2023-08-31-accounts - Al-Haadiyah

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Docusign Envelope ID: 3E202D8F-9AD5-4883-80CB-415A63DEB233

Al-Haadiyah

Charity No. 1157738

Trustees' Report and Unaudited Accounts

31 August 2023

Docusign Envelope ID: 3E202D8F-9AD5-4883-80CB-415A63DEB233 Al-Haadiyah Contents

	Pages
Trustees' Annual Report		2
Independent Examiner's Report		3
Statement of Financial Activities		4
Summary Income and Expenditure Account		5
Balance Sheet		6
Notes to the Accounts	7 to	11
Detailed Statement of Financial Activities	12 to	13

Page 1

Docusign Envelope ID: 3E202D8F-9AD5-4883-80CB-415A63DEB233

Al-Haadiyah Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 August 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1157738

Registered Office

10 PARK VIEW SWILLINGTON LEEDS LS26 8UJ

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

Farkhanda Lak Haris Muhammad Naheed Mallal Sobia Sarwar

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Accountants

HCA Group First Floor Unit 7 Northside Business Park Leeds LS7 2BB

OBJECTIVES AND ACTIVITIES

The purpose of the charity is to advance the Islamic religion in Leeds for the benefit of the public through the holding of classes, prayer meeting lectures and distributing literature.

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 Companies Act 2006. The Trustees 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 above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

Naheed Mallal Trustee

11 March 2026

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12 March 2026 | 3:43 PM GMT

Page 2

Docusign Envelope ID: 3E202D8F-9AD5-4883-80CB-415A63DEB233 Al-Haadiyah Independent Examiners Report

Independent Examiner's Report to the trustees of Al-Haadiyah

I report to the charity trustees on my examination of the financial statements of Al-Haadiyah for the year ended 31 August 2023.

Responsibilities and basis of report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in accordance with section 386 of the 2006 Act ; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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 financial statements to be reached.

HCA Group Yorkshire Limited ACCA HCA Group First Floor Unit 7 Northside Business Park Leeds LS7 2BB 11 March 2026

Page 3

Docusign Envelope ID: 3E202D8F-9AD5-4883-80CB-415A63DEB233 Al-Haadiyah Statement of Financial Activities

for the year ended 31 August 2023

Unrestricted funds 2023 £ 12,131 65,991 755	Total funds 2023 £ 12,131 65,991 755	Total funds 2022 £ 10,792 71,258 -
78,877 35,999 33,039	78,877 35,999 33,039	82,050 3,160 48,091
69,038 -	69,038 -	51,251 -
9,839 -	9,839 -	30,799 -
9,839	9,839	30,799
9,839 295,271	9,839 295,271	30,799 264,472
305,110	305,110	295,271

Page 4

Docusign Envelope ID: 3E202D8F-9AD5-4883-80CB-415A63DEB233 Al-Haadiyah Summary Income and Expenditure Account

for the year ended 31 August 2023

Income Gross income for the year Expenditure Total expenditure for the year Net income before tax for the year Net income for the year	2023 £ 78,877 78,877 69,038 69,038 9,839 9,839	2022 £ 82,050
		82,050
		51,251
		51,251
		30,799
		30,799

Page 5

Docusign Envelope ID: 3E202D8F-9AD5-4883-80CB-415A63DEB233

Al-Haadiyah

Balance Sheet

at 31 August 2023

at 31 August 2023
Company No. Notes 2023 £ Current assets Debtors 9 111,860 Cash at bank and in hand 193,250 305,110 Net current assets 305,110 Total assets less current liabilities 305,110 Net assets excluding pension asset or liability 305,110 Total net assets 305,110 The funds of the charity Restricted funds 10 Unrestricted funds 10 General funds 305,110 305,110 Reserves 10 Total funds 305,110	2022 £ 112,650 182,621
	295,271
	295,271 295,271
	295,271
	295,271
	295,271
	295,271
	295,271

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 August 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 11 March 2026

And signed on its behalf by:

Naheed Mallal

Trustee

11 March 2026

12 March 2026 | 3:43 PM GMT

Page 6

Docusign Envelope ID: 3E202D8F-9AD5-4883-80CB-415A63DEB233 Al-Haadiyah Notes to the Accounts

for the year ended 31 August 2023

1 Accounting policies

Basis of preparation

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 (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 7

Docusign Envelope ID: 3E202D8F-9AD5-4883-80CB-415A63DEB233 Al-Haadiyah Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT expenditure which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 8

Docusign Envelope ID: 3E202D8F-9AD5-4883-80CB-415A63DEB233

Al-Haadiyah

Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 9

Docusign Envelope ID: 3E202D8F-9AD5-4883-80CB-415A63DEB233 Al-Haadiyah

Notes to the Accounts

3 Income from donations and legacies

Unrestricted £ 12,131 12,131 Unrestricted £ 65,991 65,991 Unrestricted £ 755 755	Total 2023 £ 12,131 12,131 Total 2023 £ 65,991 65,991 Total 2023 £ 755 755	Total 2022 £ 10,792
		10,792
		Total 2022 £ 71,258
		71,258
		Total 2022 £ -
		-

Unrestricted £ 3,212 27,838 3,949 1,000 35,999 Unrestricted £ 3,770 27,725 1,544 33,039	Total 2023 £ 3,212 27,838 3,949 1,000 35,999 Total 2023 £ 3,770 27,725 1,544 33,039	Total 2022 £ 3,160 - - -
		3,160
		Total 2022 £ 2,365 34,709 11,017
		48,091

8 Staff costs

No employee received emoluments in excess of £60,000.

Page 10

Docusign Envelope ID: 3E202D8F-9AD5-4883-80CB-415A63DEB233	At 1 September 2022 295,271	2023 £ 111,860 111,860 Incoming resources (including other gains/losses) £ 78,877 78,877 At 1 September 2022 £	Resources expended £ (69,038) (69,038) Restricted funds £ 305,110 305,110 Cash flows £	2022 £ 112,650
9 Debtors Other debtors 10 Movement in funds Restricted funds: Unrestricted funds: General funds Total funds 11 Analysis of net assets between funds Net current assets 12 Reconciliation of net debt Cash and cash equivalents Net debt 13 Related party disclosures Al-Haadiyah Notes to the Accounts
				112,650
				At 31 August 2023 £ 305,110
	295,271			305,110
				Total £ 305,110
				305,110
				At 31 August 2023 £
		182,621	10,629	193,250
		182,621 182,621	10,629 10,629	193,250
				193,250

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 11

Docusign Envelope ID: 3E202D8F-9AD5-4883-80CB-415A63DEB233 Al-Haadiyah

Detailed Statement of Financial Activities

for the year ended 31 August 2023

Income and endowments from: Donations and legacies Donations Charitable activities Tuition Fees Other Interest Income Total income and endowments Expenditure on: Charitable activities Tuition Fees Charitable Donations Volunteers Costs Other Charitable Expense Total of expenditure on charitable activities Motor and travel costs Travel and subsistence Premises costs Rates General administrative costs, including depreciation and amortisation Bank charges Sundry expenses Total of expenditure of other costs Total expenditure Net gains on investments Net income	Unrestricted funds 2023 £ 12,131 12,131 65,991 65,991 755 755 78,877 3,212 27,838 3,949 1,000 35,999 35,999 3,770 3,770 27,725 27,725 1,544 - 1,544 33,039 69,038 - 9,839	Total funds 2023 £ 12,131 12,131 65,991 65,991 755 755 78,877 3,212 27,838 3,949 1,000 35,999 35,999 3,770 3,770 27,725 27,725 1,544 - 1,544 33,039 69,038 - 9,839	Total funds 2022 £ 10,792
			10,792
			71,258
			71,258
			-
			-
			82,050 3,160 - - -
			3,160
			3,160 2,365
			2,365
			34,709
			34,709
			2,068 8,949
			11,017
			48,091
			51,251 -
			30,799

Page 12

Docusign Envelope ID: 3E202D8F-9AD5-4883-80CB-415A63DEB233 Al-Haadiyah Detailed Statement of Financial Activities

Al-Haadiyah Detailed Statement of Financial Activities Envelope ID: 3E202D8F-9AD5-4883-80CB-415A63DEB233
Net income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	9,839 - 9,839 295,271 305,110	9,839 - 9,839 295,271 305,110	30,799 -
			30,799
			264,472
			295,271

Page 13