7Se
Ahmed Welfare Foundation
Report of the Trustees for the Year Ended 31“ December 2025
The trustees present their report together with the financial statements of the charity for the year ended 31 December 2025.The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP FRS 102) and in compliance with applicable law and regulations.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number SC053000
Principal Address 2/1 22 Halbert Street Glasgow G41 3TZ
‘Website: https://theahmedwelfarefoundation.org Email: ahmedwelfarefoundationuk@gmail.com M: +44 7769319401
Trustees
Rab Nawaz Hattar (Chairman) Ali Haider
Independent examiner Sheraz Ahmed FCCA Sheraz & Co Chartered Certified Accountants 5 North Gower Street Glasgow G51 1PW
Structure, Governance and Management Ahmed Welfare Foundation is an unincorporated association registered with the Office of the Scottish Charity Regulator (OSCR).
The charity is governed by its constitution. The trustees are responsible for the overall management and contro! of the charity, including setting its strategic direction, monitoring activities, and ensuring compliance with applicable legal and regulatory requirements. Trustees during the period:
e = Chairperson: Rab Nawaz Hattar e Trustee: Ali Haider
Charitable Purposes
The charity’s purposes, as recognised under the Charities and Trustee Investment (Scotland) Act 2005, are: ¢ The prevention or reliefof poverty e =The advancement ofeducation
Objectives and Activities
The charity's objective is to deliver humanitarian assistance to underprivileged communities, particularly in disadvantaged regions. by improving living conditions. supporting education. and assisting vulnerable individuals. The trustees ensure that all activities undertaken are aligned with the charity's purposes and are carried out for the public benefit.
Achievements and Performance
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During the year ended 31 December 2025, the charity undertook the following key activities:
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e Facilitated the installation of water pumps in deprived regions of Pakistan, improving access to clean and safe drinking water.
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e Provided financial assistance towards the construction of a madrasa, supporting educational development.
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¢ Supported the construction ofa house for a disabled family, providing safe and stable accommodation. ¢ Contributed to the repair and maintenance ofa mosque, supporting community infrastructure. e Provided financial assistance to widows and disabled individuals, helping meet essential living needs. e Funded the installation of solar panels for a madrasa, promoting sustainability and ensuring continuity of educational activities.
Public Benefit Statement
The trustees confirm that they have complied with their duty under the Charities and Trustee Investment (Scotland) Act 2005 to have due regard to the public benefit guidance published by the Office of the Scottish Charity Regulator (OSCR).
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The activities carried out during the year contributed to the charity’s purposes as follows: e Prevention or relief of poverty: Achieved through the provision of financial assistance to widows and disabled individuals, housing support for a vulnerable family, and improving access to essential resources such as clean water.
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e Advancement ofeducation:
Achieved through financial support for the construction and operation of a madrasa, including the provision of solar energy to enable effective learning environments. The trustees are satisfied that these activities have provided tangible and meaningful public benefit to disadvantaged communities.
Financial Review
:
The charity is funded through donations and voluntary contributions. During the year, funds were applied directly towards charitable activities in line with the organisation's objectives.
The trustees are committed to ensuring that resources are used efficiently and responsibly to maximise benefit to beneficiaries.
; ¢
.
Reserves Policy
The charity maintains a modest level of reserves to ensure continuity of operations and to meet short-term financial commitments. Given the nature of the charity’s activities, funds are generally applied as they are received,
Risk Management
.
The trustees recognise their responsibility to identify and manage risks. Key risks include: e Misuse of funds in overseas projects e — Reliance on donations as the primary source of income ¢ Operational risks associated with delivering projects internationally To mitigate these risks, the trustees: e =Maintain oversight of all projects and funding allocations ¢ Work with trusted local contacts and partners ¢ Monitor the use of funds to ensure they are applied for intended purposes
Plans for Future Periods
The trustees intend to continue and expand the charity’s work, including:
e — Increasing access to clean drinking water
¢ Supporting educational initiatives e Providing assistance to vulnerable groups such as widows and disabled individuals e¢ Promoting sustainable development projects
Trustees’ Responsibilities
The trustees are responsible for preparing the Trustees’ Annual Report and for maintaining proper accounting records in accordance with applicable law and regulations.
They are also responsible for safeguarding the assets of the charity and taking reasonable steps to prevent and detect fraud and other irregularities.
Approval
This report was approved by the trustees and signed on their behalf: Rab Nawaz Hattar Chairperson , Date: l 6| 74 U| Qo &b
Independent Examiner's Report to the Trustees of Ahmed Welfare Foundation
I report on the accounts ofthe charity for the year ended 31‘ December 2025.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (C) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination is carried out in accordance with the Regulation 11 of the Charity Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view ' and the report is limited to those matters set out in the statements below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that. in any material respect, the requirements
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act; and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records, comply with the Regulation 9 of the 2006 Accounts Regulations
have not been met: or :
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
: &
Sheraz Ahmed FCCA Sheraz & Co Sheraz & Co Chartered Certified Accountants Chartered Certified Accountants 5 North Gower Street 5 North Gower Street,Glasgow,G51 1PW,UK GlasgowHeoern Tel:+44 (0) 141 463 0121 sherazitd¢@hotmail.com: G51 IPW Sheraz & Co is a trading name of ; A Sheraz & Co Ltd (SC780597)
6~ 04-1026
Ahmed Welfare Foundation
Statement of Financial Activities for the Year Ended 31*' December 2025
;
| Unrestricted | Restricted | 31.12.25 | ||
|---|---|---|---|---|
| fund | fund | Total funds | ||
| i | £ | f | ||
| INCOMING RESOURCES | ||||
| Donation received | 25,852 | - | 25.852 | |
| Total incoming resources | 25,852 | - | 25,852 | |
| RESOURCES EXPENDED | ||||
| Teacher salaries | 3,000 | 3,000 | ||
| Madrasa construction | 11,700 | 11.700 | ||
| Mosque repair | 1,400 | 1,400 | ||
| House built for disable family | 6,300 | 6,300 | ||
| World care foundation | 100 | 100 | ||
| Printing and stationery | 65 | 65 | ||
| Website hosting and maintenance charges | 863 | 863 | ||
| Accountant fees | 500 | 500 | ||
| Facebook advertisements | 33 | 33 | ||
| Financial assistance to disable & widows | 700 | 700 | : | |
| Water pump installation | 600 | - | 600 | |
| Solar Panels for madrasa | 2,165 | - | 2,165 | |
| Total resources expended | 27,426 | - | 27,426 | |
| NET INCOMING/(OUTGOING) | ||||
| RESOURCES | (1,574) | - | (1,574) | |
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 2,548 | - | 2,548 | |
| TOTALFUNDSCARRIEDFORWARD | 974 | - | 974 |
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Ahmed Welfare Foundation
Balance Sheet At 31" December 2025
| Unrestricted | Restricted | 31.12.25 | 31.12.24 | ||||
|---|---|---|---|---|---|---|---|
| fund | fund | Total funds | Total funds | ||||
| No | £ | ba | £ | £ | |||
| tes | |||||||
| FIXED ASSETS | |||||||
| Tangible assets | 4 | - | - | ||||
| Investment Property | 5 | - | - | ie | |||
| CURRENT ASSETS | |||||||
| Stocks | 7 | . | z | ||||
| Cash at bank and in hand | 974 | - | 974 | 2.548 | |||
| 974 | - | 974 | 2,548 | ||||
| CREDITORS | |||||||
| Amounts falling more than one year | 6 | 5 | |||||
| NETCURRENT ASSETS/(LIABILITIES) | 974 | - | 974 | 2.548 | |||
| TOTAL ASSETS LESS CURRENT | |||||||
| LIABILITIES | 974 | - | 974 | 2,548 | |||
| NET ASSETS/(LIABILITIES) | 974 | - | 974 | 2,548 | , | ||
| FUNDS | 7 | ||||||
| Unrestricted funds | 974 | 2.548 | |||||
| Restricted funds | : | ae | |||||
| TOTALFUNDS | 974 | 2,548 |
The financial statements were approved by the Board ofTrustees on 16(04/do0d6. and were signed on its behalf by:
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Keteli
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Rab Nawaz Hattar Trustee-
Chairman
Ahmed Welfare Foundation
Notes to the Financial Statements for the Year Ended 31*' December 2025
1 ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared on the receipts and payments basis under the historical cost convention, in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixture & fittings etc - 0% on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
: ;
Unrestricted funds can be used in accordance with the charitable objectives 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.
2: NET INCOMING/(OUTGOING) RESOURCES
Net resources are stated after charging/(crediting):
| 31.12.25 | 31.12.24 | ||||
|---|---|---|---|---|---|
| z | £ | ||||
| Depreciation | - | owned | assets | = | id |
3: TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31‘! December 2025.
Trustees! expenses
There were no trustees’ expenses paid for the year ended 31“! December 2025.
Ahmed Welfare Foundation Notes to the Financial Statements - continued for the Year Ended 31°' December 2025
4. TANGIBLE FIXED ASSETS
:
| 4. | TANGIBLE FIXED ASSETS | |||||
|---|---|---|---|---|---|---|
| Fixture and | ||||||
| fittings etc | ||||||
| £ | ||||||
| COST- ADDITION | ||||||
| At 01 January 2025 — 31 December 2025 |
= | |||||
| DEPRECIATION | ||||||
| At 01" January 2025 | - | |||||
| Charge foryear | ———— | |||||
| At 31" December 2025 | - | |||||
| NET BOOK VALUE | ||||||
| At 31" December 2025 | - | |||||
| At 31*' December 2024 | - | |||||
| 5. | FIXED ASSETS INVESTMENTS | |||||
| £ | ||||||
| Investment on Property | ; | |||||
| 6. | CREDITORS: AMOUNTS FALLING DUEWITHIN& | MORETHAN | ONE YEAR | |||
| Other creditors | ||||||
| ¢ | ||||||
| 7. | MOVEMENT IN FUNDS | |||||
| Net movement | ||||||
| At 31.12.24 | in funds | At 31.12.25 | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 2,548 | (1,574) | 974 | |||
| Restricted funds | ||||||
| Restricted | - | - | - | |||
| TOTAL FUNDS | 2,548 | (1,574) | 974 | |||
| Net movement in funds, included in the above are as follows: | ||||||
| Incoming resources |
Resources expended |
Movement in funds |
||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 25,852 | (27,426) | (1,574) | |||
| Restricted funds | ||||||
| Restricted | . | - | - | |||
| TOTALFUNDS | 25,852 | (27,426) | (1,574) |