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2022-05-31-accounts

Charity Registration No. 1176695

UNIQUE CHILDREN’S CHARITY

(A CHARITABLE INCORPORATED ORGANISATION)

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022

ANSARI & CO LIMITED

Charity Accountants & Consultants

BIRMINGHAM

B28 8JG

UNIQUE CHILDREN’S CHARITY

CONTENTS

FOR THE YEAR ENDED 31 MAY 2022

_______________

Pages
Legal and Administrative Information 2
Trustees’ Report 3 - 7
Independent Examiner’s Report 8 - 9
Statement of Financial Activities 10
Balance Sheet 11
Cash Flow Statement 12
Notes to the Financial Statements 13 - 20

1

UNIQUE CHILDREN’S CHARITY

LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MAY 2022

LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 MAY 2022		 LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 MAY 2022		 LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 MAY 2022
_______________
Trustees Yasar Mohammed
Faisal Shoukat
Toyaba Ali
Farid Ahmed (Appointed on: 01/01/2022)
Mehmood Hussain (Appointed on: 01/01/2022)
Principal Address 3 Thrum Hall Close
Halifax
HX1 4JS
Charity Number 1176695
Independent Examiner Mohammad Ansari
Ansari & Co Limited
Kings Court
17 School Road
Birmingham
B28 8JG
Bankers Barclays Bank Plc
Leicester
LE87 2BB

2

UNIQUE CHILDREN’S CHARITY

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2022

_______________

The Trustees present their report and financial statements for the year ended 31 May 2022. The Trustees confirm that the Annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 01 January 2022).

Structure, governance and management

Governing document/Constitution

Unique Children’s Charity (working name ‘UC3’), is a charitable incorporated organisation (CIO). The charity was established by Constitution and registered with the Charity Commission on 17 January 2018, under number 1176695.

Tax status

The charity is registered as a CIO and is therefore exempt from corporation tax and income tax.

Recruitment and training of trustees

The Board of Trustees currently consists of three members who were recruited due to their commitment and expertise. Role descriptions, where applicable, are issued to each Trustee and a full induction is given setting out the obligations of a Trustee. The list of current Trustees can be found on page 2 of this document.

Organisational structure

The Charity is principally based in Halifax, UK but works with organisations across the United Kingdom and abroad. The Trustees are responsible for the governance of the Charity, and the day-to-day management is performed by the Trustees and a volunteer run management committee.

Volunteers

The charity is being run through the kind help of at least six committed volunteers making up the equivalent time of one full time employee. The Trustees would like to thank all the volunteers without whom the Charity would not be able to run.

3

UNIQUE CHILDREN’S CHARITY

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2022

_______________

Keys risks and uncertainties

The Trustees actively review the major risks which the Charity faces on a regular basis, in particular those relating to its operations and finances. They are satisfied that systems are in place to mitigate the charity’s exposure to the major risks. The risk management strategy comprises:

The strategy will be reviewed regularly by the Trustees.

Aims, objectives and activities

Aims, objectives and intended impacts

Objects:

The advancement of education and the relief of need, of socially and economically disadvantaged and sick children and young people in such parts of the world as the trustees shall from time to time determine.

In particular but not exclusively by providing: grants, items and services, to individuals in need and/or charities or other organisations working to assist them.

Public benefit statement

The section of this report above entitled ‘Aims, objectives and activities’ sets out the aims and priorities of the Charity. The Trustees have considered this matter, in conjunction with the guidance contained in the Charity Commission’s general guidance on public benefit, and have concluded:

4

UNIQUE CHILDREN’S CHARITY

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2022

_______________

Review of achievements and performance for the year

It’s been another fantastic year for the charity as we’ve strengthened our relationship with the Turkish Government allowing us to complete the school as intended. Abu-Bakr Siddique school accommodates 900 students ranging from the ages of 5-16 years. We hosted a grand opening where local children, their parents, staff and government officials were invited to see the new build and to take part in the opening ceremony.

We also continued our work and Orphan Sponsorship in The Gambia. We’re getting closer to reaching our target and hoping to start the construction of The Gambia Dream (school).

Since 2020, we are progressing with our Steet Children and Orphan Family Support Programme in Pakistan where the most destitute children and young people are given access to education, food, and healthcare. Our clean water projects have also been successfully in Northern Pakistan, providing a range of 15 water wells and hand pumps in deprived areas.

For our local community, we have facilitated a number of challenges including: charity bike rides, mountain treks and international marathons. One of our most notable projects was a charity trip to Palestine at one of the most sacred Mosques, Masjid Al Aqsa, where we supported orphans providing them with food, Eid gifts and sports equipment ensuring that young people had the opportunity to engage in fun and engaging sports activities.

A note must be made of the hard work of those Trustees, volunteers and staff members who have been personally involved in carrying out distribution of aid in all parts of the world. They spent their own time overseas, paying for their own travel and accommodation and all associated costs, in ensuring that the aid reached places where it was needed. The charity is indebted to the service they have provided.

Fundraising campaigns in 2021-2022:

5

UNIQUE CHILDREN’S CHARITY

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2022

_______________

Financial review

The principal source of funding for the Charity is from individual donors. Voluntary donations received in the period amounted to £378,128 (2020/21: £245,315). This increase is due to a greater emphasis on campaigning for new projects on social media and through volunteer networks. Charitable expenditure in the period came to £365,595 (2020/21: £210,355). Non-charitable costs are kept under tight control, monitored regularly and currently paid for by Trustees.

Reserves Policy

The Charity holds unrestricted funds which have been provided to the charity via donations and charitable activities. Under the terms of the donations, the charity must retain the assets in perpetuity and can only use the income to support its charitable activities.

The unrestricted funds represent income earned but not yet utilised in supporting charitable activities. At 31 May 2022, the charity held unrestricted and undesignated reserves of £59,255 (2021: £36,807). Restricted funds at the end of the period came to £45,450 (2021: £55,365).

Going Concern

The Charity reported a cash inflow for the period of £12,533 (2021: Inflow of £35,420) and expects to make an inflow in the coming year. After making further appropriate enquiries and gaining assurances over income levels, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Future plans

In the future, we intend to have more activities for young people to get involved in from the Park Ward area in Halifax, one of the most deprived boroughs in the UK. Furthermore, we are in talks with the Turkish Government to take a youth trip abroad for a project that involves renovating a school that was affected by the war.

Another one of our aims is to create a youth and sports hub on the grounds of Masjid Al Aqsa, providing continuous opportunities for extra curricular activities. We are also wanting to visit Pakistan and look to expand on our current Orphan Family Support Program as well as identifying other areas that may need boreholes and access to clean and safe drinking water.

6

UNIQUE CHILDREN’S CHARITY

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2022

_______________

Statement of Trustees’ responsibilities

The Trustees are required to prepare financial statements for each financial year in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which give a true and fair view of the state of affairs of the Charity and the incoming resources and application of resources, including the net income and expenditure for the year. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and all other applicable law. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Accounts preparation

The Trustees confirm that the accounts comply with current statutory requirements, and with those of the governing instrument.

This report was approved by the Trustees on 31 March 2023 and signed on their behalf, by:

Yasar Mohammed Trustee

7

UNIQUE CHILDREN’S CHARITY

INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 MAY 2022

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Independent Examiner’s Report to the Trustees of Unique Children’s Charity

I report on the financial statements of the charity for the year ended 31 May 2022 which are set out on pages 10 to 20.

This report is made solely to the charity’s Trustees, as a body, in accordance with section 145 and the regulations made under section 154 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

Respective Responsibilities of Trustees and Examiner

The Trustees are responsible for the preparation of the financial statements. The Trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed.

Having satisfied myself that the company is not subject to audit under charity or company law and is eligible for independent examination, it is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the Trustees, concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial statements.

8

UNIQUE CHILDREN’S CHARITY

INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 MAY 2022

_______________

Independent Examiner’s Statement

In the course of my examination, no matter has come to my attention:-

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Signed on 31 March 2023:

Mohammad Ansari

Ansari & Co Limited

Charity Accountants & Consultants Kings Court, 17 School Road Birmingham, B28 8JG

9

UNIQUE CHILDREN’S CHARITY

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MAY 2022

_______________

Unrestricted Restricted
Total		 Unrestricted Restricted Total
Funds Funds 2022 Funds Funds 2021
Note £ £ £ £ £ £
Income from:
Donations and legacies 2,3 293,009 85,119 378,128 128,419 116,896 245,315
__ __ __ __ __ _
Total income 293,009 85,119 378,128 128,419 116,896 245,315
__ __ __ __ __ _
Expenditure on:
Charitable activities 4,5
270,561		 95,034 365,595 100,384 109,971 210,355
__ __ __ __ __ _
Total expenditure 270,561 95,034 365,595 100,384 109,971 210,355
__ __ __ __ __ _
Net income/(expenditure)
before transfer 22,448 (9,915) 12,533 28,035 6,925 34,960
Transfers between funds - - - (37,820) 37,820 -
__ __ __ __ __ _
Net movement in funds 22,448 (9,915) 12,533 (9,785) 44,745 34,960
Reconciliation of funds
Total funds brought forward 36,807 55,365 92,172 46,592 10,620 57,212
__ __ __ __ __ _
Total funds carried forward 59,255 45,450 104,705 36,807 55,365 92,172
__ __ __ __ __ _

The notes on pages 13 to 20 form part of these financial statements.

10

UNIQUE CHILDREN’S CHARITY

BALANCE SHEET

AS AT 31 MAY 2022

_______________

2022 2021
Note £ £ £ £
Fixed assets
Tangible fixed assets 8 7,310 7,310
Current assets
Debtors 9 - -
Cash at bank and in-hand 14 97,395 84,862
__ __
97,395 84,862
Net current assets 97,395 84,862
__ __
Net assets 104,705 92,172
__ __
Funds
Unrestricted funds: General reserve 10 59,255 36,807
Restricted funds 10 45,450 55,365
__ __
104,705 92,172
__ __

The notes on pages 13 to 20 form part of these financial statements.

The financial statements were approved by the Trustees on 31 March 2023 & signed on their behalf, by:

Yasar Mohammed Trustee

11

UNIQUE CHILDREN’S CHARITY

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MAY 2022

CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MAY 2022		 CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MAY 2022		 CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MAY 2022		 CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MAY 2022
_______________
Note 2022
2021
£ £
Cash flows from operating activities:
Net cash provided by operating activities 13 12,533 35,420
__ __
Cash flows from investing activities:
Purchase of fixed assets 8 - -
__ __
Net cash provided by investing activities - -
__ __
Increase / (decrease) in cash & cash equivalents
in the reporting period 12,533 35,420
__ __
Cash & cash equivalents at the beginning of
the reporting period 84,862 49,442
__ __
Cash & cash equivalents at the end of the
reporting period 14 97,395 84,862
__ __

The notes on pages 13 to 20 form part of these financial statements.

12

UNIQUE CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022

_______________

1. Accounting policies

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: 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) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The following principal accounting policies have been applied:

a) Incoming resources

Income includes the total funds received during the period and comprises donations collected directly or by volunteers and income from fundraising events. Income is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty.

Income tax reclaimable under the Gift Aid Scheme is recognised on an accruals basis once income is considered probable.

Donors are given the option to restrict their donation when it is made. Any Gift Aid claimed on restricted donations is classed as unrestricted income.

b) Resources expended and basis of allocation

Expenditure is included when incurred and has been shown in the Statement of Financial Activities inclusive of non-recoverable Value Added Tax.

Expenditure on operational programmes is recognised in the period in which it is incurred.

Currently all costs are directly attributable to specific activities, but where required, certain shared costs will be apportioned to general funds and activities in furtherance of the objects of the Charity.

c ) Funds accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.

13

UNIQUE CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022

_______________

c ) Funds accounting (cont.)

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund.

d) Tangible Fixed assets

Tangible fixed assets are depreciated per the following rates:

Land - Not depreciated

Tangible assets bought for less than £1,000 are not capitalised.

e) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount. Prepayments are valued at the amount paid in advance net of any trade discounts.

f) Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

g) Financial instruments

The charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable.

h) Judgements in applying accounting policies and key sources of estimation uncertainty

In preparing the Financial Statements, management is required to make estimates and assumptions which affect reported income, expenses, assets, liabilities and disclosure of contingent assets and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates.

The directors consider that there are no significant areas of key judgement or estimation uncertainty.

14

UNIQUE CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022

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2. Donations and legacies

Unrestricted Restricted Total Total
Funds Funds Funds Funds
2022 2022 2022 2021
£ £ £ £
Voluntary donations 293,009 85,119 378,128 245,315
___ ___ ___ ___
293,009 85,119 378,128 245,315
___ ___ ___ ___
3. Analysis of voluntary donations income
By activity Unrestricted Restricted Total Total
Funds Funds Funds Funds
2022 2022 2022 2021
£ £ £ £
Orphans & Street Children - 7,775 7,775 26,847
Safe Water - 7,490 7,490 886
Zakat distribution - 46,243 46,243 51,670
Food Aid - 2,859 2,859 2,076
Not specified by activity 293,009 20,752 313,761 163,836
___ ___ ___ ___
293,009 85,119 378,128 245,315
___ ___ ___ ___
By country Unrestricted Restricted Total Total
Funds Funds Funds Funds
2022 2022 2022 2021
£ £ £ £
Pakistan - 50 50 1,900
The Gambia - 4,585 4,585 10,055
Palestine - 20,721 20,721 8,908
Syria/Turkey - 11,660 11,660 5,606
Yemen - - - 22,273
Unspecified location 293,009 48,103 341,112 196,573
___ ___ ___ ___
293,009 85,119 378,128 245,315
___ ___ ___ ___

15

UNIQUE CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022

_______________

4. Charitable expenditure
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2022 2022 2022 2021
£ £ £ £
Grants distributed 270,561 95,034 365,595 210,355
___ ___ ___ ___
270,561 95,034 365,595 210,355
___ ___ ___ ___
5. Analysis of charitable expenditure
By activity Unrestricted Restricted Total Total
Funds Funds Funds Funds
2022 2022 2022 2021
£ £ £ £
Orphans & Street Children 16,575 7,775 24,350 18,792
Safe Water - 7,490 7,490 886
Zakat distribution 5,957 46,243 52,200 52,800
Food Aid 54,441 2,859 57,300 2,076
Not specified by activity 193,588 30,667 224,255 135,801
___ ___ ___ ___
270,561 95,034 365,595 210,355
___ ___ ___ ___
By country Unrestricted Restricted Total Total
Funds Funds Funds Funds
2022 2022 2022 2021
£ £ £ £
Pakistan - 50 50 1,900
The Gambia
 9,915 4,585 14,500 2,000
Palestine
 32,979 20,721 53,700 8,908
Syria/Turkey 152,375 11,660 164,035 5,606
Yemen - - - 22,273
Unspecified location 75,292 58,018 133,310 169,668
___ ___ ___ ___
270,561 95,034 365,595 210,355
___ ___ ___ ___

16

UNIQUE CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022

_______________

6. Staff & trustees costs

There were no employees in the period (2021: Nil).

During the period £NIL of expenses were incurred for the reimbursement of Trustees’ expenses (2021: £Nil). The Trustees received no other remuneration for this period or the prior period.

7. Volunteers

The charity is being run through the kind help of many committed volunteers. The Trustees would like to thank all the volunteers without whom the Charity would not be able to run. A note must be made of the hard work of those Trustees, volunteers and staff members who have been personally involved in carrying out distribution of aid in all parts of the world. They spent their own time overseas, paying for their own travel and accommodation and all associated costs, in ensuring that the aid reached places where it was needed. The charity is indebted to the service they have provided.

8. Fixed assets

8. Fixed assets
Land* Total
£ £
Cost
At 31 May 2021
7,310		 7,310
Additions - -
___ __
At 31 May 2022 7,310 7,310
___ __
Depreciation
At 31 May 2021 - -
Charge for the period - -
___ __
At 31 May 2022 - -
___ __
Net book value
At 31 May 2022 7,310 7,310
___ __
At 31 May 2021 7,310 7,310
___ __

* Land was purchased in January 2021 in the charity’s name in The Gambia, in order to build an orphanage in the near future. The land value is based on the purchase price and not depreciated.

17

UNIQUE CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2022

_______________

9. Debtors (receivable within one year)

2022 2021
£ £
Debtors - -
___ ___
- -
___ ___
10. Statement of funds
Brought Incoming Resources Fund Carried
forward resources expended transfers forward
£ £ £ £ £
(a) Restricted funds
Zakat – General* - 29,979 (39,894) 9,915 -
Orphans – General* - 7,775 (7,775) - -
Food Aid – General* - 2,859 (2,859) - -
Safe Water – General* 7,490 (7,490) - -
Pakistan - 50 (50) - -
Palestine - 20,721 (20,721) - -
Syria/Turkey - 11,660 (11,660) - -
The Gambia 17,545 4,585 (4,585) (9,915) 7,630
Gambia Orphanage 30,510 - - - 30,510
Gambia Orphanage Land 7,310 - - - 7,310
__ __ ___ ___ ___
Total restricted funds 55,365 85,119 (95,034) - 45,450
__ __ ___ ___ ___

* Any activity funds which were donated specifically to a country are included in the country specific figures

(b) Unrestricted funds
General reserve


Total funds

 36,807
__
92,172
**__ **		 293,009
__
378,128
**__ **		 (270,561)
___
(365,595)
**___ **		 -
___
-
___		 59,255
___
104,705
___

18

UNIQUE CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022

_______________

11. Analysis of net assets between funds

(a)
 Unrestricted Restricted Total
funds funds funds
£ £ £
Fund balances at 31 May 2022 are represented by:
Fixed assets
 - 7,310 7,310
Net current assets
 59,255 38,140 97,395
__ __ ___
Total funds
 59,255 45,450 104,705
__ __ ___
(b)
 Unrestricted Restricted Total
funds funds funds
£ £ £
Fund balances at 31 May 2021 are represented by:
Fixed assets
 - 7,310 7,310
Net current assets
 36,807 48,055 84,862
__ __ ___
Total funds
 36,807 55,365 92,172
__ __ ___

12. Related parties

There were no related party transactions in the period.

13. Reconciliation of cash flows from operating activities

2022 2021
£ £

Net income / (expenditure) for the reporting period
12,533		 34,960
(Increase) / decrease in debtors - 460
___ ___
Net cash provided by operating activities 12,533 35,420
___ ___

19

UNIQUE CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022

_______________

14. Analysis of cash and cash equivalents

14. Analysis of cash and cash equivalents
2022 2021
£ £
Cash at bank and in hand 97,395 84,862
___ ___
Total of cash and cash equivalents 97,395 84,862
___ ___

15. Ultimate controlling party

The Trustees do not consider there to be an ultimate controlling party.

20