Charlty reglstsaUDn number.. 1129424 AL-QAYOOM FOUNDATION INTERNATIONAL TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 AWR Accountants Limited
Al-Qayoom Foundatlon Internatlonal Contents Page Ifustees, Re& Independent Examlnerf5 Report Staternent of finandal ActIVeS statement of Flwbanual Positlon Noies to the Flnanoal Statements 7-10
AQaYO0M Foundation Xnternational Trustees, Report For The Year Ended 31 December 2024 The iTUStees present theJr report and the flnanclal ststements for the year ended 31 December 2024. Objectlvès •nd Act4vltles Alms and Objectlvès To advance educang poor students, Includ1 edu¢3tion in the Islarntc falth. Ajleviatlon of povety and to promote sustalnable Ilvellhoods. Medlcal asslstance to needy people to relleve slckness and reSee OCKI hea Publlc Benefit Fund schools whlch provlde educatyon ttb pwr arxl needy chlldren. Provlde sponsorshlp to orphan chlldren. Provlde books and other learnlng Matla15 to chIldn from dadVantag b3Lgmunds. To financlally help wldows. To provlde nssary 5kllls and trdlnlng to SUStaln independent livelifvjods. To dlstrfbute funds io humanltarian projects whirh will help the suprAy of food to the poor. The trustees confirm that they have complied wbth the reQu1Ments of sectyon 17 of the Charlttes Act 2011 to have due regard to the public nefit guklance publlshed by the Chartty ComrnlsslDn for England and wa5. The trustee5 conflrm that they have Com0ed wrth the requlrerrnrs of Secoon 17 of the Charltyes Att 2011 to have due regard to the Charfity Commlsslon s guKJance on publlc benefit. Achl¢vement• and Pertorniantx Maln Achlevn•ntg Provlde sewlng machlnes. Provlde s&wlng marhine tralning. Provlde free eye camps. Pmvlde food par15 durfng Ramadan and Eid. Established links wlth deaf and dumb schod In Azaad Kashmlr In order to dDnatÈ aj fund ptYJJects Flnandal Revlew FlntyAal Posltlon Cash Resources at year end was 101,883.38. un-Re$trlrt Funds 5tsnds at É75.464. Page Referencè and Admlnl$trJtlve Delalls Trustee$ Mr Amul Rehman Mr Mohamrned Abdul Qayoom Khan Mr MUh3mad Khan (appolTrted 3010812025) Mr5 Barkat Begum {appointed 30108/20251 Mr Muhammed Khan Khan (appointed 3010812025) Mr Syetj Kèzml Charity Number 1129424 Prlndpal Address 64 Vlctor Street Walsall WSI 4HZ Independent Examiner Waheed P£hman ACCA AWR Accountants Utnited Page I
Al-Qayoom FoundaOn International Trustees. Report {contlnued) For The Year Ended 31 December 2024 Chartered Certbfied Accountants Lawreno House Lawren Buslness Centre, 37 Normanton Road Derby DEI 2GJ Pwje 2
Al-Qayoom Foundation Internatlonal Trustees. Report (continued) For The Year Ended 31 December 2024 ststement of Trust¢e$' Responslbllhles The trustee5 are reS)nSIble for preparino the Trustees. Rert and the financlal statements In accordance wlth appllcable law and Llnlted Klngdorn Accounting Standards lun knngdom Genernlly ACpted AcecHJnh"ng Practice). The law appllr3ble to charlues In England and wa requlres the trustees to preparÈ financial staternents for eactb flnanclal year whlch give a true and fair vfjew of the state of affairs of the charity and of the incomlng resources and appllcation of resources of the chartty for that t10d. In preparing the financlal statements the trustees are requlred to.. select sultable accountiwbg pollcles and then athy them mnslstenuy observe the methods and prinoples In the Charity SORP,. make judgments and accounting estlmates that are reasonabk and prJert" and prepa the flnancial statements on the golTrJ concem tssls unles5 It15 Inappropriats to presume that the charlty wlll contlnue In buslness. The trustees are resFX)nslbk fvr keen9 adequate acrwntitu records whlch disdose With reasonab a£curary at anyurne the flnanclal posltlon OF the charlty and b) enable thetn to ensure that the attwnts comply wlth the thatIeS Act 2011, the Charfty IAc¢ounts and Reports) Regulations 2008 and the provtslons of the ttvst deed. They are also respDnSiL4e for 5afeguardlng the assets of the tharfty hen¢e for trdn reasonable step5 for the pre¥entlon and detecth)n of frdud and other Irregularltles. The trustees are reswnslble for the Maintenan and Intsgrfty of the corFk)rate and fitTrarKSal Informatlon Induded on the charfty'5 webslte. Leglslation In the Unlted Kingdom governing the paratIon and disseffllnauon of financlal 5taiements may dlffer from legSlatIon In other Jurisdlctlons. The tru5tees' rep)rt was approved by the board of trustees and signed on Its behalf bv: AOK Mr Mohamrned Abdul Qayoom Khan Trustee Date 31 Oct 2025 dge3
Al-Qayoom Foundation International Independent Examlner's Report to the Trustees of Al-Qayoom Foundatlon Internatlonal For The Year Ended 31 December 2024 ' L report to the tnjstees on my eXamInaOn of the accounts of Al-qayoom Foundati Internauonal (the Trust) for the year ended 31 ()ec&rnber 2024. Resportslbllitles Basi# of Report A5 the charfty trustees of the Trust you are responsltde for the prepardljon of the accounts in acLvrtlants with the requlrements of the ChatIeS Act 2011 ("the A)- I rew)rt In iespett of my examlnatlon of the Trust's accounts carried out under s*tlon 145 of the 2011 Act and In L2rrylng out my examin3tN)n, I have follDwed the applkabk DireCtS gwen by the Charlty Commission under sertlon 145151(b} of the ACL IndependeDt Examlnees Statement I have completed ffly examlnation. I confirtn thai no material matters have corne to my attentlon In connectlon with the exatninatlon glving me cause to belle¥e that In any marerfal resW: l. accounting recotyjs were not kept in res of the Trust a5 rquird by $tion 130 of the Art. or I the a¢Unts do not accord with those reojrds. or 3. the accounts do not CL¥nply with the appLIcab rg]uirements concerning the forrn and contents of accounts set out In the CharitSes {Accounts and Reports) Regulatlons 2008 other than any requirement thai the acwunts give a 'true and falr view. which Is not a tnaiter considered as part of an iNJepeThlent examlnation. I havè C0cer[l$ and have come acms5 no otjw matters in connection wlth the e)tamlnalJon to whith attenth)n should be drawn In this report In order to enable a proper undw5taThJlng of the unts to be adl. -A.J Waheed Rehman ACCA Date AWR Accountants Litnitsd Chartered Cefied Accountsnts Lawrence House Lawren Buslness Centre, 37 Normanton Road Derby DEI 2GJ 12 Nov 2025 Page 4
Al-Qayoom Foundatlon Internatlonal statement of Financlal Actsvitles For The Year Ended 31 December 2024 2024 2023 Unrestrlcted Unrestrlrted funds fund$ Notes INCOME AND ENDOWMENTS FROM: DonaUons and legades EXPENDZTURE ON: Ralslng fuTrds 34,794 32,260 (24,1661 119,9811 NEf INCOME 10,628 12,279 NET MOVEMENT IN FUNDS RECONCILIATfoN OF FUNDS: Total funds brought forward 10,628 12,279 75,464 63,185 TOTAL FU14DS CARRIED FORWARD li 86,092 75,464 The notes on pages 7 to 10 form part of these finanoal statements. Page 5
"Al-Qayoom FoundatloTr Internatlonal ststement of Flnanclal Position As At 31 December 2024 2024 Vnrnstrleted fund$ 2023 TotBI furtds Notes CURRE14T ASSErs ash at bank and In hand 104,338 101,883 104,338 101,883 Credltors: Amounts Falllng Due Wlthln One Year 112,56Jl 11,400 ) CUKRENT ASSEfs (LXABILMES) 91,777 100,483 TOTAL ASSEfs LESS CURRElff LJABILMES 91,777 LOO,483 Credltors: Amounts Falling D¥e After Nore Than One Year (5,6851 125,019 ) NET ASSETS 86.092 75,464 FUNDS OFTHE CHARiri Unrestdctsd Funds 86,092 75,464 TOTAL PUNI>S li 86,092 75,464 On behalf of the board IAc2K Mr Mohammed Ablul Qayoom Khan Trustee Date 31 Oct 2025 The notes on pages 7 to 10 form part of these finantlal statements. Page 6
Al-Qayoom Foundation International Notes to the Financial Statements For The Year Ended 31 December 2024 Genernl Informauon Al-Qayoom Foundatyon Intsrnatlonal ts an unlncorporated chatlty register&1 the Chartty Commlsslon. reglstered charlty nurnber 1129424. The prlThclpal address Is 64 Vlrtor Slree¢ Walsall. WSI 4HZ. Aw•untlng Polldes 2.1. Ba15 of Preparatlon ol FlTr•ndal Statements The flnanclal ststetnents ha¥e been prepared In aCCordar wlth the Charities SORP IFRS 102) 'Accountlng and Reportlng by tharlties.. sratewnent of Re(x)mmended pcti applIcab ro charities preparfjng thelr accpunts In accordance wlth the Flnanclal RerK)rUng Strdndard applkable in the UK and Republic of Ireland IFRS 1021 leffectlve I January 2019). Financial Reportlng Standartl 102 The Flnancial Repxbng Standard applicable In the UK and Republi of Ireland. and the charl&$ ALt 2011. The chadly Is a Publlc Benefft Enty as defin by FRS 102. Incomlng ReurceS Income and OWMents Voluntsry income indudlng donatlons, glfts, aeS and grant5 that provlde c(e fundlng or are of a genet71 nature Is recognised when the charity has eTrtiUetnent to the Income, probable that the income wlll be received and the amount can be tneasured wlth suffident rellabÉlity. Donat¢on5 and legacies Donat1$ and legades are rnISed on a e1vab basls when relpt is probable and the atnount (an be rellBbly measured. 2.3. Resourees Expended Expendlture All expentjliure is recognlsed On there is a legal or o)nstruLtive obl(gatkJn b) that expenditure, It Is probab srtdement Is qUIr1 and the arnount can be measured rellably. Atl costs are alkrated to the appllcable expenditure headin9 that aggregate simllar c¢)sts to that category. Where costs cannot be dlttctly attrlbutsd to particular headlngs they have been allted on a bass collslstent wlth the u of reSoUrs, wlth ntral staff costs all(at£ on the basis of time spent, and depr•Yatyon charge5 all(Kated on the portK)n of the assevs use. other support costs are allotsted based on the 9)ad of staff costs. Ra15Ing funds These are costs inCued In attractlng voluntary Income. the managernetkt of Investments and those Incurred In trdding actlvities that rdise fund5. Support Costs Support costs indude centr41 funcyons and have been allocated to aLti¥ cost categorEs on 3 basls Corlstent wlth the vse of resource5. for example, allocab'ng property costs by floor areas. or per caplL3, siaff costs by the tlme spent and other costs by thelr usage. Governance costs These Include the c¢ists attrfbutable to the charivs complIar WIV) conslltutional and statutory requlrements. Includifig audlL strntegic management and twstees mtings and 1Mbr$ expenses. 2.4. Cash and Cash Equlval•ls Cash and cash equivalents are basic financlal a9sets and indude cash In hand and deposlts held at call wlth banks, other short-term hlghly Ilquld Investrnents that mature in no more than thr& months from the t1ate of acqUlsttlo and a readlly convertlble io a known amount of (xsh wlth InSnIficant risk of thange In value, and bank overdrafts. In<ome from Donattons and Legades 2024 2023 Unresirlcted Unrnstrlrted funds funds Donatlons and glft5'. DOnaanS and glfts Gift ald 34,794 24,55 7,710 34,794 32,260 Page 7
Al-Qayoom Foundatlon Internatlonal Notes to the Financlal Statements (continued} For The Year Ended 31 December 2024 An?ly$l$ of Expendlture 2024 Actlvltles tylertaken dlreLtIy Support (see note 5 1 Total Ralslng funds 12,990 11,L76 24,166 Z023 Acdvltle8 undertaken dlrectly Swjport costs {see note 51 Totsl Raislng funds 6,950 13,031 19,981 Support Costs 2024 Ralslng funds General adminisLratlon Interest payable Governan costs 9,703 473 1,000 11,176 2023 R•l4ng funds Generdl admlnistrdt Interest payable Governance costs 10.395 L,436 1,200 13,031 Independent Examln•r's Remuneratlon 2024 2023 Independent examlnatlon or the financial ststements Other assurance setvices Thx advlsory 5ervl other flnancial ServIS 450 450 450 450
Al-Qayoom Foundation International Notes to the Financial Statements (contlnued) For The Year Ended 31 December 2024 Average Number of Employees Average number of employees dudng the year was as folkjws: 2024 2023 Admlnlstrauon Cndltors: Amounts Falllng Due Wlthln One Y 2024 2023 8ank loans and overdralts other creditors Accruals and deferred Income 10,161 1.2 1.200 200 1,200 12,561 I,400 Credltors: Amounts Falllng Due Aft•r More Than One Year 2024 2023 Bank loans 5,685 25,019 10. Loans An analysls of the rnatyJrtty of kkans Is given bdow.. 2024 2023 Amounts falllng due wlthln one year or on demand: Bank loans 10,161 2024 2023 Amounts falling due between one and five years.. Bank loans 5,685 25,019 11. Movement In Funds Asatl Janry 2024 A5at31 December 2014 IncMe Expondlturn UnrestrS¢ted funds General: General Unst[ltted fvnd 75.464 34.794 (24,166) 86,092 Trtal fvnd9 75.464 34.794 124,166} 86,092 F¥ge 9
Al-Qayoom F.oundation International Notes to the Flnancial Statements (contlnued) For The Year Ended 31 December 2024 Asati January A$4t31 December 2023 Inme Expenditure 2023 Unrestrirted fvnds General.. General unre5trf¢ted fund 63.185 32,260 (19,9811 75,464 T*)tal funds 63,185 32.260 119,98L) 75,464 12. Transactlorts vAth Trustees Durlng the year the expenses relmburseis to the trustees or paid dlredjy to thlrd parbe5 were as folk>ws: 2024 2023 13. Related Party Dlsdosures Page 10