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2024-02-29-accounts

Charity number: 1177258

Ehsan Trust UK

Report of the Trustees and Unaudited Financial Statements

For the year ended 28 February 2024

Ehsan Trust UK Report of the Trustees For the year ended 28 February 2024

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 28 February 2024. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity operates in India and its objectives are :

  1. To relieve financial hardship, distress and suffering among orphans, widows, poor people, victims of natural disasters and other people in need by means of, but not exclusively, making grants or loans for providing or paying for items, equipment, services and facilities, including the provision of food, clean water, clothing, medicines and accommodation for the benefit of the said persons;

  2. To advance education for the benefit of the poor, the illiterate and the general public by means of, but not exclusively, the provision of scholarships for school, college or higher education;

  3. To relieve sickness and to preserve good health among persons in need, by means of, but not exclusively, the provision or assistance in the provision of facilities such as testing and treatment centres and eye clinics for the benefit of the said persons;

  4. To advance the religion of Islam, by means of, but not exclusively, promoting the teachings and tenets of Islam via the assistance in the provision of Islamic education classes and places of worship in accordance with the teachings of the Quran and Sunnah of the Prophet Muhammad (Peace and Blessings be Upon Him) as interpreted by the Ahle Sunnah Wal Jamaah School of Thought.

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

Volunteers

During the period there were 9 volunteers who helped carry out the charty's aims and objectives.

ACHIEVEMENTS AND PERFORMANCE

Significant activities

Ehsan Trust UK has been providing relief, support and assistance to hundreds of families across India including West Bengal, Bihar, Jharkhand, Odisha, Gujarat and Kashmir.

This included:

In some rural areas, distribution of clothes, blankets and medicine has given communities access to healthcare and the basic necessities of life.

Water wells and hand pumps have also been built to strengthen poor communities. And for the country’s most vulnerable, the widows and orphans, cash programmes - Zakah & sadaqah - have allowed them purchase essentials.

FINANCIAL REVIEW

Significant events

The year ended 28 February 2024 was a reasonable year for Ehsan Trust UK. Performance was as expected by the Trustees.

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Ehsan Trust UK Report of the Trustees Continued For the year ended 28 February 2024

Reserves

It is the policy of the charity that group unrestricted funds which have not been designated for a specific use be maintainted and grown. From this the trustees plan to undertake further humanitarian projects to benefit the poor, deprived and afectees of natural disasters.

As there are no fixed administrative expenses of the charity at present, there is no minimum level for the reserves. Donations are sought as and when trustees become aware of a need in a particular part of India.

Unrestricted general reserves as at 28 February 2024 stood at £18,452 (2023: £21,384).The trustees are satisfied with the performance of the charity during the year and the position at 28 February 2024.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is registered as a Charitable Incorporated Organisation (CIO) under the Charities Act 2011. It is governed by its Constitution, last amended 5th January 2018. The charity enjoys charitable status for taxation purposes.

Anyone over the age of 16 can become a member of the charity subject to approval by the trustees.

No trustee has any beneficial interest in the charity.

Recruitment and appointment of trustees

There must be at least three (3) charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees, or appoint a new charity trustee pursuant to Clause 10 of the Constitution.

There is no maximum number of charity trustees that may be appointed to the CIO.

Apart from the first Trustees, every trustee must be appointed only after a nomination from any one trustee is presented to the trustees, and the majority of the trustees pass a resolution to appoint the said trustee for a term determined at a properly convened meeting of the Trustees.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Ehsan Trust UK Charity registration number 1177258 Principal address 58 Lea Bridge Road London E5 9QD Trustees The trustees and officers serving during the year and since the year end were as follows: Ebrahim Collector Ismail Musa Desai Mohamed Suleman Pirbhai Sakina Hafesji Independent examiners H Raja Associates 2 Fieldhead Street Fieldhead Business Centre Bradford West Yorkshire BD7 1LW Bankers Barclays Bank Trinity Walk Shopping Centre Teall Way Wakefield WF1 1QS

The trustees and officers serving during the year and since the year end were as follows:

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Ehsan Trust UK Report of the Trustees Continued For the year ended 28 February 2024

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 27 December 2024 Ebrahim Collector

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Ehsan Trust UK Independent Examiners Report to the Trustees For the year ended 28 February 2024

I report to the trustees on my examination of the accounts of the charity for the year ended 28 February 2024.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts 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 examiners statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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 accounts to be reached.

H Raja Associates 2 Fieldhead Street Fieldhead Business Centre Bradford West Yorkshire BD7 1LW

27 December 2024

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Ehsan Trust UK Statement of Financial Activities For the year ended 28 February 2024

Notes
Income and endowments from:
Donations and legacies
2
Investments
3
Other income
4
Total
Expenditure on:
Raising funds
5
Charitable activities
6/7
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
68,787
-
3,719
72,506
)
(1,081
)
(74,357
)
(75,438
)
(2,932
21,384
18,452
2023
£
59,532
27
-
59,559
)
(302
)
(51,137
)
(51,439
8,120
13,264
21,384

5 of 11

Ehsan Trust UK Statement of Financial Position As at 28 February 2024

Notes
Current assets
Cash at bank and in hand
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity
Unrestricted income funds
11
Total funds
£
2024
18,452
18,452
18,452
18,452
18,452
18,452
18,452
£
2023
21,384
21,384
21,384
21,384
21,384
21,384
21,384

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Ebrahim Collector Trustee 27 December 2024

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Ehsan Trust UK Notes to the Financial Statements

For the year ended 28 February 2024

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘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)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.

Ehsan Trust UK 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 note(s).

2. Income from donations and legacies

Unrestricted funds
Donations received
3. Investment income
Bank interest receivable
4. Other income
Unrestricted funds
Gift Aid
5. Expenditure on generating donations and legacies
Unrestricted funds
Support costs
2024
£
68,787
68,787
2024
£
-
-
2024
£
3,719
3,719
2024
£
1,081
1,081
2023
£
59,532
59,532
2023
£
27
27
2023
£
-
-
2023
£
302
302

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Ehsan Trust UK Notes to the Financial Statements Continued For the year ended 28 February 2024

6. Costs of charitable activities by fund type

Unrestricted funds
Activity 3
Activity 4
Activity 5
Activity 8
2024
£
4,000
15,825
24,406
30,126
74,357
2023
£
3,000
5,087
-
43,050
51,137

7. Costs of charitable activities by activity type

Activities undertaken directly
Activity 3
Activity 4
Activity 5
Activity 8
Analysis of support costs
Governance costs
Particulars of employees
Employees
2024
£
4,000
15,825
24,406
30,126
74,357
2024
£
1,081
2024
0
0
2023
£
3,000
5,087
-
43,050
51,137
2023
£
302
2023
0
0

8. Analysis of support costs

9. Particulars of employees

10. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for unrestricted funds.

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Ehsan Trust UK Notes to the Financial Statements

For the year ended 28 February 2024

11. Movement in funds

Unrestricted Funds

General
General
Unrestricted Funds - Previous year
General
General
Balance at
01/03/2023
£
21,384
21,384
Balance at
01/03/2022
£
13,264
13,264
Incoming
resources
£
72,506
72,506
Incoming
resources
£
59,559
59,559
Outgoing
resources
£
)
(75,438
)
(75,438
Outgoing
resources
£
)
(51,439
)
(51,439
Balance at
28/02/2024
£
18,452
18,452
Balance at
28/02/2023
£
21,384
21,384

Purpose of unrestricted Funds

General

The General Fund is used to help support the poor, orphans and affectees of natual disasters.

12. Analysis of net assets between funds

Unrestricted funds
General
General
Net current
assets /
(liabilities)
Net Assets
£
£
18,452
18,452
18,452
18,452

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This page does not form part of the statutory financial statements

Ehsan Trust UK Notes to the Financial Statements Continued For the year ended 28 February 2024

Previous year

Unrestricted funds
General
General
Net current
assets /
(liabilities)
Net Assets
£
£
21,384
21,384
21,384
21,384

10 of 11 This page does not form part of the statutory financial statements

Ehsan Trust UK Detailed Statement of Financial Activities Continued For the year ended 28 February 2024

INCOME AND ENDOWMENT
Donations and legacies
Donations
Investments
Bank interest receivable
Other income
Gift Aid
Total incoming resources
EXPENDITURE
Charitable activities
Cost of direct charitable activity - Cataract
Operations (Activity 3)
Cost of direct charitable activity - Food Parcels
(Activity 4)
Cost of direct charitable activity - Scholarships
(Activity 5)
Cost of direct charitable activity - Building
Maintenance (Activity 8)
SUPPORT COSTS
Governance costs
Governance costs
Total resources expended
Net Expenditure
£
2024
68,787
68,787
-
-
3,719
3,719
72,506
)
(4,000
)
(15,825
)
(24,406
)
(30,126
)
(74,357
)
(1,081
)
(1,081
)
(75,438
)
(2,932
£
2023
59,532
59,532
27
27
-
-
59,559
)
(3,000
)
(5,087
-
)
(43,050
)
(51,137
)
(302
)
(302
)
(51,439
8,120

11 of 11

This page does not form part of the statutory financial statements