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2025-03-31-accounts

Charity registration number: 1202372 Company registration number: 13249412

THE NAZIR AWAN FOUNDATION

(A CHARITABLE COMPANY LIMITED BY GUARANTEE)

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

THE NAZIR AWAN FOUNDATION

CONTENTS

FOR THE YEAR ENDED 31 MARCH 2025

_______________

Pages
Legal and Administrative Information 2
Trustees’/Directors’ Report 3 - 7
Independent Examiner’s Report 8 - 9
Statement of Financial Activities 10
Balance Sheet 11
Cash Flow Statement 12
Notes to the Financial Statements 13 - 20

1

THE NAZIR AWAN FOUNDATION

LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2025

_______________

Trustees/Directors Amer Khan Awan Chair
Nadia Awan
Nasreen Awan
Tania Awan
Zara Awan
Principal Address 24 Great Hampton Street
Birmingham
B18 6AA
Charity registration number: 1202372
Company registration number: 13249412
Independent Examiner Mohammad Ansari
Ansari & Co – Charity Accountants
Kings Court
17 School Road
Birmingham
B28 8JG
Bankers National Westminster Bank Plc
Birmingham
B2 4BF

2

TRUSTEES’/DIRECTORS’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

THE NAZIR AWAN FOUNDATION

_______________

The Trustees (who are also directors of the charity for the purposes of the Companies Act) present their report and independently examined financial statements for the year ended 31 March 2025.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice (SORP), 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).

Structure, governance and management

Governing document/Constitution

THE NAZIR AWAN FOUNDATION is a charitable company and is also registered as a charity. The company was incorporated on 08 March 2021 (Company number: 13249412) and established under a Memorandum of Association (as last updated on 28 February 2023), which established the objects and powers of the charitable company and is governed under its Articles of Association. The charity was registered with the Charity Commission on 17 March 2023, with Charity number 1202372.

Recruitment and training of Trustees/Directors

The Board of Trustees/Directors currently consists of members who were recruited due to their commitment and expertise. Role descriptions, where applicable, are issued to each Trustee and an induction is given setting out the obligations of a Trustee. The list of current Trustees/Directors can be found on page 2 of this document.

Trustees

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Organisational structure

The Charity is principally based in Birmingham (UK) but works with donors and organisations across the United Kingdom and abroad. The Trustees/Directors are responsible for the governance of the Charity, and the day-to-day management is performed by a team of volunteers and consultants when required.

Volunteers

The charity is being run through the kind help of committed volunteers. The Trustees/Directors would like to thank all the volunteers without whom the Charity would not be able to run.

3

THE NAZIR AWAN FOUNDATION

TRUSTEES’/DIRECTORS’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

_______________

Related parties

There were no related party transactions in the year or the prior year.

Keys risks and uncertainties

The Trustees/Directors actively review the major risks which the Charity faces on a regular basis, in particular those relating to its operations and finances. They are satisfied that systems are in place to mitigate the charity’s exposure to the major risks. The risk management strategy comprises:

The strategy will be reviewed regularly by the Trustees/Directors.

Aims, objectives and activities

Aims, objectives and intended impacts

Objects:

(1) To advance such charitable purposes (according to the law of England and Wales) for the public benefit as the trustees see fit from time to time, primarily by providing grants to registered charities and/or other organisations with a particular focus on poverty, relief of need, and young people.

(2) To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity, or disability, financial hardship or social circumstances with the object of improving their conditions of life.

Public benefit statement

The section of this report above entitled ‘Aims, objectives and activities’ sets out the aims and priorities of the Charity. The Trustees/Directors have considered this matter, in conjunction with the guidance contained in the Charity Commission’s general guidance on public benefit, and have concluded:

4

TRUSTEES’/DIRECTORS’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

THE NAZIR AWAN FOUNDATION

_______________

Review of achievements and performance for the year

Mental Health

2024 to 2025 has been quite a busy year for the Nazir Awan Foundation. We started off the year supporting the great work of the British Asian Trust; contributing by way of grant to raise awareness and helping the people of South Asia with mental health.

Food

With Ramadhan approaching, we teamed up with the Shahid Afridi Foundation raising funds to provide food parcels to those that were affected by the severe floods in Pakistan; these food parcels provided a family of 5 with food for the entire month of Ramadhan.

Gaza

In May 2024, The Nazir Awan Foundation made a donation to Humanity without Borders for their ongoing support for the victims of Gaza. Alongside for the help in Gaza, we donated 2,500 hot meals through the delivery partner Islamic Relief.

In March 2025, with the help of a few donors, we donated £15,000 to another one of our delivery partners for providing food and water to the victims of Gaza.

Local charities

We also supported local charities such as the Luca Foundation and Acorns Children’s Hospice, who we support every year by way of organising a family day to raise these vital funds.

Winter Campaign and Education

In December, we were the chosen charity partner of the IOD and the Pathway to Grow annual dinner. Our aim was to raise funds for two charities; The Shahid Afridi Foundation, to provide vital funds for winter clothing, and for, the Citizens Foundation, who provide free education to those that can not afford this basic right. The Nazir Awan Foundation donated almost 400 Winter packs and also a donation was made to provide two classrooms to the Citizens Foundation, whereby a total of 60 students will be provided free education for the entire year.

We would like to take the opportunity to thank all of our delivery partners.

5

TRUSTEES’/DIRECTORS’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

THE NAZIR AWAN FOUNDATION

_______________

Financial review

The principal source of funding for the Charity is from individual donors. Voluntary donations received in the period amounted to £53,108 (2023-24: £38,118). This increase is due to the fundraising efforts and events which the Trustees and volunteers organised in the year and the generosity of our donors. Charitable expenditure in the period came to £54,556 (2023-24: £25,748). Support costs are kept under tight control and monitored regularly.

Reserves Policy

The Charity holds unrestricted funds which have been provided to the charity via donations and charitable activities. Under the terms of the donations, the charity must retain the assets in perpetuity and can only use the income to support its charitable activities.

The unrestricted funds represent income earned but not yet utilised in supporting charitable activities. At 31 March 2025, the charity held unrestricted and undesignated reserves of £9,478 (2024: £3,756). Restricted funds at the end of the period came to £Nil (2024: £7,170).

Going Concern

The Charity reported a cash outflow for the period of £1,248 (2023-24: Inflow of £4,071) but expects to make an inflow in the coming year. After making further appropriate enquiries and gaining assurances over income levels, the Trustees/Directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future and at least 12 months, as required, from the date of the signing of these financial statements. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Future plans

Planning for another busy year ahead, the Charity is organising a dinner in July 2025 to raise funds for sustainable homes for the victims and families of those in Pakistan, who lost everything due to the recent floods.

We are again chosen charity partners for the IOD and Pathway 2 Grow annual dinner. We will be continuing to support other local charities that work within the UK and abroad and we plan to have our annual dinner again, to be held in early 2026.

The Nazir Awan Foundation has been growing year on year and we now have many people signed up as regular donors. The Board are currently agreeing the plan on how to utilise these funds going forward.

We are proud to be supporting so many charities and at the same time we make sure that these funds are used where we believe the need is highest and most urgent.

The trustees are very confident that we will be doing a lot more for the local charities within the UK and abroad, in the years to come.

6

THE NAZIR AWAN FOUNDATION

TRUSTEES’/DIRECTORS’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

_______________

Statement of Trustees/Directors’ responsibilities

The Trustees/Directors are required to prepare financial statements for each financial year in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which give a true and fair view of the state of affairs of the Charity and the incoming resources and application of resources, including the net income and expenditure for the year. In preparing those financial statements, the Trustees/Directors are required to:

The Trustees/Directors are responsible for keeping adequate 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 the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and all other applicable law. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Accounts preparation

The Trustees/Directors confirm that the accounts comply with current statutory requirements, and with those of the governing instrument.

This report was approved by the Trustees/Directors on 10 November 2025 and signed on their behalf, by:

Amer Khan Awan Chair

7

THE NAZIR AWAN FOUNDATION

INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 MARCH 2025

_______________

Independent Examiner’s Report to the Trustees/Directors of THE NAZIR AWAN FOUNDATION

I report on the financial statements of the charity for the year ended 31 March 2025 are set out on pages 10 to 20.

This report is made solely to the charity’s Trustees/Directors, as a body, in accordance with section 145 and the regulations made under section 154 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s Trustees/Directors those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s Trustees/Directors as a body, for my work, for this report, or for the opinions I have formed.

Respective Responsibilities of Trustees/Directors and Examiner

The Trustees/Directors are responsible for the preparation of the financial statements. The Trustees/Directors consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed.

Having satisfied myself that the company is not subject to audit under charity or company law and is eligible for independent examination, it is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the Trustees/Directors, concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial statements.

8

THE NAZIR AWAN FOUNDATION

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 31 MARCH 2025

_______________

Independent Examiner’s Statement

In the course of my examination, no matter has come to my attention:-

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Signed on 10 November 2025:

Mohammad Ansari

Ansari & Co

Charity Accountants

Birmingham B28 8JG

9

THE NAZIR AWAN FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES (Income & Expenditure Statement) FOR THE YEAR ENDED 31 MARCH 2025

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Unrestricted Restricted
Total
Unrestricted Restricted Total
Funds Funds 2024 Funds Funds 2023
Note £ £ £ £ £ £
Income from:
Donations and legacies 2 13,241 39,867 53,108 8,918 29,200 38,118
Other income 3 - - - 1,300 - 1,300
__ __ __ __ __ __
Total income 13,241 39,867 53,108 10,218 29,200 39,418
__ __ __ __ __ __
Expenditure on:
Raising funds 4 764 -
764
9,599 - 9,599
Charitable activities 5 3,167 50,625 53,792 3,088 23,260 26,348
__ __ __ __ __ __
Total expenditure 3,931 50,625 54,556 12,687 23,260 35,947
__ __ __
__

__
__
Net income/(expenditure)
before transfer 9,310 (10,758) (1,448) (2,469) 5,940 3,471
Transfers between funds (3,588) 3,588 - - - -
__ __ __ __ __ __
Net movement in funds 5,722 (7,170) (1,448) (2,469) 5,940 3,471
Reconciliation of funds
Total funds brought forward 3,756 7,170 10,926 6,225 1,230 7,455
__ __ __ __ __ __
Total funds carried forward 9,478 - 9,478 3,756 7,170 10,926
__ __ __ __ __ __

The notes on pages 13 to 20 form part of these financial statements.

10

THE NAZIR AWAN FOUNDATION

BALANCE SHEET

AS AT 31 MARCH 2025

_______________

2025 2024
Note £ £ £ £
Current assets
Cash at bank and in-hand 14 10,278 11,526
Current liabilities
Creditors (due within 1 year) 9 800 600
__ __
Net current assets 9,478 10,926
__ __
Net assets 9,478 10,926
__ __
Funds
Unrestricted funds: General reserve 10,11 9,478 3,756
Restricted funds 10,11
- 7,170
__ __
9,478 10,926
__ __

The notes on pages 13 to 20 form part of these financial statements.

The financial statements were approved by the Trustees/Directors on 10 November 2025 & signed on their behalf, by:

Amer Khan Awan Chair

11

THE NAZIR AWAN FOUNDATION

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025

_______________ _______________ _______________ _______________
Note 2025
2024
£ £
Cash flows from operating activities:
Net cash provided by operating activities 13 (1,248) 4,071
__ __
Cash flows from investing activities:
None - -
__ __
Net cash provided by investing activities - -
__ __
Increase / (decrease) in cash & cash equivalents
in the reporting period (1,248) 4,071
__ __
Cash & cash equivalents at the beginning of
the reporting period 11,526 7,455
__ __
Cash & cash equivalents at the end of the
reporting period 14 10,278 11,526
__ __

The notes on pages 13 to 20 form part of these financial statements.

12

THE NAZIR AWAN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

_______________

1. Accounting policies

The financial statements have been prepared 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 and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The following principal accounting policies have been applied:

a) Incoming resources

Income includes the total funds received during the period and comprises donations collected directly or by volunteers and income from fundraising events. Income is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty.

Income tax reclaimable under the Gift Aid Scheme is recognised on an accruals basis once income is considered probable.

Donors are given the option to restrict their donation when it is made. Any Gift Aid claimed on restricted donations is classed as unrestricted income.

b) Resources expended and basis of allocation

Expenditure is included when incurred and has been shown in the Statement of Financial Activities inclusive of non-recoverable Value Added Tax.

Expenditure on operational programmes is recognised in the period in which it is incurred.

Currently all costs are directly attributable to specific activities, but where required, certain shared costs will be apportioned to general funds and activities in furtherance of the objects of the Charity.

c ) Funds accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees/Directors in furtherance of the general objectives of the company and which have not been designated for other purposes.

13

THE NAZIR AWAN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

_______________

c ) Funds accounting (cont.)

Designated funds are unrestricted funds earmarked by the Trustees/Directors for particular 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 company for particular purposes. The costs of raising and administering such funds are charged against the specific fund.

d) Tangible Fixed assets

Tangible fixed assets are depreciated per the following rates:

Furniture & Equipment - 20% annually on a straight-line basis

Tangible assets bought for less than £1,000 are not capitalised.

e) Creditors

Trade and other creditors are recognised at the settlement amount due after any trade discount. Accruals are valued at the amount expected to be paid in arrears, net of any trade discounts.

f) Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

g) Financial instruments

The charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable.

h) Judgements in applying accounting policies and key sources of estimation uncertainty

In preparing the Financial Statements, management is required to make estimates and assumptions which affect reported income, expenses, assets, liabilities and disclosure of contingent assets and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates.

The directors consider that there are no significant areas of key judgement or estimation uncertainty.

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THE NAZIR AWAN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

_______________

2. Donations and legacies

Unrestricted Restricted Total Total
Funds Funds Funds Funds
2025 2025 2025 2024
£ £ £ £
Voluntary donations 13,241 39,867 53,108 38,118
___ ___ ___ ___
13,241 39,867 53,108 38,118
___ ___ ___ ___
2(A). Analysis of voluntary donations income
By activity Unrestricted Restricted Total Total
Funds Funds Funds Funds
2025 2025 2025 2024
£ £ £ £
Food & Health - 6,296 6,296 24,820
Water Aid - - - 3,000
General Zakat distribution - 33,571 33,571 1,380
General donations 13,241 - 13,241 8,918
___ ___ ___ ___
13,241 39,867 53,108 38,118
___ ___ ___ ___
3. Other income
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2025 2025 2025 2024
£ £ £ £
Fundraising event ticket sales - - - 1,300
___ ___ ___ ___
- - - 1,300
___ ___ ___ ___

15

THE NAZIR AWAN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

_______________

4. Raising funds

4. Raising funds
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2025 2025 2025 2024
£ £ £ £
Fundraising event costs
764 - 764 9,599
___ ___ ___ ___
764 - 764 9,599
___ ___ ___ ___
5. Charitable expenditure
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2025 2025 2025 2024
£ £ £ £
Grants distributed 2,250 50,625 52,875 24,710
Support costs 917 - 917 1,638
___ ___ ___ ___
3,167 50,625 53,592 26,348
___ ___ ___ ___
5(A). Analysis of grants distributed
By activity Unrestricted Restricted Total Total
Funds Funds Funds Funds
2025 2025 2025 2024
£ £ £ £
Food & Health - 27,625 27,625 14,010
Disasters & Emergencies - 17,000 17,000 6,250
Education - 6,000 6,000 -
UK Grants
2,250 - - 1,450
Water projects - - - 3,000
___ ___ ___ ___
2,250 50,625 52,875 24,710

___
___ ___ ___

16

THE NAZIR AWAN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

_______________

5(B). Support costs

5(B). Support costs
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2025 2025 2025 2024
£ £ £ £
Marketing costs 82 - 82 945
Governance costs 835 - 835 693
___ ___ ___ ___
917 - 917 1,638
___ ___ ___ ___
6. Net incoming resources for the year
2025 2024
£ £
This is stated after charging:-
Independent examiner’s fee 800 600
___ __

7. Staff & Trustees/Directors costs

There were no employees in the period (2023-24: None).

During the period £NIL of expenses were incurred for the reimbursement of Trustees’/Directors’ expenses (2023-24: £Nil). The Trustees/Directors received no other remuneration for this period or the prior period.

8. Volunteers

The charity is being run through the kind help committed volunteers and some consultants who occasionally give their time at heavily discounted rates. The Trustees/Directors would like to thank all the volunteers without whom the Charity would not be able to run. The charity is indebted to the service they have provided.

9. Creditors (due within one year)

9. Creditors (due within one year)
2025 2024
£ £
Accruals 800 600
___ ___
800 600
___ ___

17

THE NAZIR AWAN FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

_______________

10. Statement of funds

Brought Incoming Resources Fund Carried
forward resources expended transfers forward
£ £ £ £ £
2024-25: Current year
(a) Restricted funds
Food & Health 5,580 6,296 27,625 15,749 -
Disasters & Emergencies - - 17,000 17,000 -
Education - - 6,000 6,000 -
General Zakat distribution* 1,590 33,571 - (35,161) -
__ __ ___ ___ ___
Total restricted funds 7,170 39,867 50,625 3,588 -
__ __ ___ ___ ___
* Any Zakat funds which were donated specifically for an activity are included in the activity specific figures
2023-24: Prior year
(a) Restricted funds
Food & Health
1,020 24,820 20,260 - 5,580
Water Aid
- 3,000 3,000 - -
General Zakat distribution* 210 1,380 - - 1,590
__ __ ___ ___ ___
Total restricted funds
1,230 29,200 23,260 - 7,170
__ __ ___ ___ ___

* Any Zakat funds which were donated specifically for an activity are included in the activity specific figures

18

THE NAZIR AWAN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

_______________

10. Statement of funds (cont.)

Brought Incoming Resources
forward resources
expended
£ £
£
2024-25: Current year
(b) Unrestricted funds
General reserve
3,756
13,241
(3,931)
_ _ ___
Total funds
3,756
13,241
(3,931)
__ _____
2023-24: Prior Year
(b) Unrestricted funds
General reserve
6,225
10,218
(12,687)
_ _ _
Total funds
6,225
10,218
(12,687)
_ _____
___
11. Analysis of net assets between funds
(a) Current year
Unrestricted
funds
£
Fund balances at 31 March 2025 are represented by:
Net current assets
9,478
__
Total funds
9,478
__
Fund
transfers
£
(3,588)
___
(3,588)
___
-
_
-
_

Restricted
funds
£
-
__
-
__
Carried
forward
£
9,478
___
9,478
___
3,756
_
3,756
_

Total
funds
£
9,478
___
9,478
___

19

THE NAZIR AWAN FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

_______________

11. Analysis of net assets between funds (cont.)

(a) Prior year
Unrestricted Restricted Total
funds funds funds
£ £ £
Fund balances at 31 March 2024 are represented by:
Net current assets
3,756 7,170 10,926
__ __ ___
Total funds
3,756 7,170 10,926
__ __ ___
12. Related parties
There were no related party transactions in the period.
13. Reconciliation of cash flows from operating activities
2025 2024
£ £

Net income / (expenditure) for the reporting period

(1,448) 3,471
Increase / (decrease) in creditors 200 600
___ ___
Net cash provided by operating activities (1,248) 4,071
___ ___
14. Analysis of cash and cash equivalents
2025 2024
£ £
Cash at bank and in hand 10,278 11,526
___ ___
Total of cash and cash equivalents 10,278 11,526
___ ___

20