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2025-10-31-accounts

Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025

Charity Assist Accountants Ltd

Certified Public Accountants and Charity Independent Examiners

Unit 27 Batley Enterprise Centre

513 Bradford Road Batley West Yorkshire

WF17 8LL

1

Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025

Contents Page
Basic information 3
Trustees annual report 4-14
Independent examination 15-16
Income and expenditure accounts 17-18
Notes to the accounts 19-24

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025

Basic information

Address

Northgate 118 North Street

2[nd] floor workspace hub

Leeds

LS2 7PN

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

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025

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

From: 1[st] November 2024 To: 31[st] October 2025

Charity name: Helping To Make A Difference 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, medical aid 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

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025

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
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.
Furthermore, the charity partnered with
Wheels to heal a UK based charity for
medical and mobility aid distribution.

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025

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 .

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31[st] October 2025

Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended

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.

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025

Qurbani

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

Wheels to Heal

Distribution of medical and mobility equipment to healthcare institutions and vulnerable individuals in The Gambia

Medicals and mobility aid distribution project report

Background

– Wheels to Heal (UK) a volunteer-led charity that recycles mobility aids to provide disabled people – overseas with the gift of mobility and dignity partnered with Helping to Make a Difference (HMD), The Gambia , to support vulnerable individuals and strengthen healthcare services across the country.

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025

Project Description

Through this collaboration, one (1) 40ft container of medical and mobility aid equipment was successfully delivered and distributed to both healthcare institutions and individuals living with disabilities across The Gambia. The initiative focused on restoring dignity, mobility, and independence for people who would otherwise struggle to access essential mobility support.

Items Distributed

Key contributions and responsibilities

Wheels to Heal (UK)

Helping to make a difference

Distribution summary Total Items Received

Beneficiaries : 7 Major hospital and health centres supported

123 Individuals Received

Impact of the Distribution

The equipment provided much-needed support to healthcare facilities while also restoring independence and improving the daily lives of individuals living with mobility challenges.

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025

Photos of distribution activities

Container Arrival at the HMD Office Unloading by the team

Sorting and Preparation by HMD Local Team

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended

31[st] October 2025

Wheelchairs and beds being delivered to Banjulinding Health Center

Beneficiary Testimonies

"After my illness, I lost the ability to walk and depended on others for even the smallest movements. Receiving this wheelchair has given me freedom again. I can now move outside, meet people, and – feel part of my community once more." Mobility Aid Recipient (Central River Region) " The hospital beds and mobility aids provided through this project have greatly supported our patients. Many of our facilities struggle with limited equipment, and these items are already helping – us provide better care." Hospital Staff Member "

Before receiving this support, moving even a short distance was extremely difficult. Now I can move around my home and community more easily. This has restored my confidence and independence." – Individual Beneficiary

Conclusion

This project demonstrates the meaningful impact that strong partnerships and humanitarian collaboration can achieve. The continued partnership between Helping to Make a Difference (HMD) and Wheels to Heal (UK) has improved the lives of many individuals while strengthening the capacity of healthcare institutions across The Gambia. By delivering vital medical and mobility equipment where it is most needed, this initiative has helped restore dignity, independence, and opportunity for many vulnerable people. HMD remains committed to expanding similar initiatives in the future and continuing to work with partners to improve access to essential support services for those most in need.

Acknowledgement

Report by : Heping to Make a Difference.

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025

Financial review

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 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 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 notless thanseven nor more than

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025

Reference and administrative details

Charity name Helping To Make A Difference Ltd
Other name the charity
uses
Registered charity
number		 1194466
Charity’s principal
address		 Northgate 118 North Street
2ndFloor Workspace Hub
Leeds
LS2 7PN

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
Nasreen Akhtar Karim 06/04/2026
Ebrima Kebba Jabang 06/04/2026
SheringSusso 28/10/2025

Names of the directors at the date the report was approved

Director name Nyimasatou Balajo Nasreen Akhtar Karim Ebrima Kebba Jabang Shering Susso

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025

Declarations

The company has taken advantage of the small companies’ exemption in preparing the report above.

The trustees declare that they have approved the trustees’ report (including directors’ report) above.

Signed on behalf of the charity’s trustees/directors

Signature(s) Full name(s) Nyimasatou balajo Position (for example Chair Secretary, Chair, etc) Date 18/05/2026

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended

31[st] October 2025

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Helping To Make A Difference Ltd trustees/directors/ members of On accounts for the 31/10/25 period ended Charity no.: 1194466 Company no.: 12923774

Set out on pages 17 -18

I report to the charity trustees on my examination of the accounts of the Company for the period ended 31/10/2025.

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 ou t 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 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

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To Make A Difference Ltd endlture Accounts for the 31Dt October 2025 Income and Ex ear ended I have no CU￿6m$ and have ¢ome a￿)$$ no other Matte￿ In connedon with the eXaMinat￿n lo which attent¢on should be dravm in this report in ortler to enable a proper under8tandlng of the acujunts to be reached. Slgngd: Name: Abdul Qudelr Khan Rglgvant profgs8ional qualWtcatlon(s) or body (rf any): FMAAT FCPA Company name Address: Charity Assist Accountsnts Ltd Unit 27. Batley Enterprise Centre 513 Bradford Road, Batl8y WF178LL 16

Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025

Charity Name
HelpingTo Make A Difference Ltd		 Charity Name
HelpingTo Make A Difference Ltd		 CharityNo
 1194466 1194466
CompanyNo 12923774
Annualaccountsforthe period
Period start date 01/11/2024 To Period end
date		 31/10/2025

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

Guidance Note
S01
S02
S03
S04
S05
S06
S07
Donations and legacies
Income (Note 3)
Total
Recommended categories by activity
Income and endowments from:
Other trading activities
Investments
Charitable activities
Separate material item of income
Other		 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
44,473 289,508 - 333,980 220,080
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
44,473 289,508 - 333,980 220,080

Expenditure (Notes 6)

Expenditure on: Raising funds Charitable activities Separate material expense item Other Total

Net income/(expenditure) before tax for the reporting period

Tax payable

Net income/(expenditure) after tax before investment gains/(losses) Net gains/(losses) on investments

Net income/(expenditure)

Extraordinary items

Transfers between funds Other recognised gains/(losses):

Gains and losses on revaluation of fixed assets for the charity’s own use Other gains/(losses)

Net movement in funds

Reconciliation of funds: Total funds brought forward

Total funds carried forward

S08
S09
S10
S11
S12
S13
S14
S15
S16
S17
S18
S19
S20
S21
S22
S23
S24		 - - - - -
14,610 335,476 - 350,086 218,793
- - -
1,327 - - 1,327 564
15,937 335,476 - 351,413 219,357
28,536 45,968
-		 - 17,432
-		 723
- - - - -
28,536 45,968
-		 - 17,432
-		 723
- - - - -
28,536 45,968
-		 - 17,432
-		 723
- - - -
- - - - -
- - - - -
- - - - -
28,536 45,968
-		 - 17,432
-		 723
- 32,347 - 32,347 31,524
28,536 13,621
-		 - 14,915 32,247

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025
Nyimasatou balajo 18/05/2026
18/05/2026

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025

Section C Notes to the accounts

Note 3 Income

Note 3 Income Income
Donations and gifts
Gift Aid
Legacies
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donated goods,facilities and services
Other
Total
Analysis of income
Donations
and
legacies:
TOTAL INCOME		 Analysis of income Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Donations and gifts 39,946 270,768 - 310,714 140,332
Gift Aid 4,526 - - 4,526
Legacies - - - - -
General grants provided by government/other
charities		 - 18,740 - 18,740 79,749
Membership subscriptions and sponsorships
which are in substance donations		 - - - -
Donated goods,facilities and services - - - - -
Other - - - -
44,473 289,508 - 333,980 220,080
44,473 289,508 - 333,980 220,080

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025

Note 6 Expenditure

Note 6 Expenditure Expenditure
Analysis of expenditure
Adminstration
Annual return
Insurance
Payroll charges
Rent
Wages
Website
Other
Depreciation
Advertisement
Office
Accountancy fees
Grants HMD Charity Foundation
Governance
Justgiving fees
Data protection fee
GiveWP fees
TOTAL EXPENDITURE
Expenditure on
charitable
activities
Total expenditure on charitable
activities
Separate
material item of
expense
Total
Total other expenditure
Independent examination
Paypal fees
Subscriptions		 Analysis of expenditure Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Accountancy fees 1,550 - 1,550 975
Adminstration 300 300 448
Advertisement 29
Annual return 300 300 325
Grants HMD Charity Foundation - 335,476 335,476 203,375
GiveWP fees - 273
Governance - 4,718
Independent examination 675 675 300
Insurance - 96
Office 1,070 1,070
Payroll charges - 130
Rent 10,080 10,080 7,420
Subscriptions 133 133 133
Wages 111 111 204
Website 391 391 367
Total expenditure on charitable
activities		 14,610 335,476 - 350,086 218,793
- - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Data protection fee 47 - - 47 35
Depreciation 555 555 496
Justgiving fees 724 - - 724 10
Paypal fees 1 - - 1 23
Total other expenditure 1,327 - - 1,327 564
15,937 335,476 - 351,413 219,357

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended

31[st] October 2025

Note 10 Details of certain types of expenditure Note 10 Details of certain types of expenditure Note 10 Details of certain types of expenditure Note 10 Details of certain types of expenditure 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 675 300
Assurance services other than independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services)
paid to the independent examiner

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

Note 13 Grantmaking Note 13 Grantmaking Note 13 Grantmaking Note 13 Grantmaking Note 13 Grantmaking
Please complete this note if the charity made any grants or donations which in aggregate form a material part of
the charitable activities undertaken.
13.1 Analysis of grants paid (included in cost of charitable activities)
Analysis Grants to
institutions		 Grants to
individuals		 Support costs Total
£ £
Empowermentproject 2,000 - 2,000
Food 24050 24,050
Free meals Uganda 800 800
Homes4Gambia 17,800 17,800
Hot meals 20,670 20,670
Masjidproject 13,700 13,700
Orphan support 5,000 5,000
Qurbani 5,000 5,000
Ramadanpackages 11,400 11,400
Sadaqa 2,750 2,750
Shelter&community project 5,800 5,800
Schoolproject 183,730 183,730
Ugandagrants aid 2,326 2,326
Water aidproject 27,950 27,950
Zakat 12,500 - 12,500
Total 335,476 - - 335,476
Please enter “Nil” if the charity does not identify and/or allocate support costs.
13.2 Grants made to institutions
My charity has made grants to particular institutions that are material in
the context of its grantmaking. Details of the institution supported,
purpose of the grant and total paid to each institution is available on the
charity's web site.		 Yes Please provide
details of charity's
URL.
No Provide details
below
Names of institution Purpose Total amount of
grantspaid £
HMD Charity Foundation 335,476
-
Total grants to institutions in reporting period 335,476
Other unanalysed grants -
TOTAL GRANTS PAID 335,476

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025

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		 - - - 4,879 4,879
Additions - - - 2,000 2,000
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - - 6,879 6,879
14.2 Depreciation and impairments
**Basis SL or RB SL or RB SL or RB RB SL or RB
** Rate 10%
At beginning of the
year		 - - - - -
Disposals - - - - -
Depreciation - - - 555 555
Impairment - - - - -
Transfers* - - - - -
At end of the year - - - 555 555
14.3 Net book value
Net book value at the
beginning of the year		 - - - 4,879 4,879
Net book value at the
end of the year		 - - - 6,324 6,324
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		 - - - 4,879 4,879
Additions - - - 2,000 2,000
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - - 6,879 6,879
14.2 Depreciation and impairments
**Basis SL or RB SL or RB SL or RB RB SL or RB
** Rate 10%
At beginning of the
year		 - - - - -
Disposals - - - - -
Depreciation - - - 555 555
Impairment - - - - -
Transfers* - - - - -
At end of the year - - - 555 555
14.3 Net book value
Net book value at the
beginning of the year		 - - - 4,879 4,879
Net book value at the
end of the year		 - - - 6,324 6,324

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Helping To Make A Difference Ltd Income and Expenditure Accounts for the year ended 31[st] October 2025

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
This year Last year
£ £
Trade debtors - -
Prepayments and accrued income - -
Other debtors(estimated gift aid) 3,616.0 3,000.0
Total 3,616.0 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 after
within oneyear 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 2,525 1,500 - -
Taxation and social security - - - -
Other creditors - - - -
Total 2,525 1,500 - -
Note 24 Cash at bank and in hand
This year Last year
£ £
Short term cash investments (less than 3 months maturity date) - -
Short term deposits - -
Cash at bank and on hand 7,475 25,969
Other (paypal) 24 100
Total 7,500 25,869

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