2023-10-31-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 2023

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 2023

Contents	Page
Basic information	3
Trustees annual report	4-8
Independent examination	11-12
Income and expenditure accounts	13-14
Notes to the accounts	15-19

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2023

Basic information

Address

54 Oak Tree Crescent

Leeds

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 2023

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

From: 1[st] November 2022 To: 31[st] October 2023

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 to fund its charitable activities. During the year they provided food, hot meals, build masjids, provided water and build shelters for those in need.
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 to prepare the financial statements in accordance with United Kingdom GenerallyAccepted

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2023

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 the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The charity raised 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 2023

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 2023

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 aims to provide sustainable support to extremely needy families, helping to reduce poverty within The Gambia communities. The package includes 12 months' housing (rent), a feeding allowance, counselling services, and a small-scale business package.

Zakat

All zakat donations are allocated to those in need, following Islamic principles. The program involves needs assessment, direct aid (food, clothing, healthcare) and support for small business ventures to help recipients achieve financial stability.

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2023

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 this shall be reviewed in future.

Structure, governance and management

Description of charity’s trusts:
Type of governing document: for example, trust deed, memorandum and articles ofassociationetc	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	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.

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2023

to appoint one or more trustees		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 clear days before the date 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 2023

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 2023

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 31/10/23 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 31/10/2023. 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 examiner's statement	I have completed my examination. I confirm that no material matters have 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).

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HMD Welfare Ltd Income and Expenditure Accounts for the year ended

31[st] October 2023

Charity Name HMD WelfareLtd	Charity Name HMD WelfareLtd	CharityNo	1194466	1194466
		CompanyNo	12923774
Annualaccountsforthe period
Period start date	01/11/2022	To	Period end date	31/10/2023

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
14,736	138,395	-	153,131	146,866
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
14,736	138,395	-	153,131	146,866

-	-	-	-	-
14,152	111,520	-	125,672	147,501
-	-		-
584	-	-	584	577
14,736	111,520	-	126,256	148,078

1	26,875	-	26,876	1,212 -
-	-	-	-	-
1	26,875	-	26,876	1,212 -
-	-	-	-	-
1	26,875	-	26,876	1,212 -
-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
1	26,875	-	26,876	1,212 -

-	4,648	-	4,648	5,860
1	31,523	-	31,524	4,648

HMD Welfare Lld enditure Accounts for Ihe 31 St October 2023 Income and Ex ear ended Section B Balance sheet Fixed a¥••t IrAanglbh FOI 151 H•rt•g• ••••t• In¥••tr••rA• IW(4• 161 3.574 3,574 2.1 Current asMts 18 In¥•slm•nts INot• 17AI 26.350 26.350 25.35U Cr•thors'. ¥Jthlhor y IMoi• 20 1.6 26 jso 27. 39) 31.S24 Crethtors.. amountl4llln9¢Ju• •ft•r y•*1 5.174 31. olth• chwity £Tr&Jwffl•n¢ funds IP401• 2n 5.174 R•V41uat r•Mrv• Filr¥•l rnyr¥• 5.174 titi k¥lth FRSf02 SORP. 01ffj7f4 14

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2023

Section c Notes to the accounts

Income Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
Donations and gifts	12,231	107,945	-	120,176	141,474
Gift Aid	2,505	-	-	2,505	-
Legacies	-	-	-	-	-
General grants provided by government/other charities	-	30,450	-	30,450	5,392
Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
Donated goods, facilities and services	-	-	-	-	-
Other	-	-	-	-
	14,736	138,395	-	153,131	146,866

	14,736	138,395	-	153,131	146,866

HMD Welfare Ltd

Income and Expenditure Accounts for the year ended 31[st] October 2023

Note 6 Expenditure

Analysis of expenditure	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
Incurred seeking donations	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-
Incurred seeking grants
Total expenditure on raising funds	-	-	-	-	-

Accountancy fees	975		-	975	975
Adminstration	560			560	37
Advertisement	17			17
Annual return	125			125	125
Carpets	-	3,000		3,000	-
Family support packages	-	-		-	320
Floods	-	-		-	13,500
Food	-	23,900		23,900	31,680
Games for an orphanage	-	-		-	60
GiveWP fees	299			299	-
Governance	1,240			1,240	50
HMRC PAYE	49			49
Hot meals Uganda	-	440		440
Independent examination	300			300	300
Insurance	157			157	96
Masjid project	-	26,500		26,500	27,500
NGO alerts subscription	-			-	169
Office stationery	104			104
Orphan support	-	-		-	3,000
Qurbani	-	10,500		10,500	17,000
Ramadan packages	-	11,000	-	11,000	23,000
Sadaqa	-	780		780	-
Shelter	-	25,000		25,000	5,000
Social media	829			829
Sponsorship license application	7,863			7,863	1,072
Subscriptions	265			265
Uganda grants aid	-	1,000		1,000
Wages	300			300
Water aid project	-	6,000		6,000	14,000
Website	1,068			1,068	617
Zakat	-	3,400	-	3,400	9,000
Total expenditure on charitable activities	14,152	111,520	-	125,672	147,501

Data protection fee	35	-	-	35	35
Depreciation	397			397	234
Justgivingfees	99	-	-	99	261
Paypal fees	53	-	-	53	43
Stripefees	-	-	-	-	4
	-	-	-	-	-
Total other expenditure	584	-	-	584	577

	14,736	111,520	-	126,256	148,078

HMD Welfare Ltd Income and Expenditure Accounts for the year ended

31[st] October 2023

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).*
	This year	Last year
	£	£
Independent examiner’s fees	300	300
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 2023

Note 14 Tangible fixed assets	Note 14 Tangible fixed assets	Note 14 Tangible fixed assets	Note 14 Tangible fixed assets	Note 14 Tangible fixed assets
*Please complete this note ifthe 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	-	-	-	2,106	2,106
Additions	-	-	-	1,866	1,866
Revaluations	-	-	-	-	-
Disposals	-	-	-	-	-
Transfers *	-	-	-	-	-
At end of the year	-	-	-	3,972	3,972
14.2 Depreciation and impairments
**Basis	SL or RB	SL or RB	SL or RB	RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
** Rate				10%

At beginning of the year	-	-	-	-	-
Disposals	-	-	-	-	-
Depreciation	-	-	-	397	397
Impairment	-	-	-	-	-
Transfers*	-	-	-	-	-
At end of the year	-	-	-	397	397

14.3 Net book value
Net book value at the beginning of the year	-	-	-	2,106	2,106
Net book value at the end of the year	-	-	-	3,574	3,574

HMD Welfare Ltd Income and Expenditure Accounts for the year ended 31[st] October 2023

Note 19 Debtors and prepayments
*Please complete this note if the charity has any debtors or prepayments.*
19.1 Analysis of debtors
	This year	Last year
	£	£
Trade debtors	-	-
Prepayments and accrued income	-	-
Other debtors(estimated gift 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
Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	Amounts falling due within oneyear		Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	1,400	1,400	-	-
	-	-	-	-
	-	-	-	-
	1,400	1,400	-	-

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 £
	-	-
	-	-
	26,422	669
	-72	274
	26,350	943