Charity Regi51rnt*)n No. 119063IEngland and WalBsI KASHMIR SHELTER REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 KASHMIR SHELTER CONTENTS Pagè Trustees. Annual Report Independent Examinerfs Report Statèmènt ol Flnanelal Aetl¥ltl•$ Balance Sheet Note8 to the Financial Statements KASHMIR SHELTER TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Trustees piesent their ￿port and the unaudited financial ststements of the Charity loi the year ended 31 March 2024. The finanaal statements have been prepared in accordance wth the second edition ol the Charities Statement of Recommended Practice issued in October 2019, ihe Financial Reporting Siandard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Charities Act 2011. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1190639 Prlnclpal a(Idr•s8 1 Osterley Grove Nuthall Nottingham NG16 1QN Tru$ts•$ of th• ¢harty The trustees ¥tho have served during Ihe year and since Ihe year end were as follows.. Mr. Moharnmad Ayub Khan Mr. Ishfaq Hussain Mr. Habib Aji Mr. Jamil Akhler Miss. Nusrat Parve&n Khan Mr. Javed Iqbal Mr. Mukhtar Hussain Indep•nd•nt •xamin•r Muharnmad Arrnughan Ali Khan, FCCA Akhlerfs Limited Accounlanls and Business Adviscffs 64 Castle Boulevard Nottin ham NG71 KASHMIR SHELTER TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED OBJECTIVES AND ACTIVITIES Objectives and aims The charity was formed in 2020 to provide relief and assistance for the public benefit to individuals in Jarnrnu & Kashmir (referred to as'Ka5hmirfl who are victims of war. natural disasters. or calaslrophes. Ils objective5 include airanging for the puT¢hase and delivery of aid. ¢ollaborab"ng with olheis to ensuie aid leaches those in need, identifying the needs ol affected individuals, and faolitating effective ways to address those need. Publlc benefit Btstement The charity aims to serve the vthole c￿mmunrty. for the benefit of the public in general. wherever p055ible. In meeting obie¢tives and formulab.ng future plans the Injslees have considtrred the Charty Commission's guidance on public benefit. FINANCIAL REVIEW R￿er¥￿ Policy The charity's policy 15 to ensure that there are 5uffirAent free reserves to cover three months ol normal recurring expenditure. The funds held 31 the bank al the balance sheet dale a￿ suffiuenl lo cover nomial recurring expenditure lor the next twelve months. STRUCTURE, GOVERNANCE AND MANAGEMENT Gov•rnlng docum*nt The charity is Controlled by ils goveming dfxument, a constitution, and con$lilute$ an unincorporated charity managed by the management committee of trustees. New Irustees are rewited when required, and arè advised of their duties and responsibilities as trustees. on appointrnent. TranSac￿on9 and financlal po8ltlon The Statement ol Financial Aclivities shows a nel surplus of £1.860 {2023". Defeat of £4.7741 for the year. Total funds stood at £7.34812023'. £5,488) al 31 March 2023, ofwhich free reserves were £7,34812023'. £5.4881. Approved by order of the Managemenl Commitlee and signeil on its behalf by.. Mr. Mohammad Ayub Kh8n Chair Dale.. 10 December 2024 KASHMIR SHELTER INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEE FOR THE YEAR ENDED 31 MARCH 2024 AKIITER'S I report on the accounts of ihe charity for the year ended 31 March 2024 which are set OLrt on pages 6 to 11. Rèsp•ctlv8 r•sponsIbill￿•S of trust••s and •xamln•r The charity's trustees are responsible lor the preparalion of the accounts. The charity's trustees consider that an audit is not required for this year under section 144121 of the Charities Acl 2011 Ithe 2011 Actl and that an independent exarninalion is required. 11 is my responsibility lo.. examine the accounts under seclion 145 of the 2011 Act,. follow the proceilure$ laid down in the General Direcb"ons given by the Charity Commission under section 14515llbl of the 2011 Aci,. 51ale whether particular matters have corne to my Jttenlion. Basis of independent examinerfs report My examination was carried out in accordance ¥￿h the General Directs"tsns given by the Ch3rity Commission. An examination includes a review of the accounting records kepl by the charity and a comparison ol the accounts presèntèd with those rècords. It also indud&s ¢onsideration ol 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 no opinion is given as lo whether the accounts present a 'lrue and lair vievf and the report is limited to those matters sel out in the statement below. Independent examlner's ststement In connection with rny examin8lion. no matter has come lo my attention- 111 which gives me reasonable cause lo believe Ihal. in Iny material respect. Ihe requirements - to keep accounting records in accordance with saction 130 of th8 2011 Act,. and . lo p￿pare accounts whid) 8ccord vrith the accounting records and comply wlh the accounllng requirements of the 2011 Act have not been met., 121 lo which, in my opinion, attention should be dravm in order lo enable a proper underslanding ol the accounts lo be reached. Muhammad Armughan Ali Khan, FCCA Akhterfs Limited Accounlanls and Bu5ine5s Adwsor5 64 Castle Boulevard Nottingham NG71FN Dale.. 10 December 2024 KASHMIR SHELTER STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 MARCH 2024 Uniestn"¢Aed Funds Reslriuled Funds Totsl 2024 Totsl 2023 Noles Income and endowments from: Donations and legacAes Total income 4,831 4,831 Expenditure on.. Adrninslration Cost Cost on Activites Governance Cost Totsl expenditure 15 7.422 350 7,787 15 7.422 350 7,787 400 8,854 351 9,605 Net Id&flcltV8urplu• 1,860 14,7741 ReconcIlla￿oI? of funds.. Total funds brought forward Totsl funds ¢ath•d fopAord 5.488 7.348 5.488 7,348 10,262 5,488 The notes on pages 8 10 9 form part of these finan￿al slatemenls KASHMIR SHELTER BALANCE SHEET AS AT 31 PIARCH 2024 2024 2023 Notes Flx•d •$$•ts Tangible assets Investment propety Current aB8ets Cash al bank Debtors 7.698 5.838 7.698 5,838 Creditor8: amounts falling due within om year Net current asset8 Totsl as$?t¥ le$¥ curr•nt Il*bllltl•• 13501 7,348 7,348 1350 5.488 5.488 Net asBets 7,348 5.488 Charbty Funds un￿Stricted funds 7.348 5,488 Total charfty funds 7,348 5,488 The finan(ial slalem&nls We￿ approved and aulhorised for issue by Ihe Management Committee on 10 December 2024 and were signed on its behaw by.. Mr. Mohammad Ayub Khan Chair The notes on pages 8 to 9 fomi part of these financial statements. KASHMIR SHELTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Summary of significant accounting policies lal General infom)ation and basis of preparalion Kashmir Shelter is a charily in England. The add￿sS of the registered office is given in the charity informats'on on page 1 of these ffinancial statemenls. The nature of the charity's operations and pnncipal aclivilie5 provide relief and assistance for the public benefit lo individua15 in J8mmu & Kashmir (referred lo as'Kashmirfl who ale vidims of war. natural disasteis. or ¢alaslrophes. Ils objectives indude arranging for the purchase and delivery ol aid, collaborating with others to ensure aid reaches those in need, identifying ihe needs of affected individuals, and facAlitating effective ways to address those need. The charity constitutes a public benefit entity a5 defined by FRS 102. The financK915talernen15 have been prepared in a¢￿[dance wlh the second eililion of the Charities Stslemenl of Recommendtsd Practice issued in October 2019, the Finanaal Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 102) and the Charities Act 2011 The financjal 51atemenls are prepared on a going concem basis under the historical cost convention. modified lo indude certain items al fair value. The finanual statements afe presentèd in slèding which is the functional ¢urren¢y of the charity and rounded to the nèarest £. The significanl accounting polirAes applied in the preparation of these financAal statements are set out below. These pol￿￿e$ have been c4JnsislenUy applied lo all years presented unless otherwise 51aled. Ibl Funds Unrestricted funds are available for use al the dis¢relion ol the Iruslees in furtherance of the general objecb'ves of the charity and vA)Ich have not been designated for other purposes. The charity does not hold any Testh"cted funds. 1¢) In¢ome r•¢ognlllon All Incoming resources are indude(l in the Stslemenl of Finanoal Ath"vilies ISOFAI when the chadty Is lègally entitled to the income after any pèrfomiancè ￿nditIOnS have been mel, th& amount Can bg measured reliably and it is ￿0ba￿e that the income will be received. Idl Expgndlturo r•cognSllon All expenditurè is account￿ for on an accruals basis and has been dassified under headings that aggregate all costs related to Ihe calegory. Expendilure is recognised where there is a legal or constructive obligalion lo make payments lo third parties. it is probable that (he seitlemenl will be required and the amount of Ihe O￿lgatiOn can be measured reliably.11 is calegori5ed under the following headings.. Expenditure on charitable acts'vities., and Other expenditure represents those items not falling into the category above. lel Tax The charity is exernpl from tax on its chawitable aclivities. lfj Golng conc•m The finanaal statements have been prepared on a going concEm basis as Ihe trustee5 believe that no material uncertainties exist. The trustees have I￿nSIdered the level of funds held and the expected level of income and expendrture for 12 months from auth0ri5ing these finanryal stsletnenls. The budgeted income and expendrture is suffiuent the level of ￿SerVeS for the charity to be able to continue as a going concem. KASHMIR SHELTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Income from donations and legacies 2024 2023 Donalions from indiwduals and other charilies 9,647 155,534 Administration Cost 2024 2023 Web5rte Cost Bank Charges 400 15 400 Cost on Activit88 2024 2023 Poverty Alleviation 7.422 7,422 8,854 8,854 Gov8rnanc• Cost 2024 2023 Accountancy 350 350 350 350 Cr•dltor8: amounts falllng du• wbthln on• year 2024 2023 A¢¢rued Expenses 350 350 350 350 Fund r¢conclllatlon Unre8trl¢t¢d fvnds Balance al 01 April 2023 Balancè at 31 March 2024 Income Expenditure Unrestricted General funds 5,488 17,7871 7,348 Related party transactlons There are no related party Iran5action5 during Ihe year ended 31 Marth 202412023.. £ niD.