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← Abu Bakr And Zakeriya Memorial Charitable Trust

2025-04-05-accounts

Charity registration number: 1093198

ABU BAKR & ZAKERIYA MEMORIAL CHARITABLE TRUST TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

Waterfords Europe Limited t/a Jon Avol Waterfords

ABU BAKR & ZAKERIYA MEMORIAL CHARITABLE TRUST Contents

Page
Trustees' Report 1—2
Independent Examiner's Report 3
Statement of Financial Activities 4
Statement of Financial Position 5
Notes to the Financial Statements 6—10
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 11

ABU BAKR & ZAKERIYA MEMORIAL CHARITABLE TRUST Trustees' Report For The Year Ended 5 April 2025

The trustees present their report and the financial statements for the year ended 5 April 2025.

Objectives and Activities

Aims and Objectives

1) To relieve persons, whether or not they are resident or temporarily located in Uganda, United Kingdom, India or any other countries agreed by the Trustees, but in particular widows and children who are resident in Uganda, United Kingdom or India, who are in conditions of need, hardship or distress as a result of local, national or international disaster or by reason of their social and economic circumstances, and

2) To further the education (including social and physical training) of students attending schools and other educational establishments in the countries of Uganda. United Kingdom, India or any other countries chosen by the Trustees

Structure, Governance and Management

Governing Document

The charity is controlled by its governing documen a deed of trust and constitutes an unincorporated charity.

Reference and Administrative Details

Trustees

Mr Nasimul Karbani Mrs Zarina Karbani

Charity Number

1093198

Principal Address

52 Station Road West Drayton Middlesex UB7 7BS

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

Page 1

ABU BAKR & ZAKERIYA MEMORIAL CHARITABLE TRUST Trustees' Report (continued) For The Year Ended 5 April 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

Qe

Mr Nasimul Karbani Trustee 16/01/2026

Page 2

ABU BAKR & ZAKERIYA MEMORIAL CHARITABLE TRUST Independent Examiner's Report to the Trustees of ABU BAKR & ZAKERIYA MEMORIAL CHARITABLE TRUST For The Year Ended 5 April 2025

I report to the trustees on my examination of the accounts of ABU BAKR & ZAKERIYA MEMORIAL CHARITABLE TRUST (the Trust) for the year ended 5 April 2025.

Responsibilities and Basis of Report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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

Sanjay Anand FCCA 16/01/2026 C/O 204 Field End Road Pinner Middlesex HA5 1RD

Page 3

ABU BAKR & ZAKERIYA MEMORIAL CHARITABLE TRUST Statement of Financial Activities For The Year Ended 5 April 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Investments
4
EXPENDITURE ON:
Raising funds
5
NET EXPENDITURE
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
14		 2025
Unrestricted
funds
£
91,649
18		 2024
Unrestricted
funds
£
116,383
35
91,667 116,418
(147,852) (162,309)
(56,185) (45,891)
(56,185)
718,902		 (45,891)
764,793
662,717 718,902

The notes on pages 6 to 10 form part of these financial statements.

Page 4

ABU BAKR & ZAKERIYA MEMORIAL CHARITABLE TRUST Statement of Financial Position As At 5 April 2025

2025 2024
Unrestricted Total
funds funds
Notes £ £
FIXED ASSETS
Tangible Assets 10 290,783 290,783
Investments 11 3,770 3,770
294,553 294,553
CURRENT ASSETS
Debtors 12 342,024 414,227
Cash at bank and in hand 27,351 11,333
369,375 425,560
Creditors: Amounts Falling Due Within One Year 13 (1,211) (1,211 )
NET CURRENT ASSETS (LIABILITIES) 368,164 424,349
TOTAL ASSETS LESS CURRENT LIABILITIES 662,717 718,902
NET ASSETS 662,717 718,902
FUNDS OF THE CHARITY
Unrestricted Funds 662,717 718,902
TOTAL FUNDS 14 662,717 718,902
On behalf of the board
Qe
Mr Nasimul Karbani
Trustee
16/01/2026

The notes on pages 6 to 10 form part of these financial statements.

Page 5

ABU BAKR & ZAKERIYA MEMORIAL CHARITABLE TRUST Notes to the Financial Statements For The Year Ended 5 April 2025

1. General Information

ABU BAKR & ZAKERIYA MEMORIAL CHARITABLE TRUST is an unincorporated charity registered with the Charity Commission, registered charity number 1093198. The principal address is 52 Station Road, West Drayton, Middlesex, UB7 7BS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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 Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold 0%

2.4. Investments

The charity holds investments in order to generate income and capital growth to support its charitable activities.

Investments are initially recognised at cost, including any directly attributable acquisition costs.

At each reporting date, investments are measured at fair value. Where investments are quoted on an active market, fair value is determined by reference to the published market price at the balance sheet date.

Where investments are unlisted, including investments in property funds, fair value is determined by the trustees using the most recent valuation information provided by the investment manager or fund administrator, adjusted where necessary to reflect any known changes in value at the balance sheet date.

Where reliable fair value information is not available, investments are stated at cost less any impairment.

Gains and losses arising on the revaluation of investments are recognised in the Statement of Financial Activities in the year in which they arise.

Investment income is recognised when receivable and is included within income from investments.

Investments are classified as fixed asset investments, as the trustees do not intend to dispose of them within 12 months of the balance sheet date.

The trustees review investments at each reporting date and consider whether there are any indicators of impairment.

2.5. 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. Income from Donations and Legacies

Donations and gifts
Gift aid		 2025
Unrestricted
funds
£
79,975
11,674		 2024
Unrestricted
funds
£
100,006
16,377
91,649 116,383

Page 6

ABU BAKR & ZAKERIYA MEMORIAL CHARITABLE TRUST Notes to the Financial Statements (continued) For The Year Ended 5 April 2025

4. Investment Income

.
Investment Income
Bank interest receivable
Other interest receivable		 2025
Unrestricted
funds
£
3
15		 2024
Unrestricted
funds
£
35
-
18 35

5. Analysis of Expenditure

5.
Analysis of Expenditure
Raising funds
Raising funds
6.
Grants Payable
Raising funds
Raising funds		 Grant
funding of
activities
(see note 6 )
£
37,490		 Support
costs
(see note 7 )
£
110,362		 2025
Total
£
147,852
Grant
funding of
activities
(see note 6 )
£
75,600		 Support
costs
(see note 7 )
£
86,709		 2024
Total
£
162,309
Grants to
Institutions
£
3,250		 Grants to
Individuals
£
34,240		 2025
Total
£
37,490
Grants to
Institutions
£
24,350		 Grants to
Individuals
£
51,250		 2024
Total
£
75,600

Page 7

ABU BAKR & ZAKERIYA MEMORIAL CHARITABLE TRUST Notes to the Financial Statements (continued) For The Year Ended 5 April 2025

7. Support Costs

Premises expenses
General administration
Premises expenses
General administration
.
Independent Examiner's Remuneration
Independent examination of the financial statements
Other assurance services
Tax advisory services
Other financial services		 2025
£
1,200
-
-
-
1,200		 2025
Raising
funds
£
92,200
18,162
110,362
2024
Raising
funds
£
70,531
16,178
86,709
2024
£
1,200
-
-
-
1,200

8. Independent Examiner's Remuneration

  1. Average Number of Employees

Average number of employees during the year was: 2 (2024: )

10. Tangible Assets

Cost
As at 6 April 2024
As at 5 April 2025
Net Book Value
As at 5 April 2025
As at 6 April 2024		 Land &
Property
Leasehold
£
290,783
290,783
290,783
290,783

Page 8

ABU BAKR & ZAKERIYA MEMORIAL CHARITABLE TRUST Notes to the Financial Statements (continued) For The Year Ended 5 April 2025

11. Investments

Cost or Valuation
As at 6 April 2024
As at 5 April 2025
Provision
As at 6 April 2024
As at 5 April 2025
Net Book Value
As at 5 April 2025
As at 6 April 2024		 Unlisted
£
3,770
3,770
-
-
3,770
3,770

The charity holds an unlisted investment in a UK property fund, which is not traded on an active market.

The investment is held to generate long-term income and capital growth in support of the charity’s objectives.

As the investment is unlisted, there is no readily available market price. The investment is therefore measured at fair value, which the trustees have determined based on the most recent valuation information provided by the fund manager, adjusted where necessary to reflect any known changes in value at the balance sheet date.

Where valuation information is not available at the reporting date, the investment is stated at cost, less any impairment identified by the trustees.

The trustees review the carrying value of the investment at each reporting date and consider whether there are any indicators of impairment. No impairment was identified during the year.

The investment is classified as a fixed asset investment, as the trustees do not intend to realise the investment within the next 12 months.

12. Debtors

Due within one year
Other debtors
Due after more than one year
Other debtors
13.
Creditors: Amounts Falling Due Within One Year
Accruals and deferred income		 2025
£
330,350
11,674
342,024
2025
£
1,211		 2024
£
397,850
16,377
414,227
2024
£
1,211

Page 9

ABU BAKR & ZAKERIYA MEMORIAL CHARITABLE TRUST Notes to the Financial Statements (continued) For The Year Ended 5 April 2025

14. Movement in Funds

Unrestricted funds
General:
General unrestricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Total funds		 As at 6 April
2024
£
718,902		 Income
£
91,667		 Expenditure
£
(147,852)		 As at 5 April
2025
£
662,717
718,902 91,667 (147,852) 662,717
As at 6 April
2023
£
764,793		 Income
£
116,418		 Expenditure
£
(162,309)		 As at 5 April
2024
£
718,902
764,793 116,418 (162,309) 718,902

15. Transactions with Trustees

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

2025 2024
£ £

16. Related Party Disclosures

Included within other debtors are the following amounts due to the charity from related parties:

1). Lomax Ventures Limited owed the charity £145,000 (2024: £145,000). Mr N H Karbani is a director and shareholder of this company.

2). Akin Investments Limited owed the charity £182,500 (2024: £225,000). Mr N H Karbani is a director and shareholder of this company.

The trustees have reviewed the recoverability of the above balances and consider them to be fully recoverable at the balance sheet date.

Page 10

ABU BAKR & ZAKERIYA MEMORIAL CHARITABLE TRUST Detailed Statement of Financial Activities For The Year Ended 5 April 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Donations from individuals
Donations from organisations
Gift aid
Investments
Bank interest receivable
Other interest receivable type A
EXPENDITURE ON:
Raising funds
Grants to institutions
Grants to individuals
Rent
Rates
Light and heat
Repairs and maintenance
Premises insurance
Independent examiner's fees
Legal fees
Bank charges
Sundry expenses
NET EXPENDITURE		 2025
Total
funds
£
14,939
46,696
18,340
11,674		 2024
Total
funds
£
23,941
65,507
10,558
16,377
91,649
3
15		 116,383
35
-
18 35
91,667
(3,250)
(34,240)
(11,400)
(21,737)
(834)
(59,771)
1,542
(1,200)
(16,530)
(212)
(220)		 116,418
(24,350)
(51,250)
(11,400)
(30,454)
(283)
(18,393)
(10,001)
(1,200)
(14,579)
(197)
(202)
(147,852) (162,309)
(147,852) (162,309)
(56,185) (45,891)

Page 11

Issuer

Issuer Waterfords Europe Ltd Document generated Tue, 3rd Feb 2026 11:02:54 GMT Document fingerprint 67cb1cf32b1464110a0df659aca4a6ab

Parties involved with this document

Document processed

Party + Fingerprint

Tue, 3rd Feb 2026 11:13:58 GMT Mr Nasimul Haque Karbani - Signer (f55d9d8d737c73bd8fcdb5b6ebd851af) Tue, 3rd Feb 2026 11:16:08 GMT Sanjay Anand - Signer (f43926a1317e49e9890231be57baab2e) Tue, 3rd Feb 2026 11:16:09 GMT G Sureshkumar - Copied In (f3f5d179924ed6e6c84d5eb6ab6857fe) Audit history log Date Action Tue, 3rd Feb 2026 11:02:54 GMT Envelope generated with fingerprint e08557ab8bc2691eea8288e05e5266d6 (18.133.63.166) Tue, 3rd Feb 2026 11:02:54 GMT Document generated with fingerprint 67cb1cf32b1464110a0df659aca4a6ab. (18.133.63.166) Tue, 3rd Feb 2026 11:02:54 GMT Mr Nasimul Haque Karbani has been assigned to this envelope. (18.133.63.166) Tue, 3rd Feb 2026 11:02:54 GMT Sanjay Anand has been assigned to this envelope. (18.133.63.166) Tue, 3rd Feb 2026 11:02:54 GMT G Sureshkumar has been assigned to this envelope. (18.133.63.166) Tue, 3rd Feb 2026 11:03:02 GMT Envelope generated Tue, 3rd Feb 2026 11:03:03 GMT Sent the envelope to Mr Nasimul Haque Karbani for signing Tue, 3rd Feb 2026 11:03:03 GMT Document emailed to party email Tue, 3rd Feb 2026 11:11:04 GMT Mr Nasimul Haque Karbani viewed the envelope (31.94.66.96) Tue, 3rd Feb 2026 11:13:58 GMT Mr Nasimul Haque Karbani signed the envelope (31.94.66.96) Tue, 3rd Feb 2026 11:13:59 GMT Sent the envelope to Sanjay Anand for signing (31.94.66.96) Tue, 3rd Feb 2026 11:13:59 GMT Document emailed to party email Tue, 3rd Feb 2026 11:15:40 GMT Sanjay Anand viewed the envelope (193.32.211.61) Tue, 3rd Feb 2026 11:16:08 GMT Sanjay Anand signed the envelope (193.32.211.61) Tue, 3rd Feb 2026 11:16:09 GMT Sent the envelope to G Sureshkumar for signing (193.32.211.61) Tue, 3rd Feb 2026 11:16:09 GMT This envelope has been signed by all parties (193.32.211.61) Tue, 3rd Feb 2026 11:16:09 GMT Signed document confirmation emailed to party email (193.32.211.61)

Tue, 3rd Feb 2026 11:16:09 GMT Signed document confirmation emailed to party email (193.32.211.61) Tue, 3rd Feb 2026 11:16:09 GMT Signed document confirmation emailed to party email (193.32.211.61) Tue, 3rd Feb 2026 11:16:09 GMT Signed document confirmation emails have been sent to all parties. Document URL: https://api.signable.app/shareable/envelope?t=b2c5531f-d913-4e20-8f46-2 13191b00a87 (193.32.211.61) Tue, 3rd Feb 2026 11:16:11 GMT Document emailed to party email