**Trustees' Annual Report for the period** Period start date Period end date **01 04 2022 31 03 2023**
**From**
**To**
## Section A Reference and administration details
## **Charity name** AL-HASANAAT FOUNDATION
**Other names charity is known by Registered charity number (if any)** 1142791
34 GLADSTONE AVENUE LONDON **Postcode E12 6NS**
## **Names of the charity trustees who manage the charity**
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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Mrs Huma Ali
2 Mr Ali Anwar
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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**Names of the trustees for the charity, if any, (for example, any custodian trustees)**
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**Name Dates acted if not for whole year**
## **Names and addresses of advisers (Optional information)**
**Type of adviser Name Address**
## **Name of chief executive or names of senior staff members (Optional information)**
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
Type of governing document
Declaration of Trust Dated 15/03/2011
- (eg. trust deed, constitution)
Unincorporated Association How the charity is constituted
(eg. trust, association, company)
Trustees are appointed or reappointed annually at the Annual General Trustee selection methods Meeting Held in April (eg. appointed by, elected by)
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
- trustees’ consideration of major risks and the system and procedures to manage them.
## **Section C Objectives and activities**
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|**Summary of the objects of the**
**charity set out in its**
**governing document**
**Summary of the main**
**activities undertaken for the**
**public benefit in relation to**
**these objects (include within**
**this section the statutory**
**declaration that trustees have**
**had regard to the guidance**
**issued by the Charity**
**Commission on public**
**benefit)**|TO CARRY OUT PROJECTS TO RELIEVE POVERTY WHEREVER
THERE IS A NEED.
TO PROMOTE GOOD HEALTH AND ADVANCE EDUCATION IN THE
AREA OF BIHAR INDIA
TO PROVIDE RELIEF AND ASSISTANCE TO PEOPLE WHO ARE THE
VICTIMS OF WAR OR NATURAL DISASTER, TROUBLE OR
CATASTROPHE IN THE WORLD.
TO PROMOTE HEALTH AND RELIGIOUS EDUCATION IN THIRD
WORLD COUNTRIES ESPECIALLY AFRICA AND ASIA|
|---|---|
||WITH KEEPING IN MIND THE CHARITY COMMISIION’S GUIDANCE
ON PUBLIC BENEFIT ACTIVITES FOR THE YEAR WERE PLANNED
AT OUR TRUSTEE MEETINGS.
ACTIVITES WERE AS FOLLOWS:
-
WORK WITH OTHER LOCAL CHARITIES
-
TO REACH OUT PEOPLE ON LARGER PLATFORM
BY MEANS OF ADVERTISING ON TELEVISON.|
## **Additional details of objectives and activities (Optional information)**
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You **may choose** to include further statements, where relevant, about:
- policy on grantmaking;
- policy programme related investment;
- contribution made by volunteers.
## Section D Achievements and performance
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Section D Achievements and performance CHARITY HAS DEVELOPED WEBSITE AND ALSO ADVERTISING ON **Summary of the main** TELEVISON HAS TRIED REACHING PUBLIC TO PROVIDE PEOPLE **achievements of the charity** IN NEED OF HELP ALL OVER WORLD. **during the year** HAS WORKED WITH OTHER CHARITES IN ASIA PROMOTING EDUCATION AND ALSO HELP WITH NORMAL DAY TO DAY LIFE NECESSITES.
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## **Section E Financial review**
**Brief statement of the charity’s policy on reserves**
CASH AT BANK DATED 31/03/2023 WAS £469,157.70 IN UNRESTRICTED FUNDS.
**Details of any funds materially in deficit**
- NOT APPLICABLE
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
- the charity’s principal sources of funds (including any fundraising);
- how expenditure has supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
## **Section F Other optional information**
## **Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s)** MRS H ALI
**Full name(s)** MRS HUMA ALI **Position (eg Secretary,** TREASURER **Chair, etc)**
**Date** 31/01/2024
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Registered number 1142791
AL-Hasanaat Foundation
Report and Accounts
31 March 2023
## **AL-Hasanaat Foundation Report and accounts Contents**
||**Page**|
|---|---|
|Charity information|1|
|Accountants' report|3|
|Profit and loss account|4|
|Balance sheet|5|
|Statement of changes in equity|6|
|Notes to the accounts|7 to 10|
|Detailed profit and loss account|11|
## **AL-Hasanaat Foundation Company Information**
## **Trustees**
Mr Ali Anwar Mrs Huma Ali **Accountants** Direct Accountancy Solutions Ltd 84 Katherine Road East Ham London E6 1EN
## **Registered office**
34 Gladestone Avenue London E12 6NS
**Registered number** 1142791
1
## **AL-Hasanaat Foundation Accountants' Report**
## **Accountants' report to the Trustees AL-Hasanaat Foundation**
## Responsibilities and basis of report:
I report to the trustees on my examination of the accounts for the year ended 31 March 2023. As the charity trustees of the Trust, you are responsible for the preparation o1 the accounts in accordance with the Charities Act 2011 ("the Act").
I report in respect of my examination of the Trust's accounts carried out under s145 of the Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under s145(5)(b) of the Act.
Independent examiner’s statement:
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- Accounting records were not kept in accordance with section 130 of the Act; or
- The accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Direct Accountancy Solutions Ltd Accountants & Tax Consultants
84 Katherine Road East Ham London E6 1EN
31 January 2024
2
## **AL-Hasanaat Foundation**
## **Profit and Loss Account for the year ended 31 March 2023**
|**Donations**
Charity Payments/Relief Work
**Gross profit**
Administrative expenses
Other operating income
**Operating profit**
**Surplus**|**2023**
**£**
571,530
(266,637)
304,893
(179,842)
-
125,051
125,051|**2022**
**£**
739,188
(388,941)
350,247
(192,488)
3,010
160,769
160,769|
|---|---|---|
3
|**AL-Hasanaat Foundation**
**Registered number:**
**Balance Sheet**
**as at 31 March 2023**
**Notes**
**Fixed assets**
Tangible assets
3
**Current assets**
Cash at bank and in hand
(Unrestricted)
**Net current assets**
**Net assets**
**Capital and reserves**
Profit and loss account
**Shareholders' funds**|1142791
469,158|**2023**
**£**
128,852
469,158
598,010
598,010
598,010|344,107|**2022**
**£**
128,852
344,107
472,959
472,959
472,959|
|---|---|---|---|---|
The trustees acknowledge their responsibilities for complying with the requirements of the Charities Act 2011("the Act") with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to Charities subject to the Charities regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs Huma Ali Trustee Approved by the board on 31 January 2024
4
## **AL-Hasanaat Foundation**
## **Statement of Changes in Equity for the year ended 31 March 2023**
|**At 1 April 2021**
Profit for the financial year
**At 31 March 2022**
**At 1 April 2022**
Profit for the financial year
**At 31 March 2023**|**Share**
**capital**
**£**
-
-
-
-|**Share**
**premium**
**£**
-
-
-
-|**Re-**
**valuation**
**reserve**
**£**
-
-
-
-|**Profit**
**and loss**
**account**
**£**
312,190
160,769
472,959
472,959
125,051
598,010|**Total**
**£**
312,190
160,769
472,959
472,959
125,051
598,010|
|---|---|---|---|---|---|
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**AL-Hasanaat Foundation Notes to the Accounts for the year ended 31 March 2023**
## **1 Accounting policies**
## _**Basis of preparation**_
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
## _**Turnover**_
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
## _**Intangible fixed assets**_
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
## _**Tangible fixed assets**_
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, as follows:
Freehold buildings over 50 years Leasehold land and buildings over the lease term Plant and machinery 20% Reducing Balance Fixtures, fittings, tools and equipment 20% Reducing Balance
## _**Investments**_
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
## _**Stocks**_
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
## _**Debtors**_
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## **AL-Hasanaat Foundation Notes to the Accounts for the year ended 31 March 2023**
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
## _**Creditors**_
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
## _**Taxation**_
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
## _**Provisions**_
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
## _**Foreign currency translation**_
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
## _**Leased assets**_
7
## **AL-Hasanaat Foundation**
## **Notes to the Accounts for the year ended 31 March 2023**
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
## _**Pensions**_
Contributions to defined contribution plans are expensed in the period to which they relate.
|**2**
**Employees**
Average number of persons employed by the company
**3**
**Tangible fixed assets**
**Cost**
At 1 April 2022
At 31 March 2023
**Depreciation**
At 31 March 2023
**Net book value**
At 31 March 2023
At 31 March 2022|**2023**
**Number**
0|**2022**
**Number**
0
**Land and**
**buildings**
**£**
128,852
128,852
-
128,852
128,852|
|---|---|---|
## **4 Other information**
AL-Hasanaat Foundation is a private company limited by shares and incorporated in England. Its registered office is:
34 Gladestone Avenue London E12 6NS
8
## **AL-Hasanaat Foundation**
## **Detailed profit and loss account for the year ended 31 March 2023**
_This schedule does not form part of the statutory accounts_
|**Donations**
Charity Payments/Relief Work
**Gross profit**
Administrative expenses
Other operating income
**Operating profit**
**Profit before tax**|**2023**
**£**
571,530
(266,637)
304,893
(179,842)
-
125,051
125,051|**2022**
**£**
739,188
(388,941)
350,247
(192,488)
3,010
160,769
160,769|
|---|---|---|
9
## **AL-Hasanaat Foundation**
## **Detailed profit and loss account for the year ended 31 March 2023**
_This schedule does not form part of the statutory accounts_
|**Donations**
Zubaida Charity
HMRC Gift Aid
Chq Deposit
Cash Deposit
Bank Transfer
Appeal Donations
**Donations**
**Charity Payments/Relief Work**
Charity Payments/Relief Work
Food Expenses
**Administrative expenses**
Employee costs:
Wages and salaries
Tax paid
Temporary staff and recruitment
Travel and subsistence
Premises costs:
Rent
Rates
Fixture & Furniture
General administrative expenses:
Stationery and printing
Subscriptions
Bank charges
Merchant Charges
Repairs and maintenance
Loan
Sundry expenses
Legal and professional costs:
Accountancy fees
Consultancy fees/Website Development
Advertising and PR
Other legal and professional
**Other operating income**
CJRS|**2023**
**£**
6,700
47,923
23,180
18,180
-
475,547
571,530
263,846
2,791
266,637
4,000
24
2,467
4,029
10,520
-
-
-
-
330
35
1,320
5,630
-
-
680
7,995
1,800
41,900
116,917
710
161,327
179,842
-|**2022**
**£**
4,662
143,363
26,263
-
168,680
396,220
739,188
384,565
4,376
388,941
15,296
244
400
444
16,384
3,960
963
-
4,923
552
35
715
3,076
1,760
8,000
-
14,138
1,600
34,940
120,503
-
157,043
192,488
3,010|
|---|---|---|
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## **Independent examiner’s report on the accounts**
## **Report to the trustees/ members of** AL-HASANAAT FOUNDATION
**On accounts for the year ended** 31[st] March 2023
## **Responsibilities and basis of report: -**
I report to the trustees on my examination of the accounts for the year ended 31 March 2023. As the charity trustees of the Trust, you are responsible for the preparation o1 the accounts in accordance with the Charities Act 2011 ("the Act").
I report in respect of my examination of the Trust's accounts carried out under s145 of the Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under s145(5)(b) of the Act.
## **’ Independent examiner s statement: -**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- accounting records were not kept in accordance with section 130 of the Act; or
- the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Signed:** Faisal Afzaal
**Name:** Mr Faisal Afzaal **[Address: -]**[ Direct Accountancy Solutions Ltd ] 84 Katherine Road E6 1EN **Relevant professional** ACCA **qualification(s) or body (if any) Date** 31/01/2024
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