AKAAL AID REGISTERED CHARITY NUMBER 1164420 REPORT AND FINANCIAL STATEMENTS -• I "Akaal AID FOR THE YEAR ENDED 30 SEPTEMBER 2025 WE PROMISE WE utLIVER RR ACCOUNTANTS 64A YARDLEY. GREEN ROAD BIRMINGHAM. 89 5QE
Rtykntsr•d ¢h*lty mnb•r 1164420 REPORT & F14ANCIAL STATEMEi¥rs FW4ANCIALSTATEMEI(rs FOR The YE< Et40ED 30 SEPTEIA8ER 2025
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Iblty Inbml1ty1 R•ptyrt¢fth• Tru#¢••# 2-15 Ind•pond•nt Exwnlrnrn R•port 16 S¢at•rn•ntof Flnlnrl•l 17 8alane• Shwt 18 Nots• to tho Flnandal Stat•m•nts 19-24
CHARITY NFORMATV)N FOR THE YEAR ENDED 30 SEPTEMBER 2025 Trust808 Mr SurirKler Pal S Jhalli Mr Ch8nder stkhar Gwu Mr Sukhjev Sw¥Jh Regl$tsred charity number 1164420 Principal and registered office 28 Hamstead Road Hockley, Birmirb3tsm. B19 1DB Accountants RR Attoun&nts First FlcKJr. 380 Strafford Rc*d. Spark hill, Bim)ingham B114AB Bank HSBC Bank PO Box 68 130 N8w Street Bimiingham W8St MKlJands B2 4JU Sollcotors A$cl Law 58 George St. Bimiingham 83 1QA
OUR YEAR AT A GLANCE- 2025 LIFESAVING MEDICAL SUPPORT FOR 10 PATIENTS Funded critical surger, treatmenL Prosthetic limbs and aftweare WEEKLY COMMUNITY LANGAR PROGRAMME Serving cThnmurHties every Sunday ac four GurOwara$ in Madhya Pradesh Telangana NEPAL EARTHQUAKE EMERGENCY RELIEF Provided food, cooked meals. shelter materials mattsseS and blankets io affected families SUPPORT FOR 26 MARRIAGES Helped disadvantsged youn8 women begin mwried lrfe Mth dignity aThJ essential hous•W iteff + FARM FIRE EMERGENCY RESPONSE Provided urgent medical aStance and financial support to farmire families auoss afferted villa8es GURDWARA DEVELOPMENT IN KUMATA Cornpieted a rEw main hall for approx¥natety 100 LIVELIHOOD MACHINES PROVIDED Oistributed SO sewing rnaChi SO welding machines trainirwA to gJPPJrt sustainaW eMplryrt CLEAN WATER AND SANITATION SUPPORT Installed a boreweu ttXbSinted t•t1 fxIlit fty an hly¢y¥fftlty CANCER CARE DEVELOPMENT IN PUNJAB nthy hospit tatility th 25 advanced patient beds P2
TRUSTEES. REP FOR THE YEAR ENDED 30 SÈPTEMBER 2025 The paed b WBsert il¥anroJB¢ W bw8therith f¥wnc481 tharity lor the FerK#J ended to 30 Septemtw 2025 The financ471 statements cThnply 1th ts ClwiitBs A¢t 2011. ts c(MnrIeS Aca 20C6. the AriKs ¥tIation and Acamjntifig and tycloriiw." SlatÈrwitd RÈ(X)rry PrJdi applirable to Charities prepariTrJ a¢xxwnts in acc(Kdan wlth ts Finan¢>al Rep)rtiryJ StsThgard apylcat48 in th8 UK RePUbC of IrebTrJ IFRS 1021. Mission and strateAic obiectiv•s Akaal ANY is a (arity which works mainly in lThJia & UK. Akaal AID res of ts111 aThJ PeOF4& were unfortunate vK"ms cl nabJral calamits suth as fkKthJs. earfthquakes etc. When a enrgency hits, Akaal AID is arayS suppNt where IrteaM tTrYS to any &m&neY worhjwth inslanljy. Athlevernents and PerfOnan¢ thring the year. Ak3al Aid delii¢rd huThllilariHn r¢li¢f and kin8-rnbWllBwTrtysupp)rt xr05s INJia aNI N¢pal. Followin8 the earthquake in Nepal's Bajurd affecred familK% receii'ed fo(xL cwk¢d langar and tsseniial shelwry Mala1$. wYsextAnthd 10 250 relf kit$ WnthiThingtsrr]1nS J&ttresses blankets and Wdin& thsprte difficult xcesscau5ed by JaTMklKk In India, thè chanty patsnts wlh èssentsal mgdical tratm8nt, SLg8ry pn)slhotic tar• and after(are. It also helFd opJanise 26 marriages for fr disadvantaged lamils in Punjab and Sikhligar communities in Prsh, wovidiThJ housembj Èssentsals to 1p Èa¢h Win lrfe with d3nty. Akaal Aid inve5tsd in suSlainab lTrvelilKoJs by provJwwJ kIl MlS to rrnn and Xl 58wv MachIS to wc¥Yn in TekNJana. tc¥Jether pracbcal trath•w. A t¥)rel arn1 bal0th facilrty re rnete foi 8 Sikhl¥Jar ¢mmunity in Madhyd Prthh, Whi U main hAI ofttw Gurrfvrdra Sahib at Kumats arNJ a 51-f1 Nishan Salwb tre also (x¥n[le. The charity also re$[Kded to farrrtaThJ affecbro several vIlge$ and ap1Matsty 1.5CKJ Jsehokls wlh medical aThJ financial assislarte. Weekly krwJar n.U•j at four Gurtraras. vthle the partnership with Workl Canctsr Care suprXwt1 projress on a researth centr8 and a new orthr hospitsl vmth 25 advancth tds. Tcgether. fvse prcty relk(aAkaal Aids TrYrtnt to )mpassK)naie sewa, dKJnity aThJ lasts"rKJ nunty resi1n. Our Volurthers The charrty graÈfulty accepts help oflts 4-20 vOnIeets V+ts the Larity C a daityor public to aThJ patth kn ts fvrtIPran of its ot¥ecty 0JanE8d event5.
TRUSTEES. REPORT I COPITWIUEOI FOR THE YEAR ENDED 30 SEPTEMBER 2025 Flnanclal rnvlew The Trustees a ased ilh ts firon(4al Forfommrth cl the encW to 30 September 2024. Th8 resums of financal stst8ments slTh a net dfftit of£192,224 in Clnal ywr. Aknl Aid b8n8fited frcffj reNing an increased number of d¢ThliJn5 from SffoIr thJThJts. Consequenty, the trustses are Pased wlh Ih8 Ferf0mrKe Tri5ing aciNibe5. Re$er¥es pollcy Th& managem8nt ha5 exam1r1 charity's rBquirements for r858rS in light ofthe rnain rkS to organrtsti¢)n arnl agfyed current mservè tr) bè sultthntfor fLYe50èail& futu rBqU¥ernts. Plans for firture periods In Ihp u)tniry yvr. Akaal AMI ptsns on its r•swvJ gwtyto•iwri¢wJ Indo aTrJ ejjrin9 ttntries. Th indLvJ& Ibc¥Js aTh1 otsrdastws IhroL4h18nwr 0Ssenlial suppl5. rrwdKxI arxl pra(al1 3s lud. eqvrarMI IK)kl sw%x)rtforaffedl tsrrilw. The tharitywill ccffjts.nu8eyi[wj acc88 paiwtstkn c)laffOrd urgenl tr8atr , IJ1rj rnapxoFeratiors. acL?Jenlor&. bjm tr&81nlaj fehat#"lrfakn. Further WFWt 18 81so lor Worfd CanrCare AnaThYwr Sahib knw"181. IndlIrd ts prov ol mJKsl nLl8 and ts1pt Lorwern O?untydeve[Xr ill remain a Akaal AKI inkn tt) (br Ixwll prDie(ts &txJildiffj surwl vulwablè SkNwJèrlamils. and INtilitKKxl progrnmfts suth as arxl InativeS Ihal hdp PEOt4E gain skJlLs atwj beL finan1¥IeYA2rt W lorknr¥J Kardj rTrES %%ill ea itoms. Lgrfjarse. AkharKI Path Sahib rrmjram5 ano wpytfor Gwrtaras arxl kx41 oynrwni1S. Tr dwriws irtepeTrJerKe. aTr1 resilwK. To trnab tho charity to grow, Ict on adetshIp aThJ slaff trainiNa wll t partr1nI. lrtyèasm th8 ch8rty's volltnteer donor base will b8 activ8ty psL, to reach a wder &Mrk, cTratiThJ bellgr pubkc thg dri3 th arou5 wr*kJ. Charity will mainty rey(ffi a Tv Can1 thtI)n (xxyrir¥J vras very SLrnsful in th8 C¥frenl year.
TRUSTEES. REPORT I CONTWIVEOI FOR THE YEAR ENDED 30 SEPTEMBER 2025 Th8 Director5 of th8 charits8 comnY are it5 Tru5t88s for th8 pUrS of charity bw. Th8 Tnjstses and Officers serving durirvj the sar and sirKe e1 wwe as fdbws Mr Surir%Jer P81 S Jhalli Mr Chander skhar Guru Mr Sukhdev Singh The Senr Management Team tskes day lo ikny re8[91xty for OTrIr•I fforogerrnt(l th Charity. DuriNJ year SenDr Man4emnt Team ¢Thrtsed ts folbth.ng key iThJwlJls Mr Chander Shekhar Guru- Chairman conrtU¢l0n AKML AID a regi8lered tharitygmm by CIO- FOUNDATION REGISTERED 16 NOV 2016 AMENOEO ON OS01r2016 Appolntment of tN$te•• The Board of Trustees rx)nsists of k)ral ltipIy skdl$. eypertse aThl eXpenen to ensu Ihat the Chanty nllnaged ÈffeCts"Ve. Where a vacancy aris8s a rnw trust•• ts 8PPLNnbJ orty by I passKvJ crf 8 rnsc4ul¥)n d the Board ol Trust8es. Organizatlon The Board of Trustees adrrni$tsrs ts Group. A Gereral Veetij is every ndar year as n Annual Gera1 M8el>ng. AJI Gerra1 Ma8tiry5. 0th8r IFkgn AnnLBI GgnwJl tst98. knll bg cald Extrarydinary Gera1 Me8tiTrJs. Th8 ran tsy trmnkfft b 0]nrn an Extrarydinary Ma8tirwJ. The Brerd rrf Trustees indleS a rarMJe of i1¥115 With the apFwriate kTh)wknlge a1 expern(. extsmal advtsors may be erJaged. be IW paKI or lUnlary. wtere Ihe Board tleem necetsary to SUFWI tfm SenKJr managent Team are aprK¥nte(I by the Twstees tr) the dalthy Cat8 of th6 Charity.
TRUSTEES. REP(ffiT I CONTWIUEOI FOR THE YEAR ENDED 30 SEPTEMBER 2025 R•latod p•rties ¥nd cw>erntion with (th•r organizati5 None of our Trustees reNe remunerdtic¥) orother trfrt from trirwxk ilti th& Gmup. nect)n b8hv88n a TFUStee and member of Ih8 Sen Vorogem8nt Team, a supplkw, furthr, 8UPFKJrter. organYon x)rkiro rxAktrKJratNety with or bericiary0l ts Group musl bg discb)sed to the Board of Trust8es in Ih8 Same vrdy as aFry otsr cg)ntrdCtU81 T&tiOnShIp a leIed rty, tru5•5 ar• Mt of 8rty sh oJnnBdK>n b8tsbèn du Ihè r li qli)ft. Charity getys of wo3rJm5 on Pal TV rtsnnd rTK15trflhg donath)ns are distitjutsd throwh same TV in lThJba. Akaal TV (an1 has no th trustees of Akaal AID P¥y polTrcy for s•nior stsff MD is given aullM)rity by the Trust••s b) pithy# s8&ry w anyeaThJxlat• eMp1Jd by the charity, in Sne wilh HM guJelY on 8fflr4o>w i¥Jh15. MD rerJts to Ih8 trustees on all employees, ras of Fey any sthewt to (¥eaSe rMTd" IsKleiwJ aThJ approved. Rlsk ManaAem•nt Trustees are very aware ofts risks VrykwKJ at arKI takg mgasures Iv er0 project d81ivery arri¥e¥ tim8. as desaibed prcpct kroplS aThJ to ts ¢ured erKI berIarles. F88dtfjc repjwts inclusive of Wwilt8n. V•J•J arwj &[18t1)n 15 lor èv8ry proJ8d th8 charty UFthrtak8 We dosely mniknrcorwJth)s wthin t¢riCaary ccMJntries. onty delhwir¥J fundir thrwgh the banknry sy31effl with r8C8ipts and acojunts Esu Inte811Y aw8 cgJntrolb8d PmLdures PLrt in Fe b Djntrol, al transaC1S handling cl (ash aThJ and dala ploted and nl'an( wilh Heallh & Safety of 5tsff arml vduntBer5, clients vi5itor5 k otss. Pmcdurns ar• Ferkndieaty •rtsurn they m8et ilh th• dAr*y rw•ds.
WEEKLY LANGAR AND COMMUNITY SUPPORT Madhya Pradesh and Telangana Akaal Ard also continued its weekly langar seva in remote areas of Madhya Pradesh and Telangana. providing free food every Sunday at four different Gurdwaras. This project is not only about Serving meal$: it is also a way of bringing people together, strengthening community bonds and encouraging local families to support one another. 66 TPwh this wwect, Akaal All is "rs tl&j stroryer. moro carivj togeltw through falth, food and servirn. E•¢h Sunday b•glTrs with Naam Simran. followed by Kirtan. beforn the langar is pr•pared and serv•d. Lfjcol wnrnunity Memr$ takg part in ¢ookin9. organisi •nd distributing thg . creating * sh•r•d 4irit of s•va and This project connects closely Akaal Aid's wider mission. Alongside emergency relief, medical support, women's empowemient and healthcare partnerships, the weekly langar seva reflects the same core principle: practical compassion delivered with dignity. It shows that support does not always have to be large-scale to be meaningful: regular, consistent care can also create lasting communlty strength. This regular gathertng gi¥OS Ptopl• • p•ae•lul spirial sp•¢• Twhil• also •nsurlng that tho$¢ in ne¢d hove *cces$ to a warni For r•iK4t¢ wnmunitw. this Week lan9ar has b8corne an inyortarrt Jrc• of supwt and ¢onneai¢n. h helps collective YeSnsIbl1ty and oives farnill an OPPDrtunity to s•r¥• skh by sld•.
NEPAL v EARTHQUAKE RELIEF BAJURA DISTRICT, OCTOBER 2024 In October 2024, following th8 earthquake in Nepal. Bajura District was amornJ the affected areas. with at least 108 hornes destroyed and 501 structures damaged. Families were left facing immediate hardship. with many needirwj food. shelter mat8fials and basic household support. In response. the team travelled from Punjab to Nepal without delay. working c105ety with the local Gurdwara and community contacts to understand the situation on the ground. The first stage of the response focused on assessment and urgent food support. During the initial reece. the team distributed dry ration supplies to 100 families. ensuring that those affected had access to essential food items at a tirne vthen normal life had been badly disrupted. AS the team moved deeper into the affected areas. volunteers identtfied further needs among families whose homes and belongings had been darnaged. Despite difficult road conditions caused landslides and damaged accets routes. the vol- unteers continued their seva with courage and Commitment. A further 250 emergency kits were distributed. including tarpaulins. mat- tresses, blankets and chaddars, helping fam lies protect themselves frorn the weather and regain a small measure of comfort and dignity. This project refiected the charity's core mission of responding quickly and practically wherever commu- nities are in distress. By combin- ing local guidance. hands-on as- sessment and direct aid distribu- tion. the Nepal earthquake relief effort provided urgent support to familtes at a deeply difficult time. while carrying forward the spirit of selfiess service and care for hu- manity. The team also arranged )ked langar, serving hot meals in the affected areas for families who vrnre unable to prepare food themselve& Pap8
MARRIAGE SUPPORT PROJECT PUNJAB AND SIKLIGAR COMMUNITIES MADHYA PRADESH Akaal Aid continued its y•arly rn•rriag• support project for girls from poor and underprivileged families in Punjab and the Siklig4r Sikh community in M•dhya Pradesh. This ye¥r. the ¢harity supported 26 marriages. helping families who may otherwise hav• Struggled to arrange dlgnified wedding for their daughters due to flnancial hardship. The project goes beyond simply helping with the marriage function. Each marriage ts carried out with full Sikh rituals and respect. allowing the families and couples to mark this important life event with dignity. faith and community support. Alongside the ceremony. Akaal Aid also provides essential household items so that the newly married c¢)uple can begin their new life with practical support and stability. items are carefvlky chosen to help the couple set uptheir homeand reducethe immediatefinancial pressure at the beginning af married li The se44Ting machines a150 offer an oPwnIty f¢T seif*eliance. especially for women who may be This ongoirva annual project refiects Akaal Aid's wider commitment to women's emwemirt dignty and family welfare. By supporting vulnerable girls and their families at an important stage of lrfe. the charity is not onty helping with a wedding, but also helping couples
Jild a stronger and more secure future. The project
remains tlosety connected to the organisatlon'5 coro Fyinciph of serving those in need with compassi¢)n. respect and practical care. Page 9
PARTNERSHIP WITH WORLD CANCER CARE CANCER SUPPORT AND EYE CARE IN PUNJAB Akaal Aid has continued its lon*standing partnership with World Cancer Care to support the fight against cancer in Puniab. Can¢er remains a serious health challenge for mary familie5, especially those from poorer and rural communities who may struggle to access early diagnosis, specialist treatment and afft•rdable care. Through this partnershifv Akaal Aid has supported World Cancer Care's wider mission to improve cancer awareness. screening and treatment facilities for those most in need. World Cancer Care has already established a cancer research centre in Punjab. and work is now progressing on another cancer hospital in the reglon. As part of this important developmenL Akaal Aid is supporting the instalLition of 25 advaed hospital beds for th• new uncer hospitsl. This contribution will help strengthen the Pwital's capacity to care for patients with dignity. comfort and appropriate medical support during their treatment ioumey. Alongside cancer care. Akaal Aid also worked in coordination with Wortd Cancer Care to support Èye health servi¢es for vulnerable communities. After free eye testing camps were carried out. the charity helped provide eyeglasses to those in need. This eye care support benefited more than 2,000 individuals, many of whom may not have been able to afford glassrf themvlves. For beneficiaries, receiving the corr•rt glasses can make a meaningful difference to daily lrfe. education, work, independence and overall wellbeing. This partnership refiects Akaal Aid's wider commitment to improving access to healthcare for underprivile9ed communities in Punjab. By supporting cancer care infrastructurt and practital eye care services, the ch4rty is helping people receive timely. compassionate and dignity-led support. The project alx> demonstrates the value of working with trusted specialist partners. en- suring that aFd reache5 those who need it through or- ganis, communty-based healthcar• initiativès. P¥)
Akaal Aid supported 10 patients frnm financially poor ba¢kground$ who were fa¢ing serious health conditions and could not afford the treat- ment they needed. These cases included pa- tients affected by accidents, plastic surgery needs. leg suryeries, leg operations, new leg support and ongoing medical treatment. For each patient, Akaal Aid looked at the individ- ual situation and arranged the required medical help with care and responsibility. This included support for specialist consultations. operation costs. hospital treatment and after-care expens- es. Many of these patients were already under great physical and emotional pressure. and the added burden of medical bills made their situa- tion even more difficult. The charity's support helped ensure that treat- ment was not delayed or denied simply because family could not afford it. By stepping in at a critical time. Akaal Aid helped patients access the care they needed to recover, regain mobility. reduce pain and improve their quality of life. This project refle¢ts Akaal Aid'$ CO ¢ommit- ment to standing with vulnerable people during their most difficult moments. Through practical medical assistance. the charity gave dignity, hope and relief to patients and families who were struggling to cope alone. PasE 11
GURDWARA CONSTRUCTION PROJECT KUMATA, MADHYA PRADESH One of Akaal Aid's core values is to support Sikh parcharar and help strengthen Sikh communities, particularly where families have limited access to religious and com- munity facilities. As part of this ongoing commitment, Akaal Aid has been support- ing the construction of a new Gurdwara Sahib in Kumata, Madhya Pradesh, for the local Sikligar Sikh sangat. This ar saw significant progress on the proiecL despite some challenges during the canstruction journey. The main hall has n(Y4V been fulfy lyJI creating a dedicated space where prayer4 kirtan and communty gatherings can take place. The hall has capacity for around 100 members of the s•nga( giving the local Sikh ¢ommunity a dignifi•d and per- rnanent place to Mme together for worship. learning and support. A major milestone was also ach•ed with the installation of a 51-foot Nishan Sahib, an essential and visible part of every Gurdwara Sahib. The Nishan Sahib not only marks the presence of the Gunhvara but also acts as a welcoming $ymbol for the wider community, encouraging more local people to visi( connect with the sangat and take part in community life. This project is about more than constructing a building. It is helping to build confi- dence. identity and unity among the Sikligar Sskh community in Kumata. By creating spiritual and community centre. Akaal Aid is supporting Sikh parchaar, strengthening local bonds and helping ensure that future generations have a place where they can leam. pray and remain connected to their faith. Pap t2
SELF-SUSTAINING EMPLOYMENT AND WOMEN'S EMPOWERMENT PROJECT- SIKLIGAR SIKHS, TELANGANA AND HYDERABAD As part ol Akaal Aid's yearty employment and M)men's empowe work, the charity continued lo support self-sllstainable livelihood OpFn1ties for the &kligar Sikh community in Telangana arKI Hyderabad. This project designed to help families move twards greater independence by giving them wactical tool% skills and incornevgeneratirwj opportunities. AID This year, Akaal Aid provided 50 welding machines to Sikligar Sikh men, enabling them to start or strengthen their own welding businesses. Welding is a practical trade with strong local dernand, and this support gives beneficiaries the means to earn a regular income, support their families and build long-temi financial stability. Alongside this. Akaal Aid also provided 50 sewing machines to women, allowing them lo begin tsilor- ing and stitching work from horne. This is especialty important lor women who may have household re- sponsibilitles OT limited access to outside employ- ment. Where required, training was also arranged so beneficiaries could use the rnachine$ confidently and develop the skills needed to stsrt earning. This project reflects Akaal Aid's commitment to em- powerment through dignty, not dependen. By providing tools. training and practical support. the tharity is helping vulnerable families create their own source of income, strengthen their confidence and build a more secure future. It also supports the wider mission of uplifting marginalised Sikh com- munities through education, employment and long-terrn self-reliance Pase 13
BOREWELL AND BATHROOM CONSTRUCTION PROJECT SIKLIGAR SIKHS, MADHYA PRADESH A$ part of Akaal Aid's yearly support far the Siklyr Sikh community in Madhya Pradesh. the charity helped pmide two essential fa¢ilities: one borewell and Me bathroom. This project focused on meeting fvndamental needs that directly affect health, dignity arKI daily living condition& Ac¢e55 to ckan aKI rdiab Tntsr 15 ol the buildirtrJ a tr11. Akaal held impTr access to watsrfor b¢al families, dUC1r9 ship and supwting everyday th gxh as drinki washuw I¥AAefrdd use. Alongside this. the ¢onstnJction of a bathroom helped a(Jress an important Irygi and dignity issue. Many famllies had been usiThJ open space5 due to the Ixk of prnper fxilii& Thich afFected heath, safetyd ylity of Ile. This¥Ms e¥cid diffKult aNI stwlul fw wrynen ttho This project refiects Akaal Aid's commitment to practical. long-terni community welfare. By supporting water access and sanitation. the charity is helping improve living standards, protect dignity and create a safer environment for vulnerable Sikligar Sikh families in Madhya Pradesh.
WHEAT FIELD FIRE EMERGENCY RELIEF =, PUNJAB. APRIL 2025 In April 2025, just as wheat crops were ready for harvesting. a devastating fire broke out across farming land in Punjab. The fire was believed to have been caused by extreme heat and an electricity transfer fault, spreading rapidty across three to four villages. The damage was severe. affecting almost 1,500 households and leaving many farming families facing sudden loss at a critical point in the agricultural season. For many of these families. the wheat harvest represents months of hard work and is major source of annual income. food security and household stability. The fire there- fore created an immediate crisis, not only damaging crops and livelihoods, but also pla¢ing people at ri$k of injury. $hock and financial hardship. The situation was cata- strophlc. and there was no Clear local nkidmap for deallng with a disaster of thi$ scale. AKAAL AID'S RESPONSE ON GROUND This response reflected Akaal Aid's ability to act quickly. practically and with compas- sion during an emeryency. By addressing both medical needs and finaneial hardship, the charity helped affected farming families at a deeply distressing time. The project also highlighted Akaal Aid's wider Commitment to standing with rural communities in Punjab, especialfy when sudden disasters threaten livelihoods. dignity and family secuiity. Pap
INDEPENDENT EXAMINER S. REPORT TO THE TRLtsTEES OF
FOR THE YEAR ENDED 30 SEPTEMBER 2025
I rewjrton lh8 accgjunts ft>r lh8 P8rDJ 30 &ptsmb8r 2025 581 out on pag88
sixteen.
Respectlvo rgsponslbllltles of tnBtees and examlner
The chariW5 trustees are res)nSIb for prepafaton ol actyjnts. Th• ¢tharity5 trts$
o)nsider that an audrt IS t required for year luTrJer Sect)n 144(21 dlhe Ctsrit5 2011
(the 2011 Aclll and that an indendent8¥Arn$nali is Wulr1.
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8x8mine the aco)unts ur¥J8r S8ckn 145 ofthe 2011 A(
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rTm5sn (Lwthr S8clbJn 1495Xbl of the 2011 P£ll;
to 5tste whelher rtijr rt¥tt8ts oJrt tts myatsntKin
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CommissK)n. kn examination irldeS a r8view of the armlnting r8ixirds kept by the charity and
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STATEMENT OF FINANCLAL ACTMTIES FOR THE YEAR ENDED 30 SEPTEMBER 2025 2025 2024 Total Incom• Donatlorv4 Donations and grants In¢om¥ frorn ¢hrbiaW• ¥tt¥rfl1•1 Fthdts 667,&39 687339 .059 Okr inctsn6 Tolal Inconmp 687239 687.339 566.059 EJtp•ndliur• EXrvj1tU8 on ral¥j on tharil3ble acbwlNryJ Total •xp•ndhur• 738,579 738.579 702.99) Yn,885 Tn, 75828J 90,526 . 90,526 192.224 N•t mow4ment In fund• 192 Total brWh1fthwa at30 SeFknmtr2024 253,n6 2.n8 Total fvnd• c•th•d lonvard 4t X* S•Fthb•r202S 163.210 163.210
BALANCE SHEET AS AT 30 SEPTEA18ER 2025 2025 2024 AXED ASSÈTS TaryiblE 855ets 2270 2h71 CURRENT ASSETS C8sh al tr aTrJ In 165.447 255,572 167.717 258243 CREDITORS Amounts fallirrfJ wthn cw 4.&17 4.YJ7 NET CURRENT ASSETS(LIABLmESI 163.210 Unreslrrtsd Fd5 163.210 The financk41 statements appro4*d ty th8 boa on .... 22107k6 ir tehalf by". .. and swdon Trusts•
NOTES TOTHE FINANC14L STATEMEPITS FOR THE YEAR ENDED 30 SEPTEMBER 2025 l. At111nI poldes prepa¥atw of ts finanrial $lateff•r4swe a5fdk Company IAlonMllon Th8 charty is wisterl in Ernjknd aThJ wa 7th tr Th• Is 28 Hamstead Road Hocklty. BIM)iffjh. B19 1DB The firwncial strmen1$ ha¥• ten a &¥)¥J basts in ReFth"rYJ by chale$.. Slatsmnt ol Re0) Pr8cce 8p¢48b1tr ks ctsnls privd thg accounts in ilh ts Fin8ncial Rewts"ffj SlaTrJard in ts UK IFRS1021 leffeikn 1 Aprfl 20211 fcharth88 SfAiP IFRS1Q2fi, lh& Firnrtial Rpia siwd•fd the UK (FRS 1021, Ih8 con Ad cllio$A 2011 Assets ar¥1 liatsrrfsar¥ iftit4ty at tx>slty Val tmbjss in thtr 18k8n PAInI098 cl rrtain ex8mFI8 (lereI by 8edkn 1.11 cl FAS12 a8fdb Exerytion fTom the rArTrirg eath offirwKial assets arvj finarThl 14gbiltbe$ at ttE rewxbrKJ da as by 11.41 d FRS 102. Exèftwknn fyom rK8$ting a ¢Yosh as a rwl 5temEnts 12 Gpln¥£¢>nwn The Trustees have al th8 li olaFyroMTrJ the financ4al ststonts a re&scfiab exwktion Ihat th• charity has adequate res0w5 in oreralKThl exi5knrcetstre forEseeable In addition. the Tne$ have ro 1n1enlK lo ind the nY up in fv frxe5eeabk fulwe. 11 15 cx)fshYBTrd trwltsrear¥ wrpnuy fflalerwl wrtaI$ IMd< ts (wty kn'rwJ at tt) (xjnbrw in it¥ oJrrentfC. Tlws the Tru5tses olIn toJopl the jIr ¢xrThrn bay5 0fa(wj Irs preFenTrJ tho na•31 slaterrnnts 13 Income ts the it8ml81 ha¥e b88n rrL rt 1% trAI th8 11 te aTrJ Ih8 amjnt can 8sur8d relhiw. Incorth frun grants o r8owiseJ th8 Lthanty has entitignrt b) ts ILTrts. pert0rrnan ¢dItIonS haNE been it is yc4)ab Ihat ts inoTh wll t¢ and ts arrwit can rneawred relb. Where grant irmrn has rec8i¥•J. has rnlm8tcW tha
NOTES TOTHE FINANCIALSTATEIAEIITS AS AT 30 SEPTEMBER 2025 1.4 FurMI accourrtl Unrestricted funds are lurx18tAth ara avalabla at h)e tha{¥8th ollh? Trwes in luthararth cl Ihtr gtrrral ofthtr ClwrityarMI h•e t8n kni)•rwwJsts anyfi)ds as rtstrictsd fill 13 Expenilture l extwdilwe 15 a¢rwiW fryon an arrnvLs bBws arKI Iws doss1 Wirg that agureg all (x)Sts rèla1 lo the owry. Whtrrt C4JSts C¥rnt t dirtyal1rd>U io Alloution of support SupFtsI 0)sls ar8 Ihc68 funcims th818fj8t Il dtl dtytoJtth thanlatle actbwtss. SuFWt Costs jrnlr#stra¢K. finarts. bn re8oJrces. infc8kn s1M8 These costs ha% been albrAtsd tho w5ts 1rlUT%JsWj thBiilabkT ariwils tsa5 %l(yJl in 4 1.6 Tarflblellxed a55elS is a WIcy ts Inssloes tst ilh a cc6t i8 kyovthd at the lolkwTrJ ral85 8Tr1 b858s1o off the o)st oftarM>b rj assets estimated useful lives tyannl ins1th15. ¥Mth a dBrye in th8 ar aThJ Tr) tharge in year of ¢Jisp)5al.. Deweciakn 15 1.7 Cash at bank and In hand Cash al bank cash in haThY incJLth5 rash arrtl shyt hNJhty f]uhY irNe5trrw15 ilh a Srt IJ T•¥•tlort isa registered charnyind a5 i5 a tharitywithinthe m&iniw 01Stheth 6 c4the FInan 2010. Accordiny, thecharity is potentsalty wtided tokmexampbon part 11 dthe ctrp0ratl TaMt 2010LYSxt 256ofthETaYalxJTrLch1Pth 1932 inreswtof and 831nsari
NOTES TOTHE F114ANCIALSTATEIAEIITS AS AT 30 SEPTEklBER 2025 2. Allocotlon of suppwl costs Suprut o)sls ar8 alkxated Ih8 varw 8(knii88 ofth? c• taed on asb"nato by rr¢n8gBI 0fti Snt by em1}>e5 on each erry)k4ws rdÈs rrK>re Ihan ¢e a¢ty. The alkn(xiw fvse iuts cwshjerwj lo criiKal to Il acry)unts bec4w• they hav? ability to rialatter alW1b d o)sts tefre&n eyThJrtur t r•sirYJ luTrJ8 •JJ 3. Incom• Tot•1 2025 Tol¥1 2024 tknakns & Non Grarts 687339 536,C69 687.339 687J39 586.059 Exp•ndlbJrn on rnlskng furMI•: Dh¢t Totsl 2025 Tot•1 2024 ¢ts FLAra¢S11Y Cc6ts SW- Retail 39.286 392 55.292 39.286 39286 55,292 Totsl 2024 2025 H8ath. Edukn. S1 WwJc6Ys. Chphan suFwt Err•ryBrward nalwal di5a5•)r 110.524 149.101 291.538 149 142.e 2.640 190.972 3&8M57 %9.358 51.539 .519 551.163 167.415 738,579 Fo2.* Totsl •Xnds1
NOTES TOTHE F114ANC14L STATEMEPITS FOR THE YEAR ENDED 30 SEPTEMBER 2025 S. Supwt Co# Iwve iwn as folkM5 Tolal 2025 2024 Donallon• camp•l4n Heatth, Education. Sill da%byt (Wan 8UPF<Vt EFrwrcy8nd rwluTrl 14.&82 19,416 355 9.&39 13.119 23. 14. 19.911 .321 39.35T 37,461 52,476 49,918 95.582 WJ.976 69.344 37% 71218 187.415 178.385 25% 5 TAXATION Th6 Charitab adiMbBS of Al(AALAJD we lfrOM uTrJ8rCh8Flw3ofF•rt 11 cllhe Tax Act 2010.
NOTES TOTHE F114ANCIALSTATEIAEPITS-eortknwd AS AT 30 SEPTEMBER 2025 6 TANGBLE FIXED ASSETS Comput•r EqyiwMn¢ Cost blT Additions At 30 S8p 2025 O•wkl•llon 2,129 401 2,129 401 Ch8ry8 lorlhe NET BOOK VALUE 3012025 2270 2.671 2.270 2.671 301CI32024 7 CREDffORS: AMOUNTS FuNG I)UE VTER ONE YEJI 2025 2024 TfJe cr•Jibs 4.250 Taxe5 & s1 Secunty 257 257 8 Post ealanc• Sh•ot Ewnts There are rK• PC6t t9n sh8eleNwrts b rek>t 9 Chawlty R•sulls ) 5eparale stale1 of Firwn(¥l Athities lindfIr9 arxl Eyrmlirp A(xxw¢l b r8P)rt8d for the Chanty akne as Frrr ty seckn 41Wof ts Ccrfnp8ri88 and Par4wh 397 01 Charibes SORP IFRS1021. Tr¢ inco of tre Chantytrtre saTVAs£687339 ExpwKliiurv 1) £776.21& rnt derlf yearwos£88O77. 10.R•lat•d Plrfy trIn¢1 There rKs relatad 2025.
PROFtT AND LOSS ACCUJNT FOR THE YEAR ENDED 30 SEPTÈMBER 2025 687.339 Other ino)ft 8Tal 687.339 566,059 Exp•n 681.082 392 6f6.487 42625 FU rnisirKJ Sutfrconlrac 20,41)J IrwJrarKA Rent 18MiJ 721 Rat0$ T81$p TravdlirNJ and E¥KX Lwjhtarxl He8t pps Re1 Legal & Profess1 Aco)unla E4En5es Sundry Bank dwry 3232 851 150 1.75) 74 12 1.024 401 554 TT 24