Company registration number.. 05841427 Charity registration number.. 1140116 IDARAH MARUF BRITAIN LIMITED TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 CBS Accounlanls Ltd Chartered Accountants Unit 17, Orbital 25 Business Park Dwight Road Wdfford Hertfordshire WD18 9DA Idarah Maruf Britain Limited Contents Pago Referen￿ and Adminislralive Details Trustees, Report Independent Examiner's Report Statement of Financial Activities (including Income and Expenditure Account) Balance Sheet 6-7 Notes lo the Financial Statements 8-11 Idarah Maruf Britain Limited Reference and Administrative Details For The Year Ended 30 June 2025 Trustees Mrs Safura Akhtar Mrs Azra Begum Dra Mrs Waheed lffal Zamir- Secretary Mrs Adeeba Akhlar Charlty Number 1140116 Company Number 05841427 Registered Office Unil 17, Orbitsl 25 Business Park Dwight Road Watford WD18 9DA Independent Examiner CBS Accountants Ltd Chartered Accountants Unil 17, Orbital 25 Business Park Dwight Road Watford Hertfordshire WD18 9DA Page 1 Idarah Maruf Britain Limited Company No. 05841427 Trustees, Report For The Year Ended 30 June 2025 The Iruslees present their report and the financial statements for the year ended 30 June 2025. Objectives and Activities Aims and Objectives The purpose of the charity, as sel out in its governing document, is to provide education, training, and religious 8elivities lo Ioc81 as well as the wider community, by providing a deeper understanding of Islam lo ensure community cohesion. The charity aims lo purchase own premises to carry out ils activities and il was decided lo raise funds for the purpose of buying a suitable propety. Funds have been raised but are not adequate lo purchase a property in the Harrow area. The trustees are determined lo raise further funds lo acquire a property for the charity. Significant Activities We provide religious education to the local community, but more specifically concentrate on the youth, with a high moral compass we aim lo ensure they become oulslanding citizens and make a positive contribution to the society. Public Benefit The charity Meets the definition of a public benefit entity under FRS 102 and the Charities SORP. The trustees confirm that they have complied with their duty lo have due regard lo the Charity Commission's guidance on public benefit in carrying out the charity's aims and aclivilies. Financial Review Financial Position During the year, the charity re￿iVed total income of £64,686.18, comprising restricted income of £62,846.18 and unoslricted income of £1,840. The restricted funds weo oised lo support the charity's grant-making activities and are also being accumulated towards the future purchase of a property lo further the charity's objectives. Total expenditure for the year amounted to £20,288.07. including £15,095 of donations and grants made lo other charitable organisalions from restricted funds, directly furthering the purposes for which those funds were received. Unrestricted expenditure lolalled £5,193.07, covering administrative and general operating costs necessary to support the charity's ongoing work. The charity ended the year in a sound financial position, with restricted funds continuing to be applied in accordance with donors, intentions and a prudent level of unrestricted reserves maintained to meet future commitments. Reserves Policy The trustees, policy is lo maintain adequate reserves to ensure the stability of the charity's operations and to meet future obieclives. The charity Is Currently raising and retaining funds towards the purchase of an additional propety lo enhance and expand ils charitable activities. The trustees consider the current level of reserves to be reasonable in view of these plans and the charity's ongoing commitments. Small Company Rules This report has been prepared in accordance with the special provisions relating lo companies subject to the small companies regime within Part 15 of the Companies Act 2006. Page 2 Idarah Maruf Britain Limited Trustees. Report Icontinuedl For The Year Ended 30 June 2025 The Iruslees, report was approved by the board of trustees and signed on ils behalf by". a Illai Zamir Ioct 19. 2025 aheed lffat Zamir Trustee 1511012025 Page 3 Idarah Maruf Britain Limited Independent Examlnevs Report to the Trustees of Idarah Maruf Brltaln Llmlted For The Year Ended 30 June 2025 I report lo the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025. Responsibilities and Basis of Report As the charity trustees of the Company land also its directors for the purposes of company lawl, you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 I'the 2006 Acr'}. Having satisfied myself that the accounts of the Company are not reqLJired lo 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 as carried out under section 145 of the Charities Act 2011 I'lhe 2011 Acl'l. In carrying out my examination I have followed the Direcb'ons given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent Examiner's Statement I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe". 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 accounting 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 lo charities preparing their accounts in accordance with the Financi81 Reporting Standard applieable in the UK and Republic of Ireland IFRS 1021. 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 lo enable a proper understanding of the accounts to be reached. 1511012025 Unit 17, Orbital 25 Business Park Dwight Road Wafford Hertfordshire W018 9DA Page 4 Idarah Maruf Britain Limited Statement of Flnanclal Activities (including Income and Expendlture Account) For The Year Ended 30 June 2025 2025 Unrestricted Restricted Total funds funds funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies EXPENDITURE ON: Raising funds Charitable activities.. Donations lo other charits'es 1,840 62,846 64,686 {5,1931 15,1931 115,0951 115,0951 15,1931 115,0951 120,2881 NET INCOME BEFORE INVESTMENT GAINS Nel gains on Investments 13.3531 47,751 63,000 44,398 63,000 NET INCOME 13,3531 110,751 107,398 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 13,3531 110,751 107,398 30,068 470,158 500,226 11 26,715 580,909 607,624 The notes on pages 8 to 11 form part of these financial statements. Page 5 Idarah Maruf Britain Limited Balance Sheet AS At 30 June 2025 2025 Unrestricted Restricted Total funds funds funds Notes FIXED ASSETS Tangible Assets Investment Properties 20 20 210,000 210,000 210,020 210,020 CURRENT ASSETS Cash al bank and in hand 26,715 371,189 397,904 26,715 371,189 397,904 Credltors: Amounts Falllng Due Withln One Year 10 13001 13001 NET CURRENT ASSETS ILIABILITIES) 26.415 371,189 397,604 TOTAL ASSETS LESS CURRENT LIABILITIES 26,415 581,209 607,624 NET ASSETS 26,415 581,209 607,624 FUNDS OF THE CHARITY Reslricled Funds.. Reslrieted Funds Revaluation Resetve 517,909 63,000 580,909 Unrestricted Funds 26,715 TOTAL FUNDS 11 607,624 Page 6 Idarah Maruf Britain Limited Balance Sheet Icontinuedl AS At 30 June 2025 For the year ending 30 June 2025 the charitable company was entitled lo exemption from audit under section 477 of the Companies Act 2006 relating lo small companies. The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities fr)r complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepa￿d in accordance with the provisions applicable to companies subject to the small companies regime. On behalf of the board *&frfa lffai Zamir Ioct 19. 2025. Mrs Waheed lffat Zamir Trustee 1511012025 The notes on pages 8 to 11 form part of these financial statements. Page 7 Idarah Maruf Britain Limited Notes to the Financial Statements For The Year Ended 30 June 2025 1. General Information Idarah Maruf Britain Limited is a company limited by guarantee, incorporated in England & Wales, company nLJmber 05841427 and registered charity number 1140116. The registered office is Unit 17, Orbital 25 Business Park, Dwight Road, Watford, WD18 9DA. 2. Accounting Policies 2.1. Basis of Preparation of Financial Statements The financial statements have been prepared in accordance with the Charities SORP IFRS 1021 "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and RepLJblic of Ireland IFRS 1021 {effeclive 1 January 20191" Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. 2.2. Incoming Resources Income is recognised when the charity is entitled to it, the amount can be reliably measured, and receipt is probable. Donations are recognised on receipt. Restricted income is used for the purposes specified by donors., unrestricted income is available for general use. 2.3. Resources Expended Expenditure Is recognised when it is incurred. Costs are allocated to activities to which they relate.. charitsble activities include gr8nts and direct costs in furtherance of the charity's objects, while support and governance costs relate lo the general running of the charity. 2.4. Tangible Fixed Assets and Depreciation Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided al rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases.. Fixtures & Fittings 15/0 2.5. Investment Properties Afi investment properties are Carried at fair value determined annually and derived from the cur￿ll1 market rents and investment property yields for comparable real estate, adjusted if ne￿SSary for any differen￿ in the nature, location or eondilion of the specifie asset. No depreciation is provided for. Changes in fair value are recognised in the slalement of financial aclivilies. 2.6. Cash and Cash Equlvalents Cash and cash equivalents are basic financial assets and include cash in hand and deposits held al call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible lo a known amount of cash with insignificant risk of change in value, and bank overdrafts. 3. Income from Donations and Legacies Page 8 Idarah Maruf Britain Limited Notes to the Financial Statements Icontinuedl For The Year Ended 30 June 2025 2025 Unrestricted Restricted Total funds funds funds Other 1,840 62,846 64,686 4. Net IncomellExpgnditure} The net income is staled after chargingllcredilingl". 2025 Depreciation of tangible fixed assets - owned 5. Analysis of Exponditurg 2025 Support costs (see note 61 Raising funds Donations lo other charities 5,193 15,095 20,288 6. Support Costs 2025 Donations to other charities Raising funds Totsl General administration 5,189 15,095 20,284 Depreciation 5,193 15,095 20,288 7. Averagg Number of Employegs Average number of employees during the year was.. NIL Page g Idarah Maruf Britain Limited Notes to the Financial Statements Icontinuedl For The Year Ended 30 June 2025 8. Tangible Assets Fixtures & Fittings Cost or Valuation As at 1 July 2024 As at 30 June 2025 1,496 1,496 Oepreclatlon As at 1 July 2024 Provided during the period As at 30 June 2025 1,473 1,476 Net Book Value As at 30 June 2025 20 As at 1 July 2024 23 9. Investment Property 2025 Fair Value As at 1 July 2024 Revaluations 147,000 63,000 As at 30 June 2025 210,000 10. Creditors: Amounts Falling Due Within One Year 2025 Accruals and deferred income 300 11. Movement in Funds As at 1 July 2024 Asat30 Expenditurg June 2025 Income Unrgstrictod funds General.. General unrestricted ftjnd Restrictgd funds 30,068 1,840 15,1931 26,715 ..CONTINUED Page10 Idarah Maruf Britain Limited Notes to the Financial Statements Icontinuedl For The Year Ended 30 June 2025 General reslricled fund 470,158 62,846 115,095} 63,000 517,909 63,000 Restricted fund Total restricted funds 470,158 62,846 47,905 580,909 Total funds 500,226 64,686 42,712 607,624 12. Transactions with Trustees During the year the expenses reimbursed lo the trustees or paid directly lo third parties were as follows.. 2025 13. Related Party Disclosures 14. Company limited by guarantee The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1. Page 11