CHILDREN OF aciam www.childrenofadam.or9 ANNUAL REPORT OF THE YEAR ENDED 31 AUGUST2025 Tooetker, Lue Create Lasting Cbaoge CIIILDPEN OF a(iam www.chlldrenoladam.ory
Annual Report for the Year Ended 31 August 2025 Contents 7 JI What's inside? Financial Review Our Mission and Vision Core Areas of Focus Global Projects Highlights Impact Summary 2025 Trustees Annual Report 11 Audit Report 13 Statement of Financial activities 18 Balance Sheet 19 Cash Flow Statement 20 Notes to the Cash Flow Statements 21 Detailed Statement 28 Children of Adam I childrenofadam.org l info@childrenofadam.net
Annual Report for the Year Ended 31 August 2025 FINANCIAL REVIEW RESERVES POLICY The trustees review the amount of reserves that are required to ensure that they are adequate to fulfll 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 oble to deliver more projects directly. Restricted funds are maintained to moke sure that the delivery of these vital projects is not disrupted due to unexpected rise in costs or fall in income. Where achievable the funds are dispensed to their related projects as 500n as possible. The charity has been fvnded by the generous donations of its supporters and the associated Gift Aid. The charity has manoged to increase its profile from its work in the community this year and have raised public support. FUTURE PLANS In response to the ongoing cost of living crisis. particularly here in the UK. we plan to expand our support efforts-focvsing especially on the Peterborough area. Our priorities include improving access to education through collaborotion with Iqra Academy, and enhancing support for local community and youth initiatives, such as boxing clvbs and other active sports programmes. On a global level, the Trustees aim to continue and expand the charity's existing projects. This includes increasing the delivery of humanitarian aid and exploring new initiatives such as the installation of hond pumps. the distribution of food aid. and the development of shelter homes to a5SiSt vulnerable communities around the world. STRUCTURE, GOVERNANCE. AND RISK MANAGEMENT The charity is controlled by its governing document. a deed of trust and constitutes an unincorporated charity. Children of Adom (COA) 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 o trust deed on 1110712013 in view of registering with the Chority Commissioners. On 0510812013 Children of Adom was granted registration as an unincorporated charity (Charity Number1153244).
Annual Report for the Year Ended 31 August 2025 RECRUITMENT AND APPOINTMENT OF NEW TRUSTEES When the chority identifies the need for new trustees. This is done if vaconcies have arisen through resignations, or it may be thot existing trustees have decided that one or more new trustees with specific skills ore needed to help run the charity more effectively. The process includes potentiol new tnjstees completing a skills audit and signing a declaration of eligibtlity to become a trustee after which existing trustees will meet formerly to discuss the applicotion before deciding to appoint any individual to the board. RELATED PARTIES The charity works with Peterborough Muslim Education Trust charity no. 1136767 [PMEf), both charities share o common trustee. PMET provides o homeless shelter ond educational services for Syrian refugees. In oddition to working with PMET COA supports the charitable work of registered chorities in the UK for delivery of old overseas to areas where COA currently does not implement the delivery of the project itself andlor has no volunteers or stoff based overseas. Grant moking is done through Memorandum's of Understanding with registered chorities. Occasionally Trustees may go over with 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 distribLrtion effort. RISK MANAGEMENT The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls a in place to provide reasonable assurance against fraud and error. Children of Adam Program Risk Manogement Fromework ensures the Know Your Partner identification, veriflcation and intended end users benefit through a set of described due-diligence procedures as per the standard5 of the charity commission guidance. As part of our accountobility to our donors, legal compliance and beneflciary. Children of Adam through different instruments ensures that project implementing partners are octing in a manner conducive to achieve our essential pvrpose of charitable work. This involves reviewing the following areas: Propose projects that respond to the needs. rights ond interests of poor and mor9inalised 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 mar9inalised people demonstrate a clear vision for their work, 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 emergency work. In addition to this we have policies in place like: Safeguarding. health & safety, risk assessment and more. Annual Report for the Year Ended 31 August 2025
Annual Report for the Year Ended 31 August 2025 STATEMENT OF PUBLIC BENEFIT The Trustees conflrm that they have complied to the best of their abilities with their dvty to have due regard to the guidance on public benefit published by the Charity Commission. The charity's activities are oll aimed at odvancing its charitable objectives for the public good. This includes the provision of services, relief efforts, and community development work that directly beneflt disadvontaged individvals and communities. STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicoble to charities in Englond and Wales. the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 ond the provisions of the trust deed requires the trustees to prepare financial statements for each flnancial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparin9 those financial statements, the trustees are required to Select suitable accounting policies and then opply them consistently: Observe the methods and principles in the Charity SORP: Make judgements and estimates that are reasonable and prudent. State whether applicable accounting stondards have been followed, subject to any materiol departures disclosed and explained in the flnancial statements: Prepare the flnancial statements on the going concern basis unless it is inappropriate to presvme thot the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accvracy at any time the financial position of the charity ond to enable them to ensure thot the financial statements comply with the Charities Act 2011. the Charity (Accounts ond Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the ossets of the charity and hence for taking reasonable steps for the prevention ond detection of fraud and other irregularities. A resolution proposing the reappointment of Hamilton Coopers as auditors will be put to the annual general meeting. AUDIT REPORT (SUMMARY) The independent auditor hos issued an opinion on the charity's financial statements for the year ended 31 August 2025. The audit was conducted in accordance with international Standards on Auditing (UK). and the auditor confirmed that the financial statements provide a true and fair view of the charity's financial activities and position. No materiol misstatements or irregularities were identified. The audit also confirmed that the infonnation provided in the Tnjstees, Report is consistent with the financial statements.
Annual Report for the Year Ended 31 August 2025 OURMISSION Children of Adam is a UK-based international humanitarian charity guided by Islamic values of compassion, dignity, and social justice. Our mission is to serve humanity without discrimination- regordless of race. religion, or gender-by delivering emergency old, supporting sustainable development, and providing ongoing assistonce to those most in need. Since our establishment in 2013, we have remained dedicated to tackling poverty, relieving hardship, and empowering communities with the resources and opportunities needed to build better futures. What began in Peterborough. UK, has grown into a global effort supporting vulnerable populations across Africa, Asia, the Middle East. and Europe. VISIONAND VALUES Our vision is a world where everyone has access to fundamental human rights, inclvding cleon water, food, shelter, education. and healthcare. We work towards eliminating poverty and injustice by: Mointaining transparency and building trust Ensuring accountability in all charitable contribution5 Promoting long-term. sustainable solutions Responding swiftly in times of crisis Upholding the Islamic principles of Zakat, Sadaqah, and Lilloh
Annual Report for the Year Ended 31 August 2025 COREAREAS OF FOCUS I. EMERGENCY RELIEF We respond quickly to natural disasters, contlicts, and humanitarian crises by delivering essential aid such as MEDICAL AID CLEAN WATER HYGIENE KITS FOOD SHELTER Our emergency work has supported communities affected by earthquakes in Indonesia, conflict in Gaza, and displacement across Yemen, Jordan, and Lebanon. 2. FOOD SECURITY & NUTRITION Hunger remains a critical global challenge. Our food programmes aim to combat this through.. Distributing food parcels in over10 countries Operating daily bread programmes in Pakistan and Lebanon Delivering weekly Jummoh feeding initiatives Providing Qurboni and Ramodan food packs during key Islamic periods These efforts prioritise orphans, widows. the elderly, disabled individuals. and displaced families, often reaching thousands in o single distribution. 3. WATER, SANITATION & HYGIENE (WASH) Access to clean water is vital for heolth ond wellbeing. Our initiatives focus on reducin9 waterborne diseases and improvin9 sanitation by: Installing water pumps, deep wells, and solar-powered systems in Pakistan Supplying clean drinking water during emergencies Promoting hygiene awareness within communities 4. SHELTER & HOUSING We support families living in unsafe conditions by providing secure and dignified housing. Our projects include: Constructing permanent homes in Pakistan Providing temporary shelters during emergencies Delivering winterised accommodation for refugees Each home is built with essential facilities such as sanitation, kitchens. and basic fvrnishings to ensure safety and dignity.
Annual Report for the Year Ended 31 August 2025 5. EDUCATION & ORPHAN CARE Education plays a vital role in breaking the cycle of poverty. Our initiatives include: Supporting street children's education programmes in Pakistan Sponsoring orphans with access to food. clothing, education. and heolthcore Bvilding and equipping schools in vnderserved areas Providing Qur'an and Islamic education through dedicated centres 6. HEALTHCARE SERVICES We del iver essential healthcare to underserved and vulnerable communities through: Ambulance services and mobile clinics in Pakistan Cleft lip and palate surgeries in Multan Maternal and child healthcare programmes in Sri Lanka Free health camps offering consultotions and medication 7. ECONOMIC EMPOWERMENT & LIVELIHOODS We believe in long-term solutions that promote independence. Our livelihood programmes include: Providing tools such as sewing machines, livestock, and farming kit5 Offering vocational training and skills development Supporting small business start-ups for widows and young people Delivering microfinance and income-generating opportunities CHILL) OF 2025 CHIL OF ADA
Annual Report for the Year Ended 31 August 2025 ui Adho Gffts Nepal Eid Ul Adha rifts Nopol GLOBAL PROJECT HIGHLIGHTS UNITED KINGDOM (PETERBOROUGH) Distributed over100,000 meals. clothing items. and bedding Supported Top Yard Boxing Club, benefiting over100 young people weekly Assisted Iqra Academy. the flrst full-time independent Islamic girls, secondary school in Peterborough PAKISTAN Delivered water projects. shelter homes. ambulance services, and surgeries Distributed Ramadan food packs and facilitated Fidyo/Kaffara programmes Supported education initiatives. masjid construction. and solar lighting GAZA, PALESTINE Delivered emergency old including food. hygiene kits. ond clothin9 Supplied clean water and distributed wheelchairs Supported orphans and injured children LEBANON Provided doily bread for refvgees ond vulneroble families Distributed food parcels and hygiene kits Delivered winter survival support
Annual Report for the Year Ended 31 August 2025 **1 .ri YEMEN Implemented nutrition programmes for vulnerable groups Delivered emergency food aid and clean water Provided shelter and winter assistance Malawi Facilitated animal Sadaqah and Aqeeqah distributions Provided hot meals to those in need Nepal & Indonesia Delivered Eid food aid and Qurbani distributions Responded to emergencies following natural disasters Supported education and healthcare initiatives ISLAMIC GIVING PROGRAMS We facilitate donations in line with Islamic obligations: Zakat Sadaqah Sadaqatul Fitr Fidya & Kaffara Qurboni Aqeeqah All donotions ore handled with core ond transporency, ond donors are kept informed of the impoct of their contribvtions.
Annual Report for the Year Ended 31 August 2025 IMPACT SUMMARY (2025) Over 200.000 individuals supported with food across 10 countries dd Hundreds of homes built or improved Numerous children supported through education and orphan care prograrnmes Dozens of masjid water wells, and community projects Cotnpleted Tree-planting initiatives contributing to environmental sustainabilty Active operations across Asia, Africa, the Middle Easc and the UK Q ASIA Q AFRICA Q MIDDLE UST QUK
Annual Report for the Year Ended 31 August 2025 IMPACT SUMMARY (2025) TOTAL NO. OF BENEFICIARIES PER COUNTRY Pakistan 226,333 Malawi 1.350 Nepal 201.969 Palestine 109,000 Lebanon 15,339 Yemen 2,000 Sri Lanka 5.000 The Gambia 9000 Indonesia 12,000 UK 287 Total no. of B•n•fkiari•s 308,107 How You Can Help onate: Support our appeals through our secure website Fundraise: Organise community events and campaigns onsor an Orphan: Provide life-changing monthly support Volunteer: Get involved in local initiatives and events aiseAwareness: Share our mission and amplify our impact Visit: htt childrenofadam.or FINALWORDS Children of Adam is more than a charity-it is a movement rooted in compassion, unity. and hope. Every meal provided, every home built, and every life supported brings us closer to a world defined by dignity, justice. and care for all. 10
Annual Report for the Year Ended 31 August 2025 TRUSTEES ANNUAL REPORT The trustees present their report with the audited financial statements of the charity for the year ended 31 August 2025. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1153244 Principal address 228 Cromwell Road. Peterborough PEI 2HG Key Management Personnel Munir Bhimani Waqqas Rehman Tru.stees Saqib Rehman Trustee Shujah Saklain (Chair) Tnjstee Dawood Hussain FCMA CGMA Trustee Azhar Mahmood Ahmed DIPHE Trustee Reference And AdMitratiVe Detaits Auditors Hamilton Coopers Chartered Accovntonts Registered Auditors 66 Earl Street Maidstone Kent ME14 IPS 11
04/06/2026
Abu Abdullah6 (Jun 4, 2026 11:09:55 GMT+1)
Annual Report for the Year Ended 31 August 2025 AUDIT REPORT Report of the Independent Auditors to the Thistees of Children of Adam Opinion We have audited the financial statements of Children of Adam (the'charity,) for the year ended 31 August 2025 which comprise the Statement of Financial Activities. the Balance Sheet, the Cash Flow Statement and notes to the financial statements. including a summary of significant accounting policies. The financial reporting framework that hos been applied in their preparotion is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). In our opinion the flnancial statements: give a true and fair view of the state of the chority's affairs as at 31 August 2025 and of its incoming resources and application of resources, for the year then ended; have been properly prepored in accordance with United Kin9dom Generolly 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 accordonce with International Standards on Auditing (UK) (ISAS IUK)) and applicable law. Our responsibilities under those standards are fvrther described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordonce with the ethicol requirements that are relevant to our avdit of the flnancial statements in the UK. including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities 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 preporotion of the financial statements is appropriate. Based on the work we have performed, we have not identified any moterial uncertainties relating to events or conditions that, individually or collectively. may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the flnancial statements are avthorised for issue. Our responsibilities and the responsibilities of the trvstees with respect to going concern are described in the relevant sections of this report. 13
Annual Report for the Year Ended 31 August 2025 Other inforn]ation 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 financial statements does not cover the other information and. except to the extent otherwise explicitly stated in our report, we do not express ony form of assvronce 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 moterially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such materiol inconsistencies or apparent materiol 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 informotion, we ore required to report that foct. We hove 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 motters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you rf, in our opinion: the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements: or sufficient accounting records have not been kept: or the flnancial statements are not in agreement with the accounting records and returns: or we have not received all the infomiation and explanations we require for ¢)ur audit. Responsibilities of trustees As explained more fully in the Trustees, Responsibilities Statement. the trustees ore responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trvstees determine is necessory to enable the preporotion of flnonciol statements that are free from material misstatement. whether due to fraud or error. In preparing the flnancial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to 90ing concern and using the going concern basis of accounting unless the trustees either intend to liquidote the charity or to ceose operations. or have no realistic alternative but to do so. 14
Annual Report for the Year Ended 31 August 2025 Our responsibilities for the audit of the financial statements We have been appointed 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 reasonoble assurance about whether the finoncial statements as a whole are free from material misstatement. whether due to fraud or error. and to issve a Report of the Independent Auditors thot includes our opinion. Reosonable assvronce is o high level of assurance, but is not a guarantee that an oudit conducted in accordance with ISAS IUK) will alwoys detect o moterial misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate. they could reasonably be expected to inlluence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of deteding irregularities. including fraud is detailed below: Irregularities, including fraud, are instances of non-compliance with laws ond 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 irregularities. including fraud is detailed below: Capability of the audit in detecting irregvlarities. including fraud The objectives of our audit are to identify and ossess the risks of moterial misstatement of the financial statements due to fraud or error: to obtain sufficient appropriate audit evidence regarding the assessed risks of material mi55tatement due to fraud or error; ond to respond appropriately to those risks. Based on our Understanding of the company and industry, and through discussion with the management (as reqvired by avditing stondards), 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 o material effect on the flnancial stotements. We also considered those laws and regulations thot have a direct impact on the preparation of the flnancial statements such as the Companies Act 2006 and taxotion. We communicated identified laws and regulations throughout our team and remained alert to ony indications of non-compliance throughout the audit. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (inclvding the risk of override of controls) and determined that the principol risks were related to posting inappropriote jovrnal entries to increose revenue or reduce expenditure ond management bios in accounting estimotes and jud9mental areas of the flnoncial statements such as accrued income 15
Annual Report for the Year Ended 31 August 2025 Audit procedures performed by the engagement team included: Discussions with management and assessment of known or svspected instances of non complionce with laws ond 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 related party transactions. that may indicate risks of material misstatement due to fraud; and Conflrmation of related porties with monogement. and review of transoctions throvghovt the period to identify ony previously undisclosed transactions with related parties outside the normal course of business; and Reading minutes of meetings of those charged with 9overnance; 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 yearend for flnoncial statement preporotion. There are inherent limitations in the audit procedures described above and the further removed noncompltance with lows ond regulotions is from the events and transactions reflected in the flnancial 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 resulting from error, as fraud may involve deliberote concealment by. for example, forgery or intentional misrepresentations. or through collusion. As part of an audit in accordance with ISAS (UK), we exercise professionaljudgment and maintain professional scepticism throughout the audit. We also: Identify and assess the risks of material misstotement of the Ilnancial statements, whether due to froud or error. design and perform audit procedures responsive to those risks, and obtoin audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud 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 occounting policies used and the reasonableness of occounting estimates and related disclosures made by the members. Conclude on the oppropriateness of the members, use of the 90ing concern basis of accounting and, based on the audit evidence obtoined, whether a material uncertainty exists related to events or conditions that may cost 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 inadeqvate, to modify our opinion. Our conclusions are bosed on the audit evidence obtoined up to the date of our Auditors, report. However. future events or conditions may couse the company to cease to continue as a going concern. 16
Annual Report for the Year Ended 31 August 2025 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. rf such disclosures ore 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 company to cease to continve as a going concern. We communicate with those charged with govemance regarding, among other matters, the planned scope and timing of the audit and significant avdit findings, includin9 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 all irregularities. including those leading to a material misstatement in the flnancial 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 greoter 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 stotements is located on the Financia l Reporting Council's website at www.frc.org.uklauditorsresponsibilities. Thi5 description forms part of our Report of the Independent Auditors. Use of thi.s report This report is made solely to the charity's tnjstees. as a body. in occordance with Part 4 of the Charities (Accovnts and Reports) Regulations 2008. Our avdit work has been undertaken so that we might stote to the charity's trustees those matters we ore required to stote 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 Registered Auditors 66 Earl Street Maidstone Kent ME14 IPS 17
Annual Report for the Year Ended 31 August 2025 Statement of Financial Activities for the Year Ended 31August 2025 31.8.25 Total funds 31.8.24 Total funds Unrestricted Restricted fund fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 607,684 1.788.066 2.395.750 1,843,214 EXPENDITURE ON Raislng funds Raising donations and legacies 133,944 133,944 183,279 Charltable actlvlties Food Aid Education Eid Gifts Emergency & Medical Appeal Empowerment projects Masjid Orphans & Shelter Water Winter Relief Support Cost General Other Total 484,342 202,761 12,015 66,682 151,642 66,108 295,965 204,691 83,157 239,640 484,342 202,761 12,015 66,682 151,642 66,108 295,965 204,691 83,157 401,668 100,815 278,355 46,471 12,429 333,196 21,221 27.227 270,437 90,332 40,000 384,179 33,918 162,028 100,815 396.787 1,807.003 2,203,790 1,721,043 NET INCOMEI{EXPENDITURE) 210,898 (18,938) 191,960 122,171 Transfer between Funds 31.8.25 Total funds 31.8.24 Total funds Unrestricted Restricted funds funds Noles £ RECONCILIATION OF FUNDS Total funds brought forward 325,644 224.513 550,157 427,986 TOTAL FUNDS CARRIED FORWARD 536,542 205.575 742.117 550.157 18
04/06/2026
Abu Abdullah6 (Jun 4, 2026 11:09:55 GMT+1)
Annual Report for the Year Ended 31 August 2025 Cash Flow Statement forthe Year Ended 31August2025 31.8.25 31.8.24 Notes Cash flows from operating activities Cash generated from operations 123,709 86,293 Net cash (used inyprovided by operating activities 123,709 86,293 Cash flows from investing activities Purchase of tangible fixed assets 3.697) Net cash used in investing activities Change In cash and cash equlvalents In the reportlng porlod Cash and cash equivalènts at tho beglnnlng of the reporting perlod 122,869 82,596 702,559 619,962 Cash and cash equlvalents at the end of the reporting perlod 825,428 702,558 20
Annual Report for the Year Ended 31 August 2025 Notes to the Cash Flow Statement forthe Year Ended 31August2025 RECONCILIATION OF NET (EXPENDITUREVINCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.8.25 31.8.24 Net (expendlturo)Ilncome for the reportlng perlod (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Decreasel(increase) in debtors Increasel{decrease) in creditors 191,960 122,171 1,348 {109.123) 39,524 1,518 (10.218) 27,178) Net cash (used In)Iprovlded by operatlons 123 709 ANALYSIS OF CHANGES IN NET FUNDS At 1.9.24 Cash flow At 31.8.25 Net cash Cash at bank and in hand 702,559 122,869 825.428 Total 702,559 122,869 825 428 21
Annual Report for the Year Ended 31 August 2025 Notes to the Financial Statements forthe Year Ended 31August2025 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 been prepared in occordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to chorities preparing their accounts in accordance with the Financial Reportin9 Standard applicable in the UK ond Republic of Ireland {FRS 102) (effective l Jonuary 2019),, Financial Reporting Standard 102 'The Financial Reportin9 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 chority has entitlement to the funds, it is probable thot the income will be received and the omount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is o legal or constructive obligation committin9 the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation con be measured reliably. Expenditure is accounted for on on accruals basis and has been classified Under headings thot aggregate all cost related to the category. Where costs cannot be directly attributed to porticulor headings, they have been ollocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met ot the year-end date are noted os a commitment but not occrued as expenditure. Tangible fixed assets Depreciation is provided ot the following annual rates in order to write off each asset over its estimated vseful life. Computer Equipment Fixtures and Fittings 25% Reducing balance 25% Reducing balance Taxation The charity is exempt from tax on its charitable activities. Fund accounting Unrestricted funds can be used in occordance with the choritable objectives at the discretion of the trustees. Restricted fvnds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the natvre and purpose of each fund is included in the notes to the financial statements. 22
Annual Report for the Year Ended 31 August 2025 Notes to the Financial Statements forthe Year Ended 31August2025 ACCOUNTING POLICIES - continued Penslon costs and other postvretlrement beneflts 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. DONATIONS AND LEGACIES 31.8.25 31.8.24 Donations & Grants 2,395,750 1,843,214 RAISING DONATIONS AND LEGACIES 31.8.25 31.8.24 Fundraising costs 133,944 182,279 CHARITABLE ACTIVITIES COSTS Granl funding of Support activities Costs (see note 5) (See nole 6) Totals Fund Raising Cost Food 'd Education Eid Gifts Emergency & Medical Appeal Empowerment projects Masjid Orphans & Shelter Water Winter Relief Support Cost General 133,944 133,944 484,342 202,761 12,015 66.682 151,642 66,108 295,965 204,691 83,157 401,668 100,815 2,203,790 484,342 202.761 12,015 66.682 151,642 66,108 295,965 204,691 83.157 401,668 100,815 1,668,178 535,612 23
Annual Report for the Year Ended 31 August 2025 Notes to the Financial Statements forthe Year Ended 31August2025 GRANTS PAYABLE 31.8.25 31.8.24 Food Aid Education Eid Gifts Emergency & Medical Appeal Empowerment projects Masjid Orphans & Shelter Water Winter Relief General 484,342 278,355 202,761 46,471 12,015 12.429 66,682 333,196 151,642 21.221 66,108 27,227 295,965 270,437 204,691 90,332 83,157 40,000 100,815 33,918 1.668.178 1,153.585 The total grants paid to institutions during the year was as follows: 31.8.25 31.8.24 1,668,178 1,153 585 24
Annual Report for the Year Ended 31 August 2025 Notes to the Financial Statements forthe Year Ended 31August2025 SUPPORT COSTS Inforrnation technology Management Finance General 45,316 10,803 15,593 Fund Raising Governance costs Other Totals General 133,944 63,506 35,060 304,222 TRUSTEES. REMUNERATION AND BENEFrrs There were no trustees, remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024. Trustees. expenses There were no trustees, expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024. STAFF COSTS 31.8.25 31.8.24 Wages and salaries Social security costs Other pension costs 216.805 10,241 250.021 16.519 4,225 231,391 270,765 The average monthly number of employees during the year was as follows: 31.8.25 31.8.24 No employees received emoluments in excess of £60,000. None of the Key management personal of the charity is on the payroll. 25
Annual Report for the Year Ended 31 August 2025 Notes to the Financial Statements forthe Year Ended 31August2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 429 213 1414 002 1843 215 EXPENDITURE ON Raising funds Raising donations and legacies 183,279 183,279 183.279 183.279 Charitable activities Domestic Violence Support Food Aid Education Eid Gifts Emergency & Medical Appeal Empowerment projects Masjid Orphans & Shelter Water Winter Relief Support Cost General 278,355 46,471 278,355 46,471 12,429 333,196 21,221 27,227 270,437 90,332 40,000 272,225 12,429 333,196 21,221 27,227 270,437 90,332 40,000 567,458 33,918 295.233 33,918 Total 329,151 1,391,893 1,904,323 NET INCOMEI{EXPENDITURE) Transfers between funds 100,062 (90,595) 22,109 90,595 122,171 Net movement in funds 9,467 112,704 122,171 Total funds brought forward 215,046 212,940 427,986 TOTAL FUNDS CARRIED FORWARD 224 513 550 157 26
Annual Report for the Year Ended 31 August 2025 Notes to the Financial Statements forthe Year Ended 31August2025 10. TANGIBLE FIXED ASSETS Fixtures and fittings Computer equipment Totals COST At 1 September 2024 Additions 1,328 7,862 9,100 At 31 August 2025 1,328 8,702 9,940 DEPRECIATION At 1 September 2024 Charge for year 430 202 4,118 4,548 1,348 At 31 August 2025 632 5,264 5.896 NET BOOK VALUE At 31 August 2025 606 3,438 4,044 At 31 August 2024 808 4,552 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.8.25 31.8.24 Trade debtors Payments on account Prepayments 118,617 9,900 2,629 121,246 27
Annual Report for the Year Ended 31 August 2025 Detailed Statement of Financial Activities forthe Year Ended 31August2025 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.8.25 31.8.24 Trade creditors Taxation and social security Other credilors 199,426 3,558 5,617 159.770 4.285 5,022 208,601 169.077 13. MOVEMENT IN FUNDS Net movement in funds Transfers between funds Al 31.8.25 At 1.9.24 Unrestricted fund 224,513 210,898 101,131.00 536,542 Restricted fund 325,644 (18,938) (101,131.00) 205,575 TOTAL FUNDS 550,157 191,960 742,117 Net movement in funds, included in the above are as follows: Incoming resources Resource expanded Transfers blw funds Movement in funds Unrestrlctod Funds Unrestricted Funds 607.684 (396.787) 210.897 Restrlcted Funds Restricted Funds 1.788,066 (2,203,790) 18,937 Total Funds 2.395.750 (2,203,790) 191,960 28
Annual Report for the Year Ended 31 August 2025 Detailed Statement of Financial Activities forthe Year Ended 31August2025 13. MOVEMENT IN FUNDS - continued Comparatlves for movement In funds Net movement in funds Transfers between funds At 31.8.24 At 1.9.23 Unrestrlcted funds Unrestricted fund 215,046 100,062 (90.595) 224,513 Restrlcted funds Restricted fund 212,940 22,109 90,595 325,644 TOTAL FUNDS 427,986 122,171 550,157 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources Movement expended in funds Unrestrlcted funds Unrestricted fund 429,213 {329,151) 100,062 Restricted funds Restricted fund 1,414,002 (1,391,892) 22,109 TOTAL FUNDS 122 171 A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds Transfers between funds At 31.8.25 At 1.9.23 Unrestrlcted funds Unrestricted fund 215,046 310,960 10,536 536,542 Restricted funds Restricted fund 212,940 3,171 (10,536) 205,575 TOTAL FUNDS 427,986 314,131 742,117 29
Annual Report for the Year Ended 31 August 2025 Detailed Statement of Financial Activities forthe Year Ended 31August2025 13. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrlcted funds Unrestricted fund 1,036,897 {725,937) 310,961 Restrlcted funds Restricted fund 3,202,068 (3,198,899) 3,170 TOTAL FUNDS 4,238,965 3,924,833) 314,131 30
CHILDREN OF aaa(ri www.childrenofadam.org 03003210032 I www.childrenofadam.org 228 Cromwell Road, PEI 2HG Scan Me Registered Charity No.1153244 @childrenotadomuk