2022-10-31-accounts - Helping To Make A Difference Ltd

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HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2022

Charity Assist Accountants Ltd

Certified Public Accountants and Charity Independent Examiners

Unit 27 Batley Enterprise Centre

513 Bradford Road Batley West Yorkshire

WF17 8LL

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2022

Contents	Page
Basic information	3
Trustees annual report	4-8
Independent examination	11-12
Income and expenditure accounts	13-14
Notes to the accounts	15-20

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2022

Basic information

Address

54 Oak Tree Crescent

Leeds

England LS9 6SE

Bank

Lloyds Bank 16 Market Place

Oldham OL1 1JG

Accountants

Charity Assist Accountants Ltd

Unit 27 Batley Enterprise Centre

Batley

WF17 8LL

Charity registration number

1194466

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2022

Trustees’ annual report (including Directors’ report) for the period

From: 1[st] November 2021 To: 31[st] October 2022 Charity name: HMD Welfare Ltd Charity registration number: 1194466

Company number: 12923774

Objectives and activities

Objectives and activities
	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	(1) The relief of poverty and preservation of health, anywhere in the world, in particular but not exclusively in Gambia by building community wells and the provision of food packages. (2) The advancement of the Islamic faith, anywhere in the world, in particular but not exclusively in Gambia by the provision of funds to build a Masjid. (3) The relief of financial need and suffering among victims of natural or other kinds of disaster in the form of money (or other means deemed suitable) for persons, bodies, organisations and/or countries affected.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The main activities of the charity have been raising donations and registering as a charitable company. It is also running the following projects family support packages, water aid, qurbani, children sponsorship and Ramadan packages, special needs packages and door of hope.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The Directors are responsible for preparing the Directors Annual Report and the Financial Statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the Directors have elected toprepare the

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2022

financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). In preparing the financial statements, the directors are required to: • Select suitable accounting policies and then apply them consistently; • Make judgements and estimates that are reasonable and prudent; • Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with Companies Act 2011 and the Statement of Recommended Practice, Accounting and Reporting by Charities (FRS102).

Achievements and performance

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to Para 1.20 the circumstances of its beneficiaries and any wider benefits to society as a whole.

The charity has registered itself as a charitable company. The charity was also able to raise funds, which helped them to carry out their charitable activities. See below for some of the charitable projects run by the charity.

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2022

Projects

Orphan sponsorship

HMD Welfare Ltd supports orphans in The Gambia, Uganda and Senegal with clothing, food, healthcare

Water aid

This project aims to provide a solution to those living in extreme poverty to their lack of water. The charity provides them with water wells, hand pumps, tankers and boreholes.

Home4Gambia

The charity aims to repair or construct shelter homes for those in need, so that they have a safe place to call home .

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2022

Feed our children

HMD Welfare Ltd provides free hot meals for over 400 most vulnerable children in Uganda on a daily basis.

Family support

This project provides food packs for families in need.

Zakat

All zakat donations go to those who need them the most.

HMD Welfare Ltd Income and Expenditure Accounts for the year ended

31[st] October 2022

Qurbani

HMD Welfare Ltd performs Qurbani in The Gambia, Senegal and Uganda. The meat from Qurbani donations provides meat to the needy during Eid.

Financial review

Review of the charity’s financial position at the end of the period	Para 1.21	The charity is showing a surplus on the movement in funds.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The charity holds no reserves at the moment as it has just started their activities.

Structure, governance and management

Description of charity’s trusts:
Type of governing document: for example, trust deed, memorandum and articles of association etc	Para 1.25	Memorandum and articles
How is the charity constituted? for example limited company, unincorporated association, CIO	Para 1.25	Charitable company
Trustee selection methods including details of any constitutional provisions e.g., election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	1) The charity may by ordinary resolution: a) appoint a person who is willing to act to be a director; and b) determine the rotation in which any additional directors are to retire. 2) No person other than a director retiring by rotation may be appointed a director at any general meeting unless: a) he or she is recommended for re- election by the directors; or b) not less than fourteen nor more than thirty-five cleardays before the date

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2022

of the meeting, the charity is given a notice that: i) is signed by a member entitled to vote at the meeting; ii) states the member’s intention to propose the appointment of a person as a director; iii) contains the details that, if the person were to be appointed, the charity would have to file at Companies House; and iv) is signed by the person who is to be proposed to show his or her willingness to be appointed. 3) All members who are entitled to receive notice of a general meeting must be given not less than seven nor more than twenty-eight clear days’ notice of any resolution to be put to the meeting to appoint a director other than a director who is to retire by rotation. 4) a) The directors may appoint a person who is willing to act to be a director. b) A director appointed by a resolution of the other directors must retire at the next annual general meeting and must not be taken into account in determining the directors who are to retire by rotation.

Reference and administrative details

Charity name	HMD Welfare Ltd
Other name the charity uses	Helping to Make a Difference
Registered charity number	1194466
Charity’s principal address	54 Oak Tree Crescent Leeds LS9 6SE

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2022

Names of the charity trustees who manage the charity

1 2 3	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
	Nyimasatou Balajo
	Bampha Jaiteh
	Mama Manneh

Corporate trustees – names of the directors at the date the report was approved

Director name Nyimasatou Balajo Bampha Jaiteh Mama Manneh

Declarations

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2022

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the HMD Welfare Ltd trustees/directors/ members of On accounts for the 31/10/22 period ended Charity no.: 1194466 Company no.: 12923774

Set out on pages 13 -14

I report to the charity trustees on my examination of the accounts of the Company for the period ended 31/10/2022.

Responsibilities and As the charity’s trustees of the Company (who are also the directors of the basis of report company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention which gives me cause to believe that: • accounting records were not kept in accordance with section 386 of the Companies Act 2006; or

the accounts do not accord with such records; or

• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or

•the accounts have not been prepared in accordance with the Charities SORP (FRS102).

HMD Welfare Lld enditure Accounts for Ihe 31 St October 2022 Income and Ex ear ended I have no concems and have corne auoss no olhor mallers in ccffjnecljon vfilh Ihe examinabon lo allonllon should be diawn In this rep)n in older lo Ènobl8 a wopef undwslanding ol lfio acclnIS1O bo reached Slgn•d: ' A eg.A-- N•ffl•'. AbJul ale11 Klhin R•l•v4nl prol•sslon•l qu•llfi¢allonl*) or body lil a•iyj: I FMIiAT FCPA Addr•i•'. Unil 27, Batjey Enterpn5o Centre 513 8radltyd Road, Batley WF17 8LL 12

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2022

Charity Name HMD WelfareLtd	Charity Name HMD WelfareLtd	CharityNo	1194466	1194466
		CompanyNo	12923774
Annualaccountsforthe period
Period start date	01/11/2021	To	Period end date	31/10/2022

Section A Statement of financial activities (including summary income and expenditure account)

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
1,931	144,935	-	146,866	103,875
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
1,931	144,935	-	146,866	103,875

-	-	-	-	-
3,441	144,060	-	147,501	97,004
-	-		-
577	-	-	577	98
4,018	144,060	-	148,078	97,102

2,087 -	875	-	1,212 -	6,773
-	-	-	-	-
2,087 -	875	-	1,212 -	6,773
-	-	-	-	-
2,087 -	875	-	1,212 -	6,773
-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
2,087 -	875	-	1,212 -	6,773

2,087	3,773	-	5,860	913 -
-	4,648	-	4,648	5,860

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2022

Charity Name HMD Welfare Ltd

Charity No 1194466 Company No 12923774

Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
-	-	-	-	-
2,106	-	-	2,106	-
-	-	-	-	-
-	-	-	-	-
2,106	-	-	2,106	-

-	-	-	-	-
3,000	-	-	3,000	3,000
-	-	-	-	-
-	942	-	942	4,035
3,000	942	-	3,942	7,035

1,400	-	-	1,400	1,175

1,600	942	-	2,542	5,860

3,706	942	-	4,648	5,860

-	-	-	-	-
-	-	-	-	-

3,706	942	-	4,648	5,860

-			-	-
	942	-	942	3,773
3,706			3,706 -	2,087


3,706	942	-	4,648	5,860

HMD Welfare Ltd Income and Expenditure Accounts for the year ended

31[st] October 2022

Section c Notes to the accounts

Note 3 Income

Note 3 Income	Income	Income	Income	Income	Income	Income
Unrestricte d funds Restricted income funds Endowmen t funds Total funds Prior year £ £ Donations and gifts -141,474-141,474 86,595 Gift Aid - - - -3,000 Legacies - - - - - General grants provided by government/other charities 1,931 3,461-5,392 14,280 Membership subscriptions and sponsorships which are in substance donations - - - - Donatedgoods,facilities and services - - - - - Other - - - - Total 1,931 144,935 - 146,866 103,875 1,931 144,935-146,866 103,875 Analysis of income Donations and legacies: TOTAL INCOME	Unrestricte d funds Restricted income funds Endowmen t funds Total funds Prior year £ £ Analysis of income
	Donations and gifts	-	141,474	-	141,474	86,595
	Gift Aid	-	-	-	-	3,000
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	1,931	3,461	-	5,392	14,280
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
		1,931	144,935	-	146,866	103,875
		1,931	144,935	-	146,866	103,875

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2022

Note 6 Expenditure

Unrestricted funds Restricted income funds Endowmen t funds Total funds Prior year £ £ Analysis of expenditure	Unrestricted funds Restricted income funds Endowmen t funds Total funds Prior year £ £ Analysis of expenditure	Unrestricted funds Restricted income funds Endowmen t funds Total funds Prior year £ £ Analysis of expenditure	Unrestricted funds Restricted income funds Endowmen t funds Total funds Prior year £ £ Analysis of expenditure	Unrestricted funds Restricted income funds Endowmen t funds Total funds Prior year £ £ Analysis of expenditure	Unrestricted funds Restricted income funds Endowmen t funds Total funds Prior year £ £ Analysis of expenditure
Incurred seekingdonations	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-
	-	-	-	-	-
Total expenditure on raising funds	-	-	-	-	-

Accountancy fees	975		-	975	825
Adminstration	37			37	401
Annual return	125			125	100
Business package	-	-		-	1,050
Children sponsorships	-	-		-	840
Emergency package	-	-		-	3,000
Family support packages	-	320		320	6,546
Floods	-	13,500		13,500
Food	-	31,680		31,680
Games for an orphanage	-	60		60
Gift aid registration	-			-	150
Governance	50			50	680
Independent examination	300			300	250
Insurance	96			96
Masjid project	-	27,500		27,500	21,442
Mortuary project	-	-		-	2,500
NGO alerts subscription	169			169
Orphan support	-	3,000		3,000
Qurbani	-	17,000		17,000	21,000
Ramadan packages	-	23,000	-	23,000	3,400
Sadaqa	-	-		-	1,000
Shelter	-	5,000		5,000
Sponsorship license application	1,072			1,072
Water aid project	-	14,000		14,000	33,820
Website	617			617
Zakat	-	9,000	-	9,000
Total expenditure on charitable activities	3,441	144,060	-	147,501	97,004

Data protection fee	35	-	-	35	35
Depreciation	234			234
Justgiving fees	261	-	-	261	54
Paypal fees	43	-	-	43	9
Stripe fees	4	-	-	4	-
	-	-	-	-	-
Total other expenditure	577	-	-	577	98

	4,018	144,060	-	148,078	97,102

HMD Welfare Ltd Income and Expenditure Accounts for the year ended

31[st] October 2022

Note 10 Details of certain types of expenditure

Note 10.1 Fees for examination of the accounts
*Please provide details of the amount paid for any statutory external scrutiny of* *accounts and other services provided by your independent examiner. If* *nothing was paid please enter '0' in the appropriate box(es).*
	Thisyear	Lastyear
	£	£
Independent examiner’s fees	300	250
Assurance services other than independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2022


Note 14 Tangible fixed assets
*Please complete this note if the charity has any tangible fixed assets*
14.1 Cost or valuation
	Freehold land & buildings	Other land & buildings	Plant, machinery and motor vehicles	Fixtures, fittings and equipment	Total
	£	£	£	£	£
At the beginning of the year	-	-	-	-	-
Additions	-	-	-	2,339	2,339
Revaluations	-	-	-	-	-
Disposals	-	-	-	-	-
Transfers *	-	-	-	-	-
At end of the year	-	-	-	2,339	2,339
14.2 Depreciation and impairments
**Basis	SL or RB	SL or RB	SL or RB	SL or RB	SL or RB
** Rate				10%

At beginning of the year	-	-	-	-	-
Disposals	-	-	-	-	-
Depreciation	-	-	-	234	234
Impairment	-	-	-	-	-
Transfers*	-	-	-	-	-
At end of the year	-	-	-	234	234

14.3 Net book value
Net book value at the beginning of the year	-	-	-	-	-
Net book value at the end of the year	-	-	-	2,106	2,106

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2022

Note 19 Debtors and prepayments	Note 19 Debtors and prepayments	Note 19 Debtors and prepayments
*Please complete this note if the charity has any debtors or prepayments.*
19.1 Analysis of debtors
	Thisyear	Lastyear
	£	£
Trade debtors	-	-
Prepayments and accrued income	-	-
Other debtors(estimatedgift aid)	3,000.0	3,000.0
Total	3,000.0	3,000.0

Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

20.1 Analysis of creditors
	Amounts falling due Amounts falling due
	within oneyear after more than oneyear
	This year	Last year This year	Last year
	£	£ £	£
Accruals for grants payable	-	- -	-
Bank loans and overdrafts	-	- -	-
Trade creditors	-	- -	-
Payments received on account for
contracts or performance-related grants	-	- -	-
Accruals and deferred income	1,400	1,175 -	-
Taxation and social security	-	- -	-
Other creditors	-	- -	-
Total	1,400	1,175 -	-

HMD Welfare Ltd Income and Expenditure Accounts for the year ended

31[st] October 2022

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other (paypal) Short term deposits Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date)	This year £	Last year £
	-	-
	-	-
	669	4,035
	274	-
	943	4,035