## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
**Report to the trustees/** Boloram Pur Hussainiah Welfare Trust **members of On accounts for the year** 31 Dec 2025 **Charity no** 1123944 **ended (if any) Set out on pages** 1
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31 / 12 / 2025** .
- **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** 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 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 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:
- accounting records were not kept in accordance with section 130 of the Act or
- the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**Signed: Date: Name:** S. Miah **Relevant professional qualification(s) or body (if any): Address:** 114-116 Manningham Lane 2[nd] Floor Bradford, BD8 7JF
1
**October 2018**
**IER**
**Section B Disclosure**
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
2
**October 2018**
**IER**
||**01/01/2025**
**To**
Period end date
**31/12/2025**
**Boloram Pur Hussainiah Welfare Trust**
Annual accounts for the period
Period start
date
Charity No: 1123944|**01/01/2025**
**To**
Period end date
**31/12/2025**
**Boloram Pur Hussainiah Welfare Trust**
Annual accounts for the period
Period start
date
Charity No: 1123944|**CC39a**|
|---|---|---|---|
|**Section A**|**Statement of financial activities**|||
|**Descriptions by natural**
**category**
Note
**Incoming resources (Note 3)**
Donations
S01
**Resources expended (Notes 4-7)**
Donations and Grants
Bank charges and interest
S02
S03
S04
S05
S06
S07
S08
S09
S10
**_Total resources expended_**
**_Total incoming resources_**
**_Total funds carried forward_**
**Total funds brought forward**
**_Net movement in funds_**
**_Net incoming/(outgoing) resources_**
**_before transfers_**
Gains and losses on investment assets
Gains and losses on revaluation of fixed
assets for the charity’s own use
**Other recognised** **gains/(losses)**
**_Net incoming/(outgoing) resources_**
**_before other recognised_**
**_gains/(losses)_**
**_Gross transfers between funds_**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
71,268
-
-
71,268
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**71,268**
**-**
**-**
**71,268**
64,580
-
-
64,580
307
-
-
307
-
-
-
-
-
-
-
-
-
-
-
-
**64,887**
**-**
**-**
**64,887**
**6,381**
**-**
**-**
**6,381**
-
-
-
-
**6,381**
**-**
**-**
**6,381**
-
-
-
-
-
-
-
-
6,381
-
-
6,381
9,742
-
-
9,742
**16,123**
**-**
**-**
**16,123**|**Total last**
**year (2022)**
**£**
F05
46,430
-
-
-
-
-
-
-
**46,430**
43,300
241
-
-
-
**43,541**
**2,889**
-
**2,889**
-
-
2,889
6,853
**9,742**|
CC17a (Excel)
1
## **Section B Balance Sheet (Dec 2025)**
|**Fixed assets**
**Tangible assets (Note 8)**
**Investments (Note 9)**
**_Total fixed assets_**
**Current assets**
**Stock and work in progress**
**Debtors (Note 10)**
**(Short term) investments**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within one**
**year (Note 11)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after one year**
**(Note 11)**
**Provisions for liabilities and charges**
**_Net assets_**
**Funds of the Charity**
**Unrestricted funds**
**Designated funds**
**Total unrestricted funds**
**Restricted income funds (Note 12)**
**Endowment funds(Note 12)**
**_Total funds_**
Signed by one or two trustees on behalf of all the
trustees|Note
**Total this year**
**Total last year**
**£**
**£**
F01
F02
B01
-
-
B02
-
-
B03
-
-
B04
-
-
B05
-
-
B06
-
-
B07
-
-
B08
19,127
9,741
B09
19,127
9,741
B10
-
-
B11
19,127
9,741
B12
19,127
9,741
B13
-
-
B14
-
-
B15
19,127
9,741
B16
19,127
9,741
B17
-
-
19,127 9,741
B18
-
-
B19
-
-
B20
19,127
9,741
Date of approval
Signature|
|---|---|
CC17a (Excel)
1
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
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 Charities – Statement of Recommended Practice (SORP 2005);
• and with* Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);
- and with the Charities Act.
- [** except for the following].
_**Give details in this box if a different standard has been followed.**_
* -Tick as appropriate:
- if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
- if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
- “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.
** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.
## **1.2 Change in basis of accounting**
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).
## _**Give details in this box of any material changes that have been made.**_
- § if no changes have been made to accounting policies then delete these words.
## **1.3 Changes to previous accounts**
No changes have been made to accounts for previous years (§§ except for the following).
## _**Give details in this box of any material changes that have been made.**_
§§ if no changes have been made to accounts for previous periods then delete these words.
CC17a (Excel)
24/06/2026
1
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
## **INCOMING RESOURCES**
**Recognition of incoming** These are included in the Statement of Financial Activities (SoFA) when: **resources** the charity becomes entitled to the resources; the trustees are virtually certain they will receive the resources; and the monetary value can be measured with sufficient reliability. **Incoming resources with** Where incoming resources have related expenditure (as with fundraising or contract income) **related expenditure** the incoming resources and related expenditure are reported gross in the SoFA. **Grants and donations** Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. **Tax reclaims on donations** Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to **and gifts** which they relate. **Contractual income and** This is only included in the SoFA once the related goods or services have been delivered. **performance related grants** Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the **Gifts in kind** amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable. **Donated services and** These are only included in incoming resources (with an equivalent amount in resources **facilities** expended) where the benefit to the charity is reasonably quantifiable, measurable and material _._ The value placed on these resources is the estimated value to the charity of the service or facility received. The value of any voluntary help received is not included in the accounts but is described in the **Volunteer help** trustees’ annual report. **Investment income** This is included in the accounts when receivable. **Investment gains and losses** This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. **EXPENDITURE AND LIABILITIES**
**Liability recognition** Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. **Grants with performance** Where the charity gives a grant with conditions for its payment being a specific level of service **conditions** or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. **Grants payable without** These are only recognised in the accounts when a commitment has been made and there are **performance conditions** no conditions to be met relating to the grant which remain in the control of the charity. **ASSETS Tangible fixed assets for use** These are capitalised if they can be used for more than one year, and cost at least £500. **by charity** They are valued at cost or a reasonable value on receipt. **Investments** Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. **Stocks and work in progress** These are valued at the lower of cost or market value.
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17a (Excel)
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**Section C Notes to the accounts (cont)**
## **Note 5 Details of certain items of expenditure**
## **5.1 Trustee expenses**
_**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_
|**Number of trustees** **who were paid expenses**
**Nature of the expenses**
**Total amount paid**|**This year**
**Last year**
**0**
**0**
**£0.00**
**£0.00**|
|---|---|
## **5.2 Fees for examination or audit of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).**_
|**Other fees (for example: advice, consultancy, accountancy**
**services) paid to the independent examiner or auditor**
**Independent examiner’s or auditors' fees for reporting on the**
**accounts**|**This year**
**Last year**
**£**
**£**
£0.00
£0.00
£0.00
£0.00|
|---|---|
CC17a (Excel)
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1
## **Section C Notes to the accounts (cont)**
## **Note 7 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **7.1 Total value of grants**
**----- Start of picture text -----**
Grants to Grants to
institutions individuals
Purpose for which grants made Total amount Total amount
£ £
- -
- -
- -
- [ - ]
- [ - ]
- [ - ]
Total - -
**----- End of picture text -----**
## **7.2Grants made to institutions**
_**If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.**_
|**_institutions supported._**||
|---|---|
|**Names of institutions**
Jamea Husainia Sonmargown
(Balaramapur, Bangladesh)
**Purpose**
To support educational activities delivered by the
institution
**_Total grants to institutions_**|**Total amount of**
**grants paid**
**£**
**64,580**
-
-
-
-
-
-
-
-
-|
||**64,580**|
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 14 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
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1