Al Mustafa Trust Intematlonal Charity No: 1114028 AI Mustafa Trust Internatlonal Year Ended: 31 st December 2024 Charity No: 1114028 Al Mustafa Trust International Charity No.. 1114028 Contents Pages Legal and administratlve information Report of the trustees Independent examiner report Statement of financial activities Charity balance sheets Notes forming part of the financial statements 7-10 Al Mustafa Trust Intematlonal Charity No: 1114028 Legal And Administrative Information Trustees M. M. Ahmed Dr T Razzaq S. Akhter R8gi8t8r Office Belmont House Klmberworth Road Rotherham South Yorkshire S611A8 Accountants Smart Accounting Ltd 1 Ronald Road Darnall Sheffield S9 4RH Bankers H.S.B.C. 17, Church Street Sheffield S1 1HH Al Mustafa Trust International Charity No:1114028 Trustees, Annual report For The Year ended 31 December 2024 Al Mustafa Trust International Registered No: 1114028 Belmont House Kimberworth Road Rotherham South Yorkshire Trustees M.M.Ahmed Dr T Razzaq S. Akhtar Office Chairman Secretary Treasurer Structure,governance and management De8crlptlon of charlty's tru8t Type of goveming document Trust deed How the charlty18 constituted Trust Trustees Selection Method Voting Objectlves and activities Objectives To relieve poverty in any part of the world Maln actlvlties To collect the donations from general public and organisations in England and distribute the funds for relief of poverty in any part of the world, mainly in third world countries. Al Mustafa Trust International Charity No:1114028 Achievements and performance The charity's income has decreased this year as compare to last year. Trustees are hopeful that they will do even better and income will increase more in coming year. Financial review Charity reserves are simply kept in bank and are simply distributed as soon as possible to achieve its objectives. Decleration Signed on behalf of charity's trustee8 Signature Full name M.M. Ahmed Position Chairman Dat8 2811012025 Al Mustafa Trust Intemational Charity No.'1114028 Independent examiner's report to the trustees on the accounts of Al Mustafa Trust International For The Year Ended 31 December 2024 Reglstered No: 1114028 Set out on pages S to 10 Re8Pe¢tlve re8pon8lbllltle8 of tru8te08 and examlnèr Thè ¢horily'$ Irusl865 are rg$ponslbl8 for Ihe preparallon of the accounts. (under section 144(2) of the Charities Act 2011 (the 2011 Act), and that an independent examinatlon 18 needed. It is my responsibllity to.. examln8 thè accounts under s8Ctlon 145 of the 2011 Act, to follow procèdure laid down In the general directions given by the Chanty Commission {under section 14515llbl of the 2011 Act, and to state whethèr partlcular matters have come to my attents'on. Ba•1• of Ind•pendent oxamIn•￿4 8tstsmont My examlnatlon was carrled out In accordance wlth General Dlrectlon8 given by the Charity Commlsslon. An examination includes a r8Vi8w of the accountlng records kept by the Charity and a ¢omparl8on of the accounts presented with Ihose records. It also Sncludes Consideration of any unusual Items or disclosures in Ihe accounts, and seeking explanatlons from you as trustees concernlng any Such matt8r8. The procedures und8rt8ken do not provide all the evldence that would be required in an audit and consequently no opinion is given as lo whether the accounts present a 'true and faiff view and the report is Limlted to those mattars set out in the statement bélow. Independent examlnge• •tatsmont In eonne¢tion with my examinatlon, no matter has come to my attention {oth8r Ihan that dlsclosed below.) 1. which gives me reasonable cause to belleve that In any material r88pect the requirem8nt8'. to keep accountlng record8 In accordance with gection 130 of the 2011 Act,. and to prepare accounts whlch accord wlth the accountlng records and comply with the accounting requirements of the 2011 Act have not been met ', or 2 . to whl¢h, in my oplnlon, 8ttention should be drawn In order to enable a proper understsndlng of the accounts to be reached. Slgned: Dats: Name: Shoakat Zaman Relevant Profe88lonal quallflcallon8 or body: IFA Institute of Financ¢al Accountants Addr988: Eccounting UK, AR Bu81ne$s Centre, 12 The Crofts, Roth8rham, S60 2DJ Al Mustafa TNst International Charity No.. 1114028 Al Mustafa Trust International Annual accounts For The Year Ended 31 December 2024 Statement of financial activities R88trlcted In¢omo funds Rècommended categorles by actlvlty Dets118 of own analy818 Unrestrlcted fund8 Endowment Total th1• fund8 year Total la•t year Incomlng re80urces (Note 3) Incomlng ro8ource8 from g•norAtsd fund• Voluntary inccrno 244,927 188 244,927 188 263,614 217 Intero81 Rwiv•d Total Incomlng rnsources Rasource8 expended (Notes 44) 245,116 245,116 263,831 Co•t• of G•n•r*tlng Fund• C08ts of generallng voluntary Inwrne 124,389 117,170 124,389 117,170 105,391 166,612 Charltabl• *¢tlvltl•• Govomance ¢o•ts Total resources expended Net Incomlng/(outgolng) resources befor• transfers 243,589 243,589 275,183 1,526 1.626 11,352 Gro88 transfers batwoen fund8 Net In¢omlng/(outgolng) resources before other recognls•d galns/(losses) Net movement In funds 11,352 162,034 150,682 Total fund8 brought forward Total funds carrled fonvard 150,682 152,208 150,682 152,208 A5 Mustafa Trust Intemational Charity No: 1114028 Al Mustafa Trust International Annual accounts For The Year Ended 31 December 2024 Statement of financial activities Re8trlctèd Incomo fund8 Recommended ¢atsgorle8 by actlvlty Detalls of own analy818 Unrnstrfcted fund8 Endowmont Total th18 funds year Total la8t year Incomlng resou￿88 (Note 3) Incomlng r•8ourco8 from gon•ratod fund• Voluntary Incorne 244,927 188 244,927 188 263,614 217 Int•r08t Rec4iv•d Total Incomlng rnsourcos Re8ource8 exponded (Notes 44) 245,116 245.116 263,831 Co•ts of G•n•ratlng Fund• Cost$ of generathq voluntary Income 124,408 117,170 124,408 117,170 105,391 166,612 3,180 275,183 Charltsbl• •¢tlvlti GOV•rnin￿ co•ts Total resources expended Net Incomlnty{outgolng) rn80ur¢os beforn transfers 243,609 243,609 1,507 1,507 11,352) Gr088 tran8fern betw•an fund8 Nat Incomlng/{outgolngJ resources beforn other rocognlsed galns/(losso5) Net movement In funds Total funds brought forward Total funds carrled forward 150,682 152,188 150,882 152,188 162,034 150,682 Al Mustafa Trust Intemational charity No:1114028 Balance sheet as at 3111212023 Restricted Unrestrlctod Income fund8 funds Endowment Total thls fund8 yoar Total last year Flxed assets Tangible assets (Note 9) 105,586 105,586 105,586 Inve8tmonts (Nots 10) Total flx•d 8880ts 105,586 105,586 105,586 Current assets Debtors (Nots 11) Cash at bank and In hand Total current a88ets 2,000 46,696 48,696 2,000 46,696 152,282 2,000 54,284 56,284 Credltor8: amounts falllng due wlthln one year (Nots 12) Net current a880ts1(liabilitie8) Total a$sots 1088 current Ilabllltles 11,188 2,094 2,094 46,603 152,189 46,603 152,189 45,096 150,682 Credltors: amounts falllng due after one year (Noto 12) Provl8lon8 for Ilabllltles and charge8 Net asset8 152 189 152 189 150 682 Funds of the Charity Unre8trlcted funds 152,188 152,188 150,682 Re8trlcted Income funds (Nots 13 Endowment fund8 (Note 13) Total funds 152 188 152 188 150 682 Signed on behalf of all the trustees Slgnature Print Name Date of approval M.M.Ahmed 2811012025 Al Mustafa Trust International Charity No:1114028 Notes to the accounts Note 1 Basls of preparatlon 1.1 Basls of accountlng These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with.. Accounting and Reporting by Ch8rities- Statement of Recommended Practice {Charity SORP FRS102)' IAfjth accounting standards and with the Charitie8 Act 2011. Note 2 Accountlng Thi5 standard Ilsl of accountlng policles has been applled by the charfty except for those deleted. Where a different or addition81 policy ha$ been adopted Ih8n Ihis is detalled In the box bèlow. INCOMING RESOURCES Rocognltlon of Incomlng rasource8 These are Included In the Statement of Flnan¢lal Actlvltles {SoFA) when-. the charlty becomes 8nlilled to th8 resources., the trustées are vlrtually certaln they will racgive the resources., 8nd the monetary value c4n be measured wlth sufficient rellablllty. Where Incoming resources have related expenditure {a8 wllh fundralslng or Contra￿ income) the Sncomlng resource8 and related expenditure are reported gross in the SOFA. Grants and donallons are only Included In the SOFA when the charity ha8 uncondilion81 entstlement lo the resources. Incoming resources from tax reclalms are Included In the SOFA at the 8ame tlme as the glft to whlch they relate. Th1818 only Included In the SOFA onc8 the related goods or servlces hava been dellvered. Incomlng ro8our¢•• wlth r•l•tsd oxpendltur• Grant• and don•tlon8 Tax reclalm8 on donatlon• and glfts Contractual Income and p•rfomianc• related grants 01ft3 In klnd G1ft8 In klnd are accounted for at 8 rea80nable estimate of thelr value to the charfty or the amount actually reallsed. Glfts In klnd for sala or d18tributlon are Included In the accounts as gift8 only when sold or dislrfbuted by the charlty. Gifts in kind for use by the Charlty are included In the SOFA 88 Incomlng resources when recelvable. Donated 8orvlee• and faellltle• These are only Induded In Incomlng resources {wlth an equlvalent amount Sn r88ources expended) where the benefit to the charlty 18 reasonably quantifiable. measurable and mat8rial. The value placed on these resources is Ihe estimated value to the charity of the Service or facllity received. The value of any voluntary help recelved18 not Included In the accounts but Is describéd In the trustae8' annual report. Volunt••r help Inve8tment Incom• Thls Is Included In the accounts when recelvable. This Includes any galn or108s on the sale of Snv8Stments and any galn or108s resulting from r8V81uing investrnents to market value at the end of the year. Invo•tmont galn• •nd10880• EXPENDITURE AND LIABILITIES Llablllty reeognltlon Llabllltles are recognlsed as soon as there is a legal or conslructlve obllg8tion committing the ¢harity to pay out resources. Include costs of the preparatlon and examination of statutory accounts, the costs of trustee meetlng8 and cost of any legal advice to trustees on governance or conslltutlon81 matters. Governance co8ts Al Mustafa Trust International Charity No.'1114028 Notes to the accounts Vvhere the charity gives a grant with Gonditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provlded the specified servic8 or outpuL These 8re only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity. Grants with performance conditions Grants payable wlthout perforniance condltlons Support Costs Support costs include central functions and have bèen allocated to a¢tlvty cost categories on a basis consistent with the use of resources, staff costs by the tlme spent and other costs by their usage. Staff cost is allocated to admin exp8ns88 and charitable activitl8s according to the lim8 spènt lo on admin work and charitable activities. ASSETS Tanglble flxad a88018 for u¥• by charfty These are capltallsed if they can be used for more than on8 year. and c08t at le8¥t £500. They are valued 8t cost or a reasonable value on receipt. Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at tru8tees' best estimate of market value. Inve8tments Stock8 and work In progM88 These are valued at the lower of cost or market value. Note 3 Analysls of Incomlng resources Th18 year Last y•ar Anal 818 Voluntary Income Volunta Gift Aid Interest Received Totsl 244 927 263,614 188 245,116 217 263.831 Note 4 Analy818 of resourc88 expended Th18 year Last year Anal 818 Fund Raisin Admin Ex enses C08t8 of generatlng voluntary Incom• enses 47,189 58,202 105,391 68 638 124,408 Total Charltabla actlvltl•8 Pakistan Pro'ects 117 170 166,612 Total 117,170 166,612 GovernanGo co•t8 2,030 3,180 Total 2,030 3,180 Note S Sup ort Costs harltabl• Actlvlty Governanco Actlvlty Fundral8lng a¢tlvlty Total Cost Su ort CO8t Bank Char es Printing, Postage & Statione Professional fees Insurance Telecommunications Re airs & Renewals ht & Heat Staff Cost Fundraisn Rates Admin & other office costs Total 1,959 4,082 1,959 4,082 2,030 2,030 2,977 1,153 2,139 55,166 55,771 780 363 124,389 2,977 1,153 2,139 55,166 55,771 780 363 126,419 2,030 Al Mustafa Trust Intemational Charity No:1114028 Notes to the accounts Detalls of certain items of expenditure Note 6 6.1 Tru8teg exp•n808 Th18 ear Last ear Number of trustees who were pald expenses Nature of the expenses Total amount paid Fundraisin 20,500 21,300 6.2 Fees for examlnatlon of the ac¢ounts Thls year La8t yoar Independent examlnerf8 fee8 for reporting on the accounts Other fee8: Accountancy 8enrfice8. 360 360 Note 7 Pald employees 7.1 Staff C08ts Th18 year Last year Gro88 wages, 8a18rie8 and beneflt8 In kind Employer's Nation81 Insurance cost3 Pension cost8 53,816 32,676 1,350 55,166 Total •tsff co•ts 34,056 7.2 Avorag• numbor of full-tlmo oqulvalent employe08 In tho yoar Th1• year Number La•t year Number The parts of the charlty in which the employee8 work Fundra181n Charltable Actlvltle8 Governanco Other Total 7.3 Defln•d contrfbutlon p•n81on 8ch•mo:. Nono Note 8 Grantmaking None Note 9 Tangible fixed a88ets.'. The Charity ha8 purchased Propety of £77,765 and spant further £27,820.63 for the improvement Note 10 Investments Asset8'.- Note 11 Debtors & prepayments'.- £2,000 loaned to a ¢haiity Al Mustafa Trust Intemational Charity No'.1114028 Notes to the accounts Creditors and accruals Note 12 12.1 Analysi8 of credltor8 Amounts falling due within one year Amounts falling due after more than one year Thls year Last year This year Last year Sundry Creditors 2,094 2,094 Total 11,188 12.2 Securlty over assets:. None Notè 13 Endowment and restricted incomne fund'.- None Note 14 Transactlons wlth related partle8:. Owner and the director of Smart Accounting Ltd who are accountant8 for the charity is the brother of one of the trustee of charity Mr M. M. Ahmed. Fee8 charged for accountancy services provided during the year is 88 show below: Name of the tru8t60 or Rolatlon8hlp to Descrlptlon of the tran8actlon (8) Th18 Year Last Year Mr A.Rashid Brother of Trustee Accountancy 8eNices 1,670 1,620 10