THE GIVING HAND FOUNDATION Charity No. 1207035 Trustees, Report and Unaudited Accounts 31 October 2025 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 Balance Sheet Statement of Cash flows li Notes to the Accounts Detailed Statement of Financial Attivities 12 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 year ended 31 October 2025. 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 28 August 2026 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 year ended 31 October 2025. 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. 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. SG ACCOUNTANCY SERVICES LTD 296 GARSTANG ROAD PRESTON LANCASHIRE PR2 9RX 28 August 2026 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Statement of Financial Artivitie5 for the year ended 31 Ortober 2025 Unrestricted funds Total funds Total funds 2025 2025 2024 Notes Income and endowments from: Donation5 and legacie5 697,272 697,272 396,772 Total 697,272 697,272 396,772 Expendlture on: Charitable activities Other 605,721 13,192 605,721 13,192 298,477 8,280 Total 618,913 618,913 306,757 Net gains on investments Net income 78,359 78,359 90,015 Transfers between funds Net income before other gains111055es) 78.359 78,359 90,015 Other gains and losses Net movement in funds 78,359 78,359 90,015 Reconciliation of funds: Total funds brought forward 90,015 90,015 Total funds carried forward 168,374 168,374 90,015 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Balance Sheet at 31 October 2025 Charity No. 1207035 2025 2024 Current assets Cash atbankand in hand 168,874 168,874 15001 168,374 90,495 90,495 14801 90,015 Creditors: Amount falling due within one year Net current assets Total assets less current liabilities 168.374 90.015 Net assets excluding pension asset or liability 168,374 90,015 Total net assets 168,374 90,015 The funds of the charity Restrlcted funds Unrestrlcted funds General funds 168,374 90,015 168,374 90,015 Reserves Total funds 168,374 90,015 Approved by the trustees on 31 October 2025 And signed on their behalf by: Z. BADAT Trustee 28 August 2026 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Notes to the Accounts for the year ended 31 Ortober 2025 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 attrarting 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 services 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. 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 equivalents 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 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. 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 fLJnctional 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 incomelexpenditure. Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Notes to the Accounts Leased assets Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease 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 initially 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 redurtion of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses 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 assets. Operating lease payments are recognised as an expense OTb a straight-line basis over the lease term. In the event that lease incerbtives are received to enter into operating leases. such intentives are recognised as a liability. The aggregate benefit of incentives is recogni5ed as a reduction of rental expense on a straiEht-line basis. Receipt of donated goods, facilities and servi￿5 All donated goods. facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Notes to the Accounts 2 Statement of Financial Activities- prior year Unrestricted funds Total funds 2024 2024 Income and endowments from: Donations and legacies 396,772 396,772 Total 396,772 396,772 Expenditure on: Charitable activities 298,477 298,477 8,280 Other 8.280 Total 306,757 306,757 Net income 90,015 90,015 Net income before other gain5lllosses) Other gains and losses: Net movement in funds 90,015 90,015 90,015 90,015 Reconciliation of fund5: Total funds carried forward 90,015 90,015 3 Income from donations and legacies Unrestrirted Total Total 2025 2024 697,272 697,272 697,272 697,272 396,772 396,772 4 Expenditure on charitable artivities Unrestricted Total Total 2025 2024 Expenditure on charitable octivities 605,721 605,721 298,477 Governance costs 605,721 605,721 298,477 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Notes to the Accounts 5 Other expenditure Unrestrirted Total Total 2025 2024 General administrative costs 12,692 500 12,692 500 7,800 480 Legal and professional costs 13,192 13,192 8,280 6 Staff costs No employee received emoluments in exce55 of £60,1￿. 7 Creditors: amounts falling due within one year 2025 2024 Other creditors 51K) 51K) 8 Movement in funds Incoming resources (including Atl other November gainsllosses 2024 At31 October Resources expended 2025 Restricted funds: Unrestricted funds- General funds 90,015 697,272 1618,9131 168,374 Total funds 90,015 697,272 1618.9131 168.374 9 Analysis of net assets between funds Unrestricted funds Total Net current assets 168,374 168,374 168,374 168,374 10 ReconcSllatSon of net debt Atl November At31 October 2024 Cash flows 2025 Cash and cash equivalents 90,495 90,495 78,379 78,379 168,874 168.874 Net debt 90,495 78,379 168,874 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Statement of Cash flov for the year ended 31 Ortober 2025 2025 2024 Cash flows from operating activities Net income per Statement of Financial Activiti 78,359 90,015 Adjustments for". Increase in trade and other payables 20 480 Net cash provided by operating activities 78.379 90,495 Net cash from investing attivities Net cash from financing artivities Net increase in cash and cash equivalents 78.379 90,495 Cash and tash equivalents at the be£inninE of the year 90,495 Cash and tash equivalents at the end of the year 168,874 90,495 Components of cash and cash equivalents Cash and bank balances 168,874 90,495 168,874 90,495 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. THE GIVING HAND FOUNDATION Detailed Statement of Financial Artivitie5 for the year ended 31 Ortober 2025 Unrestricted funds 2025 Total funds 2025 Total funds 2024 Income and endowments from: Donations and legacies 697,272 697,272 697,272 697,272 396,772 396,772 Total income and endowments 697.272 697,272 396,772 Expenditure on: Charitable activities 605.721 605.721 605,721 605,721 298,477 298,477 Total of expenditure on charitable activities 605,721 605,721 298,477 General administrative costs, including depreciation and amortisation Bank charges Equipment leasing and hire charges Software, IT SLJPPOrt and related costs iio iio 7,800 11,866 11,866 716 716 12.692 12,692 7,800 Legal and professional costs Audit/lndependent examination fees 51Jl 500 480 5(MJ 500 480 Total of expenditure of other costs Total expendlture 13.192 13,192 8,280 618,913 618,913 306,757 Net gains on investments Net Intome 78.359 78,359 90,015 Net income before other gainslllosses) Other Gains 78.359 78.359 90,015 Net movement In funds 78,359 78.359 90,015 Reconciliation of funds: Total furbds brought forward 90.015 90,015 Total funds carried fo ard 168 374 rLnted by BoltPDF Icl NCH SoftTATare. Free for4&￿9%1￿1 ,374 90,015 THE GIVING HAND FOUNDATION Detsiled statement of Financial Activities Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only.