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← Aryana Aid

2025-03-31-accounts

Trustees’ Annual Report for the period

From 01 April 2024 To date 31 March 2025

Charity name: Aryana Aid

Charity registration number: 1130232

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 The purposes of Aryana Aid are to
relieve poverty, hardship, and suffering
and to advance humanitarian relief for
disadvantaged individuals and
communities. The charity’s work
focuses in particular on people affected
by conflict, displacement, natural
disasters, and extreme poverty, through
the provision of aid, support, and
essential services designed to improve
living conditions and protect life and
dignity.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.		 Para 1.17 and
1.19		 During the year, Aryana Aid carried out
charitable activities aimed at relieving
poverty and advancing humanitarian
relief for the public benefit. The charity
delivered aid through a range of
programmes including orphan
sponsorship, support for widows and
vulnerable families, food distribution,
clean water and sanitation projects,
medical assistance, emergency relief
responses, and mobility support for
disabled children.
The charity also distributed Zakat and
other restricted donations in
accordance with donor intent and
Islamic principles, ensuring that funds
were applied directly to eligible
beneficiaries. These activities provided
immediate relief from poverty and
hardship, addressed basic needs such
as food, healthcare, and clean water,
and contributed to improving the safety,
wellbeing, and living conditions of
disadvantaged individuals and
communities.

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~~sia~~ SORP reference
~~sia~~		 ~~sia~~
Policy on grant making
~~sia~~		 Para 1.38
~~sia~~		 The charity does not operate a grant-
making programme. The majority of the
charity’s activities are carried out
directly through its own humanitarian
projects and the delivery of aid to
beneficiaries. Where funds are applied
overseas, this is done through the
charity’s own operations or through
trusted local partners acting on the
charity’s behalf.
~~sia~~
Policy on social investment
including program related
investment
~~sia~~		 Para 1.38
~~sia~~		 The charity did not undertake any social
investment or programme-related
investment during the year. The trustees
keep this under review but currently
focus on the direct application of funds
to charitable activities.
~~sia~~
Contribution made by
volunteers
~~sia~~		 Para 1.38
~~sia~~		 The charity benefited from the
contribution of volunteers who
supported fundraising activities,
administration, and the delivery of
charitable programmes. The trustees
acknowledge and value the time and
skills contributed by volunteers, which
assisted the charity in maximising the
impact of its resources.
~~sia~~
Other
~~sia~~		 ~~sia~~ The trustees remain committed to
maintaining strong governance,
financial controls, and oversight of
overseas activities to ensure that
charitable funds are applied effectively
and in accordance with donor intent.
~~sia~~

Achievements and Performance

SORP reference
Summary of the main Para 1.20 During the year, Aryana Aid delivered
achievements of the charity, humanitarian assistance that provided
identifying the difference the direct relief to individuals and families
charity’s work has made to affected by poverty, conflict, and
the circumstances of its displacement. The charity supported
beneficiaries and any wider beneficiaries through food distribution,
benefits to society as a medical assistance, clean water and
whole. sanitation projects, emergency relief,
and targeted support for orphans,
widows, and disabled children.
These activities helped to address
immediate needs, improve wellbeing,
and protect dignity among vulnerable
populations. The trustees are satisfied
that the charity’s work during the year
was effective in furthering its charitable
purposes and delivering clear public
benefit in accordance with Charity
Commission guidance.
Financial Review
Review of the charity’s Para 1.21 At 31 March 2025, Aryana Aid was in a
financial position at the end sound financial position. Total income
of the period for the year was £421,485 and total
expenditure was £325,971, resulting in a
surplus for the year. Unrestricted funds
at the year end amounted to £157,199.
The trustees consider the charity’s
financial position to be satisfactory and
sufficient to support ongoing and
planned charitable activities.
Statement explaining the Para 1.22 The trustees have adopted a formal
policy for holding reserves Financial Reserves Policy to ensure the
stating why they are held charity maintains sufficient unrestricted
reserves to support financial stability
and the uninterrupted delivery of its
humanitarian activities. Reserves are
held to manage short-term income
fluctuations, meet unforeseen
expenditure, and respond to
emergencies, while avoiding the
accumulation of excessive funds that
could otherwise be applied directly to
charitable purposes.

Financial Review

28

The policy applies to unrestricted funds
only and excludes restricted and
designated funds. The trustees aim to
maintain free reserves equivalent to
approximately three to six months of
essential operational expenditure, with
the precise target reviewed annually
based on operational needs and risk
assessment. The reserves policy is
monitored regularly and reviewed
periodically by the trustees in line with
Charity Commission guidance on
reserves.
Amount of reserves held Para 1.22 At 31 March 2025, unrestricted reserves
amounted to £157,199, which the
trustees consider appropriate in light of
planned programme expenditure,
operational commitments, and the
charity’s risk profile.
Reasons for holding zero
reserves		 Para 1.22
Details of fund materially in
deficit		 Para 1.24
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)		 Para 1.47 The charity’s principal sources of
income are voluntary donations from
the public, including appeals and
fundraising activities. Income also
includes restricted donations such as
Zakat, which are applied in accordance
with donor intent. The charity does not
rely on any single source of funding.
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46 The charity does not operate a formal
investment policy. Funds are held in
cash with reputable UK financial
institutions to ensure liquidity and
security. The charity did not undertake
any social or programme-related
investments during the year.
A description of the principal
risks facing the charity		 Para 1.46 The trustees have identified the
principal risks facing the charity as
funding volatility, overseas operational
and delivery risks, regulatory and

29

compliance requirements, and the
proper management of restricted funds.
These risks are mitigated through
prudent financial management, trustee
oversight, appropriate controls, and the
use of trusted partners where activities
are delivered overseas.
Other

30

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Type of governing document
Para 1.25		 The charity is governed by a
constitution, which sets out its
charitable objects, trustee powers, and
governance arrangements.
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 An unincorporated charity governed by
a constitution and registered with the
Charity Commission for England and
Wales.
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 Trustees are appointed in accordance
with the provisions of the charity’s
constitution. New trustees are selected
by the existing board of trustees, having
regard to the skills, experience, and
commitment required to further the
charity’s objects and ensure effective
governance. All appointments are
subject to eligibility checks and are
formally approved by the board. No
external person or body has the right to
appoint trustees.

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction
and training of trustees		 Para 1.51 New trustees receive an induction
covering the charity’s objects,
governance arrangements, key policies,
and their legal duties and
responsibilities. Trustees are
encouraged to undertake ongoing
training as appropriate to support
effective governance and oversight.
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51 Aryana Aid is governed by a board of
trustees who are responsible for
strategic direction and oversight. Day-
to-day activities are managed under the
authority of the trustees. Where
activities are delivered overseas, the
charity works with trusted local partners
acting on its behalf to support
programme delivery.
Relationship with any
related parties		 Para 1.51 There were no related party transactions
requiring disclosure during the year

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other than trustee reimbursement of legitimate out-of-pocket expenses, where applicable, in accordance with the charity’s policies. Other No additional information is considered necessary. ~~+ —~~ Reference and Administrative details Charity name Aryana Aid Other name the charity uses None Registered charity number 1130232 Charity’s principal address Unit 1 62 Alexandra Road Enfield EN3 7EH ~~Ct[—]~~ 32

Names of the charity trustees who manage the charity

Trustee name
~~es~~		 Office (if any)
~~es~~		 Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
Syed Raza
~~es~~
~~a~~		 Chair
~~es~~
Abdul Hadi
~~a~~		 Trustee
Abdul Basit
~~a~~
~~a~~		 Trustee
~~ee~~		 ~~ee~~ ~~ee~~
Syed Muhammad
Murtaza
~~a~~
~~a~~
~~a~~		 Trustee
~~ee~~
~~ee~~		 ~~ee~~
~~ee~~		 ~~ee~~
~~ee~~
Syed Muhammad
Amir
~~a~~
~~a~~
~~a~~		 Trustee
~~ee~~
~~ee~~
~~ee~~		 ~~ee~~
~~ee~~
~~ee~~		 ~~ee~~
~~ee~~
Syed Muhammad
Mustafa
~~a~~
~~a~~		 Trustee
~~ee~~
~~ee~~		 ~~ee~~
~~ee~~		 ~~ee~~
Syed Amin
~~a~~		 Trustee
~~ee~~		 ~~ee~~
Pukhtoon Khan
~~a~~		 Trustee
9
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10
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11
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12

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15
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– Corporate trustees names of the directors at the date the report was approved Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

33

Funds held as custodian trustees on behalf of others

Description of the assets Not applicable. The charity does not hold any funds or held in this capacity assets as custodian trustee on behalf of other charities or organisations. Name and objects of the Not applicable. The charity does not act as custodian charity on whose behalf the trustee for any other charity. assets are held and how this falls within the custodian charity’s objects Details of arrangements for Not applicable. safe custody and segregation of such assets from the charity’s own assets

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Syed Raza Position (eg Secretary, Chair Chair, etc) ~~—_————~~ Date 31 Dec 2025 ~~|~~

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ANNUAL REPORT- 2025

UNITED FOR HUMANITY EMPOWERING THE COMMUNITIES

16 YEARS OF LIFE CHANGING WORK! 100% Donation Policy Website: www.aryanaaid.org.uk ~~(a~~ C) Tel: +44 (0)208 804 3561

Communities and Individuals Served Communities and Individuals Served

----- Start of picture text -----
RAMADAN WINTER PACK EMERGENCY
RAMADAN PROGRAM SHELTER
PROJECT
PROJECT
485 Families Received 130 Refugee Families 80 Refugees Families
Food Packs Received Winter Packs Assisted
WATER AND WIDOW FOOD PACK
SANITATION FAMILIES DISTRIBUTION
A SUPPORT VY)
\ — 7
5 Community Water Tanks
30 Families Received 500 Families Received
10 Water Wells
Monthly Assistance Monthly support
10 Water Pumps Provided
WHEELCHAIR ORPHAN QURBANI
PROGRAM RAMADANSPONSORSHIP PROJECT AND
PROJECT EID FESTIVAL
275 wheelchairs provided
5800 Families Received
to children with Disabilities 330 Orphans sponsored
Fresh Meat
MEDICAL AID WOMEN
PROGRAM EMPOWERMENT
PROGRAM
5500 People Received Medical
35 Widows Received Skill training
Assistance
|_¢
NATURAL DISASTER SOLAR PANEL
AND EMERGENCY DISTRIBUTION
RESPONSE M& PROGRAM rant
30 Families Received Community
35 Families Received Assistance
Solar Panels for Energy Access
----- End of picture text -----

2

In the Name of Allah, the Most Merciful, the Most Compassionate

MESSAGE FROM THE CHAIR

Our widow sponsorship and food pack distribution programs have made a significant difference in the communities. Le

Assalamu Alaikum wa Rahmatullahi wa Barakatuh

“Peace, mercy, and blessings of Allah be upon you.”

On behalf of Aryana Aid, I extend my heartfelt gratitude for your generous support and unwavering trust in our mission.

Your contributions last year played a vital role in enabling us to continue our humanitarian work and bring relief to those most in need. It is through the kindness and compassion of donors like you that our organisation remains able to serve communities with dignity and purpose.

Alhamdulillah, as we present Aryana Aid’s Annual Report 2025, with marking a significant milestone of 16 years of serving humanity. Throughout this journey, your donations have empowered countless individuals and families, uplifted vulnerable communities, and enhanced our capacity to respond effectively to hardship wherever it occurs.

Our ongoing theme, “You Give, We Serve,” reflects the foundation of our works. The extent of our impact is determined by the support we receive, and your generosity has directly translated into hope, nourishment, and stability for the impoverished and deserving individuals we serve.

We sincerely thank every one of you who made this journey possible. May Allah (tabāraka wa ta‘āla) accept your charity, bless your livelihood, and place your contributions upon the scale of your good deeds on the Day of Judgment. Ameen.

With gratitude and prayers

_____

Chair Board of Trustees

3

Orphans Sponsorship

Giving Every Child Hope for a Brighter Tomorrow

For the past 16 years , Aryana Aid has been dedicated to supporting orphans, providing access to education, healthcare, and a safe environment where they can grow and thrive. Over this time, hundreds of orphaned children have benefited from our programs, gaining the tools and opportunities they need to build a brighter future.

The Prophet Muhammad (PBUH) said: "Whoever supports an orphan and alleviates their hardship, Allah will protect them in this world and the Hereafter." (Sahih Muslim)

Through our orphan sponsorship program, donors play a vital role in

transforming the lives of these children. Sponsorship ensures that each child receives personalized support, including schooling, basic necessities, and a nurturing environment. We maintain close communication with caregivers, to address the often complex and evolving needs of each child. By partnering with generous donors, we continue to create opportunities for education, personal growth, and hope, helping Afghan orphans builds a brighter future.

Your support can change a life. By sponsoring an orphan, you not only provide education and care but also instill hope and dignity for a child who has faced tremendous hardships. Together, we can continue our 16-year legacy of empowering orphans and giving them the chance to thrive.

Sponsor an orphan today and be a part of their journey toward a brighter tomorrow.

Your donation provides the Orphans : Warm Meals Healthcare : 2410 Clothes Education Orphans are enrolled in Schools operated by Accommodation Aryana Aid

4

Amir’s Story

From Heartbreak to Hope

At just eight years old, Amir from Kabul, Afghanistan carried the silent scars of war. He lost his parents in a bomb blast when he was four left with only fragments of their embrace and the scent of his mother’s bread.

Alone and surviving on the streets, hope felt impossibly far away, until one cold morning, a man from Aryana Aid found him shivering beside a market stall and offered what he needed most: safety, warmth, and a future.

Aryana Aid brought Amir into their shelter and enrolled him in their orphan sponsorship education program. For the first time, he held a pencil, opened a book, and felt the spark of possibility. with counselling, consistent care, and the unwavering support of teachers, Amir began to heal. He excelled in school and discovered a dream to become an Engineer and help rebuild his country.

Most importantly, he found a family, a community bound by hope instead of loss.

Today, Amir’s journey stands as a powerful reminder, compassion can rebuild what war destroys, and education can transform a life. Because of Aryana Aid, a child once surrounded by rubble now walks toward a future filled with promise.

A Single Act of Care May Not Change the World, But It Can Change a Child’s Future.

Sponsor an Orphan like Amir

----- Start of picture text -----
£25
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a month

£300 a year

5

Emergency Shelter

A Haven Of Safety And Dignity

Decades of conflict have displaced countless Afghan families, many of whom have been forced to flee in search of safety. As large numbers return from Pakistan and Iran, they face profound uncertainty and an urgent need for secure, dignified shelter and support.

The UN Refugee Agency (UNHCR) and other UN bodies report that in 2025, more than 2.4 million Afghans have returned to Afghanistan from neighbouring countries, including Iran and Pakistan, driven by deportations, coercive policies, and deteriorating conditions abroad. Of these, over 1.6 million returned from Iran and hundreds of thousands from Pakistan, overwhelming already strained communities and services inside the country.

At the same time, Afghanistan continues to grapple with intersecting humanitarian crises: economic instability, restricted human rights, and severe climate shocks all compounding the needs of returnees and vulnerable populations.

After more than four decades of instability, humanitarian needs in Afghanistan remain extremely high. In 2025, an estimated 22.9 million people more than half the population require urgent humanitarian and protection assistance, including 12 million children facing severe hunger, malnutrition, and lack of basic services.

HELP RESTORE SAFETY

£120 Winter Pack for a Family

Globally, the number of Afghan refugees has shifted as many returns home and approximately 5.8 million Afghans are recorded as refugees worldwide, reflecting ongoing returns from neighbouring Iran and Pakistan and making this situation one of the most protracted displacement crises in history.

£130 Family Tent

Aryana Aid’s emergency teams continue to operate on the frontlines, delivering essential shelter and humanitarian support to thousands of displaced and vulnerable families.

£500 Community Shelter for Four Families

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EMPOWERING COMMUNITIES, TRANSFORMING LIVES

Widow Empowerment and Development Programme

Afghanistan’s prolonged conflict and political instability have left lasting social and economic impacts on vulnerable populations, particularly widows. Current estimates indicate that more than 4.5 million Afghan women have been widowed, many of whom have become the sole providers for their families under extremely challenging circumstances. These women often navigate life with limited educational opportunities, restricted mobility, and minimal access to income-generating activities.

Widow Skills Training Programme

Afghanistan’s ongoing socio-economic instability has heavily affected vulnerable populations, especially widowed women who carry the responsibility of supporting their families without adequate financial or social support. Many widows face severe barriers to employment, education, and community participation.

In response to these challenges, Aryana Aid established the Widow Skill Development Programme to provide widowed women with market-relevant skills, livelihood opportunities, and the necessary support systems to achieve long-term economic independence.

The programme strengthens resilience, enhances dignity, and contributes to sustainable community development.

Programme Components

Vocational and Skills Training

As part of its Widow Support Programme, Aryana Aid delivers structured training in skills that are aligned with local market needs and suitable for home-based or small-scale businesses.

Training combines theoretical instruction with hands-on practice to ensure practical readiness.

Through this programme, Aryana Aid remains committed to breaking the cycle of poverty and fostering dignified, sustainable livelihoods for widowed women across Afghanistan.

Training areas may include:

7

Mariam’s Journey to Financial Independence

Mariam is 35 from Ghazni Afghanistan, lost her husband in war and was left to care for her three children alone. Without formal education or vocational skills, she struggled to earn enough to provide food and shelter for her family. Mariam relied on occasional work as a domestic helper, which was unpredictable and insufficient.

Upon joining Aryana Aid’s Widow Skill Development Programme , Mariam enrolled in courses on embroidery and handicraft production. Alongside practical training, she received mentorship and access to small starter kits to launch her own work.

Within a year, Mariam had established a small home-based handicraft business, producing embroidered items for local markets. Her income now supports her household consistently, and she is able to send her children to school regularly. Mariam’s story reflects the transformative impact of skills training and empowerment programs on widows’ economic stability.

A contribution of £420 covers a full year of training in skills such as tailoring, embroidery, and basic business management, giving widows the opportunity to build a sustainable future for themselves and their families.

Sponsor a widow like Mariam today for just £420.

8

Solar Panel Distribution

Expanding Access to Sustainable Energy

The charity’s Solar Panel Distribution Program provides solar panels to needy households, community centres, and mosques, enhancing access to reliable and sustainable energy in underserved areas. Many beneficiaries previously relied on limited or unsafe energy sources, which restricted daily activities, study, and small-scale income generating opportunities.

Objectives and Impact

The program aims to improve quality of life, reduce energy poverty, and promote environmental sustainability. Solar panels provide households and community spaces with consistent electricity for lighting, cooking, and powering essential devices, contributing to better health, education, and economic outcomes.

Community Benefits

Progress and Future Plans

With the support of donors, the program has successfully delivered solar panels to many households, community centers, and mosques, improving energy access and quality of life. The charity remains committed to expanding this initiative to reach more communities in the coming year.

How You Can Help ?

You can provide a complete solar energy setup, including panels, storage batteries, and essential equipment, for a household, community centre, or mosque, transforming lives through sustainable energy access.

£450 – Provide a Complete Solar Energy System

Access to Energy, Access to Opportunity

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Water and Sanitation Project

A Sustainable Gift for Communities

Access to clean water is not only a basic human necessity but also a source of lasting benefit for communities.

Generosity in Water:

"Whoever gives water to a thirsty person, Allah will give them a reward in Paradise." (Sunan Ibn Majah)

Water projects represent one of the most enduring forms of charitable impact, providing benefits that extend far beyond the immediate moment.

In many rural areas of Afghanistan, the absence of safe and reliable water sources has severe consequences. Families face lost income, wasted time, and increased vulnerability to disease. Children, in particular, are disproportionately affected, with water-borne illnesses contributing significantly to preventable morbidity and mortality.

Aryana Aid is committed to addressing this critical challenge.

Through its Water and Sanitation Program , the organisation drills and installs sustainable water well systems and delivery infrastructure that serve

communities for years to come. These projects ensure that thousands of people gain safe, reliable, and accessible water, improving health outcomes, convenience, and overall quality of life.

The programme provides:

Safe and Affordable Water Systems :

Health and Hygiene Improvements :

Reducing the prevalence of water-borne diseases through clean, safe water access.

Through this initiative, Aryana Aid not only transforms daily life but also contributes to the long-term resilience and well-being of the communities, making water a true gift that keeps giving.

10

Jabar Khail’s Village Transformed

Jabar Khail, a father of four in Bamyan province, remembers the daily struggle of fetching water from distant wells shared with animals. The lack of clean water often caused illness among his children, and the long trips consumed most of his day, leaving little time for work to support his family.

Through Aryana Aid’s Water and Sanitation Program, a community well and safe water points were installed in his village. Jabar Khail now has direct access to safe drinking water, which has significantly reduced sickness among his children. He can dedicate more time to earning an income and caring for his family. Jabar Khail describes the project as a “lifeline for our village ,” emphasizing the vital importance of sustainable water access.

A Water Well can break the Cycle of Poverty.

11

Empower a Widow, Change a Life

Caring for Widows and Orphans:

Sponsor a widow’s family today provide food, shelter, and education and earn rewards that continue as Sadaqah Jariyah.

Afghanistan has faced over four decades of conflict, leaving millions of families devastated. Today, an estimated 4.5 million Afghan women are widowed, many confronting extreme vulnerability, displacement, illiteracy, and psychological trauma. These women often struggle to provide for their families and rebuild their lives amid significant social and economic challenges.

The Prophet (ﷺ) said:

"The one who strives to support a widow and the poor is like the one who strives in the cause of Allah, or like the one who fasts all day and prays all night"Sahih alBukhari (6007), Sahih Muslim (2982)

Enduring Social Impact

For the past 16 years, Aryana Aid has been dedicated to supporting widows and their families across Afghanistan and Pakistan. As part of its holistic approach, the organisation provides sustainable assistance, including monthly food ration packs, addressing both immediate needs and long-term empowerment to help women rebuild their lives and achieve resilience.

Key initiatives include:

Through these interventions, we have assisted Hundreds of widows over the years, helping them regain independence, dignity, and the ability to provide for their children.

The Importance of Sponsoring a Widow Family

Supporting a widow family is a meaningful way to uplift vulnerable members of society. By providing financial, emotional, and vocational assistance, donors help widows regain stability, dignity, and the ability to care for their children. In Islam, assisting widows is a noble act and a form of continuous charity (Sadaqah Jariyah), offering lasting spiritual rewards.

Your support provides essential aid, upholds the teachings of the Prophet Muhammad (PBUH), and empowers widows and their families.

12

Hadia ’s Journey to Stability

Hadia is 42 years old widow from Herat, Afghanistan became the sole caregiver for her three children after losing her husband to cancer. Struggling to survive, she was often forced to beg on the streets to provide for her family.

Aryana Aid enrolled Hadia in the Widow Family Sponsorship Programme, providing monthly household rations, including food, hygiene items, and essential supplies. With this support, she can now provide regular meals, send her children to school, and rebuild stability and hope for her family.

Support a Widow Family like Hadia

----- Start of picture text -----
£70
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Provides support for a widow and her family for one month

£840 Provides support for a widow and her family for one year

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Wheelchair Project

Improving Mobility and Inclusion for Children with Disabilities

Decades of conflict in Afghanistan have resulted in a significant number of children living with long-term disabilities. Many of these children face severe barriers to mobility, education, and social participation due to the lack of appropriate assistive equipment. Without access to mobility aids, children are often confined to their homes and excluded from school and community life.

Aryana Aid Wheelchair Project aims to address these challenges by providing disabled children with safe, appropriate wheelchairs, enabling greater independence and improved quality of life.

Project Objectives and Impact

The provision of a wheelchair can have a transformative effect on a child’s daily life. Access to mobility support allows children to move independently, attend school, and engage more fully with their families and communities. For orphaned and vulnerable children, this support is particularly critical in restoring dignity and reducing isolation.

Each wheelchair provided through the project is carefully selected and fitted to meet the individual needs of the child, ensuring comfort, safety, and long-term usability. This approach helps to prevent secondary health issues and supports children as they grow.

Give Mobility, Change a Life

Sustainability and Local Capacity

£120 Sponsor a Wheelchair

The project prioritises sustainability by working with trained local staff to ensure wheelchairs are appropriately fitted and maintained. This approach helps maximise the lifespan of the equipment and ensures ongoing support for beneficiary families.

Progress and Ongoing Need.

During the reporting period, the charity continued to distribute wheelchairs to disabled children across Afghanistan, supporting increased mobility and social inclusion. While significant progress has been made, demand for mobility aids remains high, and many children are still waiting for support.

£360 Support a Child for a Year

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Gul Bibi’s Story

Gul Bibi is a young girl from Kabul, Afghanistan, living with a physical disability that has significantly restricted her mobility since early childhood. Due to her condition, she has been unable to walk independently and has relied heavily on her family for movement, even within her own home.

Gul Bibi’s family faces severe economic challenges and lacked the financial means to access specialised medical or mobility equipment. As a result, Gul Bibi spent much of her time indoors, isolated from her peers and unable to attend school or participate in community activities. This limited mobility affected not only her physical wellbeing but also her emotional confidence and sense of dignity.

During a community needs assessment, Aryana Aid identified Gul Bibi as a priority case requiring urgent mobility support.

Recognising that independence and freedom of movement are fundamental to a child’s wellbeing, Aryana Aid provided a wheelchair tailored to Gul Bibi’s physical needs.

The wheelchair was delivered directly to the family, along with practical guidance on its safe and effective use, ensuring long-term benefit and sustainability of the support.

£120 Gift A Wheelchair

15

Ramadan 2025 Ramadan 2025

Bringing Communities Together

Charity during Ramadan:

"The best charity is that given in Ramadan."

(Sunan al-Tirmidhi)

Ramadan Giving Opportunities

During Ramadan, giving to those in need such as widows, orphans, and vulnerable families are especially virtuous. By supporting others in this blessed month, donors can share Allah’s mercy, earn multiplied rewards, and help transform lives in accordance with the spirit of compassion and generosity that Ramadan embodies.

Zakat Distribution

Zakat funds are distributed in accordance with Islamic principles to eligible beneficiaries, including displaced families, widows, orphans, and households living in extreme poverty. Assistance helped meet essential needs such as food, shelter, and basic household necessities. This Ramadan, your Zakat can play a meaningful role in alleviating their suffering and restoring dignity.

Provide Safe Drinking Water (Sadaqah Jariyah)

Many families in Afghanistan lack access to safe and reliable water sources and must travel long distances to collect water for drinking and ablution. This Ramadan, you can help ease this hardship by contributing towards the construction of wells and hand pumps. Providing access to clean water is a form of Sadaqah Jariyah, offering ongoing reward for as long as the water source continues to benefit communities.

Support Orphan

Funds raised during Ramadan enabled the charity to provide ongoing support to orphaned children, including access to food, education, healthcare, and essential living support. Additional assistance was provided to children with disabilities through the provision of mobility aids where required. Your generosity can also support children with disabilities by providing wheelchairs, giving them the opportunity for a safer and more dignified childhood.

Fidyah and Kaffarah

Fidyah and Kaffarah contributions are used to provide food assistance to families living in extreme poverty, ensuring compliance with Islamic requirements and charitable best practice. Overall, the Ramadan Appeal made a meaningful contribution to the charity’s objectives by enabling timely, needs-based assistance and supporting some of the most vulnerable individuals and families within the communities served.

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yr 16
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Zakat Project Zakat Project

Zakat Project Zakat Project (Restricted Funds) (Restricted Funds)

Your Zakat: Supporting Those Most in Need

Zakat donations received during the reporting period are treated as restricted funds and are managed in accordance with Islamic principles and the Charity Commission’s guidance on restricted funds. The Trustees recognise their responsibility to ensure that Zakat funds are applied solely for the purposes for which they are given and only to beneficiaries who are eligible to receive Zakat.

Understanding Zakat

Zakat is one of the five pillars of Islam and serves as a means of purifying wealth. It represents an acknowledgement that all wealth ultimately belongs to Allah. In accordance with Islamic guidance, Zakat is calculated at 2.5% of qualifying wealth held over one lunar year and is distributed to those who meet the eligibility criteria.

The Prophet Muhammad (peace be upon him) said: “Whoever pays the Zakat on his wealth will have its harm removed from him.”

Our Commitment to Zakat Distribution

The charity operates a strict 100% Zakat Policy , under which all Zakat donations are allocated exclusively to Zakat-eligible beneficiaries in accordance with Islamic principles. Zakat funds are used solely to support families in need and are not applied towards administrative, fundraising, or operational costs.

Governance and Oversight

The Trustees have established robust procedures to ensure that Zakat funds are clearly identified, accurately recorded, and reported separately within the charity’s accounts. Appropriate monitoring and reporting mechanisms are in place to provide assurance that restricted funds are applied correctly and in line with both regulatory requirements and Islamic guidance.

The Zakat Project made a significant contribution to the charity’s humanitarian activities during the year, enabling the delivery of essential, life-sustaining assistance to some of the most vulnerable individuals and families supported by the organisation.

Your Zakat. Their Right. Our Responsibility.

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17
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Winter Appeal

The Harsh Reality

Afghanistan faces one of the world’s most severe winters. Temperatures in mountainous regions can drop below - 33 °C, with heavy snowfall cutting off access to food, healthcare, and basic necessities. In recent years, harsh winters have claimed dozens of lives and left tens of thousands of families struggling to survive.

The Human Impact

During the winter of 2025, at least 78 people died due to freezing conditions.

Urgent Need for Winter Aid

Over 14 million people are projected to face food insecurity during the winter months, with many families unable to afford sufficient heating, warm clothing, or nutritious meals.

Without timely support, the winter months can be deadly.

Aid agencies estimate that over 1 million people urgently need “ winterization support ”, including:

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Emergency
Blanket Food Pack
Shelter Winter Pack
£25 £70
£130 £120
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How You Can Help

Your contribution to this year’s Winter Appeal can save lives, protect families, and reduce suffering during Afghanistan’s brutal winter. Every donation provides warmth, nourishment, and hope to those who would otherwise face life-threatening cold.

Together, we can bring light to the darkest, coldest months.

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Qurbani 2025 Qurbani 2025 Spreading Joy Through Sacrifice Spreading Joy Through Sacrifice

Celebrating 16 Years of Delivering Fresh Celebrating 16 Years of Delivering Fresh Qurbani Meat to Those in Need Qurbani Meat to Those in Need

What is Qurbani ?

Qurbani is the beautiful tradition of sacrificing an animal in the spirit of devotion, following the example of Prophet Ibrahim (AS). The Prophet Muhammad (ﷺ) said: “ It is the Sunnah of your father Ibrahim (AS). For every hair of the Qurbani, you earn a reward from Allah (swt).” (Tirmidhi)

Every year, Muslims come together to share the blessings, ensuring fresh meat reaches those who need it most. Your Qurbani can bring joy, nourishment, and hope to families who may only enjoy meat once a year.

How It Works:

One Share, One Qurbani:

Prices are available for a single share or an entire animal.

Sharing is Caring: A full cow can be divided into seven shares, allowing seven people to contribute collectively and share the blessings of Qurbani meat.

Last Year, Your Contributions helped us, Provided Fresh Meat to 5,800 Families.

Make your Qurbani unforgettable this year Join us in spreading joy this Eid! Early booking helps us secure healthy animals and ensure every share of meat reaches those in need.

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Lamb
Goat
£120.00
£90.00
Prices
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Cow - (Share) £65.00 (Full) £455.00

Camel - (Share) £60.00 (Full) £420.00

Book Your Qurbani Today Share the Blessings, Spread the Happiness.

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Maximise Your Impact with Gift Aid!

Did you know you can increase the value of your donation by 25% at no extra cost to you? Gift Aid is a government scheme that allows us to claim an additional 25p for every £1 you give.

Once we receive your donation, we reclaim the tax you have already paid from HMRC, boosting the impact of your generosity.

We operate a 100% Donation Policy : every penny of donations goes directly to charitable purposes. Donations are held in our dedicated charity account:

Barclays - Aryana Aid (Projects Fund Account) Sort Code: 20-29-77

Account No: 90526584

No donations are used for administrative costs. However, to run the charity effectively covering utilities, rent, accounting, legal fees, and fundraising expenses we maintain a separate administration account:

Barclays - Aryana Aid

(Administrative Account) Sort Code: 20-29-81

Account No: 63144690

This structure ensures transparency and accountability while keeping your donations fully dedicated to projects.

As a responsible and accountable organisation, we are committed to:

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DONOR-SPECIFIED GIFT AID TAX RECYCLED GOODS
CONTRIBUTIONS RELIEF PROCEEDS
Funds specifically Government tax Revenue
allocated to relief claimed on generated from
administration eligible donated items
donations
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ADMINISTRATION COSTS

Utility bills, office rent, marketing, print materials, and fundraising activities

20

Annual Summary

Financial Activities and Relief Operations 2025

Ramadan Project £36,288
Winter Packs £15,200
Emergency Relief / Shelter £10,400
Water and Sanitation £36,000
Widow family Support £24,840
Food Pack Distribution £35,000
Orphan Sponsorship £61,763
Qurbani Meat Distribution £10,500
Wheelchair Program £32,000
Medical Aid £5,500
Solar Panel Distribution Program £11,250
Micro - Business Women - Empowerment £14,700
Natural Disaster Emergency Response £5,200
Total for Period £298,641

100% Donation Policy

Empowering Communities Through Every Pound Given

21

Humanitarian Projects

Ramadan Project

Iftaar Food Pack £75 Eid Gifts for orphan £20 Fidya £6 Per Day

Disability Support Program

£120 For a new wheelchair

£360 Sponsor a disabled child for a year

£30 Sponsor a disabled child Per Month

Orphan Sponsorship

£25 Per Month

£300 For the Year

Water & Sanitation

£600 Water Pump

£1200 Water Well

£3600 Community Water Tank

PROJECTS

Widow family support

£70 Per Month

£840 For the Year

Emergency Relief Aid

£120 Winter Pack

£130 Family Sized-Tent

£500 Community-Shelter

Women Empowerment Scheme

£35 Sponsor a widow per month £420 Sponsor a widow for a year £70 Purchase a Sewing Machine

Medical Aid

£7500 Purchase an ambulance £500 Medical Health Camp Medicine Kits £450 Solar Panel Provision Project

22

WAYS TO DONATE

BY CARD

Call our donation hotline +44 (0) 20 8804 3561

BANK TRANSFER

Aryana Aid

Sort code: 20 - 29 – 77 Account No: 90526584

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

BANK TRANSFER

Aryana Aid

Sort code: 30 - 54 – 66

Account No: 50279468

INTERNATIONAL BANK TRANSFERS

Swift Code: BUKBGB22

IBAN: GB65 BARC 2029 7790 5265 84

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.

OUR COMMITMENT TO DONORS

EVERY DONATION GOES DIRECTLY TO OUR MISSION

23

Together, Together, We Make a Difference We Make a Difference

Website www.aryanaaid.org.uk Website www.aryanaaid.org.uk — Email: info@aryanaaid.org.uk Email: info@aryanaaid.org.uk ¥ J Tel: +44 (0) 2088043561 Tel: +44 (0) 2088043561 a — Unit 1, 62 Alexandra Road Enfield, London, EN3 7EH Unit 1, 62 Alexandra Road Enfield, London, EN3 7EH UK Charity Registration No: 1130232 UK Charity Registration No: 1130232

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Charity Name: ARYANA AID|Charity No 1130232| |Annual accounts for the period| |01/04/2024|To|31/03/2025| |Section A|Statement of financial activities| |eee| |Restricted| |Recommended categories by|Unrestricted|income|Endowment| |activity|funds|funds|funds|Total funds|Prior year funds| |£|£|£|£|£| |Incoming resources (Note 3)|F01|F02|F03|F04|F05| |Income and endowments from:| |Donations and legacies|S01|304,657|91,167|-|395,824|348,467| |Charitable activities|S02|-|-|-|-|-| |Other trading activities|S03|-|-|-|-|-| |Investments|S04|-|-|-|-| |Separate material item of income|S05|-|-|-|-|-| |Other|S06|25,661|-|-|25,661|-| |Total|S07|330,318|91,167|-|421,485|348,467| |Resources expended (Note 6)| |Expenditure on:| |Raising funds|S08|9,702|-|-|9,702|-| |Charitable activities|S09|207,473|91,167|-|298,640|331,643| |Separate material item of expense|S10|-|-|-|-|-| |Other|S11|18,259|-|-|18,259|-| |Total|S12|235,434|91,167|-|326,601|331,643| |Net income/(expenditure) before| |investment gains/(losses)|S13|94,884|-|-|94,884|16,824| |Net gains/(losses) on investments|S14|-|-|-|-|-| |Net income/(expenditure)|S15|94,884|-|-|94,884|16,824| |Extraordinary items|S16|-|-|-|-|-| |Transfers between funds|S17|-|-|-|-|-| |Other recognised|gains/(losses):| |Gains and losses on revaluation of fixed assets for the| |charity’s own use|S18|-|-|-|-|-| |Other gains/(losses)|S19|-|-|-|-|-| |Net movement in funds|S20|94,884|-|-|94,884|16,824| |Reconciliation of funds:| |Total funds brought forward|S21|58,831|-|-|58,831|55,034| |Total funds carried forward|S22|153,715|-|-|153,715|71,858|

----- End of picture text -----

38

----- Start of picture text -----
Charity Name:ARYANA AID Charity No 1130232
Company No
Annual accounts for the period Period start date: 01/04/2024 To period end date: 31/03/2025
Section B Balance sheet
Restricted
Unrestricted income Endowment Total this Total last
Guidance note funds funds funds year year
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) B01 - - - - -
Tangible assets (Note 14) B02 - - - - 555
Heritage assets (Note 16) B03 - - - - -
Investments (Note 17) B04 - - - - -
Total fixed assets B05 - - - - 555
Current assets
Stocks (Note 18) B06 - - - - -
Debtors (Note 19) B07 - - - - 3,305
Investments (Note 17.4) B08 - - - - -
Cash at bank and in hand (Note 24) B09 157,829 - - 157,829 67,998
Total current assets B10 157,829 - - 157,829 71,303
Creditors: amounts falling due within
one year (Note 20) B11 630 - - 630 -
Net current assets/(liabilities) B12 157,199 - - 157,199 71,303
Total assets less current liabilities B13 157,199 - - 157,199 71,858
Creditors: amounts falling due after
one year (Note 20) B14 - - - - -
Provisions for liabilities B15 - - - - -
Total net assets or liabilities B16 157,199 - - 157,199 71,858
Funds of the Charity
Endowment funds (Note 27) B17 - - -
Restricted income funds (Note 27) B18 - - 16,824
Unrestricted funds B19 157,199 - 157,199 55,034
Revaluation reserve B20 -
Fair value reserve B21
Total funds B22 157,199 - - 157,199 71,858
----- End of picture text -----

The trustees have not required the charity to have an audit under section 144 of the Charities Act 2011. The trustees acknowledge their responsibilities for ensuring that the charity keeps adequate accounting records and prepares accounts that comply with applicable law and regulations, including the Charities Act 2011 and FRS 102 (Charities SORP).

These accounts have been prepared in accordance with the Charities Act 2011 and FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP).

Signed by one or two trustees/directors on behalf of all the trustees/directors

Date of approval Print Name dd/mm/yyyy SYED RAZA 31/12/2025

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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 under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by

The charity constitutes a public benefit entity as defined by FRS 102.*

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that The trustees consider the charity to be a going concern. support the conclusion that the charity is a The charity holds adequate unrestricted reserves, has going concern; stable donor support, and has no material uncertainties affecting its ability to continue its activities for the Disclosure of any uncertainties that make the Not applicable – no material uncertainties identified. going concern assumption doubtful; Where accounts are not prepared on a going Not applicable. concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes * -Tick as appropriate No

Please disclose:

(i) the nature of the change in accounting p

(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and

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(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes * -Tick as appropriate No

Please disclose:

(i) the nature of any changes;

(ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

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Yes
 -Tick as appropriate
No
Please disclose:
During the preparation of the current year’s accounts, the
trustees identified that the prior year-end cash at bank
balance had been overstated due to errors in the
recording and reconciliation of year-end bank balances.
In addition, a debtor balance and a fixed asset included in
the prior year’s accounts were reviewed in the current
(i) the nature of the prior period error;
year and determined not to be valid. These items were
written off through the current year’s Statement of
Financial Activities and did not form part of the opening
funds correction.
(ii) for each prior period presented in the An adjustment of £9,542.99 was required to correct the
accounts, the amount of the correction opening funds, arising solely from an overstatement of
for each account line item affected; and the cash at bank balance at the prior year end.
The correction related specifically to:
Cash at bank: previously reported as £67,998, corrected
to £58,455.01
No other balances were adjusted through opening funds.
(iii) the amount of the correction at the Opening funds previously reported as £71,858 were
beginning of the earliest prior period corrected to £58,831.
presented in the accounts.
----- End of picture text -----*

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Section C Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

This standard list of accounting policies has been applied by the charity except for
those ticked "No" or "N/a". Where a different or additional policy has been adopted
then this is detailed in the box below.
Notes to the accounts
(cont)
These are included in the Statement of Financial Activities (SoFA) when:

the charity becomes entitled to the resources;
·
it is more likely than not that the trustees will receive the resources; and

the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and
expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general
income recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the
related goods or services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the
asset could be exchanged) unless impractical to do so.
In the case of performance related grants, income must only be
recognised to the extent that the charity has provided the specified
goods or services as entitlement to the grant only occurs when the
Legacies are included in the SOFA when receipt is probable, that is,
when there has been grant of probate, the executors have
established that there are sufficient assets in the estate and any
The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid
declaration from the donor. Any Gift Aid amount recovered on a
donation is considered to be part of that gift and is treated as an
The cost of any stock of goods donated for distribution to
beneficiaries is deemed to be the fair value of those gifts at the time
of their receipt and they are recognised on receipt. In the reporting
Recognition of income
Note 2
Accounting policies
2.2 INCOME
Donated goods
Contractual income and performance related grants
Offsetting
Grants and donations
Legacies
Government grants
Tax reclaims on donations and gifts

42

Donated services and facilities

Support costs

Volunteer help

Income from interest, royalties and dividends

Income from membership subscriptions

Settlement of insurance claims

Investment gains and losses

2.3 EXPENDITURE AND LIABILITIES Liability recognition

G

d t t

Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.

Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

The charity has incurred expenditure on support costs.

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies.

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with Support costs have been allocated between governance costs and th t G t i ll t i l i bli

----- Start of picture text -----
Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a
----- End of picture text -----

43

Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes
No		 N/a
Yes No N/a

Governance and support costs

Governance and support costs other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, Where the charity gives a grant with conditions for its payment being Grants with performance conditions a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has Where there are no conditions attaching to the grant that enables the Grants payable without performance conditions donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. The charity made no redundancy payments during the reporting Redundancy cost period.


Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
N
N/
2.4 ASSETS
Intangible fixed assets
Heritage assets
They are valued at cost.
These are capitalised if they can be used for more than one year, and
Deferred income
No material item of deferred income has been included in the
accounts.
Creditors
The charity has creditors which are measured at settlement amounts
less any trade discounts
Provisions for liabilities
A liability is measured on recognition at its historical cost and then
subsequently measured at the best estimate of the amount required
to settle the obligation at the reporting date
Basic financial instruments
The charity has intangible fixed assets, that is, non-monetary assets
that do not have physical substance but are identifiable and are
controlled by the charity through custody or legal rights. The
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with
historic, artistic, scientific, technological, geophysical or
environmental qualities that are held and maintained principally for
The charity accounts for basic financial instruments on initial
recognition as per paragraph 11.7 FRS102 SORP. Subsequent
measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
Tangible fixed assets for use by charity
The depreciation rates and methods used are disclosed in note 9.2.		 o
a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

44

Investments

Stocks and work in progress

Debtors Current asset investments

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

----- Start of picture text -----
Yes No N/a
They are valued at cost. 
Fixed asset investments in quoted shares, traded bonds and similar Yes No N/a
investments are valued at initially at cost and subsequently at fair 
value (their market value) at the year end. The same treatment is
Investments held for resale or pending their sale and cash and cash Yes No N/a
equivalents with a maturity date of less than 1 year are treated as

current asset investments
Yes No N/a
Stocks held for sale as part of non-charitable trade are measured at the lower
or cost or net realisable value. 
Yes No N/a
Goods or services provided as part of a charitable activity are measured at
net realisable value based on the service potential provided by items of stock. 
Yes No N/a
Work in progress is valued at cost less any foreseeable loss that is likely to
occur on the contract. 
Debtors (including trade debtors and loans receivable) are measured on initial Yes No N/a
recognition at settlement amount after any trade discounts or amount

advanced by the charity. Subsequently, they are measured at the cash or
The charity has has investments which it holds for resale or pending their sale Yes No N/a
and cash and cash equivalents with a maturity date less than one year. These 
include cash on deposit and cash equivalents with a maturity date of less than
Yes No N/a
They are valued at fair value except where they qualify as basic 
financial instruments.
----- End of picture text -----

45

Section C

Notes to the accounts (cont)

Note 3 Analysis of income

----- Start of picture text -----
Restricted
Unrestricte income Endowme
d funds funds nt funds Total funds Prior year
Analysis £ £
-
Donations Donations and gifts 307,905 91,167 399,072 348,467
and Gift Aid 25,661 - - 25,661 -
- - - - -
legacies: Legacies
General grants provided by
government/other charities - - - - -
Membership subscriptions and
sponsorships which are in substance
donations - - - -
- - - - -
Donated goods, facilities and services
Other - - - -
Total 333,566 91,167 - 424,733 348,467
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other
- - - - -
trading
activities: - - - - -
- - - - -
Other - - - - -
Total - - - - -
Income Interest income - - - - -
from Dividend income - - - - -
- - - - -
investment Rental and leasing income
Other - - - - -
s:
Total - - - - -
Separate - - - - -
material - - - - -
item of - - - - -
income: - - - - -
Total - - - - -
Other: Conversion of endowment funds into - - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of
intellectual property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 333,566 91,167 - 424,733 348,467
----- End of picture text -----

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Other information:

All income in the prior year was unrestricted except for: (please provide description and amounts)

Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.

Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

The charity received significant restricted donations amounting to £91,167 during the year, designated for specific international relief projects.

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Section C Notes to the accounts Note 6 Analysis of expenditure

(cont)

----- Start of picture text -----
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies
- - - - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and social - - - - -
Staging fundraising events - - - - -
Fudraising agents - - - - -
Operating charity shops - - - - -
Operating a trading company undertaking non- - - - - -
h it bl t di ti it
Advertising, marketing, direct mail and publicity 9,702 - - 9,702 12,322 - - 12,322
Start up costs incurred in generating new source - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
- - - - - - - -
Portfolio management costs
Cost of obtaining investment advice - - - - - - - -
Investment administration costs - - - - - - - -
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and maintenance
Total expenditure on raising funds 9,702 - - 9,702 12,322 - - 12,322
Expenditure on charitable activities:
Charitable Activities Carried out Overseas 207,474 91,167 - 298,641 309,727 - - 309,727
- - - - - - - -
Total expenditure on charitable activities
207,474 91,167 - 298,641 309,727 - - 309,727
----- End of picture text -----

Separate material item of expense

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CC17a (Excel)

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- - - - - - -
- - - - - - -
Total - - - - - - - -
Other
Administrative Expenses 16,998 - - 16,998 8,964 - - 8,964
Governance Costs 1,260 - - 1,260 630 - - 630
- - - - - - - -
- - - - - - - -
Total other expenditure 18,258 - - 18,258 9,594 - - 9,594
TOTAL EXPENDITURE 235,434 91,167 - 326,601 331,643 - - 331,643
Other information:
Analysis of expenditure on charitable activities
This year Last year
Activity or programme Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total this
year		 Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total last
year
£ £ £ £ £ £ £ £
Flood Appeal/Natural Disaster Emergency Response 5,200 - - 5,200 4,800 - - 4,800
Food Pack Distributions 35,000 - - 35,000 31,500 - - 31,500
Qurbani Meat Support 10,500 - - 10,500 9,500 - - 9,500
Ramadan Project 36,288 - - 36,288 41,250 - - 41,250
Water Wells 36,000 - - 36,000 51,600 - - 51,600
Wheel Chair Distribution 32,000 - - 32,000 32,380 - - 32,380
Winter Aid 15,200 - - 15,200 18,000 - - 18,000
Widow Support 24,840 - - 24,840 25,490 - - 25,490
Micro Businesses for women empowerment 14,700 - - 14,700 13,657 - - 13,657
Solar Panel Distribution 11,250 - - 11,250 - - - -
Medical Aid 5,500 - - 5,500 5,200 - - 5,200
Emergency Shelter 10,400 - - 10,400 12,350 - - 12,350
Orphan Support 61,763 - - 61,763 64,000 - - 64,000
Total 298,641 - - 298,641 309,727 - - 309,727

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Notes to the accounts

Section C

Note 10 Details of certain items of expenditure

10.1 Fees for examination 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. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid
to the independent examiner

Independent examiner’s fees
Assurance services other than audit or independent examination
Tax advisory fees		 This year
Last year
£
£
250
630
-
-
-
-
-
-

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CC17a (Excel)

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Section C

(cont)

Notes to the accounts

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

This year
Last year
£
£
Accruals for grants payable
-
-
Bank loans and overdrafts
-
-
Trade creditors
630
-
Payments received on account for contracts or
performance-related grants
-
-
Accruals and deferred income
-
-
Taxation and social security
-
-
Other creditors
-
-
Total
630
-
20.2 Deferred income
Please explain the reasons why income is deferred.
Movement in deferred income account
Balance at the start of the reporting period
Amounts added in current period
Amounts released to income from previous periods
Amounts falling due within
one year
Balance at the end of the reporting period
Please complete this note if the charity has deferred income.
This year		 This year
Last year
£
£
-
-
-
-
630
-
-
-
-
-
-
-
-
-
Amounts falling due within
one year		 This year
Last year
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-

Amounts falling due after
more than one year
-
-
This year
Last year
£
£
-
-
-
-
-
-
Last year
-
-

51

CC17a (Excel)

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Notes to the accounts (cont)

Section C

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Movements in recognised provisions and funding commitment during the period
21.2 Please provide:
- a brief description of any obligations on the
balance sheet and the expected amount and timing
of resulting payments;
- an indication of the uncertainties about the amount
or timing of those outflows; and
- the amount of any expected reimbursement, stating
the amount of any asset that has been recognised for
that expected reimbursement.
21.3 For any funding commitment that is not
recognised as a liability or provision, provide details
of commitment made, the time frame of that
commitment, any performance-related conditions
and details of how the commitment will be funded
(with contracts for capital expenditure separately
identified).
21.4 Where unrestricted funds have been designated
to a fund commitment, please disclose the nature of
any amounts designated and the likely timing of that
expenditure.
Amounts added in current period
Amounts charged against the provision in the current period
Unused amounts reversed during the period
Balance at the start of the reporting period
Balance at the end of the reporting period
The charity made no funding
commitments that extend
beyond the year-end.
No unrestricted funds were
designated for future
expenditure.
The charity had no provisions
or obligations requiring
disclosure. There were no
amounts with uncertain timing
or amount, and no expected
reimbursements.
This year
This year		 This year
Last year
£
£
-
-
-
-
-
-
-
-
-
-
The charity made no funding
commitments that extended beyond
the year-end.
No unrestricted funds were
designated for future expenditure in
the prior year.
The charity had no provisions or
obligations requiring disclosure.
There were no amounts with
uncertain timing or amount, and
no expected reimbursements.
Last year
Last year

CC17a (Excel)

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52

Section C

(cont)

Notes to the accounts

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

----- Start of picture text -----
This year Last year
The charity’s only financial The charity held only basic
instrument is cash at bank. The financial instruments, primarily
charity does not hold any cash at bank and trade creditors.
debtors, creditors, loans, No loans, investments, or other
investments, or other financial significant financial instruments
instruments. The charity is not existed.
exposed to significant financial
risk.
None. The charity has not None. No financial assets were
pledged any financial assets as used as security.
security.
----- End of picture text -----

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

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CC17a (Excel)

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Section C

Notes to the accounts (cont)

Note 24
Cash at bank and in hand
Other
Cash at bank and on hand
Total
Short term cash investments (less than 3 months maturity date)
Short term deposits		 This year
Last year
£
£
-
-
-
-
157,829
58,455
-
-
157,829
58,455

54

CC17a (Excel)

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Notes to the accounts

Section C

(cont)

Note 25 Fair value of assets and liabilities

----- Start of picture text -----
This year Last year
The charity held only cash at bank in
The charity is exposed to minimal financial the prior year. There were no
risk. The only financial asset held is cash at debtors, creditors, loans, or
bank. The charity has no debtors, no loans, investments. Financial risk exposure
no creditors, and no investments. was minimal and there were no
Accordingly, the charity is not exposed to exposures to credit, liquidity, or
credit risk, liquidity risk, or market risk. market risk.
Cash is held with a UK regulated financial
institution and managed conservatively to
ensure funds are readily available for
charitable activities.
Not applicable – the charity does not hold Not applicable – the charity did not
any financial instruments measured at fair hold any financial instruments
value. No changes in fair value were measured at fair value in the prior
recognised in the Statement of Financial year.
Activities.
----- End of picture text -----

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

55

CC17a (Excel)

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Section C

Notes to the accounts

(cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the

Please provide details of the nature of the
event
Provide an estimate of the financial effect
of the event or a statement that such an
estimate cannot be made		 There were no events after
the end of the reporting
period that required
disclosure.
Not applicable – no such
events occurred.
This year
Last year
There were no events after the
end of the reporting period that
require disclosure.
Not applicable – no such events
occurred.

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----- Start of picture text -----
Section C Notes to the accounts (cont)
Note 27 Charity funds
----- End of picture text -----

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Unrestricted Fund UR General charitable purposes 58,831 330,318 - 235,434 - - 153,715
Restricted Fund R Funds restricted by donors for specific c - 91,167 - 91,167 - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 58,831 421,485 - 326,601 - - 153,715
----- End of picture text -----*

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----- Start of picture text -----
Section C Notes to the accounts (cont)
Note 27 Charity funds (cont)
27.2 Details of material funds held and movements during the PREVIOUS reporting period
----- End of picture text -----

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Unrestricted Funds UR General Purposes 55,034 348,467 - 331,643 - - 71,858
Designated Funds R - - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 55,034 348,467 - 331,643 - - 71,858
----- End of picture text -----*

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CC17a (Excel)

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report Independent Examiner’s Report
Report to the trustees ARYANA AID
On accounts for the year 31/03/2025 Charity no 1130232
ended (if any)
Set out on pages Set out on pages 27 to 46

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2025.

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.

35

Oct 2018

IER

Independent examiner's statement

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of Association of Chartered Certified Accountants.

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:

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.

Overseas activities

The charity undertakes humanitarian and relief activities overseas. During the year, these activities were delivered primarily through programmes supporting orphans, widows and vulnerable families, food distribution, water and sanitation projects, emergency relief, medical assistance, and other humanitarian support.

The trustees are responsible for ensuring appropriate oversight and control of overseas operations. In carrying out the independent examination, consideration was given to the charity’s arrangements for the management and monitoring of overseas activities, including financial controls and governance procedures.

Based on the procedures performed, no matters have come to my attention that require disclosure in this report.

Signed: Date: 02/01/2026 Name: PaulArt Accounting & Tax Services Ltd Relevant professional Association of Chartered Certified Accountants qualification(s) or body (if any): ~~a~~ Address: Suite 210, 33 Great George Street Leeds, England LS1 3AJ

36

Oct 2018

IER

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).

Give here brief details of any items that the examiner wishes to disclose .

37

Oct 2018

IER