CHARITY REGISTRATION NUMBER: 1194571
Indus Health Network UK
REPORT & FINANCIAL STATEMENTS
31 December 2023

Indus Health Network UK
Financial Statements
Year ended 31 December 2023
Page
Trustees, annual report - Charity Reference and Administrative Details
Trustees, annual report
Audit Report
8-10
Statement of financial activities
li
Statement of financial position
12
Statement of Cash Flow
13
Notes to the financial statements
14-22

Indus Health Network UK
Trustees. Annual Report
Charity Reference and Administrative Details
Year ended 31 December 2023
Registered charity name
Indus Health Network UK
Charity registration number
194571
Registered office
7 Bradman House, Abcrcorn Place
St John% Wood
London
NW8 9XY
Trustees
Dr. Maieen Durrani
Mr. Tahir Ali
Mr. Mukarram Sattar
Mr. Anw'ar Zaidi
Mr. Ishiiaq Mir
Dr. Raul. Saima
Trustee
Tiustee
Tiustee
Tiustee
Tiustee (Appointed 28 June 20241
Trustee (Appointed 23 June 20241
Auditor
Arif Malida
Chartcrcd Accountants & Rcgistcred Auditors
66 Moyscr Road
London
SW166SQ
Bankers
Barclays Bank PIC
I Churchill Place.
London, E14 5HP
CAF Bank Ltd
25 Kings Hill Avenue,
Kings Hill, West Malling MEI 9 4TA
Metro Bank PIC
I Southampton Row,
London WC I B SHA

Indus Health Network UK
Trustees, Annual Report
Year ended 31 December 2023
The Trustees present their annual report together with the financial statements lor the Charity for the year end 31
Dccembcr 2023. Thc Trustccs havc adopted thc provisions of the Statcn)ent of Recommcndcd Practicc ISORP)
'Accouiiting and Reporting by Charities" IFRS 102) itl PTeparingT the ant]ual Teport and financial statements of the
Charity.
The financial statements have been prepared in accordance with the accounting policies Set out in notes to the
accounts and comply with the Charity's governinb docuinent {Constitution). the Charities Act 2011 and
Accountingy and Rcporting by Charities.. Staternent of Recommended Practice (second edition) and Financial
RcportinLT Standard FRS 102.
OBJECTIVES, AIMS & ACTIVITIES FOR THE PUBLIC BENEFIT
Objectives and Aetiwities
The objcctivc of Indus Hcalth Nclwork UK IIHN UK) is the rclicf of financial need and suffering for thc bcnefit
of the underberved public in ihe region of KaraLhi and other ciiies in Pakisian thai require Medical faciliiies,
including but not limited to victims ofnatural or otheT kinds of disaster. by providing financial aid for setting up
ho%piials, clinics and vaccination I medical centrcs and by such other mcans as dcemcd suitablc, for such pcrsons,
bodics and organisaiions.
IHN UK reli¢s principally on public donations to raise funding for this cause.
IHN UK is affiliated with Indus Hospital & Health Network IIHHNI. based in Pakistan which is a not-for-profit
company registered under s¢clion 42 of the Companies Ordinance 11)84. Pakisian. IHHN is a registcrL.d charity in
Pakistan with Charity Registrdlion No. PCP-R2120191234. IHHN is a primary beneficiary of IHN UK'S grant
making activities.
IHN UK and IHHN have leadership boards which are independent of each other.
Foi the appeal and ctsllection tsf funds. in order to make grdnts Igrani making) and charitable donations foi the
benefit of the healtli network, tlie Trustee5 have reviewed the ¥FuidanLe Issued by the Charity Cuinmi5sion
rebFardinb public benefit and confiTm that the cliarity objectives and activities are within the public benefit remit.
GraTht MakiDg Policies
IHN UK has established its grant making policy with a view to dirttting funds for the public benefit. Only those
institution% who%c applications for grant making mccl thc cligibility critcria. as sct out within thc Charity
Commi%sion for England and Wales, are ent¢rtaincd. Thi% would includc grant% directly or indirectly for overseas
organi7alions that have ¢hari¢able or noi-for-profil siatus in their location of operaiion or io individuals considered
in need of charitable donations as outlined in the Objectives. IIIN UK does not currently undertake bTrants to
individuals.
IHN UK receives brant applications primarily from or for the beneflt of IHHN which are reviewed by the Trustees
on a casc-to-casc basi%. The Charity as%csses thc grant rcqucst% taking into account th¢ purpos¢, it's impact and
whether they arc in line with the overall obj¢ctivc% %ci by IHN UK. The aq%¢s%m¢ni also tak¢s into account whciher
there are mechanisms esiablished wilh Ihe grani applicant thai would allow Ihe ongoing moniloring and evaluaiion
of the project includingy its sustainability. To streamline thi5 proce55, a standard fom)at has beeii established which
has been found adequate for the ongoing grant applications.
Once a giant has been approved, authorisation is accorded to release the funds to the beneficiary and only upon
approval by th¢ Trnst¢¢% does a grant bccomc payabl¢. Th¢ Tru%tcc% of IHN UK ¢n%ur¢ that th¢r¢ i% adh¢r¢nc¢ to

Indus Health Network UK
Trustees, Annual Report
Year ended 31 December 2023
all the Know-Your-Donor. Know-Your-Beneliciary and Know-Your-Partner requirements as laid down by the
Rcgulatory authoritics. Thc Trnstccs sct strict standards to cnsurc that cach transaction is scrccncd against all the
Financial Sanction list%, including OFSI and OFAC. A procedure is in place to monitor that grants are being
deployed for the purpose intcnded.
For the mainicnance of adequatc cashflows that arc rcquircd to mcei the overall running of the Charity, thc Trustees
ensure Ihat a minimum reserve is reiained ai all times prior lo considering any grant applicaiion (see Reserves
Policy below).
STRUCTURE, GOVERNANCE & MANAGEMENT
The governance responsibilities of IHN UK are overseen by Trustees with wide exposure in this field, on a pro
bono basis. They include speLialists Irom the medical lield. linance, marketing and those with cominunity
knowlcdgc. Thc Trustces devclop stratcgics and providc guidancc to stccr the Charity towards achicving it% laid-
down goals and ObJ￿tiVeS within the R¢gulatory framcwork.
The Charity's constitution, backed by a number of internal policies sets the framework to oversee the raising of
awareness of IHHNS iniiialives, colleciion of donations and its dcploymcni. An annual budgei is set based on the
previous year's perfomiance with close atiention being placed on cosi-10-income ratios.
The Trusiees hold regular meetings during the year to monitor perfomiance. When required. policies are discussed
and updated. requests lor giants are reviewed for approval and new initiatives debated ftsi launching.
The management of the Chaiity is entrusted to a full-lime consultant whts is suppoiied by an assistant consultant.
Their prinLiPdl ilLtivity Is ¥iounded towards building awareness amoii¥s1 the targeted donors of the WOTk5 being
undertaken by IHHN. This requires the dei'elopment of variou5 channels to communicate with the donor
communiiy including,. engaging volunteers for the fom)ation of chapters around ihe UK, live appLals on radiorrv,
health shows on specific TV channels. live talks via Zoom or other virtual means, golllcrickevbadminion
toumaments when pemiissible.
In addition to building awareness, the consultants are responsible to maintain donor records with due regard to
directives under the GDPR ¥Fuidelines dnd fui peTiodic lod¥7inent of gift aid Llaim5.
GOVERNING DOCUMENT & HOW THE CHAIUTY IS CONSTITUTED
IHN UK was fomied as a chariiablc incorporated organisaiiL)n under a Foundation Cons¢ilution daied 24 May
2021. The Charity was constituted and its assets aTe admit]istered aiid manabTed by the Trustees under the name of
Indus Hcalth Nctwork UK or by such other nainc as thc Trnstccs shall from tiinc to time dccidc with the approval
of th¢ Charity Commission for England and Walcs Ith¢ Commission).
TRUSTEE SELECTION METHODS & INDUCTION I TIi4INING
Structure & MaDagement
The Charity operations ar¢ ovors¢en by thc Tru%tcc% with consultants involved in awarencss building and
odministration. Managcm¢nt decisions arc undertak¢n through consultation bclwcen the Trustees and flnal
approval is made collectively.
At the induciion of a new Trustee, training would be recommended dependeni on the level of knowledge I
experience that the new Trnsiee brings. Two new trustees were brought in posi IHN UK year end. One of theTn is
km experienced medical practitioner WOTking with the NHS while the tsther trustee is a well-rebpeLted community

Indus Health Network UK
Trustees, Annual Report
Year ended 31 December 2023
elder. With a total complement 01.6 Trnstees, there is a good balance of the type of specialists necessary to oversee
all activitics of thc Charity.
Public Benefit
The Trustees have referred to the Comrni55ion's &Fuidance on Public Benefit, including the ¥uidance 'Public
benefjt.. running a Charity {PB2). and confirn] that the charitable activities are undertaken for public benefit.
FUND-IL4ISING STANDARDS INFORMA TION
IHN UK has not engabTed any external pmfessioiial fijndraisernorany PET50n or a comme]ria] company to act on itsbehalf
to fi￿d raise. There are occasions wheTe celebrities will be deployed foT an event to att]act donors which h&s often ptDven
to be a good way for community cohesion and build awareness forthe wo￿5 being undertaken at IHHN.
IHN UK is registetrd with the Futthising Reb￿latOr (FRI and practice5 its code of conduct for fut)dt3ising in accordance
with it.
It has registered itself on the Fundraising Preference Service (FPS) which is a secure charity portal of FR, to ensure
that it does not send direct marketing communications to people who have made an FPS request.
IHN UK uses Donofy CRM,a GDPR compliantapp1i￿tt0n thatjwords thedonor's communication p￿ferenCeS for further
contact with them.
IHN UK is committed to pr0￿ctIng and respecting privacy and $￿ity of its donots and believes that their personal data
is an 'AJnanah' {ttu%tl- much likc the donalion%- and arc thcrcforc committcd to bcing ow and tra￿SparC￿t aknut how
the data 1% %tored and ￿￿)d. The Charity ha% a Trata Prolcctii)n and Prii'acy policy which ouilin¢% how data is ¢ollectui,
managcl usfxl and mwis of ptt)Icthing the gvsonal infom)aiion. This policy is aec&%sible ￿ the public via the IHN UK
website, hrtps.'Jlindushospitsl.org.u￿pnVacy-lx)Il¢Yl
IHN UK dtts t￿t practitt a cold telephone futthising carnpaign so as to avoid and prot&1 ￿￿]nerable people and other
members of the public.
RISK MANAGEMENT
IHN UK has a risk mana¥etnent policy which include5:
A peri(Idic review of potential risks;
The establishment of systems and procedures to mitigate those identified risks and
The irnplementdtion of procedure5 desi¥ned to minimise potential irnpact on the Charity Should those
risks materialise.
These tneasure5 have allowed the Trustees to be well equipped to manage and mitlbTate Tisks when confronted with
thcm. This is spccially so while dcaling with risks that arise when dcaling with partners that are based overseas.
The Trllstc¢s bcli¢v¢ that this approach to risk manag¢m¢nt is ¢ffc¢tiv¢.
ACHIEVEMENTS & PERFORMANCE
IHN UK completed the transfer of all assets and liabilities frorn its predecessor entity, Indus Health Network
Icharity No.. 1154809) on 31 Dcc¢mb¢r 2021. Thi% was und¢rtak¢n aftcr obtaining prior approval from thc Charity
Commi%sion. Net assets comprise all &sscts and liabilities that wcr¢ tran%f¢rrcd. With th¢ completion of this
transfer, Indus Health Neiwork (Chariiy No= 11548091 submitted a domiani annual relurn for year end 31
December 2023 to the Charity Commission and notified that the PTedece55or entity has now closed.

Indus Health Network UK
Trustees, Annual Report
Year ended 31 December 2023
Ineome and Utllizatlon
W¢ ar¢ pleased io report a %ic3dy incrc3s¢ in raising ihc r¢strictcd a% w¢ll as unrc%trict¢d funds during thc year.
Within thc various catcgorics of donations (Gcncral, Zakat, Sadaqah, Fidyah, Filranal, Ihcrc was a small dc¢rcase
in the General donation5 which was more than adequately rnel by the addition of donations from Khums as a new
category.
Ttstal funds raised during the yeAr (excluding Gift Aid) were £2,242.618 {2022.. £2.133,311 l. This is a 5.1 %
increase over the previous year. BearinbT in mind that attention of donors was tnore towards aid efforts in the
Middle East, we are comfortable with this growth.
Thc donations collcclcd wcrc deploycd towards proi'iding mcdical carc to ovcr 300,000 paticnt% at IHHN. Thcre
were in ¢xces% of 25,000 patient visits, di3gno%tic% and moal% w¢r¢ di%tribut¢d to the mi)st vulncrablc patients.
Theie were over 5,500 canLer treatments providing Lhemvtherdpy, 500 Lustom-lndde prusthetic litnbs ilttdched to
affected patients and clubfoot treatments provided to children and adults.
As part of the expansion project at the Karachi Hospital, a new matemity ward was funded for safe pregnancies
and neonatal baby care.
Grants
A total of 28 granis wcrc approvcd totalling £3,899,669 {brcakdown by calcgory givcn bclow). All granis wcrc
primarily for thc procurcm¢nt of equipment and %¢rviccs for th¢ b¢nefJl of IHHN for health car¢ and skill
development well as fui the h05Pital expansion PTojeLt5 of IHHN at Karachi dnd Ldhore.
General Ho￿Pital Supplies
Hospital Equiptnent
Hospital Expansion
Health Care Skill Development
Hospital Biosafety Consultancy
Hospiial Plant & Machinery
M¢di¢al Equipm¢nt
Softwar¢ for Hospital Use
Total
£ 3,087
£ 160,483
£ 1.950,025
£ 20,000
£ 3,432
£ 12,059
£ 1,723,609
£ 26,974
£ 3,899,669
With thc ho%pital cxpansion programm¢ of IHHN not yet complcto, we ¢xp¢ct to rc¢cive further grant r¢qu¢sts for
at least the coming year.
Events
Events in the year included the signature Annual Golf Tournament and speaker events with celebrities. As in the
past, several community events were held which provided the opportunity to update donors on how theirdonations
weie deployed.
Somc k¢y cvcnls hcld during 2023 are listed bclow..
Fundraising drives in Maich and October of 2023 in inultiple locations (Biiiningham. Manchester.
Bradlord, Kent, Luton, Croydon, Slough, Caidiff, Bient. Walthamstow, Sheffield. Hull. Glasgow,
Leicester, and Ntsttinghaml

Indus Health Network UK
Trustees, Annual Report
Year ended 31 December 2023
Trekkin¥y on Mount Snowdon
(ioiftournarnenis in London and Leeds
Cricket tOUTndtnent in Leeds
Badminton tournament in Rotherha
Liv¢ Tclcthons on TV ¢hanncl% during Ramadan 2023
Charity car washes in multiple towns in the UK
Other initiatives
IHN UK has collaborated with Grcat Orrnond Strcct Hospital IGOSHI to help cstablish a Sight and Sound Ccntre
in London.
IHN UK has collaboratcd undcr an agrccmcnt with thc King's Trust International (fornierly Prince's Trust
Intcrnalionall, on a "Gct into Hcalthcarc" programmc at its Karachi ho%pital. This collaboration commcnccd on
6th May 2022 as a thrcc ycar programmc to raisc the %tandards of the nur%ing %taff of IHHN.
IHN UK ha% al%0 tcamcd up with NHS Lceds Tcaching Hospital to trdin master trdincrs in emergcncy care scrvices
through Ihc CHALO program.
IHN UK has been supporting to broadcast a weekly interactive live show on Sky TV, raising awareness and
offering advice on common diseases affecting the Asian community in the UK, such as menial health. diabetes,
hypertension, and cardiac illnesses etc.
Exp¢ndlture
Extra cffort was necdcd during thc ycar to attract donations. principally cau%cd by donor-fatiguc to help in othcr
regional conflict%. Whilc du¢ recognition is to bc giv¢n to the fund-rai%ing team, it had lis conscqucntial cffcct on
the expense line for IHN UK which were all funded from the Unrestricted Funds.
Thc advcrtisinglpromotionallcvent costs incrcascd to £323.090 12022.. £234,866) with the overall cost of
generating fund% reaching £390,22212022.. £283,287).
The support & ¥overnance cost increased to £154,346 (2022.. £128.6811.
The Restricted Fund expenditure only comprises of direct grant ￿￿killg for the furtherance. rnaintenance and
expansion project of IHHN. These are detailed in note 7A and 7B of the Notes to the Financial Statements.
TITLE ASSET TRANSFERS
Following thc Charity Coinmission approval for the transfcr of asscts frojn thc previous Charitablc T￿st Indus
Hcalih Nctwork (Charity No 11548091 to IHN UK. the Trn%tcc%, a%si8lcd by thc managcmcnl tcam, arranged for
011 till¢ and asset transfer of bank accounts, onlinc platforms including wcbsitc, inio IHN UK. Following ¢xt¢nded
delay due to 5uppliei backlus, the Trustees can confiTm th￿t dll title ￿￿et ttan&fers aTe concluded. The Ttuslees
also received approval from IIMRC of the Gift Aid statu5 for IHN UK as part of the transfer process from the
Charitablc Trust and thc inco￿Oration to IHN UK.
The Tru&tees of IHN UK exercised the trdnsfer of assets to IHN UK in an orderly manner and can confiTtn that
thi% i% now complet¢ in Jll r¢sp¢cls.

Indus Health Network UK
Trustees, Annual Report
Year ended 31 December 2023
PLANS FOR THE FUTURE
To expand its reach for thc purpos¢ of creating furtherawareness of ihe excellent work being undertaken by IHHN,
IHN UK will continue with a number of activitie5 includiiib..
Social event5 and bFeneral public gatherinbFS to reach out to the local communities in major citie5 1 towns
'ithin the UK
Engagement wilh high network donors (existing and prospectivel
FoTmation of additiunal volunteer ¥roups
Social and digiial campaigns
Raniadhan CatnpaibTn
Annual goll., badminton & cricket tournament
Charity run
Levera¥in¥ the stion¥ support of British hedlthcare PTofes5ionals, IHN UK plans to expand it5 cominunity
health awarenc%s program% a¢ro%s maji)r citi¢s and town% in the UK. The initiativ¢ will focus on British A%ian
communiiies by organi7.ing workshops and raising awarcncss abou¢ common hcalth issues faced by these ethnic
bTroups. Efforts will include protnotinb quit smokin¥y campaibTns and NHS blood donation drive5, ainonbF Otlier
initiatives.
As of October 2023. the Trustees confLmJ that they had received, approved and remitted a substantial number of
post 31 Dcccmbcr 2022 grant rcqucsts from IHHN which arc includcd in thc accounts for thc currcnt year. Thesc
grant r¢qu¢%ts arc matcrially rclat¢d to IHHN expansion programm¢ to crcaic grcat¢r capacity at thc hospitals to
Ircal Ihc incrcasing number of patients in Karachi as w'ell as in Lahorc.
A material gran¢ procurement prograrnmc for various mLdical items required granis in the region of £2 million
which have been remitted. Non expansion grants for ongoing grants were also requesied and grants in the region
of £180,000 were approved and remitted. These remittances of charitable gtants were eflected when IHN UK held
urplus funds as of 31 Dcccmbcr 2022 lycarcndl and thc cyclc of grant rcmillanccs ovcrlaps into a ncw fjnancial
year for the Charity. Further details arc within notcs 6, 7, 7A and 7B to thc accounts disclosing th¢ total grant
making expendilure for this financial year.
The Trustees shall continue to monitor ihe level of funds held in IHN UK and further the granis programme wilh
its principal partner, IHHN 10 fulfil lis charitable obligations.
With the transfer of as%cts from the uninci)rporaled charitable tru%t IHN Icharity No. I1154R(191 to IHN UK, all
policie& uf IHN were adopted by the aLquiring entity. Updates aiid periudic review are undertaken to update
policies where necessary.
RESERVES POLICY
DuiingF the year, the Reserve Policy that was being followed by the predecessor entity IHN ha5 been adopted by
IHN UK. This requires that sufficient reserves are to be kept that can meet the cash outflow requirement for the
next 12 Months. The Trustees are satisfied that the current reserves of the charity are adequate.
ACKNOWLEDGMENT
We are delighted with the continued goodwill being provided by our well-wishers especially those who have been
rebFular donors to the ChaTity. Their donations are extremely valuable for the beneficiaries they rely on the

Indus Health Network UK
Trustees, Annual Report
Year ended 31 December 2023
Tllll%'l'l,:Tr'.%' iir..%PONSIBlI.I'rii.'_s
prcvc
'rruSlL'L'

Indus Health Network UK
Independent Auditorfs Report To The Trustees of Indus Health Network UK
Year ended 31 December 2023
WL have audited Ihe financial sta1Cn￿ts of Indus Health Nciwork UK Iihc'chariiyl lor Ihc ytr<)r cndcd 31 DLccmbcr 2023
which compri£¢ of th¢ Ststeinent ot. Financial Activities. the Balance Sh¢¢t. the c&8h flow slal¢rn¢nt and the r¢laied notes.
including siBnifiLanl aLLvunlin¥ pulicies. The financial tewrtin¥ frarnewurk Ihdl has been applied in their PTepardtion is
applicablc law and Uniicd Kingdom Accouniing Siandards including FRS102'Yhc Financial RLporting Siandard applicable
in the UK and R¢publi¢ of Ireland" IUnit¢d Kingdom Cien¢Tally A¢c¢pt¢d Accounting Pradic¢l.
In our opinion the financial stat¢meni5'.
givc a truc and fair vicw of the siaie of ihe charity's affairs as ai 31 Dcccmber 2023, and of its incoming resources and
applicalii>n of r¢%Durce4. for the y¢ar th¢n ended..
havL bccn propcrly prLyarcd in ac£ordancc wilh Uniied Kingdom Generally Accepied Accouniing Practice,. and
hav¢ been prepared in accordanc¢ wilh the requireinent% of the Charities Act 2011.
Basis for opinion
We conducted our audit in accoTdance with International Stsndards on Auditin¥ IUKI IISAS IUKI and applicable law. Our
reswnsibiliiiLS under those siandards arL lurihcr dLSLribLd In Ihe Auditor's respollsibiliiies lor Ihe audii of Ihc financial
statements seLtiun uf OUT report. We are independent uf the charity in aCCL}￿a￿Le with the eihicdl iequirernents that ate releN'dnl
io ouraudii olihc financial slalcmL￿tS in Ihc UK. including Ihc FRC'S Ethical Standard. and wc haic fulfillcd ouroihcr cihical
reswnsibiliiics in accordancc wilh Ihcsc rcquircmenis. We believc Ihai the audit Cvidcnce we havc obiaincd is sufficieni and
dppruptidle ILI PTuvide a basis fui uur vpiniun.
Cothclu$ioths relatith% to 20111£ tontern
In auditing ihe financial slateinents, we have concluded Ihat the trusiees, use of ihe going concern basis of accouniing in ihe
PTeparation of the financial 8laternents is appTopriate.
Based on th¢ w¢ have pertarmd. w¢ have not identified any tn3ttrial unc¢rtainli¢% T¢lating to ¢v¢nts OT condilian% thllt,
individudlly LTrILoIIcLIivL'ly. ttiay Ldst SILTnifiLani doubt un IhL LhdTiIy's dbility ILTr LonlitiUL' as a ¥uin¥ LunLLYn fvid pcriud uf
ai l¢asl twelve monihs from when ihe financial siatanents are authorised for Issue.
Our rcS￿n5lbil1lICS and ihe rcsponsibiliiics of (he trustecs wilh r￿p¢¢I to going eonccrn are dcscribed in Ihe relevani seeiions
of thi% report.
Other information
The uiheT infomjalion comprises the infuT[[￿tion irteluded in the trustees, annual report. oiheT Ihart the finanLiul slaiemenis and
uur duditor's Tepurt thereon. The trustees aTe te%ponsible fur the oihei info￿tIon cunlained within the annual report. Our
opinion on the financial %talemenl% does not cover the other infomiation and. ¢xcept lo the ¢xt¢nt otheniise ¢xpliciily %tated in
our repon, we do noi CxprL￿s any form olassurancc conclusion Ihcrcon.
Our ￿sPonSibl]Ity is tu Tedd the uiher infutmalivn and, in doing su, Lun5ider wheiheT the otheT infutmalion Is maieiidlly
incoDsislent with ihe financial stal¢m¢nts, or our knowledge obtained in tlie cour4e of th¢ audit or oih¢rwise appears to be
materially missiaied. If we ideniify such maierial inconsistencies or apparent maierial missiaiements, w¢ are required io
dLierminc whLiher Ihis giics risc 10 a maictial missiaicmLni in Ihe financial siaiemLnis Ihcmscl%'Ls. Ir. bascd on IhL work we
haN'L wform¢d, we cortilude thai there Is a tnaiL'rial mi551aiL'rtieni uf this other Informaiion, WL #re requiTL'd 10 repurl Ihai faei.
W¢ have nothing lo report in ihis regard.
Ixtters on whith Ive #re required tts report bv exoeption
W¢ h3I'¢ noiliing lo r¢port in r¢sp¢ct of the following rnatters in relation to which the Chariti¢4 (Accounts and Re￿rts)
Regulaiions 20D8 require us to r¢pon to you it.. in our opinion..
the information giv¢ll ill the financial %tst¢tn¢nt4 1% incon%i%t¢nt in any rnat¢rial r¢£p¢cl with th¢ Iruste¢s' r¢port', or
Ihc eharily has not kLPI adcquaic aLLouniingt rccords.. or
Ihe tinancial sthiein¢nis are not in agT¢em¢ni with Ihe accounting records and reiurns: or

Indus Health Network UK
Independent Auditorfs Report To The Trustees of Indus Health Network UK
Year ended 31 December 2023
we have not received all the Inf0Th￿tiOn and expldndtiuns we tequite foi OUT audit.
Responsibilities of trustees
As expldlrtL￿ mvre fully in the trustees. respon5ibilili¢s siaiemerti Isei out on pag*c 51, the trusiecs arc responsible for the
pr¢pgr3tion ot. tinancial £tgteiKenis which give a true gnd fair view. and tor Such int¢rng1 control a% tlie iru41¢¢% d¢termin¢ is
necessary lo ¢nable the preparaiion of tinancial stst¢m¢nls that are free from material misstaiemeni, whether due io fraud or
error.
In pr¢paring th¢ financial stal¢m¢nLs, th¢ tru%t¢¢% ar¢ T¢s￿nSIble for as%¢ssing th¢ charity's ability to continue as a going
concern. di%clo%ingT. gs 3pplicgble. Inatter% related lo going concern 2nd usiiig ih¢ going concern b&4is ol'accouniing unl¢&s th¢
trustees eiiher intend to Iiquidale the charity or to cease operaiions. or have no realistic aliemaiive but to do so.
Auditor's responsibilities for the audit of the finathci*l st*ttmtnts
W¢ hav¢ been appoinl¢d a% auditor und¢r %¢dion 144 of th¢ Chariti¢% Act 2011 and r¢port in accordall¢e with the Act and
relcvani rLkngtulaiions made or having LtrLLI Ih¢reundLr.
Our objectives aTe to obtain Teasunable as%urance whether the financial statetnents as a whule aTe free frorn Tndterial
tni%%latetnent, whether due lo fraud or etrur. and lu issue ali audilur's repun that includes our opinion. Rea%oiidble a4surance is
a hib)h levLI of assuranel bui is noi a guaranilx thai an audii Lonductcd in accordancc with ISAS IUKI will always dcicci a
maicrial mi5siaiLmLni when Il cxis15. MissiaiemLllis can arisL from Iraud or crror and are Lon51dercd material If. Individually
UT in thL' aLgrrL'grdlL. they could re￿OnablY be expected 10 influence the economic deLisiOrts of useTS taken ort the bd5is uf these
financial staiemtnis.
Irrcgulariiies, including fraud. are insiances of non-compliance wilh laws and regulaiions. We design procedures in line with
our respvnsibililies. ouilinLd abovL. 10 dLleCI maiLrial tni5slalLmLn15 in rLSPLLI v(IrrL¥￿1dntle￿, Iniluding fraud. WL plannLd
aur audit %a that we hav¢ a r¢a4on3bl¢ ¢xpectalian of d¢lectinbT mal¢ri31 Ini%%tateineiitfi in th¢ finan¢ial.¥tal¢in¢nl% r¢%ulting
froin irr¢gJularilie.4. t'raud or noii compliance ￿1th law or regulations. In id¢ntityingJ gnd asse%sing risk% ot'rngt¢rial
1111ssiateineni in r¢speci ot'irregulariiies, including fraud and non-complianc¢ with laws and regulations, our procedures
included Ihc lollo%ving'.
Perfomiing analyiical and substaniive procedures lo identify any unusual or unexpected relaiionships and iesling
Iransacliundl satnple% juurnal enlTie% fLTrI aPPToprialene%s.
A%s¢£sing7 whetlier judgT¢rn¢nl and a%4umptions Inade in d¢terinining accounting ¢stimal¢s indicaie pol¢ntial bias
Inve4ligated trdnsaCtion4 M'hicli appear% unu%ual OT si¥nificanl in value dnd the Tationdle of tlie Iraiisaction.
Enquiring wilh uusiees and th¢ chariiy whether they are aware OT hold knowledge of any non-compliance with laws
and rcbyulaiions.
F.nquiring7 with irusl¢¢s and ihe chariiy of their internal conirols ¢siablish¢d to miligatr risk related to fraud OT non-
compliance wilh laws and rcgulaiions.
RL'N'IL'W'ingr aLLuiinlinLT C5titnalc5 fur bia5 artd evaluaiirtg whether CiTcumsiances pruducing bias, Tepreseni a risk
ot'mal¢rial missialemenl due io fraud,
ReN'ieTh'ingF LorrespvndL'nLe wilh HMRC and relevant regulators.
Assessing financial siatemeni disclosures and t¢sling lo supponing documentation for compliance wilh applicable
laws and rcgulaiions.
B¢c&use of the inh¢r¢nt limitations of an audit. there 1% a risk that w¢ will not d¢t¢ct all irr¢gularilie4. including those leading
to a maierial mis%tgtem¢nt in Ihe tinancial staieinenis or noD.coinpliance with regyulation. Thi% ri%k increa%es Ihe more thai
coinpliance wilh a law or re&￿UlatIOn is removed froin the ei'enis and iransaeiions reflected in the financial siai¢inenls, as we
Ivill ￿ Ic55 likLly 10 bccome amarc of insianccs of non4ompliance. Thc risk is also gtrLaicr rLgardinby irrebyulaniics occurring
du¢ to fraud rather than ernr. as fraud involves intentional conc¢altn¢nt, foTg¢ry, collu4ion, omission or misrepre4entalion.
A furthcr deycripiiun of our reSWn￿lbl]l17C¥ fvr IhL audit of thL finanLial sl#lLmLrt15 Is locaiLd on IhL Financial RLWrting
CuunLiI's
website
http￿../1wWw.ftl.O[￿.lI￿￿liditVr￿aUdit-&s5urdnLeIaUdiIO[-s-￿sW￿￿IbIIitie￿-(U[-Ihe-audit-uf-Ihe-
fddescripli0n-of-the-audito￿1￿E20/sao 99s-Rsponsibilities-fur. Thi% desctiplion furtns part uf OUT auditOT'S tepurt.
Wecorninunlcait￿ryth those clwged gO￿¢mancereg￿lng. ￿￿ong0th¢r matters. theplwined 5cop¢ ￿ riming oftheaudiiand
ificani a￿11 thclwlingany si￿lfIL?￿ldcfIo1cll¢its in iniemal control thai wc idmiify during Oura￿lI1.

Indus Health Network UK
Independent Auditor's Report To The Trustees of Indus Health Ne￿Ork UK
Year ended 31 December 2023
AIiIF' MAI.IDA (Seniur Slatiitun Audiiori on behall-Lil-Aril'
lulida ChartifL'd ALLoiinianis.
Slaiuton Aiidifr)r
l.i)ndi)n Sll'16 6%Q
.4ri]'.Ilulid£i }.% ¥ligihl¥ io Gctus É7ti(IIpc)I' iii iL'rJy5 ofsec'liOJ7 1712 ofili¥ C(JiFip(tiiigs.4ri 21N)6
10

Indus Health Network UK
Statement of Financial Activities
Year ended 31 December 2023
2023
Restricted
runds
2022
Unrestricted
funds
Total fund5
Total funds
Income From
Donations and Icgacics
Total incojne
1,160,323
1,345,661
2,505,9114
2,450,567
1,160.323
1,345,661
2,50S,984
2,450.567
Expenditure On
Raisinbi Funds
Chdritable activities
1390.222)
1390,222)
11.335,265) {2.718,750) (4,054,015)
1283,2871
1436,4711
617
Tot#1 ExpeDditure
11,725,487) {2.718,750) (4,444,237)
1719,7581
Net Income l (Expenditure) for the Year
before other recognised gains / (losses)
1565.164) {1,373.089} (1.938.253)
1,730.809
Other Recogni5ed Gain5 1 (losses}
Other gains / IIOs5esl
Net movement funds
1565,164) {1.373,089) (1.938,253)
1,730,809
Reeoneiliation of funds
963,720
1,513.401
2,477.121
746,312
Total funds earrled forward
9113
398.556
140.312
538,868
2,477.121
The statement of financial activities inLludes all gains and losses reLognised in the year.
All income and expendiiure derive from coniinuing activities.
Tho notès on
ès 14 to 22 form
art of thèsè financial stst•mènts.
11

Indus Health Network UK
Statement of Financial Position
31 December 2023
2Q23
Debli)rs
4DJ,2112
734,431
? j88.!86
CrL(lilurs
174.76f I
1194,$631
SJ8,8lh8
-$38,116Y
Nct A%$el
-SJY,81iY
•477.1•1
13
ij
JYll.SS(Tr
140.312
9f>l.720
IJ
38.868
7.477,1 ?1
The notes on
es 14to22form
art of Ihgse financial staternents.

Indus Health Network UK
Statement of Cash Flow
31 December 2023
2023
2022
Cash flows from operating activities
Nct Income / Icxpcnditiircl for thc financial year
{1,938,253}
1,730,809
Change.f IIR..
Ilncrca%c) / Dccrcasc in debtors
Incrcase / IDccrca%e) in crcditor
Incrcase / IDccrca%e) in Accrucd cxpcnscs
Cash generated from / (used in) operations
(11,9741
98,398
114,0001
1256.7951
(25,2351
15.447
72,424
1266.5831
Net cash from l (used in) operating activities
{1,865.829}
1,464.226
Cash flows from financing activities
Net cash luscd inl I from financing aciivitics
Net increase I IdecreA5e) in ¢osh and ¢a$h equivalents
{1,865,829}
1,464,226
C85h transferred from Indus Health Network No 11541109 {IYote 13)
CA5h and cash equiv8lent5 at beginning of yeAr
Cash and cash equivalents at end of vear
2,269,031
804,805
403,202
2,269.031
The notes on
e5 14 to 22 forrn
art of these financial staternents.
13

Indus Health Network UK
Notes to the Financial statements
31 December 2023
General iDformatioD & Basis of Aceounting
Th¢ charity is a public bcncfit ¢ntity and a r¢gi8ter¢d charitable in¢orporat¢d organi%ation r¢gistcr¢d in
England and Wales. The addresb ol'the prinLipal oflice is 7 Bradman House. Abercom Place, Si Johns Wo(xl.
London NW8 9XY. The natuie of the charity's operations and principal activities are the reliel. of financial
poverty and sullering in KaraLhi and othei Lities in Pakistan by pioN'iding aid and assisting in setting up
hospitals. The Charity Lonstitutes a public benefit entity as defined by FRS 102. The linancial statements
have been prepared in accordance with AcLoulliing and Reporting by Charities". Statement ol'Recommended
Practice applicable to charities piepaiing their aLcounts in aCLordance with the Financial Reporting Standard
applicable in the UK and Republic ol. Ireland IFRS 1021 issued in October 2019, the Financial Reporting
Standard applicable in the United Kingdom and Republic ol. Ireland IFRS 1021, the Charities Act 2011, and
UK Generally Accepted Prattice.
The financial statements are prepared on a going concern basis (note 31 and the functional currency ol. the
charity is in Sterling. The finallcial statements have been prepared under the historical cost convention.
Statement of compliance
Th¢sc flnancial siatcmcntq hav¢ bc¢n prcpar¢d in Compliance with FRS 102, 'Thc Financial Reporting
Standard applicable in the UK and th¢ Republic of Ireland,, the Siatcm¢ni of Recnmmcnd¢d Practi¢¢
applicable 10 charities preparing their accounts in acLoidance with the Financial Reporting Standard
applicable in the UK and Republic ol. Ireland IFRS 1021 (Charities SORP IFRS 1021 and the Charities Act
2011.
Aecounting polieies
Basis of preparatio
The financial staiemenis have been prepared on the historical cost accrual basis, as modified by the
revaluation of certain fjnancial asseis and liabililies where required by law. The financial staiements are
preparcd in sterling. which is thc funciional currency of ihL cnlity.
Going concern
The finallcial statcmcnts havc becn prcparcd on a going concern basis as thc trustccs bclicvc that no mateTial
uncertaintics cxist. Thc truslcc5 havc considcred thc Icvel offunds hcld and as a minimum the cxpcctcd Icvel
of incomc and cxpcnditurc for thc pcriod of twclve months from the datc of auihorising thcsc financial
statcmcnts. The continucd income and expenditure are sutTicient with the level of reserves for the charity to
be able to continue as a going concern.
Fund accounting
Uniestiicted I'unds are available for use at the discietion of the trustees to further any of the Charity's
purposes.
Restricted funds are subjected to TestTiCtion5 on their expenditure declared by the donor or through the teTtns
of an appe￿[ foi particul￿ purpose5. The aiin and use of each restricted fund is set out in the notes to the
financial %tatcm¢nts.
Incoming resources
All incoming resources are included in the staiement of financial activities when eniitlemeni has passed to
the chariiy,. it is probable thai the economic benefils associated with the iransaciion will flow ¢0 the charity
and the amouni can be reliably measured. The following specific policies are applied io particular caiegories
of incorne-.
14

Indus Health Network UK
Notes to the Financial statements
31 December 2023
income from donations or grants is recognised when there is evidence of entitlement io the gift, receipt
is probablc. and lis amouni can be measurcd reliably. Gift Aid lax recovcrablc under ihe Gifi Aid
Scheme is rc¢ognised when there is an cntitlcment, ccnainty of rcccipt and the amount measured with
suffi¢icnt rL.liability. Where a claim for repayment of income tax has been or will be mad¢, such
income is included in the debiors, if not received by the year end.
Resources exptndtd
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which
cannot be ￿llY recovered, and is classified under headings of the statement of f]nancial activities to which it
relates..
expenditure on raising funds includes the cost5 of all fundraisin¥ activities, events, non-chiltitable
tTading aLtivities, and the sale of donated ¥oods in attruLtin¥ voluntary income. Thi5 inLlude5 Losts
such as a fundrdisin¥ rnana¥er {¢tsn5ultantl, and travel atnon¥ other directly relatable costs-.
expcnditurc on chariiablc activitics includc% all cost% incurrcd by a charity in undcrtaking activities
that furthcr it% charitablc aiJn% for thc bcncfit of its bcncfjciarics, including thosc suppon co%ts and
co%ts rclating to Ihc govcrnancc of thc charity apponiot]cd to charitablc aclivitics. Thcsc includc direct
charitable expenditure, grants and support Costs relating to those activities. (iranis payable to other
organibaiions are recognised in the SOFA when approved by ihe trustees and tem)s are payable.
other expenditure includes all expet]diture that 15 neither related to raising fund5 for the charity nor
part of its expenditure on charitable acliN'ities.
Support costs.. Support costs are those funciions thai assisi ihe work of the charity bu¢ do not directly
undertake chariiable activities. Support cosis for a singlc activity are allocated to ihe particularaciivity where
the cos¢ rclaies directly lo that activity. However, Support costs Ihat represent the suppon functions of
managemLnt, finance, human resources, IT and suppon departments at¢ribulable to the managcmLni of the
Charity's assets. are allocaied in proportion to the iype of Charitable activity during the PLriod. These costs
have been allocated beiween cost of raising funds and expendilure on chariiablc aclivilics. Thc bases on
which support cosis have been allocated arc set out in note 7 All cosis are allocatcd to expendilurc caiegories
reflecting Ihc use of the resource. Direci costs attribuiable lo a single activiiy are allocated directly to thai
actii'ity. Shared costs are apportioned between ihe acliiilies they contribute io on a reasonable. jusliliable
and consisieni basis.
GoveTnance costs.. are the costs associated with the ¥oveTnance arran¥ement5 of the charity. These costs
lire aSSOLILlted with conslitulioridl and ststutory Tequirements and include any costs ilSSOCldled with the
strategic management of the Lharily's aLtivilies. GoveTnanLe support LOSts are allocated on tlie basi5 of
support activitie& piovided on Llearly inlerpieted governance mdlters.
ForeigD Currency and Reaiised GaiThs aDd 1055es
Tran5aclion5 iii foreibFn CUTrency are translated al rates prevailinbT at the date of the transaction. Balances
denoininated in foreibFn CUTTencies are translated at the rate prevailing at the year-end. All exchange
diffcrcnces arc rc¢ognised through the %tat¢ment of financial a¢iikiii¢%. Rcalised gains and lo%s¢% arc
calculated as th¢ ditTcr¢ncc bciwccn incom¢ procccds and their ¢arrying valuc and arc recogniscd in ihc
Statement of Financial A¢iiviti¢s as they Jrisc.
Debtors and creditors receivable I payable within one ye&r
D¢bt0￿ and ¢rcditors with no stated inler¢%t ratc and rcccivablc or payabl¢ within onc year are recorded at
transaction pri¢¢. Any losscs ari%ing from impairnient arc r¢cogni%¢d in cxpcnditurc.
15

Indus Health Network UK
Notes to the Financial statements
31 December 2023
Cash and cash equivalents
Cash and cash cquivalents include cash in hand and balanccs hcld with financial banking or platforni
institutions with whom thc charity has a bank account or platfom) relationship with.
Taxation
The INSI is a registered and exempl charity within the meaning of Schedule 3 Chariiies Act 2011 and
therefore is not liable to income tax from lis charitable aciii'ities. Vat.. Costs are recorded gross of VA T and
the charity is not registered lor VAT, so all costs are recognised gross of VAT.
Income from Donations legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
(ieneral Donations
Gifi Aid
Khum5 Donations
Zakat Donation5
Sadaqah Donation5
Fidyah Donatioiis
Fitrana Donations
636.603
263,366
260,354
636.603
263,366
260,354
995,563
332,024
1.470
16,604
995,563
332.024
1,470
16.604
1.160,323
lJ45,661
2J05,984
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donations
Cjcncral Donations
Cjifi Aid
Zakat Donations
Sadaqah Donations
Fidyah Donations
Fitrana Donations
823.159
317.256
823.159
317.256
994.520
313.256
520
1,856
994,520
3 13,256
520
1,856
1,140,415
1,310,152
2,450,467
Raising Funds:
UnrestTiCted
Funds
Restricted Total Funds
Funds
2023
FundraisinbF Adininistrators
Adv¢rtising I Promotional l Ev¢nt l Travel Costs
Totgl cost of generating fund5
67.132
323,(190
67,132
323,090
390,222
390,222
16

Indus Health Network UK
Notes to the Financial statements
31 December 2023
Unrcstrictcd
Funds
Rcstricted Total Funds
Funds
2022
Fundraising Administrators
Advertising I Promotional / Evcnt Costs
48,421
234,866
48,421
234,866
Total cost of generating funds
283,287
283,287
Charitable Activities:
Unrestricted
Funds
Restricted Total Funds
Funds
21123
Grant making
Support & Governance Costs
1,180,919
154,346
2,718,750
3.899,669
154,340
TotAI cost of cbaritAble Activities
1,335,265
2,718,750
4,054,015
Unrestricted
Funds
Rcstricted Total Funds
Funds
2022
Grant making
Support & (iovernance Costs
307.790
128.681
307.790
128.681
Total cost of charitable actii'ities
436.471
436,471
The following nL)tes 7, 7A and 7B provid¢ a further breakdown of cost all(￿allonS including grants
spcnding disclo%urcs for charitable activities.
All support and gov¢rnance Costs have b¢cn recogniscd und¢r unrcsirictcd funds only.
Restricted fund expenditure only comprises ol. direct grant making expenditure for the furtherance.
maintcnanc¢ and cxpan%ion projcci of Indu% Ho%pi131 & Health Network, Karachi, Pakistan. Such
restricted grant expenditure is disclosed further in ntste 7A and 7B alongside restricted fund breakdown in
note 9.
17

Indus Health Network UK
Notes to the Financial statements
31 December 2023
EXPENDITURE ANALYSIS
Charitsble ¥ctivities
2023 Total
2022 Total
Cost of g¢n¢Tating
funds
Direct
390.222
390,222
283,287
Grant Makin¥
Direct
3,899,669
3099.669
307,790
Bartk chdr¥e
Suppurt
19.787
19,787
26.625
Adminisirnior Ftts
Suppon
26,200
13,100
39JlJO
53.958
Office &
Admillisirdiiwe
expen%es
Suppurt
58,553
58,S53
25,965
Travel and Moior
expense
Support
13,950
13.950
2,926
Subscriptions
Suppon
5,816
5.816
4,292
Printing, Pustage dnd
Ststionery. soft￿.￿re
Support
2,540
2,540
515
Audit fees
Govetnance
14,4
14,41H)
14,41X)
Total expendityre
2023
39W222
3,92SJ69
27,Sl)O
100,fA6
4,444237
Total expLndiiurL' 2022
283,287
338J81
37,567
60J23
791,758
18

Indus Health Network UK
Notes to the Financial statements
31 December 2023
7A. Analysis of Grants
ANALYSIS OF GRANTS TO INSTITUTIONS AND INDIVIDUALS
Activitv
Institution5
Indii'iduals
General Hospital supplies
Hospital Equipincnt
Hospital Expallsion
Health Care Skill Dcvelopincnt
Hoqpital Biosafciy Consultancy
Hospital Plant & Machinery
Software for Hospital Use
Medical Equipment Procured for Hospital Insii¢ulions
3,087
160,483
1.950,025
20,000
3,432
12,059
26,974
1,723,609
TOTAL 202J
3,899.609
Artivitv
Institutions
Individuals
Hospitals / Mcdical Ccntrcs & Illness trcatm¢nts
Mcdical Equipm¢nt Pro¢urcd for Hospital In%iitutions
13,320
294,470
TOTAL 2022
307,790
li.
ANALYSIS OF TOTAL GRANTS BY FUND TYPE
Activity
Unrestricted
General l £
3,087
160,483
39,187
20,000
3,432
Unrestricted Restricted
Restricted
Khums 1£
Zakat l £ Sadaqah l £
Generdl Hospital supplies
Hospital Equipment
Hospital Expansion
Health Care Skill Development
Hospitsl Biosalety Consultancy
Hospiial Plant & MaLhinery
Software for Hospiial Use
Medical Equipmeni Procured for Hospital
Institutions
TOTAL 2023
1,910.838
26,974
655,343
260,354
807,912
9211,56S
260,354
1,910,838
807,912
Actlvlty Unrestrleted
General l £
Hospitals l Medical Centres & Illness treatments 13,320
Medical Equipment Procured for Hospital 294,470
Institutions
Unrestrleted Restrleted
Khums l £
Zakat l £
Restrleted
Sadaqah l £
TOTAL 2022 307,790
19

Indus Health Network UK
Notes to the Financial statements
31 December 2023
ANALYSIS OF MAJOR INSTITUTIONAL GRANTS
Material Institutional grants (greater than £ 2,000) were paid as follows..
Name Amount I
Activity
Thc King's Trnst Intcrnational for the bcneficial bcnefit
of Indus Ho%pital & Hcalth Nctwork, Paki%tan
20,000 Health care skill developmcnt of
Hospital pcrsonncl
Mcdical and Hospital rclatcd procurcmcnt for the supply
to and bcncficial bencfit of Indus Hospital & Hcalth
Nctwork, Pakistan
3,879,669
Hospital Plant & Machincry,
Ho%pilal Expansion. Gcncral
Supplic8, Biosafcty Consultancy,
Software for Hospiial Use and
Medical Equipment Procured lor
Hospital Insiituiions
Total 2023
3,899.609
Total 2022
307,790
7B. Grants payable
20231£
167.315
20221£
74,460
Committed Amounts
Carried forward Grant commitment
167,315
74,460
Commiiicd grants amounts carried forward of £ 167,315 were rL'mitied by 31 March 2024
and werc rclatcd lo unrcs¢ricted gran¢ making for Medical equipment £ 31.360 and
Hospital expansion £ 133,955.
8. Net Income for the Year
This is stated after charging:
2023
21122
Auditors. remuneration..
audit of thc fjnancial statcm¢nts
14,400
14.400
9. Analysis of charitable funds
FllMd type
At l January
2023
At
Expenditure 31 December 2023
Income
UMrestricted General fuDd5
963,720
1,160.323
{1,725,487)
398.556
Unrestricted funds carry
forwArd
963,720
,1011,323
{1,725.487}
398,556
Unrestrictcd fund% ¢ompri%¢ of donation% wh¢rc th¢ donor has not %p¢cifJcd any spccific condition or
tcm) as to th¢ u%¢ of the donation incomc.
20

Indus Health Network UK
Notes to the Financial statements
31 December 2023
Fund type
At l January
2023
At 31 December
2023
Incomc
Expcnditure
Restrieted Fund- Zakat
1,035.137
995,563
1,910.838
119,862
Restrieted Fund- Sadaqab
475.888
332,024
807.912
Restricted Fund - Fidyah
520
1.470
.990
Restricted Fund - Fitrana
1,856
16,604
18.400
Restricted funds carry
forward
1.51.1.40]
1,.145,661
2.718,750
140.311
RestTlCtcd funds comprise of donations where the donor has specified a deterniination on how the
donation income shall be spcnt.
10. Debtors
2023
2022
Gift Aid Receivable
P￿paYMent
329.991
1,238
317,255
2,0(10
319255
I l. Analysis of cash and cash equivalents
At
31 December 2023
At l January 2023
Cash flows
Cash at bank
2,269,031
(1,865,829)
403,202
Cash at bank includes financial platforms with a rccognis¢d banking liccnce wh¢re funds
ar¢ ci)Il¢ct¢d and held in thes¢ platforms with w¢ckly transfers to th¢ charity's main bank
accounts.
12. Creditors". Amounts falling due within one year
2023
2022
Accruals
Creditors
22,400
173,163
36,400
74,765
13. Fund balances at 31 December 2023 are represented by
VDrestricted
fund
R¢5tricted
fund
Total fund5 2023
Debtors
Cash at bank
Creditors.. due within one year
Totals
331,229
262,890
1195.$63
398 556
331.229
403.202
1195,5631
538,868
140,312
140.312
21

Indus Health Network UK
Notes to the Financial statements
31 December 2023
14. Employees
The charity has no employees durinsy the year and prior year.
15. Trustee remuneration and expenses
No trustee received any remuneration for the year ended 31 December 202312022.. Nil)
16. Related Parties and Related party transactions
The charity is affiliated with Indus Hospiial & Health Neiwork, Karachi, Pakistan (Pakistan Entity number- 00665911 {"the
Hospital"). Accordingly, thL charity has been iniiiatcd to fundraise for Charitable grants in rcspccl of thc Hospital and ihe
Hospital has been the primary beneficiary of the Grants paid and disclosed wiihin noie 7 of the noies io the financial
stalLmcnts.
Within noie 7, total grants paid and commiiied to the Hospital and on its behalf amounted ¢0 £ 3,894,66912022.. £ 307,7901.
Whilst thc chariiy has ihis affiliation, thL board of trustees of ¢h¢ chariiy are indcpcndcnt of The Hospital and do not hold any
key management or direcior positions within the Hospiial.
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