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2024-03-31-accounts

Docusign Envelope ID.. AS826089-2DE24A51-9817-60140D8OF95A Compary f8glslralion rNJmbeT.' 07101073 Chailly reglstraoon number. 1137312 Sultan Bahu Centre Ltd IA Iwntted ty share ¢8pllall Annual Report and RA4nclal 8talemÈnts for the Year Ended 31 March 2024

Do¢us￿n Envelope ID.. A682608&2DE24A51-9817-60140D80F95A Sultan Bahu Centr8 Ltd Contents R&fèr•rt6 Adminisiiaiive 00t8I8 Slraleglc Report TnJ8tees' R8POrt Slatemgnt of TrLSStee8' Respor*lblttlo IndePentt￿ Exswrtnarfs Rept st8temèrt of Flnyndal ActMtIÈs Bil¥nce SheBI Noles to the FlnancSAI Stataments 8t014

Do¢u$on ETrv8lop8 ID.. A682608&2DE24A51.gB17.6014DD80F95A Sultan Bahu Contre Lld Reforence and Admlnlstratlve Details Trnst•8s Mf S(Ilton Flaz ￿ Hassan MT Su118n Nlaz ul Ha$8an Mr Mohammad R8mzan Prlnelpal Offl¢g 962 Wum Rock Road Ward End Blrm*ngh8m West Mldlands Be 2LS ft4gl$t•r•il Offl¢• 962 ￿urn R%xk Ro8d Ward End BlrminghBrn West Mldlands B8 2LS Company Reglstrauon Numbèr 07101073 Charfty Rgglstrqtlrjn Numbor 1137312 k•r¥ HSBC Bwk P PO Box 68 130 New Stfeel Blrnilngharn 824JW Indapgndfjnt Examln•r N8slr Raffq Dua Govemance 123-131 Bradford Slreet Bradford Court Blrmlrydham B12 ONS Page I

Dotyjsign Envelop9 ID.. A6826o8￿2DE2￿AS1-98l74Ol4oD8CsF9SA Sultan Bahu Centre Ltd Strategic Report for th• Year Ended 31 Ma￿h 2024 The Iw$totr$. who are dlrectors for purposes ol eompany low. pwent Ihelr slralegle report for the ￿r •)ded 31 2024, In Compliance￿1h $414G of ihe Cornpanles Atl 2006. A¢h19vemBnts p9rtorni¥n The charlty has contIn￿d to achieve its ¢haTitable PUfP05es and meet 115 development t8rgeis IhS8 ygar. The proGess of upgradlng 8y61em8, procedures pollcbes lo ensure improved seTvlce delvery, openness. transparenry 8rn1 x¢ountablllty hag e0nltsrk￿d Ovéf thè year, Ind s[gnIf￿8Th1 ￿￿toneS have been mached. EvenlrvJ and Weekend s1wle￿ntary Educalltsn The ¢hwMy proykles supplementary ¢la$5e5 wrnarily for children between 6 #nd 11. Ihe nufflber of chlldr8n atlerflng these swlemeniary dasses has $ub3tantielly In¢￿&sett over Ihe last few years, and durtng Ihe last year, In th6 regign ol four thousand chlldren attended ¢lasses thrDughoui th8 networft. Child￿n a￿ offeTed 8 broad-based and tradhlonal l$lamlc education basèd on the Suf4 PrinC￿leY of enrlchlng the splrilual slale. seEvlng humanlly. and peaceful co-exi5t8nce oihers. The charlty Is commllted to dèvek)￿'￿ user? so that they can be uprigm Muslims and 18w-abld5ng cit￿tfiS vtho make a ValUa￿e tontribution lo the UK. eddillon, supplemental dasse$ are offered Thi Engllsh and Maths 10 8UPPOrt sthool a¢hlevement. Internal assessments a￿ carrfed out règulaty, whl¢h has aided In rrd9uAng irnprovement and stralegizing to b￿ld on tr 8UW85 of a¢Wements. Worship and Islarn￿ EducatloETr The charltyls comtnilled lo provSdlng faolltles lor iegular wotBhip and opporturflles for Its uglrs to develop Ihelr #nO￿edge and pract￿& of 18larn. It 18 a180 comnThll8d ta bringlng ￿ users a mature, well-developed lom ol Brlti8h Islam 8ppropriate lo the 4¢X￿Y tn wtrlch tW15ve andwork The dtreclor8 ¢onslder Ihfj tharW$ a¢h1¥￿￿ntS durtng th8 yearsat18farknry. Flnandal r•vt4w Durlng the year the charily raiged QOOk P023.. £117kl spent £136k12023: £119kl generallry a net k)come of £66k12023.' net loss Qkl. Thè ¢h￿r￿ has ￿rr￿¢s reser￿ of £103k12023.. t38kl. Pollcyon resen Thè charity has sufficlent iesèNe$ to eonits* pro￿dIr9 rt$ plannett Serv1￿9. Plafts lor tuture p8rlod¥ Alm¥ ObJ8¢t1￿ lorfu(we perlods A8 a charity wnmiltted to servlng ￿Cal comFnunity, we are plannkng to exlend ltte mosque ID provid8 8nhanced fad511iè8 aThl accon￿¢date moro pÈople_ Thls prolecl èSms lo ¢￿￿te a wtlcomlnu spa¢¥ that bertefits lh¢ CDFnrnunty Ilvough Imploved access to worghlp and edu¢￿0nd aclvlUe5. Fundr01slng eiforts for inltyatlvo have already commenced. Mr Sultan Nlaz ￿ Hassan Trusle8 Page 2

Oocusign Envelope 10.. A6826089-2DE24A51-9B17-60140D80F95A Sultan Bahu Centr• Ltd Trustees, Report T1￿ tfU81ees, who 8re dir8ctors for Ihe purposes ol company law, present annual report together ￿th Ihe finanoal 58t£fflents and auditors, repx)rt ol Ihe ctrorilable company tor It year ¢n¢¢d 31 March 2024. Objects and•lm$ The charnyS oblecllve and tts prbxlpal actlvFty lo promote th8 prowsioTr ol education and tralniry, preparfng th￿[￿1dUa1¥ for elther further educallon or employfflent. To provlde soclal. lelsure and cultural faalttles lo the resldènl of Wa¥d eNJ aratt of Washwood Heath Ward. Blrmingharn and the ￿1￿hboUrho1>d. The bul￿n9 1$ malnlalne(J and used f&rthi3 pijrpose. Publ1¢ beTrellt The aclNilles undertaken ID lurther wbllc be￿fft And th8c￿Sed In the strs16gic rèport The truste85 conflm that thgy have comyle£l ￿lIh Ihe requlFemenis of sectl¢n 17 of the Charfties Act 2011 to ha￿ due f481d lo th8 publlc benefit glrfdan￿ wbll$h8d ty Ihe GhaAty CLNnmlslcfft for England and W8lv8. Grnntm$kln9pollcles Grant8 arè midé to lotth basS diarftles that hève 81n￿lar 8lhos &nd ideolo9y &6 the ¢tt8rfty. 3trueturè, govgm¥n¢• and manag•m8nt lalure of9ovemlng doeumwt Sultsll B8hu Centre Ltd Is a charIta￿e company IlMtt￿ by guarantee, Incorpwaled 10 t>ettmber 2009 88 amended by upeclal solution on the 5 July 2010. Sultan Balw Cenire Ltd, ￿gIStered ￿th Charily CornmL8$lon 31 M8y 2013. 11 governed by a memorandum and articles of assodalion seeks to promote educaUDn. tralnlng, and provlde 80cial aThJ l$ure acti￿{tes. R•¢rultment•ndappolntment of¢ru$te•5 ND new truslees have been appoinled In pèriod. Any new tr(k8te&g ère riuminated by [r￿nber$ ol the board of twslees. InleFviewed I￿n appointed where Ilw have the necessary skills and knowledge to ¢onlribule to Ihe chartV$ dèvèlownent and management. thdu¢Uon andirnlnlng of trust¥os The new Irujiets are brfefed on thelr leg81 obllgallons undèr ehwlly laws and reg￿8t￿ons. tho comnmttee and de¢blon maklJvJ process. tha iecont financial ttrfomiarKè Ihe future plans and obje¢llves Oft￿ charity. Dls¢losur• of Infom7gllon to audltor Each trusteè has taken steps that Ihby ought lo have taken as a truslee In or&w Its make themselvM aware of any rel￿￿1 udil infomiation and 10 talatAiBh Ihal the charity's 8udilor 18 aware of that Inlormion. Irusteey confirm that trre is rn re￿vant Informouon that Ihey kntr•J of 8nd of kthlch ihey knowl￿ audltor 4$ unaware. Th¢ annual report was approved by Ihe Irwiees crfthÈ d)arfty on. . and 8ign&d behawby.. IAr uiian Ni¥z il ktassan Yruste# P•g• 3

Docusign Envelope ID.. A682608￿2DE24Asl-gB47-6014c}D80FgsA Sultan Bahu Centre Ltd Statement of Trusteès. Responslbllltles Tho Irustees (who are also the dlrectors of S￿tan Bahu Centre Ltd for the puipose& Df cornpany lawl are respon8iblè praparlng the Irustee&' report and the fl￿n￿31 statements In accordance Mlh Unileo ￿n9￿01n Accounth￿ Standards (Utted Klnodom Generalty A¢Gepted Accounllng Practlce) and applrAble1ow and regulaiions. Company law requires the IT¥Slee$ 10 prepare frn4n(i818latements for each frnarEdal year. Under ctrtTrpany law Ihe Irusleeg m￿1 approve Ihe flnarrial st•temei)i$ untess they are sallyfiod that Ilw give a tNe and falr vlew ol the stale of affalr3 or the charfiible ethpany and of it8 incoming fesourcÈ8 ap￿1¢all¢￿ of reSDLWCeS. Irt￿dIng Its income and expendllU￿, lor that period. In preparlng Ihese finanelal slalerrnls. ttuslees are requlr8d to.. sefetl SLMt8blo 8ceauntiny PDtKt88 and appty them con$lslenUy,' observe t￿ rwlhod5 and prlnclpses In the Cha¥ities SORP., make judgfrments and es11rns that are reasonable and pTh￿ent,. sta18 w￿ther applicable UK AccounUt¥J Standards hpve been foHov￿d. suble¢t to any m?terfal (lepartures dSsdos6d and explalned in th6 fin8rttal 8181Em8nl8; and pr8p8re the financial $laleinents on Ihfr corKÈm bas1$ unkss It L8 b)apprwialè to we8uT that the charltablo omparyvthll contSnue In bu$lneg8. The tru81ees are responslble for keepsrrfJ adequate aecotsnllng records thal Are 5ufflcient lo Show and explain the charitable company's Ifansacllons and dlsclos8 vthf7 reasonable a¢oJracy al any time the financial po$lion ol the charItat￿e ¢rm7pary and Bnabb them ID ensure Ihat Ir¥andal stalemenls compty ￿th the Con7Pgnles Act 21x6. They are als) responsib￿ foT safeguardlrKJ the asgets of tm c*arilablB crynpany and her￿ for 18king rÈasoftatAe steps lor the ￿ventiOn and (letectSon ol frBud and other Irr￿￿a￿les. Page 4

tkjcusign Envelope ID.. A682608W2DE24A51-9817.60140D80F95A 8ultsn Bahu Centre Ltd Independent Examlner's Roport to the trustees of Sultan Bahu Centre Ltd I rtport lo the charlly tPJ51e8s OTr my examlnallw Oilf￿ orxourrts of the charfty IOT tm6 y08r 31 March 2024 whlch Br& Set oul on pages 6 to 14, Re&pectlvg règpon8lbllltlgs of tNslees and •xamln•r As the chanty's Iru518es of SuNgn Bahu Cenlie Ud land al#0 its directOTS for the pwp05&J of comparry law) yw are responslble fw PTepar&on ofthB Bcoounl$ In accrKdance the Tequlreménl8 ofthe Compan1&8 Act 2008 Ilhe 20(b Aci). Havlng sthfjed myself thal Its acomts DI S￿lan Bahu Centr8 Llrf are nol wulred to be audited un#eT Part 16 of thè 2008 Acl and a￿ ell￿bIg lor Sndependpnl examin¥llon, l Teport In respeel DI my examlnalion of your ¢harlly's aco)upts as ¢aMed ts&l dtrT $ecJon 145 olthe ChaAts8 Acl 20111.lhe 2011 Act'l. In carrylng out my examlnallon I have followed th8 0￿¢110n$ 9wen Charity CorTYrthsslon secll¢]n 145151(b} of th¥ 2011 kl. Indepéndènt •xamlnerf8 8tst•ment I have cornpleted rny ex3mina1l￿. I confimi that no rottern have come to my In connedlon ￿th It exanlnation glvl(Jg ffle cause lo ljelleve.. accountiNd recordi not kept In respect ol S￿tan B8hu Cenlre Ltd ?? requlTed by sethon 388 of the 2006 A¢L' or 2. Ihe accounts do r¥)t att¢r4 wlh Ihose records.. IY 3. Ihè a¢courrt8 do not CDmply h￿th Ihe Accoun￿￿@ requireinenls ￿ 5eclSon 396 of the 2Q06 Aet olher tkAn any reguirerrenl Ihal the acco￿1$ gtv¢ a'lEu¢ and fail vlew whlch 18 nol 8 matter Co￿ld￿red a8 part ol an InttepeThJÈnt examlnal¢)n,' or 4. Ihè accounts have no¢ P￿pa￿d kn aGcordarKe vAth the malhods and prtnclple8 of the Slalemenl of ReGomrnend&Y Praelice foi a¢counllng and reportlng by charllles [ap￿[cable to charltle5 preparfng Iheii acrounts In accordaneè ￿th Ihe Flnandal Reporting S18ndard applIca￿e In Ihe UK and Repubnc of Ireland IFRS 10211. I have no eoncem$ have come acros8 no other mall8rs In eoTh)e¢llon with the ex&nI￿tIon to ￿lch allention shou￿ be dr8wn hthl8 report In order lo eft4bl¢ 0 WOP8rutxlerstandlty of the accounta to b$ r•d*oS. Nasir Raflq ICAEW Dua Governar¥ 12>131 Bradford Street Bndford Court rminghÉm B120NS Daltr.. 24 Jan 2025 Pag¢ 5

Docusign Envelope ID.. A6826089-2DE24A51-9B174014008OF95A Sultan Bahu Centr• Ltd Statement of Flnanclal Actlvltles forth8 Y8ar Ended 31 March 2024 {Includlng Income and Expenditure Account and Statement of Total Recognised Galns and Los$esl Total 2024 UnrestFlclod fund¥ Income and Endts*Th¢Trts Irom: Donatlons and legacks 199,869 Ttsl￿ Income 199.869 Ex￿ndIt￿le on: Charilable activities 134,884 Total exp￿lI￿re 14et Inc(xne 65,285 Nel mOVe￿t in f￿d$ 65.285 65.285 R•¢onclllatl¢)n ollunrl¥ Tot81 funds tyr0￿ht forbyard Total fund8 ¢4rtsd loTrvard 16 103 634 103,834 Tolal 2023 Unr•strtctèd fund$ Not• lTrcome thnd EMdowm8Ets from: Oonatlons and legacles 117143 117,143 TO￿ Incom 117 143 117 143 Ex￿NdIt￿r0 011.. Ch&rtt8ble aGtlvtties 119352 119352 Total expenditure 119352 119352 Net expend￿Ure 2.209 Net movemenl funrls (2,209) 12,2091 Reconclllatlon of fund¥ Total lund5 broug1# lorna¥ 40.558 Total funds carrled lowrd 18 38,349 All Df the dwrws a(thllles (terlve frorn conllnulng operailons durfng the abovo p¢rlod#. The breokdo¥th for 2023 ig Sho￿ In note 18. Page 8

Docusign Envelope ID.. A6826O6￿2DE24A51-9Bl7-69I40D80FgSA Sultsn Bahu C8ntrè Ltd (Roglstratlon numbgr: 07101073) Balanc• Sheet as at 31 March 2024 2023 Note Flxgd a$$8ts TangitAe 955¢ts 10 23.020 25,158 Current a$$¢lo DobloFg Cash Èl tmnk and In h8 11 12 5,000 5,000 91,107 15,084 Cro11Stors: Amoun1% tslllng due wlthln one year 73 10.493 Net currènt as8ets 0.614 Nèt assèts Funds of tho Gharlty- Ufire5trl¢t•d Ineomo funds Unre8tr1ctod lunds Total fund8 16 103,634 For the financlal year tynthnu 31 fvlarch Zll24 the tharfty WR& 8AtWed to ¢xèmptlon fr¢)m atjdl uThJer seclK)n 477 of the Companlgs Act 2006 r&18ting tn small crnpanl8B. Dlr8ctor$' re6ponslbllllleB: The mBmbers h8V8 not required lh8 cha￿ty to ¢Jbl8in an audit ol account8 for the y8ar kn qu8siK>n In e￿OrdanC0 wth sectlon 476,. and The directors acknowledg9 their re¥ponplbilllles for CO￿pIy1ng lth the requirements ol Iie Acl wlh re8pe¢l to accounting rec9rds and Ihe prepBraiion ol account$. Th8se accounts hav* be•n pr•parad In 4cc¢r¥Jancs with WOV￿10nS •P￿ICabl8 to companles subl&t io the Small c¢)mpenle$ im&. Yhè ffinanclal 518lem8nt8 on pages 6 to 14 wer8 8rprov&l by th? tN&t88s. and authorised for Issue onJ+ilo&.1￿y1and sign0d on Ihdr bèhall by.. iir Sultan Ni8z ul Hassan T￿￿18& Page 7

Docusign Envelop8 ID.. A6826089-2DE24A51-9817-60140D80F95A Sultan Bahu Centre Ltd Noles to the Flnanclal Statoments for tho Ygar Ended 31 March 2024 1 A¢countlng pollclg¥ Summary olslgnln¢ant a¢countlng poll¢le$ and key aecountlng 031Smats The princlpal accounting policios applied In Ihe preparalion of these financlal slaterrents are 8el out below. These polic￿ have gn conlstenty applled to all Lhe years p￿seThted, unles6 OtheM$e stated. ststemant of ¢ompllan The finawal Statemenlg have b¢¢Th prepared Ill aCe0t¥JttT￿ wih Acco￿lift9 and Rerorting by Charitie5.' Statement of Recornrnended Prgctlce applKabt& lo charllle9 preparfng accounts In 8t¢wdancè Iht Fir8na81 Reporting Standard app11¢able In the UK and Republ￿ of IrelaNI IFRS 1021 leffe¢live 1 January 20151 ICh&ritio$ SORP IFRS 10211, the Financlal Reporllng Siandth appllcable In the UK and Reput}1￿ of Ireland IFR8 1021. They al$0 Comply vlth Ihe Colnpa￿I￿ Aci 2(M)6 and Ch8rllles Act 2011. 8asf8 of prwratlon Sultan Bahu Cenlre Lld rneets Iho delnlllon of a publlr benelt entity under FRS 102. Assets And li8b&lltlè8 8Fe inillalty ¢i)wlserl al h151odcal cost ortransactlon va unless Othe￿5& Staled relevant 9￿ountIng po¥cy notes. Golng eoncém Yhe Irustees ¢onslder Ih81 Iheie are no material uncertaints.es abDui tho charitys ability lo ￿tknue as a golng ciM¢em nor any sIg￿fir￿n1 ar888 of tsneertalnly that affecithe cerrylng value of assets by th6 ¢ha(ity. Exèmptlon Irom pr0parSng a cash flow #tatèmont The challty Dpled to earfy adopi Bu118tin 1 pub[L¥￿ on 2 FobruAry 2016 and have th&relore not Indudefl a cash fltswslaiernenl It7 Ihese nn3nd81 slatemenls. Incomg and endowmgr51B I Incotne Is rncognlsed once Ihè ehkiily has •nlillrnnt lo probable that the Inccmè ¥AII be re¢eNed and the amounl oflhe kncome rwtstvable be measured rellabty. Don8llons •ndltytelè Donations are reeogniseo vrt)en the charity ha5 been notiited h wrtting of bolh the amount and selllement date. In itE event Ihal a donation Is subla¢l trk ¢ondilioTrs Ihal reoulre a level vl perf0mian￿ by Ihè chartly belore th¢ ¢harity is enlllled lo Ihe funds, the Incorre Is (lelerred and not recognk5ed until ellher those conditSons 8fè fully met, or the fvlfiknent of those condttlons 5 wholty wslhln the conlrd tsf the tharfly and il &8 prob8ble that th8se wndlllon8 wl11 be lulfilled kn the reportlng pèrtod. Expendlturè All èxpefid1tu￿ Is reewNse41 therè L8 a 18y81 or eAinstrvcllv8 oNigatI￿ lo that expeThYltv¥e, rt Is prob0￿@ sethement required and thè am0￿1 Can be measured rel13￿y. All costs afe allocated 10 the appllcable eykr11lure headlng Ihat aggreg&le slmilar c03ts to that category. bwhere costs cannot be dSreclly allribuled to particular headiTrJ$ Ihey have been Allocaled on A bo81$ consistent Mlh Ihe ￿8e Df re8our￿, wllh ￿ntral staff costs allo¢2ted on the ba$1$ of lim? spenl, depreclalion charges alloeated on the portion of the a558t'S 4tse. Olhgr $upport ￿sts are Ilocated based on Lhè spread of $18tt colts. Ch8rlt4ble cdvlil Charitable exFendlyre ¢ornpAse$ those cosls InctKred by th& tharity in Ihe dellvery ol its arlI￿lIeS and setvw for Ita beneficlarlos. 11 includes both et¢ii that csn b¢ $llocaled ￿recIty to sudi advilie5 snd those costs of an Indirect nature necessary 10 8UPPOrt thern. Govarnan¢• eosts Tre8e Snclude the costs attribulable lo ch8rity's compllance conslilullon￿ aNI stotutthy Trqulrements, IndudSng audit, slraleglc mansgèment End Iw518eB'S r￿@11￿5 and relrnburse(l expenses. P#Jo 8

Docusign Env8lope ID.. A6826089-2DE24A51-9B17-60140D80F95A Sultan Bahu Centre Ltd Notss to tha F5nan¢lal Statemants for the Yoar Endod 31 Mar¢h 2024 Taxatjo The chanly la COr￿￿￿ered lo pass tho tegtg set out In Pèiagraph f Schedulè 8 bf Ihè Flnance Aci 2010 Iherefore11 meet8 th? dèfiniljon of a tharitable comp8ny lor UK ¢orporallon lax purposes. Aecordlngty, the eharity IB potenliplly exwl from taxallon In iesped of income or capital gains rec&5ved wtllw'n caiegorle$ covered ty Chapter 3 Part 1101 the Corpor81ion Tax Act 2010 or Seetlon 2￿ ol the Taxation ol Charoeatsle Acl 1902. to the exttnt thal ineorne or galns are appl￿d eX￿￿￿elY to charflabk purp08as. Tanqlbl? flxed 858¥ts Ind￿ld￿al flKed a88Otg e¢slng £500.00 OT mNe a￿ lnill81￿ 1o¢orded at cost. less ary sulwuenl accumulatso depro¢iJlDn and 3ubsequenl aC￿mu[8ted lrnpalirnenl bss¢$. Dopitclatlon and am0￿SatI1)n Depredatlon Is rxowtoed ot) tangib￿ ftxed assets so as k wrSie off Ihe coyl or valualt)n, es1imat8d ￿sklua1 value, over Ihelr exrted wehA 8cr)nomi¢ Ill 88 follows, Tanglbb Ass¢ts', 8.5 Trado dabtors Tr8de debtors ar8 am￿t$ du• from cuylomws for mèr¢handis¢ $dd or 8ervlce8 perforn￿d In the Ofdlnary ceurge of bLL5U￿5S. Trade dtybtoFs arè rècognl$ed iniually al 118rtsact40n prA. Thty are SUbSeq￿n￿Y measured al arTh)Mts&d cost U51ng the effe¢tfve Inleresl rnelhod, t6ss prpvision for Imp81rMnl. A provion lor Impalrmenl of Irade debtors 55 establlshed when there Lq otyectlve evldence thal Ihe chariiy wll not be able to C￿￿¢1 211 wnounls due accordlw to the orlglnal lenn& ol the recesvables. Cash and cash eqvfval8nts Cash and cash equfvalent3 compnse c88h on hand and call deposlts, and other short-tem hbghty IK4uld hvestments that are r98dlly converoble lo a knovm amount ol cash and are subject lo an InstgrHficant rtsk of ¢hange In value. Boirowlngs Iniere$t-b&arfng borrovAng$ are 1rthlalty recorde(t at falr vafue. net of Iransactlon costs. Intereyt-bearfng bOrrO￿n98 are su)sequ8nlty carrlErJ at 8mOrtIE8d eost, ¥Mlh thg difference batwe8n IhÈ proceed$. nel of IraTh8actbn cost8, 8nd Ihe amount due redempllon beig as a eharye lo Stslemenl of Flnanctgl A¢tivllle8 overihe perforl ol the re￿vant borr¢Jwnu. Inlwe61 expense Is r8cogrl8ed on ihe ba&lJ of Inlèwl method 13 In Inl8r8at payable aNI sln4lar charges. Borrowirgs ar¢ ¢1ossified as emnt Ilabllilios ￿￿ès$ Ihe eharty hag an uncondlllonal lo dafw sèttlement of the liabillty far at lea$1 tw¢￿￿ month$ ots ￿ rWng date. Page g

Docusign Envelope ID.. A6828089-2DE24A51-9B17-60140D80F95A Sultan Bahu Centre Ltd Notes to the Flnanclal Statements for the Year Endèd 31 March 2024 For•lgn oxchans9 Transacllons In fDreryn currencles sr• ra{￿￿d ot th8 rate of exc718ngo at the date of IX6 transacllc¥). Monetsry a5sels and Mabillli85 denorninated in foreign curreftcitrs al the balance sheel date are reported al Ihe rates of exehaw¢ preva￿sn9 81 that The ￿sU￿3 ol overseas oper811ons are Iranslaled al the average rates of exchange durfwJ the period and Ihety bal¥ne Shaets at rate5 tullng al the balènce sheet dalE. Exchanoe diffe￿nceS arlslw oli Iranslallon of the openlng nel assels and ￿ul18 of overseas oper8liDnS rèptsrted in £thar CDfTN)reh8nS4ve uwme and ac¢umulaled In equity lattrlbuted lo ThJn4ortrdllrya Inierests as appropriatel. Olher exchawJe ￿￿erenCeS are recognlsed In Ihg Statement ol Finan¢1￿ ActlvStle5 In the perlcl In ¥thch they artsa except for, 11 exrharfje dlfferences on tr8nsaGtbns erstered Into lo hedgo Cert8￿ forn tX4rrenw rfsks (see #bovel., 2) excha￿? dlfferences artslng on gao)s or 10s8es on non4YthetBry whkh are r8cognL8ed in othèr on)prehenslve Ineome.. and 31 In the cage of tha corBolldatBd fin3n¢ial slatements. ex¢hange differences en rnonelary items re￿1vable Irom or pay8ble to a kelyn opeiallon for thleh selllemenl no41her planned nor likely lo oecur (therefore fornlng part of Ihe net ￿VeStMent In tr¢ fc¥dgn opprallDTrI, wNch we reC£J￿900 in othèr c¢mprehen¥tre Income a￿l r6ported iJn08r gquty. Fund Structure Unresifjcted IncDme tL+nds arè lund3 Ihal are avatsab lor at Ihe tru5tees dL%c¥eUon in lurtlwa￿e of the oblectt¥e$ ol thè thariiy. nslon$ and oU)•r po•t obllgallonty The ¢haOly operates a defined contribution penslon scheme ¥thieh 1$ a pension plan under vthlch fix￿1 contstblltions are pald lo a penslon fund and Ihe charty has no legal or constructive obligation to pay furlher conlFlbullons even if Ihe lund does nol hold suifioent 8$5et81o pay all ern￿OYeeS ts benefits relatlng to employee seNke In th6 curyènl prior perfod8. Contributions to defined contr￿k￿lOn plan5 ale ￿0¢gnISed In IltÈ Slatemenl of Flnandal Acb¥ll￿5 when Ihey are du6 If contrlbullon payments ex¢etrd the GOntribLtlknn due lor 8ervice, the excass18 réeognlsed as a pffjpaymenl. 2 Itttomg from doTratlon8 legacles Unmtrlttsd funds Tot 2024 Total 2023 Gen&ral Donatl(M)s and lÈgauoB" Donatlc 1g9,869 199.8fj9 117143 199,869 117 143 Po90 10

Docv5ign Envelope ID.. A682608&2DE24A51-9817-60140D80F95A Sultsn Bahu Centrè Ltd Notes to the Flnan¢lal StatBments for th• Yoar Ended 31 March 2024 3 Ex￿ndItur￿ on chafltabla a¢tMlle5 Unrogtrlcted Yunds Tolal 2024 Gonèral Stsff costs Rent and R8t6s Deprbtjallon. amortlsatlon and olher SI￿1&r co8t8 Go¥eman￿ costs Lighl . Heal and Po￿1 0th8T$ Tg,851 31,052 2,138 7g,851 31.052 2,138 3,900 10,082 10,082 734,584 4 Analy81• olgov•manGe and Bupport coats Gov8rnance ¢0stb Unr00¢rf¢tod fund8 Total 2024 Total 2013 Gen•ral Independent 8KBmlner tsey Examlnaffion of Ihe flnan￿al statements Lègal fees 1,740 1,740 6 Net IncomIn￿O￿ty01[b9 T•￿￿r¢8￿ Nei Incomlngllvutyoingl ft3rAwE8 forthe year Ir￿lUde, 2024 2023 Depredation off¥xed assets Tru9t￿ rwnun•r&tlon expensej No trusteeB, nor ary pefsons conneeled v￿th thèm. ttavfj receFved remunoraliun from the ch8dly durfro year. P8gg11

Docusign Envelop6 ID.. A6826O8￿2DE24AS1-oBlT.6014OD8oF95A Sultsn 8ahu Centr• Ltd Notes to th8 Flnanclal Statements for tho Y•ar Endèd 31 Mar¢h 2024 7 Staff ¢o¥ts The ag9￿9#tO payroll coyls kn*Fe a$ follows.. 2024 ZQ23 Staff ¢0sts durlng the ygar woro: Wages anrj salarfes Soclal securily C￿1$ Pèn¥ion eoBts 74,850 3,706 66.439 2,g59 70.530 No $￿￿Oyee received emduments of mNe lh￿ £80,¢X)O dwing I1￿Year. 8 Tuatkni The ehttrty L8 A roglstarE(l (tsrily and18 ltterelofe Irom taxstlon. 9 Indapèmdgnt •xamln&rf$ rwnungrntlon 1024 2023 Examinauon of Ihe finanoial Stat￿￿8 g(X) Page 12

Docu¥Tgn Envelope ID.. A682608&2DE24A51-9B1740140D80F95A Suhan Bahu Centr8 Ltd Notss to the Flnanclal StstementB for thg Year Ended 31 March 2024 10 Tangltlo ffx•d as8Otg Othor tattglblè flxgd a989t Totsl At 1 April 2023 51,915 51.915 At 31 March 2024 DoprgcEatlon Charoe for thè yoar 28,895 At 31 March 2024 28 895 Nt book valu¥ Al 31 MaTth 2024 Al 31 M9rc 2023 11 D•btors 2024 2023 other debtU8 12 ¢aBh and ¢o$h gqulval?Ert8 2024 2023 C8sh on hand Caah at b8nk 86,107 13 Cr•dltors'. amoynts falllng duo wllhln on• y￿1 2024 2023 Other trodllors AccrvaL4 9,593 93 hnslon artd otherathemel Dofln¢d ContrIb￿tIOn pkngion sch•me The charty operates a denned ￿nIllbU￿￿ penylon sefieme. The pÈnslan eo$l charge the year reprtss8nts ¢onlrlbulions poyable by charKy to the scheme ani* aM￿jnIed to e1.29512023- £1,138). Pag?13

DocJJsign Envelope ID.. A6826089-2DE24A51-9B17-60140D8OFgSA Sultan Bahu Centre Ltd Notes to the FlnanGial Ststements for the Year Ended 31 March 2024 IS ¢harlty 8tstus The chadiy ts Ilmlled by 3harg Incorpor8leEÈ In. 18 Fund4 Balartce tyt 1 Aprll 2023 In¢omlno r•sourc8$ Rosour¢8s gxpondod *lio¢e ot 31 March 2024 Unmstrfetod funds General 38,349 at 1 Aprll Z023 199.869 IneDmlng roBourc8B 102.634 8al#n¢è at 31 March 2023 Resour¢e$ expgnded Llnr•slrlct•d hJnd$ GenerBJ 117,143 119352 38.349 17 ANly¥ls of not aBsets bots¥e•n lunds 18 R8lat?d party transadlons Mr Sultan Flat Has$#n aTKI Mr Wtttn Nl8z Hassan, tr￿te&S of Ihe thaAty are atso tru8te¥s of Hauat Sullan B8hu Trukt. The accounts Includg.. Rent È12.00012023.. £12.0001 Management chaffjes £12,Ot)D12023.' £12,orK>i Page 14