Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Charity registration number.. 1178778
Aghosh UK
Annual Report and Financial Statements
for the Year Ended 31 December 2024

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Contents
Reference and Administrative Details
Trustees, Report
2to9
Siatemeni of Trustees, Responsibilities
10
Independet)t Auditors, Report
11 to 13
Statement of Financial Activities
14
Balance Sheet
15
Cash Flow Siatement
16
Notes to the Financial Statements
17to25

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Reference and Administrative Details
Trustees
Dr Adeel Riaz
Muhamtnad Luqinaii
Usama Ayoub
Farid ud Din Lodhi
Dr Muhainmad Najeeb Azam
Sajida Naheed
Senior Management Team
Khawaja Abid Mehmood. CEO
Principal Office
254A Bury New Road
Whitefield
MANCHESTER
M45 8QN
Charity Registration Number
1178778
Bankers
Barclay5
Leicester
LE87 2BB
Auditor
Shareef Statutory Auditors
4 Highlands Court
Cranmore Avenue
Solihull
West Midlands
B90 4LE
Page I

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Trustee5' Report
The triisttes present tl)t annual report together with the financial statemei)ts and auditors, report of the charity for
the year ended i l December 2024.
Objective5 and activitie5
OlJje¢ts
a) the prevention or reliet of wverty or fjnancial hardship in Pakistan, specifically Azad Jammu and I(ashmir and
also anywhere in the world:
b) the relief and assistance of persons who are the victims tsf war or natural or other kinds of disaster. trouble, or
Catastrophe;
c) for the public benefit 10 promote and advance the education (including social and physical training) in such
ways as the charity trustees think fit:
d) the relief of sickness and the preservation of health in Pakistan. specifically Azad Jammu and Kashmir and in
any part of the world.
e) the advancement of such other purposes as are exclusively charitable in England and Wales as the trustees shall
determine in their sole discretion.
OUR MISSION
We aim to serve hu￿aDitY without discriminatioii by religion, fdce, caste, sect, lan¥ua¥e, or political affiliation.
We are dedicated to providing emer¥ency humanitarian relief and support clt times of crisis. We help victitns of
anmade and natural disasters to rebuild their lives and livelihood5, and ieinforce tlieir resilieiice for a better
future.
We are coinmitted to improving the lives of some of the world's poorest and vulnerable people. especially orphans,
street children, widows and the disadvantaged through our relief efforts and sustainable development projects.
Our goal is that everyone should have access 10 life's essentials, including clean water, accessible healthcare, and
educaiion to live a life of dignity with hope for a brighter future.
Page 2

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Trustee5' Report
Fundruising disclosures
The charity is regisiered with the Fundraising Regulator and follows the principles set out in the Code of
Fundraising Practice. The trustees are committed to ensuring that all fundraising activities are conducted in a legal,
open, honest, and respectfvl manner.
The charity raises funds through voluntarv donations from individuals, commiinity fundraising, online and digital
campaigns, corporate partncrships, [￿d institutional grants. During the year, the charity did not engage any
professional fundraisinuj aujencies OT commercial participators, nor did it subcontract any fundraising activities to
third parties. All fundraising wa5 carried out directly by the charity's einployee5 and volunteer5.
The charitv has appropriate intemal contro15 and monitoriii¥ 5yStem5 in place to oversee its fiiiidrai5lll¥7 activitie5
and to ensure cotnpliance with relevaiit legFi51ation, incliiding data protection and safegFuardingT regulations. The
trLiStees take 5tep5 to protect the public, including vulnerable iiidividuals, from unrea50iiable intrusion, persistent
approaches, or uiidue pressure to ¥ive.
The charity received no Complaints relating to its fundraising activities during the financial year ended 31 March
2025.
The tnjstees are grateful to all donors and supporters for their continued generosity and trust in the charity's work.
Puhlic benefil
The section of this report below entitled 'obje¢tives and activities, sets out the objects and aims of the charity.
The trustees have c0115idered this, in coiijunctioii witli the ¥uidance contained in tl)e Charity Cvmmission'5 ¥eiieral
guidance on public benefit, and have coi)¢luded that..
the aims of the charity continue to be charitable:
the work done by the charity gives identifiable benefits to the charitsble sectlir and Lx)ih directly and
indirectly tLI individuals in need;
the benefiis are for the public. not unreasonably restricted in any way;
there is no deiriment or harm arising from the aims or activities.
The trustees confinn that they have complied with the requirements of Section 17 of the Charities Act 2011 to
have due Tegard to the public benefit guidan¢e published by the Charity Coinmission for England and Wales.
Gr4nl mukingpolicies
The charity makes grants to overseas partner organisations to deliver projerts aligned with its Charitable
objectives. Partners are selected following a robust due diligence process, and fornial funding agreements with
agreed budgets are put in place. PayTnent5 are made against approved budgets and supporting documentation, and
rants are monitored to ensure funds are used appropriately aiid achieve the intended outcomes.
Use volunleers
Aghosh UK also has teams of SUPCTb regional volunteeTS who are dedicgted to supporting our events and ￿'Ork.
Each volunteer is required to complete a form on the Aghosh websiie. The registered volunteers are then engaged
in the regional activities.
Page 3

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Trustee5' Report
Achievements and performance
During 2024, Aghosh UK significantly expanded its humanitsrian and development work, delivering life-saving
assistance. education, healthcare, and clean water to vulnerable communities in Gaza. Sudan, Pakistan. and
TLlrkiye.
"2024 wu.¥ ayeuv ofcompas.sioK IK ¢JclioK- 1rartsfopm1￿ggQ￿e*0.$l1Jj iKlo l(3Kgible impa¢tfov thotssL7nd.i offamilie.y
IK ￿e¢d.
HumaDltarian and EmergeDCy Re5POllse
Gaza Emergency Relief
Througliout the year, AbFhosh UK responded tirelessly to the oJ)going huinanitarian crisis in Gaza. Tlie charity
organised niiinerous fuiidraisii)fT and awareness events across the UK, featuring medical professiona15 and
humanitarian experts who shared first-hand accounts from Gaza.
With the support of donorg and pattners, Aghosh UK delivered..
26,017+ hot meals, 6.252+ food packs, and clean water to displaced families.
3 ICU ambulances and 3,300+ medical supply kit5 to hospitals treating the injured.
17,000+ cans of bab! milk for infants suffering malnutrition.
4,800 Ramadan food packs, 3,152 kg of fresh Qurbani meat, Eid gifts for children, and shelters and
blankets for displaced families.
Began construction of the Hope Slielter Village, to provide Safe housing, hygiene facilitie5, and leaTning
spaces for childreii (completion due early 2025).
"In u lime c)finiRry¥us¥ hurd5.hip. Aghutsh UA brvughi r¥li¥f. dignity. undhopv (FUZU S musi vulnerublvfunsilies.
Sudan Malnutrition Response
In response to severe food insecurity and child malnutrition caused by the civil conflict in Sudan..
500 malnourished children were screened, treated, and supponed in South Kordofan and Blue Nile
regions.
30,000 Iiot, nutritious meals were provided alongside hygiene. health, and psychosocial 5UPPOrt.
A measurable decline in severe malnuiriiion cases was recorded following intervention.
Development and Welfare Programmes
Orphan Care and Aghosh Home5
Aghosh UK continued to support orphans through irs Orphan Care Programme {OCP) and Aghosh Homes
network..
551 orphans 5UPPOrted through comprehensive spon50rship5, ¢overing education, nutrition, health¢are,
and wcllbeing.
Con5tructitsn of the Aghosh Home it) Buner (capacity for 200 orphans) neared completion, with
inauguration scheduled lor early 2025.
Essential renovations were completed at Aghosh Home in Hala. and facilities were improved at Aghosh
Home in Gaziantep, Ttsrkiye, supporting children orphaned by the 2023 earthquakes.
Page 4

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Trustee5' Report
"OiirAghosh Homes pi'ovide ￿ofJ￿1 shelter, b￿¢ l(Imity, stability,, afr7d thefoundations}or a brighierfuthre.
Child Protection and Education
T￿0 new Child Protection Centres were established in Rahiin Yar Khan and Sheikhupura, each
5UPPOrting around 40 street children with education, nutrition, healthcare, and psych050cial
rehabilitation.
A new Vocational Skills Centi'e opened in Muzaffarabad, empowering single mothers and young women
through sewing and If training.
Continued provision of Alfalgh Scholarships, enabling talented students from disadvantaged
backgrounds to ¢omplet¢ higher education.
'Through education andsk£lls, .4ghosh UK is breL7kiRg the g.cle o}povertyfor the na¥lgeneralion.
Healthcare Access
Diagn05ti¢ Centre, Mirpur IAJK)
The i)ew Aghosh UK Diagnostic Centre was inaugurated in July 2024 and quickly became a vital
community health resource.
Provided diagnostic and outpatient services 10 6,200+ patients within its first few months.
Service5 include radiology, pathology, maternal health, blood testing, and pharn]acy facilitie5.
Mobile Health Units
T￿0 Mobile Health Units operating in Larkana and Latifabad, Sindh, treated over 64,000 pglients
throughout the year.
Service5 included ultra50und Sckms, laboratory tt5ting. InateTnal and child health clinics, k)nd free
edication.
"ActieJ.sibl¥ heulihcure reached ihose who Needed li mosi
commiinilies.
fr(pm cily 6iieeis io ihe mosi remoie rural
Clean Water Projects
Access to clean and safe drinking water remained a key priority..
Instslled I g new water facilities across Pakistan, including I I wells, 6 hand pumps, and 2 sOlar-po￿'ered
submersible pumps.
Over 10,700 people gained acce5S to safe, 5UStait)able water sources.
Seasonal and Community Support
Rarngdan and Eid
Distributed 610 R￿llada￿ food packs, 1,400 iftar mea15, and 600+ Eid gifts in Pakistan.
Delivered 4,800 food parcels to fasting families in Gaza during Ramadan.
Disthbuted PKR 612,150 fitrana to the poor and needy.
Qurbani Cultural Outreach
Perfom)ed Qurbani in both Pakistan and Gaza, reaching 2,409 families with fresh meat.
Shared seasonal aid with 400 Hindu faTnilies at Diwali and 200 Christian faTnilies at Christtna5.
Page 5

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Trustee5' Report
"Oiir seL7soNalprogramme5 5preadnour£shmcnt, joy and unity acros5 communitlES Ot'allfulths.
Winter Relief
Distributed 400 winter kits to oiphans and street childreii during the cold season.
Delivered 100 additional W1n￿r packs to vulnerable families in Gilgit Balrisian.
'IVarmih. c()tsif()ri and tiure- small aLiS ihai brirtg hope ihrough ihe hur6he61 monihs.
Engagement, Partnerships and Field Vi51ts
HoS￿d fundraising events across the UK in partnership with mosques and community organisations,
with outstanding public support.
Tru%tees and rcprc8entatives undcrtaok field visits to Gaza, Egypt, and Pakistan, monitoring ongoing
PToject% and inallgiirating new facilities.
Strengthened operational partnership with Alkhidmat Foundation PakisL4n. ensuring efficient,
transparent, and accountable delivery.
"Every viJil, prujeLI, every purfRierJhip reuffirmvd (Jur miJJiun - Iv Jvrvv humunio, Wh¢r￿¥r fhe n¥vd is
gr¥ul¢Jf.
ljnpact Sujnmary
In 2024, Aghosh UK".
Delivered emergency aid to tens of thousands in Gaza and Sudan.
Expanded Child protectiotl, orphan care and education acr055 Pakistan.
Improved healtheare access for over 70,000 patients.
Provided clean water for more than 10,700 people.
Strengthened partner5hip5, transparency, and doiior en¥a¥ement across the UK.
"From ¢risiJ rvtspuns¥ lu lung-l¥i-m ¥pnp(iTrv¥rin¥nl. 2J24 uy¥ur TrFhvr¥ c(pmpussiun Lr¥uiedlusiing Lhunge.
Financial review
During the year, Aghosh UK raised £1.9m12023.. £1.6ml, an ii)crease of 18.70/0. The increase in income came
Inainly from the Gaza campaign. raising funds for food £604k and inedical relief £713k.
The charity 5peiit £1.5Tn12023.. £0.97m) whicli includes £0.29m (202).. £0.14Tn) to raise more funds and £1.2m
{2023." 0.84in) on charitable activities. Aghosli UK Spent tsver 630/0 {202i". 52Q/o) of income ot) charitable activitie5.
The lar¥e5t cate¥ory of spend was emer¥ency £0.5m (2023.. £463m} and the food £0.35in {2023.. £0.05ml.
The charity net movement in the year wa5 a 5urplu5 of £O.i9m (2023.. £0.63ni). The Charity closin¥ reserve5 stood
£1.6m12023.. £1.2in). this includes general reserve5 of £184k12023.. £114k).
Poliry on reserves
The trustees believe that the eharity has sufficient cash in the bank and adequate fundraising plans in place to
ensure the charity is able to meet its costs.
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Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Trustee5' Report
Plans for future periods
Acllviliespl￿nNerf lo achieve uims
Looking ahead, Aghosh UK will continue to..
Complete and inaugurate Aghosh Home Buner and Hope Shelter Villag¢, Gaza.
Expand Child Protection Centres and healthcare access projects.
Continue aid delivery in Gaza and other conflict-affected regions.
Strengthen education and skills developTnent for women and )'outh.
Enhance digital fundraising, donor engagFement and transparency.
Structurej governance and management
lure ofgoverning documeMI
The charity is an Chgritable Incorporated Organisation, CIO - Foundation governed by a ¢onstitution dat¢d 13
June 2018 and regiSte￿d with the Charities Commission on the same date.
Reeruliment tsrtdtsppoliirmerti ofirustees
The trustees are appointed for an indefinite tenn in accordance with the charity's goveniing dociiment.
Collectively, they bring a diverse range of professional experience and expertise spanning the fields of medicine,
business, education, and commiinity development.
Each trustee ha5 a strong iectsrd of public and voluntary service and has been actively involved iii community and
humanitarian work piior to joining A¥h05h UK. Thi5 ctsmbination Of profe55ional and charitable experience
enc1bles the Board to provide effective stiate¥ic ovet5ight, robust ¥overnance, and informed decision-making
across all aieas of the charity's operatlOn5.
The trustees are committed to upholding the highesi standards of integrity, accountability, and transparency,
ensuring that Aghosh UK'S resources are managed responsibly and thai its activities continue to deliver
meaningful impact for the beneficiaries it serves.
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Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Trustee5' Report
OrRUlliSationdlslruclure
CEO..
Khawaja Abid Mehmood
Abid Hussain
Sajid Ramzan
Executive Director..
Director South & London..
Trustees are le£ally responsible for the governance [￿d management of the charity. Trnstees are responsible of
setting strategies and approving all policies. The Executive report to the Chaimian and attend trnstees meeting5
to PTovide feedback reports.
Aghosh UK is ruli by a teatn of UK-based profe55ionals with strong personal connections to Paki5taii.
In 2024, Agliosh UK'5 work cotjtinued to grow and our team expanded accordingly. lil November 2024, our new
CEO Khawaja Abid Mehmood joined the AgFhosh UK team.
Also in 2024, Mr Junaid Rahim and Mr Muhammad Yusuf Bashforth - also knoivn as the Two White Muslims -
were appointed as Aghosh UK Ambassadors. Our Ambassadors have fjrst-hand experience of Aghosh UK'S
projectg and they help to showcase our w'ork.
We have established s stiong w'orking relationships with local mosques, cominunity organisations and charity
partners in the sector. through regional supporters contributing ot our evenis and work.
TOGETHER WE WORK TO FULFILL OUR MISSIONT
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Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Trustee5' Report
M￿jor risks alldmanugemenl of Ihose risks
hlon6J, Laurfdei-irtg arfdFirtancial Mitsuse
Given the ¢harity's interiiational operations and grant-making activities, there is a risk that funds could be exposed
to misuse or diverted from their intended charitable pllry)ose
The Charity applies a robust due diligence process before engaging with overseas partneTS, including verification
of registiation, uFovernance, and financial controls. All LFrants are governed by formal auFreements and subject to
financial reporting5 and audit requireinent5. Payments are made througFh reuiilated baiiking channels only, with
strict adliereiice to anti-lnoney launderin& IAMLI and counter-terrori5t financing (CTFI regFulations. Staff aiid
trLiStees receive training to maintain awareiiess of financial crime risks.
Repulati0fr7al Risk
As a grow'ing international organisation, the charity recognises that its reputation is vital to maintaining donor
confidence and public trust. Adverse publicity orassociation with non-compliant partners could harm the charity's
standing.
The charity maintains clear policies on ethical conduct, communications, and partner relationships. All activities
are revieived to ensure alignment with the charity's mission and values. Trustees oversee external engagement
and communications to ensure transparency, accountability, and compliance with the Code of Fundraising
Practice and Charity Commission guidance.
The trustees regularly review the charity's risk register and ensure that systems and procedures are in place to
identify, assess, and manage new and emerging risks gs the charity develop
Disclosure of information to auditor
Each trustee has iaken steps that they ought to have taken as a trustee in ol'der to make themselves aware of any
relevant audit intomiation and to establish that the chariiy's auditor is aware ot thai information. The trustees
confinn Ihai there is no relevani infomiation thai they knoiv of and of which ihey know the auditor is unaware.
29 October 2025
The annual report Wa5 approved by the trustees of the charity on .................... and Signed on it5 behalf by..
Dr Adeel Riaz
Trustee
Page 9

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Statement of Truste¢s' Responsibilities
The trustees are responsible for pieparing the tiustees, report and the financial statements in atcoidance witl) the
United Kingdom Accounting Siandards (United Kingdom Generally Accepted Accounting Practice) and
applicable law and regulations.
The law applicable to charities requires the Iriisiees to prepgre financial statements for each financial year which
give a true and fair vie￿. of the state of affairs of the charity and of the incoming resources and application of
resources of the charity for that period. In preparing these financial statemenis, the trustees are required to..
select Sultable accountin¥ policies and then apply them ¢on5lStently",
observe the methods and principles in the Charities SORP-
make judgements and estimates that ar¢ reasonable and prudent;
state ivheiher applicable accouiiting standards have been followed. subject to any material departures disclosed
and explained in tl)e linancial statements,. and
prepare the financial statements on the going concem basis unless it is inappropriate to presume thai the charity
will continue in business.
The trustees are responsible for keeping proper accouiitingy recoi'ds that di5c105e M'ith reasoiiable accuracy at any
time the finaiicial position of the charity and enable them to ensure that the financial Statements coinply with the
Charitie5 Act 201 I, the applicable Charities (Accounts and Report51 Regyulations, and the provisions of the
constitution. The trustees are a150 responsible for 5afeguai'din& the assets of the charity and hence for taking
reasonable steps foi the prevention and dttection ol. fraud and other itregularities.
Page 10


## **Opinion** 

We have audited the financial statements of Aghosh UK (the 'charity') for the year ended 31 December 2024, which comprise the Statement of Financial Activities, Balance Sheet, Cash Flow Statement, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (United Kingdom Generally Accepted Accounting Practice). 

In our opinion the financial statements: 

- give a true and fair view of the state of the charity's affairs as at 31 December 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Charities Act 2011. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, ibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where: 

- the trustees use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or 

- the trustees have not disclosed in the financial statements any identified material uncertainties that may cast period of at least twelve months from the date when the financial statements are authorised for issue. 

## **Other information** 

The trustees are responsible for the other information. The other information comprises the information on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

## **Matters on which we are required to report by exception** 

In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report. 




We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report to you if, in our opinion: 

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of trustees remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit. 

## **Responsibilities of trustees** 

As explained more fully in the Statement of Trustees' Responsibilities (set out on page 10), the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 

## **responsibilities for the audit of the financial statements** 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also: 

- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. 

- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the 

- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. 

- Conclude on the appropriateness of the trustees use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based cause the charity to cease to continue as a going concern. 

- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. 




Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the charity to express an opinion on the financial statements. We are responsible for the direction, supervision and performance of the charity audit. We remain solely responsible for our audit opinion. 

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. 

## **Use of our report** 

This report is made solely to the charity trustees, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our work has been undertaken so that we might state to the trustees those matters we are required to state to trustees in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees as a body, for our audit work, for this report, or for the opinions we have formed. 


...................................... Shareef Chartered Accountants 4 Highlands Court Cranmore Avenue Solihull B90 4LE 

## Date: 29 October 2025 

. 



Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Statement of Financial Activities for the Year Ended 31 December 2024
UnrLStrieted
funds
Total
2024
Restrieted funds
Note
Income and Endowments from:
Donations and le¥acie5
Eipenditure on.
Raising funds
Charitable activities
148,857
1,758,374
1,907,231
(15,981)
62,903
1263,536)
1,169,297
(279.517)
1,232,200
Total expenditure
78,884
1,432,8ii
Net income
69,973
325541
395514
Net movement in funds
69,973
325,541
395,514
Reconciliation of funds
Total funds brought fonvprd
114,061
1,112.123
1,226,184
Total funds ¢arried forward
14
184,034
1,437,664
1,621.698
Unrestrieted
funds
Total
2023
Restricted fund5
Note
In¢ome and Endowments from:
Donations and legacies
206,089
1,394.920
1,601,009
Total income
206,089
1.394,920
1,601.009
Eipenditure on.
Raising funds
Charitable activities
1137,528)
(807,461
(138.646)
835,371
27,910
Total eXpendi￿re
29,028
944,989
974,017
Net income
Gross transfers between funds
177,061
70,723
449,931
70,723
626.992
Net movement in funds
106,338
520,654
626.992
Reconeiliation of funds
Total funds brought forward
7,724
591,469
599,193
Total ￿ndS Carried fo￿vard
14
114,062
1,226,185
All of th¢ ¢harity's activities derive from ¢ontiniiing operations during the abov¢ two periods.
The funds breakdown for 2023 is shown in note 14.
Page 14

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
(Registration number: 1178778)
Balance Sheet as at 31 December 2024
2024
2023
Note
Current #ssets
Debtors
Cash ai bank and in hand
77,632
1,413486
1,491,118
12
1.8i4861
1,834,861
Creditors: Amounts falling due within one year
13
213 163
264 933
Net assets
1,621,698
1,226,185
Funds of the charity:
Restrieted ineome funds
Restricted funds
1.437,664
1,112,123
Unrestricted income funds
Unrestricted fund5
184,034
114,062
Total funds
14
1,621.698
1,226,185
29 Octobei 2025
The financial statements on pages 14 to 25 were approved by the trustees. and authorised for issue on
and signed on their behalf by..
Dr Adeel Riaz
Trustee
Page 15

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Cash Flow Statement for the Year Ended 31 December 2024
2024
2023
Note
Cash flows from operating #ctivitie5
Net cash income
395,514
626,992
Working capital adjustments
Dccrcasc in dcbtors
77,632
51,771
{De¢rease)lincrease in ¢reditors
258,933
Net cash flows from operating activities
421,375
885,925
Net increase in cash and cash equivalenis
421,375
885,925
Cash and cash equivalent5 at l January
1,413.486
527,561
Cash and cash equivalents at 31 December
1,834,861
1.413,486
All of the cash flows are derived from continuing Liperations during the above two periods.
Page 16

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Note5 to the Financial Statements for the Year Ended 31 December 2024
Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with Accoutjting and Reportin¥ by Charities..
Statement of Recotnmended Practice applicable to charities prepaiin¥ their account5 in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} {effective l January 2015)
(Charities SORP IFRS 102)). the Financial Reporting Standard applicable in the UK and Republic of Ireland
{FRS 1021 and the Charities Act 2011.
Ba515 of preparation
Aghosh 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 othenvise stated in the relevant accounting policy notes.
Going concern
The trustee5 consider that there are no inaterial uncertainties about the charity's ability to continue a5 a going
concern.
Intome and endowtnents
Voluniarv income incliiding donations, gifts, legacies and grants that provide core funding or are of a general
nature is recognised when the charity has entitlement to the income, it is probable that Ihe income will be received
and the amount can be measured with sutTicient reliability.
Dunulions legacles
Donaiions and legacies are recognised on a receivable basis when receipt is probable and the amount can be
reliably measured.
Expenditure
All expenditure 15 recognised once there is a legal or constructive obligation to that expenditure, it 15 probable
settlement is required and the amount can be inea5ured reliably. All costs are allocated to the applicable
expenditure heading that aggre¥ate siinilar costs to that cate¥ory. Where cost5 caiinot be directly attributed to
particular heading5 tliey have been allocated on a basi5 consistent with the iise of resources, with central staff costs
allocated on the basis of time spent: and depreciation charges allocated on the portion of the asset's use. Other
5UPPOrt Costs are allocated based on the spread of staff costs.
Raisingfunds
The%e are cost% incll￿ed in attracting voluntary income, the management of investments and those incurred in
tradinuj activities that raise ￿nds.
Cliuriluble aclivilies
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services
for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
Gruiilprovisions
Provisions for grants are made when the intention 10 make a grant has been communicated to the recipient but
there is uncenainiy about either the timing of the grant or the amount of grani payable.
Page 17

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Note5 to the Financial Statements for the Year Ended 31 December 2024
Governance costs
These include the costs atiribuiable to the charity's compliance with constitutional and statutory requirements,
including audil, strategic management and irustees's meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 201 O and therefore
it meets the definition of a ¢h8ritsble company for UK Corporation lax purposes. Accordingly, the charity is
potentially exempt from taxation in respect of income or capital gains received within categories covered by
Chapter 3 Part I l of the CoTporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992,
to the extent that such income or gains are applied exclusively to charitable purposes.
Trade debtors
Trnde debtois are amounts due from customers for merchandise sold or services perfom)ed in the ordinary course
of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost
using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors
is established when there is objective evidence that the charity will not be able to collect all amounts due according
to the original terms of the receivables.
Cash cash equivalents
Cash [￿d cash cquivalciits comprise cash on hand and call deposits, and other 5hort-term highly liquid investment5
that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Borrowings
Interest-bearing borrowings are initially recorded at fair value. net of transaction costs. Interest-bearing
borrowings are subsequently carried ai amoff ised cost, with the difference between the proceeds, net of transaction
costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities
over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest merhod and is included in interesi payable and
similar chwges.
Borrowings are classified as current liabilities unless the charity has an uncondiiional right to defer settlement of
the liability for at least twelve months after the reporting date.
Fund structure
Uni'esti'icted income funds are general funds that are available for use at the trugtees's discretion in furtherance of
the objectives of the charity.
Restricted income fvnds are those donated for use in a particular area or for specific purposes, the use of which is
restricted to that area or purpose.
Page 18

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Note5 to the Financial Statements for the Year Ended 31 December 2024
2 Income frorn donations and legacies
Unrcstrieted
Fund
Ceneral
Restricted
Funds
Total
2024
Total
2023
Appeals and Donations - Water
Appeals and Donations - Emergency
Appea15 and Donations - Food
Appeals and Donations - Orphans
Appeals and Donations - Education
Appeals and Donations - Zakat
Appeals and Donations - Genaral
Appeals and Donations- Health
18,307
1,444,625
18,307
1.444,625
28,680
860,232
285,889
9,553
285,889
9,553
488,134
17.874
148.857
148,857
206,089
148,857
1,758.374
1,907,231
1,601.009
3 Expenditure on raising funds
Costs of generating donations and legacies
Unrestricted
lunds
General
Restricted
lunds
Total
2024
Total
2023
Fundrai5ingF costs
15,981
263,536
279,517
138,646
Page 19

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Note5 to the Financial Statements for the Year Ended 31 December 2024
4 Expenditur¢ on charitable activities
Grant fundin% of Activitv support
activity
eost$
Total
2024
Total
2023
Orphans
Education
107.999
6,543
114.542
207,304
17,373
19,473
463,141
50,170
27,910
50,000
835 371
Water
Emergency
Food
790,828
141,648
932,476
General
Health
62,905
122,277
1,021 104
122.277
1,2i2 200
211096
£62,904 {2023 £27,910) of the above expenditure was attributable to unrestricted funds and £1.177.798 (2023
£807,461} to restricted funds.
In addiiion to the expenditure analysed above, there are also govemance costs of £12,426 (2023 £8.5001 which
relate directly to chaiitable activities. See tjote 5 foi further detail5.
S Analysis of governatlee and sUPPOrt C05tS
Governance cos¢5
Unrestricted
funds
General
Restricted
funds
Total
2024
Total
2023
Audit fees
Audit of the financial statements
Legal and professional fees
AccounLincy Fees
6,000
6,000
3,926
2,500
12,426
6,000
3,926
2,500
6,426
2.500
8,500
6,000
Page 20

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Note5 to the Financial Statements for the Year Ended 31 December 2024
6 Grant-making
Analysis olgrants
Below are derails of material granis made to institutions.
2024
2023
Narne of institutio
Al Khidmat Foundation
Masajid & Madaris Foundation
World Care Foundation
Intemational Aghosh Foundation-
Turkiye
Scot Aid
Al Arabia (AGUKI
AI SABA Automotive (AKFP)
Action For Humanity
Aghosh TuTkiya
Gazze De5tek
Activity
372,017
8.280
51,300
20,743
91,540
50,000
26,000
67,100
50,000
38,066
12,000
99,719
79,688
734,342
28.266
1,021,104
Alkidhmat-EurLipe
Pallmed UK
707,957
7 Trustees remuneration and expenses
During the year the charity made the following transactions with trustees..
Dr AdeLI Riaz
£1.8961202i". £Nil) of expenses were reimbursed io Dr Adeel Riaz during ihe year.
During the Chair, Dr Adeel Riaz. travelled to Pakisian and Jordon to represent the charity.
8 Staff costs
The aggregate payroll costs were as follows..
2024
2023
Staff costs durin2 the year were:
Wages and salaries
Social security costs
180,016
14,041
194,057
75,097
7,091
82.188
No employee received emoluments of more than £60,000 during the year
Page21

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Note5 to the Financial Statements for the Year Ended 31 December 2024
9 Auditors, remuneration
2024
2023
Audit of the financial statejnents
6,000
6,000
10 Taxation
The cl)arity is a registered charity and is therefore exeinpt from taxation.
I l Debtors
2024
2023
Other debtors
77,632
12 Cash and cash equivalents
2024
2023
Cash at bank
1,8i4,861
1.413,486
13 Creditors: &mounts falling due within one year
2024
2023
Oiher creditors
Accruals
42,949
170,214
213,163
17,087
247,846
264,933
14 Funds
Balanee at I
January 2024
Incomin£
resources
Resources
expended
Balance at 31
December 2024
Unrestrieted funds
Generul
tieneral
114,061
148.857
{78,884)
184,034
Page 22

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Note5 to the Financial Statements for the Year Ended 31 December 2024
Bal#neL at I
January 2024
Incomin%
resources
RLsoufLLS
expended
Bal#neL at 31
Deeember 2024
Restricted fuThd5
Orphan5
Water
369,190
16,570
710,974
15,389
285,889
18,307
1.444.625
(157,390)
(2,7441
(1,148,990)
497,689
32,133
1.006,609
15,389
8,121
122,277
Emergency
Emergeno - Pakistsn
Education
Health
9,553
{1.432)
122,277
Total restricted fuThds
1,758,374
1,432,833
1.437,664
Total funds
1,226,184
1,907,231
1,621,698
Page 23

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Note5 to the Financial Statements for the Year Ended 31 December 2024
In¢omin
resources
Resources
expendeil
Bal#neL at 31
December 2023
January 2023
Transfers
Unrestricted fund5
Generul
General
7.724
206,089
(29.029)
(70,723)
114,061
Re51ricted fund5
0￿ha￿S
Water
104,432
8,304
444,061
488,134
28,680
72,956
5i9,862
106.320
2,934
117,040
17,874
21,120
{223,376)
(20,414)
(199,501)
(193,100)
(81,540)
{2,705)
(101,651)
(19,134)
(53,568)
50.000
369,190
16,570
317,516
i46,762
24,780
21,916
15,389
Emergency
Emergency - Gaza
Emergency - Turkiye
Zakat
EmergFency - Pakistsn
Education
21,687
(8,010)
20,995
9,270
11,453
50,000
Food
Health
Total restricted funds
591469
1394 920
944 989
Total funds
599 193
1601009
974018
1,226 184
15 Analysi5 of tlet assets between fund5
Unrestricted
funds
General
Restricted
funds
Total funds
2024
Current a5set5
Current liabilities
226,983
42,949
1,607,878
170,214
1,834,861
213,163
Total net assets
184,034
1,437,664
1,613,196
unrestricted
runds
General
Restricted
funds
Total funds
2023
Current assets
Current liabilities
378,995
264,935
1,112,123
1,491,118
264,935
Total net assets
114,060
1,112,123
1,226,183
Page 24

Docusign Envelope ID.. 8970D21 ￿c7FF4FFs.A9c2.BS8E2062SF05
Aghosh UK
Note5 to the Financial Statements for the Year Ended 31 December 2024
16 Related party transactions
DurinbF the year the charity made the follow'ingF Telated party tran5action5'.
Dua Governance
{The owner of Dua Governance is related to the Chairman Dr Adeel Riaz.)
During the year the charity paid Dua Govemance £2,700 (2023.. £2,394} for accountancy services. . At the balance
sheet date the amount due tolfroTn Dua Governance M'as £Nil (2023 - £Nil).
Page 25