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Charity numb8r: 1151960
THE SAHARA CARE CHARITABLE TRUSI
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
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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
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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
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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
con￿rn 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 T￿st 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.
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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:
ObSe￿e 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)
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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
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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 fO￿ard
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.
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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.
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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 be￿een 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.
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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 re￿Ived 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
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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
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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
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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
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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
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