustee
Company registration nLrmber 05818995 IEn9land and Wales)

MIDLAND DOCTORS ASSOCIATION UK
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
Notes
Cash flows from op8Fatlng actlvltles
Cash 9enerated frorn operations
21
202,968
156,971
Investlng actlvbtles
Purchase of tangible fixed assets
Investment income received
169,573}
1,000
{158,1421
67
Net cash used in inv8¥ting actlvltles
{68.573)
1158.0751
Net cash u$gd In flnan¢Sng actlvltles
Net increaselldecreasel In cash and ¢ash
equlvalents
134,395
1.1041
Cash and cash equivalents at beginning of year
493,051
494.155
Cash and cash equlvalents at end of year
627.446
493,051

MIDLAND DOCTORS ASSOCIATION UK
NOTES TO THE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
A¢¢¢untlng pollclgs
harlty Infonnatlon
Midland Doctors Association UK is a private company limited by guarantee in¢orporaled in England and
dles. The registered office is 11 Snelslon Crescent, Liiueover. Derby, DE23 68L.
1.1 A￿O￿ntIng ¢onventlon
The finanryal statements have been prepared in accordance wrth the charity's governing document, the
Companies Act 2006, FRS 102 °The Finan(yal Reporting Standard applicable in the UK and Republic ol
Ireland" I'FRS 102.1 and the Charities SORP 'Accounling and Reporting by Charities.. Statement of
Reeommended Practice applicable lo charities preparing thèir accounts in accordance wth the Financial
Reporting Standard applicablo in the UK and RepublÉc of Ireland {FRS 102)" leffeetNe 1 January 2019). The
charty Is a Public Benefit Entty as defined by FRS 102.
The financial ststements are prepared in slerling, which is the fun¢lional currency of Ihe charity. Monetary
amounts in these financial statements are rounded lo the nearest Z.
The main fvnctional currencies of the charlty are the Pound Sterling (£1 in the United Kingdom, and the
Pakistani Rupee IRS} for expenditure incurred In Pakistsn, along with United Arab Emirates Dirh8m (l Jl for
expenses incurred within Dubai.
Tho financial slalemenls have been prepared under the historical cost ￿nventiOn. The piincipal accounting
policies adopted are set out below.
1.2 Golng concern
Al the time of approving the finan￿al statements, the trustees have a reasonable expect81ion that the charity
has a¢Jequate resources lo continue in operational existence for the foTeseeable future. Thus the trustees
continue lo adopt the going concein basis of accgunling in preparing the financial statements.
1.3 Charltable funds
Unrestricted funds are available for use al the discretion of the trustees in fvrtherance ol their charitable
objectives.
Restrieted funds are subjeet to specific conditions by donors or grantots as to how they may be used. The
purposes and uses ol the restricted lunds are sel out in the notes to the financial stslements.
Endowment funds are subject lo specific conditions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to il after any perfomance condltions have been met,
the amoun15 car) be measured reliably, and il is probable Ihat income will be received.
Cash donations are re¢ognised on receipt. Other donation5 are recognised once the charity has beeD notffied
of the donation. unless perfomiance conditions require deferral of the amount. Income lax recoverable in
relation lo donalions received under Gift Aid or deeds of covenant is recognised al the time of the donation.
Legacies are recognised on receipt or otheNise if the charity h89 been notified of an impending dislribulion,
the amount is known. and Teceipl is expected. If the amount is not known, the legacy is treated as o
contingent asset.
Donatèd goods and serviees are recognised as income when the charity has control over the item, the receipt
of economic benefit from the use of the charty of the item is probable and that economic benefit can be
measured Teliably.
10-

MIDLAND DOCTORS ASSOCIATION UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policles
{Contlnued}
Income from trading activities is recognised al the fair value ol the considerat￿￿ fe¢eivable for seNi¢es
prowded, and is reco9nised when the service is delwered.
Interest on funds h￿d on deposit is induded when receivable and the amoLtnt can be measured reliably by the
charity, this is normally upon notification of the intefesl paid or payable by the bank.
1.6 Expendltu
Expenditure is recognised once there is a ￿9810[ conslruclive obligation lo transfer economic benefit lo a
third paty, it is probable that a transfer of economic beneflts will be required in setuemenl, and the amounl of
the obligation can be measured reliably.
Expendfiure is classified by activity. The costs of ea¢h activity are made up of the total of dIr￿t costs and
shared costs, including support costs involved in undertaking each activity. DiTect costs 8ttributstle to a single
activity are all¢)¢aled éiieGtly lo that activity. Shared costs which contribute lo more than one act¢vity and
support costs which are not attributable lo a single acttvity are appgrtioned be￿een those activities on a basis
onsistenl the use of resources. Central 51aff costs are allocated on the basis of time spent, and
depTe¢ialion charges are a15ocalèd on the portion of the asset's use.
1.6 Tangible flxed a$sets
Tangible fixed assets are initially measured at cost and subsequently measured al cost or valuation, net of
depreciation and any impairment losses.
Depreclatlon is rec¢onised $0 as to wrEte off the Cost or valuation ol assets le5S their residual values over their
useful lives on the following ba$es.'
Freehold land ana buildings
Planl and equipment
Flxtures and fithngs
Computers
Motor vehicles
2% on cost
10% on reducing bal8nce
10% on Teducing balance
25% on reducing balance
10¥0 on reducing balance
The gain or loss arising on the disposal of an asset is delemiined as the difference between the sale pro¢eeds
and the carrying value of the assel, ond is recognised in the slalemenl of financial a¢tivilies.
1.7 Impalrment of fixed assets
At each reporting end dale, the charity reviews the carrying amounts of il$ tangible assets to determine
whether Ihere is any indication that those assets have suffered an impaimient 1955. If any such indialion
exisls, the Tecoverable amount of the asset Is eslimaled in ordeT to determine the extent of the impairment
105$ lif any).
1.8 Flnancial in$trumgnts
The charity has elected to apply the provisions of Section 11 'Basi¢ Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of ils financial instruments.
Financial instruments are recognised in the charity's balan¢e sheet when the charity becomes paty lo the
conlraclual provisions of the instrument.
Financial assets and liabilities are offset. with the net amounts presented in the financial statements, when
there is a legally enforceable right lo sel off the recognised amounts and there is an intention lo settle on a nel
basis or tg realise the asset and settSe the liability simuhaneously.
11

MIDLAND DOCTORS ASSOCIATION UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng pollcles
(Contlnued}
Basic flnanelal èssets
Basic financial assets, which include debtor5 and cash and bank balances. are Initially measured at
transaction price induding transaction costs and are subsequently carried al 8mortised cost using the effective
interest method unless the arrangement ￿nStItuteS a financing transaction, where the transaction is
measured at the present value of the fut*Jre receipts discounted al a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financlal Ilabilitlès
Basic financsal liabilitie5, including creditors are initially recognised at transaction price unless the
afrangemenl conslitules a ffinancing transactlon, where the debt instrument is measured at the present value
of the future payments discounted al a market rale ot interest. Financial liabililies dassfied as payable w¢thin
one year are not amortised.
Debt instrumenls are subsequently carried al amortised cost, using the effective interest rale method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course ol
operations from suppli&rs. Amounts payats￿ are classrfied ès current liabilities if payment is due within one
year or less. If not, they are presented as non.eurrenl liabilities. Trade ¢reditor5 are recognised initially at
transaclion price and subsequèntly measured at amorti8ed cost using the effective interest method.
Derecognlbon of financial liabilities
Financial liabilities are derecogF)ised when the charity's contractual obligations expire or are discharged OT
cancelled.
1.9 Taxatlon
The charity is exempt from corporation lax on ils charitable activities.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination b8nefrts are recognised immediately as an expense when the Charity is demonslrabty committed
to terminate the employment of an empsoyee or to provide tem)ination beneffts.
1.11 Forelgn exchange
Transoclions in currencies other than pounds slerting are fecorded al the rates of exchange prevailing at the
dates ol the Iransacb'ons. At each repo￿n9 end dale, monetary assets and liabilib.es that are denominated in
foreign currenryes are retranslaled at Ihe rates prevailing on the reporting end dale. Gains and ksses arising
on translalion in the period are included in profit or loss.
Crbtlcal accounllng ￿tImat&S and Judgements
In the application of the charity's accounting policies, the Iruslees are required to make judgements, estimates
and assumptions 8bL)Ut the carrying 8mounl of assets and l￿bilitIeS that are not readily apparent from other
sources, The estimates and associated assumptions are based on historical experience and other factors that
ore considered to be relevant. Actual ￿sUlts may differ trom these estimates.
The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions lo accounting
estimates are recognised in the period in which the estimate is revised where the revision affects cfily that
period, or in the peliod of the revision and future periods where the ievision affects both current and future
peri¢xl$.
12-

MIDLAND DOCTORS ASSOCIATION UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Income from donation$ and lega¢ie$
Unrestrlcted Unrestrlcted
funds
funds
2023
2022
Donations and gifts
Donated goods and services
759,804
30,545
743,229
790,349
743,229
Donations and glfts
Donations
Gift aid refunds
737,303
22,501
721,292
21,937
759,804
743,229
Donated goods and 5ervlces
During the year th& charitsble company receiverl a laser lithotripler, with a value of $39,000.
Income from charitable actlvltles
Unrestrl¢ted
funds
2023
Unre$triGted
lunds
2022
Hospltsl
Patient fees
7,427
2,741
Income from Investments
Unrestrlcted Unrestrlcted
funds
funds
2023
2022
Interest receivable
1,000
67
13-

MIDLAND DOCTORS ASSOCIATION UK
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
other Income
Unrestrlcted Vnrestrlcted
funds
funds
2023
2022
Other income
162
Expenqliture on rnlslng funds
Unrestricted Unrestrlcted
funds
funds
2023
2022
Fundralslng and publlclty
Advertising and fundraising events
Donations administration fees
35,390
3.827
800
3,358
39,217
4.158
14-

rt0jly￿0
¢7)
45> o in n ID ¢0 T¢ 10 *
(ry
c4
IA ¢J io it) ro
VO)r
C r r r ¢ry In v 10 iniD In
r*in¢DLn* r rU>V)I
¢Y ¢D LT>
ty)
0 *¢4v)
In
Ln 0 ¢7) r (ry ￿ trj 10 Its 1>
Ln Ln o v) In ¥* (N Tr ID
Q) O )¢
J a￿￿£>¥)(LI¥2C£<vL>Zv

r4 0>
rs
o L*
(O
¢JJ
r4
oitr4*
nin ¢XO¢D
C LT) 45> C ￿ ¢n
o (n * Ln Irj r v * o) I
¢D Q <4
oj

111

MIDLAND DOCTORS ASSOCIATION UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Grants payable
Vlllage Educatlon Education
expendlturfr expenditure expenditure
2023
2023
2022
Grants to inslitulions..
Pakistan Medical ￿$0￿atIon
other
14,772
1.921
Grants to individual¥
2,714
11,252
14,772
2,714
13.173
10 Support costs allocated lo actlvltles
2023
2022
Rent
Insurance
Legal and professional fees
Bank charges
Exchange rate Igainlllo8S
Govemance costs
2,923
370
0,083
2,607
40,261
23,420
2,692
307
5,941
2,701
11,758
24,266
78.6e4
47,663
Analysed between..
Hospital expenditure
Dubai office costs
Other charitable expenditure
9.101
3,375
66,188
5,820
3,121
38,722
78,664
47,663
11 Net movement In funds
2023
2022
The net movement in fijnds is slated after chargingll¢rediling}.'
Depreci81ion of owned tangible fixed asse15
Loss on disposal of tangible fixed assets
108.395
5.809
107,969
18-

MIDLAND DOCTORS ASSOCIATION UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EhlDED 31 DECEMBER 2023
12 Trustees
None of the trustees lor any persons connected with them} received any remuneration or benefits from the
charity during the year.
Trustees. èxpensès
There were no trustee$. expenses paid for the year ended 31 December 2023 nor for the year ended 31
Decembèi 2022.
The trustees have continued lo incur expenses, espeaally travel costs, in the performance of their duties.
Such expenditure is borne by the trustees personally. has not been quantified, and as no reimburstsma)I has
been sought by them. ig considered lo have been waived.
13 Employ¢¢$
The average monthly number of employees dur￿n9 the year wa5..
2023
Number
2022
Number
Medi¢al stsff
Maintenance staff
Security
Administrative staff
Other staff
52
55
14
11
14
Total
74
96
Employmont costs
2023
2022
Wages and salaries
186.245
179,343
There were no employees whose annual remuneratlon was more than £60.000.
14 (Xher
Unrestrlcted
funds
Total
2023
2022
Nel loss on disposal of lamgible fixed assets
5.809
5.809
15 Taxatlon
The charity is exempl from lax on income and 98ins falling wlhin section 505 of the Taxes Act 1988 or section
252 of the Taxation of Ch8rgeable Gains Act 1992 to the extent that these are applied to ils ¢harilable objeds.
19.

MIDLAND DOCTORS ASSOCIATION UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
16 Tanglble fixed 8s$9ts
Freèhokl land
ond bullding$
Plantand Fixtures and
equlpment
fftbng$
Computsrs
lotor
vehi¢les
Tota
Cost
At l January 2023
Additions
Disposals
2,555,247
3.520
17.261)
524,013
60,639
190,588
5,157
48,385
257
16,587 3.334.820
69.573
17,261}
At 31 Decembef 2023
2,551.506
584,652
195,745
48,642
16,587 3.397,132
Depreclatlon and
Impairment
At 1 January 2023
Depreciation tharged in the
year
Eliminated in respect of
disposals
482.160
191,988
63,839
32.630
7.536
778.153
51,030
39,266
13,191
4,003
905
108.395
11.452)
{1.4521
At 31 December 2023
531,738
231,254
77,030
36,633
8,441
885,096
Carrylng amount
At 31 December 2023
2,019.768
353,398
118,715
12,009
8.146 2.512,036
At 31 December 2022
2,073.087
332,025
126,749
15.755
9.051
2.556,667
During 2006 land was purchased in Tendali, District Muzaffarabad, Pakistsn by the ¢harity in order lo
construct a hospital. Whilst the charity paid for this18nd. il has previously been held the name of one of the
trustees (Dr Javed Ahmed) on behaK of the charity. as it was not possible for the land to be purchasèd in the
name ol the charity direcuy. A slatulory declaration was made on 7 September 2007 confimiing that the land is
held on trust for the charity until such time as il is possible for il to be transferred upon attairynenl of the
appropriate intemational stslus of the charity. During the year this matter has now been resolved, wth the titfe
officially transferred lo the charitable company. The cost and net book value of the hospital project, included
within treehold propety, amounts to £2,108,506 12022: £2,104,996) and £1,674.228 12022. £1,712,878)
respectively.
The Nur Goth Village project in Sindh Province. Pakistan. is a joint collaboration with Pakistan Medical
Assgcialion. Although the entire project was funded by the Midland Doctors Association UK, for administrats.ve
and logistical purposes, the 8 acre site and the 100 dwellings constructed thereon, together wth the
infrastructure, afe jointly owned btheen the Midland Dodors Association UK and the Pakistan Medical
Association. as per an agreèment dated 25th January 2012. However. all running costs of the village after
completion are paid for and administered by the Pakistan Medical Association. wth Midland Doctors
Association UK making contributions for such expenditure. The cost and net bogk value of the Nur Goth
Village is £443,00012022-. £450,261) and £345,54012022'. £360,209) respectively.
22 dwellings in Nur Goth Village are currently txcuplerl in perpetuity. rent free, by designated families and
their descendants. 38 dwellings are eamatked lo be re-purposed for educational or FTiedicel use. The
remaining 40 dwellings are currently ur￿cCupIed and will requife minor renovation works to enable ILlure
occupation.
There is no right lo either dispose of the dwelling or pass it to another unconnected family.
-20-

MIDLAND DOCTORS ASSOCIATION UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
17 Dobto
2023
2022
Amounts falllng du• within ong yO8T:
Trade debtors
Other debtors
Prepayments and accrued income
26,584
3.405
26,313
4.015
29,989
30,329
18 Crnditors: amounts falllng due wlthln one year
2023
2022
Trade creditors
Accruals and deferred income
20,OC>o
52,172
25,018
25,018
72,172
19 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as lo how they may be used. These include
d¢$ignaled fvnds which have been set aside out of unrestrl¢led funds by the Iru5tees for speofic purposes.
At 1 January
2023
Incomlng Resources
resources
expgnded
At31
December
2023
General funds
3,007,875
798,776
{862,1981
3,144,453
Pfevlous year:
At 1 January
2022
In¢omlng Resources
resources
expended
At31
December
2022
General funds
2,947,427
746,199
(685,751>
3,007.875
20 Related party transactlons
21

MIDLAND DOCTORS ASSOCIATION UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
20 Relatsd party transactlons
Icontlnuedl
The follow¢ng donations were received without Cond￿10￿5 from trustees or other related parties..
Mr M Allaf. a trustee of the charity, donated £1,200 {2022.' £1,300).
Mr S Hussaln. 8 IrLlStee of the charty, donated £200 {2022'. £4801.
Dr S Y lftikh8r. a Iruslee ofthe charity, donated £2,99512022.' £2,4151-
Dr K Latief, a trLV6tee of the eharity, donated £600 (2022.. £1,554).
MrA A Najib. a trustee ofthe charity, and his wtder family donated £12012022.. £2,273).
Dr Farhan Rashid, a trustee of the charity, donated £48012022.. £Nill.
Dr Z Sheikh, a trustee of the charity, donated £60012022 £4,750}.
Rahim Ullah Amin. a trustee of the charity, donated £Nil {2022.. £400}.
M. Najib & Sons Limited, a company irb which Mr AA Najib is a director anfl 8 shareholder, donated £33,8C¢O
12022.. £35,050)
lfti's Medical Services Limited, a company in which Mr S Y lftikh8r is a diiector 8 shareholder, donated
£33012022.. £3601.
During the year, The Accounling House. a business owned by Ms T Kent-chapman provided bookkeeping
servi￿5 to the charty on an arm's length basis. These services amounted to £28,50012022." £19.5241.
In 2021, the charity advanced 2,000,000 Pakistani Rupees (£9,189 al the prevailing spot rate) to the Chief
Executive Officer of the Midland Doctors Medical Inslilule (Mr B Hussainl. Al the year-end the balance was
800,000.00 Pakistani Rupees12022.' 1,200,000 Pakistani Rupees), which al the 31 Decembèr 2023 rale is-.
£2,25412022.. £4,380}, and is included wrthin other debtors. Al the year-end, there was an unre81ised loss on
foreign exchange of £5.097 {2022'. unrealised loss of £1,134). The loan is unsecured, inleresl-free and is
being repaid in equal Instalmenls over 60 month5. Dr S Y lftikhaf, a trustee of the charity, is the guarantor cf
this loan and will repay the loan to the ¢harity in the event of 8 default by Mr B Hussain.
-22-

MIDLAND DOCTORS ASSOCIATION UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
21 Ca$h gener¥ted from operatlons
2023
2022
Surplus for Ihe year
136,578
60,446
Adjustments for..
Investment income recognised in Statement of fin8nci81 activitie$
Los$ or* disposal of tangible fixed assets
Depreciab"on and impairment of lan9ible fixed assets
(l.IX)01
5,809
108,395
1671
107.969
Movements in working capital..
Decr¢asellin¢reasel in debtors
{D&creasellincrease in creditors
340
(47,1541
116.3581
4,979
Ca$h generated from opgratlons
202.968
156.971
22 Analysis of changos In net funds
The charity had no material debt during the year.
-23-