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2023-10-31-accounts

Charity Reference Number: 1196044

Faiz Welfare Aid

Report and financial statements for the year ended 31 October 2023

Faiz Welfare Aid

Contents

Reference and administrative details
Trustees' Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the accounts
Page
1
2-5
6
7
8
9-11

Faiz Welfare Aid

Reference and administrative details

Charity Name: Faiz Welfare Aid
(CIO registered 5 October 2021)
Charity Registration No: 1196044
Principal Office: 211 London Road
Blackburn
BB1 7LZ
Trustees: Mohammad Ali Battiwala (chair)
Soeb Adam Vali Patel
Afeef Abdulgani
Bank: HSBC Bank
Starling Bank
Independent Examiner: H&A Consultancy Services Ltd
Ground Floor Front
185 Audley Range
Blackburn
Lancashire
BB1 1TH

1

Trustee's Annual Report for the year ended 31 October 2023

Faiz Welfare Aid

Structure, governance and management

Governing Document

Faiz Welfare Aid is a Charitable Incorporated Organisation governed by a Constitution dated 5th October 2021 and registered as a Charity.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1196044.

The trustees named on the preceding page under 'Legal and administrative information' have served throughout the year. Appointment of trustees is governed by the Trust Deed of the charity. The Board of Trustees is authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee.

The Trustees manage the affairs of the CIO. As per the Charity's constitution, there must be a minimum of three (3) charity Trustees. Apart from the first charity Trustees, every Trustee is appointed for a three year term by a resolution passed at the charity meetings.

Objectives and Activities

The objects of the charity are set out in the charity’s governing document:

•The relief of sickness in India, in particular but not exclusively, by the provision of grants for medical treatments, emergency medical aid: oxygen and ventilator access, and basic training to locals on health and first aid.

• The relief of financial hardship in India and the UK, in particular but not exclusively, by the provision of; grants, services and items such as food and clothing to individuals inneed and/or charities, or other organisations working to prevent or relieve these charitable purposes.relieve these charitable purposes.

Achievements and Performance

Total income during this reporting period was £60,731 (2022: £67,008) The charity carried out feeding, wedding, Qurbani projects, help fund towards eye cataract operations and dialysis treatment, Eid pack and food distributions, and equipment distribution during the year in India. Below are some of the projects carried out during the year:

300 Eid packets were distributed in Limbayat, Surat, India on Friday 21st April 2023

2

Faiz Welfare Aid

Trustee's Annual Report for the year ended 31 October 2023

69 Couples got married in Malegaon, Maharashtra , India on Monday 30th January 2023

On behalf of Masjid E Noorul Islam Blackburn, 80 students with special needs were provided with following:

300 Cataract Operations and 900 Dialysis Sessions took place in Zainab Memorial Hospital, Surat, India on Wednesday 1st February 2023

3

Trustee's Annual Report for the year ended 31 October 2023

Faiz Welfare Aid

100 Iftaar packets were distributed in Rander, Gujarat, India on Thursday 23rd March 2023.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

Financial review

The charity's financial position at the end of the year ended 31 October 2023

The financial position of the charity at 31 October 2023, as more fully detailed in the accounts, can be summarised as follows:-

Net income
Unrestricted Funds
Restricted Funds
Total Funds
2023
£
10,072
13,972
-
13,972
2022
£
3,900
3,900
-
3,900

Financial review of the position at the reporting date 31 October 2023

The trustees consider the financial performance by the charity during the year to have been satisfactory.

Risk management

The trustees actively review the major risk which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The trustees have also examined the operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks.

4

Faiz Welfare Aid

Trustee's Annual Report for the year ended 31 October 2023

Reserves policy

The Reserve Fund represents unrestricted funds. The Trustees aim to maintain sufficient reserves so as to give flexibility to cover temporary timing differences for donations received, adequate working capital for core costs and which will allow them to respond quickly to the needs of the Charity.

Statement of Trustees’ responsibilities

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The financial statements were approved by the board of trustees and signed on their behalf by:

Mohammad Ali Battiwala (chair) Trustee

26 February 2024

5

Independent Examiners Report to the Trustees of Faiz Welfare Aid

Faiz Welfare Aid

I report on the accounts of the charity for the year ended 31 October 2023

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

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

• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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

I Mulla (AFA MIPA) for and behalf of H&A Consultancy Services Ltd Ground Floor Front 185 Audley Range Blackburn Lancashire BB1 1TH

26 February 2024

6

Faiz Welfare Aid

Statement of Financial Activities (Including Income & Expenditure Account) for the year ended 31 October 2023

----- Start of picture text -----
Unrestricted Restricted 2023 2022
Funds Funds Total Total
£ £ £ £
Incoming resources from generated funds
Donations received 56,124 - 56,124 67,008
Gift Aid 4,607 - 4,607 -
-
Total Incoming resources 60,731 60,731 67,008
Resources expended
Charitable activities 3 50,659 - 50,659 63,108
-
Total resources expended 50,659 50,659 63,108
Net income/(loss) for the year 10,072 - 10,072 3,900
Transfer between funds 5 - - - -
Movement in funds 10,072 - 10,072 3,900
Reconciliation of funds
Total funds brought forward at - -
3,900 3,900
1 November 2022
Total funds carried forward at
-
31 October 2023 13,972 13,972 3,900
----- End of picture text -----

There are no gains or losses other than those recognised in the Statement of Financial Activities

All incoming resources and resources expended are derived from continuing activities

The notes attached on pages 9 to 11 form part of these financial statements.

7

Faiz Welfare Aid

Balance Sheet as at 31 October 2023

----- Start of picture text -----
Note Unrestricted Restricted 2023 2022
Funds Funds Total Total
£ £ £ £
Current Assets
Cash at bank and in hand 14,332 - 14,332 9,260
-
14,332 14,332 9,260
Creditors
Amounts falling due within one year 6 (360) - (360) (5,360)
Net Assets 13,972 - 13,972 3,900
Funds
Restricted funds - - - -
Unrestricted funds 7 13,972 - 13,972 3,900
-
13,972 13,972 3,900
----- End of picture text -----

The financial statements were approved by the board of trustees and signed on their behalf by:

Mohammad Ali Battiwala (chair) Trustee

26 February 2024

8

Notes to the financial statements for the year ended 31 October 2023

Faiz Welfare Aid

1 Principles of accounting policies

Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

2 Accounting policies

Recognition of income

These are included in the Statement of Financial Activities (SoFA) when: - the charity becomes entitled to the resources;

Grants and donations

Grants and donations are only included in the SoFA when the general income recognition criteria are met.

Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Income from interest, royalties and dividends

This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

Gift in kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.

Donated services and facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Volunteer help

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

9

Faiz Welfare Aid

Notes to the financial statements for the year ended 31 October 2023

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Governance and support costs

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Tangible fixed assets

Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

Plant and machinery 20% reducing balance Fixtures and fittings 20% reducing balance

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Creditors

Creditors and provision are measured and accounted for in accordance with usually accepted accruals principles.

Taxation

As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applied towards the charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3
Charitable activities
Charitable donations
Bank charges
Professional fees
Governance costs
Total
Unrestricted
Funds £
47,983
70
2,246
360
50,659
Restricted
Funds £
-
-
-
-
-
2023
Total £
47,983
70
2,246
360
50,659
2022
Total £
62,664
76
8
360
63,108

Expenditure on charitable activities comprises costs associated with the provision of emergency relief and other humanitarian developments, carried out by the charity directly. This is further analysed by country as follows.

10

Faiz Welfare Aid

Notes to the financial statements for the year ended 31 October 2023

India
Pakistan
UK
4
Governance
Unrestricted
Restricted
Funds £
Funds £
Independent examiner fees
360
-
360
-
5
Transfer between funds
There were no transfer of funds during the period.
6
Creditors: amounts falling due within one year
Accruals
7
Unrestricted funds
The unrestricted fund comprises of:
Unallocated funds
2023
Total £
47,983
-
-
47,983
2023
Total £
360
360
2023
£
360
360
2023
£
13,972
13,972
2022
Total £
2022
39,155
18,509
5,000
62,664
2022
Total £
360
360
2022
£
5,360
5,360
2022
£
3,900
3,900
360
360
2022

8 Trustees' Remuneration

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

No trustee expenses have been incurred

There have been no related party transactions in the reporting period

11