ANNUAL REPORT 2022/23
## **Building Resilience in Challenging Times**
**14 years of serving humanity**
www.aryanaaid.org.uk Tel: +44 (0)208 804 3561
100% Donation Policy
_In the name of Allah, Most Merciful, Most Compassionate._
## **Message from the Chair of Trustees**
**Assalamu’ Alaikum Peace be upon you all**
It is with great pride, I present Aryana Aid‘s annual report 2023. We continued to expand our works and reach the neediest in remote areas where other charities can not. We responded to scores of natural disasters.
Kindness and generosities of our donors as always enabled us to do more and spent on programs, we are indebted to all of donors and supporters for their ongoing continued support over the years.
As we present to you our annual report, we thank you for supporting our humanitarian, development and campaigning works once again this year. In particular, we extend our sincere gratitude to our big-hearted donors, partners, our staff and volunteers who continue to support not only the large-scale ongoing crises
year after year, but smaller emergencies that receive so little attention.
May Allah (tabarak wa ta'ala) accept all our efforts to serve humanity in accordance with our values with sincerity, compassion, excellence, custodianship and social justice.
I am immensely proud of what Aryana Aid has achieved over the past 14 years, but also aware of how critical our works will be in an increasingly disrupted world. Thank you to all those who have supported us along this journey, and most of all to Allah for blessing us with the means and opportunity to serve humanity.
## **Syed Raza**
Chair of the Board of Trustees
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## **Achievement Highlights**
**RAMADAN PROJECT** Supported 812 families
**WINTER PACK**
Supported 220 Refugee families
**EMERGENCY SHELTER** Supported 125 families
## **WATER PROJECT**
Built 9 community wells (water-tank) / 28 water wells / 23 water pumps
**WIDOW FAMILY** Supported 37 widowed families
**FOOD PACK DISTRIBUTION** Supported 272 families
**ORPHAN SUPPORT PROGRAM**
Sponsored 326 orphans
**DISABILITY SUPPORT PROGRAM**
Provided 225 wheelchairs to disabled children
**QURBANI PROJECT & EID FESTIVAL** Supplied 6890 families with fresh meat
**MEDICAL AID SUPPLIES**
Distributed medicinal aid and supported 5850 patients
**WOMEN EMPOWERMENT PROGRAM** Supported 44 widows
**NATURAL DISASTER**
Provided food packs and emergency shelters to 65 families
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## **Orphan Sponsorship**
## **Give hope for Afghan orphans who deserve better futures.**
## **Give vulnerable orphans the love and care they need to thrive.**
Every child deserves a happy, healthy childhood and the opportunity to build a brighter future. For many of the 140 million orphans worldwide, this is simply out of reach.
With your support, we can ensure orphans and vulnerable children get all the opportunities you want for your own children.
Our orphan support program delivers not only high quality care and facilities, but gives our orphaned
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HELP us
create a warm, caring
environment for
Afghan children that
have lost their parents
to war, hunger, and
disease.
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children the best opportunities for a brighter future through education and skills.
## **How to Help ?**
A large proportion of the Afghan orphans start working at a tender age to provide for themselves and their families, which often can expose them to abuse. These children not only miss out on their education, but also on their childhoods.
Your Zakat help us to put a smile back on their faces. Your Sadaqah gives them the confidence to play again.
You can give a vulnerable orphan the chance to break out of poverty for £300 per year.
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## **Rahila’s** STORY
their home, the family has been living in temporary shelter.
**8 years old Rahila from Parwan, Afghanistan was orphaned in 2020. Her disabled mother and 4 siblings were left with no income to support themselves. Rahila’s mother now relies on the elderly grandmother to feed and clothe her children.**
The already poor living conditions have been worsened by floods.
Her grandmother is a tailor; much of her income is spent on household expenses, with little to pay for Rahila’s schooling. Before joining Aryana Aid orphan education program, her family was very worried about her education.
Since the recent deadly flood in September 2021 destroyed
It has now been a year since Rahila started receiving sponsorship support through Aryana Aid. The money helps her with her schooling, clothes and medicine. She goes to school without any problems. Rahila is very optimistic about the future: “I like that Aryana Aid helps me. I work hard in school and want to help people as (social worker) when I grow up.”
_**Sponsor an orphan like Rahila today**_
**£25** a month
**£300** a whole year
Your donation provides orphans with:
- Warm Meals
- Clothes
- Healthcare
- Education & Accommodation
_**2085** Orphans are accommodated in schools run by Aryana Aid._
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## EMERGENCY SHELTER
## **A Sanctuary of Hope**
_**Help us provide emergency shelter to thousands of homeless refugees.**_
The people of Afghanistan have lived with conflict for more than four decades. Entire generations have never known peace and millions remain displaced. Renewed violence and instability, alongside severe drought and economic cri-
sis, have created an unprecedented humanitarian crisis for the people of Afghanistan.
Many fled with very few belongings and are struggling to survive in appalling conditions, living in
flimsy shelters. Aryana Aid is on the ground and doing everything possible to deliver relief, but urgently needs public support to help it reach families in desperate need.
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£120
Winter Pack for a
Single Family
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£130 £500
Family-Sized Tent Community Shelter
for a Single Family For four Families
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## **Skill training program for widows**
## **Breaking the cycle of poverty with education to widows**
Losing a husband is traumatic enough, but many Afghan widows in are also left to fend for themselves and their children with no support. Together, we can give them new life skills.
Afghan widows are left behind without any support, especially to those who have kids.
Although there is more work available in urban areas, most of the job opportunities are not for unskilled
women, which means many widows end up doing menial work, begging, or going into prostitution to support themselves and their young children.
Some even attempt suicide because they are unable to cope with their circumstances. But, we can avoid this.
## **How Your Donations Help?**
At our training centres we:
- Empower women financially.
- Give them the skills they need to find qualified work.
- Teach them about women’s rights and how to fight exploitation at work.
- Give widows a safe learning space.
## **Hamida’s** STORY
## **I am a widow with three daughters and two sons who depend on me for everything since my husband was killed on a car accident.**
The situation in Afghanistan is very bad, and the recession has made things worse as there are fewer jobs now than there were before.
Although there is some support available for women like me, the agencies were unable to help me when I approached them; I felt that they didn’t really care about me because of the huge number of other cases that they had to deal with and I became very depressed and anxious about my children.
was offered a place at the Aryana Aid training centre.
knowledge and training that they need to find semi-skilled work or to set up micro businesses. We also provide advice about avoiding exploitation from dishonest employers and customers.
The charity is helping me develop new skills so that I can find work, and it is also helping my children who now go to school.I enjoy going to the centre and feel more secure about my future and the future of my children I am really thankful to Aryana Aid and supporters.
Sponsor a widow like Hamida today with £420, which covers the 12 month of learning.
The sponsorship includes micro-business courses like tailoring, embroidery and cooking.
Our training centres provide widows with the necessary skills,
Things started to change when I
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£70 £35 £420
Give a sewing Give monthly Support a widow on
machine Training Course a full year training
Course
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## **Give Life, Give Water**
_**The Prophet (Peace be Upon Him) said the best form of charity is giving water (Hadith).**_
**Water is basic need to everyone in the communities, today thousands of people already struggling against poverty lack access to clean and safe water sources to empower communities by giving them the means to improve the quality of their lives.**
Our water projects are constructed in poor and remote communities, where families often need to travel for miles away for water, or do not have a fresh, clean water supply.
Our water Sanitation programs serve everyone, from small villages to large communities.
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Building a water well is
a Beautiful Sadaqah
Jariyah
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This is extremely rewarding deed because its a form of sadaqa al jariyah (continuing source of
reward) for yourself or your loved ones, who is still alive or has returned to Allah.“When a person dies, his deeds come to an end, except for three: ongoing charity (Sadaqah Jariyah), knowledge that is benefited from, and a righteous child who prays for him.” (Sahih Muslim)
Every day communities are in need of safe sources of water for drinking, washing, cooking, rearing livestock and watering crops. We can only do that with your support which enables us to install hand pumps, wells and water tanks.
Once a man came to the Prophet, ﷺ and said, “My mother died unexpectedly and she had not made a will. I think that if she could have spoken, she would have given in charity. Will she receive a reward if I give charity on her behalf?” He said, “Yes, give charity on behalf of your mother.” [Al-Bukhaari and Muslim]
According to the scholars, the best charity for the deceased is Sadqa e Jariya.
To send sawaab (Ajr) to your loved ones, you can take part in our water project which will provide water to the extremely water-deprived areas in remote communities.
Each of these wells will provide water to humans, animals, and crops for the next 20 years. InshaAllah.
This will ease their journey ahead and will be a source of happiness on the Day of Judgement for them.
Let us send our love and Sadqah to the people we loved and always will.
## **Empowering the Communities**
Clean and safe water improves health; it provides security and stability; it frees women and children from the daily chore of walking for hours to obtain water.
the rewards of ongoing blessings for themselves and their loved ones.
That time can be devoted instead to pursuing education and livelihoods. For a donor who provides clean water as Sadaqah Jariyah, there are
## **Change lives**
**A Water well for a community can transform lives.**
**£600 £1200 £3600** Water pump Water well Community well (Water-Tank)
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## **Widow Family Sponsorship Program**
_**When we hear the word “widow”, many of us imagine a mature woman. But a high number of Afghan widows are not even in their 20s.**_
In Islam, widows are traditionally cared for by their sons, relatives, and the community around them. However, when they don’t have such a support system, our Prophet (pbuh) encourages all Muslims to take the responsibility of caring for widows upon them. Importance of Supporting a Widow
## **Gul Mina’s** STORY
and Orphan in Islam.
_He also reported that when a man complained to the messenger of Allah of being hard-hearted, he said, Show affection to the orphans and feed the poor._
**Abu Hurairah (RA) reported Allah’s Messanger (SAW) as saying,**
_He who strives to serve a widow and a poor person is like the one who strives in the way of Allah._
**She is a widow of 58 years old and has 7 children. Her husband was a bus driver, her husband was killed in a roadside bombast. She was a single parent had to raise and look after her kids, putting food on the table, schooling expenses and other household expenses.**
She tried everywhere to find a job, but sadly she was not able to work for a living, as she had high blood pressure and diabetes. She had
many hardships in her life as a result she suffered psychologically.
She was informed by her neighbours about Aryana Aid widow family support program.
She visited Aryana Aid office, after assessment and interview she was found eligible and enrolled on our widow family support, now she gets monthly support food pack (ration) and enjoys a good life.
## **Why sponsor a widow family?**
Official reports estimated there are almost 2 million widows in Afghanistan, one of the highest numbers in the world.
Young or mature, they all struggle to support families of four or more children on average, but their strength and tenacity prove they are more than capable to do so in the right context and with the appropriate help.
_**£70**_
Supports a widow and her children for one Month
_**£840**_ Sponsors a widow and her children for one Year
## **Disability Support program**
## _**280,000 Afghan children are estimated to have a disability nowadays.**_
The war did not only take these children’s families. It also took their mobility, security, and hope for the future. Without access to wheelchairs and other mobility equipment, many are trapped in their beds, wondering what playing outside feels like.
Others are looking inside; since they don’t have a home, they find “refuge” on busy streets, where their only way to survive is to beg or engage in menial jobs that are
not fit for a child.
Why Help a Disabled Orphan?
Supporting orphans is one of the best ways to please our Prophet (pbuh) and, through Aryana Aid, you can find your way to his heart by helping an Afghan child regain their mobility. This, in turn, helps them:
- Recover their sense of play and security.
- Go back to school, where they can learn new life skills and become more independent.
- Develop like any other normal child.
_**You can help by donating £120 not just for a wheelchair, but for a destiny change.**_
## **Give Hope and improve the quality of life**
**£120 £360** _Provide a wheelchair Support a disabled to a vulnerable child for a year. person._
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## **RAMADAN – 2023**
ical instability have forced families from their homes. Many have left their villages with nothing. Can you help them?
## **Blessed Month, Blessed Rewards**
## **What is Ramadan?**
After four decades of war, Afghanistan is in ruin, families have been torn apart, hundreds of communities have been uprooted, and millions of widows and orphans are struggling to find food and water. The situation has been exacerbated by unprecedented levels of inflation. With the price of foodstuff skyrocketing, displaced Afghans are on the brink of starvation.
Ramadan is a month like no other. It is a time in which Muslims refocus their energy on their relationship with Allah, through intensive worship, and abstinence from food and water during the daytime fasts.
## **Help Afghans living in crisis this Ramadan.**
“Whoever fulfilled the needs of his brother, Allah will fulfil his needs,
11 million Afghans are facing food poverty. Drought, conflict and polit-
## **Give Iftar & Suhoor**
Every Ramadan, your donations help us feed and uplift people living in extreme poverty. This Ramadan, your support will save people who continue to rely on us. Here are some of the ways you can help them.
**Give Food:** With the current crisis Afghans are facing, many people will start and end their fasts hungry this Ramadan. Can you help by donating essential Iftar packs and warm meals?
whoever brought his brother out of a discomfort, and Allah will bring him out of the discomforts of the Day of Resurrection ” (Bukhari)
Every Ramadan, Aryana Aid distributes vital lifesaving food packs to the needy families. These packages generally are locally sourced with all the basic essential foods to feed a single family for the whole month.
**£75 Ramadan Food Pack**
**£20 Eid Gift for Orphan**
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## **Give your Zakat today to empower the communities For the last 14 Amazing Years, Aryana Aid are proud to have a 100 % Zakat policy.**
Zakat is **2.5%** of a Muslim’s
income and savings after they have taken care of their families. It is an **obligation** like the five daily prayers, and is not a voluntary act of worship. Your zakat is **providing relief** aid to many people including food, shelter, medication and monetary contributions to the beneficiaries.
## **Nisab on Gold and Silver**
We ensure that we have enough money for our personal expenses, including enough money to look after our own family, Zakat is only paid on assets exceeding a minimum threshold called **Nisab** , which is calculated on gold or silver.
Scholars have set the Nisab at:
- **88 grams of gold – around £2,700**
- **612 grams of silver – around £255**
The difference between the two values is due to the variations in demand for gold and silver, which
used to be more equal in the days of our Prophet Muhammad (PBUH).
## **FIDYAH (also spelt Fidya)**
When a person is **unable to fast due to ill health or other reasonable excuse such as travel** , they have to provide two meals for a poor person for every missed meal,this is Fidyah.
With Aryana Aid, Fidyah is £5 Per day for one individual. So, the total amount for the whole month of Ramadan would be £5 x 30 (days of fasting) = £150.00
## **KAFFARAH**
If a fasting person **deliberately breaks their fast** , they are then required to either fast for another 30 consecutive days or feed 60 poor people for every missed fast.
## **FITRANA**
Fitrana (also known as ZakatulFitr or Sadaqa Al-Fitr) is a small amount of food to be given in charity at the end of Ramadan before the Eid Salah. This amount is
obligatory and separate from the annual payment of Zakat, which is one of the five pillars of Islam.
## **Amount of Fitrana**
The Prophet Muhammad (PBUH), said each person should give away in charity an amount of £5.00 or the senior member of the household is responsible for paying the amount on behalf of the family.
The purpose of this charitable donation is to ensure all members of the community have food during the Eid holiday.
Remember **Zakat** is not just for Ramadan, but you can pay this at any time of the year.
Don’t worry; it’s easy to calculate your Zakat. Use our online Zakat calculator at www.aryanaaid.org. uk/zakat
## **100% Zakat Policy**
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## **Qurbani Appeal - 2023 Fulfil your sacrifice for the pleasure of Allah (Swt)**
## What is Qurbani?
## **Qurbani means to sacrifice**
14 Years of delivering qurbani fresh meat.
## **(slaughter) an animal, every year Muslims sacrifice sheep, goats and cattle between the 10th and 12th days of Dhul Hijjah, the final month of the Islamic calendar.**
6890 families benefitted in remote communities.
## **Your Qurbani:**
Qurbani is a sacred act to honour the tradition of the blessed Prophet Ibrahim (AS), his beloved son Ismail (AS) and their story of sacrifice and devotion to Allah (Swt).
- Increased levels of energy, satisfaction, and productivity.
- Ensured the needy people get the fresh meat, especially children, the elderly, disabled people, pregnant women, and breastfeeding mothers.
## **How many animals do I sacrifice?**
Every Muslim needs only one share to fulfil their Islamic obligation.
- Enabled you to share the happiness, and spiritual significance of Eid with poor people, who feel connected to the global community.
The prices provided are for one share or one Qurbani, sacrificing a full cow is seven shares. Meaning, seven people can contribute collectively and receive their share of the meat.
Order your qurbani even more amazing than last year and source healthy animals in enough time
1 Small animal = 1 Qurbani.
to bring the happiness to those who may only enjoy meat once a year.
1 Large animal (Cattle) = 7 Qurbanis.
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Book your
Qurbani
Lamb £95.00
Goat £70.00
Cow - share £55.00
Cow (full) £385.00
Camel - share £40.00
Camel (full) £280.00
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## **Add more value with Gift Aid**
Believe it or not, there is a way to give more without paying extra, and that is Gift Aid UK.
When you donate using Gift aid, Aryana Aid can claim an additional 25% on your donation from the UK Government.
This means that every £1 donated will turn into £1.25, which is a great way to maximise your donation at no cost to you or us.
## Who is eligible for Gift Aid?
Anyone who pays tax on Income or Capital Gains in the UK is eligible for Gift Aid. However, the tax amount expected to be paid within a financial year has to be at
least equal to your donation.
## Why Gift Aid Matters to Us?
We operate on a 100% Donation Policy. This means that every single penny donated by you is used strictly for charitable purpose. Donations go straight to our ‘charity only’ bank account:
## **Barclays: Aryana Aid Sort Code: 20-29-77 Account No: 90526584**
No donations go towards our administrative costs.
But, that doesn’t mean we don’t have any admin obligations. Funds to pay
utility bills and rent, as well as cover accounting, legal costs, and fundraisings are urgently needed to keep the charity running.
This is where Gift Aid plays an important role. We use some of the tax claimed on donations to finance essential processes that allow Aryana Aid to exist and carry on the good work we do.
The charity runs a separate ‘administration-only’ bank account
## **Barclays: Aryana Aid Sort Code: 20-29-81 Account No: 63144690**
This account has its own sources of funding as detailed below.
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Donations Tax relief Proceeds from
specified for claimed on re-cycled
administration donations clothing
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## **Administration**
Utility bills, office rent, adverts, print and fundraising events
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**Financial Summary A Summar 3 y of relief efforts between 2022-202**
## PROJECT EXPENDITURES BREAKDOWN
|Ramadan Project
£60,900||
|---|---|
|Winter Packs
£26,400||
|Emergency Relief / Shelter
£16,250||
|Water for life Program
£79,800||
|Widow family Support
£31,080||
|Food Pack Distribution
£19,043||
|Orphan Sponsorship
£97,822||
|Qurbani meat distribution
£15,650||
|Wheelchair Program
£27,000||
|Medical Aid
£5,850||
|Micro- Business Women - Empowerment
£21,560||
|Natural Disaster Emergency Response
£13,000||
|**Total for Period**
**£414,353**||
## _100 % Donation Policy_
**Thank you for being part of our journey**
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## **Projects Eligible for Zakat, Sadaqah & Lillah**
## _**Ramadan Project**_
- Iftar food Pack £75
- Eid Gifts for orphan £20
- Zakat ul fitr £5 Per person
- Kaffarah £5 Per Day
- Fidya £5 Per Day
## _**Disability support Program**_
- £120 For a new wheelchair
- £360 Per-year for a disabled childcare
- £30 Per-month for disabled child care
## _**Water for life Program**_
- £600 Build a water pump
## _**Orphan Sponsorship**_
- £25 Per Month
- £1200 Build a water-well
- £3600 Build a Community Well
- £300 For the Year
## _**Emergency Relief Aid**_
## _**Widow family support**_
- £70 Per Month
- £840 For the Year
## _**Women Empowerment Scheme**_
- £35 Per Month
- £420 For the Year
- £70 For a Sewing Machine
- £120 For a winter Pack
- £130 For a family sized Tent
- £500 For a Community-Shelter
## _**Medical Aid**_
- £7500 Purchase an ambulance
- £500 For Medical Health Camp Medicine Kits
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## **Ways to Donate**
## **BY CARD**
Call our donation hotline **+44 (0) 20 8804 3561**
## **ONLINE**
Donate online is fast and secure at **www.aryanaaid.org.uk**
## **POST**
Make cheques & postal orders payable to **‘Aryana Aid’**
Send it to our office address: Unit 1 / 62 Alexandra Road, Enfield, London, EN3 7EH
Please label your donations clearly with your name, contact details and the project you would like to donate for on the back of the cheque.
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£
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## **BANK TRANSFERS**
**Bank:** Barclays PLC Account Name: Aryana Aid **Sort code:** 20 - 29 – 77 Account No: 90526584
## **INTERNATIONAL BANK TRANSFERS**
**Swift Code:** BUKBGB22
**IBAN:** GB65 BARC 2029 7790 5265 84
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## Empowering those in need
**Visit www.aryanaaid.org.uk or call: +44 (0)208 804 3561**
Unit 1, 62 Alexandra Road Enfield, London, EN3 7EH Email: info@aryanaaid.org.uk
Aryana Aid is a UK Charity Registered No. 1130232
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Charity Name: ARYANA AID Charity No:
1130232
Annual accounts for the period CC17a
Period To Period end
start date 01/04/2022 date 31/03/2023
Section A Statement of financial activities
Restricted
Descriptions by natural Unrestricted income Endowment Total last
category funds funds funds Total this year year
£ £ £ £ £
Incoming resources (Note 3) F01 F02 F03 F04 F05
Donations, legacies and Grants 380,199 - - 380,199 418,918
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total incoming resources S01 380,199 - - 380,199 418,918
Resources expended (Notes 4-7)
Donations and Grants 414,356 - - 414,356 322,650
Cost of fundraising events 10,045 - - 10,045 13,986
Rent, rates and Insurance 6,000 - - 6,000 6,500
Wages, salaries, pensions and NI - - - -
bank charges and interest 616 - - 616 468
telephone postage and stationery 1,679 - - 1,679 2,199
depreciation 115 - - 115 136
legal and professional fees 600 - - 600 550
Repairs and maintenance - - - -
Insurance - - - - -
- - - - -
Total resources expended S02 433,410 - - 433,410 346,489
Net incoming/(outgoing) resources
before transfers S03 - 53,211 - - - 53,211 72,429
Gross transfers between funds S04 - - - -
Net incoming/(outgoing) resources
before other recognised
gains/(losses) S05 - 53,211 - - - 53,211 72,429
Other recognised gains/(losses)
Gains and losses on revaluation of fixed
assets for the charity’s own use S06 - - - - -
Gains and losses on investment assets S07 - - - - -
Net movement in funds S08 - 53,211 - - - 53,211 72,167
Total funds brought forward S09 108,245 - - 108,245 36,078
Total funds carried forward S10 55,034 - - 55,034 108,245
Note
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CC17a (Excel)
31/12/2023
1
## **Section B Balance sheet**
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Total this year Total last year
£ £
Fixed assets F01 F02
Tangible assets (Note 8) B01 653 768
B02 - -
Investments (Note 9) B03 - -
Total fixed assets B04 653 768
Current assets
Stock and work in progress B05 - -
Debtors (Note 10) B06 3,305 3,305
(Short term) investments B07 - -
Cash at bank and in hand B08 104,172 104,172
Total current assets B09 107,477 107,477
Creditors: amounts falling due within one
year (Note 11) B10 -
Net current assets/(liabilities) B11 107,477 107,477
Total assets less current liabilities B12 108,129 108,245
Creditors: amounts falling due after one year
(Note 11) B13 - -
Provisions for liabilities and charges B14 - -
Net assets B15 108,129 108,245
Funds of the Charity
Unrestricted funds B16 108,245 36,078
Designated funds B17 - 53,211 72,167
Total unrestricted funds 55,034 108,245
Restricted income funds (Note 12) B18 - -
Endowment funds (Note 12) B19 - -
Total funds B20 55,034 108,245
Signed by one or two trustees on behalf of all the
Signature Date of approval
trustees
29/12/2023
29/12/2023
Note
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CC17a (Excel)
31/12/2023
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
- Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);
• and with* Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);
- and with the Charities Act.
- [** except for the following].
## _**Give details in this box if a different standard has been followed.**_
- -Tick as appropriate:
- if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
- if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
- “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.
** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.
## **1.2 Change in basis of accounting**
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).
## _**Give details in this box of any material changes that have been made.**_
- § if no changes have been made to accounting policies then delete these words.
## **1.3 Changes to previous accounts**
No changes have been made to accounts for previous years (§§ except for the following).
## _**Give details in this box of any material changes that have been made.**_
- §§ if no changes have been made to accounts for previous periods then delete these words.
CC17a (Excel)
31/12/2023
3
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
|**_This standard list of accounting policies has been applied by the charity except for those deleted. Where a different_**
**_or additional policy has been adopted then this is detailed in the box below._**|**_This standard list of accounting policies has been applied by the charity except for those deleted. Where a different_**
**_or additional policy has been adopted then this is detailed in the box below._**|
|---|---|
|**INCOMING RESOURCES**||
|**Recognition of incoming**|These are included in the Statement of Financial Activities (SoFA) when:|
|**resources**|• the charity becomes entitled to the resources;|
||• the trustees are virtually certain they will receive the resources; and|
||• the monetary value can be measured with sufficient reliability.|
|**Incoming resources with**|Where incoming resources have related expenditure (as with fundraising or contract income)|
|**related expenditure**|the incoming resources and related expenditure are reported gross in the SoFA.|
|**Grants and donations**|Grants and donations are only included in the SoFA when the charity has unconditional|
||entitlement to the resources.|
|**Tax reclaims on donations**|Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to|
|**and gifts**|which they relate.|
|**Contractual income and**|This is only included in the SoFA once the related goods or services have been delivered.|
|**performance related grants**||
|**Gifts in kind**|Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
amount actually realised.|
||Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or|
||distributed by the charity.|
||Gifts in kind for use by the charity are included in the SoFA as incoming resources when|
||receivable.|
|**Donated services and**|These are only included in incoming resources (with an equivalent amount in resources|
|**facilities**|expended) where the benefit to the charity is reasonably quantifiable, measurable and|
||material_._The value placed on these resources is the estimated value to the charity of the|
||service or facility received.|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.|
|**Investment income**|This is included in the accounts when receivable.|
|**Investment gains and losses**|This includes any gain or loss on the sale of investments and any gain or loss resulting from|
||revaluing investments to market value at the end of the year.|
|**EXPENDITURE AND LIABILITIES**||
|**Liability recognition**|Liabilities are recognised as soon as there is a legal or constructive obligation committing the|
||charity to pay out resources.|
|**Grants with performance**|Where the charity gives a grant with conditions for its payment being a specific level of service|
|**conditions**|or output to be provided, such grants are only recognised in the SoFA once the recipient of the|
||grant has provided the specified service or output.|
|**Grants payable without**|These are only recognised in the accounts when a commitment has been made and there are|
|**performance conditions**|no conditions to be met relating to the grant which remain in the control of the charity.|
|**ASSETS**||
|**Tangible fixed assets for use**|These are capitalised if they can be used for more than one year, and cost at least £500.|
|**by charity**|They are valued at cost or a reasonable value on receipt.|
|**Investments**|Investments quoted on a recognised stock exchange are valued at market value at the year|
||end. Other investment assets are included at trustees' best estimate of market value.|
|**Stocks and work in progress**|These are valued at the lower of cost or market value.|
|**POLICIES ADOPTED**||
|**ADDITIONAL TO OR**||
|**DIFFERENT FROM THOSE**||
|**ABOVE**||
CC17a (Excel)
31/12/2023
4
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of incoming resources**
_**Incoming resources may be further analysed if this would help the reader of the accounts.**_
|**Unrestricted**
**restricted**
**£**
**£**
**Analysis**|**Unrestricted**
**restricted**
**£**
**£**
**Analysis**|**Unrestricted**
**restricted**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|---|
|Donation|||380,199|418,918|
||||-|-|
||||-|-|
||||-
|-
|
|**Total**|||380,199|418,918|
||||||
||||-|-|
||||-|-|
||||-|-|
||||-|-|
|**Total**|||-|-|
||||||
||||-|-|
||||-|-|
||||-|-|
||||-|-|
|**Total**|||-|-|
||||||
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
|**Total**|||-|-|
||||||
||||-|-|
||||-|-|
||||-|-|
||||-|-|
|**Total**|||-|-|
||||||
||||-|-|
||||-|-|
||||-|-|
||||-|-|
|**Total**|||-|-|
||||||
||||-|-|
||||-|-|
||||-|-|
||||-|-|
|**Total**|||-|-|
CC17a (Excel)
31/12/2023
5
## **Section C Notes to the accounts (cont)**
**Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the accounts.**
|**bank charges**
**and interest**
**Cost of**
**fundraising**
**events**
**Rent, rates and**
**Insurance**
**telephone**
**postage and**
**stationery**|**Unrestricted**
**restricted**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Analysis**|**Unrestricted**
**restricted**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Analysis**|**Unrestricted**
**restricted**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Analysis**|**Unrestricted**
**restricted**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Analysis**|**Unrestricted**
**restricted**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Analysis**|
|---|---|---|---|---|---|
||Travellingand subsistance|||2,351|676|
||IT costs|||903|316|
||Advertisment|||911|350|
||Marketing|||5,451|12,545|
||Sundry|||428|99|
|||||-|-|
|||||-|-|
|||||-
|-
|
||**Total**|||10,045|13,986|
|||||||
||
Rental charge for theyear|||6,000|6,500|
|||||-|-|
|||||-|-|
|||||-|-|
|||||-|-|
|||||-|-|
|||||-|-|
|||||-
|-
|
||**Total**|||6,000|6,500|
|||||||
||Telephone|||920|770|
||Stationary & printing|||759|1,430|
|||||-|-|
|||||-|-|
|||||-|-|
|||||-|-|
|||||-|-|
|||||-
|-
|
||**Total**|||1,679|2,200|
|||||||
||Bank charges|||616|731|
|||||-|-|
|||||-|-|
|||||-|-|
|||||-|-|
|||||-|-|
|||||-|-|
|||||-
|-
|
||**Total**|||616|731|
CC17a (Excel)
31/12/2023
6
## **Section C Notes to the accounts (cont)**
## **Note 5 Details of certain items of expenditure**
## **5.1 Trustee expenses**
_**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_
|**_please enter ‘None’ in the appropriate box(es)._**|||
|---|---|---|
|**Number of trustees** **who were paid expenses**
**Nature of the expenses**
**Total amount paid**|**This year**|**Last year**|
||||
||||
||**£**|**£**|
## **5.2 Fees for examination or audit of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).**_
|**_the appropriate box(es)._**|||
|---|---|---|
|**Other fees (for example: advice, consultancy, accountancy**
**services) paid to the independent examiner or auditor**
**Independent examiner’s or auditors' fees for reporting on the**
**accounts**|**This year**
**£**|**Last year**
**£**|
||600|550|
||||
CC17a (Excel)
31/12/2023
7
## **Section C Notes to the accounts (cont)**
**Note 6 Paid employees** _**Please complete this note if the charity has any employees.**_
## **6.1 Staff Costs**
|**Total**
**Gross wages, salaries and benefits in kind**
**The parts of the charity in which the**
**employees work**
**6.2 Average number of full-time equivalent employees in the year**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**|**Total**
**Gross wages, salaries and benefits in kind**
**The parts of the charity in which the**
**employees work**
**6.2 Average number of full-time equivalent employees in the year**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-
|-|
|||||
||**nt employees in the year**|**This year**
**Number**|**Last year**
**Number**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
## **6.3 Defined contribution pension scheme**
_**Please complete if a defined contribution pension scheme is operated.**_ **Brief details of the scheme**
||**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
|**The costs of the scheme to the charity for the year**|||
|**The amount of any contributions outstanding at the year end**|||
|**The amount of any contributions prepaid at the year end**|||
CC17a (Excel)
31/12/2023
8
**Section C Notes to the accounts (cont)**
## **Note7 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **7.1 Total value of grants**
|**7.1 Total value of grants**|||
|---|---|---|
|**Purpose for whichgrants made**|**Grants to**
**institutions**
**Total amount**|**Grants to**
**individuals**
**Total amount**|
||**£**|**£**|
|Donation|414,356|322,650|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**_Total_**|**414,356**|**322,650**|
## **7.2Grants made to institutions**
_**If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.**_
|**Names of institutions**|**Purpose**|**Total amount of**
**grants paid**
**£**|
|---|---|---|
||||
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_Total grants to institutions_**||**-**|
CC17a (Excel)
31/12/2023
9
**Section C Notes to the accounts (cont)**
## **Note8 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **8.1 Cost or valuation**
|Balance brought
forward
Additions
Revaluations
Disposals
Transfers *
Balance carried
forward|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Payments on**
**account and**
**assets under**
**construction**
**£**|**Total**
**£**|
|---|---|---|---|---|---|---|
||-|-|5,870|-|-|5,870|
||-|-||-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|5,870|-|-|5,870|
## **8.2 Accumulated depreciation and impairment provisions**
|****Basis**
**** Rate**
Balance brought
forward
Depreciation charge
for year
Impairment provisions
Revaluations
Disposals
Transfers*
Balance carried
forward
Brought forward
Carried forward
**8.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|
|---|---|---|---|---|---|---|
||||||||
||-|-|5,102|-|-|5,102|
||-|-|115|-|-|115|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|5,217|-|-|5,217|
||||||||
||-|-|768|-|-|768|
||-|-|653|-|-|653|
## **8.4 Revaluation**
_**If any fixed assets have been revalued please give details of the valuer and method of valuation**_
> _* The "transfers" row is for movements between fixed asset categories._
> _** 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 deduction._
CC17a (Excel)
31/12/2023
10
## **Section C Notes to the accounts (cont)**
## **Note 9 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **9.1 Fixed assets investments**
|Carrying (market) value at end of year
**Add/(deduct):**net gain/(loss) on revaluation
Carrying (market) value at beginning of year
**Add:**additions to investments at cost
**Less:**disposals at carrying value|**£**|
|---|---|
||-|
||-|
||-|
||-|
||-|
## _**Please provide below:**_
**9.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.**
## **9.3 A breakdown of the income from investments agreeing with SOFA.**
|**Other investments**
**Total**
**Investment properties**
**Securities not listed on a recognised Stock Exchange**
**Cash held as part of the investment portfolio**
**Investments listed on a recognised stock exchange or held in common**
**investment funds, open ended investment companies, unit trusts or other**
**collective investment schemes**
**Investments in subsidiary or connected undertakings and companies**
**Analysis of investments**|**9.2**
**Market value at**
**year end**
**£**|**9.3**
**Income from**
**investments for**
**the year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||||
||-|-|
||-
|-|
## **9.4 Material investment holdings**
**If any investments are material in terms of their value (for example each represents more than 5 per cent of the value of the charity’s total investments) please provide details.**
|**Investment held**|**Market value at**
**year end**||
|---|---|---|
||**£**||
||-||
||-||
||-||
||-||
|**Total**|-
||
CC17a (Excel)
31/12/2023
11
## **Section C Notes to the accounts (cont)**
## **Note 10 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**Analysis of debtors**
**Trade debtors**
**Amounts due from subsidiary and associated**
**undertakings**
**Other debtors**
**Prepayments and accrued income**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
|||-|-|-|
||3,305.0|-|-|3,305.0|
||3,305.0|-|-|3,305.0|
## **Note 11 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_ **11.1 Analysis of creditors**
|**Loans and overdrafts**
**Trade creditors**
**Amounts due to subsidiary and associated**
**undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-||-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **11.2 Security over assets**
_**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_
CC17a (Excel)
31/12/2023
12
**Section C Notes to the accounts (cont)**
**Note 12 Endowment and restricted income funds** _**Please complete this section if the charity has any endowment or restricted income funds.**_
## **12.1 Funds held**
**Please give a brief description of any of the following type of funds held by the charity:**
- **permanent endowment funds (PE);**
- **expendable endowment funds (EE); and**
- **restricted income funds, including special trusts, of the charity (R).**
- **other funds .**
|**Fund**|**Name**|**Type PE, EE ,**
**R or other**|**Purpose and restrictions**|
|---|---|---|---|
## **12.2 Movements of major funds**
_**Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.**_
|**Fund names**|**Fund**
**balances**
**brought**
**forward**
**£**|**Incoming**
**resources**
**£**|**Resources**
**expended**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
|**Total Funds**|-|-|-|-|-|-|
## **12.3 Transfers between funds**
## _**Please give details of any transfers between funds.**_
**From Fund (Name) To Fund (Name) Reason Amount**
## **12.4 Analysis of net assets between funds**
|**Fixed assets**
**Investments**
**Net current assets**
**Creditors due in more than**
**one year and provisions**
**Total net assets**|**Unrestricted**
**funds**
**£**|**Restricted**
**funds**
**£**|**Endowed**
**funds**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||||||
||-|-|-|-|
CC17a (Excel)
31/12/2023
13
CC17a (EX1)
14
3111212023
## **Section C Notes to the accounts (cont)**
## **Note 13 Transactions with related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in note 5) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.**_
## **13.1 Remuneration and benefits**
_**Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.**_
|**Name of trustee or related party**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|
|||**This year**
**£**|**Last year**
**£**|
|||||
|||||
|||||
## **13.2 Loans**
_**Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.**_
|**Due to trustees and**
**related parties**
**Due from trustees**
**and related parties**|**Name of trustee or**
**related party**|**Legal authority**|**Amount owing**|**Amount owing**|
|---|---|---|---|---|
||||**This year**
**£**|**Last year**
**£**|
||||||
||||||
## **13.3 Other transaction(s) with trustees or related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.**_
|**Name of the trustee**
**or relatedparty**|**Relationship to**
**charity**|**Description of the**
**transaction(s)**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|---|
||||||
||||||
||||||
CC17a (Excel)
31/12/2023
15
**Section C Notes to the accounts (cont)**
**Note 14 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.**
CC17a (Excel)
31/12/2023
16
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees/** Charity Name ARYANA AID **members of**
**On accounts for the year** 31 March 2023 **Charity no** 1130232 **ended (if any) Set out on pages** (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31/03/2023** .
**Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** [The charity’s gross income exceeded £250,000 and I am qualified to **examiner's statement** undertake the examination by being a qualified member of Certified Public Accountants Association _._
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I 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.
* _Please delete the words in the brackets if they do not apply._
**Signed:**
**Date:** 29/12/2023
**Name:**
**Oct**
1
**IER 2018**
## **Relevant professional qualification(s) or body (if any):**
CPAA
**Address:** 22 PENNY BROOKES STREET STRATFORD LONDON E15 1GP
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Oct**
2
**IER 2018**
## **Give here brief details of any items that the examiner wishes to disclose** .
The charity carried on the funding projects were based in Pakistan.
The operational projects as follows. (Orphan children Support programme) number of children (2085) are supported.
1. Orphan Sponsorship (Education Project) 2. Ramadan Project 3. Winter Packs 4. Emergency relief / Shelter 5. Water for life program 6. Widow family Support 7. Food Pack distribution 8. Qurbani meat distribution 9. Wheelchair Program 10. Medical Aid 11. Micro Business – woman empowerment project 12. Natural disaster emergency response The trustees will constantly monitor and explore potentially to resume the charity’s work in Afghanistan, on base of mitigate any risk might occur.
The trustees are closely following the Charity Commission updates and implement new guidelines emphasis its safety-first operating procedures.
**Oct**
3
**IER 2018**