2024-10-31-accounts - Aid International UK

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AID INTERNATIONAL UK 74 Sweet Briar Grove London N9 9LT

Registered Charity Number: 1120987

Trustees report and financial statements For the year ended 31 October 2024

AID INTERNATIONAL UK Registered Charity Number: 1120987

Contents	Page(s)
Reference and Administrative Details of the Charity, its Trustees and Advisers	3
Trustees’ Annual Report	4 - 6
Statement of Trustees' Responsibilities	7
Independent Examiner’s Report	8
Statement of Financial Activities	9
Balance Sheet	10
Notes to the Financial Statements	11 - 14

Page 2 of 14

REFERENCE AND ADMINISTRATIVE DETAILS

Charity Name	AID INTERNATIONAL UK
Charity Number	1120987
Registered office	74 Sweet Briar Grove
	London
	N9 9LT
Trustees	Mr Mohammed Azizul Hoque
	Mr Fazlul Hoque
	Mr Enamul Hoque
Bankers	Barclays Bank Plc
	Lower Edmonton
	London
Independent Examiners	Siddiqui and Co.
	Chartered Certified Accountants
	414 Barking Road
	London
	E13 8HJ

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AID INTERNATIONAL UK Registered Charity Number: 1120987

TRUSTEES' ANNUAL REPORT

The trustees present their report with the financial statements of the charity for the year ended 31 October 2024.

STRUCTURE, GOVERNANCE & MANAGEMENT

Governing Document

The charity is constituted as a charitable trust, governed by a Trust Deed, and is registered with the Charity Commission under charity number 1120987.

Organisational Structure and management

Aid International UK is a UK based international relief and development agency registered in September 2007.

Aid International UK operates within an equal opportunities policy.

The trustees are responsible for the general control and management of the charity.

The trustees give their time freely and receive no remuneration or other financial benefits to fulfil this role. The charity trustees meet on a quarterly basis and are responsible for all decision taken in relation to the overall control and strategic management of the charity.

The charity main activities are to provide relief to victims of natural disasters and manmade disasters worldwide regardless of color, race, and ethnicity.

The charity also facilitates rehabilitation back into communities by providing sustainable ad concentration on education and welfare projects.

Risk Management

Risks are assessed, identified, managed and constantly reviewed. A set of policies and procedures are DRAFT developed to manage risks, which form the internal controls framework. The policies are set by the trustees and the implementations are delegated to the management team. The relevant policies and procedures are communicated to all staff and training is given where applicable. Periodic policy reviews are undertaken in order to ensure the internal controls framework remains relevant. The organisation has both employer liability and public liability insurance policies in place. All employees are put through appropriate Disclosure and Barring Service checks.

Objectives

The objectives of Aid International UK primarily focus on fulfilling the spiritual and religious needs of the Muslim community together with serving the community in general. The communities currently served are Greater London & North London in particular, but in future, will not be limited to London.

The objectives of Aid International UK are summarised below:

The relief of poverty in any part of the world.
The relief of poverty, sickness and distress by the provision and maintenance of orphanages.
The advancement of education by the provision and maintenance of schools and libraries.
The advancement of the Islamic religion by the provision and maintenance of mosques, seminars, and other similar institutions.
To promote such other charitable purpose as may from time to time determine.

Public Benefit

In carrying out this review the trustees of Aid International UK have considered the Charity Commission's general guidance on public benefit and in particular its supplementary public guidance on the advancement of religion for the public benefit.

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AID INTERNATIONAL UK Registered Charity Number: 1120987

Trustees' Annual Report

ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE

Aid International UK commenced offering a range of activities in pursuing its objectives stated above for public benefit. The activities detailed below provide benefit to those who attend our premises in person as well as the wider public locally and nationally. We intend to expand on these activities in future.

Current Services – Imam Bukhari Academy

The Academy is engaged in positive endeavors in trying to introduce the pristine message of Islam and to educate Muslims and non-Muslims alike on various aspects of the religion. Our current activities and services Include:

Evening Madrasah (Islamic Educational classes) - The Madrasah consists of approximately 350 children (both boys and girls) aged 6-16 who are taught a variety of subjects ranging from Qur’an, Aqeedah, Seerah, Fiqh, Akhlaq (Good Character) etc. operating Mon - Fri 5pm – 7pm and Sat – Sun 10am to 1pm and 3pm to 6pm on a weekly basis.

Hifdh (Qur’an memorisation) Class - Aid International UK has a Hifdh class operating weekdays and weekends. This course is designed to cater for each individual student according to his capabilities and potential, with an emphasis on the importance of Tajwīd (Qur’ānic Phonetics / Intonation) and rules of recitation. The syllabus has been prepared in a manner that will enable a student to memorise the entire Qur’ān (approximately over 6,000 verses) and retain it. Alongside the Hifdh, a lot of emphasis and training is given on spiritual and moral development, to ensure these children who will graduate as Huffadh will have the qualities and characteristics expected from a Hafidh.

DRAFT

The above classes cater for all types of children and have proven to be instrumental in safeguarding and enhancing the religious and moral well-being of the those who attend.

Tajweed classes - This class enables the students to learn the correct pronunciation of the Arabic letters with all its qualities and adorn their recitation of the Glorious Qur’an with all the necessary rules.
Basic Islamic Education Classes - The topics studied are the following: – Aqeedah : Studying the foundational beliefs of Islam.
Fiqh : Studying the rules pertaining to cleanliness and purity (Wudhu, Ghusl etc). Rules pertaining
to worship, Salah, Fasting, Zakah & Hajj. Rules pertaining to Qurbani, Aqiqah etc.
Sīrah: Taking the students on a journey through the blessed life of the greatest Prophet of Islam
Muhammad (may peace and blessings be upon him) .
Hadìth: Studying the traditions of Prophet Muhammad (may peace and blessings be upon him) .
Advanced Islamic Education Classes - A more advanced level of Islamic education is imparted to the students corresponding with the study. The topics studied in this course are the following:
Tafseer : Studying selected Chapters of the Qur’ān with detailed commentary giving an insight to
various important content of the Glorious Qur'an.
Hadeeth: A number of chapters related to various aspects of a person’s life are taught from
Ma’ārif-ul-Hadīth with detailed commentary.
Fiqh : The classical book of Hanafī Fiqh, Nūr-ul-Īdāh is used as primary text to give an insight to
basic every day rulings related to a person’s cleanliness, Salaah, Fasting, Hajj etc.
Aqeedah: The fundamental beliefs of Islam are explained.

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AID INTERNATIONAL UK Registered Charity Number: 1120987

Trustees' Annual Report

– Sirah: The biography of the blessed life of Prophet Muhammad (may peace and blessings be upon him) is studied in detail.

There were 26 members of staff engaged in delivering the educational activities described above.

Religious and social advice - The Academy provides support and guidance to the community through the medium of email, phone and direct meetings.

EDUCATIONAL TRIPS & ACTIVITIES

Sports activities - Fulfilling its objectives, Aid International UK regularly organised sports events to local parks for the students and other days were spent on in-house fun educational activities.

HIGHLIGHTS OF THE YEAR

Fundraising
The Charity has been fundraising from the community to fulfill the charity objectives.

DRAFT

Annual Prize Giving Jalsah
The charity held prize giving and completion ceremonies every year. These events are open to the parents and public to allow them to remain informed of the academy’s educational activities.

Page 6 of 14

AID INTERNATIONAL UK Registered Charity Number: 1120987

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and the laws applicable to charities in England and Wales. The financial statements for each financial year must give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources. In preparing these financial statements, the trustees are required to:

Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charities SORP 2016 (FRS 102);
Make judgements and estimates that are reasonable and prudent;
State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity Accounts and Reports Regulations 2008 and the provisions of the trust deed. They 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.

Approval

DRAFT

Approved by the trustees on 15 July 2025 and signed on their behalf by:

Signature:

Full Name: Mr Mohammed Azizul Hoque

Position: Trustee

Date:

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AID INTERNATIONAL UK Registered Charity Number: 1120987

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF AID INTERNATIONAL UK

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 October 2024.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts 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

Since the charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales, I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination, which gives me cause to believe that in any material respect:

 The accounting records were not kept in accordance with section 130 of the Charities Act; or

The accounts did not accord with the accounting records; or

 The accounts did not comply with the applicable requirements concerning the form and content of DRAFT accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Q S Siddiqui FCCA

Siddiqui & Co. Chartered Certified Accountants 414 Barking Road London E13 8HJ

Date: 16/07/2025

Page 8 of 14

AID INTERNATIONAL UK

Registered Charity Number: 1120987

STATEMENTS OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2024

DRAFT Unrestricted Restricted Funds Funds Note 2024 2024 £ £ Income Donations and voluntary income 27,519 - Fees and other collections 193,168 - Books sale income 4,023 - Other income Coronavirus Job retention scheme (CJRS) 158 - - - ___ _ 224,868 - Total income __ ______ Expenditure on: Donations and Human help relief 27,210 - Salaries, NIC and sessional staffs 215,894 - Depreciation 334 - Rent and hall hire 11,000 - Printing, Stationery, and publications 757 - Insurance 980 - Accountancy fee 600 - Repairs. Maintenance and cleaning 336 - Telephone 219 - Bank charges 1,260 - Books and material 3,475 - Subscription fees 197 - Other expenses - - __ _ Total expenditure 262,262 - __ __ __ _ Net income /(expenditure) (37,394) - __ _ Net movement in funds for the year (37,394) - Total funds at 1 November 2023/1 November 2022 101,724 - __ ______ Total funds at 31 October 2024/31 October 2023 7 64,330 -	Total Funds 2024 £ 27,519 193,168 4,023 158 - __ 224,868 ______ 27,210 215,894 334 11,000 757 980 600 336 219 1,260 3,475 197 54 _ 262,262 _ __ (37,394) _ (37,394) 101,724 _ 64,330	Total Funds 2023 £ 46,888 207,098 5,041 212 - __ 259,239 _ 39,037 187,819 334 11,000 722 827 600 240 194 1,506 3,494 187 54 _ 246,014 __ _ 13,225 _ 13,225 88,499 ______ 101,724

The notes on pages 11 to 14 form part of these financial statements.

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AID INTERNATIONAL UK Registered Charity Number: 1120987

BALANCE SHEET AS AT 31 OCTOBER 2024

			2024	2024	2023
	Note		£	£	£
Fixed assets
Tangible fixed assets	4		1		335
			_____		______
Total fixed assets				1	335
Current assets
Stock			745		1,355
Debtors	5		-		-
Cash at bank and in hand			65,363		119,786
			______		______
			66,108		121,141
Creditors: amounts falling due
within one year	6		(1,779)		(19,752)
			______		______
Net current assets				64,329	101,389
				______	______
Net assets				64,330	101,724
				______	______
Charity funds
Restricted funds	7	DRAFT		-	-
Unrestricted funds	7			64,330	101,724
				______	______
Total funds				64,330 ______	101,724 ______

The financial statements have been approved by the Board of Trustees on 15[th] July 2024 and were signed on its behalf by:

…………………………… Mohammed Azizul Hoque | Trustee

The notes on pages 11 to 14 form part of these financial statements.

Page 10 of 14

AID INTERNATIONAL UK Registered Charity Number: 1120987

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

1. Accounting policies

a) General Information

Aid International UK is a registered charity. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity’s operations and principal activities are set out on page 2.

b)

Basis of preparation of financial statements

The financial statements have been prepared in accordance with 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) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act, and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost DRAFT convention, modified to include investment property at fair value.

The financial statements are prepared in Pound Sterling (£) which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

c)

Fund accounting

Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the Charity for particular purposes.

d)

Going Concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements in arriving at this conclusion.

Page 11 of 14

AID INTERNATIONAL UK Registered Charity Number: 1120987

Notes to the financial statements for the year ended 31 October 2024

e) Judgements and key sources of estimation uncertainty

Accounting estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The key estimate/ judgement exercised in preparation of these financial statements is relating to useful life of the building acquired during the year.

f) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Donations are recognised when the charity receives them.

Fees Income is recognised on actual basis.

g)

Expenditure

Liabilities are recognized where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where cost cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

DRAFT

h)

Taxation

The charity is exempt from tax on its charitable activities.

i) Tangible fixed assets

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes any expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives as indicated below:

Equipment – 25% per annum straight line

The assets residual values, useful lives and depreciation methods are reviewed annually.

j) Investment property

Investment property is shown at fair value. Any aggregate surplus or deficit arising from changes in the fair value is transferred to the statement of financial activities.

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AID INTERNATIONAL UK Registered Charity Number: 1120987

Notes to the financial statements for the year ended 31 October 2024

k)

Debtors

Prepayments are valued at the amount prepaid. Accrued income is measured at the amount due to be received.

l) Creditors and provisions

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 future funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognized at their settlement amount after allowing for any trade discounts due. Creditors also include fees received in advance.

2. Trustees’ and key management

The charity considers its key management personnel comprise of trustees.

During 2023-24, One trustees (Mr Azizul Hoque) were paid or received a payment of £23,470 (2023: £20,862) from the education programme for teaching with the charity.

The trustees did not have any expenses reimbursed during the year 2023-24.

3. Staff costs

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

2024 27	2023 26

No employees received emoluments in excess of £60,000.

4.

Tangible fixed assets Equipment Cost £ At 1 November 2023 4,424 Additions during the period - At 31 October 2024 4,424 Depreciation At 1 November 2023 4,089 Additions during the period 334 At 31 October 2024 4,423 ______ Net Book Value At 31 October 2024 1 At 31 October 2023 335		Total £ 4,424 - 4,424 4,089 334 4,423
	____	__ 1 335

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AID INTERNATIONAL UK Registered Charity Number: 1120987

Notes to the financial statements for the year ended 31 October 2024

DRAFT 5. Debtors Other Debtors Total 6. Creditors: Amounts falling due within one year Other Creditors Accruals Taxation and Social Security Wages 7. Statement of funds Brought Incoming Forward Resources £ £ Restricted funds - - Unrestricted funds 101,174 224,868 ___ ____ Total of funds 101,174 224,868	2024 £ - - 2024 £ - 1,200 577 2 __ 1,779 _ Resources Expended £ - (262,262) _ (262,262)	2023 £ - - __ 2024 £ - 600 2,027 17,125 __ 19,752 _ Carried Forward £ - 64,330 ____ 64,330

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