The Charity Registration Number is :- 1163957
ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUNDATION
Report and Accounts
31 July 2021
ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUNDATION Report and accounts
Contents
| Page | |
|---|---|
| Trustees' Annual Report | 1-5 |
| Statement of directors' responsibilities | 5 |
| Income and Expenditure account | 6 |
| Summary of funds | 7 |
| Balance Sheet | 8 |
| Notes to the accounts | 9-11 |
| Independent Examiner's Report | 15-16 |
ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUNDATION
Trustees' Annual Report for the period from 1 July 2020 to 31 July 2021
TheTrustees present their Report and Accounts for the period ended 31 July 2021.
Reference and administrative details
The charity name.
The legal name of the charity is :-ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUNDATION
The charity is also known by its operating name, APPS UK FOUNDATION
The charity's areas of operation and UK charitable registration.
The charity is registered in England & Wales with charity number 1163957
Legal structure of the charity
The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales and its governing document is a written constitution approved by the Charity Commission in England & Wales.
The Governing Document is dated 13 October 2015
The principal operating address, telephone number and email and web addresses of the charity are:-
Suite 1, Parkway 5, Parkway Business Centre 300 Princess Road, Manchester M14 7HR Telephone 0161 224 5456 Email: info@appsukfoundation.org.uk Web: www.appsukfoundation.org.uk
The Trustees in office on the date the report was approved were:-
Dr. Mohammed Iqbal Dr. Taimur Mirza Miss Alia Arif Dr. Saima Rauf Dr. Yasmeen Almas Mr. Shuja Rehman
The Trustees in office during the year were:-
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
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ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUNDATION
Trustees' Annual Report for the period from 1 July 2020 to 31 July 2021
Objectives and activities of the charity
The purposes of the charity as set out in its governing document.
The purpose of the charity is to save lives and improve quality of life by providing health care facilities and necessary education. The charity undertakes projects in the UK and Pakistan.
The main activities undertaken in relation to those purposes during the period.
The charity continues to run two mobile health clinics in the remote rural areas of Pakistan. This is the one of the most successful project of the charity and its aimed at providing state of the art primary care facilities to the poor and needy people who would otherwise not be able to afford such care. The mobile health units are fully equipped with medical equipment required by a family physician.
Another project undertaken by the charity is to deliver lectures in medical colleges and hospitals in Pakistan. The lectures are delivered by the trustees and other members of the charity who would undertake this duty during their visits to Pakistan. The members also conduct free clinics in Pakistan whilst on holidays. This enable poor people to consult a health specialist who would otherwise not be able to afford it.
The members of the charity also conduct refresher courses for paramedics. These courses are designed to improve the existing skills set and competency of the ambulance crew who will be first to attend an emergency situation and take important initial steps before rushing to the local hospital.
The charity is planning to introduce yellow sharps bins in Pakistan for safe disposal of contaminated sharps. The charity believes that it will help control the menace of Hepatitis and other blood borne diseases.
The 100 Limb project : The incidence of disability (especially amputation) is very high in Pakistan due to various causes such as accidents, tumours or diabetes.
APPS UK Foundation provided 100 artificial limbs free of charge to amputees in Pakistan who would otherwise not be able to afford them. Our team of doctors, led by Consultant Surgeon Dr Amjad Gulzar Shaikh carried out the operations completely free of charge. We are just raising funds to purchase the limbs, parts and medication.
Dr Shaikh said "with the launch of the 100 Limbs Project, we have been able to give 100 amputees their lives back."
APPS foundation is also working on an ambitious direct centre project in Pakistan. This will be a similar project to the NHS Direct and it will enable people to call directly to the support centre for help.
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Trustees' Annual Report for the period from 1 July 2020 to 31 July 2021
ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUNDATION
The main activities undertaken during the period to further the charity's purpose for the public benefit.
During the last year the charity continued to work through mobile health clinics in remote areas of Pakistan. These clinics are now seeing more than 200 patients a day and providing free of cost medicines to the poorest of the poor. These clinics are successfully running till date.
The charity had to sign a MOU with AlMustafa Trust in Pakistan to get the support and infra structure from its experience. AlMustafa is a large Charity organisation in Pakistan which is running more than 20 hospitals / clinics in different areas of Pakistan free of cost for poor and deserving people.
The average running cost of the clinics, including purchasing of free medicines and salaries of the medical staff is approximately £2000 per month. The free clinics are increasingly popular amongst the poor rural population. We are now seeing on an average approximately 100 to 120 patients in each clinic every day. This makes a total of 4,800 patients a month. A proper record of patients seen, and medicines is being maintained.
The charity also contributed towards establishing an audiology centre in one of the hospitals in Karachi (Pakistan) with latest state of the art equipment and is running successfully to date. APPSUK Foundation also held number of fund raising events in Manchester, Birmingham and London to raise the funds for our projects.
Structure, governance and management of the charity The methods used to recruit and appoint new charity trustees. Recruitment and appointment of Trustees
The existing trustees are responsible for the recruitment of new trustees but in doing so the trustees adhere to the governing documents, and additionally seek the views and recommendations of respected members. Trustees are selected on the basis of their skills, experience and networks, and the needs of the Charity.
In selecting new trustees, the Charity seeks to identify people who regularly attend events and functions organised by the Charity and are willing to volunteer to help in the local community and charitable activities.
An assessment of their character, honesty, integrity, interpersonal skills and adherence to common British values is made. New trustees are also selected on the basis of their skills, experience and qualifications in order to further enhance the existing management team. Potential trustees are initially invited to attend trustees meetings as observers and are given further details of the Charity’s objectives and activities. Subsequently if both the existing trustees and proposed new trustee agree, then s/he is proposed as a new trustee after observing a minimum of three meetings. This process allows due consideration of the person’s commitment, personal competence and specialist knowledge and skills.
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ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUNDATION
Trustees' Annual Report for the period from 1 July 2020 to 31 July 2021
The charity's financial position at the end of the period ended 31 July 2021
The financial position of the charity at 31 July 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
| Unrestricted Revenue Funds available for the general purposes of the charity Restricted Revenue Funds Total Funds Net income |
2021 £ 140,879 224,105 163,229 387,334 |
2020 £ 101,824 163,059 83,397 246,456 |
|---|---|---|
Financial review of the position at the reporting date, 31 July 2021 .
The trustees consider the financial performance by the charity during the year have been satisfactory.
Availability and adequacy of assets of each of the funds
The trustees are satisfied that the Charity’s assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
Plans For the Future
Summary of plans for the future and the trustees' perspective of the future direction of the charity.
i. The charity plans to continue to run the free mobile clinics.
ii. Train the midwives working in rural areas to recognise early post-partum haemorrhage and refer the patient to health facility hence saving lives of mothers and neonates.
iii. To hold an International Medical Conference in London and invite doctors from all over the world to read their papers.
iv. To work on a yellow bin project in Pakistan to dispose off sharps securely and avoid needle stick injuries and hence spread of hepatitis C.
v. Fund raising to open another set of free clinics in remote areas of Baluchistan.
Detail of The Independent Examiner
M S Dar
Association of Chartered Certified Accountants Suite 1 Parkway 5 Parway Business Centre Manchester
M14 7HR
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ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUNDATION
Trustees' Annual Report for the period from 1 July 2020 to 31 July 2021
Statement of Trustees' Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRSSE SORP 2015.
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
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to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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state whether applicable accounting standards and statements of recommended practice have been followed , subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
TheTrustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the charity legislation. 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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 23 May 2022.
Dr Taimur Mirza Trustee
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ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUNDATION - Income and Expenditure Account for the year ended 31 July 2021
Income and Expenditure Account for the year ended 31 July 2021
| Income & Endowments Donations & Legacies A1 Income from charitable activities A2 Total income A Expenditure Cost of raising funds B1 Expenditure on charitable activities B2 Other expenditure B3 Total expenditure B Net income for the period A-B Total funds brought forward Total funds carried forward SORP Ref |
Current year Unrestricted Funds 2021 £ 151,993 - 152,018 2,275 88,697 - 90,972 61,046 163,059 224,105 |
Current year Current year Prior Year Restricted Funds Total Funds Total Funds 2021 2021 2020 £ £ £ 151,286 303,279 238,007 - - - 151,286 303,304 238,069 - 2,275 1,006 71,453 160,150 135,239 - - - 71,453 162,425 136,245 79,833 140,879 101,824 83,397 246,456 144,629 163,230 387,335 246,453 |
|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
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ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUNDATION - Income and Expenditure Account for the year ended 31 July 2021
ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUNDATION - Resources applied in the period ended 31 July 2021 towards fixed assets for Charity use:-
| Funds generated in the year as detailed in the SOFA Net resources available to fund charitable activities |
2021 £ 140,879 140,879 |
2020 £ 101,824 101,824 |
|---|---|---|
Movements in revenue and capital funds for the period from 1 July 2020 to 31 July 2021
Revenue accumulated funds
| Unrestricted Restricted Funds Funds 2021 2021 £ £ Accumulated funds brought forward 163,059 83,397 61,046 79,833 224,105 163,230 Closing revenue funds 224,105 163,230 Summary of funds Unrestricted Restricted and Funds Designated funds 2021 2021 £ £ Revenue accumulated funds 224,105 163,230 Recognised gains and losses before transfers |
Total Funds 2021 £ 246,456 140,879 387,335 387,335 Total Funds 2021 £ 387,335 |
Last year Total Funds 2020 £ 144,629 101,824 246,453 246,453 Last Year Total Funds 2020 £ 246,453 |
|---|---|---|
The notes attached on pages 9 to 11 form an integral part of these accounts.
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ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUNDATION - Balance Sheet as at 31 July 2021
| Notes SORP Ref Fixed assets A Tangible assets 9 A2 Current assets B Cash at bank and in hand B4 381,854 Net current assets The total net assets of the charity Restricted funds Restricted Revenue Funds 8 D2 Unrestricted Funds Unrestricted Revenue Funds 8 D3 Designated Funds Total charity funds The total net assets of the charity are funded by the funds |
2021 £ 5,480 240,008 381,855 387,334 163,229 224,105 387,334 of the charity, as follows:- |
2020 £ 6,447 240,008 246,456 83,397 163,059 246,456 |
|---|---|---|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the examiner is on page 14-15.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
Dr Taimur Mirza Trustee Approved by the board of trustees on 23 May 2022
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ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUNDATION
Notes to the Accounts for the period from 1 July 2020 to 31 July 2021
1 Accounting policies
Policies relating to the production of the accounts.
Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities' (effective January 2015) and 'The FRSSE Statement of Recommended Accounting Practice 2015', (The SORP 2015), and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRSSE SORP 2015 in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
2 Tangible fixed assets
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
Motor vehicles
15 % reducing balance
3 Liability to taxation
As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applied towards the charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
| Depreciation of owned fixed assets 4 Staff costs and emoluments Numbers of full time employees or full time equivalents The average number of total staff employed in the period was The net surplus before tax in the financial period is stated after charging:- |
2021 £ 967 2021 - |
2020 £ 1,138 2020 - |
|---|---|---|
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior period.
5 Tangible fixed assets
| Cost At 1 July 2020 At 31 July 2021 Depreciation At 1 July 2020 Charge for the period At 31 July 2021 Net book value At 31 July 2021 At 30 June 2020 |
Land and Buildings £ - - - - - - - |
Plant & Machinery £ - - - - - - - |
Motor Vehicles £ 15,000 15,000 8,553 967 9,520 5,480 6,447 |
Total Total £ £ 15,000 15,000 15,000 15,000 8,553 8,553 967 967 9,520 9,520 5,480 5,480 6,447 6,447 |
|---|---|---|---|---|
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ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUNDATION
Notes to the Accounts for the period from 1 July 2020 to 31 July 2021
| 6 Income and Expenditure account summary At 1 July 2020 Surplus after tax for the period At 31 July 2021 |
2021 £ 246,453 140,878 387,331 |
2020 £ 144,629 101,824 246,453 |
|---|---|---|
7 Particulars of how particular funds are represented by assets and liabilities
| At 31 July 2021 Tangible Fixed Assets Investments at valuation:- Current Assets At 1 July 2020 Tangible Fixed Assets Investments at valuation:- Current Assets |
Unrestricted funds £ 5,480 - 218,625 224,105 Unrestricted funds £ 6,447 - 156,611 163,058 |
Designated funds £ - - - Designated funds £ - - - |
Restricted funds £ - 163,229 163,229 Restricted funds £ - 83,397 83,397 |
Total Total Funds Funds £ £ 5,480 5,480 381,854 381,854 387,334 387,334 Total Total Funds Funds £ £ 6,447 6,447 240,008 240,008 246,455 246,455 |
|---|---|---|---|---|
8 Change in total funds over the period as shown in Note 7 , analysed by individual funds
| Unrestricted and designated funds:- Unrestricted revenue funds Total unrestricted and designated funds Restricted funds:- Brought forward restricted funds Total restricted funds Total charity funds |
£ 163,059 163,059 5,537 83,397 246,456 Funds brought forward from 2020 |
See Note 9 £ 61,046 61,046 51,888 79,833 140,879 Movement in funds in 2021 |
See Note 0 £ - - - - - Transfers between funds in 2021 |
£ £ 224,105 224,105 224,105 224,105 57,425 57,425 163,230 163,230 387,335 387,335 Funds carried forward to 2022 Funds carried forward to 2022 |
|---|---|---|---|---|
10
ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUNDATION
Notes to the Accounts for the period from 1 July 2020 to 31 July 2021
9 Analysis of movements in funds over the period as shown in Note 8
| Unrestricted and designated funds:- Unrestricted revenue funds Restricted funds:- Restricted revenue funds |
Income 2021 £ 152,018 157,115 303,304 |
Expenditure 2021 £ (90,972) (105,227) (162,425) |
Other Gains & Losses 2021 £ - - |
Movement Movement in funds in funds 2021 2021 £ £ 61,046 61,046 51,888 51,888 140,879 140,879 |
|---|---|---|---|---|
10 The purposes for which the funds as detailed in note 8 are held by the charity are:-
Unrestricted and designated funds:-
Unrestricted revenue funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
Restricted funds:-
Mobile Health Clinics
The aim of this project is to provide state of the art primary care facilities to the remote rural communities in Pakistan. Our mobile health units are fully equipped with medical equipment required by a family physician.
11 Ultimate controlling party
The charity is under the control of its legal members.
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ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUN
Detailed analysis of income and expenditure for the period from 1 July 2020 to 31 July 2021 as required by the SORP 2015
This analysis is classsified by conventional nominal descriptions and not by activity.
12 Donations and Legacies
| Current year Unrestricted Funds 2021 £ Donations and gifts from individuals Small donations individually less than £1000 25,992 - 151,993 - Total Donations and Legacies A1 151,993 Income from charitable activities - Trading Activities Current year Unrestricted Funds 2021 £ Primary purpose and ancillary trading - - Current year Unrestricted Funds £ 2021 Total income from charitable trading - Total from charitable activities A2 - Total Income from charitable activities General donations Total donations and gifts from individuals Membership subscriptions as donations Ticket sales Total Primary purpose and ancillary trading |
Current year Restricted Funds 2021 £ 124,148 32,967 151,286 - 151,286 Current year Restricted Funds 2021 £ - - Current year Restricted Funds £ 2021 - - |
Current year Total Funds 2021 £ 150,140 32,967 303,279 - 303,279 Current year Total Funds 2021 £ - - Current year Total Funds £ 2021 - - |
Prior Year Total Funds 2020 £ 23,422 6,650 238,007 - 238,007 Prior Year Total Funds 2020 £ - - Prior Year Total Funds £ 2020 - - |
|---|---|---|---|
13 Income from charitable activities - Trading Activities
14 Total Income from charitable activities
12
ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUN
Detailed analysis of income and expenditure for the period from 1 July 2020 to 31 July 2021 as required by the SORP 2015
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15 Expenditure on charitable activities - Direct spending
| Current year Unrestricted Funds 2021 £ - 88,457 - - Total direct spending B2a 88,457 16 Current year Unrestricted Funds 2021 £ Administrative overheads - Financial costs 240 - Support costs before reallocation 240 Less support costs reallocated to specific activities To charitable trading costs - To non charitable costs - Total support costs 240 17 Total Charitable expenditure Current year Unrestricted Funds 2021 £ Total direct spending B2a 88,457 Total charitable trading costs B2b - Total support costs B2d 240 Total charitable expenditure B2 88,697 Support costs for charitable activities Feed the homeless Depreciation & Amortisation in total for the period Bank charges 100 limbs project Mobile Health Clinics Build Kashmir Stationery and printing |
Current year Restricted Funds 2021 £ 2,270 16,930 360 22,691 70,486 Current year Restricted Funds 2021 £ - - 967 967 - - 967 Current year Restricted Funds 2021 £ 70,486 - 967 71,453 |
Current year Total Funds 2021 £ 2,270 105,388 360 22,691 158,944 Current year Total Funds 2021 £ - - 240 967 1,207 - - 1,207 Current year Total Funds 2021 £ 158,944 - 1,207 160,151 |
Prior Year Total Funds 2020 £ 12,188 80,522 3,900 - 129,230 Prior Year Total Funds 2020 £ - 30 1,138 1,168 - - 1,168 Prior Year Total Funds 2020 £ 129,230 - 1,168 135,239 |
|---|---|---|---|
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ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUN
Detailed analysis of income and expenditure for the period from 1 July 2020 to 31 July 2021 as required by the SORP 2015
| 18 Expenditure on raising funds and charitable activities Current year Current year Unrestricted Funds Restricted Funds 2021 2021 £ £ Cost of fundraising & charitable activities - - Total fundraising costs B1 2,275 - 19 Other trading expenditure unrelated to fundraising or charitable activities Current year Current year Unrestricted Funds Restricted Funds 2021 2021 £ £ Reallocated from support costs - - Non charity expenditure B3b - - 20 Total of other expenditure Current year Current year Unrestricted Funds Restricted Funds 2021 2021 £ £ Non charity expenditure - - Total other expenditure B3 - - |
18 Expenditure on raising funds and charitable activities Current year Current year Unrestricted Funds Restricted Funds 2021 2021 £ £ Cost of fundraising & charitable activities - - Total fundraising costs B1 2,275 - 19 Other trading expenditure unrelated to fundraising or charitable activities Current year Current year Unrestricted Funds Restricted Funds 2021 2021 £ £ Reallocated from support costs - - Non charity expenditure B3b - - 20 Total of other expenditure Current year Current year Unrestricted Funds Restricted Funds 2021 2021 £ £ Non charity expenditure - - Total other expenditure B3 - - |
18 Expenditure on raising funds and charitable activities Current year Current year Unrestricted Funds Restricted Funds 2021 2021 £ £ Cost of fundraising & charitable activities - - Total fundraising costs B1 2,275 - 19 Other trading expenditure unrelated to fundraising or charitable activities Current year Current year Unrestricted Funds Restricted Funds 2021 2021 £ £ Reallocated from support costs - - Non charity expenditure B3b - - 20 Total of other expenditure Current year Current year Unrestricted Funds Restricted Funds 2021 2021 £ £ Non charity expenditure - - Total other expenditure B3 - - |
Current year Total Funds 2021 £ - 2,275 Current year Total Funds 2021 £ - - Current year Total Funds 2021 £ - - |
Prior Year Total Funds 2020 £ 906 1,006 Prior Year Total Funds 2020 £ - - Prior Year Total Funds 2020 £ - - |
|---|---|---|---|---|
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ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUNDATION
Report of the Independent Examiner to the Trustees of the charity on the accounts for the period ended 31 July 2021
I report on the financial statements of the charity on pages 6 to 8 for the period ended 30 June 2019 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard for Smaller Entities (FRSSE), effective January 2015, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commission for England & Wales, effective January 2015 (The SORP), under the historical cost convention and the accounting policies set out on page 9.
Respective responsibilities of Trustees and Independent Examiner
As described on page 1, the charity's Trustees are responsible for the preparation of the accounts.
As described on page 9, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the governing documents of the charity for the conducting of an audit. As a consequence, theTrustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit under any legal provision, or otherwise, and is eligible for independent examination, it is my responsibility to:-
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a) examine the accounts under section 145 of the Act;
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b) follow the procedures in the General Directions given by the Charity Commission under section 145(5)(b) of the Act; and;
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c) state whether particular matters have come to my attention.
Basis of Examiner's Statement and scope of work undertaken
I report in respect of my examination of the charity's financial statements carried out under s145 of the 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 Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
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ASSOCIATION OF PAKISTANI PHYSICIANS AND SURGEONS OF THE UNITED KINGDOM FOUNDATION
Independent Examiner's Statement, Report and Opinion
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements 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;
have not been prepared in accordance with the methods and principles set out in the Statememt of Recommended Practice-Accounting and Reporting by Charities (effective January 2015)
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.
I conducted my examination in accordance with the General Directions issued by the Charity Commission for England & Wales, under section 145(5)(b) of the Act, setting out the duties of an Independent Examiner in relation to the conducting of an Independent Examination. An Independent Examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, asTrustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
M S Dar - Independent Examiner
Association of Chartered Certified Accountants
Suite 1 Parkway 5 Parkway Business Centre, 300 Princess Road Manchester M14 7HR M14 7HR
This report was signed on 23 May 2022
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