Friends of Koohi Goth Women's Hospital Charity Accounts

COMPANY REGISTRATION NUMBER: 15228708

CHARITY REGISTRATION NUMBER: 1213642

Friends of Koohi Goth Women's Hospital

Company Limited by Guarantee

Unaudited Financial Statements

31 October 2024

Friends of Koohi Goth Women's Hospital

Company Limited by Guarantee

Financial Statements

Period from 23 October 2023 to 31 October 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

Notes to the financial statements	7

Friends of Koohi Goth Women's Hospital

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Period from 23 October 2023 to 31 October 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 period ended 31 October 2024 .

Reference and administrative details

Registered charity name	Friends of Koohi Goth Women's Hospital

Charity registration number	1213642

Company registration number	15228708

Principal office and registered	131a Stayton Road
office	Sutton
	Surrey
	SM1 2PS

The trustees

	Dr Ayesha Ahmed	(Appointed 23 October 2023)
	Dr Samiuddin Ahmed	(Appointed 23 October 2023)
	Dr Syed Arish Haider	(Appointed 23 October 2023)
	Ms Hiba Junaid	(Appointed 14 June 2024)
	Mr Aly Zaheer Pathan	(Appointed 23 October 2023)
	Mr Shahzaib	(Appointed 23 October 2023)
	Mr Aziz Bilgrami	(Appointed 23 October 2023)

Independent examiner	J O Evans FCA
	Green Banks
	The Hill
	Merrywalks
	Stroud
	Gloucestershire
	GL5 4EP

Structure, governance and management

The charity was incorporated at a company limited by guarantee on 23 October 2023 and was registered as a charity on 16 June 2025.

The charity has seven trustees. Each trustee has been personally involved in the ongoing work at the Koohi Goth Hospital and School of Midwifery in Pakistan. From teaching student midwives, to participating in health outreach camps and establishing outpatient clinics, the trustees have a succinct understanding of the hospital. They are all passionate about the work being done there and come from backgrounds in healthcare and consultancy. Trustees for this charity have been selected due to these qualities and their shared goal of supporting the excellent work happening in the fields of obstetrics, general medicine, surgery, and paediatrics at the hospital.

Objectives and activities

As defined in its governing document, the charity's objectives are as follows:

"The Charity supports the work of Koohi Goth Women's Hospital and the School of Nursing and Midwifery in Pakistan. Its support will help restore women's self-dignity by alleviating disparities faced by them and the girl child, and by addressing maternal death and complications such as genital tract fistula. It will invest in research on maternal mortality, morbidity and gender-based inequalities."

The trustees consider the activities to be within the public benefit guidance published by the Charity Commission.

Achievements and performance

To date, the trustees have worked hard to establish the charity and are now working on the next step of establishing a bank account. Once this is done, we will go ahead with fund-raising planning and activities. We have an excellent support network in our local communities and hope to further the mission of the charity by spreading awareness to these communities of how we work to achieve our goals of alleviating issues related to women's and child health in Pakistan.

Financial review

The trustees have funded the cost of setting up the charity with their own income and some donations and are currently working to get a bank account set up with the CAF Bank. The trustees hope that all funds collected once the charity account has been set up will then go through that particular account only.

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 22 October 2025 and signed on behalf of the board of trustees by:

Mr Aziz Bilgrami

Trustee

Friends of Koohi Goth Women's Hospital

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Friends of Koohi Goth Women's Hospital

Period from 23 October 2023 to 31 October 2024

I report to the trustees on my examination of the financial statements of Friends of Koohi Goth Women's Hospital ('the charity') for the period ended 31 October 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.

J O Evans FCA Independent Examiner

Green Banks The Hill Merrywalks Stroud Gloucestershire GL5 4EP

22 October 2025

Friends of Koohi Goth Women's Hospital

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Period from 23 October 2023 to 31 October 2024

	Period from 23 Oct 23 to 31 Oct 24
	Unrestricted funds	Total funds
Note	£	£

Income and endowments

Donations and legacies	5	11,596	11,596
		--------	--------
Total income		11,596	11,596
		--------	--------

Expenditure

Expenditure on charitable activities	6,7	15,509	15,509
		--------	--------
Total expenditure		15,509	15,509
		--------	--------

	--------	--------
Net expenditure and net movement in funds	( 3,913)	( 3,913)
	--------	--------

Reconciliation of funds

Total funds brought forward	–	–
	--------	--------
Total funds carried forward	( 3,913)	( 3,913)
	--------	--------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Friends of Koohi Goth Women's Hospital

Company Limited by Guarantee

Statement of Financial Position

31 October 2024

		31 Oct 24
Note		£
Creditors: amounts falling due within one year	10	3,913
		-------
Net current liabilities		3,913
		-------
Total assets less current liabilities		( 3,913)
		-------
Net liabilities		( 3,913)
		-------

Funds of the charity

Unrestricted funds		( 3,913)
		-------
Total charity funds	11	( 3,913)
		-------

For the period ending 31 October 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 period 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 22 October 2025 , and are signed on behalf of the board by:

Mr Aziz Bilgrami

Trustee

Friends of Koohi Goth Women's Hospital

Company Limited by Guarantee

Notes to the Financial Statements

Period from 23 October 2023 to 31 October 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 131a Stayton Road, Sutton, Surrey, SM1 2PS.

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.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

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 liability of the members is limited. Each member agrees, if the Charity is wound up while they are a member (or within one year after they cease to be a member), to pay up to £1 towards: 1. Payment of the Charity's debts and liabilities contracted before they ceased to be a member; 2. Payment of the costs, charges and expenses of winding up; and 3. Adjustment of the rights of the contributors among themselves.

5. Donations and legacies

		Unrestricted Funds	Total Funds 2024
		£	£

Donations

Donations from trustees	11,596	11,596
	--------	--------

6. Expenditure on charitable activities by fund type

	Unrestricted Funds	Total Funds 2024
	£	£
Initial setup of charity	15,509	15,509
	--------	--------

7. Expenditure on charitable activities by activity type

	Activities undertaken directly	Total funds 2024
	£	£
Initial setup of charity	15,509	15,509
	--------	--------

8. Independent examination fees

	Period from
	23 Oct 23 to
	31 Oct 24
	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	720
	----

9. Trustee remuneration and expenses

None of the trustees, who are also directors, have received any remuneration from the charity.

10. Creditors: amounts falling due within one year

	31 Oct 24
	£
Accruals and deferred income	720
Invoices outstanding for set up costs	3,193
	-------
	3,913
	-------

11. Analysis of charitable funds

Unrestricted funds

	At 23 October 2023	Income	Expenditure	At 31 October 2024
	£	£	£	£
General funds	–	11,596	(15,509)	(3,913)
	----	--------	--------	-------

12. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2024
	£	£
Creditors less than 1 year	(3,913)	(3,913)
	-------	-------

13. Related parties

As shown in note 5 above, the donations received by the charity during the period have been received from two of the trustees. There have been no other related party transactions that are required to be reported.