DEDZA WELFARE TRUST ANNUAL REPORT AND ACCOUNTS FOR YEAR ENDED 31 IIIARCH 2026
DEDZA WELFARE TRUST ANNUAL REPORT AND ACCOUNTS CONTENTS Page Chodty Inform•llon RoPOrt of tho Tru•teeb Indep•nd•nl Examinorf• Report 8t•l•m•nt of FInf¢1•1 AcU¥ltl•s Ban¢0 Sh••t Ncts• lo the Axount• 8-11
DEDZA WELFARE TRUST CHARITY INFORMATION CHARITY TRUSTEES Mr Mussa A Sal•h Mr B88hlr Ahmed Adem Mr Suleman Ahmed Mogm Mr Sabir Ebrahlm Akull Mr Mahomad Equbal MBkda Mr Ismail Yu8uIAlibhal Chairman Vlce Chalmian Treasurer WKe Tr005urer Secretary Mr Mehboc* Mussa Sldal MrAb¢Jobak6r Ahmed Mr Hassgn Momon Mr Ayub Adam Mr Bllal Mulla Mr Zubalr Sldal Tru8t•o Tru8ts0 Trusteè Tru$le& Truste8 Tru51ee ReG18TERED OFFICE PO Box 10388 Leke8ter LES 9HG REGISTERED CHARITY NUMBER 1139363 INOEPENDENT EXAMINER Yusul Ghumra Ghumra & Co Llmlted Chartered A¢¢ounlant 45 Broadway Road LO151er LE5 STB P4p1
DEDZA WELFARE TRUST REPORT OF THE TRUSTEES Tho Chanty Tru•tsg8. who are the mombers &xxuUv• CqMillle8 oftha TnMI prewit the nual report and oc¢ounts forthe yoarended 31 March 2028. The Ch8rffy Tru8lee8 havo adoplwj the prov181on8 of tho Slatemont ol Recommandod Practlc• (SORP)°AcrttIn9 and Reportlng by CharltEe8': In prwdng tho annual report and financial 8ts16m8nts of the chadty, Governlng documént The Trust Is an unlnwrated organlsatlon fomied by adoption of the OrInal eonstmutlon daled 9 May 2010 aj amended on 20 November 2010 and Is regiSt•rad os a Charity wllh Charity Commlsslon ft)r England and W•lo• d•reIlY nwnber 1139383. ObJ•¢ts 0lth• A••oclatlon Th• wlnc*l oblo¢t• of D•dza WoWar• TN8t are: The r•ll•f ol ne•d and poverty by provldlng 9ra¢)ts. •qulpm•nt. •rn•rg•wi and r•8ourca• 06 the tru8togJ from tlm• to tlmo detemlne. To promoto tho fellglon of18lam and underjtandlng ol l•l•m fortho publte b•n•l Th• rn1Sof of •l¢kn••$ and tha Fwmotlon of h•allh. The advanc• of •duc4tlon. Th• promotlon o18uch oth•r 4M •xelu•fv•ly ¢h•rllth undw th• lawl of England ond WO1 41 lh• tru8t•88 from thne to tlm• d•t•Tmlne. Charlty Tvu•t••• The Ex•eutiv• Commltt•• land Honorary Offk•r8) l• elected by Ihè fflamborn al th• 4nftu genoMI ma8tlng to lor a porkd ol Iwo year commonclng the end of Ihat m•otlng. Th• Curr•nt Charlfy Tru•t•M w• •hown on p•g• 1. Th• followlng reglgned on 28 Nprll 2025.. Mr AslfGul•m Mohamm•d Om•iil Gov•m•ne• and minao•m•nt The Tru•t l• governod by an Exocu¢l¥e C¢xnmMeg, whl¢h h rn8pon•lbh lo tho member8hlp for tho fectlvo monogemenl of the Tfu•L The EXU) Commlttèé eofflpd• 8 nNIffln ef 3 Hon Olftcers m•mb•rn. Maotlnq• awe h•ld on • r•gulgr b••lB. Th• tN81••8 arn r•8pon•lbl• lor prwrkng Iho TnJ•t•••' R•port and th• Accounts In aceordanco wlh appll¢able law and Unmed Klngdom AKounllng Stsndard8 (Unlted Klngdom Ganeralty AeeApl Accountlng Prncllc8I. P•9a 2
DEDZA WELFARE TRUST REPORT OF THE TRUSTEES (Contlnugd) The law appllcable to chafhles in Effjland & Wath rèqu1rn8 the trusie86 to preparo aocourts for finan¢lal yoar, whlch gNe a true arKI falr wew crf the state of affairn of thg chaffty and ol the inDJmlng rosourcas and appltcation of r•soL¢rces ot the chartty for that pwlod. kn prepwing thesg financbl 8tatements. th• tru8tee$ are requlred to.. 8el&t $ultable accounung polld85 and then appty thom ¢on8lnly: obsaNo the methods and prlnclples In tho Charilles SORP: make ludpmonts and estlmate5 thal are r8a8onablo and pnOn, state whother applicable UK Accountlng Standards hav6 beon fdl¢yNed. 8ubJoct to any mater departures dls¢losed and 8xpl8lned In the financlal 8tstemonts: prepare the accounts on the golng COrt•m beslg unl8#8 * Is InapFwriate to prefjumé that tho ¢horltable company wlll ConnUe In operatlon. The trustoos aro rosponslble for keeplng proper ae¢ounllng record¥ that dl8cIoge wlth reawnablg ac¢urocy at any tlm• the financsal position of the ¢har6table company and enabk them to en6uro that the 8ccounl8 comply with tha Charliles Ad 2011, Ihe Charfty (Accounts Report8) Regulalion8 2015 and tN8t deod. They are also responslbb for 8afeguardlng the 88sets of the charltabl& compgny and henco for taking rnasonable Steps for the preventton and detectton d fraud and oth•r Irregul8riUa8. Rovl•w of Actfvftle8 and Futurn D8v•lopm•nts The statement dfinanclal a¢UvlU•s for th? year18 lot +)ul on pag• 6 af the artounts. The tnMI eoll•cted volunw dorAtlon8 am¢ntIng to £982,462 fram wdl4vlshers and th? gongrol publk. Th18 hes been used In PdId vltal ald to offled part# of Malai •)d Qthgr parts of tha wodd. Durlng tho year, tho IN81 di$trlbut•d £ 732,955 lor needy ¢au808~ note 2 On pag• 10. 8uolu8 li b•lng hold p8ndlng evaluatbn of Somé •peeM¢ pr48c18 that the trusteas feel wed be of endurlng bènèfft to allevlale p)vety and dlse88e. Irugtees aW8 beer In mlnd wrforeseen enwJerK196 that may require urgent applk•tton nd8. Publlc IntOrn8t In plannlng 8cllvltles the tNstees kepl in mlnd th• Charity Commb81(Thrf8 guidanee on publlc benefft at tho Mon9$. Our maln parthern In the delfvery of to beneftclarfè8 and affected areas In Mal8wi arn Oedza Weware Charfty Trust. An8S1h8h Trust and16lamlc Zthat Fd. R•gUIOn9 and Oul•kle Bodles We ha¥e registsred as data controller with thè 1nf0mi8llL Comfttsther a# wulred by the D* Protedon Act 1998. Voluntsern On many occa8lon8 Ihe A8soclatlon Involv88 volunleern In tho dellvery of it8 artfvMle8. We hove a full range of polkle8 and prodre4 cyeratlng lo en8iir8 Ihls Inthmwrt 1$ successful and bonefidal lo all partles. Pago 3
DEDZA WELFARE TRUST REPORT OF THE TRUSTEES (Contlnu Rlsk Managament The trustees 8cti%ty thfr ii5ks tho ¢h¥Ny faces on a regular b&g1s and bellave that malntslnlng reaerves at ¢urrenl18%1s. C¢xnbin wlh an annual revithy of ¢xxo18 over koy 1knola1 8ystem8, w]11 8ufflchrt rn6(¥Jreas h) the evant of•4eroe condllorn. roved ty tho Bowd allh? Chwty Tru8iee8 cffj 10 August 2026 on tholr b&wff: Mussa A 8al•h Chalrman
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DEDZA WELFARE TRUST I r•port to thé eharfty Inmtees on my examlnaUDn ol lh• Kcount• oftPn charity for the year •nded 31 Morch 2028vthlch ern out on p•go1 8 to 11. R•8pon•lbllltlu and b•81• of r•port A• thg charttys trust86& you are reBpon8lblo lor the prepar•tion ol th• accounll In aceudara Twllh the r•qulr0monts oftho Chwitio1 A( 2011 Ilh•A¢l). I rw In rnspect ol my •xamlnatkni of th• charty'8 accoun18 cathed out under 8¢dlon 145 of th• A¢t •nd In rry1ry r)ut my examlnatlon I ha¥e loll)d all lh• appllcable Dlr4¢tlon• glven by th• Chwty Commls8bn under •ectIc 145(5)(b) of tho Act, Ind•p•nd•nt •xamln•f• •tat•mont SlrK• lh• crIty.• gr¥ Ine<ne ox¢•odod £250,QOO your •xomln8r mu8t b• a mfAnb•r d a boty Ibjted In •o¢llon 145 01 the Act. l Conllmi that l am qualwlod lo und•rlake th• •xamlnallon baUleI4 momr of lh• In•Ututa ol Chirt•rod Ac¢ounlant8 In Engl•nd and Wa, whlGh 1$ ort• of th8 Iljtsd bodle•. I have CLMnploted my •xamlnatlon. l ¢onfimi th•t no mot•rfo1 matter8 hov• ¢¢m• lo my l•ntlon eonnoatlon wtth thg •x4mlnatk)n gmng m• lo 118¥0 that In ony m•1•1 rn8p•cL' accountlng r•cord• w•r• not kept In raw•ct ol lh• ¢h•r*y u requlrod by Mdlon 130 alth• A¢. or 2. th• •¢counl• do nol 8¢cord wh tho•• rneord8', (v 3. thg accoun18 do not comply wtth tho appll¢ablé r•qutrnments concemkng th• forni and cont•nt a¢untI lot out In tho Charflhi (Accounts and Reports) Regulotlon• 2008 oth•r thgn any requlremgnt th•1 th• account• gfv• a 'tN• and l•lr vl•w' whlch h not a m•tt•r conold•Ted ai part an knd•p•nd•nt oxanknll¢)n. I hm no eonc•rn• and h•v• Mme •croi• no other rn0 In ¢onne¢tlon wlth thé •xamlnatbn to whkh att•ntlon •hould bo drawn In Ihls report In ord•r to •nabl& a proper undgr•tandng ol th• acc¢nI• to b• raachod. Yu•ufGhumrn B8c FCA 46 Broadway Road Lo1¢0oler Le5 6T Chart•r•d Accountant 10 Auqu•t 2ty28 P•pS
DEDZA WELFARE TRUST STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 MARCH 2026 nth In¢¢yno from: vontary donaU¢)n• Gviahj 981462 962.462 894,594 92.998 Total IoM9 Expendltur• on: Charltable actfvftles 732,955 732.955 33,038 759,468 20,676 Total •xp•ndkuM 33,038 732,955 765.993 780.144 N•t In¢om• l (•xp•ndllurn) 133x138) 249,507 216.469 207.448 139.408 347.368 48fiT16 279,328 T¢Xal funda carrled foTwaYd 106.370
DEDZA WELFARE TRUST BALANCE SHEET A8 AT 31 MARCH 2026 CURREp¥f A88ET8 D•btor8 Caoh at b•nk and kn hond 3.748 785,317 3.748 875.945 1.324 588,150 110.628 110,828 769,lJ85 879,693 587.474 CREDITOR8 Amount• f4lHng duo w#hln (w yr (4,2581 (172,190) (176,448) (100,e98 Nrf CURRENT A88ET8 108 370 596 875 703 245 NET A88ET8 703 246 INCOME FUND8 Unre6lrkted fund• R•strfdod fuF 108.370 106,370 596.875 139,408 347,388 598.875 106 370 703 245 Approv•d by th• 80ord of the Charlty TnMt••8 on 10 August 20M 8nd 8lgn•d on Iholr bohalP. 8ul an Mogrn ur•r Chalmbln Th• rKth8 on paw 7 And 10 fomi pwl 01th Kwjnts. Pagè 7
DEDZA WELFARE TRUST NOTES TO THE ACCOUNTS AS AT 31 MARCH 2026 1. Summary ol •lonHIct accountlng poltcl•8 G•n•ral krforniatlon and ba•1• ol pr•parntlon Walfwe TNst18 unlnc(ryirated organlsotlon fomied by adoptlon of the orfglnal eon8titutlon datsd 9 May 2010 and 1$ raglstgrod as o Chartty wlth Chawity Commi881on for England and Wal und•r ¢hArfty numbor 1139363, Th• addrns• of the reglBtered office 18 givon In the charity Inlomatlon on pago 1 of tha88 financlol •tat•m•n18. Th• natur• of tho ¢harity's operallono and prineipal aC1Ma8 Tho f¢llol ol nood •nd poverty by providlng grants. •qulpm•nt. •m•ry•ncy ald and rn8our¢•8 a8 th• tru&l¢e6 from Ilme lo Ilm8 delemilne. To promole the ro11glon ol Islwn and undernlandlng of l•lAm fry the publk b•n•fiL Tha rell61 of •kkne88 and th• promolbn ol haolih. Th• 8dvan¢o ol •duc411on. Th• promolknn of such oth•r •r• exclu¥•ty ¢hathl• und•r th• la 0¢ Englind and Walos as the Iru8ts08 from tlmo to tlmo det•m)In•. Th• ¢hwlty a P1¢ b•n•ll¢ •ntlty a8 d•lln•d by FRS 102. Th• finwclal itat•m•nt• hw• ba•n pr•piMd In •¢¢Ordan wlth: AoUntn9 and R•portlw by Chorltlm.. 8tat•m•nt of RKomm•nd¢d Proth• •pplk•bl• to ¢h•rlUu prwarlng tholr account8 In accordanc• wlth tho Fln8ndal R•portln9 &•nd4rd •pplkabl• In the UK and Republtc ol Irond (FRS 102) IBsu•d In October 2019; Iha Flnan¢lol Reportlng Slandord opplkable In the Unltod Klngdom •nd RepubU¢ ol Irthnd {FRS 102)., the Chorftl•• A¢t 2011; UK GonernI Accepl•d Prn6Xk•. Th• ilnanclal statements are pr•yr•d on a golng COnM l)ag1• undw lh• hl8lorfl co8t conntI¢M, fflodln•J lo Inelude certaln It•m• •t tslr valu•. The fln8nclal •tat•m•nts ar• pr•¥nt•d In st•rNng whlch lh• fvncttonal curr•ncy ofth• chartty. Tho •nlffMnt accountlng pollctol appNed In th• pr•paratlon of th080 finwclal •tatement• 8Ot o b•lryi. Th•M policies h•ve bwi C$1110n1 appllod to all y•ai• preMnt•d unl•M olhwloo 8tatod. Fundo Unra•trktod lund• ar• avaIknb for u•• at th• d18Crntlon ol th• InMt••8 h furthamnu ol th• g•n•r•l tloCtlve8 ofthe chortty wd whlch have nol boon de819no0 for other D¢*n•t•d funds ¢ompTi&e unr•¥trkted lunds thal hav6 been sel aslde by the Iru8tee6 for partlculgr purpo8•1. Th• akn and ol ¢b d••ignthd fundls •el out In th• not lo th• financial BlatonI•. Re8trktod lund8 are fund$ whkh 8r• 1¢ b• ud In accordance wtth ip•¢rflG mtrfctlon¥ impowl by donors cr whkh h8V8 been ral8•d by thè charty for partkular purpo808. Tho ¢t ¢1 ralslng and admlnlstsAng 8uch funds ara charged ag8ln6t the 8peclfic lund. The alm and ol éach mlrkted fund i• i•t out In lh8 noto6 lo I finwolol $latement8. Pag0 8
DEDZA WELFARE TRUST NOTES TO THE ACCOUNTS AS AT 31 MARCH 2026 (CONTINUED) Incom• r•Mgnltlon AM Incomlng rn8ourceJ am Ineknled In Slatemert of Flnan¢knl Actfvrtle8 (SOFA) wh•n th• ¢h8rty 1$ legally ontllled lo the Ineomo after any porfomwnce C11n$ hav• bo m8( Ihé amount be measured rell8bly and li18 prob•bl¢ that tha Incomo will be re¢elved. For donatlons to recognl8ed the Charty VAII have been ndfied of the amounts and the selllemenl dats In wrillng. Ifthoro are condAlon8 att8ched ts the donatbn and th1$ requlras a lovel of perf¢mMnce before entmlwnent can b8 obtalned then Income is d¢ferred until Ihoge conditlon8 ara fvlty mgt or the fulfilment CA It38 cond611on8 16 wilhln the conlml of the ¢harity and it 1$ probab that thoy wlll be fuffilled, Donated fac116t1 and donai•d prdasslonal servicaa arè reeogn18ed In Income at their fair value whgn th•lr econom benefft is probable, il can be me88ured rellabty and tho charity hag wntiol over tho Item. Falr valuo 18 detemilned on Ihe b8818 of th8 value ol the glft to the Chorlty. For axample the amount the charty would be wllllng io pay In the open market for ou¢h faclmles and 8ervlceB. A Cm8pondlng amourf16 fgMgn180d In ¢xp8ndure. No amounl Is Incled in th8 financial statOm for volunteer Iwie wth th• SORP IFRS 102). Furtherdotall b given in Iho TNst•è8' Annual RepoiL Exp•ndlturo rocognttlon All ¢xpondfturo 18 aKguntgd for on an accruals ba818 and ha8 beon ¢h88bfi8d under headlngs th81 aggregato all costs fel8d to tho category. Expendhure ts recognl$od Wre there Is a Wl or ¢on$tru¢tlve obligalh)n to make payments to thlrd parUe8. it 18 probablè Ihat the settlement wlll be requlred ond the amount of the oblgallon ean be measured relIab. It Is cotegorfsed under the following headlngs: • Expondtture on chgrltable adlvllo• Ilude$ grants mada and funds aed to provhjo dlrocl 88816tanee • Other expendlurg repre8onts those It¢ffN not falllTrJ Into the categorle8 above. Irroco¥waNe VAT ¢hargod 46 an expen60 ayln6t tho a¢lIV f¢rwhkh gxpendlure al0. Grants payable lo thlfd parttes we withln the ¢harftable objedlves. lthere uncondlilonal grants are offered. thls Is accrued a8 saon as the reciplent 18 noiified of the grant, as this gpR6 rise to a ro08onable expectallon that the recipient will recelve Ihe grants. lfyh¢r¢ grants are ¢ld71k)nal retstlng to perf0mlan then thg grant 18 only 0ry•# Tthgn any unfulfilled condttlon$ are outskla ol the Cont of th• ¢harMy. For•lgn currnncy Forelgn currency transacllons are initialty recognised by apptying to the lorolgn Currenw amountth• spot excharye rote beiween Ihe funthnal rrency and the foretgn currency at the d ofth• transacuon. Monetary a8#18 8nd Ilabllltle8 d•nomlnat•d In i forel9n ¢wron¢y at tho b81anca st*8t date aro tran81ated uslng the c1081ng rate. Tax Th• chath Is an oxempt charlly wtthln the meanlng of Schadulo 3 of th• Charitkn8 Act 2011 and I nsklarad to Pals tha tests tst •Jut Sn Paragrnph 1 Schadul? 6 Flnance Act 2010 and therefore It mèets the definRlon of a ctrthable company for UK corPoratu tax purpose Page 9
DEDZA WELFARE TRUST NOTES TO THE ACCOUNTS AS AT 31 MARCH 2026 (CONTINUED) 119.897 119.897 43,032 226,153 226,1S3 280,320 7.740 7,740 134.81x1 134.8Q) 109.248 Malawt. Educati & Spon8or•Np Malowl- Women w•llwe and •dtk MalwArf- Islomlc •ducatlon and Bulldk)p malnt•ngnc• 34.IXQ 34.000 87.850 38.71x1 38.7QO 26.300 10.OLKI 10.0(X) 8.375 133.365 133,365 181,410 18,31)0 18,3C#) 36,933 10,000 10,0 Malvwl-clean Wat•r Pr M•lawl. C•l8rAct I madkal Opwthil Gknbal Ahl apw M•l*wl- S•lfSustalnln8 ProJ•cts (pat f4rmts) 732 955 732 955 759 468 Anaty•h ol •xp•nthir• on lA•nag•M• and admlnl•tratlon Pdntlng Ind•p•rKl•nt Exthnw•' r•munw Bank ¢h•ry Sundfle• W•hMe •>pwo•• MarketSn8 Co81 ol TnJth•'• mIn9¥ Trwellln8 Consult•Ky 3,920 510 3,387 1.510 4.087 7,367 510 3,387 1,510 4,087 7.367 762 3,093 9.000 2,TT2 2.128 521 1,879 6,454 2,740 3,093 33.038 33,038 20,676 Pffjo 10
DEDZA WELFARE TRUST NOTES TO THE AccouKrs AS AT 31 MARCH 2026 (CONTINUED) Non• Nl Nll 2028 3.748 1.324 Cr•dKorn: amowts falllng duo wllhkn on• y••r 2023 Oiher credllm- urtr knds Loans from INliYkluals- Restrkled funds 4.258 172.190 1.324 99.374