2023-06-30-accounts - The Graham Layton Trust

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	Page
Report ofthe Trustees	1 to 5
Report ofthe Independent Auditors	6to8
Statement of Financial Activities
Balance Sheet	10
Cash Flow Statement
Notes to the Cash Flow Statement	12
Notes to the Financial Statements	13to 26

					2023	2022
		Notes	Unrestricted	Restricted	Total funds	Total
			funds	funds		funds
INCOME AND ENDOWMENTS	FROM
Donations and legacies			355,681	68,582	424&263	398,438
Other trading activities			252&120		252,120	141,875
Investment income			4,825		4,825	1,455
Total			~612626	6~8582	6~81 208	541 768
EXPENDITURE ON
Raising funds
Raising donations and legacies			180,870		'I80,870	135,050
Charitable donations			~130736	~32485	~163221	500454
Total			3~11 606	~32485	3~44091	835504
NET INCOME/EXPENDITURE			3~01 020	~36097	~337117	~93738
RECONCILIATION OF FUNDS
Total funds brought forward			298,316	69,821	368,137	481,875
TOTAL FUNDS CARRIED FORWARD

					2023	2022
		Notes	Unrestricted	Restricted	Total funds	Total funds
			funds	funds
FIXEDASSETS
Intangible assets			964		964	1,414
Tangible assets		12	~1347		~1347	1 684
			~2311		~2311	3098
CURRENT ASSETS
Debtors		13	8,906		80906	19,290
Bank		14	617753	105918	7~23671	361 288
			626,659	1050918	732,577	380,578
CREDITORS
Amounts falling due	within one year	15	29634		29634	15539
NET CURRENT ASSETS			~597025	~105918	~702943	365039
TOT'AL ASSETSLESSCURRENT			599336	~IO5 918	705254	368137
LIABILITIES
NET ASSE1'3			5~336	~105918
FUNDS		16
Unrestricted funds					599,336	298,316
Restricted funds					~105918	69821
TOTALFUNDS					70525

				2023	2022
			Notes
Cash flows from operating	activities
Cash generated from operations					(91,473)
Net cash (used in)/provided	by operating	activities			(91,473)
Cash flows from investing	activities
Purchase of intangible fixed	assets				(330)
Purchase of tangible fixed assets
Interest received				4.825	1 455
Netcash provided by/(used	in) investing	activities		~4825	1 125
Change Incash and cash	equivalents	In	the
reporting period Cash and cash equivalents	at the			362,383	(90,348)
beginning ofthe reporting period			2	~361 288	451 637
Cash and cash equivalents	at the end	of
the reporting period			3	~723671

	ACTIVITIES
								2023	2022
	Net (expenditure)/Income			for the reporting	period (as per	the Statement	of
	Financial Activities)							337,117	(93,738)
	Adjustments for: Depreciation charges							787	874
	Interest received							(4,825)	(1,455)
	Decrease in debtors							10&384	14,721
	(Decrease)/increase	in creditors						14095	~11 875
	Net cash (used In)/provided			by				3~57558	91 473
	operations
2.	ANALYSIS OF CASH	AND	CASH EQUIVALENTS
								2023	2022
	Notice deposits (less than		3	months)				ZZLGZ1	3!i12K
	Total cash and cash equivalents
3.	ANALYSIS OFCHANGES		IN	NET FUNDS
						1.7.22		Cash flow	30.6.23
						8		8	9
	Net cash
	Cash at bank					3~61 288		3~62383	7~23 671
	Total

							2023	2022
2	DONATIONS AND LEGACIES						2
	Other donations						158&553	140,712
	Dhul Hijah Appeal						1&392	5,741
	Zakat, Fitra, Ramadan	donations					192,940	182,380
	Christmas appeal						265	1,175
	Tax refunds						~2531	2 133
	Total Unrestricted	Funds
	Cornea Transplant Surgery						1 &042
	Khanewal Surgeries						20&000
	Gulab Jarman —Opthalmic		Equipment				28,854
	Lady Fatemah (AS) Charitable			Trust - Treatment		of patients	12,843	32,695
	Flood Relief						5,843
	Havelian Clinic							1,200
	Southern Punjab							25,600
	Shahpur Hospital Fund							4,000
	Eye screening camp							2 800
	Total Restricted Funds
	Total Donations 8	Legacies
3	OTHER TRADING ACTIVITIES
	Ramadan Dinner —Bradford						39,199
	Chand Raat						1,204
	My 10Nights						7&450
	Manchester Gala Tournament						118,874
	Thames Path Challenge						6&774	11,747
	Ramadan Dinner - Royal Nawaab				London		78,619
	Great Manchester Run							1,614
	Tl 0 Cricket							100
	Ramadan Dinner							128414
	Total Other Trading Activities
	INVESTMENT INCOME
	Bank Interest received

					2023	2022
RAISING DONATIONS	&	LEGACIES			8
Ramadan					3,249	17,404
Thames Path Challenge						95
Abortive Events						(1,255)
Ramadan Dinner Bradford					10,377
Manchester Gala					40,641
Ramadan Dinner - Royal	Nawaab			London	189087
Langham Event					7,863
Chand Raat Event					691
Pakistan Dinner					1)490
Support costs (see note	7)				98472	118806
Total Raising Donations			& Legacies		1@49%
CHARITABLE ACTIVITIES			COSTS
					Grant Funding of	Grant Funding of
					Activities	Activities
					(see note 7)	(see note 7)
					2023	2022
					6
Charitable donations		-	Unrestricted
LRBT —Optical Lenses						293,565
LRBT —Charitable donations					57,270	44,607
LRBT- Flood Relief					44,157
LRBT —Equipment						10789
					101,427	348,961
Support costs (see note	7)				~29309	33213
C 'table donations		-	Restricts
LRBT —Cornea Transplant		Surgery			1,042
LRBT - Flood Relief					5,843
LRBT - Southern Pun)ah					25,600	63,200
LRBT - World Sight Day						55 080
					3~2485	118280
Total Charitable Donations

						Human
				Management	Finance	Resources f	Marketing	Governance	Totals f
Raising	Donations		and
Legacies				22,363	6&195	60,505	3,154	6,255	98,472
Charitable		Donations		5591	1 549	15127	787	6255	29309
				27954	7744	75633	3941	12510	127781
SUPPORT		COSTS 2022
						Human
				Management	Finance	Resources	Marketing	Governance	Totals
Raising	Donations		and
Legacies				24,820	6,039	50,612	32,655	4,680	118,806
Charitable		Donations		6205	1 511	12653	8 164	4 680	33213
				31 025	7550	63,265	40 819	9 360	152019

SUPPORT COSTS - continued	SUPPORT COSTS - continued	SUPPORT COSTS - continued	SUPPORT COSTS - continued
Support costs,	included	in	the	above, are as follows:			2023
					Raising
					donations
					and	Charitable	Total	Total
					legacies	donations	activities	activities
							E
Insurance					489	122	611	1,222
Telephone					338	84	422	627
Postage and	stationery				246	62	308	821
Sundries					1,177	294	1,471	123
Subscription					505	126	631	115
Computer expenses					6,900	1,725	8,625	7,269
Travelling					1,593	398	1&991	6,038
Bookkeeping					5,920	1,480	7,400	8,300
Training					42	11	53	250
Film Shooting								5,064
Entertainment								117
Refreshment								959
Foreign currency exchange (Gain)/ Loss Amortisation of intangible fixed assets					(58) 361	(15) 90	(73) 451	(554) 453
Depreciation	of tangible		and	heritage assets	270	67	337	421
Bank charges					643	161	804	1,099
Credit card charges								64
BBMScharges					4,190	'I&048	5,238	5,078
Other interest								40
Go Cardless charges Justgiving charges					241 134	60 34	301 168	235 1,034
Facebook/ PayPal/CAF/			Just	Giving charges	987	247	1&234
Wages Social security Pensions Advertising/ Marketing Agency fees Auditors' remuneration					57,687 1,359 1,460 3,153 4,580 ~6255	14,422 340 365 788 1,145 ~6255	72&109 1,699 1,825 3,941 5,725 ~12510	60,000 1,839 1,426 40,819 9360
					98472	2~9309	~127781	152019

		2023	2022
			2
Wages	&Salaries	T2,109	60,000
Social	Security Costs	1,699	1,839
Other	pension costs	~1825	1 426

COMPARITIVES FOR THE	STATEMENT OF FINANCIAL	STATEMENT OF FINANCIAL	ACTIVITIES
			2022
			Restricted	Total
			Funds	Funds
			2
Income and Endowments	from
Donations 8 Legacies		332,142	66,294	398,436
Other Trading Activities		141,875		141,875
Investment Income		1 455		1 455
Total
~Edl I
- Raising funds
Ramadan Dinners		17,404		17,404
Thames Path Challenge		95		95
Abortive Event costs		(1,255)		(1,255)
Support costs		118806		118806
		135050		'I35 050
-Charitable Activities
LRBT —Charitable Donations		44,607		44,607
LRBT —Equipment		10,789		10,789
LRBT - Southern Pun)ah			55,080	55,080
LRBT - World Sight Day			63,200	63,200
LRBT—Optical Lenses		293,565		293,565
Support costs		33213		33213
		382 174	118280	500454
Total Expenditure		5~1722	118280	635504
NET INCOME/ (EXPENDITURE)		(41,752)	(51,986)	(93,738)
RECONCILIATION OF FUNDS
Total funds brought forward		340 068	121 807	461 875
TOTAL FUNDS CARRIED
FORWARD		298316	69821	368137

	Website	Website
COST
At 1stJuly 2022	3,653
Additions
As at 30th June 2023
AMORTISATION
At 1stJuly 2022	2,239
Depreciation		451
As at 30th June 2023
NET BOOK VALUE
As at 30th June 2023		964
As at 30th June 2022	1	414
TANGIBLE FIXEDASSETS
	Computer	equipment
COST
At 1st July 2022	4,173
Additions
As at 30th June 2023
AMORTISATIQN
At 1stJuly 2022	2,490
Depreciation		337
As at 30th June 2023
NET BOOK VALUE
As at 30th June 2023	~1347
As at 30th June 2022	1	684

THE	YEAR ENDED 30JUNE 2023	YEAR ENDED 30JUNE 2023
13	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE			YEAR
							2023	2022
	Other debtors and prepayments
14	CASH AT BANK			2023			2022
		Unrestricted		Restricted	Total	Unrestricted	Restricted	Total
			2	2	2
	Cash at bank
15	CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
							2023	2022
							2
	Credit card						185	730
	Other creditors						27,137	13,784
	Taxation						~2312	1 025
							2~9634	15539

MOVEMENT IN FUNDS
								At 1.7.22	Net	At 30.6.23
									Movement
									In funds
Unrestricted funds
Donations, legacies and		similar	incoming		resources			~298316	3~01 020	5~99336
Restricted funds
LRBT —Lady Fatemah	(AS) Charitable			Trust		—Treatment	of patients	17,124	12,843	29,967
LRBT —Lady Fatemah	(AS) Charitable			Trust-		ICare Plus		15,571		15,571
LRBT —Khanewal Surgeries									20,000	20,000
LRBT —Anonymous —Optical equipment								2,956		2JI56
LRBT —Khari Sherif Eye		Camp						942		942
LRBT —Havelian Clinic								(50)		(50)
LRBT —Gujar Khan Eye		Camp						755		755
LRBT —Southern Punjab								25,600	(25,600)
LRBT —Gulab Jarman									28,854	28,854
LRBT —Gilgit								123		123
LRBT —Asha Chohan Eye Camp LRBT —Shahpur Hospital								2,800 ~4000 ~69821	3~6097	2,800 ~4000 ~105918
TOTAL FUNDS
Net movement in funds,		included	in the	above are as follows:
								Incoming	Resources	Movement in
								resources	expended	funds
UUUI d& d
Donations, legacies and		similar	incoming		resources			~612626	~311606	3~01 020
Restricted funds
LRBT —Lady Fatemah	(AS) Charitable			Trust		—Treatment	of patients	12,843		12,843
LRBT —Lady Fatemah	(AS) Charitable			Trust		—ICare Plus
LRBT —Khanewel Surgeries								20,000		20,000
LRBT —Flood Relief								5,843	(5,843)
LRBT-Cornea Transplant								1,042	(1,042)
LRBT —Southern Punjab									(25,600)	(25&600)
LRBT —Gulab Jarman								28854		2~8854
								68582	~32485	36097

Comparatives In movement		In funds	In funds	In funds
								At 1.7.21	Net	At 30.6.22
									Movement
									In funds
Unrestricted funds
Donations, legacies and similar			incoming		resources			340 068	~41 752	298316
Restricted funds
LRBT —Lady Fatemah (AS)	Charitable			Trust		—Treatment	of patients		17,123	17,124
LRBT—Lady Fatemah (AS)	Charitable			Trust-		ICare Plus			15,571	15,571
LRBT—Anonymous —Optical		equipment						2.956		2,956
LRBT—Khari 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 —Shahpur Hospital									4 000	4000
								121 807	~51 986	69821
TOTAL FUNDS
Comparative net movement	in	funds,		included		in the above are as follows;
								Incoming	Resources	Movement in
								resources	expended	funds
UUUI du d*
Donations, legacies and similar			incoming		resources			475 472	~517224	~41 752
Restricted funds
LRBT —Lady Fatemah (AS)	Charitable			Trust		—Treatment	of patients	17,123		17,123
LRBT—Lady Fatemah (AS)	Charitable			Trust-		ICare Plus		15,571		15,571
LRBT —Havelian Clinic								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								4000		4 000
								66294	~118280	~51 986
TOTAL FUNDS

A current 12y	ear 12 months an	d prior y	e	ar 12 months co	mbined position	is as follows:
						At 1.7.21	Net	At 30.6.23
							Movement
							In funds
Unrestricted	funds
Donations, legacies and similar		incoming		resource		340,068	259,268	599,336
~RI df	d
LRBT —Lady	Fatemah (AS) Charitable		Trust —Treatment		of patients		29,966	29,967
LRBT —Lady	Fatemah (AS) Charitable		Trust- ICare Plus				15,571	15,571
LRBT —Anonymous —Optical equipment						2,956		2,956
LRBT —Khari	Sharif 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 Pun)ah						63,200	(63,200)
LRBT —Gilgit						123		123
LRBT —Asha	Chohan Eye Camp						2,800	2,800
LRBT-Shahpur Hospital							4,000	4&000
LRBT —Khanewel Surgeries							20,000	20,000
LRBT —Gulab	Jarman						28854	2~8854
						121 807	~15889	~105918

A current 12 months an	d 12 months co	mbined net movem	ent in funds in	cluded in the above	are as follows:
				Incoming	Resources	Movement in
				resources	expended	funds
Unrestricted funds
Donations, legacies and similar incoming resources				1,088,098	(828,830)	259,268
Restricted funds
LRBT —Lady Fatemah	(AS) Charitable	Trust —Treatment	of patients	29,966		29,966
LRBT—Lady Fatemah	(AS) Charitable	Trust- ICare Plus		15,571		15,571
LRBT —Havelian Clink				1,200		1,200
LRBT —World Sight Day					(55,080)	(55,080)
LRBT —Southern Punjab				25,600	(88,800)	(63,200)
LRBT —Asha Chohan	Eye Camp			2,800		2,800
LRBT —Shahpur Hospital				4,000		4,000
LRBT —Khanewel Surgeries				20,000		20,000
LRBT —Flood Relief				5,843	(5,843)
LRBT —Cornea Transplant				1,042	(1,042)
LRBT —Gulab Jarman				28 854		28 854
				134876	150765	~15889