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 Pra￿lce 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 dI￿10$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 A￿oUntants 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 obJ￿tiveS 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 ott￿r 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 DeCe￿ber 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
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