Company Registration No. 07861638 (England and Wales)
Charity No. 1145851
SAYLANI WELFARE UK
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 NOVEMBER 2025
SAYLANI WELFARE UK
COMPANY INFORMATION
Director
Mr M F Kappaya
Trustees
F Sadiq
M Majeed
M F Kapaya
Company number
07861638
Charity number

1145851

Registered office
203 Radford Road
Nottingham
NG7 5GT
Accountants
Baldwin Cox Limited
15 Foster Avenue
Beeston
Nottingham
NG9 1AE
SAYLANI WELFARE UK
CONTENTS
Page
Trustees report
1 - 7
Independent Examiner's report
8
Statement of Financial Activities
9
Balance sheet
10
Notes to the financial statements
11 - 16
SAYLANI WELFARE UK
TRUSTEES' REPORT
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 1 -
Aims, Objectives and Activities
Saylani Welfare UK is committed to a structured and strategic approach in fulfilling its charitable responsibilities. Every project we undertake follows a clearly defined process—from planning to execution—ensuring alignment with our core values and operational principles.
Charitable Objectives

The key objectives of Saylani Welfare UK are to:

- Lead efforts in alleviating poverty and illness globally, with a particular focus on Pakistan.

- Combat illiteracy and economic hardship by providing education, vocational training, and income-generating opportunities.

- Deliver timely, effective, and transparent support to both our beneficiaries and our donors.

These objectives are encapsulated in our mission statement:

"To lead in providing relief from poverty and illness and promote education in underserved regions. To offer an ethical and accountable service for collecting and distributing funds in a manner that is efficient, transparent, and fully responsible."

Aims and Intended Impacts

Our aim and objectives are a reflection of our beliefs:

- At Saylani Welfare UK, we believe that every individual—regardless of race, colour, or religion—deserves a dignified life, free from poverty and oppression.

- We are convinced that poverty is a consequence of systemic inequality and can be eradicated through fairer distribution of resources.

- We believe that sustainable change comes from within, and by empowering communities at the grassroots level, we can foster lasting development.

- We view education, literacy, and vocational training as essential pillars for enabling individuals to overcome poverty and achieve self-sufficiency.

- We also recognize our moral obligation to provide urgent support during humanitarian crises such as conflict or natural disasters.

Public Benefit Statement

The section of this report above entitled "Aims, objectives and activities" sets out the aims and priorities of the Charity.

The Trustees have considered this matter, in conjunction with the guidance contained in the Charity Commission's general guidance on public benefit, and have concluded:

- That the aims of the Charity continue to be charitable;

- That the aims and work done give identifiable benefits to the charitable sector and both indirectly and directly to individuals in need;

- That the benefits are for the public, are not unreasonably restricted in any way and certainly not by ability to pay; and

- That there is no detriment or harm arising from the aims or activities.

Review of Achievements and Performance For The Year
As always Saylani Welfare UK was able the to help the needs of poor people with the distribution of humanitarian aid that includes food, water, medical aid and shelter as well as long-term recovery through income generation projects and restoration of livelihoods. In line with the charity's aims and objectives, the underlying growth has helped the charity in getting closer to its long term goals of benefiting the needy and combating poverty. As Saylani welfare UK is working with Saylani Welfare International Trust as partner. Our projects and achievements are as follows:

SAYLANI WELFARE UK
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
Supplying Clean Drinking Water
Along with all the services that Saylani Welfare Trust provides to the poor on a daily basis, the organization has now developed a department that takes care of providing free drinking water in areas where people are not able to afford clean water for drinking.
Under the supervision of Saylani Welfare Trust, clean and cold drinking water is provided to the poor citizens of our city who are deprived of it. The organization has installed and placed electric coolers in different areas of Karachi especially in Government hospitals, City Courts and prisons. The cleanliness and maintenance of the coolers is solely the responsibility of our organisation. The cold drinking water is considered a blessing in the scorching heat of the sun, especially for those who are deprived of it.
Apart from this, it is also a great and rewarding deed and with your co-operation, the organization will be able to continue helping the less privileged according to this scheme, the organization has established an underground R.C.C. tank in the areas of Kaimari Town on Bhitta Walej Qasim Shah Rd. And by the grace of Allah, this tank provides water free of charge to thousands of people on a daily basis.
Due to the rise in the demand for water, the organization is trying to increase the amount of gallons so that clean water can be accessed by all.
Installed Electric Coolers
In Pakistan in the summer the temperature can be as high as 45 degrees Celsius. We have installed and will continue to install electric coolers in Madrasa, schools, mosques, courts and hospitals.
Meal and Legal Aid to Prisoners
Poor people serving a sentence in prisons are disadvantaged as many are not able to hire an advocate for their hearings and therefore are not given a fair trial in the first place.
Saylani Welfare helps people in this situation free of cost and provides an advocate for those who cannot afford one. Furthermore, all prisoners in the central jail and city court are served with two meals a day and in a respectable and hygienic atmosphere.
Saylani Medical Camps
Many families come to us for their emergency medical services. These patients are admitted in Jinnah Hospital, Civil Hospital and Sindh Government Hospital or even into private hospitals.
These patients are then treated until they recover. This service is targeted at patients belonging to rural and poor areas inside the Sindh and Balouchistan.
Sadqa Bakra Service (Goat Charity Service)
This charity is for people suffering in various difficulties and diseases. This is the greatest kind of charity for it is to feed the poor. Saylani Welfare International Trust slaughters and sends goats meat to their homes, offices and factories.
Milk and Bread Service
Due to the crippling effects of inflation on a poor country, the price on food items needed on a daily basis has also risen to the point where families cannot afford daily essentials.
Saylani Welfare International Trust has a milk and bread service where there is a sale of bread and milk at discounted prices which are available in all of our branches. This benefits the people who cannot afford to keep up with the rising costs of daily necessities.
Employment Scheme
Saylani Welfare Trust provides employment to the unskilled and uneducated individuals. We have contacts with organisations and companies seeking employees, and then try to match them with people needing work.
SAYLANI WELFARE UK
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
For example, we have previously matched organisations with mini cab drivers, shop or vendor workers, machinists, hand cart operatives and cyclists. This way people are able to earn a living and become self-sufficient and support themselves and their families. Every day at least 120 job seekers contact us and our organisation and using our contacts we arrange job interviews for them. Almost 40% of job seekers through the employment scheme successfully acquire a job.
Self-Employment Scheme
We also offer a self-employment scheme for individuals who may have been self-employed (for example a small shop owner or a street vendor) and then who have lost their businesses due to illness, or financial difficulties, or whatever the reason. We offer a small start up grant so that they can again become self-sufficient and hopefully their businesses will grow and eventually will be able to employ other people.
Free Medical Equipment
This service is for patients who are in need of medical equipment such as wheel chairs, stretchers, patient beds, walking sticks, toilet chairs, oxygen cylinders and other medical equipment which are all provided by Saylani Welfare International Trust. This service is open 24 hours a day and open all year for people who are in need of the equipment.
Collective Qurbani
Collective Qurbani are carried out on the occasion of Eid-Ul-Adha'a. Saylani Welfare International Trust distributes the qurbani meat among the congested and the poorest families. The object of collective qurbani is to send meat to people who can't get the meat round the year. In the year 2011, in the first of its kind in the history of Pakistan, the biggest collective qurbani was arranged all over Pakistan. On this qurbani occasion 1,112 goats and 2,927 cows were slaughtered during the 3 days of qurbani from which the meat was distributed to poor, deserving and needy families.
Social Wellbeing Department
Saylani Welfare International Trust launched its new social wellbeing department. This department makes parks in several disadvantaged areas to be accessible for teenagers, children and families. Recently this department inaugurated a children's amusement park in the City Court Karachi for families. In this amusement park different types of swings and other playground rides were installed for children to enjoy.
The second strand of these projects is aimed at families where parents are in dispute with each other and where meeting children for one parent would be difficult as they would have to meet in the corridors of the courts. Saylani Welfare informed the city court administration about children's problems and asked for permission to make an amusement park for children where the parents can meet and have access to children in a safe, accessible and child friendly environment. The administration of the court not only immediately granted permission to the Saylani Welfare to make the Children Park they even took serious interest on this project.
Over the next few years Saylani intend to create more parks like this in more disadvantaged areas.
Rationing
Those poor people who have lost the head of their family or if he is unemployed due to some illness, come to us in need of help. The organisation then gives them monthly ration cards on a permanent basis.
Unemployed men who seek our assistance are provided with good jobs according to their skills. Our trust also provides a monthly rationing scheme for the educational hostels for poor students.
Asan Rozgar Scheme Mega Project
In order to provide self-employment opportunities to the low income groups and the unemployed. Saylani Welfare International Trust launched the “Asan Rozgar Scheme” in which, estimated in the year 2011, would ensure employment to 45,000 people.
The main purpose of “Asan Rozgar Scheme” is to help unemployed people who are not able to fulfill their family needs because of low income. We aim to make them capable of supporting their families on their own by giving them skills and training and employment.
SAYLANI WELFARE UK
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
Mini Cab (Rikshaw)
Individuals whose income is less than their expenses and not able to fulfill their family needs, Saylani Welfare Trust provides mini cabs on easy installments, free of any interest payment attached.
Hand Push Carts (Thaila)
Illiterate unemployed people will be provided hand push carts (Thaila) with crew equipment.
Sewing Machine
Women who wish to work to support their families from home are provided with sewing machines.
Vocational Education
Less educated youth who are unable to get a reasonable job, are offered free vocational education through workshops to improve their skills. During this period, they are provided with the financial help they need and are encouraged to complete their education with us.
Domestic and Abroad Job Opportunities
Educated and trained professionals are provided full support with local jobs as well as job opportunities abroad.
Interest Free Loan
This is available to people wanting to buy a Mini Cab (Rikshaw).
Vocational Education
Hand Push Carts (Thaila).
Distribution of Meat
Every day, at least 100 goats are slaughtered which are received in the form of sadaqa and aqiqa. The people, who donate these, get them slaughtered in front of their eyes and distribute the meat among the poor with their own hands. With the help of the inquiry teams, the organisation is able to find people suffering from severe diseases such as tuberculosis and cancer and the meat is distributed among them. This meat is also used to cook food for the poor patients at the Jinnah Medical and NICH hospital. It is also sent to the hostels for poor students.
Arranging Marriages
Families living below the poverty line do not have the means to give their daughters in marriage. We help families after completing a survey to arrange their daughters' marriages by giving them furniture and a dowry. Every month some 200 such girls are married by the help of our organisation. In our society thousands of such families exist and the elite class members are required to help so that our brothers and sisters can also lead a happy life.
Education Project

Saylani Welfare Trust has established more than 100 educational institutes and primary schools to educate thousands of students free of charge since its launch in 1999.

In addition to this, for the poor residents of Karachi and Hyderabad, Saylani helps very poor families with grants, so they can educate their children without the burden of financial worries.

The Education Project provides students:

- With an education where they do not have to pay for fees

- Free books

- Uniforms

- A comprehensive and religious education

The Education Project was set up so that the poorest children have access to education. The Education Project provides young people with a complete education as well as Quran classes and the option of Hifz O Nazra.

SAYLANI WELFARE UK
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
Repairing Houses
Poor people who live in small unbuilt houses face problems due to rain water dripping in their rooms. These people contact us for help. Saylani takes the responsibility of re-building their houses and repairing damaged homes so that they can live in a warm and strong house and are at reduced risk of becoming ill.
Paying Bills and Providing Aid
The rate of inflation has risen to such an extent that suicide rates have gone up as people are not able to face the rising costs of basic necessities. Families are not able to pay for their food, their children's education, monthly gas and electric bills with their limited amount of earning. Saylani Welfare Trust co-operates with such people in paying their monthly gas and electric bills.
Most importantly, we should emphasise here that before providing any aid, an inquiry and survey is carried out, then help is offered with utility bills and house rent.
Providing Medical Aid
Thousands of people approach our organisation in need of medical aid on a daily basis. Many of them are suffering from severe diseases which cannot be cured easily. The para-medical unit in our medical O.P.D is actively working to help these people. Both male and female doctors are available for thorough medical treatment of the poor patients.
Saylani Chest Care Center
The Chest Care Center has been set up for patients suffering from Tuberculosis. Also they can avail the opportunity of complete medical treatment free of charge. The total cost of this whole treatment comes to around £24 per person per treatment.
Saylani Diabetic Center
Many patients suffering from diabetes contact our organisation. They are offered free medicine after a complete checkup by our specialists. This treatment costs around £13 per person per treatment month.
Hepatitis C
Hepatitis C is one of the most dangerous diseases which are very common amongst the poor people of our country. The treatment for this disease is also very expensive. Saylani Welfare Trust provides people with free medical treatment which costs around £277.
Saylani also provides a free pharmacy, artificial limb replacements, lab investigations and mobility equipment such as wheel chairs.
Financial Review
Principal Source of Funding
The principal source of funding for the Charity is from individual donors from within the UK and outside the UK who respond to appeals via mail, email, website or other forms of advertising through the radio or television.
Reserves Policy
The trustees have established a policy whereby, given the charity's present level and nature of activities, the Unrestricted Funds not committed or invested in intangible and tangible fixed assets ("the free reserves") held by the Charity, should not be less than £5,000. At this level the Trustees feel that they would be able to continue.
Nature of Funds
Trustees confirm that, on a fund-by-fund basis, the assets are available and are adequate to fulfil the obligations of the Charity.
Investment Policy
Surplus funds are usually kept in a high return reserve account to ensure the best return for the Charity.
SAYLANI WELFARE UK
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 6 -
Plans for the future
Saylani Welfare UK intends to focus on raising funds from institutions and on developing stronger partnerships with other NGO's. We intend to recruit skilled individuals and invest in the training of existing staff to build greater capacity.
One of the most pressing challenges facing the world today is access to clean drinking water. Over a billion people are each day forced to drink dirty water, putting themselves at risk of contracting a multitude of life threatening illnesses. We intend to increase our water and sanitation programmes through launching focused appeals for tube wells and ground water wells.
We also intend to continue with livelihood programmes across poor areas of Pakistan.
Trustees Responsibilites

The Charity Trustees (who are also the directors of Saylani Welfare UK for the purpose of company law) are responsible for preparing the annual report and the financial statements in accordance with the applicable law and regulations.

Company law requires the Trustees to prepare financial statements for each financial year. These have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and the Republic of Ireland" ("FRS102"), the Charities SORP FRS 102 and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirement of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing these financial statements, the director is required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principals in the Charity SORP;

- make judgements and accounting estimates that are reasonable and prudent;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Risk Management
The board members acknowledge their responsibilities for establishing a risk management system and are satisfied that appropriate systems and procedures are under development and continue to keep the strategic, business and operational risk under review with view to introducing, where necessary, additional procedures to mitigate these risks.
Reserve Policy
The board has agreed to maintain a minimum reserve of two month's core expenditure.
Accounts preparation

The Trustees confirm that the accounts comply with current statutory requirements, and with those of the governing instrument.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr M F Kappaya
SAYLANI WELFARE UK
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 7 -
Trustees
The trustees who held office during the year and up to the date of the financial statements were as follows:
F Sadiq
M Majeed
M F Kapaya

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

By order of the Trustees
Mr M F Kappaya
Trustee
20 July 2026
SAYLANI WELFARE UK
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAYLANI WELFARE UK
- 8 -

I report on the accounts of the Charity for the year ended 30 November 2025, which are set out on pages 9 to 16.

Respective responsibilities of trustees and examiner

The Charity's trustees are responsible for the preparation of the accounts. The Charity's trustees consider that an audit is not required for this year under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income exceeded £1 50,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.

It is my responsibility to:

- examine the accounts under Section 145 of the 2011 Act,

- to follow the procedures laid down in the general directions given by the Charity Commission under Section 145(5)(b) of the 2011 Act; and

- to state whether particular matters have come to my attention.

Basis of the Independent Examiner's Report

My examination was carried out in accordance with general directions given by the Charity Commission. 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 the 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 statement below.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

- To keep proper accounting records in accordance with section 386 of the Companies Act 2006; and

- To prepare accounts which accord with the accounting records and comply with the accounting requirements of the section 396 of the Companies Act 2006 and with the methods and principals of the Statement of Recommended Practice Accounting and Reporting by Charities.

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.

Andrew P Crossley FCA
20 July 2026
Baldwin Cox Limited
Chartered Accountants
15 Foster Avenue
Beeston
Nottingham
NG9 1AE
SAYLANI WELFARE UK
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 9 -
2025
2024
Notes
£
£
Incoming resources
Incoming resources from generated funds:
Donations
397,577
307,039
Resources expended
Costs of generating funds
3
(368,167)
(343,042)
Charitable activities
4
(17,200)
(12,693)
Governance costs
5
(6,493)
(3,674)
Total resources expended
(391,860)
(359,409)
Net Incoming Resources
5,717
(52,370)
Taxation
9
-
0
-
0
Net movement in funds
13
5,717
(52,370)
Reconciliation of funds
Total funds brought forward
90,415
142,785
Total funds carried forward
96,132
90,415
All funds are unrestricted funds.

The notes on pages 11 to 16 form part of these financial statements.

SAYLANI WELFARE UK
BALANCE SHEET
AS AT 30 NOVEMBER 2025
30 November 2025
- 10 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
11
2,019
2,232
Cash at bank and in hand
96,840
91,580
98,859
93,812
Creditors: amounts falling due
within one year
12
(2,727)
(3,397)
Net current assets
96,132
90,415
Reserves
Unrestricted funds
13
96,132
90,415

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 20 July 2026
Mr M F Kappaya
Director
Company Registration No. 07861638

The notes on pages 11 to 16 form part of these financial statements.

SAYLANI WELFARE UK
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 11 -
1
Accounting policies
Company information

Saylani Welfare UK is a private company limited by guarantee incorporated in England and Wales. The registered office is 203 Radford Road, Nottingham, NG7 5GT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), the Charities SORP FRS 102 and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Income and expenditure

All incoming resources are included in the Statement of Financial Activities when the Charity is entitled to, and virtually certain to receive, the income and the amount can be quantified with reasonable accuracy. Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

SAYLANI WELFARE UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 12 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Derivatives

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in surplus or deficit immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in surplus or deficit depends on the nature of the hedge relationship.

A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

SAYLANI WELFARE UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 13 -
1.10
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Costs of generating funds
2025
2024
£
£
Donations
349,940
325,603
Wages and salaries
13,770
12,787
Staff pension costs defined contribution
146
196
Travelling expenses
3,500
3,500
Telecommunications
811
956
368,167
343,042
4
Charitable activities
2025
2024
£
£
Rent
8,250
9,750
Rates
223
790
Power, light and heat
841
-
Advertising
7,663
1,976
Sundry expenses
223
177
17,200
12,693
SAYLANI WELFARE UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 14 -
5
Governance costs
2025
2024
£
£
Commissions payable
2,957
-
Accountancy
2,625
2,450
Bank charges
745
1,220
(Profit)/loss on foreign exchange
166
4
6,493
3,674
6
Net outgoing resource for the year

This is stated after charging:

2025
2024
£
£
Depreciation
-
-
Independent examiner's costs
2,625
2,450
2,625
2,450
7
Staff costs

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Fundraising and charitable activities
3
3
3
3

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
13,770
12,787
Pension costs
146
196
13,916
12,983
8
Trustee remuneration

No member of the management committee received any remuneration during the year.

SAYLANI WELFARE UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 15 -
9
Taxation

As a charity, Saylani Welfare UK is exempt from tax on income and gains falling within Section 505 of the Taxes Act 1998 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.

10
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2024 and 30 November 2025
2,348
Depreciation and impairment
At 1 December 2024 and 30 November 2025
2,348
Carrying amount
At 30 November 2025
-
0
At 30 November 2024
-
0
11
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
2,019
2,232
12
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
12
61
Other creditors
2,715
3,336
2,727
3,397
13
Funds
2025
2024
£
£
At the beginning of the year
90,415
142,785
Surplus/(deficit) for the year
5,717
(52,370)
At the end of the year
96,132
90,415
SAYLANI WELFARE UK
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 16 -
14
Members and liability

The Charity is a private company limited by guarantee and consequently does not have any share capital. Each member is liable to contribute an amount not exceeding £10 towards the amounts of the Charity in the event of liquidation.

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