## **Independent examiner's report on the accounts** 

## **Section A** 

## **Independent Examiner’s Report** 

**Report to the trustees/** Charity Name ZUHRI TRUST **members of On accounts for the year** 31/03/2025 **Charity no** 1167854 **ended (if any) Set out on pages** 1-9 (remember  to include the page numbers of additional sheets) 

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2025. 

**Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** 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 2011 Act and in carrying out my examination, I have followed the 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 which gives me cause to believe that in, any material respect: 

- accounting records were not kept in accordance with section 130 of the Act or 

- the accounts do not accord with the accounting records 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

**Signed:**[MSuleman ] **Date:** 29/01/2026 ~~Po |~~ **Name:** M.SULEMAN ~~PO~~ **Relevant professional** ACCOUNTANT **qualification(s) or body (if any):** 

**Address:** c/o FUSION ACCOUNTING LTD 398A EAST PARK ROAD LEICESTER 

LE5 5HH 

**Section B Disclosure** ~~ee~~ 

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). 

**October 2018** 

1 

**IER** 



**Give here brief details of any items that the examiner wishes to disclose** . 

**October 2018** 

2 

**IER** 



# **CHARITY REGISTRATION NUMBER 1167854 ZUHRI TRUST** 

**FINANCIAL STATEMENTS 31 MARCH 2025** 



## **ZUHRI TRUST** 

## **FINANCIAL STATEMENTS PERIOD TO 31 MARCH 2025 CONTENTS PAGE** 

Trustees Annual Report Statement of Financial Activities 4 Balance Sheet 5 Notes 6-9 



## **ZUHRI TRUST** 

## **TRUSTEES ANNUAL REPORT PERIOD TO 31 MARCH 2025** 

The Trustees have pleasure in presenting their report and the unaudited financial statements of the Charity for the period to 31 MARCH 2025. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

**Registered charity name** ZUHRI TRUST 

## **CHARITY REGISTRATION number** 1167854 

**Registered office:** 24 Crawley Green Road, Luton, LU2 0QX 

## **THE Trustees** 

The Trustees who served the charity during the period were as follows: MO ENAMUL HOQUE FARHAN MR MUHAMMAD RAYHAN MR MUHAMMED ZILLUL HAQUE MR SAQIB MAHMOOD MR SHAHID MAHMOOD 

## **Charity advisors** 

Fusion Consulting Services Ltd 398A East Park Road, Leicester, LE5 5HH 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

ZUHRI TRUST is a Charitable Incorporation Organisation (CIO) governed by its Constitution executed on the 27[th] June 2016 and registered with the Charity Commission on the 27[th] June 2016. 

## **OBJECTIVES AND ACTIVITIES** 

The objectives of the organisation, as set out in its governing document are: 

- (1) To advance the religion of Islam, by means of, but not exclusively, promoting 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 Quran and Sunnah of the Prophet Muhammad PBUH as expounded by the Sunni Muslim School of Thought; 

- (2) To advance education for the benefit of the poor, the underprivileged and the general public by means of, but not exclusively, the provision or the assistance in the provision of educational activities and facilities, such as supplementary schools, training centres and schools; 

- (3) To promote racial and religious harmony for the benefit of the public by promoting knowledge and mutual understanding between different racial and faith groups, in ways that reduces conflict and creates trust, unity and peace between them. 

**- 1 –** 



## **ZUHRI TRUST TRUSTEES ANNUAL REPORT** _**(continued)**_ **PERIOD TO 31 MARCH 2025** 

## **ACHIEVEMENTS AND PERFORMANCE** 

During the year, ZUHRI TRUST has successfully delivered a programme of activities. The charity delivered the following programmes during the year: 

- Youth Education Programme 

- Sports and Recreational activities 

- Education Workshop for adults 

- Ramadhan Seminar on Spirituality 

- Friday and Eid Talks on spirituality 

- Topical Islamic Talks 

- Islamic guidance and Counselling 

The number of beneficiaries for each activity delivered varied from 30 to 90 members of the public and during the course of the period, the charity has benefitted over 300 people. The charity aims to build bridges with people of different race and faith by having dialogue and meetings which are open to all so that a true community spirit is developed. 

## **PUBLIC BENEFIT STATEMENT** 

The trustees have considered the general guidance on public benefit issued by the Charity Commission and has taken due regard of that guidance. The trustees consider that they are satisfied that the charity’s activities do benefit the public as it is furthering Islam via delivering Islamic Education activities and activities that enhance the spirituality of the members of the public. 

## **FINANCIAL REVIEW** 

ZUHRI TRUST had secured funds (donations and interest-free loans) from donors for their activities. Total incoming funds (apart from loans) was £185,514 of which £185,500 were donations. Total revenue expenditure was £99,698 for the period. This resulted in a surplus of £85,816 which was added to the reserves. At the end of the period the charity had £826,145 in net assets. 

The trustees have agreed a reserves policy of retaining £3,000 for the continuation of the operations in the event that income reduces significantly. 

## **PLANS FOR FUTURE PERIODS** 

Future plans are to continue to run the Education programmes and Spirituality workshops. The trustees intend to secure further donations to increase the scale of their activities to target more beneficiaries and to repay loans. 

## **GRANT MAKING** 

The charity did not provide any grants during the period and is not a grant giving charity. 

- **2 -** 



ZUHRI TRUST
TRUSTEES ANNUAL REPORT {contlnu•d)
PERIOD TO 31 MARCH 2025
RESPONSIBILITIES OF THE TRUSTEES
The charity's trustees 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 AC￿pted Accounting Practice).
The law applicable to charities in England and Wales 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 charity for that period. In preparing
these financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP.,
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 the going concem basis unless it is inappropriate to
presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities Act 1993 and the Charity (Accounts and Reports) Regulations
2008. The trustees are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
APPROVAL
The report was approved by the Trustees on
2076
And Signed on their behalf by
Mr. Muhammad A H Rayhan
Trustee

## **ZUHRI TRUST** 

## **STATEMENT OF FINANCIAL ACTIVITIES (SOFA) PERIOD TO 31 MARCH 2025** 

|||||**Total Funds**||
|---|---|---|---|---|---|
|||**Unrestricted**|**Restricted**|**Period to**|**_Total_**|
|||**Funds**<br>|**Funds**|**31 Mar 25**|**_31 Mar 24_**|
||**Note**|**£**|**£**|**£**|**£**|
|**INCOME from**||||||
|donations and legacies|<br>2|242,885|-|242,885|185,500|
|charitable activities||||||
|other trading activity||||||
|Investment income||1|-|1|14|
|Other income||-||-|-|
|**Total**||**242,886**|**-**|**242,886**|**185,514**|
|**EXPENDITURE**||||||
|on raising funds|3|7,322|-|7,322|2,259|
|charitable activities|4|141,171|-|141,171|96,485|
|other expenditure|5|750|-|750|954|
|**Total**||**149,243**|**-**|**149,243**|**99,698**|
|Net Income before Tax||**93,643**||**93,643**|**85,816**|
|Tax payable||**-**|**-**|**-**||
|Net income after Tax||**93,643**|**-**|**93,643**|**85,816**|
|Net gains/losses on assets||||||
|<br>**NET INCOME**||**93,643**|**--**|**93,643**|**85,816**|
|Transfers between funds||||||
|||**-**|**-**|**-**|**-**|
|Net movement in funds||||||
|||**-**|**-**|**-**|**-**|
|**Reconciliation of funds**||||||
|Total funds brought forward||**407,024**|**419,121**|**826,145**|**740,329**|
|**Total funds carried**||**500,667**|**419,121**|**919,788**|**826,145**|
|**forward**||||||



**-4-** 



ZUHRI TRUST
BALANCE SHEET
PERIOD TO 31 MARCH 2026
Total Funds
Period to
31 Mar 25
Unrestrlcted Restrlcted
Funds
Funds
Total
31 Mar24
Nots
FIXED ASSETS
Tangible fixed assets 6
248,566
1,058,559
1,307,125
1,307,125
CURRENT ASSETS
Stock
Debtors
Cash in hand and bank
Total
78,755
78,755
27
27
78,782
78.782
67,558
67,558
LIABILITIES
Creditors falling due within 7
one year
3,450
Net current assets
75,332
64,498
Total assets less current '
liabilities
1.382,457
1,371,623
Creditors falling due after 8
one year
462,669
Total Net Assets
919,788
826.145
The funds of the charlty
Unrestricted funds
Restricted funds
500,667
419,121
407,024
419,121
Totsl
919,788
826,145
These accounts were approved by the Twstees on 2
and are signed on their beh
2c*ZC
Mr. Muhammad A H Rayhan
Trustee
CHARITY REGISTRATION Number. 1167854

## **ZUHRI TRUST** 

## **NOTES TO THE FINANCIAL STATEMENTS PERIOD TO 31 MARCH 2025** 

## **1. ACCOUNTING POLICIES** 

## **a) Basis of accounting** 

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their 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 accounting policies are relevant to the size and nature of the charity's income for the period. 

The charity constitutes a public benefit entity as defined by FRS 102. 

## **b) Fund accounting** 

Unrestricted funds are general funds that are available for use at the trustees' discretion in furtherance of any of the objectives of the charity. 

Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose and the restriction means that the funds can only be used for specific projects or activities. 

## **c) Incoming resources** 

Voluntary income, including donations, gifts and legacies and grants that provide core funding or are of a general nature, are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. 

Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract or where entitlement to grant funding is subject to specific performance conditions. Grant income included in this category provides funding to support programme activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. 

## **d) Resources expended** 

Expenditure is recognised when a liability is incurred. Funding provided through contractual agreements and performance related grants are recognised as goods or services are supplied. Other grant payments are recognised when a constructive obligation arises that results in the payment being an unavoidable commitment. 

Costs of raising funds are those costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds. 

**-6-** 



## **ZUHRI TRUST** 

## **NOTES TO THE FINANCIAL STATEMENTS (continued) PERIOD TO 31 MARCH 2025** 

## **2. INCOME FROM DONATION & LEGACIES** 

||**Unrestricted**|**Restricted**|**Total Funds**|**_Total_**|
|---|---|---|---|---|
||**Funds**|**Funds**|**2025**|**_2024_**|
||**£**|**£**|**£**|**£**|
|**Donations**|||||
|Donations & Grants|242,885|-|242,885|182,487|
|Gift Aid|-|-|-|3,013|
|**Total**|**242,885**|**-**|**242,885**|**185,500**|



## **3. EXPENDITURE - Raising Funds** 

A total of £7,322 was incurred in costs for raising funds during the period, primarily being fundraising platform charges. 

## **4. EXPENDITURE - Charitable Activities** 

||**Unrestricted**|**Unrestricted**|**Restricted**|**Total Funds**|**_Total_**|
|---|---|---|---|---|---|
||**Funds**||**Funds**|**2025**|**_2024_**|
||**£**||**£**|**£**|**£**|
|**Charitable Activities**||||||
|Charitable Activities|<br>**141,171**|**-**||**141,171**|**_96,485_**|
||**______**|**_______**||**_______**<br>|**_______**|
|**TOTAL**|**141,171**|**-**||**141,171**<br>|**_96,485_**|
|**5. EXPENDITURE – Other**|**Expenditure**|||||
||**Unrestricted**||**Restricted**|**Total Funds**|**_Total_**|
||**Funds**||**Funds**|**2025**|**_2024_**|
||**£**||**£**|**£**|**£**|
|Bank Charges|-||-|-|204|
|**Subtotal**|**-**||**-**|**-**|**204**|
|**Governance Costs**||||||
|Accountancy Fees|750||-|750|750|
||**_____**||**____**|**_____**|**____**|
|**TOTAL**|**750**||**-**|**750**|**954**|



**-7-** 



## **ZUHRI TRUST** 

## **NOTES TO THE FINANCIAL STATEMENTS (continued) PERIOD TO 31 MARCH 2025** 

## **6. FIXED ASSETS** 

## **Tangible Fixed Assets** 

|**Tangible Fixed Assets**||
|---|---|
||**Freehold Land**|
||**& Buildings**|
||**Total 2025**|
||**£**|
|As of 31/03/24|**1,307,125**|
|Additions|**-**|
||**_________**|
|**TOTAL as at 31/03/2025**|**1,307,125**|



## **7. LIABILITIES: Amounts falling due within one year** 

||**£**|
|---|---|
|**Trade creditors**||
|Accountancy & Examination Fees|3,450|
||=====|
|Total|3,450|



## **8. LIABILITIES: Amounts falling due after one year** 

||**£**|
|---|---|
|**Trade creditors**||
|Interest free Loans||
|As at 01/04/2025|545,478|
|Additions|150,361|
|Less Repayments|233,170|
||======|
|Closing at 31/03/2025|462,669|



**-8-** 



## **ZUHRI TRUST** 

## **NOTES TO THE FINANCIAL STATEMENTS (continued) PERIOD TO 31 MARCH 2025** 

## **9. Staff Disclosures** 

The charity contracted with contractors to provide tutoring and leading prayer (Imamat) services. The total cost of the contractors for the period was £61,854. 

No staff are employed on an employment contract basis. Total number of staff employed during the period is 0 and thus no staff member was paid more than £60,000 during the period. 

## **10. CONNECTED PARTY TRANSACTIONS** 

During the period, a connected person to trustee M A H Rayhan was paid remuneration under a service contract for imamat services totalling £14,500 during the year. Also, a trustee MD Enamul Farhan received remuneration totalling £3,900 for Imamat services under a service contract during the year. 

**- 9 -**