Registered number: 08732752 Charity number: 1163363
Help for Persecuted Christians (formerly British Pakistani Christians Limited)
(A company limited by guarantee)
Unaudited
Trustees' report and financial statements for the year ended 31 August 2024
Page 1
Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
| Contents | Page | |
|---|---|---|
| Reference and administrative details of the charity, its Trustees and advisers | 3 | |
| Trustees' report | 4-7 | |
| Independent examiner's report | 8 | |
| Statement of financial activities | 9 | |
| Balance sheet | 10 | |
| Notes to the financial statements | 11-20 |
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Help for Persecuted Christians, a charitable company limited by guarantee
Reference and administrative details of the charity, its Trustees and advisers for the year ended 31 August 2024 Trustees Juliet Chowdhry Dorah Mayah Joel Kyari Company registered number 8732752 Charity registered number 1163363 Registered office 205 South Street Romford RM1 1QX Company secretary Juliet Chowdhry Accountants Pro Tax Plus 205 South Street Romford RM1 1QX
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Help for Persecuted Christians, a charitable company limited by guarantee
Trustees' report
for the year ended 31 August 2024
The Trustees present their annual report together with the financial statements of the Help for Persecuted Christians for the year 1 September 2023 to 31 August 2024. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
Since the charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the :
Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
Objectives and activities a. Policies and objectives
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
Objectives and Activities
BACA remains steadfast in its mission to support persecuted Christians across South Asia, advocating for their rights and providing vital humanitarian aid.
Our work includes defending victims of oppressive blasphemy laws, delivering clean water to marginalized communities, and assisting those facing persecution or displacement. Additionally, we are committed to tackling poverty in the UK through targeted relief initiatives, ensuring support for those in need both at home and abroad.
Achievements and Performance
-
Meals for the Needy Project (UK) Throughout 2024, our "Meals for the Needy" initiative in Ilford continued providing hot meals and essential supplies to homeless individuals and those in need. Operating weekly, we served over 60 visitors on busy days, distributing food, clothing, and hygiene products. Surveys among beneficiaries confirmed 100% satisfaction, reinforcing the ongoing necessity of this program.
-
Legal Aid & Support for Blasphemy Victims
BACA continues its vital mission of supporting victims of Pakistan’s oppressive blasphemy laws, providing legal aid, securing asylum, and helping families rebuild their lives. This year, our efforts have included: Zafar Bhatti (56 years old): Imprisoned for over a decade on false blasphemy charges, Zafar has received ongoing legal assistance and international advocacy to secure his release and medical care.
Nawab Bibi (74 years old): Zafar’s elderly wife, Nawab Bibi, has been provided with safe housing and financial support . to cover her living expenses
Nabeel Masih (23 yrs): The youngest ever (then 16 yrs) blasphemy convict in Pakistan, Nabeel was freed on bail through BACA’s intervention. We continue to provide him with legal representation and a safe home as he fights for full acquittal. Defending victims of unjust blasphemy laws remains a cornerstone of our advocacy work, as we strive to expose their misuse and push for meaningful legislative reform.
- Clean Water Well Projects Recognizing the dire need for safe drinking water in impoverished areas of Pakistan, BACA launched several clean water well projects in Christian and Hindu communities facing discrimination.
New Wells Installed: In 2024, we funded and installed six water wells in Sindh and Punjab, benefiting over 3,000 individuals who previously relied on contaminated sources.
Impact: These wells have significantly reduced cases of waterborne diseases, improved hygiene standards, and provided dignity to marginalized communities often denied access to public water facilities. Future Expansion: Due to the overwhelming success and demand for these projects, we aim to install at least 10 additional wells in 2025, prioritizing communities at high risk. 4. Advocacy and Awareness BACA representatives participated in high-level meetings, including: Foreign Office Reception: We presented our report, Call it by its Name: ‘Persecution’, at a reception at the UK Foreign
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Engagements with Members of Parliament and international organizations to raise awareness of religious persecution. 5. Humanitarian Aid and Community Support
BACA remains dedicated to providing essential aid and fostering community support for persecuted Christian families and other marginalized groups. Our key initiatives this year included:
Support for Orphans: We have established a permanent nanny arrangement for the children of Shama and Shehzad, a Christian couple tragically lynched in Pakistan, ensuring they receive ongoing care, love, and stability. Each year, our officers celebrate Christmas, Easter, and birthdays with the family, providing emotional and practical support to help them rebuild their lives.
Aid for Displaced Communities: In Sindh, we distributed food, essential supplies, and emergency relief to Hindu and Christian families forcibly displaced due to land grabs and violence.
Flood Relief and Rehabilitation: Each year, we respond to devastating floods in Pakistan and India by repairing and restoring homes, setting up medical camps, distributing mosquito nets, and providing food and other essentials until affected families can rebuild their lives.
Medical Support for Aleeza, a Bombing Survivor: Aleeza, who lost her leg in a terrorist attack when she was just 1.5 years old, continues to receive vital support from BACA. We provide her with a new prosthetic leg every six months, ensuring she can grow and move with independence, while also offering ongoing emotional and practical assistance to her and her family.
Support for Pakistani Christian Asylum Seekers in Thailand: We offer emotional and financial assistance through regular grants and advocacy. Additionally, we host annual revival events and festive celebrations, fostering unity and hope within the refugee community.
Through these initiatives, BACA continues to stand alongside persecuted and vulnerable communities, offering both immediate relief and long-term support.
Financial Review
BACA relies on the generosity of donors, churches, and partner organizations to fund its initiatives. Detailed financial statements are prepared annually and are available upon request.
Structure, Governance, and Management
BACA operates as a charitable company limited by guarantee. The Board of Trustees oversees the strategic direction and ensures compliance with regulatory requirements. Regular meetings review activities, assess performance, and plan future initiatives.
Plans for the Future
Expand the clean water well program with at least 10 more wells in 2025.
Continue legal advocacy for blasphemy law victims , securing more legal victories and asylum cases. Grow the Meals for the Needy program to additional locations.
Strengthen UK and global advocacy to push for religious freedom reforms.
Acknowledgments
The Trustees express deep gratitude to all donors, volunteers, and partners. Your support has been instrumental in changing lives and providing hope to persecuted Christians worldwide.
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Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
Structure, governance and management
a. Constitution
Help for Persecuted Christians (formerly British Pakistani Christians Limited) is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.
The principle object of the charity is to build a network of Pakistani Christians focused on a better quality of life, fellowship and religious freedom for Christians in Pakistan and the UK.
b. Methods of appointment or election of Trustees
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.
Our method and appointment of trustees has always been to recruit from within our UK volunteers. The main criteria
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being that volunteers have volunteered for at least 5 hours per week for a minimum of one year.
Members' liability
The Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up.
Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Trustees' report (continued) for the year ended 31 August 2024
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles of the Charities SORP (FRS 102);
-
make judgments and accounting estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees on and signed on their behalf by:
Joel Kyari
(Chair of Trustees)
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Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Independent examiner's report for the year ended 31 August 2024
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 August 2024.
Responsibilities and basis of report
As the Trustees of the charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts 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 accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner's statement
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:
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities ( Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
Independent examiner's report to the Trustees of Help for Persecuted Christians (formerly
British Pakistani Christians Limited) ('the charity')
Signed:
Vinay Sofat FCCA
Pro Tax Plus
Accountants 205 South Street Romford RM1 1QX
Dated:
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Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Statement of financial activities (incorporating income and expenditure account) for the year ended 31 Aug 2024
| Note 3 Charitable activities 4 Investments Total income Charitable activities Donation of land in Pakistan 6 Total expenditure Net movement in funds Net movement in funds Total funds carried forward Income from: Donations and legacies Expenditure on: Raising funds Reconciliation of funds: Total funds brought forward |
93,649 0 93,649 0 97,533 97,533 (3,884) 3672 (3,884) (212) Unrestricted Funds 2024 £ |
93,649 0 - 93,649 0 97,533 97,533 (3,884) 3672 (3,884) (212) Total funds 2024 £ |
116,773 0 - Total funds 2023 £ |
|---|---|---|---|
| 116,773 0 108,008 |
|||
| 108,008 8,765 -5093 8,765 |
|||
| 3,672 |
The Statement of financial activities includes all gains and losses recognised in the year. The notes on following pages form part of these financial statements.
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Help for Persecuted Christians (formerly British Pakistani Christians Limited)
| (A company limited by guarantee) Registered number: 08732752 Note Fixed assets Tangible assets 11 Current assets Debtors 12 Cash at bank and in hand 13 Net current liabilities Total net assets Charity funds Restricted funds 14 Unrestricted funds 14 Total funds Balance sheet as at 31 August 2024 Creditors: amounts falling due within one year |
381 2318 2699 (3,131) |
230 230 (432) (202) - (202) (202) 0 2024 £ |
123 962 |
391 2023 £ |
|---|---|---|---|---|
| 3672 0 3672 |
||||
| 3672 | ||||
The charity was entitled to exemption from audit
(5,093) 105 under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees on and signed on their behalf by: Joel Kyari
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Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2024
General information
The charity is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, theliability in respect of the guarantee is limited to £1 per member of the charity.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Help for Persecuted Christians (formerly British Pakistani Christians Limited) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Going concern
The Trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may existence for the foreseeable future, however there are material uncertainties about the Charity's ability to continue as a going concern. cast significant doubt on the ability of the Charity to continue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the Charity has adequate resources to continue in operational
2.3 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income
will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold.
Where the donated good is a fixed asset, it is measured at fair value, unless it is impractical to measure this reliably, in which case the cost of the item to the donor should be used. The gain is recognised as income from donations and a corresponding amount is included in the appropriate fixed asset class and depreciated over the useful economic life in accordance with the charity's accounting policies.
On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the charity which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2024
2. Accounting policies (continued)
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
2.5 Government grants
Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of financial activities as the related expenditure is incurred.
2.6 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
2.7 Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
2.8 Tangible fixed assets and depreciation
Tangible fixed assets costing £500 or more are capitalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
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Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2024
2. Accounting policies (continued)
2.8 Tangible fixed assets and depreciation (continued)
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives . Depreciation is provided on the following bases:
Motor vehicles - 25% on a straight line basis Office equipment - 25% on a straight line basis
2.9 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.10 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
2.11 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.12 Pensions
2.13 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
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Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2024
3. Income from donations and legacies
| Donations 0 Gift Aid Charities trust Total 2024 Donations 0 Government grants 0 Total 2023 0 Sale of services Sale of services 5. Analysis of grants General charitable support Total 2024 Restricted funds 2024 £ Restricted funds 2023 £ 4. Income from charitable activities Designated charitable support |
89,434 3,605 610 93,649 116,887 0 116,887 0 0 Direct costs 54,814 9,924 64,738 Unrestricted funds 2024 £ Unrestricted funds 2023 £ Unrestricted funds 2024 £ Unrestricted funds 2023 £ 2024 £ |
89,434 3,605 610 Total funds 2024 £ |
|---|---|---|
| 93,649 | ||
| 116,887 0 Total funds 2023 £ |
||
| 116,887 | ||
| 0 Total funds 2024 £ |
||
| 0 Total funds 2023 £ |
||
| 54,814 9,924 Total funds 2024 £ |
||
| 64,738 |
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Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2024
5. Analysis of grants (continued)
| General charitable support Total 2023 Designated charitable support |
Direct costs 50,886 22,614 73,500 2023 £ |
Total funds 50,886 22,614 73,500 2023 £ |
|---|---|---|
6. Other expenditure
| directly General charitable support 0 0 Support costs 0 Meals for homeless people 12,622 12,622 Analysis of expenditure ivities Activities undertaken 2024 £ Designated charitable support |
Direct costs 42,192 9,924 0 0 52,116 0 2024 £ |
0 Support costs 0 0 32,795 0 32,795 Restricted funds 2023 £ 2024 £ |
0 Total funds 2023 £ |
|---|---|---|---|
| Total funds 42,192 9,924 32,795 12,622 2024 £ |
|||
| 97,533 | |||
| 0 0 |
7. Analysis of expenditure by activities
Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2023
7. Analysis of expenditure by activities
| Activities undertaken directly General charitable support 0 0 Support costs 0 Meals for homeless people 16,235 16,235 2023 £ Designated charitable support |
Direct costs 34,651 22,614 0 0 57,265 2023 £ |
Support costs 0 0 34,508 0 34,508 2023 £ |
Total funds 34,651 22,614 34,508 16,235 2023 £ |
|---|---|---|---|
| 108,008 |
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Analysis of support costs
| Analysis of support costs |
||
|---|---|---|
| Staff costs Depreciation Entertainment Sundry expenses Insurance Advertising and marketing Telephone Travelling expenses Disposal of fixed assets Bank charges Computer costs Accountancy fees Legal & Professional Printing, postage and stationery |
13,992 161 0 3,651 224 1378 919 3,265 1,530 0 141 4,047 1,500 1,987 32,795 Support costs 2024 £ |
13,992 161 0 3,651 224 1,378 919 3,265 1,530 0 141 4,047 1,500 1,987 Total funds 2024 £ |
| 32,795 | ||
| 0 0 |
Analysis of support costs -last year
| Staff costs Depreciation Grants to institutions Entertainment Sundry expenses Insurance Advertising and marketing Telephone Travelling expenses Bank charges Computer costs Accountancy fees Legal & Professional 8.. Independent examiner's remuneration Fees payable to the charity's independent examiner for the independent examination if the charity's annual account 9. Staff costs Wages and salaries Social security costs Printing, postage and stationery |
14,556 161 0 1,491 0 1916 2,399 2,686 2,311 -252 106 3,905 4,230 1,000 34,508 2024 £ 1,500 2024 £ 11,500 519 Support costs 2023 £ |
14,556 161 0 1,491 0 1,916 2,399 2,686 2,311 -252 106 3,905 4,230 1,000 Total funds 2023 £ |
|---|---|---|
| 34,508 | ||
| 2023 £ 1,500 |
||
| 2023 £ 13,013 621 |
9. Staff costs Wages and salaries Social security costs
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Contribution to defined contribution pesion scheme
1,973 922 13,992 14,556
Page 17
0
Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2024
9. Staff costs (continued)
The average number of persons employed by the charity during the year was as follows:
| Number of employees | 2024 2023 1 1 |
|---|---|
No employee received remuneration amounting to more than £60,000 in either year
10. Trustees' remuneration and expenses
During the year, one or more Trustees has been paid remuneration or has received other benefits from an employment with the charity. This is permitted by the Charity's constitution and the Charity Commission have been informed. This was done in order to assist the charity in its day to day operations. The value of Trustees' remuneration and other benefits was as follows:
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Dorah Mayah | Remuneration | 11,500 | 13,013 | ||
| During the year ended 31 August 2024, no Trustee expenses have been incurred (2023 - nil) |
11 Tangible fixed assets
| Cost or valuation At 1 September 2023 At 31 August 2024 Depreciation At 1 September 2023 Charge for the year At 31 August 2024 Net book value At 31 August 2024 At 31 August 2023 |
£ 0 0 0 0 0 0 0 Motor vehicles |
£ 645 645 254 161 415 230 391 Office equipment |
Total £ 645 645 254 161 415 2300 391 |
|---|---|---|---|
12. Debtors
| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Due within one year | |||
| Other Debtors | 381 | 0 | 1231 |
| Prepayments and accrued income | 0 | 0 |
Creditors: Amounts falling due within one year
| reditors: Amounts falling due within one year | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Trade creditors | 900 | 3,430 |
| Other taxation and social security | 127 | 100 |
| Pension fund | 849 | 345 |
| Net wages payable | 400 | 400 |
13
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Accruals and deferred income
855 3,300 3,131 7,575 0
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Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2024
| 14. Statement of funds Unrestricted funds Designated funds Assistance with legal costs Assistance with education Humanitarian aid General Funds Genral fund Total Unrestricted funds 14. Statement of funds - prior year Unrestricted funds Designated funds Assistance with legal costs Assistance with education Humanitarian aid General Funds Genral fund Total Unrestricted funds |
Balance at Transfers Balance at 1 September Income Expenditure in/out 31 August 2023 2024 £ £ £ £ £ 0 0 6010 0 0 0 6010 700 0 0 0 700 5705 16650 -9924 0 12431 |
|---|---|
| 12415 16650 -9924 0 19141 |
|
| -8,743.30 76,999 -87,609 -19,353.30 |
|
| 3,672 93,649 -97,533 0 -212 |
|
| 0 0 0 Balance at Transfers Balance at 1 Septemder Income Expenditure in/out 31 August 2022 2023 £ £ £ £ £ 0 0 0 14092 -8082 0 6010 0 1100 -400 0 700 0 19837 -14132 0 5705 |
|
| 0 35029 -22614 0 12415 |
|
| -5,093.00 81,744 -85,394 -8,743.30 |
|
| -5,093.00 116,773 -108,008 0 3,672 |
|
| 0 |
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15
| 15 | ||
|---|---|---|
| Designated funds General funds Designated funds General funds |
Income £ £ 12415 16,650 -8743 76,999 3,672 93,649 0 Income £ £ 0 35,029 -5093 81,744 -5,093 116,773 Summary of funds - current year Balance at 1 September 2023 Summary of funds - prior year Balance at 1 September 2022 |
Expenditure £ £ (9,924) 19,141 (87,609) -19,353 Balance at 31 August 2024 |
| (97,533) (212) |
||
| 0 0 Expenditure £ £ (22,614) 12,415 (85,394) -8,743 Balance at 31 August 2023 |
||
| (108,008) 3,672 |
||
| 0 |
16 Designated funds
Assistance with legal costs
These funds are raised and used to provide assistance to individuals who have been accused of blasphemy or have been violently attacked or families who have lost a member of a family to a violent attack.
Assistance with education
These funds are raised and used to provide assistance with education for school aged children who would otherwise not be able to attend school due to one or more of their parents either having died or been imprisoned unjustly.
Humanitarian aid
These funds are raised to assist in providing meals to the homeless and assisting those impacted by natural and other kinds of disaster.
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Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2024
17
Analysis of net assets between funds
Analysis of net assets between funds - current year
| Tangible Fixed assets Current Assets Creditors due within one year Total |
Unrestricted Funds 230 2699 -3131 -202 2024 £ |
Total Funds 230 2699 -3131 2024 £ |
|---|---|---|
| -202 | ||
| 0 |
Analysis of net assets between funds - prior year
| Tangible Fixed assets Current Assets Creditors due within one year Total |
Unrestricted Funds 391 10856 -7575 3,672 2023 £ |
Total Funds 391 10856 -7575 2023 £ |
|---|---|---|
| 3,672 |
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Pension commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £1972 (2023 - £922), (2022 - £43) were payable to the fund at the balance sheet date and are included in creditors.
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Related party transactions
The Help for Persecuted Christians (formerly British Pakistani Christians Limited) has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Help for Persecuted Christians (at 31 August 2024.
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