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2023-03-31-accounts

Charity registration number 1157009

THE ABASEEN FOUNDATION U.K.

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

THE ABASEEN FOUNDATION U.K.

CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Statement of cash flows 9
Notes to the financial statements 10 - 16

THE ABASEEN FOUNDATION U.K.

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their annual report and financial statements for the year ended 31 March 2023.

The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in the note to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities applicable in the UK and Republic of Ireland (FRS 102)" (effective October 2019).

Objectives and activities

The Foundation's objectives are for such exclusively charitable purposes for the benefits of the inhabitants of Pakistan (hereinafter called the "area of benefit") in particular, but not exclusively by the provision of financial assistance, advice and goods and equipment to the Abaseen Foundation in Peshawar, Khyber Pakhtunkhwa, Pakistan.

The Board have had due regard to guidance published by the Charity Commission on Public benefit.

Achievement and performance

Charitable activities

The Foundation, in partnership with the Abaseen Foundation Pakistan, pursued its charitable objectives in 2022/23 by way of the following strands of activity:

Health

The Baghbanan Health Centre adjacent to the Foundation's Noor Model School, continues to offer services including providing health education to the pupils at Noor Model School and their families.

Well-being of Women 'WoW'

The aim of the project is to support the improvement of the physical, mental, educational and social health and wellbeing of women and girls in Peshawar. The project has two elements:

Menstrual Hygiene Management Project - Menstrual hygiene is a major issue for both women and adolescent girls in Pakistan. They have very little access to sanitary products, clean water and hygiene facilities which has a great impact on their female health status. On average girls miss 4-5 days of school a month when they are on their periods according to IRSP (2013). Great distress, shame and embarrassment is experienced by the girls when they are unable to obtain adequate sanitary products. The project will involve providing menstrual hygiene training, to both the teachers and girls in the Abaseen schools and then supply them with reusable sanitary towels. The second phase of the project will be to visit homes of local women and deliver individual training to both mothers and adolescent girls and then give them a sanitary hygiene pack.

Mother and Child Health Project - Expand the current medical health centre services specifically for mothers and children, this will include the following services:

Recruit and maintain the presence of a female gynecologist within the Abaseen Health Centre who would provide medical/surgical care to the local women;

Employ Lady Health Visitors to support the delivery and promotion of women's health projects;

Develop a maternity suite to support maternity care for women which will include pre and postnatal care, labour and childbirth for all women who attend the health centre.

Evaluation of the projects will be carried out in partnership with academic institutions in UK and Pakistan

THE ABASEEN FOUNDATION U.K.

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023

Education

Schools

The Noor Model School on the brick kilns in Peshawar continues to develop and has gone from strength to strength.

Further grant applications and fund-raising initiatives continue to expand the school buildings, provide funds to equip the school and pay for fees of children who cannot afford to attend due to extreme poverty.

The two funding initiatives commenced in autumn of 2015 have continued to grow and develop:

Feed a Child, finding sponsors to donate regularly through standing order to provide one meal a day for the school children who work on the brick kiln at Noor Model School;

Sponsor a Child, finding sponsors to donate regularly through standing order to provide education to children who are too poor to attend school.

Both initiatives have proved very successful and as a consequence the schools are thriving. A strategy has been developed for MGM and BGM schools, which will achieve self-sustainability.

Degree College

Following successful A level results from many of the girls at MGM school, requests were received from parents and female students for the Foundation to develop a degree college to enable the girls to continue their education locally. No such facility exists in the area. During 2022/2023 Abaseen Foundation have received approval from the government regulator to provide degree courses and have partnered with the Women’s University in Peshawar who will be the academic awarding body.

Development of a University

A new donor has come forward and is encouraging the Foundation to develop the Degree College further and develop this as a university. The donor is investing funds with Abaseen Foundation to allow this development to progress.

Vocational Training

The vocational scheme has been developed, is progressing well and all the milestones of the trial period have been achieved. The computer centre, stitching and embroidery and apprenticeship scheme have proved very successful, and the community interest is phenomenal. The main reasons for its success are; need in the area, its community location, local instructors and the incentive packages to the participants.

Low-cost housing for the poor homeless

The area where the Abaseen Foundation is operating is very backward and inhabited by marginalised people who work in low paid daily wages jobs or are unemployed. Most of the families have migrated into the area due to different calamities including wars, terrorism or economic reasons. There are several families who do not own any house or land and live as a tenant in the houses of people with means.

AF PK found a donor who has purchased a small piece of land and AF have raised the funds and constructed 9 houses. The first family have moved into the scheme. In 2022/23 funds have been raised to provide furniture and other fixtures to enhance the lives of the people living in these houses.

THE ABASEEN FOUNDATION U.K.

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023

Orphan scheme

Aim

To provide support for orphans within host families working on the Brick Kilns in Baghbanan and in the Shamshatoo area of Khyber-Pakhtunkhwa.

Objectives

  1. Raise funds to support orphans as follows:

  2. Family support – provide basic essential food items for the whole family e.g. flour, tea, rice, sugar, cooking oil, salt, soap, washing powder, tooth paste and safety matches.

  3. Individual orphan support - provide school fees, transport costs, uniform including shoes, books, birthday gifts, Eid clothes, stationary, and daily spending money.

  4. Ad hoc expenditure to be applied for – medical fees and medicines.

  5. There may be more than one orphan per family as siblings are generally adopted together, the family will receive 1 family pack of food and each child will receive the benefits described in 1. above.

  6. Each orphan will enter the scheme at whatever age and be guaranteed support until they are 18 years old.

  7. The costs and how funds will be managed are as follows:

  8. Family food pack will be provided quarterly

  9. Individual orphan support will be provided each month

  10. Ad hoc expenditure as required will be applied for to the Abaseen Foundation who will hold funds in the name of this scheme to be used solely for the scheme costs. The Abaseen Foundation Pakistan will be responsible for determining who is worthy of such support

  11. As a general rule, cash will not be given to the families, all food items will be purchased and delivered and all fees and clothing etc will be paid for directly by the Abaseen Foundation. Where it is necessary for the family to purchase items directly the Abaseen Foundation will approve the expenditure and will require receipts before cash is paid to the family.

Research

The Foundation continues to work in partnership with the University of Central Lancashire.

The Abaseen Foundation is actively engaged in research with collaborators from Universities in Pakistan, UK and USA. The primary focus is on research relating to the United Nations Sustainable Development Goals, particularly in fields of nutrition, food security and health.

Our guiding principle is that all the research we undertake must be in response to the needs identified by the local communities, through the Jirga. We endeavor to engage with community members throughout the research process to provide valued input into the design, management and delivery of our projects.

Research is important as it provides:

The results of this research have influenced how the lives of people in this area can be improved, with important implications for other areas of Pakistan and other developing countries.

Benefits of school lunch on cognitive function

When the Abaseen Foundation introduced its school lunch programme at the Noor Model School and Mian Gul School, we had an opportunity to monitor the impact of providing a school lunch on the cognitive performance of the children attending the school. Using a simple paper-based test, we monitored the children over a 12-month period. A local government school where no meals were provided served as the control. Our study showed that providing one meal a day to malnourished primary school age children does improve cognitive function in the lowest quartile of performance.

THE ABASEEN FOUNDATION U.K.

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2023

Humanitarian relief

During 2022/2023 the Abaseen Foundation raised significant funds in the UK and Pakistan and provided humanitarian relief including emergency relief and longer-term rehabilitation projects to people who were affected by the floods in Swat valley.

The projects provided included construction of a new cable car to reconnect several villages to the main community allowing health care, education and day to day life to resume. A new hydroelectric system providing energy to several villages in the most northern area of Swat. Provision of female hygiene packs to women and girls.

Regular giving

Standing orders have increased, we continue to raise funds, encouraging as many people as possible to shop using 'Easy Fundraising' and fundraising through collection boxes. Pennies from Heaven continues to grow at UCLAN - staff giving pennies from salaries and payroll giving through Give as you Earn continues to grow in various other organisations.

Fundraising activities

Fundraising events have resumed following the pandemic and a Ramadan campaign was very successful in raising funds from the South Asian community members.

Annual Fundraising Treks

Due to COVID-19 it was not possible to arrange a trek this year, the treks will resume in 2024.

Financial review Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between one and two month's expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised.

This level of reserves has been maintained throughout the year. The available unrestricted reserves at 31 March 2023 were £59,018 (2022 - £19,080). The trustees will continue to monitor free reserves carefully and will avail themselves of the support that Government has pledged, when and if required, to operate with available cash reserves and bank facilities through this period of uncertainty. The estimated closing costs of the Foundation is £4,000.

Plans for future periods

A 3-year Strategic Development Plan is continuously updated jointly by AF UK and AFPK and is available on request.

THE ABASEEN FOUNDATION U.K.

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2023

Structure, governance and management

The trustees who served during the year and up to the date of signature of the financial statements were:

D Le Mare I Munshi M Ferguson M J Mckeown R Afzal M I Sharif A Hussain H Suleman E Waddington P Ansell N M Lowe K Owen S Hanif H Bingley S Salam

Trustees are recruited by the Board in accordance with the skills requisite of the role. General, financial and planning decisions are made by consensus of Trustees mainly or a majority if a vote is necessary at regular meetings.

The Abaseen Foundation UK was registered as a Charitable Incorporated Organisation (CIO) on 12 May 2014 and on the 1 April 2016 all activities, assets and liabilities were transferred from the charity to the CIO and the old charity has closed. This has been done primarily for two reasons; to relieve the Trustees of personal liability for the charity as it grows and becomes more complex and donors increasingly require CIO status.

Auditor

In accordance with the company's articles, a resolution proposing that be reappointed as auditor of the company will be put at a General Meeting.

The trustees' report was approved by the Board of Trustees.

H Bingley OBE DL JP

.............................. .............................. H Bingley K Owen Trustee Trustee

Date: ............................................. 04/12/2023

THE ABASEEN FOUNDATION U.K.

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE ABASEEN FOUNDATION U.K.

I report to the trustees on my examination of the financial statements of The Abaseen Foundation U.K. (the charity) for the year ended 31 March 2023.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of , which is one of the listed bodies.

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

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 financial statements to be reached.

Ceri Dixon BSc ACA PM+M Solutions for Business LLP

Greenbank Technology Park Challenge Way Blackburn BB1 5QB

Dated: ......................... 07/12/2023 Chartered Accountants Statutory Auditor

THE ABASEEN FOUNDATION U.K.

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income from:
Donations and grants
2
117,345
191,569
Investments
3
979
-
Total income
118,324
191,569
Expenditure on:
Charitable activities
4
143,882
217,349
Net gains/(losses) on
investments
(1,666)
-
Net outgoing resources
before transfers
(27,224)
(25,780)
Gross transfers between
funds
67,162
(67,162)
Net income/(expenditure) for
the year/
Net movement in funds
39,938
(92,942)
Fund balances at 1 April 2022
19,080
156,101
Fund balances at 31 March
2023
59,018
63,159
Total Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
308,914
70,463
149,714
979
877
-
309,893
71,340
149,714
361,231
98,545
125,174
(1,666)
382
-
(53,004)
(26,823)
24,540
-
-
-
(53,004)
(26,823)
24,540
175,181
45,903
131,561
122,177
19,080
156,101
Total
2022
£
220,177
877
221,054
223,719
382
(2,283)
-
(2,283)
177,464
175,181

THE ABASEEN FOUNDATION U.K.

BALANCE SHEET

AS AT 31 MARCH 2023

Notes
Fixed assets
Intangible assets
10
Current assets
Debtors
12
Investments
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
Unrestricted funds
2023
£
137
23,547
108,046
131,730
(14,737)
£
5,184
116,993
122,177
63,159
59,018
122,177
2022
£
11
25,212
167,443
192,666
(17,485)
£
-
175,181
175,181
156,101
19,080
175,181

04/12/2023 The financial statements were approved by the Trustees on ......................... H Bingley OBE DL JP .............................. .............................. H Bingley K Owen Trustee Trustee

Registration number 1157009

THE ABASEEN FOUNDATION U.K.

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2023

Notes
Cash flows from operating activities
Cash (absorbed by)/generated from
operations
15
Investing activities
Purchase of intangible assets
Investment income received
Net cash (used in)/generated from
investing activities
Net cash used in financing activities
Net (decrease)/increase in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
2023
£
(6,480)
979
£
(53,896)
(5,501)
-
(59,397)
167,443
108,046
2022
£
-
877
£
897
877
-
1,774
165,669
167,443

THE ABASEEN FOUNDATION U.K.

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

1 Accounting policies

Charity information

The Abaseen Foundation U.K. is a private company limited by guarantee incorporated in England and Wales. The registered office is Forge House, Forge Mill, Caton With Littledale, Lancaster, Lancashire, LA2 9NB.

1.1 Accounting convention

The financial statements have been prepared under the historical cost convention, the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

1.2 Charitable funds

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.

1.3 Income

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

1.4 Expenditure

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

1.5 Intangible fixed assets other than goodwill Website

5 years straight line

1.6 Taxation

The charity is exempt from tax on its charitable activities.

THE ABASEEN FOUNDATION U.K.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

2 Donations and grants

Unrestricted
Restricted
funds
funds
2023
2023
£
£
Donations and gifts
117,345
191,569
Grants
-
-
117,345
191,569
Grants receivable for
core activities
Bizifed Grant
-
-
COVID-19 GCRF Grant
-
-
-
-
Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
308,914
70,463
44,270
-
-
105,444
308,914
70,463
149,714
-
-
15,511
-
-
89,933
-
-
105,444
Total
2022
£
114,733
105,444
220,177
15,511
89,933
105,444

3 Investments

**Unrestricted ** Unrestricted
funds funds
2023 2022
£ £
Income from unlisted investments 979 877

THE ABASEEN FOUNDATION U.K.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

4 Charitable activities

Charitable
activities
2023
£
Amortisation
-
Grants to institutions
309,133
Fundraising
-
Assistant chief executive -
period Jun 2021 to Mar
2022
-
Assistant chief executive -
period Apr 2022 to Mar
2023
-
Travel costs
-
Donor relations
management
-
Accounting and legal fees
-
Sundries
-
Bank charges
-
309,133
309,133
Analysis by fund
Unrestricted funds
91,784
Restricted funds
217,349
309,133
Support
costs
2023
£
1,296
-
3,810
7,382
20,673
-
12,632
2,061
2,630
1,614
52,098
52,098
52,098
-
52,098
Total
2023
Charitable
activities
2022
£
£
1,296
-
309,133
209,568
3,810
-
7,382
-
20,673
-
-
-
12,632
-
2,061
-
2,630
-
1,614
-
361,231
209,568
361,231
209,568
143,882
84,394
217,349
125,174
361,231
209,568
Support
costs
2022
£
-
-
650
10,695
-
10
-
1,589
853
354
14,151
14,151
14,151
-
14,151
Total
2022
£
-
209,568
650
10,695
-
10
-
1,589
853
354
223,719
223,719
98,545
125,174
223,719

THE ABASEEN FOUNDATION U.K.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

5 Grants payable

Grants to institutions:
Bizifed grant
Sponsor a child - restricted
Wellbeing of women
Feed a child
Other hypothecated funds
Vocational training college
UClan COVID-19 grant
Health centre
House build
Degree college
Homeless Housing
Flood appeal
University for girls
Grants to individuals
6
Support costs
Other resources
expended
Finance
£
1,614
1,614
Other
£
50,484
50,484
Total
2023
£
52,098
52,098
Finance
£
354
354
2023
£
-
24,431
5,000
19,899
91,783
7,092
33,991
15,984
15,643
23,715
70,250
1,345
309,133
Other
£
13,797
13,797
2022
£
18,011
25,756
-
9,788
59,550
3,000
68,619
2,844
22,000
-
-
-
-
209,568
Total
2022
£
14,151
14,151

Other costs include payments to the independent examiners of £1,620 (2022 - £1,500).

THE ABASEEN FOUNDATION U.K.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

7
Net movement in funds
Balance
Incoming
Resources
b/fwd
resources
expended
£
£
£
Net movement in funds is stated after charging/(crediting)
Restricted funds
Bizifed Grant
92,093
-
(92,093)
Sponsor a Child
7,481
36,230
(24,431)
Feed a child
6,952
5,920
(12,872)
Well-being of Women
6,816
6,072
(5,000)
Shamshatoo Health Centre
650
16,992
(15,984)
Vocational Training College
-
4,830
(4,830)
COVID
42,109
(33,991)
Tears2Smiles
5,170
Homeless Housing
30,043
(23,715)
Unviersity for Girls
7,020
(1,345)
Asbaseen Housing
4,702
Flood Appeal
74,590
(70,250)
156,101
191,569
(284,511)
Unrestricted funds
Donations
(6,132)
117,345
(75,740)
W & H Bingley memorial fund
25,212
(1,667)
19,080
117,345
(77,407)
Total
175,181
308,914
(361,918)
Balance
c/fwd
£
-
19,280
-
7,888
1,658
-
8,118
5,170
6,328
5,675
4,702
4,340
63,159
35,473
23,545
59,018
122,177

Resources expended on Bizifed grants is in relation to the transfer of the funds to ongoing projects. This was an error in the presentation of the grant allocation in previous years.

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

9 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

THE ABASEEN FOUNDATION U.K.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

10 Intangible fixed assets

Cost
At 1 April 2022
Additions - separately acquired
At 31 March 2023
Amortisation and impairment
At 1 April 2022
Amortisation charged for the year
At 31 March 2023
Carrying amount
At 31 March 2023
At 31 March 2022
11
Financial instruments
Carrying amount of financial assets
Instruments measured at fair value through profit or loss
12
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
13
Current asset investments
Unlisted investments
2023
£
23,547
2023
£
-
137
137
2023
£
23,547
Website
£
-
6,480
6,480
-
1,296
1,296
5,184
-
2022
£
25,212
2022
£
11
-
11
2022
£
25,212

THE ABASEEN FOUNDATION U.K.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

14
Creditors: amounts falling due within one year
2023
£
Trade creditors
87
Other creditors
13,000
Accruals and deferred income
1,650
14,737
15
Cash generated from operations
2023
£
Deficit for the year
(53,005)
Adjustments for:
Investment income recognised in statement of financial activities
(979)
Loss/(gain) on investment
1,666
Amortisation
1,296
Movements in working capital:
(Increase)/decrease in debtors
(126)
(Decrease) in creditors
(2,748)
Cash (absorbed by)/generated from operations
(53,896)
2022
£
-
13,000
4,485
17,485
2022
£
(2,283)
(877)
(382)
-
4,439
-
897