## **GIVE A HAND**
## **COMPANY LIMITED BY GUARANTEE**
**TRUSTEES' REPORT & FINANCIAL STATEMENT**
**FOR THE YEAR ENDED 31ST OCTOBER 2023 COMPANY REGISTRATION NO: 09833044 CHARITY REGISTRATION NO: 1170329**
## **GIVE A HAND**
|**CONTENTS**||
|---|---|
||**Page**|
|Directors / Trustees|1|
|Trustees Report|2-6|
|Independent Review|7|
|Income and Expenditure Account|8|
|Balance Sheet|9|
|Notes to the accounts|10 - 12|
## **GIVE A HAND**
## **DIRECTORS / TRUSTEES AND PROFESSIONAL ADVISORS**
**DIRECTORS / TRUSTEES:** ABDULLAH MUHSIN MAHMUD NORRIS CHERON ADAMA BAH BABOUCAR BALA GAI **SECRETARY:** CHERON ADAMA BAH **BUSINESS ADDRESS:** 42 Raby Street MANCHESTER M16 7DJ **BANKERS:** NATWEST BANK 11 SPRING GARDENS MANCHESTER M2 1FB AL RAYAN BANK MANCHESTER M13 0RX
**ACCOUNTANTS:** ZAHEER AND COMPANY 63 KINGSWAY BURNAGE MANCHESTER M19 2LL
Page 1
**INDEPENDENT EXAMINER’S REPORT**
## **TO THE TRUSTEES OF GIVE A HAND**
I report on the accounts of **Give A Hand** , registered charity number 1170329 for the accounts year ended 31st October 2023 set out on pages 4 to 8.
## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER**
The charity's trustees are responsible for the preparation for the accounts in accordance with the requirement of the Charities Act 2011 (''the Act''). The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts (under section 145 of the 2011 Act)
- to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Act); and in accordance FRS 102 SORP
- to state whether particular matters have come to my attention.
## **BASIS OF INDEPENDENT EXAMINER'S REPORT:**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **INDEPENDENT EXAMINER’S STATEMENT:**
In connection with our examination, no matter has come to my attention;
- (1) which gives me reasonable cause to believe that in any material respect the requirements
- **.** to keep accounting records in accordance with section 41 of the Act; and
**.** to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Mr. Farroukh Zaheer (FCCA) Zaheer and Company**
Chartered Certified Accountants and Registered Auditors 63 Kingsway Burnage Manchester M19 2LL Date:
Page 7
## **GIVE A HAND**
## **RECEIPTS AND EXPENDITURES ACCOUNT**
## **FOR THE YEAR ENDED 31ST OCTOBER 2023**
**----- Start of picture text -----**
Notes 2022-23 2021-22
£ £ £ £ £
Un-restricted Restricted Endowment Total Total
INCOME AND ENDOWMENTS Funds Funds Funds
DONATIONS AND LEGACIES 1 62,732 - - 62,732 58,297
TOTAL INCOME 62,732 - - 62,732 58,297
LESS: EXPENDITURE
EXPENDITURE ON RAISING FUNDS 4 1,666 - - 1,666 109
EXPENDITURE ON CHARITABLE ACTIVITIES 4.1 59,294 - - 59,294 58,287
TOTAL EXPENDITURE 60,961 - - 60,961 58,396
NET INCOME / EXPENDITURE 7 1,771 - - 1,771 (98)
TOTAL FUNDS BROUGHT FORWARD 7 (6) - - (6) 92
TOTAL FUNDS CARRIED FORWARD 1,765 - - 1,765 (6)
**----- End of picture text -----**
Page 8
## **GIVE A HAND BALANCE SHEET FOR THE YEAR ENDED 31ST OCTOBER 2023**
|**Notes**
**CURRENT ASSETS**
Cash at bank and in hand
5
**CURRENT LIABILITIES**
Creditors: amount falling due within
6
one year
NET CURRENT ASSETS
TOTAL NET ASSETS
**THE FUNDS OF THE CHARITY:**
**Un-restricted Funds:**
**Restricted Funds:**
**TOTAL CHARITY FUNDS**|**£**
**£**
2,425
2,425
660
660
1,765
**1,765**
1,765
**1,765**
**2022-23**|**£**
**£**
594
594
600
600
(6)
**(6)**
(6)
**(6)**
**2021-22**|
|---|---|---|
For the year ending 31st October 23 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies and under charities Act 2011.
## **Directors' responsibility:**
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts
The accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006, with the Financial Reporting Standard for Smaller Entities (effective April 2008) and FRS 102 SORP.
The Charity is subject to Independent Examination under charity legislation, and the report is on page '6'.
Approved on behalf of the Board
We approve these accounts and confirm that we have made available all the information and explanations for their preparation.
## **Trustees:**
ABDULLAH MUHSIN MAHMUD NORRIS
**Date :** 17/07/2024
Page 9
## **GIVE A HAND**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31ST OCTOBER 2023**
|**Note: 1**
**INCOME AND ENDOWMENTS**
Donations and Legacies||**Un-restricted**
**£**
62,732
**62,732**|**Restricted**
**Endowment**
**£**
**£**
-
-
**-**
**-**
**2022-23**|**Total**
**£**
62,732
**62,732**|**2021-22**
**Total**
**£**
58,297
**58,297**|
|---|---|---|---|---|---|
## **Note: 2**
## **ACCOUNTING POLICIES**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with Recommended Accounting Practice 2015', (FRS 102 SORP), 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.
## **Accounting convention**
The financial statements are prepared, on a going concern basis, under the historical cost convention. The charity is mainly dependent on continuing donations and as a consequence the going concern basis is also dependent on the continuing of donations.
## **Incoming resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
## **Recognition of liabilities and expenditure**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fund raising purposes.
**Page 10**
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
All costs are allocated between the expenditure categories of Statement of financial activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly , and others are apportioned on an appropriate basis.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. It is the policy of the Board of Trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them.
## **Note: 2.1**
## **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.
## **Note: 3**
## **TRUSTEES REMUNERATION**
All trustees provide their services to the charity free of charge without any remuneration
**Page 11**
## **Note: 4**
## **EXPENDITURE ON RAISING FUNDS**
|**Note: 4**
**EXPENDITURE ON RAISING FUNDS**||||||
|---|---|---|---|---|---|
|**Un-restricted**
**£**
Travelling
Usage
1,666
**1,666**
**Note: 4.1**
**EXPENDITURE ON CHARITABLE ACTIVITIES**
Charitable Activities
Usage
53,292
Accountancy Charges
Usage
690
Bank Charges
Usage
12
**SUPPORT COSTS:**
Advertising
Usage
180
Printing, Postage & Stationery
Usage
1,306
Telephone & Internet
Usage
1,018
Repairs and Maintenance
Usage
561
General Expenses
Usage
2,236
**59,294**
**Note: 5**
**CASH AT BANK AND IN HAND**
Cash at Bank Al Rayan
Cash in Hand
**Note: 6**
**CREDITORS: Amount falling due within one year**
Accruals and other Creditors
**Note: 7**
**ACCUMULATED FUNDS**
**Un-restricted**
Opening Funds as at 01/11/2022
(6)
Net income/expenditure
1,771
Closing funds as at 31/10/2023
**1,765**
**Basis of**
**allocation**|**Restricted**
**Endowment**
**£**
**£**
-
-
**-**
**-**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**-**
**2022-23**
2,061
364
**2,425**
660
**660**
**Restricted**
**Endowment**
-
-
-
-
**-**
**-**
**2022-23**||**Total**
**£**
1,666
**1,666**
53,292
690
12
180
1,306
1,018
561
2,236
**59,294**
**Total**
6
1,771
**1,765**||**Total**
**£**
109
**109**
50,520
1,050
699
84
795
2,147
1,444
1,548
**58,287**
**2021-22**
230
364
**594**
600
**600**
**2021-22**
**Total**|
|Charitable Activities
Usage
Accountancy Charges
Usage
Bank Charges
Usage
**SUPPORT COSTS:**
Advertising
Usage
Printing, Postage & Stationery
Usage
Telephone & Internet
Usage
Repairs and Maintenance
Usage
General Expenses
Usage
**Note: 5**
**CASH AT BANK AND IN HAND**
Cash at Bank Al Rayan
Cash in Hand
**Note: 6**
**CREDITORS: Amount falling due within one**
Accruals and other Creditors
**Note: 7**
**ACCUMULATED FUNDS**
Opening Funds as at 01/11/2022
Net income/expenditure
Closing funds as at 31/10/2023||||||
|||-|||92
(98)
**(6)**|
**Page 12**