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2025-03-31-accounts

Charity number: 1139201

Company number: 07436270

(England and Wales)

The Abrahamic Foundation

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 March 2025

The Abrahamic Foundation Contents Page For the year ended 31 March 2025

Report of the Trustees 1 to 17
Independent Examiner's Report to the Trustees 18
Statement of Financial Activities 19
Statement of Financial Position 20
Notes to the Financial Statements 21 to 27
Detailed Statement of Financial Activities 28 to 29

The Abrahamic Foundation Report of the Trustees For the year ended 31 March 2025

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 March 2025. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Statement on public benefit

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

FINANCIAL REVIEW

Total income for the period amounted to £799,457 and the principal funding sources were charitable donations of £491,645.

Total expenditure totalled of £340,585 and of this £137,101 is for wages and salaries.

Reserves

Reserves The Trustees are of the opinion that the Balance Sheet discloses funds adequate for fulfilling the charity's obligations. The appropriate level of free reserves, not invested, is determined to be three months of operation costs.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Governing Document: The Abrahamic Foundation is a charitable company registered with Company House (Reg no: 07436270) and Charity Commission (Reg no: 1139201), governed by a memorandum and articles of association incorporated on 11 November 2010.

Organisational Structure: The Charity trustees, who serve without remuneration, are responsible for the general control and management of the charity. The trustees meet quarterly to make decisions related to the organisation's facilities and activities.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity The Abrahamic Foundation Charity registration number 1139201 Company registration number 07436270 Principal address 215 High Street Smethwick West Midlands B66 3AH

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Dr Syed Mutaheer Ali Mr Mohammed Shakeeb Mr Nasir Rafiq (Appointed: 07 July 2020) (Resigned: 18 July 2025) Mr Nasir Zameer Akhtar Mr Ricky Bains Mrs Nadyia Husain Mrs Ritu Chadda Mr Zahir Hussain

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Trustees' Report for The Abrahamic Foundation: 2025

Introduction

  1. This report provides an overview of our organisation’s key activities, achievements, and financial performance during the past year.

Throughout the year, AF remained devoted to its mission of fostering interfaith understanding, promoting community engagement, and providing fundamental services to the local community. We have continued to build on our strong foundation and expand our reach, making a positive impact on the lives of numerous individuals and families.

including BMC (Birmingham Muslim College), ADQA (Ad-Dani Quran Academy), The British Majlis of Arbitration & Family Reform, Eiddy Youth, Outreach& Da’wah, Muslim Traveller, Imams Ofice - Masjid, Ramadan, and Relief Campaigns. We have successfully implemented a range of programmes and initiatives that address the requirements of our community and promote social cohesion.

We would like to express our sincere appreciation to our staf, volunteers, supporters, and partners for their staunch commitment and dedication to our mission. Their contributions have been treasured in enabling us to achieve our goals and make a lasting diference in the lives of others.

Departmental Highlights

BMC (Birmingham Muslim College)

The Birmingham Muslim College has undergone a considerable renovation in recent years, reflecting a renewed pledge to providing high-quality learning. Changes in management have led to a change in the college's vision, resulting in the introduction of pioneering courses that meet the evolving needs of students and the community.

of modern society.”

From September 2024 to July 2025, Arabic language courses & Quran classes and seasonal short courses were the focus of BMC with little emphasis being placed on the Islamic Studies Diploma as can be seen below. Courses that were delivered in the academic year 2024/25:

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----- Start of picture text -----
Sep 2024 – July 2025 No. of Attendants
Hajj Training 95
Supporting Children 14
with autism
Islamic studies diploma 42
(Yr1)
Islamic studies diploma 14
(Yr2)
What is islam? 4
Last 15 Surahs course 5
Seerah course 4
2 Pillars course 6
Foundation of Islamic 14
parenting
1st Annual Fiqh 100
Conference 2024
----- End of picture text -----

Academic year 2024/2025

----- Start of picture text -----
SEPT IS DIP: 07/09 T1 START OCT 26/10 NOV IS DIP: 02/11 H/T DEC IS DIP:
21/12 EXAMS T1
WORKSHOP DR FULLA
ISLAMIC PARENTING
JAN IS DIP: 11/01 T2 START FEB 15/02 MAR RAMADAN APR IS DIP:
26/04 EXAMS T2
SHORT COURSE: 2 PILLARS
COURSE (SAWM & ZAKAT) Arabic
Language Level
1 (10 weeks)
MAY IS DIP: 03/05 T3 START JUN 07/06 IS DIP: EID JUL IS DIP: 26/04 EXAMS T3 AUG
& GRADUATION
31/05 STUDENTS CONFERENCE:
Contemporary Fiqh Issues INTERNATIONAL CONF.
SHORT COURSE: FIQH HAJJ
Halal Industry
----- End of picture text -----

The academic year 2024/2025 ended with the hosting of the UK Fatwa Committee meeting, followed by a public summit which marked a strong end to the year’s activities.

Shaykh Mohammed Ali Belaoo who joined in January 2024, continued with his renewed vision and direction to our existing mission:

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modern society.”

Vision

Producing Imams, Du‘at (callers to Islam) and scholars through:

  1. General courses

  2. Specialist scholarship training

With the new vision in mind, all Qur’an courses were transferred into the Ad-Dani Qur’an Academy, allowing for elevated focus and development in Qur’anic studies. Arabic Language classes have now restarted following the appointment of Shaykh Riyadh as the new Arabic instructor. In addition, a new curriculum and a partnership with an international school in Morocco have been created and will be implemented once capacity allows.

Key features

A key future objective for the BMC is to become accredited. The core curriculum will remain; however, accreditation will add value to the current courses we ofer as well new courses such as GCSEs & A-Levels. This will also become a stronger income stream as the prices charged can be increased for accredited courses.

In anticipation for future accreditation, the following changes have already been made to the Islamic Studies Diploma:

- Ad Dani Quran Academy

Ad-Dani Quran Academy was established in February 2024 to bring all Quran recital and reading programs under one unified umbrella. This includes services formerly under the Birmingham Muslim College (BMC), such as Qaida and Tajweed classes, along with the Lighthouse Madrasah. The academy’s mission is commitment “to developing a vibrant Quranic culture and producing strong Huffadh among the community.” With the arrival of Shaykh Mohammed, the academy has adopted a clear and inspiring vision:

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To provide enriching environments for children and adults to engage deeply with the Qur’an through expert guidance and structured learning.

Current Programmes

----- Start of picture text -----
Programmes No. of students
Lighthouse Madrasah 159
Introduced Ad-dani Quran Acedemy 100
Summer Hifdh Camp 2024 25
Weekend Adult Hifdh Class 7
Full time Hifdh Class 13
Brothers Tajweed Class 14
Sister’s Qaidah Class 33
Weekend Quran Camp
Surah Kahf Memorisation Challenge 6
----- End of picture text -----

Achievements

Ad-Dani Qur’an Academy successfully implemented its planned initiatives for the year, expanding its services and delivering a wider range of programmes to meet the diverse needs of our community. The following were achieved during the year:

o New Courses:

o Monthly Events and Programmes:

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Lighthouse

o Pre-Eid Henna Night

A special Pre-Eid Henna Night was held on Friday, 14th June, bringing the community together in celebration ahead of Eid. The event featured henna art, social activities, and festive preparations. All proceeds from the evening were dedicated to supporting our New Masjid Expansion Project, contributing to the growth and improvement of our community facilities.

o Ramadhan Fundraising

During the blessed month of Ramadhan, Lighthouse students actively participated in fundraising eforts for the Lighthouse Madrasah Expansion Project. Through their dedication and generosity, they successfully raised a remarkable total of £10,616 to support the development of the Madrasah.

Furthermore, Lighthouse Madrasah Students raised funds during Ramadhan 2025 to support the Abrahamic Foundation’s Youth Centre, Da’wah and Outreach Hub project.

In addition to their fundraising for the Madrasah expansion, students also raised funds to continue sponsoring 12 Palestinian orphans for the year, ensuring ongoing support for their education, wellbeing, and essential needs.

In May 2025, students who raised £500+ during Ramadhan enjoyed a reward trip to Inflatanation, followed by a meal at Peppers, in recognition of their fundraising success.

o Annual Madrasah Eid Party

Students and staf came together in May 2025 to celebrate Eid at the Madrasah’s annual Eid party. The day was filled with fun, laughter, and festive activities, creating a joyful atmosphere for everyone to enjoy after a month of Ramadhan.

o End of Year Presentation

The Madrasah marked the end of the academic year in July 2025 with a special presentation celebrating the hard work and accomplishments of our students. Throughout the year, we also held mini assemblies at the end of each half term, where students had the chance to perform, share their talents, and receive recognition for their achievements.

o Kidz4Kidz Campaign

Students took part in the Ummah Welfare Trust’s Kidz4Kidz Campaign in October 2025.

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Eiddy Youth: Excellence in Deen and Dunya Youth

initiatives under the name Eiddy Youth (Excellence in Deen and Dunya Youth)

1- Lickey Hills Country Park : 21 Attendants

8- December Youth Escape: 35 Attendants

10- Family funday: 65 Attendants

12- Kids Crew : 30 Attendants

The Holiday Activities and Food (HAF) programme

Programme Highlights and Participation

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Tarbiyah and Development Programmes

In July of this year, we successfully completed two pivotal Tarbiyah and development programmes: Boys 2 Men and YTMP (Youth Tarbiyah and Mentoring Programme), which was later renamed Muslim Youth Escape. Both programmes were well-received, marking them as promising initiatives aimed at nurturing the spiritual, personal, and social development of our youth.

Programme Overview and Participation

o Boys 2 Men

This programme was designed for boys aged 16-18. This year, the programme garnered 8 participant. Sessions were held on Friday evenings, covering a diverse range of topics, including:

o Muslim youth escape

Muslim Youth Escape (formerly YTMP): This programme, catered to both boys and girls aged 1116, attracted 35 participants this year, an increase of 13 more participants compared to last year. The curriculum was varied, with weekly topics including:

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Key Features

A unique and impactful element across both programmes was the "Meet Your Community" segment. This initiative invites local professionals and musallees to deliver presentations about their careers and life experiences, including lessons learned from personal challenges. This has provided participants with relatable role models, fostering inspiration and a sense of connection with their community.

Community Outreach Initiative

In March, participants from both the Boys 2 Men and Youth Tarbiyah and Mentoring Programme (YTMP) actively engaged in a meaningful community outreach initiative. They prepared and packed food parcels, delivering warm meals to residents of the local care home at Ash Lodge on Londonderry Lane.

This initiative not only provided practical support to the care home but also instilled a sense of responsibility, compassion, and community service in the youth involved. It served as a powerful reminder of the importance of giving back and building connections within our local community.

Growth and Future Prospects

The success of the cycle has led to increased interest in both programmes for the current September intake:

approaches, learning what worked best for our participants. Both programs have laid a strong foundation for continued growth and impact, as well as a potential to become a national initiative in the years ahead.

Girls in Faith together

The G.I.F.T Halaqah (Girls in Faith Together) is a weekly gathering tailored for girls aged 1221.G.I.F.T) This programme provides a safe and nurturing space for young women to strengthen their faith, build friendships, and develop skills. This year we had a total of 52 attendants. This initiative provides a unique opportunity for young women to connect with female scholarly role models, fostering an environment of spiritual growth and sisterhood. The sessions also include time for bonding over a meal, strengthening the sense of networking and support among participants. The halaqah aims to nurture faith, build confidence, and create a safe, inspiring space for young women to develop holistically in both Deen and Dunya.

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Holiday Activities and Food (HAF) Programme

The HAF programme has been highly impactful, engaging approximately 125 children between the ages of 6-16 across all its sessions to date.

These initiatives have provided a safe, structured, and stimulating environment for children in the Sandwell/Birmingham area during school breaks, helping to foster skills, build confidence, and ensure access to nutritious meals. They remain a vital part of our mission to support and uplift the youth in our community.

The Holiday Activities and Food (HAF) programme has been a cornerstone of our youth engagement strategy, providing enriching experiences for children eligible for free school meals. Funded by Sandwell, the HAF programme runs during each half-term break, including the summer, and currently in December. These sessions are designed to support children and families by combining fun, educational activities with essential nourishment.

Programme Highlights and Participation

The HAF programme has been highly impactful, engaging approximately 125 children between the ages of 6-16 across all its sessions to date.

These initiatives have provided a safe, structured, and stimulating environment for children in the Sandwell/Birmingham area during school breaks, helping to foster skills, build confidence, and ensure access to nutritious meals. They remain a vital part of our mission to support and uplift the youth in our community.

The British Majlis of Arbitration of Family Reform

‘A grassroots reform committee that aims to uphold Muslim family stability and community unity by assisting families and community members in attaining happiness, clarity and security in all areas of life.’

The British Majlis was oficially opened on 1 May 2024 and has been a key highlight for the Abrahamic Foundation. Below is a snapshot:

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----- Start of picture text -----
Snapshot: 01/05/24 – The Majlis has been a significant addition to the services ofered by the Abrahamic
031/03/2025 Foundation. Previously, ad hoc queries would come to the ofice and handled by
imams via an informal chat/phone call during allotted appointments. The Majlis has
Applications: 55 completely revolutionised how we handle common queries & support complex
issues
Cases Handled: 35
Business Arbitration It has provided a systematic way to deal with problems and provide tangible
1 solutions as the Majlis has the authority to give rulings that are efective in shariah,
such as initiating a Nikah, dissolution of marriage and judgements in arbitration.
Consultation 9
The uptake has been steady, but this is due to limited marketing and social media
Counselling 2
presence, however this has allowed us to adjust to the new processes without being
Divorce 4 overwhelmed.
Khula 2
Looking Forward Year 2025/26
Inheritance 1
1. Budget for marketing key services:
Nikah 9 1. Nikah and addition of Civil Marriages
Fatwa 4 2. Business Arbitration
Family Mediation 3 3. Wills
4. Family Mediation
2. Create strategy for reducing unrealised income.
3. Create financial dificulty fund: £5-£10k
----- End of picture text -----

Muslim Travellers

The religious tour of Muslim Traveller was successfully organized and managed. All travel arrangements, including accommodation, transportation, and religious guidance, were provided by Muslim travellers. The tours was conducted smoothly, and the pilgrims completed their Umrah/hajj etc in a comfortable and well-organized manner under the supervision of the Muslim traveller team.

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Easter holidays Umrah Summer Holiday Umrah 27 July-10 Aug (14 days) With Shaykh Idris Kennedy Hajj 2024 Molana Nasir Akhtar December Umrah 23 Dec -5 Jan (14 days) Molana Nasir Akhtar

Outreach workshops

----- Start of picture text -----
Workshop Date Summary
Bima Women Health 2 [nd ] Feb empowering women with health resources, 35
event 2025 support, and education, and your help could
make a huge impact in our community
Mind Savers Workshop Sunday 5 Pillars for better mental health 15
17 nov
2024,
Sen Support Group for 4th An outreach event for the SEN Support Group 5
mums Dec for Mums provided a space for mothers of
2024 children with special educational needs to
connect, share experiences, and access
practical advice and local resources
Foodbank The foodbank operates in collaboration with 200 Bags
Islamic Relief, which provides funding to
purchase and distribute weekly food parcels
to vulnerable families.
----- End of picture text -----

Bima Women Health event

On 2nd February 2025, a Women’s Health Event was held in partnership with BIMA , empowering women through health education, resources, and community support.

Mind Savers Workshop

On Sunday, 17th November 2024, students participated in the Mind Savers Workshop, which focused on the 5 Pillars for Better Mental Health. The session provided practical strategies and guidance to support emotional wellbeing and resilience among participants.

SEN Support Group for Mums

On 04/12/2024 An outreach event for the SEN Support Group for Mums provided a space for mothers of children with special educational needs to connect, share experiences, and access practical advice and local resources. The event supported community building and raised awareness of SEN-related challenges.

Foodbank

The foodbank operates in collaboration with Islamic Relief, which provides funding to purchase and distribute weekly food parcels to vulnerable families. Parcels are provided regularly during both summer and winter periods, ensuring ongoing support for those in need.

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Appeals

– Masjid Masjid Ummah

milestone in the journey of Abrahamic Foundation as the organisation’s mission centres around the Prophetic Mosque being the locus and directing impetus for all its activities and services. Generally, the Masjid aims to

Sister Department( Newly introduced by Shaykh Mohammed belao )

----- Start of picture text -----
Event Time Summary Attendees
Weekly sister’s Every Monday 11am - Journeying to Allah - a 23
Halaqa 12pm with Ustadh weekly sisters halaqa
Sara
Sister’s seerah and Started on 22 june Listen, learn and 10
Cai Morning reflect on some of the
magnificent moments
that occurred in the
life of the Prophet
Muhammad
Tranquil Nature walk FRIDAY 3jan 2025 AT 20
(fpr sisters only) 10AM
----- End of picture text -----

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----- Start of picture text -----
Disconnect 2 Sunday 23rd Feb Talks delivered to 30
reconnect 2025 prepare us mentally,
spiritually and
physically for the
blessed month of
Ramadan
Mufti Liaquat Zaman -
Connecting to the
Qur'an
Shaykh Nasir Akhar
-
Seize the Opportunity
-
Using Ramadan to
break bad habits
Shaykh Dr
Mohammed Belaoo -
Q&A session
Legacy of Change - Tuesday 18 February Sister Lauren Booth 40
Striving for a better 2025 Ustadha Umm
future - Sisters Dujanah
Conference
Shaykha Hanadi
Khodr
Hosted by Dr Amira
Omar
Sisters' Daily Quran Wednesday 9 [th ] April, Henna - Snacks - 35
Khatam Challenge! 2024 Sweets - Toys
Sisters Pre-Eid Henna Friday 14 [th ] June, 2024 Henna - Snacks - 45
Day Sweets - Toys
----- End of picture text -----

Jummah

The Jummah khutbas were altered to follow a series model, where topics are spoken about over several weeks to give some coherence and structure to the weekly message received by the congregation. The Khutbah series have been:

  1. Branches of Iman Series

  2. Major Sins Series

  3. Qur’ran Series

The second jummah was maintained to cater for those at school/college & work.

Reading & Ijaza of Ash-Shifa: 20 attendants

Disconnect 2 reconnect: Talks delivered to prepare us mentally, spiritually and physically for

the blessed month of Ramadan Mufti Liaquat Zaman - Connecting to the Qur'an Shaykh Nasir Akhar - Seize the Opportunity - Using Ramadan to break bad habits Shaykh Dr Mohammed Belaoo - Q&A session: 30attendants

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Ramadan and Iftar Activities

Eid

Zaytuna Masjid

Ramadan

During the month of Ramadan, the masjid ofered talks after 10 rakahs each day and had guest reciters in the last 10 days

Others talks from 2022-2025 include:

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Ramadan 2023 Orphan Sponsorship

orphans in Palestine. Thanks to the generosity of our parents and families, we were able to continue this vital initiative, providing much-needed support to these vulnerable children.

Ramadan Fundraising for New Masjid Appeal

Inspired by the Prophet Muhammad's example of generosity, our students participated in a fundraising campaign to support the construction of a new masjid. They collected donations from family, friends, and neighbour’s, demonstrating their commitment to their community and their faith. Through their eforts, the Madrasah raised an impressive amount.

Iftar

Iftar Programmes: Organised Iftar programmes and community meals during the month of Ramadan.

Other achievements this year saw:

Conclusion

The Abrahamic Foundation's commitment to serving the community and promoting interfaith understanding remains unwavering. Through the dedicated eforts of our staf, volunteers, and supporters, we have made significant progress in achieving our goals. We look forward to continuing our work and making a positive impact on the lives of individuals and communities.

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The Abrahamic Foundation Report of the Trustees Continued For the year ended 31 March 2025

Independent examiner

Muhammad Aswani FCCA Mibsons Limited Chartered Certified Accountants 51 Coopers Road Handsworth Wood Birmingham B20 2JU

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 15 December 2025 Mr Zahir Hussain

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The Abrahamic Foundation

Independent Examiners Report to the Trustees For the year ended 31 March 2025

I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiners statement

Since the Charitable company'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 by virtue of my membership of , which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Muhammad Aswani FCCA

Mibsons Limited

Chartered Certified Accountants

51 Coopers Road Handsworth Wood

Birmingham B20 2JU

15 December 2025

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The Abrahamic Foundation

Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 March 2025

Notes Unrestricted Restricted 2025 2024
funds funds
£ £ £ £
Income and endowments from:
Donations and legacies 2 176,582 537,294 713,876 624,266
Charitable activities 3
Community services 82,059 - 82,059 57,223
Investments 4
Bank interest receivable 652 - 652 92
Other income 5
Room Hire 2,870 - 2,870 6,400
Total 262,163 537,294 799,457 687,981
Expenditure on:
Raising funds 6
Costs of generating donations (29,439) - (29,439) -
and legacies
Charitable activities 7/8
Community services (278,977) (61,608) (340,585) (265,974)
Total (308,416) (61,608) (370,024) (265,974)
Net income/expenditure (46,253) 475,686 429,433 422,007
Reconciliation of funds
Total funds brought forward 818,427 - 818,427 396,420
Total funds carried forward 772,174 475,686 1,247,860 818,427

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Registered Number : 07436270

The Abrahamic Foundation Statement of Financial Position As at 31 March 2025

Notes
14
15
16
within one year
ies
after more than one year
17
18
18		 2025
£
1,513,164
1,513,164
3,320
326,001
329,321
(7,125)
322,196
1,835,360
(587,500)
1,247,860
475,686
772,174
1,247,860		 2024
£
1,240,131
1,240,131
1,002
70,715
71,717
(15,921)
55,796
1,295,927
(477,500)
818,427
354,626
463,801
818,427

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Mr Zahir Hussain Trustee

15 December 2025

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The Abrahamic Foundation Notes to the Financial Statements For the year ended 31 March 2025

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘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 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

The Abrahamic Foundation 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 note(s).

Going concern

At the time of approving the financial statements, the trustee have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustee continue to adopt the going concern basis of accounting in preparing the financial statements.

Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity, and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes.

Restricted funds are those which are to be used as per specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund.

Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Resources expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings 1% Straight line Plant and Machinery 20% Straight line Motor Vehicles 20% Straight line

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The Abrahamic Foundation Notes to the Financial Statements Continued For the year ended 31 March 2025

2. Income from donations and legacies

Donations received
Grants received
Gifts in kind
Analysis of grants received
FOUNDATIONS 4 THE FUTURES
ISLAMIC RELIEF
S.C.V.O WARM SPACES
SANDWELL MBC - HAF GRANT
3. Income from charitable activities
Unrestricted funds
Community services
Educational services
4. Investment income
Unrestricted funds
Bank interest receivable
5. Other income
Unrestricted funds
Room Hire		 Unrestricted
funds
£
88,649
-
87,933
176,582		 Restricted
funds
£
402,996
134,298
-
537,294		 2025
£
491,645
134,298
87,933
713,876
2025
£
-
107,642
-
26,656
134,298
2025
£
82,059
2025
£
652
652
2025
£
2,870
2,870		 2024
£
559,761
64,505
-
624,266
2024
£
1,900
29,600
3,740
29,265
64,505
2024
£
57,223
2024
£
92
92
2024
£
6,400
6,400

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The Abrahamic Foundation Notes to the Financial Statements Continued For the year ended 31 March 2025

6. Expenditure on generating donations and legacies

Unrestricted funds
Donations
7. Costs of charitable activities by fund type
Community services
Support costs
8. Costs of charitable activities by activity type
Activities undertaken directly
Community services
9. Analysis of support costs
Governance costs
10. Net income/(expenditure) for the year
This is stated after charging/(crediting):
Depreciation of owned fixed assets
Accountancy fees
Staff pension contributions		 Unrestricted
funds
£
274,636
4,341
278,977		 Restricted
funds
£
61,608
-
61,608		 2025
£
29,439
29,439
2025
£
336,244
4,341
340,585
2025
£
340,585
2025
£
4,341
2025
£
15,857
1,750
1,713		 2024
£
-
-
2024
£
263,171
2,803
265,974
2024
£
265,974
2024
£
2,803
2024
£
9,722
1,715
1,725

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The Abrahamic Foundation Notes to the Financial Statements Continued

For the year ended 31 March 2025

11. Staff costs and emoluments

Total staff costs for the year ended 31 March 2025 were:

Total staff costs for the year ended 31 March 2025 were:
2025 2024
£ £
Salaries and wages 133,055 145,769
Social security costs 2,333 5,074
Pension costs 1,713 1,725
137,100 152,568
2025 2024
Admin and teachers 16 16
16 16

13. Comparative for the Statement of Financial Activities

Unrestricted Restricted 2024
funds funds
£ £ £
Income and endowments from:
Donations and legacies 203,439 420,827 624,266
Charitable activities 57,223 - 57,223
Investments 92 - 92
Other income 6,400 - 6,400
Total 267,154 420,827 687,981
Expenditure on:
Charitable activities (199,773) (66,201) (265,974)
Total (199,773) (66,201) (265,974)
Net income 67,381 354,626 422,007
Reconciliation of funds
Total funds brought forward 396,420 - 396,420
Total funds carried forward 463,801 354,626 818,427

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The Abrahamic Foundation Notes to the Financial Statements Continued For the year ended 31 March 2025

14. Tangible fixed assets

Land and Plant and Motor
Cost or valuation Buildings Machinery Vehicles Total
£ £ £ £
At 01 April 2024 1,259,140 11,577 4,314 1,275,031
Additions 287,016 1,873 - 288,889
At 31 March 2025 1,546,156 13,450 4,314 1,563,920
Depreciation
At 01 April 2024 23,077 9,235 2,588 34,900
Charge for year 12,397 2,596 863 15,856
At 31 March 2025 35,474 11,831 3,451 50,756
Net book values
At 31 March 2025 1,510,682 1,619 863 1,513,164
At 31 March 2024 1,236,063 2,342 1,726 1,240,131

15. Debtors

Amounts due within one year:
Prepayments and accrued income
Other debtors
Creditors: amounts falling due within one year
Other creditors
PAYE & social security
Wages & salaries control account
Accruals and deferred income		 2025
£
3,021
299
3,320
2025
£
(808)
6,759
1,174
7,125		 2024
£
497
505
1,002
2024
£
2,512
10,828
2,581
15,921

16. Creditors: amounts falling due within one year

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The Abrahamic Foundation Notes to the Financial Statements Continued For the year ended 31 March 2025

17. Creditors: amounts falling due after more than one year

2025
£
587,500
Loans and overdrafts
587,500
This loan is Qard e Hasanah (interest-free-loan) that was taken for the purpose of property acquisition.		 2024
£
477,500
477,500
18. Movement in funds
Unrestricted Funds
Balance at Incoming Outgoing Balance at
01/04/2024 resources resources 31/03/2025
£ £ £ £
General
General 818,427 262,163 (308,416) 772,174
818,427 262,163 (308,416) 772,174
Unrestricted Funds - Previous year
Balance at Incoming Outgoing Balance at
01/04/2023 resources resources 31/03/2024
£ £ £ £
General
General 396,420 267,154 (199,773) 463,801
396,420 267,154 (199,773) 463,801
Restricted Funds
Incoming Outgoing Balance at
resources resources 31/03/2025
£ £ £
Restricted 537,294 (61,608) 475,686
537,294 (61,608) 475,686
Restricted Funds - Previous year
Incoming Outgoing Balance at
resources resources 31/03/2024
£ £ £
Restricted 420,827 (66,201) 354,626
420,827 (66,201) 354,626

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The Abrahamic Foundation Notes to the Financial Statements Continued For the year ended 31 March 2025

19. Analysis of net assets between funds

Analysis of net assets between funds
Tangible Net current Creditors > Net Assets
fixed assets assets / one year
(liabilities)
£ £ £ £
Unrestricted funds
General
General 1,513,164 322,196 (587,500) 1,247,860
1,513,164 322,196 (587,500) 1,247,860
Previous year
Tangible Net current Creditors > Net Assets
fixed assets assets / one year
(liabilities)
£ £ £ £
Unrestricted funds
General
General 1,240,131 55,796 (477,500) 818,427
1,240,131 55,796 (477,500) 818,427

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