## # ## ## ## ## ## ## |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||||| ## |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)| ## ## ## |~
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| ## ||||~
~|| |---|---|---|---|---| |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 ## ||||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).|