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2022-08-31-accounts

Trustees’ Annual Report for the period

From 01/09/2021 Period start date To 31/08/2022 Period end date

Charity name:

Greater Manchester Pakistan Association (GMPA) Limited

Charity registration number: 1176038

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 the purpose of the charity as set out in
the governing document and • the main
activities undertaken in relation to those
purposes
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.
Para 1.17 and
1.19
The objectives of the charity are:
1.To Promote for the benefit of the
inhabitants of Manchester and the
surrounding area without distinction,
Sex, Sexual orientation, race, political,
religious or other opinions by associating
together the said inhabitants and the
Local Authorities, Voluntary and other
Organisations in a common effort to
advance education and social welfare as
well as leisure time recreation with a
common goal to improve the wellbeing of
the inhabitants.
2. To establish or secure the
establishment of a community centre, to
maintain and manage in furtherance of
these objectives.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The Trustees have followed guidance
provided by the Charity Commission in
England & Wales

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making

1

Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 established and secured the
establishment of a community centre.
Additional information (optional)
You may choose to include further statements
Additional information (optional)
You may choose to include further statements
where relevant about:
Achievements against
objectives set
Para 1.41
Performance of fundraising
activities against objectives
set
Para 1.41
Investment performance
against objectives
Para 1.41
Other

3

Financial Review

Review of the charity’s
financial position at the end
of the period
Para 1.21 The year under review showed annual
income £38, 245 an increase than the
previous year of £17,510.
The trustees are working harder to
generate more income to generate a
larger surplus in the future.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 N/A
Amount of reserves held Para 1.22 None
Reasons for holding zero
reserves
Para 1.22 None
Details of fund materially in
deficit
Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 N/A

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)
Para 1.47
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46
Other

4

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 Memorandum &Articles of Association
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 Limited by Guarantee
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 In line with articles of association.

Additional information (optional) You may choose to include further statements where relevant about: Policies and procedures adopted for the induction and Para 1.51 training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related Para 1.51 parties Other

Reference and Administrative details

Charity name Greater Manchester Pakistan Association (GMPA)
**Limited **
Other name the charity uses
Registered charity number 1176038

5

Charity’s principal address Pakistani Community Centre 481 Stockport Road, Longsight, Manchester, M12 4NN

6

Names of the charity trustees who manage the charity

1
2
3
4
Trustee name Office (if any) Dates acted if not for whole
**year **
Name of person (or body) entitled
to appoint trustee (ifany)
Mr H AFZAL Mr M A SARWAR
Mr M A SAWAR Mr H AFZAL

Funds held as custodian trustees on behalf of others

Description of the assets
held in this capacity
NONE
Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects
NONE
Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own assets
NONE

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information)
Type of
adviser
Name
Address
Accountants GENNINGS LTD Wilsons Park, Monsall Road, Manchester M40 8WN,,
ENGLAN, UK
Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

7

Other o tional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)
Full name(s)
Position (eg Secretary,
Chair, etc)
Date
Mr H AFZAL

CHAIRPERSON
01 02 2025
01 02 2025

9

COMPANY REGISTRATION NUMBER: 08659940 CHARrrY REGISTRATION NUMBER: 1176038 Greater Manchester Pakistan Association (GMPA) Limited Company Limited by Guarantee Unaudited Financial Statements 31 August 2022

Greater Manchester Pakistan Association {GMPA) Limited Company Limlted by Guarantee Financial Statements Year ended 31 August 2022 Page Trustees. annual report (incorporating the director's report) Stalement of financial activities (inGluding income and expenditure account) Statement of flnancial position Notes to the financial statements

Greater Manchester Pakistan Association (GMPA) Limited Company Limited by Guaranlee Trustees. Annual Report (Incorporatlng the Dlrector's Report) Year ended 31 August 2022 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financi41 statements of tho charfty for the year ended 31 August 2022. Reference and administrativ• detall$ Reglslor9d ¢harity name Greater Manchester Pakistan Association IGMPAI Lirnilgé Charity règistration number 1176038 Company regl$tratlon numb•r 08659940 Prlnclpal offlc• and registered Pakistani Community Cenlre office 481 Stockport Road Longsighl Manch881er M124NN Englan The trustses Mr H Afzal Mr M A Sarwar Accountant$ Accounting & Business Services Limited Accounlanls 2 Lonsdale Street Nèwton Heath Manchester M40 2FT

Greater Manchester Pakistan Assoclatlon {GMPA) Llmlted Company Limited by Guarantee Trustees. Annual Report (Incorporatlng the Dlrectorfs Report) (¢onllnu6d) Year ended 31 August 2022 Stru¢tur•. governance and manag•m•nt GOVERNING DOCUMENT The Charty was establish8d as Greater Man¢he$lèr Pakistani Association Limited as a charitable company and registered whh the Charity Commission in 2017.. Charity numbèr 1176038. The Charity was also reg1s1ored with Companies House in 2013.. Company number 08659940. The goveming document of the Charity is the Memorandum and Arb"cl&s of Association dated 21 August 2013 as aMer￿ed by special resolulM)n al Companies House on 24 October 2017. STRUCTURE The governing structure is describèd in article 9 of the memorandum and articltss of asSociat￿n of the charity. The goveming structure comprises of a minimum of 3 Trustees. The charity may increase or redu￿ the maximum number of Truslees by passing an ordinary resolution, provided that the number is not reduced below three. The Trustees may at any lime Bo-opt up lo three additional individuals ￿[Y qualified lo be appointed as Trustees. However, the Coaopled Tfustees hold office onty until the next AGM and provided the lolal number of COwOPtee's at any lime cannot exceed more than one.half of the elected Trustees. The trustees are not Subject to retirement by rolation. FINANCIAL CONTROLS The Iruslees endeavour lo ensure that the funds and assets of the Charity are safeguarded through ils financial controls. These ¢ontrols are implemented by Iruslees. The membership also scrutinises the accounts in the annual gatharing of membeis. which is held at leasl once ea¢h year. The Charity tries te review and develop ts systems perii)dically to make imwov8m8nts in its 8e¢ounting procedures and financial ¢ontrols in order to me8t18gal and accounting obl￿a￿on$. Objectives and activiti•s OBJECTIVES AND ACTIVITIES The obj8Ctives of the charity are.. - 1. To promote for the benefit of the inhabitants of Man¢hesler 8nd the surrounéiig area without distindion of Sex, Sexual Orienlalion, race. political, religious or other opinions by associating together the said inhabitants and the Lo¢al Authoritigs, Voluntary and other Organisations in 8 common efftjrt to advance Education lo provide faalilies in the interests of social we￿are for recreation and other leisure time occupations wlth th8 objective of improving th8 conditions of life of th8 saKI inhabttants- 2. to ostabllsh or secure the eslablishmenl of a community centre and lo maintain and manage the same (whether alone or In cooperation with any Local Aulhorfty or Person or Body) In furtherance of these obioclives.

Greater Manchester Pakistan Association (GMPA) Llmlted Company Limited by Guarantee Trustees, Annual Report (Incorporatlng the DIre￿or.$ Report) (witlnuod) Year ended 31 August 2022 A¢hlevemwts and perforniance ACHIEVEMENTS AND PERFORMANCE The Iruslees are satisfied with the perfomiance of the Charity during the year given. The income more than doubled in the year. This Produc￿ a nel surplus of £5,092 in the year. The functional use of th8 Centre also saw an increase during the year following the removal of the covid restrictions. However, the Trustees are constsntly looking al ways of prornoling the Centre and to bring about a much wider Pa￿elp8t[0n by the local inhabitants In availing the benefits of the charity and the Centre 8nd lo generate more revenue. Financial revlow FINANCIAL REVIEW The year under review was the third fvll year of the Charity producing an annual income of £38,245 {2021= £17,510), more than dcAJbl8 of thè pr8vious yèar. Athough the expenditure also increased during the year. the charity still made a surplus of £5,09212021-.1£71,8161. How8ver,the Trustees are working hard lo generate more income and to génerate a larger surplus in the future. Small company provlslons ThSs report has been prepared in accordance with the provisions applicable lo companies enlltl8d to the small companies exemption. The trustees. annual report was approved on 4 September 2023 and signed on behaff of the board of Iruslees by.. Mr H Afzal Trustee

Greater Manchester Paklstan Assoclatlon (GMPA) Llmlted Company Limlted by Guarantee Statement of Financial Actlvltles (Including Income and expendlture account) Year endéd 31 August 2022 2022 Unrestricted funds Total funds Total funds 2021 Nots Incomg and •ndowm•nts Donations and legacSes Total income 38.245 38,245 17,510 38.245 38,245 17,510 Expgnditure Expenditure on charitable artivities Total expondlture 33,153 33,153 89,326 33.153 33.153 89,326 Nat Ineomdl•xponditure) and net movomgnt In funds 5.092 5.092 171.816) R•concillatl¢n of fund$ Total funds brought forward Total funds carrièd fo￿ard 1117,6501 1117.6501 145,8341 1112,5581 1112.5S81 {117,6501 The st8tement of financial activities irKludes all gains and108ses recognised in the year. All income and expenditure derive from continuing activities. Tho notsj on pages 7 to 12 fomi part of thèse financial stat•mènts.

Greater Manchester Pakistan Association (GMPA) Limited Company Limited by Guarantee Slatement of Financial Position 31 August 2022 2022 2021 Note Fixed assets Tangible fixed assets 11 287 383 Current a$$ets Debtors Cash al bank and In hand 12 889 6,274 889 7,224 7.163 8,113 Cr¢ditorJ- amounts falling due withln one year Not current liabilitias 13 66,200 65,240 59,037 57,127 Total assets less ¢urrent Ilabllltle$ 158,7501 156,744> Credltors: amounts falllng du• 8ft•r moro th8n ono year Net Ilabllltles 14 53,808 1112,558) 1117,650) 60,906 Funds of the charlty Unrgstricted funds 1112,558) 1117.6501 1112,558) 1117,6501 Total charity funds For the year ending 31 August 2022 the tharlty was entitled lo exemption from audit under se¢tion 477 of the Companies Act 2006 relatiw to srnall companies. Dlreclors, responsibilities: The members have not required the company lo obtain an audtt of 115 financial statements for the year in question in accordance with section 476., The direGtors acknowledge their responsibilities for complying with the requ¥ements of the Act with respect lo accounting records and thè preparatien of financial statements. These financial staternenls have been prepared in ac￿rdanCe with the provt5ions applicable to componies subject to th& sm811 comp8nies' regime. The statement of financial position continues on the following page. The notes on pagos 7 to 12 fomi oflh•s• finèneial ststèmtnts.

Greater Manchester Pakistan Association (GMPA) Limited Company Limited by Guarantee Statement of Financial Posltlon 31 August 2022 Th6se financial statements were approved by the board of trust8ès and authoris8é for issue on 4 September 2023, and are slgned on behaw of th8 board by= Mr H Afzal TrLtslee Th• gn pages 7 to 12 form part of these financlal statèments.

Greater Manchester Pakistan Association (GMPA) Limited Company Limited by Guarantee Notes to the Financial Statements Yaar ended 31 August 2022 General infomution The charlty Is a public benefit entity and a prlvate company limited by guarantee, registered in England and Wales an¢J a registered charity in England and wa￿8. The address of the registered offKe is Paknstani Community C8ntre. 481 Stockport Road. Longslghl, Manchester. M12 4NN, England. Statemont of ¢ompll¥nco These financial statements have bèen prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK and Ihe Republi¢ of Irelan¢J', the Ststement of Recommended Practice 8ppli¢able lo Charities prepgring their a¢counls in ac¢ord8nce with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} (Charities SORP IFRS 102)) and the Companies Act 2006. Accounting polici•s Basis of preparation The financial statements have been prepared ors the historical cost basis. as modtfied by the revaluation of certain financial assets 8nd li8bilities 8nd investment properties measured al fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the 8nlity. Going eoncarn There a￿ no materi81 uncertainties about the charity's abllity lo continue. DisclosuT• •Mmptions The 8nlily satisfies the criteria of being a qualtfying gntity as defined ￿ FRS 102. As such. advantagé has bèén taken of the following disclosuts exemptions available under paragraph 1.12 of FRS 102.. lal No cosh flow slalemenl has been presented for the ¢ompany.{b} Disclosures in respect of ffinancial instruments have not been presented. Judgernents and k•y sourc•s of •stlmatlon uncertainty The preparation of the financlal stalements requires managernent to make judgements, 8stimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factor5. including expectations of future events th8t are belièved lo bè reasonable under the circurnstances. There have been no estimates or assumptions made in these accounts.

Greater Manchester Pakistan Association (GMPA) Limited Company Llmlted by Guarant•0 Notes to the Flnancial Statements (conthu¢dJ Year ended 31 August 2022 Accountlng pollcl•s (contlntRd) Fund accountlny Unrestricted funds are available for use al the discretion of the trustses lo further any of the charity's purposes. Designated funds are unre$tricled funds earmarked by the trustees for particular fvture project or commitment. Reslrictsd funds are subjected lo r8StTiCtions on th8ir axpènditure declared by the donor or through the lemis of an appeal, and fall into one of two sub-Glasses= restricted income hjnés or endowment funds. In¢omlng r•$ource¥ All incoming resources are included in the slalement of financial activities when entiuemenl has passed to the charity,. it is probable that the economic benefits associated wth the transaction will flow to the chariiy and the amount can be reliabty measured. The following specific policies are applied lo particular categories of income.. incom6 from donations or grants is recognised when there is evidence of entlllemenl to the grft, receipt is probable and Its amount can be measured rellably. legacy income is re¢ognised when receipt is probable and enlillement is established. incom8 from donated goods Is measutsd al the lair valu8 of the goods tsnbss this is impractical to measure reliably, in which case the value is derived from the cost lo thè donor or the eslimaled resale value. Donat@(I faaliéiès and Se￿ICe$ are recognised in the a¢¢ounts when received if the value can be reliably measur8d. No amounts are included for the wnlribution of general volunteers. income from contracts for the supply of servi¢es is recognise(J with the delivery of the contracted service. This is classified as unrastrieted fijnds unless therè is 8 contractual requirement for it to be spent on a particular purpose and returned rf unspent, in which case it may be regarded as restrictgd.

Greater Manchester Pakistan Association (GMPA) Limited Company Limited by Guarantee Notes to the Flnancial Statements (¢ontirtU8dJ Year ended 31 August 2022 Accountlng polici•s (contlhue Rg$¢ur¢o8 oxpended Expenditure is recognised on an accruals basis as a liability is incurr8d. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial adivities to which it relates: expenditurè on raising funds includes the costs of all fundraising activities, events, nonacharitable trading activities. and the sale of donated goods. expenditure or) charitable activities includes all costs incurred by a Charty in undertaking activities that further its charitable aims for the benefit of its b6nefici8ries. including those support costs and costs relating to the govemance of the charity apportigned to ch8ritablg activities. other expendlture includes all expenditure that is neither related to raising funds for the charity nor part of ils exp8ndilur8 on charitable activities. All costs are allocated lo expenditure categories reflecting the use of the resource. Dire¢t costs attributable lo a slngle activity ar6 allocated directly lo that activity. Shared wsts are apportion8d belween the activities they contribute lo on a reasonable. ju5tifiab18 and consislenl basis. Tanglbla a$$ots Tangible assets are initially recorded at cost. and subsequently sialed at cost less any cumulated depreciation and llmpaimient losses. Any tangible assets carried at revalued arnounts are re￿rded at the fair valu¢ al the (late of revaluation less any subsequent accumulated depr8ciab.on and subsèqu8nt accumulated impaim)ent losses. An increase in the carying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying arnount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except lo whi¢h it offsets any prevv)us revaluation gain. in which c8se the loss is shown within other recognised gains and losses on the statement of financial activities. Dopreclatlon Depreclation is ¢al¢ulated so as lo wrlle off the cost or v8luatSon of an asset, less ils residual value, over the useful economic life of that ass8t as folk)ws'. Equipm6nl 25% straight lin6 Impairniènl of fixod assets A review for indicators of impairment 15 caffied out at each TeportEng date. with the recoverable amount being eslirnalèd where such indicators exisl. Where Ihe carying valuè exceeds th8 recoverable amount, the asset is impaired accoréingly. Prior impaimi8nls are also reviewed for possible rgversal at each reporting date.

Greater Manchester Pakistan Association (GMPA) Limited Company Llmlted by Guarantee Notes to the Flnanclal Statemonts (conthuedj Year ended 31 August 2022 A¢¢¢)unting pollcles (contlnued) Impairment of fixed assets (¢onthiugrfJ For the purposes of impairrnent testing. when il is not possible lo estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-gèner8ting unil to which the asset belongs. The ¢ash-generating unil is the sm8118St identifiable group of assets that includes the asset and ganèratès Cash inflows that laigely Independent of the cash infiows from other assets or groups of assets. For impairment tèsting of goodwill, the go¢dwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected lo benefit from the synergie5 of the combination. irrespective of whether other assets or liabilities of the charity are a$S￿ned lo those units. Limited by guarantee The Charity is a Company Ilmiled by guar8nt8e. The liability of the mombers is limited to £1 on the winding up of the Company. Donations and lega¢los Unreslricled Totsl Fund$ Unrestricted Total Funds Funds 2022 Funds 2021 Donations General Funds 38,245 38,245 17,510 17.510 Ex￿ndIture on charltable act1v1t￿$ by fund typ• Unrestricted Total Funds Unrestricted Total Funds Funds 2022 Funds 2021 Opgration of the Centre Support costs 30.941 2,212 33,153 30,941 2.212 87,226 2,100 87,226 2.100 33.153 89,326 89,326 Expendlture on Charitable activlties by actfvlty type Activities und8rtaken diredy Support Total funds costs 2022 Total fund 2021 Operation of th8 C8ntre Goveman￿ costs 30,941 30.941 2,212 87.226 2.100 2.212 30,941 2,212 33.153 89.326 10

Greater Manchester Pakistan Association (GMPA) Llmited Company Limited by Guarantee Notes to the Financial Statements fconlinuedj Year ended 31 August 2022 Net in¢omèllexpendlture} Net incomel{expenditurel is ststed after chargingllcredilingl: 2022 2021 Depreciation of tangible fixed assets 96 Staff costs The avtsrage head count of employees during the year was 1 {2021'. 1). The average number of ftjll-tlme equivalent employees during the year is ana￿Sed as follows.. 2022 No. 2021 No. Number of staff - Admin No employee received employee benefits of more than £60,000 during the year (2021.. Nill. 10. Tru5t•e romuneratlon and expens•s No Trustee received any remuneration or any benerrts from the Charfty durfng the year. 11. TangSbl& fixèd assets Equipmènt Cost At 1 September 2021 and 31 August 2022 D•prèeiation At 1 September 2021 Charg8 for the year At 31 August 2022 Carrylng amount At 31 August 2022 At 31 August 2021 383 96 96 287 383 12. Dobtors 2022 2021 Directors loan account

Greater Manchester Pakistan Association (GMPA) Limited Company Limited by Guarantee Notes to the Flnancial Statements Icontlnued) Year onded 31 August 2022 13. Credltors: •mount$ falllng due wlthln one year 2022 2021 Trade credltors Accruals and deferred Incomè 62,840 3.360 62.840 2.400 66,200 65,240 14. Credilors- amounts falllng due after MO￿ Ihan one year 2022 2021 Bank loans and overdrafts Other credilcffs 47.901 5.907 53.225 7,681 53,808 60.906 15. Analysis of eharftablo funds Unrestrlcted fvnds At 1 September 2021 At 31 August 2 022 Income Expenditure General funds (117,6501 38,245 {33,1531 1112,558) Al 1 September 2020 At 31 August 20 21 Ir¢come Expenditure General funds 145,8341 17.510 189.326) (117,650} 16. Analysls of not assets between funds Unrestricted Total Funds Funds 2022 Credilorslgss than 1 year {112,558} {112,5581 UnreSt￿cted Total Funds Funds 2021 Creditors less than 1 year 1117,6501 (117,6501 12

GREATER MANCHESTER PAKISATN ASSOCIATION (GMPA) Limited Accountants' Report

Accountants' report to the Trusteess of GREATER MANCHESTER PAKISTANI ASSOCIATION (GMPA) LIMITED

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

Accounting & Business Services Limited 2, Lonsdale Street Newton Heath Manchester M12 4NN England

20th March 2025