Company registration number: 12598788 Charity registration number: 1206934 **GIVING FOUNDATION TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025** Hamilton Black Accountants ACCA Trust House, Floor 1 5 New Augustus Street Bradford West Yorkshire BD1 5LL ## **Giving Foundation Contents** ||**Page**| |---|---| |Trustees' Report|1—2| |Independent Examiner's Report|3| |Statement of Financial Activities (including Income and Expenditure Account)|4| |Statement of Financial Position|5| |Notes to the Financial Statements|6—7| |The following pages do not form part of the statutory accounts:|| |Detailed Statement of Financial Activities (including Income and Expenditure Account)|8| ## **Giving Foundation Company No. 12598788 Trustees' Report For The Year Ended 31 May 2025** The trustees present their report and the financial statements for the year ended 31 May 2025. ## **Objectives and Activities** ## **Aims and Objectives** 1. The prevention or relief of poverty in Pakistan by providing or assisting in the provision of education, training and all the necessary support designed to enable individuals to generate a sustainable income and be self-sufficient. 2. To advance the education of children and young people in Pakistan by the provision of grants, equipment and materials that they could not otherwise afford to enable them to continue their education ## **Reference and Administrative Details** ## **Trustees** Mr Asif Qureshi - Chair Mr Yusuf Saddique - Trustee Mr Muhammad-Israr Munir - Trustee ## **Charity Number** 1206934 ## **Company Number** 12598788 ## **Registered Office** Bellevue Business Centre 187 Manningham Lane Bradford BD8 7HP ## **Independent Examiner** Hamilton Black Accountants ACCA Hamilton Black Accountants ACCA Trust House, Floor 1 5 New Augustus Street Bradford West Yorkshire BD1 5LL Page 1 ## **Giving Foundation Trustees' Report (continued) For The Year Ended 31 May 2025** ## **Small Company Rules** This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The trustees' report was approved by the board of trustees and signed on its behalf by: Mr Asif Qureshi Trustee 27/02/2026 Page 2 ## **Giving Foundation Independent Examiner's Report to the Trustees of Giving Foundation For The Year Ended 31 May 2025** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2025. ## **Responsibilities and Basis of Report** As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent Examiner's Statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 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. Hamilton Black Accountants ACCA 27/02/2026 Trust House, Floor 1 5 New Augustus Street Bradford West Yorkshire BD1 5LL Page 3 ## **Giving Foundation Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 May 2025** |**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
**EXPENDITURE ON:**
Raising funds
**4**
Charitable activities:
**4**
**NET INCOME/(EXPENDITURE)**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**8**|**2025**
**Restricted**
**funds**
**£**
22,828| |---|---| ||(22,828)| ||-| ||-
-| ||-| The notes on pages 6 to 7 form part of these financial statements. Page 4 ## **Giving Foundation Statement of Financial Position As At 31 May 2025** |**Notes**
**NET ASSETS**
**FUNDS OF THE CHARITY**
**TOTAL FUNDS**
**8**|**Unrestricted**
**funds**
**£**
-|**Restricted**
**funds**
**£**
-|**2025**
**Total**
**funds**
**£**
-| |---|---|---|---| ||||| ||||-| For the year ending 31 May 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. On behalf of the board Mr Asif Qureshi Trustee 27/02/2026 The notes on pages 6 to 7 form part of these financial statements. Page 5 ## **Giving Foundation Notes to the Financial Statements For The Year Ended 31 May 2025** ## 1. **General Information** Giving Foundation is a company limited by guarantee, incorporated in England & Wales, registered number 12598788 and registered charity number 1206934. The registered office is Bellevue Business Centre, 187 Manningham Lane, Bradford, BD8 7HP. ## 2. **Accounting Policies** ## 2.1. **Basis of Preparation of Financial Statements** The financial statements 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" and the Companies Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. ## 2.2. **Incoming Resources** All income is generated via donations received from individuals and companies. ## 2.3. **Cash and Cash Equivalents** Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. ## 3. **Income from Donations and Legacies** |.
**Income from Donations and Legacies**|| |---|---| ||**2025**| ||**Restricted**| ||**funds**| ||**£**| |Donations and gifts|22,828| ## 4. **Analysis of Expenditure** |Raising funds
5.
**Support Costs**|**Activities**
**undertaken**
**directly**
**£**
22,764|**Support**
**costs**
(see note 5)
**£**
64|**2025**
**Total**
**£**
22,828| |---|---|---|---| ||||| |.
**Support Costs**|| |---|---| ||**2025**| ||**Raising**| ||**funds**| ||**£**| |General administration|64| ## 6. **Average Number of Employees** Average number of employees during the year was: NIL Page 6 ## **Giving Foundation Notes to the Financial Statements (continued) For The Year Ended 31 May 2025** ## 7. **Debtors** |.
**Debtors**||||| |---|---|---|---|---| |**Due within one year**
Other debtors
.
**Movement in Funds**
**Restricted funds**
General restricted fund
**Total funds**|**As at 1 June**
**2024**
**£**
-|**Income**
**£**
22,828|**Expenditure**
**£**
(22,828)|**2025**
**£**
(1,309)| |||||**As at 31 May**
**2025**
**£**
-| ||-|22,828|(22,828)|-| 8. **Movement in Funds** ## 9. **Transactions with Trustees** During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows: **2025 £** ## 10. **Related Party Disclosures** ## 11. **Company limited by guarantee** The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1. Page 7 ## **Giving Foundation Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 May 2025** |**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations and gifts
**EXPENDITURE ON:**
**Raising funds**
Purchases
Legal fees
**NET INCOME/(EXPENDITURE)**|**2025**
**Total**
**funds**
**£**
22,828| |---|---| ||22,828| ||22,828
(22,764)
(64)| ||(22,828)| ||(22,828)| ||-| Page 8