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2021-12-31-accounts

Charity number: 1137154

Zobia Nazley Memorial Trust

Trustees' report and financial statements

for the year ended 31 December 2021

Zobia Nazley Memorial Trust

Contents

Page
Legal and administrative information 1
Trustees report 2 - 3
Independent examiners' report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 9

Zobia Nazley Memorial Trust

Legal and administrative information

Charity number 1137154
Business address 353 Upper Balsall Heath Road
Balsall Heath
Birmingham
B12 9DR
Registered office 353 Upper Balsall Heath Road
Balsall Heath
Birmingham
B12 9DR
Trustees Mohammed Iqbal
Qamar Haq Qureshi
Mohammed Saddique
Secretary Mohammed Saddique
Accountants SF Chartered Certified Accountants
Fairgate House
205 Kings Road
Tyseley
Birmingham
B11 2AA

Page 1

Zobia Nazley Memorial Trust

Report of the trustees for the year ended 31 December 2021

The trustees present their report and the financial statements for the year ended 31 December 2021. The trustees who served during the year and up to the date of this report are set out on page 1.

Structure, governance and management

Zobia Nazley Memorial Trust is an unincorporated charity. It was formed in November 2004 to help disabled children who live in Azad Kahmir and Pakistan. There are three trustees who govern the charity. Membership is open to anyone interested and who are able to contibute towards the objective.

Objectives and activities

The principal objectives for which the charity was formed are as under:

  1. To promote the relief and rehabilitation of physically and mentally disabled children/people in Azad Kashmir and Pakistan by establishing and providing therapeutic facilities & educational programmes, vocational training programmes, vocational training centres, paramedical training and other services relevant to the needs of such disabled children/people and their families (including the manufacture and provision of aids and equipment).

  2. To reach out to disabled persons and their families and provide a range of relief and care services. Such services may be provided through institutional care or in their homes in case the families and their disabled members are unable to access the services outside the house;

  3. To enable and empower the persons with disability to live as independently and as fully as possible within and as close to the community to which they belong.

  4. To provide social aid through the trust to poor families, widows, orphans, disabled children.

  5. To assist and promote the cause of human welfare, in collaboration with similar organisations and foundations engaged in rehabilitation (and social welfare) of the people from backward and far-flung agencies of Azad Kashmir and refugees settled in remote areas of Pakistan

Achievements and performance

The charity has continued to help many disabled children and their families by providing them with school fees, books and meals. The charity was also fortunate to receive a full container of used wheerchairs, standing frames, walking frames, feeding chairs, playmats, lifting hoist and other equipment from Victoria School and old peoples homes in Birmingham which would otherwise be scrapped. The charity sent this equipment to Azad Kashmir where they are being used by disabled school children.

Financial review

During the year, the charity received gross donations of £69,984 and expended £15,221 resulting in a surplus of £54,763 which is carried forward to next year.

Due to the restrictions surrounding COVID-19 throughout the year, the annual dinner was cancelled. However the organisation continued to raise funds through word of mouth and general support to continue supporting the schools in Pakistan.

Page 2

Zobia Nazley Memorial Trust

Report of the trustees for the year ended 31 December 2021

Statement of trustees' 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).

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 charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to:

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 1993 and the Charity (Accounts and Reports) Regulations 2008. 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

On behalf of the board

Mohammed Saddique Secretary

Page 3

Zobia Nazley Memorial Trust

Independent examiner's report to the trustees on the unaudited financial statements of Zobia Nazley Memorial Trust.

I report on the accounts of Zobia Nazley Memorial Trust for the year ended 31 December 2021 set out on pages 2 to 9.

Respective responsibilities of trustees and independent examiner

As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act), as amended by section 28 of the Charities Act 2006 does not apply and that an independent examination is needed. It is my responsibility to examine the accounts under section 43(3)(a) of the Act, as amended; to follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7)(b) of the Act, as amended; and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

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 connection with my examination, no matter has come to my attention:

(i) which gives me reasonable cause to believe that in any material respect the requirements:

have not been met; or

...........................................................

Allah Ditta Alam

FCCA Independent examiner Office 232 51 Pinfold Street Birmingham

B2 4AY

Page 4

Zobia Nazley Memorial Trust

Statement of financial activities

For the year ended 31 December 2021

Unrestricted
Restricted
funds
funds
Notes
£
£
Incoming resources
Incoming resources from generating funds:
Voluntary income
2
47,485
17,428
Incoming resources from charitable activities
3
5,072
-
Total incoming resources
52,557
17,428
Resources expended
Transfer to Zobia Nazley Memorial Trust (AK)
9,000
6,000
Advertising costs
206
-
Research and development costs
15
-
Total resources expended
9,221
6,000
Total funds brought forward
270,314
110,564
Total funds carried forward
313,650
121,992
2021
Total
£
64,913
5,072
69,985
15,000
206
15
15,221
380,878
435,642
2020
Total
£
75,373
-
75,373
29,075
205
-
29,280
334,786
380,879

The notes on pages 7 to 9 form an integral part of these financial statements.

Page 5

Zobia Nazley Memorial Trust

Balance sheet

as at 31 December 2021

Notes
Current assets
Cash at bank and in hand
Net current assets
Net assets
Funds
5
Restricted income funds
Unrestricted income funds
Total funds
2021
£
£
435,641
435,641
435,641
435,641
121,991
313,650
435,641
2020
£
£
380,878
380,878
380,878
380,878
110,564
270,314
380,878
2020
£
£
380,878
380,878
380,878
380,878
110,564
270,314
380,878
380,878
110,564
270,314
380,878

The financial statements were approved by the trustees on and signed on its behalf by

Mohammed Iqbal Trustee

The notes on pages 7 to 9 form an integral part of these financial statements.

Page 6

Zobia Nazley Memorial Trust

Notes to financial statements for the year ended 31 December 2021

1. Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

1.1. Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005) and the Charities Act 1993.

1.2. Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.

Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.

Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.

1.3. Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

1.4. Research and development

Research expenditure is written off to the profit and loss account in the year in which it is incurred.

Page 7

Zobia Nazley Memorial Trust

Notes to financial statements for the year ended 31 December 2021

2. Voluntary income

Unrestricted
Restricted
funds
funds
£
£
Donations
47,485
17,428
47,485
17,428
2021
Total
£
64,913
64,913
2020
Total
£
75,373
75,373

3. Incoming resources from charitable activities

Unrestricted
funds
£
Grants
5,072
5,072
2021
Total
£
5,072
5,072
2020
Total
£
-
-

4. Employees

Employment costs

No salaries or wages have been paid to employees, including the trustees, during the year.

Number of employees

The average monthly numbers of employees (including the trustees) during the year, calculated on the basis of full time equivalents, was as follows:

2021
Number

Analysis of net assets between funds
Unrestricted
Restricted
funds
funds
£
£
Fund balances at 31 December 2021 as represented by:
Current assets
325,077
110,564
325,077
110,564
2020
Number
Total
funds
£
435,641
435,641

5. Analysis of net assets between funds

Unrestricted funds does not agree to the balance sheet

Restricted funds does not agree to the balance sheet

Page 8

Zobia Nazley Memorial Trust

Notes to financial statements for the year ended 31 December 2021

6.
Unrestricted funds
Unrestricted Fund
7.
Restricted funds
Restricted Fund
At
1 Jan
Incoming
Outgoing
2021
resources
resources
£
£
£
270,314
52,557
)
(9,221
At
1 Jan
Incoming
Outgoing
2021
resources
resources
£
£
£
110,564
17,427
)
(6,000
At
31 Dec
2021
£
313,650
At
31 Dec
2021
£
121,991

Page 9

Zobia Nazley Memorial Trust

The following pages do not form part of the statutory accounts.

Zobia Nazley Memorial Trust

Detailed statement of financial activities

For the year ended 31 December 2021

Incoming resources
Incoming resources from generating funds:
Voluntary income
Donations
Total incoming resources from generating funds
Incoming resources from charitable activities
Grants
Total incoming resources
Resources expended
Costs of generating funds:
Cost of generating voluntary income
Donations
Transfer to Zobia Nazley Memorial Trust (A.K)
Donations - Telephone & Internet
Donations - Bank charges
Total cost of generating voluntary income
Fundraising trading:
cost of goods sold and other costs
Total costs of generating funds
2021
£
£
64,913
64,913
64,913
5,072
5,072
69,985
15,000
206
15
15,221
15,221
15,221
2020
£
£
75,373
75,373
75,373
-
-
75,373
29,075
206
-
29,281
29,281
29,281
2020
£
£
75,373
75,373
75,373
-
-
75,373
29,075
206
-
29,281
29,281
29,281
75,373
75,373
-
-
75,373
29,281
29,281
29,281

Page 11

Zobia Nazley Memorial Trust

Detailed statement of financial activities

For the year ended 31 December 2021

Charitable activities
Governance costs
Activities undertaken directly
Office expenses - Other
Total governance costs
Net incoming/(outgoing) resources for the year
2021
£
-
-
-
54,764
2020
£
)
(1
)
(1
)
(1
46,093

Page 12