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2022-06-30-accounts

Page
Report ofthe Trustees 1 to 4
Report ofthe Independent
Auditors		 5 to 7
Statement ofFinancial Activities
Balance Sheet
Cash Flow Statement 10
Notes to the Cash Flow Statement
Notes tothe Financial Statements 12 to 24

2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
Notes E E
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 332,142 66,294 398,436 489,735
Other trading activities 141,875 141,875
Investment
income		 1,455 1,455 1,870
Total 475,472 66,294 541,766 491,605
EXPENDITURE ON
Raising funds
Raising donations
and legacies		 135,050 135,050 97,898
Charitable
activities		 382,174 118,280 500,454 354,133
Total 517,224 118,280 635,504 452,031
NET INCOME/(EXPENDITURE) (41,752) (51,986) (93,738) 39,574
RECONCILIATION
OF FUNDS
Total funds brought forward 340,068 121,807 461„875 422,301
TOTAL FUNDS CARRIED FORWARD 298,316 69,821 368,137 461,875

2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
Notes 5 5 6
FIXEDASSETS
Intangible
assets		 11 1,414 1,414 1,536
Tangible assets 12 1,684 1,684 2,104
3,098 3,098 3,640
CURRENT ASSETS
Debtors 13 19,290 19,290 34,011
Cash at bank 14 291,467 69,821 361,288 451,637
310,757 69,821 380,578 485,648
CREDITORS
Amounts
falling due within one year		 15 (15,539] (15,539) (27,413]
NET CURRENT ASSETS 295,218 69,821 365,039 458,235
TOTAL ASSETSLESSCURRENT LIABILITIES 298,316 69,821 368,137 461,875
NET ASSETS 298,316 69,821 368,137 461,875
FUNDS 16
Unrestricted
funds		 298,316 340,068
Restricted funds 69,821 121,807
TOTALFUNDS 368,137 461,875

2022 2021
Notes 6
Cash flows from operating activities
Cash generated
from operations		 ~91„473) 61,259
Net cash (used in]/provided by operating activities 91,473 61,260
Cash flows from investing activities
Purchase ofintangible
fixed		 assets (330] (1,923)
Purchase oftangible
fixed assets		 (371)
Interest received 1,455 1,870
Net cash provided
by/(used		 in) investing
activities		 1,125 ~424)
Change in cash and cash equivalents in the
reporting period (90,348) 60,835
Cash and cash equivalents at the beginning
ofthe reporting period 451,637 390,802
Cash and cash equivalents atthe end ofthe
reporting period 361,288 451,637
1. RECONCILIATION OF NET (EXPENDITURE)/INCOME OF NET (EXPENDITURE)/INCOME OF NET (EXPENDITURE)/INCOME OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES OPERATING ACTIVITIES
2022 2021
6 5
Net (expenditure]/Income for the reporting period (as per the Statement of
Financial Activities) (93,738] 39,574
Adjustments
for:
Depreciation
charges		 874 919
Interest recewed (1,455) (1,870)
Decrease in debtors 14,721 10,742
(Decrease)/increase in creditors ~11,875) 11,894
Net cash (used in]/provided by operations ~91,473) 61,259
ANALYSIS OF CASH AND CASH EQUIVALENTS
2022 2021
6
Notice deposits (less than 3months] 361,288 451,637
Total cash and cash equivalents 361„288 451,637
3. ANALYSIS OF CHANGES IN NET FUNDS
At 1.7.21 Cash flow At 30.6.22
6
Net cash
Cash at bank 451,637 90,349 361,288
Total 451,637 90,349 361,288

2. DONATIONS
AND LEGACIES		 DONATIONS
AND LEGACIES		 DONATIONS
AND LEGACIES		 DONATIONS
AND LEGACIES
2022 2021
6
Zakat, Etra,ramadan donations 182,380 214,582
Other donations 140,712 140,096
Tax refunds 2,133 1,883
Dhul llajjah 5,741
Xmas 1,175 3,109
332„141 359,670
Lady Fatemah
(A		 S) Charitable Trust - Treatment ofpatients 32,695 8,562
World Sight Day 55,080
Havelian clinic 1,200 3,100
Southern Punjab 25,600 63,200
Gilgit 123
Shahpur Hospital Fund 4,000
Eye Screening camp 2,800
66,295 130,065
398,436 489,735
OTHER TRADING ACTIVITIES
2022 2021
6
Great Manchester Run 1,614
T10Cricket Tournament 100
Thames Path Challenge 11,747
Ramadan Dinner 128,414
141,875
4. INVESTMENT INCOME
2022 2021
Bank interest received 1,455 1,870
RAISING DONATIONS AND LEGACIES
2022 2021
6
Ramadan dinners 17,404
Thames Path Challenge 95
Abortive events costs (1,255) (177)
Support costs 118,806 98,075
135,050 97,89S

Grant Crant
Funding of Funding of
activities activities
(see note (see note
7) 7)
2022 2021
Charitable
donations		 -Unrestricted
LRBT —Optical Lenses 293,565 267,477
LRBT —Charitable donations 44,607 8,782
LRBT —Equipment 10,789
348,961		 276,259
Support cost (Seenote 7) 33,213 28,366
382,174 304,625
Charitable
donations		 -Restricted
LRBT —Treatment ofpatients 39,247
LRBT —Havelian clinic 10,261
LRBT —Southern Punjab 63,200
LRBT —World Sight Day 55,080
118,280 49,508
Totals 500,454 354,133
2022
Human
Management Finance resources
E
Raising donations
and legacies
Charitable
donations		 24,820
6,205		 6,039
1,511		 50,612
12,653
31,025 7,550 63,265
Covernance
Marketing costs Totals
E F. E
Raising donations
and legacies
Charitable
donations		 32,655
8,164		 4,680
4,680		 118,806
33213
40,819 9,360 152,019
2021
Human
Management Finance resources
6 6
Raising donations and legacies 12,209 5,457 50,704
Charitable donations 3,054 1,363 12,675
15,263 6„820 63,379
Governance
Marketing costs Totals
5 E
Raising donations
and legacies
Charitable
donations		 24,575
6,144		 5,130
5,130		 98,075
28,366
30,719 10,260 126,441
Activity Basis ofallocation
Management 80:20
Finance 80:20
Information technology 80:20
Human
resources		 80:20
Marketing 80:20
Governance costs 50:50

Support costs , inc luded in the above, are as follow s;
2022 2021
Raising
donations
and Charitable Total Total
legacies donations acttmt&es activines
E E F.
Insurance 978 244 1,222 1,883
Telephone 502 125 627 277
Postage and stationery 497 124 621 298
Sundries 98 25 123 38
Subscriptton 92 23 115 35
Computer
expenses
Travelling		 5,815
4,830		 1,454
1,208		 7,269
6,038		 4,519
131
Bookkeeping 6,640 1,660 8,300 4„525
Training 200 50 250 974
Film Shooting 4,051 1,013 5,064 944
Entertainment 94 23 117
Refreshment 767 192 959
Foreign currency
exchange
Amortisation
ofIntang&ble		 (Gain) / Loss
fixed assets		 (443)
362		 (111)
91		 (554)
453		 720
393
Depreciation oftangtbte and heritage assets 337 84 421 526
Bank charges 879 220 1,099 725
Credit card charges 51 13 64 312
BBMScharges 4,062 1,016 5,078 4,882
Otherinterest 32 8 40
Go Cardless charges 188 47 235 194
Justgiving
charges		 827 207 1,034 457
Shamaazi Fees 250
Wages 48,000 12,000 60,000 59,917
Social security 1,471 368 1,839 2,036
Pensions 1,141 285 1,426 1,426
Advertising 25,895 6,474 32,369 30,719
Marketing 6,760 1,690 8,450
Auditors'
remuneration		 4,680 4,680 9,360 10,260
118,806 33213 152&019 126,441

STAFF COSTS
2022 2021
Wages and salaries
Social security costs		 60,000
1,839		 59,917
2,036
Other pension costs 1,426 1,426
63,265 63,379
The average monthly number ofemployees during the year was as follows:
2022 2021
CEO 1 1
Manager Administration and Marketing 1 1

Unrestricted Restricted Total
funds funds funds
6 6 6
INCOME AND ENDOWMENTS FROM
Donations and legacies 359,670 130,065 489,735
Investment income 1,870 1,870
Total 361,540 130,065 491,605
EXPENDITURE ON
Raising funds
Raising donations and legacies 97,898 97,898
97,898 97,898
10. COMPARATIVES FORTHE STATEMENT OF FINANCIALACTIVITIES- continued
Unrestncted Restricted Total
funds funds funds
6 6 6
Charitable
activities
Supportcost 28,366 28,366
LRBT —Treatment ofpatients 39,247 39,247
LRBT —Opt&cal lenses 267,477 267,477
LRBT - Havelian clinic 10,261 10,261
LRBT - Charitable Donation 8,782 8,782
Total 402,523 49,508 452,031
NET INCOME/(EXPENDITURE) [40,983] 80,557 39,574
RECONCILIATION OF FUNDS
Total funds brought forward 381,051 41,250 422,301
TOTAL FUNDS CARRIED FORWARD 340,068 121,807 461,875
11. INTANGIBLE FIXEDASSETS
Website
COST
At 1July 2021 3,323
Additions 330
At 30 June 2022 3,653
AMORTISATION
At 1July 2021 1,787
Charge foryear 452
At 30 June 2022 2,239
NET BOOKVALUE
At 30 June 2022 1,414
At 30 June 2021 1,536

12. TANGIBLE FIXEDA SSETS
Computer
equipment
5
COST
At 1July 2021 and 30June 2022 4,173
DEPRECIATION
At 1July 2021 2,069
Charge foryear 421
At 30June 2022 2,490
NET BOOK VALUE
At 30 June 2022 1,684
At 30June 2021 2,104
13. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
Other debtors &prepayments 19,290 34,011
14. CASH AT BANK
2022 2021
Unrestricted Restricted Total Unrestricted Restncted Total
E E 6
Cash atbank 291,467 69,821 361,288 329,830 121,807 451,637
The charity had no debts during the period.
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
E 6
Credit card 730 123
Taxation and social security 1,025 3,769
Other creditors 13,784 23,521
15,539 27,413

16. MOVEMENT IN FUNDS
Net
movement At
At 1.7.21 in funds 30.6.22
E f E
Unrestricted
funds
Donations,
legacies and similar		 incoming
resources 340,068 (41,752) 298,316
Restricted funds
Lady Fatemah
(A S]Charitable Trust-
Treatment ofpatients 1 32,694 32,695
Anonymous
- optical equipment		 2,956 2,956
Khart Sherif Eye camp 942 942
LRBT - Havelian
-clinic		 (1,250) 1,200 (50)
LRBT - Gujar khan eye camp
755 755
LRBT - World Sight Day 55,080 (55,080)
LRBT - Southern
Punjab		 63,200 (37,600] 25,600
LRBT:Gilgit 123 123
LRBT - Asha Chohan Eye Camp 2,800 2,800
LRBT:Shah pur Hospital 4,000 4,000
121,807 51,986 69,821
TOTAL FUNDS 461,875 (93,738) 368,137
Net movement
tn funds, included		 in the above are as follows:
Incoming Resources Movement
resources expended in funds
5 6 F.
Unrestricted
funds
Donations, legacies and similar incoming
resources 475,472 (517,224] (41,752)
Restricted funds
Lady Fatemah
(AS]Charitable Trust-
Treatment ofpatients 32,694 32,694
LRBT - Havelian
- clime		 1,200 1,200
LRBT - World Sight Day (55,080) (55,080)
LRBT - Southern
Punjab		 25,600 (63,200] (37,600)
LRBT - Asha Chohan Eye Camp 2,800 2,800
LRBT:Shahpur
Hospital		 4,000 4,000
66,294 118,280 +51,986]
TOTALFUNDS 541,766 635,504 +93,738)

16. MOVEMENT IN FUNDS - continued IN FUNDS - continued IN FUNDS - continued
Comparatives for movement in funds
Net
movement At
At 1.7.20 in funds 30.6.21
6
Unrestricted funds
Donanons,
legacies and similar		 incoming
resources 381,051 (40,983] 340,068
Restricted funds
Lady Fatemah (AS]Charitable Trust-
Treatment of patients 30,686 (30,685] 1
Anonymous
-		 opncal equipment 2,956 2,956
Khari Sharif Eye camp 942 942
LRBT - Havelian
-clinic		 5,911 (7,161] (1,250]
LRBT - Gujar khan eye camp
755 755
LRBT - World Sight Day 55,080 55,080
LRBT - Southern
Punjab		 63,200 63,200
LRBT:Gilgit 123 123
41,250 80,557 121,807
TOTAL FUNDS 422,301 39,574 461,875
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
6 6 6
Unrestricted funds
Donations,
legacies and similar		 incoming
resources 361,540 (402,523] (40,983]
Restricted funds
Lady Fatemah (A S]Charitable Trust—
Treatment of patients 8,562 (39,247] (30,685]
LRBT - Bavelian
- clime		 3,100 (10,261] (7,161]
LRBT - World Sight Day 55,080 55,080
LRBT - Southern
Punjab		 63,200 63,200
LRBT:Gilgit 123 123
130,065 ~49,508] 80,557
TOTAL FUNDS 491,605 ~452,031] 39,574

A current year 12months
and prior year 12months
comb		 med
posiuon
isas follows:
Net
movement At
At 1.7.20 in funds 30.6.22
E E
Unrestricted
funds
Donations,
legacies and similar incoming
resources 381,051 ~82 735 ~298316
Restricted
funds
Lady Fatemah
(A S]Charitable Trust-
Treaunent
ofpatients		 30,686 2,009 32,695
Anonymous
- optical equipment		 2,956 2,956
Khari Sharif Eye camp 942 942
LRBT - Havelian
-clinic		 5,911 (5,961] (50]
LRBT —Gujar khan eye camp 755 755
LRBT - Southern
Punjab		 25,600 25,600
LRBT:Gilgit 123 123
LRBT - Asha Chohan Eye Camp 2,800 2,800
LRBT:Shahpur
Hospital		 4,000 4,000
41,250 28,571 69,821
TOTALFUNDS 422,301 (54,164] 368,137
Incoming Resources Movement
resources expended in funds
6
Unrestricted funds
Donations, legacies and similar incoming
resources 837,012 (919,747] (82,735]
Restricted funds
Lady Fatemah (AS]Charitable Trust-
Treatment ofpanents 41,256 (39,247] 2,009
LRBT - Havelian
—clinic		 4,300 (10,261] (5,961]
LRBT - World Sight Day 55,080 (55,080]
LRBT - Southern
Punjab		 88,800 (63,200] 25,600
LRBT:Gilgit 123 123
LRBT - Asha Chohan Eye Camp 2,800 2,800
LRBT:Shahpur Hospital 4,000 4,000
196,359 (167,788] 28,571
TOTALFUNDS 1,033,371 (1,087,535] ~54,164]