Company raglstration numbw.. 07101073 Charity ￿gIstratIOn number.. 1137312 Sultan Bahu Centre Ltd IA company limited by sharo capitsll Annual Report and Financlal Statom•nts for the Year Ended 31 March 2025 Sultan Bahu Centre Ltd Contents R8f8rènce and Admink8tralive Details Stratsg4c Rep)rt TwstO05' Report Statement of TTUStees' Re5ponsitAlities Independent Examinerfs Report statement of Financial Activitie5 Balance Sheet Note5 to the Financial Statements 81014 Sultan Bahu Centre Ltd ReferenGe and Administrative Details Trusts•s Mr Sultan Fi8z ul Ha5san Mr Suttan Niaz ul Ha5$8n Mr Mohammad Ramzan Prlnclpal Offlc• 962 Alurn Rock Road Ward End Biryningham West Midlands B8 2LS R•glst•rod Offi¢0 962 Alum Rock Road Ward End Birmingham West Midlands 88 2LS Company R¥glstr#tlon Number 07101073 Charfty Reglstratlon NumI￿r 1137312 Bankers HSBC 8ank Pi¢ PO Box 68 130 New Str60t BirmiThJham 82 4JW Indopènd•nt Examlner Nasir Rafiq Dua Governance 123-131 Bradford Street Bradford Court Bimiingham 9120NS Pago 1 Sultan Bahu Centre Ltd Strat8glc Report for the Year Ended 31 March 2025 Thè trustees. who a￿ directors for the purpose5 of company law. present their strategic report for the year ended 31 March 2025, In complian¢0 with s414C of the Companie5 Act 2006. A¢hl•vomonts and prtgmmnce The charity has continued to 3¢hiève its diarflabl& puTpose5 and meet its development largels thi5 year. The pro￿$ of upgrading systems, procedures and polidès lo ènsure Impmved sefytce delivery, tsp?nnos5, tr8nsparency and accountability has continued over the year, and significant milestones have been reached. Eyenln9 ind Wgok?nd Supplemgntary Educallon The charity prowles Supplementary da5ses primarity for children befv4een 6 and 11. The number ol children attending thes& supplementary classes has $ubslanlially increased over the last years. and during the last year, In the region tsf four thousand children attended classes throughoLrt the nefv4ork. Children are offered a broad-based and Iradilion31 Islarnic edu¢81ion based on the Sufi prinaples of ènriching the spiritual stale. serving hvrnanity. and pe#￿Tu1 co-existence with others. The charity is committed to developing users so that they can be upright Muslims and law-abiding utszens who make a valuablè contribution to the UK. In addition, 5upplemenlal dasses are offered in English and Maths to support school achievèment. Intemal assessmenis a￿ earried out regularfy, which has aided in rneasuring improvement and strategizing to build on the success of the achievements. W0￿h1p and l$laml¢ Edu¢atlon The charity 1$ committed lo promding ts(ililies for regular worship and opportunities for its users to develop their knowledge and practice ot Islam. It is also committed to brlnging tts users a matufe. we114eveloped fom) of 8ribsh Islam appropriats lo th& $ouety in whith they live and work. The directors consider the charity's achlevements during the year satisfactory. Mo$qu• Ext•n8lon t)uring the year, the chadty continued lo prtsyre$s plans lo extend the mo$qu& in order lo improve facil￿e3 and in¢rea$e ¢apacity for the benefrt of the local community. Fundraising activities were Lmdertaken throughout the period and enabled lh6 commen¢emenl and continuation of the extension works. Progress has been made during the year, supported by donations and communrty engagement, and a substantial proportion of the planned work has been carried oul. FSnanclal Tovlew During the year the charity rai$$d £320k12024.. £200kl and spent £159k12024.. £135kl generatlng a nel In¢omo 01 £161k12024.. £65k}. The charity has ¢arried forward reserves of £264k {2024.' £103kl. Pollcy on rns•Thes The Charity ha$ sufficient rtrseths to Continue prowiding it5 planned Se￿￿8. Plan¥ for futur• In the noxt finanaal per¥od, the charity intends to continue fundraising activities to sUPPOrt the ongoiThJ mosque extension project. Sublgd to thè availability o! fiJnding and other relevant factor5. fvrther progre55 is expected to be made towards completion ol the works, wrth the aim of ènhancing the charity's ability lo deliver its charitable obje¢tive5. The slTale91¢ Teport was approved by Ihe trustees ofthe charity on . and signed on its behalf ty. Mr Sultan Niaz ul Hassan Trustee Page 2 Sultan Bahu Centre Ltd Trustees, Report The tru51ees, who are dire¢ttsr5 for the purpose5 of CLJmp8ny law, p￿sent the annu81 report together with Ihe finanaal statgm&nts and auditors. report of the Charitable company for the year ended 31 March 2025. OlJje¢ts andams The chanty's objedive and it5 principal activty to promote the provision of education and training, prepanng indiwduals for either fvrther education or employment. To provide sodal. leisu￿ and ¢ulbJral fadlth"8s lo Ihe resident of the Ward end area of Washwood Heath Ward. Birmingham and the neighbouthood. The building Is maintained and used lor this purpose. Publ1¢ benefft The actiwlies undertaken lo fvrther public benefft and discussed in the Stratsgic ￿pol. The trustees confirm that thay havè complled with the requirements of section 17 of ihe Charities Act 2011 to have due regard Its public benèfit guidance published by the Charity Commission for ErvJland and Wales. Grant maklngpolicies Grants are made to faith based charities that have similar ethos and ideology as the Charity. Strts¢turè, gov•man¢é and manag•m0nt N•turn of govemlng document Sultan Bahu Centre Ltd is a charilabk compary limlleles5 il is inappropriate to presume that the charitable company will Continue in business. The Irustees are responsible for ke6ping a¢Yaquat6 accounU'n9 racords that ara sufficiant to show and explain th• charital)ls company's transactions and disdose with reasonable accuracy at any tlme the financial ptssition of the charitable company and ènable thèrn to ènsure that the financial staternents comply with the Companies Act 2006. They are also responsible for $afegu8rding the assets of the charitable company and hence for iaking reasonable steps for the prevention and detectioo of fraud and other irregularities. Page 4 Sultan Bahu Centre Ltd Independent Examlner's Report to the trustees of Sultan Bahu Centre Ltd I report to tho charFty trustaes on my èxamlnatioft of tha acc¢unts of the charity for thè year ended 31 March 2025 whlch are set out on pages 6 to 14. R•sp•ctlv• r•sponslbllltl•s of trust••s and èxaminèr As the charity's trusteès of Sultan Bahu cent￿ Ltd land 3150 ts directors for the purp058s of company lawl you ar8 r&spon5ible for the preparation of the accounts in accordanca with the requirements of the Cornpanies Act 20061'th8 2006 Ad'l. Having satisfied mysell that the accounts of Sultan Bahu C&ntfa Ltd ar& not raouired lo be audited under Part 16 of Ihe 2006 A¢t 8nd are eligible for independent examination, I report in respect ol my examination of your charity's accounts as carried out undèr section 145 of Ihe Charities Act 2011 I'lhe 2011 Act'l. In carying out my examination I have followed the Directions given by th¢ Charity Comm15sion under section 14515llbl of the 2011 ACL Ind•p•nd•nt •xamln•Vs statem•nt Slnce Sultan Bahu Cèntr¢ Ltd's gross incorne èxceeded £250,000 your ex8miner musl bè a mernbor of a body listod in section 145 of the 2011 Act. l ¢onfim that l am qualifiod to undgrtake thg examination bec8use l am a rn9mb9r Of ICAEW, which 1$ tsne of the listed bodies. I have completed my examinatSon. I Confi￿ that no mattors have come to my attontion in connection with the examination giving m cause to believe.. att()unts"ng re¢ords wère not kept in respect of Sultan Bahu Centre Ltd as required by section 386 of the 2006 Ad,- cf 2. the accounts do not accord wth those records; or 3. the accounts dts not comply with the accounting requirement5 of section 396 of the 2006 Act other than gny rgquirèmenl that the accounts giv¥ a'true and fair Vl8w' which is not a maiter considered a5 part ¢1 an indèpèndgnt ¥xaminalon', or 4. the accounts have not been prepared in accordance with the methods and principle5 of the Statement of Recommended Practice for 8ccountin9 and reporting by charitie5 lapplicable lo charities preparing their accounts in accordanrx wth the Financial Reporting Standard applirabltr In thé UK and Republic of Ir*l8nd IFRS 10211. I ha￿ no oncerns and have corne acTO55 no other Matters in connection with the examinatyon to which attgnlion Should be drawn in this re in order to Ènable a proper understanding of the accounts lo be reached. Nasir ICAEW Dua Governance 123-1318Tadford Streel Bradford Court Birningha B120NS Page 5 Sultan Bahu Centre Ltd Statement of Financial Activities for the Year Ended 31 March 2025 (Includlng Income and Expenditure Account and Statement of Total Re¢ognised Galns and Losses} Unr•s1￿¢t8d nds Totsl 2025 Incom• and Endowm•nts from.. Donations and legaeiès 320,496 320.496 Total In¢orr 320,496 320,496 Expenditure on.. Charitable actwldès 1159,2971 1159.2971 Total expenditu 1159,2971 1159.2971 Nel income 161,199 161,199 Nel mvemenl in fur￿$ 161,199 161,199 R•conclllalion of funds Total Ibnds brought foTh¥ard 103,635 103,63S Total funds carried f￿ard 16 264,834 264.834 Unre¥trl¢t•d funds TotAI 2024 In¢om• and Endowm•nts from: Donations and18gaaèS 199,869 199,869 Totsl income 199,869 199,869 Expondlturè on: Charitable actvities 1134,5841 1134.5841 Total expenditure 1134,5841 1134,5841 Not income 65,285 65,285 Net movement in furKIs 65,285 65,285 R•eonclllatlon of funds Total funds brought forward 38.349 38,349 Total fvnds ￿rried lorwarEI 16 103.634 103.634 l of the Charity's activities derive from continuing operations during the above two Pgriod$. The funds breakdown for 2024 15 shown in note 16. Pag& 6 Sultan Bahu Centre Ltd (Registration number: 071010731 Balance Shéet as at 31 March 2025 2025 2ff24 Flx•d asséts Tangible assets 10 208.816 23.020 Current a890ts Debtors Cash at bank and in h*xl 11 12 52,610 59.466 86.107 112,076 91.107 Crodltoys.. Amounts f•lllng du• wlthln on• yoar 13 156,0581 110,4931 Net curr•nt 56.018 80.614 Net assets Fund$ of thg ¢harlty'. Unr•strlctèd In¢om•fvnds Unrestridèd ftjnds 264,834 103,634 Totsl funds 16 For the financial year ending 31 March 2025 the charity was enlftled to ￿eMptiOn from audit under sedion 477 of the Companies Acl 2006 relab.ng to small companies. Diredors, responsibilitN?s'. The mernber5 have not required the Charity to oblaln an audit of its accounts for the year in question in accordan￿ with secllon 476.. and The directors ackn￿WIedge thèir responsibilities for complying with the requirements of the Act wtth resp8cI to a¢¢ountin9 records and the Preparatlon of accounts. These accounts have been Prepa￿ In a￿Or￿anCe with the provision5 applicable lo companies subject to the small companle$ regime. The financial 51alements on pages 6 to 14 were approved by Ihg twslees, and authorised for issue on their behalf by.. nd signed on Mr Su118n Niaz ul Hassan Trustee Page 7 Sultan Bahu Centre Ltd Noles to the Flnanclal Statements for tho Year Ended 31 March 2025 1 Ac¢ountlng pollcies Summaryof signiff cant accounttng policl•s and k•y accountlng ostlmat•s The principal accounting policies applied in the preparalion ol Ihese financial statement5 are set out below. These policies have been ctsnsistently applied to all the year5 presented, unless otherwise slated. Statement ot eompjlan The financial statements have been prepared in accordance wth Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in th8 UK and Republic ol Ireland IFRS 1021 (effective 1 January 20151- (Charities SORP {FRS 10211. the Financial Reporting Stand8rd applicable in the UK and Republic of Ireland IFRS 1021. They also comply with the Compani8$ Act 2006 and Chariti¢$ Act 2011. 8asls of proparatlon Sultan 88hu Centr8 Ltd rneels the definition of a publi¢ benefit enb'ty under FRS 102. Ass•ts and liabillties ar8 initialty r•cogni3gd 81 histori¢al cost or tran$a¢lion value unlgS5 olhews8 slated in tho r•lgvanl a¢¢ounling ptsli¢y n¢t¥$. Golng ¢onc•m The Irustees consider that there are no material uncertainties about the charitys ability to continue as a gryng wncem nor any $ignth¢8nt area$ of uncertainty that affect the carying value of assets held by the charity. Exemptlon from preparlng a Cash flow slat•m•nt The charity opted to early 8dgpI Bulletin 1 published on 2 February 2016 and hav¢ Ih?refor¢ not [n¢lUd￿ 8 cash flow statoment In Ihgsa financial statèmènts. Income and endowments All Incom8 is raeognisèd oncg the charity ha$ enlitlemenl lo tho Ir>¢ome. it 1$ probabl* that tho In¢om• wlll ba raceivad artd thg amount ol tha incoma raceiv8bl* can bo Measured reliably. Donatlons andlwael8s Donations are recognised when the charity h8s been notthed In wrlting of both the amount and setuement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entiued lo the funds, Ihe inwme is deferred and not recognised until either those conditsons are ful￿ met, or the fulfilment of those conditions is wholly wlthin the control ol the charily and it is probable that those conditions ￿11 be fulfilled in the reporting period. ExpenditLrre All expenditure is recognlset1 once there is a legal or eonstru¢tivè obllgation to that expenditure, It Is probable settlement Is required and the amount can bè measured reliably. All costs are allocated to the applicable expenditure heading that aggregate sirnilar costs to thal category. Where costs cannot be d1￿C￿Y attributed to particular headings they have been allocated on a basis consis¢enl with the use of resources, with central staff costs allocated on the basis ol time spenl, and depfecialion charges allocated on ltre portion of the asset's use. Other support costs are allocated based on the swead of staff costs. Charttable acdvld•$ Charitable expenditure comprises those costs incuffed by the charily in the delNery ol its activities and services for its benefKiaries. It indude5 both costs that can be allocated directty io such activities and those costs ol an indirect nature necessary to support them. Page 8 Sultan Bahu Centre Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 Govgrnanco costs Those Indudo thè costs attrfbutable to thè charity's compliance wth constitutional and statutory requirements, including aud((, strategic management and trustees's meetings and reirnbursed expenses. Taxatlon The charity is ctsnsidered to P88S the tests Set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and IherefoTe it rneets the definition ol a charitable company for UK corporation tax purposes. Accordingly, the charity is polents'ally exempt from taxation In resp8cI of incomè or Gapital gains r8c8ived within catogories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Saction 256 of thè Taxation ol Chargeable Gains Act 1992, lo tho extent that such income or gain5 are applied gx¢lu$Nely to charitable purpos•s. Tanglbl• fixed assets Individual fixed assets costing £500.00 or rn0￿ aro inltially recorded at cost, less any subsequent accumulated depT¢ciation and $ubsequ8nt ac¢umulat¢d impairm8nt loss•s. Depreclatlon and amortlsatlon Depreciation is provided on tangible fix$d 8$sè1s $0 a$ to wrfte off thè cost or valuatlon. less any estimated residual vaiuo, over their 8xp6cled useful economic life as follows.. Tangible Assets.- 8.5% Tr?d¥ debtors Trade debtors are amounts due from customers for merchandise sdd or 8ervic85 porfomi•d in th$ ordinary course of busin&ss. Trade debl¢r$ 8r• recogni$ed initially at thg Iran$a¢lion pric•. are subsequently measured at aMOr￿'Sed cost using the effectlve inlerest m8thod. le$s PTovi$ion lor impairmènt. A provision lor the impairment ol trade debtors is established when Iherg is objective evld?nee that the eharity will not be able to collact all amounts du6 according to the original terms of the receivabl¢8. Cash and cash equlvalents Cash and cash equivalents eomprise cash on hand and call deposits. and other short-tenn highty liquid investrnonls that ar¥ readi ¢onveitible to a known amount of cash and are subject to an insignificant risk of change in value. BorrovAngs Interest-bearing borrowings are inttially recorded at fair value, nèl of Iran$Èction ¢osts. Intèr8St-b•arfng borrowings are subsequent carried at amortised cost. with the difference betyveen the proceeds, nel of transaction costs, and the amount due on redemption being recognised 8$ a ¢h8rg0 ¢0 thè Stslement of Financial A¢tivitios ovar th& pèriod of the relevant borrowing. Interest exp¥n$* 1$ recogni$ad on tha b8$is of the effective Int&rest method and is included in interest payable and $imi18r¢harges. Borrowings are dassified as curTent liabilities unless the chaity has an unconditional rlgttt to delar $ottlèm•nt of the liability for at loast twelve months after the reporting dale. Pago 9 Sultan Bahu Centra Ltd Notes to the Financial Statemonts for tho Year Ended 31 March 2025 For•lgn gxchange Transactions in forèign currendas ara rgcord8d at the Tale of exchange at the dale of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balanco sheèt datè art reported at the r8185 of exchange pr8vailin9 at that dale. Thè re$uJts of overseas operations are Iranslatad at the avèraga rat&s of ox¢hang9 durfn9 th$ pèriod and thèir balanc• sheets at the rates ruling at the balance Sheet date. Exchange differences arising on translation ol the opening net assets and results of overseas operations arB TeP¢rted in other comprehensive income and accumulated in equity (attributed to non•conlrolling interests as appropriatal. Oth8r$x¢h¥nge differersces are recognised in the Slatement of Financial ACIN￿0$ in the period in which they arise except Icr. 1} exchange drffer8n￿s on transactions ènlorod Into lo hedgg Certain foreign currency risks (see above),. 218xchange differenc8s adsing on gaSns or loss•s on non-mondary it¥ms which a￿ ro¢0gni$8d In otP*r eomprehonsNe Ir￿me.. nd 31 in the casa of thg ¢on$olid8tèd financlal statements, exchange differences on monetary items receivable from or payable to a foreign operation for which setuement is nèithgr plann9d nor likoty to OCCUT Itherefor9 lorming part of tho nel invgstrnent in the foreign operalionl, which are recognised in othar compr8hansivÈ ineomè and reportèd under 8quty. Fund $tru¢ture Unrestricted income f(rnds a￿ g*noral fund3 Ihat are available for use at the trusiees's discretSon in fUrtherar￿ of the objedves of the charity. Ponslons and othor post retirement obligations The charity oparatas a d6fined contribution pension stheme whi¢h is 8 pension plan under which fwed Contributions are paid into pension fund and the charity has no legal or construclive gbligation to pay further contribution5 even if the fund does not hold suffiaenl assets lo pay all employees th6 benef51s ralating to grnployotr seNi¢e in th¢ current and prior p¢riod¥. Contributions to definad contrlbutk)n pl8n$ are reco9nised in the Staternent of Financial Activities when they are due. If contribution payments exceed the contributlon due for servic8, the excess is recognised as a prepayment. 2 Incom• from donatlons and ￿a¢10s Unmtrf¢tod funds Total 2025 Totsl 2024 General Donation8 and legacies: Donations Gift aid redaimed 272.886 47.610 272.88fj 47.610 ,199,869 Page 10 Sultan Bahu Centre Ltd Notes to the Financial Statements forthe Yaar Ended 31 March 2025 3 Exp•ndbiur• on charitablo a¢dviti Unr•strfct•d funds Total 2025 Total 2024 GengTJI Staff costs Rent and Ratès Depreaation, amortisatlon and r)Ihgr Similar o)sts Governance costs Light , Heat and Power 89,452 32,546 19,398 2.100 9.299 6,502 89,452 32,546 19,398 2,1fKJ 9,299 6,502 79.851 31.052 2.138 10,082 7,561 4 Analysls of gov•rnane• and $upport ¢osts G0￿manCe costs Unrgstrldgd funds Total 202S Total 2024 G•n•rnl Independent examiner fees Exarninatson ol the financial statemenis L6gal fees 2,100 2,1¢XI 1,740 2,160 5 Nèt incomingloulgolng resourc Net Inwming resources forthe year indi*Ja'. 202S Depreciaiion of fixed assets 6 Truste•s r•muneratlon and oxponst$ No trustees, nor any persot15 eonn8cted wlh thgm, have received any rernunerau'on from the chafity during the year. Page 11 Sultan Bahu Centre Ltd Notes to the Financial Slatements for the Year Ended 31 March 2025 7 Staff costs The aggregate payr￿1 costs were as fdlows.. 2025 2024 Staff co¥ts durlng the year ware: Wages and salaries Social security cosls Pension costs 84.045 3,995 1,412 74,850 3,7( 1.295 No ernployee received emoluments ol mor8 than £60.000 during thg yèar. 8 T•xation The charity is a registered charity and Is therefo￿ $x¢mpt from twlK)n. 9 Ind•p•nd•nt •xamln•rfs r•munèrAtion 2025 2024 Examlnation ol th• flnaneial s￿t￿n￿¢S P899 12 Sultan Bahu Centre Ltd Notes to the Flnancial Statemenls for the Year Ended 31 March 2025 10 Tangiblg fix•d ass•t¥ other tanglble flx•d ass•1 Total Al 1 April 2024 Addits'ons 51,915 205,194 51,915 205,194 At 31 March 2025 257,109 257,109 D•pr•clatlon At 1 April 2024 Charge fox the wr 28,895 19.398 28,895 19,398 Al 31 March 2025 48,293 48,293 14•t IK*ok v•lu• At 31 March 2025 208,816 208,818 Al 31 March 2024 23,020 23,020 11 D•biors 2025 2024 Other debto 12 C•$h Jnd ￿$h equivalents 2025 2024 Cash on hand Cash al baf 2.835 56.631 85,739 13 Crèdltors= amounts falllng due wlthin on• ymr 2025 2024 er creditors Attwals 9,593 1,500 14 Penslon and oth•r schemes O•fin•d contrfbullon ￿nSIOn schern• Th? charlty opgrat95 a defined contribution pension scheme. The pension Cost charge for th$ ytsar rspresents contribuUon$ payable by the charity to the sch8m& and 8mounled lo £1,41212024- £1,295). P899 13 Sultan Bahu Centre Ltd Notes to the Financial Statements forthe Year Ended 31 March 2025 15 ChaHty statu¥ The ¢harity 15 limited by share capital, incorporated in . 16 Funds Balanc• at 1 April 2024 In¢omlng rosources Resour •xp•nded Balanco at 31 Ma￿h 2025 Unrestrlct•d funds Genoral Balan¢e at 1 Apdl 2023 In¢omlDg resou￿•¥ Resources gxponded Balance at 31 March 2024 Unr¥*trl¢t¢d fund$ General 17 Analys1$ of n•t ass•¢s b•￿￿n funds Unr•$trlctod fvnds Total funds at 31 March 2021 G•nwal Tangible fixed assets Current 8$5ets Curr&nt liabilitia$ 208,816 112,076 {56,0581 208,816 112.076 156,0581 Total net assets Unrestrfcted fijnds Total funds at 31 March 2024 Gènèral Tanglble flxed assets Current a55ets Current li8bililie$ 23,020 91,107 110,4931 23.020 91.107 110.4931 Total net as$gts 18 Relat•d paity transadon• Mr Sultan Fiaz Ha5$8n and Mr Sultan Niaz Hassan, trustees of the charity are also Iru51ees of Hazral Sultsn Bahu Twsl. The accounts indude.. Rènt £12.00012024.' £12,000) Management charges £12,00012024.. £12,000) Pagg 14