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Company registration number: 15126774
Charity registration number: 1205879
Protect And Help The Poor And Needy International Limited
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 30 September 2025
Waterfords Europe Limited t/a Jon Avol Waterfords
Protect And Help The Poor And Needy International Limited
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—4
Independent Examiner's Report | 5
Statement of Financial Activities (including Income and Expenditure Account) | 6
Balance Sheet | 7
Notes to the Financial Statements | 8—12

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Protect And Help The Poor And Needy International Limited
Company No. 15126774
Trustees' Report For The Year Ended 30 September 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 30 September 2025.
Objectives and Activities
Aims and Objectives
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.
Public Benefit
The charity exists for the prevention and relief of poverty in Kenya and Uganda, and delivers this through the provision of financial support, essential goods, and services to individuals and communities in need.
In shaping the charity’s objectives and planning its activities, the trustees have carefully considered how these activities contribute to public benefit. The trustees are satisfied that the charity’s work:
Provides clear and identifiable benefits to vulnerable individuals, particularly low-income households, children, and those with disabilities
Targets beneficiaries based on genuine need, ensuring that resources are directed to those most at risk of poverty and hardship
Delivers benefits that are accessible and inclusive, without undue restriction
During the year, the charity’s principal activities included:

- Distribution of food parcels to families experiencing financial hardship

- Support to disabled homes and vulnerable groups

- Delivery of healthcare initiatives, including eye care camps

These activities have resulted in tangible and measurable public benefit, including improved nutrition, reduced hardship, better health outcomes, and enhanced overall wellbeing for beneficiaries.
The trustees confirm that no private benefit arises from the charity’s activities other than that which is incidental to the delivery of its charitable purposes.
The trustees will continue to review the charity’s activities to ensure that they remain focused on delivering meaningful, sustainable and demonstrable public benefit in line with regulatory expectations.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Main Achievements
During the year ended 30 September 2025, the charity made significant progress in delivering its core objective of relieving poverty in Kenya and Uganda through targeted, practical interventions.
The charity’s principal achievement during the year was the successful delivery of food support programmes to vulnerable and low-income households. Through donor funding and local coordination, the charity distributed essential food parcels to families experiencing acute financial hardship. This intervention directly addressed food insecurity and ensured access to basic nutrition for beneficiaries who would otherwise struggle to meet daily needs.
The impact of this programme has been both immediate and sustained:

- Improved access to regular meals for vulnerable families, particularly children and the elderly

- Reduction in malnutrition risks within targeted communities

- Enhanced wellbeing and stability for households facing financial distress

- Indirect support for improved school attendance, as children were better nourished and able to attend consistently

...CONTINUED
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Protect And Help The Poor And Needy International Limited
Trustees' Report (continued)
For The Year Ended 30 September 2025
Main Achievements - continued
In addition to food distribution, the charity expanded its outreach through specialised support initiatives, including:

- Assistance to disabled homes, ensuring that highly vulnerable groups received essential supplies

- Delivery of eye care camps, providing access to basic healthcare services that are otherwise limited in rural and low-income areas

These initiatives reflect the charity’s commitment to addressing not only immediate poverty needs but also broader health and welfare challenges faced by underserved communities.
Financial Review
Financial Position
During the year ended 30 September 2025, the charity reported total incoming resources of £3,538 (2024: £550), reflecting a significant increase in donations and continued support from contributors.
Total expenditure for the year amounted to £3,249 (2024: £489), of which substantially all was applied directly to charitable activities, including food distribution programmes, support to disabled homes, and healthcare initiatives. This represents a high level of programme expenditure relative to income, demonstrating the charity’s continued focus on delivering maximum impact to beneficiaries.
The charity generated a net surplus of £289 for the year (2024: £61), increasing total unrestricted funds to £350 at 30 September 2025 (2024: £61).
At the balance sheet date, the charity held cash balances of £422, with current liabilities of £72, resulting in net current assets of £350. The charity therefore remains solvent with sufficient liquidity to meet its short-term obligations as they fall due.
Reserves Position
Unrestricted reserves at the year-end stood at £350, representing a modest improvement from the prior year. Whilst this indicates a positive movement in financial stability, reserves remain below the trustees’ desired level of maintaining sufficient funds to cover a full year of operating costs.
The trustees continue to adopt a balanced approach, prioritising:

- The deployment of funds towards immediate charitable needs; and

- The gradual strengthening of reserves to support long-term sustainability

- Financial Sustainability and Outlook

The charity operates with a lean cost structure, with minimal administrative overheads and a strong emphasis on directing funds to frontline activities. Whilst this enhances programme delivery, it also results in limited retained reserves.
The trustees recognise the importance of diversifying and increasing income streams in order to:

- Build a more resilient financial base;

- Expand charitable activities; and

- Ensure continuity of support to beneficiaries in periods of funding uncertainty

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.
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Protect And Help The Poor And Needy International Limited
Trustees' Report (continued)
For The Year Ended 30 September 2025
Going Concern
The trustees consider that there are no material uncertainties about the charity's ability to continue asa going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
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.
Trustee Selection Methods
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.
Reference and Administrative Details
Trustees
Mrs Mala Anand
Mr Mohamed Qadir
Charity Number
1205879
Company Number
15126774
Independent Examiner
Sanjay Anand FCCA
Waterfords Europe Limited t/a Jon Avol Waterfords
Chartered Certified Accountants and Registered Auditors
C/O 204 Field End Road
Pinner
Middlesex
HA5 1RD
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Protect And Help The Poor And Needy International Limited
Trustees' Report (continued)
For The Year Ended 30 September 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:

Mrs Mala Anand Trustee
04/05/2026

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Protect And Help The Poor And Needy International Limited
Independent Examiner's Report to the Trustees of Protect And Help The Poor And Needy International Limited
For The Year Ended 30 September 2025
Independent Examiner's Report to the Trustees of Protect And Help The Poor And Needy International Limited
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts 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 your 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 Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts 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 accounts 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
05/05/2026
C/O 204 Field End Road
Pinner
Middlesex
HA5 1RD
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Protect And Help The Poor And Needy International Limited
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 30 September 2025
Statement of Financial Activities (including Income and Expenditure Account)

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Unrestricted funds
| Notes | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 4 | 3,538 | 550
EXPENDITURE ON:
Raising funds | 5 | (83 ) | (74 )
Charitable activities: | 5
Eye Camps |  | (1,344 ) | -
Food bags to vunerable families |  | (1,492 ) | (415 )
Food support to disabled homes |  | (414 ) | -
|  | (3,333 ) | (489 )
NET INCOME |  | 205 | 61
NET MOVEMENT IN FUNDS |  | 205 | 61
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 61 | -
TOTAL FUNDS CARRIED FORWARD | 10 | 266 | 61

The notes on pages 8 to 11 form part of these financial statements.
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Protect And Help The Poor And Needy International Limited
Balance Sheet
As At 30 September 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Total funds
| Notes | £ | £
CURRENT ASSETS
Cash at bank and in hand |  | 422 | 133
|  | 422 | 133
Creditors: Amounts Falling Due Within One Year | 9 | (156 ) | (72 )
NET CURRENT ASSETS (LIABILITIES) |  | 266 | 61
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 266 | 61
NET ASSETS |  | 266 | 61
FUNDS OF THE CHARITY
Unrestricted Funds |  | 266 | 61
TOTAL FUNDS | 10 | 266 | 61

For the year ending 30 September 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mrs Mala Anand Trustee
04/05/2026

The notes on pages 8 to 11 form part of these financial statements.
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Protect And Help The Poor And Needy International Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Protect And Help The Poor And Needy International Limited is a company limited by guarantee, incorporated in England & Wales, registered number 15126774 and registered charity number 1205879 . The registered office is .
2. Statement of Compliance
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: 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) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
3. Accounting Policies
3.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention.
The charitable company is a Public Benefit Entity as defined by FRS 102.
3.2. Going Concern Disclosure
The trustees have identified material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern, however, the going concern basis remains appropriate.
3.3. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
3.4. 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 donoror 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 forthe 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.

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Protect And Help The Poor And Needy International Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3.5. 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 offinancial 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 thecharity 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.
3.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3.7. Financial Instruments
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. Income from Donations and Legacies
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Protect And Help The Poor And Needy International Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

| 2025 | 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Donations and gifts | 3,538 | 550

5. Analysis of Expenditure

|  |  | 2025
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 6 ) | Total
| £ | £ | £
Raising funds | - | 83 | 83
Eye Camps | 1,344 | - | 1,344
Food bags to vunerable families | 1,492 | - | 1,492
Food support to disabled homes | 414 | - | 414
| 3,250 | 83 | 3,333

|  |  | 2024
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 6 ) | Total
| £ | £ | £
Raising funds | - | 74 | 74
Food bags to vunerable families | 415 | - | 415
| 415 | 74 | 489

6. Support Costs

| 2025
--- | ---
| Raising funds
| £
General administration | 83

| 2024
--- | ---
| Raising funds
| £
General administration | 2
Governance costs | 72
| 74

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Protect And Help The Poor And Needy International Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Independent Examiner's Remuneration

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Independent examination of the financial statements | 84 |  | -

8. Average Number of Employees
Average number of employees during the year was: 2 (2024: 2)
2 2
9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 156 |  | 72

10. Movement in Funds

| As at 1 October 2024 | Income | Expenditure | As at 30 September 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 61 | 3,538 | (3,333 ) | 266
Total funds | 61 | 3,538 | (3,333 ) | 266

| As at 1 October 2023 | Income | Expenditure | As at 30 September 2024
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | - | 550 | (489 ) | 61
Total funds | - | 550 | (489 ) | 61

11. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

| 2025 | 2024
--- | --- | ---
| £ | £

12. Related Party Disclosures
13. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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Protect And Help The Poor And Needy International Limited
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 30 September 2025
Detailed Statement of Financial Activities (including Income and Expenditure Account)

| 2025 | 2024
--- | --- | ---
| Total funds | Total funds
| £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts | 3,538 | -
Donations from individuals | - | 550
| 3,538 | 550
| 3,538 | 550
EXPENDITURE ON:
Raising funds
Independent examiner's fees | (84) | -
Sundry expenses | 1 | (2)
Independent examiner's fees | - | (72)
| (83) | (74)
Charitable Activities:
Eye Camps
Purchases Type A | (1,344) | -
| (1,344) | -
Food bags to vunerable families
Purchases | - | (415)
Purchases Type A | (1,492) | -
| (1,492) | (415)
Food support to disabled homes
Purchases Type A | (414) | -
| (414) | -
| (3,333) | (489)
NET INCOME | 205 | 61

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