08668765
CHARITY REGISTERED NUMBER:1160361
HIBA FOUNDATION
DIRECTORS' AND TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
ABU & ABU
CHARTERED CERTIFIED ACCOUNTANTS ABU NOWSHED CENTRE 71 WORDSWORTH ROAD SMALL HEATH, BIRMINGHAM B10 0ED WEST MIDLANDS
HIBA FOUNDATION
LEGAL AND ADMINISTRATIVE INFORMATION
| Company Number: | 08668765 |
|---|---|
| Registered Charity Number: | 1160361 |
| Chairman: | Abadur Rehman |
| Directors: | Abadur Rehman |
| Halima Bibi | |
| Trustees: | Abadur Rehman |
| Halima Bibi | |
| Registered Office: | 14B Warwick Road |
| Sparkhill | |
| Birmingham | |
| B11 4QR | |
| Accountants: | Abu & Abu |
| Chartered Certified Accountants | |
| Abu Nowshed Centre | |
| 71 Wordsworth Road | |
| Small Heath, Birmingham | |
| B10 0ED | |
| West Midlands |
HIBA FOUNDATION
FOR THE YEAR ENDED 31 AUGUST 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 HIBA FOUNDATION
FOR THE YEAR ENDED 31 AUGUST 2025
I report on the accounts which are set out on pages 4 to 9
Respective responsibilities of the
The trustees who are also directors of the company for the purpose of company law 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. Having satisfied myself that the charity is not subject under company law and is eligible for independent examination, it is my responsibility to:
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 August 2025 and of its profit 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:14 May 2026
Abu Nowshed, FCCA Chartered Certified Accountants Abu Nowshed Centre 71 Wordsworth Road Small Heath, Birmingham B10 0ED West Midlands
Page 1
HIBA FOUNDATION
DIRECTORS' AND TRUSTEES' REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The Companies Act, submit their annual report and the unaudited financial statements for the year ended 31 August 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in 2005 in preparing the annual report and financial statements of the charity.
Structure, Governance and Management
Organisation
A board of trustees of up to 2 members, who meet quarterly, administers the charity.
Objectives and activities
The principal activity of the company continues to be that of overseas humanitarian charitable activities as well as meeting housing needs for homeless people in UK.
Achievements and performance
The organisation's objective is to continue with ongoing charitable activities.
Financial review Plans for future periods
Continue with humaniterian assistance in UK and in overseas.
Page 2
HIBA FOUNDATION
DIRECTORS' AND TRUSTEES' REPORT (Continued)
FOR THE YEAR ENDED 31 AUGUST 2025
Trustees' responsibilities in relation to the financial statements
The trustees (who are also directors of 31 August 2025 for the purposes of company law) 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).
Company law 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 charitable company 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 charitable company 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 charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the board of directors and trustees on 14 May 2026 and signed on its behalf.
......................................................... Abadur Rehman Trustee.
Page 3
COMPANY NUMBER: 08668765
HIBA FOUNDATION
| Current assets Bank Accounts Creditors Amounts falling due within one year Net current assets Total assets less current liabilities Net assets Capital funds Unrestricted funds Total funds |
BALANCE SHEET AT 31 AUGUST 2025 Note 2025 2024 £ £ £ 121,711 35,303 ––––––– ––––––– 121,711 35,303 4 4,853 4,431 ––––––– ––––––– 116,858 ––––––– 116,858 ––––––– £116,858 ––––––– 116,858 ––––––– £116,858 ––––––– |
£ 30,872 ––––––– 30,872 ––––––– £ 30,872 ––––––– 30,872 ––––––– £ 30,872 ––––––– |
|---|---|---|
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
Directors' responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions relating to the small companies regime within Part 15 of the Companies Act 2006). Approved by the trustees on 14 May 2026 and signed on its behalf.
...................................................
Abadur Rehman
The annexed notes form part of these financial statements.
Page 4
HIBA FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| Total Unrest'd Funds Funds 2025 £ £ Incoming resources Incoming Resources from generated funds: Voluntary income 402,249 402,249 ––––––– ––––––– Total incoming resources 402,249 402,249 ––––––– ––––––– Resources expended Costs of generating funds 34,179 34,179 Charitable activities 280,213 280,213 Governance costs 1,871 1,871 ––––––– ––––––– Total resources expended 316,263 316,263 ––––––– ––––––– Net movement in funds 85,986 85,986 Total funds brought forward £ 30,872 £ 30,872 ––––––– ––––––– Total funds carried forward £116,858 £116,858 ––––––– ––––––– Details of Incoming resources and resources used are given in the notes to the financial statements. |
Total Funds 2024 £ 243,827 ––––––– 243,827 ––––––– 33,000 185,363 2,621 ––––––– 220,984 ––––––– 22,843 8,029 ––––––– £ 30,872 ––––––– |
|---|---|
Page 5
HIBA FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES
DETAILED ANALYSIS OF MOVEMENTS IN FUNDS
FOR THE YEAR ENDED 31 AUGUST 2025
| 2025 2024 £ £ £ General Fund Balance B/fwd 30,872 8,029 Surplus for the year 85,986 22,843 ––––––– ––––––– 116,858 ––––––– Total funds at 31 August 2025 £116,858 ––––––– |
£ 30,872 ––––––– £ 30,872 ––––––– |
|---|---|
Page 6
HIBA FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 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 Companies Act 2006 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.
Turnover
Turnover comprises donations received from the general public.
2. Turnover
Turnover is attributable solely to continuing operations and derives from one activity that of charity.
Page 7
HIBA FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31 AUGUST 2025
3. Staff costs
The average number of persons employed by the company, including directors, during the year was as follows:
| 2025 Administration 1 – 4. Creditors Amounts falling due within one year:- 2025 £ Sundry Creditors 2,905 Other Taxes & PAYE 1,948 ––––––– £ 4,853 ––––––– 5. Incoming resources Unrest'd Total Funds Funds 2025 2025 £ £ Voluntary Income Grants received 324,287 324,287 Donations received 77,962 77,962 ––––––– ––––––– 402,249 402,249 ––––––– ––––––– 6. Costs of generating funds 2025 2025 £ £ Fundraising costs of donations 34,179 ––––––– 34,179 ––––––– |
2024 1 – 2024 £ 4,353 78 ––––––– £ 4,431 ––––––– Total Funds 2024 £ 240,226 3,601 ––––––– 243,827 ––––––– 2024 £ 33,000 ––––––– 33,000 ––––––– |
|---|---|
Page 8
HIBA FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31 AUGUST 2025
| 7. Charitable activities 2025 £ Overseas charitable activities 33,631 Housing projects 246,582 ––––––– 8. Governance costs 2025 £ Printing & Stationery 799 Accountancy 1,072 ––––––– |
2025 £ 280,213 ––––––– 2025 £ 1,871 ––––––– |
2024 £ 12,621 172,742 ––––––– 185,363 ––––––– 2024 £ 893 1,728 ––––––– 2,621 ––––––– |
|---|---|---|