Charity number: 1191661
## Hayat Orphanage
Report of the Trustees and Unaudited Financial Statements
For the period ended 31 December 2021
Hayat Orphanage Contents Page For the period ended 31 December 2021
|Report of the Trustees|1|
|---|---|
|Independent Examiner's Report to the Trustees|2|
|Statement of Financial Activities|3|
|Statement of Financial Position|4|
|Notes to the Financial Statements|5|
|Detailed Statement of Financial Activities|6|
Hayat Orphanage Report of the Trustees
## For the period ended 31 December 2021
The Trustees have pleasure in presenting their report and the financial statements for the charity for the period ended 31 December 2021. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
The trustees confirm that the objective of the Charity is to provide educational support to orphans and less fortunate children in Afghanistan.
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
**Name of Charity** Hayat Orphanage **Charity registration number** 1191661 **Principal address** 111 Wilton Road Sparkhill Birmingham B11 4PN
## **Trustees**
The trustees and officers serving during the year and since the year end were as follows:
Maaz Arabi Halim Kharoty Najeebullah Khan Nassiry **Independent examiners** Naseems Chartered Certified Accountants 104 Stoney Lane Sparkbrook Birmingham B12 8AF
Approved by the Board of Trustees and signed on its behalf by
............................................................................. 18 October 2022 Maaz Arabi
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## Hayat Orphanage Statement of Financial Activities For the period ended 31 December 2021
|**Notes**
**Income and endowments from:**
Donations and legacies
**Total**
**Expenditure on:**
Raising funds
**Total**
**Net income**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
32,006|
|---|---|
||**32,006**|
||(15,333)|
||**(15,333)**|
||**16,673**
2,539|
||**19,212**|
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## Hayat Orphanage Statement of Financial Position As at 31 December 2021
|**Notes**
**Fixed assets**
Tangible assets
3
**Current assets**
Cash at bank and in hand
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**The funds of the charity**
Unrestricted income funds
4
**Total funds**|**£**
**2021**
999|
|---|---|
||**999**|
||18,213|
||**18,213**|
||**18,213**|
||**19,212**|
||**19,212**|
||19,212|
||**19,212**|
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Maaz Arabi Trustee 18 October 2022
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## Hayat Orphanage Notes to the Financial Statements
For the period ended 31 December 2021
## **1. Accounting Policies**
## **Basis of accounting**
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.
Hayat Orphanage meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## **Going concern**
the financial statements are prepared on the assumption that the charity is a going concern and will continue its operations for the foreseeable future.
## **Incoming resources**
All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
## **2. Particulars of employees**
|Support Staff|**2021**
0|
|---|---|
||**0**|
## **3. Tangible fixed assets**
|**Cost or valuation**
Additions
At 31 December 2021
**Net book values**
At 31 December 2021|**Computer**
**Equipment**
**£**
999|
|---|---|
||**999**|
||**999**|
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Hayat Orphanage Notes to the Financial Statements Continued
For the period ended 31 December 2021
## **4. Movement in funds**
## **Unrestricted Funds**
|**Unrestricted Funds**|||||
|---|---|---|---|---|
|_General_
General
**Purpose of unrestricted Funds**|**Balance at**
**06/10/2020**
**£**
2,539
**2,539**|**Incoming**
**resources**
**£**
32,006
**32,006**|**Outgoing**
**resources**
**£**
(15,333)
**(15,333)**|**Balance at**
**31/12/2021**
**£**
19,212|
|||||**19,212**|
||||||
General
The purpose of the fund is to support charitable activities in Afghanistan.
## **5. Analysis of net assets between funds**
|**Unrestricted funds**
_General_
General|**Tangible**
**fixed assets**
**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
**£**
999
18,213
19,212|
|---|---|
||**999**
**18,213**
**19,212**|
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Hayat Orphanage Detailed Statement of Financial Activities For the period ended 31 December 2021
|**INCOME AND ENDOWMENT**
**Donations and legacies**
Donations
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Donations
**SUPPORT COSTS**
**Management**
Management
**IT**
IT
**General expenses**
General expenses
**Total resources expended**
**Net Income**|**£**
**2021**
32,006|
|---|---|
||**32,006**|
||**32,006**
(8,709)|
||**(8,709)**
(5,887)|
||**(5,887)**
(92)|
||**(92)**
(645)|
||**(645)**|
||**(15,333)**|
||**16,673**|
6 of 6 This page does not form part of the statutory financial statements