_01 March 2022 - 28 February 2023_ ## **Abid Welfare** **Trustees’ Annual Report and Review** ## **Reference and Administrative Details** **Abid Welfare Limited (A company limited by guarantee)** **Charity Number:** 1125363 **Company Number:** 06121075 **115 Somerville Road, Small Heath, Birmingham, B10 9EX** _abidwelfare@hotmail.com_ _www.abidwelfare.org.uk https://www.facebook.com/abidwelfare.org.uk_ **Charity Trustees** 1. Rajasab Ali 2. Sofia Noreen 3. Rafaqat Ali **Independent Examiner** Mohammed Yaseen BAY Accountants Ltd Soho House, 362-364 Soho Road Birmingham B21 9QL **Bankers** Barclays Bank PLC Leicester LE87 2BB Abid Welfare Annual Report 2023 **1** ## **Chairs Foreword** On behalf of the board of Trustees, I am honoured to present Abid Welfare’s Annual Report, which details the activities we have engaged in to support our overseas poor and needy community over 2022-2023. The impact from the Covid19 pandemic was felt as well as the cost-of-living crisis during this reporting period was felt by our benefices, and this report sets out how the team in Azad Kashmir (Pakistan) continued delivering essential healthcare services and even provided additional services such as food. Our annual Ramadan appeal on Takbeer TV, was successful despite the financial challenges faced by many people. I was pleased that we held a number of free eye clinics at Abid Memorial Hospital _(Siakh Road, Durani, Zaman Chowk, Dadyal, Azad Kashmir)_ during this period which saw hundreds of people being seen. I am proud of the way our donors, our team at Abid Memorial Hospital and the trustees adapted to deal with challenges we faced during this reporting period. **Rajasab Ali Chair** Abid Welfare Annual Report 2023 **2** ## **Objectives and activities** Abid Welfare was founded through a vast community effort in 2008. The charitable objectives are to ‘ _relieve sickness and to promote and protect good health in particular but not exclusively by the provision and servicing of a hospital to provide free medical care’._ In 2013, Abid Welfare opened Abid Memorial Hospital in the remote region of Dadyal, Azad Kashmir, Pakistan. Since its inception the hospital has provide healthcare facilities to thousands of people and at nil cost to the poor and needy. The hospital was built and equipped with money that was raised from private donations (supplemented by gift aid) and a valuable grant of £30,000 from Birmingham City Council (UK). It currently has 46 in-patient beds and a very busy Outpatient’s Department. Poor and needy people who need medical care are treated at the Abid Memorial Hospital free of charge and priority is given to people with the most serious illnesses and injuries. ## **Public Benefit** The Trustees believe a great deal of public benefit has been achieved from the services provided by the Charity during this reporting period. The period covered by this report has been affected by impact felt from Covid19 pandemic as well as the emergence of the costof-living crisis worldwide. Despite this, Abid Welfare provided basic health care facilities through Abid Memorial Hospital in the Dadyal region of Azad Kashmir. In addition to this, thanks to the generosity of our donors, we restored the eyesight of hundreds of people who would not have been able to afford to this, at nil cost to them, allowing them to continue to live a rich, fulfilling life. Abid Welfare Annual Report 2023 **3** ## **Structure, governance and management** ## Structure Abid Welfare Limited is a registered company by guarantee without share capital under number 06121075 and obtained charitable status under number 1125363. It is governed by Memorandum and Articles of Association. ## Governance The Charity believes that it is important to have the requisite range of skills and experience on the Board of Trustee. The Charity continues to seek additional trustees to further strengthen the Board and is keen to hear from people interested in becoming a Trustee. ## Management The Board of Trustees usually meets every 6 months, but additional meetings can be called should urgent business arise. Abid Welfare Annual Report 2023 **4** ## **Achievements and performance** ## Eye Clinics The demand for eye treatment in the region is extremely high. Pakistan has 2.8% of the world’s population but 4% of the world’s blind population, almost 75% of individuals who were, blind had treatable causes; the two most important treatable causes of blindness were unoperated and glaucoma. Despite more than 75% of all blindness being avoidable, poverty means that many are forced to live with treatable cataracts and suffer without their eyesight. This further contributes to poverty, unemployment, and suffering. Abid Welfare ran several free eye clinics during this reporting period, in March 2022, October 2022 and Feb 2023. The cost of treatment is expensive and beyond most people means. The clinics we ran were very well attended. Abid Welfare Annual Report 2023 **5** ## Food packs and essential items Abid Welfare provided food packs and other essential items not only during Ramadan but throughout this period. We were able to provide food packs to poor and needy which consisted of rice, flour, oil, sugar, lentils and kidney beans. Abid Welfare Annual Report 2023 **6** ## Pakistan Flood The 2022 Pakistan floods caused devastation in Pakistan. We were able to collaborate with AK Foundations and Birmingham Central Mosque to deliver aid to those impacted. Abid Welfare Annual Report 2023 **7** ## **Financial review** ## Statement of the charity’s policy on reserves The Trustees plan to monitor reserves to ensure that sufficient resources will be available to meet planned charitable expenditure. ## **Future plans** We want to continue to assist as many poor and needy people in the Azad Kashmir region through Abid Memorial Hospital. We will continue to hold regular free eye clinics to provide free cataract surgeries to those who need it, to restore their eyesight. We have undertaken a preliminary need analysis and through this we have identified the need for hot meals (langar) to be provided. We will develop this proposal further and identify potential donors and organisations that we can work with to deliver this to save lives. ## **Declaration** Signed on behalf of the charity trustees: Print name Designation Date **----- Start of picture text -----**
Rajasab Ali
Chair
19 December 2023
**----- End of picture text -----**
Abid Welfare Annual Report 2023 **8** CIIARITY ￿mmIsSIoN HIR ENGLA￿AND WAL Abid Wlelfare Limiied Chaiily No 1125363 Annual accounts for the eriod Perlod and dale Period start d81& 0110312022 To 2810212023 Section A Statement of financial activities Re5tri¢ted income funds Recommended ¢ategorie$ by activity Un￿StrICted funds Endowment funds Total funds Prior year funds Incoming rosources (Not8 31 F01 F02 F03 F04 F05 Income and end¢Mrnents from.. Vo￿jntaty Income Attivitie$f¢r generatin9 funds Othertr5ding acbvthes I￿Ve￿Men S01 36,632 17,000 53,632 21,272 502 S03 S04 SepaTate material item at income GraDI Incom sos S06 6,219 42.851 9.250 26.250 15,469 69,101 5,007 26.279 Total Resources oxpendad (Notè 61 Expendlture on.. $07 SOB ¢hatitabk activities 509 24,218 15.778 39,996 15,745 Separole m*erial Item ol eywnse Other sio Total 512 24,218 15.778 39,996 15,745 Net incomellexpenditurel before investment gainslllossèsl S13 18.e33 10,472 29,105 10,534 Net gÈin$lllD55esl on inYèStment¥ S14 Not Incomell&xp8ndlturèl Extraordinary items Transfers between funds other recognised gain¥lllossesl'. S15 18,833 10,472 29,105 10,534 516 S17 Gainy and ID55es on rEvalu&tson of lixed &¥*ts fDrthe ¢h&tity'S olvn u$p Other9ain%lllossesl Net movement in funds Sl8 S19 S20 18,e33 10,472 29,105 10,534 Reconciliation offunds.. Totglfunds brouohtforwa S21 36,049 54.682 36,049 65,154 25,515 36.049 Total fund$ ¢arried fortvard $22 10.472 Section B Balance sheet Rèstrlcted Incomg fund$ Unrestrl¢tgd fund$ Endovhnent Total th1$ fund$ year Totsl last year Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 {Note 15) {Note 14) {Note 16) {Note 17) Total fixed assets B01 B02 B03 B04 BOS Current assets Stocks {Note 18) Debtors {Note 19) Investments {Note 17.41 Cash at bank and in hand {Note 24) Total current assets B06 B07 B08 B09 55,335 55,335 10,472 10,472 65,807 65,807 36,589 36,589 B10 Creditors: amounts falling due within one year (Note 201 653 653 540 Net current assets/(Ilabllltles) B12 54,682 10,472 65,154 36,049 Total a$$et$ less current liabilities B13 36,049 Creditors: amounts falling due after one year (Note 201 Provisions for liabilities B14 B15 Total net assets or IITabilitiTeS B16 54,682 10,472 65,154 36,049 Funds of the Charity Endowment funds {Note 27) Restricted income funds (Note 271 Unrestricted funds Revaluation reserve B17 B18 10,472 10,472 54,682 819 54,682 36,049 B20 Total funds B21 54,682 10,472 65,154 36,049 Signed by one or two trustees on behalf of all the Iruslees Dale of approval ddlmml Signature Print Name RAII Ra asab Ali 1911212023 CC17a (Excell 2111212023 NDtsI Ba￿5 DFprnparahDn 1.1 BL5150f￿coUntl £n5&cUonvthq ￿n￿55￿￿E￿I￿&s1st£￿1nthoNk¥4n1nDI￿l51lol￿bs￿D￿N Thq4CD)UTrtsh&w8L*8n￿9P&r￿ 1Th8￿DrI3n￿￿tth Ir81&￿ (FR8 104 FRS102- 1.2 An¢441rt*1¢rt4$hblh¢s¢ qcDndu￿n￿h￿1l￿Cth3mtylS￿g0ln arès￿0￿￿5￿re￿W&parl￿ oTragol ￿B5￿. pkB5BdI5chP5Blh￿I￿rt E*antry15nD1 ￿n￿rn. 1.3Changpof &CCDuntiny pffttt51Jeforqlh05eprv6enteO. 544FR5 IQIS011F. ￿￿0￿1￿4￿F￿s 1a2SCIFP). SÈttion C Notes to thÈ actounts Note 2 A¢¢ountlng poll¢les Please Coffi￿le thisnole when f1fi51TeportingunderFRS2102. Seclion 35of FRSt02, r8quires 3 r8c0nci1ial￿ftS lo be presented, Ifallare applrc8ble 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Plèasè provldè A d•scrlptlon of the nature of each change In &ecounUny pollcy Reconcllatton oflunds perprevlous GAAPto lunds determlRedunderFRS 102 Start of of perfod perlod Fund balances a8 previously slated AdjvsimerJlS.' Fund balance as restated ReGL￿¢￿1at1On ofRet IncoJne/(net expendllu￿J perprevlous GA4P to net1ncom￿[neteXpen￿Nt￿￿} underFRS 102 End of Net Incomellexpendfturel as prevlously s¢ated AdJiJsinMtJi$.' Previous peri￿* DBt incornellexpenditurel a restated ¢C178 IEx¢ell Section C Notes to the accounts Icontl Note 2 Accounting polici08 2.2 INCOME Th￿ stsndardlislof accouTrlingpQl￿eS has be8n 8pplied bylhe Ghantyexceptrorthose tthed"No" or"IV/a'. WheR a drfer8ntoTaddilionalpoliryhas been adoptedthen thisisdelailedin the box )810w. Recognlthin of Income These are Induded in the Stalemenlof Finan￿al Activities ISOFAI when. the charity ￿comeS entil￿d lothe resour￿$.. il Is tnore likety than nDt Ihatlhe trustees will re￿1ve1h& resoU￿e￿." and th¥ monetaty v¥lu¥¢¥n be mea$urea ¥uffi¢iÈnt rsli4bility Yes No Nla There has been no offsetting olasse15 and liabilities, or income and expense5, tsnless required o permltted by the FRS 102 SORP or FRS 102. Yes No Nla Oltsetting Yes No Nlo Gr8nt$8nd oonalion$ art only in¢luded in th$ SOFA wh$n th$ g6n*ral in¢0 recognrtlDn criteria are tnet 15.10 ID 5.12 FRS102 SORPI. Grants and donatlons In the¢aseol perforwnce rel?led gran￿, income mu$ionty be 1¢¢0gnised lo exlenl Ihatlhe charity has provided the speGified goods Dr seryice5 as entiuemenl to the grant only wcurs Ihe perforrnanGe rekled coDdilion5 are met15.16 FRS 102 SORPI. L￿a￿$S are Induded In SOFA when Eceipl IS probable. thai 1$. when there h8$ b8en grant ol prob¥te, the hav& *taWished thatthere 8re sU￿lent¥S$et$ in the estate and any Gondthons attaGhed lolhe ￿gaCY are eilherwlhin the control of the charity or have bpen met Yes No Wa Loy•¢IO9 Yes No Nla Yes No Nla Govommont grants The thanty has received govefflmenl grants in ihe rewrting period Gitt rÈ¢¥ivabl$ 1$ induded in in¢om* when Ih$re 1$ a valid decL£ralion from th$ dDnor. Any Gift Aid aTnounl recovered on 8 donatiDn Isconsidered to be partof that grft and Istrealed as an addition lolhe samefund aslhe Inthal donat￿ unksslhe di￿or0￿ the terms of the ap￿1 have olherv115e. T•x r•¢l8im$ on donatlons and ylfts Ye5 Nla Ye5 No Ml Contrartual income and This Is onty Induded in the SOFA On￿ the charity has provided the reL3led go￿$ or perforrnance related serv￿5 or metlhe perforrnan￿ rdatsd condibon3 gr*nt¥ Yes No Nla Donated goods Donated goods are rneasured alfair value Ilhe atnounlforwhich Ihp asset could be exGhangedl unless Imwaclicalto do so. The eosl of any stockof 9wds donBted for dlslrlbutson to benefia£ries is deemed lo be th6 l¥ifv8lueof those gifls $1 the lime ¢1 their receipt and th¥y ar¥ rs¢oynissd on w¥ipt In the repOrb￿ period In which the stoGks are distributed, Ihpy are recognised a8 a expense atlhe carrying amount of the St￿kS atdisknbulion. Donated 9wds for resale are measured atfairvalue on Inibal reco9nilion, which Isthe èxpeded protseds from sale less the expecied costs ol sale, and ￿e0gnISed in'lncome Irw oth$rttading ¥divitie$' with th¥ ¢orrfsponding 8b¢k re¢ogni3ed In tht ￿1¥￿¢6 sbepl. OD ib sale the value of stork Ischarged againsl'lncotne frorn olherlrading activities, and the Pro￿ed51[0rn sale are also recognised as'lnoNne from olhertrading athvibes,. Ye5 Nla Yes No Wa Yes No Nla Goods donated loron-gDing use bylhe charity ar& recognised as t￿ngl￿e fjxed assets and Induded in the SoFAas Incoming resour￿$ when receivable. Yes No Nla Gitts in knnd for use by the tharlty are Induded in the SOFA ?$ inwme donati￿$ when re¢eN8bl&. Donated ser¥￿e$ and f4ri11t￿ Donatsd and 18¢ilili$$ 8rs iTh￿￿d￿ in th¥ SOFAwh$n r6¢¢ivsd atth& V￿￿* of Ihe grftlo the charity provided kne value oflhe gift can be tneasured reliably. Yes No Nla Oonaled Serv￿e5 and fBcililies that are con5urned immediately are reco9nised as Inwme an equivalenL4movnl ￿￿nised 8$¥n expense under the appropria hp3ding in the SOFA. Yes No Nla Yes No Nla support costs The chanty ha5 incurred ex￿dIture on supTr)rt costs. Yes No Wa Volunteer help The value of any voluntsry help ￿Ceived is not Induded In the accounts bul Is descThbed in the Iru$tees' annual report es No Nla Income frorn InteresL royaltlèg and dividènds This Is Included In Iheaccounts when rettipl is probabk and the amount re￿Ivable can be measured reliably Income frorn membership Membership subscriptions received In the nature ol a giftare recognised In Donations subscrfpUons and Le9acies. Yes No Nla Membership subscription3which 9iveg B member the ri9hl lo buy seNices orolher benelits are re¢oyni$ed a$ In¢ome earned from the provision of good$ 8nd $ervi¢es8$ incorne frDm Gharitab￿ 8divilie¥. es No Nla Settlernent of Insurance tlalms In$uian¢e Claims are only included in the SOFA when thegener81 Income re￿gnItIofft iten¥ 8re m8t15.1Q to 5.12 FRS102 SORPI $nd arp in(4uded as an rtem ololher incorne In the SOFA. Yes No Wa Invè$tmont galmg and losses This Includes any re811sed or Un￿liSed gain$ or on the ¥le of Investment$ and any g¥in orloss resulting Irotn revaluing Inve3tm8nts to rnatkeiv$lu& ¥1 the end Df the year. Ye5 Nla 2.3 EXPENDITURE AND LIABILITIES Liability rfj¢ognitw)n Liabilrties are recognised where Il is Tnore Iikety than not Ihalthere Is a legal Dr COM5ttuctive obligation committitbg the charityto pay out reSoUr￿S and the amount of the obligBlion can be meBsured with reason2ble certainty- Support cD$t3 hav& allocated b8bAreen goveman¢e ¢o$t¥ other$upw￿. Governan￿ costs Gomprise all costs I￿v￿Ving publicauxunlability of the chatity and its Complian￿ Vviih regulation and go￿1 practi￿. Yes No Nla es Governance and support ¢o$ts Supportcosts Include tsnlral functions and h8ve been Elkuled lo adivlty cost Ca￿90r1e3 on a b¥$1¥¢￿$18￿mt wul th$ v$* of $9 allowng prop¥ty ¢o$ts by floor areas, or per capita, Staf[￿Sts bylhe Iitne spent other￿$1& by their us8ge. Yes No Nla Grants wfth performance ¢ondthon$ 6r¢ the tharity yivt$8 gr8nlwilh ¢ondilions lor ils paym¥nl ￿fft9 ¥ sps¢ili¢ level of ￿erv￿& Dr Dulwlto be prDvided, such grants are re￿gnIsed in the SOFA oncelh recipient ollhe grant has provided the specified setvice or oulpul. es No Nla Grants payable wlthout Porform8n¢o ¢ondition$ there thep ar¥ nO¢￿dItIonS att¥¢hing io th¢ grant that ¥nable$ th$ donor ¢h$nty to realistically avo￿ the commitment. a IiatNlIty lorlhpfull funding obligabon musl be recognised. Yes No Nla Rqdundancy rost The thanty Tnade no redundancy payments during Ihe rewrting ￿0d. Yes No Nlo Delerred Income No materiBI Item of deferred incorne has been Induded In the accounts. Yes No Nla Yes No Wa Credltors The thanty has ued1t(￿wh1Gh are measured al se￿￿[￿ent atnounls less anytradp discounts A lia￿lIty is mea$ured on recwnibon 41 rts his￿rts1 ¢o$l and then $ubsequenlty tneasured *th& ￿t estimate of the $mounl required to settle Ihf Trbligation ai the reporting dale The thanty aGGounlsfor basK finanoyal IDslrutnents on initial recognrtion as per paragraph 10.7 FRS102 SORP. Subsequent ffleasuremert Is as paragraphs 11.17 10 11.19. FRS102 SORP Pro¥l$loThg frJrllablli11os Yes No Nla Baslc financlal in$trumen¢s Ye5 Nla 2.4 ASSETS TanglblÈflx•d asg•ts for These are cawt8113ed ilthey can be used lor mre Ih£n oneye£r, and cost al least use by charity They are valued atcosl. Yes No Nla The deprethatson rBle$2nd methods used are di$clo$ed in note 9 2 Th$ tharity has Int¥ngiWe fixed th¥t Is, non-mDnet¥ry $ssst¥thai do not h8Vt physical substance bul are Identifiable aDd are conlrDlled bylhe charitythrough vjstody orlegal rights. The aM￿lSaIlO￿ rates atbd methods used are disdosed In note 9.5 Intangiblo fixod 1¥8ots Yes No Nla es No Nla They are valued atcosl. H•rit•yo 8$ws The tharity ha$ herits9e assets. th81 is. non-monetary 8$selawilh historio ?rtislr¢, 5uentific, te￿n￿Ogical, geophy&ic81 orenyironmental qualities Ih?l are hdd and maintained principally for their Gonlribubon lo knowledge and Gullure. The depreoati rates and meth￿$ used as diselosed in note 9.6.1.4. Ye5 Nla Ye5 Nla They are valued atcosl. Investrnents Fixed asset investmen15 in quoted shares. traded ￿ndS and sifflilar Inveslmentsare valu$d at initi$lty ai¢o¥l ¥nd subseguenuy ¢1 lair value Ilheir markeiv$lu$l $1 th6 y68r end. The $8me Irealmpnt Is applied lo unliste¢ Invesltnent¥ unlesstsir value Cannot be tneasured reliably In vthKh Gase 1115 tneasured at cost less ImpaiTTnenl. Yes No Nla Investments he￿ for resale or Fending their sale and cash End cash equivalents ￿1th 8 Ma￿fftty dat6 01 1$$$ than 1 y¥ar8re Irtatsd 8$ ¢vtt¢nl a$$¢t inv¢$tmenl$ Yes No Nla Stocks and vjO￿ I progress Sto(*s held lorsal8 as p8rt of noTr¢h8ntable Itade are mea¥ured atlh8 ￿￿er or¢o$tor ntl Yes No Nla Good$ or $ervi¢es pwded 8$ part of a tharllable acbvity a￿ mea$ured al nel re8li¥ble value based on the setyi¢8 pDl&ntial provided by items of ¥lotk. Yes No Nla Ye8 No Nla rft In progress 1$ valued at¢o$l les$8ny foresee?ble that is Iik4y lo owur on the conlr8d Debtors (ind￿1ng tradedebtors and hians re￿1¥ab￿l Bre measured on initial recognibon 81 Ye5 No Nla Debtor5 settlement aTnounl afterany trade discounts orarnounl adVan￿d by the thanty. Subsequenuy. they are measured allhe cash orolher consideration expected lo te received. The has has Invest￿En￿WhIch Il holdsfor resale or pending Iheir sale and cash and cash equivalents Mryih a maturity dale less than oneyear. These Indude rash on depositand cash equivalents a maturity dale of ￿55 than one year held for Investment purposes rather than to NE¢i $hort ierm ¢8sh wmmibnents 8$ they fall dve. Current asset Investrnents Yes No Nla Yes No Wa Th6y are valued *tsirv8lu* *XtspIwh$￿ they qu¥lrfy 8$ ba$1¢ fin8n¢ial in¥lrun*nt¥. POUCIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE SectioD Notes to the accoLJnts Note 3 Anatysis of incorne u￿r￿trI¢l0￿ tundo EN￿¢W￿nt tundo tundo TDtsltundo Pnorwr Donawvns Donalionsand ifts 38 632 17,000 53,632 Generol glQnts piovlded by g¢wernmeniioiher 9.25Q 9.250 MeMb8r$hip $ubs¢ription$ and $ponsoi$hip$ vthich are In 5ubsiance dD￿￿10￿S Donaied ads, faalitiesand 5etvices (hher Totsl 42.851 26,250 26,279 ChoYltQ￿e a¢tfvldes'. her Toial othgrtrpdlng Ctr￿￿O8.. her Tt>tsl In¢ome Irorn Investments". InterE* Income Diwdend Income Rental and Igawn her ifflcome Total 59par*9 matsrial itqrn of inGI)m9.' Total other.. Cwverwon ofendowmgnlfuDd$ IMQ Irwme Gsin on dispos4 of atsngitlefixed asset h￿d for¢hani '$ Own use Gain on di5posd of a programmE t￿￿ted Investme Rtyaliesfrtxnihe *AFI￿atIOn ol I￿￿lectU ht¥ (Aher Totyi TOTAL IfLoME 42.851 26 250 26 279 All the priorye&rwAs exGewfor. IplpAse PtOYiLlÈ Whpre4ny i¥convertedltffoincome Intt thin the thpftllowins rnountsl Z111212023 Section C Notes to the accounts Icontl Note 4 Analysis of receipts of government grants This year Last year Description Government grant 1 Govèrnmènt grant 2 Government grant 3 Oth¥r Total Please pmvide details ofany unfulfilled conditions and other contingencies attaching to grants that have been recognised in income. Please gwe dgtails of otherfomls of government assistance from which the Charity has directly benefited. CC178 IEx(tll 2111212023 Section C Notes to the accounts Icontl Note 5 Donated goods, facilities and services Thls year Last year Socondèd staff Use of property Other Please provide details of the accounting policy for the recognition and valuation of donated goods. facilities and services. Plea$e provide detail$ of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other fomis of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers. CC178 IEx(tll 10 2111212023 Section C Notes to the accounts Icontl Note 6 Anatysls of expendlture Rostrlcted in¢om¥ fund6 LIn￿$trIc￿d funds Erbdowmont fund6 Total funds Prioryear Anal sls Incurred seeking donations Incuried seeking legaaes Incuried seeking grant5 Operating membership sthernes 3nd 50Gial lotteiie5 Expenditure on raising funds.. 1.569 1,569 3.000 Staging fundraising events Fudr81sing 8gents Operating charity shops Operating a trading company undertaking non-chaiitable tiading adivity Advertising, maiketing. direct mail 8nd Start up costs incurred in generating new sourTr of fvture income Database developtnent cost5 othertrading activities Investment management costs.. Portft>lio mana ement costs Cost of obtaining Investment advice Investment administration costs Intellectual property liTrncing costs Rent collection. property repairs and Maintenan￿ charges Total exp•nditur• on raising funds 1.572 1,572 3,000 Pakistan hospital Pakistan flood relief 20,807 20,807 13.065 2,713 11,659 13.065 2.713 BRP project Rates Expènditurè on charltable a¢tivitie8 Repairs and Maintenance Legal and professional Software 888 888 299 299 Bank Gharges Total expenditure on charltable activities 21.994 15.778 37,772 12,205 Separate materlal item of expense Independent examination fee 652 652 540 Total 652 652 540 Other CC17a IExcÈll 2111212023 Total other expenditure TOTAL EXPENDITURE 24,218 15,778 39,996 15,745 Other Inforniatlon.. Analy¥i¥ of expenditure on charitable a¢tivitie8 Grant Aciivity or programme IIIZWIWEE Activities undertaken directly funding of actlvltles Support Costs Total this year Tofal prloryeer Adivity 1 Activi Other Total Prlor year expendlture on ch8rftsbl• actIv￿leS can be analy8•d as follow8: Within th8 exp8nditure items above the lollowing items are material.. (please disclose the nature, arnount and any prior year amourt51 CC17a IExcÈll 2111212023 Section C Notes to the accounts Icontl Note 7 Extraordinary items Please explain the nature of each extraordinary item occurring the period. This year Last year Description Extraordlnary Item 1 Extraordinary item 2 Extraordinary item 3 Extraordlnary Item 4 Total extrordinary items CG17a (EX￿1) 13 2111212023 Section C Notes to the accounts Note 8 Funds recelved as agent 8.1 Pleasè complete this notè rfthe charity has agrèed to administer thè funds of anothèr entity as its agènt. Note.- If a Charity is acting as an agent, it should nol recognise the income in Ihe Statement of Financial Activities or Ihe Balance Sheet. Amount received Amount paid out Balance held at period end Descriptionlname of party Related party (Yes orNo This year Last year This year Last year This year Last year Total 8.2 Where a consortia or similar arrangement exists whereby 2 ormore charities co-operate to achieve economies in the purchase ofgoods or seNices, please discose details of any balances outstanding betsveen anyparticipating membetS. Descriptionlname of party Balance held at period end This year Last year Total CC17a (Excell 14 2111212023 Section C Notes to the accounts Note 9 Support Costs Please Complete this note if the charity has analysedits expenses USiTng activity categoriTes and has support costs. Ba$1$ of allocatlrjn e$¢r method) Ral$lng funds Actlvlty 1 A¢tlvlty 2 A¢tlvlty 3 Grand tC*tal Support ¢ost exam les Govemance Other Total Please pmvide details of the accounting policy adopted for the apportionment of costs between a¢tivities and any estimation te¢hnlque$ used to calculate theirapportionment. CC17a (EX￿1) 15 2111212023 Section C Notes to the accounts Note 10 Detsils of certain item¥ of expenditure 10.1 Fags for èxamination of tho accounts Please provide details of the amountpaid ftir any statutory external scrutiny of a¢¢ounls and other serviT¢es provided by your independent examlner. ff nothlng was paidplease enter O'ITn the appropriate box{es). This year Last year Independent examiner's fees Assurance services other than audit or independent examination Tax advisory fees Othor fggs (for example: financial advicg, consultancy* accountancy services) paid to thg indgpgndent axaminar 652 540 CC17a (EX￿1) 16 2111212023 Section C Notes to the accounts {contl Note11 Paid employees Please complete this note if the charity has any employees. 11.1 staff Costs Thls year Last year Salarles and wages Social security costs Pension costs (defined contribution scheme) other employee benefits Total staff costs Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Please give details of the number of employees whose total employee benefits (excluding employerpension costs) fell within each band of £I0.000 from £60.000 upwards. If there are no such transactions. please enter 'true' in the box provided. No em ployees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 Band £60,000 to £69,999 £70,000 to £79,999 £80,000 to £89,999 £90,000 to £99,999 £100,000 to £109.999 Number of employees Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity 11.2 Average head count in the year This year Number Last year Number The parts of the charity in which the employees work Total CC17a IEx¢ell 17 2111212023 11.3 EX￿ratIa payments to employees and others (excluding trustees) Please complete rfan ex-gratia payment is made. Please explaln the nature of the payment Please state the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset) 11.4 Redundancy payments Please complete if any redundancy or tem7ination payment is made in the period. Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy fundlng at the balance sheet date Please state the accounting policy for any redundancy or temiination payments CC17a IEx¢ell 18 2111212023 Section C Notes to the account5 Icontl Note 12 Defined contribution pensic>n scheme or defined benefit ¥¢heme accounted for as a defined contribution scheme. 12.1 Please complete thiTS note rfa defined Contribution pension scheme 1$ operated. Amount of Contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme be￿een activities and between restricted and unrostricted funds. 12.2 Please Complete Ihls se¢tlon where the ¢harlty partl¢lpates In a deflned benefftpenslon plan but Is unable to ascertain its share of the underlying assets and liabilities. Please confimi that altough the scheme is accounted for as a defined contribution plan. it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, rf any, for tha reporting charity 12.3 Please complete this section where the charityparticipates in a muknemployer defined benefit pension plan that is accounted for a$ a defined contribution plan. Describe the extent to which the charity can be liable to the plan for other entiti&s' obligations undor the tarms and conditions of the multiwomployer plan CC17a (EX￿1) 19 2111212023 Section C Notes to the accounts Icontl Note 13 Grantmaking Please complete thls note M the charlty made any grants or donatlons whlch In aggregate fomi a matorlalpart of the charltable actlvltles undertaken. 13.1 Analysis of grants paid lincluded in cost of charitable activities) Grants to Grants to institutions individuals Analysis Activity or project 1 Support costs Total or Activi ect3 or ect4 Total Plèas• •nt•r"Nil" if th8 eharity do•s not idèntify andlorallocate support eosts. 13.2 Grants made to Institutlons My charity has made grants to ￿rtICUlar institutions that a￿ material the context of its grantmaking. Detsils of the institution supported. PUrp¢￿e of the grant andtotalpaid to institution available on the charity's web site. Plèaso provlde dètails of charlty's URL. Provide detsils below No Names of institution Purpose Total amount of grants paid £ Total grnnts to institutions in reporting period Otherunanalysedgrants TOTAL GRANTS PAID CC17a IExcÈll 20 2111212023 Sèction C Notes to the accounts Notè 14 Tangib￿ fix•d Assèts ease ¢ompletsthi$ nO¢eMihe¢ha￿yhas anytawèllxedassers 141 Co*t¢)rvaluation land OlhKl•nd& Flxlur•s. flIUng¥ Totsi I￿￿h￿ery4Tr￿ Trthorvvhirle At the beginning ofthe y&ar Revsluations Di$po6a$ Ttan¥lEt5' Al end of thg ypar 142 Dw*ciÈbon and impaimients 'Basls SLorR8 SLorRB SLwR8 SLorRB SLorRB Redu¢iDg B48nce At beginning Llthe y•ar Disposas oepreaoi￿ffj Impai￿*￿1 Transfets. Ai end dlhe y•ar 1&3 Nett*x* Yalue N8t bDak vau8 ￿ th@ beginning ofthe year Net bDak v4ue aithe end dlhe year 1&4 lrnpalrrngnt Pl8asgprovldea de¥¢rlpllon ofth4 c1￿￿￿518￿CeS thatAedto Ihe recognilion ersalofan Impalnn¢niioss. 145 RevAlu&tion fan ￿0￿￿11￿0P￿I￿ryQfY￿I¥alI0D 1$4dopt•d, Iho rjaffto oflnd•pond8ntv&(uw, ffte t)ieihodswlledandslgnlll¢ant the carrytngaJnourJtthatwouldh&vebEe ¢09nls¢dhadtheassets Can1￿￿1 146 ot￿rd￿ck￿lUr09 (i) Wt&sestatetheamountofborn)wiiJ&T¢OSts, rixe¢la55ets &JTdthe cBpitsli5ation rofru5e¢l. Q Plvasepmvlde thvamoun¢ ofcontractu* {iii) Detsils of thpextsleJTcearJdcarrytng amounts dpropwrty. plan¢and¢qulpmwito whicb tlJethrityh&5 resfvictedliflo orth•tarn pledwlasse¢tsrltylorllablllNes. Z111212023 . Tr ?ransfws"rowis formovements befvY8en fixedassetca1egori￿. "Pkaseinthcatslhèm&lho(loldeprethalion bydeletrnilhomelhadnol applicable ISL= slraJ¢hl Z111212023 Section C Notes to the accounts Note 15 Intangible assets Please complete this note if the charity has any intangible assets 15.1 Cost or valuation Research & development Patents and trademarks Other Total At beginning of the year Additions Disposals Revaluations Transfers At end of the year 15.2 Amortisation and impairments 'Basis SLorRB SLorRB SLorRB SLorRB Straight Line {"SL"l or Reducing Balance ("RB") ' Rate At beginning of the year Disposals Amortisation Impairment Transfers" At end of year 15.3 Net book value Nal book value at the beginning of the year Nel book value at the end of the year 15.4 Accounting policy Please disclose the accounting policy for intangible fixed assets including.. CC17a (Excell 23 2111212023 Reasons for choosing amortisation rates Policies for the recognition of any capitsl development 15.5 Impairment Please provide a description of the events and circumstances that led to the recognition or reversal ol an impairment loss. 15.6 Revaluation If an accounting policy of revaluation is adopted, please provide.. the effective date of the revaluation the name of independent valuer, if applicable the methods applied the carrying amount that would have been recognised had the assets been carried under the cost model. 15.7 Other disclosures (i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset. (li) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security ftir liabilities. (iii) Please provide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of research and development expenditure recognised as expenditure in the year. (vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vii) For any material intangible assets, please pmvide a description, its carrying amount and any remaining amortisation period. The Yransfers" row is for movements between fixed asset categories. CC17a (Excell 24 2111212023 Please indicate the method of depreciation by deleting the method not applicable (SL = straight line,. RB = reducing balance). Also please indicate the rate of depreciation.. for straight line, what is the anticipated life of the asset (in years),. for reducing balance, what is the percentage annual CC17a (Excell 25 2111212023 Section C Note5 to the accounts Note16 Heritage assets Please CLvnplete Ihis noteif the charityhas herilage assets 16.1 General di8rlo8urp$ lorall charit19¥ holding hpritage •¥¥pts lil Explain tho naturo and $¢altr of h9rit4ge assets held. {iS1 Explaln the pollcy lor the acquisltlon, preservation, rnanagement and dlsposal of herltage assets. 16.2 Costorvaluatlon Heritoge asset Heritoge asset HeritApe Asset Heritage asset Total At beginning of the year AddilK)n5 DisEK>sals Revaluations Transfers" Aterbd of the year 16.3 D•pr&clatlon and Impalrm•n -B8s18 r'sL"l or Reducing BalBn Rot$ At beginning of the Y￿ar DisEK>sals Depreciation Impaimienl Transfers" At erbd of year 16A Not book valu Nal ￿0k ￿lue al the beginning of the year Net book ￿l￿e Bt the end of the year 16.5 Impairment Pleas•wovldo a descrlpiioj) olth• ovents aRdclreumstanc•s thatled to the recogniliLVJ Or￿verSal olaft impairmentloss. 16.6 Revaluation 11•rt 8¢¢oufttsngptyli¢yolrovoluots0rt is ¥doptod, plsoseprovido.. the th¢tsve of the rev81y8tion the name of1fr7depeJJdenl valuer, Mapplleable quallficatlons of IJJdependen£ valuer lh8 mèthods app1l8daftd￿g￿iTICaj)tttS5L¢MptIoft$ $ftJyslgttlfltaJ)tlimiiaiioJ)s on tho valuaflon ¢175 (EX￿ 2111212023 16.7 Analysis of heritsge assets by cla88 or group di8tlllgUl8hing those at COStand those atvaluation AtValUa￿On At¢ostGroup Group A Total C8rryiw amount ai Iht b•yinning of the riod Additions DisE¥￿al3 Dtprt¢i¥lionfimp8irmtrni Rtvalu4iion Carrying arnounl al the end of period 16.8 Heritage assets l*l￿re heritage assets are not recoignised on the balance sheeti {il Explain the reason heritage assets have not been recognlsed on the balance sheeL {ill Descrlbe the Sign￿¢anCe and nature ol herltage assets. helpful in 4$$8¥¥ing tho volvo of hgritsgg ¥¥¥0ts. livl Explain the re4¥on why it is not practirableto obtsin a valuation of heritsge a88ots. 16.9 Flve year surnrnary of herltage assets transacuons 2015 2014 2013 2012 Pu￿ha￿e& Group A Group Group C Olh8r Donation Group A Group B Group C Other Totsl addftions Chargp for itnpairment Group A Group B Group C Olh8r Total charge for impairment Dlsprlsals Group A- c8rrying am￿nI Group B- c8rrying amount Group C Other Total di5posa15 ¢175 (EX￿ 27 2111212023 Se¢lion Note5 to the accounts Note 17 Investment assets Please ¢onwletsthi$ n0tsmihecha￿VI￿s anylnvtsimentassègs. 17.1 Flxed assets Investments (please provlde for each class of Investment) Cash &eash qu5va•nts stéd Iffivèsby￿it Soeial Othoy Tolal Csrryino Ilgifi vdue at beoinning or Pgiiod Add.. addilion$lo IDvestmgDl$ during P8TlOd" Les$'. dispos01s￿ earrylNJ velue L•ss.' wllPÈirmÈnts Add.. Reyersal of kn)p4lrmen PEnod Addlldeduct).. n@tg*nllloss10 r￿AUatIOn Carrying Ilalrl ￿end of yeoi 'PleAse speclty AddMons resulung fr¢m acqulsftbns through bwlness comblnalons. If arv. se rJOtethdFai¢ Velueiilfhis coniextrs the emounfforwtsicharj esser¢ouldbe ex¢lMnoedbeiwee kn0wff8g•bJ••J￿W￿IljvP￿rt18S Inan arrn'sl•n9lh transacuon. Fortrad•dS￿urfIN•s. th• falrvaluots th• wal oflhesecurityquoledon IheLDndDn SlockExcJMngeDailyOlficI￿ LtslwequivfileyJÉ Forothera55ets where IINptsnomartetprl¢eon*irad¢dmartei. Irtsthe Imstses'orvalu•rs'bosi￿wnm1¢ off*value. 17.2 Plèase provlde 8 breakdown of Inv•strnents shown above Bgreelng the balancè sheet rowB04 dWfèr•ntlatlng b*t%¥￿n thosè hèld at lalr valuè and thosè hèld at ¢(￿tI•S5 Imp&imiènt. Anaty$l$ of 1*w￿tMfynts F4rvalue &t ye4rend Costle¥¥lmpa5rmenl Cash oi cash equlyalents Usted Invesknents Invesknent prwrtles $o¢ial invgwtrn9nts 0thgrinvg¥trn8Thts Trtal Grand total IFalrvalwe atyeai end+Cost less lrnpalmwntk 17.3 If your charty holds Investment Propert￿$, please complete the tollowlng note.. 111 Explaln the m*hodsand $1gnlflcaM SyrnPtlgnB In dgtsrrnSnlngth9 tslrv8lye of invBytrn•nt proporty hold bytho charity 1111 Name or Indwndent Yaluer. If applIcab￿. and re￿¥￿Tht qual￿¢4￿0￿$ 11111 Providp dgtsil¥ ofary onth bilityto r•ali50 invo5th8nt propqrty or DnthB remitt8n¢e tsf in¢omÈordisposal proceeds Ilvl Explaln ony ¢ontr•¢tual obllgatson$forthe purEhaso, construction ordwolopm•ntof invESlrnent propetty Orfor twairs, maintsnAnc* or enhaYKement5 28 2111212023 17.4 Pl•8¥0 provido a breakdown of ¢urr•nt •$8ot invo$¢morf8, if •ppli¢abl8, •gwoiny with tho b•lan¢o Anatysis OF CU￿ent asset investrnents Thls ye4r LBytyear Cash oi cash equlyalents st•d invBstrnonts Invesknent prwrties Socl?I Invg¥ty9nts Othur invoth8tsts Toial 17.5 Gu4r4rte9¥ Pl8as0 proYHIB dotailysnd amountof 4ny guatantq* mad# to Or on b#h4Wof * third paty Nameofthe endtyorellt5t￿9 benefiitlng from those guaiantees Pl8aso•xpLwin h¢swth• yuarantq•furthBr5thB rhy's aini$ 17.6 Con¢osslonary loan$ De5cripborJ Thlsy•ar£ Lxty•ar£ Am0untof¢on¢èsg￿n0ty lo*n$ madè IM Totsl Des¢nPtiO ThlsyearÉ Lasty•ar£ AmOunt￿conteS9￿Mty loans rttewed (Mujtlpl I￿sT¢ce1Ve1I￿Pybe￿s¢I09e&In4goW4fE roral and conditions oy lrrtBroytrat•,s￿urity provided Value of any con¢esslonary loan5 *filch haye egn commlttgd twtnottskgn up *thg r•portyng AM0￿￿ts payawewtthln 1 year AmDunts pay¥￿0 morothan l y￿r AM0￿￿ts r•¢•fvab￿ ￿thIn 1 y￿r AM0￿￿ts recefvable aftsrrn￿e thaTh 1 yeA¥ 17.7 Additional inforrnation Please provkle Informatlon aboutthe $1gnmGance of Investyents ¢0 thochorty's finan¢l•l poslfjon orp8rfonnanc8 oy.tqnns and conditions of loans orthB uyo of hsdgingto financial risk. For al In¥e5tments measured atfalrvalue.the IiaslsfordgtsrrnlnSrgth8 Y?lue. In¢lydSng ony a¥¥urnptions aPpl￿d using avaluation tsehniquè. 2111212023 WhetE è chatity hÈ$ provided financial È$SEts 4$ a form of securlty. the¢arrylng Amountof the finanGlal as6erpkd9ed as securlty andthe twm ¢ondition$ relotyng to rfs plgdgg. 2111212023 Section C Notes to the accounts Iconti Note 18 Stocks Please complete this note if the charity holds any stock items 18.1 Please state the carrying amount of stock and work in progress analysed between activitie8. Stock Donated goods Work In progress For distribution For resale For distribution For resale Charitable actlvltles: Opgning Added in period Expensed in period Impaired Closing Other trading activitias.. Opgnlng Added in period Exp•ns•din pèriod Impalred Clgsing Other: Opgnlng Added in period Expensedin period Impalr8d Closing Total this year Total provious year 18.2 Pleasg specify the Carrying amount of any $tock$ pl￿ged as security for liabilities CC178 IExTrll 31 2111212023 Section C Notes to the accounts Icontl Note 19 Debtors and prepayments Please complete this note if the charity has any debtors orprepayments. 19.1 Analysis nsa¢iion$ tofr¥ptyt en*er-False-. No trustee expenses have been Incuffed (True or Fa15e} Typo of oxpon$o8 rolmbur80 This year Lastyear Travel Subsistence A¢¢ommod8tion Othèr Ipl•aso SPocIfyI'. TOTAL Please provlde the nurnberof trustees relmbursed lor expenses orwho had ex￿nSeS pald by the eharlty 28.3 Tran8actlonlsl wlth related partle8 IWea5egive details ofany transaction undertaken by (oron lJehalloQ the charity which a ￿NatedPartyhas a materNal jnteroS¢ irt¢luthrty where lurtds have beeft heldas 0gelltforrnl$tedpa￿eth Ifvjere are FJO su¢h tr8rt$a¢tioyJ$. pl•o$* w)t*r true'lR Ihe boxprnvided Thprv havg relatsd party traD¥•ctit￿s in the rpportiDg ppriod (True or Falsel Amounts ritten o during reporting eriod N8m• of tho trust•0 or rtrl•tod p•rty RoLqtionship to ¢h8rity De$¢ription of tho ts•ng4¢tionls Amount Bal•n¢* at p8tiod end Provision for bad debts at ppriod end CC17o IExcell 43 2111212023 r*lOtion to tho tr•n$&¢tsorts &bove, ple&so provid* tho tern7s aftrf condltlons, Incl4Jdlny anysecurlty aRdthp ftI￿re of*nypayment(cL￿S1￿erfftiO￿} to beprovidedin S$ttI•m￿t. Forany r8lat8dparty. pl•as8 provld* d•talls of any yuaraNJlee5 given orrecwved. CC17o IExcell 2111212023 Section C Notes to the accounts {cont} Note 29 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet. Signature: Email: atif786pjp@hotmail.com CC17a IExcell 45 2111212023 ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report Report to the trustees/** Charity Name Abid Welfare Ltd **members of On accounts for the year** 28 February 2023 **Charity no** 1125363 **ended (if any) Set out on pages** 1 - 45 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 28 February 2023. **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - accounting records were not kept in accordance with section 130 of the Act or - the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. |**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body:**
**Address:**


|**Date:**|19 December 2023| |---|---|---| |||| ||Mohammed Yaseen|| |||| ||ACCA|| |||| ||Soho House|| ||362-364 Soho Road|| ||Birmingham|| ||B21 9QL|| 1 **Section B Disclosure** Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . 2