Charity registration number. 1147370
Global Aid Foundation
Annual Reptyi aDd Fin￿￿181 stst¢Ml￿ts for th¢ Year
EDded 30 Septfflnber 2024

Global Aid Foundation
Content8
R¢fu¢n¢c and Athministrntive Demils
Trus¢ees' Report
2105
Statement of Trustees, Re8pon5ibilities
Auditovs Report
St4tunent of Financi￿ Aeiivitie8
io
Balancc Shccl
Notes to the FinAn¢ial Styt¢ments
12to16

Global Ald Foundatlon
Reference and AdmlnfistrAdve detalls
Truilees
Mr Imran Modan
Mr ATshad Siraj Patel
Mr Saniir Fai7. Rasul
Prfndpgl Offlce
7 Patk Avenue
Old Trafford
Manth¥st¥r
M16 9PW
Cb•rlty Regtstratlon Number
1147370
Auditors
Ilyys Pul¢l {AccountonlJl Limitcd
Chart¢r¢d Certificij AL'countanl%
Solomon House BelBrave Court
Fulwood
Preston
PR2 9PL
oi

Global Ald Foundatlon
Trustees, Report
The In￿￿S present ihe am)ual repon tO8eth¢r with the financial statements of th¢ charily for the year
ended 30 September 2024.
ObJ¢etlveJ aDd a¢tlvltles
Obieds aud47iWS
Our Charity'8 purpow as set Oui in the objects arc. ps the tru$tees shall dckrniine for th¢ bettefit of
people in Burnia (Myanmar) in particular not ¢xclusiv¢ly by:
a) receiving their need
b) relieving poverty
¢) advan¢inB education
d) promoting and protecting g¢y)d hLalth
e) the relief of financial need and 5urr¢ring among victims of nalural or other kinds of disas*r in ihe
rotm ofmoney or other ll)eans deemed suithble.
ObJecÉives, stralexies •TAd4¢￿vI
We are involved in a number of projeus such as food aid. cash aid medi￿[ aid. clean drinking waler
al￿ sanitstion. shelter. estsblishment of schools and maqtabs. Teacher spotwor8hip. 04)haD
sponsorship as well as helping the widows. In addition to this we also provide emergency relief aid
and when the need arises. Moreover. we give sp¢cial food and grft packages for Ramadan and Eid. In
addition to that we also provid¢ fjnancial help to do Qurbani, from last year we stsrted a number of
in¢ome g¢nerR(ing projects such os supplying sewing m4chiDes to th¢ f¢m&les to make a living and
rickshaws to ma) lo earn a livelih¢)od lo maintsin their Fdmily.
Supply of Clean water is vital for their 5ufvTval. So far w¢ hav¢ manag¢d to install a lar8¢ number of
haud pumps all over Sittwe (Arakan) Btsrn￿. Last year alone, in particular we managed to install 50
hand pumps in Sittwe to maintain a supply of clean drinking uyter and sanitation. Wc also givc
¢Iofhc& mosquiio ncts. blankcL8, slc¢ping mlts, fooiwcar, Sfationary supply to 8¢hools, Maqrabs. We
also give nourishment and energy food for small babies and children. We are constantly Strivin8 to
eliminale povet1y and suffering of ihe Rohin8ydS. li is a very dirriculi tssk io implement for which we
need the help of th¢ local pcoplc. community leaders and rcligious scholars as wcll as the authoritics.
11 Is Lxlruncly dI￿llUll to do charity woAr ir] Bumi& The Burn)L￿ govLrnincnt do¥s not allow any
charity organisalion io ￿nctIOn fr¢¢ly. Even NGOS arr not welcomc in Burma.
Fthndrnlsing dLfelosures
Our main SOUTce of donors ￿naIned Ummah welfare in￿( and One Ummah during the p¢riod We
provide ihem wilh the detail of Vdch and every projeci ttMI w¢ plan ¢0 implement in Burn)8. This
in¢ludLs financial detail for ev¢ry Proje￿ brL*king down thL COSt of purLha¥L" transport, labour Lh4rg¢s
and distribution.
02

Global Ald Fonnd*thin
Trnstees, Report
Public hem￿1
Who uscd and i￿nefitt¢d from our seThic¢89
The mftin b￿ri¢la￿￿ are the poor the needy ￿PIe of Bum)a hdpin8 them ￿ lead a nornial
healihy life.
The Rohingya are now ty)Dfined to thgee ¢amps do not have perniiuion to leave theiT camps.
Their homes and busift&w$ have been looted and bum¥J dowTh Cunrntly they are going through
ethnic clcaming by the Burmese 8ovment ￿ are demanding them to renounce their Rohin￿&
Ethnicity. They waDt them to call th¢m$¢Iv￿ Banyli. Thcn only would thry be 8iven temporary
residency pcmiit.
The trusiees confirni thai ihey have complied with the rtquiremeThL4 ofsedion 4 of the Charilies Act
2011 lo have due resard to th¢ public bencfit 8uidgnce publish¢d by the Charity c￿mMISSion for
England And Walu.
UseoJvoluAi•er
In Bumia we have a large number of volunwrs all over the county.
W¢ arc Mortckn￿r basc charity organi5arion. We uc ihc only thr¢c truslca namely Imran Modan.
Mr Arshad Siraj Patel. and Mt Samir Fai7. R&$ul ￿ &J all the woth volunthrity. The tywurer is Mrs.
Zainab Mod4n WIKI 13 also a volunleer. The ntme of other volunther commitEee members who ￿1$¢ in
advisory copacily are given b¢low'.
l.Kashif S#fdar
2.Zainab Modan
3.Asif Ali
4.Mohammed Javid
S.Humna Modan
6.F.brnhim Michala
7.Feroz Ahmed
8.Hafiz Arnrn•r
Structhre* govern*nu *nd mAnagtmenl
N￿￿Te olg0￿rnIng do¢¥m¢MI
The Chariry is 8ov¢rned by a In￿E deed and was Jcgi#erryl on 22 Miy 2012.
Reernl¢menr4nd4ppolA￿*ThI oltr¥ste*5
It is from the very small Burmese community in M¥thter.
OrzoNlsation•lNrucmre
Wc manLhC￿¢r bw chfirity Organisation. arc only tbrec tru5tLYS Nm¢ty imron Mth. Mr
Arshad Siraj Patel. and Mr Samir Faiz Rasul. The tr¢asw¢r is Mrs. Zainab Modan 4nd & number of
other community manbets.

Global Ald Foundxtlon
Trustee5' Report
Moiorrlsks ondmt7nd8emenl ofthose risks
Risk monagem￿lI
Our poli¢y is io keep the risk to minimum. We immedia*ly IrdDsfer ihe don&lion funds lo Bumw. Our
agents are all working as volLtnteers both here and in Buwma. As $oon as the ￿ndS arrive in Burnia
these volunteers who hove been carefully vetted a[￿ Bel￿d distributed to ihe victims of oppression
and prosecution by the BUrnI￿e Buddhists.
Flnan¢lAI Instrnments
0biecl1￿ andplicies
The charily's a¢livi¢ies ¢xpose li lo a number of financi41 risks including credit risk. cash llow risk
and liquidiLy risk. The use of financial derivalives 15 governed by th¢ charily's policies approved by
thc board of tru$tce4 which provide writt¢n principlcs on the use of financial derivatives to manage
Ihcsc risks. Thc charity docs not usc dcrivaiiye financial instrumcnts for speculativc PUTPOSCS.
Cashjlowrisk
The charity's a¢tivities expo￿ it prillwily to the financial risks of changes in foreign currency
exchjngc rates and intLrest rntes. Th¢ charity uses forL'ign cx¢hange fotward contracts and iThtcrcst
rwc swap corttracts to hedge thesc ¢xposur¢s.
Inte￿$[ bearing asscls 4nd liabilities are held &t fixed rnte to ensure certainty of ¢ash flows.
Credil rifk
The ¢harity'$ princip￿ finan¢i41 a&%ets are bank balances and Cash. trade and other receivable4 and
investments.
The charity'5 credit risk is primarily aitributable to its trade receivables. The amounts presented in the
balance sheet are net of allowances for doubtful Teceivables. An allowance for impaimient is made
where there is an identified loss ¢vent which. b¥s¢d on previous experience. is ¢vid¢nce of a reduction
in the rccovcrdbility of th¢ cash flows.
The credit risk on liquid funds and derivative financial instruments is limited be¢au%e the
counterpartie5 are banks with high credit-ratin&$ assi￿ed by international credit-Tating ugen¢ie8.
The charity has no signifiLAnt concentration of credit risk, with cxposure spread over a 18r8e numbcr
of ¢ountcrparties &nd customers.
Llqtsldlty rlsk
In order to rnaintain liquidity to ensure that sutTici¢ni funds are available for ongoing op¢rations and
fijttwe developments, the ehariry uses a mixture of long-tenn and short-tenn (kbt finance.
Furthcr details regarding liquidity risk Lan be found in the Sial¢m¢rtl of a¢'¢ountin¥ w)IiLi¢S in ihe
rin3n¢ial statements.
The annual report was approvcd by thc trust¢cs of thc charity on 3011012025 gnd signed on its behalf
by-

Global Ald Foundatk)n
Tru$tees' Report
Mr Imran Modan
Thlstee
r knhad
TN¥l
iTaj Patel
Mr Samir Faiz Rasul
Tru5(ve

Global Aid Foundailon
Statement ofTrustees' Responslbllitles
Thc tru5tCCs are Tcl￿nSIble for preparing the trusi¢¢s' report and the financial statcments in accordance
with th¢ Unil¢d Kingdom A¢¢ounling Stindards (Unitcd Kinbvdom Gencrnlly Ac¢cplcd AcLounting
Practicc) and appliLablc law and rcgulalions.
The law opplicoble to charities requires the trustees to prepare financial s¢alemen¢s for t￿h finaociAI
year which give A tThe ond fair View of the 5tste of offairs of the charity und of the incoming resources
&nd application of resowees of the charity for that period. tn preparin8 th&4e financial statements. the
trustees are required to:
seleil 8uiiable 8c¢ountin8 policies and then apply them ￿nsIStenI1y.
observe the methods and principles in the ChBrities SORP.
makL' jud8¢m¢nts and estimate5 that are r¢asonabl¢ and prndenl.
$tatc whcther appliLablc accountin8 slandardb. have bcen followcd, subjeet lo any mntcrial
d¢partur¢s dis¢loscd and cxplaincd in ihc fth8tteial st2temeni8; krtd
prepare the finan¢iDI stst¢m¢nts on the goiT]8 ¢oncem basis unless li is inappropriat¢ to pr¢sume
Ihe thority will in businem.
Thc trust￿ arc ￿sponSI71]e for kccping propcr accounting r¢bords ihlt dis¥lose with r¢asL)nablc
8¢cuwy At Any tim¢ the financial position of tho ch8rtty &nd enoble thcm to ensure thai ihe finanGial
8titemenlg comply with the Ch8ritie$ Aci 2011. IFK oppli¢4blc Chgritics (Accounts and Report5)
R¢gulations, And the provisions of thc ¢onstituiion. The trustees are also r¢yponsible for 8Afeguardin8
th¢ ass¢ts of ihe charity and hence for taking rettsonable steps for ihe preY¢ntion and detecrion of
fraud and other irr¢8ul8riti<4.
Approved by the INstees of the charity on 3011012025 and yigned on 1195 bcbalf by..
Mr Itnran Mod&
Trust¢e
Mr knhod
Trnsiee
rnj Patel
Mr Samir Faiz
Trustee
ul

Ind•p•ndent Authtorfs R•port
to th• of
Global Ahl FO￿dalI0n
Oplnlon
We have audited the financial *etem8nts ofGIDb81 AKI FtsJthY8ilon fortrK• yetr ended 30 September 2024
comprise the Statsm8nt ofF1rta￿kn￿ ktivit• Ittickxling Irthne arwj Eyn(liturg ACc&K￿lI. Balance Shget
St81emenl of Finandal Poslyon, and th¢ rdated nrtes. vKludlrwd a sumrnary of slgrnficanl accounung polides. The
flnancbal reporbng fr8m8work that has been ap￿￿d in thew rAeparnlkYÈ Is 41pO¢8ble law and United Kingdom Accountlr4J
Standards Iunstgd Kingdom Generally Accept￿ Act￿n￿r@ F>rxlice). indwling FRS 102 Tr Flnandal Rep￿ng
Stsndord ap￿•cable in the UK Rfjpubli¢ of tr￿nd..
In our opbnlon the flrtancwl slatemeth:
glve a true and fatr vlTh of Ihe ststo of tho chwlV8 &•Yatrs a6 at 30 September 2024 #nd of Its kn(WbW
resources and appftcalh)n of r6styxc8s, lor thè yew tr￿n ended:
hov? been propedy prepwed In acCOrdar￿ Urdled Klngdom Ac(¥unlTrJ Pracwcg: and
havo bBen wepaT•d In accoTd8nc8 ¥Alh the requtrem8rt5 011fr￿ Ctrontkn Acl 2011.
for Oplnlon
We ￿￿￿¢tOd our audit in Acccrfdarts wilh Inlornalionol Standwds ry) AtvJNlng IUKI {ISAs IUK}1 and appllcablg law. Our
raspon$ibilities undèr thos• $tsndard8 arn fwther dèsulbed in responsibilittos for Ihe audit ofthe financifjl
statements sectlon of our r•porL We Bre Independent of the L*artty kn w))thnce wlth Ihe ethkal wulrem•nts th818re
relgvanl lo (Mjr audlt of the finandal Stslèments in the UK. iickning ts FRC'S Eth￿81 Slwdard. an(1 we havg fulfilted our
other 8thlco1 respons1￿111* In 8co)rdance wth these requlron￿nts. We believe Ihal tho audit evid8nc* wo hav• oblalned
18 8uffthnt •nd #ppropriolg to sYovkJ• • basls lor our oyrdm.
Con¢lu•lon• R•latlng to Golng Conc•rn
In audltlng the flnanc*l 8t#tsm￿ts. we (x)th8d that tho trust￿1. trK* ￿n9 b#th of Act4Junlln9 In
tho preparatlon ol fflnandal 818tsm•rts1g approwkn.
80•gd on tho work we ho￿ pertrym￿. we havg not I￿￿11￿ w matwl* I￿¥rt￿nI1&s relgtlry lo gvonts or ￿ndIllOn¥
that, Indlvldualfy or eoll•ctlvety, m8y cast *nffic8nt doubl CA) the thorW8 aw to conlJnu• as • gc4NJ conc•m for
p•rfod of 411oast 12 months fmm when the flnondo18tstwits are authori￿￿ lor I￿￿0.
Our rnsp)n8folllUes ￿$￿SItI1￿•S d the Inkiiw8 th41h respct to gthj ¢C￿e￿n are do8crfbed In ih? relovanl
t1￿# of thls rnport.
oth•r Inlorni•Uon
Th• other Inlorm4fjon comprfgu th• Irrfrym*k)n ltheAI In th• annual reFKMt. th•n th• fln•ndal st•tomw￿ our
8udlto*s reprAt thereon. The Intslèes arè responsible lor the other h)fMn8tMin coniained withkn the onnu81 report. Our
oplnlon on tha financl81 slatemwis 1kn88 not cover the olher Inl¢ymatlon and wg Ilo not express any fom of assurance
condu81on ther•)n. In wllh our audit the financa81 $tatem•nls. our rn8pon81blThty1g io read the othor
inlormalion and. in doing so, wisthr whglher tho olhw in1omw1￿ is MaterI￿ty In¢onslstenl wiu) the financial sl81omenl8
or our knowledge obtalned In the aLttlil or Oth9Th￿Se awrs to bè materlally mi$8181ed. Ifwe Idenlty such materlal
IrK>Jnslslencl83 or appar8nl m818rial mlsslalements. wo 8re ￿eq￿r*I to det8nnina whelhor Ihls 9fvgS rt58 to a malgrlal
mlsstolem•nt in tho finaNxal slatsmonts them8elvos. 11. based we have porform￿, wo conclLK18 Ihal Ihere li
malerf81 mlsst•lement ol Ihls olher infcrfmati￿. are rwuThl lo r•port that facL
We have nothlng to report In thfs r•pnl.
MJtt•r• on Whlch W• Ar• R•qulr•d to R•port by Exceptlon
We have nothing to roput in re5P8ca of the foNth*irvJ matterB W) ￿lIon to Charitie3 {kn¥)unts and Reports
Regulation5 2008 rgquirg us to r8wt to yw U. in our op1n1￿..
the Informalknn g￿en in Ihe Tntslees. is ￿￿￿1Stent in any ffAt•rlal rospect wilh the finanrAal ltatsm￿ts.
airtr￿IenI acry)unliry rec4Yds have not been kepl; or
the financial slai8m8nts Are not in agr8em8nt with th8 &()￿n{lng I￿(¥d5 or r8tums". or
we have not recaved 811 the knfom)alion and extAana1lcrf￿ we roquirn our a￿￿11.
R•gponslbSlltl•s of Trust••s
As expl8ln8d more lulty In the Trust8es' R8sr*)nsibllities Staten￿l set out on pa99 14. Ihe trustses are re8p)nsFbl• for
the prap8ration ol the finanual statements arKI fty botrYJ satEr￿￿ thal they grve a twe and falr ￿ew. and for such inlemal
O￿trOl as the trusloes d81ormirn is necessary to enabte the Weparati(￿ of financial ststemènts that are free from matorl
misslatemenl, whelhw due to fraLKI or error.
07

In preparlng the fiThandal ststements, tha trustee$ are responslblo for *sses8lng th8 chartvs abllrty to contlnue as a golng
concern. disdoslng. as applicable, matters Telated lo golng concem and uslng the golng concem basls of 8¢¢0unllng
unlèss thè trusleés either intend to ￿U[date charity or to cea$g operntOon8, or hava no re816stfic altemauve but to do
Audltorfs Ro8ponslblllt108 for th• Audlt of th• Flnanclal Statsments
Our objectives are to obtain rea80nabla assurance about whelher the flnandal slalements as a whole are free from
material misstBt8m8nl. wthelher due to fraud or error. and to is$￿ an audltorfs report that Includes our oplnlon.
Reasonable assurance is a hlgh18vel o185surance, but is not a guarant•8 Ihat afi audit cnnduc18d In accordance wilh
ISA9 IUK) wlll always delecl 8 materlal misslatgment when R exlsts. Mi88lalements CBn 8dse from fr8ud or error an(1 aro
con8ldeTed rnaterlal If, Indfvklualty or In the 8ggregat8, Ihoy could r9a50nably be expected lo Irffluenco the econpm
dècl8lon3 of u8ers taken on b85L8 of these financial Statements.
The •xtenl to whlch our procoduw arg c8p4bl8 of d81￿￿ng Irregularltl•s, kndudlng fraud18 det8llad
. th8 engaaemenl p8rlner ensured that the engagement leam colledvely had the approprfate cornpel8nce, capabllblles
and skllls to Id￿tIfy or recognlse non compllance wllh appllcoblè laws and regulallon8.
we Idontlfied the law8 and regulallons appllcablg lo the compary through dlscu8slon8 Wtth dlrector8 and olhar
monagement..
• wo 888e888d the extent of ￿m￿lence wlth laws regulallon8 [den￿fied al)ove through maklng onqulrfo8 of
managgmont and Ins￿Inglegal Cl)rr￿pOndenCe.'
. Ihe Identlfted18ws ond regulauons were communtcaled wllhln the aud6t team regulady and Its team r¢mblned ahrt
any Instanc88 on nonwCArympll8nce Ihroughout tho audlL
Wa a68•s￿d th8 Suscepliblllty of th8 GompanY8 financLql 8lalfjm8nts lo mai•rlal m188tstem￿l kndudlng obtalnlng an
und•rst8nding ol how fraud mlght c¢cur, by.,
' maklng enqulrfes managomenl a$ k) where Ihey con8ldw•d thoro wai su8captbbllbty lo fraud, thelr krthvl•dgo ol a¢tu81,
8U8Fected and alleg8¢J fr8Ltd; and
conslderfng the Int8mal corTrtrol$ In placo lo M￿gaI• rl8k8 olfrwjd and nonfr¢ompllanc8 wlth laws and r•gul8V¢Jn8,
To addrn88 tho dsk of fraud throLyh mjnaggmenl bla6 and ovothdo of contro￿. w•:
' porlormod on8lyll¢al procedure8 lo Idenllfy an unusL￿4 or unèxpeclod rglaUonghlp8;
. ts$1￿ joum816ntri8s lo Id•ntlfy unLtsual transaclloro:
• a88858ed whether judgemvJnl8 and a8sumplon8 made In delomlrdng tho a¢counllno 88tlmale8 were IndlrAlv• ol
Fotsntlal blas; an¢J
• Inv8811g8lèd and ev41ualed the buBlng88 r8llon8L• ol s1gnlftc￿I tr8nsactlons outstde the nomial cour8e of bu$lrw88.
In re$pon80 10 th risk of lff8wlarfllas and nOn￿omplI#n¢8 wlth law8 and regulallons, wo d881gned procedureB which
Indudèd, but Ilmltod to.,
' revlewlng ffinanclal statsmgnl dl•¢b#urès and tesung to supportlng doGumor¢talion to 888888 COM￿14nce wtth apptlc•ble
18V*7 and regulatlon¥.
• evaluale the overall wesentallon, slructurn and ¢ontont ol the flngnclal stal•menls, ihe dl8do8ure8, and
whother Ihe flnancI￿ sta18m￿lS rnpr8sonl Iho undertylng trnn$￿ns and ¢vonts In 8 mann•r ihal 8¢hleves falr
preseniallon 118. glves a Irue and falr vlewl.
Because of the Inherent Ilmlt8tlon8 of an audlt, ther• Is a rlsk that we will not detect all irregul8dlle8. In¢ludlnp thos8
laadlng to a material rnlsslalemenl in the financlal stalements or noTrcofflplianc8 with regulalion. This In¢r*ases the more
th8 compllance wlth a law or regu￿tIon 1$ romov8d from Ihe events and Iransacllon$ r818ct8d In the fftnanclal ststgments.
as w• wlll bolgss Ilkely to b￿Orn• 8ware of In8t8nc•8 of nO￿0mplIance. The rf3k1s 8180 grg8t8r ragardlng IrrogularitJe8
accwlng due lo fraud rather I￿n orrnr, gy fraud Involves Intentional concealmgnt, forgory, colluslon, omlsslon or
m15rewesentslion.
A further tJe$¢ription of our r8sponslbHltl8s for the audlt of the1SnanclBI $tatem&nls Is located on the Fln8ThJal Rewtlng
Council's websiie at www.frc.org.ukJauditorsresponslbSlltles. This desmplion forn￿ part of our Rgport of the Audltors,
U•* Of Our Rèport
This report Is made solely to the ch8r[￿s trustees, 88 8 body. In accordancg wlth Part 4 of the Charfttes {A¢¢ount8 and
Ro￿rtS) Regulations 2008. Our work has been undertaken so Ihal w8 mlghl st818 to the charlty's trugtaes Ihose
matters th81 we ero raqulr8d to stale lo them in an audilor's repcffl arKI for no other purpose. To tho fullest exlonl
Femiitted by law, we do r￿1 8¢¢&Pt ¢y assume responsibility to 8nyon8 other than tho charity and th• charity'3 tru$to&s as
a body. lor our audit worl for Il¥s rep￿. or for the opinions ￿ have formed.

Ilyas P
LtISOT SiaTuILiry Audiiorl
foi" an(1 tsn bel￿1( ot. Ilyas Palrl IALLuiinianr51 LinJii¢(L s￿lUt￿ry Auditor
3011012025
Ilyas Patel (Actountantsl Limited
Solornon House Belgrave Court
Fulwood
Preston
PR2 9PL
Ilyas Patel (Afjcounlantsl Limited is eligible for appointment as auditor ol the tharity by virlue of 115 eligibility lor
appointment as auditor ol a cornpany under seGtion 1212 01 the Companies Aci 2006.

Glob￿ Ald Ftyllthtlon
Statement of ￿n￿d•1 ACt￿l￿f¢rtheYe*Y Ended 30 September 2024
Total
f￿d5
2024
Income and Endowments from:
Voluntary Income
Charftable Income
GkftAid
192.937
192.937
956.645
6,693
1.156,275
956.645
6.693
199.630
956.645
expendi￿re on:
Charitable donatlons
Bank Charges
General Expense5
relephofie and Computer tharges
Audit Fees
8ookkeepln8 and ACc￿n￿nc¥ Fees
Total Expendlture
Net movement in funds
Re¢onciliation of funds
Total Funds brought forwa
Total funds carried fonward
169.
1.020.434
1.189,499
675
62
259
8.400
675
62
259
8.4(K)
179.242
20.388
1,020.434
(63.7891
1.199.675
143.4011
22.544
42,932
63.789
86.333
42,932
Total
2023
Voluntary Income
Charitsble Income
61.233
61.233
509,881
57L114
509.881
509.881
6L233
Expendlture on:
Charitable donations
8ank Charges
General Expenses
Telephone and Computer charBes
Bookkeeping and Attountsncy Fee5
Total Expenditure
Net movement in funds
Rewndllatlon of fund5
Total Fund5 brought forward
Total funds Carried forward
40.824
425
iii
51X).870
$41.694
425
iii
1.860
43,928
17,305
1,860
544,798
26.316
5(J),870
9.011
5.239
22,544
54,778
63.789
60,017
86.333
All of the charity's aCtivTrties derive from continuing oper*ions duringthe above two periods.
The funds breakdown for 2024 is shown in nots 6.
io

Global Ald Foundatlon
{RwtMion number. 1147370)
Balance Sh••t as at 30 September Z014
2024
20ZJ
Current assets
Debtors
Cash at bank and in hand
S2.112
52.112
87.413
Cfedltors: Amounts fallry
duo wlthln one year
I9.1￿)
11.080)
Net assets
Funds ofthe thaflty:
Ca*1 Contrlbuted by
trustees or members
Reslrlcted fund5
63.789
Unrestricted Income
Unrestrfcted funds
41932
22Y4
Total funds
The financial statements on pages 10 to 16were apwry4ed by the trustees, and authorised for Issue on
3011012
d Signed on their behalf by:
Mrlmran Modan
Trustee
41.iJV
Mr Arshad Siraj Patel
Mr Samir Faiz Rasul
Trustee
li

Global Ald Foundatlon
Notes to the ￿n1Th￿￿ StAtements for the Year Ended 30 Septrmb¢r 2024
l Accoundng pollcles
S¢*¢ement of eompllante
The financigl 51a¢ements havc been prepared in accordan¢c with Accounting and RqJortill8 by
Charities.. Statement of llec0￿ded Practice applicable to clwities pr¢paring their a¢coLnt$ in
A￿9rdance with ihe Fina￿la1 Reporting Standard applicable in UK gnd R¢publi¢ of Ir¢land (FRS
1021 (effeccive l Jenuary 20151- (Chariiies SORP (FRS 102)). the Finan¢itil Rep￿108 StandiThl
applicable in the UK and R¢publi¢ of Ireland (FRS 102) and the ChArities Aci 2011.
B*ili of prep•r•iloA
Global Aid Foun&iioD meL*S thL. dcfinilion of • public berncfit cntity undcr FRS 102. Assets and
liabili11￿ arc initially Tccogniscd at hisknrical c051 or trinsaclion valuc uftlas othcrwisc stsfcd in lh¢
Icvant 8¢countin8poli¢y not
Exempdon from preprlwl • ¢*h flow i¢*temeit
The chariiy opled io early adopi Bullelin I published on 2 Feknwy 2016 I￿1 have therefore noi
included a cash llow sta*metsi in these statements.
Golni concern
The tsvstees eonsider i￿t there are no maTcrial wwtainties about the chariry's ability to coniinue ￿ a
80in8 con￿rn.
Tr•Mldon ¢0 FRS 102
In preparin8 ihe account5. the tru5ttts hJvc Consider￿ wh¢th¢r in •pplying th¢ gccounling polici¢$
requir¢d by FRS 102 and th¢ Charilies SORP FRS 102 8 rest8lemeni of compar8liYe items was
required. No reststements are reqUI￿d •s a result of the transiiion to FRS 102.
Income And ¢DdowmtTrts
Volunlary income including donalions, gift& legxies and th•1 provide ¢tye funding or ore of a
general nalure i$ recognised when the charily has etttitlemeni to the income. it is probable ihai the
income will be Teceive¢ and the amount can be mea8u￿ with Sufficient reliability.
Grnnts re¢dvqbl¢
Grants llre reco8nised when the chlrity ￿5 an entitlement to the fund5 and any conditions linked io
the ￿ants have bttn met. Where PerfOrn￿nCe condition$ are 8ttached to the grant and are yet to be
met, th¢ ine(xn¢ 15 r¢co8nised as a liability aThl inclth on the ball￿e sheet as deferred income ￿ be
released.

Global Afd Foundatlon
Notes to the Flnanclal Statements for the Year Ended 30 September 2024
Expendltur¢
All expendittire 15 recognised oncc thcrc is a l¢gal or constructiv¢ obli8&tion to tlwi cxpcnditurc. li is
prob&ble settlement 18 r¢quired and the amowit be measur¢d reliably. All Losts are allocated ro the
applicable expenditure heading those aggregaie Similar cosis io that c8tegory. Where cosi$ c¥snnol be
direcily attributed lo porticul&r headin85. they have allocakd on a basis con$islent with the use
of resources. with central staff ¢osts all1xa￿d on the basi8 of time spent, and deprecilluon charges
alloc•led on the portion of the asset's use. Other support costs ore allO￿ted based on ihe spT¢ad of
staff costs.
Charlteble
Charitsblc expenditure Lompris¢s thosc costs inLltrrcd by tlie chariiy in ihc dclivery of its aciivities
and sL'rviccs for its bcn¢fiLiarics. It includes boih costs. Ihat Lan bc allocat￿ diwL'tly io s￿h activities
and thosc cosls of an indiwcl na￿￿. n¢¢cssary to L4UPPOrt ih¢m,
Support Costi
Support costs include witral fun¢iions and have been ollocated tD aciiviry cost categories on a b￿18
consistent witb the use of Tesourc¢$, for example. ollocating property ¢osts by floor Ar¢as. or per
capila. staff costs by the time $p¢nl and other cos(& by their usase.
Goi'ern•nee eoits
These include th¢ costs attributable lo the chwity's ¢omplian¢¢ with consiitutional and statutory
requiremen14 including audi4 ¥lraie8ic mana8¢meni 4nd Irustees. me¢tin88 and reimbursed
expenses.
Tax#¢lo
The charily is considereil io pyss Ihe *sts sei out in Para8raph I Schedule 6 of Ih¢ Fin4nce ACL 2010
and iherefore il meeL% Ihe definiiion of a chariiable company for UK ¢orporaLion tax purposes.
Ac¢ordingiy, the chgrity is potentially exempl from tsxation in r¢spe¢i of income or cppilal gains
received within categories covered by Chapter 3 Part I l of the Corporntion Tax Aci 2010 or Section
256 of the Taxaiion of Chargeable Gains Act 1992, to the extent that 8ULh in¢om¢ or 8ain8 are applied
cxcluyivcly Io Lharilabl¢ purpos¢s.
Ctsh Cash equlvAl*nts
Cllsh 8nd ¢ash equivalents comprise ¢&sli orb hand and call deposits. and other short-t¢rni ht8hly liquid
inv¢$tments that are readily ¢onv¢rtibl¢ lo a known amount of cash and are subject to an insignificant
risk of change in value.
13

Global Ald Foundatlon
Notes to the FIna￿l•l Ststements for the Year Ended 30 September 2024
Restrlrted
funds
Totsl
2024
Totsl
2Q23
Grants, In¢ludlni c•pitsl
zrants;
Grants from other charltles
956.645
956,645
509,881
956,645
956.645
509.881
3 Tfurtees remun*atlon and expettses
No trnstees. nor any persons connected wlth them, have recelved any remuneratlon from the charlty
durln8 the year.
No trustees have recetved any relmbursed expenses or any other beneflts from the charlty durfnl
the year.
14

Global Aid Foundatlon
Notes to the Flnandal Statsments for the Year Ended 30 September 2024
4 Taxatlon
The charity is a ￿gIstered charity andls therefore exempt from taxatlon.
5 Credltors: amounts fall1￿ due wlthln one year
2024
2023
Other Credltors
Accruals
9.180
9.180
26,428
6 Funds
B•lan¢e blf
0111012023
In¢ornlnB
re50urce5
Out801
Resource5
Bala￿e ot
3010912024
Unrestrlcled funds
Genernl
General
22,544
199.630
179,242
42,932
Restrlrted funds
Emergency Winter Rellef
Emergency Food Ald
Emergency Rellef
Orphan Sponsorship
Orphanage Support
Sunéry- Food, WH Pumps. Orphan
Water Hand Pump
Zakat
s0,on
99.996
193.629
150,074
193.629
13.711
183.083
IIXl.548
50.778
25,383
303.228
13,711
183,083
100,548
50,778
25.383
303,228
Totsl Re5tr]cted Fund
63,789
956,645
1,020.434
Total Funds
86,333
1.156,27S
1.199.675
42,932
15

Global Ald Foundat1¢
Notes to the Flnandol Statements for the Year Ended YO September 2023
Balance blf
OIIIO/Z022
Outgoln8
Resources
Balance at
3010912023
resouKes
Unrestrlrted funds
Genernl
General
5.239
61,233
43,928
22.544
Rertrlrted fvnds
Emergeiy Winter Rellef
Emergency Food Ald
Emergency Relief
Orphan Sponsorship
Orphanage Support
Ramadan
Sundry- Food, WH Purnps, Orphan
139,648
65.141
63.435
110.151
6,431
49.986
75.089
89.570
65,141
49,724
146,717
6,431
49.986
93,301
50,078
13,711
36.566
18,212
Total Re5trlcted Fund
54,778
S09.881
500.870
63,789
Total Funds
60.017
571,114
544.798
86.333
16