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2025-03-31-accounts

Registered charity number

1193535

ON THE GROUND 2030

Trustees' Report and Financial Statements

for the year ended 31 March 2025

1

ON THE GROUND 2030 CIO- Foundation

Contents
Page
Reference and Administrative information 3
Trustees' annual report 4 - 5
Independent examiners' report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9- 13

2

ON THE GROUND 2030 CIO- Foundation

Charity information

Trustees who served during the year and up to the date of this report

Chair S. Rahman Trustee N.N. Qasim Trustee A. Rahman Charity number 1193535 Registered office Regus Apex House, 3 Embassy Drive Calthorpe Road Edgbaston, Birmingham Independent Examiner Meer & Co Chartered Accountants No.1 Cochrane House Admirals Way Canary Wharf London E14 9UD Bankers NatWest Bank

3

ON THE GROUND 2030 CIO- Foundation

Report of the Trustees' for the year ended 31 March 2025 ON THE GROUND 2030

The Trustees present their annual report and the unaudited financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities.

Structure, governance and management

Governing document

The charity is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission on 15 Feb 2021 as a Foundation model CIO, it has no wider membership beyond its trustees. The Constitution sets out the charity’s objects, powers, and how it is to be administered.

Recruitment and appointment of trustees

The existing trustees are responsible for the recruitment of new trustees.

In selecting new trustees, we seek to identify people who have good reputation in community and are willing to volunteer to help in our broader community work. Potential trustees are invited to attend trustees' meeting as observers and are given more details of the charity's aims and activities and, if all agree, they are then proposed as new trustees at the subsequent trustees' meeting. This process allows due consideration of the person's eligibility, personal competence, specialist knowledge and skills.

Induction and training of trustees

New trustees are provided with information about the charity’s objectives, governance and policies on appointment. Trustees are also made aware of their legal duties and responsibilities under the Charities Act 2011, including the requirement to have due regard to the Charity Commission’s guidance on public benefit.

Objectives and activities

ON THE GROUND 2030 works for the relief of poverty and financial hardship amongst destitute individuals,orphans, and the homeless in the Pakistan and Turkey through the provision of basic supplies such as food, clean water, and clothes as well as crisis relief, orphan sponsorship programmes and the construction of buildings to be used as accommodation.

Achievements and performance

During the year, the charity provided direct humanitarian aid through an overseas deployment funded by donations. It also progressed plans for a rehabilitation centre in Turkey for women and orphaned children, and engaged with donors in Berlin, Istanbul, Izmir, and London to support this project. The trustees are satisfied that these activities delivered clear public benefit.

Financial review

The trustees have set a level equivalent to three months of operating costs for the organisation as a desired level of reserve.

Risk Management The trustees have identified key risks including funding uncertainty, regulatory compliance, and operational delivery risks. Mitigation strategies include maintaining diversified income streams, robust internal controls, and regular risk reviews.

Reserves policy

The trustees have reviewed the reserves of the charity. Their policy is to hold enough funds to meet three months' operating costs. The free reserves as at 31 March 2025 were £2,048 (£843 - 31 March 2024).

Principal funding sources

The charity's main source of income is donations.

Investment policy and objectives

The charity has no long-term investments. Our cash reserves are held in bank accounts.

Statement of Trustees' responsibilities

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations 2008. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

4

Going Concern The trustees have assessed the charity’s financial position and its ability to continue as a going concern for at least 12 months from the date of approval of the financial statements. This assessment has been based on a review of the charity’s current cash balances, reserves, and expected income and expenditure. While formal cash flow forecasts have not been prepared, the trustees have considered the timing of expected receipts and payments and the level of committed and anticipated funding. Based on this review, the trustees consider that the charity has adequate resources to continue in operational existence for the foreseeable future and have therefore adopted the going concern basis in preparing the financial statements

Approved by the Trustees and signed on 25 March 2026 on their behalf by:

----------------------------------------------

N.N. Qasim Trustee 25/03/2026

5

ON THE GROUND 2030 CIO- Foundation

Independent examiners' report to the trustees of ON THE GROUND 2030

I report to the trustees on my examination of the financial statements of ON THE GROUND 2030 for the year ended 31 March 2025.This report is made solely to the charity's trustees, as a body, in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached

Haroon Rafique- Chartered Accountant For and on behalf of Meer & Co Chartered Accountants

No 1 Cochrane House Admirals Way Canary Wharf London E14 9UD

25/03/2026

6

ON THE GROUND 2030 CIO- Foundation

Statement of financial activities for the year ended 31 March 2025 ON THE GROUND 2030

Notes
Income and endowments from:
Donations
3
Other
Expenditure on:
Raising funds
4
Charitable activities
5
Governance cost
8
Net gains/(losses) on investments
Reconciliation of funds:
Total funds brought forward
11
Net movement in funds
Total funds carried forward
Total expenditure
Net income/(expenditure)
Transfers between funds
Total incoming resources		 Unrestricted
funds
Restricted
income funds
Total funds
Unrestricted
funds
Restricted
income funds
Total funds
2024/25
2024/25
2024/25
2023/24
2023/24
2023/24
£
£
£
£
£
£
65,094
-
65,094
14,978
2,000
16,978
14
14
-
-
65,108
-
65,108
14,978
2,000
16,978
(23,780)
-
(23,780)
(14,162)
-
(14,162)
(38,623)
-
(38,623)
(14,899)
(3,359)
(18,258)
(1,550)
(1,550)
(900)
(900)
(63,953)
-
(63,953)
(29,961)
(3,359)
(33,321)
-
-
-
-
-
-
1,155
-
1,155
(14,983)
(1,359)
(16,343)
-
-
-
-
-
-
1,155
-
1,155
(14,983)
(1,359)
(16,343)
-
-
(707)
-
(707)
15,636
-
15,636
448
-
448
653
(1,359)
(707)

The notes on the following pages form an integral part of the accounts

7

ON THE GROUND 2030 CIO- Foundation

Balance Sheet for the year ended 31 March 2025 ON THE GROUND 2030

Unrestricted Restricted Unrestricted Restricted
funds income funds Total funds funds income funds Total funds
Notes 2024/25 2024/25 2024/25 2023/24 2023/24 2023/24
£ £ £ £ £ £
Current Assets -
Cash and cash equivalents 2,048 - 2,048 843 - 843
Total Current Assets 2,048 - 2,048 843 - 843
Liabilities - -
Creditors falling due within one year 10 (1,600) - (1,600) (1,550) - (1,550)
Net current assets/(liabilities) 448 - 448 (707) - (707)
Total assets less current liabilities 448 - 448 (707) - (707)
Creditors falling due after more than one year - - - - - -
Total net assets or liabilities 448 - 448 (707) - (707)
The fund of the charity 11 - -
Restricted income funds - - (1,359) (1,359)
Unrestricted income funds 448 448 653 653
Total charity funds 448 - 448 653 (1,359) (707)

The notes on the following pages form an integral part of the accounts

The financial statements were approved by the Board on and signed on its behalf by

---------------------------------------------- N.N. Qasim Date 25/03/2026 Trustee Registration number, 1180495

8

ON THE GROUND 2030 CIO- Foundation

Notes to the accounts for the year ended 31 March 2025 ON THE GROUND 2030

1 GENERAL INFORMATION

The charity is a Charitable Incorporated Organisation (CIO) With foundation model status,registered in England and Wales.

2 Accounting policies

Accounting convention

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) and the Charities Act 2011.

Income resources

All incoming resources are recognised once the charity has entitlement to the resources, it is probable (more likely than not) that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability. Where there are terms or conditions attached to incoming resources, particularly grants, then these terms or conditions must be met before the income is recognised as the entitlement condition will not be satisfied until that point. Where terms or conditions have not been met or uncertainty exists as to whether they can be met then the relevant income is not recognised in the year but deferred and shown on the balance sheet as deferred income.

Income with related expenditure

Where income has related expenditure the income and related expenditure is reported gross in the SoFA.

Donations and legacies

Voluntary income received by way of grants, donations and gifts is included in the the SoFA when receivable and only when the Charity has unconditional entitlement to the income.

Tax reclaims on donations and gifts

Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates.

Donated services and facilities

These are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.

Volunteer help

The value of any volunteer help received is not included in the accounts.

Investment income

This is included in the accounts when receivable.

Gains/(losses) on revaluation of fixed assets

This includes any gain or loss resulting from revaluing investments to market value at the end of the year.

Gains/(losses) on investment assets

This includes any gain or loss on the sale of investments.

Expenditure

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources

Allocation of support costs

Support costs are those costs which do not relate directly to a single activity. These include some staff costs, costs of administration, professional costs and IT support. Support costs have been apportioned between fundraising costs and charitable activities on an appropriate basis.

Fund raising Costs

The costs of generating funds are those costs attributable to generating income for the charity, other than those costs incurred in undertaking charitable activities or the costs incurred in undertaking trading activities in furtherance of the charity’s objects.

9

Charitable activities

Costs of charitable activities comprise all costs incurred in the pursuit of the charitable objects of the charity. These costs, where not wholly attributable, are apportioned between the categories of charitable expenditure in addition to the direct costs. The total costs of each category of charitable expenditure include an apportionment of support costs

Financial Instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Fund accounting

Unrestricted funds are donations and other incoming resources receivable or granted for the objects of the charity without further specified purpose and are available as general funds.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Revaluation fund are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.

Tangible fixed assets and depreciation

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life.

Debtors

Debtors are amounts owed to the charity. They are measured on the basis of their recoverable amount.

Cash and cash equivalents

Cash at bank and in hand is held to meet the day to day running costs of the charity as they fall due.

Creditors

Creditors are amounts owed by the charity. They are measured at the amount that the charity expects to have to pay to settle the debt. Amounts which are owed in more than a year are shown as long-term creditors..

Taxation

The charity is exempt from corporation tax on its charitable activities

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases. Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

10

3 Income

The total income of the charity for the year has been derived from its principal activity wholly undertaken in the UK

Unrestricted
Restricted		 Unrestricted Restricted
funds income funds Total funds funds income funds Total funds
2024/25 2024/25 2024/25 2023/24 2023/24 2023/24
£ £ £ £ £ £
Donations 65,094 - 65,094 14,978 2,000 16,978
Other 14 - 14 - - -
65,108 - 65,108 14,978 2,000 16,978
Analysis of Expenditure on Raising funds
Unrestricted Restricted Total Unrestricted Restricted Total
funds income funds funds income funds
2024/25 2024/25 2024/25 2023/24 2023/24 2023/24
£ £ £ £ £ £
Raising funds 15,735 - 15,735 8,725 - 8,725
Support Costs 8,045 - 8,045 5,438 - 5,438
Total 23,780 - 23,780 14,162 - 14,162
Analysis of Expenditure on Charitable Expenditure
Unrestricted Restricted Total Unrestricted Restricted Total
funds income funds funds income funds
2024/25 2024/25 2024/25 2023/24 2023/24 2023/24
£ £ £ £ £ £
Donation and grants 26,556 - 26,556 8,102 2,000 10,102
Support Costs 12,067 - 12,067 6,797 1,359 8,156
Total 38,623 - 38,623 14,899 3,359 18,258

4 Analysis of Expenditure on Raising funds

5 Analysis of Expenditure on Charitable Expenditure

6 Allocation of Support Costs and overheads

Insurance
Subscription
Electricity & Gas
Telephone &
Telecommunication
Website cost
Rent
Salaries & Wages
IT Software &
Consumables
Travelling
Motor and Travel
Expense
Bank Charges
Raising Funds
Charitable Activites		 Total Raising Funds Charitable Activities
2024/25
2023/24
2024/25
2023/24
2024/25
2023/24
£
£
£
£
£
£
933
-
373
-
560
-
166
-
66
-
100
-
1,286
-
514
-
772
-
1,947
236
779
94
1,168
142
445
-
178
-
267
-
4,411
-
1,764
-
2,647
-
6,300
9,062
2,520
3,625
3,780
5,437
-
1,910
-
764
-
1,146
1,732
969
693
388
1,039
581
2,892
1,324
1,157
530
1,735
794
-
93
-
37
-
56
20,112
13,594
8,045
5,438
12,067
8,156
Unrestricted
funds
Restricted
income funds
Total
Unrestricted
funds
Restricted
income funds
Total
2024/25
2024/25
2024/25
2023/24
2023/24
2023/24
£
£
£
£
£
£
8,045
-
8,045
5,438
-
5,438
12,067
-
12,067
6,797
1,359
8,156
20,112
-
20,112
12,235
1,359
13,594

11

7 Support Costs and Overheads

Insurance
Subscription
Electricity & Gas
Telephone &
Telecommunication
Website cost
Rent
Salaries & Wages
IT Software &
Consumables
Travelling
Motor and Travel
Expense
Bank Charges		 Unrestricted
funds
Restricted
income funds
Total funds
Unrestricted
funds
Restricted
income funds
Total funds
2024/25
2024/25
2024/25
2023/24
2023/24
2023/24
£
£
£
£
£
£
933
-
933
-
-
-
166
-
166
-
-
-
1,286
-
1,286
-
-
-
1,947
-
1,947
212
24
236
445
-
445
-
-
-
4,411
-
4,411
-
-
-
6,300
-
6,300
8,156
906
9,062
-
-
-
1,719
191
1,910
1,732
-
1,732
872
97
969
2,892
-
2,892
1,192
132
1,324
-
-
-
84
9
93
20,112
-
20,112
12,235
1,359
13,594

8 Governance cost

Unrestricted
funds
Restricted
income funds
Total funds
Unrestricted
funds
2024/25
2024/25
2024/25
2023/24
£
£
£
£
Accountancy
1,550
-
1,550
900
1,550
-
1,550
900
**<br>Management staff<br>**Employment Costs**<br>Wages and salaries<br>£60,000 - £69,999<br>The averagemonthly number of employees (including the Trustees) during
the year were:
The number of employees whose emoluments pension contributions and
employer's national insurance fell within the following ranges was:
Employees**		 Unrestricted
funds
Restricted
income funds
Total funds
Unrestricted
funds
2024/25
2024/25
2024/25
2023/24
£
£
£
£
1,550
-
1,550
900		 Restricted
income funds
Total funds
2023/24
2023/24
£
£
-
900
1,550
-
1,550
900		 -
900
2024/25
2023/24
1
1
2024/25
2023/24
£
£
6,300
9,062
6,300
9,062
-
-

9 Employees `

10 Creditors: Amounts falling due within one year

Creditors: Amounts falling due within one year
Accruals and deferred income 2024/25
2023/24
£
£
1,600
1,550
1,600
1,550

12

11 Funds movement

Funds movement
Brought Income Expenditure Transfers Carried forward
forward
£ £ £ £ £
FUNDS- CURRENT YEAR
Analysis of unrestricted funds movement
General funds - 707
 65,108 - 63,953
 - 448
Analysis of restricted funds movement
Restricted funds - - - - -
Summary of Funds- Current year - 707
 65,108 - 63,953
 - 448
FUNDS- PRIOR YEAR
Analysis of unrestricted funds movement
General funds 15,636 14,978 - 31,321
 - - 707
Analysis of restricted funds movement
Restricted funds - 2,000 - 2,000
 - -
Summary of Funds- Prior year 15,636 16,978 - 33,321
 - - 707

13