2025-03-31-accounts

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Manju Shahul-Hameed Foundation For Mental Health

Charity No. 1176447

Trustees' Report and Unaudited Accounts

31 March 2025

Manju�Shahul-Hameed�Foundation�For�Mental�Health� Contents

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Page 1

Manju Shahul-Hameed Foundation For Mental Health Trustees Annual Report

The trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1176447

Trustees

The following trustees served during the year:

Sajeev Bhaskaran

Saravanan Rajendran Shajeena Shine Toni Letts OBE

Key Management Personnel

Chair Toni�Letts��

Accountants

Borasana�Limited 55�Jasmine�Grove London SE20�8JY

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Manju Shahul-Hameed Foundation For Mental Health Trustees Annual Report

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Manju Shahul-Hameed Foundation For Mental Health Trustees Annual Report

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Manju�Shahul-Hameed�Foundation�For�Mental�Health Trustees Annual Report

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•The�National�Lottery�Community�Fund
•John�Ruskin�College
•Age�UK�Croydon
•London�Fire�Brigade
•Metropolitan�Police�Service
•Alzheimer’s�Society
•Jo�Cox�Foundation
•Croydon�BME�Forum
•Ahmadiyya�Muslim�Community
•Grand�Saphire
•Spice�Village
•Indo�Ceylon�Spice
•Crown�and�Pepper
•Uncle�Lim’s�Kitchen
•Taste�of�India
•Clocktower�Café

Statement�of�trustees'�responsibilities�in�relation�to�the�financial�statements

The�charity�trustees�are�responsible�for�preparing�a�trustees'�annual�report�and�financial�statements�in� accordance�with�applicable�law�and�United�Kingdom�Accounting�Standards�(United�Kingdom�Generally� Accepted�Accounting�Practice).

The�trustees�are�responsible�for�keeping�proper�accounting�records�that�disclose�with�reasonable� accuracy�at�any�time�the�financial�position�of�the�charity�and�to�enable�them�to�ensure�that�the� financial�statements�comply�with�the�Charities�Act�2011,�the�applicable�Charities�(Accounts�and� Reports)�Regulations,�and�the�provisions�of�the�Trust�deed.�The�Trustees�are�also�responsible�for� safeguarding�the�assets�of�the�charity�and�hence�taking�reasonable�steps�for�the�prevention�and� detection�of�fraud�and�other�irregularities.

Signed�on�behalf�of�the�charity's�trustees�

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Manju Shahul-Hameed Foundation For Mental Health Independent Examiners Report

Independent Examiner's Report to the trustees of Manju Shahul-Hameed Foundation For Mental Health

I report to the trustees on my examination of the financial statements of Manju Shahul-Hameed Foundation For Mental Health for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees 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.

Borasana Limited 55 Jasmine Grove London

SE20 8JY 27 May 2025

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Manju Shahul-Hameed Foundation For Mental Health Statement of Financial Activities

for the year ended 31 March 2025

Unrestricted funds	Restricted funds	Total funds	Total funds
2025	2025	2025	2024
£	£	£	£

13,923	60,420	74,343	5,592
1,390	-	1,390	-
-	-	-	1,521
15,313	60,420	75,733	7,113

-	4,056	4,056	817
-	12,216	12,216	6,813
7,295	30,980	38,275	6,881
7,295	47,252	54,547	14,511
-	-	-	-
8,018	13,168	21,186	(7,398)
-	-	-	-
8,018	13,168	21,186	(7,398)

8,018	13,168	21,186	(7,398)

8,632	-	8,632	16,030
16,650	13,168	29,818	8,632

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Manju Shahul-Hameed Foundation For Mental Health Balance Sheet at 31 March 2025

Charity No. 1176447 Current assets Cash at bank and in hand Creditors:Amount falling due within one year 10 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 11 Restricted income funds Unrestricted funds 11 General funds Reserves 11 Total funds	2025 £ 34,396 34,396 (4,578) 29,818 29,818 29,818 29,818 13,168 13,168 16,650 16,650 29,818	2024 £ 8,632
		8,632 -
		8,632 8,632
		8,632
		8,632
		-
		- 8,632
		8,632
		8,632

Approved by the trustees on 31 March 2025

And�signed�on�their�behalf�by:

Toni�Letts�OBE Trustee 27 May 2025

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Manju Shahul-Hameed Foundation For Mental Health Notes to the Accounts

for the year ended 31 March 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

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Manju Shahul-Hameed Foundation For Mental Health 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.

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.

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Manju Shahul-Hameed Foundation For Mental Health 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 Other trading activities 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 Income from charitable activities	Unrestricted £ 13,923 - 13,923	Unrestricted funds 2024 £ 5,592 1,521 7,113 817 3,493 6,881 11,191 (4,078) (4,078) (4,078) 12,710 8,632 Restricted £ - 60,420 60,420 Unrestricted £ 1,390 1,390	Restricted funds 2024 £ - - - - 3,320 - 3,320 (3,320) (3,320) (3,320) 3,320 - Total 2025 £ 13,923 60,420 74,343 Total 2025 £ 1,390 1,390	Total funds 2024 £ 5,592 1,521
				7,113 817 6,813 6,881
				14,511
				(7,398)
				(7,398)
				(7,398) 16,030
				8,632
				Total 2024 £ 4,522 1,070
				5,592
				Total 2024 £ -
				-

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Manju Shahul-Hameed Foundation For Mental Health Notes to the Accounts

5 Income from other trading activities

6 Expenditure on raising funds Fundraising trading costs 7 Expenditure on charitable activities Expenditure on charitable activities Governance costs 8 Other expenditure Employee costs Motor and travel costs Premises costs General administrative costs Legal and professional costs 9 Staff costs Salaries and wages	Unrestricted £ 7,295 - - - - 7,295	Restricted £ 4,056 4,056 Restricted £ 12,216 12,216 Restricted £ 18,280 1,412 375 4,481 6,432 30,980 2025 25,523 25,523	Total 2025 £ - - Total 2025 £ 4,056 4,056 Total 2025 £ 12,216 12,216 Total 2025 £ 25,575 1,412 375 4,481 6,432 38,275	Total 2024 £ 1,521
				1,521
				Total 2024 £ 817
				817
				Total 2024 £ 6,813
				6,813
				Total 2024 £ 4,120 104 36 2,387 234
				6,881
				2024 -
				-

No employee received emoluments in excess of £60,000.

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Manju Shahul-Hameed Foundation For Mental Health Notes to the Accounts

10 Creditors:

amounts falling due within one year

2025 £ 3,478		2024 £ -
1,100		-
4,578 Incoming resources (including other gains/losses ) £ 19,920 30,000 10,500 60,420 15,313 75,733	Resources expended £ (8,300) (27,165) (11,787) (47,252) (7,295) (54,547)	-
		At 31 March 2025 £ 11,620 2,835 (1,287)
		13,168
		16,650
		29,818

12 Analysis of net assets between funds

Net current assets	Unrestricted funds £ 21,186 21,186	Restricted funds £ 8,632 8,632	Total £ 29,818
			29,818

Page�1�

Manju Shahul-Hameed Foundation For Mental Health Statement of Cash flows

for the year ended 31 March 2025

Cash flows from operating activities Net income/(expenditure) per Statement of Financial Activities Adjustments for: Other gains/losses Increase in trade and other payables Net cash provided by/(used in) operating activities Net cash from investing activities Net cash from financing activities Net increase/(decrease) 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 £ 21,186 - 4,578 25,764 - - 25,764 8,632 34,396	2024 £ (7,398) - -
		(7,398)
		-

		-

		(7,398)
		16,030
		8,632

Components of cash and cash equivalents
Cash and bank balances	34,396	8,632

	34,396	8,632

Page�1�

Manju Shahul-Hameed Foundation For Mental Health Detailed Statement of Financial Activities

for the year ended 31 March 2025

Income and endowments from: Donations and legacies Charitable activities Other trading activities 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 Employee costs Salaries/wages Staff training Motor and travel costs Vehicles - General costs Travel and subsistence Premises costs Rates Premises repairs and maintenance	Unrestricte d funds 2025 £ 13,923 - 13,923 1,390 1,390 - - 15,313 - - - - - - 7,295 - 7,295 - - - - - -	Restricted funds 2025 £ - 60,420 60,420 - - - - 60,420 4,056 4,056 4,056 12,216 12,216 12,216 18,228 52 18,280 15 1,397 1,412 375 - 375	Total funds 2025 £ 13,923 60,420 74,343 1,390 1,390 - - 75,733 4,056 4,056 4,056 12,216 12,216 12,216 25,523 52 25,575 15 1,397 1,412 375 - 375	Total funds 2024 £ 4,522 1,070
				5,592
				-
				-
				1,521
				1,521
				7,113 817
				817
				817 6,813
				6,813
				6,813 - 4,120
				4,120
				- 104
				104
				- 36
				36

General administrative costs, including depreciation and amortisation

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Manju Shahul-Hameed Foundation For Mental Health Detailed Statement of Financial Activities

Bank charges General insurances Information and publications Software, IT support and related costs Stationery and printing Legal and professional costs Audit/Independent examination fees Other legal and professional costs Total of expenditure of other costs Total expenditure Net gains on investments Net income/(expenditure) Net income/(expenditure) before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	- - - - - - - - - 7,295 7,295 - 8,018 8,018 - 8,018 8,632 16,650	- - 816 2,920 745 4,481 1,100 5,332 6,432 30,980 47,252 - 13,168 13,168 - 13,168 - 13,168	- - 816 2,920 745 4,481 1,100 5,332 6,432 38,275 54,547 - 21,186 21,186 - 21,186 8,632 29,818	74 96 - 1,810 641
				2,621
				- -


				6,881
				14,511 -
				(7,398)
				(7,398) -
				(7,398)
				16,030
				8,632

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Manju Shahul-Hameed Foundation For Mental Health

Charity No. 1176447

Trustees' Report and Unaudited Accounts

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1176447

Trustees

Key Management Personnel

Accountants

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Statement�of�trustees'�responsibilities�in�relation�to�the�financial�statements

Responsibilities and basis of report

Independent examiner's statement

for the year ended 31 March 2025

for the year ended 31 March 2025

Basis of preparation

Change in basis of accounting or to previous accounts

Fund accounting

Income

Expenditure

Receipt of donated goods, facilities and services

2 Statement of Financial Activities - prior year

10 Creditors:

12 Analysis of net assets between funds

for the year ended 31 March 2025

Manju Shahul-Hameed Foundation For Mental Health Detailed Statement of Financial Activities

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