## **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**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
4
**Total**
**Expenditure on:**
Charitable activities
5
Other
6
**Total**
Net gains on investments
**Net expenditure**
7
Transfers between funds
**Net expenditure before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**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**
|Office costs
Accountancy fees
7
**Net expenditure before transfers**
This is stated after charging:
Accountants fee
8
**Staff costs**
No employee received emoluments in excess of £60,000.
9
**Movement in funds**
**At 1 May**
**2024**
**Restricted funds:**
**Restricted income funds:**
Awards For All
4,290
_Total_
4,290
**Unrestricted funds:**
**General funds**
5,955
**Total funds**
10,245
Purposes and restrictions in relation to the funds:
Restricted funds:
Awards For All
10 **Analysis of net assets between funds**
Net current assets|**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**
|Cash and cash equivalents
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