
## **Trustees’ Annual Report for the period** 

**From  1[st] April 2024      To 31[st] March 2024** 

## **Charity name: Needs International** 

## **Charity registration number: 1139667** 

## **Objectives and Activities** 

||SORP reference||
|---|---|---|
|Summary of the purposes of<br>the charity as set out in its<br>governing document|Para 1.17|Our ongoing efforts is to support orphans in<br>Accra, Ghana, as well as impoverished<br>communities within the city and the northern<br>region around Tamale. Through targeted<br>initiatives, we aim to provide these vulnerable<br>people with stable housing, adequate nutrition,<br>access to clean water, proper sanitation,<br>suitable clothing, essential medical care, and<br>education. By addressing these foundational<br>needs, we strive to empower individuals and<br>families to attain a sustainable quality of life.<br>Our focus remains on sustaining and enhancing<br>aid for both orphans and underprivileged<br>communities, with particular emphasis on<br>assisting children and young adults who face<br>heightened risks due to poverty. We have<br>continued to allocate funding to these efforts,<br>ensuring that orphans and economically<br>disadvantaged families in Accra and Tamale<br>receive ongoing support.<br>Several impactful developments were made in<br>recent periods, notably in educational facilities<br>and infrastructure. Enhancements were carried<br>out in the school, which included upgrading<br>classrooms, medical facilities, IT resources, and<br>staff rooms to foster a supportive environment<br>conducive to learning and care. In response to<br>rising operational costs and the increasing<br>demands on resources, wage adjustments<br>were made to fairly compensate teachers and<br>staff who play a critical role in maintaining<br>these support systems.<br>Recognising the need for consistent access to<br>clean water, we assisted in constructing water<br>storage tanks in the Tamale region. These tanks<br>are a vital resource,helpingto secure a reliable|





supply of water for both daily use and sanitary needs, thereby reducing water scarcity issues in these communities. To bolster funding for our initiatives, we have outreached efforts within the local community and beyond, reaching out to friends, family, and supportive networks for additional contributions. Furthermore, we coordinated volunteer visits from the United Kingdom, which provided valuable insights into the conditions of the children and families we serve. These visits are not only instrumental in assessing needs but also in reaffirming our commitment and refining our approach to aid, ensuring that our strategies remain aligned with the evolving needs of the communities. Through these ongoing efforts, we remain steadfast in our dedication to supporting the vulnerable populations of Accra and Tamale, working toward a brighter and more sustainable future for all. Summary of the main Para 1.17 and 1.19 activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. Statement confirming Para 1.18 whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit 

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

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers 



Other 

## **Achievements and Performance** 

||SORP reference||
|---|---|---|
|Summary of the main<br>achievements of the charity,<br>identifying the difference the<br>charity’s work has made to<br>the circumstances of its<br>beneficiaries and any wider<br>benefits to society as a<br>whole.|Para 1.20|-<br>Provided funding for further education for<br>the Orphans.<br>-<br>Provided further finance and helped to<br>supply more food to the remote areas of<br>Tamale for the poor.<br>-<br>Acquired donations to build water tanks<br>in Tamale.<br>-<br>Provided an increase in Staff and Teacher<br>wage in Accra.<br>-<br>Provided funds for the well-being of the<br>children<br>-<br>Help fund extensive restoration and<br>improvements to the buildings occupied<br>by the children.<br>-<br>Continued the good progress of education<br>for the school.<br>-<br>Continued support to more education<br>centres in Tamale<br>-<br>Financed education for the poor children<br>of Tamale and the teachers.<br>-<br>Sent finance to distribute food to more<br>villages.|



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

||||
|---|---|---|
|Achievements against<br>objectives set|Para 1.41|As above|
|Performance of fundraising<br>activities against objectives<br>set|Para 1.41||
|Investment performance<br>against objectives|Para 1.41||
|Other|||





## **Financial Review** 

|**Financial Review**|||
|---|---|---|
|Review of the charity’s<br>financial position at the end<br>of the period|Para 1.21|Financial position is adequate with<br>continued support by previous donors, and<br>also increasing interest in the community|
|Statement explaining the<br>policy for holding reserves<br>stating why they are held|Para 1.22|We have not in the past, and also do not<br>plan in the future to hold any reserves<br>beyond each financial period. All funds<br>acquired, are sufficient for the projects<br>intended. Any further finance required, we<br>reach out for more fund raising. Any<br>reserves will be already allocated and only<br>delayed due to work pending or<br>adjustments in schedules.|
|Amount of reserves held|Para 1.22|N/A|
|Reasons for holding zero<br>reserves|Para 1.22|As explained above.|
|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|No uncertainties.|



|**Additional information (optional)**|**Additional information (optional)**|**Additional information (optional)**||
|---|---|---|---|
|You may choose to include further statements where relevant about:||||
||||We have outreached efforts within the local|
||||community and beyond, reaching out to|
||The charity’s principal<br>sources of funds (including|Para 1.47|friends, family, and supportive networks for<br>additional contributions.|
||any fundraising)||Fundraising events are very rare, and only|
||||noteworthy when using a donation stall on a|
||||retail car park attracting donations from the|
||||general shoppers footfalls.|



|**Additional information (optional)**<br>You may choose to include further statements where relevant about:|**Additional information (optional)**<br>You may choose to include further statements where relevant about:|**Additional information (optional)**<br>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|We have outreached efforts within the local<br>community and beyond, reaching out to<br>friends, family, and supportive networks for<br>additional contributions.<br>Fundraising events are very rare, and only<br>noteworthy when using a donation stall on a<br>retail car park attracting donations from the<br>general shoppers footfalls.|
|Investment policy and<br>objectives including any<br>social investment policy<br>adopted|Para 1.46||
|A description of the principal<br>risks facing the charity|Para 1.46||
|Other|||





## **Structure, Governance and Management** 

|Description of charity’s<br>trusts:|||
|---|---|---|
|Type of governing document<br>(trust deed, royal charter)|Para 1.25|TRUST DEED|
|How is the charity<br>constituted?<br>(e.g unincorporated<br>association, CIO)|Para 1.25|TRUST|
|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|ELECTED BY 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||
|The charity’s organisational<br>structure and any wider<br>network with which the<br>charity works|Para 1.51||
|Relationship with any related<br>parties|Para 1.51||
|Other|||



## **Reference and Administrative details** 

|Charityname|NEEDS INTERNATIONAL|
|---|---|
|Other name the charity uses|N/A|
|Registered charitynumber|1139667|
|Charity’s principal address|UNIT 8/QF, ANCHOR HOUSE<br>THORNHILL RD<br>DEWSBURY<br>WF12 9QF|





## **Names of the charity trustees who manage the charity** 

|1<br>2<br>3<br>4|**Trustee name**|**Office (if any)**|**Dates acted if not for**<br>**whole year**|**Name of person (or body)**<br>**entitled to appoint trustee (if**<br>**any)**|
|---|---|---|---|---|
||MOHAMMED ISHAQ<br>KHAN||||
||FAROOQ ISMAIL||||
||IDRIS PATEL||||
||||||



– Corporate trustees names of the directors at the date the report was approved 

**Director name** N/A 

Name of trustees holding title to property belonging to the charity 

|**Trustee name**|**Dates acted if not for whole year**||
|---|---|---|
|N/A|||
||||
||||



## **Funds held as custodian trustees on behalf of others** 

Description of the assets None held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets 

## **Additional information (optional)** 

## **Names and addresses of advisers (Optional information)** 

|**Type of**|**Name**|**Address**|
|---|---|---|
|**adviser**|||



**Name of chief executive or names of senior staff members (Optional information)** 



## **Exemptions from disclosure** 

Reason for non-disclosure of key personnel details 

## **Other optional information** 

## **Declarations** 

**The trustees declare that they have approved the trustees’ report above.** 

**Signed on behalf of the charity’s trustees** 

|**Signature(s)**<br>**Full name(s)**<br>**Position (eg Secretary,**<br>**Chair, etc)**<br>**Date**|||
|---|---|---|
||MR FAROOK ISMAIL||
||<br> <br>TRUSTREE||
||30/10/2024||
||30/10/2024||





## **NEEDS INTERNATIONAL** 

## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES** 

## **Responsibilities and basis of report Independent examiner’s statement** 

I report to the trustees on my examination of the accounts of the Needs International for the year ended 31 March 2024, which are set out on page 5. 

## **Responsibilities and basis of report** 

As the Charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the Charity’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. 

## **Independent examiner’s statement** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do 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. 

## _M Lakhi ._ 

…………………………………………… 

Muddassir Lakhi AFA 

S. A. Chopdat & Co 134 Bradford Road Dewsbury WF13 2EW 

_23 /10 / 24_ 

Date: …………………………………….. 



## **NEEDS INTERNATIONAL** 

## **INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024** 

|**Incoming Resources**<br>Donations received<br>Other income<br>**Total Incoming Resources**<br>**Resouces Expended**<br>Charitable Donations<br>Teachers fees<br>Postage and stationery<br>Travelling<br>Advertisement<br>Orphanage donations<br>Professional fees<br>Bank Charges<br>**Total resources expended**<br>**Net Income**|**Note**||-<br>7,308<br>**7,308**<br>-<br>-<br>155<br>8,752<br>835<br>-<br>235<br>375<br>**10,352**<br>3,044<br>-<br>Unrestricted<br>funds|193,506<br>-<br>**193,506**<br>15,509<br>-<br>-<br>-<br>-<br>132,056<br>-<br>-<br>**147,565**<br>45,941<br>**Restricted**<br>**funds**||193,506<br>7,308<br>**200,814**<br>15,509<br>-<br>155<br>8,752<br>835<br>132,056<br>235<br>375<br>**157,917**<br>42,897<br>**2024**|||126,775<br>4,938<br>**131,713**<br>**2023**|
|---|---|---|---|---|---|---|---|---|---|
|||||||||||
||||||||||16,592<br>1,180<br>-<br>-<br>240<br>122,986<br>225<br>335<br>**141,558**|
||||-|||||-|9,845|





## **NEEDS INTERNATIONAL** 

## **BALANCE SHEET AS AT 31 MARCH 2024** 

|Fixed Assets<br>Properties<br>**CURRENT ASSETS**<br>Prepaymnets<br>Balance at Bank<br>**CURRENT LIABILITIES**<br>Creditors and Accruals<br>Net Current Assets<br> <br>Long Term Loans<br> <br>**REPRESENTED BY:**<br>**CAPITAL ACCOUNT**<br>Reserve<br> <br>Surplus Income for Year|-<br>-<br>-<br>**-**<br>225<br>**225**<br>**-**<br>-<br>**225**<br>**-**<br>225<br>-<br>5,708<br>**5,483**<br>**Unrestricted**<br>**funds**||-<br>-<br>58,333<br>**58,333**<br>-<br>**58,333**<br>-<br>**58,333**<br>15,436<br>37,189<br>**52,625**<br>**Restricted**<br>**funds**||-<br>-<br>58,333<br>**58,333**<br>225<br>**58,108**<br>-<br>**58,108**<br>15,211<br>42,897<br> <br>**58,108**<br>**2024**||-<br>-<br>15,876<br>**2023**|
|---|---|---|---|---|---|---|---|
|||||||||
||||||||**15,876**<br>665|
||**-**||||||**15,211**|
||**-**||||||-<br>**15,211**|
||-|||||-|25,056<br>9,845<br>|
||||||||**15,211**|





## **NEEDS INTERNATIONAL** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024** 

## **1. ACCOUNTING POLICIES** 

## 1.1 Basis of Accounting 

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 (FRS 102)" (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). 

There are no material uncertainties about the charity's ability to continue, and so the going concern basis of accounting has been adopted. 

## 1.2 Fund Accounting 

General Or Unrestricted funds are those which are used at the discretion of the trustees in furtherance of the general objective of the charity 

Restricted funds are those which are to be used in accordance with specific restrictions imposed by donors or raised by charity for a particular purposes. 

## 1.3 Resources Expended 

Resources expended are included in the statement of Financial activities on an accrual bases inclusive of any VAT which cannot be recoverable. 

## **1. FIXED ASSETS INVESTMENTS** 

|**1. FIXED ASSETS INVESTMENTS**|||
|---|---|---|
|Properties<br>**2. CURRENT ASSETS**<br>Bank<br>**3. DEBTORS & PREPAYMENTS**<br>Rent<br>**4. CREDITORS & ACCRUALS**<br>Accountancy|**2024**<br>-<br>58,333<br>58,333<br>-<br>225<br>225|2023<br>-<br>15,876|
|||15,876|
|||-<br>665|
|||665|



## **5. REMUNERATION & TRUSTEE EXPENSES** 

No remuneration or expenses were paid to any trustees during the period. 

## **6. STAFF COSTS** 

No employees were paid remuneration in excess of £60,000 during the period. 



## **NEEDS INTERNATIONAL** 

## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES** 

## **Responsibilities and basis of report Independent examiner’s statement** 

I report to the trustees on my examination of the accounts of the Needs International for the year ended 31 March 2024, which are set out on page 5. 

## **Responsibilities and basis of report** 

As the Charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the Charity’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. 

## **Independent examiner’s statement** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do 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. 

## _M Lakhi ._ 

…………………………………………… 

Muddassir Lakhi AFA 

S. A. Chopdat & Co 134 Bradford Road Dewsbury WF13 2EW 

_23 /10 / 24_ 

Date: …………………………………….. 



## **NEEDS INTERNATIONAL** 

## **INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024** 

|**Incoming Resources**<br>Donations received<br>Other income<br>**Total Incoming Resources**<br>**Resouces Expended**<br>Charitable Donations<br>Teachers fees<br>Postage and stationery<br>Travelling<br>Advertisement<br>Orphanage donations<br>Professional fees<br>Bank Charges<br>**Total resources expended**<br>**Net Income**|**Note**||-<br>7,308<br>**7,308**<br>-<br>-<br>155<br>8,752<br>835<br>-<br>235<br>375<br>**10,352**<br>3,044<br>-<br>Unrestricted<br>funds|193,506<br>-<br>**193,506**<br>15,509<br>-<br>-<br>-<br>-<br>132,056<br>-<br>-<br>**147,565**<br>45,941<br>**Restricted**<br>**funds**||193,506<br>7,308<br>**200,814**<br>15,509<br>-<br>155<br>8,752<br>835<br>132,056<br>235<br>375<br>**157,917**<br>42,897<br>**2024**|||126,775<br>4,938<br>**131,713**<br>**2023**|
|---|---|---|---|---|---|---|---|---|---|
|||||||||||
||||||||||16,592<br>1,180<br>-<br>-<br>240<br>122,986<br>225<br>335<br>**141,558**|
||||-|||||-|9,845|





## **NEEDS INTERNATIONAL** 

## **BALANCE SHEET AS AT 31 MARCH 2024** 

|Fixed Assets<br>Properties<br>**CURRENT ASSETS**<br>Prepaymnets<br>Balance at Bank<br>**CURRENT LIABILITIES**<br>Creditors and Accruals<br>Net Current Assets<br> <br>Long Term Loans<br> <br>**REPRESENTED BY:**<br>**CAPITAL ACCOUNT**<br>Reserve<br> <br>Surplus Income for Year|-<br>-<br>-<br>**-**<br>225<br>**225**<br>**-**<br>-<br>**225**<br>**-**<br>225<br>-<br>5,708<br>**5,483**<br>**Unrestricted**<br>**funds**||-<br>-<br>58,333<br>**58,333**<br>-<br>**58,333**<br>-<br>**58,333**<br>15,436<br>37,189<br>**52,625**<br>**Restricted**<br>**funds**||-<br>-<br>58,333<br>**58,333**<br>225<br>**58,108**<br>-<br>**58,108**<br>15,211<br>42,897<br> <br>**58,108**<br>**2024**||-<br>-<br>15,876<br>**2023**|
|---|---|---|---|---|---|---|---|
|||||||||
||||||||**15,876**<br>665|
||**-**||||||**15,211**|
||**-**||||||-<br>**15,211**|
||-|||||-|25,056<br>9,845<br>|
||||||||**15,211**|





## **NEEDS INTERNATIONAL** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024** 

## **1. ACCOUNTING POLICIES** 

## 1.1 Basis of Accounting 

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 (FRS 102)" (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). 

There are no material uncertainties about the charity's ability to continue, and so the going concern basis of accounting has been adopted. 

## 1.2 Fund Accounting 

General Or Unrestricted funds are those which are used at the discretion of the trustees in furtherance of the general objective of the charity 

Restricted funds are those which are to be used in accordance with specific restrictions imposed by donors or raised by charity for a particular purposes. 

## 1.3 Resources Expended 

Resources expended are included in the statement of Financial activities on an accrual bases inclusive of any VAT which cannot be recoverable. 

## **1. FIXED ASSETS INVESTMENTS** 

|**1. FIXED ASSETS INVESTMENTS**|||
|---|---|---|
|Properties<br>**2. CURRENT ASSETS**<br>Bank<br>**3. DEBTORS & PREPAYMENTS**<br>Rent<br>**4. CREDITORS & ACCRUALS**<br>Accountancy|**2024**<br>-<br>58,333<br>58,333<br>-<br>225<br>225|2023<br>-<br>15,876|
|||15,876|
|||-<br>665|
|||665|



## **5. REMUNERATION & TRUSTEE EXPENSES** 

No remuneration or expenses were paid to any trustees during the period. 

## **6. STAFF COSTS** 

No employees were paid remuneration in excess of £60,000 during the period. 

