OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-08-31-accounts

Trustees’ Annual Report for the period

From 01/09/2022 Period start date To 31/08/2023 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 £57,987 an increase than the
previous year of £38,245.
The trustees are working hard 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) Mr H AFZAL Full name(s) Position (eg Secretary, Chair, etc) CHAIRPERSON Date 01 02 2025

9

COMPANY REGISTRATION NUMBER: 08659940 CHARITY REGISTRATION NUMBER: 1176038

Greater Manchester Pakistan Association (GMPA) Limited

Company Limited by Guarantee

Unaudited Financial Statements

31 August 2023

Greater Manchester Pakistan Association (GMPA) Limited

Company Limited by Guarantee

Financial Statements

Year ended 31 August 2023

Page
Trustees' annual report (incorporating the director's report) 1
Statement of financial activities (including income and
expenditure account) 4
Statement of financial position 5
Notes to the financial statements 7

Greater Manchester Pakistan Association (GMPA) Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 August 2023

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 August 2023.

Reference and administrative details

Registered charity name Greater Manchester Pakistan Association (GMPA) Limited Charity registration number 1176038 Company registration number 08659940 Principal office and registered Pakistani Community Centre office 481 Stockport Road Longsight Manchester M12 4NN England The trustees Mr H Afzal Mr M A Sarwar

1

Greater Manchester Pakistan Association (GMPA) Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 August 2023

Structure, governance and management

GOVERNING DOCUMENT

The Charity was established as Greater Manchester Pakistani Association Limited as a charitable company and registered with the Charity Commission in 2017: Charity number 1176038. The Charity was also registered with Companies House in 2013: Company number 08659940. The governing document of the Charity is the Memorandum and Articles of Association dated 21 August 2013 as amended by special resolution at Companies House on 24 October 2017.

STRUCTURE

The governing structure is described in article 9 of the memorandum and articles of association of the charity. The governing structure comprises of a minimum of 3 Trustees. The charity may increase or reduce the maximum number of Trustees by passing an ordinary resolution, provided that the number is not reduced below three. The Trustees may at any time co-opt up to three additional individuals duly qualified to be appointed as Trustees. However, the co-opted Trustees hold office only until the next AGM and provided the total number of co-optee's at any time cannot exceed more than one-half of the elected Trustees. The trustees are not subject to retirement by rotation.

FINANCIAL CONTROLS

The trustees endeavour to ensure that the funds and assets of the Charity are safeguarded through its financial controls. These controls are implemented by trustees. The membership also scrutinises the accounts in the annual gathering of members, which is held at least once each year. The Charity tries to review and develop its systems periodically to make improvements in its accounting procedures and financial controls in order to meet legal and accounting obligations.

Objectives and activities

OBJECTIVES AND ACTIVITIES

The objectives of the charity are: -

  1. To promote for the benefit of the inhabitants of Manchester and the surrounding area without distinction of 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 to provide facilities in the interests of social welfare for recreation and other leisure time occupations with the objective of improving the conditions of life of the said inhabitants; 2. to establish or secure the establishment of a community centre and to maintain and manage the same (whether alone or in cooperation with any Local Authority or Person or Body) in furtherance of these objectives.

2

Greater Manchester Pakistan Association (GMPA) Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 August 2023

Achievements and performance

ACHIEVEMENTS AND PERFORMANCE

The trustees are pleased with the performance of the Charity during the year given. The income increased by more than 50% over the previous year. This produced a net surplus of £7,396 in the year. The functional use of the Centre also saw an increase during the year. However, the Trustees are constantly looking at ways of promoting the Centre and to bring about a much wider participation by the local inhabitants in availing the benefits of the charity and the Centre and to generate more revenue.

Financial review

FINANCIAL REVIEW

The year under review produced a substantial increase in income from the previous year £57,987 (2022: £38,245). Although the expenditure also increased during the year, the charity still made a surplus of £7,396 (2022: (£5,092).

However, the Trustees are working hard to generate more income and to generate a larger surplus in the future by promoting additional activities and encouraging local business to use their venue to promote their businesses.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 30 May 2024 and signed on behalf of the board of trustees by:

Mr H Afzal Trustee

3

Greater Manchester Pakistan Association (GMPA) Limited

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 August 2023

2023 2022
Unrestricted
fundsTotal funds Total funds
Note £ £ £
Income and endowments
Donations and legacies 5 57,987 57,987 38,245
--------------------------- --------------------------- ---------------------------
Total income 57,987 57,987 38,245
=========================== =========================== ===========================
Expenditure
Expenditure on charitable activities 6,7 50,591 50,591 33,153
--------------------------- --------------------------- ---------------------------
Total expenditure 50,591 50,591 33,153
=========================== =========================== ===========================
--------------------------- --------------------------- ---------------------------
Net income and net movement in funds 7,396 7,396 5,092
=========================== =========================== ===========================
Reconciliation of funds
Total funds brought forward (112,558) (112,558) (117,650)
-------------------------------- -------------------------------- --------------------------------
Total funds carried forward (105,162) (105,162) (112,558)
================================ ================================ ================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 7 to 13 form part of these financial statements.

4

Greater Manchester Pakistan Association (GMPA) Limited

Company Limited by Guarantee

Statement of Financial Position

31 August 2023

2023 2022
Note £ £
Fixed assets
Tangible fixed assets 11 3,152 287
Current assets
Debtors 12 – 889
Cash at bank and in hand 10,131 6,274
--------------------------- -----------------------
10,131 7,163
Creditors: amounts falling due within one year 13 66,385 66,200
--------------------------- ---------------------------
Net current liabilities 56,254 59,037
--------------------------- ---------------------------
Total assets less current liabilities (53,102) (58,750)
Creditors: amounts falling due after more than one year 14 52,060 53,808
-------------------------------- --------------------------------
Net liabilities (105,162) (112,558)
================================ ================================
Funds of the charity
Unrestricted funds (105,162) (112,558)
-------------------------------- --------------------------------
Total charity funds 16 (105,162) (112,558)
================================ ================================

For the year ending 31 August 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

The statement of financial position continues on the following page.

The notes on pages 7 to 13 form part of these financial statements.

5

Greater Manchester Pakistan Association (GMPA) Limited

Company Limited by Guarantee

Statement of Financial Position (continued)

31 August 2023

These financial statements were approved by the board of trustees and authorised for issue on 30 May 2024, and are signed on behalf of the board by:

Mr H Afzal Trustee

The notes on pages 7 to 13 form part of these financial statements.

6

Greater Manchester Pakistan Association (GMPA) Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 August 2023

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Pakistani Community Centre, 481 Stockport Road, Longsight, Manchester, M12 4NN, England.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:

(a) No cash flow statement has been presented for the company.(b) Disclosures in respect of financial instruments have not been presented.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There have been no estimates or assumptions made in these accounts.

7

Greater Manchester Pakistan Association (GMPA) Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2023

3. Accounting policies (continued)

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

8

Greater Manchester Pakistan Association (GMPA) Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2023

3. Accounting policies (continued)

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying 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 amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment - 25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

9

Greater Manchester Pakistan Association (GMPA) Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2023

3. Accounting policies (continued)

Impairment of fixed assets (continued)

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

The Charity is a Company limited by guarantee. The liability of the members is limited to £1 on the winding up of the Company.

5. Donations and legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
£ £ £ £
Donations
General Funds 57,987 57,987 38,245 38,245
=========================== =========================== =========================== ===========================

6. Expenditure on charitable activities by fund type

Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
£ £ £ £
Operation of the Centre 48,911 48,911 30,941 30,941
Support costs 1,680 1,680 2,212 2,212
--------------------------- --------------------------- --------------------------- ---------------------------
50,591 50,591 33,153 33,153
=========================== =========================== =========================== ===========================

10

Greater Manchester Pakistan Association (GMPA) Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2023

7. Expenditure on charitable activities by activity type

Activities
undertaken Support Total funds Total fund
directly costs 2023 2022
£ £ £ £
Operation of the Centre 48,911 – 48,911 30,941
Governance costs – 1,680 1,680 2,212
--------------------------- ----------------------- --------------------------- ---------------------------
48,911 1,680 50,591 33,153
=========================== ======================= =========================== ===========================
Net income
Net income is stated after charging/(crediting):
2023 2022
£ £
Depreciation of tangible fixed assets 1,082 96
======================= ==============

8. Net income

9. Staff costs

The average head count of employees during the year was 2 (2022: 1). The average number of full-time equivalent employees during the year is analysed as follows:

2023 2022 No. No. Number of staff - Admin 2 1 ============== ==============

No employee received employee benefits of more than £60,000 during the year (2022: Nil).

10. Trustee remuneration and expenses

No Trustee received any remuneration or any benefits from the Charity during the year.

11

Greater Manchester Pakistan Association (GMPA) Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2023

11. Tangible fixed assets

Equipment
£
Cost
At 1 September 2022 383
Additions 3,947
-----------------------
At 31 August 2023 4,330
=======================
Depreciation
At 1 September 2022 96
Charge for the year 1,082
-----------------------
At 31 August 2023 1,178
=======================
Carrying amount
At 31 August 2023 3,152
=======================
At 31 August 2022 287
=======================
Debtors
2023 2022
£ £
Directors loan account – 889
============== ==============
Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors 62,840 62,840
Accruals and deferred income 2,460 3,360
Social security and other taxes 1,085 –
--------------------------- ---------------------------
66,385 66,200
=========================== ===========================
Creditors: amounts falling due after more than one year
2023 2022
£ £
Bank loans and overdrafts 46,153 47,901
Other creditors 5,907 5,907
--------------------------- ---------------------------
52,060 53,808
=========================== ===========================

12. Debtors

13. Creditors: amounts falling due within one year

14. Creditors: amounts falling due after more than one year

15. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £120 (2022: £Nil).

12

Greater Manchester Pakistan Association (GMPA) Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2023

16. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At At
1 September 31 August 2
2022 Income Expenditure 023
£ £ £ £
General funds (112,558) 57,987 (50,591)
(105,162)
================================ =========================== =========================== ================================
At At
1 September 31 August 20
2021 Income Expenditure 22
£ £ £ £
General funds (117,650) 38,245 (33,153)
(112,558)
================================ =========================== =========================== ================================
Analysis of net assets between funds
Unrestricted Total Funds
Funds 2023
£ £
Creditors less than 1 year (105,162)
(105,162)
================================ ================================
Unrestricted Total Funds
Funds 2022
£ £
Creditors less than 1 year (112,558)
(112,558)
================================ ================================

17. Analysis of net assets between funds

13

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