Zaheer & Company charter Certifi wxountanls and registered audiiors COMPANY LIMrrED BY GUARANTEE TRUSTEES, REPORT & FINANCIAL STATEMENT FOR THE YEAR ENDED 30TH SEvfEMBER 2025 COMPANY REGISTRATION NO: 0821M1767 CHARITY REGISTRATION IYO: 1153046 ACCA 63Kingswa¥ . prnage . Fax:0161. 2489899 E-mail..larn)ukh@LaheÉrandw.uM VATWithtpTh P*mlff. 741287139 Partners.. Mr. Farroukh ZaknlFCCAL Mrk NÈe13mZaheer M192LL Tel.. 0161- 2489898
AL MANHAL CONTENTS Page Directors / Trustees Trustee's report Independent Review Income and Expenditure Account Balance Sheet Notes to the accounts
Al Manhal TRUSTEES AND PROFESSIONAL ADVISORS COMPANY NO. 8200767 CHARITY NO. 1153046 TRUEEs.. Dr Zohra Ali ladei 7aiba Nazer Isra Al Douri BUSINESS ADDRESS: 271 BURTON ROAD WE DISBURY MANCHESTER MZO 2WA BANKERS: HSBC BANK PLC 760 WILMSLOW ROAD DISBURY MANCHEsfER M20 2DP ACCOUNTANTS: ZAHEER AND COMPANY 63 KINGSWAY BURNAGE MANCHESTER M19 2LL Page I
AL MANHAL TRUSTEES REPORT (2024-25) The trustees present their annual port and financial Statements for the year ended 3 September 2025 and confim they compty with the Charitie5 Art 2011, the trust deed and the Charities SORP requirements. STRucfuRE, GOVERNANCE AND MANAGEMEKr Governlng Document AL MANHAL is a limited company constituted as a charity and registered with the Charity Commlssion on 24th July 2013 under charity number 1153046. It is govemed by a company strurture with memorandum and articles incorporated in 2012 company number 0821x1767. Organizational Structure The directors are the charity trustees and are responsible for the general control and management of the charlty. The trustees give their time freely and unless approved by the Board receive no remuneration. The trustees meet tO8ether and are responsible for decisions taken in relation to activities provided by the charity. Recruitment and Appointmeiit of Trustees The existing trustees are responsible for the crUItment and appointment of new trustees Rlsk Management The trustees asse5S the risks the charity face5 on an ongoing basis and manage them throughout the year. The charity is new and the trustees V4ill put in place policies and procedures as needed to ensure that risks are reduced. Corona Virus Trustees ensured that the work of the charity VAS Curtailed to ensure social isolation. They implemented a robust policy of obserrfing SOP rules by all the trustees. employees, volunteers and the beneficiaries of the charity work. OBJECTIVES AND ACTIVITIES The chari cifical restrict he followin To Advance the Islamic religion in accordance w5th the teaching of the Holy Quran and Sunnah ofthe Prophet Mohammed IPBUH). To promote the benefit of the inhabitsnts of Grear Manchester and other communities without distinction of religion or other opinions. by associating together the said inhabitants and the local authorities. voluntary and other organisations in a common effort to advance education and provide facilities in the interest of social welfare with the object of improvin8 the conditions of life of the said inhabitants.
To relieve poverty and provide medical assistarKe to those in need. To promote such other charitable purposes as any from time to time determined. to Page 2
To advance Islamic EducatK)n or awareness in accordance with the Teachin8 of the Quran and Sunnah by means of Religiou5 Classes and otherwise. AI MANHAL aims to provide Social, Cultural and Islamic Educational support for women in and around Manchester. whatever their culturnl or back8round may be. Our aim is to promote understanding between communities of different races and faiths and promote facilities that provide for social and educational development of Muslims within the wider community. We believe a development of faith with social seThices through education and tralning combined will help build a strong, peaceful local community that is confident enough to engage with and make a positive contribution to wider society. We believe our actNtties are helpin8 this comrnunity development process and delivering public benefft. STATEMEKf OF TRusfEES' RESPONSIBILMES The charity trustees a responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting stsndards (United Kin8dom Generally Accepted Accounting practi). The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each yearwhich give a true and fair ¥W of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that perK)d. In preparin8 the financial ststements, the trustees are required to: Select suitable accounting policies and then apply them consistently: observe the methods and principle5 in the Charities SORP: Make judgements and estimates that are reasonable and prudent- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. Prepare the financial 5tatsments on the 80ing concem basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensu that the financial ateMentS comply with the Charities Act 2011. and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hen taking reasonable Steps for the preventM)n and detection of fraud and other iffegularities. The trustees for the purposes of charity law who served durin8 the year and up to the date of this report are set outon page l. Approved by the trustees and signed on its behalf by-. Dr. Zohrn Jadei
INDEPENDENT EXAMINER'S REPORT I report on the accounts ofthe AL Manhal. registered charity number 1153046 for the accounts year ended 30th Septernr 2025 which are setouton page5 3 to 7. The charity's trustees are responsible for the preparation forthe accouDts in accordance with the requirement ofthe Charities Art 2011 {"the Art"). The charity's trustees consider that an audit is not required forthis year (under section 43(2) of the Ch&ities Act 1993 (the 1993 Art] and that an independent examination is needed. It is my responslblllty tt>'. - exam5ne the 3ccounts (under seLtion 145 of the ZOII Art) - to follow the procedure5 laid do in the Gener31 Directions given by the Charity Commission - (under sertion 145(5)(b) of the Act): and in accordance FRS 102 SORP - to stste whether particular rnatters have come to myattentiOIL My examlnation was carrted out in acconlance with the Gener Dirertions given by the Charlty Commissioners. An examination includes the accounting records keptby the charity and a comparison of the accounts presented with those records. It also includes consideration of aDy unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be requlred in an audiL and consequently I do not express an audit opinion on theview given by the accounts. In connection wlth our exalnination. no matter has come to my attention: (l) whith gives me reasonable cause to believe that in any Materi respertthe requirements - to keep accounting records in accordance with section 41 ofthe ACL. and - to prepare accounts which accord with the accounting records and to comply with the accounting requirements oftheAct have notbeen met,. or [Z) to which, in my Opinio attention should be drawn in order to eDable a proper understsnding ofthe accounts to be reach Mr. Farroukh 7aheer (FCCA) Zaheer and Company Chartered Certified Accountsnts 63 Kingsway Burnage Man¢hester M19 2LL Date: Page 4
Al Manhal Receipt and Expendire Account for the year ended 30th September 2025 2025 20Z4 Total INCOMEAND ENDOWMEKrs IM)NATIONSAND LEGACIES FEES AND REGIrnTIONS SPONSORSHIP CERTIFICATES BOOK SALES Exam fees PROFITS OTHER 32016 32,816 94.796 2,624 25,561 82241 2.122 506 5.455 2*24 4.429 4.429 810 126 810 126 140 116,025 TOTAL JNCOME 135.641 135.641 LESS: E%PENDTfuRE 2.585 6.661 EXPENDITUREON RAtSlNG FUNDS 108,903 PENDITUREON CHARITABLEAcfIviTIES 124525 124.525 115,564 TOTAL EXPENDfTiIRE 127.110 127,11 461 tNCOME/ EXPENDITURE 8531 8531 7.333 TOTALFUNDSBROUGHT FORWARD 7.794 7,794 7,794 TOTALFUNDS CARRIED FORWARD 16J25 16325 Page S
Al Manhal Balance Sheet As at 30th September 2025 Z02S 2024 Tan&bleAssets InvestrDertts 872 1.090 872 1.090 Cash at bankand Sn hand 17.(r48 8.752 17.098 8.752 Creditot%'. amount fallingdue withln one year L645 2.048 6,704 NEf CURRENf LSSEIS 15.4S3 16JZS 7.794 Creditors.. amount failing dlle more than one year 16,325 7,794 TOTAL NA&SErS 16325 7.794 Unrestrlrted Fun Resrted Furtd 16.325 7.794 For the yeareDding 30th September 2025 the chaTity entitledto exernptton fromaudlt widertharitiesAct 2011. Trusiees. respoThslbllity.' The trustees acknowledgethelrresponsibi]itle5 for cornplyingwiththe requirements of theAttwith respectto account(n8 records and the preparadon of accounts. The accounts have been prepared in accordantt withthespecial prO$10S relatlngto small MPanieS withln Part IS ofthe Companies Act 2006, the Financial Reportingstsndardfor Smaller Entibes (effective April 2008) and FRS 102 SORP. The Charityts subjectto IDdependent E¥amitiOn underchantyle5]ats0 attdthe report is on page'4'. Approved on behalfofthe Board We approve these acConts and confirni thatwe havemadeavailable all the infonnation andexplanatlons for thelr preparatioth. TrLLSteel5}: Page 6 DRZOHRAIADEI
Al Manhal Notes to the Accounts for the year ended 30th September 2025 2025 2024 tNCOMEAND ENDOWMENTS 25561 B2,241 2,12Z 506 S,455 DoDationsand LeEacles Fees and R¢8fstratio Sponsor5hlp Certifirates Book Sales Exam fees Eld party Others 31816 94.796 2.624 32,816 94,796 2M4 4.429 4,429 810 126 810 IZ6 140 116.02S 135.641 13S,641 ACCOUNTING POUaES The accounts havebeen prepared onthe actnJa]sb&%L& underthe hisrDrical costconveDtioN andtnaccordancewith Recommended Acc(kllnting Practice 2015,, (FBS 102 SORP),and I acCordanCeth all applicablelaw Én the charity's luri5dlrtion of re$tratirnexCept thatthe charity has prepared the financial sUtemeDtsin accordaneewith the FRSSE SORP 2015 In prelerence to the previous SORP,the SORP 2005,which has been withdrawrL notkndthgthe farttharthe extsntstatytory regulations, the Charities IAccountsand Reports) Regulations 2008 referexplicltiytotheSORP 200s.Thtshbeend0net0 amxlwlth OtrTtnt besrprartlc Accowitlngconventlon The financial ststemtnts are prepared, on a golng concernbasl&undtrthehtstOrk costcoDventioL ThecharJtyi5 maiDly dependent on ronriThuitLg donatlon5 and a roThsequence thegoing concernbasis aJ$odetentoD thecontinulng of dona0 In¢Dmlng re50wce5 A]1 Incomlng resources3re Included In thethtemeTht of finanoal aLthittsswheo thetharityis entitled tothe incomeand theamtTrunt can bequantifiedwith reasonableaccurdcy.The followiDgsFth areapp]knItopartIIar¢ate8Drie5 of Income. Voluntary income is refved by way of8rants, donatitsfLS andgifts and ts included Ill full in the ststement of ftnandal thtieS when rece5vable. Grants where eDt5dement 15 noicondltiuJJa] ollthedellveryofasperific performance bythÉ charSry,are recognised whetl the charttybetome5 ¥ncondltionallyentitled tothe grL DonaTrd services and fadltties arelndudedatthev2iuetDthe thaTwIleTethts(a be quantsf*d.The vallle ofservites provided by voIuDteershas not been Included. RecogDitlon of Ilabllltlesandexpettthture ExpeDditure Ss recognised on an acuual basi5 asaliabllity L$ 5nLlllTe&EwettdknlndudesanyVATwhi(h cannot be fllllyrecovered. aDd ts repuned as part0Ethepeditllre rowhidL iireiats& Costs ofgeneratinE fimds comprise ther([Salated WlthattraCtlngjUntary Incomeandthe costs oftradingfor tund raising purpose& Charitable expendIre comprlse5 those CD5ts Incurred bythe dwityththe deliveryof its actsvitSesand Servi forlts bpnefidaries. It Includesboth coststha¢ranbe ailorated directlyt05uchaLthiliesandthose costsofan IndlrectNwre necessarytosup)rtthtThL AJI costs are allocated betweenthe expendfjLurerdregoriesofStatemet)t olfinanc5al artivstles on a basis designed to rdectthe use of the re501Ce. Costsrelatthg toa partiLwlaratMyareaiioateil dtrettly.and others areapportioned on an appropriate basis. Unrestrictrd funds areavoilable foruse atthe dlretiOnOftheIrSleesknfUrtkner ofthegenera] oblecttvesofthe charlry. Page 7
Al Manhal Notes to the Accounts for the year ended 30th September 2025 LIABILITYTO TAXATION A54resistertd charity.the organat)n 1sexemptfrornitiLThaThj (ry0rdIn t3Xtotheextentthatitsin¢omeandgaiDS a]Eapp]led towards tho charttsble obieets ofthe ¢hartty andf0rnootherpurwj5e.valueAdTlstsrtTeCoVerablebYtedIry.aI L% thereforeincluded in the relevantcostsinthe StsEeJnentof FbnciArtiVjtse> 202S 20Z4 AFFCOSTS 90.676 Ww$4nd Salaries 104J34 104.334 104.334 90,676 Theaverage DUDkbers ofetnployees dUrffingtheYearwe. 45 41 Administrat5on 45 Volunteers TRusfEESREMINERITION SXPENDITURE ON RAISING FVNDS 1585 Events Expenditure UDdrai%in8Expendittwe 158S 6,661 Usage 2.585 2.585 6.661 104334 1.797 3.179 IIM.334 1,797 3.179 90,676 2,219 975 Wa8e$aThd Salaries Accountancy Resources EmploayerNI Usage Usage SUPPORT CO Repair4 & mntenall Sub5CrtPtiOBg Cleanirtg Rentand rates DWP dedutiorts Telephone & Intel DeprectiOn Bankcharges Mobile Activides General ExpeDse 1.758 1,758 839 1.150 lo(1) 1,143 1.080 I,Z73 10.295 235 187 273 126 Usage 1.150 Usage Usage 192 218 192 218 121 240 Usag¢ 240 Usage Usase 385 36 PosraEe&5tstioDery V 108.903 124.525 124,525 Page 8
Al Manhal Notes to the Accounts for the year ended 30th September 202S F4PMent TANGIBLE ASSErs: At 1st 0tt2024 7.023 7.023 Addition At30th Sep 2025 7.023 7.023 At 1st Ort 2024 Charge fortheyear 5.933 218 5.933 218 At30th Sep 202S 6.151 6,151 NetBook Value At 30th Sep 2025 At Istoct 2024 872 872 1.090 2024 2023 L4SH ATBANKAND IN IIAND Cash in Hand and at Bank 17.098 8,752 17.098 8,752 CREDITORS: AmouDtfalllp8duewlthlJb oneyear Accruals Crediturs 838 780 1.268 1.645 2,048 CREDITORS: AMountfoUlng due morethan oDeye*r 2024 ACCUMULATED FUNDS 7.333 Openlng Funds as atOIIIOI2024 7.794 7.794 461 Netlncomelexpenditure 8531 8,531 7.794 Closlng funds &% at 3010912025 16J25 16.32S Page 9