2024-08-31-accounts

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

REGISTERED COMPANY NUMBER: 05246602 (England and Wales) REGISTERED CHARITY NUMBER: 1112513

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 August 2024

for

Darussunnah Foundation

Abacus tax Consultants Ltd Chartered Accountants The Colmore Building 20 Colmore Circus Birmingham West Midlands B4 6AT

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Darussunnah Foundation

Contents of the Financial Statements for the Year Ended 31 August 2024

	Page
Report of the Trustees	1 to 2
Independent Examiner's Report	3
Statement of Financial Activities	4
Balance Sheet	5 to 6
Notes to the Financial Statements	7 to 12
Detailed Statement of Financial Activities	13

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Darussunnah Foundation

Report of the Trustees

for the Year Ended 31 August 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 31 August 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

1) The advancement of education within the local Bengali Community, In particular, but not exclusively, the study, of Bengali, Arabic, religious studies and any other related subjects. 2) The promotion of good relations between peoples of different races and faiths within the community.

ACHIEVEMENT AND PERFORMANCE

The Charity has successfully advanced their activities for education classes in the current financial year. Various classes have been running successfully throughout the period. Also the facilities at the building have also been enhanced significantly in the period under review.

FINANCIAL REVIEW

Reserves policy

The trustees have established a policy whereby the unrestricted funds held by the charity should be between 3 and 6 months of the resources expended. At this level, the management committee feel that they would be able to continue the current activities of the charity in the event of a significant drop in the funding. At present the free reserves do not reach this target level and the trustees are looking at various options to improve this situation.

The total incoming resources for the period amounted £41,033 (2023: £30,289) with a net surplus of £427 (2023: deficit £2,319).

FUTURE PLANS

The charity plans to continue with its activities and provide services as detailed in the Memorandum and Articles of Association. It will also concentrate on clearing the loans received from individuals who have kindly helped the organisation when most needed.

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 organisation is a charitable company limited by guarantee, incorporated on 30 September 2004 and registered as a charity on 13 December 2005.

Organisational structure

The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. Under those Articles the initial subscribers to the Memorandum are the first Trustees of the Charity. One third of the Trustees must retire at each AGM subject to reappointment by the members.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

05246602 (England and Wales)

Page 1

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Darussunnah Foundation

Report of the Trustees

for the Year Ended 31 August 2024

Registered Charity number

1112513

Registered office

Trustees

Khalil Ahmed Mohammed A Wodud Anwarul Hoque Faruk Miah Mobossir Ali Mohammed A Kadir Muhammed T Islam Khusru M Khan - Chair of Trustees Kabir Khan Miss Shajna Aam Begum Syed Moinu Ahmed Company Secretary Khusru M Khan

Independent Examiner

Mr Monzur Sumon MA, FCCA, ACA, CTA Abacus tax Consultants Ltd Chartered Accountants The Colmore Building 20 Colmore Circus Birmingham West Midlands B4 6AT Chair of trustee 16 April 2025 and signed on its behalf by:

Khusru M Khan - Trustee

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Independent Examiner's Report to the Trustees of Darussunnah Foundation

Independent examiner's report to the trustees of Darussunnah Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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

accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Mr Monzur Sumon MA, FCCA, ACA, CTA

Abacus tax Consultants Ltd Chartered Accountants The Colmore Building 20 Colmore Circus Birmingham West Midlands B4 6AT

16 April 2025

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Darussunnah Foundation

Statement of Financial Activities for the Year Ended 31 August 2024

Notes INCOME AND ENDOWMENTS FROM Donations and legacies EXPENDITURE ON Charitable activities Education & support NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	31.8.24 Unrestricted fund £ 41,033 40,606 427 196,862 197,289	31.8.23 Total funds £ 30,289 32,608 (2,319) 199,181 196,862

The notes form part of these financial statements

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Darussunnah Foundation

Balance Sheet

31 August 2024

Notes FIXED ASSETS Tangible assets 6 CURRENT ASSETS Debtors 7 Cash at bank and in hand CREDITORS Amounts falling due within one year 8 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts falling due after more than one year 9 NET ASSETS FUNDS 10 Unrestricted funds TOTAL FUNDS	31.8.24 Unrestricted fund £ 219,823 412 2,785 3,197 (971) 2,226 222,049 (24,760) 197,289 197,289 197,289	31.8.23 Total funds £ 220,142 412 2,430 2,842 (1,362) 1,480 221,622 (24,760) 196,862 196,862 196,862

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

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Darussunnah Foundation

Balance Sheet - continued

31 August 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 16 April 2025 and were signed on its behalf by:

Khusru M Khan - Trustee

The notes form part of these financial statements

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Darussunnah Foundation

Notes to the Financial Statements for the Year Ended 31 August 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.

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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 20% on reducing balance

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.

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.

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.

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Darussunnah Foundation

Notes to the Financial Statements - continued for the Year Ended 31 August 2024

2. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

	31.8.24	31.8.23
	£	£
Depreciation - owned assets	319	398

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.

4. STAFF COSTS

The average monthly number of employees during the year was as follows:

5.

	31.8.24	31.8.23
Teachers	3	3
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL	ACTIVITIES
		Unrestricted
		fund
		£
INCOME AND ENDOWMENTS FROM
Donations and legacies		30,289
EXPENDITURE ON
Charitable activities
Education & support		32,608
NET INCOME/(EXPENDITURE)		(2,319)
RECONCILIATION OF FUNDS
Total funds brought forward		199,181
TOTAL FUNDS CARRIED
FORWARD		196,862

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Darussunnah Foundation

Notes to the Financial Statements - continued for the Year Ended 31 August 2024

6. TANGIBLE FIXED ASSETS Freehold property £ COST At 1 September 2023 and 31 August 2024 218,549 DEPRECIATION At 1 September 2023 - Charge for year - At 31 August 2024 - NET BOOK VALUE At 31 August 2024 218,549 At 31 August 2023 218,549 7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes Other creditors Accrued expenses	Fixtures and fittings £ 13,375 11,782 319 12,101 1,274 1,593 31.8.24 £ 412 31.8.24 £ 148 769 54 - 971	Totals £ 231,924	Totals £ 231,924
		11,782 319
		12,101
		219,823
		220,142
		31.8.23 £ 412 31.8.23 £ - 717 45 600 1,362
			1,362

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Darussunnah Foundation

Notes to the Financial Statements - continued for the Year Ended 31 August 2024

9.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.24
£
Other creditors
24,760
10.
MOVEMENT IN FUNDS
Net
movement
At 1.9.23
in funds
£
£
Unrestricted funds
General fund
196,862
427
TOTAL FUNDS
196,862
427
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
41,033
(40,606)
TOTAL FUNDS
41,033
(40,606)
Comparatives for movement in funds
Net
movement
At 1.9.22
in funds
£
£
Unrestricted funds
General fund
199,181
(2,319)
TOTAL FUNDS
199,181
(2,319)

31.8.23
£
24,760
At
31.8.24
£
197,289
197,289
Movement
in funds
£
427
427
At
31.8.23
£
196,862
196,862

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Darussunnah Foundation

Notes to the Financial Statements - continued for the Year Ended 31 August 2024

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	30,289	(32,608)	(2,319)
TOTAL FUNDS	30,289	(32,608)	(2,319)
A current year 12 months and prior year 12 months combined position is as follows:
		Net
		movement	At
	At 1.9.22	in funds	31.8.24
	£	£	£
Unrestricted funds
General fund	199,181	(1,892)	197,289
TOTAL FUNDS	199,181	(1,892)	197,289
A current year 12 months and prior year	12 months combined	net movement in fund
included in the above are as follows:
	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	71,322	(73,214)	(1,892)
TOTAL FUNDS	71,322	(73,214)	(1,892)

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

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Darussunnah Foundation

Notes to the Financial Statements - continued for the Year Ended 31 August 2024

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2024.

12. COMPANY LIMITED BY GUARANTEE

Members of the charitable company guarantee to contribute an amount not exceeding £1 to the assets of the charitable company in the event of a winding up. The total number of such guarantees at 31 August 24 was 11 (2023: 11).

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Darussunnah Foundation

Detailed Statement of Financial Activities
for the Year Ended 31 August 2024
	31.8.24	31.8.23
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Donations	39,035	30,289
Grants	1,998	-
	41,033	30,289
Total incoming resources	41,033	30,289
EXPENDITURE
Charitable activities
Wages	24,010	20,255
Rates and water	279	744
Insurance	938	957
Light and heat	4,642	3,412
Postage and stationery	952	408
Food and refreshment	432	700
Repairs and maintenance	6,698	2,028
Household and Cleaning	-	230
Telephone and fax	538	403
Advertising	240	20
Depreciation of tangible fixed assets	319	398
	39,048	29,555
Support costs
Management
Pensions	219	183
Governance costs
Accountancy fees	612	600
Other legal and prof	727	2,270
	1,339	2,870
Total resources expended	40,606	32,608
Net income/(expenditure)	427	(2,319)

This page does not form part of the statutory financial statements

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(SK/D1008) RYG4SERZ6NW4R5Z2RSTOSPVI563CMHEC

Company Tax Return CT600 (2024) Version 3

for accounting periods starting on or after 1 April 2015

Your Company Tax Return

If we send the company a ‘Notice’ to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.

A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by-box guidance for this form and the supplementary pages. The forms in the CT600 series set out the information we need and provide a standard format for calculations.

Northern Ireland (NI)

	Put an ‘X’ in the appropriate boxes below	Put an ‘X’ in the appropriate boxes below
5	NI trading activity		6	SME
7	NI employer		8	Special circumstances

About this return

This is the tax return for the company named above, for the period below 30 from DD MM YYYY 35 to DD MM YYYY 0 1 0 9 2 0 2 3 3 1 0 8 2 0 2 4 Put an ‘X’ in the appropriate boxes below 40 A repayment is due for this return period 45 Claim or relief affecting an earlier period 50 Making more than one return for this company now 55 This return contains estimated figures 60 Company part of a group that is not small 65 Notice of disclosable avoidance schemes Transfer pricing 70 Compensating adjustment claimed 75 Company qualifies for SME exemption

CT600 (2024) Version 3 (Substitute) (IRIS)

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About this return – continued

Accounts and computations

80 I attach accounts and computations for the period to which this return relates

85 I attach accounts and computations for a different period

90 If you’re not attaching the accounts and computations, explain why

Reason for no accounts - Not within charge to CT

Supplementary pages enclosed Reason for no computations - Not within charge to CT

95 Loans and arrangements to participators by close companies – form CT600A

100 Controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches – form CT600B

105 Group and consortium – form CT600C

110 Insurance – form CT600D

115 Charities and Community Amateur Sports Clubs (CASCs) – form CT600E X

120 Tonnage tax – form CT600F

125 Northern Ireland – form CT600G

130 Cross-border royalties – form CT600H

135 Supplementary charge in respect of ring fence trades – form CT600I

140 Disclosure of Tax Avoidance Schemes – form CT600J

141 Restitution tax – form CT600K

142 Research and Development – form CT600L

143 Freeports and Investment Zones – form CT600M

144 Residential Property Developer Tax (RPDT) – form CT600N

Tax calculation – Turnover


145	Total turnover from trade	£					•	0	0
150	Banks, building societies, insurance	companies and		other financial		concerns
	– put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145
Income

155	Trading profits				£		•	0	0

160	Trading losses brought forward set	against	trading	profits	£		•	0	0

165	Net trading profits –box 155 minus	box 160			£		•	0	0

170	Bank, building society or other interest, and profits				£		•	0	0
	from non-trading loan relationships

172 Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period

CT600 (2024) Version 3 (Substitute) (IRIS)

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Income – continued

175 Annual payments not otherwise charged to Corporation Tax and from which Income Tax has not been deducted £ 0 0 • 180 Non-exempt dividends or distributions from non-UK resident companies £ 0 0 • 185 Income from which Income Tax has been deducted £ 0 0 • 190 Income from a property business £ 0 0 • 195 Non-trading gains on intangible fixed assets £ 0 0 • 200 Tonnage tax profits £ 0 0 • 205 Income not falling under any other heading £ 0 0 •	0	0
	0	0

Chargeable gains


210	Gross chargeable gains	£	•	0	0

215	Allowable losses including losses brought forward	£	•	0	0

220	Net chargeable gains_–_box 210 minus box 215	£	•	0	0

Profits before deductions and reliefs


225	Losses brought forward against certain investment income	£	•	0	0

230	Non-trade deficits on loan relationships (including interest)	£	•	0	0
	and derivative contracts (financial instruments)
	brought forward set against non-trading profits
235	Profits before other deductions and reliefs – net sum of	£	•	0	0
	boxes 165 to 205 and 220 minus sum of boxes 225 and 230

Deductions and reliefs


240	Losses on unquoted shares	£	•	0	0

245	Management expenses	£	•	0	0

250	UK property business losses for this or previous accounting period	£	•	0	0
255	Capital allowances for the purposes of management	£	•	0	0
	of the business
260	Non-trade deficits for this accounting period from loan	£	•	0	0
	relationships and derivative contracts (financial instruments)

CT600 (2024) Version 3 (Substitute) (IRIS)

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Deductions and Reliefs – continued

263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) £ 0 0 • 265 Non-trading losses on intangible fixed assets £ 0 0 • 275 Total trading losses of this or a later accounting period £ 0 0 • 280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275 285 Trading losses carried forward and claimed against total profits£ 0 0 • 290 Non-trade capital allowances £ 0 0 • 295 Total of deductions and reliefs – total of boxes 240 to 275, 285 and 290 £ 0 0 • 300 Profits before qualifying donations and group relief – box 235 minus box 295 £ 0 0 • 305 Qualifying donations £ 0 0 • 310 Group relief £ 0 0 • 312 Group relief for carried forward losses £ 0 0 • 315 Profits chargeable to Corporation Tax – box 300 minus boxes 305, 310 and 312 £ 0 0 • 320 Ring fence profits included £ 0 0 • 325 Northern Ireland profits included £ 0 0 • 0	263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) £ 0 0 • 265 Non-trading losses on intangible fixed assets £ 0 0 • 275 Total trading losses of this or a later accounting period £ 0 0 • 280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275 285 Trading losses carried forward and claimed against total profits£ 0 0 • 290 Non-trade capital allowances £ 0 0 • 295 Total of deductions and reliefs – total of boxes 240 to 275, 285 and 290 £ 0 0 • 300 Profits before qualifying donations and group relief – box 235 minus box 295 £ 0 0 • 305 Qualifying donations £ 0 0 • 310 Group relief £ 0 0 • 312 Group relief for carried forward losses £ 0 0 • 315 Profits chargeable to Corporation Tax – box 300 minus boxes 305, 310 and 312 £ 0 0 • 320 Ring fence profits included £ 0 0 • 325 Northern Ireland profits included £ 0 0 • 0	263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) £ 0 0 • 265 Non-trading losses on intangible fixed assets £ 0 0 • 275 Total trading losses of this or a later accounting period £ 0 0 • 280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275 285 Trading losses carried forward and claimed against total profits£ 0 0 • 290 Non-trade capital allowances £ 0 0 • 295 Total of deductions and reliefs – total of boxes 240 to 275, 285 and 290 £ 0 0 • 300 Profits before qualifying donations and group relief – box 235 minus box 295 £ 0 0 • 305 Qualifying donations £ 0 0 • 310 Group relief £ 0 0 • 312 Group relief for carried forward losses £ 0 0 • 315 Profits chargeable to Corporation Tax – box 300 minus boxes 305, 310 and 312 £ 0 0 • 320 Ring fence profits included £ 0 0 • 325 Northern Ireland profits included £ 0 0 • 0
	0	0

Tax calculation

326 Number of associated companies in this period
327 Number of associated companies in the first financial year
328 Number of associated companies in the second financial year
329 Put an ‘X’ in box 329 if the company is chargeable at the small profit rate or is entitled to marginal relief

==> picture [52 x 93] intentionally omitted <==

Enter how much profit has to be charged and at what rate

==> picture [523 x 175] intentionally omitted <==

----- Start of picture text -----
Financial Amount of profit Rate of tax Tax
year (yyyy) %
330 335 £ 340 345 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
380 385 £ 390 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
----- End of picture text -----

CT600 (2024) Version 3 (Substitute) (IRIS)

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Tax calculation – continued


Corporation Tax– total of boxes 345, 360, 375, 395, 410 and 425	430	£		•

Marginal relief	435	£		•

Corporation Tax chargeable– box 430 minus box 435	440	£	0	•	0	0

Reliefs and deductions in terms of tax


445	Community Investment Tax Relief	£	•

450	Double Taxation Relief	£	•
455	Put an ‘X’ in box 455 if box 450 includes an underlying rate relief claim
460	Put an ‘X’ in box 460 if box 450 includes an amount carried back from a later period
465	Advance Corporation Tax	£	•

470	Total reliefs and deduction in terms of tax	£	•
	– total of boxes 445, 450 and 465

Coronavirus support schemes and overpayments (see CT600 Guide for definitions)


471	Coronavirus Job Retention Scheme (CJRS) received	£	•

472	CJRS entitlement	£	•

473	CJRS overpayment already assessed or voluntary disclosed	£	•

474	Other coronavirus overpayments	£	•

Energy levies


986	Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable	£	•	0	0

987	Electricity Generator Levy (EGL) exceptional generation receipts	£	•	0	0

Calculation of tax outstanding or overpaid

475	Net Corporation Tax liability – box 440 minus box 470	£	•

480	Tax payable on loans and arrangements to participators	£	•
485	Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages CT600A
490	Controlled Foreign Companies (CFC) tax payable	£	•

495	Bank levy payable	£	•

496	Bank surcharge payable	£	•

497	Residential Property Developer Tax (RPDT) payable	£	•

CT600 (2024) Version 3 (Substitute) (IRIS)

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Calculation of tax outstanding or overpaid – continued

500 CFC tax, bank levy, bank surcharge and RPDT payable £ • –total of boxes 490, 495, 496 and 497 501 EOGPL payable £ • 502 EGL payable £ • 505 Supplementary charge (ring fence trades) payable £ • 510 Tax chargeable – total of boxes 475, 480, 500, 501, 502 and 505 £ • 515 Income Tax deducted from gross income included in profits £ • 520 Income Tax repayable to the company £ • 525 Self-assessment of tax payable before restitution tax £ • and coronavirus support scheme overpayments – box 510 minus box 515 526 Coronavirus support schemes overpayment now due £ • – total of boxes 471 and 474 minus boxes 472 and 473 527 Restitution tax £ • 528 Self-assessment of tax payable £ • – total of boxes 525, 526 and 527 0 0 0 0 0 0 0 0 0 0 0 0	£												•

Tax reconciliation


530	Research and Development credit	£	•

535	(Not currently used)	£	•

540	Creatives tax credit	£	•

545	Total of Research and Development credit	£	•
	and creative tax credit –total box 530 to 540
550	Land remediation tax credit	£	•

555	Life assurance company tax credit	£	•

560	Total land remediation and life assurance company tax credit	£	•
	–total box 550 and 555
565	Capital allowances first-year tax credit	£	•

570	Surplus Research and Development credits or	£	•
	creative tax credit payable –box 545 minus box 525
575	Land remediation or life assurance company tax credit payable –total of boxes 545 and 560 minus boxes 525 and 570	£	•

CT600 (2024) Version 3 (Substitute) (IRIS)

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Tax reconciliation – continued

==> picture [523 x 311] intentionally omitted <==

----- Start of picture text -----
580 Capital allowances first-year tax credit payable £ •
–
boxes 545, 560 and 565 minus boxes 525, 570 and 575
585 Ring fence Corporation Tax included £ •
586 NI Corporation Tax included £ •
590 Ring fence supplementary charge included £ •
595 Tax already paid (and not already repaid) £ •
600 Tax outstanding £ •
–
box 525 minus boxes 545, 560, 565 and 595
605 Tax overpaid including surplus or payable credits £ •
–
total sum of boxes 545, 560, 565 and 595 minus 525
610 Group tax refunds surrendered to this company £ •
615 Research and Development expenditure credits £ •
surrendered to this company
----- End of picture text -----

Exporter information

During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)? 616 Yes – goods 617 Yes – services 618 No – neither

Indicators and information

620 Franked investment income/Exempt ABGH distributions £ • 0 0 625 Number of 51% group companies Put an ‘X’ in the relevant boxes, if in the period, the company:
630 should have made (whether it has or not) instalment payments as a large company under the Corporation Tax (Instalment Payments) Regulations
631 should have made (whether it has or not) instalment payments as a very large company under the Corporation Tax (Instalment Payments) Regulations
635 is within a group payments arrangement for the period 640 has written down or sold intangible assets 645 has made cross-border royalty payments 647 Eat Out to Help Out Scheme: reimbursed discounts £ • 0 0 included as taxable income

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Information about enhanced expenditure and tax relief

Research and Development (R&D) or creative enhanced expenditure and tax relief

	650	Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to a large company	Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to a large company
	655	Put an ‘X’ in box 655 if the claim is made by a large company
	656	Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted
	657	Put an ‘X’ in box 657 to confirm that an additional information form has been		submitted
	659	R&D expenditure qualifying for SME R&D relief	£		•	0	0

	660	R&D enhanced expenditure	£		•	0	0

	665	Creative qualifying expenditure and/or additional deduction	£		•	0	0

	670	R&D and creative enhanced expenditure	£		•	0	0
		total box 660 and box 665
	675	R&D enhanced expenditure of a SME on work	£		•	0	0
		subcontracted to it by a large company
	680	Vaccine research expenditure	£		•	0	0

Land remediation enhanced expenditure

	685	Enter the total enhanced expenditure	£		•	0	0

Information about capital allowances and balancing charges/disposal values Allowances and charges in the calculation of trading profits and losses

	Capital allowances	Capital allowances	Balancing charges	Balancing charges
Annual investment allowance	690	£
Full expensing	688	£	689	£
Machinery and plant – super-deduction	691	£	692	£
Machinery and plant – special rate allowance	693	£	694	£
Machinery and plant – special rate pool	695	£	700	£
Machinery and plant – main pool	705	£	710	£
Structures and buildings	711	£
Business premises renovation	715	£	720	£
Other allowances and charges	725	£	730	£

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Allowances and charges in the calculation of trading profits and losses – continued

	Capital allowances	Capital allowances	Disposal	Disposal
Electric charge-points	713	£	714	£
Enterprise zones	721	£	722	£
Zero emissions goods vehicles	723	£	724	£
Zero emissions	726	£	727	£
cars

Allowances and charges not included in the calculation of trading profits and losses

	Capital allowances	Capital allowances	Balancing charges	Balancing charges	Balancing charges
Annual investment allowance	735	£
Structures and buildings	736	£
Full expensing	733	£	734	£
Business premises renovation	740	£	745	£
Machinery and plant – super-deduction	741	£	742	£
Machinery and plant – special rate allowance	743	£	744	£
Other allowances and charges	750	£	755	£
	Capital allowances		Disposal		value
Electric charge-points	737	£	738	£
Enterprise zones	746	£	747	£
Zero emissions goods vehicles	748	£	749	£
Zero emissions	751	£	752	£
cars

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Qualifying expenditure

760 Machinery and plant on which first year allowance is claimed £ 0 0 • 765 Designated environmentally friendly machinery and plant £ 0 0 • 770 Machinery and plant on long-life assets and integral features £ 0 0 • 771 Structures and buildings £ 0 0 • 772 Machinery and plant – super-deduction £ 0 0 • 773 Machinery and plant – special rate allowance £ 0 0 • 775 Other machinery and plant £ 0 0 •	0	0
	0	0

Losses, deficits and excess amounts Amount arising

	Amount	Amount	Maximum available	Maximum available
			as group relief
Losses of trades carried on wholly	780	£	785	£
or partly in the UK Losses of trades	790	£
carried on wholly
outside the UK
Non-trade deficits	795	£	800	£
on loan relationships
and derivative contracts
UK property business losses	805	£	810	£
Overseas property business losses	815	£
Losses from miscellaneous	820	£
transactions
Capital losses	825	£
Non-trading losses on intangible fixed assets	830	£	835	£

Excess amounts

	Amount	Amount	Maximum available	Maximum available
			as group relief
Non-trade capital allowances			840	£
Qualifying donations			845	£

Management expenses	850	£	855	£

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Northern Ireland information

856	Amount of group relief claimed which relates to NI trading losses used against rest of UK/mainstream profits	£												•	0	0
857	Amount of group relief claimed which relates to NI trading losses used against NI trading profits	£												•	0	0
858	Amount of group relief claimed which relates to rest of UK/mainstream losses used against NI trading profits	£												•	0	0

Overpayments and repayments Small repayments

860 Do not repay sums of £ • 0 0 or less.

Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box.

Repayments for the period covered by this return


865	Repayment of Corporation Tax	£	•

870	Repayment of Income Tax	£	•

875	Payable Research and Development tax credit	£	•

880	Payable Research and Development expenditure credit	£	•

885	Payable creative tax credit	£	•

890	Payable land remediation or life assurance company tax credit	£	•
895	Payable capital allowances first-year tax credit	£	•

Surrender of tax refund within group

	Including surrenders under the Instalment Payments Regulations	Including surrenders under the Instalment Payments Regulations
900	The following amount is to be surrendered	£	•
	Put an ‘X’ in the appropriate boxes below
	the joint Notice is attached	905
	or
	will follow	910

915	Please stop repayment of the following amount	£	•
	until we send you the Notice

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Bank details (for a person to whom a repayment is to be made)

920 Name of bank or building society

925 Branch sort code

930 Account number

935 Name of account

940 Building society reference

Payments to a person other than the company

945 Complete the authority below if you want the repayment to be made to a person other than the company I, as (enter status – for example, company secretary, treasurer, liquidator or authorised agent)
950 of (enter company name)
955 authorise (enter name)
960 of address (enter address)

965 Nominee reference

to receive payment on company’s behalf

970 Name

Declaration

I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief.

I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.

975 Name

KHUSRU M KHAN

980 Date DD MM YYYY

985 Status DIRECTOR

CT600 (2024) Version 3 (Substitute) (IRIS)

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Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015

Guidance

Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.

For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return? to find out what supplementary pages you need to complete.

Also, read the Important points about all supplementary pages and CT600E – Charities and Community Amateur Sports Clubs (CASCs) for further guidance about completing this supplementary page.

Repayments

To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information.

Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax. E45

Information required

rmation required	rmation required	rmation required	rmation required	rmation required	rmation required	rmation required
Enter details of any income received from the following sources, claimed as exempt from tax in the hands of							the
charity/CASC. Enter the figure included in the charity’s/CASC’S accounts for			the period	covered by	this	return.
Non-exempt amounts should be entered on form CT600 in	the appropriate		boxes.
Type of income Amount
Enter total turnover from exempt charitable trading activities	E50	£					•	0	0
Investment income – exclude any amounts included on form CT600	E55	£					•	0	0
UK land and buildings – exclude any amounts included on form CT600	E60	£					•	0	0
Gift Aid – exclude any amounts included on form CT600	E65	£					•	0	0
From other charities – exclude any amounts included on form CT600	E70	£					•	0	0
Gifts of shares or securities received	E75	£					•	0	0

Gifts of real property received	E80	£					•	0	0

Other sources (not included above)	E85	£					•	0	0

Total of boxes E50 to E85	E90	£					•	0	0
Enter details of expenditure as shown in the charity’s/CASC’s accounts for the period covered by these
supplementary pages

Type of expenditure Amount Trading costs in relation to exempt charitable activities (in box E50) £ 0 0 • E95 UK land and buildings costs in relation to exempt charitable activities (in box E60) £ 0 0 • E100 All general administration/governance costs £ 0 0 • E105 All grants and donations made within the UK £ 0 0 • E110 All grants and donations made outside the UK £ 0 0 • E115 Other expenditure not included above, or not used in calculating figures entered on the form CT600 £ 0 0 • E120 Total of boxes E95 to E120 £ 0 0 • E125	Type of expenditure Amount Trading costs in relation to exempt charitable activities (in box E50) £ 0 0 • E95 UK land and buildings costs in relation to exempt charitable activities (in box E60) £ 0 0 • E100 All general administration/governance costs £ 0 0 • E105 All grants and donations made within the UK £ 0 0 • E110 All grants and donations made outside the UK £ 0 0 • E115 Other expenditure not included above, or not used in calculating figures entered on the form CT600 £ 0 0 • E120 Total of boxes E95 to E120 £ 0 0 • E125	Type of expenditure Amount Trading costs in relation to exempt charitable activities (in box E50) £ 0 0 • E95 UK land and buildings costs in relation to exempt charitable activities (in box E60) £ 0 0 • E100 All general administration/governance costs £ 0 0 • E105 All grants and donations made within the UK £ 0 0 • E110 All grants and donations made outside the UK £ 0 0 • E115 Other expenditure not included above, or not used in calculating figures entered on the form CT600 £ 0 0 • E120 Total of boxes E95 to E120 £ 0 0 • E125
	0	0

CT600E(2015) Version 3

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Information required

Charity/CASC assets

Charity/CASC assets
Disposals in period	Held at the		end of the period
(total consideration received)	(use accounts figures)
Tangible fixed E130 £	E135	£
assets
UK investments E140 £	E145	£
(excluding
controlled companies)
Shares in, E150 £	E155	£
and loans to,
controlled companies
Overseas E160 £	E165	£
investments
Loans and non-trade debtors	E170	£

Other current assets	E175	£

Qualifying investments and loans	E180
Applies to charities only. See CT600 Guide
Value of any non-qualifying investments and loans	E185	£
Applies to charities only. See CT600 Guide
Number of subsidiary or associated companies the charity	E190
controls at the end of the period. Exclude companies that
were dormant throughout the period

CT600E(2015) Version 3

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Darussunnah Foundation

Tax District: 450 Birmingham & Solihull Tax Reference: 5824222852 Corporation Tax Computation For The Corporation Tax Accounting Period from 1 September 2023 to 31 August 2024 £ £ TRADE COMPUTATION Profit per financial statements - Net trading profit PROFITS CHARGEABLE TO CORPORATION T MEMO: There are no associated companies CORPORATION TAX CHARGEABLE CORPORATION TAX OUTSTANDING NO CAPITAL ALLOWANCES CLAIMED	£ 0
	£NIL
	£NIL

Doc ID: d14448d803fe595443be740282ba278d20972b9b 16/04/2025

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Doc ID: d14448d803fe595443be740282ba278d20972b9b 16/04/2025

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Audit trail Audit trail

9 Dropbox Sign Sign

Darussunnah Foundation - Charity Accounts YE 31-08-2024 Title Title File name File name Darussunnah Found...YE 31-08-2024.pdf Document ID Document ID d14448d803fe595443be740282ba278d20972b9b Audit trail date format Audit trail date format DD / MM / YYYY Status Status ° Signed

16 / 04 / 2025 Sent for signature to Khusru M Khan (khusrukhan@hotmail.com) 15:41:05 UTC+1 and Monzur Sumon (monzur@abacus-tax.co.uk) from accounts@sknservices.co.uk IP: 217.67.57.7 16 / 04 / 2025 Viewed by Khusru M Khan (khusrukhan@hotmail.com) 16:21:06 UTC+1 IP: 92.40.186.158 16 / 04 / 2025 Signed by Khusru M Khan (khusrukhan@hotmail.com) 16:23:54 UTC+1 IP: 92.40.186.157 17 / 04 / 2025 Viewed by Monzur Sumon (monzur@abacus-tax.co.uk) 12:16:34 UTC+1 IP: 31.94.9.35 17 / 04 / 2025 Signed by Monzur Sumon (monzur@abacus-tax.co.uk) 12:16:48 UTC+1 IP: 31.94.9.35 17 / 04 / 2025 The document has been completed. 12:16:48 UTC+1

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1	Company name	Darussunnah Foundation

2	Company registration number				0	5	2	4	6	6	0	2

3	Tax reference		5	8	2	4	2	2	2	8	5	2

4	Type of company											0

Report of the Trustees and

for

Report of the Trustees

for the Year Ended 31 August 2024

OBJECTIVES AND ACTIVITIES

Objectives and aims

ACHIEVEMENT AND PERFORMANCE

FINANCIAL REVIEW

Reserves policy

FUTURE PLANS

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

Organisational structure

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

Report of the Trustees

Registered Charity number

Registered office

Trustees

Independent Examiner

Independent examiner's report to the trustees of Darussunnah Foundation ('the Company')

Responsibilities and basis of report

Independent examiner's statement

Statement of Financial Activities for the Year Ended 31 August 2024

Balance Sheet

31 August 2024

The trustees acknowledge their responsibilities for

Balance Sheet - continued

31 August 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Income

Expenditure

Tangible fixed assets

Taxation

Fund accounting

Pension costs and other post-retirement benefits

Notes to the Financial Statements - continued for the Year Ended 31 August 2024

2. NET INCOME/(EXPENDITURE)

3. TRUSTEES' REMUNERATION AND BENEFITS

Trustees' expenses

4. STAFF COSTS

5.

Notes to the Financial Statements - continued for the Year Ended 31 August 2024

Notes to the Financial Statements - continued for the Year Ended 31 August 2024

Notes to the Financial Statements - continued for the Year Ended 31 August 2024

10. MOVEMENT IN FUNDS - continued

11. RELATED PARTY DISCLOSURES

12. COMPANY LIMITED BY GUARANTEE

(SK/D1008) RYG4SERZ6NW4R5Z2RSTOSPVI563CMHEC

Company Tax Return CT600 (2024) Version 3

Your Company Tax Return

Company information

Northern Ireland (NI)

About this return

Accounts and computations

Tax calculation – Turnover

Chargeable gains

Profits before deductions and reliefs

Deductions and reliefs

Tax calculation

Reliefs and deductions in terms of tax

Coronavirus support schemes and overpayments (see CT600 Guide for definitions)

Energy levies

Calculation of tax outstanding or overpaid – continued

Tax reconciliation

Exporter information

Indicators and information

Information about enhanced expenditure and tax relief

Allowances and charges in the calculation of trading profits and losses – continued

Allowances and charges not included in the calculation of trading profits and losses

Losses, deficits and excess amounts Amount arising

Excess amounts

Overpayments and repayments Small repayments

Repayments for the period covered by this return

Surrender of tax refund within group

Bank details (for a person to whom a repayment is to be made)

Payments to a person other than the company

Declaration

Declaration

KHUSRU M KHAN