The Charity Registration Number is=_ 1041647
TARIQA BURHANIYA DISUQIYA SHADHULIYA
Report and Accounts
6 April 2024

TARIQA BURHANIYA DISUQIYA SHADHULIYA
Trustees, Annual Report for the year ended 6 April 2024
The Trustees present Iheir Report and Accounts for Ihe year ended 6 April 2024.
Reference and administrative details
The charity name.
The legal name of the charity is:_ TARIQA BURHANIYA DISUQIYA SHADHULIYA.
The charity is also known by its operating name, TBDS.
The charitys areas operation and UK charitable registration.
The charity is registered in England & Wales with the Charity Ccwnmission in England & Wales
ICCEWI with charity number 1041647.
The charity doe5 riot operate in any oversea5 jurisdictions.
Legal stmcture of the charity
The charity is constillrted as an unincortM)rated charity, established by a written constitution. The
governing document of the charity is the written Constitution approved by the membeis and
endorsed by the Charity Commission in England & Wales {CCEWI .
The governing document is dated 05 Seplember 1994
There are no restrictions in the goveming documents on Ihe 0￿ratIon of the Charity or on its
investment powers other than those imp)sed by Charity Law.
The trustees are all indimduals
The principal operating address, telephone number. email and web addresses of the
POBOXN
1 THORPE CLOSE, LONDON
W10 5XL
Telephone 07866699995
Email Address info@burhaniya.or.uk Web address www.burhaniya.org.uk

TARIQA BURHANIYA DISUQIYA SHADHULIYA
Trustees, Annual Report for the year ended 6 April 2024
The Trustees in office on the date the report was approved were-.-
Khalid Abushamma
Elrashid Muslafa
Mohamed Idris
Mohamed Kardaman
Yasin Abd Elatif Osman
Hassan Elraih
The following persons served as Trustees during the year ended 6 April 2024 :.
The trustees who served as a trustee in the rewrting period were as shown above, and there
were no changes during the year. or in the peri(xl between the year end and the approval of the
accounts.

TARIQA BURHANIYA DISUQIYA SHADHULIYA
Trustees, Annual Report for the year ended 6 April 2024
Objects and activities of the charity
The objectives and activities of the charity. Tariqa Burhaniya Disuqiya Shadhuliya ITBDSI,
focus on promoting education, social inclusion. poverty relief. and overall well-being for Ihe
public benefit. The charity aims to enhance educational opportunities for both young people
and adults by offering guidance. moral support, and financial assistance where needed. It
also provides academic tutoring, English language classes. and workshops to strengthen
family relationships and communication skills.
Social inclusion is another key focus. with efforts to bridge generational gaps through
interactive programs and activities that foster connections between youth and the eldedy.
The charity organizes inikn'atives lo combal loneliness among the eldedy and provides
workshops and training to empower women. particularfy those new to the UK. helping them
achieve independence and confidence. For young people. TBDS emphasizes programs that
inslill moral values, discipline. and respect. aiming lo help them avoid hamiful influences like
gang culture or radicalization.
In addressing poverty. the charity offers material and financial support to low-income
families and individuals, alongside fo(Kl and clothing distribution. It also provides skill-
building workshops and debt counseling to alleviale financial hardship.
Additionally, TBDS prioritizes menlal, ernolional, and spiritual well-being. It hosts communal
gatherings and charitable events lo foster a sense of belonging, offering activities like
meditation classes, retreats. and inspirational talks. Faith-based counseling and creative
programs, including music and art wth spiritual themes, are designed to promote resilience,
inner peace, and connection with higher values. These efforts collectively aim lo uplift and
support the community in meaningful and holistic ways.
The main activities undertaken in relation to t1￿￿e purposes during the year.
During the year, the charity focused on a range of activities aligned with its objectives to
advance education. promote social inclusion, alleviate povety, and enhance mental,
emotional. and spiritual well-being. Educational efforts included providing academic tutoring
for GCSE and A-Level students, offering English language dasses to non-native speakers,
and supporting individuals through guidance and. where necessary, financial assistan￿ to
pursue educational opportunities. Workshops were held to help families strengthen
relalionships Ihrough improved communication and conflict resolution skill5.
To promote social inclusion, the charity organized programs that fostered intergenerational
engagemenl, such as knowledge exchange workshops connecting youth and the elderly. It
conducted activities to combat loneliness among the eldedy and offered training sessions for
women, particulady newcomers to the UK, to help them build confidence and independence.
For young people, structured programs focused on instilling values such as respect and
discipline. providing them with tools to avoid negative influences like gang involvement or
radicalization.
Efforts to alleviate poverty included distributing food. dothing. and financial assistsnce lo
those in need, as well as hosting skill-building workshops and providing debt counseling to
support individuals in overcoming financial challenges.
The charity also prioritized mental and emotional well-being by organizing community
gatherings and events lo nurture a sense of belonging and resilience. Spiritual growth was
encouraged Ihrough meditation classes, retreats. and inspirational talks, while faith-based
counseling addressed emotional and spiritual challenges. Creative activities. including music
. chanting, and art focused on spiritual themes. further enriched community engagement and
promoted holistic well-being. These activilies reflected the charity's commitment to
supporting the community in comprehensive and impactful ways.

TARIQA BURHANIYA DISUQIYA SHADHULIYA
Trustees, Annual Report for the year ended 6 April 2024
The main activities undertaken during the year to further the charity's pury)ose ftir
the public benefit.
During the year, the charity engaged in various activities designed to further its purpose for
the public benefit. It worked to promote soual inclusion by organizing programs that
fostered meaningful connections between differenl generations, such as workshops that
facililated knowledge exchange between youth and the elderly. Activities We￿ also held lo
address loneliness among the elderty. creating opportunities for engagement and a sense
of community. Women, particularly those new to the UK. were supported through training
sessions airned at building Conffiden￿ and independen￿, empowering thern lo navigate
their new environments Su￿ssfUlly.
The charity also focused on alleviating poverty by providing essential material and financial
assistance to individuals and families in need. This included food and clothing distribution,
as well as skill-building workshops and debt counseling to help participants improve their
financial stability and overcome economic challenges.
To enhance mental, emotional, and spiritual well-being. the charity hosted regular
community gatherings and events that encouraged a sense of belonging and connection.
Meditation classes, retreats. and inspirational talks were organized to promote inner peace
and resilience. Additionally. failh-based counseling sessions were offered to help
individuals address emotional and spiritual challenges. while creative activities such as
music, chanting, and art centered on spiritual themes engaged the community and
nurtured holislic well-being. Through these activities, the charity demonstrated its
dedication to supporting and uplifting the community in meaningful and impacthjl ways.
The main achievements and perfonnance of the charity during the year.
During the year, the charity achieved significant progress in advancing its objectives and
delivering meaningful support to the community- Efforts to promote social inclusion saw the
successful implementation of programs that bridged generational gaps, f05tering mutual
understanding and collaboration between youth and the elderty. The charity effectively
reduced isolation among the elderly through organized activities thal created opportunities
for engagement and a sense of belonging. Women, particularly those new to the UK,
benefited from tailored training sessions that helped them build independence and
confidence, enabling them to integrate more effectively into society.
In ils commitment to alleviating povety. the charity provided essential material and financial
5UPPOrt to individuals and families facing economic hardship. This induded the distribution
of food and clothing. as well as hosting skill-building workshops and debt counseling
sessions thal empowered participants to improve their financial situalions and reduce
vulnerabilities.
The charity also made significant stride5 in enhancing menlal, emotional, and spiritual well-
being within the community. Through communal gatherings and events, it nurtured a sense
of connection and support, reducing feelings of loneliness and disconnection. Meditation
retreats, inspirational talks, and faith-based counseling sessions addressed emotional and
spiritual challenges, promoting resilience and inner peace. Creative initiatives such as
music, chanting, and art programs centered on spiritual themes brought people together
and reinforced a sense of shared purpose and cultural enrichment. These achievements
reflect the charity s dedication to making a lasting. positive impact on the lives of the
individuals and communities it Se￿es.

TARIQA BURHANIYA DISUQIYA SHADHULIYA
Trustees, Annual Report for the year ended 6 April 2024
The differen￿ the charity's perf0rrnan￿ during the year has made to the beneficiaries of
the charity.The charity's performance during the year has had a profound impact on the
lives of its beneficiaries, fostering meaningful improvements in their well-being and quality
of life. For many eldedy individuals, the charity's programs offered a vital sense of
connection and community, significantly reducing loneliness and creating opportunities for
engagement and support. These activities helped build stronger intergenerational
relationships, enriching both the eldedy and the youth who participaled in knowledge-
sharing and mutual understanding initialives.
Women, particulady those new lo the UK. experienced a transformative change as a
result of tailored workshops and training sessions that enhanced their confidence.
independence, and ability to integrate into their new communities. This empowerment
allowed them to navigate personal and professional challenges with greater resilience and
purpose.
The focus on mental. emotional, and spirilual well-being brought renewed hope and
resilience lo many beneficiaries. Communal gatherings. meditation sessions, and faith-
based counseling provided much-needed emotional support, reducing feelings of isolation
and fostering a sense of belonging. Crealive activities, including music and art ￿ntered on
spiritual themes, inspired personal growth and a deeper sense of purpose. These efforts
collectively helped beneficiaries feel supported, valued, and empowered to lead more
fulfilling lives. The charity's work has made a tangible difference, crealing positive ripple
effects that extend beyond the immediate benefits lo foster long-temi personal and
community development.

TARIQA BURHANIYA DISUQIYA SHADHULIYA
Trustees, Annual Report for the year ended 6 April 2024
Financial review
The charitys financial position at the end of the year ended 6 Apn"12024
The financial p051tion of the charity al 6 April 2024 and comparatives for the prior period, as more
fully detailed in the accounts. can be summarised as follows=_
2024
2023
Net income
1.189
112,3641
Unrestricted Revenue Funds avaiLqble for the
general purposes of the charily
38.021
36.832
Total Funds
38,021
36,832
Financial review of the position at the reporting date, 6 Apn"12024 .
The trustees are pleased to rewrt that the charity has made significant progress in advancing its
purposes during the year. The trustees consider the financial perfomiance by the charity during
the year lo have been satisfactory. highlighted by a remarkable increase in donations of neady
90,/0 compared to the premous year. This substantial growth rellecls the generosity of our
supporters and the effectiveness of our outreach efforts. Despite this achievement, we remain
committed to further expanding our funding base to enhance our capacity to serve our
beneficiaries and meet the growing needs of the communities we support.

TARIQA BURHANIYA DISUQIYA SHADHULIYA
Trustees, Annual Report for the year ended 6 April 2024
Policies on reserves.
The charity maintsins a reserves policy lo ensure financial stability and the ability lo meet its
ongoing commitments. The policy airns to hold sufficient reserves to cover unforeseen expenses.
protect against funding fluctuations. and ensure the continuity of our programs. Reserves are
reviewed regularly by the Iruslees to ensure they remain appropriate and aligned with the charity's
operational needs and strategic objectives.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets in each fund are available and adequate
to fulfil ils obligations in respect of each fund.
Delails of The Independent Examiner
Ahtned Ameer
W85trnount Accountants
Surte 7, Savant House
63-65 Camden High Street
London
UNITED KINGDOM
NW1 7JL

TARIQA BURHANIYA DISUQIYA SHADHULIYA
Trustees, Annual Report for the year ended 6 April 2024
Statement of Trustees. Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the
terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008.
Notwithstsnding the explicit requirement in the extant statutory regulalions,the Charities
(Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with
the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees
determined lo interpret this responsibility as requiring them to follow Current best practice and
prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for
Accounting and Reporting by Charities) 2019. applicable to all accounting periods beginning on
or after 1st January 2019), {The SORPI. -
In particular. charity law requires the Trustees. if they prepare accounts on an accruals basis, lo
prepare financial statements for each financial year which give a true and fair view of the slate of
affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity.
In preparing those financial statements the TnJstees are required to =_
- to prepare the accounts in accordan￿ with United lQngdom Generally AC￿pted
Accounting Practice (United Kingdom Ac￿￿ntIng Stsndards and applicable lawl.
select suitable accounting pcrficies and apply them consistently,.
make judgements and estimates that are reasonable and prudent-
prepare the financial statements on the going concem basis unless it is inappropriate
to presume that the charity will continue in business.,
stale whether applicable accounting standards and statements of
recommended practice have been followed. subject to any material
departures disclosed and explained in the financial slatemenls-
The law requires that the trustees must not approve the accounts unless they are satisfied that
they give a true and fair view of the slale ol affairs of the charity and ol the surplus or deficit of the
charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose
with reasonable accuracy al any lime the financial position of the charity and which are sufficient
to show and explain the charity5 transactions and enable them to ensure that the financial
statements comply with regulations made under Ihe Charities Act 2011. They are also responsible
for safeguarding the assets of the charity and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
The Trustees are also ￿sponsible for Ihe contents of the Truslees. ￿[m)rt. and the statutory wponsibility of
the Independent Examiner in relation to the Trustees. report is limited to examining the report and ensuring
that, on the fa￿ of the report, there are material inconsi5tenaes wrth the figures disdosed in the
rinancial ststernents.
This report was approved by the board of trustees on 10 January 2025.
Mohamed Ka."daman (Jan 13. 2025 15:41 GMT)
MOHAMED KARDAMAN
Tnjslee

TARIQA BURHANIYA DISUQIYA SHADHULIYA
Report of the Independent Examiner to the Trustees of the charity on the accounts for the year
ended 6 April 2024
I report lo the Trustees on my examination of the financial statements of the charity on pages 12 10 20
for the year ended 6 April 2024 which have been prepared in accordance with the Charities Act 2011
(the Act} and with the Financial Reporting Stsndard 102. (effective 1st January 20161 adapted to meet
the needs of unincorporated organisations. as modified by FRS 102 SORP (Statement of
Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting
periods beginning on or after 1st January 2019). (The SORPI, published by the Charrty Commission in
England & Wales ICCEW) , and under the historical cost convention and the accounting policies set out
on page 19.
Respective responsibilities of the Trustees and the Independent Examiner and the basis of the
report
As described on page 9. you, the chariws Trustees, are responsible for the preparation of the financial
statements in accordance with the Charities Act 2011 and all other applicable law and with United
Kingdom Generally Accepted Accounting Practice, applicable to smaller entities. and for being sats'sfied
that Ihe financial slalemenls give a true and fair view.
The Trustees consider that the audit requirement of Section 144{11 of the Charities Act 2011 (the Act)
does not apply. and that there is no requiremenl in the Goveming Document for the conducting of an
audit. As a consequence, the Trustees have elected that the financial statements be subject to
independent examination.
Having satisfied myself that the finanual statements are not required to be audited under any legal
provision. or otherwise, and are eligible for independent examination, it is my responsibility to.'-
81 examine the financial statements of the chartty under Section 145 of the Act-
bl follow the applicable procedures in the Directions given by Ihe Charity Commission under section
14515)Ibl of the Act.
Basis of Independent Examinerfs Statement and scope of work undertaken
I report in respect of my examination of the charitys financial statements carried OLJt under s145 of the
Act. In carying out my examination, I have followed all the applicable Direcb'ons given by the Charity
Commission under section 14515)Ibl of the Act setb.ng out the duts.es of an independent examiner in
relation to the conducting of an independent examination. An independent examination includes a
review of the accounting records kept by the charity and of the accounting systems employed by the
charity and a comparison of the financial statements presented with those records. 11 also includes
consideration of any unusual items or disclosures in the financial statements, and seeking explanations
from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far
as possible that there have been no breaches of charity legislation and that. on a lest basis of evidence
relevant to the amounts and disclosures made, the financial statements compty with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit. and
information supplied by the Trustees in Ihe course ol Ihe examination is not subjected lo audit lesls or
enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The
planning and conduct of an audit goes beyond the limited assurance that an independent examination
can provide

TARIQA BURHANIYA DISUQIYA SHADHULIYA
Consequently, I do not express an audil opinion on the view given by the financial statements, and in
particular, l express no opinion as to whether the financial statements give a true and fair view of the
affairs of Ihe charity, and my report is limited lo the matters set out in the ststemenl below.
I planned and performed rny examination so as to satisfy myself that the objectives of the independent
examination are achieved and before finalising Ihe report l obtained written assurances from the
Trustees of all material matters.
Independent Exarniner's Statement. Report and Opinion
Subject to the limitations upon the scope of my work as detailed above. I have completed my
examination.. and can confimi that'.-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with
Directions given by the Charity Commission under section 145151{b) of the Act which may be applicable.,
and that no material matters have come tr) my attention in connection with the examination giving me
cause to believe that in any material respect.'-
accounting records were not kept in respect of the charity as required by with Section 130 of The
Charities Act 2011-
the financial slalements do nol accord with those records- or
the financial statements do not comply with the applicable requirements concerning the form and
content of accounts set out in the Chartties (Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a 'true and fairf view, which is not a matter considered as part of
an independent examination-
have not been prepared in accordance with the methods and principles set out in the FRS 102
SORP (Statement of Recommended Practice for Accounting and Reporting by Charities} 2019.
applicable to all accounting periods beginning on or after 1 st January 2019). (The SORPI.
I have no concems and have come acros5 no other rnatters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the financial
statements to be reached.
Signed:.
Ahmed Ameer- Independent Examir
Suite 7, Savant House
63-65 Camden High Street
London
England
NW17JL
This report was signed on 10 January 2025
10

TARIQA BURHANIYA DISUQIYA SHADHULIYA - Statement of Financial
Activities for the year ended 6 April 2024
Statement of Financial Activities for the year ended 6 April 2024
SORP
Ref
c￿￿ent year
UnreSt￿¢te￿
Funds
Current year
Restrl¢ted
Funds
Current year
Totsl Funds
2024
2024
2024
Income & Endowments from:
Donations & Legacies
A1
27.014
27.014
Expenditure on..
Charitable activities
B2
25.825
25,825
Totsl expenditure
25.825
25.825
Net income for the year
1.189
1.189
Net incomo aftar transfers
1.189
1,189
Net movement in funds
1.189
1.189
Re¢on¢iliation of fvnds=_
Total funds brought forward
36,832
36.832
Total funds carried forward
38,021
38,021
The 'SORP Ref indicated al)ove is the ¢lassifi(3tion of income set out in the fom)al SORP documents. As
required by paragraph 4.60 of the SORP, the broughl forward and carried forward fijnds atrx)ve have been
agreed lo the Balance Sheet.
A separate Slalernenl of Totsl ReCC￿niSed Gains and Losses is not required a5 this statement includes all
recognised gains and losses.
I the prior year transactions were unrestricted ilems, and no further analysis is required
l activities derive from continuing operations
The notes attached forni an integral part of these a¢¢ounts.
All activities derive from continuing operations
The notes attached fomi an integral part of these accounts.

TARIQA BURHANIYA DISUQIYA SHADHULIYA - Statement of Financial
Activities for the year ended 6 April 2024
Movements in revenue and capital funds for the year ended 6 April 2024
Revenue accumulated funds
Unrestricted
Restricted
Totsl
Funds
Funds
Funds
2024
2024
2024
Accumulated funds brought forvrdrd
36.832
36.832
Recognised gains and losses before
transfers
1.189
1,189
38.021
38.021
Closing revenue funds
38.021
38.021
Summary of funds
Unrestricted
Restricted
Total
and
Designated fund5
2024
Funds
Funds
2024
2024
Revenue accumulated ftjnds
38.021
38,021
The notes attached on pages 19 to 20 form an integral part of these accounts.
TARIQA BURHANIYA DISUQIYA SHADHULIYA
Income and Expenditure Account for the year ended 6 April 2024 as required by
the Companies Act 2006
2024
Income
Income from operations
27,014
Investment income
Gross income in the year before ex¢eptional items
27.014
12

TARIQA BURHANIYA DISUQIYA SHADHULIYA - Statement of Financial
Activities for the year ended 6 April 2024
Gross income in the year including exceptional items
27.014
Expenditure
Charitable expenditure. exduding depreciation and amortisation
Realised losses on disposals of social investments %thich are programme related
25,825
Total expenditure in the year
25,825
Net income before tsx in the financial year
1,189
Tax on surplus on ordinary activities
Net income after tax in the finan¢ial year
1,189
Retained surplus for the financial year
1,189
l activities derive from continuing operations
In accordance wth the provisions of the Ccmnpanies Acl 2006. the headings and subheadings used in the
Income and Expenditure account have been adapted to reflect the speaal nature of the charitys activities.
The notes attached form an integral part of these accounts.
13

TARIQA BURHANIYA DISUQIYA SHADHULIYA- Balance
SORP
Note Ref
2024
Current assets
Cash at bank and in hand
38.021
Net current assets
38.021
The total net assets of the charity
38,021
The totsl net assets of the ¢harlty are fvnded by the funds of Ihe ¢harlty. as
follows:.
Restricted funds
Unrestricted Funds
Unrestricted Revenue Funds
8 D3
38.021
38.021
Designated Funds
Total charity funds
38.021
The 'SORP Ref indicated above is the dasSif￿atiOn of Balance Sheet items as sel
out in the fomal SORP ￿￿UMentS. As required by paragraph 4.60 of the SORP, the
brought forward and carried forward funds above have been agreed to Ihe SOFA..
The Trustees acknowledge their responsibilrlies for complying wth the requirements
of Charity legislation with respect to a¢¢ounling records and the p￿paratIOn of
accounts.
The charity is subject lo Independent Examination under chartty legislation, and the
report of the Independent Examiner is on page 11.
The Trustees are satisfied that, although the charity is not registered under the
Companies Acts, if it were so regislered, it would be elKJible lo prepare accounts in
accordan￿ with the provisions in Part 15 of the Companies Act 2006. applicable to
companies subject to the small companies regime.
Mohanird Kardaman lJan 13. 2025 15:41 GMT)
MOHAMED KARDAMAN
Trustee
Approved by the board of trustees ￿ 10 January 2025
The notes atta¢hed forni an integrdl part of these ac¢ounts.
14

TARIQA BURHANIYA DISUQIYA SHADHULIYA
Notes to the Accounts for the year ended 6 April 2024
1 Accounting policies
Policies relating to the production of the accounts.
Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis. under the historical cost convention. and in
accordance wtth the Financial Reporting Standard 102, leffective 1st January 20161 and 'FRS 102 SORP
(Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable tr) all
accounting peri¢Kls beginning on or after 1st January 20191. IThe SORP}. published by the Charity
Comtllission in England & Wales ICGEWI . and in aCcOrdar￿e wrth all applicable law in the charitys
jurisdiction of registration, except that the charity has prepared the finanual statements in accordance with
the FRS 102 SORP Islalemenl of Recommended practi￿ for A¢￿￿ntIng and Reporting by Charities)
2019. 8pplirable to all accounting periods beginning on or 8fter 1st January 20191. (The SORPI. in
preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the faet
that the extsnt statutory regulations, the Charities (Accounts and Re￿￿ts} Regulations 2008 refer explicitly
to the SORP 2005. This has been done to accord with current best practice.
Golng Concern
Under 3.38 and to comply with 3.14. if there are no uncertainties about going Cor￿ Ihis MUST t
stated. Under 3.39, rfther8 are uncertainties details must be given. Entertext here to comply
Suggested nomal text {whi￿h may require mojffication to meet the arcumslancesl:_
The charitable activities are entirely dependent (M) c(M)tinuing grant aid and voluntary donatK>ns as well as
trading revenues. As a consequen￿, the going concem basis is dependenl on the lulure flow of these
uncertain funding streams. Accordingly. the Trustees have obtsined forecasts and. after reviewing the
financial forecasts for future periods to 6 April 2025 the Tmstees are satisfied that, at the ts.me of approving
the financial statements. il is appropriate lo adopt the going concem basis in preparing the financial
statements. Other than these matters. the Trustees are nol aware of any material uncertainites about the
chaiitys abilrty to continue as a going concern.
Risks and future assumptions
The charity identifies several key risks that may irnp￿ its operations. Financial risks includ8 txTrt8ntial r8duct
donatK)ns and rising costs, which could affect the chartvs ability to run ils programs. Operational risks such
Policies relating to categories of income and income recognition.
Nature of income
Gross income represents the value, nel of value added lax and discounts. of gctsgs provided to customers
and work carried out in respe¢t ol services provided to customers.
Categories of Income
Income is categorised as income from exchange transactions {contract income) and income from non-
exchange transactions Igiftsl. investment incorne and other income.
The income the charity receives is approximately equal in value to the g￿XIS or services supplied by the
charity lo the purchaser.
Income from a non*xchange transaction is where the charity receives value from the donor wrthout
providing equal value in exchange, and Indudes donations ol money. goods and servi￿$ freely given
without giving equal value in exthange.
15

TARIQA BURHANIYA DISUQIYA SHADHULIYA
Notes to the Accounts for the year ended 6 April 2024
Income recognition
Income, whether from exchange or non exchange transactions. is recognised in the statement of financial
activities ISOFAI on a receivable basis, when a transaction or other event results in an increase in the
charitys assets or a reduction in its Ikqbilities and only when the charity has legal entiUemenL the income is
probable and can be measured relhably.
Income subject to temis and condibons which must be met before the Charity is enti￿￿ to the re50vr¢es is
not recognised until the conditions have been rnet
l income is accounted for gross. before dedLKting any relaled fees OT costs.
Membership subscriptions
The incotne and any associated Gift Aid or olher tax refijnd frorn a me[llb￿sh1p 5ubscripb.on received by
the charity in the nature of a gift, is accounted for on the same basis as a donation.
The income from a membership subscription received by the charity where the subscription purchases the
right to services or benefits is recognised as income from charitable activities.
Policies relating to expenditure on goods and services pmvided to the charity.
Recognition of liabilities and expenditure
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a
result ol a past event, and when it is more likely than not that a transfer of economic benefits will be
required in setuement. and when the amount of the obligab.on ran be measured or relvably estimated..
Liabilthes arising from future funding commttments and construclNe oblvJations. including perforrnance
related grants, where the b"tning or the amount of the future expenditure required to setue the obligation
are uncertain, give rise to a provision in the accounts, whth is reviewed at the accounting year end. The
provision is increased to reflect any increases in liabilib'es. and is decreased by the utilisath)n of any
provision within the period, and reversed rf any provision is no knnger required. These tnovements are
charged or credited to the respective funds and activities to which the wovision relates.
Volunteers
In accordance wth the SORP, and in recognition of the drfficulb.es in placing a Tnonetary value on the
contribution from volunteers, the contribution of volunteers is not included wthin the income c)f the charity.
However. the trustees value the signfficant ￿ntribu￿on made to the aclwtbes of the charity by unpaid
volunteers and this is described more fill￿ in Note5.
Fund Accounting
Unrestricted funds are available for use at the discre11c￿ of the truslees in fiJrtherance of the general
objectives of the charity.
The charity confimis that no designated or restricted funds exist. All funds re￿iVed are treated
as unrestricted and are used at the disueb.on of the Trustees to further the charivs purposes
in accordance with ils goveming document.
There are no endowment funds.
2 Liability to taxation
16

TARIQA BURHANIYA DISUQIYA SHADHULIYA
Notes to the Accounts for the year ended 6 April 2024
The Truslees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance
Act 2010 for UK corporation tax purtx)ses. A￿>r(lIngIy. the Ghartty is potentialty exempt frotn taxation in
respect of income or capital gains received within categories covered by chapter 3 part 11 01 the
Corporation Tax Act 2010 or Seclion 256 of the Taxath)n ol Chargeable Gains Act 1992. to the extent that
such incorne or gains are applEd exclusivety on the spectfio charitable objects of the charity and for no
other purpose. Value Added Tax is not rt(weiable by the charrty, and is the￿f0￿ included in the ielevant
costs in the Slalement of Financial Acb'vities.
3 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts
and liabilities, the assets represented by the accumulated lund shall be transferred lo some olher
charitable body or bodies having similar Otyects to the charity.
4 Significance of financial instruments to the charitys position
In accordance with section 11.35 of the Chants"es SORP IFRS 1021, as amended by SORP BUl￿tin 2, the
charity confims that it does not hold any financial instruments. such as loans. derivatives, or hedging
arrangements. that would have a significant impact on rts financral postb.on or performance.
As the charity does not engage in tr￿ng, leThJiThJ, or the use of complex financial instrumenls, there
are no related terms. condityons. or risks to disclose. The ¢hariVs financial activities are rnanaged using
straightforward banking arrangements, ensuring transparency ar￿ minimizng financial risk.
5 The contrlbutlon of volunteers
The charity beneffts greauy from the dedicated sUp￿)rt of its volunteets. who contribute their time, skills,
and energy to help achieve its objectives. Their contributions are vital to ihe success ol our programs and
services. enabling us to deliver signtficant impact in advancing our purposes. The value of their efforts.
while not quantthed in financial teims, pkys a crucial in supporting the chartty's actwities and reaching
the communities we serve.
6 Income and Expenditure account summary
2024
At 7 April 2023
Surplus after tsx for the year
36,832
1,189
At 6 April 2024
38.021
7 Particulars of how particular funds are represented by assets and liabilities
At 6 April 2024
Unrestricted
Designated
funds
Re5tricled
funds
funds
Current Assets
38.021
38.021
At 7 April 2023
UnrÈstr6cted
Deslgnatèd
funds
Restrlct8d
funds
funds
Current Assets
36,832
17

TARIQA BURHANIYA DISUQIYA SHADHULIYA
Notes to the Accounts for the year ended 6 April 2024
36.832
8 Change in total funds over the year as shown in Note 7 , anatysed by individual funds
Funds
tffought
forward from
2023
Movement In
l￿d5 in 2024
Transfèrs
be￿90n
funds in 2024
Soe Note 9
So? Note O
Unre5trict8d and designated funds."_
Unrestricted Revenue Funds
36.832
1,189
Total unrestricted and designated fvnds
36.832
1,189
Total charity funds
36.832
1.189
9 Analysis of movernents in funds over the year as shown in Note 8
Other
Expendilure
Gains &
Losses
2024
2024
2024
Unrestricted and designated funds...
Unrestricted Revenue Funds
27.014
125,8251
27.014
125.825}
10 Ultimate controlling party
The charity is under the control of tts legal rnembers.
Every member of the charity has unlimited J￿nI and several Ik8biltty for the debts of the charity.
18

TARIQA BURHANIYA DISUQIYA SHADHULIYA
Detailed analysis of income and expenditure for the year ended 6 April 2024 as required by
the SORP 2015
This analysis is classsified by conventional nominal descriptions and not by activity.
11 Donations. Grants and Legacies
Current year
UnrÈstricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
2024
2024
2024
Donations and gifts from indTviduals
Small donations individually less than £1000
23,464
23,464
Total donations and gffts from
individuals
23.464
23,464
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
2024
2024
2024
Membership subscriptions as
donatlons
3,550
3,550
Total Donations. Grants and Legacies
Total Donations. Grants and
Legacies
A1
27.014
27,014
12 Expenditure on charitable activities - Direct spending
Current year
Unrestricled
Fund5
Current year
Restricted
Funds
Currenl year
Total Funds
Current Year
2024
2024
2024
Travel 2nd Subsistence - Charitable
Activities
General Charitable costs
6.882
6,882
18.943
18,943
Total direct spending
B2a
25,825
25,825
19

TARIQA BURHANIYA DISUQIYA SHADHULIYA
Detailed analysis of income and expenditure for the year ended 6 April 2024 as required by
the SORP 2015
13 Total Charitable expenditure
Current year
Unrestrlcted
Funds
Current year Current year
Restrlcted
Total Funds
Funds
Current Year
2024
2024
2024
Total direct spending
B2a
25.825
25,825
Total charitable expenditure
B2
24825
25,825
I the expenditure in the prior year was unrestricted.
PrSor Year
Unrtstricted
Funds
Prlor Year
Restricted
Funds
Prlor Year
Total Funds
Prior Year
2023
2023
2023
Total direct spending
B2a
26,545
26,545
Total charitable expenditure
B2
26,545
26,545
20