REGISTERED CHARITY NUMBER: 1197028 Report of the Trustees and Unaudited Financial Statements for the year ended 31 October 2025 for Friends of Charity International Daniel Consultancy Morritt House 54-60 Station Approach South Ruislip HA4 6SA Friends of charity International Contents of the Financial Statements For the Year Ended 31 October 2025 Page Report of the Trustees 1 to 4 Independent Examiner's Report 5 Statement of Financial Activities 6 Balance Sheet 7 Notes to the Financial Statements 8 to 10 Detailed Statement of Financial Activities 11 Friends of charity International Report of the Trustees For the Year Ended 31 October 2025 The trustees present their report with the financial statements of the charity for the year ended 31 October 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES Objectives and aims.** The Charity’s objective is the prevention and relief of poverty and financial hardship and sickness anywhere in the world, particularly within socially and economically disadvantaged communities. This includes the provision of food, clean water, shelter, mobility aids, places of worship, and education and vocational training designed to enable individuals to generate sustainable income. ## **Statement on public benefit** The Trustees confirm that they have had regard to the Charity Commission’s guidance on public benefit. All activities undertaken during the year were carried out for the public benefit and in furtherance of the Charity’s objectives. ## **ACHIEVEMENT AND PERFORMANCE** ## **Significant activities and Public Benefit Delivery** During the year ended 31 October 2025, the Trustees continued to advance the Charity’s objects through humanitarian relief and sustainable development initiatives in Pakistan. 1. Donate A degh/Cooked meals Project - 738 Deghs provided approximately 44,280 meals to individuals experiencing food insecurity. 2. Family Food Pack - 556 families received monthly food packs, representing a significant increase compared to the prior year. 3. Sadaqah Sacrifice Project - 1,131 chickens and 219 goats were distributed through Sadaqah appeals, benefitting approximately 3,000 individuals. 4. Winter blankets project 100 winter blanket bundles were distributed based on assessed seasonal need. 5. Build a Mosque Project - 2 mosques were completed in underserved communities. 6. Wheelchair Mobility Aid Projects 87 Wheelchairs were distributed to individuals with mobility impairments. 7. Water Hand Pump Projects 664 water 664 water hand pumps were installed, improving access to clean drinking water. 8. 20 girls completed a structured six-month English and sewing course and received certificates and sewing machines to enable income generation. Friends of charity International Report of the Trustees For the Year Ended 31 October 2025 ## **Comparative Performance Analysis (2024 to 2025)** |**Project**
Deghs
Meals Provided
Family Food
Packs
Winter Blankets
Water Hand
Pumps
Wheelchairs
Chicken Sadaqah
Goat Sadaqah
Mosques
Completed
Income
Generation
Programme|**2024**
642
32,100
265
200
372
106
729
202
2
None|**2025**
738
44,280
556
100
664
87
1,131
219
2
20 beneficiaries|**Numerical**
**Change**
+96
+12,180
+291
-100
+292
-19
+402
+17
0
New initiative|**% Change**| |---|---|---|---|---| |||||
+15%
+38%
+110%
-50%
+79%
-18%
+55%
+8%
0%
-| ## **FINANCIAL REVIEW** The charity is funded mainly by donations from family members, friends, and the public at large. The trustees have been astounded by the level of support during the year, with donations exceeding £120,887 (2024 - £92,729). Expenditure was £97,036 (2024 - £87,662). The Statement of Financial Activities gives full details of the income and expenses during the period. ## **FUTURE PROJECTS** Continue to deliver aid in Pakistan in the form of our Food Projects of Donate a Degh cooked Meals/ Family Monthly Food Packs/Sadaqah Sacrifice Meat and Chicken to those individuals, families, and communities in need. Continue to deliver Aid in the form of Water Hand Pumps to provide safe and clean drinking water to WHO standards. Continue to deliver Wheelchair project to provide mobility aids to those in need. Assist with sustainable income generating projects. Assist socially deprived communities with infrastructure to make their lives better in the form of suitable homes, places of communal interest such as educational establishments for children and adults, community centres and places of worship. Make the general public more aware through social media platforms and advertise more our work. Enhance and develop our operational structures to ensure we are in line with Charity Commission guidelines and fundraising regulations. Increase our volunteers to assist with fundraising activities amongst others. Friends of charity International Report of the Trustees For the Year Ended 31 October 2025 ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** Friends of Charity International under its constitution is a UK registered charity. It is a Charitable Incorporated Organization, and its governing document is CIO. ## **Risk management.** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Key risks include financial oversight, funds transfer risks, project delivery risks in overseas jurisdictions, and safeguarding considerations. Regular financial monitoring, segregation of duties, and oversight of partner delivery mechanisms are in place to manage these risks. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Charity Number** 1197028 ## **Principal address** Red Roofs Valencia Road Stanmore HA7 4JL ## **Trustees** The trustees serving during the period were as follows. Mrs Shahzea Fathima Abbas Tahir – Chairman Prof Hasan Imam Syed Tahir Mr Syed Haider Zain Hasan Tahir Mr Syed Shah Faisal Abbas Mrs Nageena Tasneem Hussain Mr Nawazish Shah ## **Independent examiner** Daniel Consultancy Morritt house 54-60 Station Approach South Ruislip HA4 6SA Approved by order of the board of trustees on 2 April 2026 and signed on its behalf by: _Shahzea Tahir_ …………………………………………………………… Mrs Shahzea Fathima Abbas Tahir - Trustee Independent Examiner's Report to the Trustees of Friends of charity International ## **Responsibilities and basis of report** I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 October 2025. As the charity's trustees, 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 (other than that disclosed below *) which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - 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. …………………………………… Sri Para Pragash FCCA Daniel Conultancy 54-60 Station Approach South Ruislip HA4 6SA 2 April 2026 Friends of charity International Statement of Financial Activities For the year ended 31 October 2025 |Notes
**INCOME AND ENDOWMENTS FROM:**
Donation and legacies
2
**Total**
**EXPENDITURES ON**
Charitable activities
3
**NET INCOME**
**TOTAL FUNDS CARRIED FORWARD**|**2025**
£
Unrestricted
Fund
120,887
**120,887**
97,036
**23,851**
**23,851**|**2024**
£
Unrestricted
Fund
92,729| |---|---|---| |||**92,729**
87,662| |||**5,067**| |||**5,067**| The notes form part of these financial statements Page 6 Friends of charity International ## Balance Sheet ## At 31 October 2025 |Notes
CURRENT ASSETS
Cash at bank
Other current assets
6
CREDITORS
Amounts falling due within one year
7
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
8
Unrestricted funds
Surplus/(Defecit)
TOTAL FUNDS|**2025**
£
Unrestricted
Funds
81,933
-
**81,933**
(1,500)
**80,433**
**80,433**
**80,433**
**56,583**
**23,851**
**80,433**|**2024**
£
Unrestricted
Funds
57,818
565| |---|---|---| |||**58,383**
(1,800)| |||**56,583**| |||**56,583**| |||**56,583**| |||**51,516**
**5,067**| |||**56,583**| The financial statements were approved by the Board of Trustees on 2 April 2026 and were signed on its behalf by: ……………………………………………………………….. Mrs Shahzea Fathima Abbas Tahir - Trustee The notes form part of these financial statements Page 7 Friends of charity International Notes to the Financial Statements for the year ended 31 October 2025 ## **1** . **ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. The financial statements have been prepared under the historical cost convention. Friends of Charity International meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognized at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). ## **Statement of cash flows** The Trustees have taken advantage of the exemption in SORP FRS 102 from including a cash flow statement in the financial statements on the grounds that the charitable company is small. ## **Income** All income is recognized in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognized as expenditure as soon as there is a legal or constructive obligation committing th e charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. The charity has no restricted funds. ## **Financial instruments** The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognized at transaction value and subsequently measured at their settlement value. ## **2. INCOME FROM DONATIONS AND LEGACIES** ||2025 2024| |---|---| ||£ £| |**Unrestricted Funds**|| |Donations received|120,887 92,229| |Gift Aid|- 500| ## **3. CHARITABLE ACTIVITIES COSTS** Direct costs Support costs Totals (See note 4) £ £ £ Charitable Activities 94,032 3,004 97,036 Page 8 Friends of charity International Notes to the Financial Statements - continued for the year ended 31 October 2025 ## **4. DIRECT COSTS OF CHARITABLE ACTIVITIES** |
Charitable project expenses

Marketing and advertising

Insurance

Website and Software costs

Bank charges

Exchange difference

Telephone

Printing and stationery
Subscription & Legal

Training

|**2025**
**2024**
£
£
89,885
80,038
-
67
410
149
689
610
2,041 1,011
89 (246)
86 78
99 151
733
90
- 35
94,032 81,983| |---|---| ## **5. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the period ended 31 October 2025. Trustees' expenses There were no trustees' expenses paid for the period ended 31 October 2025. ## **6. CURRENT ASSETS: AMOUNTS FALLING DUE WITHIN ONE YEA** |Prepayment
Other debtors|**2025**
**£**
0.00
0.00
-|**2024**
**£**
115,.00
450.00| |---|---|---| |||565.00| ## **7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ||**2025**|**2024**| |---|---|---| ||**£**|**£**| |Trade creditors|1,500.00|1,800.00| Page 9 Friends of charity International Notes to the Financial Statements - continued for the year ended 31 October 2025 ## **7. MOVEMENT IN FUNDS** |Unrestricted Funds
General Fund
TOTAL FUNDS|Opening
Funds
56,583.00
56,583.00|Net movement
in funds
23,851,.00
23,851.00|At
31.10.25
80,434.00| |---|---|---|---| ||||80,434.00| Net movement in funds, included in the above are as follows: Incoming Resources Movement in resources expended funds £ £ £ Unrestricted funds General fund 120,887 (97,036) 23,851 TOTAL FUNDS 120,887 (97,036) 23,851 ## **Purpose of unrestricted Funds** ## General The purpose of the general fund is to deliver the charity's objects and help meet the charity's obligations in respect of public benefit. Page 10 Friends of charity International Detailed Statement of Financial Activities for the year ended 31 October 2025 |**INCOME AND ENDOWMENT**
**Donations and legacies**
Donations
Gift Aid
**Total Incoming Resources**
**EXPENDITURE**
**Charitable activities**
Charitable project costs
**SUPPORT COSTS**
**Management**
Marketing and advertising
Insurance
Website and Software costs
Bank charges
Repairs and maintenance
Subscription
Exchange difference
Telephone
Printing and stationery
Training
**Governance Costs**
Accountancy fees
Legal and professional fees
**Total resource expended**
**Net Income**|**2025**
£
120,887
-
**120,887**
89,885
**89,885**
-
410
689
2041
-
133
89
86
99
-
**3,547**
1,950
1,654
**3,604**
**97,036**
**23,851**|**2024**
£
92,229
500| |---|---|---| |||**92,729**
80,038| |||**80,038**
67
149
610
1011
-
90
-246
78
151
35| |||**1,945**
1,800
3,879| |||**5,679**| |||**87,662**| |||**5,067**| This page does not form part of the statutory financial statements. Page 11