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2025-05-05-accounts

Charity registration number: 1170370

CLIFTON BABA FOUNDATION TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 MAY 2025

M Cubed Limited

Clifton Baba Foundation Contents

Page
Trustees' Report 1—3
Accountant's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7—9
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 10

Clifton Baba Foundation Trustees' Report For The Year Ended 5 May 2025

The trustees present their report and the financial statements for the year ended 5 May 2025.

Objectives and Activities

Aims and Objectives

The charity's objective are for the public benefit the relief of poverty and advancement of education of people in Uganda, in particular but not exclusively the area of Jinja. To promote sustainable development for the benefit of the public by the relief of poverty and the improvement of the conditions of life in socially and economically disadvantaged communities. Sustainable development means 'development which meets the needs of the present without compromising the ability of the future generations to meet their own needs'

Significant Activities

During the year, the charity made a contribution of £18,592 to the Far Away Friends. Far Away Friends is a Charitable organisation and no goods or services were exchanged for the provision of this.

Additionally, the charity also made a contribution of £5,000 to the 13 Foundation, a charitable organisation, and no goods or services were exchanged for the provision of this.

Public Benefit

No work has been undertaken by the charity this year apart from the above donation. The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

Main Achievements

Due to the remnants and after effects of the covid pandemic, the charity have been unable to arrange for project work to start in Jinja, however will be looking at progressing activities in 2026.

Structure, Governance and Management

Governing Document

The charity is a charitable incorporated organisation, formed and registered as a charity on 24 November 2016. The charity is established under a constitution of charity deed which established the objects and powers of the charity and is governed under its deed. None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Trustee Selection Methods

The Charity has a management committee of trustees who meet regularly and are responsible for the strategic direction and policy of the charity. At present the committee has 4 members from a variety of backgrounds.

All trustees of the Charity give their time voluntarily and receive no benefits from the charity.

Reference and Administrative Details

Trustees

Mr Shahid Sheikh - Chair

Page 1

Clifton Baba Foundation Trustees' Report (continued) For The Year Ended 5 May 2025

Mr Muhammad Khan Mr Richard Hampshire Mr Jayant Lakhani

Charity Number

1170370

Principal Address

Global Contract Backers Ltd 3 Sheene Road LEICESTER LE4 1BF

Accountants

M Cubed Limited Unit 8 The Courtyard Gaulby Lane Stoughton LE2 2FL

Page 2

Clifton Baba Foundation Trustees' Report (continued) For The Year Ended 5 May 2025

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:

observe the methods and principles in the Charity SORP;

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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 responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Jayant Lakhani

Trustee 27/11/2025

Page 3

Clifton Baba Foundation Accountant's Report For The Year Ended 5 May 2025

Accountant's report to the board of trustees on the preparation of the unaudited statutory accounts of Clifton Baba Foundation for the year ended 5 May 2025.

In order to assist you to fulfil your duties under the Charities Act 2011, we have prepared for your approval the financial statements of Clifton Baba Foundation for the year ended 5 May 2025 which comprise the Statement of Financial Activities (including Income and Expenditure Account), Statement of Financial Position and the related notes from the charity’s accounting records and from information and explanations which you have provided us with.

This report is made solely to the board of trustees of the charity, as a body, in accordance with our letter of engagement dated . Our work has been undertaken solely to prepare for your approval the financial statements of Clifton Baba Foundation, and state those matters that we have agreed to state to the board of trustees of the charity, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clifton Baba Foundation and its board of trustees, as a body, for our work or for this report.

It is your duty to ensure that Clifton Baba Foundation has kept sufficient accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and surplus or deficit of the charity. You consider that Clifton Baba Foundation is exempt from the requirement to have a statutory audit or an independent examination for the year ended 5 May 2025.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

27/11/2025

M Cubed Limited Unit 8 The Courtyard Gaulby Lane Stoughton LE2 2FL

Page 4

Clifton Baba Foundation Statement of Financial Activities For The Year Ended 5 May 2025

Notes
EXPENDITURE ON:
Charitable activities:
4
The Prevention Or Relief Of Poverty
NET EXPENDITURE
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
9
2025
Unrestricted
funds
£
(25,392)
2024
Unrestricted
funds
£
(15,180)
(25,392) (15,180)
(25,392)
304,838
(15,180)
320,018
279,446 304,838

The notes on pages 7 to 9 form part of these financial statements.

Page 5

Clifton Baba Foundation Statement of Financial Position As At 5 May 2025

Notes
CURRENT ASSETS
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
8
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
9
On behalf of the board
Mr Jayant Lakhani
Trustee
27/11/2025
2025
Unrestricted
funds
£
281,246
2024
Total
funds
£
309,578
281,246
(1,800)
309,578
(4,740)
279,446 304,838
279,446 304,838
279,446 304,838
279,446 304,838
279,446 304,838

The notes on pages 7 to 9 form part of these financial statements.

Page 6

Clifton Baba Foundation Notes to the Financial Statements For The Year Ended 5 May 2025

1. General Information

Clifton Baba Foundation is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1170370. The principal address is Global Contract Backers Ltd, 3 Sheene Road, LEICESTER, LE4 1BF.

2. Statement of Compliance

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention.

The charity is a Public Benefit Entity as defined by FRS 102.

3.2. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

4. Analysis of Expenditure

.
Analysis of Expenditure
The Prevention Or Relief Of Poverty
The Prevention Or Relief Of Poverty
.
Grants Payable
The Prevention Or Relief Of Poverty
Grant
funding of
activities
(see note 5)
£
23,592
Support
costs
(see note 6)
£
1,800
2025
Total
£
25,392
Grant
funding of
activities
(see note 5)
£
12,084
Support
costs
(see note 6)
£
3,096
2024
Total
£
15,180
2025
Grants to
Institutions
£
23,592
2024
Grants to
Institutions
£
12,084

5. Grants Payable

Page 7

Clifton Baba Foundation Notes to the Financial Statements (continued) For The Year Ended 5 May 2025

6. Support Costs

.
Support Costs
General administration:
Accountancy fees
General administration:
Accountancy fees
2025
The
Prevention
Or Relief Of
Poverty
£
1,800
2024
The
Prevention
Or Relief Of
Poverty
£
3,096

7. Average Number of Employees

Average number of employees during the year was: NIL (2024: NIL)

8. Creditors: Amounts Falling Due Within One Year

.
Creditors: Amounts Falling Due Within One Year
Accruals and deferred income
.
Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Total funds
As at 6 May
2024
£
304,838
2025
£
1,800
Expenditure
£
(25,392)
2024
£
4,740
As at 5 May
2025
£
279,446
304,838 (25,392) 279,446
As at 6 May
2023
£
320,018
Expenditure
£
(15,180)
As at 5 May
2024
£
304,838
320,018 (15,180) 304,838

9. Movement in Funds

10. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

Page 8

Clifton Baba Foundation Notes to the Financial Statements (continued) For The Year Ended 5 May 2025

No trustee expenses have been incurred.

11. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 9

Clifton Baba Foundation Detailed Statement of Financial Activities For The Year Ended 5 May 2025

EXPENDITURE ON:
Charitable Activities:
The Prevention Or Relief Of Poverty
Grants
Accountancy fees
NET EXPENDITURE
2025
Total
funds
£
(23,592)
(1,800)
2024
Total
funds
£
(12,084)
(3,096)
(25,392) (15,180)
(25,392) (15,180)
(25,392) (15,180)

Page 10