## **DH Foundation**
## **Charity No. 1172092**
## **Trustee's Report and Unaudited Accounts**
**05 April 2025**
**DH Foundation Contents**
||Pages|
|---|---|
|Trustee's Annual Report|1 to 1|
|Independent Examiner's Report|-|
|Statement of Financial Activities|2|
|Balance Sheet|3|
|Statement of Cash flows|4|
|Notes to the Accounts|5|
|Detailed Statement of Financial Activities|6|
## **DH FOUNDATION**
**Trustee’s Annual Report For the year ended 5 April 2025**
## **Reference and Administrative Details**
**Charity name:** DH Foundation **Charity number:** 1172092
## **Principal office:**
31 Church Road, London, E12 6AD
## **Trustee:**
The following trustee served during the year and up to the date of this report:
- Mohamad Ullah
- Imran Nabi
- Abdul Rouf
- Homayun Kamal
- Mohammed Ahmed
## **Key Management Personnel Accountants:**
Grip Business 101 Lockhurst Lane Coventry CV6 5SF
## **Structure, Governance and Management**
DH Foundation is a charitable organisation governed by its Trust Deed and operates in accordance with the Charities Act 2011. The charity is managed by the trustee, who is responsible for the strategic direction, governance, and financial oversight of the charity.
The trustee is responsible for ensuring that the charity operates within its charitable objectives, complies with legal and regulatory requirements, and manages the charity’s resources prudently. No material changes to the governance structure occurred during the reporting period.
## **Objectives and Activities**
The primary objective of DH Foundation is to pursue charitable activities for the public benefit in accordance with its governing document.
The charity seeks to:
- Address social and community needs through charitable support and activities
- Promote relief and assistance where it is most needed
- Ensure that resources are applied efficiently and effectively to achieve meaningful charitable outcomes
The trustee reviews the charity’s objectives annually to ensure they remain relevant and aligned with public benefit requirements.
**Public Benefit**
The trustee confirms that, in planning and carrying out the charity’s activities during the year, due regard was given to the Charity Commission’s guidance on public benefit. The activities undertaken during the year were directed toward achieving positive outcomes for ~~beneficiaries and the wider community.~~
## **Strategies for Achieving Objectives**
DH Foundation’s strategy focuses on:
- Securing voluntary income through donations
- Careful allocation of funds toward charitable activities
- Maintaining appropriate cost control and governance standards
- Ensuring sustainability through prudent financial management
The trustee monitors performance against objectives through regular reviews of financial results and activity outcomes.
## **Achievements and Performance**
During the year ended 5 April 2025, DH Foundation continued to deliver its charitable activities despite a challenging funding environment.
Total income for the year amounted to **£40,815** , all derived from donations and legacies. This represented a significant decrease compared with the prior year, reflecting reduced donation levels.
Total expenditure for the year was **£60,163** , comprising:
- **£841** on fundraising activities
- **£53,878** on charitable activities, including governance costs
- **£5,444** on other support and administrative costs
As a result, the charity recorded a **net expenditure of £19,348** for the year.
Despite the reduction in income, the trustee ensured that charitable activities continued and that expenditure was managed responsibly to support the charity’s objectives.
## **Financial Review**
## **Financial Position**
At 5 April 2025, the charity’s total funds amounted to **£12,393** (2024: £31,741). All funds were unrestricted and available for use at the discretion of the trustee in furtherance of the charity’s objects.
The charity held **cash and cash equivalents of £8,865** at the year end (2024: £35,414). Net current assets amounted to **£12,393** .
## **Reserves Policy**
The trustee considers the level of reserves annually, taking into account ongoing commitments, anticipated expenditure, and future income prospects. Given the reduction in income during the year, reserves decreased accordingly.
The trustee believes that the level of reserves held at year end remains sufficient to meet short-term obligations while the charity continues to pursue its fundraising and charitable activities.
## **Principal Risks and Uncertainties**
The trustee has identified the following principal risks:
- **Income volatility** , due to reliance on voluntary donations
- **Cash flow pressures** , arising from reduced income levels
- **Operational risk** , including compliance and governance responsibilities
These risks are mitigated through:
- Ongoing monitoring of income and expenditure
- Maintaining prudent cash management
• Ensuring compliance with statutory and regulatory requirements
## **Plans for Future Periods**
In the coming year, the trustee intends to:
- Explore opportunities to increase donation income
- Maintain tight control over expenditure
- Continue delivering charitable activities aligned with the charity’s objectives
- Strengthen financial resilience and sustainability
## **Statement of Trustee Responsibilities**
The trustee is responsible for preparing the Trustee’s Annual Report and the financial statements in accordance with applicable law and regulations.
The trustee is responsible for keeping proper accounting records that disclose with reasonable accuracy the financial position of the charity and enable the preparation of financial statements that comply with the Charities Act 2011. The trustee is also responsible for safeguarding the assets of the charity and for taking reasonable steps to prevent and detect fraud and other irregularities.
## **Approval**
This report was approved by the trustee and signed on their behalf.
**Signed:**
**Mohammed Ullah Chair of the Board of Trustees**
**DH Foundation Independent Examiners Report**
## **Independent Examiner's Report to the trustee of DH Foundation**
I report to the trustees on my examination of the financial statements of DH Foundation for the year ended 5 April 2025.
## **Responsibilities and basis of report**
As the charity's trustee you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Grip Business 101 Lockhurst Lane Coventry
CV6 5SF
13 January 2026
**DH Foundation Statement of Financial Activities**
## **for the year ended 5 April 2025**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
**Total**
**Expenditure on:**
Raising funds
4
Charitable activities
5
Other
6
**Total**
Net gains on investments
**Net (expenditure)/income**
Transfers between funds
**Net (expenditure)/income**
**before other gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Total funds**|**Total funds**|
|---|---|---|---|---|
|||**2025**|**2025**|**2024**|
|||**£**|**£**|**£**|
||||||
|||40,815|40,815|284,603|
|||40,815|40,815|284,603|
||||||
|||841|841|1,188|
|||53,878|53,878|202,470|
|||5,444|5,444|62,073|
|||60,163|60,163|265,731|
|||-|-|-|
|||(19,348)|(19,348)|18,872|
|||-|-|-|
|||(19,348)|(19,348)|18,872|
||||||
|||(19,348)|(19,348)|18,872|
||||||
|||31,741|31,741|12,869|
|||12,393|12,393|31,741|
||||||
||||||
||||||
**DH Foundation Balance Sheet**
**at 5 April 2025**
|**Charity No. 1172092**
**Current assets**
Cash at bank and in hand
**Creditors:**Amount falling due within one year
8
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
9
**Unrestricted funds**
9
General funds
**Reserves**
9
**Total funds**
Approved by the trustees on 13 January 2026
And signed on their behalf by:|**2025**
**£**
8,865
8,865
3,528
12,393
12,393
12,393
12,393
12,393
12,393
12,393|**2024**
**£**
35,414|
|---|---|---|
|||35,414
(3,673)|
|||31,741
31,741|
|||31,741|
|||31,741|
|||31,741|
|||31,741|
|||31,741|
||||
## Mohammed Ullah
Chair of the Board of Trustees 13 January 2026
**DH Foundation Notes to the Accounts**
## **for the year ended 5 April 2025**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
- Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
- Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
**DH Foundation Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
**DH Foundation Notes to the Accounts**
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
**DH Foundation**
## **Notes to the Accounts**
2 **Statement of Financial Activities - prior year**
|2
**Statement of Financial Activities - prior year**||||
|---|---|---|---|
|**Income and endowments from:**
Donations and legacies
**Total**
**Expenditure on:**
Raising funds
Charitable activities
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
3
**Income from donations and legacies**
4
**Expenditure on raising funds**
_Fundraising trading costs_|**Unrestricted**
**funds**
**2024**
**£**
88,603
88,603
709
-
60,944
61,653
26,950
26,950
26,950
12,870
39,820
**Unrestricted**
**£**
40,815
40,815
**Unrestricted**
**£**
841
841|**Restricted**
**funds**
**2024**
**£**
195,999
195,999
479
202,470
1,129
204,078
(8,079)
(8,079)
(8,079)
-
(8,079)
**Total**
**2025**
**£**
40,815
40,815
**Total**
**2025**
**£**
841
841|**Total funds**
**2024**
**£**
284,602|
||||284,602
1,188
202,470
62,073|
||||265,731|
||||18,871|
||||18,871|
||||18,871
12,870|
||||31,741|
||||**Total**
**2024**
**£**
284,603|
||||284,603|
||||**Total**
**2024**
**£**
1,188|
||||1,188|
**DH Foundation Notes to the Accounts**
5 **Expenditure on charitable activities**
|5
**Expenditure on charitable activities**|||||
|---|---|---|---|---|
|_Expenditure on charitable_
_activities_
_Governance costs_
6
**Other expenditure**
Employee costs
Premises costs
General administrative costs
Legal and professional costs
7
**Staff costs**
Salaries and wages
No employee received emoluments in excess
8
**Creditors:**
amounts falling due within one year
Other taxes and social security
Other creditors
9
**Movement in funds**
**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**|of £60,000.
**At 6 April**
**2024**
31,741
31,741|**Unrestricted**
**£**
53,878
53,878
**Unrestricted**
**£**
-
2,602
2,092
750
5,444
**2025**
-
-
**2025**
**£**
(11,879)
8,351
(3,528)
**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
40,815
40,815|**Total**
**2025**
**£**
53,878
53,878
**Total**
**2025**
**£**
-
2,602
2,092
750
5,444
**Resources**
**expended**
**£**
(60,163)
(60,163)|**Total**
**2024**
**£**
202,470|
|||||202,470|
|||||**Total**
**2024**
**£**
36,561
3,229
4,241
18,042|
|||||62,073|
|||||**2024**
36,561|
|||||36,561|
|||||**2024**
**£**
-
3,673|
|||||3,673|
|||||**At 5 April**
**2025**
**£**
12,393|
|||||12,393|
**DH Foundation Notes to the Accounts**
## 10 **Analysis of net assets between funds**
|10 **Analysis of net assets between funds**||||
|---|---|---|---|
|Net current assets
11 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**At 6 April**
**2024**
**£**|**Unrestricted**
**funds**
**£**
12,393
12,393
**Cash flows**
**£**|**Total**
**£**
12,393|
||||12,393|
||||**At 5 April**
**2025**
**£**|
||35,414|(26,549)|8,865|
||35,414
35,414|(26,549)
(26,549)|8,865|
||||8,865|
|||||
**DH Foundation Statement of Cash flows for the year ended 5 April 2025**
|**Cash flows from operating activities**
**Net (expenditure)/income per Statement of Financial Activities**
**Adjustments for:**
(Decrease)/Increase in trade and other payables
**Net cash (used in)/provided by operating activities**
**Net cash from investing activities**
**Net cash from financing activities**
**Net (decrease)/increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**|**2025**
**£**
(19,348)
(7,201)
(26,549)
-
-
(26,549)
35,414
8,865|**2024**
**£**
18,871
3,673|
|---|---|---|
|||22,544|
|||-|
||||
|||-|
||||
|||22,544|
|||12,870|
|||35,414|
||||
|**Components of cash and cash equivalents**|||
|Cash and bank balances|8,865|35,414|
||||
||8,865|35,414|
**DH Foundation Detailed Statement of Financial Activities**
## **for the year ended 5 April 2025**
|**Income and endowments from:**
Donations and legacies
**Total income and endowments**
**Expenditure on:**
Costs of other trading activities
**Total of expenditure on raising**
**funds**
Charitable activities
**Total of expenditure on charitable**
**activities**
Salaries/wages
Premises costs
Rent
Rates
Light, heat and power
General administrative costs,
including depreciation and
amortisation
Bank charges
Software, IT support and related
costs
Subscriptions
Sundry expenses
Legal and professional costs
Audit/Independent examination
fees
Consultancy fees
Other legal and professional
costs|**Unrestricted**
**funds**
**2025**
**£**
40,815
40,815
40,815
841
841
841
53,878
53,878
53,878
-
-
-
1,095
1,507
2,602
618
545
929
-
2,092
750
-
-
750|**Total funds**
**2025**
**£**
40,815
40,815
40,815
841
841
841
53,878
53,878
53,878
-
-
-
1,095
1,507
2,602
618
545
929
-
2,092
750
-
-
750|**Total funds**
**2024**
**£**
284,603|
|---|---|---|---|
||||284,603|
||||284,603
1,188|
||||1,188|
||||1,188
202,470|
||||202,470|
||||202,470
36,561|
||||36,561|
||||551
-
2,678|
||||3,229|
||||326
359
2,933
623|
||||4,241|
||||7,080
8,610
2,352|
||||18,042|
## **DH Foundation Detailed Statement of Financial Activities**
|**DH Foundation**
**Detailed Statement of Financial Activities**||||
|---|---|---|---|
|**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net (expenditure)/income**
**Net (expenditure)/income before**
**other gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|5,444
60,163
-
(19,348)
(19,348)
-
(19,348)
31,741
12,393|5,444
60,163
-
(19,348)
(19,348)
-
(19,348)
31,741
12,393|62,073|
||||265,731
-|
||||18,872|
||||18,872
-|
||||18,872|
||||12,869|
||||31,741|