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 AdMi￿tratiVe 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
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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