TER010 - 050425ACCSWIZ.cvw - Signed Final Accounts 0504... file'.///C'.IUsers/DTIDownloadslSigned% 20FinalO/ts20Accounis/o... Charity numb8r: 1151960 THE SAHARA CARE CHARITABLE TRUSI UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 l of14 1811112025. 09:48
TEROIO- 050425ACCSWIZ.cvw- Signed Final Accounis 0504... file:/I/C:IUsers/DT/DownloadslSignedO/o20FinalO/o20AccountsO/o... THE SAHARA CARE CHARITABLE TRUSI CONTENTS Page Reference and Adrninistrative Details of the Charity, its Trustees and Advlsers Trustees. Report Independent Examlnerfs Report Statement of Financial Activities Balance Sheet Notes to the Financlal Statements 7-12 2of14 1811112025, 09-48
TER010 - 050425ACCSWIZ.Gvw - Signed Final Accounts 0504... file-//IC-/Users/DTIDownloads/SignedO/o20FinalO/o20Accounts /v... THE SAHARA CARE CHARITABLE TRUST REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 5 APRIL 2025 Trustees T W Brown FCCA CTA FCG FAIA, Trustee S H Kaur, Trustee C B C Manhire Bsc (Est Man) MRICS, Trustee D S Tumer FCCA. Trustee Charity registered number 1151960 Principal office Stondon Manor Ongar Road stondon Massey Brentwood Essex CM15 OLE Accountants Haslers Chartered Accountants Old Ststion Road Loughton Essex IG10 4PL Bankers Barclays Bank PLC 1 Stanhope Gate London W1K1AF Solicitors Browne Jacobson LLP Mowbray House Castle Meadow Road Nottingham NG21BJ Page 1 3of14 1811112025, 09..48
TER010 - 050425ACCSWIZ.cvw - Signed Final Accounts 0504... file:///C:IUserslDTIDownloads/Signed /.20Final % 20Accounts %... THE SAHARA CARE CHARITABLE TRUST TRUSTEES, REPORT FOR THE YEAR ENDED 5 APRIL 2025 The Trustees present their annual report together with the financial statements of the Charity for the 6 April 2024 to 5 April 2025. Objectives and activities . Policies and objectives The objectives of the charity are to support other charitable and not for profit institutions by providing grants to further their own objectives. the Trustees will only place restrictions on grants made where it is in the interest of both parties. Achievements and performance . Main achievements of the Charity During the period a total of £30,678 was paid OLrt to charities and other not for profit institutions, these donations were made free of any restrictions with the various organisations permitted to allocate these funds appropriately. Flnanclal rovlew . Going concern After making approprlate enquiries. the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further detsils regarding the adoption of the going conrn basis can be found in the accounting policies. b. Reserves policy The aim of the charity is to distribute all fund5 and not hold any reserves where possible. Structure. governance and management Constitution The Sahara Care Charitable Trust is a registered charity. number 1151960, and is constituted under a Trust deed. b. Methods of appoinljnent or election of Trustees The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the temis of the Tst deed. Oryanisational structure and decision-making policie5 The Trustees of The Sahara Care Charitable TN5t hold meetings on regular basis durtng the period to govem the activities of the charity. Page 2 4of14 1811112025. 09..48
TEROIO - 050425ACCSWIZ.cvw- Signed Final Accounts 0504... file:/IIC../USerDT/DOwn1O8ds1Signed%2oFlnaloZo2oACCOuntS %... THE SAHARA CARE CHARITABLE TRUSI TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025 Structure, governance and management (contlnued) d. Related party relationships The charity has no link with "Related Parties. as defined by the Statement of Recommended Praclice and has not combined with any other organisation in the pursuit of its charitable objectives. e. Financial risk management The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. Statement of Trustees. responsibilities The Trust88s are responsible for prepartng the Tru5tees' Report and the financial statements in aG¢ordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting PractiC8). The law applicable to charities in England & Wal8s requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including ils income and expenditure, for that period. In preparing these financial statements, the Trustees are required to.. select suitable accounting policies and then apply them consistently: ObSee the methods and principles of the Charities SORP (FRS 102); make judgments and accounting estimates that are réasonable and prudent., state whether applicable UK Accounting Standards IFRS 102) have been followed, subject to any material departures disclosed and explained in the financial ststements., prepare the financial statements on the going concèrn basis unless it is inappropriate to presume that the Charity will continue in business. The Tnjstees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charitys transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees on 12 November 2025 and signed on their behalf by: T W Brown FCCA CTA FCG FAIA (Trustee) Page 3 5of14 181111?025, 09:48
TEROIO - 050425ACCSIVIZ.cvw - Signed Final Accounts 0504... file://IC:IUsers/DTIDownloads/Signed% 20FinalO/o20Accounts %... THE SAHARA CARE CHARITABLE TRUST INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 5 APRIL 2025 Independent Examinerfs Report to the Trustees of The Sahara Care Charitable Trust (Yhe Charity.) I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 5 April 2025. Responsibilities and Basis of Report As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {Yhe 2011 Act,). I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent Examlner's SLitement Your attention is drawn to the fact that the Charity has pr8pared the accounts 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 applicab18 in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Slatement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has b88n withdrawn. l understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confimi that no matters have come to my attention in connéction with the examination giving me cause to believe that in any material respect= accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act- or the accounts do not accord with those records,. or the accounts do not comply with the applicable requirements Gonceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair. view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. This report is made solely to the Charity's Trustees. as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charitys Tnjstees those matters l am required to state to them in an Independent Examinerfs Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charitys Trustees as a body. for my work orfor this report. Signed= Dated: 12 November 2025 Thomas Roger5 ACA Hasl&rs, Old Station Road, Loughton, Essex, IG10 4PL Page 4 6of14 1811112025. 09..48
TERO 10 - 050425ACCSWIZ.cvw - Signed Final Accounts 0504... file:IIIC:IUsers/DT/DownloadslSignedQ/o20Final % 20AccountsQ/o... THE SAHARA CARE CHARITABLE TRUSI STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED S APRIL 2025 Unrestricted funds 2025 Total fund5 2025 Total funds 2024 Note Income from: Donations 32,500 32.500 36 Total income 32.500 32,500 36 Expenditure on: Charitable activities 32,118 32,118 12.841 Total expenditure 32,118 32,118 12,841 Net movement In funds 382 382 (12,805) Reconciliation of funds: Total funds brought fOard Net movement in funds 6,040 382 6,040 382 18,845 (12,805) Total funds ¢arrled forward 6,422 6,422 6,040 The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 7 to 12 form part of these financial statements. Pag8 5 7of14 1811112025, 09:48
TEROIO - 050425ACCSWIZ.cvw- Signed Final Accounts 0504... fIle.'IIIC../UserslDT/DownloadslSignedO/o20Finaltr/o20AccountsO/o... THE SAHARA CARE CHARITABLE TRUST BALANCE SHEET AS AT 5 APRIL 2025 2025 2024 Note Current a55ets Debtors Cash at bank and in hand 6,500 1,362 6,040 7,862 6,040 Current liabilities Creditors- amounts falling due within one year (1,440) Net current assets 6,422 6,040 Total net assets 6.422 6,040 Charity funds Restricted funds Unrestricted funds 6,422 6,040 Total funds 6.422 6,040 The financial statements were approved and authorised for issuè by thè Trustees on 12 November 2025 and signed on their behalf by.. T W Brown FCCA CTA FCG FAIA (trusteel The notes on pages 7 to 12 form part of these financial statements. Page 6 8of14 1811112025, 09:48
TEROIO - 050425ACCSWIZ.cvw - Signed Ftnal Accounts 0504.. file.'II/C'.IUserslDT/DownloadslSignedO/o20Final % 20Accounts0/0... THE SAHARA CARE CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED S APRIL 2025 Ac¢ountlng policies 1.1 Basis of preparatlon of flnanclal statements The financial statements have been prepared in accordance with the Charities SORP {FRS 102) Accounting and Reporting by Charities= Ststement 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 1021 (effective 1 January 2019). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Chartties Act 2011. The financial statements have been prepared to give a 'true and fairf view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair. view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Ststement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The Sahara Care Charitable Trust 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. 1.2 Incorne All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 1.3 Expendlture Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each adivity are made up of the total of direct Costs and shared costs, including support costs involved in undertaking each activity. Direcl costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned beeen those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Expenditure on charitable activities is incurred on directly undertaking the activities which further the CharitWs objectives, as well as any associated support costs. Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure vthen the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitrnent, but not accrued as expenditure. 1.4 Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Pr8payments are valued at the amount prepaid net of any trade discounts due. Page 7 9of14 1811112025, 09..48
TEROIO - 050425ACCSWIZ.cvw - Signed Final Accounts 0504... file.'IIIC..IUserslDTIDownloadslSignedO/o20FinalO/o20A¢countsO/D... THE SAHARA CARE CHARrrABLE TRUSI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 Accountlng pollcles (contlnued) 1.5 Cash at bank and in hand Cash at bank and in hand includes cash and short-temi highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 1.6 Liabilrties and provisions Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in setuement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the d8bt or the amount it has reIved as advanced payments for the goods or 5ervic85 it must provide. Provisions ar8 m8asured at the best estimate of the amounts required to S8tUe the obligation. Wher8 the effect of the time value of money is material, the provision is based on the present value of those amounts, discount8d at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statemant of Financial Activities as a finance cost. 1.7 Financial instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 1.8 Fund accountlng General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which havé not been designated for other purposes. Income from donations and legacles Unrestricted funds 2025 Total fund5 2025 Total runds 2024 Donations 26.000 6.500 26.000 6.500 36 Gift Aid receivables 32,500 32.500 36 Page 8 IOofL4 1811112025, 09..48
TEROIO - 050425ACCSWIZ.cvw - Signed Final Accounts 0504... file://IC:/Users/DTIDownloads/Signed %20FinalO/o20AccountsO/.... THE SAHARA CARE CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 Analysis of grants Grants to Institutions 2025 Grants to Individuals 2025 Total funds 2025 Total funds 2024 Grant funding activities 26,000 4,678 30,678 12,781 Total 2024 6,500 6,281 12,781 Analysls of oxpendlture on charltable activities Summary by fund type Unr8stricted funds 2025 Total 2025 Total 2024 Grant funding activities Expenditure on governance 30,678 1,440 30.678 1,440 12,781 60 32,118 32,118 12,841 Analysis of expenditure by activities Grant funding of activities 2025 Support costs 2025 Total funds 2025 Total funds 2024 Grant funding activities Expenditure on govemance 30.678 30.678 1,440 12,781 60 1.440 30,678 1.440 32,118 12,841 Total 2024 12,781 60 12,841 Page 9 11 of14 1811112025, 09..48
TER010 - 050425ACCSWIZ.Gvw - Signed Final Accounts 0504... file'.I//C'.IUserslDTIDownloadslSignedO.20FinalO/o20AccountsQ/o... THE SAHARA CARE CHARITABLE TRUSI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 Independent examinerfs remuneration 2025 2024 Fees payable to the Charivs independent examiner for the independent examination of the Charttys annual accounts 1,440 Trustees. remuneration and expenses During the year. no Trustees rerEived any remuneration or other benefits (2024 - £NIL). During the year ended 5 April 2025, no TTUStee expenses hav8 been incurred (2024 - £NILJ. Debtors 2025 2024 Due wlthln one year Tax recoverable 6,500 6,500 Creditors". Amounts falllng due wlthln oné year 2025 2024 Accruals and deferred income 1.440 10. Financial instruments 2025 2024 Financial assets Financial assets measured at fair value through income and expenditure 1,362 6,040 Financial assets measured at fair value through income and expenditur8 comprise cash and cash equlvalents Page 10 12of14 1811112025, 09:48
TEROIO - 0504?5ACCSWIZ.cvw- Signed Final Accounts 0504... file:/I/C-/Users/DT/DownloadslSignedD/o?OFinalO/o?OAccounts %... THE SAHARA CARE CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 11. Statement of funds Statement of funds - current year Balance at 6 April 2024 Balance at 5 April 2025 Income Expenditure Unrestricted funds General Funds 6,040 32,500 132.118) 6,422 Statement of funds - prior year Balance al 1 April 2023 Balance at Incom8 Exp8nditum 5 Apnl 2024 Unrestricted funds General Funds 18,845 36 (12,841) 6,040 12. Summary of fund5 Summary of funds - current year Balance at 6 April 2024 Balance at 5 April 2025 Income Expendlture General fijnds 6,040 32,500 132,118) 6,422 Summary of funds - prior year Balance at 1 Apnl 2023 Balance al Income Expenditure 5 Apnl 2024 General funds 18,845 36 (12,841) 6.040 Page11 13of14 1811112025, 09:48
TEROIO - 050425ACCSWIZ.cvw - Signed Final A¢¢ounts 0504... file-/I/C-IUsers/DT/DownloadslSignedO/ts20FinalO/o20AccountsO/o... THE SAHARA CARE CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 13. Analysis of net assets between funds Analysis of net assets between funds - current year Unrestricted fund5 2025 Total funds 2025 Current assets 7.862 {1.440) 7,862 (1,440) Creditors due wilhin one year Total 6.422 6,422 Analy515 of net assets between funds - prior year Unrestricted funds 2024 Total funds 2024 Current assets 6,040 6,040 14. Related party transactions During the year, a trustee donated £26,000 (2024: £Nil) to the charity. age 12 14of14 1811112025. 09..48