**Charity registration number: 1155085**
## SALEH CHARITABLE TRUST
Report and Accounts
31 March 2025
**SALEH CHARITABLE TRUST Contents**
||**Page**|
|---|---|
|Charity Information|1|
|Trustees report|2|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the accounts|7|
**SALEH CHARITABLE TRUST Charity Information for the period ended 31 March 2025**
## **Address**
1 Eden Park Blackburn Lancashire BB2 7HJ
## **Charity registration number: 1155085 Regulated by Trust Deed dated 15/10/2012**
## **Trustees**
Hanif M Saleh Imran Ismail Munshi Iqbal Bux M Patel
## **Appointed independent examiner**
M A Ibrahim (FCCA)
## **Accountants**
M.A.I (Accountants) Limited 7 St Andrews Street Blackburn Lancashire BB1 8AE
## **Bankers**
Lloyds Bank Plc 77-81 High Street Chelmsford CM1 1DU CM1 1DU
1
**SALEH CHARITABLE TRUST Trustees’ annual report for the period ended 31 March 2025**
## **Charity registration number: 1155085 Regulated by Trust Deed dated 15/10/2012**
The Annual Report is fully SORP compliant and sets out how the trustees have met their obligations.
The Financial Statement is fully SORP compliant and includes the incoming resources and resources expended.
## **Objectives and activities**
The objects of the charity are set out in the constitution are summarised as follows: The main objects of the Trust are the prevention or relief of poverty in India by providing or assisting in the provision of grants, items and education, healthcare or welfare projects to individuals in need and/or charities, or other organisations working to prevent or relieve poverty, for example by way of support to the organisation known as Tanzimul Masajid Val Makatib based in Valan, Gujarat, India.
In setting our objectives and planning our activities our Trustees have given careful consideration to the Charity Commission's general guidance on public benefit.
## **Achievements and performance**
The Charity carries out a wide range of activities in pursuance of its charitable aims:
The Trust was formed with the objective of helping the India based institute known as Tanzimul Masajid wal makatib. This is an organisation based in Valan, district of Vadodara, Gujarat India. This charity is registered in India, Registration number B-999 Bharuch. The main objective of this charity is the provision of basic education to poor children in Indian villages. We have one founder Trustee member Hanif M. Saleh who makes regular visits to this orphanage to oversee the charitable work being undertaken.
## **Structure, governance and management**
The trust is managed by the Trustees who are responsible for the allocation of donations and trust property income. The Trust is a small charity and has one property earning rental income for the benefit of Tanzimul Masajid and other education projects.
## **Appointment of charity trustees**
The trustees are appointed by the current board of Trustees
## **Reference and administrative details**
See preceding page under 'Charity Information'.
## **Names of the charity trustees who manage the charity**
All trustees are named on the preceding page under 'Charity Information'.
## **Financial review and reserves policy**
Funds available are sufficient to permit the charity to continue in operation in the medium to long term, together with the continued support from the donors.
There are no uncertainties about the charity continuing as a going concern.
The Trustees actively review all major risks which the Charity faces and drawn up a risk assessment which is reviewed at every meeting. The Trustees are satisfied that all systems are in place and arrangements have been made to manage any risks identified.
2
## **SALEH CHARITABLE TRUST Trustees’ annual report for the period ended 31 March 2025**
## **Statement of Trustee’s responsibilities**
The Trustees are responsible for preparing the Trustees’ Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period in preparing these financial statements, the trustees are required to:-
- h Select suitable accounting policies to be applied consistently
- h Observe the methods and principles in the Charities SORP
- h Make judgements and estimates that are reasonable and prudent
- h State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and,
- h Prepare the financial statements on the going concern bases unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.
Approved by the Trustees and signed on its behalf by:
Hanif M Saleh Date: 15/01/2026 Trustee
3
## **Independent Examiner's Report to the Trustees of Saleh Charitable Trust**
I report to the trustees on my examination of the accounts of Saleh Charitable Trust for the year ended 31 March 2023.
## **Respective responsibilities of trustees and examiner**
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 ("the Act").
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- •the accounting records were not kept in accordance with section 130 of the Charities Act; or
- •the accounts did not accord with the accounting records; or
• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
The appointed independent examiner of the trust:
M A Ibrahim (FCCA) for and on behalf of Date: 15/01/2026 M.A.I (Accountants) Limited 7 St Andrews Street Blackburn Lancashire BB1 8AE
4
## **SALEH CHARITABLE TRUST Statement of financial activities for the period ended 31 March 2025**
|**Notes**
**Restricted**
**Unrestricted**
**income**
**Total**
**funds**
**funds**
**2025**
**£**
**£**
**£**
**Income**
**3**
**Income and endowments from:**
Donations and legacies
4,950
-
4,950
Investments
22,770
-
22,770
**Total**
27,720
-
27,720
**Expenditure**
**4**
**Expenditure on:**
Charitable activities
24,251
-
24,251
**Net income/(expenditure) for the year**
3,469
-
3,469
**Reconciliation of funds**
Total funds brought forward
238,746
-
238,746
Net incoming resources for the year
3,469
-
3,469
**Total funds carried forward**
242,214
-
242,214|**Total**
**2024**
**£**
-
9,150|
|---|---|
||9,150|
||10,500|
||(1,350)|
||240,096
(1,350)|
||238,746|
5
## **SALEH CHARITABLE TRUST Balance Sheet At 31 March 2025**
|**Notes**
**Restricted**
**Unrestricted**
**income**
**Total**
**funds**
**funds**
**2025**
**£**
**£**
**£**
**Fixed assets**
Tangible assets
**6**
210,390
-
210,390
210,390
-
210,390
**Current assets**
Cash at bank and in hand
32,574
-
32,574
32,574
-
32,574
**Creditors:amounts falling due within one year**
Trade creditors and accruals
**7**
750
-
750
**Net current assets**
31,824
-
31,824
**Net assets**
242,214
-
242,214
**Funds of the Charity**
**8**
Unrestricted funds
242,214
-
242,214
**Total funds**
242,214
-
242,214|**Total**
**2024**
**£**
210,390|
|---|---|
||210,390
29,105|
||29,105
750|
||28,355|
||238,745|
||238,746|
||238,746|
Approved by the Board of Trustees and signed on its behalf by
Hanif M Saleh Date: 15/01/2026 Trustee
6
**SALEH CHARITABLE TRUST Notes to the Accounts for the period ended 31 March 2025**
## **Basis of preparation**
## **1** _**Basis of accounting**_
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102 and charities SORP (FRS 102) effective 1 January 2019, published by the Charity Commission in England & Wales.
The charity is a public benefit entity.
## **2 Accounting Policies**
## _**Income**_
Income from charitable activities and voluntary donations are included in full in the Statement of Financial Activities when received. The value of services provided by volunteers has not been included.
## _**Expenditure**_
Expenditure is included in the accounts on an accruals basis.
## _**Depreciation**_
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Buildings
0%
The trustees are of the opinion that the depreciation charge for the buildings is not required as the buildings are maintained and the expenditure reflected in the income and expenditure account.
## _**Unrestricted funds**_
Unrestricted funds are donations and other incoming resources receivable or generated for the charity without further specified purpose and are available as general funds.
## _**Restricted funds**_
Restricted funds are funds subject to specific trusts, which may be declared by the donor(s) or with their authority (e.g. in a public appeal) or created through legal process, but still within the wider objects of the charity. Restricted funds may be restricted income funds, which are spent at the discretion of the trustees in furtherance of some particular aspect(s) of the objects of the charity, or they may be endowment funds, where the assets are required to be invested, or retained for actual use, rather than spent.
7
**SALEH CHARITABLE TRUST Notes to the Accounts for the period ended 31 March 2025**
|**3**
**Analysis of income**
**Donations and legacies**
Donations
**Total**
**Income from investments**
Rental income
**Total**
**Total income**
**4**
**Analysis of expenditure**
**Expenditure on charitable activities**
Grants & Donations
Sundry expenses
Accountancy fees
Independent examiner's fee
Bank charges
**Total**
**Total expenditure**
**5**
**Grants made to institutions**
**Name of institutions**
Al-Imdaad Foundation
Makki Masjid (Markaz) Blackburn
Tanzimul Masajid and Makatib|**Restricted**
**Unrestricted**
**income**
**2025**
**funds**
**funds**
**Total funds**
**£**
**£**
**£**
4,950
-
4,950
4,950
-
4,950
22,770
-
22,770
22,770
-
22,770
27,720
-
27,720
**Restricted**
**Unrestricted**
**income**
**2025**
**funds**
**funds**
**Total funds**
**£**
**£**
**£**
23,849
-
23,849
-
-
-
200
-
200
100
-
100
102
-
102
24,251
-
24,251
24,251
-
24,251
**Purpose**
For building wells for the needy
To help with support costs
To support orphanage|**2024**
**Prior year**
**£**
-|
|---|---|---|
|||-|
|||9,150|
|||9,150|
||||
|||9,150|
|||**2024**
**Prior year**
**£**
10,000
40
300
100
60|
|||10,500|
||||
|||10,500|
|||**2025**
**£**
4,900
4,999
13,950|
|||23,849|
8
**SALEH CHARITABLE TRUST Notes to the Accounts for the period ended 31 March 2025**
## **6 Land, buildings, equipment and fittings**
|**Buildings**
**£**
**Cost**
At 1 April 2024
210,390
At 31 March 2025
210,390
**Depreciation**
At 31 March 2025
-
**Net book value**
At 31 March 2025
210,390
At 31 March 2024
210,390
**7**
**Creditors**
**2025**
Analysis of creditors:
**£**
Accruals
750
750
**8**
**Analysis of fund assets and liabilities**
**Unrestricted**
**funds**
**£**
Tangible fixed assets
210,390
Current assets
32,574
Current liabilities
(750)
242,214
**9**
**Details of certain items of expenditure**
**2025**
Fees for examination of the accounts
**£**
Independent examiner’s fees
100|**Fittings and**
**equipment**
**£**
-
-
-
-
-
**2024**
**£**
750
750
**Restricted**
**income**
**funds**
**£**
-
-
-
-
**2024**
**£**
100|**Total**
**£**
210,390|
|---|---|---|
|||210,390|
||||
|||-|
||||
|||210,390|
|||210,390|
|||**Total**
**2025**
**£**
210,390
32,574
(750)|
|||242,214|
||||
9
**SALEH CHARITABLE TRUST Notes to the Accounts for the period ended 31 March 2025**
## **10 Transactions with trustees and related parties.**
There were no benefits, expenses or remuneration paid to the Trustees or persons connected to them.
|**11 Employees**
Average number of employees|**2025**
**Number**
-|**2024**
**Number**
-|
|---|---|---|
No employee received emoluments of more than £60,000.
10