2025-04-30-accounts - Pashtun Trust

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Pashtun Trust

Charity No. 1177017

Company No. CE013154

Trustees' Report and Unaudited Accounts

30 April 2025

Pashtun Trust Contents

	Pages
Trustees' Annual Report		2
Statement of Financial Activities		3
Balance Sheet		4
Notes to the Accounts	5 to 9
Detailed Statement of Financial Activities	10	to

Page 1

Pashtun Trust Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 30 April 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. CE013154

Charity No. 1177017

Registered Office

2A Heather Road Small Heath Birmingham B10 9TA

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

S. Duran D.A. Khan G.N. Khan

Accountants

BVSC Latham House 33-34 Paradise Street Birmingham B1 2AJ

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 Companies Act 2006. 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.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

D.A. Khan Trustee 09 January 2026

Page 2

Pashtun Trust Statement of Financial Activities

for the year ended 30 April 2025

Unrestricted funds 2025 £ 11,986	Restricted funds 2025 £ -	Total funds 2025 £ 11,986	Total funds 2024 £ 16,846
11,986 15,312 463	- - -	11,986 15,312 463	16,846 16,322 736
15,775 -	- -	15,775 -	17,058 -
(3,789) -	- -	(3,789) -	(212) -
(3,789)	-	(3,789)	(212)
(3,789) 5,955	- 4,290	(3,789) 10,245	(212) 10,457
2,166	4,290	6,456	10,245

Page 3

Pashtun Trust Balance Sheet

at 30 April 2025

at 30 April 2025
Company No. CE013154 Notes 2025 £ Current assets Cash at bank and in hand 6,456 6,456 Net current assets 6,456 Total assets less current liabilities 6,456 Net assets excluding pension asset or liability 6,456 Total net assets 6,456 The funds of the charity Restricted funds 9 Restricted income funds 4,290 4,290 Unrestricted funds 9 General funds 2,166 2,166 Reserves 9 Total funds 6,456	2024 £ 10,245
	10,245
	10,245 10,245
	10,245
	10,245
	4,290
	4,290 5,955
	5,955
	10,245

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 30 April 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 09 January 2026

And signed on its behalf by:

D.A. Khan Trustee

09 January 2026

Page 4

Pashtun Trust Notes to the Accounts

for the year ended 30 April 2025

1 Accounting policies

Basis of preparation

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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

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

Page 5

Pashtun Trust 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.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Trade and other debtors

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

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 6

Pashtun Trust

Notes to the Accounts

3 Statement of Financial Activities - prior year

Income and endowments from: Donations and legacies Total Expenditure on: Charitable activities 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 4 Income from donations and legacies Donations 5 Expenditure on charitable activities Expenditure on charitable activities Ramadan food parcels Homelessness Water Governance costs	Unrestricted funds 2024 £ 16,846 16,846 17,058 17,058 (212) (212) (212) 6,167 5,955 Unrestricted £ 11,986 11,986 Unrestricted £ 14,500 312 500 15,312	Restricted funds 2024 £ - - - - - - - 4,290 4,290 Total 2025 £ 11,986 11,986 Total 2025 £ 14,500 312 500 15,312	Total funds 2024 £ 16,846
			16,846 17,058
			17,058
			(212)
			(212)
			(212) 10,457
			10,245
			Total 2024 £ 16,846
			16,846
			Total 2024 £ 15,511 811 -
			16,322

Page 7

Pashtun Trust Notes to the Accounts

6 Other expenditure

Unrestricted £ 103 360 463 2025 £ 360 Incoming resources (including other gains/losses ) £ - - 11,986 11,986	Total 2025 £ 103 360 463 Resources expended £ - - (15,775) (15,775)	Total 2024 £ 376 360
		736
		2024 £ 360 At 30 April 2025 £ 4,290
		4,290
		2,166
		6,456



Unrestricted funds £ 2,166 2,166	Restricted funds £ 4,290 4,290	Total £ 6,456
		6,456

Page 8

Pashtun Trust Notes to the Accounts

11 Reconciliation of net debt

At 1 May 2024 £	Cash flows £	At 30 April 2025 £
10,245	(3,789)	6,456
10,245 10,245	(3,789) (3,789)	6,456
		6,456

12 Related party disclosures Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 9

Pashtun Trust Detailed Statement of Financial Activities

for the year ended 30 April 2025

Income and endowments from: Donations and legacies Donations Total income and endowments Expenditure on: Charitable activities Ramadan food parcels Homelessness Water Total of expenditure on charitable activities General administrative costs, including depreciation and amortisation Sundry expenses Legal and professional costs Accountancy and bookkeeping Total of expenditure of other costs Total expenditure Net gains on investments Net expenditure Net expenditure before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	Unrestricte d funds 2025 £ 11,986 11,986 11,986 14,500 312 500 15,312 15,312 103 103 360 360 463 15,775 - (3,789) (3,789) - (3,789) 5,955 2,166	2025 £ - - - - - - - - - - - - - - - - - - - 4,290 4,290	Total funds 2025 £ 11,986 11,986 11,986 14,500 312 500 15,312 15,312 103 103 360 360 463 15,775 - (3,789) (3,789) - (3,789) 10,245 6,456	Total funds 2024 £ 16,846
				16,846
				16,846 15,511 811 -
				16,322
				16,322 376
				376
				360
				360

				736
				17,058 -
				(212)
				(212) -
				(212)
				10,457
				10,245

Page 10