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** 

- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. 

- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. 

- Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitable company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charitable company to cease to continue as a going concern. 

- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. 

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