REGISTERED CHAIUTY NUMBER: 1172813 REPORT OF THE TRUSTEES AJYD FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APIUL 2025 FOR WELLBEING CARE FOUNDATION Prestons & Jacksons Partnership LLP 364 - 368 Cranbrook Road llford Essex IG2 6HY
WELLBEING CARE FOUNDATION COIYTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 Page Report of the Trustees I to 3 Independent ExAminer'8 Report Statement of FIDanclal Activitle8 Balance Sheet Notes to th¢ Flnanclaj Statements 7 to 12 Detalled Statement of FIDanclal Actlvltles 13
WELLBEING CARE FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2025 The trustees present thcir report with the financial statements of the charity for the year ended 30 April 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial lieporting Standard applicabl¢ iu the UK and Republic of Ireland (FRS 102) (effective l January 2019). OWECTIVES AND ACTIVITIES ObJectlves and aims The Wellbeing Care Foundation is ¢ommitl¢d to providing support to individuals in need. Our aims include: - Relieving poverty and advancing education for disadvantaged communities, Promotlng bealth and well-belng - Supportlng youth development througb educational and leisure activities. Public benefit The Trustees confirn) that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to public benefii guidance published by the Commission in deterniining the activities undertaken by the Charity. ACHIEVEMENTS AND PERFORMANCE Charltable actlvltles During th¢ year, the charity succ¢ssfully used its funds to directly support charitable causes in line with its obje¢tiv¢s. Notable ar¢a8 of focus included: Online and offline fundraisin8 to support targeted aid distributions Project fLU)ding for children's education and welfare in deprived communities - Humanitarian aid including food, water, and health support The Trustees are committed to ensuring all donations are u8¢d effectively, ensuring maximurn impact per pound spent. FINANCIAL REVIEW Flnanclal posltlon Total incoming resources amounted to £62.845 (2024: £77,439) whilc total ourtgoing r¢8ources were £73,381 (2024: £64,867) which resulted to an oveiall d¢ficit or £10,536. (2024." surplus - £12,572). The net movcment in funds in thc year was fllwiced from reserves brought forward. Total funds carried fonvard as at 30th Apr 2025 were £15,934, all of which are unrestricted. The charity continues to operate with minimal overheads and no salaried staff. As such, the Trustees consider the Foundation to be a going concern and financially stable for the foreseeable future. Golng eoneern Given the Foundation's low overheads and volunteer-led model, we are confident in our ability to continue as a going concern. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document Thc chaTity is controllcd by its governing document, a deed of trust and constitutes an unincorporated charity. Page I
WELLBEING CARE FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2025 STRUCTURE, GOVERNANCE AIW MANAGEMENT Recruitment and appointment of new trustees The existing trustees are responsible for the rccruitD)ent of new trustees. In selecting new trnstees, we seek to identify peopl¢ who are committcd individuals whose views are aligned to the charity's vision in addition to being able to offer relevant skills and ¢xpcricnc¢. Potential trustccs are invitcd to attend trustees, meetings to meet the trustees and have an informal intcrvicw and are givcn more d¢tai18 about the charity's aims and activities and, if all agree. they are then PToposcd as new trustccs at the subsequent trustees, meeting. This process allows due consideration of the person's cligibilityj personal competence, specialist knowledge and skills. Organlsationvdl structure The Board of Trustees oversees the strategic direction and management of the charity. Trustees meet regularly and have delegated responsibilities across key operational atea8. The Trustees manag¢ day-to-day activities and monitor the impa¢t of fundcd projects. Fundralslng and Donatlon Use Donations were used directly for charitable activitics. none were retained for administrative gain. - Online portals and in-person appeals were used to raise funds. - Projects supported in 202412025 included education sponsorships, medical aid, water projects. and gcncral relief efforts Inductlon and tralnlng of new trustees Following appointment, new trustees are introduced to their new role and given copies of the governing document, a copy of the most recent, "The Essential I'rust¢¢' guidanG¢ bookl¢t, and a guide to the policics and procedures adopted by our charity. A number of publications from the Charity Commission ar¢ al80 provided including the guidance on charities and public benefit and on the advancemenl of religion for the public benefit. This ensures that new trustees are aware of the scope of their responsibilities under the CharitlC8 Act. Initially, new trustces work with an existing trustee assisting on particular activities and projects run by the charity. After satisfactory feedback from existing trustees, they are given the task of leading a particular activity or project, reporting progress at trustee's meetings. New Trustees Pdre provlded with: - The governing document and current policics - Charity Commission publications (e.g., The Esscntial Trustee) - Mcntorship from ¢xisting trustC¢8 and the opportunity to participate in live projects This ensur¢8 Trustccs arc wcll-cquipped to discharge their duties and uphold governance standards. We are deeply atefll1 to our donors, volunteers, and trustccs for their unwavering support. We are confident that with your continued generosity, we will continue to make a meaningful impact in the lives of children and adults. Page 2
WELLBEING CARE FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2025 REFERENCE AND ADMINISTRATIVE DKfAIiS Reglstsred Charity number 1172813 Prlncipxl addrni Suite 3, 119 The Grove Stratford London E15 IEN Truste¢• Mr Farooq Mohanxd Umer Patel Mr Muhammad Nadeem tkram . r¢sd 26th September 2024 Mr Zaid Farooq Patel Independent Examlner A. Patel Prestons & Jacksons Partnership LLP 364- 368 Cranbrook Road Ilford Essex IG2 6HY Approved by order of the board of trustees on ............ gned on ils behalf by: Trustee 00 Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WELLBEING CARE FOUNDATION Independent examiner's report to the trllstees of Wellbekng Care FouDdAtlon I report to thc charity trustees on my examination of the a¢Unts of Wcllbcing Care Foundalion (thc Trust) for the year ended 30 April 2025. Responslbllltles and basls of report As the charity trustees of the Trust you are responsibl¢ for the preparation of the account8 in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145{5Mb) of the Act. Independent eiamlner 8 statement I have completed my examination. I confrn that no mat¢rial matters have come to my attention in connection with the examination giving D]e cause to believ¢ that in any material respect: accounting records were not kq)t in respect of the Tru8t as required by Section 130 of the Act; or the accounts do not accord with those records. or the accounts do not comply with the applicable requirements concerning th¢ fonn and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that th¢ accounts give a true and fair view which is not a matter considered as part of an independent examination, I have no concerns and hav¢ come across no other matters ID Connection with the examination to which attention should b¢ drawn in this report in order to enable a proper undersL8nding of the account8 to be reached. A Pat¢1 BA(Hon5) BPF FCA Prestons & Jacksons Partnership LLP 364 - 368 Cranbrook Road nford Essex IG2 6HY Date: ...... Iql.,,..l... Page 4
WELLBEING CARE FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025 30.4.25 Total funds 30.4.24 Totsl funds Unrestricted Restricted fund fund Notes YCOME AND ENDOWMEIYTS FROM Donations and legacies 57,985 4,860 62,845 77,439 EXPEIYDITURE ON Charilable activities charitable activities Support Costs 67J45 1,176 4,860 72,205 1,176 63,738 1,129 Total 68&21 4,860 73,381 64,867 NET INCOMEI(EXPENDITURE) (10,536) (10,536) 12,572 RECONCILIATION OF FUNDS Total funds brought forward 26,470 26,470 13,898 TOTAL FUNDS CARIUED FORWARD 15,934 15,934 26,470 The notes fom] part of these fmancial statements Page 5
WELLBEING CARE FOtJNDATION BALANCE SHEET 30 APRIL 2025 30.&25 30.4.24 Notes CURRENT ASS Cash at bank 17,034 42,470 CREDITORS Amounts falling due within one year {i.100) (16,000) NET CtJRRENf ASSETS 1S934 26.470 TOTAL ASSETS LLSS CURRK LIABILITIES IS934 26.470 NET ASSETS 15.934 26,470 10 ViireBtricted funds 15,934 26,470 TOTAL FUNDS IS934 26,470 ial statements were approved by the Board of Trtee$ and authorised for issue on .. and were slyd on Its behalf by: Trustee The notes fonn parf ofthese fuydncial stat¢m¢nts Page 6
WLLLBEING CARE FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 ACCOUIYTING POLICIES Basls of preparlng the flnvdnclal statements The financial statements of the charity) which is a public benefit cntity undcr FRS 102, have been prcparcd in accordancc with the Charities SORP (FRS 102) 'Accounting and Reporting by Chariti¢s: Statement of Recommcndcd Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (cffectivc l January 2019),, Financial Reporting Standard I02 The Financial Reporting Standard applicabl¢ in the UK and Republic of Ireland, and the Charities Act 2011. The fmancial statemeDt8 have bccn prepared under the historical cost convention. The fmancial statements have been Prepared under the historical cost convention. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. Income All income is recognised in the Statement of Financial Activities once th¢ charity has entitlement to the funds, it is probable that the income will be reccived and the amount can be measured reliably. Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the cvent that a donation is subject to conditions that require a level of perforn]anc¢ before the charity is entitled to the funds, the income is deferred and not recognised until either thosc conditions are fully met, or the fulfilment of those condition is wholly within the control of thc charity and is probable that those conditions will be fulfilled in the reporting period. Expendlture and Irrecoverable vat Liabiliti¢8 are recognised as expenditure as soon as there is a legal or constructive obligalion ommitting the charily to that expenditure, it is probable that a transfer of economic benefits will be requircd ID S¢ttlem¢nt and the amount of the obligation can be measured reliably. Expenditure is accountcd for on an accruals basis and has been classified under hcadin8s that aggregate all cost relat¢d to the cate80ry. Where costs cannot be directly attributed to particular h¢adings they have been allocated to activities on a basis consistent with the us¢ of resources. Irrecoverable VAT is charged as a cost against the activity for wbich the expenditure was incurred Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. Taxatlon The charity is exempt from tax on its charitable activities. Fund accountlng Unrcstricted lld8 can be used in accordance with the ¢haritablc objcctives at the discretion of the trust¢¢s. Restricted ndS can only be used for particular r¢stricted purposes within the objects of the charity. Restrictions arise when specifi¢d by th¢ donor or when funds are raised for particular restricted purposes. Page 7 continued...
WELLBEING CARE FOUNDATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025 ACCOUNTING POLICIES - contjnued Cash and cash equlvalents Cash and cash equivalents are represented by cash ID halld, deposits held at call with financial institutions, and other short-tenn highly liquid investments that mature in no more than three months from the date of acquisition and that arc readily convertible to known amounts of Cash with insignificant risk of change in value. Credltors Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially rccogniscd at transaction price, unless the arrangement constitutcs a financing transaction, where the debt instrumcnt is measured at the present value of the suture payments disGount¢d at a market rate of interesL Such instruments are subsequently carried at amortis¢d cost using the effcctive interest method, less and impairn]ent. DONATIOIYS AND LEGACIES 30.4.25 30.4.24 Gift aid Donations 254 77,185 62,845 62,845 77,439 Grants received, included in the above, are as follows.. 30.4.25 30.4.24 Zakaat Sadaqah Nepal Project AnzOn (Unrestricted) Hafiz Quran Qurbani Sponsorship Gen¢ral Donations Vision Blinds 750 105 3J55 4,580 190 7,285 35 250 250 400 160 64,585 100 57,485 500 62,845 77.185 Page 8 continued...
wLLBEING CARE FOUNDATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025 CHARITABLE ACTIVITIES COSTS Grant funding of activities (see note Support costs 4) Totals charitable activities Support Costs 72205 72,205 1,176 1,176 72,205 1,176 73J81 GRANTS PAYABLE 30.4.25 30.4.24 charitsble activities 72,205 63,630 The total antS paid to institutions during the year wa8 88 follows: 30.4.25 30.4.24 Hidayat Education Sponsorship Abdullah Aid Darul Uloom Deoban Jamia Islamia Isha The European Benev¢olent Shifa Trust Makeni Islamic Accomodation Munshn Trust UK 47,910 5,000 2,150 150 49,830 3,000 8,300 2,500 15,000 1,995 72,205 63,630 The total grants pald to Instltutlons ID terms of projects durlng tbeyear was as follows: 30.4.25 30.4.24 Education Housing Other Medical 52,205 15,000 5,000 61,630 2,000 72,205 63,630 Page 9 continued...
WELLBEING CARE FOUNDATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR 30 APRIL 2025 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 30 April 2025 nor for the ycar end¢d 30 April 2024. Trustee8' expenses Thcrc were no trustees, expenses paid for the year ended 30 April 2025 nor for the year ¢nd¢d 30 April 2024. COMPARATIVES FOR TUE STATEMENT OF FINANCIAL ACTIVITIES 30 APRIL 2024 Unrestrict¢d Restricted Total fund fund fLmds INCOME AND ENDOWMENTS FROM Donations and legaGi¢s 61,874 15,565 77,439 EXPENDITURE ON Charltable aetlvltfies charitable activities Support Costs 38,173 1,129 25,565 63,738 1,129 Total 39,302 25,565 64,867 NET INCOMEI{EXPENDITURE) 22,572 (10,000) 12.572 RECOIYCILIATION OF FUNDS Total funds brought forward 3,898 10,000 13,898 TOTAL FUNDS CARRIED FORWARD 26,470 26,470 Page 10 ntinued...
WELLBEING CARE FOUNDATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR EI¥DED 30 APRIL 2025 KEY MANAGEMENT PERSONNEL Key Management Personnel of the Organisation is th¢ Board of Trustees. CREDITORS: AMOUNTS FALLING DUE WITHIIY ONE YEAR 30.4.25 30.4.24 Other creditors 1,100 16,000 ANALYSIS OF NET ASSETS BETWEEN FUNDS 30.4.25 Total funds 30.4.24 Total funds Unrestricted Restricted fund fund Current assets Current liabilities 17,034 (1,100) 17,034 (1,100) 42,470 (16,000) 15,934 15,934 26,470 10. MOVEMENT IN FUNDS Net movement in funds At 3014125 At 115124 Unrestrlcted funds General fund 26,470 (10,536) 15,934 TOTAL FUNDS 26,470 (10,536) 15,934 Net movement in fid8, included in the above are as follows: Incoming Resources Movernent resources expended in funds Unre8trieted funds General fund 57.98S (68,521) (10,536) Restrlcted fundg Restricted Funds 4,860 (4,860) TOTAL FUIYDS 62,845 (73,381) (10,536) Page 11 continued.,,
WELLBEING CARE FOUNDATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025 10. MOVEMENT IN FUNDS - continued Comparatives for movement In funds Net movement in funds At 3014124 At 115123 UDre8trlcted funds General fund 3.898 22.572 26,470 Restrlcted fund* Restricted Funds 10,000 (10,000) TOTAL FUNDS 13,898 12,572 26,470 Comparative net movement in funds, included in the above are as follows: Incoming Resources Movernent resources cxpended in funds Unrestrlcted fund8 General fund 61,874 (39,302) 22,572 Restrlcted funds Restrictcd Funds 15,565 (25,565) (i 0,000) TOTAL FUNDS 77,439 (64.867) 12,572 There were no restricted funds carried forward as at 30th Apr 2025. (2024: Nil). 11. RELATED PARTY DISCLOSURES During the year, the total amount donated by the Trustees were £1.200. (2024: £1,200). Page 12
WELLBEING CARE FOUNDATION DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025 30.4.25 30.4.24 INCOME AND ENDOWMENTS Donations And legaeies Gift aid Donations 254 77,185 62,845 62,845 77.439 Total Incomlng resources 62,845 77,439 EXPENDITURE Charltable aetlvltles Subscriptions rants to institutions 108 63,630 72,205 72,205 63,738 Support C08ts Flnanee Bank Charges 76 129 Governance cost8 Independent Examiners Fees 1,100 1,000 Total resources expended 73J81 64,867 Net (expendlture)Ilncom¢ (10,536) 12,572 This page does not forni part of the statutory financial statements Page 13