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 m￿nb•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 Ib*lty Inbm*l1ty1 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 st￿khar 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 matt￿sseS 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 a￿Stance 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* eMplryr￿t CLEAN WATER AND SANITATION SUPPORT Installed a boreweu ttXbSin￿ted t•t1￿ fxIlit￿ fty an ￿hly￿¢￿y¥fft￿lty CANCER CARE DEVELOPMENT IN PUNJAB nthy hospit￿ tatility ￿th 25 advanced patient beds P￿2 TRUSTEES. REP FOR THE YEAR ENDED 30 SÈPTEMBER 2025 The p￿a￿ed b WBsert il*¥anroJB¢ W bw8ther*ith f¥wnc481 tharity lor the FerK#J ended to 30 Septemtw 2025 The financ471 statements cThnply ￿1th ts ClwiitBs A¢t 2011. ts c(Mn￿rIeS Aca 20C6. the AriK*s ¥￿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 RePUb￿C 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 calamit*s suth as fkKthJs. earfthquakes etc. When a en*rgency hits, Akaal AID is a￿rayS suppNt where I￿rteaM ￿t￿TrYS to any &m&￿neY worhjwth inslanljy. Athlevernents and PerfOn￿an¢* 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 Ma￿la1$. wYsextAnthd 10 250 rel*f kit$ WnthiThingtsrr￿]1nS J&ttresses blankets and Wdin& thsprte difficult xcesscau5ed by JaTMklKk In India, thè chanty patsnts wlh èssentsal mgdical tr*atm8nt, SL*g8ry pn)slhotic tar• and after(are. It also helF*d opJanise 26 marriages for fr￿ disadvantaged lamil*s in Punjab and Sikhligar communities in Pr*sh, wovidiThJ housembj Èssentsals to ￿1p Èa¢h Win lrfe with d*3nty. Akaal Aid inve5tsd in suSlainab￿ lTrvelilKoJs by prov*JwwJ ￿kIl￿ M￿l￿S to rrnn and Xl 58wv MachI￿S to wc¥Y*n in TekNJana. tc¥Jether pracbcal trath•w. A t¥)re*l arn1 bal￿0th￿ facilrty *re ￿rn￿ete￿ foi 8 Sikhl¥Jar ¢￿mmunity in Madhyd Prthh, Whi￿ U* main hAI ofttw Gurrfvrdra Sahib at Kumats arNJ a 51-f￿1 Nishan Salwb *tre also (x¥n[le￿. The charity also re$[K￿ded to farrrtaThJ affecbro several vIl￿ge$ and ap￿1￿Matsty 1.5CKJ Jsehokls wlh medical aThJ financial assislarte. Weekly krwJar ￿n￿.￿U•j at four Gurtraras. vthle the partnership with Workl Canctsr Care suprXwt￿1 projress on a researth centr8 and a new orthr hospitsl vmth 25 advancth t*ds. Tcgether. fvse prcty￿ relk(aAkaal Aids ￿TrY￿rt￿nt to )mpassK)naie sewa, dKJnity aThJ lasts"rKJ ￿n￿unty resi1*n￿. Our Volurthers The charrty graÈfulty accepts help oflts 4-20 vO￿nIeets V+ts the L*arity C￿ a daityor public to aThJ *patth kn ts fvrtIPran￿ of its ot¥ecty￿ 0￿JanE8d 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 financ*al stst8ments slTh a net dfftit of£192,224 in C￿l￿n￿al ywr. Aknl Aid b8n8fited frcffj re￿Ning an increased number of d¢ThliJn5 from SffoI￿r thJThJts. Consequenty, the trustses are P￿ased wlh Ih8 Ferf0m￿rKe Tri5ing aciNibe5. Re$er¥es pollcy Th& managem8nt ha5 exam1r￿1 charity's rBquirements for r858r￿S in light ofthe rnain r￿kS to organrtsti¢)n arnl agfyed current mservè tr) bè sultthntfor fLYe50èail& futu rBqU¥er￿nts. Plans for firture periods In Ihp u)tniry yvr. Akaal AMI ptsns on its r•swvJ gw*tyto•iwri¢wJ Indo aTrJ ￿e￿j￿￿jrin9 tt￿ntries. Th￿ indLvJ& Ibc¥Js aTh1 otsrd*astws IhroL4h18nwr 0Ssenlial suppl￿5. rrwdKxI arxl pra(al￿1 3s lud. eq￿v￿r￿arMI IK)kl sw%x)rtforaffed*l tsrrilw. The tharitywill ccffjts.nu8ey￿i[wj acc*88 paiwtstkn c￿￿)laffOrd urgenl tr8atr , I￿￿J1r￿j rnapxoFeratiors. acL?Jenlor&. bjm tr&81n￿la￿j fehat#"lrfakn. Further WFWt 18 81so lor Worfd Can￿rCare AnaThYwr Sahib *knw"181. Ind￿lIr￿d ts prov￿￿ ol m*JKsl n￿L*l￿8 and ￿ts1p￿￿t Lorwern O?￿￿untydeve￿[Xr￿ *ill remain a Akaal AKI inkn￿ tt) (￿br￿ Ixwll prDie(ts &txJildiffj surwl vulwablè SkNwJèrlamil*s. and INtilitKKxl progrnmft*s suth as arxl In￿ativeS Ihal hdp PEOt4E gain skJlLs atwj beL￿ finan￿1￿¥￿Ie￿YA2rt W lorknr¥J Kardj ￿r￿￿TrES %%ill e￿￿a itoms. Lgrfjarse￿. AkharKI Path Sahib r*rmjram￿*5 ano wpytfor Gwrt*aras arxl kx41 oynrwni1￿S. Tr dwriws irtepeTrJerKe. aTr1 resilwK*. To trnab￿ tho charity to grow, Ict￿ on ￿adetshIp aThJ slaff trainiNa wll t* partr1￿nI. lrtyèasm th8 ch8rty's volltnteer donor base will b8 activ8ty p￿sL￿, to reach a wder ￿&M￿rk, cTratiThJ bellgr pubkc thg d￿ri￿3 th arou￿5 wr*kJ. Charity will mainty re￿y(ffi a Tv C￿an￿1 th￿tI)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 charits￿8 com￿nY are it5 Tru5t88s for th8 pUr￿S of charity bw. Th8 Tnjstses and Officers serving durirvj the s*ar and sirKe e￿1 wwe as fdbws Mr Surir%Jer P81 S Jhalli Mr Chander s￿khar Guru Mr Sukhdev Singh The Sen￿r Management Team tskes day lo ikny re8[￿91x￿ty for O￿TrI￿r•I fforogerr*nt(l th Charity. DuriNJ year ￿ SenDr Man4emnt Team ¢Th￿rtsed ts folbth.ng key iThJwlJ￿ls Mr Chander Shekhar Guru- Chairman con￿rtU¢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 ￿l￿ti￿pIy skdl$. eypertse aThl eXpenen￿ to ensu￿ Ihat the Chanty nllnaged ÈffeCts"Ve￿. Where a vacancy aris8s a rnw trust•• ts 8PPLNnbJ orty by I￿ passKvJ crf 8 rnsc4ul¥)n d the Board ol Trust8es. Organizatlon The Board of Trustees adrr*ni$tsrs ts Group. A Gereral Veeti￿j is every ￿￿ndar year as n Annual Ge￿ra1 M8el>ng. AJI Ger￿ra1 Ma8tiry5. 0th8r IFkgn AnnLBI GgnwJl ￿tst￿98. knll bg cal￿d Extrarydinary Ge￿ra1 Me8tiTrJs. Th8 ran tsy trmnkfft b 0]n￿rn an Extrarydinary Ma8tirwJ. The Brerd rrf Trustees ind￿leS a rarMJe of i￿1￿¥1￿15 With the apFwriate kTh)wknlge a￿1 exper￿n(*. extsmal advtsors may be er*Jaged. be IW paKI or ￿lUnlary. wtere Ihe Board tleem necetsary to SUFWI tf*m SenKJr manage￿nt Team are aprK¥nte(I by the Twstees tr) the da￿l￿thy C￿at￿￿8 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 organizati￿5 None of our Trustees re￿Ne remunerdtic¥) orother t*r*frt from tr*irwxk *ilti th& Gmup. nect*)n b8hv88n a TFUStee and member of Ih8 Sen￿* Vorogem8nt Team, a supplkw, furthr, 8UPFKJrter. organY￿￿on *x)rkiro rxAktrKJratNety with or be￿riciary0l ts Group musl bg discb)sed to the Board of Trust8es in Ih8 Same vrdy as aFry otsr cg)ntrdCtU81 T&￿tiOnShIp a le￿Ied rty, tru5*•5 ar• Mt of 8rty s￿h oJnnBdK>n b8tsb*èn du￿ Ihè ￿r li q￿li)ft. Charity ge￿￿tys of wo3rJm5 on P*al TV rtsnnd rTK15trflhg donath)ns are distitjutsd throwh same TV in lThJba. Akaal TV (￿an￿1 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• eMp1J￿d by the charity, in Sne wilh HM gu*JelY￿ on 8fflr4o>w i¥Jh15. MD rer*Jts to Ih8 trustees on all employees, ra*s of Fey any sthewt to ￿(¥eaSe rMTd" IsKleiwJ aThJ approved. Rlsk ManaAem•nt Trustees are very aware ofts risks V*rykwKJ at￿￿ arKI takg mgasures Iv er￿￿0 project d81ivery arri¥e¥ ￿ tim8. as desaibed prcpct krop￿lS aThJ to ts ¢ured erKI be￿rI￿arles. F88dtfjc* repjwts inclusive of Wwilt8n. V•J•J arwj &￿[1￿8t1)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 Inte￿811Y aw8 cgJntrolb8d PmL*dures PLrt in F*e b Djntrol, al transaC1*￿S handling cl (ash aThJ and dala ploted￿ and ￿n￿l'an(* wilh Heallh & Safety of 5tsff arml vduntBer5, clients vi5itor5 k* otss. Pmc*durns 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$: it is also a way of bringing people together, strengthening community bonds and encouraging local families to support one another. 66 TPwh this wwect, Akaal All is "rs t￿l&j stroryer. moro carivj togeltw through falth, food and servirn. E•¢h Sunday b•glTrs with Naam Simran. followed by Kirtan. beforn the langar is pr•pared and serv•d. Lfjcol wnrnunity Mem￿r$ 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 spiri￿al 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 YeS￿nsIbl￿1ty 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 oPw￿nIty 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 adva￿ed 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 $ymbol for the wider community, encouraging more local people to visi( connect with the sangat and take part in community life. This project is about more than constructing a building. It is helping to build confi- dence. identity and unity among the Sikligar Sskh community in Kumata. By creating spiritual and community centre. Akaal Aid is supporting Sikh parchaar, strengthening local bonds and helping ensure that future generations have a place where they can leam. pray and remain connected to their faith. Pap t2 SELF-SUSTAINING EMPLOYMENT AND WOMEN'S EMPOWERMENT PROJECT- SIKLIGAR SIKHS, TELANGANA AND HYDERABAD As part ol Akaal Aid's yearty employment and M)men's empowe work, the charity continued lo support self-sllstainable livelihood OpF￿￿n1ties for the &kligar Sikh community in Telangana arKI Hyderabad. This project designed to help families move twards greater independence by giving them wactical tool% skills and incornevgeneratirwj opportunities. AID This year, Akaal Aid provided 50 welding machines to Sikligar Sikh men, enabling them to start or strengthen their own welding businesses. Welding is a practical trade with strong local dernand, and this support gives beneficiaries the means to earn a regular income, support their families and build long-temi financial stability. Alongside this. Akaal Aid also provided 50 sewing machines to women, allowing them lo begin tsilor- ing and stitching work from horne. This is especialty important lor women who may have household re- sponsibilitles OT limited access to outside employ- ment. Where required, training was also arranged so beneficiaries could use the rnachine$ 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 tr￿￿11. Akaal hel￿d 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*& T*hich afFected heath, safety￿d ylity of Ile. This¥Ms e¥*cid diffKult aNI stwlul fw wrynen t*tho 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 tr￿ts￿$ o)nsider that an audrt IS ￿t required for year luTrJer Sect*)n 144(21 dlhe Ctsrit*5 2011 (the 2011 Aclll and that an inde￿ndent8¥Arn$nali￿ is Wulr￿1. li 18 my reskK)r**Jlty tr).. 8x8mine the aco)unts ur¥J8r S8ckn 145 ofthe 2011 A(* lo follthy prot•durns lawj (kr•m in G8wal Dirnetths gi4￿ by Charty rTm5s￿n (Lwthr S8clbJn 1495Xbl of the 2011 P£ll; to 5tste whelher ￿rti￿j￿r rt¥tt8ts oJrt* tts myatsntKin Ba$1$ of the Independent •xamln*$ reptsl My emarninab'on was carr￿d out in aCc￿rdar￿ wlh ts Ger¢ral D1￿Cti￿$ by ts Cl• CommissK)n. kn examination ir￿l￿deS a r8view of the armlnting r8ixirds kept by the charity and cse 11 also i￿lKIeS consljerdii￿) ofany unusual items or ¢J￿￿O$u￿$ in acctyJnts. aThJ seeking eX￿anat￿r￿ Irom you as trustees Ix)nomirvJ any such ￿tter$. Tr* prLwJures undertaken (k) ￿)t wovmlè all the eVwJen￿ Ihat ¥DU￿ b8 fBouifBd in an aLKIrt. arKI corwu8nlty rn opinK)n 15 given as to ￿ther ￿ aC￿L￿ts p￿ent a at*J la* vivw. aTrJ ts reF*xt is to i1X￿ rrotknrs set in the statements Indowndont ¢￿mIne¢S $l¥tsm•nt In connection vthh my eyanrrinalicffi. n*r has Ixjnw to my altenticffl: 1- vthKh gNes me rea$(￿ab￿ (astse k* td*¥e trAL in any ma*r*l ￿$[￿(￿. ts re0vi￿￿￿ts to keep acwuntmg recAyds *ilh SeciKn 130 of the 2011 ACL a￿[ to p￿pare a¢(x)unts whith a(xx%d wrth ts actountwig recK¥ds and b) comttywth aco)untyry requreffents of ts 2011 kt 2- to Wh￿h. in my O￿nIon. attentDn shwhy be in ¢xder to enth a FKOF understandir¥J of acc%)￿ts to te reathd. Mazher S Aslam RR A￿)untants STATEMENT OF FINANCLAL ACTMTIES FOR THE YEAR ENDED 30 SEPTEMBER 2025 2025 2024 Total Incom• Donatlorv4 Donations and grants In¢om¥ frorn ¢h*rbiaW• ¥tt¥rfl1•1 Fthdts 667,&39 687339 .059 Ok￿r inctsn6 Tolal Inconmp 687239 687.339 566.059 EJtp•ndliur• EX￿rvj1tU￿8 on ra￿l¥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 SeFknmt*r2024 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 t*r* 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 F￿d5 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. At￿111￿nI poldes prepa¥atw of ts finanrial $lateff•r4swe a5fdk* Company IAlonMllon Th8 charty is wister*l in Ernjknd aThJ wa￿ *7th tr* Th• Is 28 Hamstead Road Hocklty. BIM)iffjh￿. B19 1DB The firwncial str￿men1$ ha¥• t*en a &¥)￿¥J basts in ReFth"rYJ by chal￿e$.. Slatsmnt ol Re0)￿ Pr8c*ce 8p¢4￿8b1tr ks ctsnl*s p￿￿ri￿vd thg accounts in *ilh ts Fin8ncial Rewts"ffj SlaTrJard in ts UK IFRS1021 leffeikn 1 Aprfl 20211 fcharth88 SfAiP IFRS1Q2fi, lh& Firnrtial R*p￿i￿a siwd•fd the UK (FRS 1021, Ih8 co￿n￿ Ad c￿llio$A￿ 2011 Assets ar¥1 liatsrrf*sar¥ iftit4ty at tx>slty Val￿ tmbjss in thtr 18k8n PAI￿nI098 cl r*rtain ex8mFI￿8 (￿ler￿e￿I by 8edkn 1.11 cl FAS1￿2 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$￿ting a ¢Yosh as a rwl 5*temEnts 12 Gpln¥£¢>nwn The Trustees have al th8 li￿ olaFyroMTrJ the financ4al ststo￿*nts a re&scfiab* exwktion Ihat th• charity has adequate res0w￿5 in oreralKThl exi5knrcetstre forEseeable In addition. the Tn￿￿e$ have ro 1n1enlK￿ lo *ind the ￿nY up in fv frxe5eeabk fulwe. 11 15 cx)fshYBTrd trwlts*rear¥ wrpnuy ￿ fflalerwl w￿rtaI￿$ IM￿d<￿ ts (*wty kn'rwJ at* tt) (xjnbrw in it¥ oJrrentfC￿￿. Tlws the Tru5tses o￿lIn￿ to*Jopl the ￿jIr￿ ¢xrThrn bay5 0fa(wj￿ Irs preFenTrJ tho na￿•31 slaterrnnts 13 Income ts the it8ml81 ha¥e b88n rr*L rt 1% trAI th8 ￿11 te aTrJ Ih8 amjnt can 8sur8d relhiw. Incorth frun grants o r8owise*J th8 Lthanty has entitign*rt b) ts ILTrts. pert0rrnan￿ ¢￿dItIonS haNE been it is yc4)ab* Ihat ts inoTh wll t¢ and ts arrwit can ￿ rneawred rel￿b￿. 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? Trw*es in luthararth cl Ihtr gtrr*ral ofthtr ClwrityarMI h•e t*8n kni)•*rwwJsts anyfi*)ds as rtstrictsd fill 13 Expenilture l extwdilwe 15 a¢rwiW fryon an arrnvLs bBws arKI Iws doss￿1 Wirg that agureg** all (x)Sts rèla￿1 lo the owry. Whtrrt C4JSts C¥rnt t* dir*tyal1rd>U￿ io Alloution of support SupFtsI 0)sls ar8 Ihc68 funcims th818*fj8t Il* ￿ dtl* d*tytoJtth* thanlatle actbwtss. SuFWt Costs *jrnlr#stra¢K￿. finarts. b￿n re8oJrces. infc￿8kn s￿1￿M8 These costs ha%* been albrAtsd tho w5ts ￿￿1r￿lUT%JsW￿j thBiilabkT ariwil*s 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￿ r￿j assets estimated useful lives tyann￿l 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 S￿rt IJ T•¥•tlort isa registered charnyind a5 i5 a tharitywithinthe m&iniw 01Stheth￿ 6 c4the FInan￿ 2010. Accordin*y, thecharity is potentsalty wtided tokmexampbon part 11 dthe ctrp0ratl￿ TaM*t 2010LYSxt￿ 256ofthETaYalxJTrL￿ch￿1Pth 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*• t*aed on ￿ asb"n*ato by rr¢n8gB￿￿I 0fti￿ S￿nt 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 ￿￿rial￿atter alW1b￿ d o)sts tefr*e&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 FLA￿ra¢S11Y￿ Cc6ts SW- Retail 39.286 392 55.292 39.286 39286 55,292 Totsl 2024 2025 H8ath. Edu￿kn. S￿1 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 •X￿nds1￿ 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. S*ill da%*byt (Wan 8UPFt 9 Chawlty R•sulls ) 5eparale stale￿￿1 of Firwn(¥l Athities lind￿fIr￿9 arxl Eyrmli￿rp A(xxw¢l b r8P)rt8d for the Chanty akne as F*rrr*￿￿ ty seckn 41Wof ts Ccrfnp8ri88 and Par4wh 397 01 Charibes SORP IFRS1021. Tr¢ inco￿￿ of tre Chantytrtre s*aTVAs£687339 ExpwKliiurv 1) £776.21& rnt der￿lf￿￿ 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 8￿Ta￿l 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 Re￿1 Legal & Profess￿1 Aco)unla E4En5es Sundry Bank dwry 3232 851 150 1.75) 74 12 1.024 401 554 TT 24