## The Humble Foundation Trustee Report 2024-25
1st May 2026
## Charity Details
## Charity Registration
The Humble Foundation is a registered charity with the Charity Commission, no: 1165544. The Humble Foundation is a company limited by guarantee, registered in England & Wales no: 8601832.
## Address
1a Villa Place Gateshead NE8 1RY
## Trustees
Timothy Michael Humble - Chairman Abdurrahman Muhammad Humble - Trustee
**1**
## Summary of Our Objectives
The objectives of the charity are set out in the memorandum and articles incorporated on 8th July 2013, amended by special resolution dated 30th April 2016, and summarised as follows:
The charity exists to advance the Islamic faith and to and educate people about Islam in accordance with the tenets of the Qur’an and Sunnah, promote Islamic learning and research, foster community cohesion and interfaith understanding, support educational opportunities and scholarships, relieve poverty and hardship through charitable assistance, provide public-benefit health and wellbeing services rooted in traditional Islamic practices, and establish or support mosques, community centres, educational institutions, and other charitable organisations that further these aims.
## Charity Structure & Management
The charity trustees are responsible for the general control and management of the charity. They give their time freely and do not receive remuneration or other financial benefits.
The trustees meet formally on a quarterly basis. However, more frequent meetings occur with the staff who are responsible for Masjid al-Furqan, which is currently the only mosque which is directly run by the charity. All staff are volunteers and none receive any financial benefit from their role.
The charity recognises the need to increase the number of trustees. We aim to have no less than three trustees appointed within three months of the date of this report, increasing to five trustees the following year.
The existing trustees are responsible for the recruitment of new trustees, primarily because of the specialist nature of the charity in relation to faith. In doing so, they are careful to take into account the views of those who regularly engage with the charity and its key services, such as the congregation at Masjid al-Furqan, and those involved in mentoring and supporting students of the Islamic Sciences.
## Independent Examination of Accounts
This is the first year in which the charity crossed the threshold for independent examination. The trustees appointed an independent examiner, Mr. Shahid Nabil Hassan, who conducted his examination and provided a compliance report. Where he has identified areas of improvement, the trustees have noted this at the end of this report.
**2**
## Activities and Objectives in 2024/25 and Evaluation of Performance
Our primary activities during the period of 1 August 2024 until 31 July 2025 were divided into three key projects:
1. **Masjid al-Furqan** : We continue to maintain the mosque in Gateshead for the public benefit, including the five daily prayers, as well as the Friday sermon, which is operating at full capacity. The masjid continued to improve the facilities offered, including improved bathroom and washing facilities, improved audio-visual equipment, and much needed repairs to the roof and entranceway. We continued our tradition of 24/7 access and live broadcasting of sermons. We also continued to offer Eid prayers open to the entire Gateshead Muslim community at Saltwell Park. The mosque continues to be staffed exclusively by volunteers. It is expected that this will have to change in 2026, with a need for paid roles for both imam and caretaker. The trustees recognise the need for improvement in the number of free classes offered, particularly outside of Ramadan, although the mosque continues to work with other local mosques who offer weekly classes.
2. **Supporting Students** : We continue to support students of Islamic Sciences who are undergoing significant financial hardship. This is our primary use of the _Zakah_ restricted fund, and is particularly suited to our charitable objectives because it combines the advancement of the Islamic faith, education, and poverty relief. Students can be recommended to any member of our Grants Sub-committee, and each case is studied by the entire committee before a recommendation is made to the trustees based on criteria including proven financial hardship, their academic achievement, and their contribution to our charitable objectives in their community.
3. **One-off Campaigns** : We supported the establishment of a mosque, Masjid-ul-Muslimeen, in Johannesburg South Africa - one of the first mosques in the area to be established in line with our specific faith objectives. Funds were raised specifically for this purpose, with donations passed to the mosque directly. We met our target of raising £5,000 which was given towards purchasing the building.
Each of these programmes was in line with our stated objectives and carried out in compliance with the duty to have due regard to guidance on public benefit published by the Commission.
It should also be noted that the Humble Foundation continues to operate a 100% donation policy, where all costs related to the management and administration of the charity are paid
**3**
for by the trustees. This year a total of £1467.86 was due to be paid by the trustees to the charity to cover these costs.
**4**
## Financial Summary & Reserves
|**Project**|**Funds Raised**
**Directly**|**Funds**
**Contributed**
**from the General**
**Fund**|**Funds**
**Remaining from**
**Previous Year**|**Total Funds**
**Available**|**Expenditure**|**Reserve**|
|---|---|---|---|---|---|---|
|**Al-Furqan**
**Mosque**|£23,499|£22,719|£3,755|£49,973|£38,970|£11,002.52|
|**Student Support**
**(including**
**Zakah)**|£14,712|£2,974|£2,252|£19,938|£19,938|None|
|**Masjid-ul-Musli**
**meen**|£5,745|None|None|£5,745|£5,005|£740|
|**General Fund**|£17,744|N/A|£13,832
Note that this
includes an amount of
£11,500 which was
due to be transferred
to Al-Furqan fund|£31,576 less
£25,693
transferred to
other funds
leaving
£5,883|£2,857 spent on
other items, such
as hosting public
events|£3,026|
|**Total**|**£61,700**|**N/A**|**£19,839**|**£81,539**|**£66,770**|**£14,769**|
**5**
[This page is intentionally left blank]
## Notes on Reserves
1. Our policy for al-Furqan Mosque is to have a reserve of one year’s rent, as it is payable in September, shortly after the end of our accounting period each year, in addition to three months of operating expenses. This equates to approximately £15,000. We were short of our target by approximately £4,000 this year, due to essential roof repairs costing £6,000. However, this is not of significant concern, as the monthly operating costs are typically met by monthly donations.
2. Our policy for Student Support and Zakah is to have no reserve. Occasionally, a reserve may show, as in 2023/24 due to the date of accounts being prepared overlapping the distribution of zakah.
3. Our policy for ad-hoc campaigns such as Masjid-ul-Muslimeen is not to keep any reserve. The trustees note that there is a reserve of £740 and that this is due to late donations after the campaign officially ended. This money will be transferred to the same project, as that is what the beneficiaries would expect.
4. Our policy for the general fund is to have enough to cover any general activities/expenditure planned for the following three months, with a minimum reserve of £1,000.
**7**
## Areas Requiring Improvement
The trustees would like to highlight the following matters which require improvement:
1. Increasing the number of trustees, as mentioned in the charity structure above. We aim to have no less than three trustees within three months of the date of this report, increasing to five trustees the following year.
2. The independent examiner’s report notes that within the charity accounting software payments have not been digitally linked to purchase invoices. While these invoices are properly filed on paper, it would be better for them to be input directly within the accounting software for ease of reference. This change will be fully implemented by 1st August 2026 (the start of the next accounting period after the date of this report).
3. This is the first year for which the charity passed the threshold of an independent examiner’s report, with donations exceeding the then £25,000 threshold. It is expected that this will continue to be the case in subsequent years, even taking into account the increase in the threshold itself. The importance of clear and detailed record keeping has been communicated to all staff, including any areas where the independent examiner recommended improvement.
## Responsibilities and Compliance Declaration
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards.
In preparing this report, the trustees state that they have:
- Complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission.
- Selected suitable accounting policies and applied them consistently.
- Made judgments and estimates that are reasonable and prudent.
This report was approved by the Trustees on 29th May 2026 and signed on its behalf by:
**----- Start of picture text -----**
SIGN
**----- End of picture text -----**
Timothy Michael Humble Chairman
**8**
||The Humble Foundation|||Charity No|1165544|||
|---|---|---|---|---|---|---|---|
|||||Company No|8601832|||
|||Annual accounts for the period||||||
||Period start date||**01/08/2024**|**To**|Period end date|**31/07/2025**||
|||||||||
## **Section A Statement of financial activities (including summary income and expenditure account)**
||The Humble Foundation|The Humble Foundation|Charity No|1165544|1165544|1165544||
|---|---|---|---|---|---|---|---|
||||Company No|8601832||||
||Annual accounts for the period|||||||
||Period start date|**01/08/2024**|**To**|Period end date||**31/07/2025**||
|||||||||
||**ment of financial activities (including summary income and**
**unt)**|||||||
|**Recommended categories b**
**Income (Note 3)**
**Income and endowments from**|**y activity**
ote
**:**|**Unrestricted**
**Restricted**
**Endowment**
**£**
**£**
**£**
F01
F02
F03|||**Total funds**
**£**
F04||**Prior year**
**£**
F05|
|Donations and legacies
Charitable activities
Other trading activities
Investments
Separate material item of income
Other|S01
S02
S03
S04
S05
S06|-
17,738-|-
43,956-|-
--||-
61,694-|-
31,543-|
|||-
--|-
--|-
--||-
--|-
64-|
|||-
--|-
--|-
--||-
--|-
--|
|||-
--|-
--|-
--||-
--|-
--|
|||-
--|-
--|-
--||-
--|-
--|
|||-
6-|-
--|-
--||-
6-|-
--|
|**_Total_**
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
Charitable activities
Separate material expense item
Other
**_Total_**
**Net income/(expenditure)**
**reporting period**
Tax payable
**Net income/(expenditure)**
**investment gains/(losses**
Net gains/(losses) on investments
**Net income/(expenditure)**
**Extraordinary items**
**Transfers between funds**
**Other recognised** **gains/(**
Gains and losses on revaluation of fi
own use
Other gains/(losses)
**_Net movement in funds_**
**_Reconciliation of funds:_**
Total funds brought forward
**_Total funds carried forwa_**|S07
S08
S09
S10
S11
S12
**before tax for the**
S13
S14
**after tax before**
**)**
S15
S16
S17
S18
S19
**losses):**
xed assets for the charity’s
S20
S21
S22
S23
**_rd_**
S24|-
17,744-|-
43,956-|-
--||-
61,700-|-
31,606-|
|||||||||
|||-
--|-
--|-
--||-
--|-
--|
|||-
2,857-|-
63,913-|-
--||-
66,770-|-
10,481-|
|||||||||
|||-
--|-
--|-
--||-
--|-
--|
|||-
2,857-|-
63,913-|-
--||-
66,770-|-
10,481-|
|||||||||
|||-
14,887-|-
19,957-|-
--||-
5,070-|-
21,125-|
|||-
--|-
--|-
--||-
--|-
--|
|||-
14,887-|-
19,957-|-
--||-
5,070-|-
21,125-|
|||-
--|-
--|-
--||-
--|-
--|
|||-
14,887-|-
19,957-|-
--||-
5,070-|-
21,125-|
|||-
--|-
--|-
--||-
--||
|||-
25,693-|-
25,693-|-
--||-
--|-
--|
|||||||||
|||-
--|-
--|-
--||-
--|-
--|
|||-
--|-
--|-
--||-
--|-
--|
|||-
10,806-|-
5,736-|-
--||-
5,070-|-
21,125-|
|||||||||
|||-
13,832-|-
6,007-|-
--||-
19,839-|-
1,286-|
|||-
3,026-|-
11,743-|-
--||-
14,769-|-
19,839-|
CC17a (Excel)
31/05/2026
1
|**The Humble Foundation**|**The Humble Foundation**|**The Humble Foundation**||**Charity No**|**1165544**|**1165544**|||
|---|---|---|---|---|---|---|---|---|
|||||**Company No**|**8601832**||||
|Annual accounts for the period||Period start date||**01/08/2024**|**To**|Period end date|**31/07/2025**||
|**Section B Balance sheet**|||||||||
|Guidance note
**Fixed assets**|||**Unrestricted**
**£**
F01|**Restricted**
**Endowment**
**Total this**
**Total last**
**£**
**£**
**£**
**£**
F02
F03
F04
F05|||||
|**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04|||-
--|-
--|-
--|-
--|-
--||
||||-
--|-
--|-
--|-
--|-
--||
||||-
--|-
--|-
--|-
--|-
--||
||||-
--|-
--|-
--|-
--|-
--||
|**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within one**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after one year**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|||-
--|-
--|-
--|-
--|-
--||
||||||||||
||||-
--|-
--|-
--|-
--|-
--||
||||-
--|-
--|-
--|-
--|-
--||
||||-
--|-
--|-
--|-
--|-
--||
||||-
3,026-|-
11,743-|-
--|-
14,769-|-
--||
||||-
3,026-|-
11,743-|-
--|-
14,769-|-
--||
||||||||||
||||-
--|-
--|-
--|-
--|-
--||
||||||||||
||||-
3,026-|-
11,743-|-
--|-
14,769-|-
--||
||||||||||
||||-
3,026-|-
11,743-|**-**
**--**|-
14,769-|-
--||
||||||||||
||||-
--|-
--|-
--|-
--|-
--||
||||-
--|-
--|-
--|-
--|-
--||
||||||||||
||||-
3,026-|-
11,743-|-
--|-
14,769-|-
--||
||||||||||
||||-
--
-
-
11,743-
-
3,026-||-|-
--
-
11,743-
-
3,026-
-
--|-
--||
|||||-
11,743-|||-
--||
||||||||-
--||
||||||||||
||||||||||
||||-
3,026-|-
11,743-|-
--|-
14,769-|-
--||
|**_The company was entitled to exemption from audit under s477 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 with respect to accounting_**
**_The company has opted not to file a copy of their P&L at Companies House in accordance with section 444 of the Companies Act 2006_**
**_These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime_**
**_and in accordance with FRS102 SORP._**
Signed by one or two trustees/directors on behalf of all the trustees/directors
Print Name
Date of approval
dd/mm/yyyy
Timothy Michael Humble
01/05/2026
Signature of director authenticating accounts being sent to Companies House
Signature
Date dd/mm/yyyy
01/05/2026
**Timothy Michael Humble**
SIGN|||||||||
||Signed by one or two trustees/directors on behalf of all the trustees/directors
Signature of director authenticating accounts being sent to Companies House|||Print Name|||Date of approval
dd/mm/yyyy||
|||||Timothy Michael Humble|||01/05/2026||
||||||||||
||||||||||
|||||Signature
SIGN|||Date dd/mm/yyyy||
||||||||01/05/2026||
||||||||**Timothy Michael Humble**||
_**The company was entitled to exemption from audit under s477 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 with respect to accounting The company has opted not to file a copy of their P&L at Companies House in accordance with section 444 of the Companies Act 2006**_
_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|**_n accordance with FRS102 SORP._**||||
|---|---|---|---|
|Signed by one or two trustees/directors on behalf of all the trustees/directors||Print Name|Date of approval
dd/mm/yyyy|
||Timothy Michael Humble||01/05/2026|
|||||
|||||
|Signature of director authenticating accounts being sent to Companies House|SIGN|Signature|Date dd/mm/yyyy|
||||01/05/2026|
||||**Timothy Michael Humble**|
CC17a (Excel)
31/05/2026
2
**Section C Notes to the accounts**
Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
**1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their • and with* accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
**----- Start of picture text -----**
An explanation as to those factors that support the The trustees have reviewed the charity’s forecasts and are satisfied
conclusion that the charity is a going concern; that cash reserves and predictable donor income will comfortably
meet all operational liabilities as they fall due over the next 12 months
Disclosure of any uncertainties that make the going Not applicable
concern assumption doubtful;
Where accounts are not prepared on a going Not applicable
concern basis, please disclose this fact together
with the basis on which the trustees prepared the
accounts and the reason why the charity is not
regarded as a going concern.
1.3 Change of accounting policy
The accounts present a true and fair view and no changes have been made to the accounting policies adopted
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the change in accounting policy; Not applicable
(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and Not applicable
(iii) the amount of the adjustment for each line affected in the
current period, each prior period presented and the aggregate
amount of the adjustment relating to periods before those
presented, 3.44 FRS102 SORP. Not applicable
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of any changes; Not applicable
(ii) the effect of the change on income and expense or assets and liabilities for the current period; and Not applicable
(iii) where practicable, the effect of the change in one or more
future periods.
Not applicable
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes*
No* * -Tick as appropriate
Please disclose:
(i) the nature of the prior period error; Not applicable
(ii) for each prior period presented in the accounts, the amount
of the correction for each account line item affected; and
Not applicable
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
Not applicable
**----- End of picture text -----**
CC17a (Excel)
31/05/2026
3
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
CC17a (Excel)
31/05/2026
4
|**Sectio**|**n C Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**|
|---|---|---|---|---|
|
**Note 2 A**
**2.2 INCOME**
**Recognition of income**
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
**Tax reclaims on donations**
**and gifts**
**Contractual income and**
**performance related grants**
**Donated goods**
**Donated services and**
**facilities**
**Support costs**
**Volunteer help**
**Income from interest,**
**royalties and dividends**
**Income from membership**
**subscriptions**
**Settlement of insurance**
**claims**
**Investment gains and losses**
**2.3 EXPENDITURE A**
**Liability recognition**
**Governance and support**
**costs**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial instruments**
**2.4 ASSETS**
**Tangible fixed assets for**
**use by charity**
**Intangible fixed assets**
**Heritage assets**
**Investments**
**Stocks and work in progress**
**Debtors**
**Current asset investments**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|
**ccounting policies**
These are included in the Statement of Financial Activities (SoFA) when:
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources;|
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
£1,000
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
ü
ü
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
ü
Yes*
No*
N/a*|||
||· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent that the
charity has provided the specified goods or services as entitlement to the grant only occurs when
the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of
probate, the executors have established that there are sufficient assets in the estate and any
conditions attached to the legacy are either within the control of the charity or have been met.
The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift
Aid amount recovered on a donation is considered to be part of that gift and is treated as an
addition to the same fund as the initial donation unless the donor or the terms of the appeal have
specified otherwise.
This is only included in the SoFA once the charity has provided the related goods or services or
met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be exchanged)
unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair
value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting
period in which the stocks are distributed, they are recognised as an expense at the carrying
amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the expected
proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading
activities' with the corresponding stock recognised in the balance sheet. On its sale the value of
stock is charged against 'Income from other trading activities' and the proceeds from sale are also
recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
Donated services and facilities are included in the SOFA when received at the value of the gift to
the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income with an
equivalent amount recognised as an expense under the appropriate heading in the SOFA.
The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits are
recognised as income earned from the provision of goods and services as income from charitable
activities.
Insurance claims are only included in the SoFA when the general income recognition criteria are
met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
This includes any realised or unrealised gains or losses on the sale of investments and any gain
or loss resulting from revaluing investments to market value at the end of the year.
**ND LIABILITIES**
Liabilities are recognised where it is more likely than not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation can be
measured with reasonable certainty.
Support costs have been allocated between governance costs and other support. Governance
costs comprise all costs involving public accountability of the charity and its compliance with
regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a
basis consistent with the use of resources, eg allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
Where the charity gives a grant with conditions for its payment being a specific level of service or
output to be provided, such grants are only recognised in the SoFA once the recipient of the grant
has provided the specified service or output.
Where there are no conditions attaching to the grant that enables the donor charity to realistically
avoid the commitment, a liability for the full funding obligation must be recognised.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade discounts
A liability is measured on recognition at its historical cost and then subsequently measured at the
best estimate of the amount required to settle the obligation at the reporting date
The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7
FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 14.
The charity has intangible fixed assets, that is, non-monetary assets that do not have physical
substance but are identifiable and are controlled by the charity through custody or legal rights.
The amortisation rates and methods used are disclosed in note 15.
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
technological, geophysical or environmental qualities that are held and maintained principally for
their contribution to knowledge and culture. The depreciation rates and methods used as
disclosed in note 16.
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are valued at
initially at cost and subsequently at fair value (their market value) at the year end. The same
treatment is applied to unlisted investments unless fair value cannot be measured reliably in which
case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity
date of less than 1 year are treated as current asset investments
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity of loss than one year held for investment purposes rather than to meet
short-term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.||||
|||Yes*
No*
N/a*|||
||||||
|||Yes*
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N/a*|||
||||||
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N/a*|||
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||||||
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||||||
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||||||
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||||||
|||Yes*
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||||||
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||||||
|||Yes*
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||||||
|||Yes*
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||||||
|||Yes*
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N/a*|||
||||||
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||||||
|||Yes*
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N/a*|||
||||||
|||Yes*
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||||||
|||Yes*
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||||||
|||Yes*
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N/a*|||
||||||
|||Yes*
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||||||
|||Yes*
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N/a*|||
||||||
|||Yes*
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N/a*|||
||||||
|||Yes*
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||||||
|||Yes*
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N/a*|||
||||||
|||Yes*
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N/a*|||
||||||
||||||
|||£1,000|||
|||Yes*
No*
N/a*|||
||||||
|||Yes*
No*
N/a*|||
||||||
|||Yes*
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N/a*|||
||||||
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N/a*|||
||||||
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||||||
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||||||
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||||||
|||Yes*
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||||||
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N/a*|||
|||ü|ü||
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||||||
|||Yes*
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|||ü|||
|||Yes*
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||||||
||||||
||||||
CC17a (Excel)
31/05/2026
5
## **Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Independent examiner’s fees**
**Assurance services other than independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||Nil|Nil|
||Nil|Nil|
||Nil|Nil|
||Nil|Nil|
CC17a (Excel)
31/05/2026
6
## **Section C Notes to the accounts (cont)**
**Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
**13.1 Analysis of grants paid (included in cost of charitable activities)**
|||||**Grants to**|||||
|---|---|---|---|---|---|---|---|---|
|**Analysis**|**Grants to institutions**|||**individuals**|**Support costs**||**Total**||
||||||**£**||**£**||
|Student Support (for which Zakah is also|||||||||
|used)|Nil||-|19,938.00-|Nil|**-**|**19,938.00-**||
|Masjid-ul-Muslimeen Appeal|-|5,005.00-|Nil||Nil|-|5,005-||
|**_Total_**|**-**|**5,005-**|**-**|**19,938-**|**Nil**|**-**|**24,943-**||
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in the_**|||
|---|---|---|
|**_context of its grantmaking. Details of the institution supported, purpose of the_**|||
|**_grant and total paid to each institution is available on the charity's web site._**|**_No_**|**_Provide details_**
**_below_**|
|**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**|
|---|---|---|---|
|Masjid-ul-Muslimeen, Johannesburg, South Africa|Securing a building for a mosque in|-|5,005-|
||accordance with our specific faith objectives|||
|**_Total grants to institutions in reporting period_**||**-**|**5,005-**|
|||-|--|
|**_Other unanalysed grants_**||||
|**_TOTAL GRANTS PAID_**||-|5,005-|
## **Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**
||||**Grants to**||||||
|---|---|---|---|---|---|---|---|---|
|**Analysis**|**Grants to institutions**||**individuals**||**Support costs**||**Total**||
||||||**£**||**£**||
|Student Support (for which Zakah is also|||||||||
|used)|Nil|-|4,252.00-|Nil||-|4,252.00-||
|**_Total_**|Nil|**-**|**4,252-**|Nil||**-**|**4,252-**||
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
CC17a (Excel)
31/05/2026
7
|**Section C Notes to the accounts**|**(cont)**|**(cont)**|
|---|---|---|
|
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**|||
||**This year**
**£**|**Last year**
**£**|
||-
--|-
--|
||-
--|-
--|
||-
14,769-|-
19,839-|
|||-
--|
|**Total**|-
14,769-|-
19,839-|
CC17a (Excel)
31/05/2026
8
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|
|**Note 27 Charity funds (cont)**
**27.3 Transfers between funds**
**This year**|||
||**Reason for transfer and where endowment is converted to income, legal**
**power for its conversion**|**Amount**|
|Between unrestricted and
restricted funds|£22,719 was transferred from the general (unrestricted) fund to al-Furqan
Mosque (restricted) fund, as more money was needed for that specific purpose.
Likewise, £2,974 was transferred from the general (unrestricted) fund to the
Student Support/Zakah (restricted) fund, as more money was needed to
support the nominated beneficiaries.|-
25,693-|
|||-
25,693-|
|**Last year**|||
||**Reason for transfer and where endowment is converted to income, legal**
**power for its conversion**|**Amount**|
|Between unrestricted and
restricted funds|None|Nil|
|||Nil|
|**27.4 Designated funds**
**This year**|||
|
**Planned use**|**Purpose of the designation**|**Amount**|
|Al-Furqan Mosque|Funds which are specifically donated for the mosque, such as those collected
on the premises, or bank transfers specifically designated for that purpose.|-
23,499-|
|Student Support / Zakah|Funds which are specifically collected to support needy students, as well as
those which are marked "Zakah"|-
14,712-|
|Masjid-ul-Muslimeen|A specific campaign to raise funds for a mosque in Johannesburg, South Africa
which aligns with our specific faith objectives|-
5,745-|
|**Last year**|||
|
**Planned use**|**Purpose of the designation**|**Amount**|
|New Muslim Support|Funds which are specifically collected for the purpose of supporting new
Muslims|-
1,200-|
|Al-Furqan Mosque|Funds which are specifically donated for the mosque, such as those collected
on the premises, or bank transfers specifically designated for that purpose.|-
2,114-|
|Student Support / Zakah|Funds which are specifically collected to support needy students, as well as
those which are marked "Zakah"|-
2,682-|
CC17a (Excel)
31/05/2026
9
## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
|**28.1 Trustee remuneration and benefits**
**This year**|||
|---|---|---|
|**None of the trustees have been paid any remuneration or received any other benefits from an employment with**|**TRUE**||
|**their charity or a related entity (True or False)**|||
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
## **No trustee expenses have been incurred (True or False)**
_**TRUE**_
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
|**This year**||
|---|---|
|**There have been no related party transactions in the reporting period (True or False)**|**_TRUE_**|
|||
|**Last year**||
|**There have been no related party transactions in the reporting period (True or False)**|**_TRUE_**|
CC17a (Excel)
31/05/2026
10
# **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
**Report to the** Charity Name **trustees/directors/** THE HUMBLE FOUNDATION **members of**
**On accounts for the year** 31st July 2025 **ended**
## **Set out on pages**
**Charity no.:** 1165544 Company no.: 08601832 (remember to include the page numbers of additional sheets)
I report to the charity trustees on my examination of the accounts of the Company for the year ended **31 / 07 / 2025** .
**Responsibilities and** As the charity’s trustees of the Company (who are also the directors of the **basis of report** company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts 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** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention (other than that disclosed below) which gives me cause to believe that:
- accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- the accounts do not accord with such records; or
- the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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; or
- •the accounts have not been prepared in accordance with the Charities SORP (FRS102).
**October 2018**
1
**IER**
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.
**Signed: Date:** 30/05/2026 **Name:** SHAHID NABIL HASSAN **Relevant professional** BA (Hons) First Class Accounting & Finance Degree **qualification(s) or body** CIMA Member (Currently Inactive) **(if any): Address:** 72 The Ridgeway, St Albans, Hertfordshire, AL4 9PS
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the** No material concerns, however, one minor recommendation: To upload and retain all purchase invoices directly within the accounting software, **examiner wishes to** rather than storing them separately. This would strengthen record-keeping, improve **disclose** . audit trails, and enhance the efficiency of future reviews and examinations.
**October 2018**
2
**IER**