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|||Page||
|---|---|---|---|
|Report ofthe Trustees|1|to|4|
|Report ofthe Independent<br>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|





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|||||2022|2021|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||funds|funds|funds|funds|
||Notes||E|E||
|INCOME AND ENDOWMENTS FROM||||||
|Donations<br>and legacies||332,142|66,294|398,436|489,735|
|Other trading activities||141,875||141,875||
|Investment<br>income||1,455||1,455|1,870|
|Total||475,472|66,294|541,766|491,605|
|EXPENDITURE ON||||||
|Raising funds||||||
|Raising donations<br>and legacies||135,050||135,050|97,898|
|Charitable<br>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<br>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<br>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<br>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<br>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<br>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<br>fixed|assets||(330]|(1,923)|
|Purchase oftangible<br>fixed assets||||(371)|
|Interest received|||1,455|1,870|
|Net cash provided<br>by/(used|in) investing<br>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<br>for:|||||||||
||Depreciation<br>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||





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|2.|DONATIONS<br>AND LEGACIES|DONATIONS<br>AND LEGACIES|DONATIONS<br>AND LEGACIES|DONATIONS<br>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<br>(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|





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||||Grant|Crant|
|---|---|---|---|---|
||||Funding of|Funding of|
||||activities|activities|
||||(see note|(see note|
||||7)|7)|
||||2022|2021|
|Charitable<br>donations||-Unrestricted|||
|LRBT —Optical Lenses|||293,565|267,477|
|LRBT —Charitable|donations||44,607|8,782|
|LRBT —Equipment|||10,789<br>348,961|276,259|
|Support cost (Seenote||7)|33,213|28,366|
||||382,174|304,625|
|Charitable<br>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<br>and legacies<br>Charitable<br>donations|||24,820<br>6,205|6,039<br>1,511|50,612<br>12,653|
||||31,025|7,550|63,265|
|||||Covernance||
||||Marketing|costs|Totals|
||||E|F.|E|
|Raising donations<br>and legacies<br>Charitable<br>donations|||32,655<br>8,164|4,680<br>4,680|118,806<br>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<br>and legacies<br>Charitable<br>donations|||24,575<br>6,144|5,130<br>5,130|98,075<br>28,366|
||||30,719|10,260|126,441|



|Activity||Basis ofallocation|
|---|---|---|
|Management||80:20|
|Finance||80:20|
|Information|technology|80:20|
|Human<br>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<br>expenses<br>Travelling|||||5,815<br>4,830|1,454<br>1,208|7,269<br>6,038|4,519<br>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<br>exchange<br>Amortisation<br>ofIntang&ble||||(Gain) / Loss<br>fixed assets|(443)<br>362|(111)<br>91|(554)<br>453|720<br>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<br>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'<br>remuneration|||||4,680|4,680|9,360|10,260|
||||||118,806|33213|152&019|126,441|





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|STAFF COSTS||||||
|---|---|---|---|---|---|
|||||2022|2021|
|Wages and salaries<br>Social security costs||||60,000<br>1,839|59,917<br>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<br>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|





## 

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|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<br>funds|||||
||Donations,<br>legacies and similar|incoming||||
||resources||340,068|(41,752)|298,316|
||Restricted funds|||||
||Lady Fatemah<br>(A S]Charitable Trust-|||||
||Treatment ofpatients||1|32,694|32,695|
||Anonymous<br>- optical equipment||2,956||2,956|
||Khart Sherif Eye camp||942||942|
||LRBT - Havelian<br>-clinic||(1,250)|1,200|(50)|
||LRBT - Gujar khan eye camp|||||
||||755||755|
||LRBT - World Sight Day||55,080|(55,080)||
||LRBT - Southern<br>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<br>tn funds, included|in the above are as follows:||||
||||Incoming|Resources|Movement|
||||resources|expended|in funds|
||||5|6|F.|
||Unrestricted<br>funds|||||
||Donations, legacies and similar incoming|||||
||resources||475,472|(517,224]|(41,752)|
||Restricted funds|||||
||Lady Fatemah<br>(AS]Charitable Trust-|||||
||Treatment ofpatients||32,694||32,694|
||LRBT - Havelian<br>- clime||1,200||1,200|
||LRBT - World Sight Day|||(55,080)|(55,080)|
||LRBT - Southern<br>Punjab||25,600|(63,200]|(37,600)|
||LRBT - Asha Chohan Eye Camp||2,800||2,800|
||LRBT:Shahpur<br>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,<br>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<br>-|opncal equipment||||2,956||2,956|
||Khari Sharif Eye camp|||||942||942|
||LRBT - Havelian<br>-clinic|||||5,911|(7,161]|(1,250]|
||LRBT - Gujar|khan eye camp|||||||
|||||||755||755|
||LRBT - World|Sight Day|||||55,080|55,080|
||LRBT - Southern<br>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,<br>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<br>- clime|||||3,100|(10,261]|(7,161]|
||LRBT - World|Sight Day||||55,080||55,080|
||LRBT - Southern<br>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<br>and prior year 12months<br>comb|med<br>posiuon<br>isas follows:|||
|---|---|---|---|
|||Net||
|||movement|At|
||At 1.7.20|in funds|30.6.22|
|||E|E|
|Unrestricted<br>funds||||
|Donations,<br>legacies and similar incoming||||
|resources|381,051|~82 735|~298316|
|Restricted<br>funds||||
|Lady Fatemah<br>(A S]Charitable Trust-||||
|Treaunent<br>ofpatients|30,686|2,009|32,695|
|Anonymous<br>- optical equipment|2,956||2,956|
|Khari Sharif Eye camp|942||942|
|LRBT - Havelian<br>-clinic|5,911|(5,961]|(50]|
|LRBT —Gujar khan eye camp|755||755|
|LRBT - Southern<br>Punjab||25,600|25,600|
|LRBT:Gilgit||123|123|
|LRBT - Asha Chohan Eye Camp||2,800|2,800|
|LRBT:Shahpur<br>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<br>—clinic||4,300|(10,261]|(5,961]|
|LRBT - World|Sight Day|55,080|(55,080]||
|LRBT - Southern<br>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]|





## 

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