Company Registration Number- 0738852S The Charity Registra1ion Number is :_ 11 S2346 ALHAYAT LANGUAGES LTD Report and Accounts 30 September 2024 ALHAYAT LANGUAGES LTD Report and accounts for the year onded 30 September 2024 Contents Pago Tru8tèes' Annujl R•port ststement ol dlro¢tor8' re8pon81bllltl•s Ind•p•nd¢nl A¢count•nt'& R•port Funds Statemen18 statement of Fthan¢lal A¢flvili6s Movements In funds Income and E¥pend5tur8 account 10 11 12 Balance sh••t Notes to the o¢wunt• 13 15 ALHAYAT LANGUAGES LTD Company Reglstratiun Number- 07388525 Trustees. Annual Raport for the year ended 30 September 2024 The Trustees present Ihelr Report and A¢wJnts for Ihe year ended 30 Soptfjmber 2024. whkh also comprises thB DITector& R¢p)rt requtred bythe Companleg Act2006. Reference and admln15tratlve detalls The Charlty name. Th81ggo1 name ofthe charfty18:. ALHAYAT LANGUAGES LTD. Tho ¢hority1s also known by It¥s oporaUng narn8, Alhayat Languages Ltd, Yhe ar•a8 op•r•llon and UK ehèrf¢abk rnpljtretlon. Tho tharfty Is reglslered th England & Woles wlth tho Charity Commi$8lon in England & Wales ICCEWI wlth chortty number115234 The charfty doe9 Ml operate In any over6easlurfgdlctlcM. L•qal$truGlurn ol¢h• chorlty Tho oharftyW88 Inltslly ¢onslilulgd •8 1 COrnFBnyllmlted by shar• capllal. but Is now eonstttut•d as a c4mpany 11mm￿ byguarantee regl8l•r•d und•rth• CompanléB Act8. Th? 9gvemlrwJ dDcurn•nt of th• ehadty Is the Memor¥ndum and Artiele$ of As8o¢laUon Is adopted on 14 Moy 2013. Thew ar• no rè8trlctlon8 In thg govornlng documén¢s ¢)n lh& cfthe Ch8dty or on ts hwe8trnenl POWeTS otherthan Ihose Impos¢d by cha￿ Law. By opernllon o114w all. Iru$le6s aro dlrectors un¢Jer Ifvg Compgnlg$ A¢t 2006 8nfl all dlredoTr are tnJBleea under ChorS119$1oglslallon and have re8pon8lblllll•8, 89 such. Lmder both company charlty1gglslglk>n. Th• truEtees sra all IndfvlduAII. ALHAYAT LANGUAGES LTD Compony Registration Number- 07388525 Trustees. Annual Report for the year ended 30 September 2024 The princlpal operatlng address. lelephone number. emall and web addresses of Ihe charfty are'.- 8446 Cambridge Hous& Randal Street Blackburn. England BB17LG TelÈphon8 01254 433736 Emall Addr05s 1nfo@alhaya￿anuUa9ès.corn Web address www.alhayatlanguages.rAJm The registered office of the charity forCompanI￿ Ad purpos8818:. 8446 C8Mbridgo House Randal Street Blackburn. England BB17LG Th• Truste￿ In ¢)ffice on Ihe dateth• roportwas approvod WOT•:. lftab Hu5sain Javld Khan Beenish Manzoor The followlng persons s•rved a¥ Tru$tee$ durlng the yearonded 30 September 2024 The tsuste&s who sgrv8d as a trustee in th8 rewrling P8Tiod. and. if amlicable, their da18s of appointmenl or resignation duiing the yearwere.'- Name Appolnted Rosigned/Retired lftab Hussthft JavldKh8n All the trustees are also members of the charity. ALHAYAT LANGUAGES LTD COM￿nY Registr*￿ Number- 07388525 Truste•s' Annual Report for the year ended 30 September 2024 Objects and actlvitles of the charity The purposes of the chartty as set out In its govemlng documenL Our aim5 are.. - To advance Ihe education of the publ￿ without dislinction of age. disability. health $talu$. religious or polity.cal affiliation. race. Sex or Sexual origntstson through leaching, primarity bul not exdusively, in the subjects of good citszenship and the English language. - To provide rel*f for asylum seekets and refugees who are in condib"on5 of h•ryl$hip or $tr&ss. The maln actlvltles undertaken In relatlon to those purpo$g$ durlng tho year. INe are provKling English language leaching lo adults without di$¢riminatsng on any ground5 for exafflp￿ race. sex, relvJion. politics. disabilitss and gender. We provbje Iree da$g08 lo any ￿arn0￿￿ who arn asylum seekets or refugees, when they need help. We pro¥￿e a supportive and caring envin)nmnl in order lo protect lh8 menlal health of leamers. INe provtde free drop in Servi¢￿$ from Univernal job crodtt lo peop￿ expenencing domestsc violence and hardship. We prov￿& integralton aCts'V￿es lo 86SiSt their inclusion into the W￿er communty. In addition, w• provid8 drop4n s85$ion$ weekty to give advic• and inforMat￿n about leisurè and recreatsonalty opportunit￿S locally. The main activitse$ undertaken dunn9 the year lo further t￿ charivs purpose for th? public benefiL We have provKled cour¥es and services to the publt that enabb users to improve and develop their personal skills. Thes• improve users job PTospects and intsgralKin into sooety in goneral. The trustees have had rega￿ lo the Chanty Commission's guidan￿ on public benefit in managing the activitss of tho dbarity. ALHAYAT LANGUAGES LTD Cornpany Regblralk)n Number- 07388525 Trustees, Annual Report for the year ended 30 September 2024 Thp main achlevements and performance of the charlty during the year. A total of 350 learners participated on bespoke progr8mmes atAI Hayat in 2023. Approximately 350 look part on the Multiply programme with WEA Lancashire and Blackbum wilh Darwen Council, of Ih8se 346 look part on a 12 week Mixed Abilty in accredited ESOL numeracy & ESOL writing programme out of whlch appr0￿matelY 289 learners achieved a formal qualification. A further 90 leamers look part in a holistic programme delNered by case workers which included iAG. ESOL, Mental Health & Wellbeing and Integration visits. We delivered the first cycle of the BWD programm8 which cDnslst8d DI 5 ctasses 0115 students.. We also delivered additional ESOL Entry writing in Nelson, Blackbum and Preston. 90 students enrolled onto the unactyedited dasses. At the end of the programme they could spaak and listen with more confidence, read and write En91ish in rn0￿ confidence. use an English lo and wrote about numbers and calculations, l?arn about local and regional culture. plan a journey and take part in the visit and developed confidence and independence. The dlfference the charity's perfomiance during the year has made to the beneficiaries of the charity. B&n@ficiaries have gained Nation81 c8rtification awards and have benefitted from hlgher sell- confidencé as well as better employment prosp8cts and progression. The degree to whlch the achlevements and perfomiance during the yearhave benefited ￿derSO¢1ety. Better integration in local communitie5, more Voluntee￿ takin9 part In civic dulies.18ss tension and suspicions in local communilie5. Structurei governance and management of the charity The methods used to recruit and appolnt new charity trustees. In selecting new trustees we seek to identify peopl? who are passionatè about our cause. Potential trustees a￿ asked to attend truslee meetings where they ara given more details of the charilI5 aims and objeclives. If all trustees agree. the new candidatè wlll be proposed as a new trustee at Ihe subsequent tru$lees meeting. This process allows due consiJer81ion of a person's eligibility. personal competence, specialist knowledge and skills. ALHAYAT LANGUAGES LTD Company Registrat￿ Numter- 07388625 Trustees. Annual Report for the year ended 30 Soptember 2024 Financial review The charitys financial position at the end of the year ended 39 September 2024 The financial p0511ion of the charlty at 30 September 2024 and comparatives for the prior period. as more fully detailed in the acc¢unls, Can be 5ummarised as follows:. 2024 2L123 Net IiiciJing 57.642 136.1011 Unrestricfrd Revenue Fund5 available the general purposes of th& charity 139.020) 196.6631 Total Funds 139.0201 Flnanclal review of the posltlon at the reporting dato, 30 September 2024 . The Iruslees consid8r the financial perfo￿anCe by the charity during the year to have bèèn satisfactory. ReseNes have been drawn down during the year for projects as expècted. Specific changes In fixèd assets are detailed in the notes lo the accounts. Policies on reseNes. The Trustees deem the unrestricted reserves to be Sufficient lo cover Ihe CO￿ costs of the charity for the next year. There are plans in place to use the current reserves to provide further cours8S to the publi Avallabllity and adequacy of assgts of each of the funds The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil ils obligations in respect of each fund. Principal fundin9 sources in the year and how these support the key objectives of the charity. Main sour￿8 of income are WEA and Blackburn wlth Darwen Council, All of these projects have at their core, the aims of develDplng and progressing English language. in areas wilh deprived BAME communities. and with reluge8s, whilst encouraging and promoting community and soclal cohesion Ihrough language development ALHAYAT LANGUAGES LTD Compary Regblratlon Number- 07388525 Trustees. Annual Report for the year ended 30 September 2024 Employment of disabled persons Alhayat Languages operates an equal opportunit¢88 pmploymenl policy and Is opposed to all foThs of disGriminalion. Our selection processes are non-di8criminatory and always seek lo give full and fair consideration to those with disabili1188 for all vacancies, taklng Into account their aplitude5 and skills. Detalls of The Independent Examiner D￿en Ismall Memberof ICAS (Chartered Accauntantl 1st Floor 40¢ Preston New Road Blackburn Lancashire BB2 6AH Statement of the Dlrectors, and Trustees, Responsibilltles The chariws lTr￿teeS are responsible for Ihe preparation of the Bccounts in accord8nce with the teThns of Ihe Companies Act 2006. the Charities Ad 2011 and the Charities Js beglnnlng on or after 1st J•u8ry20191, ITh& SORPI. publlshed by the Charfty Cemml551on In & Wale3 ICCEW}, undertho hlstorfcal cost CorhVth)￿0n and Ih?awounfjng poll¢les 6etout on pag8 15. R•8yetlw r•$ponslbllltl•• of th• Trust•èB and th• Ind•pondont Examlngrand Ihg b￿1¥ oltho r•port A5 de6CA￿d on paoe 6, you, charitsble compgnys Trwt4•s, ara also tho Dlrettorn of tho Comparty lor the purpD6e8 of Company law, are respOn￿ble for the preparation of thè financlal 81atom8nts Sn 8vK)rdance ￿th th Compan19s Act 2006. th& Charfll•g Acl 2011 and all olh•rgppficBble18wBnd ￿1h Unlt8d Gvnerally Accepted ACCOUn￿n9 Practlce, applJcab10 10 8rnaller enulles, •nd for belrvj satlsfled that Lho ffnanclal $tatem•nts olv• trth• 8r#l falrviow. Th6 Trust¢È8 ￿n$￿trIhatth8 audlt roqulrgment ol Secl(on 144111 of Iho CharftleB Act 2011(1￿ Act) doe8 Mtthppty, Ond that Ihem18 no requlr6m8nt In Ihe memtsrandum and arUd06 ollhè chartylortr* cOnduc￿n9 of ?n audit, and thal tho aceounts dts n¢1 r¢wlro an audil In oceordarlce￿th Part 16 of th8 Comp8Thk8s Ad 2CII8 end thBt no membor or membors hove reque618d on'hu&II purnuanl io Se¢tl¢)n 476 of the Cornpanl88 Act 2008. A¥ a ¢ong•qu•nc•, thè Tnjstées hAV¢ •1o¢ted that the tina￿5)1•18¢0rnen11 be subject to Ind•p•ndent eyAmlnation. $itlofled myBell Ihal thè flnan¢lal 8tatemonts •r• not requlred to be 8utht•d urAl•r anyl•g￿ prothlon. olh•￿8*, and are eligiblo fty Independent examinalon,111s my r¥$w￿[bIlIty t¢:. a) examlnfr the flnanclpl Jtalem•n19 of1￿ eharlty ￿d¢¢ Sgctlon 14501 the A¢t', bl Idlow tha AppThu&bl• pro¢edure9 In th9 Dlr•¢tloM 9Sven byth• Ch•rltyCommlÈ8lon undttièction 14515llbl of the ACL BA•h oflhd0p0nd￿t Examlth•T'S Stal•n￿nI and 1¢4p• ol y￿rk ￿nd￿rtaI• l Mport In rospeet ol my 0￿MIna￿D￿ of tfve chaW$ flDBnclal statements C8rrf•d ¢ul undèr 8145 of th• Aet. In carrylng oirt my examlnalon, I havg loll0￿d all Iho 8pp11¢4bl? DlredlofflB glven bylhe Charlty Comrnlsslon under B8cllon 1445llbl ol the Act sottlng oullh¢ dull88 01 aTh ind¢pondorrt examlnerln relation loth• conduGlng of gn Indopond•nt ex8mlnotlon. An Indopèfidwl ex0m1na￿on Indudw a rgvlew of thg accounllng r•cords kept bythe chaTltabla ornpany oltho aecountlng tytsm8 ¢mployed byth? rharfl6blo comparyand 8 comparlson ol the flnanthl st￿&m￿n￿ presontsd ￿th those r•etyd$. It also Includes eonsld•r8tthi ¢1 any unusual lieme or disdo$ur•s In Ihe flnanc18181at&monts, arKI 8eeklng 8xplanatlons from you, 8$ TN$lee$, ¢oncemlng 8uch Mattérs. The pufpDSa ol tho examlnollon 1$ Io v5tsb118h 88far as P￿6Ible thal Iham h8v? no br￿cheS ol charity I8￿SlatIOn and that, on ¢gst bBslB ole¥Aé¢nce relovant lo the amoun16 and 4kd¢8ur¢s made, Ihe fflnandal 8tatèmonts wmplybvlth the SORP. The prt*£dur•¥ wdertaken ¢Jo not provlde 811 gvhJen¢e that *wld be rerylrad In An Audll and Informatlon 8uppDed bythè TrLK4t8es In th& eAxJrne olthe oxamlnotlon Is nol sublected lo audit le$ts ortnqulrles and doo9 not cover 811 th• matt8rs Ihat an 8udltor VKI￿d con6lder In 8rrlvlng at an opinlen. Tho'p1$nr￿nQ and conttsct ol an audll goes boy)rpJ thgllmlled 888urnrKelhat an lTrJQ￿Thy9nl examlnalton can prowdo Cons8quenly. I lo not oxpres8an a￿11 oplnlon on tho wew gfvan bythg flnanclal Statements, and In pArUGular. I 9X￿$S no opinlon as t9￿elher thèffiwckgl statornents glve atrue fairvièw ofth6 affalrs ol the ¢h8rlty, and my repryl18 Ilmlted to tho m8lter8 Set out in thB s14ternent below. ALHAYAT LANGUAGES LTD I planned 8nd perfonned myexamlnation $0 as to Sa11sfyM￿eWIhdtt￿? ¢bl￿tiveS of thB independent exarninotion aro a¢hI¢V￿ and before Ilnalisirtg thé r8porf l obt3iDed assurarres from the Trustees ofall material matters. IndepÈndErrt Examsnerfs Slatement. Report and Oplnlon Sublectto th8 Ilmllalions upon Ihe scope of mywork as d¥ailed ebove. I have eompleted my èx￿1￿ttioTr,, and can nfjrm thal.'- The a¢mun15 oft1￿5 charitabl¢ wnp8ny ere Mtrnquirèd to ￿ audtted under Part 16 ofthe CompaNas Aet2DO6'. This is a report In respectof an èY&ninatron ￿r￿ed outwder 145of the AeA and ui accordanr* with Directions glven bylhs Ch8rltyCommls61on urthltr s¢ctlon 144Sllbl of th8 Act ￿th[ch maybe appll¢ablè,' and thai no materjal malters have ¢om•to myattenliDn tn cOn[￿lI0n with the examination glving me cause to belleve that in 4nym8terfal resper 81vuntlng re¢ords were r￿tkept in r8speGt ofth8 charitya8 required by S8dlDn 386 olthe Companles A¢t2006 and S?¢bon 130 of The chan￿8$ Act 2011- Ihè ffin8nd81 stalementg do" nolèe¢ord ￿1th th0$9 records,. or Iho finan&81 statements do n0teornply￿th the ap￿[rable requlrernenls concemkng the form and centent of 8ccounts setout In section 396 oflhg CompantesAcl 2006 other than any￿QuI￿10ntthatth0 accDunts giv8 a Irue and lav vlew. which is ntst 8 m8tter Considered as part of an Independènt éxamirnalron,. have notbeen prepared In accordane•wilh th¢ methods and principles set out In Ihe FR5 102 SORP Istatémwt of Recornrnended Pracllce for A¢eounUng •nd R￿VrfIng bychadtiesl 2C19. appllcabl8 to all accountlrKJ pèrttsls bewnnlng on or8fter 181 January20191, ffhe SORP}. I havè no and have Come across no other mBtters in connection wth thè Èxamirnall￿ ID whkh attenliun b¢ dro￿￿ In thJ8 report In ordorlo anattsa prop8rund8rslanthng of the financlal ststementsto be ￿aGhE￿. M¢been Ismall- I[￿ependen1 &x8rn1ner ICAS (Chartered A¢￿￿￿1} I￿ Floor 40c Pfeslon NewRoa Black￿rn L8n¢ashl BB2 6AH Thls re￿rt was slgned on 22 Juty2025 ALHAYAT LANGUAGES LTD - Statement of Flnanclal Activltlos for the year ended 30 $6ptsmber 2024 Stalement olFlnanclalA¢Uvltl•$ Un¢ludlng thè Ineome andE¥pendlturoA¢¢ountfor(he yearended30 S•pt•mbér 2024. as requlr•d by Companl&s A¢t'2006J $ORP R•1 c￿lI•￿ty￿aT IlnrHlrf¢t•d Funth PtlDrYoir Tow Fur Totsl Fwdl Fun 2021 In¢orn• & Ehdowm•Dtafrom: Donaur￿l & Le9achi ¢hIrtLryb￿ aetN11￿ Al 42.846 132.680 42 132.e80 39275 214.108 Totsl IDMm• 17fjAOS 17S,SOS 263283 ExpoTrdhur• on.. ¢horttabh •¢￿11[*$ 117163 289.484 Tot•1 •xp•ndMu 117163 N•tln¢orMloith yqzr 57m42 67.042 IJ6.1011 M•tln••m• *lt•rtran$fwi 57,fj42 57,Q42 130.1011 N•trn•v•m•nt In fund• 57 07042 ijs.soii R•e•nelllatSon of lundl:. Tot•1 fttndl bmughtlonvard (98.8631 163 The'60RP R•f knth•t•d •bo¥• I•th•¢kns•1fi￿l￿O(1nCIth• ••tQUiln th• forn￿1 SORPdocum8nLq.PA t•*wtr8d by pirngriph 4.60 allh& SORP, th•brc4tghlfomrd8nd c4rrted forwardfvnd8 Ébova ho¥? bMn•gre•d tsth• Bo1onc• Sh¢èL A••p•Tth• StstemgntolT*>t•lRecoynknd OAln$ •rd l• no¢w•qulMd ￿ tNs atahm•nl b)dudM•ll r•¢oonli•d g•ln$ •nd lo•1 lth• p￿￿￿rtr•n¢j¢i1Qn• ww• unr•slrkl•d tt•rn8, and ￿0￿J￿h*r81bwe IB r8qukT•d hjl aENII•8 derive Imm continuing opuraWoTh¥ Thg n•te• altached on PiB•• 1st¢ 2S form an Intègral part afthèi• attounti. l dorlv• from Eonttnulny opqzatlon• Th• nat•8 altached on pages 15to 25f•rm Inl•qral part ofth¢s•aGwunl Tho re8our¢•s applgd on flxed ossotg for eh•rfty u80 romgnts the ￿3t ofadlthlorts less proceeds of 8ny dlsp05818. 10 ALHAYAT LANGUAGES LTD- Statement of FIMndal A¢tMlles for th• year ondod 30 September 2024 Movom•n¢s In r•venuo and caplial fvnds forlhe yeaT•nded JO Septombor 2024 accumul•t•d fvr•d• Tot LI￿Y*41 A¢cumuknt•d 1￿u￿tICK￿yrd 196,664 .6631 67.642 transf•r8 67M42 P9MII ¢lg•kng i•wThu• fund• Jg 21 8￿MM￿ry Of fund• T•tsl Yw •Thd A•v•rw a¢tyMu￿fiThI¥ Pgfv211 198.8831 Th• nots• •ttKh•d ￿ pag•• 13 tr1 25 fonn •n IDl•gral partofthM• 4¢¢ounl& 11 ALHAYAT LANGUAGES LTD - 8tstement of Financlal Adlvllle8 far the year èndèd 30 September 2024 ALHAYAT LANGUAGES LTD Incom& and Expèndiiure Account for the ￿•r￿nded 30 septernbgr 2024 as requlred by the C¢mpanl•$ Act 2006 IrKometiorn opoiabons 175.5 253P83 Investm8ntincom fjro$5 Iheyear beforB OAcepYonal Items 175AOS 253.383 Qross Iheyoarlnctudlng exGeptlanal It•ms 175 2513B3 Charitablo •xp8nditure. Bxcludrw dBprecHllon And amO￿A2tkl t>epr¢¢&3bon end amort*atio 111.722 285,343 3,3rii Reafwdb5se8 on dtspoÉak o1suEHI invgstrnents are programme rekled Total expendltur• In thB y￿r 117 44 Not In¢om• Wor* lax Inlheflnan£lalyear 57&42 I3￿101) Taxvn$wpluson Ordinarya¢b¥￿88 Net Incomo aftorlu Inthe fln8T￿laIy￿ar 67 (341011 Retslned iurplu$forthe flnan¢lal year 67.142 AJI athiltès dériv# from ￿t￿nUIng operalions In aectsrdancewhh thB provlslons of Companl8sAcl2QQfj. headings subh*adinus used in lh8 arjd Exper*itur?8CWUrnthavo bBBn adaptsdto refiBctlhespet&l Dabjie ofthe dwrWs8cUvlk8. ThE notes attached on pa9es 15 Irj 2Sforni an Inl¢gfAI ofthqBe a¢￿unts. 12 ALHAYAT LANGUAGES LTD - Balance Sheet as at 30 September 2024 80RP Not• Ref 2W 2Q23 Flxed assets Tangible asset$ 2.747 6.048 Currgnt aysets Cash at bank and In hand 18.217 10,258 Credltors: aEnounts falllng du• wlthln onè year 9 C1 (33,4511 (35,8731 Not currnnt 8s8ets (15.2341 (25.6151 (12A87> {19.$67> Net assets Cre(filors- amounts falling due after more than ono year 10 C2 126.534) (77,096) The totsl net a55ets ofthe charfty {39m11 {96,6631 The total ngt assets of th? charlty are funded by Ihe funds of the 6harllyy as follows:. R•strlctod funds Unrestricted Funds Unrestrlctsd Revenue Funds 14 D3 (39,0211 196,6631 (39.0211 {96.6631 Designated Funds Toial charlty funds 139.021) {96,663) The'SORP Ref Indlcated above bs the dassificalion of Balance Sheet items as sel out in the formal SORP documenls. As requlred by paragraph 4.60 of tho SORP, thg brought forward and carr￿d foThYard funds abov• have been agreeil to the SOFK. The dlrector8 are satlsfied that the company Is enrfI8d 10 8X8mplkJn from Ihè rèquSrwnènt to obt8ln an audit undèr sectson 4T1 of the Companie8 Act 2006. Thp members have not required the companyto obtaln an audtt In ac(x)rd8nce wlth secllon 476 of the Act. Thg dlrectOf8 acknowl8dg6 thgtr rasponslbllllles for complySng with the requir8m6nts of the Companies Act 2006 Ih rgspecl to accounting records and the preparatlon of accounts. 13 AUIAYAT UkGUAGE8 LTD . Bolan¢• 8.hut A$ al 30 Sopt•mbgr 20 Th￿tha￿lB S￿bJ￿￿t0 uthr ¢haity10olslAIkn', offld th4 t¥ptrl ol th¢ Ind¢pèrffyrt h¥*rn béen IryBTed In accthaw *llh th& In P8rt15 01tho A¢t •FoUo&WgtO v¢mpanlè¥ to Iho 4mttll compfinl88 ro64mo. oflntsl•88 an 22 July2026 Il* rthallLeh•d •h pogm 1610 ￿ 10rn14n Int¢gr•l part of th•N• •¢¢•unty. 14 ALHAYAT LANGUAGES LTD Notes to the Accounts for the yéar ended 30 September 2024 l A¢cout)tlng policle# Policies relutlng to the produetlon of the a¢¢ounts. aslsof pr•pthtlon and accoun￿rt9 c¢nvoDtton The w￿unts Iwe b8an pr•p4red Ont￿ arnuots bath. undér Ihe h16toAcal cosl ￿nventIOn. andln aeeordarttswith th Finbrtial Reportlng Standard 102.16fleGtIv8 1st J8nuary 20161 and'FRS 102 SORP IStatEmfrnt ol Recomrrwryjed PracdcelorAccounting and Repoth'fig by Charities) 2019, Sp￿1¢abl￿ 1041 a¢¢wnting yri¢d$ beoinning on Nafter 1st January 20191, ttha SORPI. putAltshod by Ihe Charity Ccmmission in England &Wale8 ICCEW), and In wtd8nee￿Ih all appllcablg l*Y In the charity8jUIiBdldion of rgglstraiim. ex¢ept that ¢hB cb•Tily ha$ prepared the nnanrlal stslem6nt5 In 8cco￿anCe￿lh the FRS 102 SORP IStatemeN 0fRe￿mmnded PradK•IorAc¢￿thlng and Rewrting byChari1Sesl 2019, aPk￿cO￿lel¢IOll arKthThlOng ￿￿(>￿S beglnning on or8fter 1st January 20191, (The SORPI. In prel¢rnne• to Iho wevlous SORP, th• SCRP 2005, whleh h88 be¢n ￿thdraWn, nclwilhst8ndin9 tho f8ctlhatlhe extant Btatutory rngulalions, the Chathties IAettouth$And Reportsl Rogulattons 2QOB r6fer•xplldty to Ihb SORP 2Q05. Thls has done to 8CGordwilh rjjrrent beBt pradlce. Golng con￿rn Tho ¢harftyS5 currenly OF4r8tin9 as 8 9oJng ¢¢ncem •nd hai th• re9￿￿# Iuftdlng lodo 60 fort￿ n•xt 12 ar• belAg pmparéd to acqulreaddltlonol lundlng Iw pro1￿t& hyond th18 pariorL 8wKeB5ful blds ￿11 I￿U[8 IhochrW8 *bllityloopar*e as 4 g￿n9 Mncorn In the lonoer18rm. Rlsk$ and fvturg a8¥umptToM Th8 ￿tY li a publlls beneflt•nlty. Polkl•8 r•latlny to •xp•ndlturn on goods and servlces pmvlded to Ihe charity. R•¢ognltlon ol llabllllt•$¥nd •xpendftuT• A Ilabilty, and the related exp8nditur•,19 rocognls¢dwhon a ltyDI orconslrucllvo obllgallon C￿51$ as a rcsull ofa past e￿nI. and when11 l¥ I￿￿11￿¢￿than n)tthata tran¥f8rofeconornlG benefrt$ be re4ulrnd In iettlemunt. 4nd when th• arnouftt of Iho obllgallon ean b? M￿￿red or reliatly estlmated.. LI•￿IllIo# arfslng fiom futur¢ fundinu cornrnltfflenls and construGIIve Dbllgatsonj. In¢luding porl¢rman¢e related gr4nl¥, wh8ratho timing orth?amounl Jftho futur& oxportdi￿rts fo9￿redI088￿e IM o￿lgatIOn are uncertaln. glvg rf8g to provlBIDn In gccount$, whl¢h1s wev1￿ed 8t the accounllrwJ yoar end. Th8 proVi￿on l& increae•d to any Incr&&&èi In lIa￿l￿e$, an41$ de&wased tylhe thilisdon d any Pro￿81¢)￿ wNhln Ihg Pgrknd. and rww¥ed11 any provlilon Is nDlongerre4uire& Thi• movefflents •r• chwgid orcr•dlt•d t¢ th• furKl• and ad1￿￿￿&10Whkh th pro¥i¥l¢n rohteo. Pollcle8 relafrng to asse¢4 llobllltl•¥ andpmvl8ion$ and othermatters. ranW• ffxed45sets T8￿1b70 ftted assats are m8asurod at Ih?ir orfgifial costvthe, er8ubsequent revalu8Uan. vrw donated, w dBscTlbed above. cl￿ velu& indudes all GDSts expend￿ In bringlng Ihe assetinio its Inlended Wor￿ng condition. Dvpredatlon haj boen provided HI Ihvldk￿n9 rat8s in orderto wdte off t8￿*101￿r onlklpated raa1du*l overlheir ostirnated USBld ￿88. Plonl and machlnory 1S % 8tralght Ilng A reBulÉr revitw of the IkellhO￿ of B8SOtimpalmientls undertakEn. 16 ALHAYAT LANGUAGES LTD Notss to the Accounts for thg year ended 30 Septsmber 2024 Stoek$ and work In prooM55 Stockts valued ￿ tha lower of ¢xsl net r￿1188￿• valu D•bfors OebtQfS ￿ mgosured aitheir recoveT8bleamount$ atlhe balance sheEt dats. Crndftors al￿ pro¥161on$ c￿￿110r& are measurnd at thtrlr selliemart amounts &th&balarth 6Wt datè. Pre￿4￿n5 Icf Ilabllillej mea$urod at Ihe b8st e5timat&4fthelr Béthemantam￿jftt at the bdancJ3 8heetéate. Cash and bank bol•rK•¥ Cash by Ihe tharity18 Included atthg am¢urbl a¢tualty held and counted atthe year end. Bank wttelhr In crndff aroverdravm. Bhown st the ￿￿unt$ properfy recondJ6d te thts bank statemefits. Fund Accountlng Unrestridedfundi •r• avakbJ•for uÉ• at thè dlBtretlon ollho tnMts68 InfUrtharan￿ oflho worol oble¢Yve$afthe ehgrty. Thwe Ire ¢ury•ntly no d•ilgn•t•d, r•itrictéd Or*nd￿Mentft￿ds. 2 Llabllltyto taxatlon Tho TNstees conslder that tha charfty ￿l$fleS lho tests g¢t out in Pawrryh 1 th• FInAn￿ Ad 2010 l¢r UK Corporation lax purpoye* Actordlngly. Ihg CharHy 1$ pthnoelly 9X￿P1 Iiom I&￿t￿n In r6sped of Ineon* or capital gBln¥ rKfjl￿d wthln ¢8tegorte8 eA)vered by rhapigr 8 part 11 ol the corpora￿1)n TBX Act 2010 or SeC￿On 258 of th• ol Chargeable Gaifts Acl 1992. to th? gxlgTht that such Inmme gr g￿n$ ore wpTi•d ex¢lu6lvdy on the 8FecMc ch8rll8ble oblods of the chatity and IOF no dher pu￿89. Value Addod l¥ not (•c4)¥erabl9 ty tho charfty. and Is therefore Induded In Ihe r•lovant cosl8jnth• Statement ¢1 FIr￿da1 3 Wlndlng up or dlgsolutlon of th• charlty Ir upon windlng up or thsoluticffl of the th&fjtylhore remaln ZBSets, aftertho $￿s18ct&?n of d debt5 ILrybUttIo8, thè aisots ropresentsd by the ac£urnuf8ted fund ihall be IFallBferred to 8orn8 other cha￿table bJo¥ or bodle$ h4￿ng dnllor obiects to the ehfidty. 4 Slgnltl¢onc• of finan¢lal InBtrumgnts lo Iho ¢hafity$ pogitlon Thor•4￿n0 8lonlftuntimpl1¢￿On$ offlnandd Insbum•nt8 olth• chawsfinantsd ptisition orp•rformert•. Not surplus b•foro tsx In th9 flnanolal ygar 2023 Th? ng1 SU￿u5 boforelax in the fiNnrAal year15Stated after chariing:" D¢pr¢ciatbn of ¢Jwn*J Il¥qd aJ4ets 3.301 3,301 16 ALHAYAT LANGUAGES LTD Notes tc th8 Accounts forthe year ended 30 September 2024 6 Staff costs and 8molumentÉ Salary¢osts 2024 Gr¢s$ Sthrfe$ exduding IFUStees and kny Mwagement petsonnel 35258 181.403 Total s*rie4wdgps and Telated costs 35258 181A03 The average number ol p¥ttimo slaff ¢ryltsyed in Ih?year was The average number offull slaffemployed in the yearwas Th estimaled lull equlv81ent number¢f all *aff em￿￿￿￿ In the yearwas 7Tre gstijnthdequ1wal￿￿nurnberof lull Ilmesl8ff deployedln dlfferenl 8etlvlllesln th?yearwa%'. Engayed on charita￿8 athimes Engaged on man tsmenl and admiNstrat￿n The esth1?￿f￿1th￿e equfv4l¢nlnuJnherofallsi&Yemplayed&$•bo NeIt￿rth￿truSte8S nor any PEtson5 ccllne(led with them have re￿Ived any rgrnuner8lion ftL¥Trl￿ charity DT8ny ￿Eded entity, either Inthe curr8nl orprfor ￿ar. No emplayee$ I￿*¥ed emc4uments lexdu(Ing pen81on ¢o&tsl In exc8$$ of£fjO.QOO par annur Hlghe# pald empjoyee Th¢ remunerationin Ihe yearyearwas 7.25S 37.384 TofalreJTruper4llDnpoekagekneludedln tolalsalarles abovo 7.255 37A84 7 Rernunerallon and paymonts to Trust￿ and pergon8 ¢onnè¢tsd with them No trwl88sor WSDns connthd with thern received rernU￿ fr￿the tharity, or any rdated enlity. 17 ALHAYAT LANGUAGES LTD Notes to the Accounts for the year &ndad 30 Saptember 2024 8 Tangiblg flxgd as$&ts Land and Bulldln Plant& Ma¢hlngry Motor V•hlclgs At 1 Odober 2023 31,724 31.n4 At30 SepternbEr2024 31.724 31.n4 Depreclatlon At 1 October 2023 Chargeforthe year 2S,576 3,301 3,301 At30 September2024 28,97T Net buDkwdlue At30 SepteMber2024 At 30 Septernber 2023 Pfiorvear Lond and P]•nt & MochinEry Motor VehiGle5 Total 131.7241 (31,7241 Depreclathn Net book 7AIu g Credltors: amounts falllng duè within Dne year 2024 2023 PAYE. NIC VAT and olhertaxe8 OIIErcreditoTS 30,770 2,680 33,192 2,680 33,450 35,872 10 Crèditors: amounts falling after one year 2024 2023 Olh8rcredll¢rs 2G,534 77.086 11 Incomg and Expenditure account summary 2024 2023 18 ALHAYAT LANGUAGES LTD Notes to the Accounts for the year ended 30 September 2024 At1 OGtob8r2023 8yrplus aft8rlaxfOrl￿ year 196,6631 57,642 160.5621 136,1011 At30 Sépt•mker2024 96.663 12 No related party transactlons Therewere no IM$a¢tson$ with relaied parties Inthe year. 19 ALHAYAT LANGUAGES LTD Notes to the Accounts for the year gnded 30 SeptÉmber 2024 13 Partl¢ular8 01 how partlcular funds rgpresontod by assets and Ilabllltle8 At30 $•gtsmber2024 Deslonatsd lund• R•sirtÉt¢d TongiMa Fi%ed Asset8 Currenl Assels Cur￿n1 Uabllttleg L¢ng T¢m) LlatsUI1•5 1747 11217 1344S11 126,5341 2,747 18,217 133,4611 126,SJ41 At l Octobor 2023 Unr¢81rf￿od tund• Doslgnatsd lund$ lund• Tènglb]• Fi￿d Ai¢•t8 Cyrrènl Ass6t8 Cufftrnl LI￿1111[&$ LDng Term 8,046 10,258 135,8731 177.0961 6,048 10.25e 1311,872} ITT,0961 63 14 Chang• In total funds ov•r tho y•ar 05 8howTh IA Mot• 13, anlllyswd by Indlvldual fund8 Fundi bfalight M•v•mortln to￿1rd Irom fund¥ In 2D24 202J Thn¥l•r8 bglw¢¢n fuThJ• In 2024 forward to 2Q2 S•• Not• 16 8w Noto 0 unre￿ric￿d Re¥efi￿ Funds 198.a831 67.842 138.0211 Total unreJtrlci•d and d•*lllRat￿ lund* JgJJ21 Totsl ¢hArfty fumd8 39,021 ALHAYAT LANGUAGES LTD Notes to tho Accounts for the ended 30 Septémber 2024 15 Anatysls ol mov•ments In f￿ndS ovèr thg yoar as shown In Note 14 Othèr 6atnB& Los8¢$ 2024 In¢om• UnT•3trfetedondd8slgnaledfunds. u￿￿t￿¢t¢d Rev6nutr Funds 175,SQS 1117.8831 57M42 176 57,642 16 The purpo8e8 for whlch Ihg fund¥ Unr•sfrlctadanddeslgnat•dffund& TheB8 fund$ gro hgydlorthg me8lng Iho ¢blxti¥e$ ol cha￿ty, and to pmvlde res¢N8$for luturo aLthllo1, aTra, 4ubhLXto ch•t¢gl$lallon. 4r• ffomdl mlTi¢tstins on Ih•lr uso. Unrnthd•d Revenu•Fund• 17 Uftlmat• controlllng ppty Tho chathy18 underthecontrol ol Il¥ hgal momber¥. Evory member ofthe tharltyls obllged tDMnldbuts amount as be wulRd eKc¢edlrffj £10 toth• •M•ti ol the Company In the event of Rs b?Ing wwnd upwhile hècrshe l¥ a rnembw, orwNhln one year after hg crshg ceas911 to b•4 m•rnbBr. 21 ALHAYAT LANGUAGES LTD Detalled analys1$ ot In¢omo and exwndlture lorth•Y￿r ended ao S•pt•mbor2024 as r•qulred by the SORP 2015 rNs analysls Is classslfi￿TbY ¢onv•nU0n*lnomln￿ d•serlptlon$ andnot byac¢lvty. 18 Donatltsn8, Grants and LegaGle ¢uwerrtyB&r Currqntyrtr Curmrty Prforyur Unrestsldod R•¥tdGtqd Tol•l Fwd• Totsl Fwds FU￿ 20Z4 R•v0ft￿• grnntl from 0owrnm0￿ and pubn¢ bod106 Small grants th￿vidUallY￿ss￿an £10 42,845 42,046 39275 Total publlo60Ctor r•v•nue grants 42,84S 42.145 3P,2YJ Totsl Donation8, Grants and Logaolg9 Total Donatlon* Grants and L•gacl¢s Al 42,845 39,170 19 In¢om• from charit￿1* •¢llvltt•8- Tr*dlngActlvltle8 ¢yrr¢DtyE4r CunYntye•r CurThnty•ar UThEa1rk￿ ReJM&￿ fotsi F￿Nde Fwd8 PrfDrY¢4r Prfmary Pu￿0$0 4nd an¢lllary ¢rndlng Salo 01 good6 and 8wvIc88 th accordanc• I￿1h Ihe thHrWBoblg&6 1J2,oeo 1J2,16LI 214,1e8 Total Prfmary purpo8• 4nd Rnclltary tradlng 112*10 1J2.6qO 214,108 ALHAYAT LANGUAGES LTD Detalled anotys18 ollncome and *xpendllur•forthe year ended 30 Sortember 2024 a$ rgqujred by the SORP 2018 2Q Totsl Income from charttsble acll¥W82 Cuvonl yèAr thThrrtytAr Cuff¢Atyeir Unr¢•bttted Resirfdtd Tot41 FUN Funds FvndB 2024 Prloryéir Cunentye8r TDlal Funda TotBI IncomFfrom chant4t4B trndlng 132,eeQ 132.fjeC+ 214.1G Totsl frnm ¢h•rttsbh 4¢11vltl•• 1)2 66 132 610 214 108 21 Expondlture on tharllabl• QGtlvlUM- Dlrnci 8p•ndlng urroThtyw Cyrr•ntylAr curnrfyoir Prforyoir lJnr¢8lrfcted fte9Irf￿e￿ Tthl TotsiFynd• Fund• Cuffent Ye Gross Wa9￿ wd 6alark8- G￿rfLats1O 8ctivltles Sut¢onlra¢t paymeNt$ 35258 30,258 111,40J &8.982 ¥3.962 19,681 Totsl dlrect Spendlng 89320 19,22C* 199,989 22 Exp•ndltur• on charltablè actlvltl•s- Grantfijrtdlng otact5vlt1è8 CUN0￿ ymr Curr•ntyoir Cuvr•rfyi*r PrforY•ar T0141 Fund• T•tsIFw Find• 2024 Grnnts made to org8nl8ation8 180 180 Yotsl grantma*lng etssts B2e 100 180 180 BT•ikdo4*n of Grnnts mado ts orywnlgwtlons e￿rN￿lY11r eArnnty•ar &JtT•nty••r vnyestrf¢￿ Totsl Funds Funrfs Funds Cvrr•nt Y￿r Savo Tho Children 180 Br04kdown of Grants mad¢ t¢* orq4nlBaUono PdorYeaT Unr•Alrf¢i•d Fund• PttorYeoT PrlprYe4r Total FIDlaS Ptlor Year Fund8 2D23 8u¥e the CtthdTrn 180 18D 23 ALHAYAT LANGUAGES LTD Detalléd analy51s ot Income and expendlture for the yeareftded 30 Septembw 2024 ￿ requlred bytho SORP 2015 23 Support costs for charitable activities Cuwentyoar Curf•)tyear Currn>tyear Pdorypar UnTrslrfeted Re¥irf¢ted Totsl Fwdg Toial Fundg Fwd* Current Year 2024 2024 2013 Empft>yee costs notlncludedln dlf•¢t costs Travel and subslsten¢e- staff 2,719 2.719 10.991 Premlses &penses Rent pHy8ble underoperating leases LirAncA f8•5 P3yabl2 S8Nicè tharyes payable Rales andwater charges Roorn Hire Cleanlw and w$t¢ management 15,gCL) 8,80& 596 3.rA8 5.715 254 15.960 8A06 19.385 17A25 3W4q 5.715 2S4 580 11,225 Admini5ti3Jve overljeads rele￿One. lax tnt•mèt Stalionery and printing Sub8criptvJn8 to Feri(*icals Equ1W￿nt expenses sor￿re lic¢nc¢$ an¢ expen$e8 Adverlisiny and marketing Liabllty contents insuranc* Sundry expenses 1.328 1J2a 84 18 627 7S1 fj40 98 801 1.791 1594 10 l659 757 1.248 96 18 627 751 640 Pmfe55ivnal fees paldto advlsors otherthan Ihe al￿tOr orox•mlner Ac(y)Lmtancy fe25 Otherthan examinallon or fees 5QO Oiherlegal and profession81 SOQ 500 1.610 1,GlQ 7.7 Finzncialcosts Bank chargès Depreciation & Afflorttsatson in lotal for 3,301 3.301 3.301 Support costs bgfor• r•allo¢atlon 7.623 47.623 88075 Totsl support costs- Current Year 47.622 .623 88A75 7bo basl$¢fallrKAtson of cosls b8thv88n adivAies isdesaibqd undera￿￿7￿n￿￿g por￿eS th8 ey4&nditurB ITr IhB p]i￿YearwaS unreslrfcled. A￿￿￿nIStratIve overh•ads Tre basis of alloc8Uon ofcosts a¢u¥ilies 15 d9￿bed und8rac￿Un1ln9 polcies ALHAYAT LANGUAGES LTD Detasled anatysKs of incorne ?rKI expenditure for the year ended 30 September 2024 as requlred by the SORP 2015 24 Other Expenditure. Governance costs CuryeDtyear CurreThtyear thrreThtyÈar Prforyeir Unrestdthd RÈStr(thd Total Fi￿* Tow Fth¥J¢ Funds Cirnt Year 2024 2Q IndeFendenl Exomlnefs fee$ Total G¢wmanc& co¥ts 840 84Q l tho expendilurÈ in the pitoryeaTwa5 uTrre5trKlwJ. 25 Total Charltable'expendlturg Cwr*tty•ar Cwrrgffl yo¥ Prfory Unr•5tdthd Re5trkbJ fota FwJdG TOW Funds F￿d& FuTrdB Current Year 2024 2124 2023 Totsl dir&t spÈndinu Total grantmakirvJ ￿StS Total support costs Total Governan￿ costs B2a B2c B2d B2e 69.220 180 47,623 69.22Q 180 47.623 199.989 88A75 840 Total charitablp expenLllthre 11T.863 117.163 289A84 All thg e4)¢ndilure in the priOr￿￿waS UAfesIitiEd. prtory PrforYe8r prtwY•8f Unro3ld¢lwl R05trKted TO￿ FLmds F￿￿￿ Fund lor Yèar 2023 2Q2J 2123 Total diiecl spending. Total graHtrnakiryJ costs Total support costs Total Governan￿ cosis B2a B2c B2d B2& 199.989 160 88A75 40 199.9B9 1BQ 88.415 TWI charftabb &xponditur8 289.484 289 25