**REGISTERED COMPANY NUMBER: 05238222 (England and Wales) REGISTERED CHARITY NUMBER: 1106270**
## **REPORT OF THE TRUSTEES AND**
## **FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **FOR**
## **AS SUFFA TRUST**
Shareef
Statutory Auditors 4 Highlands Court Cranmore Avenue Solihull West Midlands B90 4LE
**AS SUFFA TRUST**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|11|
|**Report of the Independent Auditors**|12|to|14|
|**Statement of Financial Activities**||15||
|**Balance Sheet**||16||
|**Cash Flow Statement**||17||
|**Notes to the Cash Flow Statement**||18||
|**Notes to the Financial Statements**|19|to|30|
|**Detailed Statement of Financial Activities**|31|to|32|
**AS SUFFA TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2024. The trustees have adopted the provisions of 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).
## **OBJECTIVES AND ACTIVITIES Objectives and aims**
Advancing religious education for children and adults
Promoting good race relations between communities
Providing, assisting and improving social welfare of the vulnerable within the community
The prevention or relief of poverty, including hardship, anywhere in the world, through welfare projects.
Providing inspirational religious tours.
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**AS SUFFA TRUST**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **OBJECTIVES AND ACTIVITIES**
## **Significant activities**
As-Suffa are dedicated to making a positive impact locally and globally through Islamic education, community projects, tours and relief efforts. We firmly believe that true knowledge and understanding of Islam should be accompanied by compassion, service, and support for those in need. Our organisation strives to provide comprehensive Islamic education, empowering individuals to deepen their understanding of the faith and apply its teachings in their lives. In addition, we actively engage in community projects, working closely with local communities to address social issues, promote unity, and create a positive change. Furthermore, our commitment extends beyond borders, as we initiate and participate in relief projects around the world, assisting vulnerable communities during times of crisis and providing them with essential aid and support. Through our holistic approach, we aim to foster spiritual growth, build strong communities, and make a meaningful difference in the lives of individuals, both near and far.
Our mission is to serve the community by offering comprehensive Islamic educational courses that cater to individuals seeking a deeper understanding of Islam. We believe in the importance of providing accessible and reliable resources to promote a balanced and authentic understanding of the Islamic faith. Our website and facilities serves as platforms where learners of all backgrounds can access a wide range of courses, including Alimiyyah, Alimmiyah Online. Heirs of the Scholars, Maktab Qur'anic studies, Islamic history, theology, jurisprudence, and spirituality. Through expert instruction and engaging learning materials, we aim to empower individuals to explore and connect with the rich teachings of Islam. We are committed to fostering an inclusive and supportive environment where learners can interact, ask questions, and engage in meaningful discussions. By providing Islamic educational courses to the community, we aspire to promote knowledge, enhance spiritual growth, and contribute to the overall well-being of individuals and the society at large.
The following are just some of the courses we have hosted over the last year:
## Alimiyyah course
The Alimiyyah Course is a full-time course for brothers and sisters who wish to understand the Quran and Hadith in their original forms. This course, therefore puts the study of the Arabic language at its core by laying firm foundations of Arabic grammar, morphology and spoken Arabic in the early years of the course, with progressive development into higher levels of the language until students are competent at reading Arabic texts themselves.
The study of fiqh (jurisprudence) and usools (laws), along with the essential tafaasir (exegesis) of the Quran also form core components of the course, providing a wholesome understanding of the religion.
## Hifz course
The hifdh course is a full-time course for those who wish to make a commitment to memorising the glorious Quran. This provides a structured and regular opportunity to sit down and memorise the Quran, under the supervision of a senior tajweed teacher and hafiz.
## Heirs of the Scholars
Heirs of the Scholars course is a part-time study programme for those brothers and sisters who wish to make a commitment to studying sacred knowledge, but need to balance this alongside other commitments, such as family, work or education.
The course runs in the evenings between Monday to Friday and has produced a number of graduates, as well as serving as a stepping stone on to the full-time Alimiyyah Course.
## Intro to Ifta course
The Intro to Ifta course is an advanced level course for graduates from an Alimiyyah course. It runs Wednesday evening and is designed to equip students with advanced knowledge of fiqh and research skills. The course is a way for students to continue their studies after graduation and develop a better understanding on how to apply their theoretical studies to the real world.
## Diploma Course
The 2-year Diploma in Islamic studies is a short-term part-time course covering a breadth of Islamic disciplines in the English language.
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**AS SUFFA TRUST**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **OBJECTIVES AND ACTIVITIES**
It is designed to equip the student with a broad understanding of the Islamic sciences and is taught in the English language to aid comprehension for those who cannot commit to study of the Arabic language.
## The Tajweed Course
Tajweed is the science of learning how to recite the noble Quran in the correct manner. This begins with perfecting the pronunciation of the Arabic letters before moving on to the rules of recitation.
## Maktab
Maktab is the bedrock of a Muslim community and instils all the tools and attributes required for a prosperous future. The As-Suffa maktab is for children between the ages of 5-12 to learn how to read the Quran.
## Weekend Courses
The weekend courses offer an intensive study option for those who cannot commit the time and/or would like to increase their knowledge on a particular topic.
## Online & Other Courses
We continue to offer courses mentioned above together with online courses as per increase in demand. During the year we have had large number of participation on other courses which include the weekend courses as well as the Alimiyyah Online and Reverts Steppingstones Course, Yawn ul Quran, Sister Circle Monthly, Children's Corner, Grand Iftar, Hub, The Two Purifiers, Revival of the Hearts, Classical Reading, Imam Ghazali, Sabah Khatam, Death to Dust, Me and My Ramadan. It has been very successful year in Education regarding participation.
At As-Suffa, community welfare is at the core of our initiatives. We are committed to serving and uplifting our local community through a variety of impactful projects. From organizing soup kitchens and a food bank for the homeless to support vulnerable individuals and families, to conducting educational programs that empower youth and adults with valuable skills, we strive to address the pressing needs of our community. Our projects also focus on promoting health and well-being by organising wellness campaigns, and supporting mental health initiatives including counselling. Additionally, we actively collaborate with local organizations and institutions to develop sustainable community development projects that foster economic growth, enhance infrastructure, and improve the overall quality of life. Through our unwavering dedication to community welfare, we aim to create a positive and lasting impact that uplifts individuals, strengthens bonds, and fosters a sense of belonging for everyone in our community.
## Some of the projects we offer are as follows:
## Homeless
We continue to offer Soup Kitchen service that offers a warm meal and safe space in Birmingham and in Coventry. The aim is to help and feed the most needy in a warm and friendly environment.
## Food Bank
The Food Bank service is being provided to the needy and vulnerable individuals for a period of 3 to 4 weeks of emergency food and support to people experiencing crisis.
## Counselling
This service has been provided as an online service which is operated by qualified counsellors who help find ways for individuals to deal with mental issues and difficulties they are experiencing.
Winter Night Shelter - Helping the most vulnerable and needy during winter months. This community based projects aim has been on alleviating rough sleep and homelessness over the winter month.
Youth Projects
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**AS SUFFA TRUST**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **OBJECTIVES AND ACTIVITIES**
Our Youth service runs various projects, ranging from, getting involved in half term and summer youth clubs to joining specialised club. This year we have had young people participate in Scouts, Football Club, Badminton Club and Boxing Club. Our aim is to create a positive relationship, ignite passion for a particular sport or activity whilst having fun. The clubs and activity offer a chance for the youths to mix with other similar age groups.
## Legal Advice Clinics
Our free Legal Advice have assisted people with various aspects of law - including benefits, immigration, housing, debts, employment, family and more.
## Dawah
The Stepping Stones programme is a weekly class to provide new Muslims a relaxed environment for them to meet, learn and build bonds. Support and guidance are offered to all, empowering them to become strong and confident individuals.
## Tours
Umrah Tour was undertaken in February 2024, visiting the holy places of Makkah and Medina with a qualified scholar which included historical lectures, making it an inspirational journey. The initial uptake was for 40 people but due to increased demand we had to increase the numbers to 50 people.
Global relief projects are at the forefront of our organisation's efforts as we strive to provide aid and support to individuals in need across the world. We understand the importance of extending compassion and assistance to vulnerable communities facing crises and disasters. Our relief projects focus on delivering immediate assistance, including emergency food, clean water, medical supplies, and shelter, to those affected by natural disasters, conflicts, and humanitarian emergencies. We work closely with local partners and relief organisations on the ground to ensure that aid reaches those who need it most efficiently and effectively. Moreover, we are dedicated to long-term sustainable development by implementing projects that empower communities, such as providing access to education, vocational training, and livelihood opportunities. Our commitment to global relief projects is driven by the belief that every individual deserves dignity, safety, and the opportunity to rebuild their lives. By serving people all around the world, we aspire to make a positive difference and contribute to creating a more just and compassionate world.
## Some of the projects in Relief include:
## Ashaab As-Suffa
Grammar Schools in Pakistan and Gambia. The Ashaab As-Suffa programme is intended to help the neediest orphans and desperate street children living in Pakistan
## Water Wells
Wells constructed in The Gambia, Sierra Leone, Zambia, Pakistan and Bangladesh.
## Sponsor an Orphan
For just £35/month you can provide a child with clothing, shelter, food, and an education.
## Food Packs
£30/£40 for a family food pack. Provide a family with the essential food items for an entire month in Pakistan, Bangladesh, The Gambia, Lebanon and others.
## Hifdh Sponsorships
£15 per month for children in Pakistan and Bangladesh to support them in the memorization of the Quran.
## Cooked Sadaqah Meat
Cooked sadaqah meat for madrassa students in The Gambia.
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**AS SUFFA TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **OBJECTIVES AND ACTIVITIES**
Emergency relief response Morocco Earthquake Emergency aid in Lebanon & Bangladesh Gaza Emergency
Hosting fundraising activities is an integral part of our organisation's efforts to support and sustain our projects. Through these activities, we aim to engage our community and create opportunities for individuals to contribute to causes they believe in. Our fundraising events are diverse and inclusive, ranging from charity walks and runs to benefit dinners, auctions, fun days, sports and online campaigns. We actively collaborate with local businesses, sponsors, and community members to maximize the impact of our fundraising initiatives. The funds raised through these activities play a crucial role in supporting our educational programs, community welfare projects, and global relief efforts. By participating in our fundraising activities, individuals not only contribute financially but also become advocates for our mission, spreading awareness and inspiring others to join our cause. Together, through our collective efforts, we can make a significant difference and create positive change in the lives of individuals and communities in need.
## **Public benefit**
The trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (P2)
## **Grantmaking**
The Charity uses Third parties to carry out some of its operations. It determines which projects need to be carried out and works with trusted partners to ensure that they are carried out efficiently and effectively.
## **Volunteers**
The Charity uses a number of volunteers to carry out projects in the UK.
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**AS SUFFA TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **STRATEGIC REPORT Achievement and performance Charitable activities** Ramadhan 2024
Through your kindness and generosity, we raised enough funds to provide a total of 7,045 food packs to as many as 28,425 beneficiaries in 14 different countries around the world. A breakdown of where and how many people each food pack reached are as follows:
## Ramadhan Family Food Packs:
Afghanistan - 400 (2,000 beneficiaries) Plus 7,000 Hot Meals Turkey/Syria - 850 (4250 beneficiaries) Zambia - 125 food packs (625 beneficiaries) Pakistan - 400 food packs (2,000 beneficiaries) Rohingya - 125 food packs (625 beneficiaries) Yemen - 1000 food packs (5,000 beneficiaries) Lebanon - 1445 food packs (7,225 beneficiaries) Gaza -750 (3250 beneficiaries) Plus10,000 Hot Meals Gambia - 625 (3,125 beneficiaries) Morocco - 1,000 Hot Meals Uganda - 200 food packs (1,000 beneficiaries) Tanzania - 125 food packs (600 beneficiaries)
Other ways in which your donations supported the needy during Ramadhan 2024: Iftar meals in Morocco - 1,000 recipients Iftar meals in Afghanistan - 7,000 recipients Fitrana in Bangladesh - 1,000 recipients
## Qurbani 2024
284 cows and 484 goats totaling to £97,727.00 worth of orders with meat distributed to the poor and needy in 17 countries. Sadaqa Meat- 39 Sadaqa meat orders carried out in Gambia throughout the year Sponsorships Orphan Sponsorship
Last year, our donors sponsored, 160 in Lebanon. This is lifechanging for many, and plans are already in place for greater expansion and relief work in areas where we have laid the groundwork but also other desperate areas of the world.
## Hifdh Sponsorship
Alhamdhulillah, last year, accompanied with your kind donations, As-Suffa Relief was fortunate enough to lead and facilitate the donor sponsorship of 69 willing and budding Quran memorisers in Pakistan, MashaAllah!
## Syrian/Lebanon Family Sponsorships
Alhamdhulillah, as of now, we have sponsored 29 families in both these places.
Ashaab As-Suffa - As-Suffa School of Excellence 15 sponsorships in Pakistan
Free Education for students in Pakistan (figures above were for donor sponsored students in 2024. Total students below include donor sponsored students and students sponsored by as-suffa)
Student numbers: Jhelum campus: 171 Islamabad campus: 177 Total student number across both campuses: 348
Hifdh student numbers: Jhelum campus :87 Islamabad campus: 53 Total hifdh students across both campuses: 140
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**AS SUFFA TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024**
Our Ashaab As-Suffa programme was initiated in 2021 to revitalise communities and transform them for generations to come. Last year, in 2023, with your help we were able to offer 309 sponsorships in Pakistan and The Gambia. Our aim is to provide world class education to deprived communities of these regions. With that in mind, we are hoping this will lead to greater change, not just by providing world class education, but also food, training and employment opportunities for family members. Although it is early days, we are already observing the benefits of your sponsorships.
In Pakistan, the Ashaab As-Suffa programme is administered through the As-Suffa School of Excellence in the Islamabad and Jhelum campuses. All the children are orphans and street children. They reside in squatty conditions not too far from the schools. They have little or no prospects and prior to the schools opening, many children would end up begging on the streets. The schools have made it possible for children and family members not to worry about education and food. More so, many parents and guardians are also benefiting from the free vocational training. The schools are also the first of its kind to offer full time MMA and cricket coaching. Highlights include children winning regional tournaments and being selected for the national team trials. Opportunities like this would never have been a reality for street children in slum areas. This is all possible thanks to Allah, the Almighty, and your kind donations & support.
These are the six key areas assistance and support we place emphasis on:
Education: We will support orphans and street children with free world-class school education.
Food: Whilst the child attends school we will support the family members and child with meals in and out of school. The biggest reason from the children as to why they aren't in education is because they need to work to eat and survive and provide for their family members.
Income: During school hours we will proactively work with any family members and members of the local community by providing free training and employment opportunities. This could be in the form of sewing classes or providing rickshaws to allow family members to better their living conditions.
Stable housing: In sha Allah with food and education taken care of and income from employment activities we should see the temporary houses turned into permanent structures.
Generational change: The children who graduate from our schools will be able to access higher paying job roles and eventually begin their own businesses if they can demonstrate the aptitude to do so. We hope to grant the means and assistance to allow people of these communities to transform and flourish.
The future: Success will be measured by hopefully sustaining the aid we provide to the community where eventually poverty isn't a barrier to access good quality education and employment.
## Qurbani
Last year we were able to provide as many as 768 high quality full-animal meat sources and a form of much needed protein to various part of the world. These countries included Afghanistan, Bangladesh, Bangladesh (Rohingya Camps), Gaza, Pakistan, Somalia, Tanzania, Uganda Zambia, India, Chad, Yemen, Syria, Lebanon, Morocco, Turkey and The Gambia.
## Construction
As part of our emergency relief efforts we have managed to build shelter homes for people affected by Turkey/Syria Earthquake. Having received very kind and generous donations we have managed to build homes for many families who had lost everything due to a natural disaster.
Alhamdhulillah, we were commissioned to build Masjids in Gambia and Tanzania. The Masjids will provide a service to a community who do not live in close proximity to a place of worship nor have the financial means to build a Masjid.
## Sadaqah Jariyah Wells
Having received generous donations, we were able to build 5 water wells in Pakistan, 18 in Bangladesh, 1 in The Gambia, 1 in Zambia, 1 in Sierra Leone. The Wells will provide safe and drinkable water to communities within the above region.
Many have attended and benefited from our Educational courses and Alhamdulillah the response has been exceptional. Please find below the number of people who have attended.
We as a charity are continuing to offer Educational courses in person and online courses. Please find list of participants enrolled as per course listed.
FT Alimiyyah & Online 97
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**AS SUFFA TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024**
PT Alimiyyah 241 FT Hidfh 21 Diploma - 10 Maktab 149 BA 15 Tajweed 103 Hub 28 Sisters' Circles 690 Intro to Iftaa 19 Imam Ghazali 59 The Two Purifiers 30 Bukhari Jalsa 2000 Me and my Ramadan 87 Revival of the Hearts 12 Yawn ul Quran 30 Grand Iftar 500 Death to Dust 74 Sabah Khatam - 276 Childrens Corner 36 Classical Reading - 4
We are proud to highlight some of our notable achievements within the community. Over the years, our organisation has successfully implemented a range of impactful initiatives that have positively impacted the lives of many. Our community welfare projects have provided support to vulnerable individuals and families, addressing pressing needs such as food security, mental health, and access to legal advice. We have also been actively involved in various collaborative efforts to promote social cohesion, inclusivity, and unity within our community.
As a charity we have offered courses and community engagement facilities as per request of the locals. We have continued to strive towards making positive impact within our local community. Our community projects have benefited the most vulnerable individuals and families regarding emergency food requirements, mental health, foodbank service and legal advise.
Some of the achievements include:
- Serving 33,000 meals to the homeless.
- Nearly 550 food parcels given to vulnerable and desperate families in Birmingham.
- More than 15 people accessing the wellbeing practice and actively engaged in therapy sessions.
- Distribution of £5K local Zakat
- Winter Night Shelter - Accommodated 60 people during the winter month. Tabrez to Confirm
- Youth Projects - Football Academy, Badminton, Boxing Club, Youth Clubs participation of over 155 youngsters.
## Testimonial:
One user had initially accessed the service seeking support for their depression. It was later understood that them and their sibling had been sexually abused over 30 years ago. This was the first time the user had shared this with anyone. More recently, the user had been experiencing difficulties with their marriage and overall motivation. Since beginning therapy, they have been able to better understand their partner and their marital relationship. They have been able to improve their expectation of relationships with their sibling and have now started a new job, alhamdulillah. These were major steps from a therapeutic perspective as this user had never worked previously. Overall, the user has since been able to manage their depression, with the assistance of GP's medication, as well as healthier coping strategies such as, psychoeducation, regular exercise and talking therapy.
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**AS SUFFA TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024**
These achievements would not have been possible without the support and dedication of our volunteers, donors, and community partners. As we continue our journey, we remain committed to making a lasting and positive impact on the lives of individuals in our community.
## **Fundraising activities**
The Charity carries out many fundraising activities via social media, fundraising events, collections at Mosque and no professional fundraiser is involved.
The charity code of conduct is to ensure that vulnerable people are not pressured into giving donations.
## **Financial review**
## **Financial position**
At the year end the Charity had unrestricted reserves of £2,002,658 (2023 £2,394,671). Restricted funds as at 30 September 2024 amounted to £1,750,389 (2023 £1,902,948).
## **Principal funding sources**
The Charity receives most of it's income from donations. Some are received to finance projects in the UK and abroad and donations are also received from people who attend the mosque, on a daily basis and at Friday prayers.
## **Reserves policy**
The Charity aims to keep enough reserves to meet at least 6 months of overheads.
## **Going concern**
The Trustees are confident that the Charity has sufficient funds to continue to operate for at least the next 12 months.
## **Principal risks and uncertainties**
The Charity relies on donations to be able to perform it's activities and, as such it is vulnerable to general economic recessionary pressures. It has reserves to be able to meet general overheads and most of it's projects are only carried out once funds have been received.
## **Future plans**
The Charity hopes to continue it's good work in the community subject to sufficient funds being raised. The Charity will focus on enhancing the work of Relief to many different countries subject to sufficient funds being received.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The charity is controlled by its governing document, a deed of trust, and constitutes an incorporated charity.
## **Recruitment and appointment of new trustees**
Trustees are appointed for a fixed term but maybe re-appointed by the other trustees. New trustees are recommended by existing trustees and must be appointed by a majority of the existing trustees.
## **Organisational structure**
The Charity's activities are overseen by the Trustees, who play an active role in the day to day running of the Charity.
## **Induction and training of new trustees**
New trustees are trained by existing trustees and shadow them until they are deemed to have sufficient expertise to act on their own.
## **Key management remuneration**
Key management remuneration is determined by the trustees in order that employees with sufficient expertise can be taken on by the Charity.
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**AS SUFFA TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
05238222 (England and Wales)
## **Registered Charity number**
1106270
## **Registered office**
Park Lane Aston Birmingham West Midlands B6 5DA
## **Trustees**
Mr Tahir Mahmood Manager Mr Arif Mahmood Businessman Mr Muhammad Shuaib Pharmacist
## **Company Secretary**
**Auditors** Shareef Statutory Auditors 4 Highlands Court Cranmore Avenue Solihull West Midlands B90 4LE
## **Bankers**
Lloyds TSB P O Box 1000 Colmore Row Birmingham BX1 1LT
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The trustees (who are also the directors of As Suffa Trust for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
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**AS SUFFA TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued**
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
- there is no relevant audit information of which the charitable company's auditors are unaware; and
- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
## **AUDITORS**
The auditors, Shareef, will be proposed for re-appointment at the forthcoming Annual General Meeting.
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by: 28th July 2025
## Arif Mahmood
.........................................................................
Mr Arif Mahmood - Trustee
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**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF AS SUFFA TRUST**
## **Opinion**
We have audited the financial statements of As Suffa Trust (the 'charitable company') for the year ended 30 September 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
- In our opinion the financial statements:
- give a true and fair view of the state of the charitable company's affairs as at 30 September 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Trustees has been prepared in accordance with applicable legal requirements.
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**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF AS SUFFA TRUST**
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Our responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Based on our understanding of the Charity and industry, we identified that the principal risks of non-compliance with laws and regulations related to employment laws and taxes, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and FRS 102. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries to achieve desired financial results and the manipulation of exceptional items and management bias in accounting estimates. Audit procedures performed by the engagement team included, but were not limited to: - enquiries with management, and the Company's legal counsel (internal and, where relevant, external), including consideration of known or suspected instances of fraud and non-compliance with laws and regulations and examining supporting calculations where a provision has been made in respect of these; reading key correspondence with regulatory authorities in relation to compliance with certain employment laws and indirect tax matters; - understanding and evaluating the design and implementation of management's controls designed to prevent and detect irregularities; - challenging assumptions and judgements made by management in their significant accounting estimates, in particular, in relation to restricted funds; - identifying and testing journal entries, in particular any journal entries posted with unusual account combinations and postings by unusual users; There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
Page 13
**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF AS SUFFA TRUST**
## **Use of our report**
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Naeem Shareef (Senior Statutory Auditor) for and on behalf of Shareef Statutory Auditors 4 Highlands Court Cranmore Avenue Solihull West Midlands B90 4LE
Date: 28 July 2025
Page 14
**AS SUFFA TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2024**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**Charitable activities**
3
Charitable activities
Other income
**Total**
**EXPENDITURE ON**
Raising funds
4
**Charitable activities**
5
Charitable activities
**Total**
**NET INCOME/(EXPENDITURE)**
**Transfers between funds**
16
**Net movement in funds**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
**1,021,661**
**444,372**
**39,985**
**1,506,018**
**125,800**
**932,692**
**1,058,492**
**447,526**
**166,209**
**613,735**
**2,394,672**
**3,008,407**|Restricted
funds
£
**1,929,851**
**-**
**61,320**
**1,991,171**
**38,677**
**2,944,593**
**2,983,270**
**(992,099)**
**(166,209)**
**(1,158,308 )**
**1,902,947**
**744,639**|**2024**
**Total**
**funds**
**£**
**2,951,512**
**444,372**
**101,305**
**3,497,189**
**164,477**
**3,877,285**
**4,041,762**
**(544,573)**
**-**
**(544,573)**
**4,297,619**
**3,753,046**|2023
Total
funds
£
3,000,144
325,111
10,161|
|---|---|---|---|---|
|||||3,335,416|
|||||116,620
2,741,117|
|||||2,857,737|
|||||477,679
-|
|||||477,679
3,819,940|
|||||4,297,619|
The notes form part of these financial statements
Page 15
**AS SUFFA TRUST**
## **BALANCE SHEET 30 SEPTEMBER 2024**
|Notes
**FIXED ASSETS**
Tangible assets
11
**CURRENT ASSETS**
Debtors
12
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
13
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
16
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
fund
£
**1,523,149**
**67,801**
**1,597,621**
**1,665,422**
**(180,165)**
**1,485,257**
**3,008,406**
**3,008,406**|Restricted
funds
£
**-**
**-**
**744,642**
**744,642**
**(2)**
**744,640**
**744,640**
**744,640**|**2024**
**Total**
**funds**
**£**
**1,523,149**
**67,801**
**2,342,263**
**2,410,064**
**(180,167)**
**2,229,897**
**3,753,046**
**3,753,046**
**3,008,406**
**744,640**
**3,753,046**|2023
Total
funds
£
1,523,149
261,286
2,610,155
2,871,441
(96,971)
2,774,470
4,297,619
4,297,619
2,394,672
1,902,947|
|---|---|---|---|---|
|||||4,297,619|
28th July 2025 The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
## Arif Mahmood
............................................. Mr Arif Mahmood - Trustee
The notes form part of these financial statements
Page 16
**AS SUFFA TRUST**
## **CASH FLOW STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2024**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash (used in)/provided by operating activities
**Change in cash and cash equivalents in the**
**reporting period**
**Cash and cash equivalents at the beginning**
**of the reporting period**
2
**Cash and cash equivalents at the end of the**
**reporting period**
2|**2024**
**£**
**(267,894)**
**(267,894)**
**(267,894)**
**2,610,155**
**2,342,261**|2023
£
481,419|
|---|---|---|
|||481,419|
||||
|||481,419
2,128,736|
|||2,610,155|
The notes form part of these financial statements
Page 17
**AS SUFFA TRUST**
## **NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2024**
|**1.**|**RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH**|**RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH**|**RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH**|**FLOW FROM**|**OPERATING**|
|---|---|---|---|---|---|
||**ACTIVITIES**|||||
|||||**2024**|2023|
|||||**£**|£|
||**Net (expenditure)/income for the reporting period (as per the Statement**|||||
||**of Financial Activities)**|||**(544,573)**|477,679|
||**Adjustments for:**|||||
||Decrease/(increase) in debtors|||**193,485**|(33,767)|
||Increase in creditors|||**83,194**|37,507|
||**Net cash (used in)/provided by operations**|||**(267,894)**|481,419|
|**2.**|**ANALYSIS OF CASH AND CASH EQUIVALENTS**|||||
|||||**2024**|2023|
|||||**£**|£|
||Cash in hand|||**497**|422|
||Notice deposits (less than 3 months)|||**2,341,766**|2,609,733|
||Overdrafts included in bank loans and overdrafts falling due within one year|||**(2)**|-|
||Total cash and cash equivalents|||**2,342,261**|2,610,155|
|**3.**|**ANALYSIS OF CHANGES IN NET FUNDS**|||||
|||At 1.10.23||Cash flow|**At 30.9.24**|
|||£||£|**£**|
||**Net cash**|||||
||Cash at bank and in hand|**2,610,155**||**(267,892)**|**2,342,263**|
||Bank overdrafts||**-**|**(2)**|**(2)**|
|||**2,610,155**||**(267,894)**|**2,342,261**|
||**Total**|**2,610,155**||**(267,894)**|**2,342,261**|
The notes form part of these financial statements
Page 18
**AS SUFFA TRUST**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Critical accounting judgements and key sources of estimation uncertainty**
The Charity relies upon regular donations to be able to meet it's obligations to finance projects. Projects are only actioned when finance has been obtained. Thus expenditure is not incurred before the corresponding income is received. The Charity has unrestricted reserves of £2,002,658, at the year end, and bank balances of £2,342,262. Total overheads amount to approximately £600,000 per annum so the Charity would be able to meet these payments for the next 12 months even without any funding from donations.
## **Income**
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.
Donations are the main source of income and they are recognised as income once the monies are received in the bank account.
Most income is received from fundraising for specific projects and donations are shown in the accounts as unrestricted funds.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Raising funds**
The Charity raises funds internally from mosque worshippers, mostly for specific projects. It does not use external fundraisers.
## **Governance costs**
Governance costs relate to audit fees and are recorded on an accrual basis.
## **Allocation and apportionment of costs**
Most of the charity's expenditure relates to the provision of certain projects and costs associated with those projects. These costs are therefore shown under charitable activities. Other expenditure is related to marketing and event costs and is shown under raising donations and legacies.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
continued...
Page 19
**AS SUFFA TRUST**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **1. ACCOUNTING POLICIES - continued**
## **Fund accounting**
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **Going concern**
The accounts have been prepared on going concern basis. The Trustees have reviewed the likely financial position of the Charity for the next 12 months and have determined that the Charity will be able to meet all of it's financial commitments during that period.
## **2. DONATIONS AND LEGACIES**
## **3.**
|Donations
Gift aid
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Fees
Charitable activities
Income from Tours
Charitable activities|**2024**
**£**
**2,905,821**
**45,691**
**2,951,512**
**2024**
**£**
**375,462**
**68,910**
**444,372**|2023
£
2,815,961
184,183|2023
£
2,815,961
184,183|
|---|---|---|---|
|||3,000,144||
||||2023
£
325,111
-|
||||325,111|
continued...
Page 20
**AS SUFFA TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024**
|**4.**
**RAISING FUNDS**
**Raising donations and legacies**
Marketing
Event costs
**5.**
**CHARITABLE ACTIVITIES COSTS**
Charitable activities
**6.**
**SUPPORT COSTS**
Charitable activities|Direct
Costs
£
**3,876,685**||**2024**
**£**
**113,122**
**51,355**
**164,477**
Support
costs (see
note 6)
£
**600**|2023
£
72,027
44,593
116,620
Totals
£
**3,877,285**
Governance
costs
£
**600**|
|---|---|---|---|---|
||||||
## **7. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||**2024**|2023|
|---|---|---|
||**£**|£|
|Auditors' remuneration|**600**|600|
|Other operating leases|**19,462**|15,099|
## **8. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 30 September 2024 nor for the year ended 30 September 2023.
continued...
Page 21
**AS SUFFA TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024**
|**9.**
**STAFF COSTS**
Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Administration
No employees received emoluments in excess of £60,000.
**10.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
862,311
**Charitable activities**
Charitable activities
325,111
Other income
10,161
**Total**
1,197,583
**EXPENDITURE ON**
Raising funds
109,338
**Charitable activities**
Charitable activities
801,435
**Total**
910,773
**NET INCOME**
286,810
**Transfers between funds**
(311,255)
**Net movement in funds**
(24,445)
**RECONCILIATION OF FUNDS**
Total funds brought forward
2,419,116
**TOTAL FUNDS CARRIED FORWARD**
2,394,671|||
|---|---|---|
||||
||||
||||
||||
||||
||||
||||
continued...
Page 22
**AS SUFFA TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024**
|**11.**
**TANGIBLE FIXED ASSETS**
Freehold
property
£
**COST**
At 1 October 2023 and 30 September 2024
**1,523,149**
**DEPRECIATION**
At 1 October 2023 and 30 September 2024
**-**
**NET BOOK VALUE**
At 30 September 2024
**1,523,149**
At 30 September 2023
1,523,149
**12.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
Prepayments and accrued income
**13.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Bank loans and overdrafts (see note 14)
Trade creditors
Social security and other taxes
Other creditors
Wages control
Accrued expenses
**14.**
**LOANS**
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts||Plant and
machinery
£
**8,783**
**8,783**
**-**
-
**2024**
**£**
**17,636**
**50,165**
**67,801**
**2024**
**£**
**2**
**69,102**
**8,172**
**53,473**
**46,418**
**3,000**
**180,167**
**2024**
**£**
**2**|Totals
£
**1,531,932**|Totals
£
**1,531,932**|
|---|---|---|---|---|
||||**8,783**||
||||**1,523,149**||
||||1,523,149||
|||||2023
£
261,286
-|
|||||261,286|
|||||2023
£
-
2,735
4,444
53,149
34,243
2,400|
|||||96,971|
|||||2023
£
-|
continued...
Page 23
**AS SUFFA TRUST**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **15. LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due as follows:
|Within one year
**16.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**Restricted funds**
Afganistan
Gambia
Gaza
Lebanon
Pakistan
Rohingya
Sierra Leone
Syria
Yemen
Zambia
Ashaab As - Suffa
Lilah
Sadaq
Zakat
Food Packs
Hifdh Sponsorship
Orphan Sponsorship
Winter Appeal
Bangladesh
Fidya
Fitrana
Kafarrah
Libya
Morocco
Turkey
Tanzania
Uganda
Qurbani
South Africa
Cost of Living Fund
**TOTAL FUNDS**|At
1.10.23
£
**2,394,672**
**-**
**222,849**
**-**
**-**
**-**
**-**
**-**
**69,377**
**25,256**
**5,199**
**475,912**
**102,226**
**33,294**
**373,259**
**16,697**
**26,453**
**170,236**
**25,345**
**48,161**
**-**
**-**
**110**
**10,719**
**28,238**
**269,616**
**-**
**-**
**-**
**-**
**-**
**1,902,947**
**4,297,619**|Net
movement
in funds
£
**447,525**
**(37,382)**
**(73,255)**
**744,640**
**(152,993)**
**(884,095)**
**(8,288)**
**(1,905)**
**(50,484)**
**(28,712)**
**(3,826)**
**-**
**-**
**-**
**(20,818)**
**-**
**-**
**-**
**-**
**3,836**
**5,932**
**8,057**
**547**
**(42)**
**(28,538)**
**(269,268)**
**(7,800)**
**(5,222)**
**6,032**
**(189,029)**
**515**
**(992,098)**
**(544,573)**|**2024**
**£**
**-**
Transfers
between
funds
£
**166,209**
**37,382**
**(149,594)**
**2**
**152,993**
**884,095**
**8,288**
**1,905**
**(18,893)**
**3,456**
**(1,373)**
**(475,912)**
**(102,226)**
**(33,295)**
**(352,441)**
**(16,698)**
**(26,453)**
**(170,236)**
**(25,345)**
**(51,997)**
**(5,932)**
**(8,057)**
**(657)**
**(10,677)**
**300**
**(348)**
**7,800**
**5,222**
**(6,032)**
**189,029**
**(515)**
**(166,209)**
**-**|2023
£
4,822
At
30.9.24
£
**3,008,406**
**-**
**-**
**744,642**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**(1)**
**-**
**(1)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**744,640**
**3,753,046**|
|---|---|---|---|---|
continued...
Page 24
**AS SUFFA TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **16. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Afganistan
Gambia
Gaza
Lebanon
Pakistan
Rohingya
Sierra Leone
Somalia
Syria
Yemen
Zambia
Zakat
Bangladesh
Fidya
Fitrana
Kafarrah
Libya
Morocco
Turkey
Chad
India
Tanzania
Uganda
Qurbani
South Africa
Cost of Living Fund
**TOTAL FUNDS**|Incoming
resources
£
**1,506,018**
**12,247**
**9,738**
**1,307,186**
**172,747**
**202,083**
**2,121**
**1,622**
**2,239**
**(19,794)**
**10,398**
**2,803**
**-**
**26,529**
**5,932**
**8,057**
**547**
**(1)**
**35,308**
**45,006**
**10,375**
**22,497**
**30,280**
**4,699**
**7,232**
**30,000**
**61,320**
**1,991,171**
**3,497,189**|Resources
expended
£
**(1,058,493 )**
**(49,629)**
**(82,993)**
**(562,546)**
**(325,740)**
**(1,086,178 )**
**(10,409)**
**(3,527)**
**(2,239)**
**(30,690)**
**(39,110)**
**(6,629)**
**(20,818)**
**(22,693)**
**-**
**-**
**-**
**(41)**
**(63,846)**
**(314,274)**
**(10,375)**
**(22,497)**
**(38,080)**
**(9,921)**
**(1,200)**
**(219,029)**
**(60,805)**
**(2,983,269 )**
**(4,041,762 )**|Movement
in funds
£
**447,525**
**(37,382)**
**(73,255)**
**744,640**
**(152,993)**
**(884,095)**
**(8,288)**
**(1,905)**
**-**
**(50,484)**
**(28,712)**
**(3,826)**
**(20,818)**
**3,836**
**5,932**
**8,057**
**547**
**(42)**
**(28,538)**
**(269,268)**
**-**
**-**
**(7,800)**
**(5,222)**
**6,032**
**(189,029)**
**515**
**(992,098)**
**(544,573)**|
|---|---|---|---|
Page 25
continued...
**AS SUFFA TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **16. MOVEMENT IN FUNDS - continued**
**Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
Afganistan
Gambia
Gaza
Lebanon
Pakistan
Rohingya
Sierra Leone
Somalia
Syria
Yemen
Zambia
Ashaab As - Suffa
Lilah
Sadaq
Zakat
Food Packs
Hifdh Sponsorship
Orphan Sponsorship
Winter Appeal
Bangladesh
Kafarrah
Libya
Morocco
Turkey
**TOTAL FUNDS**|At
1.10.22
£
2,419,116
34,540
-
8,810
51,970
26,680
2,055
-
940
12,267
13,622
15,407
475,912
102,226
33,294
384,370
16,697
26,453
170,236
25,345
-
-
-
-
-
1,400,824
3,819,940|Net
movement
in funds
£
286,811
(47,235)
222,849
(23,492)
(96,023)
(260,300)
(6,845)
(1,415)
(940)
57,110
11,634
(10,208)
-
-
-
(11,111)
-
-
-
-
48,161
110
10,719
28,238
269,616
190,868
477,679|Transfers
between
funds
£
(311,255)
12,695
-
14,682
44,053
233,620
4,790
1,415
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
311,255
-|At
30.9.23
£
2,394,672
-
222,849
-
-
-
-
-
-
69,377
25,256
5,199
475,912
102,226
33,294
373,259
16,697
26,453
170,236
25,345
48,161
110
10,719
28,238
269,616|
|---|---|---|---|---|
|||||1,902,947|
|||||4,297,619|
Page 26
continued...
**AS SUFFA TRUST**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **16. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Afganistan
Gambia
Gaza
Lebanon
Pakistan
Rohingya
Sierra Leone
Somalia
Syria
Yemen
Zambia
Zakat
Bangladesh
Kafarrah
Libya
Morocco
Turkey
**TOTAL FUNDS**|Incoming
resources
£
1,197,583
43,834
346,664
11,527
274,235
783,732
215
1,070
-
59,341
16,667
7,437
(11,111)
52,221
110
25,987
86,745
439,159
2,137,833
3,335,416|Resources
expended
£
(910,772)
(91,069)
(123,815)
(35,019)
(370,258)
(1,044,032 )
(7,060)
(2,485)
(940)
(2,231)
(5,033)
(17,645)
-
(4,060)
-
(15,268)
(58,507)
(169,543)
(1,946,965 )
(2,857,737 )|Movement
in funds
£
286,811
(47,235)
222,849
(23,492)
(96,023)
(260,300)
(6,845)
(1,415)
(940)
57,110
11,634
(10,208)
(11,111)
48,161
110
10,719
28,238
269,616
190,868
477,679|
|---|---|---|---|
continued...
Page 27
**AS SUFFA TRUST**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **16. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Afganistan
Gambia
Gaza
Lebanon
Pakistan
Rohingya
Sierra Leone
Somalia
Syria
Yemen
Zambia
Ashaab As - Suffa
Lilah
Sadaq
Zakat
Food Packs
Hifdh Sponsorship
Orphan Sponsorship
Winter Appeal
Bangladesh
Fidya
Fitrana
Kafarrah
Libya
Morocco
Turkey
Tanzania
Uganda
Qurbani
South Africa
Cost of Living Fund
**TOTAL FUNDS**|At
1.10.22
£
2,419,116
34,540
-
8,810
51,970
26,680
2,055
-
940
12,267
13,622
15,407
475,912
102,226
33,294
384,370
16,697
26,453
170,236
25,345
-
-
-
-
-
-
-
-
-
-
-
-
1,400,824
3,819,940|Net
movement
in funds
£
734,336
(84,617)
149,594
721,148
(249,016)
(1,144,395 )
(15,133)
(3,320)
(940)
6,626
(17,078)
(14,034)
-
-
-
(31,929)
-
-
-
-
51,997
5,932
8,057
657
10,677
(300)
348
(7,800)
(5,222)
6,032
(189,029)
515
(801,230)
(66,894)|Transfers
between
funds
£
(145,046)
50,077
(149,594)
14,684
197,046
1,117,715
13,078
3,320
-
(18,893)
3,456
(1,373)
(475,912)
(102,226)
(33,295)
(352,441)
(16,698)
(26,453)
(170,236)
(25,345)
(51,997)
(5,932)
(8,057)
(657)
(10,677)
300
(348)
7,800
5,222
(6,032)
189,029
(515)
145,046
-|At
30.9.24
£
3,008,406
-
-
744,642
-
-
-
-
-
-
-
-
-
-
(1)
-
(1)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
744,640
3,753,046|
|---|---|---|---|---|
continued...
Page 28
**AS SUFFA TRUST**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **16. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Afganistan
Gambia
Gaza
Lebanon
Pakistan
Rohingya
Sierra Leone
Somalia
Syria
Yemen
Zambia
Zakat
Bangladesh
Fidya
Fitrana
Kafarrah
Libya
Morocco
Turkey
Chad
India
Tanzania
Uganda
Qurbani
South Africa
Cost of Living Fund
**TOTAL FUNDS**|Incoming
resources
£
2,703,601
56,081
356,402
1,318,713
446,982
985,815
2,336
2,692
2,239
39,547
27,065
10,240
(11,111)
78,750
5,932
8,057
657
25,986
122,053
484,165
10,375
22,497
30,280
4,699
7,232
30,000
61,320
4,129,004
6,832,605|Resources
expended
£
(1,969,265 )
(140,698)
(206,808)
(597,565)
(695,998)
(2,130,210 )
(17,469)
(6,012)
(3,179)
(32,921)
(44,143)
(24,274)
(20,818)
(26,753)
-
-
-
(15,309)
(122,353)
(483,817)
(10,375)
(22,497)
(38,080)
(9,921)
(1,200)
(219,029)
(60,805)
(4,930,234 )
(6,899,499 )|Movement
in funds
£
734,336
(84,617)
149,594
721,148
(249,016)
(1,144,395 )
(15,133)
(3,320)
(940)
6,626
(17,078)
(14,034)
(31,929)
51,997
5,932
8,057
657
10,677
(300)
348
-
-
(7,800)
(5,222)
6,032
(189,029)
515
(801,230)
(66,894)|
|---|---|---|---|
continued...
Page 29
**AS SUFFA TRUST**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **17. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 30 September 2024.
Page 30
**AS SUFFA TRUST**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2024**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
**Charitable activities**
Fees
Income from Tours
**Other income**
Grants receivable
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Marketing
Event costs
**Charitable activities**
Wages
Social security
Pensions
Rent
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Outreach Project Deliverance cost
Repairs and maintenance
Subscriptions
Paypal, stripe and other fees
Cleaning
Subcontractor costs
Bank charges
Carried forward|2024
£
**2,905,821**
**45,691**
**2,951,512**
**375,462**
**68,910**
**444,372**
**101,305**
**3,497,189**
**113,122**
**51,355**
**164,477**
**562,325**
**26,683**
**6,658**
**19,462**
**14,455**
**3,859**
**39,350**
**973**
**7,721**
**930**
**2,943,913**
**8,521**
**10,988**
**45,665**
**4,892**
**35,718**
**5,759**
**3,737,872**|2023
£
2,815,961
184,183|
|---|---|---|
|||3,000,144
325,111
-|
|||325,111
10,161|
|||3,335,416
72,027
44,593|
|||116,620
431,163
16,216
4,860
15,099
8,039
3,720
23,054
785
3,784
225
2,102,393
20,752
3,522
39,584
3,431
23,552
5,460
2,705,639|
This page does not form part of the statutory financial statements
Page 31
**AS SUFFA TRUST**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2024**
|**Charitable activities**
Brought forward
Equipment hire
Professional fees
Computer costs
Travel and accommodation
Umrah trips
**Support costs**
**Governance costs**
Auditors' remuneration
Total resources expended
**Net (expenditure)/income**|2024
£
**3,737,872**
**1,843**
**10,755**
**38,625**
**23,218**
**64,372**
**3,876,685**
**600**
**4,041,762**
**(544,573)**|2023
£
2,705,639
5,575
2,334
11,547
15,422
-|
|---|---|---|
|||2,740,517
600|
|||2,857,737|
|||477,679|
This page does not form part of the statutory financial statements
Page 32