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2022-12-31-accounts

COMPANY REGISTRATION NUMBER: 07634784 CHARITY REGISTRATION NUMBER: 1144980 EHSAAS TRUST Company Limited by Guarantee Financial Statements 31 December 2022

EHSAAS TRUST Company Limited by Guarantee Financial Statements Period ended 31 December 2022 Page Trustees, annual report (incorporating the directorfs report) Independent auditor's report to the members Statement of financial activities (including income and expenditure account) 11 ststement of financial position 12 Statement of cash flows 13 Notes to the financial statements 14

EHSAAS TRUST Company Limited by Guarantee Trustees. Annual Report {Incorporating the Director's Report) Period ended 31 December 2022 Rofaronc• and administrative details Registered charity name EHSAAS TRUST Charlty roglstratlon numb&r 1144950 Company registration numbar 07634784 Principal offi¢e AMC House Ground Floor 12 Cumberfand Avenue London NVV10 7QL United Kingdom Registsred office AMC House Ground Floor 12 Cumbertand Avenue London NW10 7QL United Kingdom The trustees Mr Asrf Iqbal Mr Shahnawaz Khan Mr Muhammad Yaqoob Iqbal Auditor K K Associates charte￿¢j A¢¢ountants & Statutory Audrf(or 305 Crown House Park Royal North Circular Road London NW10 7PN Bonkers National Westminster 1 Abbey Road London United Kingdom NW10 7RA Al Rayan Bank 44 Hans Crescent Knightsbridge London United Kingdorn SW1X OLZ United National Bank Ltd 2 Brook Street London United Kingdom WIS 1BQ

EHSAAS TRUST Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnued) Period ended 31 December 2022 The trustee5, who are also directors of the charlty for the purposes ofthe Companies A¢1 2006, present their report with the financial statements of the charity for the period ended 31 December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to ¢harilies preparing their accounts in accorllance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 leffective 1 January 20191. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Ehsaas Trust 15 registered with the Charity Commission as a ¢harily since 6 December 2011 un(ter registration number 1144950. 11 was incorporated as a charitable Company limrted by guarantee on 16 May 2011 with Companies House Under company registration number 07834784 The charity is managed by a board of trustees, who are also the dlreclors 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 a voluntary basis. The trustees give their time freely and receive no remuneration or other financial benefits. Details of trustee expenses and related paty transa¢lions are disc105ed in financial slalernents. The trustees are required to disclose all relevant interests under the Trust'$ policy to avoid any conflict of interest. During the period ended 31 December 2022. the following individuals served as trustees.. Mr Asrf Iqbal (Chairmanl Mr Muhammad Yaqoob Iqbal Mr Shahnawaz Khan Recrultmont and appolntm•nt of trustses Trustees are appointed in accordance with Ehsaas Trust conststulion. Once appointed, Trustees are given an introductlon to the charity and information aboLJI ils objects. Iruslees are also given the copy of the constitution and the aims and objectives. Role descriptions are issued to each Trustee and full indication is given settin9 out the obligations of the Iruslee5. All Iru51ees are issued with a copy of 8 Charity Commission's guide "The Essential Trustee"

EHSAAS TRUST Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (cl￿tinUed) Period ended 31 December 2022 OBJECTIVES AND ACTIVITIES Objectives, aim$ and publi¢ benelSt The principal aims 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, edu¢alion and employment, all without compromising their dignity. In addition, Ehsaas Trust also rapidly implements emergency humanitarian relief in areas that have been struck by calamity. The source of income is public donations No grant was received from any govemment organisalion. STRATEGIC REPORT The following se¢bon$ for achievements and performance and financial review form the strategic report of the charity. Achievement5 and performance During the period, Ehsaas Trust has achieved ils objeth.ves by investing in the followng projects., Food Kitchen.. Ehsaas food kitchen provides a nutritional and dignified meal served fvlice a day. Ehsaas has established S mobile kitchens Idastarkhuwanl for the poor and those on low incomes in different areas acr055 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 b85ic objective of the project is lo support poor and needy families by providing monthly ration5 that cover the food needs of families who are unable to afford it due lo a lack of job opportunities. increased inflation and the severe rise in prices of basic commodities. Ehsaas launched the 'Food Support Programme, in partnership wlh our partners. Ration pack include,. Flour (Attal Basmati Rice Sugar Cooking Oil Daal Channa Daal Moong Daal Masoor Coriander Powder Turmeric Powder Tea Sall Red Chilli Powdei Qurbani. Ehsaas Trust provides Qurb8ni in Pakistan. India. JamrnLt & Kashmir. Qurbani is usually carried out by the 51aff and partner5 on the ground. The meal 15 Ctistributed on the three days of Eid amongst the people of the very poorest areas. Ramadan Ishèr & lftarl Ehsaas Trust provides Sehri and lftari food camps in different cities of Pakistan to the needy people during the holy month of Ramadan. Emergency- This year Eh5a85 Trust extended support lo the victims ofdevastating flood in Pakistan by way of food support and shelter. Water.. Safe water supplies, hygienic sanitation and good water management are fundamental lor human growth and health. Water borne diseases are rampant in many economically depressed rural areas of Pakistan due lo lack of clean running water. The only allemalive 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 lo thousands of families in Pakistan. Ehsaas Trust has installed hand pumps. mainly in the centre ol villages to en$ure families have access to these hand pumps.

EHSAAS TRUST Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Reportl i¢ontinuedJ Period ended 31 December 2022 Edu¢atlon.' By providing long-life learnin9 Opportunities, broadening horizons lo participate encouragin9 individuals lo develop their confidence and skills lo define, achieve and recognise personal success. H•alth." Ehsaas Trust is involved in setting up of free medical camps in most needy areas of Pakistsn Ehsaas Trust health projects are run In some of the most deprived areas of Pakistan and vary from helping individuals wlh life threatening illnesses lo supporting institutions such as the Fatima Bai Hospital. In addition. Ehsaas Trust also provides free eye camps with free spectacles and cataract operations. Financial revièw The charity received donations and funds of £1.504,979 during the period. Total OLrtgoing resources amounted to £1,013,805. Total available funds as al 31 December 2022 arnounled lo £1,695,425 of which £808,622 related to restricted funds and £886.803 was available for unre5tricled putposes. The Trustees are satisfied that the charities activities during the period have met their objectives and are $81isfieLY with the financial position at the period end. RESERVES POLICY The twstees regularly review the risks to the charity and are actively moniltsring the reserves av8118ble lo the Charity. As there are no 5ignrficanl ongoing commitmenls and the work continues. only when fvnds are available. the trustees have de¢ided lo work towards building andlor retaining a Constant surplus covering the total of three months of Core staff and overheads co$t5, to reduce the burden If a financial crisis arose. The trustees are satisfied that all the funds received have been applied in a wholly effective manner. FUTURE PLANS During this period Ehsaas Trust continued its work, for the development of our programmes. working closely with our teams in the countries to provide the best possible care for individua15 and children. The Trustees have not planned any $ignifi¢anl d)anges to the charity's activities. RISK MANAGEMENT POLICY The charity takes robust steps lo manage the risk5 involved in achiewng 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 pro¢edures designed to minimise any potential impad on the charity shoulLY these risks malerialise. PUBLIC BENEFITS The Iruslees confirm that they comply with their duty in section 17 of the Charities Act 2011 and have due regard lo the public benefit guidance published by the Charity Commission.

EHSAAS TRUST Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (¢¢)niinued) Period ended 31 December 2022 FUNDRAISING Ehsaas Trust strategy is lo use different modes of fundraising. which include donats'ons by direct mail, online plafforms and TV appeals. Our staff perform the fvndraising aclivilies. As a reglstered member of the Fundraising Regulator, we abide by its FLJndraising Code of Pra¢ti¢e. We ensure our staff are fully briefed about the code of conduct with regard lo the protection of the community and the need lo identify, respect, support and protect vulnerable people. Trustees. responsibilities statement The trustees, who are also directors for the purposes of company law, are responsible lor preparing the Iru$lee$' report and the financial slalemenls in ac¢ordance with applicable law and United Kingdom A¢countin9 Standards (United Kingdom Generally Accepted Accounting Practicel. Company law requires the charity truslees to prepare financial statements for each year which give a true and fair view ol the slate of affair5 of the charitable company and the incoming resources and application ol restsur¢es, including the income and expenditure, for that period. In preparing these financial statements, the trustees are required lo.. select suitable accounting policies and Ihen apply them consistently., observe the methods and principles in the applicable Charf(ies SORP., make judgments and accounting eslimales that are reasonable and prudent., prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records that are svffi¢ient to show and explain the ¢harrty's Iransaclion5 and disclose with reasonable accuracy at any lime the financial position of the charity and enable them to ensure that the financial slalements comply with the Companies Act 2006 and the Charities Act 2011. They are also responsible for safeguarding the assets of the chanty and hence for18king reasonable 51ep5 for the prevention and detection of fraud and other irregularities. Auditor Ea¢h of the persons who are 8 trustee 81 the dale of approval of this report confimis that.. so far as they S￿ aware, there is no relevant audit infomalion of which the charity's auditor is unaware., and they have taken all steps that they ought lo have taken a5 a Iruslee lo make themselve5 aware of any relevant audit Information and lo establish that the charity's auditor 15 aware of that information. The auditor is deemed to have been r&appointed in accordance with section 487 of the Companies A¢1 2006. Small company provisions Thi5 ￿POrt has been prepared in accordance with the provisions applicable to companies entitled lo the small companies exemption.

EHSAAS TRUST Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) fcontlnuod) Period ended 31 December 2022 The trustees, annual report was approved on 27 October 2023 ar￿ signed on behalf of the board of trustees b MrAs Trustee bal

EHSAAS TRUST Company Limited by Guarantee Independent Auditor's Report to the Members of EHSAAS TRUST Period ended 31 December 2022 Opinion We have auditeLI the fitiancial statements of Eltsaas Trust (the 'charilable company,) for tho period endeLI 31 DecemEer 2022 which con)prise the statemeiit of financial activities {including iiicome and exP￿]idItUre accouiil), statemeiil of financial posltioii, statemeiit of cash flows and the related notes. including significant accounting policies. The financial reporting framemiork tl)at has l)eei) apiplied in Il)eir preparatl0ll 15 applicable law aiid Uiiited Kingdom Accounting Standards, ittcluding FRS 102 The Fiiiaiicial Reportiiig Standard applicable iii the UK and Republic of IrelanLI (UniteLI Kingilom Geiierally Accepted Accounting Practice). In our opinion the fi]iancial 5tatenients: give a true and fair view of the state of the charitsble company's affair5 as at 31 Decen)￿[ 2022 aiid uf its incc)ming resuurcL'S aiid application of resources, iiicluding its inconie and expeiiditure, for tlie period then ended; have been properl5, prepared in accordantt with United Kinsdom Generally AC￿pted Accounliiig Practice,. have been prepared in accorda11￿ witli the requtrements of the Compaiiies Act 2006. Basis for opinion trlle conducted c)ur audit in accordance w'itli Iiiteriiational Standar£ls on Auditing {UK} IISAS (UK)) aiid aiiplicable law. Our responsibilities under those standards are further described in the auditor's re5pon5ibilities for the audit of the financial statements sectioii of our report. We are inllepeiideiit of t]ie charitable compaiiy in accordaiice with Il)e etliical requiremeiits that are relevant to our audit of the financial 5tstements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our otlier ethical responsibilities in accordance with these requironieiits. We believe that the audit eviden￿ we have obtained is sufficient aiid ppropriate to provide a basis for our opiiiion. Conclusions relating to soing ¢on¢ern In auditing the financTal statements, we have concluded that tlie trustees, use of the going concern ba5[5 of accountiiig in the preparation of the financial Statements is appropriate. Based on the work have performeLI, we have not identified any maierial un￿rtaintieS relating to events or c()nditioi)s tl)at may cast significant doubt oli the charitable comiiany's ability lo coiitiiiue as a going coiicerii for a p￿rIOd of at least twelve months from when the financial statements are authorised for issue. Our resp()i)sibilities and the ￿5p{)￿S]b1I]tles of the tru5tee5 with resp￿Ct to going con￿rn are described in the relevaiit sections of this report.

EHSAAS TRUST Company Limited by Guarantee Independent Auditor's Report to the Members of EHSAAS TRUST1¢4>11friiiieA) Perlod ended 31 December 2022 Oiher information The other iiiformatioii comprises the information included in the aiinual report, other than the financial statements and our auLlitor's report thereon. The trustee5 are responsible Eor the otlier inforniatioii coiilaiiieLI within the aniiual reF?ort. Our opiiiioi) uii the finaiicial statements does not cover the other information and, eX￿pt to the extent otherwise explicitly stated tn our report, we do not express any form of assurance conclusion thereon. Our respc)115ibility is to reaLI the other information and, iii doing so, consider whether the other inforniation is materially inconsistent witli the financial statement5 or our knowleLlge obtained in tlie course of the audit, or otherwise apFears to be materially misstated. If we identify such material ittci)nsi51eiicies or appareiil material misstatenieiits, we are required to deterTnii)e whetlier tjiis gives rise to a material misstatemeiit in the financlal Statements themselves. If, based on the work we have ￿rformed. Mye conclude tliat there is a niaterial misstatenlent of this otlier inforniati()n, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescrxbed by the Companies Act 21M)6 In our opinion, based on the work undertaken in the course of the audit.. the inforination given iii tlie trustees, report, which includes the directors, report, for the finaiicial }Tear for which tlie financial statenieiits are prepared is consistent with the financial statements,. and the dTreclors' report uicluded M'ithin the trustees, report lias been prepared in accordan with applicable legal reqliirements. Matters on which we are required to report by exception In the light of the knowledge and understandTng of the charitable company and its eiiviroiimenl obtained in the course of the aiidil, we liave iiot lLlentified material mis5talements iii the trustees, report. We have iiothing to report in respect of the following matters in relation to whtcli the Compaiiies Act 2006 reqL]tres us to report to you if, in our opinioii.. adequate accounting records liave not been kept, or returns adequate for our audit have iiot beeii received froni braiiches not VlSited by us,. or tlie finanital statements are iiot iti agreenieiit with the accounting record5 and returns,. or Certain disclosures of trustees, remuneration specified by law are iiot made,. or We have not received all Ilie inforniation and explanatioiis we require for our audit,. or The trustoes were iiot entitled to prepare the financial statements in accordance witli the small conii?aiiies regime aiid take advantage of the sniall companies, exeiiiptions in preparing t]ie trustees, report aiid from the requirement to prepare a strategic report.

EHSAAS TRUST Company Limited by Guarantee Independent Auditor's Report to the Members of EHSAAS TRUST (e¢pJitiiitwdJ Period ended 31 December 2022 Responsibilities of trustees As explalned more fullv in the trustees, respon8ibTITties ststement, the trustees (who are also the directors for the purposes OÉ company lawl are respo1￿]ble for the prepiaration of the financial statements atid for being satisfied that they give a true and fair view, and for such ii)ternal contri)l as Ilie trustee￿ determine 15 ne￿ssar), lo eiiable tjie preparation of fiiiancial statements that arc free from material misstatemeiit, whether ilue tn fraud or error. In preparing the financial statemeiits, the trustees are reSpo1￿]b]e for as5es5ing the charitable company's ability to continue a5 a going concern, dT5c105ing, as applicable. matters related to going coiicern and usiiig tlie goiiig Coli￿rn basis of aicountiiig uiiless the trust￿5 eitlier intend to IiquiLlate the charitable company or to cease operations. or have no realTstic alieriiate but lo do $0. Auditor's responsibilities for the audit of the financial Statements Our objective5 are lu obtsin reasoiiable a5suraiice about whether tlie fiiiaiicial statements as whole are free from matcrial misstatement, wliether due to fraud or error and to issue an auLlitor's report that incluLles our opinion. Reasonable assurance is a higli level OE assurance but is not a guarantee that an audit coi)ducted in accordance witli ISAS IUK) will always delect a material misslatenient wlieii it exists. Misstatenients cali arise from fraud or error and are considered material if, inLlividually or in the aggregate, they could reasoiiably be expected to influence the economic decisioils of users takei) on the basis of these financial statements. The extent to wliicli our procedures are capable of detecting irregularitie5, including fraud As detailed below.. . We obtaiiied an understanding of the legal and regulatory franieworks that are appltcable to tlie eiitity., which it has ti) coniply witl). Our audit tests included tests to check this compliance to tlie extent that we are expected to do so. In our risk assessnient process detailed discussions and planning l(Trok place to ensure tl)at our audit procediires are so desigiied that any material irregularity including fraud will L uncovered when we caTry Out our tests. In addition, our meetings with the company's management included enquiries that were fL￿USed on tlie detection of irregularities iiicluLling fraud. Discussicins iiicluded consiLleration of the risk of management override on controls anil segregatii)n of duties. A5 part of our auLlil, we reviewed all significaiil tra115actioiis that took place during the year. Iii additioii, we reviewed Board minutes aiid any correspondence wlth all regulatory authorities. As part of an audit in accordance with ISAS IUKI, we exercise professioiial judgment and mhiiitain professional scepticism througlioul the audit. We a150'. Idei)tify an¢1 assess the risks c)f matc'rial misstatemeiit c)f tlie financial statements, whether due to frauL1 or error, desigii aii£l perform au£lit Pro￿{]￿reS respoiisive to 11105e risks, aiid obtain audit evideIice that is sufficient aiid appropriate to provide a basis (OT our opinion. The risk i)f not detecting a material misstatement resulting fvom frauLI is higher tlian for one resuliiiig from error, fraud ma}, iiivolve coIIu5101I, forgery, inteiitional omissiolis, misrepre5eiitations, or the override of internal control.

EHSAAS TRUST

Company Limited by Guarantee

Independent Auditor's Report to the Members of EHSAAS TRUST (co11ti1111ed)

Period ended 31 December 2022

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 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, NWlO 7PN 27 October 2023

10

EHSAAS TRUST Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Period ended 31 December 2022 2022 Restricted funds Total fund$ 2021 Unrestricted funds Total fvnds Note Income and endowments Donations and legacies Investment Income Other income 611,599 2.056 82.634 808,690 1,420,289 2,056 82,634 1,300,161 82,172 1,382,350 Total income 696,289 808,690 1,504,979 Exponditura Expenditure on raising funds Expenditure on charitable activities Total expgndltyro 347,231 152,962 347,231 668.230 1,015,461 272,780 706.922 9.10 515.268 500,193 515,268 979,702 Nel iecognised gains 15 1,856 1,656 N¢t in¢¢m• and net movement in funds 197,752 293.422 491.174 402,648 Reconciliation of fund$ Total funds brought forward Total fund$ carri¢d fonward 889.051 515.200 1.204.251 801,603 886,803 808,622 1,695,425 1.204,251 The statement of finanaal activities includes all gains and losses recognised in Ihe year. All income and expenditure derive from continuing activities. The notes on pages 14 to 23 form part of these lfjnancoal $tatefflents.

EHSAAS TRUST Company Limited by Guarantee Statement of Financial Position 31 December 2022 2022 2021 Notè Fixed assets Tangible fixed assets 16 3,892 4.683 Current assets Debtors Cash at bank and in hand 17 S.306 1,770,767 3,064 1.312,429 1.776.073 1.315,493 Creditors: amounts falllng due withln one year Net current assets 18 84.540 115,925 1.691,533 1,199,568 Total assets less current liabilities 1,695,425 1,204,251 Net assets 21 1.695.425 1,204.251 Funds of the charity Restricted funds Unreslricled funds 19 19 808,622 886,803 1,695.425 515,200 689,051 Total charity fund$ 21 1,204.251 These financial statements have been prepared in accordan¢e wrth the provisions applicable lo small companies, regimes set out in part 15 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 and Charities Act 2011 with ￿SPect to accounting records and preparation of account5. These financial slalements were approved by the board of trustees and aulhorised for issue on 27 October 2023, and are signed on behalf of the board by". Mr Asrf Iqbal Trustee Tlw notes on pzg8s 14 to 23 form pzrt of these Ilnanclal Btstements.

EHSAAS TRUST Company Limited by Guarantee Statement of Cash Flows Period ended 31 December 2022 2022 2021 Cash flows from operating activities Net income 491.174 402,648 Adjustments for.. Depreciation of tangible fixed assets Other recognised lossesllgainsl Other interest receivable and similar income Interest payable and 5irnilar charges Accrued expensesllincomel 4,564 11,6561 12.OSSI 26,132 18,0001 2,742 {17} 25,490 1906) Changes in.. Trade and other debtors Trade and other creditors 12,2421 123,38SI 484.531 4,417 191,157) 343.217 Cash generated from operations Interest paid Interest received 126.1321 2,056 125,4901 Nel cash from operating a¢livilies 460,455 317,744 Cash flows from investing activities Purchase of tangible assets Nel cash used in investing activities 13,7731 13,7731 11.1241 11,124) Effect of exchange rates on cash and equivalents 1,656 Net Increase In cash and cash gqulvalgnts Cash and cash equivalonts at the beginning of the period 458.338 1,312,429 316.620 995,809 Cash and cash equivalents at tho end of the period 1,770.767 1,312.429 The notes on pages 14 to 23 form part of these financial 5ts1ements.

EHSAAS TRUST Company Limited by Guarantee Notes to the Financial Statements Period ended 31 December 2022 General Infomiatlon The charity is a publi¢ benefit enlily and a private company limf(ed by guarantee, registered in England and Vvales and a reglstered charity in England and Wales. The address of the registered office is AMC House, Ground Floor, 12 Cumberland Avenue, London, NW10 7QL, United Kingdom. Statemènt of compllan¢o 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 Stalement of Recommended Practice applicable to charities preparing their accounts in a¢cordance with the Financial Reporting Standard applicable in the UK and Repvblic of Ireland IFRS 1021 (Charities SORP IFRS 1021 effective 1 January 20191 and the Companies Act 2006. Accountlng Policle$ Basis ol preparation Fund a¢¢ounting Unreslri¢ted funds are available for use al the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are subject lo reslriclion5 on their expenditure imposed by the donor or through the lems of 8n appeal. Agency funds are subject to disbursement on their expenditure defined by the "Agency Conlracr. signed and agreed be￿een the principal and agent. Incoming r•sourc•$ All incoming resources are included in the statement of financial a¢livilies when the charity is enlilled lo. and virtually certain to receive, the income and the amount Can be quantified wth reasonable accuracy. The followng policies are applied lo particular categories of income.. Voluntary income is received by way of grants, donations. agency commissions and gifts and is included in full in the Statement of Financial Activities when receivable. Grants. where entitlement is not conditional on the delivery of a specifi¢ performance by the charity, are recognised when the charity becomes unconditionally entrtled to the grant. Incoming resour¢es from ¢harilable trading activrty are accounted for when earned. Resources expended Expenditure is recogni5ed 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.. Costs of generating funds comprise the costs associated with attracting voluntary income and the osts of trading for fundra15ing purpose5. Charilable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for ils beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature ne¢essary lo support them. 14

EHSAAS TRUST Company Limited by Guarantee Notes to the Financial Statements f¢ontinued) Period ended 31 December 2022 Accountlng policies {¢on*nued) Govemance costs include those costs asso¢iated with meeting the conslilutional and slalutory requirements of the charity and include the aLJdil fees and costs linked to the strategic management of the chalily. All costs are allocated be￿een the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Agency funds are payments made to third parties under the agency Contract which has been disclosed through notes lo accounts. 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 rale as al the dale of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rale ruling al the reporting dale. with any gain$ or losses being taken to the statement of fi'nancial activities. Tangiblfy a$$ets Tangible assets are initially recorded al ¢osl. and subsequently slated al cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalLJed amounts are recorded al the fair value al the date of revaluation less any subsequent accumulated depreciation and subsequent a¢cumulated impairment losses. An increase in the carrying amount of an asset as a result of a ￿valUation is recognised in other recognised gain5 and losses unless it reverses a charge for impairment that has previously been recognised as expendrture within the statement of financial activities. A deGrease in the carrying amount of an asset as a result of revalLJation 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 recogni5ed gains and losses on the statement of financial activits'es. Depreciation Depreciation 15 calculated so as to write off the cost or valuation of an asset. le33 Ils residual value, over the uselul economi¢ life of that asset as follows.. Office equipment 33% straight line Limitad by guarants• The charity is a company limited by guarantee. The members of the company are the trustees. namea on page 1 of the Iru5tee's report. In the event of the charity being wound up the liability in respect ol the guarantee is limited lo £10 per member of the ¢harily.

EHSAAS TRUST Company Limited by Guarantee Notes to the Financial Statements (¢onWnued) Period ended 31 December 2022 Donations and legacies Unrestricted Funds Restricted Total Funds Funds 2022 Oonations Donation5 449,024 808,690 1,257.714 Glfts Gift Aid- UK 162,575 162,575 611,599 808.690 1.420.289 Unrestricted Funds Reslricled Total Funds Funds 2021 Donations Donation5 543,003 640,905 1,183.908 Gifts Grft Aid - UK 116,253 116,253 659.256 640,905 1.300,161 Expenditure on ralslng fund$ Unrestricted Total funds Unrestricted Total fvnds funds 2022 funds 2021 Vvages. salaries and consultancy Office expenses Printing, postage and slationery Total 129,300 48,497 169,434 347,231 129,300 48,497 169.434 347,231 102,100 37.810 132.870 102.100 37,810 132,870 272,780 272.780 Inv•stment incomè Unrestricted Total Funds Unrestricted Totsl Funds Funds 2022 Funds 2021 Bank interest receivable 2.056 2,056 17 Other Income Unre51ricled Totsl Funds Unrestricted Total Funds Funds 2022 Funds 2021 Other income- agency commission 82,634 82,634 82,172 82,172 16

EHSAAS TRUST Company Limited by Guarantee Notes to the Flnancial Statements (tontinuedl Period ended 31 December 2022 Ex￿ndIt￿re on charitable actlvitios by fund type Unrestricted Funds Restricted Total Funds FLJnds 2022 Health Community 26,412 41.229 291,750 73,203 1,712 78,823 2.139 26,412 52,305 369,278 95.354 1,712 78.823 2,139 42,207 11,076 77,528 22,151 Walei Employment Emergency Education Governance costs {Nole 221 42.207 152,962 515,268 668,230 Unreslricle Funds Restricted Totsl Funds Funds 2021 Health Community Food Water Employment Emergency Education Governance costs INote 221 8,413 48,298 302.795 83,995 1,716 3.288 2.425 8,413 69,692 452,556 126,784 1,716 3,288 2,425 42,048 21,394 149,761 42,789 42,048 255.992 450,930 706,922 10. Expenditure on charitable activities by activity type Activities undertaken directly Support Total funds costs 2022 Total funds 2021 Health Communty Food Water Employment Emergency Education Governance costs {Note 221 26,412 41,229 291.750 73,203 1,712 78,823 2.139 26.412 52,305 369,278 95,354 1,712 78.823 2,139 42,207 8,413 69,692 452.556 126,784 1,716 3.288 2.425 42,048 11,076 77,528 22,151 42,207 515,268 152,982 668,230 706.922

EHSAAS TRUST Company Limited by Guarantee Notes to the Financial Statements {COnlin{￿￿) Period ended 31 December 2022 11. Net In¢ome Net income is slated after ¢hargin9llcredilingl', 2022 2021 Depreciation of tangible fixed a55e15 4,564 2,742 12. Auditor's rernuneration 2022 2021 Fees payable for the audit of the financial statements 5,000 6,000 13. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows.. 2022 2021 Wages and salaries 67,450 31,300 The average headcount of employees during the year was 6 12021". 51. The average number of full-lime equivalent employees during the year is analysed as follows.. 2022 No 2021 No Number of staff Number of voluntary staff No employee received employee benefits of more than £60,000 during the year or in the previous year. 14. Trustee rèmunèration and expenses The Trustees did not receive any remuneration and did not charge any expenses during the year or the previous year. 15. Other re¢ogni$ed gain￿1¢$5•$ This represents the foreign currency gain arising on restaternent in UK Pound Sleding of the charity's bank account balances denominated in US Dollars Unrestricted Total Funds Unreslricled Total Funds Funds 2022 Fund5 2021 Foreign exchange gains 1,656 1,656 18

EHSAAS TRUST Company Limited by Guarantee Notes to the Financial Statements (contmiuedj Period ended 31 December 2022 16. Tangible fixed a$$•ts Equipment Total Cost Al 1 Nov2021 Additions 8,417 3,773 12.190 8.417 3.773 At 31 Dec 2022 12,190 Depreciation At 1 Nov 2021 Charge for the period At 31 D•c 2022 3,734 4,564 3,734 4.S64 8,298 8.298 Carrying amount At 31 Dec 2022 3,892 3,892 4.683 At 31 Oc12021 4,683 17. Dgbtors 2022 2021 Trade debtors Prepayments and accrued income 4,973 333 1,643 1,421 5,306 3.064 18. Crnditors: amounts falllng due wlthln on• year 2022 2021 Trade creditors Accruals and deferred income Social se¢urily and other taxes 77.540 7.000 100,600 15,000 325 84.540 115,925 19. Analysis of charitable funds Unrestrictsd funds At 31 Dec 2022 Al 1 Nov 2021 Income Expenditure General fund5 689,051 696,289 1498,5371 886,803 At Income Expendrture 31 Oct 2021 Al 1 Nov 2020 General funds 476,378 741,445 1528,7721 689.051

EHSAAS TRUST Company Limited by Guarantee Notes to the Financial Statements (continuedj Period ended 31 December 2022 19. Analysis of charitable funds (continuedj Restricted fund5 At 31 Dec 2022 Al 1 Nov 2021 Income Expenditure Food Water Education Employment Emergency Health Communty 189,069 58,244 9.735 19,228 127,995 55,094 55,835 336,331 116,587 16.525 14,282 228,215 39,959 56,791 {291.7491 173.2031 12,1391 11.7121 178.8231 126.412} {41,2301 1515,268} 233,651 101,628 24.121 31,798 277,387 68,641 71,396 808.622 515.200 808.690 Al Income Expenditure 31 Ocl 2021 At 1 Nov 2020 Food Water Education Employment Emergency Health Community 109,343 25.930 6.275 6,653 110,025 25.845 41.154 382,521 116.309 5,885 14,291 21,258 37.662 62.979 1302.7951 183,995) 12,4251 11.7161 13.288} 18,4131 148,2981 1450.930} 189,069 58.244 9.735 19,228 127,995 55.094 55.835 325,225 640,905 515,200 20. Agency Agreèment The charity has an agency relationship wlh Eh$aas Foundation, 8 charitable organisation registered in the USA as the principal. Ehsaas Tru$l being an agent is operats.ng in an area where the principal Ehsaas Foundation does not. Ehsaas Foundation gives Ehsaas Trust agency commission for providing agent seNices. This commission is recognised as income in Ehsaas Trust and expended for ils charitable activities. Total valua of fund$ disbur$•d under Agon¢y relationshrp The charity has disbursed the following payments under the agency relationship for charltable activities. Total amount of agency funds paid 2022 2021 Ration packs, mobile kitchens sehri & iftar Vvaler Agency commission to Ehsaas Trust 390.9S6 237,379 82,634 710,969 131,281 103,913 82,172 317,366 20

EHSAAS TRUST Company Limited by Guarantee Notes to the Financial Ststements Period ended 31 December 2022 20. Agency agreement fconllnued) Ehsaas Trust has transferred the agency funds to the following institutions as per the guidelines and instructions of the principal for the folltswing purpose5', Purpose.. The agency fijnd has been provided for the followng charitable purposes. Ration". To help those who cannot afford food in these desperate and uncertain limes. Mobile Kitchen.. Many people in the developing world only eat once a day and sometimes have nothing for days on end. Mobile kil¢hens Idastarkhuwanl are for the poor and those on low incomes. Sehrl & Iftar. Our mission Is lo bring together, Coordinate efforts and value the importance of uplifting the welfare of needy people in Pakistan by giving them the basic food neees511ies, as what food they rightly require in the Holy month of Ramadan. Hand Pump Project.. To install hand pumps for the provision of dean usable water for their daily use and make clean water easily accessible lo the poor and deprived areas. Employment.. People do not want charity. They need lo be provided with opportunities to get themselves out of the vicious cycle of poverty. Ehsaas have laun¢hed livelihood project of 'Sewing Machine, assistance lo help empower poor jobless people with a means lo earn their daily livelihoods and help themselves and their families out of poverty. MOVEMENTS OF AGENCY FUNDS During the year the following activities were carried out lo assist the beneficiaries of the principal.. Agèncy Funds Incoming Agency Funds Balance at Outgolng 31 Dec 2022 Balance at 1 Nov 2021 R*ion p8¢ks, mobile kitchens sehri & iftar Water Employment Agency commission to Ehsaas Trust 103,480 157,569 1,182 545,389 196,544 390.956 237,379 257,893 116,734 1.182 82,634 82,634 710.969 262,211 824,567 375,809 21

EHSAAS TRUST Company Limited by Guarantee Notss to the Financial Stalements (continued) Period ended 31 December 2022 21. Summary of assets and liabilities of each category of funds of the charity Rè$tri¢ted Total Fund$ Funds 2022 Unrestricted Funds Fixed Assets Debtors Cash al bank and in hand Creditors Ifalling due wthin one yearl Net assets 3.892 5.306 894,205 116.6001 886.803 3.892 5,306 1.770,767 184,5401 1,695,425 876.562 167,9401 808,622 Unrestricted funds Restricted funds 886,803 886,803 808,622 808.622 Total charity funds 886,803 808,622 1.695.425 Restricted Total Funds Funds 2021 Unrestricted Funds Fixed Assets Debtors Cash at bank and in hand Creditors (falling due within one yearl Net assets 4,683 3,064 696,629 615,800 115.3251 {100,600) 689.051 515,200 4,683 3,064 1,312,429 1115,9251 1.204.251 Unrestricted funds Restricted funds 689,051 689,051 515.200 515,200 Total charity funds 689.051 515,200 1,204,251 22. Governance costs Unreslricled Total funds Unrestricted Total fvnds fund8 2022 funds 2021 Audrt and accountancy Bank anLY finance charges Depreciation Toial 11,511 26.132 4,564 11.S11 26,132 4,564 13,815 25,491 2.742 13.815 25.491 2.742 42.207 42.207 42,048 42,048 22

EHSAAS TRUST Company Limited by Guarantee Notes to the Financial Statements (cL￿¢￿￿e￿} Period ended 31 December 2022 23. Analysis of changes in cash flow At 31 Dec 2022 Al 1 Nov 2021 Cash flows Cash at bank and in hand 1.312,429 458,338 1,770.767 24. Related partias The trustees received no remuneration and were not paid any expenses for attending meetings directly related lo their duties as trustees. The charity has a close working relationship with Ehsaa5 Foundation which is a registered charity in the USA. During the year Ehsaas Trust was related lo Ehsaas Foundation due lo having one common trustee. Ehsaas Trust was nominated as an agent by Ehsaas Foundation as a principal lo dislnbule the funds il holds lo specified third parties in accordance with the instructions and directions given. Ehsaas Trust acts only in accordance with the instru¢tions and direction of the principal. The total amount of funds receiveil from the principal under the agency agreement during the year was as follows.. 2022 2021 Funds received for charitable expenditures as specified Agency commission to Ehsaas Trust Total funds received 741.933 82,634 463,721 82,172 824.567 545.893 23