REGISTERED CHARITY NUMBER.. SC0491J4 Report of the Truslees and UDgudited Flnancial Statements for tht Year Ended 31 December 2024 for Ehs85- Khalq Jackson Moughal Ltd 2 Fitzroy Place Sauchiehall Street Glasgow Lanarkshire G3 7RH
Ehsas- E- Khal Contents of the FTrnancial Statements for the Year Ended 31 December 2024 Pag¢ Report of the Tntstees I to2 Independent Examiner's Report Statement of Finaneial Aetivities Balance Sheet Notes to the FI#neI91 Statements 6t0 10 Detsiled Statement of Finaneial A¢tivities
Ehsas• E- Khol ort of the Trustees for the Year Ended 31 Deeember 2024 The Irustees present their Teport wilh the financial stateJnents of the chariiy for the year ended 31 December 2024. The trustees hav¢ adopted the provisions of Accounting and Reporting by Charities.. Statemeiit of R¢comm¢nd¢d Pralce applicable to ¢haritie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ofireland (FRS 102) (eifective l January 2019). OBJECTIVES AND ACTIVITIES Objeetive$ and aijns To provide a humanitarian relief service aimed at helping poor and destitute people in rural Pakistan. Our intention is to provide a rclief prograjnme tailorcd to the individual needs of specific groups of people which include orphans. widow5, cldcrly aiid tlie l)om¢lc55. Our activitie5 will be thiven by the specific needs of these groups, howeyer we anli¢ipat¢ providiiig suppori in ihe area of liealth, edu¢ation, food. elothing, housing and infrastructure SIIPPOTI. Signifieallt activities Ramadan food package5 w¢rc delivcred to rural villages of district Abbottabad, Pakistan. Winter cash distiibutioiis for orplian5 and ncedy children in districi of Abbottabad. Pakistan. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by ils governing document, a deed of irust and corstitutes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Charlty number SC049134 Prlnclpal address Trustees Approved by order of the board of irustees on 30 September 2025 and Sign on its behalf by.. Page
Inde endent Examiner's Re EhsAs- E- Khsl ort to the Trustees of I report on the accounts fortheyear ended 31 December 2024 set out on pa8es Ihreeto eleven. Respective responsibilitles of trustees and examiner The ch8rity's trusiees are responsible for tlie preparation of tlie accounts in ac¢ordance witli tlie terms of the Charities and Trustee Investment {S¢otlaiid) Act 2005 )d tlie Churilie5 Accounts (Scotland) Regulkiions 2006 {as amended). The charity's trustees consider that the aiidit requirement of Regulation l O(l)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the ac¢ounts as required under Section 44(1)(c) of the Act and to stkte whether particular maiters have come to my attention. B*sis of the independent examiner's report My examination was carried oiit in accordance with Re8ulalion I l of the Charities Accounts (Scoiland) Regulaiions 2006. An examination includes a review of the accounting records kept by the charity and a eomparison of the accounts presented with those records. It also includes cotisideration of any unusual items or dI10$UreS in the accounts, and 5ceking explanations froiTJ you as trustees concerning any sueh m3tters. The proeedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the 2¢eounls. Independent examiner'3 ststement In connection with rny examination, no matter has come to my att¢ntion'. (l) which gives me reasonable cause to believethaL in any material respect, the requirement- to keep accounting CordS in accordance with Scction 44(1)(a) of the 2005 A¢1 and Regulation 4 of the 2006 Ao¢ounts Regulations. and to prepare accounts whi¢li accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations Have not been met. or (2) To whic14 in my opinion, attention should be drawn in order to enabl¢ a proper understanding of the accounts to be reached. The In5tittrte of Chartered AoUntants of Scotlaiid Jacksonmoughal Ltd 2 Fitzroy Place Sauchi¢ha]I Sircet Glasgow Lanarkshir¢ G3 7RH 30 September 2025 Pag¢ 2
Ehsas- E- Kbal Statement of Financial Aetivities for the Year Ended 31 December 2024 2024 2023 Unrestrieted fuDd Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 17,492 14.872 EXPENDITURE ON Charitable activities Donations 19,209 11,744 300 Other 420 Total 19,629 12,1144 NET INCOMEI(EXPENDITURE) (2,137) 2,828 RECONCILIATION OF FUNDS Total funds brouglit forward 4,678 1050 TOTAL FUNDS CARRIED FORWARD 2,541 4,678 The notes forni part of these financial stalements Page 3
Ehsas- E- Khal Balanee heet 31 December 2024 2024 Unrestricted 2023 Tot#1 funds Notes CURRENT ASSETS Cash at bank and in hand 2,841 5,398 NET CURREf4T ASSETS 2041 5J98 TOTAL ASSETS LESS CURREKr LIABILITJES 2,841 5,398 ACCRUALS AND DEFERRED INCOME (300) {720) NET ASSETS 2,541 4,678 FUNDS Unrestricted funds 2,541 4,678 TOTAL Fuf4DS 2,541 {678 The financial staietnents were approved by the Board of Trustees and authorised tor issue on 30 September 2025 and were signed on its behalf by.. ru5tee The notes form part of these financial staiemenls Page 4
Ehsas- E- Khal Notes to the Financial Statement5 for the Year Ended 31 December 2024 ACCOIJNTING POLICIES Basis of preparing tbe financial statements The financial statements of tlie charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of R¢¢ommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in tlie UK and Republic of Ireland (FRS 102} (effective I January 2019}', Financial Reporting Staiidard 102 'The Financial Reporting Standard applicable in the UK and Republi¢ of Ireland, and the Charities Act 2011. The financial statement5 have been prepared under th¢ historical cost convention. Income All income is recognised in the Statement of Financial A¢tivitie5 once the charity has enliilement to the funds, it is probable that tlie income will be r¢¢eived and ihe atnount can be measured reliably. Expenditure Liabilities are re¢ognised as expenditure as soon a5 there is a legal or constru¢live obligation committing th¢ charity to Iliat expenditure, il is probable that a transfer of econoJni¢ benefils will be required in settl¢menl and tlie amount of the obligation can be measured reliably. Expenditure is aecounted for on an ac¢ruals basis and lias been classified under l)eadings that aggregate all cost related to the category. WheTe Costs cannot be directly attributed to particular headings they have been allocated to activities on a basis ¢onsistent with the use of resources. Grants offered Subject to ¢ondilions which have not been m¢t at the year end date are noted as a commitment but not accrued as expettditure. Taxation The charity is exempt from tax on its charitabl¢ a¢livitie5. Fund accounting Unrestricted funds can be uscd in accordance with the charitable obJtiveS at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when Specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 5 continued...
Ehsas- E- Khal Notes to the FiTh*ncial Statements- ¢ontlnued or the Year Ended 31 Deecmber 2024 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or ottr benefits for the year ended 31 Dec¢mber 2024 nor for th¢ year ended 31 December 2023. Trustees, expenses There were no trustees, expenses paid for the year ¢nd¢d 31 December 2024 nor for the year ended 31 December 2023. COMPAIL4TIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrieted fund INCOME AND ENDOWMENTS FROM Donations and legacies 14,872 EXPENDITURE ON Charitable activities Donatioiis 11,744 Other 300 Total 12.044 NET INCOME 1,850 RECONCILIATION OF FUNDS Total funds brought forward 1,850 TOTAL FUNDS CARRIED FORWAIU) 4,678 Pag¢ 6 continued...
Ehsas- & Khal Notes to the Financial Statements- Continued for the Year Ended 31 December 2024 ACCRUALS AND DEFERRED INCOME 2024 2023 Accruals and deferred income 300 720 MOVEMETrIT IN FUNDS Net movement in funds Ai 111124 At31112124 UnTe5tricted funds General fund 4,678 (2.137) 2,541 TOTAL FUNDS 4,678 (2,137) 2,541 Net movement in funds. included in the above are as follows.. Incoming resources Resources expended Movem¢nt in funds Unrestrieted General fund 17,492 (19.629) (2,137) TOTAL FUNDS 17,492 (19,629) (2,137) Comparative5 for movement ID fllnds Net movement At At 111123 iii funds 31112123 Unrestricted funds General fund 14,872 (12,044) 2,828 TOTAL FUNDS 14,872 (12,044) 2,828 Page 7 ¢ontinued...
Ehsas- E- Khal Notes to the Financial StateRnents - continued for the Year Ended 31 DeCeber 2024 5. MOVEMENT IN FUNDS- Continued Comparative net movement in funds, included in the above are as follows.. In¢oming resources Resources expended Movement in funds Unrestrieted funds General fund 14.872 (12.044) 2.828 TOTAL FUNDS 14,872 (12,044) 2,828 A current year 12 months and prior year 12 months combined position is as follows.. At 111123 Net movement At 31112124 Unrestricted funds General fund 1.850 691 2,541 1,850 691 2,541 A current year 12 months and prior year 12 months combined net movement in funds. included in th¢ above are as follows: Incoming resources Resources expended Movem¢nt in funds Unrestricted funds General fund 32,364 {31.673) 691 32J64 691 6. RELATED PARTY DISCLOSURES There were no related party transaction5 for the year ended 31 December 2024. Page 8 continued...
Ehs#s- E- Khal Detailed Statement of Financial Activities for the Year Ended 31 December 2024 2024 2023 INCOME AND ENDOWMENTS Donation$ ind lega¢ie5 Donations 17,492 Total incoming resources 17,492 14,872 EXPENDITURE Cbaritable activities Travel ¢xp¢nses Sundry expenses Oil)er Offi¢¢ cost Grants lo individuals 140 252 38 83 18,980 11,454 19,209 11,744 Support costs Governanee costs Accountancy and legal fees 420 300 Total resources expended 19,629 12,044 Net (expenditure)/income (2,137) 2,828 This page does not form part of the statutory financial 5tatementS Page 9