Company registration number: 05246602 Charity registration number: 1112513 **DARUSSUNNAH FOUNDATION TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** ## **Darussunnah Foundation Contents** ||**Page**| |---|---| |Trustees' Report|1—2| |Independent Examiner's Report|3| |Statement of Financial Activities (including Income and Expenditure Account)|4| |Balance Sheet|5| |Notes to the Financial Statements|6—10| |The following pages do not form part of the statutory accounts:|| |Detailed Statement of Financial Activities (including Income and Expenditure Account)|11| **Darussunnah Foundation Company No. 05246602 Trustees' Report For The Year Ended 31 August 2025** The trustees present their report and the financial statements for the year ended 31 August 2025. ## **Objectives and Activities** ## **Aims and Objectives** 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. ## **Reference and Administrative Details** ## **Trustees** Mr Muhammed Tajul Islam Mr Mohammed Abdul Wodud Mr Khusru Mohammed Khan - Chair of Trustees Miss Shajna Aamilah Begum Mr Kabir Khan Mr Faruk Miah Mr Anwarul Haque Mr Khalil Ahmed Mr Syed Moinuddin Ahmed Mr Mobossir Ali Mr Mohammed Abdul Kadir ## **Company Secretary** Mr Khusru Mohammed Khan ## **Charity Number** 1112513 ## **Company Number** 05246602 ## **Registered Office** 127 Frederick Road, Aston Birmingham West Midlands B6 6BP ## **Independent Examiner** Mr Monzur Sumon MA, FCCA, ACA, CTA SKN Services Ltd Chartered Accountants The Colmore Building 20 Colmore Circus Queensway Birmingham B4 6AT Page 1 **Darussunnah Foundation Trustees' Report (continued) For The Year Ended 31 August 2025** ## **Small Company Rules** This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The trustees' report was approved by the board of trustees and signed on its behalf by: Mr Khusru Mohammed Khan Trustee 24th June 2026 Page 2 ## **Darussunnah Foundation Independent Examiner's Report to the Trustees of Darussunnah Foundation For The Year Ended 31 August 2025** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025. ## **Responsibilities and Basis of Report** As the charity 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: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. 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 4. 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 24th June 2026 The Colmore Building 20 Colmore Circus Queensway Birmingham B4 6AT Page 3 ## **Darussunnah Foundation Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025** |**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Other
**4**
**EXPENDITURE ON:**
Charitable activities:
**6**
Education & support
**NET INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**15**|**2025**
**Unrestricted**
**funds**
**£**
38,310
3,000|**2024**
**Unrestricted**
**funds**
**£**
41,033
-| |---|---|---| ||41,310|41,033| ||(36,149)|(40,606)| ||5,161|427| ||5,161
197,289|427
196,862| ||202,450|197,289| The notes on pages 6 to 10 form part of these financial statements. Page 4 ## **Darussunnah Foundation Balance Sheet As At 31 August 2025** |**Notes**
**FIXED ASSETS**
Tangible Assets
**10**
**CURRENT ASSETS**
Debtors
**11**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**12**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**Creditors: Amounts Falling Due After More Than One Year**
**13**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**15**|**2025**
**Unrestricted**
**funds**
**£**
219,568|**2024**
**Total**
**funds**
**£**
219,823| |---|---|---| ||219,568
412
8,299|219,823
412
2,785| ||8,711
(1,069)|3,197
(971)| ||7,642|2,226| ||227,210|222,049| ||(24,760)|(24,760)| ||202,450|197,289| ||202,450|197,289| ||202,450|197,289| For the year ending 31 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. On behalf of the board Mr Khusru Mohammed Khan Trustee 3rd June 2026 The notes on pages 6 to 10 form part of these financial statements. Page 5 **Darussunnah Foundation Notes to the Financial Statements For The Year Ended 31 August 2025** ## 1. **General Information** Darussunnah Foundation is a company limited by guarantee, incorporated in England & Wales, registered number 05246602 and registered charity number 1112513. The registered office is 127 Frederick Road, Aston, Birmingham, West Midlands, B6 6BP. ## 2. **Accounting Policies** ## 2.1. **Basis of Preparation of Financial Statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. ## 2.2. **Incoming Resources** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## 2.3. **Resources Expended** 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. ## 2.4. **Tangible Fixed Assets and Depreciation** Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Freehold N/A Fixtures & Fittings 20% on reducing balance ## 2.5. **Cash and Cash Equivalents** Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. ## 3. **Income from Donations and Legacies** |Donations and gifts
Grants|**2025**
**Unrestricted**
**funds**
**£**
31,285
7,025|**2024**
**Unrestricted**
**funds**
**£**
39,035
1,998| |---|---|---| ||38,310|41,033| Page 6 **Darussunnah Foundation Notes to the Financial Statements (continued) For The Year Ended 31 August 2025** 4. **Other Income** |4.
**Other Income**||| |---|---|---| |Rental and other income from property
5.
**Net Income/(Expenditure)**
The net income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
6.
**Analysis of Expenditure**
Education & support
Education & support
7.
**Support Costs**
Employee costs
Premises expenses
General administration
Depreciation
Governance costs|**2025**
**Unrestricted**
**funds**
**£**
3,000|**2024**
**Unrestricted**
**funds**
**£**
-| ||**2025**
**£**
255|**2024**
**£**
319| |||**2025**
**Support**
**costs**
(see note 7)
**£**
36,149| |||**2024**
**Support**
**costs**
(see note 7)
**£**
40,606| |||**2025**
**Education &**
**support**
**£**
28,834
1,347
4,698
255
1,015| |||36,149| Page 7 **Darussunnah Foundation Notes to the Financial Statements (continued) For The Year Ended 31 August 2025** |Employee costs
Premises expenses
General administration
Depreciation
Governance costs|**2024**
**Education &**
**support**
**£**
24,229
4,921
9,798
319
1,339| |---|---| ||40,606| ## 8. **Staff Costs** Staff costs were as follows: |Wages and salaries
Other pension costs|**2025**
**£**
28,581
253
28,834|**2024**
**£**
24,010
219| |---|---|---| |||24,229| No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. ## 9. **Average Number of Employees** Average number of employees during the year was: 4 (2024: 3) ## 10. **Tangible Assets** |**Cost**
As at 1 September 2024
As at 31 August 2025
**Depreciation**
As at 1 September 2024
Provided during the period
As at 31 August 2025
**Net Book Value**
As at 31 August 2025
As at 1 September 2024|**Land &**
**Property**
**Freehold**
**£**
218,549|**Fixtures &**
**Fittings**
**£**
13,375|**Total**
**£**
231,924| |---|---|---|---| ||218,549|13,375|231,924| ||-
-|12,101
255|12,101
255| ||-|12,356|12,356| ||218,549|1,019|219,568| ||218,549|1,274|219,823| Page 8 **Darussunnah Foundation Notes to the Financial Statements (continued) For The Year Ended 31 August 2025** ## 11. **Debtors** |1.
**Debtors**||| |---|---|---| |**Due within one year**
Other debtors
2.
**Creditors: Amounts Falling Due Within One Year**
Trade creditors
Other creditors
Taxation and social security
3.
**Creditors: Amounts Falling Due After More Than One Year**
Other creditors|**2025**
**£**
412
**2025**
**£**
147
60
862
1,069
**2025**
**£**
24,760|**2024**
**£**
412| |||**2024**
**£**
148
54
769| |||971| |||**2024**
**£**
24,760| 12. **Creditors: Amounts Falling Due Within One Year** 13. **Creditors: Amounts Falling Due After More Than One Year** ## 14. **Pension Commitments** The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. During the year the charge to the statement of financial activities in respect of defined contribution schemes was £253 (2024: £219). At the balance sheet date contributions of £NIL were due to the fund and are included in creditors. ## 15. **Movement in Funds** |**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1**
**September**
**2024**
**£**
197,289|**Income**
**£**
41,310|**Expenditure**
**£**
(36,149)|**As at 31**
**August 2025**
**£**
202,450| |---|---|---|---|---| ||197,289|41,310|(36,149)|202,450| ||**As at 1**
**September**
**2023**
**£**
196,862|**Income**
**£**
41,033|**Expenditure**
**£**
(40,606)|**As at 31**
**August 2024**
**£**
197,289| ||196,862|41,033|(40,606)|197,289| Page 9 ## **Darussunnah Foundation Notes to the Financial Statements (continued) For The Year Ended 31 August 2025** ## 16. **Transactions with Trustees** During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows: |**2025**|**2024**| |---|---| |**£**|**£**| ## 17. **Related Party Disclosures** ## 18. **Company limited by guarantee** The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1. Page 10 **Darussunnah Foundation Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025** |**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations and gifts
Grants
**Other**
Rental and other income from property
**EXPENDITURE ON:**
**Charitable Activities:**
**Education & support**
Wages and salaries
Employers pensions - defined contributions scheme
Rates
Light and heat
Cleaning
Repairs, renewals and maintenance
Insurance
Printing, postage and stationery
Advertising and marketing costs
Telecommunications and data costs
Food and refreshment
Depreciation
Accountancy fees
Legal fees
**NET INCOME**|**2025**
**Total**
**funds**
**£**
31,285
7,025|**2024**
**Total**
**funds**
**£**
39,035
1,998| |---|---|---| ||38,310
3,000|41,033
-| ||3,000|-| ||41,310
(28,581)
(253)
-
(1,042)
(305)
(2,615)
(1,264)
(8)
(240)
(571)
-
(255)
(638)
(377)|41,033
(24,010)
(219)
(279)
(4,642)
-
(6,698)
(938)
(952)
(240)
(538)
(432)
(319)
(612)
(727)| ||(36,149)|(40,606)| ||(36,149)|(40,606)| ||5,161|427| Page 11