## **CHARITY REGISTERED NUMBER:1157045**
**MUHAMMAD BILAL WELFARE FOUNDATION**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025**
## **ABU & ABU**
**CHARTERED CERTIFIED ACCOUNTANTS ABU NOWSHED CENTRE 71 WORDSWORTH ROAD SMALL HEATH, BIRMINGHAM B10 0ED WEST MIDLANDS**
**MUHAMMAD BILAL WELFARE FOUNDATION**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Registered Charity Number:**|1157045|
|---|---|
|**Trustees:**|Muhammad Bilal Bawa (Chairman)|
||Moulana Abdul Hafiz Bibi (Secretary)|
||Muhammad Abdul Malik|
||Mohammed Salahuddin|
|**Registered Office:**|71-75 Blakeland Street|
||Bordesley Green|
||Birmingham|
||B9 5XQ|
|**Accountants:**|Abu & Abu|
||Chartered Certified Accountants|
||Abu Nowshed Centre|
||71 Wordsworth Road|
||Small Heath, Birmingham|
||B10 0ED|
||West Midlands|
|**Bankers:**|Barclays Bank PLC|
**MUHAMMAD BILAL WELFARE FOUNDATION**
## **FOR THE YEAR ENDED 31 MAY 2025**
## **CONTENTS**
||**Page**|
|---|---|
|Charity - Examiners report|1|
|Trustees' report|2|
|Balance sheet|4|
|Statement of financial activities|5|
|Schedule of funds|6|
|Notes|7|
**INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF MUHAMMAD BILAL WELFARE FOUNDATION**
## **FOR THE YEAR ENDED 31 MAY 2025**
I report on the accounts which are set out on pages 4 to 10
## **Respective responsibilities of the Muhammad Bilal Welfare Foundation and examiner**
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to:
The trustees who are also directors of the company for the purpose of
Examine the accounts under section 145 of the 2011 Act; follow the procedures laid down in the general directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act); and state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In our opinion the financial statements:
give a true and fair view of the of the state of the company's affairs as at 31 May 2025 and of its loss for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice - Financial Reporting Standard 102; and
have been prepared in accordance with the requirements of the Companies Act 2006.
........................................ Dated:24 March 2026
Abu Nowshed, FCCA Chartered Certified Accountants Abu Nowshed Centre 71 Wordsworth Road Small Heath, Birmingham B10 0ED West Midlands
Page 1
**MUHAMMAD BILAL WELFARE FOUNDATION**
## **REPORT OF THE MUHAMMAD BILAL WELFARE FOUNDATION**
## **FOR THE YEAR ENDED 31 MAY 2025**
The Muhammad Bilal Welfare Foundation present their annual report for the year ended 31 May 2025 under the Charities Act 2011, together with the financial statements for the year, and confirm that the latter comply with the requirements of the Act, the Trust Deed and the Charities SORP 2005.
## **Structure, Governance and Management**
Organisation
A board of trustees of up to 4 members, who meet quarterly, administers the charity.
Objectives and activities
The relief of poverty, sickness, hardship and distress of children, in particular but not exclusively orphans, street children and underpreviliged children and their families living in Bangladesh, by providing goods and services. The Charity also facilitating and providing a place of worship, seminars an and lectures on Islamic faith in Birmingham UK.
## **Financial review**
## **Plans for future periods**
To continue overseas activities and as well as supporting community in Birmingham through the prayer and other social facilities and activities
Page 2
**MUHAMMAD BILAL WELFARE FOUNDATION**
## **REPORT OF THE MUHAMMAD BILAL WELFARE FOUNDATION** (Continued)
## **FOR THE YEAR ENDED 31 MAY 2025**
## **Accounting and reporting responsibilities**
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently; observe the methods and principles in the Charities SORP 2015 (FRS102); make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been
followed,subject to any material departures disclosed and explained in
the financial statements; prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provision of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees on 24 March 2026 signed on its behalf by:
..................................................... Moulana Abdul Hafiz Bibi (Secretary) Trustee
Page 3
## **MUHAMMAD BILAL WELFARE FOUNDATION**
## **BALANCE SHEET**
|**AT 31 MAY 2025**
**Note**
**2025**
**£**
**Tangible fixed assets**
Tangible assets
4
**Current assets**
Bank Accounts
3,848
**–––––––**
3,848
**Creditors**
Amounts falling due within
one year
5
48,525
**–––––––**
**Net current liabilities**
**Total assets less current liabilities**
**Creditors**
Amounts falling due
after more than one year
5
**Net assets**
**Capital funds**
Unrestricted funds
**Total funds**
|**2024**
**£**
**£**
125,135
5,980
**–––––––**
5,980
48,276
**–––––––**
(44,677)
**–––––––**
80,458
(38,333)
**–––––––**
£ 42,125
**–––––––**
42,125
**–––––––**
£ 42,125
**–––––––**
|**£**
125,169
(42,296)
**–––––––**
82,873
(38,333)
**–––––––**
£ 44,540
**–––––––**
44,540
**–––––––**
£ 44,540
**–––––––**|
|---|---|---|
Approved by the trustees on 24 March 2026 and signed on its behalf.
................................................... Moulana Abdul Hafiz Bibi (Secretary)
The annexed notes form part of these financial statements.
Page 4
## **MUHAMMAD BILAL WELFARE FOUNDATION**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2025**
|
**Unrest'd**
**Funds**
**£**
**Incoming resources**
Incoming Resources from
generated funds:
Voluntary income
158,808
**–––––––**
**Total incoming resources**
158,808
**–––––––**
**Resources expended**
Costs of generating funds
39,803
Charitable activities
119,293
Governance costs
2,127
**–––––––**
**Total resources expended**
161,223
**–––––––**
**Net movement in funds**
(2,415)
**Total funds brought forward**
£ 44,540
**–––––––**
**Total funds carried forward**
£ 42,125
**–––––––**
Details of Incoming resources and resources used are given in the notes
to the financial statements.|**Total**
**Funds**
**2025**
**£**
158,808
**–––––––**
158,808
**–––––––**
39,803
119,293
2,127
**–––––––**
161,223
**–––––––**
(2,415)
£ 44,540
**–––––––**
£ 42,125
**–––––––**
|**Total**
**Funds**
**2024**
**£**
194,460
**–––––––**
194,460
**–––––––**
30,244
187,845
2,520
**–––––––**
220,609
**–––––––**
(26,149)
70,689
**–––––––**
£ 44,540
**–––––––**|
|---|---|---|
Page 5
## **MUHAMMAD BILAL WELFARE FOUNDATION**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **DETAILED ANALYSIS OF MOVEMENTS IN FUNDS**
## **FOR THE YEAR ENDED 31 MAY 2025**
|**2025**
**£**
**General Fund**
Balance B/fwd
44,540
Deficit for the year
(2,415)
**–––––––**
**Total funds at 31 May 2025**
|**2024**
**£**
**£**
70,689
(26,149)
**–––––––**
42,125
**–––––––**
£ 42,125
**–––––––**
|**£**
44,540
**–––––––**
£ 44,540
**–––––––**|
|---|---|---|
Page 6
**MUHAMMAD BILAL WELFARE FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MAY 2025**
## 1. **Accounting policies**
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 (as updated through Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.
The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.
The financial statements are prepared on a going concern basis under the historical convention (modified to include certain items at fair value). The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.
## **Incoming resources**
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.
## **Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Fixtures and Fittings - 20 % per annum of cost
Page 7
**MUHAMMAD BILAL WELFARE FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS** (Continued)
## **FOR THE YEAR ENDED 31 MAY 2025**
## 2. **Turnover**
Turnover is attributable solely to continuing operations and derives from the folloiwng donors. Peoples Needs £146000, Public donations £37469 Zakath fund £10991.
## 3. **Staff costs**
The average number of persons employed by the company, including director, during the year was as follows:
||**2025**|**2024**|
|---|---|---|
|Administration|2
|3|
||**–**
|**–**|
## 4. **Tangible fixed assets**
||**Land**|**Plant**||
|---|---|---|---|
||**and**|**and**||
||**Buildings**|**Machinery**|**Total**|
||**£**|**£**|**£**|
|Cost:||||
|At 1 June 2024|125,000|2,206|127,206|
||**–––––––**|**–––––––**|**–––––––**|
|At 31 May 2025|125,000|2,206|127,206|
||**–––––––**|**–––––––**|**–––––––**|
|Depreciation:||||
|At 1 June 2024|0|2,037|2,037|
|Charge for the year|0|34|34|
||**–––––––**|**–––––––**|**–––––––**|
|At 31 May 2025|0|2,071|2,071|
||**–––––––**|**–––––––**|**–––––––**|
|Net book value:||||
|At 31 May 2025|£125,000|£ 135|£125,135|
||**–––––––**|**–––––––**|**–––––––**|
|At 31 May 2024|£125,000|£ 169|£125,169|
||**–––––––**|**–––––––**|**–––––––**|
Page 8
## **MUHAMMAD BILAL WELFARE FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS** (Continued)
## **FOR THE YEAR ENDED 31 MAY 2025**
## 5. **Creditors**
Amounts falling due within one year:-
||Amounts falling due within one year:-||||
|---|---|---|---|---|
||||**2025**|**2024**|
||||**£**|**£**|
||Sundry Creditors||1,774|2,319|
||Other Taxes & PAYE||6,063|5,269|
||Qarde Hasanah||40,688|40,688|
||||**––––––**|**––––––**|
||||£48,525|£48,276|
||||**––––––**|**––––––**|
||Amounts falling due after more than one year:-||||
||||38,333|38,333|
|||||£38,333|
||||**––––––**|**––––––**|
|6.|**Incoming resources**||||
|||**Unrest'd**|**Total**|**Total**|
|||**Funds**|**Funds**|**Funds**|
|||**2025**|**2025**
|**2024**|
|||**£**|**£**|**£**|
||**Voluntary Income**||||
||Donations for Human Welfare|141,350|141,350
|174,439|
||Donations Masjid Welfare|17,458|17,458
|20,021|
|||**–––––––**|**–––––––**
|**–––––––**|
|||158,808|158,808
|194,460|
|||**–––––––**|**–––––––**
|**–––––––**|
|7.|**Costs of generating funds**||||
|||**2025**|**2025**
|**2024**|
|||**£**|**£**|**£**|
||Fundraising costs of donations|39,803||30,244|
|||**–––––––**||**–––––––**|
||||39,803
|30,244|
||||**–––––––**
|**–––––––**|
Page 9
## **MUHAMMAD BILAL WELFARE FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS** (Continued)
## **FOR THE YEAR ENDED 31 MAY 2025**
|8.
**Charitable activities**
**2025**
**£**
Charitable activities
119,293
**–––––––**
9.
**Governance costs**
**2025**
**£**
Bank charges
126
Accountancy
1,967
Depreciation
34
**–––––––**
|**2025**
**£**
119,293
**–––––––**
**2025**
**£**
2,127
**–––––––**
|**2024**
**£**
187,845
**–––––––**
187,845
**–––––––**
**2024**
**£**
133
2,345
42
**–––––––**
2,520
**–––––––**|
|---|---|---|