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2025-09-30-accounts

REGISTERED CHARITY NUMBER: 1163720

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 September 2025

for

SITPON SAADAT-E-DARAIN (UK TRUST)

SKM Chartered Accountants Pegasus House 5 Winckley Court Mount Street Preston Lancashire PR1 8BU

SITPON SAADAT-E-DARAIN (UK TRUST)

Contents of the Financial Statements FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 10
Detailed Statement of Financial Activities 11

SITPON SAADAT-E-DARAIN (UK TRUST)

Report of the Trustees FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees present their report with the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of 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 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the Charity are for public benefit:

  1. The relief of poverty and sickness; the promotion of good health and the advancement of the Islamic religion worldwide.

  2. The advancement of education of orphans and underprivileged children, particularly but not exclusively in India by the provision of grants.

Main activities

How our activities deliver public benefit

The charity carries out a range of activities in accordance with its charitable aims. The trustees consider these activities summarised below provide benefit and aid to those in need of financial relief.

Currently, the charity is undertaking the following activities:

Financial aid to poor children and orphanages;

The advancement of education, in particular for orphans and underprivileged children situated in India

Volunteers

Many volunteers give up their time to help out the charity, particularly at the weekend and in the evenings to help with collecting donations and promoting the charity.

We are greatly indebted to these volunteers for their commitment and support.

ACHIEVEMENTS AND PERFORMANCE Charitable activities

During the year, the charity undertook the following projects and activities:

Sponsorship of Students

FINANCIAL REVIEW

Reserves policy

The General fund represents funds arising from current operating results. The trustees are satisfied that the balance of the fund will enable the charity to meet its objectives. The trustees have also examined the requirement to maintain reserves for the on going work of the charity and concluded that the most appropriate level is between 3 to 6 months of operational expenditure.

FUTURE PLANS

We plan to consolidate our current success and make our services available to a wider range of people. We also plan to look into further projects which will help us to fulfil our aims and objectives.

Page 1

SITPON SAADAT-E-DARAIN (UK TRUST)

Report of the Trustees FOR THE YEAR ENDED 30 SEPTEMBER 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Sitpon Saadat-E-Darain (UK Trust) is constituted under a Trust Deed adopted on the 11th September 2015 as amended on 15 April 2016. Sitpon Saadat-E-Darain (UK Trust) was registered as a charity with the Charities Commission on the 24th September 2015 (Charity No 1163720).

Recruitment and appointment of new trustees

The members in the general meeting elect trustees or a maximum of three trustees may be co-opted by the Executive Committee.

All trustees hold office until the Annual General Meeting where trustees can offer themselves for re-election or re-appointment.

The appointment of the trustees is governed by the trust deed.

Organisational structure

The charity is controlled by the trustees who make up the Executive Committee. Details of the current trustees are set out below:

Noormohamed Valli Ibrahim Mohamed Patel Noormohamed Adam Buliwala Ahmed Valli Umerji Patel Abdul Haji Mohamed

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1163720

Principal address

218 London Road Blackburn Lancashire BB1 7NA

Trustees

N Valli I M Patel N A Buliwala A V U Patel A H Mohamed

Independent Examiner

SKM Chartered Accountants Pegasus House 5 Winckley Court Mount Street Preston Lancashire PR1 8BU

Page 2

SITPON SAADAT-E-DARAIN (UK TRUST)

Report of the Trustees FOR THE YEAR ENDED 30 SEPTEMBER 2025

Approved by order of the board of trustees on 7 April 2026 and signed on its behalf by:

N Valli - Trustee

Page 3

Independent Examiner's Report to the Trustees of Sitpon Saadat-e-Darain (UK Trust)

Independent examiner's report to the trustees of Sitpon Saadat-e-Darain (UK Trust)

I report to the charity trustees on my examination of the accounts of Sitpon Saadat-e-Darain (UK Trust) (the Trust) for the year ended 30 September 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

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

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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 accounts to be reached.

Shamim Mahomed

SKM Chartered Accountants Pegasus House 5 Winckley Court Mount Street Preston Lancashire PR1 8BU

7 April 2026

Page 4

SITPON SAADAT-E-DARAIN (UK TRUST)

Statement of Financial Activities FOR THE YEAR ENDED 30 SEPTEMBER 2025

2025
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
77,162
EXPENDITURE ON
Charitable activities
2
Provision of Services
96,655
NET INCOME/(EXPENDITURE)
(19,493)
RECONCILIATION OF FUNDS
Total funds brought forward
89,813
TOTAL FUNDS CARRIED FORWARD
70,320
2024
Total
funds
£
78,623
94,377
(15,754)
105,567
89,813

The notes form part of these financial statements

Page 5

SITPON SAADAT-E-DARAIN (UK TRUST)

Balance Sheet 30 SEPTEMBER 2025

2025
Unrestricted
fund
Notes
£
CURRENT ASSETS
Cash at bank
70,740
CREDITORS
Amounts falling due within one year
6
(420)
NET CURRENT ASSETS
70,320
TOTAL ASSETS LESS CURRENT
LIABILITIES
70,320
NET ASSETS
70,320
FUNDS
7
Unrestricted funds:
General fund
70,320
TOTAL FUNDS
70,320
2024
Total
funds
£
90,233
(420)
89,813
89,813
89,813
89,813
89,813

The financial statements were approved by the Board of Trustees and authorised for issue on 7 April 2026 and were signed on its behalf by:

N Valli - Trustee

The notes form part of these financial statements

Page 6

SITPON SAADAT-E-DARAIN (UK TRUST)

Notes to the Financial Statements FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

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.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. CHARITABLE ACTIVITIES COSTS

CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 3) Totals
£ £ £
Provision of Services 96,235 420 96,655

continued...

Page 7

SITPON SAADAT-E-DARAIN (UK TRUST)

Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. SUPPORT COSTS

SUPPORT COSTS
Governance
costs
£
Provision of Services 420

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 78,623
EXPENDITURE ON
Charitable activities
Provision of Services 94,377
NET INCOME/(EXPENDITURE) (15,754)
RECONCILIATION OF FUNDS
Total funds brought forward 105,567
TOTAL FUNDS CARRIED FORWARD 89,813

continued...

Page 8

SITPON SAADAT-E-DARAIN (UK TRUST)

Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accrued expenses
7.
MOVEMENT IN FUNDS
At

1/10/24
£
Unrestricted funds
General fund
89,813
TOTAL FUNDS
89,813
Net movement in funds, included in the above are as follows:
Incoming

resources

£
Unrestricted funds
General fund
77,162
TOTAL FUNDS
77,162
Comparatives for movement in funds
At

1/10/23
£
Unrestricted funds
General fund
105,567
TOTAL FUNDS
105,567
Comparative net movement in funds, included in the above are as follows:
Incoming

resources

£
Unrestricted funds
General fund
78,623
TOTAL FUNDS
78,623
2025
2024
£
£
420
420
Net
movement
At
in funds
30/9/25
£
£
(19,493)
70,320
(19,493)
70,320
Resources
Movement
expended
in funds
£
£
(96,655)
(19,493)
(96,655)
(19,493)
Net
movement
At
in funds
30/9/24
£
£
(15,754)
89,813
(15,754)
89,813
Resources
Movement
expended
in funds
£
£
(94,377)
(15,754)
(94,377)
(15,754)

continued...

Page 9

SITPON SAADAT-E-DARAIN (UK TRUST)

Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
At movement At
1/10/23 in funds 30/9/25
£ £ £
Unrestricted funds
General fund 105,567 (35,247) 70,320
TOTAL FUNDS 105,567 (35,247) 70,320

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 155,785 (191,032) (35,247)
TOTAL FUNDS 155,785 (191,032) (35,247)

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2025.

Page 10

SITPON SAADAT-E-DARAIN (UK TRUST)

Detailed Statement of Financial Activities FOR THE YEAR ENDED 30 SEPTEMBER 2025

2025 2024
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 77,162 78,623
Total incoming resources 77,162 78,623
EXPENDITURE
Charitable activities
Project costs 96,000 93,000
Bank charges 235 235
96,235 93,235
Support costs
Management
Postage and stationery - 510
Sundries - 92
- 602
Governance costs
Accountancy and legal fees 420 540
Total resources expended 96,655 94,377
Net expenditure (19,493) (15,754)

This page does not form part of the statutory financial statements

Page 11