2025-10-31-accounts - Human Medical Aid

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Human Medical Aid

Income and Expenditure Accounts

For the Year ended 31st October 2025

Charity Registration Number: 1186419

Human Medical Aid

For the Year ended 31st October 2025

CONTENTS
	Page
Trustees and Professional Advisors	1
Trustees' Report	2-3'
Independent Examiner’s Report	4
Receipts and expenditure account	5
Balance Sheet	6
Notes to the financial statements	7-8'

Human Medical Aid

CHARITY REGISTRATION NO: 1186419

TRUSTEES AND PROFESSIONAL ADVISORS

TRUSTEES: Mr Mohmed Salim Ebrahim Desai Mr Yusuf Chohan Mr Shiraz Ahmed Ismail Desai REGISTERED OFFICE AND 31 Buncer Lane BUSINESS ADDRESS: Blackburn BB2 6SE BANKERS: Cashplus Bank P.O.Boc 5525 Manchester M61 0QS Lloyds Bank 25Gresham Street London EC2V 7HN ACCOUNTANTS: Zaheer & Co Accountants 63 Kingsway Manchester M19 2LL

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Human Medical Aid

Trustees' Report

The trustees present their annual report and audited financial statements for the p year ended 31st October 2025 and confirm they comply with the Charities Act2011 and the trust deed and the Charities SORP requirements.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

Human Medical Aid is a charity and registered with the Charity Commission on 18th November 2019 under charity number 1186419.

Structure

The trustees are responsible for the general control and management of the charity. The trustees give their time freely and unless approved by the Board receive no remuneration. The trustees meet together and are responsible for decisions taken in relation to activities provided by the charity.

Recruitment and Appointment of Trustees

The existing trustees are responsible for the recruitment and appointment of new trustees

Risk Management

The trustees assess the risks the charity faces on an ongoing basis and manage them throughout the year. The charity is new and the trustees will put in place policies and procedures as needed to ensure that risks are reduced.

OBJECTIVES AND ACTIVITIES

Objectives

The objects of the charity are summarized as follows:

To help with relief of sickness and preservation and protection of human health among people around the world by by providing resources, medical equipment and other assistance to hospitals, and medical institutions that may be required.

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Strategies

Use of volunteers

The trustees do not have regular volunteers other than trustees themselves.

Reserves policy

The trustees have reviewed the reserves of the charity. Their policy is to hold enough funds to meet three months operating costs of the Charity and have surplus funds to respond in emergencies.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The charity trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view 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 the financial statements, the trustees are required to:

Select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP;

Make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

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 Charities Act 2011, and the provisions of the trust deed.

They 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 trustees for the purposes of charity law who served during the year and up to the date of this report are set out on page 1.

Approved by the trustees and signed on its behalf by:

Date:

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INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF HUMAN MEDICAL AID

I report on the accounts of Human Medical Aid , registered charity number 1186419 for the accounts year ended 31st October 2025 set out on pages 5 to 8.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The charity's trustees are responsible for the preparation for the accounts in accordance with the requirement of the Charities Act 2011 (''the Act''). The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts (under section 145 of the 2011 Act)
to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Act); and in accordance FRS 102 SORP
to state whether particular matters have come to my attention.

BASIS OF INDEPENDENT EXAMINER'S REPORT:

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as 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 accounts.

INDEPENDENT EXAMINER’S STATEMENT:

In connection with our examination, no matter has come to my attention;

(1) which gives me reasonable cause to believe that in any material respect the requirements . to keep accounting records in accordance with section 41 of the Act; and . to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or

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

Mr. Farroukh Zaheer (FCCA)

Zaheer and Company Chartered Certified Accountants and Registered Auditors 63 Kingsway Burnage Manchester M19 2LL Date: Page 4

Human Medical Aid

Income and Expenditure Accounts

For the Year ended 31st October 2025

Notes Incoming Resources Receipts & Donations 2 Total Incoming Resources Resources Expended Direct charitable expenditures 2 Total Resources Expended Net Deficit/Surplus for the year Total Funds Brought Forward Total Funds Carried Forward	2024 General Restricted Total Total 45,038 - 45,038 45,038 45,038 - 45,038 45,038 45,639 - 45,639 45,639 45,639 - 45,639 45,639 (601) - (601) 601 - 47,647 - 47,647 48,248 47,047 - 47,047 47,647 2025

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Human Medical Aid

Balance Sheet

As At 31st October 2025

Notes Current Assets Cash at bank and in hand Creditors Accruals Net Current Assets Net Assets Funds and Reserves Funds Brought Forward 3 Deficit/Surplus for the year 3 Total Funds and Reserves	£ £ 5,474 5,474 720 720 4,754 4,754 5,355 (601) 4,754 2025	£ £ 6,075 6,075 720 720 5,355 5,355 48,338 (42,983) 5,355 2024

We approve these accounts and confirm that we have made available all the books , papers information and explanations for its preparation.

Sign----------------------------------------------- Date------------------------Mr. Mohmed Salim Ebrahim Desai

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Human Medical Aid

NOTES TO THE ACCOUNTS

For the Year ended 31st October 2025

1. ACCOUNTING POLICIES

Basis of accounting

The accounts have been prepared on the historical cost basis of accounting and in accordance with applicable accounting standards and comply with the Statement of Recommended Practice Accounting by Charities.

2. ANALYSIS OF INCOME AND EXPENDITURE

Receipts Donations Direct Charitable Expenditure Charitable Expenditure Accountancy fees Bank charges Stationery NET DEFICIT/SURPLUS TOTAL FUNDS B/F TOTAL FUNDS C/F	2024 General Restricted Total Total 45,038 - 45,038 45,038 45,038 - 45,038 45,038 45,000 - 45,000 45,000 - 360 - 360 360 - 279 - 279 279 - - - - 45,639 - 45,639 45,639 (601) - (601) (601) 48,338 - 48,338 48,338 47,737 - 47,737 47,737 2025

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Human Medical Aid

Notes to the Accounts

For the Year ended 31st October 2025

3. ACCUMULATED FUNDS

Balance B/F 1 November 2023 Net Deficit/Surplus for the year Balance as at 31 October 2024	GENERAL RESTRICTED FUNDS FUNDS £ £ 48,338 - (601) - 47,737 -	2024 TOTAL TOTAL £ £ 48,338 48,248 (601) 90 47,737 48,338

4. Creditors Accruals Total	£ 720 720		£ 360 360

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