Charity number: 1191661 (England and Wales) ## HAYAT ORPHANAGE Report of the Trustees and Unaudited Financial Statements For the year ended 31 December 2024 HAYAT ORPHANAGE Contents Page For the year ended 31 December 2024 |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 to 4| |Detailed Statement of Financial Activities|5| HAYAT ORPHANAGE Report of the Trustees ## For the year ended 31 December 2024 The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 December 2024. 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 main purpose of this charity is to support charitable activities in Afgahnistan. The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'. ## **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: Halim Kharoty Najeebullah Khan Nassiry Maaz Arabi **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 ............................................................................. 27 August 2025 Maaz Arabi 1 of 5 ## HAYAT ORPHANAGE ## Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 December 2024 |**Notes**
**Income and endowments from:**
Donations and legacies
**Total**
**Expenditure on:**
Raising funds
**Total**
**Net income/expenditure**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
29,030
**29,030**
(25,948)
**(25,948)**
**3,082**
3,058
**6,140**|**2023**
**£**
26,370| |---|---|---| |||**26,370**| |||(28,062)| |||**(28,062)**| |||**(1,692)**
4,750| |||**3,058**| 2 of 5 HAYAT ORPHANAGE Statement of Financial Position As at 31 December 2024 ||**Notes**|**2024**|**2023**| |---|---|---|---| |||**£**|**£**| |**Fixed assets**|||| |Tangible assets||1,608|1,961| |||**1,608**|**1,961**| |**Current assets**|||| |Cash at bank and in hand||4,532|1,097| |||**4,532**|**1,097**| |**Net current assets**||**4,532**|**1,097**| |**Total assets less current liabilities**||**6,140**|**3,058**| |**Net assets**||**6,140**|**3,058**| |**The funds of the charity**|||| |Unrestricted income funds||6,140|3,058| |**Total funds**||**6,140**|**3,058**| For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. - The members have not required the company to obtain an audit of its accounts for the year in question in accordance - with section 476, - The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting - records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. The financial statements were approved and authorised for issue by the Board and signed on its behalf by: Maaz Arabi Trustee 27 August 2025 3 of 5 ## HAYAT ORPHANAGE Notes to the Financial Statements For the year ended 31 December 2024 ## **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 Companies Act 2006. 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 statement are prepared on the assumption that the charrity is a going concern and will continue its operations for the foreseeable future. ## **2. Particulars of employees** |Employees|**2024**
0
**0**|**2023**
0| |---|---|---| |||**0**| ## **3. Comparative for the Statement of Financial Activities** The comparative year values on the Statement of Financial Activites are for unrestricted funds. 4 of 5 HAYAT ORPHANAGE Detailed Statement of Financial Activities For the year ended 31 December 2024 |**INCOME AND ENDOWMENT**
**Donations and legacies**
Donations
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Donations
**SUPPORT COSTS**
**IT**
IT
**Support cost 5**
Support cost 5
**Support cost 6**
Support cost 6
**Governance costs**
Governance costs
**Total resources expended**
**Net Income**|**£**
**2024**
29,030
**29,030**
**29,030**
(25,334)
**(25,334)**
(204)
**(204)**
(57)
**(57)**
-
**-**
(353)
**(353)**
**(25,948)**
**3,082**|**£**
**2023**
26,370| |---|---|---| |||**26,370**| |||**26,370**
(26,600)| |||**(26,600)**
(17)| |||**(17)**
(118)| |||**(118)**
(646)| |||**(646)**
(681)| |||**(681)**| |||**(28,062)**| |||**(1,692)**| 5 of 5 This page does not form part of the statutory financial statements