Docusign Envelope ID: 414AD27E-5259-8893-8345-B3B37CC44BA5
Charity registration number: 1132783
Kanz ul Huda
Annual Report and Financial Statements for the Year Ended 31 October 2025
Docusign Envelope ID: 414AD27E-5259-8893-8345-B3B37CC44BA5
Kanz ul Huda
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 4 |
| Statement of Trustees' Responsibilities | 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 14 |
Docusign Envelope ID: 414AD27E-5259-8893-8345-B3B37CC44BA5
Kanz ul Huda
Reference and Administrative Details
Trustees Saqib Iqbal Mohammed Habib Anila Nazir Principal Office Unit 7-8 Saltley Industrial Centre Adderley Road Birmingham B8 1AW Charity Registration Number 1132783 Independent Examiner Nasir Rafiq Dua Governance Bradford Court 123-131 Bradford Street Digbeth Birmingham B12 0NS
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Docusign Envelope ID: 414AD27E-5259-8893-8345-B3B37CC44BA5
Kanz ul Huda
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 October 2025.
Objectives and activities
Objects and aims
The governing scheme defines the charity's objects as being to:
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To promote the teachings and tenets of Islam, through worship, rites of passage, and provision of facilities for Islamic education in accordance with the teachings of the holy Qur’an and the Sunnah of the Prophet Muhammad (PBUH) as defined by imams and scholars of the Sunni Hanafi-Barelwi school of thought of the Asian subcontinent.
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To advance education for the public benefit by providing scriptural, cultural and spiritual educational activities as well as organising educational supplementary support and facilitating language classes.
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The prevention or relief of poverty or financial hardship anywhere in the world by providing or assisting in the provision of education, training, healthcare, food, basic necessities, clean water, shelter projects and all the necessary support designed to enable individuals to generate a sustainable income and be self-sufficient.
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To provide facilities for recreation or other leisure-time occupation to those in need by reason of their youth, age, infirmity, disability, financial hardship or social and economic circumstances.
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To promote knowledge and mutual understanding and respect of the beliefs and practices of different religious faiths to the public highlighting shared values and common interests.
Public benefit
In planning and delivering the charity’s activities, the trustees have considered the Charity Commission’s guidance on public benefit.
The trustees consider that the activities undertaken during the year provided public benefit principally through advancing religion and education. The charity provides opportunities for individuals to acquire religious knowledge, participate in worship and spiritual development, improve their character and conduct, and become more positively engaged with their families and communities.
The trustees remain committed to developing these activities and ensuring the charity’s resources are used effectively to further its charitable purposes.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Achievements and performance
During the year ended 31 October 2025, Kanz ul Huda continued to pursue its charitable objectives through Islamic education, religious and spiritual development, and activities aimed at strengthening individuals and communities.
The charity seeks to combine Islamic knowledge with spiritual and personal development, encouraging individuals to translate their faith into positive action and service to others.
Education and Islamic Scholarship
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Docusign Envelope ID: 414AD27E-5259-8893-8345-B3B37CC44BA5
Kanz ul Huda
Trustees' Report
Education remained a core area of the charity’s activities during the year. Kanz ul Huda continued to provide structured Islamic education for children and adults, ranging from foundational Qur’anic and Islamic learning to advanced Islamic scholarship.
The charity’s principal educational programmes included the Qur’an Academy , which provides structured Qur’anic education; the ʿālamiyyah Programme, which offers advanced and comprehensive study of the traditional Islamic sciences; and the FarḍʿAyn Course, which provides the essential religious knowledge Muslims need in their everyday lives. These programmes form part of the charity’s established educational provision.
Through these programmes, students can develop their understanding of the Qur’an, Islamic belief and practice, Islamic jurisprudence, and other areas of traditional Islamic knowledge. The charity seeks to make Islamic learning accessible while maintaining a structured approach to scholarship and personal development.
The educational programmes are intended not simply to increase knowledge but to enable participants to understand and practise their faith, develop good character and use their knowledge positively within their families and wider communities.
Spiritual Development
Spiritual development remained an important and distinctive part of Kanz ul Huda’s work. The charity seeks to combine faith with action , providing an environment in which individuals can progress spiritually through conscious service to their Creator and to wider creation. Its approach welcomes individuals from different spiritual paths and backgrounds, bringing them together through their shared faith and devotion.
During the year, this work was delivered through several established initiatives:
Iḥyāʼ (Revival Gatherings) – weekly gatherings providing opportunities for spiritual reconnection through Qur’an recitation, Na’at Sharif, spiritual litanies, lectures and Du’a. These gatherings are open to all.
Naṣīhah (Study Circles) – short daily sessions providing practical religious and spiritual advice. These sessions can take place in local mosques, workplaces and educational institutions and are intended to make guidance accessible within people's everyday environments.
Kanz Forms – a daily self-development checklist through which participants are encouraged to monitor their social and spiritual practices and maintain consistency in their religious commitments.
Tazkiyah & Ṭarīqah – a programme focused on purification of the heart, mind and soul and providing spiritual development and guidance within an established spiritual tradition.
Tarbiyyah – a programme of classes and workshops covering Islamic belief (ʿAqīdah), Fiqh, spiritual development, leadership skills and practical aspects of worship and daily Muslim life.
Riḥlah (Spiritual Retreats) – focused spiritual retreats involving travel to different cities. The programme includes regular two-night monthly retreats as well as opportunities for longer periods of spiritual development.
Niṣāb (Daily Syllabus) – a structured programme encouraging continuous learning through Qur’an and Tafsir after Fajr, study of the Seerah and evening Fiqh learning. The programme aims to establish regular, lifelong habits of religious learning.
Collectively, these initiatives demonstrate the charity’s approach of combining knowledge, worship, spiritual development and practical action. Rather than limiting spiritual development to occasional events, the programmes provide opportunities for daily, weekly, and more intensive engagement.
Developing Individuals and Communities
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Docusign Envelope ID: 414AD27E-5259-8893-8345-B3B37CC44BA5
Kanz ul Huda
Trustees' Report
The charity’s educational and spiritual activities complement each other. Formal education provides participants with knowledge and understanding. At the same time, programmes such as Iḥyāʼ, Naṣīhah, Tarbiyyah, Riḥlah and the Niṣāb encourage individuals to apply that knowledge through worship, personal development, good character and service to others.
Through this combined approach, Kanz ul Huda seeks to develop individuals who are knowledgeable in their faith, spiritually grounded and able to make a positive contribution to their families and communities.
Volunteers, Teachers and Supporters
The trustees recognise the important contribution of scholars, teachers, volunteers, donors, and supporters in enabling the charity to deliver its activities.
Those who give their time, knowledge, skills, and financial support enable Kanz ul Huda to maintain its educational and spiritual programmes and extend their benefit to the wider community. The trustees are grateful to everyone who supported the charity and its beneficiaries during the year.
Financial review
During the year, the charity raised £264k (2024: £299k) and spent £89k (2024: £139k). The charity made a net surplus of £175k (2024: £160k).
The charity spent £72k (2024: nil) on building works.
The charity carried forward general reserves of £ 924k (2024: £749k).
Policy on reserves
The trustees consider the reserves sufficient to meet the charity's immediate and future needs.
Structure, governance and management
Nature of governing document
The charity is an unincorporated charity, formed under a trust deed on the 23 October 2009. The Charity registered with the Charity Commission on the 19 November 2009.
Trustees are legally responsible for the governance and management of the charity. There are three founding Trustees that are appointed for life. Trustees are responsible for setting strategies and policies and ensuring these are implemented.
Risk management-
The charity's trustees have considered the major risks to which the charity is exposed and have reviewed potential risks. Systems and procedures have been put in place to manage the risks and to mitigate any adverse outcomes.
31 August 2026
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Mohammed Habib Trustee
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Docusign Envelope ID: 414AD27E-5259-8893-8345-B3B37CC44BA5
Kanz ul Huda
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper 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 applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
31 August 2026
Approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Mohammed Habib Trustee
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Docusign Envelope ID: 414AD27E-5259-8893-8345-B3B37CC44BA5
Kanz ul Huda
Independent Examiner's Report to the trustees of Kanz ul Huda
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 October 2025 which are set out on pages 7 to 14.
Respective responsibilities of trustees and examiner
As the charity’s trustees of Kanz ul Huda 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 Kanz ul Huda'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 Kanz ul Huda's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I 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:
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accounting records were not kept in respect of Kanz ul Huda as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of 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.
...................................... Nasir Rafiq ICAEW
Dua Governance Bradford Court 123-131 Bradford Street Digbeth Birmingham B12 0NS
31 August 2026 Date:.............................
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Docusign Envelope ID: 414AD27E-5259-8893-8345-B3B37CC44BA5
Kanz ul Huda
Statement of Financial Activities for the Year Ended 31 October 2025
| Note Income and Endowments from: Donations and legacies Expenditure on: Charitable activities Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 11 Note Income and Endowments from: Donations and legacies Total income Expenditure on: Charitable activities Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 11 |
Unrestricted funds £ 264,142 (89,437) (89,437) 174,705 174,705 749,193 923,898 Unrestricted funds £ 298,939 298,939 (138,716) (138,716) 160,223 160,223 588,970 749,193 |
Restricted funds £ - - - - - 623,493 623,493 Restricted funds £ - - - - - - 623,493 623,493 |
Total 2025 £ 264,142 (89,437) |
|---|---|---|---|
| (89,437) | |||
| 174,705 | |||
| 174,705 1,372,686 |
|||
| 1,547,391 | |||
| Total 2024 £ 298,939 |
|||
| 298,939 | |||
| (138,716) | |||
| (138,716) | |||
| 160,223 | |||
| 160,223 1,212,463 |
|||
| 1,372,686 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 11.
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Docusign Envelope ID: 414AD27E-5259-8893-8345-B3B37CC44BA5
Kanz ul Huda
(Registration number: 1132783) Balance Sheet as at 31 October 2025
| Note Fixed assets Tangible assets 8 Current assets Cash at bank and in hand 9 Creditors: Amounts falling due within one year 10 Net current assets Net assets Funds of the charity: Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 11 |
2025 £ 84,286 1,466,938 (3,833) 1,463,105 1,547,391 623,493 923,898 1,547,391 |
2024 £ 19,209 1,357,309 (3,832) |
|---|---|---|
| 1,353,477 | ||
| 1,372,686 | ||
| 623,493 749,193 |
||
| 1,372,686 |
The financial statements on pages 7 to 14 were approved by the trustees, and authorised for issue on 31 August 2026 .................... and signed on their behalf by:
......................................... Mohammed Habib Trustee
Page 8
Docusign Envelope ID: 414AD27E-5259-8893-8345-B3B37CC44BA5
Kanz ul Huda
Notes to the Financial Statements for the Year Ended 31 October 2025
1 Accounting policies
Statement of compliance
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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Kanz ul Huda meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
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Docusign Envelope ID: 414AD27E-5259-8893-8345-B3B37CC44BA5
Kanz ul Huda
Notes to the Financial Statements for the Year Ended 31 October 2025
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Depreciation method and rate Fixtures and fittings Straight line - 20% Land and Building Straight Line - 5%
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
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Docusign Envelope ID: 414AD27E-5259-8893-8345-B3B37CC44BA5
Kanz ul Huda
Notes to the Financial Statements for the Year Ended 31 October 2025
2 Income from donations and legacies
| Donations and legacies; Donations from individuals 3 Expenditure on charitable activities Consultancy fees Repairs and maintenance Charitable donations Office expenses Independent examiner fee Staff NIC (Employers) Depreciation Cleaning and waste removals Light, heat and power Sundry expenses Printing, postage and stationery Wages and Salaries |
Unrestricted funds General £ 264,142 264,142 Unrestricted funds General £ 46,800 - - 300 4,002 - 6,595 2,609 19,766 3,346 3,289 2,729 89,436 |
Total 2025 £ 264,142 264,142 Total 2025 £ 46,800 - - 300 4,002 - 6,595 2,609 19,766 3,346 3,289 2,729 89,436 |
Total 2024 £ 298,939 |
|---|---|---|---|
| 298,939 | |||
| Total 2024 £ 52,008 21,397 4,000 7,961 3,402 1,094 3,013 18,927 7,714 924 1,013 17,263 |
|||
| 138,716 |
4 Analysis of governance and support costs
Governance costs
| Independent examiner fees Examination of the financial statements |
Unrestricted funds General £ 4,002 4,002 |
Total 2025 £ 4,002 4,002 |
Total 2024 £ 3,402 |
|---|---|---|---|
| 3,402 |
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Docusign Envelope ID: 414AD27E-5259-8893-8345-B3B37CC44BA5
Kanz ul Huda
Notes to the Financial Statements for the Year Ended 31 October 2025
5 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries Social security costs |
2025 £ 2,729 - 2,729 |
2024 £ 17,263 1,094 |
|---|---|---|
| 18,357 |
No employee received emoluments of more than £60,000 during the year
6 Independent examiner's remuneration
| 6 Independent examiner's remuneration |
||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Examination of the financial statements | 4,002 | 3,402 |
7 Taxation
The charity is a registered charity and is therefore exempt from taxation.
8 Tangible fixed assets
| Cost At 1 November 2024 Additions At 31 October 2025 Depreciation At 1 November 2024 Charge for the year At 31 October 2025 Net book value At 31 October 2025 At 31 October 2024 |
Land and buildings £ 15,228 71,672 86,900 761 4,345 5,106 81,794 14,467 |
Furniture and equipment £ 11,254 - 11,254 6,512 2,250 8,762 2,492 4,742 |
Total £ 26,482 71,672 98,154 7,273 6,595 13,868 84,286 19,209 |
|---|---|---|---|
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Docusign Envelope ID: 414AD27E-5259-8893-8345-B3B37CC44BA5
Kanz ul Huda
Notes to the Financial Statements for the Year Ended 31 October 2025
9 Cash and cash equivalents
| Cash on hand Cash at bank 10 Creditors: amounts falling due within one year Other creditors Accruals 11 Funds Balance at 1 November 2024 £ Unrestricted funds General 749,193 Restricted funds 623,493 Total funds 1,372,686 Balance at 1 November 2023 £ Unrestricted funds General 588,970 Restricted funds 623,493 Total funds 1,212,463 |
Incoming resources £ 264,142 - 264,142 Incoming resources £ 298,939 - 298,939 |
2025 £ 7,885 1,459,053 1,466,938 2025 £ - 3,833 3,833 Resources expended £ (89,437) - (89,437) Resources expended £ (138,716) - (138,716) |
2024 £ 7,885 1,349,424 |
|
|---|---|---|---|---|
| 1,357,309 | ||||
| 2024 £ 1 3,831 |
||||
| 3,832 | ||||
| Balance at 31 October 2025 £ 923,898 623,493 |
||||
| 1,547,391 | ||||
| Balance at 31 October 2024 £ 749,193 623,493 |
||||
| 1,372,686 |
12 Analysis of net assets between funds
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Docusign Envelope ID: 414AD27E-5259-8893-8345-B3B37CC44BA5
Kanz ul Huda
Notes to the Financial Statements for the Year Ended 31 October 2025
| Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 84,286 843,445 (3,832) 923,899 Unrestricted funds General £ 19,209 733,816 (3,831) 749,194 |
Restricted funds £ - 623,493 - 623,493 Restricted funds £ - 623,493 - 623,493 |
Total funds 2025 £ 84,286 1,466,938 (3,832) |
|---|---|---|---|
| 1,547,392 | |||
| Total funds 2024 £ 19,209 1,357,309 (3,831) |
|||
| 1,372,687 |
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