Charity registration number: 1147370
## Global Aid Foundation
Annual Report and Financial Statements for the Year
Ended 30 September 2025
Rain Gaskell Limited Chartered Certified Accountants 1024 Stockport Road Manchester M19 3WX
## **Global Aid Foundation**
## **Contents**
Reference and Administrative Details 1 Trustees' Report 2 to 5 Statement of Trustees' Responsibilities 6 Independent Examiner's Report 7 Statement of Financial Activities 8 Balance Sheet 9 Notes to the Financial Statements 10 to 13
## **Global Aid Foundation**
## **Reference and Administrative details**
**Trustees** Mr Imran Modan Mr Arshad Siraj Patel Mr Samir Faiz Rasul
**Principal Office** 7 Park Avenue Old Trafford Manchester M16 9PW **Charity Registration Number** 1147370 **Independent Examiner** Rain Gaskell Limited Chartered Certified Accountants 1024 Stockport Road Manchester M19 3WX
01
## **Global Aid Foundation**
## **Trustees' Report**
The trustees present the annual report together with the financial statements of the charity for the year ended 30 September 2025.
## **Objectives and activities**
## _**Objects and aims**_
Our Charity's purposes as set out in the objects are, as the trustees shall determine for the benefit of people in Burma (Myanmar) but not exclusively by:
a) receiving their need
b) relieving poverty
c) advancing education
d) promoting and protecting good health
e) the relief of financial need and suffering among victims of natural or other kinds of disaster in the form of money or other means deemed suitable.
## _**Objectives, strategies and activities**_
We are involved in a number of projects such as food aid, cash aid, medical aid, clean drinking water and sanitation, shelter, establishment of schools and maqtabs. Teacher sponsorship, Orphan 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 special food and gift packages for Ramadan and Eid. In addition to that we also provide financial help to do Qurbani, from last year we started a number of income generating projects such as supplying sewing machines to the females to make a living and rickshaws to men to earn a livelihood to maintain their family.
Supply of clean water is vital for their survival. So far we have managed to install a large number of hand pumps all over Sittwe (Arakan) Burma. Last year alone, in particular we managed to install 50 hand pumps in Sittwe to maintain a supply of clean drinking water and sanitation. We also give clothes, mosquito nets, blankets, sleeping mats, footwear, stationary supply to schools, Maqtabs. We also give nourishment and energy food for small babies and children. We are constantly striving to eliminate poverty and suffering of the Rohingyas. It is a very difficult task to implement for which we need the help of the local people, community leaders and religious scholars as well as the authorities. It is extremely difficult to do charity work in Burma. The Burmese government does not allow any charity organisation to function freely. Even NGOs are not welcome in Burma.
## _**Fundraising disclosures**_
Our main source of donors remained Ummah welfare trust and One Ummah during the period. We provide them with the detail of each and every project that we plan to implement in Burma. This includes financial detail for every project breaking down the cost of purchase transport, labour charges and distribution.
0 2
## **Global Aid Foundation**
## **Trustees' Report**
## _**Public benefit**_
Who used and benefitted from our services?
The main beneficiaries are the poor and the needy people of Burma helping them to lead a normal healthy life.
The Rohingya are now confined to refugee camps and do not have permission to leave their camps. Their homes and businesses have been looted and burned down. Currently they are going through ethnic cleansing by the Burmese government who are demanding them to renounce their Rohingya Ethnicity. They want them to call themselves Bangali. Then only would they be given temporary residency permit.
The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## _**Use of volunteers**_
In Burma we have many volunteers all over the country.
We are Manchester base charity organisation. We are the only three trustees namely Imran Modan, Mr Arshad Siraj Patel, and Mr Samir Faiz Rasul who do all the work voluntarily. The treasurer is Mrs. Zainab Modan who is also a volunteer. The name of other volunteer committee members who assist in an advisory capacity are given below:
1.Kashif Safdar 2.Zainab Modan 3.Asif Ali 4.Mohammed Javid 5.Humna Modan 6.Ebrahim Michala 7.Feroz Ahmed 8.Hafiz Ammar
## **Structure, governance and management**
## _**Nature of governing document**_
The Charity is governed by a trust deed and was registered on 22 May 2012.
## _**Recruitment and appointment of trustees**_
It is from the very small Burmese community in Manchester.
## _**Organisational structure**_
We are Manchester base charity organisation. There are only three trustees namely Imran Modan, Mr Arshad Siraj Patel, and Mr Samir Faiz Rasul. The treasurer is Mrs. Zainab Modan and a number of other community members.
0 3
## **Global Aid Foundation**
## **Trustees' Report**
## _**Major risks and management of those risks**_
## _Risk management_
Our policy is to keep the risk to minimum. We immediately transfer the donation funds to Burma. Our agents are all working as volunteers both here and in Burma. As soon as the funds arrive in Burma these volunteers who have been carefully vetted and selected distributed to the victims of oppression and prosecution by the Burmese Buddhists.
## **Financial instruments**
## _**Objectives and policies**_
The charity’s activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.
## _**Cash flow risk**_
The charity’s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates. The charity uses foreign exchange forward contracts and interest rate swap contracts to hedge these exposures.
Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.
## _**Credit risk**_
The charity’s principal financial assets are bank balances and cash, trade and other receivables, and investments.
The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.
The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies. The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.
## _**Liquidity risk**_
In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses a mixture of long-term and short-term debt finance. Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements.
The annual report was approved by the trustees of the charity on 29/07/2026 and signed on its behalf by:
0 4
Global Aid Foundation
Trn$lees' Report
Mr Imran Modan
Trusiee
Mr Arshad Siraj Patel
Trustee
Mr Sdll)Ir
Trustee
5
Global Aid Foundation
Statement of TThslees' Responsibllitle$
Thc lnle¢S are rcsponsibl¢ for preparing thc tTUStCCS' TCPOrt and thc financial slatcmcnts in accordancc
'iih ihc bniicd Kinudvm ALL01tIrtg Siiinddr(Ls Iunitcd Kin¥dom Gcnerdlly AcLCPtcd Accountin
PraLtICLI and appli¥ablc law and rcgulations.
The law applicable to chaTilie8 wuires ihe trustees to prepare financial ststements for each financial
year which give a true and fair view. of the 8taie nf atTaiTh nf th¢ ¢hariiy and nf the in¢oming rewurce
and rtpplieation of resources of the charity for that peri(Jd. In preparing the* financial stot¢menis. the
trustees are required to:
s¢1¥¥1 sUitdblL acLounting policies atmj th¢n apply thcm consistenily.
observe the methods and principle5 in the Charitie% SORP.
makL jud¥¥mLnts and c]MateS that are rcasonable and prud¢nt.
51ai¢ whether appliLablc accounting starbdaTds havc bccn follvwcd, subjcLI lo any materiol
dcpartur¢ts di.%clo*¢d and ¢xplainLd in ihc finanLial slalLmcnLs' and
prepare ihe financial statement5 on ihe 80ing concern bosis unles5 It is inappropriot¢ to presume
Lhai ihe chdrity will coniinue in bu%ine%s.
Th¢ tru4tccs are rcsponsiblc for kccping prop¢r accounting rc¢ord% th41 diKlosc with r¢&8unablc
accuracy at any iimc thc financial wsiiion of t1 charity aftnable ihein to ensurc that the financial
statcmcnts comply with ihe C.hariiics Act 2011. th¢ applicable Chariiies (Accounts and Reports)
R¢giilaiions. and the provisions of ihc consiiiurion. The In1¢¢5 arc also 'spOnsIbl¢ for safeguarding
the a%8eiS of the ¢hariiy and hence for taking reasonable steps for the prevention and deie¢tion of
frnud and other irre¥ulariiies.
Approved by the trustee5 of the charity on 24107Q026 and signed on its behalf by..
Mr Imran Modan
Trustee
Mr Ar5had Sirnj Pat¢1
Trnst¢¥
Mr Samir Fai7. R&sul
Trustee
06
Global Aid Foundation
Independent Examiner's Report to the trustees of Global Aid Foundation
I rcport on the accounts of the CrIty for the year ¢nd¢d 30 Seplember 2025 which are set out on
pages 9 to 15.
Re5pe¢tiTr'e responsibilities of trustees and exgmlner
The irustees are responsible for the preparation of the accounts. The tnJstees Consider thai An audit 15
ot requir¢d foT this year under section 144(2) of th¢ Charities Act 2011 {the 2011 Act) and that an
independent examination is needed.
It is my responsibility to..
examine the accounts under section 145 of the 2011 A¢i'
io follow the procedures laid down in the general Direciions given by the Charity Commission
under section 1451511b) of Ihe 2011 Act: and
lo sraie wheiher particular matters have come io my allention.
BAsl$ of Independent ex*mlner's report
My examination was Carried out in accordance with ihe general Dir¢¢iions given by the Charity
Commission. An examination includes a rei'iew of Ihe accounling records kept by the charity and a
¢omparison of ihe accounts presented wirh thos¢ records. li also includes ¢onsiderdtion of any unusual
items or di5closure5 in Ihe accounts and seeking explanation5 from you as trnstees conceming any
such matters. The procedures undertaken do noi provide all the evidence that would be required in an
audit and consequentl}' no opinion is given as to whether the accoun(s present a 'trye and fair view.
and the report is limited io those matters set out in the next statement.
Independent examlner's statement
In ¢onne¢tion with my examination, apart from rhe maiter r¢f¢rred above iDdi¢arin8 that the ac¢ountS
are noi fully ¢ompliani with the accounting requiremenLS of se¢iion 396 of the companie.s Act and
with th¢ m¢thods and principles of the Siaiemeni of Recommended Practi¢e.' Accounting and
Reporting by Charities, no matter has come to my att¢nEion:
{ l ) which gives me reasonabl¢ cause io believe ihai in any material respect the requir¢m¢nts'.
• io keep a¢counting records in accordance wilh section 130 of the Chariti¢5 Act 2011,. and
to prepare a¢¢ounts which accord with the accounting rOr&S and comply with the accouThting
requirements of the 2011 Act
have not been met- or
(2) to which. in my opinion, attention should be drawn io eD&ble a proper understanding of the
accoun[5
be reached.
Zubair A Chaudhary
FCCA
Rain Gask¢ll Limited
Chartered Certified Accounrants
1024 Stockport Road
Manchestcr
M19 3WX
07
## **Global Aid Foundation**
## **Statement of Financial Activities for the Year Ended 30 September 2025**
|**Note**
**Income and Endowments from:**
Voluntary Income
Charitable Income
Gift Aid
**Expenditure on:**
Charitable donations
Bank Charges
General Expenses
Telephone and Computer charges
Audit Fees
Bookkeeping and Accountancy Fees
Total Expenditure
Net movement in funds
**Reconciliation of funds**
Total Funds brought forward
Total funds carried forward
6
**Note**
**Income and Endowments from:**
Voluntary Income
Charitable Income
Gift Aid
**Expenditure on:**
Charitable donations
Bank Charges
General Expenses
Telephone and Computer charges
Audit Fees
Bookkeeping and Accountancy Fees
Total Expenditure
Net movement in funds
**Reconciliation of funds**
Total Funds brought forward
Total funds carried forward
6|**Unrestricted**
**funds**
**£**
140,966
-
-
140,966
155,194
411
12
-
-
960
156,577
(15,611)
42,932
27,321
**Unrestricted**
**funds**
**£**
192,937
-
6,693
199,630
169,066
675
62
259
8,400
780
179,242
20,388
22,544
42,932|**Restricted**
**funds**
**£**
-
527,244
-
527,244
527,244
-
-
-
-
-
527,244
-
-
-
**Restricted**
**funds**
**£**
-
956,645
-
956,645
1,020,434
-
-
-
-
-
1,020,434
(63,789)
63,789
-|**Total**
**2025**
**£**
140,966
527,244
-
668,210
682,437
411
12
-
-
960
683,820
(15,611)
42,932
27,321
**Total**
**2024**
**£**
192,937
956,645
6,693
1,156,275
1,189,500
675
62
259
8,400
780
1,199,676
(43,401)
86,333
42,932|
|---|---|---|---|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 6.
08
IRe8lstratbon number. 11473701
Balance Sheet as at 30 September202S
2024
Cwrent asstts
l)ebtors
Cash at bank and In hand
36.861
36.861
52.112
Cr•dltOfS: Amwnts falllni
due wlthln one year
19.5401
19,1801
N•t •is•ts
Fund$oftht th•rlty:
Clpltil ContrllJut•d bv
trustws or memb•vs
Unr•strktsd lrt¢om• fvnds
Unresifitted funds
27.321
42,932
Totsl ldI
The flnanclal ststements on pa8e5 Ioto 16 were approved bythe trustees, aftd Juthorlsed for Issue on
signed on their behalf bv..
Mr Imran Modan
Trustee
Mr Arshad Siral Pai
Trustee
Mr Samir Faiz Rasul
Trustee
## **Global Aid Foundation**
## **Notes to the Financial Statements for the Year Ended 30 September** 2025
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
Global Aid Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Exemption from preparing a cash flow statement**
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Transition to FRS 102**
In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was required. No restatements are required as a result of the transition to FRS 102.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received, and the amount can be measured with sufficient reliability.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
10
## **Global Aid Foundation**
## **Notes to the Financial Statements for the Year Ended 30 September** 2025
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading those aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings, they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’ meetings and reimbursed expenses.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
11
## **Global Aid Foundation Notes to the Financial Statements for the Year Ended 30 September 2025**
|**Grants, including capital**
**grants;**
Grants from other charities|**Restricted**
**funds**
**£**
527,244
527,244|**Total**
**2025**
**£**
527,244
527,244|**Total**
**2024**
**£**
956,645
956,645|
|---|---|---|---|
## **3 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
## **4 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **5 Creditors: amounts falling due within one year**
|**5 Creditors: amounts falling due within one year**
Other Creditors
Accruals
**6 Funds**
**Balance b/f**
**01/10/2024**
**£**
**Unrestricted funds**
**_General_**
General
42,932
**Restricted funds**
Emergency Food Aid
-
Orphan Sponsorship
-
Qurbani
-
Ramadan
-
Sundry - Food, WH Pumps, Orphan, M
-
**Total Restricted Fund**
-
**Total Funds**
42,932|**2025**
**£**
-
9,180
9,180
**Incoming**
**resources**
**£**
140,966
76,691
145,908
10,133
5,060
289,452
527,244
668,210|**Outgoing**
**Resources**
**£**
156,577
76,691
145,908
10,133
5,060
289,452
527,244
683,820|**2024**
**£**
-
9,180
26,428
**Balance at**
**30/09/2025**
**£**
27,321
-
-
-
-
-
-
-
27,321|
|---|---|---|---|
12
## **Global Aid Foundation**
## **Notes to the Financial Statements for the Year Ended 30 September 2024**
|**Balance b/f**
**01/10/2023**
**£**
**Unrestricted funds**
**General**
General
22,544
**Restricted funds**
Emergency Winter Relief
50,078
Emergency Food Aid
-
Emergency Relief
13,711
Orphan Sponsorship
-
Orphanage Support
-
Sundry - Food, WH Pumps, Orphan, M
-
Water Hand Pump
-
Zakat
-
**Total Restricted Fund**
63,789
**Total Funds**
86,333|**Incoming**
**resources**
**£**
199,630
99,996
193,629
-
183,083
100,548
50,778
25,383
303,228
956,645
1,156,275|**Outgoing**
**Resources**
**£**
179,242
150,074
193,629
13,711
183,083
100,548
50,778
25,383
303,228
1,020,434
1,199,676|**Balance at**
**30/09/2024**
**£**
42,932
-
-
-
-
-
-
-
-
-
42,932|
|---|---|---|---|
13