## CHARITY REGISTERED NUMBER:1135456
## PUBLIC WELFARE TRUST
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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ABU & ABU
CHARTERED CERTIFIED ACCOUNTANTS
ABU NOWSHED CENTRE
71 WORDSWORTH ROAD
SMALL HEATH, BIRMINGHAM
B10 OED
WEST MIDLANDS
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## PUBLIC WELFARE TRUST
## LEGAL AND ADMINISTRATIVE INFORMATION
Registered Charity Number: 1135456 Chairman: khalid Mahmood Hfz Trustees: khalid Mahmood Hfz Nargis Noreen Manir Ahmed Hfz Zahida Akbar Sajid Mahmood Registered Office: 259 Somerville Road Birmingham B10 9DD Accountants: Abu & Abu Chartered Certified Accountants Abu Nowshed Centre 71 Wordsworth Road Small Heath, Birmingham B10 0ED West Midlands
,
Bankers: Natwest Bank Plc
## PUBLIC WELFARE TRUST
## FOR THE YEAR ENDED 31 MARCH 2025
## CONTENTS
Page Charity - Examiners report 1 Trustees' report 2 Balance sheet 4 Statement of financial activities 5 Schedule of funds 6 Notes 7
## INDEPENDENT EXAMINER'S REPORT
## TO THE TRUSTEES OF PUBLIC WELFARE TRUST
,
## FOR THE YEAR ENDED 31 MARCH 2025
I report on the accounts which are set out on pages 4 to 9
## Respective responsibilities of the PUBLIC WELFARE TRUST and examiner
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to:
The trustees who are also directors of the company for the purpose of
Examine the accounts under section 145 of the 2011 Act; follow the procedures laid down in the general directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act); and state whether particular matters have come to my attention.
## Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
## Independent examiner's statement
In our opinion the financial statements:
give a true and fair view of the of the state of the company's affairs as at 31 March 2025 and of its loss for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice - Financial Reporting Standard 102; and
have fy RF in accordance with the requirements ofthe Companies Act 2006. Ninh S. Dated:9 July 2025 Abu Now: hed, FCCA Chartered Certified Accountants Abu Nowshed Centre 71 Wordsworth Road Small Heath, Birmingham B10 OED
West Midlands
Page 1
## PUBLIC WELFARE TRUST
## REPORT OF THE PUBLIC WELFARE TRUST
## FOR THE YEAR ENDED 31 MARCH 2025
The PUBLIC WELFARE TRUST present their annual report for the year ended 31 March 2025 under the Charities Act 2011, together with the financial statements for the year, and confirm that the latter comply with the requirements of the Act, the Trust Deed and the Charities SORP 2005.
## Structure, Governance and Management
## Trustee induction and training
New Trustees undergo an orientation day to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision making processes, the business plan and recent financial performance of the charity. During the induction day they meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.
## Organisation
A board of trustees of up to 5 members, who meet quarterly, administers the charity.
## Risk policy
The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks. .
## Volunteers
Many volunteers give up their time to help at the branches, particularly at weekends and in the evenings. We are greatly indebted to these volunteers for their commitment and support.
## Objectives and activities
The principal activity of the company continues to be that of overseas humanitarian charitable activities.
## Achievements and performance
The charity continues advancing its charitable activities overseas. During the reporting year, the charity's activities included the following overseas projects Health and Safety workshops community centre maintenance, Food distribution.
## Financial review
Plans for future periods
Page 2
PUBLIC WELFARE TRUST
## REPORT OF THE PUBLIC WELFARE TRUST (Continued)
## FOR THE YEAR ENDED 31 MARCH 2025
Trustees are confident that their strong team will continue its operation overseas. Accounting and reporting responsibilities
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently; observe the methods and principles in the Charities SORP 2019 (FRS102); make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been
followed,subject to any material departures disclosed and explained in
the financial statements; prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provision of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees on 9 July 2025 signed on its behalf by:
khafid Mahmood Hfz Trustee
Page 3
## PUBLIC WELFARE TRUST
||BALANCE SHEET|BALANCE SHEET|||||
|---|---|---|---|---|---|---|
||AT 31 MARCH 2025||||||
||Note|2025|||2024||
|||£|£|£||£|
|Current assets|||||||
|Bank Accounts||38,063||43,903|||
|||38,063||43,903|||
|Creditors|||||||
|Amounts falling due within|||||||
|one year|4|600||1,200|||
|Net current assets|||37,463|||42,703|
|Total assets less current liabilities|||37,463|||42,703|
|Net assets|||£37,463|||£42,703|
|Capital funds|||||||
|Unrestricted funds|||37,463|||42,703|
|Totalfunds|||£37,463|||£42,703|
Approved by the trustees on 9 July 2025 and signed on its behalf.
khalid Mahmood Hfz
The annexed notes form part of these financial statements.
Page 4
## PUBLIC WELFARE TRUST
## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Unrest'd|FundsTotal|FundsTotal|
|Funds|2025|2024|
|£|£|£|
|Incoming|resources|
|Incoming|Resources|from|
|generated funds:|
|Voluntary income|26,587|26,587|6,786|
|Total incoming|resources|26,587|26,587|6,786|
|Resources|expended|
|Charitable|activities|31,227|31,227|24,160|
|Governance|costs|600|600|600|
|Total|resources|expended|31,827|31,827|24,760|
|Net|movement|in|funds|"|(3,240)|(5,240)|~|(17,974)|
|Total funds brought|forward|£42,703|£ 42,703|60,677|
|Total funds|carried forward|£37,463|£ 37,463|£ 42,703|
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Details of Incoming resources and resources used are given in the notes to the financial statements.
Page 5
## PUBLIC WELFARE TRUST
## STATEMENT OF FINANCIAL ACTIVITIES
## DETAILED ANALYSIS OF MOVEMENTS IN FUNDS FOR THE YEAR ENDED 31 MARCH 2025
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|||||
|---|---|---|---|
|2025|2024|
|£|£|£|£|
|General|Fund|
|Balance B/fwd|42,703|60,677|
|Deficit|for the year|(5,240)|(17,974)|
|37,463|42,703|
|Total funds|at 31 March 2025|£37,463|£ 42,703|
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Page 6
## PUBLIC WELFARE TRUST
## NOTES TO THE FINANCIAL STATEMENTS
## FOR THE YEAR ENDED 31 MARCH 2025
## 1. Accounting policies
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 (as updated through Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.
The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.
The financial statements are prepared on a going concern basis under the historical convention (modified to include certain items at fair value). The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.
## Incoming resources
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.
## Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Plant and Machinery - 20% per annum of cost
Fixtures and Fittings - 20 % per annum of cost Motor Vehicles - 25% per annum of cost
Page 7
## PUBLIC WELFARE TRUST
NOTES TO THE FINANCIAL STATEMENTS (Continued)
## FOR THE YEAR ENDED 31 MARCH 2025
## 2. Turnover
Turnover is attributable solely from donations received from publics.
## 3. Staff costs
## 4. Creditors
||Amounts fallingdue withinone year:-|||||
|---|---|---|---|---|---|
||||2025||2024|
||||£||£|
||SundryCreditors||600||1,200|
||||£
600||£ 1,200|
|5.|Incoming resources|||||
|||Unrest'd
Funds|Total
Funds||Total
Funds|
|||2025|2025|.|2024|
|||£|£||£|
||VoluntaryIncome|||||
||Donations|24,287|24,287||4,236|
||Zakath fund|2,300|2,300||2,550|
|||26,587|26,587||6,786|
|6.|Charitable activities||.|||
|||2025|2025||2024|
|||£|£||£|
||Overseas Donations|31,227|||24,160|
||||31,227||24,160|
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## PUBLIC WELFARE TRUST
## NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31 MARCH 2025
7. Governance costs 2025 2025 2024 £ £ £ Accountancy & IE Report 600 600 600 600