AL-HAMD-O-LILLAH (FOUNDATION) TRUST REGISTERED CHARITY NUMBER . 1097091 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 AL-HAMDQIILLAH {FOUNDATION) TRUST REGISTERED CHARITY NUMBER . 1097091 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 INDEX PAGE Page No. Contents Trustees Annual Rerort Independenl Examinerfs ReFQrt Statement of FInar￿01 Activities Balan￿ Sheet Notes to the Accounts Annual Report for the Year Ended 31 Mar¢h 2025 The mernbers ot the Management Comrnrtt8e (trustees) present Iheir annuJ repc¥rt for Year Ended 31st March 2025. Rgf•rence & Administrative Irrfonnation Tho Charty The Charity is fegistered wth the Charity Commissioners for England and Wales wrth registration numbef 1097091 The Cttantys address 15 410 Dhysbury Road. StcKkport, SK4 3BY. Trnsto88 l Manayement Committ9•1 The trustees who served on the ManwJemenl Cornmrttee during IhÈ year were as f&low5:_ Mr Moh51n Munrf Chairman Mrs Anne Munif Trustee Dr Mohammed Haroon Zafarullah Khan Trustee Dr Syed Ehsan Ai T￿slee Management Committee members are elerAed or apwnted efice in every 2 years. ￿th the offiGers being elected from th• mèmbership of the Management Committee S•nlor Manag•m•nt T•am Mr Mahsin Munif Accountsnts Ftrrguson and Co. 851 Mayldelh Road Wèst. Cht)rtton. Man(th•st•i. M217SA R8vl•w ol op•ratlon¥ Ouring the year 2024125 thè Charity conb.nued to rai¥e ftjnds lor a modtrn. fuNy 8quipp8d h05pitsI in Kohat, Khyber Pakhlunkhwa province of Pakistan Ithe"Kohat Hospiial-i. The Kohai Hosprtal h85 Capauly to provide approximat•ly 120 beds lor maternity and general medical purposes in an area senously lacking in basic medical care. The building work is cornplele and operations are expetted to commence ￿￿en a dètailèd strawic. oporational. gOV8rnance and funding plan 15 agreed wllh th• Al Hamad Hospital (Pvtl ￿mIled, a chant*e company that rnanag•s th• orér•tions of the Kohat Ho8Prtal. rho kéy ir)c¥)me for the Charty cnntinues to be a rental pr¢wety Llonat•d by a Twsiee that provides a regular. $u$tainabl• income slream for the l£¥•sèèable fulure. The Tru51ees exlené Iheir thanks lo all ol their yntrou8 donors continued to support Charty In Ils endèavours to he￿ make life more tderabl8 for those In need In Impoverished oreas of tre world. with a ¢urreni fo(JJs on Pakistan The cnarity eonlinues • Strict poI￿Y of no Incom• lo any of the Tw$tee5 with all services provided on a pro bono basi$ Al income received Is spent purety lor tharitable purpoJ¥$. A renlal property was prewously r•coJn￿ed as an aslet of the Trust but as rt is held on trust by a Trustee. it should n¢t be recognk8ed on Ihe Trust's 8alance Sheel and rf has Ihereftr• been removed Capital is now separately dLsclosed as unte51n.etéd Captsl and Restrided CaWI The Reslricte¢ Caprtal is 501ely for mè purpose oi njnainy tTh8 Kohat H9spltal. The Charity continues to operate fforn Slockwjrt. England. Bankers The Charity's bankers are The Royal Bank Of Srxjlland. Obl&ctI￿5 ol the Organtsatlon edives- In Pakistan and such other areas of the world as the trustees consNler appropriate 11 to provide rnedi¢al assistancè 10 the por* and needy In areas of the TH￿d that the trnstees consider appropriate and 2110 provide educab.onal asSiStar￿ to the poor and ￿￿Y in the area of the wortd that the Inr5tees ¢¢￿$1(jer appropriate Annu•l Rowrt for th• Y•ar End￿ 31 Il•rch 20251collllnu•dl TnAt•• Ind￿on4￿d Trnlnlno ThlB18 Ar¥DJEI G8not* 14eelw Nolee l$gknSJ ¥ mwnb•p 21 d Ttr•t*J¥d hiyv Lrthrt*n a rtsk ¥fl*s*)4wtr* n￿l￿ndal >wr. Y•Bl*Thnip*y mond￿ not *bJ+*TAtthal toh•* m&*e o10rryrn1e￿rt IntCMattthxOtO¢￿Ltstt ¥rllohWn . 24/,./£oX¥ Independent Examinerfs Report to the Tru8t8•6 of AL-HAMD-O-LILLAH (FOUNDATION) TRUST I re￿rt on the accounts of the charity for the year endad 31 March 2025 which are set out on pages 4 109 Respectivè rospon5ibilitses of trustees and ¢xamintr The charity's trustees are responsble lor the preparabon of the accounts. The charity's Iruslees consider that an audit is not required for this year under section 144121 of the charib.es Act 2011 Ilhe 2011 Acll and that an Independenl examinalion i% needed. The charity Ls preparing a¢crued accounts and l am qLJ3lifEd to undertake examinab.on by being a qualified member ol the Associaknon Of Chartered Certffjed AGcountants 11 is my fesponsibility lo". examinè the accounts under section 145 of the 2011 Art follow the procedures laid down in the genwal Oirections given by the Charity Commi55i0n under section 14515llbl of the 2011 Act. and slate whelher part￿Ul#r ffotters have come to my attention. Basls of Independent •xamlntrfs report My exarnination was carried out In &(xJrdanee wth the general Direcbons given by the Charity Commission An examination incltjdes 8 feview of the accounting record5 kept by rhe charlty and a comparison of the accounts presenle¢ wth those records It also Includes con51deration ol any unusual items or disc5osures in the accounts. and seeking explanations from you as Iruslees concerning any such mallers The procedures undertaken do nol provide all Ihe evidence thai woukl be required in an audit and consequently no opinH)n 1$ given as lo whether the accounts present a "true and fair v￿w, and the report is limited to those matters set out in the stslen*nl below. Ind•p•nd•nt •xamlnerf8 slat•m•nt In ￿nneCtIOn wilh my examination, matter has ¢xJffE to my attent￿n.. which gives me reasonable cause to believe that, In any maierol respect, the requirements". to keep accounting records in accordance wiv) section 130 of the 2011 Act, and to prepare aecounts which accord wlh the &counting records and comply with the accounting requirements of the 2011 Acl have nol been mel: or lo which. In my opbnion, attenlion should be dr•vn in order to enable a proFer understanding of the accounts to b¢ reached Muhammad Ta￿yab (FCCA) Feryuson & Co Charterod CertiliedAccountants 651 Mauldoth Road West Chorlton Man¢hester M217SA Date." 2f AL-HAMD-O-LILLAH IFOUNDAHONI TRUST STATEMENT OF FINANCIAL ACTNITIES INCL YEAR ENDED CH 2025 Year Endeil 31.3.25 Totsl Funds Year Ended J1.3.24 Total Funds R•stritted Restrtcted Incom• Capilal Funds Funds Nots• Unr•8th¢tsd Fund5 INCOMING RESOURCES In¢oming Resources from G•ner#ted Funo.. Volunlary Inconie.. Donations & Legacies HMRC Gift aid AclivJli85 for Ggnaratino Funds- R¢nt81 Income 10.120 10,120 18.020 68.932 68.932 S1,1DO TOTAL INCOMING RESOURCES RESOURCES EXPENDED Charitable Expendilure Suprort Cost 13.021 13.021 7.298 TOTAL RESOURCES EXPENDED 13,021 13,021 7,298 NET INCOMINGIIOUTGOINGI RESOURCES BEFORE TRANSFERS e8,031 66,031 69,822 NET INCOME RESOURCES 66,031 68.031 69,822 R•eonc511¥tlon ol Funds Totsl Funds BIFYéd 229.738 229.738 159,916 Less. prior years, adjustments lor property to excl￿ Irom accounts Totsl Funds CIFwd 29 769 29$ 769 229 738 Thè staterrÉnt of finanual aG￿VIlle5 Indudes all gains and103ses In the year. All in￿Ming ￿$oUrCeS and sources expended t*Five from t￿￿'nU￿g ar*vthes The notes on paJes 6 to 9 lorm part olthese accounts. 2• Cwh •1 )X757 235. Ajn¢JU￿ f•l¥nyrt* nw>wr trIEfcuRREKfASSErs ACCUMULITEO FIJP40S ISg.918 Ili IAur41 A*//g/£o2 PIOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 1 ACCOUNTING POLICIES The account5 lfinancial StateM￿t$} have ￿en prepared underthe lllstvtal cost conventron with Item5 reco9n15ed at ￿$t or tran$adI￿ vaue unless otherwise stated In the relevant notes to these accounts, The finanaal Staterr￿nts have been prepa￿d in a¢cordanc* ￿th ffte Statement ol Recommended Pradice Accounbn9 Reporting by Charibes prepanng their a¢counts In accordarKe wrth the Fina￿￿91 Reporting Standard applrcable In thè UK and Republic of Ireland IFRS 1021 issued on 16th July 2014 anLI the Financkgl Rep(xting Stand8r(I applicab￿ in the Unrted Kingdom and Republic of Ireland IFRS 1021 and the Charibes Act 2011. The ¢haiity cnnsb"tutes a pu￿1¢ benefit entty as defined by FRS 102. The trustees consider that there a￿ no rnaterial uncortainb.es about the t*antys a￿"11ty lo c￿lInUe as a going conr£rn The charity has taken advantage of thè exempthon In Fina￿￿1 Rep￿tiNj Stsndard No.1 from the requirement to product a cash1￿￿ statemenl Funds $tructur• Unieslricled funds are available for use at the di$crebtin of the trus￿$ in fUrtherar￿ of the obieclives of the charity. Designated funds are unrestrKted lunds earmarked by the tnJstees ffc￿ particular purp05*5. R•str￿led funds arè subiect•d to restricborts on thwr expendilwe Imposed by the donor Reslrlcled capital funds are restricted lund$ applièd for the purchase of capital rtems. The88 assets appear in the fix•d assel section ol the accounis Incoming recognltk*n All incoming resources are indu¢J6d In the $tatem•nt of fina￿31 *iwti•s v+hen the chority Is entit￿d to the Inojrne and thè ank)unt can ￿ qU￿tIfied with reasonable accuraty. The fdltrwing specific poliuès are aoied 10 p•licular ￿tegor*S ol In￿me.. Coniracls. grants and inv•stmènl income are ienected In the accounts when r8céwalle. Donation$. gifts and olher Income are reflected In tr)e accoL￿ts when rewve In ad