Charlty l$traofi number: 11401S3 RAHMAH FOUNDATION TRUSTEES, REPORT AND FINANCIAL STATEMENTS POR ThE YEAR ENDED 31 MARCH 2026 Mlbsons Llmlted Chartered cefled Accountants 51 Coopers Road Handsworth Wood Blrmlngham B20 23U
Rahmah Foundatlon Contents Trustees, Re[rt [Trdepent Ex4mlne¢s Ropjrt ststernent of Rnanclal ActlvSts Statwnent of Bnonclal PosRh)n Notss to the Flnandjl Staterrnts 7-10 The followlng page5 do not fEYm part of the slatry acc. Detsued Statwnent of Anancial Acbvllles li
Rahmv4h Foundatlon Trustees. Report For The Year Ended 31 Mar¢h 2026 The tnstees psent thelr report orKI the tknandèl Stat$ for the year 31 [th 202& ObJectlveB •ryl Adlvlllo• Alffl• and ObJqctlv•s To advan educatton for the benèfit of the poor, the underprfvle9ed and the general publlc by meaTr5 of. byt not exduslvety. the provlslon or the asslstsnce In the prOvlOn of educalkjnal aclvEtles and facilles, suth as schools. SUpryntary 5thools, Durserles and trnlnlng tentre5. To advance the rellglon of Islam, by means of, but not exdusl¥ely. the teathlngs and tenets of Tskm, pr¢ISIOn of tscllltses for v•¢x5hlp and prov&lon of fadlltles for Iam edat)n, In accordan the teathlngs of the Qiirnn and sunnah of the prophet Muharf4))ad (p#ace and bkssknJs be upon Nm).. To financlal hardshlp. dlstress and sufferiThJ amrrfj pow peopk. refugees. vlctlms ol n)ra1 dlsastèts and other people In need, by means of, but not eXdIvety. Man9 9ronts or n$ for provldkn9 or wlng for Sterns, equlwnenL servkes and ladle$. Indudlng the provtslm of f(K¥J. djthing. and acCerMalltin fry the s)kl pwsom. The maln acifvsknes undertaken In relatyon to those purp durlng the plod. Rahrnah Foundatyon strlves to support hh quality ts13mk SdKls. Ma¥hts. Madr45ats and youtwcommunlty projects In meettng setp and operatlonal costs In Kolkal3 Indla. We raise fu15 vla vls to Masjlds. visits to donors a1 fundralslng artlvltles to supp(rt projects whkh we are able to support. The maln attlviues undertaken durtng the perlod to further th? tharws puryxjse for the wblk benefit One of the maln objecy of ihe Trust 15 to'advarKe educat¥m fDr the benefit of the p)or. the underprtvlleged and the gerteTrl putslic.... The Trust carrles out thls objttbve by provldlThg gTrnts to projects that seek to sep and develop hlgh quallty indeFendert Islamlc Schools and Madrasah5 for the benefft (rf thelr kncal communltles. Durlng th15 fina1 year Ratr#Nh Foundayon 5UPFKrfj other local dwrfys, thls Indudts Koknl Musnm Assoclatkn 5UPPOrt of Hospknl In Gaza, jarnt Ulama I Hlrtd In suppjrt of Edu(ath)nal acuvtt5 for Fwrand wklow5 In IrKI, Medlcal Atd 5UPPOrt of Mwlkns In MakivA suFfedry from vtral diseèse arbj natyRI dtsaster. trustees have had regard to th• charlty commIsn guIdan on puwk benefft lft managlng the acWvlts of the charty. Publlc Benefft The trustees have consldered the Ch4rlty Commlssw)n¥ gnCE on publlc benefiL Sndthllng the gubJano'PubUc 8enefft'. Runnln9 a Charlty (P82)'. The trustees conflrm that they have complled with the requlrements of Sectkn 17 rf the Charities 2011 to have du• regard to the Charfty Commlsslon's guldarKe on putyk benefit. Nnandal Rtiviow The Cthailty has suffident assets to cover thè shjrt tem) fbllths. ftahmah FOUndaOn ts re9t5tered wlth th• Charlty Corrrtslon (P4btrntkJn Nwnber 1140153) and ton5tuted by the deed of trust. The charfty trustees are p)nsIble for the gera1 control and manogement of the charlty. The trustees glve thèlr tkne freely and recelve no remuneratth or other finandal bènefits. The tnjstees meet together a$ a L)dy quartèrty ar are resp$1b1• for all dedslons tsken ln relakn to runnlrwj ts oryanlsath)n. Its fad15Ves and the artivts provlded by the charlty.
Rahmah Foundatlon Trustees, Report (contlnued) For The Year Ended 31 March 2026 Tnwtae SelqLtlon M•thod• New tNstees are appglnted by exISn9 trustees and serve for a perlod of 3 years after whlch they may put themselves forward for r•appolntment. At any one time, the trust Is governed by a mlnlmum of 3 and a maxlfflum of S trustees. Rrf?r¢nca and Admlnlstr•tlve Detall• Tte•S Mr Mohamed Uvalsh Bhayat Mr tsrnall Bhayat Mr tsmall Lor9at Charlty Numb4r 1140153 Prlnclpal Addr 128 Townley Gjrdens Blrmln9ham 6LR Jndepgndont Exaffllnor Muhammad Shoalb Aswanl FCCA MIbsor urnd Chartered Certlfled Accountants 51 Coopers Road Had$WOrth Wood Blrmlngham B20 2)U P¥9e 2
Rahmah Foundatlon Trustees, Report (contlnued) For The Year Ended 31 March 2026 The tnJ5tees' report was approved by the board of trustees and slgned on its behalf by: Mr Ismall Lorgot Truste• 2nd Sepknber 2026 Page 3
Rahmah Foundatlon Independent Examlner's Report to the Trustees ol Rahmah Foundatlon For The Year Ended 31 March 2026 l part to th• trustees on my examlnatlon ol the Occounts OT Rahm•h Foundatyon (the Trust) for the year endod 31 Mjrch 2026. R••pondbllItl and B4fj1• ot Rqport A5 the charlty trustees of the Trust you are rospon51ble for the preparntlon of the ottounts In accordance wfth the requlrements ol the Charlttes Art 2011 {'the Act?. I report In wpect ot my •xomlnatlon of the Trusts actttunts cjrrfed out tjnder settlon 145 of th• 2011 Art and In carrylng out my examlnatlon, I have followed the appll¢able Dlrnctlon5 gl¥en by the Charlty Commfjsslon under 50Ctlon 145IS)Ib) of the ACL Ind•p#nd•nt Examln•V• Stst•m•rt I hove completed my •xamlnatlon, I connrm that no m8terf•l m?tters hav• corne to my attentlon In connectlon wlth th• examlnatfjon glvlng me ¢Juse to bell•ve that In •ny materlal respert: l. Jccountlng retords were not kept In $pert of the Trust as rwulred by s•ctlon 130 01 the Act., or 2. the accounts do not accord wlth th05e records,. or 3. the accounts do not comply wlth the appllcable requlrements concmlng the fom) an¢J contents of accounts set out In the Charltle$ (Accounts and Reports) ReguL4tlons 2008 otr than any requlrtment that tho attounts glve a 'tru• and f•lr vlew, whlch Is not a mjtter coMkl•r•d as pèrt ol •n Independent eurDln•tl¢m. I have nD roncerns and have com• oryoss no oth•r mtt•rs In connectlon wlth the examlnatlon to whlch 41tentton fjhould b• drnwrt In thls report Ir order to enable a proper urtder5tandlng of th• •cwunt8 to b• r•ached. Muh•mmad Shoblb A5w•nl FCCA 2nd September 2026 51 Cooperg Roid Handsworth Wood Blnnln9h•m 820 2JU Page 4
Rahmah Foundatlon Statement of Flnanclal Acthiltles For The Year Ended 31 Mar¢h 2026 202fj 2023 fvnds funds INCOME AIID ENDOWMEiifs FROM: Donattons and legacles InVents 205,948 9.755 144,668 12,339 215.703 157.007 EXPENDrruRE 011: Charflable acuvliles: Zaknt Ullah & Sadqah (89.529) (85,706) {14,639} (23.026) 11.129} {1,433) (105,297) {110.165) I1 INCOME IIOh06 46,842 NEf MOVEMENT IN FUNDS RECONCILIATION OF FVNDS: Total luThJs brought lorwaFd 110.406 46.842 4n.710 426,868 TOTAL PUIIDS CARRIED FORWARD 584.116 473,710 The notes on wes 7 to 10 fomi part of these finandal statw
Rahmah Foundatlon Statement of Flnanclal Posltlon As At 31 March 2026 2026 2025 fund• lund• Trn9lblo Ats 298.094 298,094 298,242 298,094 296.094 298,242 CURRENT Assgf5 Cb$h Jt bank aThJ In hand 286,502 286,502 175.948 286.S02 286,502 175,948 Credltw•: Am•uThts l•lllng Du• Ivlthln On• Y•wr (480) 1480) (480) NIT CURRENT ASStYS (LIABIU7ZeS) 286,022 2B6,022 175.468 YOTAL Assrrs Ltss CURReNT UAULrn 584,116 584,116 473,710 NET Asseys 5B4.116 $84,116 473.710 VUNDS OP THE CHAiirrY Restcted Fund$ 584,116 473,710 YOTAL FU14DS $84,116 473,710 Qn b•Mlf ol tha bo• Mr Ismjll Loi9at Trustee 2nd Septemb•r 2026 Th• not•s on pa9e¥ 7 to 10 lomi p•rt of these fln)ndal statornts.
Rahmah Foundatlon Notes to the Financlal Statements For The Year Ended 31 March 2026 l. Aecourttlng Pollde• 1.1. Bag1¥ of Preparatlofi of Plnandal Statements The Ilnonclal ststements have been pr•pawEd under the hlstortGI cost conventlon, eXpt for Investments whlch are Included at market value 4nd the revaluatlon gf certsln fixed assets and In actordance wlth the Charltfes 50RP {FRS 102)'Accountlng and Reportlno by Chorltles: Ststement of kecommonded prath appltcable tg charltl85 preparjng thelr accgunts In accordance wlth the Flnanclal Reportlng Stsndard oppllcable In th? UK and Republlt of frehnd {FRS 102),, effectlve l january 2019, Flnanelal Reportyng Stsndard 102 the Flnanclal Rep)rtlng Stsndard appllcable In the UK and Republlc of Ireland (FRS 102}, and the Charltle$ Att 2011. Rahmu FOUndaon meets thè deflnltknn of a publlc beneflt enty under FRS 102. Assets and lbIlle$ are Inltlally recognlsed at hlstorfcal cost or transaction value unless otherwSse stated In the relevant accountlng PDllcy notelsl. 1.2. Goong Concern DIKlo5ure At the tlme of approvln9 the financlal ststements, the trustees have a sOnable expertatlon thot the tharlty has dequate resources to contlnue In operatlonal exl$tence for the foreseeable future. Thus. the trustee cOnne to adopt the goln9 eoncem ba515 of accountlng In preparfn9 the financlal statements. 1.3. Fund A¢cgurtlng Unrestrlcted funds Ire avallable for use at the dlscr•tlon of the trustees In fvrtherancq of the general objertlves of the charity, and whlch have not been deslgnated for other purtM)ses. De51gnat8d funds compdse unrestrlcted funds that have been set askfe by the trustee5 for parucular purposes. Restrlcted fund$ are those whlch are to use(1 as per spedflr trIOn$ lfflposed by donor5 or whlch have been lsed by the charfty for parucular purywes. The c05t of r4Wn9 and adrnlnlstsng sh funds a ¢hirged agalnst the speclflc fund. 1.4. Intgmlng Reooure•s All Incomlng resour are Induded In the atement of ftnanclal actlvltles when the Charlty ts entitled to the Income and the amount can be quantllled wlth reasonable atturacy. The foll¢)wlng specffic poU¢le5 are applled tr• Pa¢Ur tategorles of Income. 1.5. Re•OUr Expended Uabllltyes are recognlsed as resource5 expended whèn there Is a le9al or con5tNct1 otyllgatton commlitlng the Charlty to the expendlture. 1.6. Tanglble Flxed AsMt• and Depr¢daUo Tanglble flxed assets are measured at cost less accumulated depredatlon and Jny accumulated Impalrm•nt10sses. DepreCIaOn Is provlded at Ates calculated to wrlte off th• c05t of the Ilxod assets, less thelr estlmat8d re5hJual value. over thelr experted useful Ilves on the followlng base5: Freehold Computer Equlpment 20% 1.7. Taxatlon The I)Me19alns have been applled for charftsble purposes only and as a rnsult Sectlon 505 ICTA 1968 provldes lor the exemptlon of chaty,$ Income from dlrect taxatlon. 2. Inm* from Donatlons •nd Le9acl• 2026 2025 Re8trlLtsd R•rtrfcted lund• Donatlons and glfts.. Donatlorts and gffts GIPG In klnd 192,960 12,988 135,371 9,297 205,94B 144,668 Pa9e 7
Rahmah Foundation Nvtes to the Flnan¢lal Statements (¢ontlTrued) For The Year Ended 31 March 2026 2026 2025 fufvds fund¥ 9.755 12.339 4. Nrt Zncom¢l(Expendltsn) The net Inc(#n• ts staled after charylnW(credlVTrJ): 202fj 2025 D•preclatlon of tsrylbk llxed assets- owne41 5. Anatysl# ol RWndl 2026 dlreEtIy (see note 6> Total Zakat Ullah &Sadqah 89,529 12,970 89,529 14,639 102,499 1.669 104.168 2025 Acllvlues Support dlre (see note 6) Zakat Lulah & Sadyh 85.706 20,175 85,706 23.026 2.851 105,881 2.851 108.732 6. Support Costs 2026 2025 Ullah & Ullah & S4dqah Employee costs: Travel artd subststence expense5 General admln15batlon: Accountsncy fees Other ollke costs Sundry exper 710 1.670 97 {21 COPMNUED Page 8
Rahmah Foundatlon Notes to the Flnanclal Statements (ntIft¢d) For The Year Ended 31 March 2026 Other flnance cost DePOI10n.' Deplat 150 240 148 186 1,669 2.851 7. Av•rng• Ilumb•r of empl•y• Averag• numbar of empbye•s durlThJ the yo•r was: NIL (2025: NIL) 8. T•nplbh A•••ts L•nd & Prop•rty Fr••hold Computsr Eqiilpm•rt T•tsl AS at l Apwll 2025 297.500 301.188 As It 31 Marth 2026 297.500 3.688 301.188 D•pr•datlwi As It l Aprll 2025 Pmlded dudNJ tm p¢r 2,946 148 2,946 l48 A4 at 31 M•r¢h 2026 3.094 N•t BDok V•lu• at 31 2026 297.51KI 594 298,094 As at l Apdl 2025 297,500 742 298,242 9. Cr•(Ntorni Amounts F•llln9 Du• Wlthln On• Y•v 2026 202S Othqr crnd6tNs 10. Mov•m•rtt In Fund• A• •t i Apdl 2025 A••t31 Irbc•m• exp•ndltuM M•r¢h 2026 Ra•trlct•d lund• Restrlcted Funds 473.710 215.703 {IOS,297) 584.116 T¢)tsl fi•nd• 473.710 215,703 1105,2971 584,116
Rahmah Foundation Notes to the Flnanclal Statements (Cortlnued) For The Year Ended 31 March 2026 A• at i Aprfl 2024 Asat31 Expendl¢ur• Mar¢h 2025 ReAtrIct lunds Restrkted Funds 426,868 157.007 (110.165) 473.710 Total 426.868 157.007 (110,165} 473.71Q None of the trustees ceIved any rernunenkn orany ots b2rkn frrrfn an emphyment the charlty or a related en durlng the curwt or previous year. No trustee eXPSe5 have been Incurred. 12. Related Party Dlldosures There have been rbj related party the puh)d tlwt reoulre dlydosur Pdge 10
Rahmah Foundatlon Detalled Statement of Flnancial Artlvitles For The Year Ended 31 March 2026 2026 2025 T¢>tsl funds Total fund• 114COME AMD EMDOWMENTS PROM: DDnatlons and lgacl•¥ Donatlons and glfts Glfts In klnd 19Z,960 12,988 135,371 9,297 205,948 144,668 Invm•nts Rental Intcme from Investment property 9.755 12,339 9,755 12,339 21S.703 157,007 EXPENDMIRE ON: Chprltable Artlvltlu: Zak P2hm4h Fundatkln Kolkots {89,529) 189,5291 (85,71)6) (85,706) Ullah & Sadqah Anluman-E-Ilsl•hul Musllmln Jèmla Qasmla Travel and subslstence expenses Accountancy fees Other Offi costs Sundry expenses Other finance cost Deprettyon 12,000) {18,175) (1.670) 1660) (97) 112,970) 1710} 1660) (i) {1501 11481 1240) 1186) {14.639} (23,026) Other Inwestments Property Managanent Fee (1.129} 11.433) (1,129) (1.433) (105,297) (110.1651 NEf XNCQME 110,406 46,842 Pa9e 11