Company registration number: 07970717 Charity registration number: 1146323 CBHUK TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 Naballe Young UK Ltd Chartered Certlfled Accountsnts 334 Slade Lane Manchester M19 28L
CBHUK Contents Page Trustees. Report Independent Examlnerfs Report ststement of Flnanclal Attlvltles (Includlng Income and Expendlture Account) statement of Flnanclal Posltion Notes to the Flnanclal Statements The followlng pages do not form part of the ststutory accounts., Detalled Ststement of Flnanclal Actlvltles (Includlng Income and Expendlture Account) 12
CBHUK Company No. 07970717 Trustees. Report For The Year Ended 28 February 2025 The trustees present their report and the financial ststements for the year ended 28 February 2025. ObJe¢Uves and Actlvltles Alms and ObJectlve$ This report highlights the key achievements and developments at CBHUK (Council of British Haiiis UK) as we continue our commitment to serving British Muslims on their Hajj and Umrdh journeys. Our mlssSon to equip pilgrims wlth the knowledge and support they need for a safe and fulfilling pllgrimage remains ntral to our effort5. Through the provision of accurate information, fraud pventIon guidan, educational events, and meaningful partnershlps, CBHUK has solldifled its role as è trusted advocate and resource for the community. Achlevement$ and Performance Maln Achi¢vements During the year, the charity continued to advan its charitsble objectlves by supporting British Musllms undertaking HaJJ and Umrah through education. advocacyy and dirett support. The eharFty's primary objectlve was to promote safe, Infomed and ethlcal pllgrlmage. This was achleved by provlding rellable. up-to-date guidance on pilgrlmage arrangements and by ralslng awaftess of fraudulent prattitss, helplng to protect pilgrims from financlal and emotional hami. A further objectlve was to improve pilgrim preparedness thn)ugh education and community engagement. The charity delivered a programme of webinars and in-person seminars acr055 the UK. coverlng pilgrimage requirements, health and safety considerations, and trdvel prepardtlon. Feedback indicatsd Increased confidence and understsnding among parttcipants. In addltlon, the charlty continued its obiettlve of representing the interests of Brltlsh pilgrims at a pollcy level. Acting as Secretariat to the All-Party Padiamentary Group (APPG) on Haji & Umrdh, the charlty facilitsted engagement between parliamentarians, communities and relevant authorities, rdlslng the visibility of pilgrimage-related issues and pmmoting ethical travel pratttces. Ananclal Revlew Reserves Pollcy The chartty a150 Sought to enhance the pllgrfm experieno through direct support. Qualified guide5 were provlded to accompany pilgrims during Hajj under the new Nusuk Haji system, contrlbutlng to safer and more organlsed journeys and more fulfilling pilgrimage experiences. To ensure long-term sustslnablllty and effective delivery of Its charttsble objetts, the trustees Identified the need to strengthen gOvefflan and leadership. The charity is therefore seeklng to recruit new trustees and a new Chief Executlve Officer to support future development and impart. Structure. Governance and M•nagement Governlng Document The Charity comprlses of three trustees and volunteers and Is operated on a not-for-proflt charltsble basis. CBHUK is a Private Company Limitsd by Guarantee number 07970717 and a Registered Charity with the Charity Commlsslon for England & Wales number 1146323. The charity is governed by the Memorandum of Artlcles and Association Incorporated on 29th February 2012. Reference •nd Admlnlstratlve Detalls Trustees Mr Mohammed Iqbal Ismail Mogrodia (reslgned 3110712024) Mr Yasln Patel Mr Samim Ali {appointed 0110312024) Page I
CBHUK Trustees. Report (continued) For The Year Ended 28 February 2025 Charlty Number 1146323 Company Numb•r 07970717 Independent Examlnqr M Zaheer Naballe Young UK Ltd Chartered Certlfled Accountants 334 Slade Lane Manchester M19 2BL Page 2
CBHUK Trustees. Report (contlnued) For The Year Ended 28 February 2025 statement of Tru¥t•e$' Responslbllltles The trustees (who are also the dlrectors of CBHUK for the purposes of company law) are responslble for preparlng the Trustees, Report and the flnancial ststements In accordance with appllcable law and Unlted Klngdom Accountlng Standards {United Kingdom Generally Accepted ACCOUnng Prattlce). Company law requlres the trustees to prepare flnandal statements for each flnanclal year. Under company law the trustees must not approve the financial statement unless they are saUsfied that they give a true and falr vlew of the stste of affairs of the charitable company and of the incomin9 resources and application of re50urces, Includlng the Income and expenditure, of the charftable company for that perlod. In preparlng the flnanclal statements the trustees are requlred to: • selett sultable accountlng policles and then apply them conslstently. observe the methods and prlnclple5 In the Charlty SORP; make Judgments and accountlng estlmates that are reasonable and prudent; and prepare the flnanclal statements on the golng concem basls unless It Is Inappmprlate to presume that the company w511 contlnue In buslness. The trustees are responslble for keeping adequate accountlng records whlch dIlOSe wlth reasonable accurdcy at anytlme the flnanclal posltlon of the charftable tompany and to enable them to ensure that the accounts comply wlth the Companles Act 2006. They are also responsible for safeguardlng the assets of the company and hen for tsklng reasonable steps for the preventlon and dete¢tlon of fraud and other Irregularltles. The trustees are responsible for the maintenance and Integrlty of the corporate and financlal Infomiatlon Included on the charitsble company's wèbslts. Leglslatlon In the Unlted Klngdom governlng the prepardtlon and d15semlnatlon of flnanclal statements may dlffer from leglslatlon In other Jurlsdlttlons. Small Company Rule• Thls report has been prepared In accordance wlth the speclal provlslons relatlng to companles subjett to the small companles reglme wlthln Part 15 of the Companles Att 2006. The trustees, report was approved by the board of trustees and slgned on its behalf by: Mr Yasln Patel Trustee 23 December 2025 Page 3
CBHUK Independent Examiner's Report to the Trustees of CBHUK For The Year Ended 28 February 2025 l POrt to the charlty trustees on my examination of the accounts of the Company for the year ended 28 February 2025. Re$ponslbllltl•s and Basls of Report As the charlty trustees of the Company (and also Its directors for the purposes of company law), you are responslble for the prepatatlon of the accounts in accordance with the requlrements of the Companles Art 2006 Vthe 2006 Att"). Havlng satlsfied myself that the accounts of the Company are not requlred to be audited under Part 16 of the 2006 Act and are eligible for Independent examinatlon, I report in respett of my examlnatlon of your charlty's accounts as carried out under sectlon 145 of the Charitle5 Act 2011 {'the 2011 ACV). In carrylng out my examlnatlon I have followed the Dlrecuons glven by the Charty Commisslon under settlon 145(5) (b) of the 2011 A¢L Independent Examlner'• Statement I have completed my examlnatlon. I conflrm that no matters have come to my attentlon In connertion wlth the examlnatlon glvlng me cause to belleve: l. accountlng records were not kept In respect of the Company as requlred by sertlon 386 of the 2006 Att; or 2. the accounts do not accord wlth those records,. or 3. the accounts do not comply wlth the accountlng requlrements of sectlon 396 of the 2006 Act other than any requlrèment that the accounts glve a 'true and falr vlew, whlch Is not a matter consldered as part of an Independent examlnatlon; or 4. the accounts have not been prepared In accordance wlth the methods and princlples of the Ststement of Recommended Practlce for accountlng and reportlng by charltles appllcable to charltles preparlng thelr accounts In accordancè wlth the Flnanclal Reportlng Standard appllcable In the UK and Republlc of Ireland (FRS 102). I have no conM5 and have come across no other matters In connectlon wlth the examlnatlon to whlch attentlon should be drawn In thés report In order to enable a proper understandlng of the accounts to be reached. M Zaheer 23 December 2025 334 Slade Lane Manchester M19 2BL Pag• 4
CBHUK Statement of Financial Activities (Including Income and Expenditure Account) For The Year Ended 28 February 2025 2025 2024 Unrnstrlcted Unrestrlcted funds funds INCOME AND ENDOWMENTS FROM: Donatlons and legacies Envestments 45,318 76,376 45,319 76,378 EXPENDrnIRE ON: Charltable artlvltle5: Governan costs Cosi of Hajj & Umrah Events (1,390) 143,977) {45,367) (48) (1,559) (92,795) {94,354) NET EXPENDITURE (17,976) NeT MOVEMENT IN FUNDS RECONCIUATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD (48) (17,976) (10,188) (10,236) 7,788 13 (10,188) The notes on pages 7 to 11 form part of these financlal statements. Page 5
CBHUK Statement of Financlal Position As At 28 February 2025 2025 2024 Unre8trlcted Total funds fund• PIXED ASSETS Tanglble Assets 773 859 773 859 CURRENT ASSETS Cash at bank and In hand 1,073 5,808 1,073 5,808 Cr•dltor•: Amounts Falllng Due Wlthln On• Y••r io (1,890) (2,988) NEf CURRENT ASSETS ILIABILITIES) (817) 2,820 TOTAL ASSETS LESS CURRENT LZABILrrIES (44) 3,679 Credltor#: Amounts Falllng Du• After More Than On• Y•ar li {10,192) (13,867) Nrr LXABILITIES {10,236) (10,188) FUNDS OP THE CHAiirrY Unrestrlcted Funds {10,236) (10,188) {10,236) (10,188) TOTAL FUNDS 13 For the year endlng 28 February 2025 the charltsble company was entltled to exemptlon from audlt under sectlon 477 of the Companles Act 2006 relatlng to small companles. The members have not requlred the charltable company to obtsln an audlt In accordance wlth sectlon 476 of the Companles Act 2006. The trustees acknowledge thelr SponSIbIlItIeS for complylng wlth the requlrements of the Act wlth respect to accountlng records and the prepaTrtlon of accounts. These accounts have been prepared In accordance wlth the provlslons appllcable to companles subject to the small companles reglme. On behalf of the board Mr Yasln Patel Trustee 23 December 2025 The notes on pages 7 to 11 forni part of these financlal statements. Page 6
CBHUK Notes to the Financial Statements For The Year Ended 28 February 2025 l. G•n¢ral Xnformatlon CBHUK Is a company Ilmlted by guarantee, incorpor3tsd in England & Wales, reglstered number 07970717 and reglstered charlty number 1146323. The registered offlce Is . 2. Accountlng Poll¢l•• 2.1. Ba$1$ of Preparatlon of Flnanclal Stst•ments The flnanclal statements a prepared under the hlstorical cost conventlon and In accordance wlth the Flnanclal ReportSng Standard for Smaller Entltles {effectlve April 2008), the Statement of Recommended Prnctlce Accourstlng and Reportlng by Charttles, Issued In March 2005 (SORP 20051 and the Companles Act 2006. 2.2. Incomlng Rw•urc•• All Incomlng resources are Included In the statement of flnanclal actlvltles when the charlty Is entitled to the Income and the amount can be quantifled wlth reasonable accuracy. The followlng speclflc pollcl8$ ere applled to partlcular categorles of Income: Voluntary Income Is reIVed by way of grants, donatéons and glfts and Is Included In full In the statement of financlal actlvltles when re1Vable. Grants where entitlement Is not mndltional on the dellvery of a spéclflc performance by the charfty, are recognlsed when the charlty becomes uncondltlonally entltled to the grant. Donated servlces and facllltles are Induded at the value to the charlty where thls can be quantlfled. The value of servlces provlded by volunteers has not been Included. Glfts donated for resale are Induded as Incomlng resour$ wlthln actlvltles for generatlng funds when they are sold. Income from Investmènts is Included In the year In whlch It Is recelvable. 2.3. R••ourc•• Exp•nd•d Expendlture is recognised on an accrual basls as a Ilablllty Is Incurred. Expendlture Indudes any VAT whlch cannot be fully recovered, and Is reported as part of the expendlture to which It relates. Costs of generatlng funds comprlse the costs assoclated wlth attrattlng voluntary Income and the costs of tradlng for fundralslng purposes Includlng the charlty's shop. Charltable expendlture comprlses those costs Incurred by the charlty In the dellvery of Its activltles and servlces for Its beneficlarles. It Includes both costs that can be allocated dlrectly to such artlvltles and those costs of an Indlrett nature necessary to support them. 2.4. R••e•r¢h and D•v•lopm•nt Research expendlture Is wrltten off to the profit and loss account In the year In whlch It Is Incurred. 2.5. T•nglbl¢ Flx*d Asmts and Depreclatlon Trnglble flxed assets are measured at cost less accumulated depreclatlon and any accumulated Impalmient los. Depreclatlon Is provlded at rates calculated to wrlte off the cost of the flxed assets, less thelr estlmated residual value, over thelr expectsd useful Ilves on the followlng bases: Flxtures & Flttlngs IO% Wrltlng down value 2.6. C••h and Cash Equlvalent• Cash and cash equlvalents are baslc flnanclal assets and Include Cash In hand and deposlts held at call wlth banks, other short-term hl9hly Ilquld Investments that mature In no more than three months from the date of acqulsltlon and are readlly convertlble to a known amount of cash wlth Inslgnlflcant rlsk of change In value, and bank overdrafts. 2.7. Taxatlon The charlty's actlvltles fall wlthln the exemptlons afftirded by the provlslons of the Income and Corporatlon Taxes Art 1988. Accordlnglyi there Is no taxatlon charge In these accounts. 3. Income from Donatlon• and Lega¢l¢• Page 7
CBHUK Notes to the Financlal Statements (contlnued) For The Year Ended 28 February 2025 2025 2024 Unrutrlrted Unrestrlrted funds funds Donatlons and glfts Other 3,393 41.925 1,160 75,216 45,318 76,376 4. Inv••tment In¢om• 2025 2024 Unre•trlcted Unr••trlthd fund• fundg Bank Interest recelvable 5. Net Zncom•/(ExndItUr•) The net expendlture Is stated after charglngl(credltlng): 2025 2024 Depreclatlon of tsnglble flxed assets - owned 86 96 6. Analy•l• of Zxp•ndltur• 2025 A¢tlvltl•• und•rtak•n dlrectly Support (see note 7} Total Governance costs Cost of Hajj & Umrah Events 442 42,930 948 1,047 1,390 43,977 43,372 1,995 45,367 2024 Actlvltle• undertaken dlr•rtly Support Costs (see note 7) Total Governance costs Cost of HaJJ & Umrah Events 554 92,120 1,005 675 1,559 92,795 92,674 1,680 94,354 Page 8
CBHUK Notes to the Financial Statements (continued) For The Year Ended 28 February 2025 7. Support Costs 2025 Cost of Hajj & Umrah Events Governance Totsl Employee costs Premlse5 expen5e5 Generdl administratlon Depreclatlon Interest payable 1,047 1,047 432 175 86 255 432 175 86 255 948 1,047 1,995 2024 Cort of Hajj & Umrah Events Gov•rnJnce costs Totsl Employee costs Premlses expenses General admlnlstratlon Depr¢¢lation Interest payable 675 675 407 216 96 286 407 216 96 286 1,005 675 1,680 8. Average Numb•r of Employ••• Avernge number of employees durlng the year was: 2 {2024: 3) 9. Tanglbla A•••ts Flxtureg & Flttlng• As at 29 February 2024 1,951 As at 28 February 2025 1,951 Depr¢¢latlon As at 29 February 2024 Provlded durlng the perfod 1,092 86 As at 28 February 2025 1,178 N•t Book Value As at 28 February 2025 773 As at 29 February 2024 859 Page 9
CBHUK Notes to the Financlal Statements (contlnued) For The Year Ended 28 February 2025 10. Credltorn: Amount• Falllng Due Wlthln One Year 2025 2024 Bank loans and overdrdfts Other cltOrS 1,890 1,983 1.005 1,890 2.988 11. Cr•dltor¥: Amounts Falllng Due Aft•r Mor• Than On• Year 2025 2024 Bank loans Other loans Other credltors 7,399 1,000 1,793 8,941 1,000 3,926 10,192 13,867 12. Loan* An analysis of the maturfty of loans Is glven below: 2025 2024 Amounts falllng due wlthln one year or on demand: Bank loans 1,890 1,983 2025 2024 Amounts falllng due between one and five years.. Bank loans Other loans 7,399 1,000 8,941 1,000 8,399 9,941 13. Mov•m•nt In Fund• A•rt29 February 2024 A$at28 February 2025 Xncom• Exp•ndltur• Unre•trlctsd fund• General: Genernl unrestrlcted fund (10,188) 45,319 (45,367) (10,236) Total fund• (10,188) 45,319 (45,367) (10,236) Pdge 10
CBHUK Notes to the Financial Statements (contlnued) For The Year Ended 28 February 2025 Asat28 February 2024 Asati March 2023 Incom• Expendlture Unrnstrlcted fund* Generdl.. General unrestrlcted fund 7.788 76,378 (94,354) (10,188) Totsl fund• 7,788 76,378 (94,354) (10,188) 14. Related Party DIKlo•ures 15. Company Ilmltod by guarant•• The company Is Ilmlted by guarantee and has no share capltal. Every member of the company undertakes to contrlbute to the assets of the companyi In the event of a wlndlng Upi such an amount as may be requlred not exceedlng £1. Page 11
CBHUK Detailed Statement of Financial Activfties (including Income and Expenditure Account) For The Year Ended 28 February 2025 2025 2024 Totsl funds Total funds INCOME AND ENI>OWMENTS FROM: Donatlons and le9acle$ Donatlons and glfts Hajj & Umrah Awarness Events 3,393 41,925 1,160 75,216 45,318 76,376 Xnv¢Atm•nts Bank Interest recelvable 45,319 76,378 EXPENDITURE ON: Charltsbl• Actlvltl••: GOV¢rn•n ¢o•ts Prlntlng, postsge and statlonery Bank Charges Rates & water Other Offl costs Depreclatlon Bank Interest payable (250) (192) {432) {175) (86) {255) (398) (156) (407) (216) 196) (286) (1,390) (1,559) Co•t of Hajj & Umrah Ev•nts Venue & produrtlon costs Hajj shop costs Marketlng and advertlslng msts Travel expenses 137,072) (4,493) (1,365) (1,047) (81,081) 13,573) (7,466) (675) (92,795) (43,977) (45,367) (94,354) (17,976) NET EXPENDrruRe (48) Page 12