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2024-12-31-accounts

Charity[number:][1141335] Company[number:][04209188] (England[and][Wales)]

Centre for Legal[Aid][Assistance][and][Settlement]

Report[of] the[Directors][and][Unaudited][Financial][Statements]

For the ended[31][December][2024] year

Centre for Legal Aid Assistance and Settlement Contents Page For the year ended 31 December 2024

Report ofthe Directors 1to5
Independent Examiner's Report to the Directors 6
Statement of Financial Activities 7
Statementof Financial Position 8
Notes to the Financial Statements 9 to 15
Detailed Statementof Financial Activities 16 to 17

Centre for Legal Aid Assistance and Settlement Reportof the Directors For the ended 31 December 2024 year

The directors have pleasure in presenting their report and the financial statements for the charitable for the ended[31] December 2024. The Directors have adopted the provisions of Accounting and Reporting bycompanyCharities: Statementyear of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republicof Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

CLAAS (Centre for Legal Aid Assistance and Settlement) is a non-denominational Christian organization committed to promoting peace, equality, and the fundamental right to freedom ofreligion or belief, Since its establishment in 1998, CLAAS has remained steadfast in its mission to support persecuted Christians and other religious minorities in Pakistan and beyond. Our work seeks to protect and empower individuals and families made destitute through religious discrimination and persecution, offering them dignity, justice, and hope.

The charity's objectives, set out for the public benefit, are:

Relieving sickness[and] financial hardship by providing humanitarian aid, shelter, and emergency support.

Advancing education through awareness campaigns, resources, and practical assistance to ensure children and youth are not deprived of their right to learn.

Promoting good health and wellbeing by offering counselling, advocacy, and other forms of psychosocial and community support.

The objectives are specifically directed towards those persecuted for their religious beliefs, particularly in Pakistan, but also elsewhere wheretrustees identify urgent need. All our objectives comply fully with the charitablel laws of England and Wales

and reflect our ongoing humanitarian commitments.

Throughout 2024,[CLAAS] actively raised awareness at the international level about worsening plight of Christians and other religious minorities[in] Pakistan. This persecution continues to be driven by discriminatory laws, biased government policies, and an alarming risein religious intolerance,hatred, and radicalism across society.

Our practical support in 2024 primarily focused on:

Free legal aid and court representation for individuals and families accused under Pakistan's blasphemy laws, which are often misused to settle personal scores or target minorities.

Rescue, legal protection, and rehabilitation of underage Christian girls abducted, raped, forcibly converted, and married to their abductors, or otherwise sexually exploited and trafficked.

Defencein fabricated criminal cases where Christians were falsely charged, beaten or tortured solely becauseof their faith.

Humanitarian assistance for displaced families, including emergency[relief,][safe] housing, and long-term resettlement

support, ensuring they could begin rebuilding their lives with safety and dignity. Working in close partnership with CLAAS-PK and The Edge Foundation in Pakistan,we pursued justice through the courts

while also providing humanitarian relief, advocacy, and pastoral care. Together, these initiatives helped restore hope for many vulnerable families and ensured their stories reached both national and_ international platforms, pressing

decision-makers to act against systemic discrimination.

MINISTRY AND GUIDING PRINCIPLES

Our ministry is firmly rooted in the biblical mandate of Proverbs 31:8-9: defend“Speak theup rights[for] thoseof thewhopoorcannotand needy."speak for themselves, for the rights of all who are destitute. Speak up and judge fairly;

This guiding scripture shapes everything we do at CLAAS. We believe it is our callng to be a voice for the voiceless, to advocatefor justice, and to stand alongside those who are oppressed becauseoftheir faith. Our ministry is not only about legal representation and humanitarian aid, but also about embodying Christian compassion, love, and servicein action.

ACHIEVEMENTS AND PERFORMANCE

In 2024, Pakistan remained among the most dangerous countries in the world for Christians, ranking 7th on the Open Doors

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Centre for Legal Aid Assistance and Settlement Reportof the Directors Continued For the ended 31 December 2024 year

World Watch List. The country also recorded the second-highest number of Christians killed for their faith, reflecting the extreme risks faced by this community. Beyond loss oflife, Christians endured widespread violence, including attacks on churches, schools, and Christian-owned properties, further deepeningfear and insecurity. Despite these grave challenges, CLAAS continued to deliver critical legal aid, advocacy, and humanitarian support, standing alongside persecuted Christians and ensuring their voices were heard at natioanl and international levels.

LEGAL AID

In 2024, CLAAS provided critical legal aid and practical support to more than a dozen individuals and families facing persecution. These included Christians wrongfully accused under discriminatory blasphemy laws, families forced to flee due to mob violence, victims subjected to torture because oftheir faith, and young giirls abducted, forcibly converted to Islam, and married agaisnt their will. Among these cases, we supported two Christian sisters from Punjab (names withheld for protection) who were falsely charged[with] blasphemy. CLAAS provided legal representation, and both women were eventually acquitted. Beyond their Weacquittal,also wecontinueassistedto standwith relocation,with severalresettlement,families whoseand financialprimary support,earners helpingremain inthemprisonbeginon tofalserebuildcharges,their livesensuringin safety.they receive support for basic survival and their children's education. effortsOur teamof ouralsolawyersworkedandonlocalcasespartners,of abductedat leastChristianseven girlsgirlswereforcedrescuedinto conversionand reunitedand withmarriage.their familiesThankstoin 2024.the tirelessThese victories highlight both the effectiveness of persistent advocacy and the urgent need to protect vulnerable girls from exploitation. Pakistan's Christian minority continues to face grave challenges, including low social status, widespread poverty, and systemic discrimination. The misuse of blasphemy laws remains one of the most pressing threats, with Christians often falsely accused and subjected to lengthy imprisonment or mob violence. In addition, the abduction, forced conversion, and coerced marriages of underage girls is increasing, leaving families traumatized and entire communities in fear. Throughout 2024, CLAAS provided free legal aid and financial support to victims of blasphemy accusation, vulnerable

womenand girls, and families targetd because oftheir faith. Partnerships[with] CLAAS-Pk and The Edge Foundation were crucial in this work. Due to the sensitive nature of these cases, we disclose only limited details to protect the safety of the victims and their families. During the year, CLAAS handled three blasphemy cases involving Christian women. Two women were acquitted by the Sessions Court, while the third remains in prison, with her family in hiding. CLAAS continues to represent her in court and support[her] family, with the hope that justice will soon prevail. We also intervened in multiple abduction and forced conversion cases, securing the safe return of several girls supported in 2024. One case remains ongoing before the courts.

In addition, CLAAS extended legal advice and representation in other forms of persecution and discrimination, including defence,fabricated mediation,charges, workplaceor advocacyharassment,- was vitaland violentstep inattacksrestoringagainstdignity,Christians.justice, Eachand hopeinterventionto somewhetherof Pakistan'sthrough legalmost vulnerable communities.

PRACTICAL SUPPORT

We facilitated the resettlement of several families who had been victimized by discriminatory laws, helping them find safe refuge and begin restoring a senseof security, dignity, and stability.

Weprovided financial assistance and essential supplies to the famiies of those imprisoned for their Christian faith, easing their burden and ensuring children's basic needs, including education, were not neglected during times ofdistress.

We offered shelter, care and counselling to girls and young women who were victims of rape, forced marriage, or forced

conversion to Islam, ensuring they had a safe environment to recover and rebuild their lives with renewed hope.

In the middle of the year, we distributed hundredsof Bibles along with food bags to poor and needy families, offering both practical relief and spiritual comfort during a period of trauma and uncertainty.

We extended our outreach to impoverished families, brick kiln workers, and child labourers, and during the Christmas season provided special food and gift packages, bringing hope, joy and encouragementto those enduring severe hardships.

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Centre for Legal Aid Assistance and Settlement Reportof the Directors Continued For the ended 31 December 2024 year

FEEDING FAMILIES IN NEED

In 2024, CLAAS provided emergency aid packages to struggling Christian families in Pakistan, ensuring they had access to essential food items, clean drinking water, bedding, and daily necessities. Many[of] the[families] we supported had lost their

primary sources[of][income] due[to] persecution, displacement, or ongoing court cases, leaving them unable to meet even their most basic needs.

Our assistance also extended to domestic workers and daily wage earners, particularly women, who wereleft without work or income during periods of crisis. With no financial means to buy food, some families could not even afford milk for their children.

The emergency aid we provided was therefore vital in bridging the gap between survival and recovery, offering not just nutrition and shelter but also dignity and hope during times of great uncertainty.

CHRISTMAS SUPPORT FOR THE NEEDY

Since 2005, CLAAS has been committed to spreading hope and joy during the Christmas season by providing gifts and support[to][some] of the[most] vulnerable[families] in Pakistan. Each year, we reach out especially to the children ofbrick kiln bonded labourers, who remian trapped[in] conditions, often described as modern-day slavery. This cherished tradition brings relief, dignity, and happiness to families enduring severe hardship. Our support extends to families in bonded labour, the families of prisoners, and survivors of religious persecution. We provide food packs and dried fruits, enabling them to observe traditional Christmas customs and share in the spirit of community and togetherness.

In 2024, CLAAS distributed hundreds of Bibles, including children's Bibles, offering spiritual encouragement and hope to families in need. We also reached impoverished children with special gifts such as sweets, dried fruits, storybooks, drawing books, and warm sweaters, ensuring that even the most marginalized children experienced the love, joy, and meaning of Christmas.

RAISING AWARENESS

In 2024, CLAAS intensified its efforts to raise awareness of the persecution faced by Christians and other religious minorities

in Pakistan. Speaking[out][within] the country remains dangerous - families, victims, and local defenders oftern face intimidation, reprisals, or violence when challenging sensitive issues such as blasphemy laws, forced conversions, and gender-based persecution. This makes our international advocacy absolutely essential.

Pakistan has ratified dozens of international human rights conventions, committing itself to uphold fundamental rights including freedom of religion or belief, protection of minorities, and the rights of women and children. Yet, in practice, these obligations are frequently ignored. To highlight this gap, CLAAS held meetings with international human rights organizations and submitted papers documenting ongoing violations, ensuring Pakistan's failure to implement its commitments remains under scrutiny.

In 2024, our advocacy efforts included:

Submitting detailed reports and position papers on religious persecution and systemic discrimination to international bodies and human rights mechanisms.

Engaging directly[with][international] human rights organizations, sharing first-hand accounts and case evidence to strengthen global[advocacy] efforts.

Collaborating on global campaigns focusing on the forced conversion[and] marriage[of] underage Christian girls, and the misuse of blasphemy laws.

Publishing press releases and personal testimonies of persecuted Christians, which were picked up by international media outlets, amplifying the voices[of] victims at a global level.

Producing advocacy materials[-] leaflets, posters, and[short][videos] - distributed online and through supporter networks to keep these[issues] in the public eye.

Raf 17

Centre for Legal Aid Assistance and Settlement Report[of] the[Directors][Continued] For the ended 31 December 2024 year

Calling[for] legal[and] policy reforms by highlighting Pakistan's[international] obligations, particularly during[review] such as the EU-GSP+ monitoring process and UN human rights forums.

Through these initiatives, CLAAS continues to act as a bridge between persecuted Christians in Pakistan and the international community. By linking[individual] cases to Pakistan's broader human rights obligations, we not only expose ongoing injusticies[but] also generate the external pressure[needed] to bring[about] long term change.

PUBLIC BENEFIT

The trustees have carefully considered the charity's objectives and the Charity Commission's guidance on public benefit

when fulfilling their responsibilities and exercising their powers.

OBJECTIVES AND ACTIVITIES

Objectives[and][aims]

The directors have considered the Charity Commision's guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)'.

FINANCIAL REVIEW

The charity's income comprised of donations only and the charity has been fortunate in that it has loyal supporters, both individuals and charities.

The charity receives donations in response to it's normal campaigns.

The charity focused onits normal activities and helping individuals affected by the riots and made donations to help as many poor[and] needy people as possible through[our] partners[in][Pakistan.]

It is the policy of the charity that unrestricted funds which have not been deisgnated to a specific use should be maintained at a reasonable[level] so that the charity can[continue] its' current[activities][while] continuing[to][search][and][obtain] funding.

The charity also has a policy of securing funding for any new major projects prior to committing to any expenditure.

STRUCTURE, GOVERNANCE[AND] MANAGEMENT

Governing document

The charity is controlled by it's governing documents, the memorandum and article of association and is constituted as a company limited by guarantee, as defined by the Companies Act 2006. ,

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Centre for Legal Aid Assistance and Settlement Charity registration number 1141335 Company registration number 04209188 Principal address ICG House

Oldfield Lane North Middlesex UB6 OAL

Aiea

Centre for Legal Aid Assistance and Settlement Reportof the Directors Continued For the ended 31 December 2024 year

Directors

The directors of the charitable company areits trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:

Mr Nasir Saeed Rev Alwin John Samuel

Ms Parveen Massey Mr E Money Secretary Mr[N] Saeed Independent examiners MURRAYS MISTRY Greenford Business Centre Oldfield Lane North Greenford Middlesex UB6 OAL Approved by the Management Commitee and signed on its behalf by seetuettsusinmanlles[Le] eevansnes 28 October 2025 Mr[N] Saeed

5 of 17

Centre for Legal Aid Assistance and Settlement Independent Examiners Report to the Directors For the ended 31 December 2024 year

| report to the trustees on my examination of the accountsof the charitable company for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity Directors are responsible for the preparation of the accounts in accordance with the requirements of the Companies[Act] 2006 (‘the 2006 Act’).

Having[satisfied] myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible[for] independent examination, | report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiners statement

| have completed my examination. | confirm that no matters have come to myattention in connection with the examination giving me causeto believe that in any material respect:

  1. accounting records were not keptin respect of the Company as required by section 386 of the 2006 Act; or

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

  3. the accounts do not comply with the requirements of section 396 of the 2006 Actother than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

| 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 understandingof the accounts to be reached.

MURRAYS MISTRY Greenford Business Centre Oldfield Lane North Greenford Middlesex UB6 OAL

28 October 2025

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Centre for Legal Aid Assistance and Settlement Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 December 2024

Notes Unrestricted Restricted 2024 2023
funds funds
Incomeand endowments from: £ £ £ £
Donations and legacies
Total
63,982
63,982
25,847
25,847
89,829
89,829
88,921
88,921
Expenditure on:
Raising funds
Charitable activities
Other expenditure
Total
4/5 (9,284)
(76,461)
(85,745)
(26,133)
(26,133)
(9,284)
(102,594)
(111,878)
(7,417)
(96,867)
(1,281)
(105,565)
Net expenditure
Reconciliation offunds
(21,763) (286) (22,049) (16,644)
Total funds brought forward
Total funds carried forward
39,323
17,560
6,531
6,245
45,854
23,805
62,498
45,854

7 nf 17

Registered[Number] : 04209188

Centre for Legal Aid Assistance and Settlement Statementof Financial Position As at 31 December 2024

Notes 2024 2023
£ £
Fixedassets
Tangible assets 1 4,467 5,954
4,467 5,954
Current assets
Debtors 12 347 347
Cashat bank and in hand 27,095 48,617
27,442 48,964
Creditors: amounts falling due within one year 13 (8,104) (9,064)
Net currentassets 19,338 39,900
Total assets less currentliabilities 23,805 45,854
Netassets 23,805 45,854
The fundsof the charity
Restricted income funds 14 6,245 6,531
Unrestricted
income funds
14 17,560 39,323
Total funds 23,805 45,854

For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies[Act][2006] relating to small companies.

The financial statements were approved and authorised for issue by the Board and signed onits behalf by: Mr[Nasir] [ Director Saeed

28 October 2025

Rat17

Centre for Legal Aid Assistance and Settlement Notes to the Financial Statements For the ended 31 December 2024 year

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and[in] accordance[with] the Charities SORP (FRS 102) ‘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)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic[of][Ireland] (FRS 102), and the Companies[Act][2006.]

Centre for Legal[Aid] Assistance and Settlement 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).

Going concern

The financial statements of the charity have been prepared assuming the company will be a Going[Concern] for the foreseeable future.

Funds

Reserved Funds - These werefor support for prisoners and their families,[victims][of] forced marriages[and] their familes, families affected by Jaranwala riots, advocacy work, Bibles and Christmas care packs and[other] aid.

Incoming resources

All incoming resources are included in the statement offinancial activities when the Charity is entitled to the income and the amount can be quantified[with] reasonable accuracy.

Resources expended

Liabilities are recognised as resources expended[when] thereis a legal or constructive obligation committing the Charity[to] the expenditure:

Charitable activites

The charity's objects are for the public benefit and are to relieve sicknes[and] financial hardship to advance education[and] to promote and preserve good health bythe provision of funds, goodsor services of any kind ,[including][the][provision][of] counselling and support.

Taxation

Corporation[Tax]

The charity is exempt from tax on income and gains falling within section 506 of the Taxes[Act][1988] or Section[252][of] the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its chariable objects.

Tangible[fixed] assets

Tangible[fixed] assets, other than freehold land, are[stated] at cost or[valuation][less] depreciation[and][any] provision[for] impairment. Depreciation is providedat rates calculated[to][write][off][the] cost or[valuation][of][fixed][assets,] less[their] estimated residual value, over their expected[useful] lives on the following basis:

Fixture[&] Fittings 25% on reducing balance

Computer Equipment 25% on reducing balance

Debtors

Operating leases

Costsof operating leases are charged to the Statement of Financial Activities on a straight-line basis over the lease[term.]

!

OQ nf 17

Centre for Legal Aid Assistance and Settlement Notes to the Financial Statements Continued For the year ended 31 December 2024

Irrecoverable VAT

relates.Irrecoverable VATis included in the Statement of Financial Activities, and is reported as part of the expenditure to whichit

Accumulated Funds

restrictedRestricted fundsfundsarearesetsubjectoutintothespecificnotes toconditionsthe accountsby donorsas to how they may be used. The purposesand usesofthe

Trustees.Unrestricted general funds are funds which can be used in accordance with the charitable objects at the discretion of the

2. Income from donations and legacies

ncome fro m donations and legacies
Unrestricted Restricted 2024 2023
funds funds
Donations received £
63,982
£
25,847
£
89,829
£
88,921
63,982 25,847 89,829 88,921

3. Expenditure on generating donations and legacies

Expenditure on generating donations and legacies
2024 2023
£ £
Unrestricted funds
Subscriptions 394 -
Support costs 8,890 7,417
9,284 7,417

4. Costs of charitable activities by fund type

Costs of charitable activities by fun d type
Unrestricted Restricted 2024 2023
funds funds
Mainactivity
Support costs
£
13,818
62,643
£
26,133
-
£
39,951
62,643
£
30,807
66,060
76,461 26,133 102,594 96,867

AN nf 17

Centre for Legal Aid Assistance and Settlement Notes to the Financial Statements Continued For the year ended 31 December 2024

5. Costs of charitable activities by activity type

Costs of charitable activities by acti vity type
Activities
undertaken
Support
costs
2024 2023
directly
£
Support costs
Mainactivity
Activity 2
39,951 59,198
3,445
99,149
3,445
96,867
39,951 62,643 102,594 96,867

6. Analysis of support costs

Raising
funds
Mainactivity Activity 2 2024 2023
£ £
Management 7 501 501
Finance - 133 133 853
IT
Human Resources
Publicatiosn
& Raising
Awareness
:
7
3,456
1,359
42,908
-
4,804
42,908
3,456
564
42,993
3,528
Rent & Insurance
Professional &
Consultancy Fees
-
1,781
6,570
-
6,570
1,781
6,477
5,873
Printing,Postage &
Stationery
- 2,968 2,968 5,819
Telephone,
Internet
Fax
& 3,457 2,169 5,626 4,687
EquipmentHire &
Maintenance, General
196 186 382 283
Maintenance
Governancecosts - 2,404 2,404 2,400
8,890 59,198 3,445 71,533 73,477
  1. Net income/(expenditure) for the year

This is stated after charging/(crediting):

Depreciation of owned fixed assets

2024 2023 1,487 7,803

11 of 17

Centre for Legal Aid Assistance and Settlement Notes to the Financial Statements Continued For the ended 31 December 2024 year

8. Particulars of employees

2024 2023

Administrative Expenses

10. Comparative for the Statement of Financial Activities

Comparative forthe Statement of Financial Activiti es
Unrestricted Restricted 2023
funds funds
£ £ £
Income and endowments from:
Donations and legacies 75,001 13,920 88,921
Total 75,001 13,920 88,921
Expenditure on:
Raising funds (7,417) (7,417)
Charitable activities (73,360) (23,507) (96,867)
Other expenditure (1,281) (1,281)
Total (82,058) (23,507) (105,565)
Net expenditure (7,057) (9,587) (16,644)
Reconciliation offunds
Total funds brought forward 46,380 16,118 62,498
Total funds carried forward 39,323 6,531 45,854

11. Tangible fixed assets

Fixtures and Computer
Costor valuation fittings equipment Total
£ £
At 01 January 2024 10,616 15,896 26,512
At 31 December 2024 10,616 15,896 26,512
Depreciation
At 01 January 2024 8,823 11,735 20,558
Charge for year 448 1,039 1,487
At 31 December 2024 9,271 12,774 22,045
Net book values
At 31 December 2024 1,345 3,122 4,467
At 31 December 2023 1,793 4,161 5,954

19 nf 17

Centre for Legal Aid Assistance and Settlement Notes to the Financial Statements Continued For the ended 31 December 2024 year

12. Debtors

12. Debtors
2024 2023
Amounts due within one year:
Prepayments and accrued income 347 347
347 347
13. Creditors: amountsfalling due within one year
2024 2023
Othercreditors 3,288 3,304
Accruals and deferred income 4,816 5,760
8,104 9,064

14, Movement in funds

Unrestricted Funds
Balanceat Incoming Outgoing Balance at
01/01/2024 resources resources 31/12/2024
£ £ £ £
General
General 39,323 63,982 (85,745) 17,560
39,323 63,982 (85,745) 17,560
Unrestricted Funds - Previous year
Balanceat
01/01/2023
Incoming
resources
Outgoing
resources
Balanceat
31/12/2023
£ £ £ £
General
General 46,380 75,001 (82,058) 39,323
46,380 75,001 (82,058) 39,323

1217

Centre for Legal[Aid][Assistance][and][Settlement] Notes to the[Financial][Statements][Continued] For the ended[31][December][2024] year

Purposeof[unrestricted][Funds]

General

supportThePakistanexclusivelyGeneral[particulrly] or[charitabel] the[Fund][world] is[amongst][for] asaccording[the][the][people][provision][Trustees][to][the][who] are[from][of][Law][ funds,][time][of][being][Eng][goods][to][persecuted] land[time][or] and[may][s] erivces[Wales][think][as][fit] and[a] of[resulf][and] anyare[kind][to][of][connected][fulfil][their][including][such][religio][other][with] us[provision][beliefs][the][purposes][Charitbale][of][in][such][counselling][which] parts[work][are][of][of][and][the] Charity.

Restricted Funds

Restricted Funds
Balanceat
01/01/2024
Incoming
resources
Outgoing
resources
Balanceat
31/12/2024
£ £ £ £
Reserved Funds 6,531 25,847 (26,133) 6,245
6,531 25,847 (26,133) 6,245
Restricted Funds - Previous year Balanceat
01/01/2023
Incoming
resources
Outgoing
resources
Balanceat
31/12/2023
£ £ £ £
Reserved Funds 16,118 13,920 (23,507) 6,531
16,118 13,920 (23,507) 6,531

Purpose of restricted[funds]

Reserved Funds

These funds are[for][Covid-19][support.]

REserved Fund

Reserved fundsare[for] specified[activities][such][as][Bible][distribution][and][supporting][victims][of][blasphemy][ victims.]

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Centre for Legal Aid Assistance and Settlement Notes to the Financial Statements Continued For the ended 31 December 2024 year

15. Analysis of net assets between funds

Analysis of netassets between funds
Tangible Netcurrent Net Assets
fixed assets assets /
(liabilities)
£ £ £
Unrestricted funds
General
General 4,467 13,093 17,560
Restricted funds
Reserved Funds - 6,245 6,245
4,467 19,338 23,805
Previous year
Tangible Netcurrent NetAssets
fixed assets assets /
(liabilities)
£ £ £
Unrestricted funds
General
General 5,954 33,369 39,323
Restricted funds
Reserved Funds - 6,531 6,531
5,954 39,900 45,854

15 nf 17

Centre for Legal Aid Assistance and Settlement Detailed Statementof Financial Activities For the ended 31 December 2024 year

2024 2023
INCOME AND ENDOWMENT
Donations
andlegacies
Donations 89,829 88,921
89,829 88,921
Total incoming resources 89,829 88,921
EXPENDITURE
Raising donations and legacies
Subscriptions (394)
(394)
Charitable activities
Costof direct charitable activity (Main activity) (39,951) (30,807)
(39,951) (30,807)
Other
Other resources expended 1 (1,281)
(1,281)
SUPPORT COSTS
Management
Management (Mainactivity) (501)
(501)
Finance
Finance (Main activity) (133) (853)
(133) (853)
IT
IT (Main activity) (1,359) (564)
IT (Activity 2) (3,445)
(4,804) (564)
Human Resources
Human Resources(Main activity) (42,908) (42,993)
(42,908) (42,993)
Publicatiosn
& Raising Awareness
Publicatiosn
& Raising Awareness
(3,456) (3,528)
(3,456) (3,528)
Rent & Insurance
Rent & Insurance (Main activity) (6,570) (6,477)
(6,570) (6,477)
Professional
& Consultancy
Fees
Professional & Consultancy Fees (1,781) (3,889)
Professional & Consultancy Fees (Main activity) (1,984)
(1,781) (5,873)

Printing,Postage & Stationery

18 af 17

Centre for Legal Aid Assistance and Settlement Detailed Statementof Financial Activities Continued For the ended 31 December 2024 year

Printing,Postage & Stationery (Main activity) (2,968) (5,819)
(2,968) (5,819)
Telephone, Internet & Fax
Telephone,Internet & Fax
Telephone,Internet & Fax (Main activity)
(3,457)
(2,169)
(4,687)
EquipmentHire & Maintenance, General Maintenance (5,626) (4,687)
Equipment Hire & Maintenance, General
Maintenance
(196)
Equipment Hire & Maintenance, General
Maintenance(Mainactivity)
(186) (283)
(382) (283)
Governancecosts
Governancecosts (Main activity) (2,404) (2,400)
(2,404) (2,400)
Total resources expended (111,878) (105,565)
Net Expenditure (22,049) (16,644)

17 nf 17