AL41Amo-LlLLAH IFOUNDATIQNI TRUST REGISTERED CHARITY NUPIBER .' 1097091 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
AL-HAMD4)-LILLAH IFOUNDATIONI TRUST REGISTERED CHARITY NUMBER . 1097091 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 INDEX PAGE P4e Ng. Contents Trustees Annual Report Independent Examinerfs Report aternent of Financial Activiles B818nce Sheet Notes to the Accounts
Annual Rèport for the Yeai Ended 31 March 2024 memberBoftr M•nagetnontCommrttee <trlee$l prwDt Ihew •nnual report lorthe Yeor Ended 316t March 2024. Refor£nce & Admini$trative Infoffflation Thècharity ThB Chalty rs reg1$re wh t Cts8ntyComml8slon¢rs for EnOlJnd and Wakj regk%tr8bDn number 1097C&1 Tt Ch•nVB3ddres6 410 DsbUry Road, Sto¢kport. SK4 38Y. TIu#iw i Manag&m•nt CornmitteÈl ThÈ Irugloo$hwh¢ &eNed on rhe Mana9emert COMme8 duriw the vre as folbwE.- Mr Motsin Munrf ch91mn mAnn9 Munif Trustee Dr Mohamrned HaroonZaf•nAtsh Khan Trustee Dr Syed Ehsan Ali Tiustee Manaoeinent Committee rnembetgarè or appointed once In ev¢ry 2 ye4rs. wth tho offieers tsng eleLed from Ihg mptnbpTship ol the M•n89¢m¢nt Commth•é. Senlor Man8gementTeom Mr mOhn Munif Accounganty Féffjutson and Co, 651 Wutth Road West, Ch)thTh. MahÈster, M21 7SA Review ofOp•ratnS Ouiirffj lh& ye¥r 2023Q4 th• Charity ¢ned to raiBe fJnds for a modem. fLeqUipd h¢spN¥l in Kohal, Khyber Pakhtunkhyo province ol Pakistan (Ihe'Kohat H¢$oital l. The Kohal Hospital has capacllytD provldè approximalely 120 beds for maternity 8Dd gcneral rnedirAI purposes in an arèa E8riuu51y in basic medical care. Thè buildlry Vrk iseomplèlo and opgralions are expected lo CoMneh8n a deiailed 61rale9ic, operattonèi. and funding plan is agrfrèd wth the AJ Hamarf Hospitsl (Pvtl Umiied. a rharilable cornpany that monagee the oper¥lionts ol the Kohal H0gwt. The key incorne frjrlhe Chority conbnLW5 to be J rentsl propety do100 bya Ttustse Ihal provides a re9ular, su8tpinab Income stream for the f¢r¢8eeable fLrturE. The TiLElee&exte Iheirthankgtoall ofthoirgenerous dINr& ¢ontinwd to $upwrt Charity In its enda8vou to 1p akE lrfe more tolerable for those In need impovèffiÉd atsas olthe th 8 ¢urretrt focus on Pakistan. Tho Ch3rityconllnue6 8 wlicy of m income to any of Tr6 all serv18 provhled on • pro bon¢ b¥$. All income rtteived Is spent purèly Itsreharptsble purp)se&. A rental prwrty VAS previou$ly recogni¥ed as an asset of Tru61 but 86 1116 h¢ld ¢¢Tr IruÉt by a Trustee. rt shoukl not be recognieed onthe Tru$i'6 balance Sheet and it h3$theI0e been iemuved. eapitAI Is rKw4s$p•rttlydipA1080d as UnreBtricted Capllal and Re8triGted Capital Th Re5th¢t¢d C•pit•l 1$ solety fi)r pwpJse offtsndlNJ the Kohat Hosprf81 contsnues b opprate from Stockport, EnJlnd. aankèr$ CharW8 bankers are ThE Rvyal OIScolLryThl. ObCtIves oftheOrgani%atbn In Pastan and $u¢h other •rea$ of the 11 a8 thè tsu&lee¥ corwderappropriale 1)to provide rnedical a83isEarTCE lothe pjorand roedy in 8re8s tsf the thal the tnAeeS¢OkerappraprtltÉ a 2110 provlde edw•tlonAI a8&star$t0 poorand needy Inthe area of the vA)rkl Ih•ttho tr$ Gonwder •pproprrale.
Annual Repgrt for the Y8ar Endod 31 Mareh 2024 Icontinuedl YM$tee Induction and Tiainwg Newtrtk4tee¥ are provTrled ¥t kne crty C¢mmission VVEIEome Pa Vilh clkIl8t0f reromffleTrJed aclDn&to selthem up foi In Iheirnew iole&. Rerruitrnenl and Appoinlmentof TnJstee¥ Ths i% donè In thè Annual &neral Meeting ofthe organll$3ln. NotKe 1$ 9fvÈnlo all members 21 days before the Annual Genklal Risk Management Tr board ollrusteés havè undèrtaken a IpBk reviow of the chanlY$ atfairs o¥erthe next fiTranu31 y•ar. The trustees have vJenlified and rèviw•d Inè major tr) thlchtho ctrHIty 16 wAp06ed to ond hove eÈtsb118hed $yslem5 to mth9ate those n$ks. FanCI1 Revtew Th aitached financlal siaternents sF70wthè curr•nt6tat• tInarsa6 the 8ocounting year end bank ae¢ount balances of approximalely£235,507 Ila41 year- £179,7YI l¥ ¥UII to be used fort ¢haritable purpose5 Roser¥esPollcy ¢hanVs oencral rea¢Ne8 cover approximBtely more Ihan S mDrths wnnlry ¢osts. The Inandal tUal0Th is underconstsnl review bylhe board. Inve5DnentPolicy Mon$ not required forday lo daywothn9 capltal are in¥Ead in knprovèmènt r>fft bullding 0&d by the charitylo generate in¢0. Trustees. Rosponsibillli•S Th8 trUFtees&re respon6ible for preparing the IruEteeo' anrwal rftrt and I8¢¢00t6 In artwdan¢o im applicable lawand United knngdom Accounting Sto8rdE IlJnit¢d Kirydom G¢rwally A¢cepled Actountsng Pra¢ti¢e). Charities actrequlres trustees ts pr8pare financial stalemertsfor each linaKial year, which 9we. true and faifvi¢w gf the stste of affairs of the Grityad of the incoming resources a ppIKatioD of resources. IrlUdIng the In¢om¢ and expervjilure. ofth& l(>rlhat Perd. ID pipparing the aGcounts,the ISteeS are r£quired trJ'_ sele¢tSUtsblc ac¢ouTrting policies aThJ then applythem con&lstentw. obsorv¢ the melhodg and pnnciplei In the Chartties SORP make ludgÈmÈnts •nd èstlmaleslhatarg re080nBb and prudent., state ¥thelher appIlb UK AGcvunliDu StsDdardstrave been follow2d, subied to any material dÈp•rtts di105# and explained Inthe financial %tatements'. prepare the Inanclal ststèments on lh¢ golng wn¢em unlc56 it is inapprwHte to presume tslal Ihe ehgFityvAH confjnu8 h bUr. Th& trustèes are responsible for keeping &dequate •G¢ounling re8 which dBElo8e %%iih rEl¥vle accuracy. al any time, the financkal position of the charityand to en8ble thern ID ensure Ihallhe a¢countS CDmply 1th the Chirilies Act 2011. Thy are also resPODsible forsafpgwdrdiny asse&s olthe companyand hence. lor t4kirHJ reasorobl8 4t for Iht pr¢YtnthJn art detect of 114u¢ •nO otherirregyIffjel. STATEMENT AS TO 5CLOSuRE OF INFORMATION TO AUDITORS In su far as the truslees are aware, there Is no rèlfrv8nl accounts InformalTr of the charitys indp8ndgni examiner IE unare, and the trustees have t4ken all steps that Ihtyy oughlto hawo tk¢n to ake Ihems¢lvfr6¥ware o14ny rèltvantinformaib)h lo e&èblMhlFAI the indepeThenl examiner Oivère ol that Information. On Beh•ifofth¢ Board o Tri ' Manayment Committee.. r Mohsin Munif Date..
Independent Examin•rfs Report to the TrustoeB of AL-HAMD-O-LILLAH {FOUNDATION} TRUST I reFQrt on accounts of the charity for the year ended 31 March 2024 which are set out on pages 4 Rèspective mpon$lblllllos of INtee5 and •x*mingr The charty's trustees are responsib for the proparatron of the aCnts. The ¢harity'5 trustees consider that an audit is not requirtd for this year under wtron 144{21 of the Charities Act 2011 (the 2011 Act) and that an independent examination needed. Thg charity preparing 3rued acCnts and l am qualified to undertake exanwnation by being a qualthed member of the Associalion Of Chartered Certified Accountants. It is my responsibility to.. examine the accounts under sectK)n 145 ofthe 2011 Art fdbw the procedures laid down in the gengral Directions given by trtr& Charity Commission under section 145{5llb} of the 2011 ACL and slate whelhef particular matterg have come to my attention. Ba61$ of Indopondent examlnerf8 report My examinab'on was Carried out in accordance wlh the general Directions given by the Charity Commission. An examination includes a review of the accountin9 records kept by the eharty and a compari80n of the accounts presented with those re¢ord5. 11 also includes consKleration of any unusual items or disclosures in the &counls, and seekrng explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audrt and consequently no opinion is given as to whether the accounts present a 'lrue and fair vievr and the report is limited to those matters set out in the statemènt bglow. Independènt examlnef8 Statement In connectK)n wrth ry examination, no matter ha$ come to my attention.. which gives me reasonable cause to believe tha( In any material respect, the rÈquirementS.' to keep accounting rDId5 in accordance with section 130 of the 2011 Acl: and to prepare accounts which accord with the aco)unting records and (x)mpty with the accourrting requirements of the 2011 ALt have not been mel or lo which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts lo be re hed. Muhammad Tayyab (FCCA) Feryuson & Co Chartered CertMledAccountants 651 Mauldeth Road West Chorlton Manchestor M217SA
AL4Afrfoo-LILLAH IFOUNDATK)NI TRUST STATEMeNT OF FINANCIALACTIWnES INCLUDIIIG INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 YeaT EtTrded 31.3.24 Tolal Funds Year Eed 31.&23 Total Ftsnd• ReStted ReslriEied In¢om& Cap1 Fund$ Fund8 Notas Uflrtstdctd Funds INCOMING RESOURCES IncomingResources from G•nw8t¢d Funds.. Volunlary lrteome. Donatn9 8 Lvgacyès HMRC Giftaid Aetswhes for Funds. REntal incorne 16.020 16P20 6.870 14.575 67,1C 61,1 80,391 TOTAL INCOMINQ RESOURCES 77.120 77,120 B1,836 RESOURCES EXPENDEO Ctharitable Expendrture.. Supptyrt Cost 7.298 7.298 TOTAL RESOURCES EXPENDED 7.298 7,29B 12.898 NET INCOMINGIIOUTGOINGI RESOURCES BEFORE TRANSFERS 69,822 69,822 MET IIICOME RESOURCE5 69,822 69,822 68.938 Reconcilièlioty of FurKIs T41 Fu6 SIF 159,916 159.916 YO.89J L¢68." pri0[r¥, adju51rnenlB for propety Its e¥GIe from accounts 1249.9121 Total Funds CIFwd 229,738 229,73B 159,916 6tstem•nl of financ1 aciwities lncludeo41108io8 and Ios8es nthE year. All inwming reeources and re50urcesexpenI 4erivÉ from n)nuIn0 activit$. The nDtes on pages eto 9 form p8rtofYEse a¢¢ounl#.
LAPIQ4)iILLAH IFOUNDATN)NITRUST BALAACE SHEE AT 31 MARCH 2024 21 2023 Notes CURRENT SETs Cash al Bank 2,sC6 235,%16 179,754 179.754 UABUTES.. AmDunw tslling due thin ¢n¢ year NET CURRENT ASSETS 22•,738 159,91e NET ASSETS 229,73B 159.916 ACCUMULATED FUNOS Re8tiicted Capital UnrestrKled brought foDward PrKTrryEaradju5tmenls.' Thspasal of bulldlng wofiu0(I brlhe yeor 159.916 340,89) Q49.9121 68,938 229,738 185.916 Approved on behallol IhE Tr¢ Managementcommdiee Mr M(th¥in Munil Chair Dr Syed Ehsan A Trustae 14/of/s* The note8 On pao¢6 6 to g partoflhe8e arxounti.
NQTES TO THE ACCOU14TS FOR THE YEAR ENDED 31 MARCH 2024 ACCOiINTING PCiICIE5 The accounts lfinancigl SlrrKntsl hav2 been prepared uDd9rth8 IN8torul COBI convenlon wth rtom8 recognised at toslorfvansaclion value unle55 otheiwi&@ stated ITr Ihe relevant te$ lo these acco1$. Thp finan(x31 slatemeig hève been prèpared ID acCOrdar ¥th the ststemenl of RecornmèTrded Pra¢tiGe". Accountiw Reporting by crItIeS preparing their Ac¢ourts inaccordance ¥th thè Financial RepDrUng Standard applieable in the UK an Rcpublic of Ird&nd {FRS 1021 Iwed on 1&h Juty 2014 and the nIn¢la1 Rpoibng Standard appIable Inthe Unrtcd knngdom and Republic of lrtland IFRS 10218nd ¢P)e Charit Act 2011. The ¢hgfity ¢otWItyIt8 i public benefrt entrty as defined by FRS 102 The Iwstett ¢onsid¢rlhat there are no m21enal uncertainiie8 aboirt Ihe charit18 ability lo ¢onlinue 83 a goiw concern The charty has takèn adv¥nts9e olthp exempbtsn In Far181 Reporbng St£nd•rd No.1 knm the requirernentlo prodwe 8 (¥6hflow6talem¢nt, FUrS stru¢tur• ilnresbKtsd fundE a available foru8C 81 Ihe discretion oflhe Injstees in ruth¢ of the obl¢¢iwB¥ olthe charity. tYe¥ignaled funds are unreslrtcted funds eafftarked by IrusIÈèA for pa71ul0r purposes. Restrcted funds are Gubiecled lo rP5knCtns Dn their expenditure Imwsed by the domr. R¢$lriGied caprtal lunds Jie reslricled funds applkd lorthe purchase of Ca1 rtèmB. ThE6 assets appear In trÈ fixed a74et section orb% accounts Inccming recognthon All Iwtymmg rÈ60urcog 8r¢ In¢ludtd in the $tatsmtnt of financial adi¥rtte the Cnty13 ¢rthd to the income and the amaunt tan bè quanbfied bthth Teasonable accuracy. The followw 4petyfi¢ poli$ appli•Y to cat¢gone¥ol inc0Th". Contracts. grants and Inveslmènl incom¥ art refiected In th2 accounls n r$c8fv#b. Donath¢r. oitisaod otherin¢ome •r¢ r¢fiecled in the ac¢ount8 %¥then receKved. In addrtlon. ttyJni¥B received for specific purpogès Èo1 aside as"re8triLd fu8. Op¢raliry IncowÈ compr6 grdM$. irwrartè dairns Sdry income EXndmr& r&ounit(on All expe11 olhèrlhan thatpitalIed beeTr rel210 In Stslertperrt of FThin¢ial Acilwthes on an 8r¢ruB15 ba616 as the Iiabilrty Is &p¢noilure i1e& anyVATvéhrch earrt bo fuityrecovored, and Is reported aÈ part of the wxpendrture lo il relats8." Costs of gènerating funds Mprise w3ts assocked ¥th atlrading voluAt•ty irtom and the co8ls of fundrnisino Charitable expendrturo ¢omprl8es IhD8e cost& Incurred bythe charity ID tho dFli¥Bry of its attivAiès and 5eNlces for it6 benèflci8ri0&. Ft iD¢ludes both c06t Ihai ¢•n be olb¢ated dire¢ty to such aetkvlll86 aDd those costs of n IMire¢l n•iur6 noeetssaryto Jupportthem ¢rn•n¢e ty)sts Incwe those costs8¢th 1th meeting the conslitthiDn81 and gtalirtory requiremente of IhE charity and include the IrKependenl exarninalion lee$a coth linked lo the Strategic rnanaoeryÈntolthe charity. All costs 3r• Allocatèd bèiweenthe expenaiture vfthE SOFA on a ba819 dewgr lo reflect uso of the re60uree Co$ts relatsng lo a parbcularacuvityare alknc&tÉd dirèdy, (Abèr6 ar¢ apportioned on an apprDpnal b¥$i8 $ get out In Note 3.
NOTES TO THE ACCOUNTS FOR THE YE EPJfÉD Y1 MARCH 2024 ACCOUNTING POLICIES ICQNT> Valuatn, Capitsli¥a¢wJn and Depi•clation ol Flxed Assets AddkionE of a Eingle item or • gr¢upof sirnilaraseetB exed1 £9. are capitsIed at tO8t. DepreCian Is prowded to wrtieoff thE cosl kBslhe esrknated re1 valw of tawible asselsover Iheiresymatod use1 I15 as over, no depreeLqUon ig provided forlhe buildKo ch•rlty ¥$ I InC[fe$ In va& year byyear. PenSn The company do not tnbuttoanY pemion PL*me Taxation Tro orgari$8Uon is exemptfTom incomo tax by r¢ason Of rt6 charitable stal Incometax Suffered ofi Invesknent Income Is reclaimed ID full. The ¢h•rltyi$ not r&yi¥torod forVAT 2 GRAA TSI CONTRACTS unreStrted 14pstld Rèslii¢ted In¢0P Incorne Capttal Funds Fund Fund8 Totsl 2024 Total 2023 DotrO[ from the publlc HMRC Gift8id rbiTn Rental irKfAno 16.020 16.020 6,870 14,575 60,391 61.100 81.100 77,lY) 77.12 8t,836
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 3 RESOURCES EXPENDED Method of ApportioTrmt Totsl 2024 2024 2023 Chavltabk Aetlvllies Donation to Pakj'tan Dire¢t 4,995 GovernaTrce and Support Costs Hp* & Light Cleaning Insur8nGe Repairs & Manlenance A¢¢ountancy & Payrd (Irect DIrt Direct Direct rect 2,127 2.127 762 1,535 2,094 780 331 805 1,288 4,899 1,535 T80 Totsl 7,298 7.903 Stsff C08ts" Wages and Salaries There 8re no employees on payroll. Volunteer5 4 TRUSTEES. REMLINERATION AND EXPENSES No remungration directy or iTrd'rectly out olthè fund5 ofthe charitywas paid or pay8ble during the year, tu ary trustee or to any persons known to be connected i¥ith thern No reimburs&mefjtof expens has been made or is duB lo be made to any of the trustees in respect of thè year
IIOTES TO YHE ACCOUNTS FOR THE YEAR EMCED 31 MARCH 2024 5 RENTAL INCOME The rentsi In¢omè rdated to 67wilhiwlon arK 8 propEttylhal via8 previouslythree partmonts tt)at Is rty%ven apartments. There was a MunderStalnO thai thp ItU$I the propety, beleviw that the trusts WDLld be on the Ilue deeds 11 was durlng last yeardisc0r•d that a trustcannot hold propety and n't bo on tho deed. There re a number oloplk)ns d16cussed to deal thls. thè Chattycould either bgcome ITMlkKbrated or a Ch•ril•bl¢ Inrporated OrgantIOn, both of which ¢an hold prop¢rty In th6 name tsfthè trust 1¢h tor loThJevty Itcould b& beneficial. Thé Tsteèts' finallyde¢kted Il was ¢aw¢r 1¢ tsk¢ the propertyout ofthe trust'8 accounts. 2024 2023 6 CNPITAL COMMITMENTS Contraded br butnot prOVrd 7 LlUTIEs.. AMQUNTS FALLING DUE IMTHIN ONE yEA Loan from Irustses Accrya Dep¢8rt rrom ten&nt6 4.2( 5,768 4.2C 19,838 B GOING GQNCERN ThE ch3rW$ main source olincome isdonatlon trom publi¢ and ren in¢ome Irotn pIopprt. The ItuGiees consider. haviw regard b Tr80No6trot it 1$ apprnPrts to preparo tho aco)unt8 on a going basi8 and. COreqUeny. the acuwt6 do nol Includo any8diu6tsnorts that vAiuld bÈ rÈces£ary rflhe lundiDy Inrorne EhoL¢d cease. 9 POST BALANCE SHEET EVENTS The Trustees do not consldèrlhal there havo b8eD any Fvents sir8 Ihp baknce Gheel date that $igtMficanUy impacl on the financkl strtentS 10 FINAPICIAL INSTRUMÈNTS Tt charity only h86 IlnrKral assets and firAnGlal Ilabililks ol a kind that quallfy a8 bade na131 inrUMntS BaÈiC Thnancl instrLwnen16 are i14tialty recogri8ed atlrgw¢bon ¥okne sutsgeqwnlty rnea4ur¢d atlhoirsetuemom valut.