## **Independent examiner's report on the accounts** 

~~OO~~ T—CsSCSC‘(SNCCC;tC‘iéiés **Section A                                   Independent Examiner's Report Report to the trustees/ members of** ~~LT~~ Superhands Charity **On accounts for the year ended** ~~a~~ 31/03/2025 **Charity no (if any)** 1152161 **Set out on pages** 1 to 11 ~~PT~~ **Respective responsibilities of trustees and** The charity's trustees are responsible for the preparation of the accounts. The charity’s **examiner** trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. [The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of [named body]]. Delete [ ] if not applicable. It is my responsibility to: • examine the accounts under section 145 of the Charities Act, • to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and • to state whether particular matters have come to my attention **Basis of independent examiner’s** My examination was carried out in accordance with general Directions given by the Charity **statement** Commission.  An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.  It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters.  The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. **Independent examiner's statement** In connection with my examination, no material matters have come to my attention (other than that disclosed below *) which gives me cause to believe that in, any material respect: • the accounting records were not kept in accordance with section 130 of the Charities Act; or • the accounts did not accord with the accounting records; or • the accounts did not comply with the applicable requirements concerning 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 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. 

* Please delete the words in the brackets if they do not apply. **Signed:** M.Aslam **Date:** 30/01/2026 ~~Po Ld~~ **Name:** ~~|~~ 1st Choice Accountants                Masood Aslam **Relevant professional qualification(s) or** ACCA **body (if any): Address:** 94 Grove Lane Handsworth Birmingham B21 9HA ~~SSS~~ **Section B                                  Disclosure** 

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give brief details of any items that the examiner wishes to disclose** 



|Charity No<br>(if any)<br>1152161<br>Period start date<br>01/04/2024<br>**To**<br>Period end<br>date<br>31/03/2025<br>Superhands Charity<br>Annualaccountsforthe period<br>™—~~——————— ~~<br>FOR ENGLAND AND WALES|Charity No<br>(if any)<br>1152161<br>Period start date<br>01/04/2024<br>**To**<br>Period end<br>date<br>31/03/2025<br>Superhands Charity<br>Annualaccountsforthe period<br>™—~~——————— ~~<br>FOR ENGLAND AND WALES|Charity No<br>(if any)<br>1152161<br>Period start date<br>01/04/2024<br>**To**<br>Period end<br>date<br>31/03/2025<br>Superhands Charity<br>Annualaccountsforthe period<br>™—~~——————— ~~<br>FOR ENGLAND AND WALES|Charity No<br>(if any)<br>1152161<br>Period start date<br>01/04/2024<br>**To**<br>Period end<br>date<br>31/03/2025<br>Superhands Charity<br>Annualaccountsforthe period<br>™—~~——————— ~~<br>FOR ENGLAND AND WALES|Charity No<br>(if any)<br>1152161<br>Period start date<br>01/04/2024<br>**To**<br>Period end<br>date<br>31/03/2025<br>Superhands Charity<br>Annualaccountsforthe period<br>™—~~——————— ~~<br>FOR ENGLAND AND WALES|Charity No<br>(if any)<br>1152161<br>Period start date<br>01/04/2024<br>**To**<br>Period end<br>date<br>31/03/2025<br>Superhands Charity<br>Annualaccountsforthe period<br>™—~~——————— ~~<br>FOR ENGLAND AND WALES|Charity No<br>(if any)<br>1152161<br>Period start date<br>01/04/2024<br>**To**<br>Period end<br>date<br>31/03/2025<br>Superhands Charity<br>Annualaccountsforthe period<br>™—~~——————— ~~<br>FOR ENGLAND AND WALES|~~ie~~|
|---|---|---|---|---|---|---|---|
|**Section A                      Statement of financial activities**|**Section A                      Statement of financial activities**||||**Section A                      Statement of financial activities**|||
|**Recommended categories by**<br>**activity**||Guidance Notes|**Unrestricted**<br>**funds**|**Unrestricted**<br>**Restricted**<br>**income**<br>**funds**|**Endowment**<br>**funds**|**Total funds**|**Prior year**<br>**funds**|
||||**£**|**£**|**£**|**£**|**£**|
|**Incoming resources (Note 3)**|||F01|F02|F03|F04|F05|
|**Income and endowments from:**||||||||
|Donations||S01|75,460|-|-|75,460|70,862|
|Charitable activities||S02||-|-|-||
|Other trading activities||S03|-|-|-|-|-|
|Investments||S04|-|-||-|-|
|Separate material item of income||S05|-|-|-|-|-|
|Other||S06||-|-|-|-|
|**_Total_**||S07|75,460|-|-|75,460|70,862|
|**Resources expended (Note 6)**||||||||
|**Expenditure on:**||||||||
|Raising funds||S08||-|-|-||
|Charitable activities||S09|47,307|-|-|47,307|51,678|
|Separate material item of expense||S10||-|-|||
|Other||S11|18,437|-|-|18,437|22,243|
|**_Total_**||S12|65,744|-|-|65,744|73,921|
|||||||||
|**Net income/(expenditure) before investment**||||||||
|**gains/(losses)**||S13|9,716|-|-|9,716|(3,059)|
|Net gains/(losses) on investments||S14|-|-|-|-|-|
|**Net income/(expenditure)**||S15||-|-|||
|**Extraordinary items**||S16|-|-|-|-|-|
|**Transfers between funds**||S17|-|-|-|-|-|
|**Other recognised** **gains/(losses):**||||||||
|Gains and losses on revaluation of fixed assets for the charity’s own use|Gains and losses on revaluation of fixed assets for the charity’s own use|S18|-|-|-|-|-|
|Other gains/(losses)||S19|-|-|-|-|-|
|**_Net movement in funds_**||S20|9,716|-|-|9,716|(3,059)|
|**_Reconciliation of funds:_**|||2,728|||2,728|5,787|
|Total funds brought forward||S21||-|-|||
|**_Total funds carried forward_**||S22|12,444|-|-|12,444|2,728|
|1||||||||





## **Section B                      Balance sheet** 

|**Fixed assets**<br>**Intangible assets            (Note 15)**<br>**Tangible assets              (Note 14)**<br>**Heritage assets              (Note 16)**<br>**Investments                    (Note 17)**<br>**_Total fixed assets_**<br>**Current assets**<br>**Stocks                             (Note 18)**<br>**Debtors                           (Note 19)**<br>**Investments                  (Note 17.4)**<br>**Cash at bank and in hand (Note 24)**<br>**_Total current assets_**<br>**Creditors: amounts falling due within**<br>**one year              (Note 20)**<br>**_Net current assets/(liabilities)_**<br>**_Total assets less current liabilities_**<br>**Creditors: amounts falling due after**<br>**one year                (Note 20)**<br>**Provisions for liabilities**<br>**_Total net assets or liabilities_**<br>**Funds of the Charity**<br>**Endowment funds (Note 27)**<br>**Restricted income funds (Note 27)**<br>**Unrestricted funds**<br>**Revaluation reserve**<br>**_Total funds_**<br>Signed by one or two trustees on behalf of all<br>the trustees|Guidance Notes<br>B01<br>B02<br>B03<br>B04<br>B05<br>B06<br>B07<br>B08<br>B09<br>B10<br> <br>B11<br>B12<br>B13<br>B14<br>B15<br>B16<br>B17<br>B18<br>B19<br>B20<br>B21|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**Total last**<br>**year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**Total last**<br>**year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**Total last**<br>**year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**Total last**<br>**year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**Total last**<br>**year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
||||-|-|||
|||-|-|-|-|-|
|||12,944|-|-|12,944|3,228|
|||12,944|-|-|12,944|3,228|
||||||||
|||(500)|-|-|(500)|(500)|
||||||||
|||12,444|-|-|12,444|2,728|
||||||||
|||12,444|-|**-**|12,444|2,728|
||||||||
|||-|-|-|-||
|||-|-|-|-|-|
||||||||
|||12,444|-|-|12,444|2,728|
||||||||
|||-|||-|-|
||||-||-|-|
|||||-|||
|||12,444|||12,444|2,728|
|||12,444|-|-|12,444|2,728|
||||||||
|||Signature||Print Name||Date of<br>approval<br>dd/mm/yyyy|
|||||AQChaudhary||30/01/2026|
||||||||



2 



## **Section C                                            Notes to the accounts** 

Note 1 **Basis of preparation** 

_**This section should be completed by all charities** ._ 

## **1.1 Basis of accounting** 

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: 

the Statement of Recommended Practice: Accounting and Reporting by Charities •  and with*  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 •  and with*  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* 

* -Tick as appropriate 

## **1.2  Going concern** 

_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ 

An explanation as to those factors that support 

the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. 

## **1.3 Change of accounting policy** 

The accounts present a true and fair view and the accounting policies adopted are those outlined in note {  }. 

|Yes*<br>No*||* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_the chan_**|**_ge in accounting policy;_**||
|**_(ii) the reasons_**<br>**_provides more_**<br>**_and_**|**_why appl_**<br>**_reliable a_**|**_ying the new accounting policy_**<br>**_nd more relevant information;_**||
|**_(iii) the amount_**<br>**_in the current p_**<br>**_the aggregate a_**<br>**_periods before_**|**_of the adj_**<br>**_eriod, eac_**<br>**_mount of_**<br>**_those pre_**|**_ustment for each line affected_**<br>**_h prior period presented and_**<br>**_the adjustment relating to_**<br>**_sented, 3.44 FRS 102 SORP._**||
|||||



## **1.4 Changes to accounting estimates** 

|No changes to a|ccounting|estimates have occurred in the reporting period (3.46 FRS 102 SORP).|estimates have occurred in the reporting period (3.46 FRS 102 SORP).|
|---|---|---|---|
|Yes*<br>No*||* -Tick as appropriate||
|||||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_any chan_**|**_ges;_**||
|**_(ii) the effect of_**<br>**_assets and liabi_**|**_the chan_**<br>**_lities for t_**|**_ge on income and expense or_**<br>**_he current period; and_**||
|**_(iii) where pract_**<br>**_more future per_**|**_icable, th_**<br>**_iods._**|**_e effect of the change in one or_**||



## **1.5 Material prior year errors** 

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). 

|Yes*<br><br>No*<br>* -Tick as appropriate||
|---|---|
|**_Please disclose:_**||
|**_(i) the nature of the prior period error;_**||
|**_(ii) for each prior period presented in the accounts, the_**||
|**_amount of the correction for each account line item_**||
|**_affected; and_**||



_**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ 

3 



## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 2                           Accounting policies** 

## **2.2 INCOME** 

_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a".  Where a different or additional policy has been adopted then this is detailed in the box below._ 

|**Recognition of income**<br>Gifts in kind for use by the charity are included in the SoFA as income from donations<br>when receivable.<br>**Support costs**<br>The charity has incurred expenditure on support costs.<br>**Volunteer help**<br>Donated goods for resale are measured at fair value on initial recognition, which is the<br>expected proceeds from sale less the expected costs of sale, and recognised in 'Income<br>from other trading activities' with the corresponding stock recognised in the balance<br>sheet.  On its sale the value of stock is charged against 'Income from other trading<br>activities' and the proceeds from  sale are also recognised as 'Income from other trading<br>activities'.<br>Goods donated for on-going use by the charity are recognised as tangible fixed assets<br>and included in the SoFA as incoming resources when receivable.<br>The value of any voluntary help received is not included in the accounts but is described<br>in the trustees’ annual report.<br>These are included in the Statement of Financial Activities (SoFA) when:<br> the charity becomes entitled to the resources;<br>·       it is more likely than not that the trustees will receive the resources; and<br> the monetary value can be measured with sufficient reliability.<br>**Donated goods**<br>**Contractual income and**<br>**performance related**<br>**grants**<br>**Offsetting**<br>There has been no offsetting of assets and liabilities, or income and expenses, unless required or<br>permitted by the FRS 102 SORP or FRS 102.<br>**Grants and donations**<br>Grants and donations are only included in the SoFA when the general income recognition<br>criteria are met (5.10 to 5.12 FRS102 SORP).<br>This is only included in the SoFA once the charity has provided the related goods or<br>services or met the performance related conditions.<br>Donated goods are measured at fair value (the amount for which the asset could be<br>exchanged) unless impractical to do so.<br>In the case of performance related grants, income must only be recognised to the extent<br>that the charity has provided the specified goods or services as entitlement to the grant<br>only occurs when the performance related conditions are met (5.16 FRS 102 SORP).<br>**Legacies**<br>Legacies are included in the SOFA when receipt is probable, that is, when there has been<br>grant of probate, the executors have established that there are sufficient assets in the<br>estate and any conditions attached to the legacy are either within the control of the charity<br>or have been met.<br>**Government grants**<br>The charity has received government grants in the reporting period<br>**Tax reclaims on**<br>**donations and gifts**<br>Gift Aid receivable is included in income when there is a valid declaration from the donor.<br>Any Gift Aid amount recovered on a donation is considered to be part of that gift and is<br>treated as an addition to the same fund as the initial donation unless the donor or the<br>terms of the appeal have specified otherwise.<br>Donated services and facilities that are consumed immediately are recognised as income<br>with an equivalent amount recognised as an expense under the appropriate heading in<br>the SOFA.<br>The cost of any stock of goods donated for distribution to beneficiaries is deemed to be<br>the fair value of those gifts at the time of their receipt and they are recognised on receipt.<br>In the reporting period in which the stocks are distributed, they are recognised as an<br>expense at the carrying amount of the stocks at distribution.<br>**Donated services and**<br>**facilities**<br>Donated services and facilities are included in the SOFA when received at the value of<br>the gift to the charity provided the value of the gift can be measured reliably.<br>**Income from interest,**<br>**royalties and dividends**<br>This is included in the accounts when receipt is probable and the amount receivable can<br>be measured reliably.<br>**Income from membership**<br>**subscriptions**<br>Membership subscriptions received in the nature of a gift are recognised in Donations<br>and Legacies.<br>Membership subscriptions which gives a member the right to buy services or other<br>benefits are recognised as income earned from the provision of goods and services as<br>income from charitable activities.|Yes|No<br>N/a|No<br>N/a|
|---|---|---|---|
|||||
||Yes|No<br>N/a||
|||||
||Yes|No<br>N/a||
|||||
||Yes|No<br>N/a||
|||||
||Yes|No<br>N/a||
|||||
||Yes|No<br>N/a||
|||||
||Yes<br>Yes|No<br>N/a||
|||||
|||No<br>N/a||
|||||
||Yes|No<br>N/a||
|||||
||Yes|No<br>N/a||
|||||
||Yes|No<br>N/a||
|||||
||Yes|No<br>N/a||
|||||
||Yes|No<br>N/a||
|||||
||Yes|No<br>N/a||
|||||
||Yes|No<br>N/a||
|||||
||Yes|No<br>N/a||
|||||
||Yes|No<br>N/a||
|||||
||Yes|No<br>N/a||
|||||
||Yes|No<br>N/a||
|||||
||Yes|No<br>N/a||
|||||



4 



|**2.4 ASSETS**<br>**Intangible fixed assets**<br>**Heritage assets**<br>**Settlement of insurance**<br>**claims**<br>Insurance claims are only included in the SoFA when the general income recognition<br>criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other<br>income in the SoFA.<br>They are valued at cost.<br>These are capitalised if they can be used for more than one year, and cost at least<br>**Redundancy cost**<br>The charity made no redundancy payments during the reporting period.<br>**Deferred income**<br>No material item of deferred income has been included in the accounts.<br>**Creditors**<br>The charity has creditors which are measured at settlement amounts less any trade<br>discounts<br>**Provisions for liabilities**<br>A liability is measured on recognition at its historical cost and then subsequently<br>measured at the best estimate of the amount required to settle the obligation at the<br>reporting date<br>**Basic financial**<br>**instruments**<br>The charity has intangible fixed assets, that is, non-monetary assets that do not have<br>physical substance but are identifiable and are controlled by the charity through custody<br>or legal rights.  The amortisation rates and methods used are disclosed in note 9.5<br>They are valued at cost.<br>The charity has heritage assets, that is, non-monetary assets with historic, artistic,<br>scientific, technological, geophysical or environmental qualities that are held  and<br>maintained principally for their contribution to knowledge and culture.  The depreciation<br>rates and methods used as disclosed in note 9.6.1.4.<br>This includes any realised or unrealised gains or losses on the sale of investments and<br>any gain or loss resulting from revaluing investments to market value at the end of the<br>year.<br>**2.3 EXPENDITURE AND LIABILITIES**<br>**Liability recognition**<br>Liabilities are recognised where it is more likely than not that there is a legal or<br>constructive obligation committing the charity to pay out resources and the amount of the<br>obligation can be measured with reasonable certainty.<br>**Investment gains and**<br>**losses**<br>The charity accounts for basic financial instruments on initial recognition as per paragraph<br>10.7 FRS102 SORP.  Subsequent measurement is as per paragraphs 11.17 to 11.19,<br>FRS102 SORP.<br>**Tangible fixed assets for**<br>**use by charity**<br>The depreciation rates and methods used are disclosed in note 9.2.<br>**Governance  and support**<br>**costs**<br>Support costs have been allocated between governance costs and other support.<br>Governance costs comprise all costs involving public accountability of the charity and its<br>compliance with regulation and good practice.<br>Support costs include central functions and have been allocated to activity cost<br>categories on a basis consistent with the use of resources, eg allocating property costs<br>by floor areas, or per capita, staff costs by the time spent and other costs by their usage.<br>They are valued at cost.<br>**Investments**<br>Fixed asset investments in quoted shares, traded bonds and similar investments are<br>valued at initially at cost  and subsequently at fair value (their market value) at the year<br>end.  The same treatment is applied to unlisted investments unless fair value cannot be<br>measured reliably in which case it is measured at cost less impairment.<br>Investments held for resale or pending their sale and cash and cash equivalents with a<br>maturity date of less than 1 year are treated as current asset investments<br>**Grants with performance**<br>**conditions**<br>Where the charity gives a grant with conditions for its payment being a specific level of<br>service or output to be provided, such grants are only recognised in the SoFA once the<br>recipient of the grant has provided the specified service or output.<br>**Grants payable without**<br>**performance conditions**<br>Where there are no conditions attaching to the grant that enables the donor charity to<br>realistically avoid the commitment, a liability for the full funding obligation must be<br>recognised.<br>**Stocks and work in**<br>**progress**<br>Stocks held for sale as part of non-charitable trade are measured at the lower or cost or n<br>realisable value.<br>Goods or services provided as part of a charitable activity are measured at net realisable<br>based on the service potential provided by items of stock.<br>Work in progress is valued at cost less any foreseeable loss that is likely to occur on the c||Yes<br>No<br>N/a|Yes<br>No<br>N/a|Yes<br>No<br>N/a|
|---|---|---|---|---|
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||
||et<br>value<br>ontract.||||
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||
|||Yes<br>No<br>N/a|||
||||||



4 



|**Debtors**<br>Debtors (including trade debtors and loans receivable) are measured on initial recognition at<br>settlement amount after any trade discounts or amount advanced by the charity.  Subsequently,<br>they are measured at the cash or other consideration expected to be received.<br>**Current asset**<br>**investments**<br>The charity has has investments which it holds for resale or pending their sale and cash and cash<br>equivalents with a maturity date less than one year. These include cash on deposit and cash<br>equivalents with a maturity date of less than one year held for investment purposes rather than to<br>meet short term cash commitments as they fall due.<br>They are valued at fair value except where they qualify as basic financial instruments.|Yes<br>Yes|No<br>N/a|No<br>N/a|
|---|---|---|---|
|||||
|||No<br>N/a||
|||||
||Yes|No<br>N/a||
|||||



## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** 

4 



**Section C                                            Notes to the accounts                                                        (cont)** 

**Note 3                           Analysis of income** 

|Donations<br>Membership fee<br>Class fee<br>General grants provided by government/other<br>charities<br>Membership subscriptions and sponsorships<br>which are in substance donations<br>Donatedgoods,facilities and  services<br>Other<br>**Total** <br>**Activity Cost**<br>Other<br>**Total**<br>Interest income<br>Dividend income<br>Rental and leasing income<br>Other<br>**Total**<br>**Total**<br>Conversion of endowment funds into income<br>Gain on disposal of a tangible fixed asset held<br>for charity's own use<br>Gain on disposal of a programme related<br>investment<br>Royalties from the exploitation of intellectual<br>property rights<br>Other<br>**Total**<br>**Other information:**<br>**Where any endowment fund is converted into income in the**<br>**reporting period, please give the reason for the conversion.**<br>**All income in the prior year was unrestricted except for:**<br>**(please provide description and amounts)**<br>**Analysis**<br>**Donations**<br>**and legacies:**<br>**TOTAL INCOME**<br>**Other:**<br>**Other trading**<br>**activities:**<br>**Income from**<br>**investments:**<br>**Separate**<br>**material item**<br>**of income:**|**Analysis**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|
|---|---|---|---|---|---|---|
||Donations|75,460|-|-|75,460|70,862|
||Membership fee||-|-|-||
||Class fee||-|-|-||
||General grants provided by government/other<br>charities|-|-|-|-|-|
||Membership subscriptions and sponsorships<br>which are in substance donations||-|-|-||
||Donatedgoods,facilities and  services|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|75,460|-|-|75,460|70,862|
||||||||
||||-|-|-|-|
||||||||
||||||||
||||||||
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held<br>for charity's own use|<br> -|-|-|-|-|
||Gain on disposal of a programme related<br>investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual<br>property rights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
|**Within the income items above the following items are**<br>**material: (please disclose the nature, amount and any prior**<br>**year amounts)**|||||||



5 



**Section C                                            Notes to the accounts                                                (cont)** 

**Note 6                           Analysis of expenditure** 

|**Others**<br>**TOTAL EXPENDITURE**<br>**Expenditure on raising funds:**<br>**Charitable Activities**|**Analysis**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|
|---|---|---|---|---|---|---|
||Incurred seeking donations|-|-|-|-|-|
||Incurred seeking legacies|-|-|-|-|-|
||Incurred seeking grants||-|-|-||
||Fund raising fee||-|-|-|-|
||Function Costs||-|-|||
||Equipment hire||-|-|||
||Retreat||-|-||-|
||Rent collection, property repairs and<br>maintenance charges||-|-|-||
|||-|-|-|-|-|
|||-|-|-|-||
||||||||
||office expenses|1,259|-|-|1,259|1,113|
||Stationary|-|-|-|-|-|
||Consultancy|14,400|||14,400|15,000|
||Legal and professional|500|||500|500|
||ADMIN ASSISTANT|360|||158|158|
||Business rates||-|-|-||
||Legal andprofessional||||-||
||Bank charges|165|-|-|165|152|
||Events|426|-|-|426|1,020|
||Advertising/Marketing|1,327|-|-|1,327|4,300|
||Subscription||||-||
||Sundry expenses||-|-|-||
||**Total**|18,437|-|-|18,235|22,243|
||||||||
||Wages|29,456|-|-|29,456|28,159|
||Rent|4,593|-|-|4,593|4,527|
||Printing and Telephone|832|-|-|832|719|
||Telephone||-|-|-||
||Light and Heat|624|-|-|624|1,001|
||Fixture & fitting|66|||66|2,579|
||Food Expenses|4,994|||4,994|4,478|
||Uniform|2,029|||2,029|2,937|
||Text books|1,562|||1,562|4,109|
||Repairs and maintenance|532|||532|333|
||<br>Sundry expenses|811|||811|1,140|
||Fees|1,807|-|-|1,807|1,695|
||**Total other expenditure**|47,306|-|-|47,307|51,677|
||||||||
|||65,743|-|-|65,542|73,920|



|**Analysis of expenditure on charitab**<br>**Other information:**|**le activities**|**le activities**|**le activities**|**le activities**|**le activities**|
|---|---|---|---|---|---|
|**Activity or programme**|**Activities undertaken directly**|**Grant**<br>**funding**<br>**of**<br>**activities**|**Support**<br>**Costs**|**Total this**<br>**year**|**_Total_**<br>**_prior year_**|
||**£**|**£**|**£**|**£**|**£**|
|Activity 1<br>Activity 2||||||
|||||||
|Other||||||
|**Total**||||||



**Prior year expenditure on charitable activities can be analysed as follows: Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)** 

6 



## **Section C                                            Notes to the accounts                                         (cont)** 

**Note 14                           Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation** 

|**14.1 Cost or valuation**|**n**||||||
|---|---|---|---|---|---|---|
|**Freehold land**<br>**& buildings**<br>**Other land &**<br>**buildings**<br>**£**<br>**£**<br>At the beginning of<br>the year<br>-<br>Additions<br>-                    -<br>Revaluations<br>-                    -<br>Disposals<br>-                    -<br>Transfers *<br>-                    -<br>At end of the year<br>-                    -<br>****Basis**<br>SL or RB<br>SL or RB<br>**** Rate**<br>At beginning of the<br>year<br>-                    -<br>Disposals<br>-                    -<br>Depreciation<br>-                    -<br>Impairment<br>-                    -<br>Transfers*<br>-                    -<br>At end of the year<br>-                    -<br>Net book value at the<br>beginning of the year<br>-<br>Net book value at the<br>end of the year<br>-<br>**14.4  Impairment**<br>**14.3 Net book value**<br>**14.2 Depreciation and impairments**<br>**_Please provide a description of the events and_**<br>**_circumstances that led to the recognition or_**<br>**_reversal of an impairment loss._**|**Freehold land**<br>**& buildings**<br>**£**|**Other land &**<br>**buildings**<br>**£**|**Plant,**<br>**machinery and**<br>**motor vehicles**<br>**£**|<br>**Fixtures,**<br>**fittings and**<br>**equipment**<br>**£**|**Total**<br>**£**||
|||-||-|-||
||-|-|-||-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-||-|-||
||**d impairments**||||||
||SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line<br>("SL") or<br>Reducing<br>Balance<br>("RB")|
||||||||
||||-                    -                    -<br>-                    -                    -<br>-<br>-                    -                    -<br>-                    -                    -<br>-                    -<br>-<br>-                    -||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|||-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-||-|-||
||||||||
|||-||-|||
|||-||-|-||
||||||||



## **14.5  Revaluation** 

_**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_ 

## **14.6  Other disclosures** 

_**(i)   Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate (ii)   Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii)   Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_ 

- _The "transfers" row is for movements between fixed asset categories._ 

- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight_ 

7 



## **Section C                                            Notes to the accounts                                               (cont)** 

## **Note 19                         Debtors and prepayments** 

_**Please complete this note if the charity has any debtors or prepayments.**_ 

|**_Please complete this note if the charity has any_**<br>**_debtors or prepayments._**<br>**Note 19                         Debtors and prepayments**|||
|---|---|---|
|**19.1     Analysis of debtors**<br>**Trade debtors**<br>**Prepayments and accrued income**<br>**Other debtors**<br>**Total**|**This year**<br>**£**|**Last year**<br>**£**|
||||
||-|-|
|||-|
||-|-|



_**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ 

## **19.2     Analysis of debtors recoverable in more than 1 year (included in debtors above)** 

|**Trade debtors**<br>**Prepayments and accrued income**<br>**Other debtors**<br>**Total**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|



8 



**Section C                                          Notes to the accounts                                                   (cont)** 

## **Note 20                         Creditors and accruals** 

_**Please complete this note if the charity has any creditors or accruals.**_ 

## **20.1 Analysis of creditors** 

|**Accruals for grants payable**<br>**Bank loans and overdrafts**<br>**Other Loan-QH**<br>**Payments received on account for contracts or**<br>**performance-related grants**<br>**Accruals and deferred income**<br>**Taxation and social security**<br>**Other creditors**<br>**Total**|**Amounts falling due**<br>**within oneyear**|**Amounts falling due**<br>**within oneyear**|**Amounts falling due after**<br>**more than oneyear**|**Amounts falling due after**<br>**more than oneyear**|
|---|---|---|---|---|
||**This year**<br>**£**|**Last year**<br>**£**|**This year**<br>**£**|**Last year**<br>**£**|
||-|-|-|-|
||-|-|-||
||||||
||-|-|-|-|
||500|500|-|-|
||||||
||||||
||500|500|-|-|



## **20.2 Deferred income** 

_**Please complete this note if the charity has deferred income.**_ 

## _**Please explain the reasons why income is deferred.**_ 

|**_Movement in deferred income account_**<br>**Balance at the start of the reporting period**<br>**Amounts added in current period**<br>**Amounts released to income from previous periods**<br>**Balance at the end of the reporting period**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|



9 



## **Section C                                            Notes to the accounts                                                        (cont)** 

**Note 24                     Cash at bank and in hand** 

|**Cash**<br>**Bank**<br>**Total**<br>**Short term cash investments (less than 3 months maturity date)**<br>**Short term deposits**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||-|-|
||-|-|
||12,944|3,228|
|||-|
||12,944|3,228|



10 



## **Section C                                            Notes to the accounts                                   (cont)** 

## **Note 29                            Additional Disclosures** 

**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts.  If there is insufficient room here, please add a separate sheet.** 


11 



## **Trustees’ Annual Report for the period** 

## **From  01/04/2024   Period start date   To 31/03/2025   Period end date** 

## **Charity name: Superhands Charity** 

## **Charity registration number: 1152161** 

## **Objectives and Activities** 


**----- Start of picture text -----**<br>
||||
|---|---|---|
|SORP reference|
|Summary of the purposes of|Para 1.17|The prime objective will be to help the poor|
|the charity as set out in its|and disadvantaged people by providing them|
|governing document|education which in turn will enable them to|
|compete in the job market.|
|Summary of the main|Para 1.17 and 1.19|The charity is running five schools providing|
|activities in relation to those|free education, uniforms, books and a daily|
|purposes for the public|cooked meal.|
|benefit, in particular, the|
|activities, projects or services|
|identified in the accounts.|
|Statement confirming whether|Para 1.18|The charity has acknowledged the|
|the trustees have had regard|public benefit guidance and aim to run|
|to the guidance issued by the|
|the charity so it is beneficial to the|
|Charity Commission on public|
|Public.|
|benefit|

**----- End of picture text -----**<br>


**Additional information (optional)** You may choose to include further statements where relevant about: 

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment 



Para 1.38 Contribution made by volunteers Other 

## **Achievements and Performance** 

||SORP reference||
|---|---|---|
|Summary of the main<br>achievements of the charity,<br>identifying the difference the<br>charity’s work has made to<br>the circumstances of its<br>beneficiaries and any wider<br>benefits to society as a<br>whole.|Para 1.20|The charity operates in areas where there is<br>a significant shortage of school places and<br>persistently high levels of illiteracy.<br>During the year, Superhands provided free<br>education to approximately 780 children<br>across five schools that the charity operates.<br>In addition to tuition, pupils are provided with<br>meals, uniforms, and essential learning<br>materials, removing key barriers to education.<br>The children supported by the charity would<br>otherwise be unlikely to access formal<br>schooling.<br>The charity follows a planned growth model,<br>with schools expanding annually as existing<br>pupils progress into higher classes and new<br>students are admitted at nursery level. This<br>approach ensures continuity of education and<br>long-term impact for the communities served.<br>This year marks a significant milestone for<br>the charity, as the first cohort of students has<br>completed their full schooling journey with<br>Superhands, progressing from primary<br>through to middle and high school. The<br>charity intends to support these students<br>further by providing scholarships to enable<br>them to attend local colleges.<br>Two schools, Dina and Islamgarh, now offer<br>the full range of classes from nursery through<br>to completion of high school. Two further|





schools, Khari Sharif and Mian Muhammed Town, currently operate up to middle school level, while the fifth school, Jatlan, continues to operate at primary level. All schools are performing well and are overseen by the charity’s local management team, who are responsible for day-to-day operations and ensuring appropriate oversight, safeguarding, and effective use of charitable funds. 

## **Additional information (optional)** You may choose to include further statements where relevant about: 

||||
|---|---|---|
|Achievements against<br>objectives set|Para 1.41||
|Performance of fundraising<br>activities against objectives<br>set|Para 1.41||
|Investment performance<br>against objectives|Para 1.41||
|Other|||
||||





## **Financial Review** 

|**Financial Review**|||
|---|---|---|
|Review of the charity’s<br>financial position at the end of<br>the period|Para 1.21|The bank balance as at 31 March 2025 was<br>£12,943.99.|
|Statement explaining the<br>policy for holding reserves<br>stating why they are held|Para 1.22|Hold sufficient funds to sustain 2.5 months of<br>operational costs.|
|Amount of reserves held|Para 1.22|See above.|
|Reasons for holding zero<br>reserves|Para 1.22|N/A|
|Details of fund materially in<br>deficit|Para 1.24|There are no funds in deficit.|
|Explanation of any<br>uncertainties about the<br>charity continuing as a going<br>concern|Para 1.23|There are no uncertainties regarding the<br>charity.|



## **Additional information (optional)** You may choose to include further statements where relevant about: 

||||
|---|---|---|
|The charity’s principal<br>sources of funds (including<br>any fundraising)|Para 1.47||
|Investment policy and<br>objectives including any<br>social investment policy<br>adopted|Para 1.46||
|A description of the principal<br>risks facing the charity|Para 1.46||
|Other|||
||||





## **Structure, Governance and Management** 

|Description of charity’s trusts:|||
|---|---|---|
|Type of governing document<br>(trust deed, royal charter)|Para 1.25|Trust Deed|
|How is the charity<br>constituted?<br>(e.g unincorporated<br>association, CIO)|Para 1.25|Trust|
|Trustee selection methods<br>including details of any<br>constitutional provisions e.g.<br>election to post or name of<br>any person or body entitled to<br>appoint one or more trustees|Para 1.25|Appointed by trustees.|



**Additional information (optional)** You may choose to include further statements where relevant about: 

||||
|---|---|---|
|Policies and procedures<br>adopted for the induction and<br>training of trustees|Para 1.51||
|The charity’s organisational<br>structure and any wider<br>network with which the charity<br>works|Para 1.51||
|Relationship with any related<br>parties|Para 1.51||
|Other|||
||||



## **Reference and Administrative details** 

|Charity name|Superhands|
|---|---|
|Other name the charity uses|N/A|
|Registered charity number|1152161|





Charity’s principal address 110 Melton Road, Birmingham , B14 7ES 



**Names of the charity trustees who manage the charity** 

|1<br>2<br>3 <br>4 <br>5 <br>6 <br>7 <br>8 <br>9 <br>10 <br>11 <br>12 <br>13 <br>14 <br>15 <br>16 <br>17 <br>18 <br>19 <br>20|**Trustee name**|**Office (if any)**|**Dates acted if not for**<br>**whole year**|**Name of person (or body)**<br>**entitled to appoint trustee**<br>**(if any)**|
|---|---|---|---|---|
||ABDUL<br>QAYYUM<br>CHAUDHARY|Chairman|||
||IFTEKHAR<br>AHMAD<br>SIDDIQI|Deputy Chair|||
||MAQSOOD<br>AKHTAR|Treasurer|||
||Zafar Iqbal|General<br>Secretary|||
||Rizwana<br>Siddiqi|Trustee|||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||



– Corporate trustees names of the directors at the date the report was approved 

**Director name** 



Name of trustees holding title to property belonging to the charity 

**Trustee name Dates acted if not for whole year** 



## **Funds held as custodian trustees on behalf of others** 

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets 

## **Additional information (optional)** 

**Names and addresses of advisers (Optional information)** 

|**Type of**|**Name**|**Address**|
|---|---|---|
|**adviser**|||



**Name of chief executive or names of senior staff members (Optional information)** 

## **Exemptions from disclosure** 

Reason for non-disclosure of key personnel details 

## **Other optional information** 



## **Declarations** 

**The trustees declare that they have approved the trustees’ report above.** 

**Signed on behalf of the charity’s trustees** 


**----- Start of picture text -----**<br>
Signature(s)<br>Full name(s) Abdul Qayyum Chaudhary<br>    Position (eg  Chairman<br>Secretary, Chair, etc)<br>Date 31/1/26<br>**----- End of picture text -----**<br>


