2022-12-31-accounts

Charity Registration No. 1192770

PAK7 INTERNATIONAL CIO

TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

PAK7 INTERNATIONAL CIO

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees A Mahand Bishop M Nazir-Ali A Mall N Khan Charity number 1192770 Principal address Marlborough House 2 Charnwood Street Derby DE1 2GT Independent examiner Azets Audit Services Gladstone House 77-79 High Street Egham Surrey TW20 9HY United Kingdom

PAK7 INTERNATIONAL CIO

CONTENTS

	Page
Trustees' report	1 - 4
Independent examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 - 12

PAK7 INTERNATIONAL CIO

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

The Trustees present their first report and accounts of the charity for the year ended 31 December 2022.

Structure, governance and management

The charity was established as a Charitable Incorporated Organisation on 14 December 2020.

The trustees who served during the year were:

U Ashiq (Resigned 4 November 2022) A Sumera (Resigned 4 November 2022) Dr J Benita DIn (Resigned 4 November 2022) Y Naseer (Resigned 4 November 2022) Father A Charles (Resigned 26 March 2022) A Mahand Rev C Young (Resigned 4 November 2022) I Gill (Resigned 4 November 2022) Bishop M Nazir-Ali Dr M Kamil (Resigned 4 November 2022) G Bell (Resigned 4 November 2022) Rev Z Sadiq (Resigned 4 November 2022) A Sandhu (Resigned 16 May 2023) Dr F Nazir (Resigned 4 November 2022) A Mall T Waris (Resigned 10 May 2023) N Khan Bishop A Marshall (Resigned 24 August 2023)

Management is delegated on a daily basis to the Chief Executive Officer.

Objectives and activities

The objects of the CIO are, for the public benefit, to advance the Christian religion throughout the United Kingdom and Pakistan in accordance with the statement of faith.

To this end PAK7 International works with partners in Pakistan in 4 key areas:

1. Programs for National TV: that change attitudes to Christians and the Gospel.

2. Programs for Christian TV: where we strengthen the church and invest in the next generation.

3. Social Media: where videos lead to online chat about issues of life and faith.

4. Capacity Building: by investing in media training and equipment.

Public benefit statement

Section 4 of the Charities Act 2011 require charity trustees to comply with their duty to have due regard to public benefit guidance published by the Charity Commission in exercising their power and duties.

The trustees have referred to the guidance regarding our aims and objectives and when planning future activities. We have also considered how our planned activities will contribute to the aims and objectives we have set.

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PAK7 INTERNATIONAL CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Achievements and performance

Programs for National Television

• PAK7 partnered with a Drug Rehabilitation Centre in Pakistan to renovate their meeting rooms, dining room, outdoor spaces and to televise the process. This TV programme also enabled the Centre to show how it was serving people of all faiths in the community.

• A business program was produced that showed people of different faiths sharing their experiences with one another. This show also portrayed Christians in Pakistan in a positive way, as educated and successful people in the nation.

• These programs help to foster good relationships between people of all faiths in Pakistan, and show the positive ways that Christians are serving their nation.

Programs for Christian Television

• In April 2022, PAK7 was able to launch a satellite TV channel for Pakistan, on the AsiaSat 7 satellite.This channel launched with 4 hours per day of kids content, with the rest being music videos

• A large number of programmes were produced by PAK7 partners in 4 production centres across Pakistan. These included programs for children, youth and women.

• Key programmes made for children included: Christian music videos, Little Detectives (about caring for the environment), Story Camp (where Bible stories are taught by 2 puppets), and Christmas and Easter shows.

• Women’s programs included a magazine show called Daughter of Eve with interviews, a house band and a cooking segment; a counselling show called Best Friend; Women of the Bible, a discussion show with clips of Bible stories.

• Youth programs included Perspectives, a discussion show about short dramas and Christian music for young people.

• Viewing statistics are not currently available for the channel and audience research is likely to be conducted in 2023 to better understand the impact on viewers of this content.

Social Media

• PAK7 and its partners produced a number of videos to be shown on Facebook and other online platforms, that addressed felt-needs like: loneliness, anger, forgiveness, etc.

• Audiences who responded to these videos were able to contact our support team and talk about their challenges and experiences.

• In 2022 our videos were watched over 24 million times and over 40,000 people contacted us for help through online chat. We were able to pray with many of these people and help them by sharing articles about the Christian faith.

Capacity Building

• Through our partners we ran a 10-week residential Media Training course for 23 young Pakistani Christians to help them grow in their faith and to learn how to communicate that faith through video. The course covered storytelling, pre-production, camera skills, audio, lighting, editing.

• To facilitate the running of this course we rented a training centre in the hills above Islamabad on a 3- year lease. This will be a permanent training centre where we can run a number of courses in future years.

• At the end of the course we invited all of the graduating students to join a 12 month internship program where they could continue to practise their skills.

• PAK7 also ran 4 week-long video skills courses in different cities across Pakistan where local charities and churches were able to send their people to learn how to use the media.

• In total PAK7 has trained over 100 young people to use the media in 2022.

• A 4th office was opened during 2022 with a partner in Faisalabad. This, in addition to the 3 partner offices already in place, has grown the number of video production units to 7 which is enabling us to make more quality Christian programming for the channel.

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PAK7 INTERNATIONAL CIO TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Risks and uncertainties As a relatively new charity, PAK7 Intemational's challenges are frequenuy resource based. .Firslly, finding sufficient numbers of stsff ￿th gwj media skills is a challenge. It is paruy for this reason that PAK7 ran a comprehensive set of training courses and intemships. .Secondly. building reliable income streams take5 time, and although PAK7 met its income budget, cashflows were al times under pressure. .Thirdly, although out of our control, Pakistan'5 economic situakn.on has been challenging including a balance of payments issue, depleted foreign currency reserves and high inflation. In general this h85 benefited PAK7 as our funds go fvrther. but the volatility h8$ made some 8Ctivilies (like importing equipmenll harder. Financial review PAK7 International w8$ the benefi¢i8ry of a number of gr8nts from ils sister charity PAK7 US, a registered 5011¢13 in the USA. which a¢¢ounled for much of the in¢ome_ PAK7 US raises funds in the name of PAK7, and is fully aligned with the aims and objectives of PAK7 International. A small number of UK donors provided a monthly income to support the work. although fvndraising in the UK has been haMpe￿d by our inability to Secu￿ a UK bank account. Overall PAK7 Intemational raised sufficient fvnds to meet ils obligations during the period. PAK7 International has a reserves policy to hold 3 months of planned expenditure of reserves to ensure continued financial security and to provide for contingencies. However. thus far insufficient funds have been raised lo enable this policy to be applied. Note. that these reserves may be held by PAK7 sister charities around the world. Plans for the futur• PAK7 Intemational plans to run ongoing media training courses in Pakistan in 2023. With regards lo the operation of the channel, it is important that we continue lo produ￿ more and better prograwming lo build the audience and communicate the positive messaging that we want to encourage local Christians and lo be a good witness to people of other faiths. In 2023 we hope to increase programming hours to 9 hours per day by the end of the year lup from 4 hours per day in 20221. Audience research is planned for 2023 that wll enable us to better understsnd the needs of our viewers. and to understsnd the impact that our programs are having on them. Soc181 Media a¢livilies will continue lo Sha￿ our messaging people across Pakislan, and we hope to 8SSlSt similar numbers of people in 2023140.0(X)+ people).

PAK7 INTERNATIONAL CIO TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Statement of trust••s' r•sponslbllltl•s The trustees are responsible for preparing the Trustees. Rerx)rt and the accounts 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 trustees to prepare accounts for each financial 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 these accounts, the trustees are required to= select suitable accounting policjes and then appty them consisten￿Y', - observe the methods and principles in the ChaTrtie5 SORP.. make judgements and estimates that are reasonable and PTudenl- slate whether applicable accounting stsndards have been followed, subject lo any material departures disclosed and explained in the accounts,. and prepare the accounts on the going COn￿M basis unless it is in8ppropriale lo p￿SUrne that the charity will continue in opeolion_ The trustees are responsible for keeping suffi¢ient a¢¢ounting records that disclose with reasonable a¢curaw al any lime the financial position of the Charity and enable them to ensure that the a¢¢ounts Comply with the Charities Act 2011 and the provisions of the trust deed. They are alg) responsible for safeguarding the assets of the ¢harity and hence for taking ￿8$Onable steps for the prevention and dete¢tion of fraud and other irregularities. On behalf of the iK)ard of trustees J/Lwrtly Monsignor M Nazir-Ali Trustee Dated.. 24th October 2023

PAK7 INTERNATIONAL CIO

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PAK7 INTERNATIONAL CIO

I report on the accounts of the charity for the year ended 31 December 2022, which are set out on pages 6 to 12.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination being a qualified member of .

It is my responsibility to:

• (i) examine the accounts under section 145 of the 2011 Act;

• (ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

• (iii) 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 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 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 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 examiner's statement

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

• (a) which gives me reasonable cause to believe that in any material respect the requirements:

• (i) to keep accounting records in accordance with section 130 of the 2011 Act; and

• (ii) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act;

have not been met; or

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

Paul Creasey FCA Azets Audit Services

Gladstone House 77-79 High Street Egham Surrey TW20 9HY United Kingdom 27 October 2023 Dated: .........................

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PAK7 INTERNATIONAL CIO

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022

Notes Incoming resources from generated funds Donations and legacies 2 Resources expended 3 Costs of generating funds Costs of generating donations and legacies Net incoming resources available Charitable activities Activities undertaken and support costs Governance costs Total resources expended Net income for the year/ Net movement in funds Fund balances at 1 January 2022 Fund balances at 31 December 2022	2022 £ 707,077 31,833 675,244 634,503 15,445 681,781 25,296 11,348 36,644	2021 £ 232,253
		8,767
		223,486 207,989
		4,149
		220,905
		11,348 -
		11,348

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PAK7 INTERNATIONAL CIO

BALANCE SHEET

AS AT 31 DECEMBER 2022

2022 Notes £ Current assets Debtors 10 60,225 Creditors: amounts falling due within one year 11 (23,581) Total assets less current liabilities Income funds Unrestricted funds	£ 36,644 36,644 36,644	2021 £ 15,308 (3,960)	£ 11,348
			11,348
			11,348

The accounts were approved by the Trustees on ......................... 24th October 2023

.............................. Bishop M Nazir-Ali Trustee

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PAK7 INTERNATIONAL CIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

1.1 Basis of preparation

PAK7 International CIO is a charitable incorporated organisation registered with the Charity Commission in England & Wales. The office address is Marlborough House, 2 Charnwood Street, Derby, Derbyshire, DE1 2GT.

The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities" ("The Charities SORP FRS 102), effective 1 January 2019 and the Charities Act 2011.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future being for a period of at least 12 months from the approval of these financial statements and believe that it remains appropriate to prepare the financial statements on a going concern basis.

1.2 Incoming resources

Donations are recognised when the company has entitlement to the income, it is probable that the income will be received and the amount can be measured reliably.

Donated services and facilities

Donated services and facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

1.3 Resources expended

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Expenditure on charitable activities

Expenditure on charitable activities comprise those costs incurred by the charity in the delivery of its activities and services for its beneficiaries, It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Governance costs includes those costs associated with the constitutional and statutory requirements of the charity and include the independent examiner's fees and costs linked to the strategic management of the charity.

1.4 Trade and other payables

Trade and other payables are measured at their transaction price unless the arrangement constitutes a financing transaction in which case the transaction is measured at present value of future payments discounted at prevailing market rate of interest. Other financial liabilities are initially measured at fair value net of their transaction costs. They are subsequently measured at amortised cost using the effective interest method.

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PAK7 INTERNATIONAL CIO

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

(Continued)

1.5 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Trust’s work or for specific artistic projects being undertaken by the Trust.

2 Donations and legacies

3 4	Gifts in kind Donations Total resources expended Costs of generating funds Costs of generating donations and legacies Charitable activities Activities undertaken and support costs Activities undertaken directly Support costs Total Governance costs Costs of generating donations and legacies Staff costs Software Office supplies Travel Subsistence	2022 £ 681,781 25,296 707,077 2022 £ 31,833 502,758 131,745 634,503 15,445 681,781 2022 £ 26,720 - 206 4,276 631 31,833	2021 £ 217,323 14,930
			232,253
			2021 £ 8,767 137,885 70,104 207,989 4,149
			220,905
			2021 £ - 174 - 8,407 186
			8,767

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PAK7 INTERNATIONAL CIO

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

5 Activities undertaken directly

Staff costs Utilities Rent Maintenance and repairs Office supplies Production costs Contractors Software Legal and professional fees Education and training Travel Subsistence Bank charges	2022 £ 64,128 1,202 40,385 3,647 11,168 184,429 178,068 631 12,690 661 5,270 119 360 502,758	2021 £ - - - 118 71 33,897 45,855 2,058 3,567 48,308 406 - 3,605
		137,885

6 Support costs

Staff costs Repairs and maintenance Rent Office supplies Telephone and fax Postage and stationery Contractors Software Legal and professional fees Insurance Education and training Travelling expenses Subsistence Subscriptions Bank charges Marketing Sundry expenses Fines and penalties	2022 £ 16,032 9,149 17,542 1,111 505 2 15,007 5,218 31,264 1,649 6,982 23,382 2,193 1,005 672 - - 32 131,745	2021 £ 3,220 534 2,101 118 128 34 30,344 1,006 407 2,362 1,098 16,558 450 375 717 6,511 4,140 -
		70,104

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PAK7 INTERNATIONAL CIO

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

7 Governance costs

Auditors remuneration Trustee expenses	2022 £ 4,500 10,945 15,445	2021 £ 3,960 189
		4,149

8 Trustees

The only transactions with the trustees relate to the reimbursement of reasonable travel costs to attend meetings held by the charity of £10,945 (2021: £16,990).

No remuneration was paid to the Trustees in the year.

9 Employees

Number of employees

The average monthly number of employees during the year was:

Employees Employment costs Wages and salaries Social security costs Other pension costs There were no employees whose annual remuneration was £60,000 or more. 10 Debtors Amounts owed by group undertakings Other debtors	2022 Number 3 2022 £ 96,905 3,381 6,594 106,880 2022 £ 28,112 32,113 60,225	2021 Number 2
		2021 £ 1,000 1,197 1,023
		3,220
		2021 £ - 15,308
		15,308

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PAK7 INTERNATIONAL CIO

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

11 Creditors: amounts falling due within one year Other taxation and social security Accruals	2022 £ 7,940 15,641 23,581	2021 £ - 3,960
		3,960

12 Unrestricted funds

		Movement in	funds
	Balance at 1	Income	Expenditure		Balance at 31
	January 2022			December 2022
	£	£	£		£
Unrestricted funds	11,348	707,077	(681,781)		36,644
	11,348	707,077	(681,781)		36,644

13 Related parties

Costs totalling £681,781 (2021: £217,323) were paid in the period and subsequently donated to the charity by PAK7 US, a related not for profit entity with trustees and objectives in common.

The Chief Executive is also remunerated for his services by PAK7 US and the associated costs totalling £53,931 (2021: £nil) are recognised in these financial statements.

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