Docusign Envelope ID: 908A42E4-5D26-4060-A25E-3FA06050AEDB
Al-Haadiyah
Charity No. 1157738
Trustees' Report and Unaudited Accounts
31 August 2025
Docusign Envelope ID: 908A42E4-5D26-4060-A25E-3FA06050AEDB 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 | |
| Statement of Cash flows | 7 | |
| Notes to the Accounts | 8 to | 13 |
| Detailed Statement of Financial Activities | 14 to | 15 |
Page 1
Docusign Envelope ID: 908A42E4-5D26-4060-A25E-3FA06050AEDB
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 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No.
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
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 01 April 2026
Page 2
Docusign Envelope ID: 908A42E4-5D26-4060-A25E-3FA06050AEDB 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 2025.
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 Ltd ACCA HCA Group First Floor Unit 7 Northside Business Park Leeds LS7 2BB 01 April 2026
Page 3
Docusign Envelope ID: 908A42E4-5D26-4060-A25E-3FA06050AEDB Al-Haadiyah Statement of Financial Activities
for the year ended 31 August 2025
| Notes Income and endowments from: Donations and legacies 4 Charitable activities 5 Other 6 Total Expenditure on: Charitable activities 7 Other 8 Total Net gains on investments Net income Transfers between funds Net income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 2025 £ 18,617 97,417 2,343 |
Total funds 2025 £ 18,617 97,417 2,343 |
Total funds 2024 £ 33,246 100,874 2,251 |
|---|---|---|---|
| 118,377 35,456 68,844 |
118,377 35,456 68,844 |
136,371 27,897 39,648 |
|
| 104,300 - |
104,300 - |
67,545 - |
|
| 14,077 - |
14,077 - |
68,826 - |
|
| 14,077 | 14,077 | 68,826 | |
| 14,077 373,936 |
14,077 373,936 |
68,826 305,110 |
|
| 388,013 | 388,013 | 373,936 |
Page 4
Docusign Envelope ID: 908A42E4-5D26-4060-A25E-3FA06050AEDB Al-Haadiyah Summary Income and Expenditure Account
for the year ended 31 August 2025
| Income Gross income for the year Expenditure Total expenditure for the year Net income before tax for the year Net income for the year |
2025 £ 118,377 118,377 104,300 104,300 14,077 14,077 |
2024 £ 136,371 |
|---|---|---|
| 136,371 | ||
| 67,545 | ||
| 67,545 | ||
| 68,826 | ||
| 68,826 |
Page 5
Docusign Envelope ID: 908A42E4-5D26-4060-A25E-3FA06050AEDB Al-Haadiyah
Balance Sheet
at 31 August 2025
| at 31 August 2025 | |||
|---|---|---|---|
| Company No. | Notes | 2025 | 2024 |
| £ | £ | ||
| Current assets | |||
| Debtors | 10 | 105,080 | 108,520 |
| Cash at bank and in hand | 282,933 | 265,416 | |
| 388,013 | 373,936 | ||
| Net current assets | 388,013 | 373,936 | |
| Total assets less current liabilities | 388,013 | 373,936 | |
| Net assets excluding pension asset or liability | 388,013 | 373,936 | |
| Total net assets | 388,013 | 373,936 | |
| The funds of the charity | |||
| Restricted funds | 11 | ||
| Unrestricted funds | 11 | ||
| General funds | 388,013 | 373,936 | |
| 388,013 | 373,936 | ||
| Reserves | 11 | ||
| Total funds | 388,013 | 373,936 |
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 2025 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 01 April 2026
And signed on its behalf by:
Naheed Mallal Trustee
01 April 2026
Page 6
Docusign Envelope ID: 908A42E4-5D26-4060-A25E-3FA06050AEDB Al-Haadiyah Statement of Cash flows
for the year ended 31 August 2025
| Cash flows from operating activities Net income per Statement of Financial Activities Adjustments for: Dividends, interest and rents from investments Decrease in trade and other receivables Net cash provided by operating activities Cash flows from investing activities Dividends, interest and rents from investments Net cash from investing activities Net cash from financing activities Net increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash and bank balances |
2025 £ 14,077 (2,343) 3,440 15,174 2,343 2,343 - 17,517 265,416 282,933 282,933 282,933 |
2024 £ 68,826 (2,251) 3,340 |
|---|---|---|
| 69,915 2,251 |
||
| 2,251 | ||
| - | ||
| 72,166 | ||
| 193,250 | ||
| 265,416 | ||
| 265,416 | ||
| 265,416 |
Page 7
Docusign Envelope ID: 908A42E4-5D26-4060-A25E-3FA06050AEDB
Al-Haadiyah Notes to the Accounts
for the year ended 31 August 2025
- 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 8
Docusign Envelope ID: 908A42E4-5D26-4060-A25E-3FA06050AEDB 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 charitable activities and 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 9
Docusign Envelope ID: 908A42E4-5D26-4060-A25E-3FA06050AEDB
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 10
Docusign Envelope ID: 908A42E4-5D26-4060-A25E-3FA06050AEDB Al-Haadiyah
Notes to the Accounts
3 Statement of Financial Activities - prior year
| 3 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Donations and legacies Charitable activities Other Total Expenditure on: Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 4 Income from donations and legacies Donations 5 Income from charitable activities Tuition Fees |
Unrestricted £ |
Unrestricted funds 2024 £ 33,246 100,874 2,251 136,371 27,897 39,648 67,545 68,826 68,826 68,826 305,110 373,936 Total 2025 £ 18,617 18,617 Total 2025 £ 97,417 97,417 |
Total funds 2024 £ 33,246 100,874 2,251 |
| 136,371 27,897 39,648 |
|||
| 67,545 | |||
| 68,826 | |||
| 68,826 | |||
| 68,826 305,110 |
|||
| 373,936 | |||
| Total 2024 £ 33,246 |
|||
| 18,617 | |||
| 18,617 | 33,246 | ||
| Unrestricted £ |
Total 2024 £ 100,874 |
||
| 97,417 | |||
| 97,417 | 100,874 |
Page 11
Docusign Envelope ID: 908A42E4-5D26-4060-A25E-3FA06050AEDB Al-Haadiyah
Notes to the Accounts
6 Other income
| Interest Income 7 Expenditure on charitable activities Expenditure on charitable activities Tuition Fees Charitable Donations Volunteers Costs Governance costs 8 Other expenditure Motor and travel costs Premises costs General administrative costs 9 Staff costs No employee received emoluments in excess of £60,000. 10 Debtors Other debtors |
Unrestricted £ 2,343 |
Total 2025 £ 2,343 2,343 |
Total 2024 £ 2,251 |
|---|---|---|---|
| 2,343 | 2,251 | ||
| Unrestricted £ 2,725 22,999 9,732 |
Total 2025 £ 2,725 22,999 9,732 35,456 Total 2025 £ 6,150 60,000 2,694 68,844 |
Total 2024 £ 3,598 16,531 7,768 |
|
| 35,456 | 27,897 | ||
| Unrestricted £ 6,150 60,000 2,694 |
Total 2024 £ 5,490 31,500 2,658 |
||
| 68,844 | 39,648 | ||
| 2025 £ 105,080 |
2024 £ 108,520 |
||
| 105,080 | 108,520 |
Page 12
Docusign Envelope ID: 908A42E4-5D26-4060-A25E-3FA06050AEDB
Al-Haadiyah
Notes to the Accounts
11 Movement in funds
| Restricted funds: Unrestricted funds: General funds Total funds 12 Analysis of net assets between funds Net current assets 13 Reconciliation of net debt Cash and cash equivalents Net debt |
At 1 September 2024 373,936 |
Incoming resources (including other gains/losses) £ |
Resources expended £ (104,300) (104,300) Restricted funds £ 388,013 388,013 Cash flows £ |
At 31 August 2025 £ 388,013 |
|---|---|---|---|---|
| 118,377 | ||||
| 373,936 | 118,377 | 388,013 | ||
| At 1 September 2024 £ |
Total £ 388,013 |
|||
| 388,013 | ||||
| At 31 August 2025 £ |
||||
| 265,416 | 17,517 | 282,933 | ||
| 265,416 | 17,517 17,517 |
282,933 | ||
| 265,416 | 282,933 |
14 Related party disclosures
Controlling party
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 13
Docusign Envelope ID: 908A42E4-5D26-4060-A25E-3FA06050AEDB Al-Haadiyah Detailed Statement of Financial Activities
for the year ended 31 August 2025
| 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 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 Total of expenditure of other costs Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other Gains |
Unrestricted funds 2025 £ 18,617 18,617 97,417 97,417 2,343 2,343 118,377 2,725 22,999 9,732 35,456 35,456 6,150 6,150 60,000 60,000 2,694 2,694 68,844 104,300 - 14,077 14,077 - |
Total funds 2025 £ 18,617 18,617 97,417 97,417 2,343 2,343 118,377 2,725 22,999 9,732 35,456 35,456 6,150 6,150 60,000 60,000 2,694 2,694 68,844 104,300 - 14,077 14,077 - |
Total funds 2024 £ 33,246 |
|---|---|---|---|
| 33,246 | |||
| 100,874 | |||
| 100,874 | |||
| 2,251 | |||
| 2,251 | |||
| 136,371 3,598 16,531 7,768 |
|||
| 27,897 | |||
| 27,897 5,490 |
|||
| 5,490 | |||
| 31,500 | |||
| 31,500 | |||
| 2,658 | |||
| 2,658 | |||
| 39,648 | |||
| 67,545 - |
|||
| 68,826 | |||
| 68,826 - |
Page 14
| Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward Al-Haadiyah Detailed Statement of Financial Activities Docusign Envelope ID: 908A42E4-5D26-4060-A25E-3FA06050AEDB |
14,077 373,936 388,013 |
14,077 373,936 388,013 |
|
|---|---|---|---|
| 68,826 | |||
| 305,110 | |||
| 373,936 |
Page 15