COMPANY REGISTRATION NUMBER." 09970015 CHARrrY REGISTRATION NUIABER: 1170665 AL-KARAM TRUST LIMITED Company Limited by Guarantee Unaudited Financial Statements 31 August 2025 KBM K LIMITED Chartered Certified Accountants 1 Concord Business Centre Concord Road London UK W3 OTJ
AL-KARAM TRUST LIMITED Company Limited by Guarantee Financlal Stalements Year ended 31 August 2025 Page Trustees, annual report (incorporating the director's report) Independent examinerfs report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Statement of cash flows Notes to the financial statements
AL-KARAM TRUST LIMITED Company Limiled by Guaranlee Trustees. Annual Report (Incorporallng Ihe Dlrector's Report) Year ended 31 August 2025 The trustees, who are also the directors for the PUTposes of company law. present their report arnl the unaudited financial statements of the charity for the year ended 31 August 2025. Reference arKI admlnlstratlvo d8t8118 Raglstered charity na AL-KARAM TRUST LIMITED Charlty reglstratlon wmber 1170665 Company registration numbor 09970015 Prlnclpal offlee and reglslered Eaton Hall offl¢e Rettord Nottinghamshire DN22 OPR The truslaos Mr l Daad Mr M Iqbal Mr M l H Plrzada Company se¢rotary Mr B H Pirzada Independenl examlnor KBM UK LTD 1 Concord Business Centre cord Road London UK W3 OTJ
AL-KARAM TRUST LIMITED Company Limiled by Guarantee Trustees, Annual Report (Incory)oraling the Director's Report) l¢ontm Year ended 31 Augusl 2025 SINclure, goveman¢e and management Board of Twstees The board ol trustees is responslble to ensure that Charity obje¢tive$ are achieved and charilable activities are carried out in support ol sel objectives. They also monf(or overall performance of charty management and to ensure charity resources are apled effectively. Govemance Al-Karam Trust Llmlted refers lo the charfty Sncorporaled as a company Ilmiled by Guarantee In England and Wales, wllh a governlng dooumenl kM)wn as the Memorandum and Artides of Assoclauon. Management Resp)nsibilities The Annual Report and Fina1 Statements are prepared accordlng to the relevant law and regulations and approved by the Company Directors. The directors manages and keep a¢¢ounling records. the records disdose our financial wsttion with reasonable accuracy at any lime arKI enable directors lo ensure that the financial slalemenls cOmY with the Companies Act 2006 and the charity Commission Statement of recommendation Practice ISORP} 2015.
AL-KARAM TRUST LIMITED Company Llmlted by Guarantee Trustees. Annual Report (Incorporatlng the Dlrecior's Report) (¢onlInd) Year ended 31 Augusl 2025 Obk¢tlves and actlvlilès The objectives ol Charity (The Objects ol the Chartyl are, {al the aofvancement of the faith and re1lOuS practiC8s of Islam Ibl the advancement ol gengral and religious education foi the public benefit conceming the teachings arKI religion of Islam Icl the provision ol facililies in the Interests of soclal welfare for reciealion or other letsurevtime occupation of individuals who have need ol such facilities by reason ol their youth. age Inllmity or disability, financial hardship or social clrcumstances wtth the object of improving their nditionS of Ilfe {dl the advancement of religious harmony lor the bengff( of the public by.. educating the public in differenl religious beliefs incILing an awareness of Ihelr dIstIncte features and their wmmon ground to promote good rdations beeen persons of different faiths- promoting knowledge and mutual understanding and respect of the beliefs aThJ practices ol different relKJiOUS laiths (el the rellel ol fIrnCial need and suffering among victims of natural or other kinds of disastgr in the form of money or other means deemed suitable for peisons, t#>Jies, organisations and ¢ountries affected The Charitys activibes during the year are d&s1bed below: DonatK)ns Irom various sources was £80.411. which relates to unresticted funds and there is no income related to restiicled funds during Ihg year. Rental income earned durlng Ihg year was £15,600. The unrestricted income for the prioi year was £98,238 and rentd Income was £14.040. Achi8v8monts and perfornian During the year, the charity continued to carry out its charrtable objects through the regular provlsion of religious worship, Islamic edUtIOn and community activities for the public b8neff(. Dally prayers. Fdday services, religious classes and fa1th-ed educatlonal programmes continued Ihroughout the year, supporting the advancement of the Islamic fahh and education. The eharity also malnlained and managed its premises lo ensure that the mosque remalned a safe and weleoming facillty for worshlppers and the wider communty. Desyte ongoing financial pr8ssures, the charity successfully rpjS sufficient funds to sustain its actiwties, maintain operations and c¢Jthinue delNering its woj8¢ts and s8rvlces in support ol the local cornmunty.
AL-KARAM TRUST LIMITED Company Limlted by Guarantee Truslees. Annual Report (Incorporaling ihe Director's Report) {¢ontlnu¢d) Year ended 31 Augusl 2025 Flnanclal rnvl6w The charlty received sum of £80,411 in donations from various sources and rental income of £15,600. Funds in defecit: No funds lunrestri¢ted or reslricledl are in defecit at Ihe balance sheet dale. Funds in surplus.. The unrestricted funds are in suwus by £105.124 at the balance sheet dale. Al-Karam Trust Llmlied runs a mosque In London from a leasehold propety. Small company provlslons This report has been prepaied in accordance with the prowsions Bppllcable to eompaniès entitled lo the small companies exemption. Th8 trustees, annual rewrt was approved on ..16 - ¢_2•L< arKi signod on b•half of Ihe ard of trustees by: r M l H Pirzada Trustee
AL-KARAM TRUST LIMITED Company Limited by Guarantee Independenl Examlner'g Report to Ihe Trustees ot AL-KARAM TRUST LIMITED Year ended 31 Augusi 2025 I report to the trustees on my examination of the financial statements of AL-KARAM TRUST LIMITED I'the charlty'l for thè year ended 31 August 2025. RespOr1b1llllOS and basls of report As the trustees of the company (and also its directors for the purposes of ¢ompany law) you are responsible for the preparation of the flnancial statements in a¢cordan¢e with the requirements ol the companies Act 20061.the 2006 Acl'l. Having salsfied myself that the accounts of the company are nol requlred to be audrted under Part 16 of the 2006 Act and are eligible for independent 8xamination. I reFX>rt in respect of my examination of the chartty's accounts as carried oth under section 145 of the Charities Acl 2011 1.the 2011 Act,). In carrying out my examlnalion I have followed the Diie¢lions gNen by the Charity Commission under $tion 1451511bl of the 2011 Act. Independent examlner's statemenl I have completed my gxaminalion. I confirm that no matters have come lo my attenlron in connection the examination giving me cause to believe: accounling records We not kept In respect of the charity as required by seclion 386 of the the financial statemonls do not accord wth those records. or the financial statements do nol comply th the accountlng requlrements ol section 396 of the 2006 Act other than any QuireMent that the accounts glve a Yru6 view which is not a matter considered as part of an Independent examinatlon. or the financial slalem8nts have not beon preparod in accordance with Ihg methods and principles of the Siatemenl of Recommended Practlcg for accounting and reporting by charities applicable lo charities Fyeparlng their a¢counls in accordance with the Financial RgPOrtirHJ Standard applicable in Ihe UK and Republic ol Irelar¥J IFRS 1021. I have no ¢on¢erns and have come across no other matters in connection wilh the examination to which attention should be drawn in this report In order to enable a proper understanding of th& accounts to be reached. KBM UK LTD Indgpendent Examiner 1 Concord Buslness Centre Concord Road London UK W3 OTJ
AL-KARAM TRUST LIMITED Company Llmlted by Guarantee Stalement of Flnanclal Actlvltles (ineluding income and expendlture account) Year ended 31 Augu812025 2025 Unrestricted funds Total fundg Totai lunds 2024 Nole Incomo and ondowmonts Donadons and legacies Other Income 80.411 15.600 80,411 15,600 96,011 98.238 14,040 112,278 Total Incom• 96,011 Expendlture Expenditure on raising funds.. Investment management costs ExpenditUTe on charitable actwilies Total expendllure 4,465 81,1 81,190 85.655 94.483 85.655 94,483 Nel income arKI ng1 movement In funds 10.356 10,356 17.795 Re¢on¢lllatlon of lunds Total funds brJght forward Total funds ¢orrl8d forward 94.768 76,973 94.768 105.124 105,124 The statement ol Ilnanclal acllvlllos Indudes all galns and10ssgs renIse{l In tho year. All income and exp8ndkure derfve from conllnulng aclMtI8s. Th• not•8 on pag•8 g to 16 form part of th•s• Ilnanelal 8tat•m•nls.
AL-KARAM TRUST LIMITED Company Llmlted by Guarantee Statement ot Flnanclal Poslllon 31 August 2025 2025 2024 Note Fixed 89sot$ Tangible fixed assets 16 21,167 16,446 Curront assets Debtors Cash al bank arKI in hand 382 85,319 85,701 79,164 79.164 Credltors: amounts lalllng due wllhln one year Not current assels 17 1,744 842 83,957 105,124 105,124 78,322 94.768 Total assets currenl Ilabllllles assets 94.768 Funds of the charity Unrestricted funds 105,124 105,124 94,768 94,768 Total charity funds 19 For the year ending 31 August 2025 the charty was entitled io exemption from audit under s8¢tion 477 of th8 Companies Act 2006 relating to small companies. Directors. responsibilities.. The membgrs have not required the company to obtain an audrl of its financial stat8ments for the ygar in question in accordance with section 476,. The directors adÉnowledge th•ir responsibilrti85 lor ¢omplying with the rwuirgmgrrts of the Act with respect to accounting rKords and th$ preparation ol financi statements. These financial statements hav& been prepared in accordance wth the provisions applicable lo companies subject to the small companies, regim8. These financial stal8m8nts were approv8d by the board of truste8s and aulhorised for issue on /*.-.%.-.x&.. and are signed on behalf ot the board by.. Mr M l H Pirzada Trustee Tho not08 on pag88 9 to 16 lorni part of th080 Ilnanclal 8tatèmonts.
AL-KARAM TRUST LIMITED Company Limlted by Guarantee Staternent ot Cash Flows Year ended 31 Augusl 2025 2rx25 2024 Cash flow5 fmm operntlng actlvltlos Net income 10,356 17,795 Adjustments for.. Depreciation ol tangible fixed assets Accrued expen8&S 7,056 786 5,482 Changes in.. Trade and other debiors Trade and other creditors <382) 116 45 Cash generated from operations Net cash from operating activities 17,932 17,932 23.322 23.322 Cash Ilowg from InvlIng a¢llvllleg Purchase of tangible assets Net cash used in investing actwibes 111,77n 111,777) {12,2141 (12,2141 Not In¢rea8e In cash and cash 8qulvalenl8 Cash and cash oqulvalents at bèglnnlng ot yaar Cash and ¢ash oqulvalonts at end of yoar 6,155 79,164 85.319 11,108 68,056 79,184 Th• notes on p•ge$ 9 to 18 lomi p•rt of thw flnan¢lal stst•m•nts.
AL.KARAM TRUST LIMITED Company Llmlted by Guaranlee Noios lo the Financial Statemenis Year ended 31 August 2025 aoneral inlormatlon The charty Is a publ benefll entity and a prale company limit&J by guarantee, registered in England and Wales and a registered charty in England and Wales. The address of the registered office Is Eaton Hall. Retford, Nottinghamshire, DN22 OPR. Statement ol compllance These financial staterngnts ha been prepared in compliance with FAS 102, 'The Flnancial Reporting Standard applicabl8 in the UK and the Flepublic ol Ireland., the Statement of Recommended Pracli¢• applicable to ¢haritie$ preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic ol IrelaMI IFRS 102) Icharftles SORP IFRS 10211 and the Companies A¢1 2006. countlng pollcle9 Bas1$ ol preparation The financial statements have been pr8pare(l on the historlcal cost basis, as modified by ihe revaluation ol certain financial assets and liabilities and Investment properties measured al fair value through income or expenditure. The financial statements are prepared in sterling. which is the lunclional currency of the entity. Golng ¢on¢orn There are no material uncertaintlos about th6 ¢harWs ability to continue. Judgements •nd key sou¢5 ol estirnation uncortalnty The prgparation of Ihe financial stalements requires management to make judgements, estimates and assumptions that affect the amounts r8POrted. These eslimal95 and luégem9nts e continualty rewewed and are based on experience a1 olh8r laclors, includlng expeGtations of future events that ar8 b8lieved lo be reasonable und8r the circumstance5. Fund accounllng Unrestricted lunds are avalable for use at the discrelicm of the trustees lo further any of the charty's purposes. Designa18d lun¢ts are unrestricted funds earmart(ed by the trustees for particular future proj8Ct or Commitment. Restricted funds are subjected lo reslriclions on thelr expendlture declared by the donor or through the terms of an appeal, and fall into Oll8 of suk>classes: restricted income funds or endowment tunds.
AL-KARAM TRUST LIMITED Company Llmlted by Guarantee Notes lo the Flnanclal Stslements (conffnuod) Year ended 31 August 2025 Accounling poli¢ios Incomlng resources All incoming resources are included in the stalemenl of financial aGtivilies when enlrtlement has passed lo the Charity; il is Fxobable that Ihe economic benefits a$slated with Ihe transaclion will flow lo the charity and the amount can be reliatty measured. The following specific poli¢ies are applied to particular categories ol income: income from donations or grants is recognised when there is evKlence of entidement to the gift, receipt is probable and ts amount Can be measured reliat4y. 18gacy income is r8cognis8d when recei)t is probablg and entill•m•nt is gstablished. income trom donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in whi¢h case the value is derived from the cost lo the donor or the estimated resale value. Donated lacilitios and SeeS are recognised in the accounts when received if the value can be reliabiy measured. No amounts are included for the contribution of general volunteers. Income from COrnTacts lor the supply ol seNlces Is recognlsed wtth the delivery of the contracted servi. This is classified as Unrestrict funds unless there is a contractual requirement for it to be spent on a partlcular purpose and retumed Ff unspent, In which case 11 may be regarded as reStrted. Re80urce8 expendad Expenditure is recognised on an accru$ basis as a liablty is incurred. Expenditure includes any VAT which cannot be lully recovered, and is classrfied under headlngs ol the statement of financial actNities lo which it relates: experKllture on ralsing fuNls Includes the costs of 1 fundralslng actlvrties, events. mn- charitable tradlng acllvlties, and the sale of donated got)ds. expendiiure on Charitable activities includes all costs itKurred by a charity in undertaking activities that further its charitable aims lor the ben8ff( ol its beneficiaries, includirKJ those support costs and costs reialing lo the governanc8 01 the charity apportioned lo charitable other expendltur8 Includes all expendlture that b nelther related to rwsing funds for Ihe arity nor part of hs expenditure on charmable adlvities. All ¢osls are allooaled to experKlilure Categories reflecting the use of the resour¢e. Direct costs attributable to a single activity are lOCated directly lo that aclivily. Shared costs are apportK)ned beeen the actNities they conlrilxrte lo on a reasonatrAe, justrfiable and consistent basis. Tanglble assets Tangible assets are initially recorded al cosl, and subsequently staled al Cost less any ac¢umulaled deprecialion and impainnent losses. Any tanglIe assets carried at ievalued amounts are recorded al the fair value at the date ol revaluation 18ss any subsequent accumulated depreciation and subsequent accumulated impaimi8nl losses. 10-
AL-KARAM TRUST LIMrrED Company Llmlled by Guaranlee Noies io Ihe Flnanclal Statements IcoMlni*d) Year ended 31 Augusi 2025 Accounting policies (conNn¥d) Tanglble assets f¢ontin) An increase in the Carrwng amount of an assel as a result of a revUation, is recognised In other recognised gwns and losses, unless it reverses a charge lor impairment that has previously been recognised as expenditure within the slalemenl of financial activities. A decrease in the Carr9 amount of an asset as a resuFt of revaluation, is recognised in other recognised gains and losses, except lo which it olfsels any premous revalualion gain. in which case the loss is shown within other recognised gains and h)sses on Ihe statement ot financial aclivilies. Dopreclatlon Depreciation is cakulaled so as lo write off the cost or valuation of an asset, less its r¢$idual value, over the useful economic life ol that asset as lollows: Fixtures and liltings Equipment 25Yo reducing balance 25Vo reducing balance Impalnnont ol flxed assots A revtew for indlcators ol Impaimient is carried OLrt at each reporting dale. wrth Ihb recoverable amount belng estlmaled where such indicators gxist. Where the Cng value exceeds the recoverable amount, the asset is impaired accordingty. Prior Imrents are also ravi8w for posslble reversal al each rewrtlng date. For tho purposes ol impairment testing, when il is r1 Fossiblg lo estirnale the recoverable amount of an iThYividual assel, an estimatg is made ol Ihg rocovgrthe amount of the cash- generating unit to which the asset bdongs. The ca5h-ggneraling unil is the smallest identifiabl8 group ol assets thal includes thg assot and generalgs Gash inflows Ihal largoly indopendent ol the cash inflows from other ass$ls or groups of assets. For impaimient testiTFg of goodwill, the goodwill acquired in a businegs coMbinatn is, from Ihe acquisition date, allocated to each ol the cash-generating units that are expected lo benefit from the synergies of the combination. irrespectwe of whether oth8r assets or liabilrties of the charty are assigned to those units. Flnanclal Inslrumenls A financial asset or a flnancial liability is recognlsed only when the Chartty becomes a paty io the contractual provisions ol the inslrument. Basic financial instruments are inltlally reoognlsed at the amount e1Vable or payable induding any related transaction costs. Currenl assels and euThent liabilities are subsequentty measured at the cash or other conslderation expected io b8 pald or received and not dlscounled. Debt instruments are subsequ8ntly measured at amortisgd cost, Where investments in shares arè pUblty traded or their l#ir value ean otherwise b9 measured reliably. the investment is subsequelltly measured at l&r value with changes in lair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impalrment. 11
AL-KARAM TRUST LIMITED Company Llmlted by Guarantee Notes to Ihe Flnanclal Stalements (conthiuod) Year ended 31 August 2025 Counting policies (¢onfrnu¢d) Flnanclal InstNm8ntS (cLintlnueé) Other flnanclal Instruments, Including derlvatwes, are Inlllally recognlsed at lair value, unless payment lor an asset Is deferred beyond rrMal business terms or financeé al a rate of interest that is not a market rate, In whkh case the asset is measured at the present value of the luture payments discounted al a market rale of interest loi a sirnilar debt insliumenl. Other financial instruments are subsequgnlly measured at fair value, with any changes recognised in the statement of linanual activities. with Ihe exception of hedging instruments in a designated hedging relationship. Financial assets that are measured al cost or am0sed cost are revlewed for oblecllve evhyence ol impairment at the end of each rewrting date. If there is object& eviden¢e of Impalrmenl. an impairment loss is recognised under the appropriale heading in the statement of linancial activities in which the initial gain was recognised. For all equty instrumenls regardless of signifioance, and other finalar assets that are individually signrficanl, these are assessed i1vidUallY for impairmenl. Other financlal assets are either assessed individually or group9d on the basis of similar Credit risk Characterist$. Any reversals ol impaimient are recognlsed Immedlately, to ihe 8Xtenl that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrylng amount would have been had the impaimienl not previous been recognised. Defined conlribulion plans Contrlbuilons to defined contribution plans are recognised as an expense in the period in which the related seNlce Ss provided. PrepaKI contributions are recognised as an asset lo the extent that the prepayment wlll lead to a reduclion in fulure payments or a cash relund. When contributions are not expected to be settled wholly wrthin 12 months of thg end of thg reporting date in which the employees render the related semee, the liability is m6asured on a dlscounted present value basis. The unwinding of the di8Unt i8 recognised as an &xpon$& in thè pedod In whlch It arises. Umlted by guarantee The charity is a company limitgd by guarant8e. Thg members of th8 company are th8 INsle8S named on page 1. In the èvènt ol th• charrty bèing wound up the liabilty in respect of the guarantee is limtted lo £1 per member of th8 ¢harity- Donatlons and *gacles Unreslrrct8d Total Funds Unr8slricled Total Funds Fund5 2025 Funds 2024 Donalion8 Donations and Friday Collectn$ Students lee income 66,371 14.040 66,371 14,040 80A11 85,568 12,670 98,238 85,568 12,670 80.411 98,238 12-
AL-KARAM TRUST LIMITED Company Llmiied by Guaraniee Notes to the Financial Stat8rn8nts {¢onthiuedJ Year ended 31 August 2025 Other Income unlestrled Total Funds Unreslricled Total Funds Funds 2025 Funds 2024 Other Income- Rental Income 15,600 15,600 14,040 14.040 Investment managemenl ¢0gts Unrestricted Total Funds unrestrict Total Funds Funds Funds 2024 Agent fees arKI other charges 4,465 & Expendllure on ¢harltable acllvlllos by lund typo unrestrted Tolal Fund$ Unrestred Total FurKIs Funds Funds 2024 charitsb Actlwbes Supp)rt costs 13,055 68,135 13.055 68.135 81.190 15,242 79,241 15.242 79.241 81,190 94,483 Expondlturn on charltable adlvlilè8 by actfvity type Activities undertaken directty Support costs Total funds 2025 Total fund 2024 Charitable Acliwties Governance costs 13,055 67,116 1,019 80.171 1.019 81.190 93.584 13,055 68,135 94,483 10. Anelysls of support costs 2025 2024 Wages & salaries Pension costs Rates & water Light & heat Repairs & maintènance Insurance Telephone Other office costs DepreclatSon Governance costs 39,000 36.341 716 2,585 8,109 20,762 1,677 401 2,269 5,482 899 131 4,861 6,767 1,449 5,270 7,056 1,019 68,135 79.241 13-
AL.KARAM TRUST LIMITED Company Llmlted by Guarantee Notes lo the Flnanclal Statements Year ended 31 August 2025 11. Nel income Net Irme Is Slated after chargingllcr9ditingl: 2024 DepreCiatn ol tangible fixed ass&ts 7,056 5,482 12. Indepond8nl examination leos 2025 2024 Fees payable to Ihe independent examiner for: Independent examination of the flnancial stalements Other finarKlal seNices 240 240 13. Staff cosls The total staff costs and employee benefits lor the reportlng wdod are analysed as folbws: 2025 2024 Wages and salaries Employer ¢ontribution$ to pension plans 36,341 716 39.796 37,057 The average head count of 8mploy8•$ during tho year wa$ 212024= 21- Tho avoragg numbor of lull-time equivalenl employees during the ar is analysed as follows: 2025 No. 2024 Number of staff No employee received employee b8nelits of more than £60,000 during the year12024: Nil). 14. Tvu3tee remuneratlon and expenses No remuneration or other b8nelrts from employment wrth the charity or a related entty were recgiv8d by th• Irust8es,' or 14-
AL.KARAM TRUST LIMITED Company Llmited by Guaranlee Notes10 the Flnanclal Staiements (conthu) Year ended 31 August 2025 1& Tanglblo Ilxed assets Fixtures arm fittings Equipment Total Cost At 1 September 2024 Additions 20,517 10,874 31,391 18,194 903 38,711 At 31 August 2025 Dopreclatlon Ai 1 September 2024 Charge for the year At 31 August 2025 Carrying amount At 31 August 2025 At 31 August 2024 19.097 50N88 15,155 4.059 19.214 7,110 2.997 22265 7.056 29A21 10.107 12.177 8,990 21.167 16.446 5,362 11,084 16. Debtors 2024 Prepayments and accrued income 382 17. Cradltors: amounts falllng due withln ono year 2024 Accruals and deferred income Social security and other taxes 1,266 478 1,744 18. Pensions and other post rotiremont boneflts Defingd Mnlribution plans The amount recognised in income or &xpendFture as an expense in rglation to defined contribution plans was £79612024.. £716}. -15-
AL-KARAM TRUST LIMITED Company Limited by Guaraniee Notes to the Flnanclal Statements (¢01thd} Year ended 31 August 2025 19. Anatysis of charltablo funds Unreslrlcted funds At 1 Seplemlxr 2024 31 August 20 Inme Expendllure Generd funds 94,768 96,011 185.6551 105,124 At I September 2023 Al 31 August 20 24 IrKomg Expervjiture General funds 76,973 112,278 {94,483) 94,768 20. Analysls ol nel assels belwo8Th funds Unreslricled Total Funds Funds 2025 Tangiblo fixed assets Current assets Credilors less than 1 year Net assetg 21,167 85,701 11,744} 105,124 21.167 85.701 <1.744) 105.124 Unrestricted Totd Funds Funds 2024 Tangible fixed assets Current assets Creditorsless than 1 ygar Net assets 16,447 79,164 8431 94.768 16,447 79.164 18431 94,768 21. Anatysis of changes in n81 debt At Al 1 Sep 2024 Cash flows 31 Aug 2025 Cash at bank and in harNJ 79.164 6,155 85,319 -16-