Charity registration number 1160660 (England and Wales) FATIMAAND RABIA HANDS OF MERCY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
FATIMAAND RABIA HANDS OF MERCY LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mohammad Ateeq Muhammad Rabbani Hafeez Ul-Rahman Charity number 1160660 Principal address 43 Grange Road Cradley Heath UK B64 6RT
FATIMAAND RABIA HANDS OF MERCY CONTENTS Page Report Statement of financial activities Balance sheet Notes to the financial statements 6-10
FATIMAAND RABIA HANDS OF MERCY REPORT FOR THE YEAR ENDED 28 FEBRUAR Y 2025 The Trustees present their annual report and financial statements for the year ended 28 February 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's goveming document, the Charities Act 2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)" Objectives and activities AIMS: Advan the religion and Culture of Islam. Advan education with the overall aim to improve quality of life. enhan life skills, and improve livelihood opportunities. Prevention and relief of povety and sickness anywhere in the worfd. in particular amongst those affected by natural disasters, wars, conflicts, financial hardship and other humanitarian emergencies. Improve the condition of life of the inhabitants ofthe Black Country & Birmingham and the surrounding area. Promote religious harmony for the benefit of the public. OBJECTIVES To achieve these aims we will- Promote the teachings and tenets of Islam, provision of facilities for worship and provision of facilities for Islamic education, in accordance with the teachings of the Qurfan and the Sunnah of the Prophet Muhammad (peace upon him). Organise leaming and skills development programmes for the public benefit. Provide monetary or other assistance, induding medianes, hospitals. shelter and food. Provision of facilities for recreation or other leisure time 0¢patIOn of individuals. Educate the public in different religious beliets and promote knowledge and mutual understanding and respect of the beliefs and praCtIS of different religious faiths. The above aims and objectives relate to the charity commission guidelines specifically: The advancement of community development. The advancement of culture. The advancement of health and well-being. Additionally: Bringing people together across diversity. Promoting and supporting well-being of Communities, families and individuals. The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
FATIMAAND RABIA HANDS OF MERCY REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y 2025 Achievements and performance Over the course of the year, we conts.nued to contribute to the existing projects in the Azad Kashmir area of Pakistan. This year during the days of Dhul Hijjah, we provided Qurbani (religious sacrifice) where the meat was distributed to the needy in our catchment area in Azad Kashmir. The teacher's fund project has continued to offer basic Qur'anic literacy dasses and communal prayer facilities at Gulzar-e-madinah, Abdullahpur. Azad Kashmir. This year. we continued to facilitate and fund a free Islamic scholarship programme online for students globally to advance our object of furthering reliable Islamic education to the masses. This project is provided by the Intemational Islamic Knowledge Academy and is delivered by our chair Dr Mohammad Ateeq. Ramadan food ParlS (zakat), Siddique Akbar mosque contribution and a Vvaterbore project in Haripur AK were successfully executed as planned. The success of Fatima & Rabia Hands of Mercy is down to its committed Board and passionate team of volunteers. We remain heavily dependent on private donations of our sincere donors and look forward to another successful year. Financial review The statement of financial activities shows net incoming resources for the year of £4,813 {2024- net incoming resources £18,413). Reserves policy Fatima & Rabia Hands of Mercy has operated since 2015 as a registered charity (1160660). We generally operate a balanced budget within each financial year. In respect of reserves at the end of each financial year the aim is to build up unrestricted reserves for operation running costs. It is anticipated that the reserves will be built up over the next three years and it will follow the principles below= A breakdown of reserves at the end of financial year, with an indication of the status of these figures (e.g. auditedl draft management, etc.) Any actual or Currently planned transfers affecting reserves Sin that date- and a description of the purpose and current spending plans for each category of reseeS vthere appropriate, cross referenced to published accounts Committed Reserves - Funds that are allocated by an organisation from its retained resources for a specified purpose Free Reserves - Retained resources that are available for general unspectfied future purpose Structure, governance and management The charity is controlled by its goveming document, a deed of trust and constitutes an unincorporated charity. The Trustees who served during the year and up to the date of signature of the financial statements were.. Mohammad Ateeq Muhammad Rabbani Hafeez Ul-Rahman
FATIMA AND RABIA HANDS OF MERCY
REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025
The report was approved by the Board of Trustees.
~~/~~ Yl· ~~"~~ 1· ~~Q~~ Mohammad Ateeq (Nov 11, 202514:42:04 GMT) Mohammad Ateeq Trustee
26 September 2025
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FATIMAAND RABIA HANDS OF MERCY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 28 FEBRUARY 2025 Unrestricted Restricted funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Notes Income from: Donations and legacies 27,139 27,139 24,968 24,968 Total income 27,139 27,139 24,968 24,968 Expenditure on: Charitable activities 503 21,823 22,326 422 6,133 6,555 Total expenditure 503 21,823 22.326 422 6,133 6,555 Net incomellexpenditure) and movement in funds (503) 5,316 4,813 (422) 18,835 18,413 Reconciliation of funds: Fund balances at 1 March 2024 (684) 40,466 39,782 (262) 21,631 21,369 Fund balances at 28 February 2025 (1.187) 45,782 44.595 (684) 40,466 39.782 The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
FATIMAAND RABIA HANDS OF MERCY BALANCE SHEET AS AT 28 FEBRUARY2025 2025 2024 Notes Current assets Cash at bank and in hand 45.435 40.745 Creditors: amounts falling due within one year {840) (963) Net current assets 44,595 39,782 The funds of the charity Restricted income funds Unrestricted funds 45.782 (1.187) 40.466 (684) 10 44,595 39,782 The financial statements were approved by the Trustees on 26 September 2025 Mohammad Ateeq Trustee
FATIMAAND RABIA HANDS OF MERCY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUAR Y 2025 Accounting policies 1.1 Accounting convention The financial statements of the charity, which is a public benefft entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'A¢UntIng and Reporting by Charities: Statement of Recommended Practice applicable to chanties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),. Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the CharitiesAct 2011. The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements have departed from the Charities {Accounts and Reports) Regulations 2008 only to the extent required to provide a twe and fair view. This departure has involved following the Statement of Recommended Practi for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional ¢urren¢y of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going Concem At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concem basis of accounting in preparing the financial statements. 1.3 Fund accounting Unrestricted funds can be used in accordan fjth the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 1.4 Income All income is recognised in the Statement of Financial Activities On the charity has entitlement to the funds, it is probable that the income wll be received and the amount can be measured reliably. 1.5 Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 1.6 Taxation The charity is exempt from tax on its charitable activities.
FATIMAAND RABIA HANDS OF MERCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y 2025 Income from donations and legacies Restricted funds 2025 Restricted funds 2024 Grants 27,139 24,968 Donations and gifts 27,139 127,139) 24,968 {24,968) Other Expenditure on charitable activities Charitable Charitable expenditure expenditure 2025 2024 Direct costs Teacher Zakat Qurbani Dars Nizami Vwdter Masjid 1,020 919 432 18,103 649 700 868 650 4,615 21,823 6,133 Share of support and governance costs (see note 4) SLbPPOrt Governance 84 420 420 22,327 6.555 Analysis by fund Unrestricted funds Restricted funds 503 21,823 422 6,133 22,326 6,555
FATIMAAND RABIA HANDS OF MERCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y 2025 Support costs Support Governance costs costs 2025 Support Governance costs costs 2024 Bank charges Accountancy fees 420 420 420 420 420 504 420 422 Analysed beeen Charitable activities 420 504 420 422 Trustees Trustees. remuneration and benefits During the period Mohammad Ateeq was paid £18,103 for Dars Nizami.The payment was made for services provided to the charity. The terms of the arrangement was agreed by all trustees with the exception of Mohammad Ateeq. The trustees consider the agreement to be beneficial for the charity as the amount charged is less than the applicable market rate for the provision of such seNices. Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number Total There were no employees whose annual remuneration was more than £60,000. Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. Creditors: amounts falling due within one year 2025 2024 Trade creditors Other creditors 420 420 963 963
FATIMAAND RABIA HANDS OF MERCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y 2025 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific nditionS by donors as to how they may be used. At 1 March 2024 Incoming resources Resources At28 expended February 2025 40.466 27.139 (21.823) 45.782 PVIouS year: At 1 March 2023 Incoming resources Resources At29 expended February 2024 21.631 24.968 (6,133) 40,466 10 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 March 2024 Resources At28 expended February 2025 General funds (684) (503) {1,187) pvIouS year: At 1 March 2023 Resources At29 expended February 2024 General funds (262) (422) (684) 11 Analysis of net assets between funds Unrestricted funds 2025 Restricted funds 2025 Total 2025 At 28 February 2025: Current assetsl{liabilities) (1.187) 45,782 44,595 (1.187) 45.782 44.595
FATIMAAND RABIA HANDS OF MERCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y 2025 11 Analysis of net assets between funds {Continued) Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 29 February 2024: Current assetsl{liabilities) (684) 40,466 39,782 (684) 40,466 39,782 12 Related party transactions There were no disdosable related party transactions during the year (2024 - none). 10-