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2023-10-31-accounts

Registered Charity Number: 1197201

JAMILA AND HAMIRA FOUNDATION

TRUSTEE REPORT

& FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

JAMILA AND HAMIRA FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

Page
Charity Information 1
Report of the Trustees 2
Statement of Finincial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5-8

JAMILA AND HAMIRA FOUNDATION

CHARITY INFORMATION FOR THE YEAR ENDED 31 OCTOBER 2023

Trustees JAMILA GUHLBAR HAMIRA HANIF MUSRIQ ANJUM

Registered charity number

1197201

Principal and registered office

19-Ermington Crescent. Birmingham.B36 8AP

Page 1

JAMILA AND HAMIRA FOUNDATION

TRUSTEES REPORT

FOR THE YEAR ENDED 31 OCTOBER 2023

The trustees are pleased to present their annual report together with financial statements of the charity for the period ended to 31 October 2023.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Articles

of Association and 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).

Purpose

The prevention or relief of poverty across multiple Asian countries (Bangladesh and Pakistan) for the most vulnerable such as widowed women, orphaned and disabled children,

and the elderly, by provision of access to items, services, and facilities which can be provided by the community contributions.

Mission and strategic objectives

This charity is able to provide grants and collect donations to be used for the purposes set out above.

Our key objectives this year were set in the context of the broader goals we set for the charity. These were:

GRANT MAKING PRINCIPLES

Jamila and Hamira Foundation have made grant donations by supporting the categories outlined

in the purpose in line with the charity grant making policy.

REVIEW OF ACTIVITIES AND ACHIEVEMENTS

Our volunteers carried out research for where little to no help was being provided and the most vulnerable areas mainly far rural areas, Country sides.

In some cases, full day road trips were organised to reach the parts of the country where there is no infrastructure

and people live with very little. We have witnessed firsthand the profound impact of hunger on families who endured days without food We were able to provide 180+ grants to the individuals and communities that fell in the relevant category to support out purpose.

Each one of these grants have been made in line with the charity grant making policy and documented for any audit purposes.

Further charity content material has been produced and gathered through the charity activities, enabling the

charity to potentially look into a website and social media presence for appeal of donations in the future.

This material was also distributed to those donors who wanted to see where their contributions were being spent.

Page 2

JAMILA AND HAMIRA FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2023

Notes
Income
Donations
Donations and grants
3
Income from charitable
activities
Other income
3
Total income
Expenditure
Expenditure on raising funds
Expenditure on charitable
activities
Total expenditure
Net income before taxation
Taxation (charge)/ credit
Net movement in funds
Total funds carried forward at
30 September 2023
Total funds brought forward at
01 November 2022
Unrestrcited
2023
2022
Funds
Total
Total
3,764
3,764
3,522
- -
-
3,764
3,764
3,522
- -
-
3,630 3,630 3,501
3,630 3,630
3,501
134 134
21
-
-
-
134 134
21
155 155
21 21

d.

Page 3

JAMILA AND HAMIRA FOUNDATION

BALANCE SHEET AS AT 31 October 2023

FIXED ASSETS
Notes
Tangible assets
CURRENT ASSETS
Debtors
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
NET CURRENT ASSETS/(LIABILITIES)
Reserves
Unrestricted Funds
2023
2022
£
£
-
-
155
21
155
21
-
-
155
21
-
-
155
21
155
21

The financial statements were approved by the board on ………………......... and signed on their behalf by:

JAMILA GUHLBAR Trustee

Page 4

JAMILA AND HAMIRA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows

Company information

The charity is registered in England and Wales with the Charity Commission. The registered office is 19-Ermington Crescent. Birmingham.B36 8AP

1.1 Accounting convention

The financial statements have been prepared on a going concern basis in accordance with 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 (FRS102) (effective 1 April 2021) ("Charities SORP (FRS102)"), the Financial Reporting Standard applicable in the UK (FRS 102), the Companies Act 2006 and the Charities Act 2011

Assets and liabilities are initially recognised at cost or transaction value unless otherwise stated in the relevant accounting policy notes

On the grounds that the charity comes under the definition of small charities the charitable company has taken advantage of certain exemptions conferred by section 1.11 of FRS102 as follows

Exemption from disclosing the carrying amounts of each category of financial assets and financial

liabilities at the reporting date as required by section 11.41 of FRS 102. p p g p y p y statements

1.2 Going concern

The Trustees have at the time of approving the financial statements a reasonable expectation that the addition, the Trustees have no intention to wind the company up in the foreseeable future. It is considered that there are currently no material uncertainties which impact on the charity being able to continue in its current form. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements

1.3 Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attaching to the item(s) have been met, it is probable that the income will be received and the amount can be measured reliably. Income from grants is recognised when the charity has entitlement to the funds, any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. Where grant income has been received, but the charity has not matched the conditions to become entitled to the income, an income deferral is made

Page 5

JAMILA AND HAMIRA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

1.4 Fund accounting

Unrestricted funds are funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by

donors or which have been raised by the Charity for a particular purpose. Trustees have not classified any funds received as restricted till now

1.5 Expenditure

All 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 apportioned on a basis consistent with the use of the resources

The cost of raising funds includes fundraising event costs, direct campaigns, general information and

public relation costs and their associated support costs

Expenditure on charitable activities relates to grants awarded and associated support costs Irrecoverable VAT is charged as a cost against the activity for which expenditure was incurred

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake

charitable activities. Support costs include administration, finance, human resources, information systems and governance costs which support the services provided to beneficiaries

These costs have been allocated between the costs of raising funds and expenditure on charitable activities

on the basis set out in note 4.

1.6 Tangible fixed assets

It is a policy of the trustees that individual items with a cost below £300 are not capitalised. Depreciation is provided at the following rates and bases to write off the cost of tangible fixed assets over their estimated useful lives by annual instalments, with a full year’s charge in the acquisition year and no

Depreciation is chaged @ 20% reducing balance on Computer and equipment

1.7 Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity held for working capital. Bank overdrafts are shown within borrowing in current liabilities

1.8 Taxation

Entity is a registered charity and as such is a charity within the meaning of schedule 6 of the Finance Act 2010. Accordingly, the Charity is potentially entitled to tax exemption under part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 in respect of income and gains arising

Page 6

JAMILA AND HAMIRA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

2. Allocation of support costs

Support costs are allocated between the various activities of the charity based on an estimate by management of time spent by employees on each activity. Some employees have roles which support more than one activity. The allocation of these costs are considered to be critical to the accounts because they have the ability to materially alter the allocation of costs between expenditure on raising funds and

expenditure on charitable activities

3. Income
Donations & Non -Performance Grants
Donations Received
Other Income
Unrestricted
Total
Total
Income
2023
2022
3,764
3,764
3,522
-
-
-
3,764
3,764
3,522

Page 7

JAMILA AND HAMIRA FOUNDATION

PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2023

Profit/Loss Account
Donations Received
Other income
Sub Total
Expenses
Expenditure on charitable activities
Staff Wages
Insurance
Rent
Rates
Telephone
Travelling and Motor Expenses
Light and Heat
Repairs
Legal & Professional
Accountancy
Advertising
Sundry
Bank charges
Depreciation
Sub Total
2023
3,764
3,764
3,630
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,630
134
2022
3,522
-
2022
3,522.00
3,501
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,501.00
21.00

Page 8