Ch•rlty r•gl•trallon numb•r 1149239 (Efigland •nd War) Company r•gl•tr•tlon numb•r 08281036 'THE LIGHf (UK) LTD ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
'THE LIGHT. (UK) LTD Contents Pago Company information Trustees. Annual Report Independent Examiners Report In¢ome and Expenditure Account B)l•nrA Sheet SkIenI of Cashllows 10 Notes to Ihe accounts 11
THE LIGHT. (UK) LTD Company Infomiatlon Dirfftor Shabir Ahmed Fazil Secretsry Mohammed Alif Shabir Fazil Accountants Blue Elephant Accounlanls Limrted Kembrey Park Swindon SN2 8UP Registered office 29 Woodland Avenue Slough BeTk5hire SL1 3BX Registered numb•r 08281036
THE LIGHT. (UK) LTD Trustees. Annual Report The IFVStees present their report and accounts for the year ended 30 November 2025. Trustees The following persons served as tnjslees during the year.. Mr Shabir Fazi Mr Atif Fazil Mrs Sajida Shabir Structure, governance and management Type of governing document. Constitution ihe charity is constrtuted.. Trust charity is in Pla to benefrt the reSents and youth of Slough and clients n21ionally and intemationally. The Light UK provide a bespoke and tsilored seryice by Ifained staff lo support vulnerable ¢hildreTr and adults in the community whilst helping them to develop their independence, cognitive skills nd lifr skills. Vulnefability ts stipulated but not limited to as members of the community involved in 9aTr95. drugs and alcohol. CSE or SE. arld Special Educational Nèeds and Disabilities. Furthernre, we tsrgel young 'hard lo reach individuals who are NEET. and help them to attain qualjficatrons and other eXpernGe irt order lo reach their 9oals and ambition5. To provide facilities which are in the best interest of Social Welfare, recreation and leisure. The main actwilies which we provide lor the community are as follows.. Respite care We provide respile support lo children and adutts, accessing facilities in the local community. This includes shopping nIres, community cenlres. Day cenlres, Public libraries. parks. actsvity centres and other social environments. Menlonng - We offer 1. 1 supwrt to young people and adults who need guidance on developing their skj'lls and progressing in life. The progression could be something as small as being mentored lo buying PruCts from a supermarkel confmdenlly lo being prepared and trained on attending a job interview and dealing With questions. FurthenrK)re we work directly with children In care and al home who have refused lo go lo schwl. Our mentors eno)urage them and help them lo understand the Importance of school and the edLtcalion system whilst worknng systemically with parenlslguardians lo reach Ihe sel objectives. Wothshops - The Light UK carry out workshops In local community cenlres lor the whole community. The workshops focus on loplc5 such a6 Drugs & Alcohol. CSE, Honour based violence, gangs and general employment workshops. These workshops have been very 8uccesslul and hav8 allowed us to ed1¢ the c4mmunity a8 well as gulde and support those Indivldua18 In nee¢J. 41Pag
Sports- The Liglil UK cairy out lip lo J 51)ortiiig gclivilies in week engaging 8- 25 year oldg frorn acro89 Berkshire Tl)e oL)jeclives ol Ilie 5essioi)s are lo provid8 the young peoplè with an activity, mentor them and also allow11)eiii to p0511ively ii)legr8le willi oll)er young people and adults wllhin the community International work - The Ligl)l UK and 115 volui)leer8 work 8bro8d by SUPPOfling those in povety In the last year we largeled differenl coui)Iries In As18, 11)e mld(Ilp east 8nd Europe where we stnl volijnleers lo work with 11)e hoii)eles5 by providliig lood aiid leiiiporgry 9heller. We 8150 carried out work with ulnerable conin)uiiilies Maioiily ol 11)ese Irips lake place lor up lo 90 days These Jre classed as spontaneous visits and we liope lo conlinue these vlslls to sUPPOrt people who are struggling and requiro support Food banks - The Light UK are operating a loodbank for the local community In Berkshire Due lo the rise In the cost of living many families are struggling lo feed themselves and Iheif families Our aim Is lo bridge that gap as much as we can by pioviding food lo any families In need on a weekly basis This has been a very successful carnpaign. All users ol the loodbank remain anonymou5 and we promote this as part of our confidentiality policies Additional details of objectlves and •ctivitle$ Day centre - The Light UK run a day centre for vulnerable adults. The centre focuse$ on provKling the following activities. Interactive arts classes Textiles Food prep8ralion session$ Immersive drama sessions Weekly exerctse sessions S8nsory activjties Ouldoor actlvities The Light are cnnlinuing this seTViCg as the service users enjoy this thoroughly. We have a good working relationship with the parentsl9uaTdians ol the clienls and have mèt objeclives set by them during the Initial feferrals We have also built a posilive relationship with St Andrews Church whom we use for our weekly venue to lacilitale the day ¢entr• PlacementslFoslering & Overnight The Light UK care lor young people within the s(Kial care system This could a lemp)rary short lerrn placement ol up to 2 to 3 days or altefnatively regarded as a foster placernenl lasting 6 months al a time During this time The Light UK are re5pon51ble for ensuring the young person'5 weltare and wellbeing is l¢)oked after. This Includes bul is not limited lo the following. Providing sheller FOCMJ Clothing Attend1ng appoinlmenls such a5 doctors & dentist Ensuring activities are organised lor the young person such as Cinema. bowling, Ice skating. Go karting elc Time Is arranged lor young person lo meet their family an(1 friends whi151 supervised by The Li9hl UK Religious needs are mel Il applicable
Summary of th• maln chlov•m•nts of th• charlty durlng the year In Ihe last year we have supported over 500 young people in the local community. including chil(Jren anrj adults nationally and intem8lion811y. We h8ve glven Ihem Ihe cliance and opportunlly lo develop In key ILtncllonal skills as well as provi(Jing mentoring and assislance witli einploymenl. Furthermore we have provlded people food and shelter In underprivileged areas arouiid the world. D•cl•rtion The Irustees dedare that they have approved the Iruslees. roport above. This report was approved by the board on 30 January 2026 and signed on its behalf. Shabif hhmed Fazil Cha 61Pag
THE LIGHT, IUKI LTD Independent exarniner's report to the tTu8tee8 of'The Llght, IUKI Lld I report to the Ifuslees on my examination ol the accounts of the 'The Llghl, (UK) for Ihe year ended 30 November 2025 Responsibilities and basls of report As the charity Iruslees of'The Light, IUKI you are responsible for the Pfèparalion ol the K¢ounts in accordance with the requirennls ol Ihe Charities Act 2011. S report in respecl of my examination ol the chanty's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have lollowed all the applicable Directions gNen by the Charity Commission under section 14515llbl ol the Act. Independent examln8r's statement I have cornpleled my examinatn. I confirm that no malefial matters have come lo my attention in Conn110 with the eXamInatfi 9iving me ca¢Jse lo believe that in any material respect. l. Accountin9 records were not kepl in respect ol the charity as required by Section 130 of the Act.. OT 2. The accounts do not accord with those record$,' or 3. The accounts do not comply with the applicable requirements concerning thè form and content of accounts sei out in the Charith?s IA¢countS and Reports? RegLlalions 2008 other than any requireent that the accounts give a twe and fair view which 19 not 8 matter considered as part of an Independent examtnation. I have no conc•m8 ènd have eorne aGfOSS no olher matters in connectlon with th* examination lo which attenlion should be drawn in Ihis report in Ofder to enable a proper understanding of the aGcounls to be Teached. Signed Oale.. 30 January 2026 81ue Elephant Accountants ts'mlted MAAT Kembrey Park Swindon SN2 8UP
'THE LIGHT {UK> LTD STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 NOVEMBER 2025 Unrvdtrlci•d lundg 2025 Unrèstrkt•d funds 2024 Nol Income from.. Donatrons an¢J legaoes 388.387 714,977 Tt)tal Incom• 388,387 714 977 Expndlturn on: Ch•Titable athvibes 271.407 470.073 T¢JiAI •xp•ndltu 271.407 470.073 N•ilTrcom• &Trd mo¥•ment lft lunds 116,980 244.904 Furylba1aT% ai l DècembBT 2024 1.160,395 915491 Fynth b•l•nc•J *130 Nov•mb•r 2025 1,277,375 1,160,395 The statement of finanoal activities includes all gains 8nd 10s5es recognised in rhe year. All income and expenditure aenve from conbnuing activities.
'THE LIGHT, (UK) LTD BALANCE SHEET AS AT30 NOVEMBER 2025 2026 2024 Not•• Flxed assets Tangible assets Inveslmenl property Investments 15,276 532,718 1,885 532,718 1,885 534.603 S49,879 Current assets Debtors Cash at bank and in hand 546.552 197.420 448,582 163,134 743.972 611,716 611.716 N•t ¢urr•nl •s•et• 743.972 1,278.575 1.161.595 Total •••ets IHS curr•nt Ilabllltl•• Creditors- amounts hlllng duo aft•r More th•n on• y••r (1.200) io 11,2001 1,277,375 1.160.395 N•t aM•ts Th• fund• olth• Uniesmcled fund8 11 1,277,375 1.180.395 1,277.37S 1.160,395 Th¢ company is ents'yed lo the ¢xemplion from th• audit rtqulromenl Co01n8d in •ection 477 of the Companie$ Act 20, for the year ded 30 November 2025. The diredors acknedge their responsibilities for complying wtth the r•quirement• of Ihe Compani•8 Acl 26 wilh respect to accountsng rOrdS and the preparation ol financial statements. The members have not fequired thg company lo obialn an audil of it8 financigl statem•nt8 for th• ye¥r In question in accordan¢e wth 476 These finanual statements have L pr•pwed in xcordance Wblh Ihe provisions aPICable to Companies subject to the small companies rogime The financial $tstement8 vmre approv•d by the on 30 January 2028. Mr Shablr F•zll Dlrector Company regislrJtson number 08281036 IEngland and Ivalesl
'THE LIGHT. (UK) LTD STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 NOVEMBER 2025 2026 2024 Cash flo7 from oper¥tlng ¢tlvltles Cash 9eneraled from operations 380.278 12 34.286 Investlng acdvltles Purchase of investment property 1532.7181 34,286 1532,7181 N•t cuh us•d In In¥•stlng actlvltles Nel g•n•rnt•d from fin•nclng actlvlti N•t(decrnwiyln¢T•aS• In c•$h and cash 34.286 {152.4401 163,134 315.574 Cash ¥¥J c•sh eqw4alBftts atwiming of yoaT qu&1•1 •t •nO 91 year 197.420 163.134 10IPag
'THE LIGHT. (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 Accounling pollcles Chlrlty Infomiatlon THE LIGHf IUKI LTO Is a piivale cotnpany liiniled by guar8nle8 incorporated in England and Walés. Th• registered office is 29 Woodland Avenue, Slough. BerX5hire, SL1 3BX 1.1 Accountlng conventlon The financial statements have been prépared in accordance with the charity's governing ijo¢ument. the Companies Act 2006. FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Chantiès SORP Accounting and Reporting by Charities. Statement of Recommended Practice applicable lo chan(ies preparing their 8¢counts in accor¢fance wlh Ihe Financial Reporting Standaid applicatyle in the UK and Republic ol Ire18nd IFRS 1021" The charity 1$ a Public Benefft Entity as defined by FRS 102. The financial statements are prepared in slerfing, which is the funcb"¢)nal cuffonty of the ¢harty. Monetary amounts In these financial statements are rounde(J to the nearest £. The finanaal stal8rnenls have tsen prepared un¢Jer ihe hislorical cost cven.0n, lrni)djfied to indude the revaluation ol freehold properties and Ic include Fnvestment properties and certain finanrial instruments at fair valuel The prinupal accounting policies adopted are set ¢)Ut t*low. 1.2 Golng conc•m Al the ts'me of approving the financial stotements, the members have a reasonable expectation that the ent has adequate sOurceS to ¢LXJtinLte in oper8tional e$tenCe for Ihe foreseeable future. Thus the ent5ty cconbnues to adopt thè gryng concem basis of ac¢ounb"ng in preparing the financial statements. 1.3 Charltable lunds Unre$tricted ftmd$ are available IOT ai the disGrelion of the in furtheran ol their charitable objectives. Restricted fvnds are subJ'e¢t 10 Specific conditions by donors or grant0 a$ to how they may be used. The purposes and usès of the rIn"Cted funds ale Set oul in the notes to the financial statements. Endowment lunds are subject to swifficconditions by donors thal the capital musl be maintsined by the charity. 1.4 Income Income is rniSed when the charity is legally èntitled lo it after any perforrnance conditions have teen met. the amounts can be measured reliably. and It Is probable that Incorne will be received. Cash donations are recognised on receipt Other donations are recognised once thè chanty has been notified olthe donation, unless perfomance conditions require deferral of the amounl. Income tax recoveiable in latiOn to donations received under GiftAid or deeds ol covenant IS fecognised at the time of the donation. 1.6 Expendliur• Expenditufe Is rocognised once there is a legal or conslruclive obligation lo transfer economic benèfit to a third party. It Is probable that a transler ol economic benefits wll be required in settlemenl. and the amount ol the obligatson can be measured rel18y. Expenditurè is dasgfied by acbvily. The costs ol trach aclivsly are made up of Ihe total ol direel costs and shared costs, Including support costs Involved in undertaking gach activity Direct C051s attributabl¢ lo a single activity 8re allocaied direclly to that acli¥ity. Sharèd costs which conlribute to more than one activity and support costs which are not artnbut8ble to a single aclivity are apportsoned between those activilies on a basis cor¥sislent with the use of iesouices. Cgnlial staff cosl6 aig allocated on tho ba515 01 lime snI, and depreciation charges are all8t8d on the portion ol as$6t's use. 11IPag
'THE LIGHT. (UK) LTD NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENOED 30 NOVEMBER 2025 Icontlnuedl Accountlng pollcles 1.6 Tanglble fixed ¥s5•ts Tangible fixed assets are initially measUd al cost Subsequently measured al cost Of valuation, net ol deprfialion and any impaimenl losses Depreciation Is recognised so 8$ 10 Wnte off Ihe cost OT valuation of assets less their residu81 values over their useful lives on the following bases. Plant and equipment Fixtt5$ and fittings Motor vehides The gain OT loss arising on the disposal of an asset is detemiined as the difference beeen the sale pr(Keeds and the carying ¥alue of the asset. and is recognised in the slalemenl of financial aclivilies. Over 5 years Over 5 years Over 5 years 1.1 InY•51moiit ProTty In¥estThentproperty. wthich is property held to eam rentals andlor for capital 8pprecialion. is initially recoanised •tC05l. ¥Aiich indudeskn• purchase cost and any directly attn"butable expenditure. Subsequenuy It is measufed altair ¥alue atlhe rey)rting end date. The Surplus or defiu"i on revaluation IS fecognised in pfofil or loss. IM Fkn•d Investments Fixed asset investmenls are tnrlialty measureLY at trnnsaction pnce excludin9 transaction costs. and are sutysequently mea$ured at fair value al each reporting dale Changes In lair value aré recognised in net in¢omei lexpendituiel for Ihe year Tiansaclion costs are expensed as incurred. 1.9 Impaiment ol flxed assets At each reporting end d8te, the reviews the carying amounts of its tangible assets lo detemiine whethw there Is any Indication that those assets have suffered an impairment loss. If any such Indication exisrs, the rwverable amount ol the asset is estjmated In order to demiine the extent 91 the impaiment loss Ill any). 1.10 Cash and cash equlv•lent• Cash and cash equivalents include cash in hand, deposits held at ¢all wlh banks. ¢AheT short-temi liquid Investments wlth original maltjrilies of three months or less. and bank overdrafts. Bank overdrafts alè shown thin txJffown9$ in current liabilities. 1.11 Flnancl•l IMtrum•nts The has elècted lo apply the provisions of Sedion 11 '8asic Financial In$lnJmenls' and Soclion 12 '0thor Finanoal In$trumenls Issues, of FRS 102 to all of ils financial instrLThènts. Finanual instnrnenls are recognlsed In the balance sheet vth8n the entity be¢ome$ party to the contr8ctual provi$ions of the instrLMenl. Finanaal assets aftd liabilities are offset. vlith iho net amounts Pfe$ented in th• flnandal statements, whan Ih8rg is a legally enfrAceable fight to set off Ihe recognised arnounls and there Is an intenlion to settle on a net basis or to realise the a$set 8nd settle the liwbility simult8n¢ousty. 8••lc Iln•ncl•l ••••ts Basic financial a$8ets. whlch include dobtorg and ca8h and bank balances. are Inlllolly measured ai tr8nsacbon price indudlng Iransa(aion rA)a¢$ and are 8LJ88quenlly carri8d at amortlwj cost using the effective inter8St motlv)d unl••• tha arran9ement con$tilUtei * ffin8n¢ing Iran8action, vkn•r• the tr8ns&clion Is m&&sured al t1 volu• ol the frJtur• iec•ipt6 tliscounled at a market rat• of int•rest. Financial assets classified as f8cesv8bl8 wllw"n on• year we not amortiswj. 121Pa9
'THE LIGHT, (UK) LTD NOTES TO THE FINANCIAL STATEMENTS ICONTINUED FOR THE YEAR ENDED 30 NOVEMBER 2025 Accountlng pollele8 (Contlnu•dl 8aslc financial liabilities Basic financial liabilities, including creditors and bank loans aTe Initially recognisad at Iransaction prtce unl•ss the arTangem8nt conslilule5 a financing Irans8Glion. where the debt Instrument Is measured at ltre preseni valu of the future paymerTrls dis¢(xJnted al a market rale of interest. Financial Iiabilrt18s classified as payabla wthin one year are not amortssed. Debt instruments are subsequently carried al amortised cost, using the effectivé Int•rt T•te method. Trade creLYitors are obligations lo pay for goods or service5 that have been atquired in tha ordinary course ot operations frorn suppliers Amounts payable are classified as current liabilities if payment 18 due wthin one year er less. If not. Ihey are presented 8$ non-current li8bilitios. Trade creditors are rxognised initially at transaction pric8 and sub6equenlly measur•d at amortis•d cost th• effKti¥g intare8t m¢thod. Derecognlllon ol Ilnan¢l•l Il•blllO05 Financial liabilitie$ are dere¢OgnId vth•n th• •nbty'S eontr•ctual oblig¥"on •XPiT• or ar• th•¢h•rg•d or cancelled. CrltJ¢al accountjng •sllm•tsffj and Judg•m•nt¥ In the application of th8 's ¥ccounbng polici•8. the mombers ar• r•quirgd to make lUdgeMts. a80rnat orKI assumptn$ 8bout the carrying amount ofosoats •nd liabtlities that ar• not readily apparent from other sources. gslim&las and •sociaied as¥umplioM •r8 based on hi#toncal eXn0nCe •nd oth•r fartor• that ar• Icon8Id•red to be rel•v•nt. Adual re$ult6 m8y differ from these eslimales. The e$timoles and undertying assumplions are reviewed on an on90ing ba$is. Revigions to accounting e$tim8tes •r• recognised in the pen¢)d In which the estimale Is revised where the revision affects enly that penod. of in the penod ol the revision and lutur• peTiod$ wher8 the ievt$ion affects both current and future penods. In¢omg from donat •nd l•g•cb•• Unr••trl¢t•d funds 2025 Unrnstrlcted funds 2024 714.977 Don¥bons and gffts 388,387 131 Pi19
'THE LIGHT. (UKI LTD NOTES TO THE FINANCIAL STATEMENTS {CONTINUEO) FOR THE YEAR ENDED 30 NOVEMBER 2025 Exp•ndltur• oil ch•rltable •cllvlll88 Ch•rllhlo Charltsble •xpendltuf• exndItuTe 2026 2024 Dlrect costs Subconlr8cIof cosls Other direct c051s C)natsons paid Travel and sub5islence 171,979 34,585 100 17.906 390.248 223 21,06e 224,570 Share ol ¥upport •nd governance costs Is•e not8 5 46.837 58,534 271,407 470,073 by lund Unrestsicied fvnds 271.407 470,073 Support costs allocated to actlvrtles 202S 2024 Deprtciation Rates Light and heat Telephone and intemel Insurance Bank charges Repairs and maintenance Sundry expenses Rent Postage Govemance costs Subscrrptions 15,276 2,006 3.456 3,205 6.144 15,649 1,941 3,796 3,274 8,605 16 10,402 3.762 8,890 2.194 3.876 9,240 10 1,234 2.196 46.837 58,534 An•ly•ed b•tw•en: Charitable expenditure 46,837 58.534 T•xatlon T ch•nty Is •xompt from taxallon on it8 a¢li¥lb"•s beeauso all rts incomè is applied ts charitable purposes.
'THE LIGHT, (UK) LTD NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 NOVEMBER 2025 Tanglble flxed assets Plant and Flxture• •nd •qulpm•nt Yotsl v•hlcl•8 Cost Al 1 December 2024 3.489 21.256 112.370 137,115 112,370 137,115 AI 30 November 2025 3,489 21.256 Depreciation and impalrment At 1 December 2024 Depreciation charged in the year 3,489 18.718 2,538 99.632 12,738 121,839 15,276 21,256 112.370 137.115 AI 30 November 2025 3,489 Carying amount At 30 November 2025 2,538 12,738 15.276 At 30 Novembèr2tT24 Investment proprty 2025 Falr value At 1 December 2024 Additions through extemal acquisth'on 532,718 532.718 At 30 No¥embgr 2025 Debtorn 2025 2024 Amounty f•lllDg du• withln on• y•ar- 546,552 448.582 Other debloTS Other debtors breakdt)wn Is as ffAIows Dawat è Islami £104,00012024." £25,000) M Baig Nil 12024 £10.9001 Al Medin8 £150,00012024 Nlll A Bhatti Nil12024 £8.3221 Mr H ul Nabi Nil12024 £1 5,0001 S Mansha Nil12024. £15,000) Dar ul Madinah Nil12024 £80,0001 Mr S Fazil £203.65712024 £205.4651 Property Man8gern8nt & M*nlenance Lld £88,89S12024. £88,895)
'THE LIGHT (UK) LTD NOTES TO THE FINANCIAL STATEMENTS ICONTINUED FOR THE YEAR ENDED 30 NOVEMBER 2025 10 Cr•dltorn: •mounts f•lllnq du• aft•r more th•n on• y••f 2026 2024 1.200 1.200 11 Unr••trl¢tsd fund The unl"¢Ied fvnds of the chanty comprise the unexpended balances of donations and grants which aro not 5ubjecl 10 5peGific conditions by donor5 and grantors as lo how they may be used. These Indude designated funds wthich have been set aside ¢>Jt of unresthcted lunds by the trustees for SP.fiC purpses. At1 Incomlng December rosources 2024 Rosources expendod At30 Novèmber 2025 1,160.395 388,387 1271,407) 1.277,375 At1 Ineomlng Dec•mber r•soufces 2023 Resoure•8 At30 expended November 2024 915.491 714,977 1470.0731 1,160,395 12 Ch g•nernt•d from op•rntlon 2026 2024 Suus for the year 116.980 244.9)4 Adjustmonts lor: Depreciation and impaimient of tangible fixed assets 15,276 15.648 Mov•m•nts In worklng upltsl: Increase In debt¢J Increase in uedit 197,9701 119,526 200 Cmh gon•rnt•d from operatlons 34.288 380.278