BASEER WELFARE INTERNATIONAL Charlty No. 1206763 Trustee's Report and Unaudlted Accounts 31 January 2026 BASEER WELFARE INTERNATIONAL Contents Pages Trustee'5 Annual Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Statement of Cash flows 12 Notes to the Account5 6toll Detailed Statement of Financial Activities 13to14 Page I BASEER WELFARE INTERNATIONAL Trustees Annual Report The trustee presents thelr report with the unaudited financial statements of the charity for the year ended 31 January 2026. REFERENCE AND ADMINISTRATIVE DETAILS Charity No. 1206763 Princlpal Office 187 Barrows Road Birmingham BII ITH Trustee The following trustee Served during the year: Trustees holding title to charity property Mudassar Baseer Mohammad Haroon Yessar Siddique Shabnam Baseer Key Management Personnel Chalr Accountants Mudassar Ba5eer TAS Accountants 412 High Street Smethwick West Midlands 866 3PJ The trustee 15 responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provision5 of the Trust deed. The Trustee is also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the preVent￿On and detection of fraud arid other irregularitles. Signed Trustee 31 January 2026 Page 2 8ASEER WELFARE INTERNATIONAL Independent Examiners Report Independent Examiner's Report to the trustee of BASEER WELFARE INTERNATIONAL I report to the trustees on my examination of the financial statements of BA5EER WELFARE INTERNATIONAL for the year ended 31 january 2026. Responsibilities and basis of report As the charity's trustee you are responsible for the preparation of the financial Statements in accordance with the requirement5 of the Charities Act 20111'the Act'l- I report iri re5pe¢t of my examination of the charity's financial statements 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 Comrnission under section 14515llbl of the Act. Independent examiner's statement I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination givlng me cause to believe that in any material respect.. the accounting records were not kept in respect of the charity as required by section 130 of the Act,. or the financial statements do not accord with th05e records,. or the financial staternents do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair, view which is not a matter considered a5 part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attentlon should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. m/ zf.... TAS Accountants 412 High Street Srnethwick West Midlands B66 3P1 31 january 2026 Page 3 BASEER WELFARE INTERNATIONAL Statement of Financial Activities for the year ended 31 January 2026 Unrestricted funds Total funds 2026 2026 Notes Income and endowments from.. Donations and legacies 23,323 23,323 Total 23,323 23,323 Expenditure on: Raising fund5 Charitable activitie5 Other 200 21,578 50 21,578 50 Total 21,828 21.828 Net gains on investments Net income 1,495 1,495 Transfers between funds Net income before other gains/llossesl 1,495 1,495 Other gains and losses Net movement in funds 1,495 1,495 Reconciliation of funds: Total funds carried forward 1,495 1,495 Page 4 BASEER WELFARE INTERNATIONAL Balance Sheet at 31 JanLtary 2026 Charity No. 1206763 2026 Current a55etS Cash at bank and in hand 1.495 1,495 Net current assets 1,495 Total assets less current liabilities 1,495 Net assets excluding pension asset or liability 1,495 Total net assets 1,495 The funds of the charity Restricted funds Unrestricted funds General fund5 1,495 1,495 Reserves Total funds 1,495 Approved by the trustees on 31 January 2026 And slgned on their behalf by.. Trustee 31 January 2026 Page 5 BASEER WELFARE INTERNATIONAL Notes to the Accounts lor the year ended 31 January 2026 l Accounting policies Basis of preparttlon The financial statements have been prepared In accordance wlth Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland IFRS 1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republit of Ireland IFRS 1021 and the Charities Act 2011. Change in basls of accountlng or to previous accounts There has been no change to the accounting policie5 Ivaluation rules and method of accounting) since last year and no changes have been made to accounts for previoijs years. Fund a¢¢ounting Unrestricted fund5 These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. These are unre5trlcted fund5 earmarked by the trustees for particular piirposes. These are unrestricted funds which include a revaluation reserve represeiiting the restatement of investment assets at their market values. Thesp are available for use subject to restrlction5 imposed by the donor or through terms of an appeal. Designated funds Revaluation fLsnds Restricted funds Income Recognition of income Income is included in the Statement of Financial Activities ISOFAI when the charity becomes entltled to, and vlrtually certaln to receive, the income and the amount of the income can be measured with sufficient reliability. Income wlth related Where income has related expenditure the income and related expenditure 15 expendlture reported gross in the SOFA. Donation5 and Voluntary income received by way of granls, donations and gifts is included in the the SOFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SOFA at the same time a5 the donations and gifts glftldonation to whlch It relates. Donated services These are only included in income Iwith an equivalent amount in expenditure) and facllitSes where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is Included In the accounts when receivable. Gainslllossesl on This includes any gain or loss resulting from revaluing Investments to market value revaluation of fixed at the end of the year. assets Gains/llossesl on investment assets legacies This includes any gain or loss on the sale of investments. Page 6 BASEER WELFARE INTERNATIONAL Notes to the Accounts Expenditure Recognition of expenditure Expenditure is recognised on an accruals basi5. Expenditure Includes any VAT which cannot be fully re¢overed, and is reported as part of the expenditure to which it relates. Expendilure on These comprise the costs associated with attracting voluntary income, fLJndraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the yeai but not yet paid. These Include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/indeperTrdent examination fee5, costs linked to the strategic management of the Charity, together with a Share of other administration costs. These are support costs not allocated to a particular activlty. Grants payable Governance costs Other expenditure Taxation The charity Is exempt from tax on its charitable activities. Freehold investment property Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as thev arise. Stocks Stock is included at the lower of cost or net reallsable value. Donated items of stock are recognSsed at falr value which is the amount the charity would have been willing to pay for the items on the open market. Trade and other debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayrllents are valued at the amount prepaid net of any trade discounts due. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, dernand deposits with banks and other 5hort-term highly liquid inve5ttrnent5 Wlth original maturitie5 of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalent5 are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Trade and other creditor5 Short term credltors are measured at the transaction price. Other creditor5 and provisions are fecogni5ed where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally re¢ogntsed at their Settlement amount after allowing for any trade discounts due. Page 7 BASEER WELFARE INTERNATIONAL Notes to the Accounts Research and development Expenditure on research and development is written off in the year in which it is incurred. Foreign currencies Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are are taken into account in arriving at net income/expenditure. Leased assets Where the charlty enter5 into a lease which entalls taking substantially all the risks and rewards of ownèrship of an asset, the l@ase is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases. Assets held under finance leases are inltlally recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance experises are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned asset5. Operating lease payments are recognised as an expense on a 5traight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised a5 a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a stralght-line basis. Pension costs The charity operate5 a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributlons Into a separate entSty. Once the contributions have been paid the charity ha5 no further payments obligations. The contributlDns are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held Separately from the charity In independently administered funds. Receipt of donated goods, facilities and services All donated goods, facilities and services received are recognised within Incomlng resources and expenditure at an estimate of the value to the charity. Page 8 BASEER WELFARE INTERNATIONAL Notes to the Accounts 2 Statement of Financlal Activities - prior year Unrestricted funds Total funds Income and endowments from: Donations and legacies Total 23,323 23,323 23,323 23,323 ExpenditLtre on: Raising funds Charitable activitie5 250 21,578 250 21,578 Total 21,828 21,828 Net income 1,495 1,495 Net income beforè other gains/llossesl Other gains and losses.. Net movement in funds 1,495 1,495 1,495 1,495 Recontiliation of funds: Total funds carried forward 1,495 1,495 3 Income from donatlOn5 and le8acie5 Unrestricted Total 2026 23,323 23,323 23,323 23,323 4 Expenditure on ralsSng fund5 Unrestricted Total 2026 Costs of generating voluntGrry income 200 21X) 200 2(K) Page 9 BASEER WELFARE INTERNATIONAL Notes to the Accounts 5 Expenditure on charitable activities Unrestricted Total 2026 Expenditure on choritable activities 21,578 21,578 Governance costs 21,578 21,578 6 Other expenditure Unrestrlcted Total 2026 General administrative costs 50 50 50 50 7 Staff cost5 No employee received emoluments in excess of £60,000. 8 Movement funds Incoming resources At31 lin¢ludlng other gainsllosses Rèsources expended January 2026 Restricted funds: Unrestricted funds.. General funds 23,323 121,8281 1,495 Total funds 23,323 121,8281 1,495 9 Analy515 of net assets between funds Restrlcted funds Total Net current assets 1,495 1,495 1,495 1,495 Page 10 BASEER WELFARE INTERNATIONAL Note5 to the Accounts 10 Reconciliation of net dèbt At31 January 2026 Cash flows Cash and cash equivalents 1,495 1,495 1,495 1,495 Net debt 1,495 1,495 Page 11 BASEER WELFARE INTERNATIONAL Detailed Statement of Financial Activities for the year ended 31 January 2026 Unrestricted funds 2026 Total funds 2026 Income and endowments from.. Donations and legacies 23,323 23,323 23,323 23,323 Total income and endowment5 23,323 23,323 Expenditure on.. Cost5 of generating donations and legacies 200 200 200 200 Total of expendlture on raising funds 200 200 Charitable activities 21,578 21,578 21,578 21,578 Total of expenditure on charitable actlvities 21,578 21,578 General adrllinistrative costs, including depreciation and amortisatSon Bank charges 50 50 50 50 Total of expendlture of other Costs Total expenditure Net gains on investments 50 50 21,828 21,828 Net income 1,495 1,495 Net income before other gainslllossesl Other Gains 1,495 1,495 Net movement In funds 1,495 1,495 Reconciliation of funds: Total funds brought forward Total funds tarrled forward 1,495 1,495 Page 12