2023-10-30-accounts

Objectiv	es and	activ	itie	s
				SORP reference
Summary	of the purposes		of	Para 1.17	The advancement ofeducation and the
the charity	as set out	in its			relief ofthose in need by reason ofage,
governing	document				ill health, disability, financial hardship,
					poverty, victims ofnatural disaster or
					other disadvanta e b rovidin rants.
Summary ofthe main activities in relation to those				Para 1.17and 1.19	The company has received donations made grants and provided support or	and
purposes	for the public				emergency assistance to orphanages,
benefit, in	particular,	the			children centres, adult centres, medical
activities,	projects or	services			treatments/facilities, maternity care,
identified	in the accounts.				victims ofnatural disasters along with
					projects in liorocco, United Kingdom,
					Pakistan, Albania, Ilalawi and India.
Statement	confirming			Para 1.18	The trustees have had such regard.
whether the trustees		have
had regard to the guidance
issued by	the Charity
Commission on public
benefit

			SORP reference
Policy on	grant making		Para 1.38
Policy on	social investment		Para 1.38
including	program	related
investment
			Para 1.38

Achieve	men	ts and perf	ormance
				The charity	has supported disabled
				Orphanages	and Children's Centres by
				providing food and clothing, educational
Summary	of the main		Para 1.20	equipment,	medical equipment, beds,
achievements		ofthe charity,		wardrobes,	washroom and hygiene
identifying	the	difference the		facilities and playground facilities for
charity's	work	has made to		children up	to 16years ofage.
the circumstances of its
beneficiaries and any wider				Ithas also provided training for
benefits to society as a				management	and teachers.
whole.
				Improvements have been made
				to the kitchen, dining areas, living areas
				as well as providing new beds,
				wardrobes,	furniture and day to day
				essentials.
				In addition,	the centres have provided
				support for	the benefit ofthe elderly and
				the charity	has carried out improvements
				to the facilities and provided security
				measures.

Achievements against	Para 1.41
objectives set
Performance offundraising	Para 1.41
activities against objectives
set
Investment performance	Para 1.41
against objectives

Financial review
Review ofthe charity's		Para 1.21	The charity		has sufficient funds for its
financial position at the end			immediate		activities.
ofthe eriod
Statement explaining the		Para 1.22	The reserves are held			in line with the
policy for holding reserves			trustees'	estimate of		the funds needed to
stating why they are held			carry out	the charity's		immediate
			ob'ectives.
Amount ofreserves held		Para 1.22	f181,527
Reasons for holding zero		Para 1.22	N/A
reserves
Details offund materially	in	Para 1.24	NIA
deficit
Explanation of any		Para 1.23	NIA
uncertainties about the
charity continuing as a going
concern

ou ma cho	ose to include furt	her statements	where releva
			Donations
The charity's	principal	Para 1.47
sources offunds (including
any fundraising)
Investment	policy and	Para 1.46
objectives including any
social investment policy
adopted
A description	ofthe principal	Para 1.46
risks facing	the charity
Other

Description	of	charity's
trusts:

Type ofgoverning document:	Para 1.25	llemorandum	llemorandum	and Articles ofAssociation	and Articles ofAssociation
for example, Ir u:-:.'-:-!=. —:-..-.'
How is the charity	Para 1.25	Company	limited by guarantee
constituted?
Trustee selection methods	Para 1.25	Trustees	are	appointed	by the company's
including details ofany		directors
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees

Policies	and	procedures		Para 1.51
adopted	for the induction		and
training	oftrustees
The charity's		organisational		Para 1.51
structure	and	any wider
network	with	which the
charity works
Relationship		with any related		Para 1.51
parties
Other

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Funds held as custodian	Funds held as custodian	trustees	on behalf ofothers
Description ofthe assets		N/A
held in this capacity
Name and objects ofthe		N/A
charity on whose behalf	the
assets are held and how	this
falls within the custodian
charit 's ob'ects
Details ofarrangements	for	N/A
safe custody and
segregation ofsuch assets from the charit 's own assets

Names an	d addresses ofadv	isers (optional information)
Type of	Name	Address
adviser
Name of	chief executive or names ofsenior staff members		(optional	information)

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~ a			0 ~
				e
				O
						Restricted
				e 528 (0	Unrestricted funds	income funds	Endowment funds	Total this year	Total last year
								E	E
Fixed assets					F01	F02	F03	F04	F05
Intangible assets				801
Tangible assets				802
Heritage assets				803
Investments				804
		Total fixed assets		805
Current assets
Stocks
Debtors				eo7
Investments Cash at bank and	in	hand (Note 5)		eoe 809	18,527			1,5	158,501
	Total current assets			810	181,5 7			181,527	158,501
Creditors: amounts		falling due within
one year				811	960			960	870
Net current		assetsl(liabilities)		812	180,567			180,567	157,631
Total assets less current			liabilities	e13					157,631
Creditors. " amounts		falling due after
one year				814
Provisions for liabilities				815
Total net assets orliabilities				e15	180,567			180,567	157,631
Funds ofthe Charity
Endowment funds				817
Restricted income	funds			818
Unrestricted funds				810	180,567			180,567	157,631
Revaluation reserve				820
Fair value reserve				821
		Total funds		822	180,567			180,567	157,631

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			~ ~
Note 2			Accounting policies
2.2 INCOME
Recognition		of income	These are included in the Statement of Financial Activities (SoFA)when:
			~ the charity becomes entitled to the resources;
			~ it is more likely than not that the trustees will receive the resources;
			~ the monetary value can be measured with sufficient reliability.
Offsetting			There has been no offsetting ofassets and liabilities, or income and expenses, unless required or permitted by the FRS 102SORP or FRS102.
			Grants and donations are only included in the SoFA when the general income recognition
			criteria are met (5.10to 5.12FRS102SORP).
			In the case of performance related grants, income must only be recognised to the extent
			that the charity has provided the specified goods or services as entitlement to the grant
			only occurs when the performance related conditions are met (5.16FRS102SORP).
			Legacies are included in the SOFA when receipt is probable, that is, when there has
Legacies			been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control ofthe
			charity or have been met.
Government		grants	The charity has received government grants in the reporting period
			Gift Aid receivable is included in income when there isa valid declaration from the donor.
Tax reclaims		on	Any Gift Aid amount recovered on a donation is considered to be part ofthat gift and	is
donations	and gifts		treated as an addition to the same fund as the initial donation unless the donor or the
			terms ofthe appeal have specified otherwise.
Contractual		income and	This is only included in the SoFA once the charity has provided the related goods or
performance		related	services or met the performance related conditions.
grants
Donated goods			Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
			The costofany stock ofgoods donated for distribution to beneficiaries is deemed to be
			the fair value ofthose gifts at the time oftheir receipt and they are recognised on receipt.
			In the reporting period in which the stocks are distributed, they are recognised as an
			expense at the canying amount ofthe stocks at distribution.
			Donated goods for resale are measured at fair value on initial recognition, which is the
			expected proceeds from sale less the expected costs ofsale, and recognised in 'Income
			from other trading activities' with the corresponding stock recognised in the balance
			sheet. On its sale the value ofstock is charged against 'Income from other trading
			activities' and the proceeds from sale are also recognised as 'Income from other trading
			activities'.
			Goods donated for on-going use by the charity are recognised as tangible fixed assets
			and included in the SoFAas incoming resources when receivable.
			Gifts in kind for use by the charity are included in the SoFAas income from donations
			when receivable.
Donated services and			Donated services and facilities are included in the SOFA when received at the value of
facilities			the gift to the charity provided the value ofthe gift can be measured reliably.
			Donated services and facilities that are consumed immediately are recognised as income
			with an equivalent amount recognised as an expense under the appropriate heading	in
			the SOFA.
Support costs			The charity has incurred expenditure on support costs.
Volunteer	help		The value of any voluntary help received is not included in the accounts but is descdibed in the trustees' annual report.
Income from		interest	This is included in the accounts when receipt is probable and the amount receivable can

royalties and	royalties and	dividends	be measured reliably.
Income from		membership	Membership subscriptions received in the nature ofa gift are recognised in Donations		Yes*	No*	N/a*
subscrfpttons			and Legacies.
			Membership subscriptlons which gives a member the right to buy services or other		Yes*	No*	N/a*
			benefits are recognised as income earned from the provision ofgoods and services	as
			income from charitable activities.
Settlement claims	ofinsurance		Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother income in the SoFA.		Yes*	No*	N/a*
Investment losses	gains and		This includes any realised or unrealised gains or losses on the sale ofinvestments and any gain or loss resulting from revaluing investments to market value at the end of the		Yes	No	N/a'
			year.
2.3EXPENDITURE			AND LIABILITIES
Liability	recognltlon		Liabilities are recognised where it is more likely than not that there isa legal or constructive obligation committing the charity to pay out resources and the amount	ofthe	Yes*	No	N/a*
			obligation can be measured with reasonable certainty.
Governance costs		and support	Support costs have been allocated between governance costs and other support Governance costs comprise all costs involving public accountability ofthe charity and its		Yes"	No	N/a*
			compliance with regulation and good practice.
			Support costs include central functions and have been allocated to activity cost
			categories on a basis consistent with the use ofresources, eg allocating property costs		Yes*	No*	N/a"
			by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Grants with	perfonnance		Where the charity gives a grant with conditions for its payment being a speciflc level of
conditions			service or output to be provided, such grants are only recognised in the SoFA once	the	Yes"	No*	N/a'
			recipient ofthe grant has provided the specified service or output.
Grants payable without			Where there are no conditions attaching to the grant that enables the donor charity	to
performance		conditions	realistically avoid the commitment, a liability forthe full funding obligation must be		Yes*	No*	N/a
			recognised.
Redundancy		cost	The charity made no redundancy payments during the reporting period.		Yes*	No*	N/a
Deferred income			No material item ofdeferred income has been included in the accounts.		Yes*	No*	N/a*
Creditors			The charity has creditors which are measured at settlement amounts less any trade discounts		Yes*	No'	N/a"
Provisions for liabilities			A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate ofthe amount required to settle the obligation at the		Yes*	No"	N/a*
			reporting date
BasicRnancial instruments			The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102SORP. Subsequent measurement isas per paragraphs 11.17 to 11.19,FRS102SORP.		Yes'	No*	N/a*
2.4ASSETS
Tangible fixed assets for			These are capitalised ifthey can be used for more than one year, and cost at least
use by charity					Yes*	No	N/a*
			They are valued atcost.
			The depreciation rates and methods used are disclosed in note 14.
Intangible fixed assets			The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody		Yes*	No*	N/a*
			or legal rights. The amortisation rates and methods used are disclosed in note 15.
			They are valued at cost.		Yes"	No	N/a*
Heritage assets			The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysicai or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation		Yes"	No	N/a*
			rates and methods used as disclosed in note 16.
					Yes	No	N/a*
			They are valued atcost.
			Fixed asset investments in quoted shares, traded bonds and similar investments are
Investments			valued at initially atcost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be		Yes'	No	N/a*
			measured reliably in which case it is measured at cost less impairment.
			Investments held for resale or pending their sale and cash and cash equivalents with a		Yes*	No*	N/a*

	maturity date ofless than 1 year are treated as current asset investments
Stocks and work in	Stocks held for sale as part ofnon-charitable trade are measured at the	lower	or cost or		Yes*	No*	N/a*
progress	net realisable value.
	Goods or services provided as part ofa charitable activity are measured	at net		realisable	Yes*	No*	N/a*
	value based on the service potential provided by items ofstock.
	Work in progress is valued at cost less any foreseeable loss that is likely	to occur on the			Yes*	No	N/a
	contract,
	Debtors (including trade debtors and loans receivable) are measured on	initial
Debtors	recognition at settlement amount after any trade discounts or amount advanced			by the	Yes*	No*	N/a*
	charity. Subsequently, they are measured at the cash or other consideration		expected to
	be received.
Current asset investments	The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity ofloss than one year held for investment purposes				Yes*	No*	N/a*
	rather than to meet short-term cash commitments as they fall due.
					Yes*	No*	N/a
	They are valued at fair value except where they qualify as basic financial	instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROID
THOSE ABOVE

Note 3					Income	Income
																Restricted
					Analysis			ofincome						Unrestricted funds		income funds	Endowment funds	Total funds	Prior year f
Donations		Donations			and	ifls								140	254			140254	123,000
and legacies:		Gift Aid
		le acies
		General	grants provided						by government/other
		charities
		Membership			subscriptions					and sponsorships
		which are		in substance				donations
		Donated		oods,		facilities			and		services
		Other
													Total	140,254				140354	123,000
Charitable
activities:
		Other
													Total
Other trading
activities:
		Other
													Total
Income from		Interest	income
invesbnents:		Dividend		income
		Rental and			leasin		income
		Other
													Total
Separate
material	item
ofincome
													Total
Other:		Conversion			ofendowment					funds into income
		Gain on	disposal			of	a tangible				fixed asset		held
		for chari		s own		use
		Gain on	disposal			of	a programme related
		investment
		Royalties		from the exploitation							ofintellectual
		ro e	ri		hts
		Other
													Total
TOTAL INCOME														140	254			140254	123,000
Other information:
All income	in the prior year				was unrestricted					except for.		(please
provide descr/ption and amounts}														Not A	licable
Where any endowment fund					is converted				into income in			the
reporting	period, please		give the reason					for		the conversion.
														Not a	licable
Within the	income items		above the following							items are material:
(please disclose the nature,					amount		and	any prior year
amounts)														Not a	Iicable
Where sums originally denominated							in foreign				currency	have
been included		in income,	explain the basis on which those
sums have been translated					into sterling			(or		the	currency	in
which the	accounts are drawn up).													Not a	licable

					This year	Last year
			Description
Government	grant 1
Government	grant 2
Government	grant 3
Other
				Total
Please provide details ofany
unfulfilled conditions and other
contingencies attaching togrants
that have been recognised in income.
Please give	details ofother forms of
government	assistance	from which
the chari ty	has directly	benefited.

Note 5	Donated goods, facilities and services
		This year	Last year
			E
Seconded staff
Use ofproperty
Other
Please provide details	ofthe
accounting policy for	the recognition
and valuation ofdonated goods,
facilities and services.
Please provide details	ofany
unfulfilled conditions	and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of	other forms of
other donated goods and services not
recognised in the accounts, eg
contribution ofunpaid	volunteers.

CC17a (EX￿1) 1110712024

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			Amounts	falling due	Amounts	falling due after	falling due after
			within one year		more	than	one year
			This year	Last year	This year		Last year
Accruals	for grants payable
Bank loans and overdrafts
Trade creditors
Payments	received on	account for contracts
or performance-related		grants
Accruals	and deferred	income	960	870
Taxation	and social security
Other creditors
		Total		870

Movement in deferred income account			This year	Last year
				f.
Balance at the start ofthe reporting	period
Amounts added in current period
Amounts released to income from	previous	periods
Balance at the end ofthe reporting	period

Note	24 Cash at bank and	in hand
					This year	Last year
						f.
Short	term cash investments	{lessthan 3months	maturity	date)
Short	term deposits
Cash	at bank and on hand				181,527	158,501
Other
Total					,5 7	15,501

					Amounts paid or	Amounts paid or	benefit value
						This ear			Lastyear
		Legal authority	(eg	Remuneration	Pension	Redundancy	Other	TOTAL
Name	oftrustee	order, governing document)			contribution	(includ)ng loss of oflice)lex
						gratia

No trustee expenses	have	been incurred	(True or False)			TRUE
		Type ofexpenses reimbursed			This year	Lastyear
Travel
Subsistence
Accommodation
Other (please specify):
				TOTAL

including where funds have been held as agent f provkted.	including where funds have been held as agent f provkted.	orrelated pa	rties. Ifthere are no such	rties. Ifthere are no such	transactions, p	lease enter 'true' in the box	lease enter 'true' in the box
There have been no related party transactions in		the reporting	period (True or False)			FALSE
							Amounts
Name ofthe trustee or related party Relationship to charity	Description ofthe transaction(s)		Amount		Balance at period end	Provision for bad debts at period end	written off during reporting
							rlod
AMT Lawyers Ltd Common	Donations	received		119800
control
In relation to the transactions above,	please provide the
terms and conditions, including any security and		the nature
ofany payment fconsideratfonj to beprovidedin
settlement.			Not a	licable
Forany related party, please provide	details ofany
guarantees given orreceived.			Not a	plicable

			~ ~ ~ ~ ~
	Report to the
trustees/directors/ members of			AMT Foundation Limited
On accounts for		the year	30October 2023
		ended
			Charity no.: 1172073 Company no.: 9172230
Set	out on pages		1-18
			I report to the charity trustees on my examination ofthe accounts ofthe
			Company for the year ended 30i1OI2019.
Responsibilities		and	As the charity's trustees ofthe Company (who are also the directors ofthe
basis ofreport			company for the purposes ofcompany law), you are responsible for the
			preparation ofthe accounts in accordance with the requirements ofthe
			Companies Act 2006 ("the 2006Act").
			Having satisfied myself that the accounts ofthe Company are not required
			to be audited for this year under Part 16of the 2006Act and are eligible for
			independent examination, I report in respect of my examination ofyour
			charity's accounts as carried out under section 145ofthe Charities Act 2011
			("the 2011Act"). In carrying out my examination, I have followed the
			Directions given by the Charity Commission (under section 145(5)(b)ofthe
			2011Act.
Independent			I have completed my examination. I confirm that no material matters have
examiner's	statement		come to my attention which gives me cause to believe that:
			~ accounting records were not kept in accordance with section 386ofthe
			Companies Act 2006; or
			~the accounts do not accord with such records; or
			~the accounts do not comply with relevant accounting requirements under
			section 396ofthe Companies Act 2006 other than any requirement that the
			accounts give a 'true and fair' view which is not a matter considered as part
			ofan independent examination; or
			~the accounts have not been prepared in accordance with the Charities
			SORP (FRS102).

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