Cornpany reglsiralion number 05818995 (England and Wales) Charlty rogl$tratlon nvmb•r 1114569 (England and Wales) MIDLAND DOCTORS ASSOCIATION UK ANNUAL REPORT AND UNAUDITED FINANCIAL STATEP•lENTS FOR THE YEAR ENDED 31 DECEMBER 2025
MIDLAND DOCTORS ASSOCIATION UK LEGAL AND ADMINISTRATIVE INFORMATION Trustoes Dr S Y lftikhar (Choir) Di JAhmed DrA RÈahid DT K Latief Mr S Hu$sain Dr Z Sheikh MrAA Najib MrRUAmin Ms T Kenl4hapman Mr M Allaf Dr F Rashid Secretary DrA Rashtd Country of Ineorpordtlon Unit@d KinDdrAn {England and Wales) 05818995 Charlty r•glstrgt5on England and Wales 1114559 Prlnclpal addr 11 Snelston Crescent Lrtlleover Derby OE23 6BL Reglstered offlce 11 Snelston Crescent Lrttl¢over Derby DE23 6BL Independ•nt examln•r Matthew Ngths A¢¢ountants D8ins Audit Limited Cubts Standard Court Park Row Nottingham NG16GN 88nkors HSBC UK Bank PIC 1 St. Pelerfs Street DE12AE
MIDLAND DOCTORS ASSOCIATION UK GONTeNTS TNslee$' report Independent examlnerfs report statement of financial acuvllles 10 Balance Sheel 11 Stslement of cash tljws 12 Notes lo the financial stalemenl8 13-26
MIDLAND DOCTORS ASSOCIATION UK TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2025 The Truste¢$ present their annual report and finanool statements lor the ye&r enoed 31 DecembeT 2025. The fin0nC181 ststemenls have been prepared in accordance th the aOunting poliues Sel out in note 1 to Ihg finCial stslements ana comply tne caTty's gove19 d()wmenl. Lhe Companies Act 2006, FRe 102 'Th¢ Finanaal Reporting Standard applicable in the UK and Republic of Ireland" 8nd the Charitses SORP knnling and Reporting by Charities.. Slalemenl of Recommended Practice appli¢able lo charilie5 prepanng imeir accoun15 In •ccord4nc• with thè Financlal Rèporting Standard applicable in the UK and Republic of Irtsland (FRS 102)" ObJectSves and a¢tlvlUes The charity'$ short-rem goals 8r8'. To expand the Mlnu¢rition Programme acws$AJK. The planned axpansion will further broaden acce$8 10 ¢rilieal nutrrtion seNice$, ensuring a C£Jmprehensive, communty41riven approa¢h lo taing malnutrition. Tne programme Is well-pDsit(Dned lo r¢duce malnLrtritlon rates, impwv¢ child hoolth cut¢om¢$ and establish long-term sustainabdity in AJK. Child health is of utmost priority, evident through our deft, plastic and dental Work al MDMI alongsmle supportirMJ Iccal orphanages witn edu¢aiK)n, setvlce¥ arKJ TeSou[Gl6. The tharltys lon9-temi goals ar•.. To consider the regional Impact of humanitartan healthcore WOTk Ni Pakistsn and, in partievlar, the Kashmir Te9ion,' To consider worklng in partnership with trlher agencie$ {e.g. Islamlc Relieo lo deliver humanitarian medScal car? Camps in Pakistan and A2ad Kashrnir,. To prevp.nt th8 misLSse of our benevo¢en¢e and Zakat system, we introduced a payment scheme fof no Zakat eligible patients in 2024. This system wll eonb.nue lo generate addrtional Incorne lo fiJnd free treatment for poor patSent¢. Th? model •ngur•s th2t thos• who can afford to pay contribute lo maintaining the quality and sustsinabilty of our healthcare services., UDlisaiion ol Inpatlent and ThEativ FaGilities foi Privat¢ Patierts.. To qualify for the Govemmenl's Sehal Sahulal Card Programme; The short-tem goals are fel8led lo humanitarian medical relief work. whlch is also the vision and mission of Mlthand DoBtors Associalv)n. The longer4enn goal is a continuation of this themtr and therefore th*'S o relationship betsyeen th• ¢harity$ short- temi and long-temi goab.
MIDLAND DOCTORS ASSOCIATION UK TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Strolegies lor&ohKtving &lms and objgctiv The concept behind Midlond Doctors Association UK orlginated when a te8m of senior National Heakh S$Tviee doctors fiew lo Pakistan lo provide medical asslsiance In the TrNake of tli¥ puwerful earthquake whiGh $lnKk northern Pakistan on 8 October 20QS, killing over 87.000 and displacing over 3.5 million people. Midland Docto Associatlon UK. a UK based nonprofit orgBnisation. was cr&ated wth a vision ID provide free heath¢aie lo the poor and destitute with dignity and ¢are. The ambition lo Create an NHS-in5pired hospital at fjrst seemed unachievable and we knew il required gril, pèrseverance and fa¢th, btst after realising tho lack of medi¢al care in the region rif MuzaffarabAd and discovering th81 the only local hospital had cLillapsed, il was evident that something rseeded to bo done. Havin9 ¥Mtnessed the terrible devastation and plight of the people in the region. we could not lum o blind eye and were Mpelled lo continue on this new iourney, regardless of the ts'me, effort and dedication it would take. After years ol travelling on their own expenses, ptsuring their heart and soul Inlo the project whlsl partaking in multiple Qthei d)aiitsble proje¢t$, th¢ executive TN3tee$ arc proud to havè creatod a stat6Lof-Ih&art modical faeility which 1$ ever.evolving to serve the people ofAz8d Jammu and Kashmlr. Thè tharity has suc¢essTulfy achieved Its initial objectives and aims, and tt is ¢urrenUy heavtly involved in the day- 8y runnin9 and 8dministr81ion of projects already completed in Pakn'slan. This includes MDMI - Miuiano Dociors Medical Institute T•nd81i. Muzyffarabad, Nur Goth Ifillage and a moternrty unil is functioning well at Nur Goth Hospital, and the tharrty conb'nues lo provide ongoing support lo the pre9nant women al this unil. The charity e5tablisFIETJ illi offiG¢ in Mirpur, Azad Kajhmir, in 2025. altsng with a centrp al Ban9rill¥ Hospital b •E)hance the Malnutrition Prog¥amrne in the region. The Citizens FourKlalion IUKI, a registered charlty in England and Wales. ¢h8rity number 1087864, whlch is also known as TCF-UK. has beèn allowed by the ch8fity lo build a school on its land for lo¢al cliildren Of Nur Ggih. The school buildin9, whieh was eompleted by TCF-IIK continuès to operaté successfully. and the School is run by TCF- UK. Publlc benefit W8 hove referred tg Ihe 9uidan¢e taIned in Ihe Charity Cornmi5sion's genefal guidance on public b&nefil when reviewing our obje¢bves and also in planning our future objectives. In parkn'cular. thè Trustees eonsider how planned activ1e$ wll conlribuie lo the aims and objertives they have sel. Volunlwrs The Trugtees wish lo express their heartfem gratitude lo all the Individuals and organisalign$ who have donated their "me, money anrj service5 tu tti¥ 6liarity. Wthout th¢ active sUPPOrt of these v¢lunt¢¢rs il would bo impo$$iblo lo realise the achievement ol the vision sha by the Trustees. Str•t•glc report The description under the headings"Achievements and performance" and Flngn¢ial review, meet the company law requiremgnts ft>r the Tru$lees lo pr95ent a straleglc ieport.
MIDLAND DOCTORS ASSOCIATION UK TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Achl4v8m¢nts and p¥rfoiwnan¢• Signrfittènt 8Ctivities and 8chievBm&nls 8galnsf obJ8Gtwes As previously reported, the eharity comyeted the Gonslrijction of a hospitsl. now known as Midland Doclors Medical Institutc, in Tandali Dstrict. Mu29fforabad, Kashmir. PaklstAn in MsTeh 2013. Thè lotÈl cost of the h05Pital as al 31 December 2025 amounted to £2,108,5C612024., £2,108,506). which Included £Nil12024'. £Nill incurred in the year under revlew as part DI th¥ 01)going improvement and development of ho=pit#l fa¢ilitl8s. Th6 Nur Goth lAIage project, which was completed in 2013, is constanuy monito to ensu Ih81 lull benefit continues to accrLte to the poorest families occupy the houses ¢on8truae¢ under the prolect. Hospltal developments: Midlgnd Dotttor- MediG•I InÈtiluto IMDMII has ¢xyrieneed $ionffient orovhh in p8ti8nt volume, se1¢e utills8lion, and clinical capabilitres over the pa515everal years. Through the successfvl eslabli$hmenl and hOnCernent ol varlous department8-biriclutJiity G¢neial Outpatient Department {OPD}, PcdiatriG OPD. Pediatric InPall$nt Department, General Surgery. Orthopaedic Surgery. Urology, Gynaecology, Gastroenterology, Physlotherapy. Pain Management, Nutrition Services, and 81000 BanK laaiiues DMI hos become a key healt11[¢ provider in the f8oion s1gnffnt fattoi Firstly. the Midland Doctors Medical Inslil(rte ulilises the majoTity of the charitls resources. as ils main objective a5 an OTganis8tion is to support MDMI. The other short term objèctive5 do 4)ot tske up signfftcarit resources. In tèm$ of positiv• •ff•eis, thè eh&rFtys tap8biliti&s hAVe Èxpanded over the post e1ve months,. we are providing mole services and we are providing care that is not available in many parts of the Kashmir region of Pakistan. In tsGL, oui Malnuirition Programme that airn3 at takin9 care of ¢hildr8n wlth s•v•rg nUttIOnal deficoncy. rtn8s not even exist in fhat Part of the Kashmir region of Pakistan. As Ihe project develops, the negolive PTe55ures are ¢omlng lo the fore. A5 we are Decoming more popular In the feglL)n, our servtGe5 are bett¢r known and peoplo or¢ I[n'ng us to better Quality of mediGal care. This then drives demanrl but then thè shortcoming is that we dtrn'l have an endless supply of resources. In view of thè issue of finandal constraints, and In PacUlar as fvnoraising Is a Xey aspèet of th• source ol funds. we h8vp to ASyS consider the irnplicallons of our services on our financial resourrks. Another n8gative factor is that we need to ¢onsiLleT fvndraisbng 8$ on ongoing 8ctNity. therefore as aft organisation we have consMl8red ways and means of divers4ficalion so that the risk5 01 not being able lo achleve our funds through fLtndraising are diversified. Tha Dubi h•adqurters that wer• openÈd rtumg thé latter stages of 2018 h8ve conlinLted to enhance the capability to 8thieve lundr8lslng. Fundmisingperfom?anGe Mldl8nd Doctors Association UK has a18rge network clLtsler, working with fundraisers, wth whom Tru51ees have worked tyrele881y, t)oth nationalty and intom#¢ionalty. Through these contacts. funds werè donated durlng the year to 31 December 2025. In addition. fundraising an¢J sponsorshlp events were also organised dwng the yeaT, wh8rèby monies wer& raised from indNiduals and local companies, with Ihg costs ol goneraling voluntary In¢ome being covered largely by sponsorship. 11 remains the Trustees, intention lo Ver costs through lurther spon50r5hip 8nd gift aid refunds. The ol the donations me diredy Irom other benefactors and insblutions. The strategy of Midland Do¢tors Medic81 Institute ha5 been 10 8dhere to the key guidelines as #llocate(5 by the General Medical Council UK {GMCUKI in partiGuiar, Ihe role or a doctor. Tne laclllties are disu in[porating internAtonal guidellnes suth 8s the World Health Oroan2ation's guidelines for theatre and surgic81 departments. The ev81uation of Key Performance Indr¢ator8 would be btyond the scope of thk8 financial document. Fln8n¢lal revlew For the year l January 2025 10 31 D¢rnber 2025, the result was a defjdt £79,135 {2024: dofirAI of £31,816), demsing the net assets lo £3.033.50212024'. £3.112,637).
MIDLAND DOCTORS ASSOCIATION UK TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Going ¢onc¢m The Trustees believe that the tharilable company s financial slalements should be prepared on a goin9 concern basis on the groun¢Js that curTent &nd fuiure 5Durce5 E>f fun¢Jiiig ur $upport will b¢ more than adequote for the charitable comDanls needs. They have considered a period of thlve months from the d8te of approval of the flnancial 8latemenls, and believe that no further disclosures relating to th8 charrtabie rxmpany's &llity io contlnue 88 2 going concgrn need to be madè in the fJnanci81 statements. Reserves poIY Reserves 8r8 needed lo meet the day lo day Nnning costs of thg hospital and Io cover any unplanned other expenditure. The Trustees consider that the ideal level ol reserves as at 31 December 2025 would be £650.000. equating to approximol¢ly on¢ ycor of charit8bto oxp8ndllur• lexcludinp eapitol &xpe.nditiJr@) The tree resetves ai the yeaT en¢ amDunted tv £605,55512024." £667,570) which 8its £44,445 bglow12024.. above £17.5701 the £650,000 largel. In calculating the free reserves. the TTustses have excluded from the total fvnds the xed assets of f2,427,947 I2024-. £2,445,067). The Trustee5 are saDsed the level of free ¥e¥et¥e5 51 ih T•Pgrting cl#te. PnnGlpai fun(Jing SoUS The prinelpal fundraising 15 made from the intemational nelwork Tesources th81 have been built since the frjrmation of the ch8ritsble company. The Midland Doctors Assoaalion UK work is continualty being promoted wortthide and -tantly workin9 With th• nebork to •nsure the frJnf4rAisina contlnuas successfulty. The Trustees the Tru8teea aic ¢on- consideT the resutt5 for the year lo be solisfadory and the charity conlinu¢s lo remain in a reasonable finan¢1 posity"on.
MIDLAND DOCTORS ASSOCIATION UK TRUSTEE5' REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2025 Plan5 fDr futurp pErloth Plan for 2026 To continue addressing the increasing healthcare needs of the population and to fvrther Improve the quallry of ca. MDMI'S local managom8nt propa$8s a dèvèlopment prooramme for 202ftr2027. The proposed inth"alives Io¢LFS on infrastructure development, the expansion of spedality services, the enhancem1 of crili¢al care capabilities. the $lrengthening ol community health pro9rammes, and Csn9oing prof•$8ioral dÈvèlopmènt for heallhearp Staff. Priorlllès for 2026 1. Exp8nsion of Eye Surgery Services MDMI eurrentw conduetts one eye surgery list per month. Due to increasing patient demand and growkng waiting li#ls. thg Sn$titute plan$ to increase Ih@ frequeney to hvo surgical lists per rnenth. Objects'ves.. Reduce surgieal wailing times", Decrease the boGklog ef eye surggry cases,. Improve acces$ lo ophtlialmolts9ical 8ufglGal str¥i¢¢8. Expected O¢Jlcomes'. Increased surglcal capa¢ily; Improved patient satisfaction.. Better visu81 health outcr>rnes within the communty. 2. Development of Advanced Gastroenterology Services MDMI cUrrenY provid@s g3stroseApy and Ccilonoscopy servlces apart from gaslroenlerology dini¢. The next phase of development invofves the introduction of Endoscopic Relroyrade Cholangiopancrealography IERCPI 8ervic¢s. This initiative will provide advanced dtagnosb'c and therapeubc management of pan¢ratic and billary diseases Ially, reduclng the need for patients lo travel ouiside the region. Objectives.. Establisn tF<cp semces ai MDMI." Expand %dvaiiG¥<J yastrointe5tiTra1 int¢rv?ntion8. Expected Outcomes.. Reduced patient travel burden., Improved management of hepalobiliary disorders.. Strengthened 988troènlerolo9y seNicès. 3. Expansion of Communily Nutn'lion Programme The MDMI Nutritton Pro9r8mrn¢ has been extèn¢od to Jhèlum Vgll•y, induding Chinari and L8pa. HowÈv8r. the current workforce is In5Lrffiaenl lo provide comprehenstve coverage throughout the region. MDMI prop95es collaboration Wlh the AJK Heath DepartmEnl Lv irdin Lady Health Workerè ILHW¥l In ¢ommvnity based malnutrition screening. Idenlrfied children TrMII be assessed by the MDMI Nuthlion Team and mana9ed wllh Ready- to-U8e Therapeutic Food IRUTFI where indicated. Objecb'ves.. Expand malnutrition screenlng wverage.. Improve eaily Identification and treatment ot malnourished thildren., Strengthen communty-based nutrilion inlerveftlions Expecied Outcomes." Increa$ed geographi¢g1 ¢over3ge', Earti8r diagnosis and treatment ol rnalnutriti,. Impfoved chlkl health indicators. 4. Expansion of Patient Wailing H811 and Early Triage System The Current patient waiting area accommodates appfoximatety 55 patnts. Due 1¢ incre3s1ng patlent att?ndsnGE, overcrowding h89 br1nÈ È signifcant challenge. MDMI propose5 expansion of the wailing hall 10 8ccornmodèle approximately 200 patients. In 8ddition, the Wrtals and Triage Desk will be relo¢aled lo the walling hall 8re8 10 ensure that 011 petient5 ¥nd¢rgo Initial a$sos6rn8nl immedialely upon arrival. Objectives.. Increase wailing hall capacity from 85 to 200 patiènts., Improve pat6enl comfort and cA)nvenIee,. Implement an effective earfy lllage systern. Expected Outcome5. Reduced over¢rowding'. Improved patient tlow,. Early idenlification of critycolly rfl patients.. Enhanced palienl safety and satssfaction. 5. Development ol Spine Surgery SaNices Following the Su¢¢¢1 devè10pmenl of G•nwal Surgery, Urolooy. Gynoeology. Physiother8py. Pain Management, Gaslroenlerology, Orthopedic Surgery, and Blood Bank services, the next major speciality planned for development is Spine Surgery. During th¥ i*AI 12-1a months, MDMI aims to ¢?tBblish both Op¢n Spine Sur9&ry an¢J M1nim2lly Invasive Spine Suigery IMISSI 8eTvi¢es. Objectives.. Establish a dedicated Spine Surgery bervice.. Provi(Je auvancecj splnal surgiGol Gar¢ locally, REdu¢¥ referrals lo tertiary (xre ctnlers-, Expeded Outcomes.. Improved acce65 to specialised spine care". Reduced patient travel and treathienl oists. Development of MDMI as a regional referral ¢ènteT for spine di$orders.
MIDLAND DOCTORS ASSOCIATION UK TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2025 G. Devdopment ol Defomtty Correcion Surg¢ry Servic•$ MDMI p18ns to establish a rjedicgled Deformty Correction Surgery Unil under the Orthopedic Surgery Depathenl wrtttin ine nexr years. The servlce will fucub uii Gong¢nikl. devolopmental, p08t-traum811¢, and >cquirBd musculoskeletal deformities. A dedicated muttidiseiplinary team will be developed and traFned to prowde specialised ¢are. The instilLrte 81so plans lo organise annual. quarterfy, or monthly deiom)ity correctKsn surglcal camps dèpendlng on patiÈht nèeds and 8V8ilable resources. The presence of one of the region's leadin9 physiolherapy departments will provide a major advantage by ensuring cornprehensiv? rehabililalion foll¢Ylng rTed1ve procedures. Objectives.. E$tabli$h a dedicated Deformty Correction Surgery Unlt: Develop a trained multidisciplinary team., Improve access Io 5pèclallsed orthopedic reconstruction seNl¢es. Expected Oulcornes." Availability of defomiity correction seNic&s within the region., Improved patient mobility and quality of life: Enhanced instrtulional expertise in advanced orthopedic reconstruction. 7. Development of Intensive Care Unit IICUI As MDMI Gontinu•s t¢ ¢xpand aurgicgl and medt¢al $grwc•t. th• •s1gblishm8nt of g fully funtxional Intènsiv8 Care Unil IICUI 15 0 strategic priority. The institute plans to acquire the iequired equipment and reGruk and tr141 specialise(S Staff io provitte nigTrquallry crlttcal carE serviS. Planned Cornponenls.. Vonlilalors., Mullipafameler pab'enl monitors., Ir>fusion pumps,. Critical care beds., Emergency resuscitation equiprnenl", Specialised ICU nursing and te¢hnical 51aff. Objectives.. Est8blish a modèm ICU,. Improve management of critically 111 patients., Support expèn(Ing surgical Specialties. EKpeGttsd OulGomeo.' Improved pgbont outcomes. Roducad r¥1 of critically sll patients.. Enh#ncd institLtrUon81 C8pacty for adv8need healthcare ¢YelNery. 8. Est8bli$hm8nl ofAslhma Care and High-Flow Oxygen Therapy Unh MDMI plans lo establish a dediealed Asthma Care and HiglFFbw Oxygen Iherapy Unit, prtmartly focused pediatrie patients with %gvArp agthmÈ and respiratory distres5. The institute is eurrendy working on infrastructure deve5opm8nl. wocurement of equipment, and training of skilled personnel requlred foi implementation. This will bè the first dedicated fa¢ility in the rc9ion Providing gpgcialisèd ¥sthma managemènt through Hioh_FIDW N8sal Oxygen IHFNO} Therapy Objectives." Establish a spe¢l81i5ed a51hmo cafe unit, Improve manèg•ment ol pediatn"¢ respiratory ¢mergen¢ie$,' Rgduce referrals lo tertiary care centres. Expe¢led Oulcomgs: Improved oulwmes for asthma patients; Earlier inttialion of advanced respiratory support.. Enhanced pedi•tric emer9ency care servi¢e$. 9. Staff Trainin9 and Cepttryty Buildin9 Programmo MDMI recognises that service expansion mu51 be accompanied by continuous profe$$ional development ol he8llnC8Te worX8rs. A siruGwred tr8ining and cvi))pelency as$essm¢nt programme will therefore be impl¢mentod across all departments. Basic ts'fe Supwrt {BLSI.' BLS Certifi110n training will be providéd all clinical slaff indudlng (Joov15, riu15, tèchnic4ans. physiolhe.rapixts. and allied healthcare prtrlessionals Objectives.. Improve emergency response 8kn11s-, Standardise Tesuscitatton practices throughout the in$liluliun. Advanced Cardiac Life Svpport {ACLSI". ACLS training will be Providèd to doctor5 8n<J selected senlor dinical staff Involved in acute and critical care services. Objectives.. Enhance advan emergency management skn"Ils,' Strengthen PTeparedn$$s for ICU and speciality service development. Competency Assessment Programme.. A struCrea competency assessment system will be eslabllshed that may incltide.. AnAiJal gkill$ assessment5.' Emergency response drills.. Departmenlal cornpelency evaluations,. Continu*ng Medical Education ICMEI 8Ctlvrties,' Clinic81 workshop$ 8nd simulalion-based trainin9. Expecl¢d Out¢omcs'. Improv¢d dinical comp•loncy.' Enhanced patient safety.. Strong8r culture of conllnLtou$ professional development
MIDLAND DOCTORS ASSOCIATION UK TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 8truGturg goveman¢¢ ond tnanag¢ment The charity Is contrglled by its governing dowmenl. a deed ol trust, and constitutes 8 limited company, limrted by guaranlee. as defined by the Companles Act 2006. The company, incorporated undef the Companies Act 1985 and 1989, is limited by 9uarantee and doe$ not have a 6hare Capital. Its registcr¢d number is $818095. and Iha company 1$ glso re9lSt•red as a charity undpr thè Chariti'es Act 1993, numbeT 1114559. The Tru$lèes, who arè also the dir8¢tors for the purposo of company law, and who seNed during the year and up to th$ date of signature of the finanoial Stalements were.. Or S Y Ilb"Knar {Chalr) Dr J Ahmed DrA Rash Dr K Latlef Mr S Hussain Dr Z Shelkh Mr AA Najib Mr IAII MrRUAmin Ms T Kent-Chapm#n Mr M Ataf Dr F R8shl (Resigned 25 Mar¢h 2026) Recwitment and appoinlm8nt oftwslpes The Board of Trustees consist$ of 8lev8n members as gt 31 Deceml)eT 2025. The companls Artides ofAssociatlon allow for fiuslees to serve for a three-year term. Trustees musl reb're al the annual general meeting followin9 their MpletIon of three yews, seTViCè, but may stand foi re-election. The Board of Trusletrs has the power al any tirne, and from time Iv time. to appolnt any person to be a Trustee, eÈther to f511 a ¢asLtal vac8ncy or as an 8ddilion lo the existin9 Trustees. Any Tru$tee appointed holds offi¢8 only until the next following annual general meeting, an(J then be¢om&s elEble for r+eie¢tion. Tru51ees 8re elected to the Bgard of Trustees in accordance with a volin9 system oulllned In thanty's eonatitutional do¢urnent. The r8sponsibilibes of Trustees are alloc8t4d aecording to their sknlls. abilibes and areas ol Interest. Indu¢tion of new Trustees Ss given on an Individual basls where appIriate. Non& of the Trustee8 has gny beneficial intsresl in the Mpany. All of the Trustèes are membws of the company and guarantee to contribute £1 in the event of o wnding up. Org8nISatnal SInl The Board ofTrustees are responsible for administering th8 charity. Thè finnees of Ihè ehsrity are ke.pt ijnder revièw at Trustees meeting$. once every months.
MIDLAND DOCTORS ASSOCIATION UK TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Rol8tiontship will) rnlatod parths I donated medical equipment is stored al the premises ol M Naiib & Sons Limrted, a company in which a Tfusle8. MrAA Najlb, is a director. Tlie transaction occurs ai arms length, as tnernberb of stsff at M Najib & lorta Limited donate their charitable lime to load the equipment, in order lo tran¥pgrt tt over lo Pak15tsn. Rigk mana9om•nf The Trustees are aware of and continue lo monitor any si9nifieanl SkS facing the chgrity and have pul policies and controls in plactr to minimis¢ or mitigate those risks. The Twstees are aware that the risks faced by tha charity wlll evolve wth the tharity's activrfties and the Trustees will ensure that their risk strategy rtflects these changes. The Trustees acknovledge their responsilitIeS In relation lo the charity's financi81 $tatements and accounting rrds. Fund5 held J¥ ru5todlan Trustee The charity holds no fund5 On behalf of othoTS. Th TTuslees' report, iftduding the strategic report. was approved by the Board of Trustees. Drsy Tru>t*¢ ikhar (Chairl 30 June 2028
MIDLAND DOCTORS ASSOCIATION UK INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MIDLAND DOCTORS ASSOCIATION UK I report to the Trustees on my examination of the financial statements of Midland Doctors Assoclalion UK {the charity) for the year onded 31 n•rwnber 2D25. Responslbllltl68 and basfs of report As the TfU<tees of the charity land also ils diredors for the purpose5 of company law), you are resptsnsible for the preparation of thè financial statements in aeeordance with the requirernents ofth¢ CompaniesA¢i 2006. Havlng satisfied my6911 that the financial statements of the chority are not required ID be audited Under Part 16 of the Cornpanies Ad 2006 and are digible foT independent ex8rnination, I feport in rèspect of my examination of the charity's financial stalemÈnts carried out under section 145 of the Charits'e5 Act 2011. In rying oyl my exarnination I have followed the Directions given by the Charity Ccmmission under section 145(51(bl of the Charltles Act 2011. Independent examlnerfs stat•m?nt Since the charity's gros5 income exceeded £250,000, the independent examinei musl be & ember of a body listed In 3ection 145 01 the Charitio$ Act 2011, 1 Confim that l am qu811ffi to undèrtake the examination bee8use l am a member ofThe Institute of Ch8rtered Accounlanls in England 8nd Wales, which is one of the listed bodSes, I have complot8d my Èx8minalion. I confirm that no matters havo come to my attention In connection with thè examinatson giving me cause lo believe that in any material iespect." accounting rewrds were not kept in respect of the charity a8 requFr6d by section 386 of the Companies Act 2006 the financial slalements do not accord wth those recor(5s' Of ¢he financi416tatgm8nt# d) not comply wlh thè aecountino rUIreMentS ol section 39S of the COmnieS Act 2006 other than any requirernent Ihal the financal slalements give a true and fair view. which is nd a matter consid$rBd a5 Pdlt vf èn iiidependènt examiftabon,. or the financial statements have not been prepared in aGrdance with the methods and principlès of the statement of Recommended Practice for accounllng and reporbng Dy cnarnies appitable to GharitiB preparing their finarte.181 %tatèmÈnls in actt¢rdance wllh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no ncernS and have come ac¥o8s no other matters in eonnection wlh the examinalKin to whith attention shoulty be drawn In this report Sn order lo enable a propgr understanding ofthè finanual statements lo be Teached. Matthew Norrlts ACA Dains Audll Limited Cubo st8ndard Court Nottingharn NG1 6GN .So G.LazC
MIDLAND DOCTORS ASSOCIATION UK STATEMENT OF FINANCIAL ACTIVITIES {INCLUDING INCOMEANO EXPENDITUREACCOUNTI FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestrlcted lunds 2025 Unréstrlet•d fvndg 2024 Not98 Income from: DonAtions ancl legades Charitable aGtivitse$ Investments ¥J>.127 16,141 1.011 fj68,2&7 10,921 1.338 Totsl In¢om¢ 852.279 660.526 Expgndlture on: Raiging funds 41.614 34.988 Hospital exper¢diture Willage •xpenditure Dubai office c951$ Education exFendrture oth¢r Èharilabte Èxpenditure 059.081 31.024 39,586 S.445 154,664 S27,365 27,534 29,949 13,956 78,550 Total chJArabie expendlture 889,800 877,354 Total oxpendlture 931,414 712,342 Net expendlture and movement In fund$ (79,135> {31.8161 Re¢on¢lllation of fund$: Fund balan¢e5 al 1 January 2025 3,112,637 3.144,453 Fund balances at 31 Decemb•r 202S 3,033,502 3.112,637 The 3t8tem¢nt of financial activitios ineludes all gains snd lo#sèA r8cogni$Èd in the year. Al Income and expenditure derive from continuing activities.
MIDLAND DOCTORS ASSOCIATION UK BALANCE SHEET ASAT31 DECEMBER 2025 2026 2024 Flxed assets Tangible assets 14 2,427,947 2,445,Cfj7 Current assets Debtors Cash al bank and in hand 15 26,063 647,562 28,104 874,502 673.625 702,606 Cr¢dhors: amC¢unts falllng du¢ wjthln one y¢ar 17 (68.0701 {35,0361 M•t currgnl ass•ts 605.555 667,570 Totsl ass¢ts less curr•nt IiaDiiiries 3,033.J02 3,112,637 Thè funds otthe ¢haMty Llnrestricted funds 18 3.033,502 3,112.637 3,033.5D2 3,112.837 The comparny is entiued to th¢ exemption from tho audit requirem¢nl cgntsin•d in $tIOn 477 of thg Comp8niw Act 2006, for the year ended 31 December 2025. The diredofs acknowledge their re5ponsibilitie5 for complying wf(h the requirement$ of the Companies Act 2006 with respect to a¢counllng records and preparation of financial statements. The meTnbefS have not reqUId the company lo obtain an audll of ils financial statements for the yr In queslion in a¢¢ordance wlh #èction 476. These fjnancial statements have been prèparea In accordance w(th the provlsion5 yppIiiA?blt lo Gompani$ 6ubjeGt to the small companies regime. Tn8 nondal Slement5 wer¥ ypprov¢d by the Tru*egsS on 30 June 2026 Drsy Trustee khar Ichalr)
MIDLAND DOCTORS ASSOCIATION UK STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 Notes Cash flows from opèratlng activrties Cash generatèd from opp_rations 20 61,5S4 85,392 Investlng act6vltie$ Pur¢hAse of tangiblè fixed ossets Investment income received (89,525} 1,011 139,6741 1,338 NÈt cash us•d In Investjng actlvltles (88,514) (38.3361 Net cash generated frofft finèiiclng act[¢> Net Idecre45e)nncrease In cash and ¢ash •qul¥alents (28,g50) 47.056 C8sh ond cash equivalents al beginning of year fj74,a02 827,446 Cash and ¢a$h equlvalents at end of year 047,552 674,502 Rela9 to: Cash al bank and in hand Bank overdrafts induded in credltors payable thin one year 647,562 674,502 {101
MIDLAND DOCTORS ASSOCIATION UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounllng pollcles Charlty Infomiatlon Midland Doctors Assoeialion UK ig a private eompany limited by guarantee inwrporatecl in &nglan¢J and Wa184. Tha r¢glSterèd oificg 1$ 11 Sn8lston f.rÈ&tt8nt. Littleover. Derby. DE23 6BL. 1.1 Ba515 of preparatlon The finanaal statements have been prepared in accordanrk with the Companies Act 2006, the Financial Reporting Standard applicable in the UK 8nd Republic ol Ireland IFRS 1021 and Accountsng and Reportlng by Charities". Stslement of Re¢ommeniJed Practice applicable to Charitles prep8rin9 their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 2UI Y). The cn8rity consritutes a public bEii¥fil entity as defined by FRS 102. Th¢ Tru3tEe$ ¢onfimi that the financial stslements compty with th8 SORP and its provisions currently in effect. The fjnanclol statement8 ar¢ prer0d in sterlrn9, which 1$ tho main functional eurrenry of lh8 chArhy. Monet2ry amounts in these financial slalemenls are rounded lo the nearest £. Thè fin8rtelAI statemèrts havé beèn propArÈd under thè historical cost convention. The prinGip81 accounting policies adopted arg Sel out below. 1.2 Golng con¢•m Al the time of approving the finanoal statements, the TTUStees heve 8 reasonable expectation that the ch8rity hats adequate resources to ¢ontinue in operational existence for the loreseeablè ftitiir• Thus thè Tr&slees nlinue to adopt the going concem basis of aeeounting in prepanng the finandal statements. 1.3 Charltoblg funds Unre8lricled fvnds are available for use al the discretion of the Trustees in furtherance of thelr charitsbse Objeciives. Restrtled ftjnds are subject lo specific conditions by dor¢ors or gr8nlors as to how they may b8 used. The purposes and uses of the restricted fund8 #re set out in the notes to the financial statements. Endowrnenl funds are suLw'ect to speufic conditions by donor5 thai the capkal musl be mainlained by the ¢h#rity. 1.4 Incomg Income is r8tswnied whèn thè chatity Is legally enlilled lo it after any performance cgnditions have been met, the amounts can be measured reliably, an(1 il 15 probable that Income wll be re¢elved. Cash d¢naliorts are recognised on leipl. Other donations are re¢ognised once the charity has be?n notifièd of the donation, unless performance conditions require deferral of the arnounl. Income tax recoverab5e in relation to donations reclvèd under GiftAid or deeds of vean1 is reeognised al the b'me of the donabon. Legacies are reniSed on receipt or othewAse If the charty has been notified of an impending dk8tribution, the amount 15 known, and receipt is expected. If the 8mounl is not known, the le9acy is treated as a ontingenl asset. Donated goods and SeNS are recognised as income when the charity has control over the item. ItE r1p1 ol economic benefit from trie uso of the charity of Ihe Iiem is PfobablE ai)Q tlidl eGonon3ic b¢n¢fit Gan be m¢a$ured reliably. nme ftom trading èctivities is rtrwnised at th& fair value of the consideration ftrcetV8ble for urvi¢es provided, and is recognised when the service is delivered.
MIDLAND DOCTORS ASSOCIATION UK NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollclès Icontlnuedl Interest gn funds held on deposit is included when receivable and the amount can be measured reliabty by the arity, thls Is noma11y upon noimcation of th¥ ii)ler¢$t pfjid or payabl¢ by the bank. 1.5 Expendtture Expenditure is recognlserj there is 0 1¢9al or ¢on$tnJGtive obligation to tranbf¢r economic benèfit to a third party, il is probable that a transfer ol economic benèfts wll be required In settlement, and the gmount ol the oblig811on can m88sured ieli8bly. Expenollure 15 dassrfied by activity. The costs of each activty are made up ol the lolal of dir1 $15 and shared GOSt¥. includin> support costs irv0&d in undertaking •ach activity nite.rt costs attribulatle b a single activity afe alloealed directw lo that adivtty. Shared costs which eontribule lo more than ong activlty and $uppon cosis which Ofe not attiitsutablE Iv a sii)9le aGlivity are apportioned betsveen thoso aGbvltbs on a baws consistent wth the use of resources. Cenlral staff costs are 851ocaled on the basis of lime spent, and depr8¢ialion charges ore &lloc8l¢d on the portion of the o$$et's use. 1.6 Tanglble fixgd assets Tangible fixed assets ale Inibally measured èt cost and Sub58qUgY measured 8t CQ5t (Ji valuatior. net of depre¢i8tion and any impaiTmenl losses. Depreciation recognlsed so a5 to wr51¢ off the Go&1 or valuation of assd$ le¥8 their r6aidL•o1 values ovgr th•ir Useful lives on the following bases.. FIhold lend and building Plant and equipmenl Fixtures and fittings Computera Motor vehiclgs 2% on ¢gGt 10% on reductng balance 10% on reducing balanee 25% on rèducing balaneÉh. 10% on rèducing balance The gain or loss arising on th8 di8posal of an asset is daternined as the drtlenCe behveen the sale proceeds and the carrying value ol the asset. and 48 recognised in the statement Qf financial adivitses. 1.7 Impolrment of flxad assets At each reporting end dale. the charity ieview5 the c8rrying amounts of ils tangible assets to delefmine whether th¢FE Ib iiidiGation that Iho¥e 8¥8¢t8 hev¢ $uff¢red an impaimient loss. If A Thy Such indrgtion exists. the recoverablè amount of the asset is ests"maied in Ofder to determine the exlenl of the imp8irrnent loss lif anyl. 1.6 Flnanckl Instruments The charity ha5 decled to apply the provisions of Section 11 'Basic Flnanaal In3trum¢ntG' and Se¢tion 12 'Other Financial Instruments Issues, of FRS 102 to all of rts finanaal in5trurnents. Financial instruments are cogniSed In the ¢horty's balance sheet when the ch8rity becomes p&ty to the contractual provl8lons of the instrument. Financial assets and liabilities are offset, with the nel amounts presented in the financial statements. when there Is a legally enforceaDle rlghl to set off the legnISed amounts and there ia an tnt¢ntton to scttle on a net basis or to realisg the asset and settle the liability simultaneously. B8$lc flnan¢ial assets Basic financial a58ets, which Indude deblots and cash and bank balances, are initially measured at Ir8ns8ction price including tran8a¢bon costs and are subsequently carried al 8morbsed cost using thé effective inlerègt method unle55 the orrangem8nl con51rtErtes a financing transaction, where the transaction is
MIDLAND DOCTORS ASSOCIATION UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng poll¢ie8 (Contlnuedl B•$i¢ financlal liabilities Basic financial liabil(fies, induding credilprs are initially reeognised al Iransaclion price unless the &rrangèmont constitutèg & financing transaction. whprp thp debt instrument is rneasured al the present value ol the lulure payments discounted al a rnarkel rale cf irslerest. Financial liabilities dassffied as p8y8ble wlhln pne year are iiut ¥iTigrtised. Debt InstmentS are subsequently carried at amortised cosl. using the effo¢tiv8 interesl rale method. Trade crèditors are obligotions lo pay for goods or services that have been BCqL¢ired in the ordinary ¢gurse ol gperatl¢ftB from suppliar%. Amounts pgyablè are clas*rfigd as current li8biliti8s if payment is due within one year or less. It not, they are presented as non-curienl liabS1itses. Trade ¢ditOrS are recognised Inthally 81 transaGtion PllLtJ >ubé¢quently measured at amortiaed G05t u$in9 thc ¢ffeotiv¢ intefgst rn8thod. Derecognftion of finan¢i81 liablllfles Fii)aiicial liabilitl¢s are dereco9niaed when th¢ charity's contradual oblig4tions expirè OT are dtscharo#d or cancelled. 1.9 Taxatlon The charity is exempt from corporation lax on 115 charitable aclwities. 1.10 Employee b@n•fft$ The Cost of any unused holiday enlillemenl is reGognised in the period in which the employees seryices are recelve(l. Teryninalion benefits are wognised irnmeuiaieiy a5 an expense wmen the charlty is ¢JBMunslTatity Gommltt¢d to terminate the employment of an employee or lo provide lerminalion benefits. 1.11 Forelgn ex¢httnge Transactions in currenc8 other than wunds slerfing are recorded at the rates of exchange prevailing at the dales of the tr8nsgctyons. Al each reporting end date, rnone18ry 8ssets and liabilities that are denominated In foreign ¢urrencies are retranslated al the rate5 prevailing on the reptsrting end date. Gains and losses arising on translats'on in Ihe period are included in proffil or loss. Crltlcal accountlng estlmates and Sudgements In the appliGation of lh¢ chartty'o accountlng ptsli¢i¢$, the Trustees ar? raquir•d tts make judg•m@nts. eslim8les and assumptions about the carrying amotsnl of assets and liabilibes that are not readily apparent from other sources The esumates and associ81ea a$SLtmpiions ale ba5e(S Iii¥lofiGal experience and other factors that Are considerod lo be relevant. Actual results may differ from th9se estirnales. The eslim81es and undariying assumptions are rèviewed on an ongoiry bgsis. Revisions to accounting estimate5 are reco9nised in the period in which the esltmate is revised where the revisiot) affects only that period. or in the period of the r¢visign and future period5 wh&r& the revision affects both current and fLrture periods_
MIDLAND DOCTORS ASSOCIATION UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 In¢om4 from donauons and logaclgs Unrostricted Unrestrictsd lund$ funds 2025 2024 Donations and gifts Donated goods and $grvices 835,127 665.017 3.250 835,127 668,267 Donatlons and glfts Donations Gift aid refvnus 812.524 22,603 642,259 22,758 835.127 665,017 Income from ¢harltable actlvltles Unrestrlcted Unretstrlcted lunds funds 2025 2024 Hospttal Patsent fees 16,141 10.921 Income fmm Inve5tmÈnts Unrestrlctsd Unrestrlct¢d funds funds 202¥ 2024 lftterest receivable 1,011 1,338
MIDLAND DOCTORS ASSOCIATION UK NOTES TO THE FINANCIAL STATEMENTS (GONTINUED} FOR THE YEAR ENDED 31 DECEM8ER 2025 Expendllure on ralslng funds Unre5tricied Unrestrlcted funds fun1$ 2025 2024 Fundraising and publltlty Advertising 8nd fundraising evènts Donations adminislrab'on fees 37,239 4,375 3?,163 3,825 41.614 34,988
¢ry ¢D DI r r io ID irj r r TP Q) rD r ¢SJOty ¢D (N (y rt t ¢y e) ) r 515 j lal ffj
(rj ro 17> ICS O fi r iri CS tfj a& £L'C IJ pUirJiitt?tt2uzvo
MIDLAND DOCTORS ASSOCIATION UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Grnnts payoble Erlucatlon Educatjon èxpendlture expendlturE 2025 2024 Grants lo individuals 5,445 13.956 S.445 13.956 Support costs allocated to actlvltles 202$ 2024 Rent Insurance Legal and professi<>nal fees e&nk Gharses Exchangg rate Igainlllo$s Govemance costs 2.526 112 3,422 3.513 57,268 30.667 2,840 115 1,755 2.337 4,444 26,902 97,508 40,193 Analysed bgtwfj•n: Hospit81 expenditure Dubai Qffice SIS Other tharitable expendttL)re 1,807 2,755 35,631 4.380 92,224 97,508 40,193 10 Net movemeni In fund$ 2026 2024 The nel movement In fvnds 15 5ts1ed after charglngll¢rediling): Fees payable lo the charity's Independent examiner-. ftsr the independent examination of the Char'tys finencial stslemenls for other servi3 DeprecliOn of owned tan9ible fixed asset5 4,250 3.000 108.644 3,051 106,643
MIDLAND DOCTORS ASSOCIATION UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 11 Trustses None of the Trustees lor any persons connerted wth thern) received any remuneratson or benefits from the chanty ¢Junn9 Ihe year. Trustees, expenses Ther• wer@ no tru$tèeq' expensès paid tor the year ended 31 December 2025 noi for the year ended 31 Oecember 2024. The l¥ustees have continued lo incur expenses, especially tTavel costs. in the perfomiance of their duties. Suth expenditure is bDme by the trustees personally, has not been quantified. and as no re1rnbursemI has been sought by them, is consldered lo have been waNed. 11 Es1)ployS The aveiage monthly number of employees during the year was: 2025 Number 2024 Nvmbor Medi¢81 staff Mabntenance staff Security Admini$tratiVO #taff Other staff 74 15 70 13 24 18 Tolal 123 110 Employmont costs 2025 2024 Wages and sa18rie$ 259,772 209,632 There were no employee5 whose annual remuneration was more than £60,000. 13 TayAllon The charity is exempl from tax on income and gains falllng within section 505 of tre Taxes Act 1988 or Section 252 Of the Taxation ol Charggable Gains A¢1 1992 to the extent that Ih&se are applied lo ils charitablo objects.
MIDLAND DOCTORS ASSOCIATION UK NOTES TO THE FINANCIAL STATEMENT5 (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 14 Tanglble fixpd Issats Frt•hold land arHI bulldln9S Plnt 8Thd Flxiul# Xrbd oqulpmfrnt Compithv8 Ilttlngs hltle5 Cost Al 1 January 2025 Adtsttlons 2,551.508 794 612,387 22.940 207,288 6S,308 49,038 477 16,587 3,436,806 8g,525 Al 31 December 2025 2,552.300 635,335 272,594 49,515 16,567 3,526.331 Dopreclatlon and Impalrmgnt Al 1 Januory 2025 Depreck8tson charged in the yeaF 582,769 269,925 90,055 3g.735 9.256 991.740 51,030 38,672 13,026 3,101 815 100.644 At 31 Decembef 2025 633,799 308,597 103,061 42,836 10.071 1,098,384 cavIng amount At 310ecember 2025 1.918,501 326,738 189,513 6,679 6.516 2,427,947 At 31 December 2024 1,968,738 342,462 117,233 9,303 7.331 2,445,067 During 2006 land was purchased in Tendali, Dislriei Muzaffarabad, Pakis18n by the ch*rty in order to construd a hospitsl. Whi15t the charity Paid for tris land, il has prevlously been hel(l in tne name of one Of tne trustees {Dr Javed Ahmodl on beh2lf ol the charity. as il was not possible for the land lo be purcha%ed in the name of the charity directly. A statutory declaration was m8de on 7 September 2007 confirming that the land is held on tru9t for the charity until such lime as It Is possible for It lo be transferred upon attairfnenl of the appropriate inlem81ignal status of the charty. During the prior year this matter was resolved, wlh the title officially Iran5ferre(I lo the charitsble ¢ompany. The cost and net book value gf the hospital pmjed, included within fr$ehold property, arnounls lo £2,109,300 12024.. £2,108.506) and £1,590,665 {2024.. £1,632,058) respecllvely. The Nur Goth Village project in Sindh Province. Pakistsn. is a joint collaboration wilh PaSD Medical As¥wation. Nthou9h lh¢ entire prtsj¢¢t was funded by th• Midland Doctors Association UK. for 8dmir&strativÈ and lOgtiCal purpose5, the B acre sile and the 100 thellings conslfucled thereon. together wllh the infvastruciure, are lolntly own¢U tretweeii tlie Midlond DoGtQl8 Association UK and th6 Pakistdn M¢di¢ol Associab"on, as per an 8greemenl dated 25th January 2012. However, all running costs of the village after completion are p8id for and administered by the Pakistan Meai¢ai Association. MIOlond DoctOTS Association UK making contributions for such expendrturÈ. The cost and nel book value ol the Nur Goth Village 1$ £443,00012024. £443,000) and £327,820 (2024.. £336,080) respectively. 56 {2024.' 22) dwfrllings in Nur Goth Village are currently 0UpIed in perpetuity, rènt tree. by designated familie5 and their de$¢endanls,' e (hvellings have been ¢cinverted to a dinic and dining facility 12024.. 38 dwellings eomiarked lo be r&purposed for educational or medical usel. The remaining 38 12024.. 40) dwellings are currenlty unoccupied and wlll require minor renovation works to enaDie future occupatiun. There is no right lo either dispose ol the dwellin9 or pass it to another unconnected family.
MIDLAND DOCTORS ASSOCIATION UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 15 Debt¢ 2025 2024 Amounts falling due withln one year., Othèr dÈblors Prepayments and aGcwed income 22,856 3,207 24.e87 3,237 26,063 28.104 16 Loans and ovèrdrafts 2025 ZD24 Bank overdrafts 10 Payable within one year 10 17 Credltors.. arnounts falllng due wlthin on¢ year 2025 2024 Notes 84ftk overdrafts A¢crua15 and deferred income 16 10 68,060 35,036 68,070 35,0 18 Urtrestrlcted fund$ The unrestriued furiTJs of the Gharty comprise th¢ xPend¢d bolanoes of donationE and 9fAnt$ which arè not Subject lo specific condition5 by donors and grantors as lo how they may be used, Th¢se indude desi9naled fvnds which havè bgen set a&de ow ol unresirfcteu try th¢ tiuèl¥gs foi speofic purp¢$¢¥. Incomlng Resources At31 rosourGè$ oxpgnd•d De¢•mber 2025 At 1 January 2025 General funds 3.112.637 852,279 {931,4141 3.033.502 Pr•vSou$ year: At 1 January 2024 Inoomlng ResOueS r••ourceB ¢xpondÈd At31 D•¢•mber 2024 General funds 3,144.453 680,528 1712.3421 3.112.637
MIDLAND DOCTORS ASSOCIATION UK NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 19 R$lat¢d party transa¢tions The following donations were reCeed without conditions trom tNsl&es or other rèlaled parties." Mr M Attaf. a tru8tg.g ofthÈ tharty, don#led £1,200 (2024.. £300). Mr S Hus89in, a trustee of thè charity, donated £12012024: £1201. Dr S Y lftikhar, a iruslee of the chality, and his widef famlty donated £1.64012024.' £1,200). Dr K Latief. a trustee ofthe ¢h8rity. donated £60012024.. £fj001 MrAA Najib, a trustee of the charty. and his wider family donated £5.240 {2024'. £1201. Cr Farhan RashNI. a trustee of the eharty, donated £48012024.. £4801. Drz Sheikh, a tru51ee of the charity, donated £60012024.. £600}. Dr J Ahmed. a trustee of the charity. donated £ 60012024.. Nil). Dr IfakharAIi, 8 trustee of th¢ charity, donatod £36012024., Nill. M. Naiib & Sons Limited, o cornpany in whrGh Mi AA N•jib 16 a director and a shareholder, donal¢d £34,697 12024.. £29,550) Its s Mediegl S•rvires Limrtéd. a company in which Mr S Y Iflikhar 1$ a director and a sh&reholder, donated £360 {2024.' £1,200). Ouring the year. The Accounting House, a business owned by Ms T Kenl-chapman, a Trustee of the charity. provided bookkeeplng services lo the charity on an am),$ length basis. Th&se services amounted lo £18,000 (2024. É18,OOLII. In 2021. the choiity odvonGed 2.000,¢)00 Pakst•nl Rupees 1£9.180 at th8 PT8vallino spot ratél lo Ihe Chief Executive Officer of the Midland Doctors Medi1 Institute (Mr 8 Hussainl. Al the yearnd the balance was £Nil paKistani Rupees12024. 400.000 Pqikislani Rupees), which at 31 December 2025 rate 1$ £Nil P024.' £1,140), and 1$ included within other debtors. The loan is unsecured, inl¢re51-free and was fully repaid in equal in$lalmenls over 80 rnonths, Dr S Y lflikhar, a Trustee ol the charity, was the guafantor of tris Ipdn. During the year Mah8 l Jkbba, the daughter ol S Y lftikh8r, h8s r¢ceJve¢ £6,00012024.. £6,000} for marketing services provided lo the charity.
MIDLAND DOCTORS ASSOCIATION UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 20 Cash generated Ifom operatlons 2025 2024 Defi¢f( for the year (79,135} 131,81e} Adjustments for: Investment incom& re¢ognised in statement ot financial activiues Depreciation and impaimienl ofl8n9ible fixed assets (1,0111 106,644 {1.3381 106,843 Movements In worklng capltal: D&creasE in dg.btt)rs Increase in credOr$ 2,042 33,024 1.885 10.018 Ca#h gènerated from operatlons 61,564 65.392 21 Analysls of ehanoes In net ndS The Charity had no malerial debt during the year.