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← The Abaseen Foundation U.K.

2025-03-31-accounts

Charity registration number 1157009

THE ABASEEN FOUNDATION U.K.

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

THE ABASEEN FOUNDATION U.K.

CONTENTS

Page
Trustees' report 1 - 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 15

THE ABASEEN FOUNDATION U.K.

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

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.

THE ABASEEN FOUNDATION U.K.

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

Achievement and performance

Charitable activities

The Foundation (AF), in partnership with the Abaseen Foundation Pakistan (AFP), pursued its charitable objectives in 2024/25 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.

Land has been purchased to build a new community hospital to replace the existing health centre which is no longer fit for purpose. The new hospital will provide a wider range of outpatient services and much needed inpatient services. Enabling work has commenced.

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 gynaecologist 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 2025

Education

Schools

The Noor Model School on the brick kilns in Peshawar continues to develop and has gone from strength to strength resulting in a need to expand due to demand. Land has been purchased to build a new school that will provide education to 1500 children. Enabling works have commenced.

Further grant applications and fund-raising initiatives continue to provide much needed funds for the new school which will replace the existing school which is no longer fit for purpose.

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 existed in the area. The Abaseen Foundation have received approval from the government regulator to provide degree courses and have partnered with the Women’s University in Peshawar as the academic awarding body. The first cohort were recruited and the degree college commenced providing one degree programme. The plan is to extend the number of degrees offered withn a year.

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 2023/24 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 2025

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 2025

Humanitarian relief

The Abaseen Foundation maintained contact with the communities that were supported with 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.

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 2025 were £26,255 (2024 - £48,556). 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 will cover 3 months of operating costs, estimated to be £20,000.

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 2025

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 (Resigned 1 July 2025) A Hussain (Resigned 1 April 2024) H Suleman E Waddington P Ansell N M Lowe K Owen S Hanif (Resigned 1 April 2024) H Bingley S Salim I Humayun E Lewis H Rehmani

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.

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

H Bingley .............................. .............................. H Bingley K Owen Trustee Trustee 22/11/2025 Date: .............................................

IorUOWan

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 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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.

Signed: ..............................

25/11/2025

Dated: .........................

Dean Rodgers ACA

PM+M Solutions for Business LLP New Century House Greenbank Technology Park Challenge Way Blackburn BB1 5QB

THE ABASEEN FOUNDATION U.K.

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
2
57,137
175,081
Investments
3
1,291
-
Total income
58,428
175,081
Expenditure on:
Charitable activities
4
68,278
178,903
Total expenditure
68,278
178,903
Net gains/(losses) on
investments
271
-
Net income/(expenditure)
(9,579)
(3,822)
Transfers between
funds
(12,732)
12,732
Net movement in
funds
6
(22,311)
8,910
Reconciliation of funds:
Fund balances at 1 April 2024
48,566
104,954
Fund balances at 31 March
2025
26,255
113,864		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
232,218
52,246
204,798
1,291
1,134
-
233,509
53,380
204,798
247,181
86,125
140,565
247,181
86,125
140,565
271
(145)
-
(13,401)
(32,890)
64,233
-
22,438
(22,438)
(13,401)
(10,452)
41,795
153,520
59,018
63,159
140,119
48,566
104,954		 Total
2024
£
257,044
1,134
258,178
226,690
226,690
(145)
31,343
-
31,343
122,177
153,520

THE ABASEEN FOUNDATION U.K.

BALANCE SHEET

AS AT 31 MARCH 2025

2025 2024
Notes £ £ £ £
Fixed assets
Intangible assets 10 2,592 3,888
Current assets
Debtors 12 30,185 33,342
Investments 13 23,672 23,401
Cash at bank and in hand 86,211 97,366
140,068 154,109
Creditors: amounts falling due within 15
one year (2,541) (4,477)
Net current assets 137,527 149,632
Total assets less current liabilities 140,119 153,520
The funds of the charity
Restricted income funds 16 113,864 104,954
Unrestricted funds 17 26,255 48,566
140,119 153,520
The financial statements were approved by the trustees on .........................
22/11/2025

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

THE ABASEEN FOUNDATION U.K.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

The Abaseen Foundation U.K. is a charitable incorporated organisation.

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.

The financial statements 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 Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

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.

2 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and gifts 57,137 175,081 232,218 52,246 204,798 257,044

THE ABASEEN FOUNDATION U.K.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2
Income from donations and legacies
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
Sponsor A Child
-
67,588
Feed A Child
-
11,508
Tears2Smiles
-
24,936
Toubkal Trek
-
-
University for Girls
-
6,400
Food hampers
-
2,018
Community Hospital
-
57,737
Hopar Glacier Trek
-
-
Other restricted funds
(under £2000)
-
4,894
Other general donations
(unrestricted)
57,137
-
57,137
175,081		 Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
(Continued)
67,588
-
95,091
95,091
11,508
-
11,484
11,484
24,936
-
20,658
20,658
-
-
10,988
10,988
6,400
-
45,837
45,837
2,018
-
6,301
6,301
57,737
-
4,799
4,799
-
-
2,059
2,059
4,894
-
7,581
7,581
57,137
52,246
-
52,246
232,218
52,246
204,798
257,044		 Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
(Continued)
67,588
-
95,091
95,091
11,508
-
11,484
11,484
24,936
-
20,658
20,658
-
-
10,988
10,988
6,400
-
45,837
45,837
2,018
-
6,301
6,301
57,737
-
4,799
4,799
-
-
2,059
2,059
4,894
-
7,581
7,581
57,137
52,246
-
52,246
232,218
52,246
204,798
257,044
257,044

3 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Income from unlisted investments 1,291 1,134

THE ABASEEN FOUNDATION U.K.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4 Expenditure on charitable activities

Charitable
activities
2025
£
Direct costs
Depreciation and
impairment
-
Grants to institutions
188,905
Fundraising
-
Recharge salaries
-
Donor relations
management
-
Accounting and legal fees
-
Sundries
-
Bank charges
-
188,905
Analysis by fund
Unrestricted funds
10,002
Restricted funds
178,903
188,905		 Support
costs
2025
£
1,296
-
14,019
19,114
13,962
2,702
5,984
1,199
58,276
58,276
-
58,276		 Total
Charitable
activities
2025
2024
£
£
1,296
-
188,905
161,993
14,019
-
19,114
-
13,962
-
2,702
-
5,984
-
1,199
-
247,181
161,993
68,278
21,428
178,903
140,565
247,181
161,993		 Support
costs
2024
£
1,296
-
23,979
19,114
13,887
2,168
2,098
2,155
64,697
64,697
-
64,697		 Total
2024
£
1,296
161,993
23,979
19,114
13,887
2,168
2,098
2,155
226,690
86,125
140,565
226,690

5 Grants payable

Grants payable
Charitable Charitable
activities activities
2025 2024
£ £
Grants to institutions:
Sponsor a child 52,374 73,666
Feed a child 8,595 10,688
Health centre 3,559 10,552
Vocational college 4,536 3,236
Degree college 37,530 7,709
Tears2Smiles 11,690 7,500
Homeless housing 1,034 17,472
Food hampers 3,404 -
Fruit trees 100 -
Community hospital 56,081 -
Abaseen housing - 9,742
178,903 140,565

THE ABASEEN FOUNDATION U.K.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 2,328 1,770
Amortisation of intangible assets 1,296 1,296

7 Trustees

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

8 Employees

2025 2024
Number Number
1 1

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.

10 Intangible fixed assets

Cost
At 1 April 2024 and 31 March 2025
Amortisation and impairment
At 1 April 2024
Amortisation charged for the year
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
11
Financial instruments
2025
£
Carrying amount of financial assets
Instruments measured at fair value through profit or loss
23,672		 Website
£
6,480
2,592
1,296
3,888
2,592
3,888
2024
£
23,401

THE ABASEEN FOUNDATION U.K.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

12
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
13
Current asset investments
Unlisted investments
14
Loans and overdrafts
Bank overdrafts
Payable within one year
15
Creditors: amounts falling due within one year
Notes
Bank overdrafts
14
Trade creditors
Accruals and deferred income		 2025
£
90
30,095
30,185
2025
£
23,672
2025
£
186
186
2025
£
186
505
1,850
2,541		 2024
£
90
33,252
33,342
2024
£
23,401
2024
£
-
-
2024
£
-
605
3,872
4,477

16 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
104,954 175,081 (178,903) 12,732 113,864

THE ABASEEN FOUNDATION U.K.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Restricted funds (Continued)
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
63,159 204,798 (140,565) (22,438) 104,954

17 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources Transfers Gains and At 31 March
2024 resources expended losses 2025
£ £ £ £ £ £
General funds 48,566 58,428 (68,278) (12,732) 271 26,255
Previous year: At 1 April Incoming Resources Transfers Gains and At 31 March
2023 resources expended losses 2024
£ £ £ £ £ £
General funds 59,018 53,380 (86,125) 22,438 (145) 48,566

18 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).