Cornpany registralitin number.. 08098742
Chafity iegislration number.. 1148223
Manarat Foundation
{A company ￿MIted ty guaratse)
Annual ReF*Jt and Financi￿ S￿te￿￿ts
forthe Ended 31 March 2024

Manarat Foundallon
Contsnts
Trustees, and Directors, R¢r4xt
3to12
Ststement of TA￿leas. Re$￿sibIlitieS
13
Inde￿ndent ExanMr*s Rewt
14
Statement of F￿la￿al Aclivitie5
15
Balance Sheet
16
Statem¢nt of Cash Fkms
17
Notes lo the Finawal Statements
18to24
Page 2

Manarat Foundatlon
Trustees. and DlrectoTr' Report
The trnst¢es, who are rfirectors for the puryx)ses of eomwy ITh. present thè annual f8POrt t(yJether with the
finana81 stater￿ts and auditors. repKJrt ofthe clwilable ￿rnpany for the year ended 31 Marth 2024.
Objectives and activitS•s
Objects and aims
1) To advance education and training. partrulaty tr￿t ncrt ex¢iusNety anwjngsl d)ildren and yotlng people ofsclthl
age by the provision of out of sthool and honw4¥ork dubs.
2) To advan￿ the Islam￿ faith indudit¥J the adva￿M￿l of relKJi¢x¢ ¢￿CatiOn and raising awarenèss of the
tsilh.,
3} To prevent or rdieve FX)verty by provi¢Jing orassisting in the provk%ion of educath)n, tsaining, healthcare projects
and ajl the necessary supportdesigned to enable indmdualsto 9ènerale a sustainable in(xJme and bè 8&ff-sufficient
To achieve all of the above Manarat FiyJnd8tion's team is workirKJ tirobssly on creab.ng a space where all their
objectiv8$ can be achieved. cu￿ more than haw of the ￿lIthr￿j propct has been ts)mpJeled.
ObJ•¢tives. strnt•gies and •ebvibvs
Manarat Foundation has the frAhMrwJ *X¥￿eS.
1) D¥ity Prayer Facalities.
2) Friday Prayer Faalities.
3) Eid Prayerfacilities. Induding for women and chiklTrn.
41 During the Hoty MtN)th of Flamadh8n Mlaar and Tara*Eeh Prayws are organised.
51 ReguL4r Islami¢ Educational Circles, for men. armj children.
Publlc ljenefft
The strateg￿ RepNt has oullined in W, the mary arpas in whKh Ihe Charity Is providing a Public Benefit to
the ujmmunty.
The trustees confimi that they ha¥¢ cx)nwI￿￿ wth the r8Juirements of section 17 of the Charits•s Act 2011 to hava
due regard lo the publ￿ t*nefft guKlarrR pubIistr￿ by the Charity Comrnission for England and Wales.
A¢hievem•nts and porforrnance
The year to 31 March 2024 has been arnAher suCr￿SfiJl year of ddivering services and actNrbes for the local
Muslim community as w&ll as engaging vthh the wder communty. Otjr team of imams, tnjstoas and volunteèrs
have worked ti￿18￿8ty throughout the yw to serve cwr ￿MmUnty.
Manarat. in a short spac8 oflime. ha$ 8thEved the foJkn*irwJ.'
EDUCATION
Significant In¢Tea8e in numberof we•kday and w•akW￿ Madrasgh Sludents Introduct￿ ofadutt short coufs•s of
Fiqh and Ta
Weekty Dar5 of Hadith & Tafse4r
CORE REUGIOUS SERVICES
Five daily s¥lahs Jummah Sa￿ Weekty reminder Youlh ha*a
COMMUNITY OUTREACH
Page 3

Training on haw & umrah
Islamoph¢)bia awareness workshop and Inlerfarth diakngue DislrilXJtb￿ of grfis and dawah packs to non-muslim
neighbour5
Dua programme for kKal corr4nunty
Fundraising for the wider Muslim communty Fanwty lurKlay
Annual dinner and Award$ Cerem
SERVICES FOR THE MONTH OF RAMADAM.
14AMADAN BULLETIN
Once again. this year we published the Ramadan Bulletin. This contsined inf0m￿tiOn about R8madan and other
articles relevant to this bl6ss8d month. The Bulleiin grves our ¢ommunty the necessary infgrmation to help
thèm make their M￿th offastWl9 more benthial & sixritual.
2-TARAWEEH PPAYERS
Every year. in the month of daty Tara4v¢th prayers are hebj atthe lime ofthe Isha salah. These are led
by a team of Huffaz. The ￿lIatIOn (rf Ihe Qurfan is generalty ￿mpleted on the 29th night of Ramadan. Athough
attèndance levels vary over Ihe month. every night over 3C¥J people attendeJJ the Taraweeh players.
&I￿ARAND SUHUR SERVICE
According to the Hadith of our bdoved prophet IPBUHI feedirwJ the fasting pwson is considered a very noble act.
Messènger of Allah IPBUHI said,
oever fe¢d$ a fastir4J person wll have a reward I￿ that of ts fasting per50n, ￿thOut any re(luction in his
rvward."
(Ahmad and AkNa8ai)
Iftar was Provided daity for appro￿rnatety 1￿150 indNiduals. On I￿S1On$ mora than 2(K) people took part. Iftar
was p￿￿ded for both brothw$ and sisters. This year suhur was pwded on the 27th night of Ramadan for both
brothers and $i3teTS. More than 100 worshippers parficipated in the suhur.
44'TIKAF
Manarat FourKlat*)n wov¥Jes llikaf faciltti.es fr)r bcal Muslim$ dumg Ihe lasl 10 days of Ramadan. This allows
sxople to stay in thè masjid ovèmighl aThl to d8dth themselw to per30nd prayer and rerAtation of the QLtrfan.
This year 10 brothets perfornied I'ltkaf.
OTHER REGULAR SERWCES
Outsid& the month of Ramadan, Manarat is the beating Iwrt of the W Muslim community and a venue from
which a range of regular servKes are provided.
FIQH OF RAMADAN PROGRAAIME
Prior to the month of Ramadan. Manarat organi5es an opF¥xtunty to leam about the Fiqh of Ramadan. This year
those attending the session E￿effted much from it and improved their kn(￿edge. The eventtook place on the 2nd
of March 2024. The guest spèaker. Shaikh Haknb ul Ghafar Azhari. spoke alx)ut the essential matters of Fiqh
corterning Ramadan. Additional￿, Sh. Kai Belal Wked about the pwtical ways in whiGh a person can maximize
the rewards of this blessed month. Those attending the event left wth valuable insights on Fiqhi matters and how
to make practical Changes to their lives to make the most of their time durw Ramadan.
FIQH OF QURBANI PROGRAMME
PwJe 4

Manarnt Foundation
Trustees. and Diroctors, Report
Understsnding Ihe sWJnifi¢￿n￿ of OuTbani is 8ssenb.al lor Èvèry Muslim. Manatst Ftyjndation hosted a seminar on
th* Fiqh ol Qurbani on Friday May 24, 2024. The ￿ant alm￿1 lo wjucate and remind the communty about the
history and virtues of Qurboni.
MANARAT RADIO SCANNER SERVICE
The Azan (call to prayer) is an aLtrJitAe *rt for the communty. reminding thern of the time ot prayer. This 18
especialty imwrt8nt t￿ause the call is not openty broadcast in the UK. A Itve radio transmission lthrouoh a radio
scanner) of the A28n and ￿rrfjregational prayers is delivered at the time of e8ch of the fve daily prayers. The
whole Jummah KhLrtabah is also broadcasted wa the sranner. The radKJ transmissions also allow for other
programmes aThJ ev￿ to be broadcast to the community. Thi5 15 a much valued and imwrtanl channel to keep
our communty wff0￿ed ofamourvrrents and events.
SISTERS. CIRCLE
The orde k8 run by the sisters in ￿ BeNJall18ngu￿e mainty. Athit*s are hdd montNy. and this yèar in¢luded'.
1. Eid reunion ￿rbe$.
2. Hall trainiNJ
3. Regul8T tarbwah progrwnmes suth as darsul Qu¢an. darsul H•Jith and muth rMrB
4. Diseus8ions on seerah. knefjwhy of the sahabah. ummahatul m'Umi￿en and. oth&r core towc4 of Islam were
also covèred by the rArde.
The sister8 also activety p8thpate in regularfvrKlrai5ing and charity eV￿ts at ManaTat Foundal*)n.
ISLAMIC MARRIAGE SOLEMNIZ4TION
Mariiage is a key tenet oftha tsachiry of Isbam. It ￿thin this, thatfuture getW81itins of MLtslims are lo ￿ bom
and r*$￿1 in. Each yearwe provhle imams lo sobemnrLe the Islam￿ marriage {Nikahl.
In additvm to Islamic marriage, we also perfonn c4¥￿ ma￿tageS.
Thi8 year, we condu¢ted aFvroximatdy 20 Nikahs. induding knlitatsng ￿liM￿s. beiThJ attended by a Small
number of participants.
COUNSELLING
Manarat offers counselling to the locd Muslim c4Jrnmunty. is avala￿8 on matters induding
marrlage, dNorc¢, mentsl heallh and resofving famity disw. Many indpiiduals and familie$ made use of thas
service over the year_
YOUTH CIRCLE
A regular seNice f¢x our y¢￿th {boys & girfsl was run this year. Every FINYay evening various activibes take ￿8¢e
such as swrts a(aivthes and short talk5 on Islam atKI raising awarene55 of current issues.
Tho¥e corning to the youth arde ￿re able to take part in table tenThs. srv)okerlpool as well as LM)xing skllls. We
aim lo expand the activrtEs ￿ng pmwded in the forthcoming year.
The Youth otde gives our y(￿n9￿ m￿nberS of the (Jjmmunty a de(Scated time to use the bjilding, arKI this aims
to inculcate in Ihem an aitathment to the masyd from an eaty ¥tw in th*r lrfe. M is also a practical way of
implementing one of our organisab.onal obiecbvès.
SUPPORT FOR NEW MUSUMS
PwJe 5

PAanarat Foundotlon
Trustees. and Dlrectors. Report
The gro%th of Islam continues apace, andwith pa55ing day rn0￿ individuals are embracing Islam. We provide
a range ofsupport servirEs foroui new Muslim È*others and sisters. Manarat hdps thèm to ￿8M more about Islam
and in their ioumey tr) be¢oming rightecyjs persons. We m8ke sure they have the emtional and social 5UPF￿,
espeCI￿ty at key times of the yèar, e.g. EKI, Ramadan.
HIRING FACIUTY
Manarat provides tscilths, at a cost, for hoklirg Sm￿1 fiJI￿tiOnS s￿￿ as a(w8h, walimah and communty
gatherings. Cu¥rentty, we onty faulitate sm*1 fvnctions.
As the onty Islam￿ aryl ￿mmunty ￿tre within the aw. this is greaty received by the local Muslim community.
Educatlonal sèr41￿8
AUMIYYAH - SABAQ INAUGURATION
The inauguration ofthe Sabaq program forthe Manarat ￿lM￿yah dass w8$ t￿￿ on Thursday, 8th February 2024.
initial cohort of 10 students enfolled in the Alimwah program, and approximatÈty S) parbcipants attended th&
Sabaq ses5K)n. The event commenced an insFiriThJ athjress by the ch*f guesL Muth Tosir Miah, who offered
Valuab￿ insights on the Ha<lith of Niyyah {intention).
Additionaly, Prof. Khandaker Kabir U¢Jdin and Sh. Shahhl Ullah Azhari Sha￿ their wsdNn aThJ guidance on the
Importa￿ of seeking knovA&Jge. 8nrKhing ts sessicffl V*ilh thair athe 3nd experiences.
Afterthe 8es8ion, light refreshmentswere seNed. ofleriTha a thance forattendees to ￿laI￿a. n&tsYork, and reflect
on thè speec*es.
MADRASAH CLASSES
Manarat Academy has ¢)ver 200 studen15 btheen the ages of 416. Currenljy it provmles daly gvening and
weekend Madrasah le¢￿atIon) cksses.
Manaraf$ eveniThJ and weekend Madrasah da￿S provide high quaty Islam￿ education. Having a thorough
Ltnderstanding and religK)us grounding enabth our children to be a¢bve and ￿spOnSible British ¢it￿en$ whilst
maintaining their Islamic farth. Evening dass8s run Monday-Thursday between 5pm to 7wi. Weekend dasses a
befvleen 108m to 1pm.
Senior l&adèrs have ensur&J that 8afegua(diNJ. F*alth & safety fir8t qualffied tea¢hers are part of the
teathing slaff.
In ordèrto achieve its educational goal$, mar￿Tat has devew a welkstrlthwt syjlabus and curriculum, which
Is taught by a h￿hlY edutsted child friendty tèam. Al le￿hing staff #re DBS check￿. Qu81ified female te8chern
deiNer Ihe iossons for the girfs ¢18S8e5.
Children a￿ taught, Qurfan recikion vrith ts￿, Hrfzul Qufan (selected Sur8hs and verses). Selected Hadith
Imemori8ation ￿th me8ningl, Seerah of the Prophet IPBUHI. Basic Aqaid. Masnoon du'aas meaningl and,
Daily Fiqh (Islam￿ Jurisprudence). AM$m￿leS are hebd monthty. aThJ stLKknts have also taken part in inter-
Madras8h 181anwc comwtitions.
HIFZULQURAN
Our Hifz ul QLErfan classe5 arè avaiL9b￿ durin9 the weekdays and weekends. fè8luring the following ¥¢hedule.'
1. M￿daY to Thursday.. kn to 7pm
2. Saturday 8nd Sunday.. 10*n to 1pm
ARABIC LANGUAGE COURSE FOR CHILDREN AND ADULT

Manaral provNles an Arab￿ Language cour3e for thibjren. aiming to familKarise them wilh the languag@ of l$lam
and foster a better understsnding of the Qurfan and Dw). This year. our Arabic course for children ran on
s8￿rdsys from 12pm to 1pm and att￿￿ed over 10 students.
SELF DEFENCE CLASSES FOR YOUNG PEOPLE
W8 8re currenlty wnniThJ r¥Jr Karate d838 wilh a gctsj numberofstud*nts every Friday from 7pm to 8pm. An expèrt
instructor the sessions.
OTHER SERWCES DELIVERED FOR CHILDREN
A nurnber of athvibes vRre organised to ccxncide with key ¢J8te5 in the Islam￿ year. This year this h88
irEcluded'.
Online IslamK quiz
Qiraat competition
Speech competition
Progress on Renovabon %*)rks aNJ rAan8 for fijbjre Feric•Js
Wudu •rea Renovation w￿*
The renov8tion ofthe ¥A￿U area was required because of the cOnsbJera￿e wear and tear, which lèd to damage to
the fltsjriftg. Work to renovate and rèpair was undertaken by a dedtC8ted ienovation team and included the
installation of rw Ilooring, washbasins and rw water effiaent wudu taps. The total cost of the renovation
amounted to £14.4C¥), and the w0i￿a vras Success￿ty tyxn*ted within a f￿T-week limeframe
Manarnt Foundation Trno Proie¢t
The expansion ofthe services prov*Jed by M8narat have taken a stepk)rwardthisy8arvth the purchaseofanother
property. The Board ofTrustees has agreed to estsblish another branch should suitable p￿Pety becnme avaiLab
in the Yew Tree area. the blessing of Alah. the FouThJalion managed to find and purchase a pro￿ty. At
present, a plann￿0 application has been l<xlged wilh the counol and we are awaiiing its outconw.
Fln•ncial Teview
During the year. the c*arrty raised £453k12023.' £33(*l spent £233k (21Y23.' £165k). werating a net incom
of £220k12023: £165k).
At year*nd the charity had a q8r¢l e h#san of £28￿12￿23. £450kl.
Policy on rnseThes
At year end, the d)arity's TeseNes sI￿d at £1.1m12023.. £8WK}. of which £181k is restricted12023.. £175kl and
£919k is unrestricted12023.. £705k).
The holds gulfitaent reseNes in order to meet 115 wn￿14* needs.
Going cone•m
The Trustee8 feel confideftt that the charrty remwns a goin9 concem forthè fr4ltywing reasons
-11 wll be abk to generate incryne to contribute to ils core running ojsts
- 11 has sufficiént reserves to ¢over its core costs
Page 7

Manaral Foundation
Tru8te88' and Directors. Report
strU￿re. governance and management
Natur• olgovamlng document
M¥naral Foundation is gov4med by Memorandum and Articlès in(xJrw8ted 8th 2012 as amended by S￿la1
resolution{sl dated 13th Juty 2012 as amen￿ ty $￿al re5￿Ul￿ registered at Companies. House on 18th Ju
2012.
Rocrulfyn•nt andappOInkn￿ of thi$tees
The Charity has fourfounding members and 2 otherTru5tees. They d￿d&v￿On tho nwl of8 Trustee arises.
Induction and training of Iwst4•s
New Trustees a￿ invrted vthen there a need wthin the thaiity. and a SLIIIab￿ ¢anth"date with the required skill
8ets wll be invit8d based on the reqUIrer￿ of the tharity.
B￿kground dwd(8 and traiThng is 81$0 part of the iThJuraion wocess.
Alajorrlsks andmanag•m•nt of those iisks
The Injstees havo assèssed the risks tha charity faces, are satiSf￿d with thè $ystsm8 arKI arrangements in
a¢e lo rnanage the risks.
Oryanisatlonal structure
The organisational strudure of Manarat ts that the counal of mana9ement d￿ldeS the running of the projèct. The
fjle¢lion of the o)un¢il of management takes Pl￿ as per ts lx)nstiluti￿ of the Manarat. The followirvj positioThs
a￿ dotemined throu9h election for yea￿.
1. Chaiman
2. thaimian
3. Secr6tary
4. Joint Secretary
S. Treasuref
6. Assistsnt Treasurer
The Cu￿nt ￿￿nC41 of Monag￿nent members are:
1. Shaykh Mohammad Shahid UIEah (Presidenl)
2. Ustadh Muh8mmad Sarful Is18m {v￿e Pr•5thrrt)
3. Professor K. Kabir Uddin (Secretary)
4. Syed Kashrfmi (Joint Se¢retaryl Assistant Treasurer)
S. Maulana Shaykh Belal Hossen ffreasuwl
MF Advisory board:
1. Dr. M Millat-e-mustafa, l¥18mic Rdief
2. Dr. Ab¢Jl Kalam Azad. Editor, Monthty Zaitun. L(￿dOn
3. Mr. Favzur Rthman Choudhury MBE
4. Mr. Abdul Hamid. Msc, MA. Communty Lè8der. s￿1￿j
S. Mr. Imran Salm, Chartered Accountant, Sojihull
8. Shaykh Abdur Rahrn8n Madan¥, Director, TV ONE Lon(kJn
7. Solicitor TahiT Abdullah, Wright Justice Solicitors
8. Alhaj Abdul Malek Parvez, Cwmunty Personal
9. Mr. Akram Bonham I￿￿hit0￿}
10. DrAnwar Khi*er
11. Dr MA Khal6d
Page 8

anarat Foundation
TNstee8' and Directors. Report
F Mosquo Flnance Commlttee
1. Shaykh Mohammad ShahKI Ullah
2. Mr. Shahidul Islam Mukul
3. Mr. Qamar Abbas
4. Mohammad Umairyaser
5. Abdul Qawi-Dayal
MF PU￿ha$a Comrnlttoe
1. Professor K. Kabir Uddin
2. Mr. Ronju Miah
3. Mr. Abid Ahrned
4. Mr. Mohammed Awin (Koyesl
5. Mr. Haroon Rashid
6. Mohammed Ai Raza
MF Educayon Committèè
1. Professor K. Kabir Uddin
2. Sheikh Abdullah Al-mamun
3. Mr. Mamgir Khondaker
4. Mr. Jamil Ahmed
S. U8t&Jh Muhammad UmairYa$ir
MF Madrasah SMT
1. Professor K. Kabir Uddin
2. Ustsdh Muhammad Umair Yasir
3. Ustadh Yusufzaman
4. Ustsdah Naila Parveen
5. Vstsdah Bushra Bi
MF Cornplex Propet Devel4)￿ent Commlttt•
1. Prof. Kabir Uddin
2. Mr. Akram Bonham
3. Mr. Hatun Rashk1
4. Mr. Hanrf
MF Ev•nt Facillty and Parklng Managoment Commltt••
1. Muhammad Saffijl Islam
2. Mr. Muhamrn8d Arabi
3. Mr. Iqbal Hussan
4. Mr. Abdul Aziz
5. Mr Sarful Antma
6. Mr Sayed Hasson
7. Kqr. Huss8in AS￿ar
8. IAr Salman
9. Mr Nazrul Haq
10. Chowdhury Sohial
11. Ibrahim Jallo
12. MrAzad Miah
13. Abkl Ahmed
14. Iqbal Habib
15. Suleman Sheikh
16. Mohammed Ilya$
17. Nadeem Din
F Slsters Commltt#e
1. Mrs Yeasmin Arafat
2. Mrs Nasrin Akhtar
3. Mrs Umma Salma
4. Mrs Shaheda Parveen
5. Mrs Rukhsana Khan
6. Ustadah Nwla Parvin
Pag8 9

7. Mrs Rawshanara Begum
8. Sister Sazia
9. Mrs Qamar Abbas
10. Mrs Ruty Shah
11. Mr5 JahKla Sala
12. Mrs Rugina Ab&Jin
MF STAFF
Muhamrnad Umair Yasir Head of centre, Imam & Teacher
Arrf Rabbani-
Head OfediKat￿. Imam & Teac*er
Ubaid Ullah Shame
Imam & Tethr
Abdul Qawi
MuaddhMI
Bushra Bibi
Teath
Naila Parveen
Teacher
Tabasam Bibi
Teachef
Iman Hamadi
Teacher
T8manna Akter
T￿her
Page 10

Referenc• and Adm1nlstratJ￿ Dgtr11s
Tn￿tee$
Mr K8a Moh8mmad Belal Hossèn. Dirert
Mr KhandakerABM Kabiruddin. DI[￿)r
Mr Mohammad Shahidullah. Dtrecior
Mr Muhammad Sarful Islam. Director
Mr Syed KashrfAli. Director
Mr Mohammed Nurul AWin, Dirack￿ (Resigned 17 Feb %r24)
Princ1￿1 Cylke
155 New Coventy Rogd
Sheldon
Bimiingham
West MidlarKIs
B28 3DX
Company Reglgtratlon Number
08098742
Charity Reglstrntion Number
1148223
Independent Ex•niner
N8sir Rafiq
Dua Govemance
12&131 Bradford Street
Bradford Court
Bimiingahm
812 ONS
Flnanclal Instruments
ObJ•ctlvts ?ndpolkl•s
The charitys aclivities expose rt to a numter of finarKial risks indudiNJ credit risk, cash Ilow risk and liquidity risk.
The use of finanrial derivatNè$ is goVer￿d by the charity's p(Jliixe8 approved by the tr*Jard of trustees, whid)
provide written pisnciples on Ihe use of financkgl derivatNes to manage these risks. The ¢harity does not use
derivative financKg1 instmments for swlalNe wrposes.
Llquldlty ri*k
In order to maintain liqu*Jty to ensure that suffirient funds are available for ￿9(¥ng operation8 and frJbJre
devèloprnents, thè eharity uses a mixture of h)ng-term and short-term debt fir￿￿e.
Further (*tails regarding INuKIty rtsk can be foLmd vi the Statemènt of accountirKJ poJi¢ies in the fina￿7
statements.
Disclosurn of informatlon to auditor
Each trustee has taken steps Ihat they (Kjghtto twe taken as a trustee in order lo make themsefves aware of any
relèvant audit information and to estsblish thatth&thariVsauditor is aware of that information. Thetrustees confimi
that there is no rdevanl infoffnakn that they knoAT of arKI of which thoy kntrw the 8udrtOf is unawa￿.
Page 11

Ptya 12

Manardt Foundatlon
ststoment of Trust•és' Responsibllltlos
The Iruslees {who are also the direrAors of Manarat FcAJndation for the purwses of o)mpany lawl ar8 rgsponsibia
for preparing the trustees. teFKJrt and the finanaal statements in ￿e0rdanc* with the United Kingd(xn Account'ng
Stsndards Ivnited Kingdom GÈneraUy Accepted Accounb"ng PractKel and applicable law arKI regulations.
Company law requires the trustees to prepare finaroal statements fore8ch financial year. Under CL%np8ny law the
trustees must not approve the finanoal ststsments unless they are satisfied that they gwe a true and tsir view of
the state of affairs of the charitable Com￿nY and of ils incwiing resour￿ and applI￿￿on of resource5, includiThJ
Its inctsme and expenditu￿. for that period. In prepan.ng these finanaal stateménts, the trustees are required to:
select suitable acccyjnting poltse5 aFgty th￿n Cons￿tentIY.'
observe th8 methods and pri￿pIeS in the Chwiiies SORP:
m8ke judgements and esiunates that are reaso￿l￿e aThJ prudent
state whether applicable UK Acccwnting Standards have be8n folbwed, subpct to any Matari￿ dep8th￿5
disclosed and explaine(l in the financial statements: 8rHI
prepare thè fin8rKaal statements on the going corKem basi5 unless it is irwpropriate to presume that the
charitable rxjmpany will continuo in busine55.
The trustees are reSWnsib￿ for keewng *Jequale a￿untI￿j records that Suffic￿nI to show and èxp18in the
charitable companvs transactions and disclosè wth reasonable ￿1racY at any tirne the financial position ofthe
charitable eompany and enabk them to ensure that the finanaal statements comFAy the Compani&s kt 20LK.
Thèy are also responsible fof safeguardin9 the assets of the charitsble Company and hence for taking wsonable
steps forthe prevetth)n and detecti￿ of lTrud and other irrnguk4rttEs.
Page 13

Manarat Foundation
Inde￿ndant Examiners Report to the trusteos of Manar•t Foundation
I report lo the charity trustees ￿ my eXamW)al￿ ofthe ￿Unts ofthe charity forthè y8ar ended 31 March 2024
which 8re Set ryjt on pages 15 to 24.
Respeth• r•8pon$ibilities 0ftruSt￿ and exarniner
As the charitys trust￿$ of Manarat FOundatiC￿ {atxI 81$0 its directors fw the purpo￿ of ￿MpanY lawl you are
re8ponsible for the preparalim of the acc(yJnts in accotd8rKe the requiremènts of thè cornpan￿ Act 2ct6
I'the 20C6 Arfl.
Having satisfied that the aCC￿niS of Man8r81 Foundation are not requsrad to be audit￿1 under Part 16 of
the 2LX)6 Act and are eligible for independent examinth"on, I report in respect of my examinth.on of your charity'8
accounts as carried out under seth.on 145 ofthe Chariknes Act 2011 I'the 2011 ACYI. In carrying out wny examinat
I have fcAl¢I￿ed the Directions given by thg Charity CommissK)n uThJer section 145151{bl ofthe 2011 Act.
Indepondènt •xaminorf¥ statsrnont
Sincè M8n8r8t Foundation's 9ros$ in¢xJme exceeded £250,¢JX¢ your examiner must be a MeM￿r of ¥ body
in sècbon 145 of the 2011 ACL l ¢¢)nfirm that l am to undert* the examination bwu8e l am a member
of ICAEW. which is one of the listed todies.
I have ctsryjleted my examinatbjn. I C{￿firrn that no mattèrs have cune to my att￿t￿)n in ¢onnoCtion with the
examination gNirrfJ me cause lo bdieve..
1. aco)untin9 re¢ord8 were not kept in reyrA of Manarat Four¥Jalion a5 rwuireJ by section 386 of the 20[
2. the accounts do not 8(xord wth those re¢ords: or
3. the accounts do not compty with the a￿ounting requirèmpnts of section 396 of th& Act other than any
requiremènt tt)at the accoLtrts give a Iwe and fair whKh is not a matter cmsidered as part of an
independent examinatK)n," or
4. the accounts have not begn K*epared in actordaThx wilh the melhods and prinryples of the Statem8nt of
Recommended Practu for accounting and rewrting by Char￿e$ lapplieable to charitses preparing theFr
aceotjnts in acLOtdgnce with the Filw￿91 Reporbng Standard 8ppIKable in the UK Republic of Ireland
(FRS 10211.
I have no
cem$ and have comfr ￿rO$S no other matters in conneclion wth thÈ examination to wh￿h atténtion
$hoult1 be
awn in this report in ordér to enat4e a ￿d￿s￿dIng ofthg ac(xNJnts to be f￿h￿l.
Nasir Raffi
ICAEW
Dua Goveman¢e
1￿131 Bradford Str891
Bfadford Court
Bimingahm
812 ONS
Date".
Poge 14

Manarat Foundation
Statsment of Flnanclal Actlvtties for the Year Ended 31 ma￿ h 2024
IlnGluding Income and Expendlture Account and Statement of Total Re¢ognised Gains and
Lo$8esl
Unrestricted
Total
2024
In¢ome and Endowments from:
Donation$ and legac
452,951
Total income
Expendlturn on:
Rai¥ing fund8
Charitable activthes
12.2881
12.2881
Tol81 expenditure
232,937
Nat i1￿
Net movement in funds
213.
6,051
220,014
Reconciliatlon Of fvnds
Total funds brought forward
879 578
Tolal lunds ¢arr*d foThvard
14
180.993
Unr•strlct•d
funds
Totsl
2023
Restrict￿ funds
In¢ome and Endowmonts from:
Dwations atMI légac￿$
Total irKome
324.115
330,417
Ex￿ndItUre on..
Charitable activities
Total expanditure
139,838
164.886
Net incomellexpenditurel
Not movement in lund8
184.277
(18.7481
165.531
R•concilIati+￿ of funds
Total fvnds broughl forward
Totsl fvnds carr*d forward
520.359
193.68B
14
879,578
AJI ofthtr charity's acbvibes derive from ti)ntinuing 0pw8llc￿ during the above ts¥o wi¢és.
The bjnds breakdown tr2023 is shown in note 14.
Page15

IR•ghtradon numl)•r. 081)gZ74
8alan¢e Sh••t M ¥t 31 IAarch 2024
1.?￿.811
1.318,248
12
1(Q.121
78.182
13
191219
Funds olth? chrfty..
I￿.995
174.942
Tot•1 Iwd•
14
Trustse
P￿? 16

IAanarat Foundation
Statement of Cash FlovrJ for the Year Ended 31 MaKh 2024
2024
2023
Cash flows from opèrnting activitie
Net cash Income
220.014
165,531
Adju$tments to cash fllxs frtyn nonacash itoms
DeprerAation
27,437
247.451
19].579
Workhng eapitsl adjustments
IDecrease}Ancrease in credit￿3
13
23.512
Net cash flows from operating activil
23.939
492.531
Cash flows from Inv•sting a¢li¥itses
Purchas¢ of tangible fixed assèts
11
Net increase in 8nd ca8h equivalents
Cash and cash equivalants al 1 ApFiI
Cash and cash •quivaknts at 31 March
23.939
4,734
All ofthe cash flows are d8ri¥8d from continuirwJ operat*)ns thrirvJ the above two Feriods.
Page 17

Manarat Foundatlon
Notes to the Flnanclal Ststsm•nts for the Year Ended 31 March 2024
1 Charlty stat
The charity is limited by share capital. ir￿OI￿￿tea in.
The prinripal place of business 13..
155 New Coventy Road
Sheldon
Birmingham
West Midlands
B26 3DX
2 Aceounting policles
Summary of significant accountlng poll¢l•¥ and key •￿thIntIng •stimats
The principal accounbng poliues applied in the preparab.on tsfthese finanryal StateM￿ts aye set wt below. These
policie8 have con$istenUy apFAied to all years F*eBented, unl￿5 olhèMi5e stslwj.
Statemènt of complian
The financial statements havebeen prepa￿1 in accordancewith Actounting and Reporting by Charities.. Stslernent
of Recommended Practice appluble to ¢harities preparing their a(zounts in accordance thè Finanual
Reporting Standafd applicable in the UK and Republic of IreLand {FRS 1021 (effective 1 January 20151- ICharrtie5
SORP (FRS 1021}, Ihe Financial Re5X¢rting Stsndard awIcab￿ in t1￿ UK and Rep￿iCOf Ireland {FRS 1021. They
also cc4npty wlh the Companies Ad 2￿6 and Charth$ Act 2011.
Ba81$ of preparatton
Manarat Foundation meots the definibon of a benefft enty undw FRS 102. Assets and liabilibes are inibalty
reco9nise(l at historical cost ￿tranSaCtIon value unless othep*istr 8tated in the relevant acojunting policy notes.
Going conc•m
The trustees consider that the￿ are no matèn81 uncerlainlies aw the charitys abilty lo conb'nue as a going
concem nor any 3ignificant areas of u￿ertaInty that affeca thè carryiThJ value ofassets he]d by the tharty.
Income and endo¥mients
All incorne is rewgnised ono the charity has entitiemenl to Ihe income. it 1$ probalAe that the 1￿me will be
received and the anyjunt of income rect￿able can be measured rdiably.
Donations and 19gacles
Donations are r8cognised when th¢ charity has teen notified in vfflting of both the alnounl and settlement dale. In
the event that a donation is subjectto condiboA5 thal requirè a level ofperfomance by the charity beforethe charity
IS ant￿ed to thè funds. the income is deferred and not recognised Un￿ either those conditions are fulty met, or the
fvlflment of those condibons is whdty wilhin the contrd of the chwity and it is probatk that these condrbons will
be fulfi￿ed in the rewjrw wiort.
Expondltur•
AJI expenditure is recognised once there ks a legal or u)nstructNe (￿1[gation to that expendrture, r( is probaNe
setdement is required and the amwnt can be ffl8asured reliably. All oxts are 811ocated to the applicable
expenditur& heading that aggregate srmi18r costs to that rategory. costs cannot directly a￿)buted lo
particular headings they have been all(Kgted on a basis ¢wsistent with the use of resour¢e5. wilh central Stsff
costs all0￿ed on the basis of time spent, and depreciation charges all(Kated on the ports.on ol the asset's use.
Other swjport costs are alkyxred based the swead of 8taff costs.
Page 18

Manarat Foundatlon
Notes to th? Flnanclal Statements for the Year Ended 31 March 2024
Raising funds
The8e are costs incurred in athding volLwtsry ir￿me. th¢ managerr*rt of wwe5tments and incurr¢d in
tr8ding activities that raise furKI$.
Ch•ritaNe actlvhl8s
Charitable expenditure comprisosthose costs iTh)Jffed by tho tharity in the delivery of its acbvitses and s9Thi¢g8 for
tts beneficiaries. It indudes both ￿>￿tS Ihat can be alktate(I directty to SLKh ￿t￿ltieS and those costs of an indirect
nature necessary to support them.
Support costs
Support costs inctudè centrat fvnctions and have Lw •llocaled to activty cost categories on a b88is consistent
with the use ol resources. for example. alIC￿*Ing K*qxrty costs ty floor aws. or per capita. staff ctssts by the
time spent and othgr costs by lh￿r Lwg8.
These include the costs at1r1t￿lab￿ to the ch8riVs coM￿la1)Ce v*ith constl1ut￿aI and statutory Tequiremwts,
includu)g au<li( strategic managemgnt arKI tru8tees's meeliThJ$ ond reimfxjrwj expense8.
Taxatlon
The charity is con8idered to pass the tests setoul in Paragraph 1 Schedule 6 ofthe Finance Act 2010 and therefore
f( meets the definition of a charitable Company for UK C(￿ration tax purposes. Accordingly, the charity is
potentialty exemptfrom taxation in respectof incorne orcapitat 9ains receiv￿ ￿thin ¢ate9ories covered by Chapter
3 Part 11 of the Co￿tiOn Tax Act 2010 or of the Taxation of Chargeatle Gain$ Act 1992. to the
extent thot such income or gains are appl￿d exdusivety to thalilab￿ purFKJse5.
Tangible fixèd assets
Indmdual fixed assets costing £XKJ.W or rrm arè irmlialty r￿)Ided * cost. less any subsequent ac￿MUlath￿
depreaation 8nd subsequent aC￿m￿a￿￿ impaimient k)sse5.
Depreclatlon #nd amortlsatltsn
Depreciation 18 provided on tsngl￿e f￿ed as*ts so as towrite off the cost or V￿Uation. less any 88timated residual
value. over Iheir expeded uwful eLK￿0M￿ lrfe as k)Ihy•K'.
Fixtures & Fitbng.. 15 years UEL straight line
Land & 8uikliryJs'. 50 years UEL strai9ht lintr
Cash and cash equlvalents
Cash 8nd cash equN8lents cLfftprtseeash on hand and call deposits, and other short-term hlghty IlquKI investments
that are readiiv conv8￿bIe to a kTr)wn amwnt ofcash 8nd are subject to an insignificant risk of change in value.
Trado ¢redtto
Trade creditors are obligations to w for or swvKes that ha¥8 baen acquired in thg ordinary course of
businèss from suppliers. A(tounts payable are dassified as cJJrrent l￿bil￿e$ rf the charity does not have an
uncondthon81 right. at the end of the reporbn9 per￿. lo defer sètuement ofthe crèditor for at least tsyelve rnonths
after the reporting date. W therè is an urthThJsts"onal right to defèr seluement for at lèast tsvelve months after the
porting date. they are presented as non-wrrent IKabililies.
Ti8de creditors arè recognised initsally atth8tranwAion price and subw4uenlly measured at amort¢sed Cost using
thè effective interest rnethod.
Page 19

Manarnt Foundatlon
Notes to the Flnanclal Slatements for the Year Ended 31 March 2024
Borrowings
Interest-bearing borrowings are inthalty recorded at fairvalue, net of tranSact￿rt wsts. Interest-bearing borrowing8
are subsequenty carried at amothsed ¢08t. wrth the dfftren￿ bèhveen the proceed5, net oftransaction costs, and
the amount due on redemption being racognised as a charge to the Statement of Fingrtryal ACtiv￿eS overthe period
of the relevant borrowing.
Interest expense is rg)Jgnised on thtr of the e￿tiVe interest is I￿luded in interest payable and
similar charges.
Borrowing5 are dassffieo 88 eurrent liabilibes unless the th8nty ha5 an uncond￿1 right to dèfer settlement of
the liabilty for at ￿8$1 twdve months after the rgporting date.
Fund strU¢￿r•
Unrestricted income fijnds 8re gerwl fijnds that a￿ avaiL*b￿ for use at the truslees's di$￿tion in furtherance of
the objeth.vès ofthe charity.
Rèstricted income funds are those (k)nated for Ltse in a par11￿18rarea or for S￿lfi¢ FWfPOSe$. the use ofwhich is
restricted to that afea or purptsse.
3 Income from donations andltyacies
Unr88tricted
fund#
Total
2024
Total
2023
General Restrletèd fvnd
Donations and lagacieg..
Donations to major apFeals
Educational A￿1v￿e$
Donation3 from indNiduals
Gift aid reclaimed
6.051
6.051
.836
257,265
92.799
6,302
69,496
254,619
.838
257.265
92.799
330.417
4 Expendlturn on charitsblo athrl
2024
2023
Facility Cost
Employment c
8,679
107.951
27,437
21,421
3,441
14,938
7.127
18.831
23,112
4.389
77.094
25,048
23,055
8.336
14,401
6,679
5,884
Food, ho¥)it￿lty and werts
Grants
Govemance
util￿e$
Repairs and Maintenar
Page 20

anarat Foundatlon
Notes to the Financial Statements for the Yoar Ended 31 March 2024
S Anaty8E8 ofgoveman¢¢ ¥rKI Support costs
Governance ¢osts
Unrestrfctsd
fvnd8
Total
2024
Total
2023
General
Independent èxamirer fee8
Examlnation of the financAal statements
Legal and prof•ssional fees
3.580
7.127
6 Net In¢¢mlntyoutgoing resourc¢s
Net incoming rgsources for the year I￿lUde..
2024
2023
De￿￿81￿1n off￿￿ assets
7 Trust0•8 r¢munerntlon 8nd *xpwMes
No trustees, nor any persons connected wth them. hav& received any refflunwation from charity during the
year.
Page 21

Manarat Foundatlon
Notsg to the Financial Statsments for the Year Ended 31 Mar¢h 2024
8 Staff costs
The aggregate payr￿1 costs were as follw..
2024
2023
Staff costs during the yearwor•:
Wages and salaries
No em￿oyee re¢wved emoluments ofmore than £60.CW during the year.
9 Ind&￿n￿Ont exarninerfs remungrati¢n
2024
2023
Examinaknon ofthe slatem￿ts
Page 22

ManaTat Foundation
Notss to the Flnancial Statements for the Year Ended 31 March 2024
10 Taxatlon
The tharity is a registered charity 13 there￿ exemptfrom taxat￿.
11 Tangib￿ Ilxed a$60ts
Land and
bullding
Fumilure and
equipment
Total
Cost
AI 1 ADriI 2023
1442.150
Al 31 March 2024
39.S27
1442 150
Depr8clatlon
Al l April 2023
Charge for the year
107,347
25,
16,555
1.531
123,￿12
27,437
At 31 March 2024
133.253
Net book valu•
At 31 March 2024
1290811
Al 31 Marth 2023
1318248
12 C•¥h and cash equl¥alerts
2024
2023
Cash on hand
Cash at bank
102 121
13 Credltors: •n¢unts falllng within one y•ar
2024
2023
Other creditors
Qatd e Hasanah- conxnunty k>ans
Accruals
63,372
516.852
Page 23

Manarat Foundation
Note5 to thè Financial Statements for tho Year Ended 31 March 2024
14 Funds
Balance at 1 Awil IncomiThJ
2023
Balanc• at 31
Ilarch 2024
Unrostrlctsd funds
General
704.836
(232.93n
918,599
R8strict•d funds
6,051
Total funds
879 578
1099 592
15 Analysls Of n•t assets bet*wi funds
Unr•stri¢ted
funds
Gènèral
Restricted funds Total funds
Tangible f¢xed assets
Cufrent assets
Current liabilibe$
1.214,601
102,121
56.713
152.1)J9
1,366.810
102.121
Total net a$￿t8
152,D39
1 112.018
Unrestrlctod
fund8
Total funds at 31
Restrlcted funds March 2023
G•n•ral
Tangible fixod assets
Currènt assets
Current liabilÉb"e$
994.971
78.182
174.942
1,189,913
78.182
Total net a88ets
619.673
Page 24