THE GIVING HAND FOUNDATION Charity No. 1207035 Trustees, Report and Unaudited Accounts 31 October 2024 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Contents Pages Trustees, Annual Report Independent Examiner's Report Statement of Financial Activities Itol 2to2 3to3 Balance Sheet 4t04 Statement of Cash flows 5t05 Notes to the Accounts 6tolO Detailed Statement of Financial Attivities li Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Trustees Annual Report The trustees present their report with the unaudited financial ststements of the charity for the period ended 31 October 2024. REFERENCE AND ADMINISTRATIVE DETAILS Charity No. 1207035 Trustees The following trustees served during the year: Z. BADAT A. GHANI Y. TADWALA A¢countpnts SG ACCOUNTANCY SERVICE5 LTD 296 GARSTANG ROAD PRESTON LANCASHIRE PR2 9RX Statement of trustees, responsibilities in relation to the financial statements The charity trustees are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The trustees are 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 provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and her)ce taking reasonable steps for the prevention and detection of fraud and other irregularities. signed on behalf of the charity's trustees Z. BADAT Trustee 26 August 2025 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Independent Examiners ReF￿rt Independent Examiner's Report to the trustees of THE GIVING HAND FOUNDATION I report to the trustees on my examination of the financial statements of THE GIVING HAND FOUNDATION for the period ended 31 October 2024. Responsibilities and basis of report As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 20111'the Act'l. I report in respect 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 Commission under section 14515llbl of the Att. Independent examiner's statement As the charity's gross income exceeded £250.0(M) your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination by being a qualified member of F.l.P.A. I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination Biving 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 those records; or the financial statements do not comply with the applicable requirements concerning the form and content of financial staternents 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 rbot 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 financial statements to be reached. SIDDIQGANI SG ACCOUNTANCY SERVICES LTD 296 GARSTANG ROAD PRESTON LANCASHIRE PR2 9RX 26 August 2025 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Statement of Financial Artivitie5 for the period ended 31 Ortober 2024 Unrestricted funds Total funds 2024 2024 Notes Income and endowments from: Donation5 and legacie5 396,772 396,772 Total 396,772 396,772 Expendlture on: Charitable activities Other 298,477 8,280 298,477 8,280 Total 306,757 306,757 Net gains on investments Net income 90,015 90,015 Transfers between funds Net income before other gains111055es) 90,015 90,015 Other gains and losses Net movement in funds 90,015 90,015 Reconciliation of funds: Total funds carrled forward 90,015 90,015 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Balance Sheet at 31 October 2024 Charity No. 1207035 2024 Current assets Cash atbankand in hand 90,495 90,495 14801 90,015 Creditors: Amount falling due within one year Net current assets Total assets less current liabilities 90.015 Net assets excluding pension asset or liability 90,015 Total net assets 90,015 The funds of the charity Restrlcted funds Unrestrlcted funds General funds ,015 90,015 Reserves Total funds 90,015 Approved by the trustees on 25 August 2025 And signed on their behalf by.. Z. BADAT Trustee 26 August 2025 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Notes to the Accounts for the period ended 31 Ortober 2024 l Accounting policies Basis of preparation The finarncial statements have been prepared in accordance with Statement of Recommended Practice- Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic rf Ireland IFRS 1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Charities Act 2011. Change in basis of accounting or to previous accounts There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Designated funds Revaluation funds Restricted funds Income Recognition of income Income is included in the Statement of Financial Activities ISOFAI when the charity becomes entitled to, and virtually certain to receNe, the income and the amount of the income can be measured with sufficient reliability- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SOF Donations and legacies Volvntary income received by way of grants, 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 as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and rnaterial. 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. Gains/llos5e51 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 This includes any gain or loss on the sale of investments. Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Notes to the Accounts Expenditure Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered. and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising 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 servites in the furtherance of its objects, including the making of Erants 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 year but not yet paid. These include those costs associated with meeting the constitutional and statutory requirements of the Charity. including any audit/independent examination fees, 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 activity- Grants payable Governance costs Other expenditure Taxation The charity is exempt from tax on its charitable activities. Freehold investment propertv 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 they arise. Trade and other debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments 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, demand deposits with banks and other short-term highly liquid investments with original maturities 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 overdraft5 that are repayable on demand and form an integral part of the company'5 cash rnanagement. Trade and other creditors Short term creditors are measured at the transaction price. Other creditors and provisions are recognised 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 recognised at their settlement amount after allowing for any trade discounts due. Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Notes to the Accounts 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 transartion occurred. All exchange differences are are taken into account in arriving at net income/expenditure. In the event that lease incentives are received to enter into operating leases. such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduttion of rental expense on a straight-line basis. Recelpt of donated goods. facllltles and servlces All donated goods, facilities and services received are retoBnised within incoming resources and expenditure at an estimate of the value to the charity. 2 Income from donations and legacies Unrestrlrted Total 2024 396,772 396,772 396,772 396,772 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Notes to the Accounts 3 Expenditure on charitable artivities Unrestrirted Total 2024 Expenditure on charitable octivities 298,477 298,477 Governonce costs 298,477 298,477 4 Other expenditure Unrestrirted Total 2024 General administrative costs 7,800 Legal and professional costs 480 480 8,280 8,280 5 staff costs No employee received emoluments in excess of £60,(X)O. 6 Creditors: amounts falling due within or)e year 2024 Other creditors 480 480 7 Movement in fund5 Incoming sources (including other gains11055es At31 Ortober 2024 Resource5 expended Restricted funds: Unrestricted funds: General funds 396,772 1306,7571 90,015 Total funds 396.772 1306.7571 90,015 8 Analysis of net assets between funds Unrestricted funds Total Net currernt assets 90,015 90,015 90,015 90,015 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Notes to the Accounts 9 Reconciliation of net debt At31 Ottober Cash flows 2024 Cash and cash equivalents 90,495 90,495 90,495 90,495 Net debt 90,495 90,495 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Detailed Statement of Financial Artivities for the period ended 31 Ortober 2024 Unrestritted funds 2024 Total funds 2024 Income and endowments from: Donations and legacies 396.772 396,772 396,772 396,772 Total income and endowments 396,772 396,772 Expenditure on: Charitable activities 298.477 298.477 298,477 298,477 Total of expenditure on charitable activities 298.477 298,477 General administrative costs, including depreciation and amortisation Bank charges 7,800 7.800 7,800 7,800 Legal and professional costs Audit/lndependent examination fees 480 480 480 Total of expenditure of other costs Total expenditure Net gains on investments 8.280 8,280 306.757 306,757 Net income 90,015 90,015 Net Income before other gainslllosses) Other Gairns 90.015 90,015 Net movement in funds 90.015 90.015 Reconciliation of funds: Total funds brought forward Total funds carried forward 90,015 90,015 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only.