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2023-12-31-accounts

REGISTERED CHARITY NUMBER: 1154466

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

YUSUF FAMILY WELFARE TRUST

YUSUF FAMILY WELFARE TRUST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7 to 9

YUSUF FAMILY WELFARE TRUST

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2023

Trustees Yasmin Ali
Usman Nazir Ali
Uwais Nazir Yusuf Ali
Zainab Nazir Yusuf Ali
Mariyum Ali
Principal address 144 Deane Road
Bolton
Lancashire
BL3 5DL
Registered charity number 1154466
Independent examiner Xeinadin
Ground Floor
Citygate
Longridge Road
Preston
PR2 5BQ

Page 1

YUSUF FAMILY WELFARE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of 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 2019).

Objectives and activities

Objectives and aims

The main objectives is to provide relief and support to widows and poor people living in third world countries suffering from poverty.

Significant activities

Yusuf Family Welfare Trust's main objectives is to provide relief and support to widows, orphans and poor people living in third world countries suffering from poverty.

Yusuf Family Welfare Trust provides support in Aurangabad which is in the Maharashta State of India. The charity provided food parcels to widows and families struggling with hunger. The charity also provides assistance to individuals who cannot pay for medical fees. Food parcels and hot food was also provided to individuals during the month of Ramadhan. Moreover, the charity also funds Bore wells and Handpumps in the area.

Yusuf Family Welfare Trust in addition operates in the Gujarat state in India, in cities such as Bharuch, Surat and Ahmedabad. The charity provides support to widows and elderly individuals by helping them with medical fees, school fees and general financial support.

Yusuf Family Welfare Trust is also present in the Bihar state of India, in partnership with UK Charity Friends for You. The main objective is to provide clean water that is easily accessible for people via our Handpumps Project.

Yusuf Family Welfare Trust provided assistance in Delhi by way of providing blankets to poor individuals suffering from the cold climate in the winter. In addition, a water campaign of bore wells to assist in providing clean water in the area.

Yusuf Family Welfare Trust has also provided help to African countries such as Nigeria. Projects carried out has been to help orphans and individuals suffering from HIV by way of food parcels and medical fees. Financial assistance is also provided to an Orphans Free School in Kaduna.

In summary our aims and efforts are to continue the same level of support at a minimum from the previous year in all the areas we work with.

Public benefit

Children/young People Elderly/old People People With Disabilities

Grantmaking

Makes grants to individuals in India and Nigeria.

Financial review

It is the policy of the charity to maintain unrestricted funds at a level which equate to approximately 12 months unrestricted expenditure. This provides sufficient funds to cover management, administration and support costs.

Structure, governance and management Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Page 2

YUSUF FAMILY WELFARE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees actively review the major risk which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions.

The trustees have also examined other operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks.

Approved by order of the board of trustees on 30 October 2024 and signed on its behalf by:

Uwais Nazir Yusuf Ali - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YUSUF FAMILY WELFARE TRUST

Independent examiner's report to the trustees of Yusuf Family Welfare Trust

I report to the charity trustees on my examination of the accounts of Yusuf Family Welfare Trust (the Trust) for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do 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 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.

Farook Patel FCA

Xeinadin Ground Floor Citygate Longridge Road Preston PR2 5BQ

31 October 2024

Page 4

YUSUF FAMILY WELFARE TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Notes
Income and endowments from
Donations and legacies
Investment income
2
Total
Expenditure on
Raising funds
3
Charitable activities
Charitable Expenditure
Total
NET INCOME/(EXPENDITURE)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
2023
Unrestricted
fund
£
77,304
47,756
125,060
-
124,737
124,737
323
459,806
460,129
2022
Total
funds
£
60,693
47,060
107,753
1,000
113,236
114,236
(6,483)
466,289
459,806

Continuing operations

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 5

YUSUF FAMILY WELFARE TRUST

STATEMENT OF FINANCIAL POSITION 31 DECEMBER 2023

Notes
Fixed assets
Investment property
5
Current assets
Cash at bank and in hand
Creditors
Amounts falling due within one year
6
Net current assets
Total assets less current liabilities
NET ASSETS
Funds
7
Unrestricted funds
Total funds
2023
Unrestricted
fund
£
450,959
19,000
(9,830)
9,170
460,129
460,129
460,129
460,129
2022
Total
funds
£
450,959
18,678
(9,831)
8,847
459,806
459,806
459,806
459,806

The financial statements were approved by the Board of Trustees and authorised for issue on 30 October 2024 and were signed on its behalf by:

Uwais Nazir Yusuf Ali - Trustee

The notes form part of these financial statements

Page 6

YUSUF FAMILY WELFARE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1. Accounting policies

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. Investment income

Rents received 2023
£
47,756
2022
£
47,060

Page 7

continued...

YUSUF FAMILY WELFARE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

3. Raising funds

Investment management costs

Property costs

2023 2022
£ £
- 1,000

4. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

5. Investment property

Fair value
At 1 January 2023
and 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022
£
450,959
450,959
450,959

The investment properties were valued by the trustees at market value.

6.

7.

Creditors: amounts falling due within one year

Other creditors
Movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
At 1.1.23
£
459,806
459,806
2023
£
9,830
Net
movement
in funds
£
323
323
2022
£
9,831
At
31.12.23
£
460,129
2022
£
9,831
460,129

Page 8

continued...

YUSUF FAMILY WELFARE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

7. Movement in funds - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
125,060
125,060
Resources
expended
£
(124,737)
(124,737)
Movement
in funds
£
323
323

Comparatives for movement in funds

At 1.1.22
£
Unrestricted funds
General fund
466,289
TOTAL FUNDS
466,289
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
107,753
TOTAL FUNDS
107,753
Net
movement
in funds
£
(6,483)
(6,483)
Resources
expended
£
(114,236)
(114,236)
At
31.12.22
£
459,806
459,806
Movement
in funds
£
(6,483)
(6,483)

8. Related party disclosures

There were no related party transactions for the year ended 31 December 2023.

Page 9