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2020-10-31-accounts

COMPANY REGISTRATION NUMBER: 07634784

CHARITY REGISTRATION NUMBER: 1144950

EHSAAS TRUST Company Limited by Guarantee Financial Statements 31 October 2020

EHSAAS TRUST

Company Limited by Guarantee

Financial Statements

Year ended 31 October 2020

Page
Trustees' annual report (incorporating the director's report) 1
Independent auditor's report to the members 7
Statement offinancial activities (including income and
expenditure account) 11
Statement of financial position 12
Statement of cash flows 13
Notestothefinancialstatements 14

EHSAAS TRUST

Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report)

Year ended 31 October 2020

Reference and administrative details

Registered charity name EHSAAS TRUST Charity registration number 1144950 Company registration number 07634784

Principal office Amc House Ground Floor 12 Cumberland Avenue London NW10 7QL United Kingdom Registered office Amc House Ground Floor 12 Cumberland Avenue London NW10 7QL United Kingdom

The trustees Mr Asif Iqbal Mr Shahnawaz Khan (Appointed 26 February 2020) Mr Muhammad Yaqoob Iqbal Auditor K K Associates Chartered Accountants & statutory auditor 305 Crown House Park Royal North Circular Road London NW10 7PN Bankers National Westminster 1 Abbey Road London United Kingdom NW107RA Al Rayan Bank 44 Hans Crescent Knightsbridge Lonson United Kingdom SW 1X OLZ United National Bank Ltd 2 Brook Street London United Kingdom W1S 1BQ

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EHSAAS TRUST

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continuea)

Year ended 31 October 2020

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 October 2020. The trustees have adopted the provisions of 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Ehsaas Trust is registered with the Charity Commission as a charity since 6th December 2011 under registration number 1144950. It was incorporated as a charitable company limited by guarantee on 16th May 2011 with the Companies House under company registration number 07634784.

The charity is managed by a board of trustees, who are also the directors of the company. The charity trustees are responsible for and actively engaged in the overall management and control of the company, working with other persons on an entirely voluntary basis. The trustees give their time freely and receive no remuneration or other financial benefits.

Details of trustee expenses and related party transactions are disclosed in financial statements. The trustees are required to disclose all relevant interests under the Trust's policy to avoid any conflict of interest.

During the year ended 31 October 2020, the following individuals served as trustees:

° Mr Asif Iqbal (Chairman) e Mr Muhammad Yaqoob Iqbal ° Mr Shahnawaz Khan

Recruitment and appointment of new trustees

Trustees are appointed in accordance with Ehsaas Trust constitution. Once appointed, Trustees are given introduction of the charity and information about its objects; trustees are also the copy of the constitution and the aims and objectives. Role descriptions are issued to each Trustee and full indication is given setting out the obligations of the trustees. All trustees are issued with a copy of a Charity Commission's guide "The Essential Trustee".

The trustees meet every 3 months.

EHSAAS TRUST Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continuea) Year ended 31 October 2020

OBJECTIVES AND ACTIVITIES

Objectives, aims and public benefit

The objective of Ehsaas Trust are wholly for the public benefit.

The principal aims of the charity and objectives of Ehsaas Trust is to aid and help low income families to alleviate their poverty and suffering by taking care of their necessities of food, water, shelter, health, education and employment, all without compromising their dignity. In addition, Ensaas Trust also rapidly implements emergency humanitarian relief in areas that have been struck by calamity.

The source of the income is public donations. No grant was received from any government organisation.

STRATEGIC REPORT

The following sections for achievements and performance and financial review form the strategic report of the charity.

Achievements and performance

During the year Ehsaas Trust has achieved its objectives by investing in the following projects;

Food Kitchen: Ehsaas food kitchen provides a nutritional and dignified meal served twice a day. Ehsaas has established 5 mobile kitchens (dastarkhuwan) for the poor and those on low incomes in different areas across Pakistan. These mobile kitchens are primarily focused in poor areas where people eat only once a day and sometimes have nothing for days on end.

Ration Packs: The basic objective of the project is to support poor and needy families by providing monthly rations that cover the food needs of families who are unable to afford it due to lack of job opportunities, increase inflation and the severe rise in prices of basic commodities. Ensaas launched the 'Food Support Programme' in partnership with our partners. Ration Pack include;

Atta Daal Masoor
Basmati Rice Coriander Powder
Sugar Turmeric Powder
Cooking Oil Tea
Daal Channa Salt
DaalMoong RedChilliPowder

Qurbani: Ehsaas Trust provides Qurbani in Pakistan, India, Jammu & Kashmir. Qurbani is usually carried out by our staff and partners on the ground with the meat distributed on the three days of Eid amongst the people of the very poorest areas.

Ramadan (Sher & Iftar): Ensaas Trust provides Sehri and Iftari food camps in different cities of Pakistan to needy people during the holy month of Ramadan.

Water: Safe water supplies, hygienic sanitation and good water management, are fundamental for human growth and health. Water borne diseases are rampant in many economically depressed rural areas of Pakistan because of lack of clean running water. The only alternative is to install hand pumps or deep wells (drilled wells) to draw clean water from the ground.

Ehsaas has provided clean and safe drinking water to thousands of families in Pakistan. Ehsaas Trust has installed hand pumps, mainly in the centre of villages to ensure families have access to these hand pumps.

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EHSAAS TRUST Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continueq) Year ended 31 October 2020

Education: By providing long life learning opportunities, broadening horizons to participate. Encouraging individuals to develop their confidence and skills to define, achieve and recognise personal SUCCESS.

Health: Ehsaas Trust is involved in setting up of free medical camps in most needy areas of Pakistan. Ehsaas Trust health projects are run in some of the most deprived areas of Pakistan and vary from helping individuals with life-threatening illnesses to supporting institutions such as the Fatima Bai Hospital. In addition, Ehsaas Trust also provides free eye camps with free spectacles and cataract operations.

Financial review

The charity received donations and funds £1,439,800 during the period. Total outgoing resources amounted to £802,313.

Total available funds as at 31 October 2020 amounted to £801,603 of which £325,225 related to restricted funds and £476,378 was available for unrestricted purposes.

The Trustees are satisfied that the charities activities during the period have met their objectives and are satisfied with the financial position at the period end.

RESERVES POLICY

The trustees regularly review the risks to the charity and are actively monitoring the reserves available to the charity. As there are no significant on going commitments and the work continues only when funds are available, the trustees have decided to work towards building and/or retaining a constant surplus covering the total of three months of core staff and overheads costs, to reduce the burden if a financial crises arose.

The trustees are satisfied that all the funds received have been applied in a wholly effective manner.

FUTURE PLANS

During this year Ehsaas Trust continued its work, in spite of the ongoing pandemic and its challenges. The countries we work in continue to face challenges of rising cases and lockdowns. We will continue the development of our programmes, working closely with our teams in the countries to provide the best possible care for individuals and children.

The Trustees have not planned any significant changes to the charity's activities.

RISK MANAGEMENT POLICY

The charity takes robust steps to manage the risks involved in achieving of its aims and objectives. The directors identify and review on an annual basis the major risks to which the charity is exposed and have established systems to manage these risks and have implemented procedures designed to minimise any potential impact on the charity should these risks materialise.

PUBLIC BENEFITS

The trustees confirm that they comply with their duty in section 17 of the Charities Act 2011 and have due regard to the public benefit guidance published by the Charity Commission.

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EHSAAS TRUST Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continue) Year ended 31 October 2020

FUNDRAISING

Ehsaas Trust strategy is to use different modes of fundraising, which include donations by direct mail card, online secure form, paypal giving fund, bank transfers, cheque/postal orders, direct debit payments, TV appeals. Our staff perform the fundraising activities. As a registered member of the Fundraising Regulator, we abide by its Fundraising Code of Practice.

We ensure or staff are fully briefed about the code of conduct with regards to protection of the community and the need to identify, respect, support and protect vulnerable people.

Trustees’ responsibilities statement

The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006 and the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

Each of the persons who is a trustee at the date of approval of this report confirms that:

e they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

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EHSAAS TRUST

Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report) (continuea)

Year ended 31 October 2020

The trustees’ annual report was approved on 31 December 2021 and signed on behalf of the board of Ayo»arMrAsif Iqb 4 Trustee

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EHSAAS TRUST

Company Limited by Guarantee

Independent Auditor's Report to the Members of EHSAAS TRUST

Year ended 31 October 2020

Opinion

We have audited the financial statements of Ehsaas Trust (the 'charitable company’) for the year ended 31 October 2020 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

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EHSAAS TRUST

Company Limited by Guarantee

Independent Auditor's Report to the Members of EHSAAS TRUST (continued)

Year ended 31 October 2020

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

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EHSAAS TRUST

Company Limited by Guarantee

Independent Auditor's Report to the Members of EHSAAS TRUST (continued)

Year ended 31 October 2020

‘we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

a0.

EHSAAS TRUST

Company Limited by Guarantee

Independent Auditor's Report to the Members of EHSAAS TRUST (continued)

Year ended 31 October 2020

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the | opinions we have formed.

Kamal A. Kureshi

(Senior Statutory Auditor)

For and on behalf of K K Associates, Statutory Auditor 305 Crown House, North Circular Road Park Royal, London NW10 7PN 31 December 2021

EHSAAS TRUST

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 October 2020

2020 2019
Unrestricted Restricted
funds funds Totalfunds Total funds
Note £ £ £ E
Income and endowments
Donations and legacies 5 667,908 696,567 1,364,475 715,129
Investment income 7 17 _ 17 17
Other income 8 75,308 - 75,308 97,046
Total income 743,233 696,567 1,439,800 812,192
Expenditure
Expenditure on raising funds 6 336,674 - 336,674 298,658
Expenditure on charitable activities 9,10 40,045 425,594 465,639 376,281
Total expenditure 376,719 425,594 802,313 674,939
Net income and net movement in funds 366,514 270,973 637,487 137,253
Reconciliation of funds
Total funds brought forward 109,864 54,252 164,116 26,863
Totalfundscarriedforward 476,378 325,225 801,603 164,116

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 14 to 25 form part of these financial statements.

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EHSAAS TRUST

Company Limited by Guarantee

Statement of Financial Position

31 October 2020

2020 2019
Note £ £ £
Fixed assets
Tangible fixed assets 16 6,301 ~
Current assets
Debtors 17 7,481 1,936
Cash at bank and in hand 995,809 470,642
1,003,290 472,578
Creditors: amounts falling due within one year 18 207,988 308,462
Net current assets 795,302 164,116
Total assets less current liabilities 801,603 164,116
Netassets 21 801,603 164,116
Funds ofthe charity
Restricted funds 19 325,225 54,252
Unrestricted funds 19 476,378 109,864
Totalcharityfunds 21 801,603 164,116

These financial statements have been prepared in accordance with the provisions applicable to small companies’ regime set out in part 15 of theCompanies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 and Charities Act 2011 with respect to accounting records and preparation of accounts.

These financial statements were approved by the board of trustees and authorised for issue on 31

JX and aresigned on behalf ofthe board by: Mr Asif Iqbal Trustee

The notes on pages 14 to 25 form part of these financial statements.

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EHSAAS TRUST

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 October 2020

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |2020|2019| |£|F,| |Cash|flows|from|operating|activities| |Net|income|637,487|137,252| |Adjustments|for:| |Depreciation|of tangible|fixed|assets|992|_| |Other|interest|receivable|and|similar|income|(17)|(17)| |Interest|payable|and|similar|charges|25,742|14,261| |Accrued|expenses/(income)|13,906|(15,500)| |Changes|in:| |Trade|and|other|debtors|(5,545)|904| |Trade|and|other|creditors|(114,380)|32,707| |Cash|generated|from|operations|558,185|169,607| |Interest|paid|(25,742)|(14,261)| |Interest|received|17|17| |Net|cash|from|operating|activities|532,460|155,363| |Cash|flows|from|investing|activities| |Purchase|of|tangible|assets|(7,293)|-| |Net|cash|used|in|investing|activities|(7,293)|-| |Net|increase|in|cash|and|cash|equivalents|525,167|155,363| |Cash|and|cash|equivalents|at|beginning|of year|470,642|315,279| |Cash|and|cash|equivalents|at|end|of year|995,809|470,642|

----- End of picture text -----

The notes on pages 14 to 25 form part of these financial statements.

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EHSAAS TRUST

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 October 2020

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Amc House, Ground Floor, 12 Cumberland Avenue, London, NW 10 7QL, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102) effective 1 January 2019) and the Companies Act 2006.

244+

EHSAAS TRUST

Company Limited by Guarantee

Notes to the Financial Statements (continuea)

Year ended 31 October 2020

  1. Accounting policies (continued)

  2. Accounting policies

Basis of preparation

Fund accounting

Incoming resources

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

Resources expended

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

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EHSAAS TRUST

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2020

  1. Accounting policies (continued)

Going concern

There are no material uncertainties about the charity's ability to continue.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denorhinated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the statement of financial activities.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Office equipment

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EHSAAS TRUST

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2020

5. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2020
E £ £
Donations
Donations 517,160 696,567 1,213,727
Gifts
Gift Aid - UK 150,748 - 150,748
667,908 696,567 1,364,475
Unrestricted Restricted Total Funds
Funds Funds 2019
£ £ £
Donations
Donations 279,380 376,392 655,772
Gifts
Gift Aid - UK 59,357 _ 59,357
338,737 376,392 715,129
6. Expenditure on raising funds
Unrestricte Total funds Unrestricted Total funds
d funds 2020 funds 2019
£ £ £ £
Wages, salaries and consultancy 71,327 71,327 69,043 69,043
Office expenses 44,822 44,822 71,347 71,347
Printing, postage and stationery 220,525 220,525 158,268 158,268
Total 336,674 336,674 298,658 298,658
7. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2020 Funds 2019
£ £ £ £
Bankinterestreceivable 17 17 17 17

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EHSAAS TRUST

Company Limited by Guarantee

Notes to the Financial Statements (continue)

Year ended 31 October 2020

8. Other income

Unrestricted Unrestricted Total Funds Unrestricted Total Funds
Funds 2020 Funds 2019
£ £ £ £
Other income - agency commission 75,308 75,308 97,046 97,046
9. Expenditure on charitable activities byfund type
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ f
Health — 10,288 10,288
Community ~ 37,005 37,005
Food _ 244 336 244,336
Water ~ 98,191 98,191
Employment - 6,338 6,338
Emergency — 19,383 19,383
Education - 10,053 10,053
Governance costs (Note 22) 40,045 ~ 40,045
40,045 425,594 465,639
Unrestricted Restricted Total Funds
Funds Funds 2019
£ E £
Health - 49,366 49,366
Community - 17,469 17,469
Food 20,000 165,993 185,993
Water — 29,679 29,679
Employment — 14,314 14,314
Emergency - 46,861 46,861
Education — 7,707 7,707
Governance costs (Note 22) 24,892 - 24,892
44,892 331,389 376,281
10. Expenditure on charitable activities by activity type
Activities
undertaken Total funds Total fund
directly Support costs 2020 2019
£ £ £ £
Health 10,288 _ 10,288 49,366
Community 37,005 — 37,005 17,469
Food 244,336 — 244,336 185,993
Water 98,191 = 98,191 29,679
Employment 6,338 - 6,338 14,314
Emergency 19,383 — 19,383 46,861
Education 10,053 - 10,053 1107
Governance costs (Note 22) - 40,045 40,045 24,892
425,594 40,045 465,639 376,281

(Sie

EHSAAS TRUST

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2020

11. Net income

Net income is stated after charging/(crediting):
2020 2019
£ £
Depreciation of tangible fixed assets 992 ~
Foreign exchange differences 3 12
12. Auditors remuneration
2020 2019
£ £
Fees payable for the audit ofthe financial statements 6,000 -
13. Independent examination fees
2020 2019
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements - 2,000
14. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2020 2019
£ £
Wages and salaries 17,433 36,258
The average head count of employees during the year was 4 (2019: 4). The average number of
full-time equivalent employees during the year is analysed as follows:
2020 2019
No. No.
Number of staff 2 2
Number of voluntary staff 2 2
4 4

No employee received employee benefits of more than £60,000 during the year (2019: Nil).

15. Trustee remuneration and expenses

The Trustees did not receive any remuneration and did not charge any expenses during the year 2020 (2019: Nil).

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EHSAAS TRUST

Company Limited by Guarantee

Notes to the Financial Statements (continuea)

Year ended 31 October 2020

16. Tangible fixed assets

Equipment Total
£ £
Cost
At 1 Nov 2019 _ =
Additions 7,293 7,293
At 31 Oct 2020 7,293 7,293
Depreciation
At 1 Nov 2019 ~ -
Charge forthe year 992 992
At 31 Oct 2020 992 992
Carrying amount
At 31 Oct 2020 6,301 6,301
At 31 Oct 2019 -
17. Debtors
2020 2019
£ £
Trade debtors 6,813 1,202
Prepayments and accrued income 668 734
7,481 1,936
18. Creditors: amounts falling due within one year
2020 2019
£ £
Trade creditors 191,809 305,994
Accruals and deferred income 15,906 2,000
Social security and other taxes 273 468
207,988 308,462

18. Creditors: amounts falling due within one year

19. Analysis of charitable funds

Unrestricted funds

At
At 1 Nov 2019 Income Expenditure 31 Oct 2020
General funds E
109,864		 £
743,233		 7a
(376,719)		 £
476,378
At
At1Nov 2018 Income Expenditure 31 Oct2019
£ ra £ £
General funds 17,614 435,800 (343,550) 109,864

EHSAAS TRUST

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2020

19. Analysis of charitable funds (continued)

Restricted funds

Restricted funds
At
At 1 Nov 2019 Income Expenditure 31 Oct 2020
£ £ £ £
Food 3,261 350,418 (244,336) 109,343
Water
Education
Employment
Emergency
Health
Community		 30,806
6,478
1,856
3,445
6,532
1,874		 93,315
9,850
11,135
125,963
29,601
76,285		 (98,191)
(10,053)
(6,338)
(19,383)
(10,288)
(37,005)		 25,930
6,275
6,653
110,025
25,845
41,154
54,252 696,567 (425,594) 325,225
At
At1Nov Nov 2018 Income Expenditure 31 Oct 2019
£ £ £ £
Food
Water
Education
Employment		 1,935
1,245
942
873		 167,319
59,240
13,243
15,297		 (165,993)
(29,679)
(7,707)
(14,314)		 3,261
30,806
6,478
1,856
Emergency
Health
Community		 1,666
1,343
1,245		 48,640
54,555
18,098		 (46,861)
(49,366)
(17,469)		 3,445
6,532
1,874
9,249 376,392 (331,389) 54,252

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EHSAAS TRUST

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2020

20. Agency agreement

The charity has an agency relationship with Ehsaas Foundation a charitable organisation registered in USA as the principal. Ehsaas Trust is being an agent is operating in an area where the principal Ensaas Foundation does not.

Ehsaas Foundation gives Ehsaas Trust agency commission for providing agent services. This commission is recognised as income in Ehsaas Trust and expended for its charitable activities.

TOTAL VALUE OF FUNDS DISBURSED UNDER AGENCY RELATIONSHIP

The charity has disbursed the following payments under the agency relationship for charitable activities.

Total amount ofagency funds paid
2020 2019
£ £
Ration packs, mobile kitchens sehri & iftar 340,571 90,207
Water 68,472 20,247
Agency commission to Ehsaas Trust 75,308 97,046
484,351 207,500

Ehsaas Trust has transferred the agency funds to following institutions as per the guideline and instructions of the principal for the following purposes;

Name of charitable institutions

Khawaja Gharib Nawaz Welfare Trust, Sindh Development Organisation and Bawanies Ltd.

Purpose: The agency fund has been provided for the following charitable purposes.

Ration: To help those who cannot afford food in these desperate and uncertain times.

Mobile Kitchen: Many people in the developing world say they eat only once a day and sometimes have nothing for days on end. Mobile kitchens (dastarkhuwan) for the poor and those on low incomes.

Sehri & Iftar: Our mission is to bring together, coordinate efforts and value the importance of uplifting the welfare of needy people in Pakistan by giving them the basic food necessities, as what food they rightly require in the Holy month of Ramadan.

Hand Pump Project: To install hand pumps for the provision of clean usable water for their daily use and making clean water easily accessible to the poor and deprive areas.

Employment: People do not want charity. They need to be provided with opportunities to get themselves out of the vicious cycle of poverty. Ehsaas have launched three livelihood projects, the ‘Rickshaw’, 'Motorbike' and the 'Sewing Machine’ assistance projects to help empower poor jobless people with a means to earn their daily livelinoods and get help themselves and their families out of poverty.

99 x

EHSAAS TRUST

Company Limited by Guarantee

Notes to the Financial Statements (continuea)

Year ended 31 October 2020

MOVEMENTS OF AGENCY FUNDS

MOVEMENTS OF AGENCY FUNDS
During the year the following activities were carried out to assist the beneficiaries of the principal:
Balance at Agency Agency
01 Nov Funds Funds Balance at
2019 Incoming Outgoing 31 Oct 2020
£ £ £ £
Ration packs, mobile kitchens sehri &
iftar
Water
Employment		 1,290
13,512
1,182		 340,523
86,220		 340,571
68,472		 1,242
31,260
1,182
Agency commission to Ehsaas Trust 75,308 75,308
15,984 502,051 484,351 33,684

«23

EHSAAS TRUST

Company Limited by Guarantee

Notes to the Financial Statements (continuea)

Year ended 31 October 2020

21. Summary of assets and liabilities of each category of funds of the charity

Restricted
Unrestricted Funds Funds Total Funds
£ £ £
Fixed Assets 6,301 - 6,301
Debtors 7,481 7,481
Cash at bank & in hand 478,776 517,033 995,809
Creditors (16,180) (191,808) (207,988)
Net assets 476,378 325,225 801,603
Unrestricted funds 476,378 - 476,378
Restricted funds 325,225 325,225
Total charity funds 476,378 325,225 801,603
Restricted Total Funds
Unrestricted Funds Funds 2019
a E £
Debtors 1,936 — 1,936
Cash at bank and in hand 110,397 360,245 470,642
Creditors (falling due within one year) (2,469) (305,993) (308,462)
Net assets 109,864 54,252 164,116
Unrestricted funds 109,864 _ 109,864
Restricted funds — 54,252 54,252
Total charity funds 109,864 54,252 164,116
Governance costs
Unrestricted Total funds Unrestricted Total funds
funds 2020 funds 2019
£ £ £ £
Audit and accountancy 13,305 13,305 10,620 10,620
Bank and finance charges 25,745 25,745 14,272 14,272
Depreciation 995 995 = -
Total 40,045 40,045 24,892 24,892
  1. Governance costs

«94%

EHSAAS TRUST

Company Limited by Guarantee

Notes to the Financial Statements (continueg)

Year ended 31 October 2020

23. Analysis of changes in cash flow

At
At1Nov Nov2019 Cash flows 31 Oct 2020
£ £ £
Cash at bank and in hand 470,642 525,167 995,809

24. Related parties

The trustees received no remuneration and were not paid any expenses for attending meetings directly related to their duties as trustees.

The charity enjoys a close working relationship with Ehsaas Foundation which is a registered charity in USA. During the year Ehsaas Trust was related to Ehsaas Foundation due to having one common trustee. Ehsaas Trust was nominated as an agent by Ehsaas Foundation asa principal to distribute the funds it holds to specified third parties in accordance with the instructions and directions given.

Ehsaas Trust acts only in accordance with the instructions and direction of the principal.

The total amounts of funds received from the principal under the agency agreement during the year was as follows:

year waswas as follows:
2020 2019
gi ral
Funds received for charitable expenditures as specified 426,743 104,744
Agency commission to Ehsaas Trust 75,308 97,046
Totalfundsreceived 502,051 201,790

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