## **Withy Trees Welfare & Education**
157 Garstang Road, Fulwood, Preston PR2 3BH Email: office@withytrees.org.uk
Registered Charity Number: 1138788
## Withy Trees Welfare & Education
Report | Year Ending 2022
1 | P a g e
## **Introduction**
1. We are a small U.K. registered charity carrying out humanitarian work in various regions of Asia (and on occasions elsewhere as well).
2. Although we were formally established in 2011, our overall activities have increased in the last 4 years, in particular from the year 2020.
3. We currently do not have any paid employees; all our work is done via volunteers and trustees.
4. We also do not employ or use any paid or professional fundraisers. Our donations are largely via word of mouth, including from the live feedback we send from the ground.
5. We use the premises of 157 Garstang Road (Preston) as our correspondence address, with an office for administrative work.
2 | P a g e
## **Gift Aid**
- We have a 100% donations policy. All administrative, office and project delivery costs are met from Gift Aid.
- Gift Aid is a very important income stream, and we encourage all eligible donors to fill in a Gift Aid declaration, or simply email us with your full name, address, postcode and a declaration that you are a UK taxpayer for Gift Aid purposes.
- Even a donation of £10 with Gift Aid is significant, as these small donations with their Gift Aid soon add up.
- Gift Aid is a government scheme that allows us to reclaim the tax you have paid on your donation at no extra cost to you.
- If you are a UK taxpayer, the value of your gift can be increased by 25% under the Gift Aid scheme at no extra cost to you. This means a donation of £10, for example, could be worth an extra £2.50 to us.
- To be eligible for Gift Aid you must confirm you have paid or will pay an amount of Income Tax and/or Capital Gains Tax for each tax year (6 April to 5 April) that is at least equal to the amount of tax that all the charities or Community Amateur Sports Clubs (CASCs) that you donate to will reclaim on your gifts for that tax year. Your address is needed to identify you as a current UK taxpayer.
||Donation amount|With Gift Aid||
|---|---|---|---|
||£1|£1.25||
||£5|£6.25||
||£10|£12.50||
||£50|£62.50||
||£100|£125||
||£1000|£1250||
|||||
|||||
3 | P a g e
## **What we do in the U.K.**
We work both in the UK and abroad.
Our UK activities are largely funded through grants and Gift Aid. These monies are kept in a separate account. Gift Aid is also utilized to support administration costs of projects outside the UK.
In the UK we have two primary objectives:
- a) “Hygiene Bank” to support those who are struggling due to a drop in income. This project commenced from around July 2020, via a Covid support grant. Approximately on a 6-month average, 20 families a month benefit. This project was inactive in the year 2022, however it is being re-started in 2023, in particular due to the cost-of-living crisis.
- b) We also have a “Hardship Fund” for specific requests. Examples of some individuals we have supported are:
- Syrian Refugees
- Single Parents
- Requests for white goods
- Request for footwear
- Requests for help with school uniforms
Referrals are made by social services, council workers, partner organizations, Imams, faith leaders etc.
4 | P a g e
## **What we do abroad**
These projects are largely funded by donations from the Muslim community, largely in the month of Ramadhan (the month of fasting).
Muslims who meet certain criteria give 2.5% of certain assets to charity. This is known as Zakat.
Zakat donations are used to support projects in poor countries / regions such as:
- Afghanistan – we made two trips in 2022.
- Rohingya Refugees (Bangladesh).
- Rural communities in Bangladesh and India.
- Nepal.
- Pakistan (first project in Feb 2023).
- Turkey (Syrian refugees affected by the earthquake – 2023).
- Syria (those affected by the earthquake – 2023).
As most of our Zakat donors are from South Asia, our projects are primarily focused on these countries.
5 | P a g e
## **Breakdown of funds spent:**
|||**Country**|**Amount**||
|---|---|---|---|---|
||**1**|Afghanistan|**£112,000**||
||**2**|India|**£55,000**||
||**3**|Nepal|**£6540**||
||**4**|Bangladesh|**£4970**||
||**5**|Sri Lanka|**£1010**||
||**6**|U.K.|**£1000**||
||||||
## **Important:**
Funds are allocated to a region / area / country based on the donor’s preference.
6 | P a g e
## **Breakdown of aid delivered personally:**
The following list are countries where we have personally delivered aid.
**----- Start of picture text -----**
Country Date
India October 2021
U.P. & Bihar
Afghanistan February 2022
India (U.P. & Bihar) March 2022
Nepal
Afghanistan May 2022
Afghanistan February 2023
Pakistan
Syria April 2023
Turkey
Afghanistan June 2023
Pakistan
**----- End of picture text -----**
7 | P a g e
## **Focus: Afghanistan Humanitarian Crisis**
## **Almost 6 million Afghans are one step away from famine.**
Source: DEC. Accessed on: 01.06.2023.
In February 2022 we made our first ever visit to Afghanistan.
We were one of the very few and first UK charities to have an “on the ground presence” in Afghanistan, providing aid directly to the poor and needy without any 3[rd] party involvement.
Some detail of the ongoing humanitarian crisis:
1. Drought, economic collapse and rising global food prices have pushed millions in Afghanistan to the brink of famine.
2. Afghanistan is one of the toughest places in the world to be an older person, as many struggle with illness, disability, trauma, and displacement from their homes.
3. Almost 20 million of its 38 million population regularly go hungry.
4. The entire health system is nearing complete collapse and breakdown.
Our projects in Afghanistan:
|1|2|3|4|
|---|---|---|---|
|Food Aid|Cash distribution|School children|Supportingschools|
|||||
|||||
|On a longer-term basis, we are sponsoring children to attend school
and get an education. This project will get children off the streets,
into learning and allow them to earn a respectable living as adults.
A total of four trips have been made to date (two in 2022).||||
8 | P a g e
## **Project delivery**
1. Although we work with local charities abroad, we ensure that our key projects are delivered in our presence.
2. This ensures funds are spent correctly and gives confidence to our donors, as we send live reports on WhatsApp (videos) and via our Instagram page.
3. Our donors also donate on the understanding that we are personally going to deliver aid.
4. The costs of these trips are met via Gift Aid, allowing us to ensure that 100% of the donation reaches the poor and needy.
## **Future**
1. We want to totally separate our UK and foreign operations, in a manner where the foreign projects run under a separate charitable entity. The name of “Just Relief” has been proposed.
2. The reason for this is to ensure our UK operations attract grant funding, and we can clearly demonstrate that we are only working in the UK. Currently the Zakat donations received gives the impression that we have a “strong and healthy” stream of income when this is not the case for our UK operations.
3. As part of our UK operations, we want to support the local community, especially with the “cost of living crisis”.
4. We also wish to sponsor more children in Afghanistan who can attend school. Our target is to have 100 children, whose approximate cost is £40,000 per annum.
5. We also want to recruit a part-time paid employee to help further our objectives, in particular give us a presence on social media and help with day to day running.
9 | P a g e
**Social Media + Bank Details**
You can see various updates (Afghanistan, Turkey, Syria, Pakistan, India etc) on our Instagram page: **just_relief_uk**
## **Our bank details for donations:**
**Account name:** BIC: RBOSGB2L WITHY TREES WELFARE & EDUCATION IBAN: GB33RBOS16201610256436 **Sort Code:** Reference: **16-20-16** A suitable reference is essential. Examples: ZakIndia **Account number:** ZakAfghan **10 25 64 36** ZakPakistan SadaqBang LillahAfghan
_If you are a UK taxpayer, email us your Gift Aid declaration and your full name and address._
10 | P a g e
**Masjid being built in Laghman, Afghanistan**
11 | P a g e
## **Masjid being built in Bihar, India**
Prior to construction the Masjid was made from bamboo sticks with no protection from the cold, rain etc.
Updated: 03.10.2023
12 | P a g e
## **WITHY TREES WELFARE & EDUCATION**
## **FINANCIAL STATEMENTS**
**FOR THE YEAR ENDING 31 DECEMBER 2022**
## **CHARITY NUMBER: 1138788**
**STONEBRIDGE ACCOUNTANTS 19A CHORLEY OLD ROAD BOLTON BL1 3AD**
## **WITHY TREES WELFARE & EDUCATION**
## **CONTENTS INFORMATION**
## **FOR THE YEAR ENDING 31 DECEMBER 2022**
## **Index to Financial Statements**
||**Page**|
|---|---|
|Legal & Administrative Listing|3|
|Accountants Report|4|
|Report of the Trustees|5|
|Statement of Activities|6|
|Balance Sheet|7|
|Notes to the Accounts|8 - 10|
2
## **WITHY TREES WELFARE & EDUCATION**
## **CHARITY INFORMATION**
## **FOR THE YEAR ENDING 31 DECEMBER 2022**
## **Trustees**
Mohammed Farook Kazi Summiyyah Hasan Fatima Patel
## **Charity Chairman**
Farook Kazi
## **Charity Secretary**
None
## **Registered Office**
157 Garstang Road Fulwood, Preston PR2 3BH
## **Bankers**
Royal Bank of Scotland Drummond House 1 Redheughs Avenue Edinburgh EH12 9JN
## **Accountants**
Stonebridge Accountants 19a Chorley Old Road Bolton Lancashire BL1 3AD
3
## **WITHY TREES WELFARE & EDUCATION**
## **INDEPENDENT EXAMINERS' REPORT YEAR ENDED 31 DECEMBER 2022**
## **TO THE TRUSTEES AND MEMBERS OF WITHY TREES WELFARE & EDUCATION**
I have examined the financial statements for the year ended 31 December 2022 as set out on the annexed pages which have been prepared under the historical cost convention and the accounting policies set out below:
## **Respective responsibilities of the Trustees and Independent Examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Financial Accountants (IFA).
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for an independent examination; it is my responsibility to:
- examine the accounts under section 145 of the Charities Act 2011,
- to follow the procedures laid down in the general Directions given by the Charity Commission
- (under section 145(5)(b) of the Charities Act 2011, and
- to 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 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 our examination, no matter has come to my attention:
1. Which gives us reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act 2011; and
- to prepare accounts which accord with the accounting records and comply with the accounting
- requirements of the Charities Act 2011 have not been met; or
2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **________________________________________ Honorary Independent Examiner**
**Faruk Patel FFA FTA Stonebridge Accountants 19a Chorley Old Road Bolton Lancashire BL1 3AD**
20th October 2023
4
## **WITHY TREES WELFARE & EDUCATION**
## **FOR THE YEAR ENDING 31 DECEMBER 2022**
## **STATEMENT OF TRUSTEES RESPONSIBILITIES**
Charity Law requires the Trustees to prepare financial statements and statements of assets and liabilities for each financial year which give a true and fair view of the state of affairs of the charity and of its financial activities for that period together with its assets and liabilities at the end of the period and adequately distinguish any material special trust or other restricted fund of the charity. In preparing those financial statements the trustees are required to:
- (a) Select suitable accounting policies and then apply them consistently
- (b) make judgements and estimates that are reasonable and prudent
- (c) state whether the policies adopted are in accordance with the appropriate SORP on Accounting by Charities and the Accounting Regulations and with applicable standards subject to any material departures disclosed and explained in the financial statements
- (d) prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue its activities
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with applicable Accounting Standards and Statements of Recommended Practice and the regulation made under S44 of the Charity Act 1993 as amended by Charity Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention of fraud or other irregularities.
Approved by the Trustees and signed on their behalf by:
Mohammed Farook Kazi (Charity Chairman)
19th October 2023
5
## **WITHY TREES WELFARE & EDUCATION**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **INCOME AND EXPENDITURE STATEMENT**
## **FOR THE YEAR ENDING 31 DECEMBER 2022**
|**INCOME**
Voluntary Income
Donations
Building Appeal
Government Grants
Government Grants (JRS)
Investment Income
Income from Charities Activities
Other Income
Lillah/Sadaka & Other Donations
Zakat Donations
Gift Aid Payments
Sponsors Income
**TOTAL INCOME**
**RESOURCES EXPENDED**
Cost of Generating Funds
Charitable Activities
**NET INCOMING RESOURCES**
Fund Balances Brought Forward
**FUND BALANCES CARRIED FORWARD**|**Unrestricted**
**Funds**
**£**
-
-
-
-
-
1,467
25,177
-
38,193
-
64,837
15,804
43,315
5,718
-
5,718|**Restricted**
**Funds**
**£**
-
-
-
-
-
524
51,008
276,426
-
2,625
330,583
-
152,588
177,995
106,998
284,993|**Totals**
**2022**
**£**
-
-
-
-
-
1,991
76,185
276,426
38,193
2,625
395,420
15,804
195,903
183,713
106,998
290,711|**Totals**
**2021**
**£**
-
-
12,057
-
-
32
159,690
-
-
-|
|---|---|---|---|---|
|||||171,779|
|||||2,953
122,560|
|||||46,266
60,732|
|||||106,998|
## **Continuing Operations**
None of the charities activities were acquired or discontinued during the above financial period.
## **Total Recognised Gains and Losses**
The charity has no gains or losses other than the profit or loss for the above financial period.
6
## **WITHY TREES WELFARE & EDUCATION**
## **BALANCE SHEET AS AT 31 DECEMBER 2022**
|**NOTES**
**FIXED ASSETS**
As per Fixed Asset Schedule
4
**CURRENT ASSETS**
Debtors & Prepayments
5
Cash at Bank
Cash in Hand
**CURRENT LIABILITIES**
Bank Overdraft
Accurals & Creditors
7
Other Creditors & Loans
Net Current Assets / (Liabilities)
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**LONG-TERM CREDITORS**
Creditors due after one year
8
**NET ASSETS**
**REPRESENTED BY:**
**ACCUMULATED FUNDS**
Net Assets B/fwd 01/01/2022
Surplus for the Year
Net Assets C/fwd 31/12/2022|**£**
-
292,977
-||**2022**
**£**
-
290,711
290,711
-
**290,711**
106,998
183,713
**290,711**|**£**
-
107,498
-||**2021**
**£**
-
106,998|
|---|---|---|---|---|---|---|
||292,977|||107,498|||
||-
2,266
-|||-
500
-|||
||2,266|||500|||
||||||||
|||||||106,998
-|
|||||||**106,998**|
|||||||60,732
46,266|
|||||||**106,998**|
Approved by the Trustees and signed on their behalf by:
Mohammed Farook Kazi (Charity Chairman)
19th October 2023
7
## **WITHY TREES WELFARE & EDUCATION**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDING 31 DECEMBER 2022**
## **1. Accounting Policies**
**(a) Basis of Preparation** These financial statements have been prepared under historical cost convention and in accordance with applicable accounting standards. The financial statements have been prepared in accordance with the statement of recommended practice (SORP) and accounting and reporting by charities' published in October 2005.
**(b) Fund Accounting** General funds are unrestricted funds which are available for the use of discretion of the Trustees in furtherance of the general objectives of the charity and has not been put aside for other purposes.
Restricted Funds are funds which are to be used in accordance with specific restrictions which has been raised by the charity for a specific purpose. The cost of raising and administering such funds are charged against the specific fund.
**(c) Investment Income** Income from investment and from rental income is included in the SORP in the year in which it is receivable.
**(d) Incoming Resources** All incoming resources are included in the SORP when the charity is legally entitled to the income and the amount can be can quantified with reasonable accuracy. Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. For legacies, entitlement is the earlier of the charity been notified of and impending distribution of the legacy being received. Donated facilities are included at the value to the charity when this can be quantified and a third party is bearing the cost.
## **(e) Resources Expended**
All expenditure is accounted for on an accruals basis and has been classified under the heading that aggregate all costs relating to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on the basis consistent with use of resources.
**(f) Tangible Fixed Assets** Tangible fixed assets costing more than £ 1000 are capitalised and included at cost including incidental expenses of acquisitions.
8
**WITHY TREES WELFARE & EDUCATION**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDING 31 DECEMBER 2022**
## **(g) Depreciation**
Depreciation is calculated on all tangible fixed assets on straight line basis at rates calculated on the cost of the asset over the useful economic life of the asset as follows:
|Freehold Land & Building|0%|
|---|---|
|Motor Vehicles|20%|
|Fixtures & Equipment|10%|
## **(h) Investment Revaluation**
None of the charity's functional fixed assets have been revalued during the year.
## **2. Cost of Generating Funds**
## **3. Cost of Charitable Activities**
|Bank Charges
Advertising
Legal & Professional Fees
Office & Admin Expenses
Food Packs Projects
Hand Pump Projects
Student Education & Welfare Costs
Orphan Sponsorship Costs
Water Projects
Widows Support Projects
Building Projects Costs
Zakat Donations
Lillah/Sadaka & Other Donations
Other Project Costs|**2022**
**Unrestricted**
319
-
50
15,435
15,804
**2022**
**Unrestricted**
-
-
-
-
-
-
-
-
-
43,315
43,315|**2022**
**Restricted**
-
-
-
-
-
**2022**
**Restricted**
52,361
-
56,911
-
-
-
-
-
-
43,316
152,588|**2021**
-
-
1,000
1,953|
|---|---|---|---|
||||2,953|
||||**2021**
-
-
-
-
-
-
-
-
-
122,560|
||||122,560|
## **4. Trustees' - Related Party Transaction**
Included in Wages, PAYE & Pension Costs (See Note 2 above), the following payments to the trustees listed below were made for teaching services rendered to the charity.
|Mohammed Farook Kazi
Summiyyah Hasan
Fatima Patel|**2022**
-
-
-
-|**2021**
-
-
-|
|---|---|---|
|||-|
9
**WITHY TREES WELFARE & EDUCATION**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDING 31 DECEMBER 2022**
## **5. Tangible Fixed Assets**
|**Land &**
**Total**
**Property**
£
**Cost**
As at 1 January 2022
-
-
Additions
-
-
Disposals
-
-
As at 31 December 2022
-
-
**Depreciation**
As at 1 January 2022
-
-
Charge for year
-
-
Disposals
-
-
As at 31 December 2022
-
-
**Net book value**
As at 31 December 2022
-
-
As at 31 December 2021
-
-
**6. Debtors & Prepayments**
Gift Aid Payments
Prepayments
Other Debtors
**7. Creditors: Amounts falling due within one year**
Trade Creditors
Accruals
Other Creditors
**8. Creditors: Amounts falling due after one year**
Loans (Karz-e-Hasna)|**Land &**
**Total**
**Property**|**Motor**
**Investments**
**Vehicles**|**Fixtures &**
**Equipment**|
|---|---|---|---|
||£
-
-
-
-
-
-|£
-
-
-
-
-
-|£
-
-
-|
||-
-|-
-|-|
||-
-
-
-
-
-|-
-
-
-
-
-|-
-
-|
||-
-|-
-|-|
||-
-|-
-|-|
||-
-|-
-|-|
|||**2022**
-
-
-
-
**2022**
2,266
-
-
2,266
**2022**
-|**2021**
-
-
-|
||||-|
||||**2021**
-
500
-|
||||500|
||||**2021**
-|
10
## **WITHY TREES WELFARE & EDUCATION**
## **FINANCIAL STATEMENTS**
**FOR THE YEAR ENDING 31 DECEMBER 2022**
## **CHARITY NUMBER: 1138788**
**STONEBRIDGE ACCOUNTANTS 19A CHORLEY OLD ROAD BOLTON BL1 3AD**
## **WITHY TREES WELFARE & EDUCATION**
## **CONTENTS INFORMATION**
## **FOR THE YEAR ENDING 31 DECEMBER 2022**
## **Index to Financial Statements**
||**Page**|
|---|---|
|Legal & Administrative Listing|3|
|Accountants Report|4|
|Report of the Trustees|5|
|Statement of Activities|6|
|Balance Sheet|7|
|Notes to the Accounts|8 - 10|
2
## **WITHY TREES WELFARE & EDUCATION**
## **CHARITY INFORMATION**
## **FOR THE YEAR ENDING 31 DECEMBER 2022**
## **Trustees**
Mohammed Farook Kazi Summiyyah Hasan Fatima Patel
## **Charity Chairman**
Farook Kazi
## **Charity Secretary**
None
## **Registered Office**
157 Garstang Road Fulwood, Preston PR2 3BH
## **Bankers**
Royal Bank of Scotland Drummond House 1 Redheughs Avenue Edinburgh EH12 9JN
## **Accountants**
Stonebridge Accountants 19a Chorley Old Road Bolton Lancashire BL1 3AD
3
## **WITHY TREES WELFARE & EDUCATION**
## **INDEPENDENT EXAMINERS' REPORT YEAR ENDED 31 DECEMBER 2022**
## **TO THE TRUSTEES AND MEMBERS OF WITHY TREES WELFARE & EDUCATION**
I have examined the financial statements for the year ended 31 December 2022 as set out on the annexed pages which have been prepared under the historical cost convention and the accounting policies set out below:
## **Respective responsibilities of the Trustees and Independent Examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Financial Accountants (IFA).
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for an independent examination; it is my responsibility to:
- examine the accounts under section 145 of the Charities Act 2011,
- to follow the procedures laid down in the general Directions given by the Charity Commission
- (under section 145(5)(b) of the Charities Act 2011, and
- to 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 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 our examination, no matter has come to my attention:
1. Which gives us reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act 2011; and
- to prepare accounts which accord with the accounting records and comply with the accounting
- requirements of the Charities Act 2011 have not been met; or
2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **________________________________________ Honorary Independent Examiner**
**Faruk Patel FFA FTA Stonebridge Accountants 19a Chorley Old Road Bolton Lancashire BL1 3AD**
20th October 2023
4
## **WITHY TREES WELFARE & EDUCATION**
## **FOR THE YEAR ENDING 31 DECEMBER 2022**
## **STATEMENT OF TRUSTEES RESPONSIBILITIES**
Charity Law requires the Trustees to prepare financial statements and statements of assets and liabilities for each financial year which give a true and fair view of the state of affairs of the charity and of its financial activities for that period together with its assets and liabilities at the end of the period and adequately distinguish any material special trust or other restricted fund of the charity. In preparing those financial statements the trustees are required to:
- (a) Select suitable accounting policies and then apply them consistently
- (b) make judgements and estimates that are reasonable and prudent
- (c) state whether the policies adopted are in accordance with the appropriate SORP on Accounting by Charities and the Accounting Regulations and with applicable standards subject to any material departures disclosed and explained in the financial statements
- (d) prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue its activities
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with applicable Accounting Standards and Statements of Recommended Practice and the regulation made under S44 of the Charity Act 1993 as amended by Charity Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention of fraud or other irregularities.
Approved by the Trustees and signed on their behalf by:
Mohammed Farook Kazi (Charity Chairman)
19th October 2023
5
## **WITHY TREES WELFARE & EDUCATION**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **INCOME AND EXPENDITURE STATEMENT**
## **FOR THE YEAR ENDING 31 DECEMBER 2022**
|**INCOME**
Voluntary Income
Donations
Building Appeal
Government Grants
Government Grants (JRS)
Investment Income
Income from Charities Activities
Other Income
Lillah/Sadaka & Other Donations
Zakat Donations
Gift Aid Payments
Sponsors Income
**TOTAL INCOME**
**RESOURCES EXPENDED**
Cost of Generating Funds
Charitable Activities
**NET INCOMING RESOURCES**
Fund Balances Brought Forward
**FUND BALANCES CARRIED FORWARD**|**Unrestricted**
**Funds**
**£**
-
-
-
-
-
1,467
25,177
-
38,193
-
64,837
15,804
43,315
5,718
-
5,718|**Restricted**
**Funds**
**£**
-
-
-
-
-
524
51,008
276,426
-
2,625
330,583
-
152,588
177,995
106,998
284,993|**Totals**
**2022**
**£**
-
-
-
-
-
1,991
76,185
276,426
38,193
2,625
395,420
15,804
195,903
183,713
106,998
290,711|**Totals**
**2021**
**£**
-
-
12,057
-
-
32
159,690
-
-
-|
|---|---|---|---|---|
|||||171,779|
|||||2,953
122,560|
|||||46,266
60,732|
|||||106,998|
## **Continuing Operations**
None of the charities activities were acquired or discontinued during the above financial period.
## **Total Recognised Gains and Losses**
The charity has no gains or losses other than the profit or loss for the above financial period.
6
## **WITHY TREES WELFARE & EDUCATION**
## **BALANCE SHEET AS AT 31 DECEMBER 2022**
|**NOTES**
**FIXED ASSETS**
As per Fixed Asset Schedule
4
**CURRENT ASSETS**
Debtors & Prepayments
5
Cash at Bank
Cash in Hand
**CURRENT LIABILITIES**
Bank Overdraft
Accurals & Creditors
7
Other Creditors & Loans
Net Current Assets / (Liabilities)
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**LONG-TERM CREDITORS**
Creditors due after one year
8
**NET ASSETS**
**REPRESENTED BY:**
**ACCUMULATED FUNDS**
Net Assets B/fwd 01/01/2022
Surplus for the Year
Net Assets C/fwd 31/12/2022|**£**
-
292,977
-||**2022**
**£**
-
290,711
290,711
-
**290,711**
106,998
183,713
**290,711**|**£**
-
107,498
-||**2021**
**£**
-
106,998|
|---|---|---|---|---|---|---|
||292,977|||107,498|||
||-
2,266
-|||-
500
-|||
||2,266|||500|||
||||||||
|||||||106,998
-|
|||||||**106,998**|
|||||||60,732
46,266|
|||||||**106,998**|
Approved by the Trustees and signed on their behalf by:
Mohammed Farook Kazi (Charity Chairman)
19th October 2023
7
## **WITHY TREES WELFARE & EDUCATION**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDING 31 DECEMBER 2022**
## **1. Accounting Policies**
**(a) Basis of Preparation** These financial statements have been prepared under historical cost convention and in accordance with applicable accounting standards. The financial statements have been prepared in accordance with the statement of recommended practice (SORP) and accounting and reporting by charities' published in October 2005.
**(b) Fund Accounting** General funds are unrestricted funds which are available for the use of discretion of the Trustees in furtherance of the general objectives of the charity and has not been put aside for other purposes.
Restricted Funds are funds which are to be used in accordance with specific restrictions which has been raised by the charity for a specific purpose. The cost of raising and administering such funds are charged against the specific fund.
**(c) Investment Income** Income from investment and from rental income is included in the SORP in the year in which it is receivable.
**(d) Incoming Resources** All incoming resources are included in the SORP when the charity is legally entitled to the income and the amount can be can quantified with reasonable accuracy. Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. For legacies, entitlement is the earlier of the charity been notified of and impending distribution of the legacy being received. Donated facilities are included at the value to the charity when this can be quantified and a third party is bearing the cost.
## **(e) Resources Expended**
All expenditure is accounted for on an accruals basis and has been classified under the heading that aggregate all costs relating to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on the basis consistent with use of resources.
**(f) Tangible Fixed Assets** Tangible fixed assets costing more than £ 1000 are capitalised and included at cost including incidental expenses of acquisitions.
8
**WITHY TREES WELFARE & EDUCATION**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDING 31 DECEMBER 2022**
## **(g) Depreciation**
Depreciation is calculated on all tangible fixed assets on straight line basis at rates calculated on the cost of the asset over the useful economic life of the asset as follows:
|Freehold Land & Building|0%|
|---|---|
|Motor Vehicles|20%|
|Fixtures & Equipment|10%|
## **(h) Investment Revaluation**
None of the charity's functional fixed assets have been revalued during the year.
## **2. Cost of Generating Funds**
## **3. Cost of Charitable Activities**
|Bank Charges
Advertising
Legal & Professional Fees
Office & Admin Expenses
Food Packs Projects
Hand Pump Projects
Student Education & Welfare Costs
Orphan Sponsorship Costs
Water Projects
Widows Support Projects
Building Projects Costs
Zakat Donations
Lillah/Sadaka & Other Donations
Other Project Costs|**2022**
**Unrestricted**
319
-
50
15,435
15,804
**2022**
**Unrestricted**
-
-
-
-
-
-
-
-
-
43,315
43,315|**2022**
**Restricted**
-
-
-
-
-
**2022**
**Restricted**
52,361
-
56,911
-
-
-
-
-
-
43,316
152,588|**2021**
-
-
1,000
1,953|
|---|---|---|---|
||||2,953|
||||**2021**
-
-
-
-
-
-
-
-
-
122,560|
||||122,560|
## **4. Trustees' - Related Party Transaction**
Included in Wages, PAYE & Pension Costs (See Note 2 above), the following payments to the trustees listed below were made for teaching services rendered to the charity.
|Mohammed Farook Kazi
Summiyyah Hasan
Fatima Patel|**2022**
-
-
-
-|**2021**
-
-
-|
|---|---|---|
|||-|
9
**WITHY TREES WELFARE & EDUCATION**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDING 31 DECEMBER 2022**
## **5. Tangible Fixed Assets**
|**Land &**
**Total**
**Property**
£
**Cost**
As at 1 January 2022
-
-
Additions
-
-
Disposals
-
-
As at 31 December 2022
-
-
**Depreciation**
As at 1 January 2022
-
-
Charge for year
-
-
Disposals
-
-
As at 31 December 2022
-
-
**Net book value**
As at 31 December 2022
-
-
As at 31 December 2021
-
-
**6. Debtors & Prepayments**
Gift Aid Payments
Prepayments
Other Debtors
**7. Creditors: Amounts falling due within one year**
Trade Creditors
Accruals
Other Creditors
**8. Creditors: Amounts falling due after one year**
Loans (Karz-e-Hasna)|**Land &**
**Total**
**Property**|**Motor**
**Investments**
**Vehicles**|**Fixtures &**
**Equipment**|
|---|---|---|---|
||£
-
-
-
-
-
-|£
-
-
-
-
-
-|£
-
-
-|
||-
-|-
-|-|
||-
-
-
-
-
-|-
-
-
-
-
-|-
-
-|
||-
-|-
-|-|
||-
-|-
-|-|
||-
-|-
-|-|
|||**2022**
-
-
-
-
**2022**
2,266
-
-
2,266
**2022**
-|**2021**
-
-
-|
||||-|
||||**2021**
-
500
-|
||||500|
||||**2021**
-|
10