2025-12-31-accounts

Charity Registration No. 1173385

13 FOUNDATION (CHARITABLE INCORPORATED ORGANISATION)

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

13 FOUNDATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Iftakhar Ifrahim Ebrahim Sacha Tahir Sadiq Majid Ifrahim Asif Ayub Huzaifa Binyameen Zahoor

Charity number 1173385 Registered office 13 Foundation Kashmir House Bradford Street Dewsbury West Yorkshire WF13 1EN

13 FOUNDATION

CONTENTS

	Page
Trustees’ Report	1 - 3
Independent Examiner’s Report	4
Statement of Financial Activities	5
Balance Sheet	6
Notes	7 - 8

13 FOUNDATION

TRUSTEE’S REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their annual report for 13 Foundation for the year ended 31 December 2025.

The financial statements comply with the Charities Act 2011 and 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 2015), as modified by the exemption for small charities provided in Update Bulletin 1.

Structure, governance, and management

13 Foundation is an incorporated entity governed under a Constitution of a Charitable Incorporated Organisation.

The Trustees are responsible for the overall management and control of 13 Foundation, holding regular meetings and are responsible for electing new trustees.

The charity operates with no paid staff.

Iftakhar Ifrahim serves as Chairman and Trustee and acts as Chief Executive Officer on a voluntary and unpaid basis.

No trustees received remuneration or benefits during the financial year (2024: £nil).

Trustees may be reimbursed for reasonable out-of-pocket expenses incurred in furtherance of the charity’s objectives.

Use of volunteers

Volunteers are a valuable resource in our community work. Volunteers participate in aspects of our work, and all our trustees also give their time freely. Each volunteer is given the relevant training regarding the aims of the charity and the processes involved in the charity’s activities.

Risk Management

The Trustees are responsible for overseeing the risks faced by the charity. Risks are identified, assessed and controls are established throughout the year. The Trustees believe that the adopted approach of closely monitoring the operations and finances of the Charity will mitigate any significant risks.

Objectives and activities

The charity’s objectives are to advance general charitable purposes for the public benefit, with a focus on the relief of poverty, the advancement of health or saving of lives, the support of people with disabilities, and the promotion of social and economic equality.

The charity seeks to:

• Provide relief and support to individuals and communities facing financial hardship, social exclusion, or suffering as a result of local, national, or international crises.

• Undertake and support measures aimed at reducing social and economic inequality, both in the UK and internationally.

• Deliver aid and essential services to those affected by poverty, natural disasters, conflict, disability, or disadvantage.

• Support children and young people, elderly people, individuals with disabilities, and people from particular ethnic or racial backgrounds, as well as other charitable organisations and the wider public.

• Carry out its purposes through the provision of direct services, sponsorship or undertaking of research, and other charitable activities designed to relieve hardship and promote wellbeing.

The Trustees are aware of the Charity Commission guidance on public benefit and their operation of the charity reflects this.

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13 FOUNDATION

TRUSTEE’S REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Achievement and performance

The charity operated for its first full year in 2025, receiving donations totalling £127,010 (2024: £20,338).

During the year, the charity made encouraging progress against its stated aims. As our reputation continues to grow, engagement with local communities has strengthened, and we have actively sought to develop working relationships with like-minded organisations at both local and national level.

These achievements demonstrate the charity’s ability to translate its vision into meaningful action, even in its first full year of operations.

In addition, we completed development work on the charity’s website and successfully registered for Gift Aid. This enables us to begin collecting donations from the general public and provides a platform for businesses wishing to support the charity as part of their corporate social responsibility (CSR) programmes.

Future plans

With the charity’s website now live and Gift Aid registration in place, the Trustees’ focus for the coming year is to increase public awareness and grow sustainable donation income. We aim to build on the momentum established during our first full year by actively promoting the website, encouraging regular giving, and engaging both individual supporters and businesses seeking to fulfil their corporate social responsibility (CSR) objectives.

The Trustees will continue to strengthen the charity’s operational capacity by expanding volunteer involvement and developing clearer processes to support growth. Increasing volunteer engagement will enable the charity to deliver its activities more efficiently while maintaining strong governance and oversight.

During 2025, we have commenced a number of projects aligned with our charitable objectives, which we aim to complete in the year ahead. Looking forward, we also intend to develop further initiatives that respond to the needs of our beneficiaries and build on the progress already achieved.

Overall, the Trustees remain committed to scaling the charity responsibly, increasing its impact, and ensuring that funds raised are deployed effectively in furtherance of its charitable purposes.

Reference and administrative details

Charity name: 13 Foundation Registered charity number: 1173385 Principal address: 13 Foundation Kashmir House Bradford Street Dewsbury West Yorkshire WF13 1EN Trustees: Iftakhar Ifrahim Ebrahim Sacha Tahir Sadiq Majid Ifrahim Asif Ayub Huzaifa Binyameen Zahoor Email: [e-mail] Website: www.13foundation.org.uk

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13 FOUNDATION

TRUSTEE’S REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Financial review

The financial results are as shown in the accounts.

At the end of the reporting period the charity had an income of £127,010 (2024: £20,338) and an expenditure of £106,632 (2024: £9,250), resulting in a total unrestricted funds balance of £31,466 (2024: £11,088) to carry forward.

Reserves Policy

The charity holds financial reserves to safeguard its operations against delays or reductions in income, to meet contractual obligations if activities must cease, and to manage unforeseen costs or financial risks. Reserves may also support future grant-making when donations fall below expected levels.

Statement of responsibilities of the trustees

The charity’s trustees are responsible for preparing the annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the charity’s trustees to prepare financial statements for each 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, including income and expenditure, for that period. In preparing the financial statements, the charity’s trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP (FRS 102);

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011.

They 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.

The charity’s trustees are satisfied that the internal controls operated to safeguard the Charity's assets are appropriate to the nature and scale of the Charity's operations.

The annual report was approved by the trustees on 21 February 2026 and signed on its behalf by:

Iftakhar Ifrahim Trustee

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13 FOUNDATION

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF 13 FOUNDATION

I report to the trustees on my examination of the accounts of 13 Foundation for the year ended 31[st] December 2025.

This report is made solely to the charity's trustees, as a body. My examination has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose.

Respective responsibilities of trustees and examiner

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (“the Charities Act”). The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 ("the Charities Act") and that an independent examination is needed.

It is my responsibility to:

• examine the financial statements under section 145 of the Charities Act 2011.

• to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and

• to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a 'true and fair' view, and the report is limited to those matters set out in the statement below.

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:

• the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts did not accord with the accounting records; or

• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 or are not consistent with the Charities SORP (FRS102), 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 to enable a proper understanding of the accounts to be reached.

Mueen Hyder ACCA Independent Examiner 12 Sandiway Bank Dewsbury WF12 0SD

Dated: 21 February 2026

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13 FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

		**Unrestricted **	Restricted	Total	Total
		funds	funds	funds	funds
		2025	2025	2025	2024
	Notes	£	£	£	£
Income from:
Donations	2	127,010	-	127,010	20,338
Total incoming resources		127,010	-	127,010	20,338
Expenditure on:
Charitable activities	3	106,632	-	106,632	9,250
Total resources expended		106,632	-	106,632	9,250
Net income/(expenditure)		20,378	-	20,378	11,088
Reconciliation of funds
Fund balances at 1 January 2025		11,088	-	11,088	-
Fund balances at 31 December 2025		31,466	-	31,466	11,088

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The notes on pages 7-8 form part of these accounts.

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13 FOUNDATION (CIO)

BALANCE SHEET

AS AT 31 DECEMBER 2025

			2025			2024
	Notes	£		£	£		£
Current assets
Cash at bank and in hand		31,466			11,088
Net current (liabilities)/assets				31,466			11,088
Total assets less current liabilities				31,466			11,088
Income funds
Restricted funds				-			-
Unrestricted funds				31,466			11,088
				31,466			11,088

The notes on pages 7-8 form part of these accounts.

The financial statements were approved on behalf of the Trustees on 21 February 2026 by:

Iftakhar Ifrahim

Trustee

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13 FOUNDATION (CIO)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

1.1 Basis of preparation and assessment of going concern

The financial statements 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 financial statements. The financial statements 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 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

There are no material uncertainties about the Charity’s ability to continue as a going concern.

1.2 Income

Income represents donations and grants and is included in full in the Statement of Financial Activities in the period in which the charity is entitled to receipt, and the amount can be measured with reasonable certainty.

No income is stated net of any associated expenditure.

1.3 Expenditure

Charitable expenditure comprises of those costs incurred by the charity in the delivery of its activities and services to beneficiaries and includes any VAT which cannot be fully recovered. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

2 Donations

2	Donations
		Unrestricted	Unrestricted
		Funds	Funds
		2025	2024
		£	£
	Donations	127,010	20,338
3	Expenditure on charitable activities
		Unrestricted	Unrestricted
		Funds	Funds
		2025	2024
		£	£
	Grants and vouchers	95,893	6,250
	Accountancy fees	700	-
	Advertising and marketing	10,000	-
	Bank charges	39	-
	Website costs	-	3,000
		106,632	9,250

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13 FOUNDATION (CIO)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4 Staff Costs and numbers

The average monthly number of employees (excluding trustees) during the year was:

2025 2024 Number Number Employees - - No employee received remuneration more than £60,000.

The key management personnel of the charity comprise of the Board of Trustees who give their time freely. No remuneration was paid to any of the Trustees in the year for their roles.

• 5 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

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