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ANNUAL
Report of the Trustees and
Financial Statements for the Year
Ended 31 August 2021
for
Children ofAdam
REGISTERED CHARITY NUMBER: 1153244

Annual Reportfortheyear Ended 31 August 2021
Contents
CWl•*••
Fitrana
Istribution
Pakistan
What's inside?
Report of the Trustees
1-16
Report of the Independent Auditors
17-22
Statement of Financial Activities
23
Balance Sheet
24
Cash Flow Statement
25
Notes to the Cash Flow Statement
26
Notes to the Financial Statements
27-34
Detailed Statement of Financial Activities
35- 36
Hamilton Coopers
Chartered Accountants Registered Auditors
66 Earl Street Maidstone Kent ME14 IPS

Annual Reportfortheyear Ended 31 August 2021
Report of the Trustees
The trustees present their report with the financial statements of the charity for the year ended 31 August
2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191.
OBJECTIVES AND ACTIVITIES
Objectives and aims
To advance Islam for the benefit of the public in accordance with the statements of belief by
relievi ng the needs of people through Zakat, Lil lah and Sadaqah forms of charity. in particular
but not exclusively by:
lil Distributing food and other items and lifesaving supplies to the homeless with a special focus
on the homeless of Peterborough.
lill Supporting the charitable work of registered charities in the UK and overseas.
Public benefit
We confirm that in providing the above services and in writing this report, we have had regard to
the guidance issued by the Charity Commission on public benefit.
Volunteers
The charity is grateful for the unstinting efforts of its volunteers who are involved in service
provision and fundraising. It has not been possible to quantify the sterl ing efforts of our
volunteers.
WAllR WÉIL pHoJicr

Annual Reportfortheyear Ended 31 August 2021
INTRODUCTION
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Children of Adam's journey started by supporting the homeless locally. Since then, we have been
working hard in assisting UK based projects. We have supported diverse voluntary and statutory
sector organisations who provide services to people from a range of backgrounds and
communities.
Our UK projects are becoming recognised within the wider Muslim Charity Sector and several
charities have contributed to our local initiatives.
Peterborough Homeless & Rough Sleepers (UK)
Thefirst project undertaken by Children of Adam was feeding the local homeless. Overthe years
this initiative has developed into working partnerships with local organisations to help and assist
the homeless and rough sleepers of Peterborough.

Annual Reportfortheyear Ended 31 August 2021
UK PROJECTS
Education & Empowerment (UK)
COA have been supporting Iqra Academyof PMET. PMET'S vision is to raise the next generation
of Muslims and Musl imah's, with a deep understanding of their social and religious
responsibilities.
Enabling them to be human beings of the highest moral standards benefiting society here locally,
nationally and internationally. In another project
COA as part of a multi-agency including the Home office and Peterborough City Council have
been providing support to Syrian families arriving in Peterborough as part of the UK governments
pledge to take in Syrian families.
Each of the girls have progressed very strongly in the lastyear. Each student has met their
targeted progression academically however our big success would be of our first cohort of this
projectwhofinished their year 11 studies and achieved their GCSES results.

Annual Reportfortheyear Ended 31 August 2021
Jum
BANGLADESH PROJECTS
Emergency Food Distribution (Bangladesh)
The world got a newexperience in August 2017 when around 1.2 Million Myanmar Citizen had
been forci bly disp12ced and fled to its neighboring vi Ilages in Teknaf and Ukhiya Upazi12s under
Cox's BazarDistrict in Bangladesh. COA responded with food distribution to Rohingya refugees
and the poor in Bangladesh. The target was to priorities support for the following groups:
- Women headed households
Pregnant women suffering insufficient nutrition.
- Widow and elderly people suffering with food insecurity
Orphan and people with disabilities.
MALAWI PROJECTS
Animal Sadaqah/Aqeeqah (Malawi)
Children of Adam have been offeringthe opportunity to complete an Animal sacrifice 2s Sadaqah
and helpfeed the poor. The animal sacrifices have been carried out in Malawi, Africa with the
meat being distributed to the poor communities. COA have arranged for animal Sadaqah's
including an Aqeeqah service (sacrifice in gratitude at the birth of a child).
NEPAL PROJECTS
Eid Food & Qurbani {Nepal)
Nepal is one of the poorest nations in the world. During Ramadhan & the festival of Eid. In Nepal
the most vulnerable people in the locality, including orphans, widows, elderly, disabled and the
ultra-poor, were selected by local representatives. Primarily the aid was distributed at
pre-determined collection points. However, those who could not attend the gathering due to
illness, disability or age-related factors. meat was delivered to them to their doorsteps.

Annual Reportfortheyear Ended 31 August 2021
Jui]unah Feedillgl*ojcL'I
Pakistan
lllMmthFeetl￿qTr0]el
PAKISTAN PROJECTS
ACHIEVEMENT AND PERFORMANCE
Eye care facilities are often scarce, inaccessible, and mainly based in urban areas, and many
people in rural settings are not aware of the importance of looking after their vision. As a result,
eye conditions such as cataracts are common, but can be easilytreated if people have access to
eye care.
This project was delivered in Punjab, Pakistan, the population is l iving in rural areas, majority of
the people in rural areas don't have access to health care.
The beneficiaries belong to a poor background and majority of them were old, aged people, due
to poverty the household income is used for food and very little or no money left for health and
educational needs, therefore, people with partial blindness face ignorance and loneliness which
severely affect their psychological well-being.
With our small intervention, beneficiaries are enabled to see the world once again and continue
theirnormal life.
The positive outcome of our intervention resulting in positive psychological behaviour and a
vibrant healthy society.

Annual Reportfortheyear Ended 31 August 2021
•4
Free Ambulance Siervice
for Poor People
3?Vl
PAKISTAN PROJECTS
Medical - Ambulance (Pakistan)
The objective of the project was to provide health services to the people who are far from the
city. The primary role of Ambulance services is emergency pre-hospital medical care. We are
providing both emergency response, patient transfer and providing easy access to health care
services.
Food Distribution (Pakistan)
District Layyah is situated in South-west Punjab Province and is surrounded by Districts
Bhakkar, Jhang, and Muzaffargarh and by Indus River in West with area of 6,291 Sq. KMS.
Comprised of three Tehsils Layyah, Karor and Chaubara having population 1,121.951 with
density 178 per Sq. KM and 87.1 % population is living in rural area as per Population census
1998.
The population in this area comprises of mainly farmers and labourers whose income is
seasonal and thus rendering them often in povety. Food is a basic human necessity, and a
lot of efforts has gone into providing a well-balanced food parcel. This year Children ofAdam
were able to assist a lot more families than last year.

Annual Reportfortheyear Ended 31 August 2021
PAKISTAN PROJECTS
Water Pumps (Pakistan)
Nearly one billion people have no access to save drinking water, One of everyfive deaths of
children under the age of 5 is due to water-related disease. Close to 80°A of i Ilness in developing
nations is believed to be connected to poor water and sanitation issues.
Every beneficiary's household now has its own water source including a wide washing pad and
drainageforwastewater. Manyof them have developed kitchen gardens and now theyeatfresh
home-grown vegetables every day.
Some other benefits & outcomes they gained from this project is that the households have
started saving for fulfill ing their other development expenses. Due to this the project has
contributed to reducing poverty of the benefited households. Financial savings have meant
children can go to School and money set aside in some cases for medical expenses.
Shelter Homes (Pakistan)
Imagine living in a house that you think may collapse any day, Children of Adam with the
kindness of our donors provide poorfamilies with an opportunity to move into a safer new
shelter house. Each house is provided with WC, Hand pump for clean water, a solar panel & home
furnishing.

Annual Reportfortheyear Ended 31 August 2021
IAII
PAKISTAN PROJECTS
Masjid Construction (Pakistan)
The Masjid holds a central role in the heart of a community, from a spirituality place of sanctuary
to an educational institution. Children of Adam has been assisting impoverished communities to
build a centre of religious learning for the future generations and has empowered the locals to
strengthen their relationship with their faith. As wel l as supporting communities Children of
Adam has been supporting institutions, which lack a place of worship.
Cleft Lip Operations (Pakistan)
Cleft lip and cleft palate (the roof of the mouth) are amongst the most common birth defects
which occurwhen a baby's facial structures do not develop fully during pregnancy, causing
child's lip or mouth not to fuse together properly. Together these are known as'orofacial clefts,;
and child may have either or both. Multan is a big city in South Punjab region, and we were able
to provide support to children affected by these birth defects who otherwise would have had to
live with this condition for the rest of their lives.
Fidya, Kaffara & Sadaqatul Fitr Feeding (Pakistan)
Giving Sadaqatul Fitr (also referred to as Zakatul Fitr or Fitranal on the day of Eid was a practice
of the Messenger SallAllahu 'alayhi wasallam, and it has been ordered for us all to fol low. Like
Zakah, it establishes the bonds of unity and brotherhood between the rich and poor. Not all of
Muslims are able to fast duringthe month of Ramadan, and for those who can't, there is the
option to pay Fidiyah.

Annual Reportfortheyear Ended 31 August 2021
EID GIF
GAZA, PALESTINE PROJECTS
Hifz Sponsorship (Gaza, Palestine)
Our Hifiz programme is a unique three-year and a half sponsorship programme for children of
Palestine, which supports children to read, learn and memories the Holy Qur'an. It also offers
the high standard of benefits, which includes nutritious meals, clothing, comprehensive
healthcare. Children are taught the Holy Qur'an in a clean and well-ventilated environment,
with experienced teachers who use modern techniques in small class sizes.
During that period of hifiz the child gets to complete memorising the holy Quran. Once the
memorisation is fully established in the heart of the child, a revision is fol lowed,. making the
child confidant and ready to envision their future as an Imams, Qari, orteachers.
Eid Gifts {Gaza, Palestine)
COA has been working with its partners in Gaza to bring a smile on the faces of children at the
time of Eid. In total children were provided Eid gifts,. comprising of orphans and vulnerable
chi Idren l iving through poverty and il Iness.

Annual Reportfortheyear Ended 31 August 2021
Ch
GAZA, PALESTINE PROJECTS
Orphan Sponsorship
Orphans are the most vulnerable children in the world. For most of them, a permanentfamily is
not an immediate option. Alone and without care, they are exposed to the worst our world has
to offer. The Orphan sponsorship project strives to improve the livelihood of orphan children
who have lost the most important thing in their lives; their parentlsl. This yearfrom the
generosity of our donors a total of 310 orphans were sponsored by Children of Adam.
Multiple Projects (Gaza, Palestine)
The humanitarian situation in the occupied Palestinian territory is among the world's most
long-standing protracted crises and remains largely attributable to decades of conflict,
blockades, internal division and de-development policies. Such a complicated context resulted
in skyrocketing unemployment rates and thus poverty rates among the Palestinian population
in the Gaza Strip. Such rampant poverty and unemployment are happening in an environment
of limited power supply, poor water supply and restricted movement.
This year CoAwith the support of our partners distributed aid for relief of everyday hardships.
Hygine kits
Wheelchair
Home repairs Orphan Gifts Water tanks
Olive trees
food packs
10

Annual Reportfortheyear Ended 31 August 2021
YE
PROJECTS
Hygiene Packs (Yemen)
Yemen is the largest humanitarian crisis in the world, with more than 24 million people- some
80 percent of the population- in need of humanitarian assistance, including more than 12
million children. Since the conflict escalated in March 2015, the country has become a living
hell for the country's children. COA through our UK partners we delivered emergency aid, this
included the distribution of food parcels to ind ividuals and family who rely heavily on donations
GREECE PROJECTS
Food Parcels (Greece)
COA basic food items for the most vulnerable beneficiaries in Athens with focus on Syrian
refugee families. Each beneficiary received a food basket that was enough to keep one family
fed for two weeks. In refugee situation like in Greece, refugees depend heavily on the support
from NGOS to secure their basic needs. They, the refugees, try to secure longer aid through
being in touch with different NGOS to get some aid so they can keep going. The content of the
food basket distributed was very good and the feedbacks from beneficiaries were very positive.
11

Annual Reportfortheyear Ended 31 August 2021
FINANCIAL REVIEW
Reserves policy
The trustees review the amount of reserves that are required to ensure that they are adequate
to fulfil the charity's continuing obligations. Currently the unrestricted reserves provide the
charity with adequate funds to cover operational costs as a means for it to meet its charitable
objectives for a minimum of six months. In the Trustees, view this would need to be extended to
nine months in the future so as to be able to deliver more projects directly. Restricted funds are
maintained to make sure that the delivery of these vital projects is not disrupted due
unexpected rise in costs or fall in income. Where achievable the funds are dispensed to their
related projects as soon as possible.
The charity has been funded solely by the generoLAS donations of its supporters and the
associated Gift Aid. The charity has managed to increase its profile from its work in the
community this year and have raised public support.
The trustees review the amount of reserves that are required to ensure that they are adequate
to fulfil the charity's continuing obligations.
Currently the unrestricted reserves provide the charity with adequate funds to cover
operational costs as a means for it to meet its charitable objectives for a minimum of three
months. In the Trustees, viewthis would need to be extended to six months in the future so as
to be able to deliver more projects directly.
Restricted funds are dispensed to their related projects as soon as possible.
FUTURE PLANS
With the cost of living crisis hitting everyone especially at home we will be looking at increasing
our support to people here in the UK with a special focus in Peterborough. We will look at ways
to improve access to education byworking with Iqra Academy and more support for local
community and youth initiatives, like boxing clubs and active sports. Globally, the Trustees will
look to maintain the current projects and increase in the delivery of these. We will also look into
supporting more people around the world through the installation of hand pumps, food aid and
shelter homes.
12

Annual Reportfortheyear Ended 31 August 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an
unincorporated charity.
Children of Adam {COAI was established on Ilth December 2012 to meet the need for
providing food and other provisions to the homeless particularly in Peterborough and also
supporting projects of registered charities in the UK and overseas.
Children of Adam operated as an unregistered voluntary organisation. It constituted a trust
deed on 11/07/2013 in viewof registering with the Charity Commissioners. On 05108/2013
Children of Adam was granted registration as an unincorporated charity
(Charity Number 1153244).
RECRUITMENT ANDAPPOINTMENTOF NEWTRUSTEES
When the charity identifies the need for newtrustees. This is done if vacancies have arisen
through resignations. or it may be that existing trustees have decided that one or more new
trustees with specific skills are needed to help run the charity more effectively. The process
includes potent131 new trustees completing 3 ski Ils audit and signing 3 declaration of eligibility
to become a trustee afterwhich existing trustees will meet formerly to discuss the application
before decidingto appoint any individual to the board.
RELATED PARTIES
The charityworks with Peterborough Muslim Education Trust charity no. 1136767 {PMET),
both charities share a common trustee. PMET provides a homeless shelter and educational
services for Syrian refugees.
In addition toworking with PMET COA supports the charitable work of registered charities in
the UKfor delivery of aid overseas to areas where COA currently does not implement the
delivery of the project itself and/or has no volunteers or staff based overseas. Grant making is
done through Memorandum's of Understandingwith registered charities.
Occasionally Trustees may go overwith partner organisations to oversee the projects its
donors have contributed for to ensure funds were applied consistently to donor intentions and
to take part in the delivery and distribution effort.
13

Annual Reportfortheyear Ended 31 August 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to
ensure appropriate controls are in place to provide reasonable assurance against fraud and
error.
Children of Adam Program Risk Management Framework ensures the Know Your Partner
identification, verification and intended end users benefit through a set of described
due-diligence procedures as per the standards of the charity commission guidance.
As part of our accountability to our donors, legal compliance and beneficiary, Children of Adam
through different instruments ensures that project implementing partners are acting in a
manner conducive to achieve our essential purpose of charitable work. This involves reviewing
the following areas..
Propose projects that respond to the needs, rights and interests of poor and marginalised
women and men and involve them in identifying these, building on their own capacity
Partners are capable of achieving significant positive change for poor and marginalised
peopl demonstrate a clear vision for theirwork, compatible with Children of Adam's
Partners demonstrate transparent governance and management
Partners must be aware of the Red Cross principles, and SPHERE and HAP standards in
any emergencywork.
In addition to this we have policies in place like.. Safeguarding, health & safety, risk assessment
and more.
14

Annual Reportfortheyear Ended 31 August 2021
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 1153244
Principal address
805 Lincoln Road
Peterborough
Cambridgeshire
PEI 3HG
Trustees
Saqib Rehman Trustee
Shujah Saklain (Chairl Trustee
Dawood Hussain FCMA CGMA Trustee
Azhar Mahmood Ahmed DipHE Trustee
Auditors
Hamilton Coopers
Chartered Accountants
Registered Auditors
66 Earl Street
Maidstone
Kent
ME14 IPS
15








Saqib Rehman (May 26, 2022 10:57 GMT+1) 



Annual Reportfortheyear Ended 31 August 2021
INDEPENDENT AUDITORS REPORT
Opinion
We have audited the financial statements of Children of Adam Ithe'charity'l for the year ended
31 August 2021 which comprise the Statement of Financial Activities, the B21ance Sheet, the
Cash Flow Statement and notes to the financial statements, including a summary of significant
accounting policies. The financi21 reporting fr2mework that has been applied in their
preparation is 2pplicable law and United Kingdom Accounting St2ndards (United Kingdom
Generally Accepted Accounting Practice).
In our opinion the financial statements..
- give a true and fairview of the state of the charity's affairs as at 31 August 2021 and of its
incoming resources and application of resources, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice; and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing {UKI IISAS
(UK)) and applicable law. Our responsibi lities under those standards are f urther described in
the Auditors, responsibilities for the aud it of the fi nancial statements section of our report.
We are independent of the charity in accordance with the ethical requirements that are
relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard,
and we have fulfil led our other ethical responsibil ities in accordance with these requirements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going
concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties
re12ting to events or conditions that, individually or collectively, may cast significant doubt on
the charity's abilityto continue as a going concern for a period of at least twelve months from
when the financial statements are 2Uthorised for issue.
Our responsibil ities and the responsibi lities of the trustees with respect to going concern are
described in the relevant sections of this report.
17

Annual Reportfortheyear Ended 31 August 2021
INDEPENDENT AUDITORS REPORT
Other information
The trustees are responsible for the other information. The other information comprises the
information included in the Annual Report, other than the financial statements and our Report
of the Independent Auditors thereon.
Our opinion on the fin2ncial statements does not cover the other information and, except to the
extent otherwise explicitly stated in our report, we do not express anyform of assurance
conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent
with the financial statements or our knowledge obtained in the audit or otherwise appears to
be materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we are required to determine whether this gives rise to a material misstatement
in the financial statements themselves. If, based on the work we have performed, we conclude
that there is a material misstatement of this other information, we are required to report that
f2Ct. We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Charities (Accounts
and Reports) Regulations 2008 requires us to report toyou if, in our opinion:
- the information given in the Report of theTrustees is inconsistent in any material respect
with the financial statements. or
- sufficient accounting records have not been kept. or
- the financial statements are not in agreement with the accounting records and returns. or
-we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Trustees, Responsibilities Statement, the trustees are responsible
forthe preparation of the financial statements which give a true and fair view, and for such
internal control as the trustees determine is necessary to enable the preparation of financial
statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's
ability to continue as a going concern, disclosing, as applicable, matters related to going concern
and usingthe going concern basis of accounting unless the trustees either intend to liquidate
the charity or to cease operations, or have no real istic alternative but to do so.
18

Annual Reportfortheyear Ended 31 August 2021
INDEPENDENT AUDITORS REPORT
Our responsibilities for the audit of the financial statements
We have been 2ppointed as auditors under Section 144 of the Charities Act 2011 and report in
accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance aboutwhether the financial statements as a
whole are free from material misstatement, whether due to fraud or error, and to issue a Report
of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of
assurance, but is not a gu2rantee that an audit conducted in accordance with ISAS IUKI will
always detect a material misstatement when it exists. Misstatements can arisefrom fraud or
error and are considered m2terial if, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial
statements.
The extent to which our procedures are capable of detecting irregularities, includingfraud is
detailed below:
Irregularities, including f raud, are instances of non-compliance with laws and regulations. We
design procedures in line with our responsibilities, outlined above, to detect material
misstatements in respect of irregularities, including fraud. The extent to which our procedures
are capable of detecting irregu12rities, including fraud is detailed below..
abilit of the audit in detectin
irre
ularities includin
fraud
The objectives of our audit are to identify and assess the risks of material misstatement of the
financial statements due to fraud or error,. to obtain sufficient appropriate audit evidence
regardingthe assessed risks of material misstatement due to fraud or error. and to respond
appropriately to those risks.
Based on our understanding of the company and industry, and through discussion with the
management13s required by auditing standards), we identified that the principal risks of
non-compliance with laws and regulations related to their FCA permissions and requirements.
We considered the extent to which non-compliance might have a material effect on thefinancial
statements. We also considered those laws and regulations that have a direct impact on the
preparation of the financial statements such as the Companies Act 2006 and taxation. We
communicated identified laws and regulations throughout our team and remained alert to any
indications of non-compliance throughout the audit. We evaluated management's incentives
and opportunities for f raudulent mani pulation of the financial statements li ncludi ng the risk of
19

Annual Reportfortheyear Ended 31 August 2021
INDEPENDENT AUDITORS REPORT
Override of controls) and determined that the principal risks were related to posting
inappropriatejournal entries to increase revenue or reduce expenditure and management bias
in accounting estimates and judgmental areas of the financial statements such as accrued
income.
Audit procedures performed by the engagement team included:
Discussions with management 2nd assessment of known or suspected instances of non
compliance with laws and regulations and fraud; and
- Assessment of identified fraud risk factors; and
- Challenging assumptions and judgements made by management in its significant
accounting estimates. and
Performing analytical procedures to identify any unusual or unexpected relationships,
including re13ted party transactions, that may indicate risks of material misstatement due
to fraud. and
- Confirmation of related parties with management, and review of transactions throughout
the period to identify any previously undisclosed transactions with related parties outside
the normal course of business; and
Reading minutes of meetings of those charged with governance. and
Review of significant and unusual transactions and evaluation of the underlying financial
rationale supporting the transactions; and
Identifying and testing journal entries, in particular any manual entries made at the year
end for financial statement preparation.
There are inherent limitations in the audit procedures described above and the further removed
noncompliance with laws and regulations is from the events and transactions reflected in the
financial statements, the less likely we would become aware of it. Also, the risk of not detecting
a material misstatement due to fraud is higher than the risk of not detecting one resultingfrom
error, as fraud may involve deliberate concealment by, for example, forgery or intentional
misrepresentations, orthrough collusion.
As part of an audit in accordance with ISAS IUK}, we exercise professional judgment and
maintain professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements, whether
due to fraud or error, design 2nd perform audit procedures responsive to those risks, and
obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.
20

Annual Reportfortheyear Ended 31 August 2021
INDEPENDENT AUDITORS REPORT
The risk of not detecting a material misstatement resultingfrom fraud is higher than for
one resultingfrom error, asfraud may involve collusion. forgery, intentional omissions,
misrepresentations, or the override of internal control.- Obtain an understanding of
internal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion of the
effectiveness of the company's internal control.
-Evaluate the appropriateness of accounting policies used and the reasonableness of
accounting estimates and related disclosures made by the members.
Conclude on the appropriateness of the members, use of the going concern basis of
accounting and, based on the audit evidence obtained, whether a material uncertainty
exists related to events or conditions that may cast significant doubt on the company's
ability to continue as a going concern. If we conclude that a material uncertainty exists,
we are required to draw attention in our Auditors, report to the related disclosures in the
financial statements or, if such disclosures are inadequate, to modify our opinion. Our
conclusions are based on the audit evidence obtained up to the date of our Auditors, report.
However, future events or conditions may cause the companyto cease to continue as a
going concern.
Evaluate the overall presentation, structure and content of the financial statements.
including the disclosures, and whether the financial statements represent the underlying
transactions and events in mannerthat achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and significant audit findings, including any significant
deficiencies in internal control that we identify during our audit.
Because of the inherent limitations of an audit, there is a risk that we will not detect al I
irregularities, including those leading to a material misstatement in the financial statements or
non-compliance with regulation. The risk increases more when compliance with a law or
regulation is removed from the events and transactions reflected in the financial statements,
as we will be less likely to become aware of instances of non-compliance. The risk is also greater
regarding irregularities occurring due to fraud rather than error, as fraud involves intentional
concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located
on the Financial Reporting Council's website at www.f rc.org.uk/auditorsresponsibilities. This
description forms part of our Report of the Independent Auditors.
21

Annual Reportfortheyear Ended 31 August 2021
INDEPENDENT AUDITORS REPORT
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the
Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so
that we might state to the charity's trustees those matters we are required to state to them in
an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not
accept or assume responsibility to anyone other than the charity and the charity's trustees as
a body, for our audit work. for this report, or for the opinions we have formed.
Hamilton Coopers
Chartered Accountants
Regislered Auditors
66 Earl Street
Maidstone
Kent
ME14 1PS
Date..
May 26, 2022
22

Annual Reportfortheyear Ended 31 August 2021
STATEMENT OF FINANCIALACTIVITIES
FOR THEYEAR ENDED 31 AUGUST2021
31-8-21
Total
funds
31-8-20
Total
funds
Notes
Unrestricted
fund
Restricted
fund
INCOMEAND ENDOWMENTS FROM
Donations and legacies
415,676
927.528
1,343,204
877,410
Other trading activities
500
Total
415,676
927,528
1,343,204
877,910
EXPENDITURE ON
Raising funds
1,005
58,836
59,841
4,153
Charitable activities
General
217,691
754,696
972,387
666,173
Education
165,000
165,000
Total
218,696
978.532
1,197.228
670,326
NET INCOME/(EXPENDITURE)
196,980
(51.004)
145,976
207,584
Transfers between funds
14
122,3701
22.370
Net movement in funds
174,610
(28.634)
145,976
207,584
RECONCILIATION OF FUNDS
Total funds brought forward
85,973
298,529
384,502
176,918
TOTAL FUNDSCARRIED FORWARD
260,583
269,895
530,478
384,502
23


May 26, 2022 

Saqib Rehman (May 26, 2022 10:57 GMT+1) 



Annual Reportfortheyear Ended 31 August 2021
CASH FLOW STATEMENT
Notes
31-8-21
31-8-20
Cash flows from operating activities
Cash generated from operations
133,135
218,403
Net cash provided by operating activities
133,135
218,403
Cash flows from investing actlvities
Purchase of tangible fixed assets
14,7461
Net cash (used inllprovided by investing activities
14,7461
Change in cash and cash equivalents in the reporting
period
128,389
218,403
Cash and cash 8quival8nts at the beginning of the
reporting period
385,550
167,147
Cash and cash equivalent5 attheend of the reporting
period
513,939
385,550
25

Annual Reportfortheyear Ended 31 August 2021
NOTESTOTHE CASH FLOWSTATEMENT
FOR THEYEAR ENDED 31AUGUST 2021
1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31-8-21
31-8-20
Net income for the reportlng perlod {as perthe Statement
of Flnanclal Actlvltles)
Adjustments for.
Depreciation charges
Ilncreasel/decrease in debtors
IDecreasel/increase in creditors
145,976
207,584
1,186
16,158}
17,869}
7,446
3,373
Net cash provlded by operatlons
133 135
218403
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1-9-20 Cash flow
At 31-8-21
Net cash
Cash at bank
385,550
128,389
513,939
385.550
128.389
513.939
Total
385,550
128,389
513,939
26

Annual Reportfortheyear Ended 31 August 2021
NOTES TO THE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31AUGUST2021
I.ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have
prepared in accordance with the Charities SORP IFRS 102) Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparingtheir accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 1021 (effective l January 20191,, Financial Reporting Standard 102'The Financial
Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011.
The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement
to the funds, it is probable that the income will be received and the amount can be measured
reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charityto that expenditure, it is probable that a transfer of economic benefits
will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all cost related to the category. Where costs cannot be directly attributed to
particular headings they have been al located to activities on a basis consistent with the use of
resources.
Grants offered subject to conditions which have not been met at the year end date are noted as
a commitment but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Taxation
The charity is exempt f rom tax on its charitable activities.
27

Annual Reportfortheyear Ended 31 August 2021
NOTES TO THE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31AUGUST2021
I.ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have
prepared in accordance with the Charities SORP IFRS 102) Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparingtheir accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 1021 (effective l January 20191,, Financial Reporting Standard 102'The Financial
Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011.
The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement
to the funds, it is probable that the income will be received and the amount can be measured
reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charityto that expenditure, it is probable that a transfer of economic benefits
will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all cost related to the category. Where costs cannot be directly attributed to
particular headings they have been al located to activities on a basis consistent with the use of
resources.
Grants offered subject to conditions which have not been met at the year end date are noted as
a commitment but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Taxation
The charity is exempt f rom tax on its charitable activities.
28

Annual Reportfortheyear Ended 31 August 2021
NOTES TO THE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31AUGUST2021
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of
the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified bythe donor or when funds are raised for particular
restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a
straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the
charity's pension scheme are charged to the Statement of Financial Activities in the period to
which they relate.
2. DONATIONSAND LEGACIES
31-8-21
31-8-20
Donations & Grants
Giftaid
Donated services and facilities
1,343,204
825,103
47,107
5,200
1,343,204
877,410
3. OTHER TRADING ACTIVITIES
31-8-21
31-8-20
Shop income
500
29

Annual Reportfortheyear Ended 31 August 2021
NOTES TO THE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31AUGUST2021
4. RAISING FUNDS
Raising donations and legacies
Fundraising costs
59,841
4,153
5. CHARITABLE ACTIVITIES COSTS
Grant
fundingof
activities
(see note
Support
costs (see
note 71
61
Totals
General
Education
765,511
165,000
206,876
972,387
165,000
930,511
206,876 1,137,387
6. GRANTS PAYABLE
31-8-21
31-8-20
General
Education
765,511
165,000
524,383
930.511
524.383
7. SUPPORT COSTS
Information
technology
Management Finance
General
12,840
3,801
Human
resources
Governance
costs
Other
Totals
General
153,132
8,859
28,237
206,876
30

Annual Reportfortheyear Ended 31 August 2021
NOTES TO THE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31AUGUST2021
8.TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits forthe year ended 31 August 2021 nor
for the year ended 31 August 2020.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 August 2021 nor for the year
ended 31 August 2020.
9. STAFF COSTS
31-8-21
31-8-20
Wages and salaries
Social security costs
Other pension costs
140,107
7,888
2,284
71,989
892
1,247
150,279
74.128
The average monthly numberofemployees during theyearwas asfollows..
31.8.21
31.8.20
10. COMPARATIVES FOR THE STATEMENT OF FINANCIALACTIVITIES
Unrestricted Restricted
fund
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Total
142,839
500
734,571
877,410
500
143,339
734,571
877,910
EXPENDITURE ON
Raising funds
2,940
1,213
4,153
Charitable activities
General
72,331
593,842
666,173
Total
75.271
595.055
670.326
NEf INCOME
68,068
139,516
207,584
31

Annual Reportfortheyear Ended 31 August 2021
NOTES TO THE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31AUGUST2021
10. COMPARATIVES FOR THE STATEMENT OF FINANCIALACTIVITIES
Continued
Unrestricted Restricted
fund
fund
Total
funds
RECONCILIATION OF FUNDS
Total funds brought forward
17.905
159,013
176,918
TOTAL FUNDS CARRIED FORWARD
85,973
298,529
384,502
11.TANGIBLE FIXEDASSETS
Fixtures
and
fittings
Computer
equipment
Totals
COST
Additions
275
4,471
4,746
DEPRECIATION
Chargeforyear
69
1,117
1,186
BOOKVALUE
At 31August 2021
206
3,354
3,560
At 31August 2020
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31-8-21
31-8-20
Trade debtors
15,¢X
3,126
Payments on account
Prepayments and accrued income
8,842
18,126
8,842
32

Annual Reportfortheyear Ended 31 August 2021
NOTES TO THE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31AUGUST2021
13.CREDITORS: AMOUNTS FALLING DUEWITHIN ONE YEAR
31-8-21
31-8-20
Taxation and social security
Other creditors
482
1,250
8,640
4,665
5,147
9,890
14. MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.8.21
At 1.9.20
Unrestricted funds
Unrestricted fund
85,973
196,980
122,3701
260,583
Restricted funds
Restricted fund
298,529
151,0041
22,370
269,895
TOTAL FUNDS
384,502
145,976
530,478
Net movement infunds, included in the above are asfollows:
Incomlng
resources
Resources
expended
Movement
in funds
Unrestricted funds
Unrestricted fund
415,676
1218,6961
196,980
Restrlcted funds
Restricted fund
927,528
1978,5321
151,0041
TOTAL FUNDS
1,343,204 (1,197,228)
145,976
Comparatives for movement in funds
Net
movement
in funds
At
31.8.20
At 1.9.19
Unrestricted funds
Unrestricted fund
17,905
68,068
85,973
Restricted funds
Restricted fund
159.013
139.516
298.529
TOTAL FUNDS
176,918
207,584
384,502
33

Annual Reportfortheyear Ended 31 August 2021
NOTES TO THE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31AUGUST2021
14. MOVEMENT IN FUNDSCONTINUED
Comp3r2tive net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted funds
Unrestricted fund
143.339
(75.271)
68,068
Restricted funds
Restricted fund
734,571
1595.0551
139,516
TOTAL FUNDS
877,910
(670.326)
207,584
Acurrent year 12 months and prioryear 12 months combined position i5as follows:
Net
movement
in funds
Transfers
between
funds
At
31-8-21
At 1-9-19
Unrestricted funds
Unrestricted fund
17,905
265,048
122,3701
260,583
Restricted funds
Restricted fund
159,013
88.512
22.370
269,895
TOTAL FUNDS
176,918
353,560
530,478
Acurrentyear 12 months and prioryear 12 monthscombined net movement in funds, included
in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
Unrestricted fund
559,015
(293.967)
265,048
Restricted funds
Restricted fund
1,662,099 {1,573,587)
88,512
TOTAL FUNDS
2,221,114 (1,867.554)
353,560
15. RELATED PARTY DISCLOSURES
The charityworks with Peterborough Muslim Education Trust Charity no. 1136767, both
charities share a common trustee.
34

Annual Reportfortheyear Ended 31 August 2021
DETAILED STATEMENT OF FINANCIALACTIVITIES
FOR THEYEAR ENDED 31AUGUST2021
31-8-21
31.8-20
INCOME AND ENDOWMENTS
Donations and legacies
Donations &Grants
Giftaid
Donated services and facilities
1,343,204
825,103
47,107
5,200
1,343,204
877,410
Other trading activities
Shop income
5CK)
Total incoming resources
1,343,204
877,910
EXPENDITURE
Raising donations and legacies
Fundraising costs
59,841
4,153
Charitable activities
Jordan Orphan Project
Grants to institutions
15,001
524,383
930,511
930,511
539,384
Support costs
Management
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Fixtures and fittings
Computerequipment
30
6,592
643
1,764
2,075
550
69
1,117
3,424
599
2,553
259
401
12,840
7,236
Finance
Bank charges
3,801
3,161
35

Annual Reportfortheyear Ended 31 August 2021
DETAILED STATEMENT OF FINANCIALACTIVITIES
FOR THEYEAR ENDED 31AUGUST2021
31-8-21
31.8-20
Finance
Information technology
Repairs and renewals
2,357
Human resources
Wages
Social security
Pensions
Software licences
140,107
7,888
2,284
2,853
71,989
892
1,247
4,057
153,132
78,185
Other
Other operating leases
Travel
5,400
3,459
10,400
8,859
10,400
Governance costs
Auditors, remuneration
Accountancy and legal fees
Consultancy
4,200
3,952
20,085
1,450
24,000
28,237
25,450
Total resources expended
1,197,228
670,326
Net income
145,976
207,584
36

Children of
03003210032
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www.childrenofadam.net
228 Cromwell Road, PEI 2HC
Children ol
Scan Me
Registered Charity No. 1153244
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