**Registered Charity number: 1118152** **HELPING LITTLE ANGELS Annual Report and Financial Statements For The Year Ended 31 May 2025** **HELPING LITTLE ANGELS FOR THE YEAR ENDED 31 MAY 2025** ## **Contents** ||**Page**| |---|---| |Strategic Report|1 - 2| |Trustees' Report|3| |Statement of Trustees' Responsibilities|4| |Independent Examiner's Report|5| |Statement of Financial Activities|6| |Balance Sheet|7| |Notes to the Financial Statements|8 - 12| **HELPING LITTLE ANGELS STRATEGIC REPORT FOR THE YEAR ENDED 31 MAY 2025** ## **Financial review** During the period ending 31 May 2025, the charity raised £192,448 in donations and from other activities (2024: £222,001) and spent £371,313 (2024: £157,962) in furtherance of its charitable objectives. ## **Policy on reserves** The charity's restricted reserves stood at £ 241,205 (2024: £436,581) and unrestricted reserves stood at £ 32,612 (2024: £16,101). The charity continued to apply a substantial proportion of its available funds directly towards charitable activities during the year, particularly in relation to overseas projects and beneficiary support programmes. During the year restricted reserves reduced as previously accumulated funds were utilised to support charitable activities. The trustees continue to monitor reserve levels to ensure the charity maintains sufficient financial stability ## **Risk Management** The trustees recognise the importance of identifying and managing the principal risks facing the charity. The trustees regularly review the activities of the charity and consider potential risks as part of their ongoing oversight. The trustees believe that maintaining appropriate financial oversight and monitoring the charity’s activities helps mitigate potential risks. ## **Future Plans** The Trustees are very proud of the achievements of the various projects throughout 2024-25. The charity aims to maximise the proportion of donations applied directly to its charitable activities. The trustees work to keep administrative and operational costs to a minimum so that the majority of funds received can be used to support the charity’s projects and beneficiaries. The Trustees are very grateful to all donors and volunteers who have helped the Charity to go from strength to strength each year. The Trustees will carry on sponsoring the orphanage in Lahore, Pakistan and a project for the construction of a separate girls wing for the orphanage. The strategic report was approved by the Trustees of the Charity on 30/03/2026 and signed on its behalf by: Athar Siddiqui Chief Executive Muhammad Daud Mikhaeil Treasurer Page 1 **HELPING LITTLE ANGELS STRATEGIC REPORT FOR THE YEAR ENDED 31 MAY 2025** ## **Purpose of report** The Trustees present their annual report and financial statements for the year ended 31 May 2025. The Trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. ## **Organisational Structure** The Trustees are responsible for the overall control and management of the charity. The Trustees give their time freely and receive no salary or other financial benefits. The Trustees meet together on a regular basis and are responsible for all decisions taken in relation to running of the charity and its activities. The Trustees continue to be actively involved in the running of projects supported by their volunteers. ## **Recruitment and Appointment of Trustees** There are six Trustees. The Trustees are responsible for the recruitment of new Trustees and will appoint additional Trustees as required. ## **Risk Management** The trustees recognise their responsibility to identify and manage the principal risks facing the charity. The trustees consider potential financial, operational and governance risks as part of their ongoing oversight of the charity’s activities. The charity operates with a small trustee and volunteer structure. The trustees maintain oversight of the charity’s activities, financial transactions and overseas projects through regular review and communication. The trustees are aware of the risks associated with delivering humanitarian and charitable activities, particularly where work is carried out overseas, and take reasonable steps to monitor and manage such risks as part of their governance responsibilities. Where appropriate, the trustees may seek advice from professional advisers or external consultants to support the charity in ensuring appropriate governance and oversight. ## **Activities and Achievements** The Trustees consider that the charity provides benefit to both people in this country and overseas. These are listed below: •The charity head office building is undergoing refurbishment and aiming to be completed by April 2026. - •The second orphanage for girls fully operational. - •To promote education particularly amongst children and young people in Pakistan. •To further other such charitable purposes as the trustees deem necessary, e.g. Orphan marriages, water pumps in remote locations, sending food aid, utensil, medicine and clothing for the destitute people. - •Water hand pumps over 1392 to date - •Water wells over 64 to date •Maintaining and operating 2 Orphanages in Lahore, Pakistan for 83 children - •Providing free education, books, and uniforms for 83 children up to the age of 18 years. Page 2 ## **HELPING LITTLE ANGELS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025** ## **Structure, governance and management** ## **Reference and Administrative Details** **Trustees** Athar Siddiqui Chief Executive Dr. Shahid Sandhu Chairman Dr. Tahir Ali Vice Chairman Muhammad Daud Mikhaeil Treasurer Shamsa Miran-Bux Trustee Lubna Sarwar Trustee **Principal Office** 1046 Stratford Road Hall Green Birmingham B28 8BJ **Charity Registration Number** 1118152 **Independent Examiner** Manor Hill Accountants 619A Stratford Road Birmingham B11 4DX The annual report was approved by the trustees of the Charity on 30/03/2026 and signed on its behalf by: Muhammad Daud Mikhaeil Treasurer Page 3 ## **HELPING LITTLE ANGELS Statement of Trustees’ Responsibilities FOR THE YEAR ENDED 31 MAY 2025** The trustees are responsible for preparing the annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and apply them consistently. - observe the methods and principles in the Charities SORP. - make judgements and estimates that are reasonable and prudent. - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the provisions of the charity’s governing document. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 4 ## **HELPING LITTLE ANGELS** ## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF HELPING LITTLE ANGELS FOR THE YEAR ENDED 31 MAY 2025** We report to the trustees on our examination of the accounts of Helping Little Angels (the Charity) for the year ended 31 May 2025. ## **Responsibilities and basis of report** As the trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011. We report in respect of our examination of the Charity’s accounts carried out under section 145 of the Charities Act 2011. In carrying out our examination we have followed the Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner’s statement** We have completed our examination. We confirm that no material matters have come to our attention in connection with the examination giving us cause to believe that in any material respect: - accounting records were not kept as required by section 130 of the Charities Act 2011; or - the accounts do not accord with those records; or - the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities Act 2011. We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## **For and on behalf of Manor Hill Accountants** Mazher Saleem FCCA Manor Hill Accountants 619A Stratford Road Birmingham B11 4DX Date: 30-03-2026 Page 5 ## **HELPING LITTLE ANGELS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2025** |Incoming Resources from generating funds:
**Notes**
Donations - Sadaqah
Zakat
Income from activities
Earthquake And Emergency Relief Appeal
TOTAL INCOMING RESOURCES
2
Resources Expended
Costs of Generating Donations
Charitable activities
Administrative expenses
Governance costs
3
TOTAL RESOURCES EXPENDED
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS
TOTAL FUNDS Brought forward
TOTAL FUNDS Carried forward|**Restricted Unrestricted**
**Funds Funds**
**£ £**
**2025**
**Total**
**£**
360
47,744
48,104
139,726
-
139,726
-
4,618
4,618
-
-
-| |---|---| ||335,462
35,850
371,313
157,962
(195,377)
16,512
(178,865)
64,039
436,581
16,101
452,682
388,643
241,205
32,612
273,817
452,682| The notes on pages 8 to 12 form an integral part of these financial statements. Page 6 ## **HELPING LITTLE ANGELS BALANCE SHEET FOR THE YEAR ENDED 31 MAY 2025** **==> picture [449 x 384] intentionally omitted <==** **----- Start of picture text -----**
||||| |---|---|---|---| |Notes|2025|2024| |£|£| |CURRENT ASSETS| |Cash at bank and in hand|7|281,567|459,182| |281,567|459,182| |CREDITORS| |Amounts falling due within one year|8|(7,750)|(6,500)| |Net Current Assets|273,817|452,682| |THE FUNDS OF THE CHARITY| |Unrestricted Funds| |General / Designated Purpose Funds B/fwd.|16,101|-| |General Purpose funds for the year|16,512|16,101| |Total|32,612|16,101| |Restricted Funds| |Specific Funds B/fwd.|436,581|388,643| |Specific Funds for the year|(195,377)|47,938| |Total Funds|10|273,817|452,682| **----- End of picture text -----**
The financial statements were approved by the trustees on 30-03-2026 and signed on its behalf by Athar Siddiqui Chief Executive Muhammad Daud Mikhaeil Treasurer The notes on pages 8 to 12 form an integral part of these financial statements. Page 7 **HELPING LITTLE ANGELS NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025** ## **1. Accounting policies** ## **Summary of significant accounting policies and key accounting estimates** The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. ## **Statement of compliance** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)). ## **Basis of preparation** Helping Little Angels meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. ## **Income and endowments** All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably. ## **Donations and legacies** Donations are recognised when the Charity has entitlement to the income, it is probable that the income will be received and the amount can be measured reliably. In the event that a donation is subject to conditions that require a level of performance by the Charity before the Charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that these conditions will be fulfilled in the reporting period. ## **Expenditure** All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. ## _**Raising funds**_ These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds. ## **Charitable activities** Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Page 8 **HELPING LITTLE ANGELS NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025** ## _**G**_ **rant provisions** Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable. ## **Governance costs** These include the costs attributable to the Charity's compliance with constitutional and statutory requirements, including independent examination, strategic management and Trustee's meetings and reimbursed expenses. ## **Taxation** The Charity is a registered charity and is potentially exempt from taxation in respect of income and gains applied for charitable purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. ## **Tangible fixed assets** Individual fixed assets costing £500.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The charity did not hold any tangible fixed assets during the year. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. ## **Borrowings** Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the Charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. ## **Fund structure** Unrestricted income funds are general funds that are available for use at the trustee's discretion in furtherance of the objectives of the Charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Page 9 ## **HELPING LITTLE ANGELS NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025** ## **2. Income from Donations** |Donations - Sadaqah
Zakat
Income from activities
Earthquake And Emergency Relief Appeal
Total|**Restricted**
**Funds**
**£**
**Unrestricted**
**Funds**
**£**
**2025**
**Total**
**£**
**2024**
**Total**
**£**
360
47,744
48,104
46,953
139,726
-
139,726
139,823
-
4,618
4,618
7,836
-
-
-
27,389| |---|---| ||**140,086**
**52,362**
**192,448**
**222,001**| ## **3. Governance costs** |**. Governance costs**|| |---|---| |Book-keeping and accountancy charges
Consultancy
Insurance
Total|**2025**
**2024**
**Total**
**Total**
**£**
**£**
3,750
4,000
17,790
12,020
1,009
993| ||**22,549**
**17,013**| ## **4. Trustee remuneration and expenses** During the year the Charity made the following transactions with trustees: No trustee expenses were reimbursed during the year ## **5. Staff costs** Average number of employees for the period 0 0 The charity did not incur any staff costs during the year (2024: Nil). Page 10 ## **HELPING LITTLE ANGELS NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025** ## **6.Taxation** The Charity is a registered charity and is exempt from taxation. |**7. Current assets**
HSBC
Petty Cash|**2025**
**£**
**2024**
**£**
281,547
459,162
20
20| |---|---| ||281,567
459,182| ## **8. Creditors: amounts falling due within one year** Accruals |**Total**|**Total**| |---|---| |**2025**|**2024**| |**£**|**£**| |7,750|6,500| |**7,750**|**6,500**| ## **9. Contingent liabilities** The charity had no contingent liabilities at 31 May 2025 (2024: Nil) |**10. Movement in Funds**
As at 31 May 2024
Net surplus / (deficit) for the year|**2025**
**£**
**2024**
**£**
452,682
388,643
(178,865)
64,039| |---|---| ||273,817
452,682| ## **11. Related party transactions** There was no related party transaction to report in 2025. Page 11 ## **HELPING LITTLE ANGELS NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025** |**INCOME**
Donations - Sadaqah
Zakat
Income from activities
Earthquake And Emergency Relief Appeal
Total incoming resources
EXPENDITURE
Costs of Generating Donations
Event organizing costs
Advertising
Charitable Expenditure
Janat-ul-Firdous charitable trust - Pakistan
Donations and charitable projects
Overseas projects
UK Projects
Sundry charitable expenses
Administrative Expenditure
Light, heat & water
Stationery, postage and IT services
Bank charges
Repairs and maintenance
Travel and subsistence
Sundry
Governance
Insurance
Book-keeping and accountancy charges
Consultancy
TOTAL EXPENDITURE
**EXCESS INCOME OVER EXPENDITURE**|Restricted
Funds
£
Unrestricted
Funds
£
Total
2025
£
360
47,744
48,104
139,726
-
139,726
-
4,618
4,618
-
-
-|Total
2024
£
46,953
139,823
7,836
27,389| |---|---|---| ||140,086
52,362
192,448|222,001| ||-
9,994
9,994
-
11,322
11,322|16,153
5,809| ||-
21,316
21,316|21,962| ||16,200
-
16,200
164,822
-
164,822
134,785
-
134,785
435
-
435
-
-
-|60,400
3,044
45,175
1,685
1,668| ||316,242
-
316,242|111,972| ||-
1,669
1,669
-
4,704
4,704
-
2,086
2,086
-
-
-
421
-
421
-
2,325
2,325|1,474
1,166
621
1,748
-
2,006| ||421
10,784
11,206|7,015| ||1,009 -
1,009
-
3,750
3,750
17,790
-
17,790|993
4,000
12,020| ||18,799 3,750
22,549|17,013| ||335,462
35,850
371,313
**(195,377)**
**16,512**
**(178,865)**|157,962| |||**64,039**| Page 12