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SERVE AFGHANISTAN

Registered charity 1105086 · accounts filings on the Charity Commission register

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Latest income
£1.9m
Latest spending
£1.9m
Registered
2004
Accounts read
FY2025

Financial health, per its FY2025 accounts

The accounts state that the charity reported a net outgoing resource of $6,960 for the year ended 31 December 2025, compared to a deficit of $136,904 in the prior year. The trustees note that unrestricted funds of $372,577 are below the target level of the Reserve Fund, which aims to maintain six months of unrestricted operating expenditure plus a fixed amount for emergency closure. Despite this, the trustees and auditors confirm the charity has adequate resources to continue as a going concern for at least twelve months.

What the accounts disclose

Reserves policy: 6 months of unrestricted operating expenditure plus a fixed amount necessary to close the organisation in the event of an emergency (held: £373k)
“it has been the charity's policy to maintain unrestricted funds (excluding asset funds), which have arisen from past operating results, of 6 months of unrestricted operating expenditure plus a fixed amount necessary to close the organisation in the event of an emergency.”
Per its FY2025 accounts as filed with the Charity Commission.
Related-party transaction: The document states 'Included in other debtors is an amount of $nil (2024: $3,852) owing from K Dhanabalan.' K Dhanabalan is listed as Executive Director. The 2025 amount is nil, so no current transaction amount is disclosed, but the relationship and prior year balance are noted. However, rule 6 says 'disclosed related-party transactions (who, what, amount)'. Since the 2025 amount is nil, there is no current transaction value to report as a material flow, but the existence of the debtor balance in the prior year and the current nil balance is a disclosure. I will report the current status.
“Included in other debtors is an amount of $nil (2024: $3,852) owing from K Dhanabalan. The balance has occurred due to cash drawn in excess of expenses during the year. There were no related party transactions in the previous year.” — page 47
Per its FY2025 accounts as filed with the Charity Commission.

Accounts audited by UHY Hacker Young. Discloses 5 of 6 completeness components.

Structured financials (annual return, FY ending 31/12/2025)

Total income
£1.9m
Total spending
£1.9m
Reserves (reported)
£277k
Employees
125

Reported reserves equal ~1.8 months of spending — in the bottom quarter for charities its size (median 4.8 months; benchmarks).

Trustees

Trustee list from the Charity Commission register (current, not historical).

Operates in: Afghanistan

Income and spending

Financial year endIncomeSpending
31/12/2025£1.9m£1.9m
31/12/2024£1.4m£1.5m
31/12/2023£1.6m£1.8m
31/12/2022£1.8m£1.8m
31/12/2021£1.0m£784k

Common questions

Is SERVE AFGHANISTAN financially healthy?

The accounts state that the charity reported a net outgoing resource of $6,960 for the year ended 31 December 2025, compared to a deficit of $136,904 in the prior year. The trustees note that unrestricted funds of $372,577 are below the target level of the Reserve Fund, which aims to maintain six months of unrestricted operating expenditure plus a fixed amount for emergency closure. Despite this, the trustees and auditors confirm the charity has adequate resources to continue as a going concern for at least twelve months. Its FY2025 accounts were audited by UHY Hacker Young.