NOORIA MISSION
Charity No. 1120309
Trustees' Report and Unaudited Accounts
30 June 2025
NOORIA MISSION Contents
| Pages | |
|---|---|
| Trustees' Annual Report | 2 to 3 |
| Independent Examiner's Report | 4 to 4 |
| Statement of Financial Activities | 5 to 5 |
| Balance Sheet | 6 to 6 |
| Statement of Cash flows | 14 to 14 |
| Notes to the Accounts | 7 to 13 |
| Detailed Statement of Financial Activities | 15 to 16 |
Page 1
NOORIA MISSION Trustees Annual Report
The trustees present their report with the unaudited financial statements of the charity for the year ended 30 June 2025.
REFERENCEAND ADMINISTRATIVEDETAILS
Charity No. 1120309
Principal Office
1A Brereton Road Bedford
MK40 1HU
Trustees
The following trustees served during the year:
K. Hussain
H. MIAH
S. MIAH S.M. Uddin
==> picture [298 x 70] intentionally omitted <==
Accountants
AF Accountants Unit F 37 Princelet Street London E1 5LP
OBJECTIVESAND ACTIVITIES
The purpose of the charity as set out in its governing documentstates that Nooria Mission is a UK based international relief and development agency established in 2007. It is an independent voluntary organisation established for the benefit of the poor, needy people irrespective of their race, colour and faith.
The main activities undertaken in relation to those purposes, Education/training, The Advancement Of Health Or Saving Of Lives, The Prevention Or Relief Of Poverty, Accommodation/housing, Environment/conservation/heritage, Economic/community Development/employment
To advance education by providing and assisting in the provision of facilities for education. The relief of financial hardship either generally or individually, of people living in Bangladesh by providing goods/services by making loans/grants of money for providing or paying for items services or facilities the relief of the sick or poor living in Bangladesh through the provision of grants, goods or services which they could not otherwise afford through lack of means. The relief of sickness and the preservation of health among people residing permanently or temporarily in Bangladesh. To undertake all other activities to further the aims of the charity. Also, runs UK based Madras both for weekends and weekday evenings.
Statement of trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Page 2
NOORIA MISSION Trustees Annual Report
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
S.M. Uddin Trustee 30 June 2025
Page 3
NOORIA MISSION Independent Examiners Report
Independent Examiner's Report to the trustees of NOORIA MISSION
I report to the trustees on my examination of the financial statements of NOORIA MISSION for the year ended 30 June 2025.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.
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 financial statements to be reached.
Syed Ahbab Hussain FCCA AF Accountants
Unit F 37 Princelet Street London
E1 5LP 30 June 2025
Page 4
NOORIA MISSION Statement of Financial Activities
for the year ended 30 June 2025
| Unrestricted | ||||||||
|---|---|---|---|---|---|---|---|---|
| funds | Total funds | Total funds | ||||||
| 2025 | 2025 | 2024 | ||||||
| Notes | £ | £ | £ | |||||
| Income and endowments | ||||||||
| from: | ||||||||
| Donations and legacies | 3 | 52,121 | 52,121 | 12,892 | ||||
| Total | 52,121 | 52,121 | 12,892 | |||||
| Expenditure on: | ||||||||
| Raising funds | 4 | 6,800 | 6,800 | - | ||||
| Charitable activities | 5 | 3,474 | 3,474 | 8,092 | ||||
| Other | 7 | 7,669 | 7,669 | 6,095 | ||||
| Total | 17,943 | 17,943 | 14,187 | |||||
| Net gains on investments | - | - | - | |||||
| Net income/ (expenditure) | 8 | 34,178 | 34,178 | (1,295) | ||||
| Transfers between funds | - | - | - | |||||
| Net income/ (expenditure) before other gains/ (losses) |
34,178 | 34,178 | (1,295) | |||||
| Other gains and losses | ||||||||
| Net movement in funds | 34,178 | 34,178 | (1,295) | |||||
| Reconciliation of funds: | ||||||||
| Total funds brought forward | 14,219 | 14,219 | 15,735 | |||||
| Total funds carried forward | 48,397 | 48,397 | 14,440 | |||||
Page 5
NOORIA MISSION Balance Sheet
at 30 June 2025
| Charity No. 1120309 | 2025 | 2024 | ||
|---|---|---|---|---|
| £ | £ | |||
| Fixed assets | ||||
| Tangible assets | 10 | 355 | 355 | |
| 355 | 355 | |||
| Current assets | ||||
| Debtors | 11 | 17,100 | - | |
| Cash at bank and in hand | 32,162 | 14,555 | ||
| 49,262 | 14,555 | |||
| Creditors:Amount falling due within one year | 12 | (1,220) | (691) | |
| Net current assets | 48,042 | 13,864 | ||
| Total assets less current liabilities | 48,397 | 14,219 | ||
| Net assets excluding pension asset or liability | 48,397 | 14,219 | ||
| Total net assets | 48,397 | 14,219 | ||
| The funds of the charity | ||||
| Restricted funds | 13 | |||
| Unrestricted funds | 13 | |||
| General funds | 48,397 | 14,219 | ||
| 48,397 | 14,219 | |||
| Reserves | 13 | |||
| Total funds | 48,397 | 14,219 | ||
| Approved by the trustees on 30 June 2025 |
And signed on their behalf by:
S.M. Uddin Trustee 30 June 2025
Page 6
NOORIA MISSION Notes to the Accounts
for the year ended 30 June 2025
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
-
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 7
NOORIA MISSION Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
-
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Leasehold property %
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 8
NOORIA MISSION Notes to the Accounts
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 9
NOORIA MISSION
Notes to the Accounts
- 2 Statement of Financial Activities - prior year
| 2 | Statement of Financial Activities - prior year | ||||
|---|---|---|---|---|---|
| Unrestricted | |||||
| funds | Total funds | ||||
| 2024 | 2024 | ||||
| £ | £ | ||||
| Income and endowments from: | |||||
| Donations and legacies | 12,892 | 12,892 | |||
| Total | 12,892 | 12,892 | |||
| Expenditure on: | |||||
| Charitable activities | 8,092 | 8,092 | |||
| Other | 6,095 | 6,095 | |||
| Total | 14,187 | 14,187 | |||
| **Net ** | income | (1,295) | (1,295) | ||
| Net income before other gains/ (losses) |
(1,295) | (1,295) | |||
| Other gains and losses: | |||||
| **Net ** | movement in funds | (1,295) | (1,295) | ||
| Reconciliation of funds: | |||||
| Total funds brought forward | 15,735 | 15,735 | |||
| Total funds carried forward | 14,440 | 14,440 | |||
| 3 | Income from donations and legacies | ||||
| Unrestricted | Total | Total | |||
| 2025 | 2024 | ||||
| £ | £ | £ | |||
| 52,121 | 52,121 | 12,892 | |||
| 52,121 | 52,121 | 12,892 | |||
| 4 | Expenditure on raising funds | ||||
| Unrestricted | Total | Total | |||
| 2025 | 2024 | ||||
| £ | £ | £ | |||
| Costs of generating voluntary | |||||
| income | |||||
| 6,800 | 6,800 | - | |||
| 6,800 | 6,800 | - | |||
Page 10
NOORIA MISSION
Notes to the Accounts
- 5 Expenditure on charitable activities
| 5 | Expenditure on charitable activities | |||
|---|---|---|---|---|
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| Expenditure on charitable | ||||
| activities | ||||
| Grants made | 3,474 | 3,474 | 8,092 | |
| Governance costs | ||||
| 3,474 | 3,474 | 8,092 | ||
| 6 | Analysis of grants | |||
| Grants to | ||||
| Activity or programme | Individuals | Total | Total | |
| 2025 | 2024 | |||
| £ | £ | £ | ||
| 3,474 | 3,474 | 8,092 | ||
| 3,474 | 3,474 | 8,092 | ||
| Grant | ||||
| funding of | ||||
| Activity or programme | activities | Total | Total | |
| 2025 | 2024 | |||
| £ | £ | £ | ||
| 3,474 | 3,474 | 8,092 | ||
| 3,474 | 3,474 | 8,092 | ||
| 7 | Other expenditure | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| Employee costs | 6,048 | 6,048 | 5,551 | |
| Amortisation, depreciation, | ||||
| impairment, profit/loss on | 900 | 900 | - | |
| disposal of fixed assets | ||||
| General administrative costs | 421 | 421 | 444 | |
| Legal and professional costs | 300 | 300 | 100 | |
| 7,669 | 7,669 | 6,095 | ||
| 8 | Net income/ (expenditure) before transfers | |||
| 2025 | 2024 | |||
| This is stated after charging: | £ | £ | ||
| Amortisation of Premises Lease | 900 | - |
Page 11
NOORIA MISSION Notes to the Accounts
| 9 | Staff costs | ||||||
|---|---|---|---|---|---|---|---|
| 2025 | 2024 | ||||||
| Salaries and wages | 6,048 | 5,551 | |||||
| 6,048 | 5,551 | ||||||
| No employee received emoluments in excess | of £60,000. | ||||||
| The average monthly number of full time equivalent employees during the year was as follows: | |||||||
| 2025 | 2024 | ||||||
| Number | Number | ||||||
| Administration | 1 | 1 | |||||
| 1 | 1 | ||||||
| 10 | Tangible fixed assets | ||||||
| £ | £ | ||||||
| Cost or revaluation | |||||||
| At 1 July 2024 | 355 | 355 | |||||
| At 30 June 2025 | 355 | 355 | |||||
| Net book values | |||||||
| At 30 June 2025 | 355 | 355 | |||||
| At 30 June 2024 | 355 | 355 | |||||
| 11 | Debtors | ||||||
| 2025 | 2024 | ||||||
| £ | £ | ||||||
| Prepayments and accrued income | 17,100 | - | |||||
| 17,100 | - | ||||||
| 12 | Creditors: | ||||||
| amounts falling due within one year | |||||||
| 2025 | 2024 | ||||||
| £ | £ | ||||||
| Trade creditors | 1,149 | 620 | |||||
| Loans from trustees | 71 | (150) | |||||
| 1,220 | 470 | ||||||
| 13 | Movement in funds | ||||||
| Incoming | |||||||
| resources | |||||||
| (including | Resources | **At ** | 30 June | ||||
| other | expended | 2025 | |||||
| At 1 July | gains/ losses | ||||||
| 2024 | ) | ||||||
| £ | £ | £ | |||||
| Restricted funds: | |||||||
| Unrestricted funds: | |||||||
| General funds | 14,219 | 52,121 | (17,943) | 48,397 | |||
| Total funds | 14,219 | 52,121 | (17,943) | 48,397 |
Page 12
NOORIA MISSION
Notes to the Accounts
14 Analysis of net assets between funds
| Unrestricted funds |
Total | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Fixed assets | 355 | 355 | |||
| Net current assets | 48,042 | 48,042 | |||
| 48,397 | 48,397 | ||||
| 15 | **Reconciliation of net ** | debt | |||
| At 1 July | At 30 June | ||||
| 2024 | Cash flows | 2025 | |||
| £ | £ | £ | |||
| Cash and cash equivalents | 14,555 | 17,607 | 32,162 | ||
| 14,555 | 17,607 | 32,162 | |||
| Net debt | 14,555 | 17,607 | 32,162 | ||
Page 13
NOORIA MISSION Statement of Cash flows for the year ended 30 June 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Cash flows from operating activities | ||
| Net income/ (expenditure) per Statement of Financial Activities | 34,178 | (1,295) |
| Adjustments for: | ||
| Increase in trade and other receivables | (17,100) | - |
| Increase in trade and other payables | 750 | 470 |
| Net cash provided by/ (used in) operating activities | 17,828 | (825) |
| Net cash from investing activities | - | - |
| Net cash from financing activities | - | - |
| Net increase/ (decrease) in cash and cash equivalents | 17,828 | (825) |
| Cash and cash equivalents at the beginning of the year | 14,555 | - |
| Cash and cash equivalents at the end of the year | 32,383 | (825) |
| Components of cash and cash equivalents | ||
| Cash and bank balances | 32,162 | 14,555 |
| 32,162 | 14,555 | |
Page 14
NOORIA MISSION Detailed Statement of Financial Activities
for the year ended 30 June 2025
| Unrestricted | |||
|---|---|---|---|
| funds | Total funds | Total funds | |
| 2025 | 2025 | 2024 | |
| £ | £ | £ | |
| Income and endowments from: | |||
| Donations and legacies | |||
| 52,121 | 52,121 | 12,892 | |
| 52,121 | 52,121 | 12,892 | |
| Total income and endowments | 52,121 | 52,121 | 12,892 |
| Expenditure on: | |||
| Costs of generating donations and | |||
| legacies | |||
| 6,800 | 6,800 | - | |
| 6,800 | 6,800 | - | |
| Total of expenditure on raising funds |
6,800 | 6,800 | - |
| Charitable activities | |||
| Grants made | 3,474 | 3,474 | 8,092 |
| 3,474 | 3,474 | 8,092 | |
| Total of expenditure on charitable activities |
3,474 | 3,474 | 8,092 |
| Employee costs | |||
| Salaries/wages | 6,048 | 6,048 | 5,551 |
| 6,048 | 6,048 | 5,551 | |
| General administrative costs, | |||
| including depreciation and | |||
| amortisation | |||
| Amortisation | 900 | 900 | - |
| Bank charges | 81 | 81 | 66 |
| General insurances | 173 | 173 | 170 |
| Subscriptions | 24 | 24 | - |
| Telephone, fax and broadband | 143 | 143 | 208 |
| 1,321 | 1,321 | 444 | |
| Legal and professional costs | |||
| Accountancy and bookkeeping | 300 | 300 | 100 |
| 300 | 300 | 100 | |
| Total of expenditure of other costs | 7,669 | 7,669 | 6,095 |
| Total expenditure | 17,943 | 17,943 | 14,187 |
| Net gains on investments | - | - | - |
| Net income/ (expenditure) | 34,178 | 34,178 | (1,295) |
Page 15
NOORIA MISSION Detailed Statement of Financial Activities
| Net income/ (expenditure) before other gains/ (losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
34,178 34,178 (1,295) - - - 34,178 34,178 (1,295) 14,219 14,219 15,735 48,397 48,397 14,440 |
|---|---|
Page 16