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2023-07-31-accounts

Trustees' Annual Report for the period

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Period start date Period end date
01 August 2022 31 July 2023
From To
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Section A Reference and administration details

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MOTHERS OF AFGHANISTAN
1190531
FLAT 46, BAWLEY COURT
1 MAGELLAN BOULEVARD
LONDON
Postcode E16 2FU
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Charity name Other names charity is known by Registered charity number (if any) 1190531

Charity's principal address FLAT 46, BAWLEY COURT

Names of the charity trustees who manage the charity

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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 HOMA HASAN Chair
2 KAINAT ALI
3 QADIRA HASAN
4 TAHIRA HASAN
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

Mothers of Afghanistan

1

July 2023

Names and addresses of advisers (Optional information) Type of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Constitution Type of governing document (eg. trust deed, constitution) Trust How the charity is constituted (eg. trust, association, company) By Election Trustee selection methods (eg. appointed by, elected by)

Additional governance issues (Optional information)

Youmay chooseto include
additional information, where
relevant, about:
policies and procedures
adopted for the induction and
training of trustees;
the charity’s organisational
structure and any wider
network with which the charity
works;
relationship with any related
parties;
trustees’ consideration of
major risks and the system
and procedures to manage
them.		 Governing document
Mothers of Afghanistan is constituted as a charitable trust registered
with the Charity commission on 23 July 2020 under the charity Number
1190531.
Organisational structure
The charity trustees are responsible for the organisation's overall
management and control. The trustees volunteer their time and get no
financial compensation or incentives. As per the trust's governing
documents, the trustees meet as a group to discuss the trust's success.
The
charity's activities and the trust's proper operation are the responsibility of
all trustees.

Section C Objectives and activities

The prevention of poverty and financial hardship in Afghanistan, particularly but not exclusively for women and children, by providing grants and essential items, as well as financial support for education and Summary of the objects of the healthcare. charity set out in its governing document

Mothers of Afghanistan

2

July 2023

Over the past four years, the team at Mothers of Afghanistan (MOA) has dedicated its entire efforts to work underground to help the needy, orphans and widows of Afghanistan. The young, innocent children of this war-torn country have known nothing but conflict their entire lives. At this very moment, the situation for children in Afghanistan has become even more dire, with at least 75,000 civilians having had to flee their homes in the last months amid escalating violence. Even before the Taliban takeover, Afghanistan was crippled by hunger and poverty; as COVID-19, conflict, and drought, all combined created an unanticipated crisis of a scale not previously seen.

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

With the generosity and compassion from our supporters and the team on the ground, we have been able to initiate a difference. So far, we have: Our aim is:

The prevention of poverty and financial hardship in Afghanistan, particularly but not exclusively for women and children, by providing grants and essential items, as well as financial support for education and healthcare through,

  1. Monthly food packages to orphans and needy.

  2. Providing jobs for women (sewing classes and making fresh breads at home).

  3. Feeding children on the streets (orphans and needy).

  4. Helping displaced families during the crisis.

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

Mothers of Afghanistan

3

July 2023

Section D Achievements and performance

Summary of the main achievements of the charity during the year

MOA has achieved a lot this year, our team on the ground were able to deliver food packages to more than 300 families in Ramadan in Kabul, Jalalabad, Paktika and many other rural areas. 7k aid were sent to the victims of earthquake that took place in Paktika last year. We are running a bread factory in Kabul, Qalai zaman khan where 45 families receive fresh breads on daily basis. Majority of the families are widows and orphans. Every month £1,050 goes to our bread appeal MOA helping orphanage in Jalalabad and Kabul. More than 300 students are sponsored we MOA provide them with food packages as they are in desperate need, stationary, Eid clothes, shoes and much more. £350 to provide them with food packages. 25 families are sponsored for our monthly food packages. 17 in Jalalabad rural areas with disabled children and widows who have no one to provide them and 8 families in Kabul. Every month £1,375 goes to monthly food packages. In 2023 we built 3 waters well to provide clean water in rural areas to help women and children in Afghanistan. £2000 (each water well) to help more than 50 families access clean water. We request you all to help us provide better future for our new generation and donate generously to help MOA

Mothers of Afghanistan

July 2023

4

Section E Financial review

Principal funding

Brief statement of the charity’s policy on reserves

The main source of charity income is voluntary donations by individuals all over the United Kingdom, and overseas.

We committed to increase our funds so that we can be in a position in the near future to have a broad network of volunteers across most parts of Afghanistan. Our Gross income for the year ended 31 July 2023 was £66,814.81 (£198,547.22- FY-2022)

Details of any funds materially in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

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Signature(s)
Full name(s) Homa Hasan
Position (eg Secretary, Chair,
Chair
etc)
Date
10/07/2024
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Mothers of Afghanistan

July 2023

5

Company Name: MOTHERS OF AFGHANISTAN

Company Number: CE022628

Charity No: 1190531

MOTHERS OF AFGHANISTAN Charity No 1190531 Company No CE022628 Annual accounts for the period Period end Period start date 01/08/2022 To date 31/07/2023

Section A Statement of financial activities (including summary income and expenditure account)

Guidance Note
S01
S02
S03
S04
S05
S06
S07
Expenditure (Notes 6)
Expenditure on:
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
Extraordinary items
S18
S19
S20
Other gains/(losses)
S21
S22
Reconciliation of
funds:
S23
S24
Income (Note 3)
Charitable activities
Other recognised gains/(losses):
Separate material expense item
Total funds brought forward
Raising funds
Separate material item of income
Other
Other-Accountancy Fee
Donations and legacies
Net movement in funds
Total funds carried forward
Total
Net income/(expenditure) after tax
before investment gains/(losses)
Net income/(expenditure)
Transfers between funds
Other trading activities
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Investments
Net income/(expenditure) before tax for
the reporting period
Total
85
Income and endowments from:		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
£
£
£
F01
F02
F03
66,815
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total funds
Prior year funds
£
£
F04
F05
66,815
198,547
-
-
-
-
-
-
-
-
-
-
66,815
-
-		 66,815
198,547
945
-
-
45,165
-
-
108
800
-
-
945
2,634
45,165
138,832
108
432
800
800
47,018
-
-		 47,018
142,698
19,797
-
-		 19,797
55,849
-
-
-		 -
-
19,797
-
-		 19,797
55,849
-
-
-		 -
-
19,797
-
-		 19,797
55,849
-
-
-
-
-
-
-
-
-
-
-
-		 -
-
-
-
-
-
-
19,797
-
-		 19,797
55,849
57,623
-
-		 57,623
-
77,420
-
-		 77,420
Prior Year Error

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Charity Nam8.' MOTHERS OF Ch8rity No 1190531 CE022628 Section B Balance sheet Restricted income funds Unrestricted fund5 Endowment Total this funds year Total 135t year Fixed assets Intangible assets Tangible assgts Heritage assets In￿stmant9 F01 F02 F03 F04 F05 {Note 151 INgte 14) {Note 161 {Note 171 Total fixed assets Current assets Stock5 Debtors Investmonts {Note 181 (Not• 191 {Note 17A} Cash at bank and In hand (Note 24) Total ¢uffent •$$ets 79.070 9,07 79.070 79,07 58,473 58,473 810 Credltors: amounts fa115ng due wlthln one year {Note 20) B11 1,650 1,650 850 Nel currnnt ass•ts/(Ilabllltles) B12 77,4 77,4 57,623 Total assets less current Ilabllltles B13 57,623 Credltors: amounts fa115ng due aft•r on• year (Note 201 Provi5i0ns for liabilitie$ B15 Total net assets or Ilabllllle$ Funds of the Charity Endowment funds (Note 271 Restrlctèd Incom8 funds INots 271 Unrestricted funds Re¥8luation rosor Falr valu• r•s•rv• B16 77,420 77,420 57,623 B17 Bl8 819 77.420 77,420 rior Year Errc 8XJ B21 Total funds B22 77.4 77,4 The company was entitled to exemptlon fn>m audlt under s477 of the Companles Act 2006 rnlatlng to small ompanies. The n￿MberS have not required the company to obtain an audit in accordance with section 476 of the Companles Act 2006. The directors acknowledge their ￿SpOnsIbl11t1eS for complying with the requirements of the Companios Act with respect to accounting records and the preparation of accounts.

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Th9$9 a¢¢ounts have been pr•paYvd In a¢eordan¢• wlth the provlslons appllc•ble to small ¢ompanles subjKt to the small companies r8glme and in acconlance with FRS102 SORP. Signèd by onè or two Irusleèsldirèeth on ￿h8￿ of all Ih8 trusleesldirectors Date of 8pprov81 ddlmml Print Name Horna Hasan 0110712024 Qadira Hasan 0110712024 Date ddlmml signatu￿ of director 8u1henli￿lry 8WAwnts teing sent to Companies H(KJse Signatur8 1010712024 1010712024

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Section C Notes to the accounts Note 1 Basis of preparation Thls $e¢tlon should be ¢ompl•ted by all ¢harftles. 1.18asls of accounting These accounts have b88n prepared under the historical cost convention wilh items rgcvgnisgd al Go$t or transaction value unless otherwise slated in the ￿levant nole{sl lo these accounts. The acwunls have been prepared in ac￿rdance wilh.. and wth. the Financial Reporting Standard apFlicablg in the United Kingdom and Ropublic of I￿lan(] IFRS 1021 and with tho Charitlgs Act 2011. The charity conslitules a public benefit enb'ly as defined by FRS 102.. TRUE

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Section C Noles to Ihe accounts Icontl Note 2 2.2 INCOME Accounting policies Re¢ognilion of These are included in the Statement of Finanrxal Activibes ISOFAI when.. the ¢harty becomes eniitled to the rescyJrces". it is more likely than not Ihat the trustees wll recwve the resources; the monetary value Can be Measu￿ with $uffi¢ienl reliability. Yes. Nl8' There has been no offselting of assets and liabilities. or incotne and expenses, unless required or pernitted by the FRS 102 SORP or FRS 102. Yes. Nl8' Offsgttlng Grants and donatlons Grants and thnalK)n5 ar8 onty in the SOFA when the general income recognition criteria we met15.10 to 5.12 FRS102 SORPI. Yes, No" Nla. In the case ol perforniar￿e re￿Ied grants, musl ￿lY be recognised to Ihe e￿ent that Ihe Chènly has prow<JeiJ the skwified goods or serwces as entitlement to the grant only occurs the perfmance rdate(J ¢cm￿l￿ons are met15.16 FRS 102 SORPI. Yes. Nla. Legacies are included in the SOFA vthen receipt is probable, that is, when Ihere has been granl of probate. Ihe execu1￿$ have eSts￿l$hed that there are suificienl asseis in the t$￿10 armj any Condi￿an$ attached to the leg8Cy are either wrthin the ¢ontrcA of the charity or have been met. L•oacl•s Yes. Nla. Go¥•rnm•nt grant8 Th• eh8rily has I￿01Vad o)vommenl in Ihe rephming wric#J Yes. No. Nla. IJITI r8C8ivaDie is Inou080 In Inccffje wrnn Is a vaiio 08oar¥uon from the donor. Any Gifl amount recovered on a donation is consider to be part ol that gfft and is treated as an addition lo the same fund as the initial donation unles8 the (hjnor or thè ièfflis of thè appèal have specifièd nthArwiAA Tax wlalm• on donotlon• and glft$ Yes. No. Nla. Contractual Incom• This is only included in the SOFA once the charity has pwded the related and performance or sèryicas or mèt tha pèrfomi8rt8 r4lai8d eLyvjit￿Jn$. related grants Yes. Nla. Yes" No. Nla. Donated ooods Donateij g¢xxJs a￿ measured at lair Va￿ Ilhe amctht for which the asset could be exchanged) unless impractica 10 do so. deemed to be the lair value of those gffts at the b.me of Iheir receipt and they are rec(NJnised on receipl. In Ihe reporting peiiod in which the sl(Kks are distributed. they are rewniwl as an expense at the (arrying amount of t stocks al distribulB)n. Yes. Nla. which is the expected prcteeds from sale less the exF*Cted Costs of sale. and recoJnised in'lncome from other trading acb'vities, with the correswnding st￿k ￿¢09n1$ed in the balan￿ sheet. On its sale the value of 5t(Kk is charged against'lncorne frorn other trading acThvities' and the prtteeds frcmn sale are also ratt￿niSed as.Irw￿ fvcffl other trading a¢tivibes'. Goods donated tr oTrg(MThJ use by th8 charity ar8 rett￿nised as tangl￿@ fixed assets and I￿￿￿e￿ in the SOFA as irwning resources when receivable. Yes. Nla. Yes. Nla.

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 G[￿S in kind for use by ihe tharity are in the SOFA as income fr(xn donations when r￿l¥able. Yes. Nla. Donated service5 and facilities Donate(J services and faalitie5 are included in the SOFA when received at Ihe value of the gfft to th8 charity prowd8d th8 value of Ihe gift ran be measured ￿lIablY. Yes, No" Nla" Donated semces and f￿lilieS that ￿ c(mSUn￿￿ immediately a recogni5ed as income with an eqU￿alent amount recL>Jnised as 8n expense under the appropriate heading in Ihe SOF Yes. Nl8' Support costs The charity has inwrred expenditure on sutwt o)sls. Yes. Nla. The value of any vdunlary help received is not induded in th8 ac¢C￿nts bul Is described in Ihe Irusiees. annual reptsrL Yes. Nl8' Volunteer help Ineorne from Int•r•st, royaltles and dlvldènds Yes. This is induded in Ihe actounts when receipt is prOba￿e and Ihe amount fee8ivabl• ean ba m•asui•d relkqbly. No" Nla. Incorne from membershlp aub#erlptlon Yes. No. Nla. Membership subs￿1p￿.0Trs received in the natu￿ of a gift are recognis8d in Oon8titins and LégacKs. Membership subst¥iplion5 which givès a mtrnter the nghl to buy services or other benefils are recogniseij as income eamed from Ihe provision of go￿￿$ aThJ seNices as Income frc¥n charilatle acliwts"8s. Yes. Nla. S•ttl•m•nt ol In•urane• clalm8 Insuranea claims ar8 only includ8d in thè SOFA whèn Ihè genar81 ineomè recognition Criteria are rnet15.10 to S.12 FRS102 SORPI and are included as an Item of olher inc(me in the SOFA. Yes. Nla. Inve$tmgnt golns and loss This inrjudes 8ny re81i8ed ¢y unrealised gains or losses the s8le or Investments and any gain or loss resvlling from revaluing investments to market value al Ihe end ol lfre year. Yes. Nts. Nl8' 2.3 EXPENDITURE AND LIABILITIES Liabilities are re¢ognised Whe￿ il is nttye likely than nol th81 there is a leg Llablllty rocognltlon or constructive O￿lgaI￿n committifwJ the chanty to pay out resources and the arnounl of th8 otrAigation can be rnea5ured with r8asonabJ8 Certainty. Yes. No. Nla. Governanc• and 8UPPOrt costs SupKM)rt costs have been all￿ated belween govemance costs and other support. Govemance cost5 cornprise all cosls inv>1 practice. Suprx)rt costs i￿V￿e central functi￿$ and have been allocated to actiwty cost categorie5 a basis con5151ent the use of resources. eg allocaliw property Costs by ncKJr aws. or per Cwits, slaff costs by the tirne spent and olher costs by th&1 usage. Where the chanty gives a grant with condib.ons for rts payment b￿n9 a SP8crfic lev810l servic8 u output to be prowd8d, such grants ar8 only ognised in the SOFA once Ihe r￿1plent of the grant has prowded Ihe specffied service or outpur. Grants payable whe￿ the￿ are no conditi￿$ allachiThJ ¢0 the grant that enables the donor without P8rforrnance charity to realistically av(Md the cornmitrnent, a liabiltty for the lull funding conditions otrAigation must be recognised. Yes. Nla. Yes. Nla. Grants wlth performance Yes, No" Nla. Yes. No. Nla, Redundancy cosi The charity made rKJ redundancy payments during the rermytiro per￿. Yes. Nla.

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Deferred ineome No fflaterial item ofdeferred incorne ha5 ien induded in the acctyjnts. Ye5. No. Nla" Credltors The charity has creditors are measur8d at Seillement amounts less any trade discounts A liability is rneasu￿d on recogniti.￿ at rts his￿￿¢￿1 cost and then subsequenuy rneasured at the best 8stimat8 of the amount required to sett18 the oUigation at the rerth.ng date The charity a¢counts for basK financial instruments on initial rewnition as per paragraph 10.7 FRS102 SORP. Subsequent measurernenl is as per paragraphs 11.17 to 11.19, FRS102 SORP. Yes. Nla. Provlslons for Ilabilbtle$ Yes. Nla. Ba$1¢ flnanclal Instruments Ye5. No" Nla. 2.4 ASSETS Tangible fixed assgls These hre twlalised rfthey be used ￿ morè than one year. and cost for us8 by charity At IAAAt Yes, No" Nla. They are valued al cJ)sL The ijeprecialth rates and mèthods uwj are disdosed in note 14. The charty has intangible fixed assets, Ihat is, nortrmonetary assets that do not have physical substance t￿1 are IdenlifiatAe and are conlrdled tiy the ¢harity through cu5tcJy cf legal rights. The amortisalion rates and melhcds used are disch)sed in note 15. Intanglbl• flxed as$•ts Yes, No. Nla. They v8lue(l al Cost. Yes. No. Nla. Thè eharily has ass$ls. that is. non-monètary assèts wth hisltiric, 8rtisti¢, scientific, techncAogical, geophysic81 or enwronmenlal qualities th81 are held and maintained principally lor their contribution to knowledge and ¢ultur¢. The d8preeialitin rate5 and rnetht#Js used as dis¢k)sed in noto 16. Yes. No. Nl8' H•rltsg0 a88•ts Yes. No. Nla. Th•y ar6 valued al eost. Fixed asset investrnenls in quoted shares. traded bonds ond simllar investments are valued at inrtially at cosl and subsequently at fair value ltheir rnarket value) al the year end. The same treatrnenl is applied to unlisted Investments unless fair value cannot be measured r￿18￿Y In which case il is measured at COSI less impaim)ènt. Inv•8tm•nts Yes, No. Nla. Investments held resale or pending their sale and r2sh and rash equivalents with a maturity dale of less than 1 year are t￿ale{l as current 8SSet invesbnonls Yes. No. Nla. Stocks and work In progress Stocks held for sale as part of non<haritsNe trade a￿ measured at the loww or cost or net realisable valua. ooas or services pro¥￿e0 as part ow a cnanrarxe auiviry are me85urea at net ￿alisable value based on Ihe semce potential provided by Items of Yes. No. Nla. YÈS. Nla. Work in progress is valued at cost less ￿ Ic¥eseeable loss that is likety to cKcur on Ihe contract. YÈS. Nla, Debtw (including trade debtors and loans receivablel are measured on initial recogniticyi at settlement amcxjnt after any trade discounts or amount advanc8d by th8 charity. &Jb58quenUy. Ihey ar8 m8asured at th8 cash or other consi(Jeration expecte(I lo be re￿1ve￿. The charty h8s inveslrnents which il holds for r8sale or p8nding th8ir sale and cash and cash equivalents wlh a maturity date less than one year. These Indude cash on dekK)sit and Cash equwalents wth a maturity of loss than year held for inveslment purposes rather Ihan to m88t short-te Yes. No. Nla. Debtors Current asset investments Yes. No" Nla" Yes. Nla.

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 They are valued at fair value except where they qualrfy as basic financial instruments. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Section C Notes to the accounls Icontl Note 3 Income Rastri¢tsd Unrestricted income Endowment fvnd$ Analysls of Incom• Totol funds Prioryear Donations and legacies: Donations and tfts Gift Aid acies General grants provided by govemmenvother charities Membership subscriptsons and sponsorships which are in substance dC￿ati(￿S 66,815 66,815 Donated goods, facilities and services Other Totsl 66.815 66,815 Charltabl¢ a¢tlvltl•$', Other Total Other tradlng activities.. Other Total Income from Inv88tm•nts: Interest incorne Oividend income Rental and leasin income Other Total Separate material item of incom• Total Oth•r: Conversion of endowment funds into income Gain on disposal of a tangible ffixed asset held for charit 's own use Gain on disposal of a programme relate investmenl Royalties from the expl¢yt81ion of intellectual ro ert hts Other Total TOTAL INCOME 66,815 66,815 Other Infomiatlon:

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 All In¢ome In the prfor year was unreslrlded ex¢eptfor. Iplea$e provlile de$¢rlptlc*n and amounl$l Where any endowment lund Is convtrttd Into Income In the reportlng perlod, please glve the reason for the Conwtryslon. Where any endowment lund Is Converted Into In¢ome In the prlor perlod, please olve the reason for the converslon. Within the Income items above the following It•ms are matarial.. (pleas¢ disclose the notur•. omount and ony prlor year amounts) Thls year: Where Sums originally d¢nominated In foreign urr•n¢y have b••n In¢luded In In¢om•. explain th• b?$18 on whl¢h those sums have been translated Into sterflng lor th• ¢urr•n¢y In whl¢h the a¢¢ounts ar• drawn upl. Last year.. Where sums orlglnally denomlnated In lorelgn eurrency have been Sncluded In Income, explaln the basls on whlch those sums have been translated Into 8terfSng lor th ¢urrency In whlch the accounts are drawn upl.

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Section C Notes to the accounts Note 6 Expenditure Thls ￿ar Rostrfj¢t8d unr8skn¢t￿ in¢¢)rM Endowrrnmt Total Unrestri¢i•d funds funds funds funds funds Last yéar Restrfcted incomt funds Endowment fund5 Analysis Expenditure on raising funds: Incurred seeking donats'ons Incurred seeking legacies Incurred seeking grants Operating membership schemes and social lotteries Total funds 1.053 1.053 Staging fundraising events FLJdraising aggnts Operating charity shops Operating a trading ompany undertaking non- charitable trading activity Advertising, marketing, direct mail and publicity Start up costs incurred in ggngrating ngw sourcg of fulurtr income Software costs Other trading aclivities Printing, postage and stationary Accountancy Fee Cost of obtaining investment advice Investment adrninistralion costs Intellectual propety li¢en¢ing costs Rent collection, property repairs and maintenance Total expenditure on raising funds 1,853 Expenditure on charitable activities-

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Total expenditure on charitable actiwties •XPonso Total Other Total oth•r èxp•nditur• TOTAL EXPENDITURE 1.853 1,853

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Oth•r Inf¢rmatlon: Analysls of •xp•ndlturn on ¢harltabl• a¢tlvlti•s This year Grant lundlng ol a¢tlvltl•• Last year Grant fundlng of actlvlties ActivitSes undertaken directly Total thls Ac¢lvlty or prograrnm? Support Activit188 undertaken directly Support Cmts Total la8t y•ar ar Acliwt 1 Actiwt 2 Oth8r Total Th18 year.. Where SUMS orlglnally d•nomlnated In forel9n ¢urren¢y have been included In •xpendltur•, •xplaln the basls on whlch those Sums have l)wn translat•d Into sterllng lor th• ¢urr•n¢y In whlch th• a¢counts ar• drawn upl. Last y•ar: Whoro sums odglnally d•nomlnatod In foroign eurroney havo boon ineludod in oxpenditur•. •xplain iho basis on which thoso $ums havo lJ••n translatèd inio stèrling lor th• eurr•n¢y in which th• aeeounts ar• drawn upl.

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Section C Notes to the accounts Note 10 Oetails ot certain types of expenditure Note 10.1 Fees for examination of the accounts Plea$0 provldo datalls of the amount pald for any $latutory external s¢rutlny of •ccounls and other setvices pmvided by your independent examiner. If nothinq w*s paldploase enter tl. In the approprlate box{es). Th1$ y•ar Last yoar Ind•p•nd•nt •x•mlner's fees 300 300 Assuranc• servlc•$ other than Independent examlnatlon Tax •d¥lsory fees Oth•r fees (for •x¥mple: Iln¥n¢S01 od¥l¢e, ¢onsultsn¢y, ¥¢¢ountan¢y serv1￿> yid to the Ind•p•nd•nt •xamln•r 500 350

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Section C Notes to the accounts Icontl Note 11 Paid employees Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28) 11.1 Staff Costs This year Last year Salaries and wages Social securlty CQSt$ Pension costs (defined contribution sch•m•l Other employeo benefits Totsl $tsff ¢o$ts Thls yoar- Thla Please pro￿￿• d8talls of expond5ture on staff work5ng for the charity whose contracts are with and are paid by a related party Last y¢ar.' rQa Pl•as• provld• detalls of •X￿ndItUre on staff worklng foi thè charity whose contracts •r• wlth and are pald by a related party Please glvo detall$ of th• numbw ofemployees whos• total employee ben•flt$ (excludlng employer penslon costsj fell wlthln each band of £10,000 fmm £60,0110 upword$. Mthere •re no $u¢h tran$a¢tlons, please ont•r Yrue. In the box pmvid8d. No emploY￿S r•coiv•d employee b•n•fits (excluding omplo￿r ponsion costs) for the reporting period of more than £60,000 Band Number of employees This ear Last ear £60,000 to £69,999 £70,000 to £79.999 £80,000 to £89,999 £90,000 to £99.999 £100,000 to £109,999 Thls ar Last ar Pleasè provlde the total amount pald to kay managem&nl

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 11.2 A￿ra9• h••d count In tho y•ar Thls yèar Number Last yèar Number Th8 parts of th• eharlty In whleh th• •mploy888 work Totsl 11.3 Ex.gratia payments to eMplo￿S and others loxcluding trustees) Please complete ilan ex-gratia payment is made. Please explain the nature of the payment This year Last ￿ar Pleasè stat• Ihe 18gal authorfty or reason for making the paym•nt Thls year Last year This year Last year Please state the amount of the payment {or v¥lue of any w¥iveT of right to an asset)

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 11.4 Redundancy payments Plaasa complete if any redundancy or temilnatlon yyment Is made In th8 ￿rIod. Thls yèar Last yèar T¢tal amount ¢1 payment Th• nature of the paym•nt {ca8h. a88et etc.) Thls year Last yoar Th• •xt•nt of redundancy fund5ng at th• balanc• sheet dat• Please stato tho accounting pollcy for any redundancy or terniination payments

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Section C Notes to the accounts Icontl Note 13 Grantmaking Please complete this note ilthe charity made any gTrnts or donations which in aggregate fomi a material part of the charltable actlvltles undèrlaken. This year: 13.1 Analysis of grants paid (included in c05t of charitable activities) Grants to Donations to institutions individuals Analysis Support costs Total Activity or prqect 1 45,165.00 45,165.00 Activit or pro ect2 Activit or 8Ct3 Activit or ect4 Total 45.165 45,165 Pl•as• ent•r"Nll" 11 the ¢harlty do•$ not Id•ntlfy and/or allo¢at• support ¢o$ts. 13.2 Grants made to Instltutlon¥ Please provide d¢tJil$ ol¢harlfy'$ URL. My charlty has made grants to partlcular Instltutlons that are matental In the ¢ontext of Its grantmoking. Detail$ ol the in$tifvtlort Supported, purpose of lh8 grant and lot•1 pald to each Instltutlon Is avallabla on the charily's web sito. Yes No Provldg detalls balow Nam•$ of Instltutlon Purpose Total amount of grants paid £ Total grants to irt$titution$ ITn reports'ng period Other unanalys8d grants TOTAL GRAhTS PAID

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Last year: 13.3 Analysis of grants paid (included in c05t of charitable activities) Grants to Donations to institutions individuals Analysis Support costs Total Activit or p ect 1 138,832.04 138,832.04 Activit or pro e¢t2 Activit or pro ect3 Activit or ro ect4 Total 138,832 138,832 Plgase 8nter "Nll" 11 the charlty does not Id•ntlfy andlor allocate support costs. 13.4 Grants mad• to In8titut5on8 P1•4$• provlde detalls of charlty's URL. My ¢h•rlty ho$ made gr•rtts to partl¢ular Inslilutlon$ that are materl•l In the contgxt of its grantmaklng. Details of the instltution supported, purpose of ihe grant and lotal paid lo each institution is available on the charlty's web slts. Yes Provlde detalls below Names ol Instltutlon Purpose Total amount of rants ald £ Total grants to irtstitutions ITn reports'ng period Other unanalysod grants TOTAL GRANTS PAID

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Section C Notes to the accounts Icontl Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals. 20.1 Analysis of creditors Amounts falling du• within one year Amounts falling du? after more than one year This year Last year Thi6 year Last year Accruals for grants payable Bank loans and overdrafts Trad• cr•dltors Paymonts r•c•lv•d on account for contracts or perfornianco-related grants A¢cruals and deferred Income 1,650 Taxatlon and Social s•¢urity Other cr•dltor$ Totsl 1.650 20.2 Deferred Income Please Complete th1$ note If the ¢harlty has deferned Thls ￿ar Last y•ar Please explaln Ihe rnasons why Income Is deferred. Movement in defeffed income account Thls year Last year Balanco at th• stsrt of th• r•portlng ￿riod ounts added in current period Amounts released to income from previous periods Balanc• at th8 end of tha reportSng pgrlod

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Section C Notes to the accounts Icontl Note 24 Cash at bank and In hand Th1$ yoar La$1 yoar Short temi cash In¥estm•nts {l•ss than 3 months maturlty dat•l Short term deposits Cash at bank and on hand Other Total 79,070

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Section C Notes to the accounts lcontl Note 28 Transactions with trustees and related parties If thé charity has any transactions with rèlated partiés (other than thé trustee expensés èxplainèd in guidan¢e notes) details of such transaclions should be provided in this note. If the￿ are no transactions to report. please enter"True" in the box or "False- rf there are tran5action5 to report. 28.1 Trustee remuneration and benefits Thls year None of the trustees ha￿ been paid any remuneration or received any other benefits from an omploymont wlth thelr ¢harlty or a rnlat¢d entity (Truo or False) TRUE In the perlod the ¢harlty has pald tru$t¢¢$ remufteratlon and bonsfits. Plea$e glve the amount of, and legal authority for. any r6muneration or other benefits paid to • trustee by the charity or any institution or company Amounts pald or b•n•fit valu8 Lgal authorlty (¢9 ord•r. 90￿mIng do¢umntl R•mun￿lI?n P¢n8ion ¢ontrlbutlon R¢dundancy Ilncluding lo$$ of Oth•r TOTAL Nam• ¢1 twst¢• Please give detalls ol why remuneration or othgr employment benefits wère paid. Where an ex gr•tla payment h•$ been made to • trustee, provlde an explanallon of the nature of the payment. If a thirdparty has boon reimbursed for providing one or More trustees. state the nature of thg paymgnt and amount of the reimbursement. State tho numbgr of trustgOS to whom retirement benefits are accruing under a defined ¢ontribution pensioft $¢hem¢

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Last year Nonè of thè trust8as hav8 b••n pald any rèmunèratlon or r•e•lv•d any othèr b•n•ffts from an •mploym8nt with thèlr charity or a related entity (True or False) TRUE In the period the charity has paid trustees remuneralion and benefits. Please give the amount of. and legal •uthority for, any remuneration or other benefits paid to • trustee by the charity or any institution or company conn8Ct8d with it. Amounts pald or bènèfit valu• Legal authority leg order. governing do¢umontl R•munoraiion Pension ¢ontributlon Rtdundancy Ilncluding 105s of offi¢¢llèx gratla Othèr TOTAL Name of tn15t•è Please glve detJll$ ol why remuneratlon or other employmont bon8fits wern pald. Whore an ex gr&tl* payment h•$ been made to • trustee, provlde an explanotlon of the nature of the payment. Ma thlrdparty has b89n rnlmbursod for providing one or more Irustees, state the n•ture ol the payment and omount ol the relmbursemont. State th• number of tru$t88s to whom retiremenl benefils arn accrulng under a defin8d ontribution pension scheme. 28.2 Trustees, expenses If the charity has PaiTd t￿Stee5 expenses forfuifilling thwrduties. details of such trnllsaction5 Should be provided In thls note. If there are no Iransactlons to report. please enter"Truè" In the box bglow. If there are transactions to report. please enter-False-. No trustee expense5 have been incurred (True or False) TRUE Typè of •xp•ns•s r•lmburs•d This year Last year

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Travel Subsistgnr Accommodation Other (please specify): TOTAL Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity 28.3 Transactlon{sl with related parties Plgasg glvg detalls ofany transactlon undertaken by (OY on behalf OQ thg charlty in whlch a related party ha$ o material interest, including where funds have been held as agent for related pa￿es. If there are no such tr•nsactlons, plo4s• ent•r Irue. in the box provid￿. This year Th•r• ha￿ btsèn no rnlat•d party transa¢tlons In thè r•porting p•rlod (Tru¥ or Fal$•) TRUE Relat ions Amounts written off durlng r•portlng 8rlod Nam• of tho tru8t•• or r•lat•d party hlp to charl De8CriPtion of th• transactionls Provlslon for bad d•bts at wriod end knount Balance at per5od end In relation to the tr•nsaCtion5 above, please provlde the tems and condltlons, Includlng any security and the nature of anypayment (Consideration) to be provided in settlemenL For any related party. please provide details of ony guarantee$ given or re¢eived. Last year There have been no related p•rty trnnsadions in the reporting period (True or False) TRUE Relat ions hip to charl Amounts written off during reporting period Name of the trustee ar r•lat•d party D¢$¢ription of the transaetianlsl Amount Balan¢* at p•riod Ènd Provision for bad debts at period end

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 In rglatlon to the transaetlons abov•, ple•so pmvide tho tom7s and conditions, including any securlty and the nature of anypayment {con$lderatlonJ to be pmvlded In $ettlemenL For any related party, please provlde detalls of any guarantees given or re¢eived.

Company Name.. MOTHERS OF AFGHANISTAN Company NUrn￿r.. CE022628 Charity No.. 1190531 Section C Notes to the accounts Icontl Note 29 Additional Disclosures Thè followlng ar• slgnlficant mattèrs whlch ar• not cov•r•d In othèr not•s and rt•￿ to b• Ineludèd to provid8 a propèr undèrstsnding of th• accounts. If thèrè is Insufficlent room herè, pleasa add a separate sheet.

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ MOTHERS OF AFGHANISTAN members of On accounts for the year 31[st] July 2023 Charity no 1190531 ended (if any) Set out on pages (remember to include the page numbers of additional sheets)

Respective The charity's trustees are responsible for the preparation of the accounts. responsibilities of The charity’s trustees consider that an audit is not required for this year trustees and examiner under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent My examination was carried out in accordance with general Directions given examiner’s statement by the Charity Commission. An examination includes a review of 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent In connection with my examination, no matter has come to my attention examiner's statement (other than that disclosed below *)

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

  4. have not been met; or

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

Signed:
Name:
Relevant professional
qualification(s) or body
(if any):		 Date: 31/07/2024
Tariq Zaman
Association of Chartered Certified Accountants

Mothers of Afghanistan

1

July 2023

Address:

Balfour Business Centre 390-392 High Road Ilford, Essex IG1 1BF

Mothers of Afghanistan

2

July 2023

Section B Disclosure

Give here brief details of any items that the examiner wishes to disclose .

Funds were transferred to Afghanistan to finance various projects/activities. The total amount sent for the year ended 31 July 2023 was £45,165.00 (£138,832.04 FY-2022) Trustees transferred monies through money transfer entities in the UK under their own name mostly. According to the trustees there was no other method/mode to transfer the funds to finance activities in Afghanistan.

Mothers of Afghanistan

3

July 2023

Mothers of Afghanistan July 2023