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



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

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



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

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



29 



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



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## **Structure, Governance and Management** 

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



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

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



31 



**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**<br>~~es~~|**Office (if any)**<br>~~es~~|**Dates acted if not for whole**<br>**year **|**Name of person (or body) entitled**<br>**to appoint trustee (ifany)**|
|---|---|---|---|
|**Syed Raza**<br>~~es~~<br>~~a~~|**Chair**<br>~~es~~|||
|**Abdul Hadi**<br>~~a~~|**Trustee**|||
|**Abdul Basit**<br>~~a~~<br>~~a~~|**Trustee**<br>~~ee~~|~~ee~~|~~ee~~|
|**Syed Muhammad**<br>**Murtaza**<br>~~a~~<br>~~a~~<br>~~a~~|**Trustee**<br>~~ee~~<br>~~ee~~|~~ee~~<br>~~ee~~|~~ee~~<br>~~ee~~|
|**Syed Muhammad**<br>**Amir**<br>~~a~~<br>~~a~~<br>~~a~~|**Trustee**<br>~~ee~~<br>~~ee~~<br>~~ee~~|~~ee~~<br>~~ee~~<br>~~ee~~|~~ee~~<br>~~ee~~|
|**Syed Muhammad**<br>**Mustafa**<br>~~a~~<br>~~a~~|**Trustee**<br>~~ee~~<br>~~ee~~|~~ee~~<br>~~ee~~|~~ee~~|
|**Syed Amin**<br>~~a~~|**Trustee**<br>~~ee~~|~~ee~~||
|**Pukhtoon Khan**<br>~~a~~|**Trustee**|||
|9<br>~~a~~||||
|10<br>~~a~~||||
|11<br>~~a ~~<br>~~es~~|~~a~~<br>|||
|12<br> <br>~~es~~|~~a~~<br>|||
|13<br> <br>~~esa~~|~~a~~<br>~~a~~|~~a~~|~~a~~|
|14<br>~~a~~<br>~~Pa~~|~~a~~<br>~~Paevr~~|~~a~~<br>~~evraeoe~~|~~a~~<br>~~oe~~|
|15<br>~~Pa~~<br>~~cos~~|~~Paevr~~<br>~~eeWie~~|~~evraeoe~~<br>~~Wie~~|~~oe~~<br>~~i~~|
|16<br>~~Pa~~<br>~~cos~~<br>~~osfom~~<br>~~82~~|~~Pa evr~~<br>~~eeWie~~<br>~~Le~~<br>|~~evr ae oe~~<br>~~Wie~~<br>~~Le~~<br>~~2~~<br>|~~oe~~<br>~~i~~<br>~~Le~~<br>~~2~~<br>|
|17<br>~~cos~~<br>~~osfom~~<br>~~82|~~<br>~~eae~~|~~ee Wie~~<br>~~Le~~<br>~~|cha~~~~**r**ily~~<br>|~~Wie~~<br>~~Le~~<br>~~2~~<br>~~ilyR~~~~**eg**No4130232~~<br>|~~i~~<br>~~Le~~<br>~~2~~<br>~~4130232~~|
|18<br>~~os fom~~<br>~~82|~~<br>~~eaees,~~|~~Le~~<br>~~|cha~~~~**r**ily~~<br>~~es,Jay~~|~~Le~~<br>~~2~~<br>~~ilyR~~~~**eg**No4130232~~<br>~~yR~~|~~Le~~<br>~~2~~<br>~~4130232~~|
|19<br>~~82 |~~<br>~~eaees,~~|~~|cha~~~~**r**ily~~<br>~~es,Jay~~|~~2~~<br>~~ilyR~~~~**eg**No4130232~~<br>~~yR~~<br>~~Notes~~|~~2~~<br>~~4130232~~<br>~~Notes~~|
|20<br> ~~|~~<br>~~eae es,~~<br>~~a~~|~~| cha~~~~**r**ily~~<br>~~es, J a y~~|~~ily R~~~~**eg** No 4130232~~<br>~~y R~~|~~4130232~~|



– 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** ~~|~~ 

34 



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


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 -----**<br>
£25<br>**----- End of picture text -----**<br>


**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** 

6 



## **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:** 

- **Tailoring and garment production Embroidery, weaving, and other artisan crafts Textile and handcraft work Small-scale food production** 

- **Basic home-based business management** 

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** 

- **Education:** Reliable lighting allows children to study safely after dark. 

- **Health and Safety:** Access to clean, renewable energy reduces reliance on kerosene lamps and other unsafe energy sources. 

- **Economic Empowerment:** Electricity enables small home-based enterprises, supporting additional income opportunities. 

## **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** 

9 



## **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** : 

- Designed for both small villages and larger communities, ensuring wide accessibility. 

- **Long-Term Community Benefits** : Reliable water sources reduce time spent collecting water, allowing children to attend school and adults to engage in productive activities. 

## **Health and Hygiene Improvements** : 

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

- **Sustainability and Maintenance Support** : Aryana Aid ensures that water systems remain operational through training local communities in upkeep and management. 

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.** 

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## **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:** 

- **Provision of Essential Needs:** Regular food packs, clean water, and access to healthcare for widows and their families. 

- **Safe and Secure Housing:** Ensuring widows have a stable home environment to raise their children safely. 

- **Skills Development and Vocational Training:** Offering tailored training in tailoring, embroidery, handicrafts, and home-based business skills to help widows generate income. 

- **Psychosocial Support:** Emotional counselling, peer support networks, and community engagement to address trauma and isolation. 

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. 

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## **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 -----**<br>
£70<br>**----- End of picture text -----**<br>


**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** 

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## **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. 


**----- Start of picture text -----**<br>
yr 16<br>**----- End of picture text -----**<br>




## **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<br>**----- End of picture text -----**<br>




## **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. 

- Millions of Afghan families live in damaged shelters, exposed to the harsh cold. 

- Winter threatens not only lives but livelihoods: **tens of thousands of livestock** a critical source of food and income perish due to freezing temperatures and lack of fodder. 

## **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: 

- **Warm blankets, food and clothing Fuel or safe heating sources** 

- **Shelter and winter-proof tents** 

- **Nutritious food and basic household essentials** 


**----- Start of picture text -----**<br>
Emergency<br>Blanket  Food Pack<br>Shelter Winter Pack<br>£25   £70<br> £130  £120<br>**----- End of picture text -----**<br>


## **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.** 


**----- Start of picture text -----**<br>
 Lamb<br> Goat<br>£120.00<br>£90.00<br>Prices<br>**----- End of picture text -----**<br>


**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:** 

- Maintaining the highest standards of transparency and accountability to our donors. Delivering all projects within the established timelines, wherever practicable. 

- Providing timely, comprehensive updates on the progress of our initiatives. 

- Ensuring that every donation designated for a specific project is used exclusively for its intended purpose, maximising impact and trust. 


**----- Start of picture text -----**<br>
DONOR-SPECIFIED GIFT AID TAX RECYCLED GOODS<br>CONTRIBUTIONS RELIEF PROCEEDS<br>Funds specifically Government tax Revenue<br>allocated to relief claimed on generated from<br>administration eligible donated items<br>donations<br>**----- End of picture text -----**<br>


## **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** 

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## **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 -----**<br>
||||||||
|---|---|---|---|---|---|---|
|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 -----**<br>


38 




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


_**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 

- and with*  Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 

- and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) 

- and with the Charities Act 2011. 

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

- -Tick as appropriate 

## **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). 


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


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|**Section C**|Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>_This standard list of accounting policies has been applied by the charity except for_<br>_those ticked "No" or "N/a".  Where a different or additional policy has been adopted_<br>_then this is detailed in the box below._<br>**Notes to the accounts**<br>**(cont)**<br>These are included in the Statement of Financial Activities (SoFA) when:<br><br>the charity becomes entitled to the resources;<br>·<br>it is more likely than not that the trustees will receive the resources; and<br><br>the monetary value can be measured with sufficient reliability.<br>There has been no offsetting of assets and liabilities, or income and<br>expenses, unless required or permitted by the FRS 102 SORP or FRS 102.<br>Grants and donations are only included in the SoFA when the general<br>income recognition criteria are met (5.10 to 5.12 FRS102 SORP).<br>This is only included in the SoFA once the charity has provided the<br>related goods or services or met the performance related conditions.<br>Donated goods are measured at fair value (the amount for which the<br>asset could be exchanged) unless impractical to do so.<br>In the case of performance related grants, income must only be<br>recognised to the extent that the charity has provided the specified<br>goods or services as entitlement to the grant only occurs when the<br>Legacies are included in the SOFA when receipt is probable, that is,<br>when there has been grant of probate, the executors have<br>established that there are sufficient assets in the estate and any<br>The charity has received government grants in the reporting period<br>Gift Aid receivable is included in income when there is a valid<br>declaration from the donor.  Any Gift Aid amount recovered on a<br>donation is considered to be part of that gift and is treated as an<br>The cost of any stock of goods donated for distribution to<br>beneficiaries is deemed to be the fair value of those gifts at the time<br>of their receipt and they are recognised on receipt.  In the reporting|
|---|---|
|**Recognition of income**<br>**Note 2**<br>**Accounting policies**<br>**2.2 INCOME**<br>**Donated goods**<br>**Contractual income and performance related grants**<br>**Offsetting**<br>**Grants and donations**<br>**Legacies**<br>**Government grants**<br>**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 -----**<br>
Yes No N/a<br><br>Yes No N/a<br><br>Yes No N/a<br><br>Yes No N/a<br><br>Yes No N/a<br><br>Yes No N/a<br><br>Yes No N/a<br><br>Yes No N/a<br><br>Yes No N/a<br><br>Yes No N/a<br><br>Yes No N/a<br><br>Yes No N/a<br><br>Yes No N/a<br><br>Yes No N/a<br>**----- End of picture text -----**<br>


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**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. 

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



44 



## **Investments** 

## **Stocks and work in progress** 

## **Debtors Current asset investments** 

## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** 


**----- Start of picture text -----**<br>
Yes No N/a<br>They are valued at cost. <br>Fixed asset investments in quoted shares, traded bonds and similar  Yes No N/a<br>investments are valued at initially at cost  and subsequently at fair  <br>value (their market value) at the year end. The same treatment is<br>Investments held for resale or pending their sale and cash and cash  Yes No N/a<br>equivalents with a maturity date of less than 1 year are treated as<br><br>current asset investments<br>Yes No N/a<br>Stocks held for sale as part of non-charitable trade are measured at the lower<br>or cost or net realisable value. <br>Yes No N/a<br>Goods or services provided as part of a charitable activity are measured at<br>net realisable value based on the service potential provided by items of stock. <br>Yes No N/a<br>Work in progress is valued at cost less any foreseeable loss that is likely to<br>occur on the contract. <br>Debtors (including trade debtors and loans receivable) are measured on initial Yes No N/a<br>recognition at settlement amount after any trade discounts or amount<br><br>advanced by the charity.  Subsequently, they are measured at the cash or<br>The charity has has investments which it holds for resale or pending their sale Yes No N/a<br>and cash and cash equivalents with a maturity date less than one year. These  <br>include cash on deposit and cash equivalents with a maturity date of less than<br>Yes No N/a<br>They are valued at fair value except where they qualify as basic  <br>financial instruments.<br>**----- End of picture text -----**<br>


45 



**Section C** 

**Notes to the accounts (cont)** 

## **Note 3 Analysis of income** 


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


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CC17a (Excel) 

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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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CC17a (Excel) 

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## **Section C Notes to the accounts Note 6 Analysis of expenditure** 

## **(cont)** 


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


## **Separate material item of expense** 

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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**<br>**undertaken**<br>**directly**|**Grant**<br>**funding of**<br>**activities**||||**Support**<br>**Costs**||||**Total this**<br>**year**|**Activities**<br>**undertaken**<br>**directly**|**Grant**<br>**funding of**<br>**activities**||||**Support**<br>**Costs**||||**Total last**<br>**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**<br>**to the independent examiner**<br> <br>**Independent examiner’s fees**<br>**Assurance services other than audit or independent examination**<br>**Tax advisory fees**|**This year**<br>**Last year**<br>**£**<br>**£**<br>250<br>630<br>-<br>-<br>-<br>-<br>-<br>-|
|---|---|



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



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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**<br>**21.2  Please provide:**<br>**- a brief description of any obligations on the**<br>**balance sheet and the expected amount and timing**<br>**of resulting payments;**<br>**- an indication of the uncertainties about the amount**<br>**or timing of those outflows; and**<br>**- the amount of any expected reimbursement, stating**<br>**the amount of any asset that has been recognised for**<br>**that expected reimbursement.**<br>**21.3  For any funding commitment that is not**<br>**recognised as a liability or provision, provide details**<br>**of commitment made, the time frame of that**<br>**commitment, any performance-related conditions**<br>**and details of how the commitment will be funded**<br>**(with contracts for capital expenditure separately**<br>**identified).**<br>**21.4  Where unrestricted funds have been designated**<br>**to a fund commitment, please disclose the nature of**<br>**any amounts designated and the likely timing of that**<br>**expenditure.**<br>**Amounts added in current period**<br>**Amounts charged against the provision in the current period**<br>**Unused amounts reversed during the period**<br>**Balance at the start of the reporting period**<br>**Balance at the end of the reporting period**<br>**_The charity made no funding_**<br>**_commitments that extend_**<br>**_beyond the year-end._**<br>**_No unrestricted funds were_**<br>**_designated for future_**<br>**_expenditure._**<br>**_The charity had no provisions_**<br>**_or obligations requiring_**<br>**_disclosure. There were no_**<br>**_amounts with uncertain timing_**<br>**_or amount, and no expected_**<br>**_reimbursements._**<br>**This year**<br>**This year**|**This year**<br>**Last year**<br>**£**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|
|---|---|
||-<br>-|
||**The charity made no funding**<br>**commitments that extended beyond**<br>**the year-end.**<br>**No unrestricted funds were**<br>**designated for future expenditure in**<br>**the prior year.**<br>**_The charity had no provisions or_**<br>**_obligations requiring disclosure._**<br>**_There were no amounts with_**<br>**_uncertain timing or amount, and_**<br>**_no expected reimbursements._**<br>**Last year**<br>**Last year**|



CC17a (Excel) 

04/01/2026 

52 



**Section C** 

**(cont)** 

**Notes to the accounts** 

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


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


**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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**Section C** 

**Notes to the accounts (cont)** 

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



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**Notes to the accounts** 

## **Section C** 

## **(cont)** 

## **Note 25 Fair value of assets and liabilities** 


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


**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.** 

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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**<br>**event**<br>**Provide an estimate of the financial effect**<br>**of the  event or a statement that such an**<br>**estimate cannot be made**|**_There were no events after_**<br>**_the end of the reporting_**<br>**_period that required_**<br>**_disclosure._**<br>**_Not applicable – no such_**<br>**_events occurred._**<br>**This year**<br>**Last year**<br>**_There were no events after the_**<br>**_end of the reporting period that_**<br>**_require disclosure._**<br>**_Not applicable – no such events_**<br>**_occurred._**|
|---|---|



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


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


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


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


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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. 

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**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: 

- 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. 

## **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 

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**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** . 

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**Oct 2018** 

**IER** 

