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COMPANY REGISTRATION NUMBER: 15126774
CHARITY REGISTRATION NUMBER: 1205879
Protect and Help the Poor and Needy International Limited
Company Limited by Guarantee
Unaudited Financial Statements
30 September 2024
Protect and Help the Poor and Needy International Limited
Company Limited by Guarantee
Financial Statements
Year ended 30 September 2024
Page
Trustees' annual report (incorporating the director's report)
1
Independent examiner's report to the trustees
4
Statement of financial activities (including income and expenditure account)
5
Statement of financial position
6
Statement of cash flows
7
Notes to the financial statements
8
Protect and Help the Poor and Needy International Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 30 September 2024
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 September 2024 .
Reference and administrative details
Registered charity name
Protect and Help the Poor and Needy International Limited
Charity registration number
1205879
Company registration number
15126774
Principal office and registered
204 Field End Road
office
Pinner
Middlesex
HA51 RD
The trustees
Mohamed Iftikhar Qadir
(Appointed 1 November 2023)
Tayab Keval
(Appointed 1 November 2023)
Mrs M K Anand
Independent examiner
Sanjay Anand FCCA
204 Field End Road
Pinner
Middlesex
England
HA5 1RD
Structure, governance and management
Governing document
The Charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The Company is set up under its Memorandum and Articles of Association, registered as a Company Limited by Guarantee, registration number 15126774 , and is registered with the Charity Commission under the Charities Act 2006, registration number 1205879 .
The liability of the Trustees, being members of the charitable company, is limited. Every member of the Charity undertakes to contribute such amount as may be required (not exceeding £10) to the Charity's assets if it should be wound up while he or she is a member or within one year after he or she ceases to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributories among themselves.
Recruitment and appointment of new trustees
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.
The number of trustees shall be not less than three but not subject to any maximum. One third of the trustees, who have been in office longest retire by rotation at the Annual General Meeting (AGM). Additional trustees can be appointed by recommendation of the existing trustees or by standing for election at the AGM.
Organisational structure
The Charity has a Board of Trustees that meet regularly. The Board makes final all operational decisions of the charity which are put forward by the senior management team. Day to day running of the charity is carried out by the Chief Executive Officer and the Deputy CEO's, together with a small team of support staff.
Induction and training of new trustees
All new trustees, once elected, are inducted by the CEO. All new trustees are handed the NCVO publication The Good Trustee Guide and a pack which contains important organisational policies and documents. All Trustees are encouraged to attend regular training courses made available through the NCVO, LVSC and other local voluntary support bodies such as VAHC, as well as utilise online resources for Trustees and attend networking opportunities. All trustees are also invited to meet the management team and other key staff.
Objectives and activities
The charity’s objective is the prevention or relief of poverty in Kenya and Uganda. This is achieved by providing financial grants, essential items, and services directly to individuals in need, as well as to charities and other organisations actively engaged in poverty alleviation efforts within these regions.
Achievements and performance
During the year, the charity successfully achieved its primary objective of providing food support to vulnerable families in Kenya. Through the dedication of our team and the generosity of our supporters, we distributed food bags to local communities in need, ensuring access to essential nutrition for low-income households.
These food parcels have had a direct and meaningful impact on improving the health and wellbeing of hundreds of families living in poverty. By addressing food insecurity, we have helped to reduce malnutrition among children and supported adults to lead healthier, more productive lives.
In addition to the immediate benefit to our beneficiaries, the programme has contributed to wider societal outcomes, including improved school attendance among children and reduced financial stress for struggling families. This work has also strengthened community resilience and encouraged local engagement in health and welfare initiatives.
We are proud to report that we met our key performance target for the year in full, and continue to build on these foundations for greater impact in the future.
Financial review
Reserves policy
The Trustees strive to increase reserves where possible. The aim is to have sufficient reserves to cover a full year's overhead costs of the charity however this has been affected by the strains of the pandemic and cost of living crisis.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 3 June 2025 and signed on behalf of the board of trustees by:
Mrs M K Anand
Trustee
Protect and Help the Poor and Needy International Limited
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Protect and Help the Poor and Needy International Limited
Year ended 30 September 2024
I report to the trustees on my examination of the financial statements of Protect and Help the Poor and Needy International Limited ('the charity') for the year ended 30 September 2024.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Sanjay Anand FCCA
Independent Examiner
204 Field End Road Pinner Middlesex England HA5 1RD
4 June 2025
Protect and Help the Poor and Needy International Limited
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 30 September 2024
2024
Unrestricted funds
Total funds
Note
£
£
Income and endowments
Donations and legacies
5
550
550
----
----
Total income
550
550
----
----
Expenditure
Expenditure on raising funds:
Costs of raising donations and legacies
6
489
489
----
----
Total expenditure
489
489
----
----
----
----
Net income and net movement in funds
61
61
----
----
Reconciliation of funds
Total funds brought forward
----
----
Total funds carried forward
61
61
----
----
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Protect and Help the Poor and Needy International Limited
Company Limited by Guarantee
Statement of Financial Position
30 September 2024
2024
Note
£
£
Current assets
Cash at bank and in hand
133
Creditors: amounts falling due within one year
9
72
----
Net current assets
61
----
Total assets less current liabilities
61
----
Net assets
61
----
Funds of the charity
Unrestricted funds
61
----
Total charity funds
10
61
----
For the year ending 30 September 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 3 June 2025 , and are signed on behalf of the board by:
Mrs M K Anand
Trustee
Protect and Help the Poor and Needy International Limited
Company Limited by Guarantee
Statement of Cash Flows
Year ended 30 September 2024
2024
£
Cash flows from operating activities
Net income
61
Adjustments for:
Accrued expenses
72
----
Cash generated from operations
133
----
Net cash from operating activities
133
----
Net increase in cash and cash equivalents
133
Cash and cash equivalents at beginning of year
----
Cash and cash equivalents at end of year
133
----
Protect and Help the Poor and Needy International Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 30 September 2024
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 204 Field End Road, Pinner, Middlesex, HA51 RD.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Transition to FRS 102
The entity transitioned from previous UK GAAP to FRS 102 as at 1 October 2022. Details of how FRS 102 has affected the reported financial position and financial performance is given in note 13.
Judgements and key sources of estimation uncertainty
1. Allocation of Support Costs Support costs have been apportioned across charitable activities and governance costs based on estimated time and resource usage. While these allocations require judgement, they are reviewed annually for consistency with the charity’s activities and objectives. 2. Recognition and Valuation of Donated Goods Where donated goods (e.g. food parcels or supplies) are distributed in Kenya and Uganda, the trustees estimate a fair value for recognition in the accounts. This involves judgement where no market value is readily available and is based on donor records or local equivalent pricing. 3. Accruals for Overseas Project Costs Accruals for project expenditure in remote areas are based on reports from local partners and past payment patterns. Judgement is applied to determine the completeness of expenditure incurred but not yet invoiced or reported, particularly in areas with limited documentation infrastructure. 4. Going Concern The financial statements have been prepared on a going concern basis. The trustees have considered expected income levels and expenditure commitments and are satisfied that the charity has adequate resources to continue operating for the foreseeable future.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Limited by guarantee
The charitable company is limited by guarantee and has no share capital. In the event of the charity being wound up, each member has agreed to contribute a sum not exceeding £10. At the balance sheet date, the charity had three members.
5. Donations and legacies
Unrestricted Funds
Total Funds 2024
£
£
Donations
Donations type 1
550
550
----
----
6. Costs of raising donations and legacies
Unrestricted Funds
Total Funds 2024
£
£
Costs of raising donations and legacies - Donations
74
74
Costs of raising donations and legacies - Other type 1
415
415
----
----
489
489
----
----
7. Staff costs
The average head count of employees during the year was Nil. The average number of full-time equivalent employees during the year is analysed as follows:
2024
No.
Project co-ordinator
1
Logistics and delivery
2
----
3
----
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
8. Trustee remuneration and expenses
None of the trustees received any remuneration or were reimbursed for any expenses during the year.
9. Creditors: amounts falling due within one year
2024
£
Accruals and deferred income
72
----
10. Analysis of charitable funds
Unrestricted funds
At 1 October 2023
Income
Expenditure
At 30 September 2024
£
£
£
£
General funds
550
(489)
61
----
----
----
----
11. Analysis of net assets between funds
Unrestricted Funds
Total Funds 2024
£
£
Tangible fixed assets
61
61
----
----
12. Analysis of changes in net debt
At 1 Oct 2023
Cash flows
At 30 Sep 2024
£
£
£
Cash at bank and in hand
133
133
----
----
----
13. Transition to FRS 102
These are the first financial statements that comply with FRS 102. The charity transitioned to FRS 102 on 1 October 2022.
No transitional adjustments were required in the retained funds or income or expenditure for the year.