Charity Registration No. 1178851 IEnElafid arbdwalesl Nasserpuria Memon UK Trustees Annual Report and Accounts Forthe Yearended 31 March 2025 CHARITY INFORMATION cto Tru5te•J Naslra Kasmanl Rehmet Mohamtd Alsha Kasmgnl ogman Maccl MohamedAyyaz Kasmanl Rosemln Mussa Shaheen Kasmanl Hassan Jln Arlf Moharned Chalr Secretary Treasurer Inde ndent Emamlner ZAnharFCA Senlor Partner h8ryChartereil Account8nts 85 Great Portland Street London WIW7LT CONTENTS Page Trustees, report Independent Examiner's Report Income and expenditure account Balance sheet Notes io the accounts TRUSTEES'REPORT FOR THEYEAR ENDED 31 MARCH 2025 The Board of Trustees presentthelr report In accordance with the Charlties Act 2011. together wlth the accounts forthe yeaTand conflm that the latter complywith the requirements of the said Act, the Consiltullon. and the Charities SORP 2005. STRUCTURE, GOVERNAMCE AP4D MANAGEMEtir Governing Document The Chaiity Is governed by Its Con5tltution and Its objects are to promote and advance the rellglon of Islam, educatlon. and relief from poveity. Rellwous, social. cultural. and educatlonal actlvllles Includlng communltywelfare and lund 18lslng are also the objectives of the Charity. Appolntmont of truste05 Appointment oftrustees Is governed by the Conslltutlon ofthe Charlty- The Board of Trustees Is authorlsed to appolnt newlruslees to Illl vacancies arislnithrough resignation ordeath ol an exlstlng trustee. No trustee has any beneflclal Interest In the Charity and all ofthem are members ol the Charlty. The irustees who seNed from Isl Apill 2024 to 15 June 2025 Naslra Kasmanl- Chalr Rehmet Mohamed- Secretary Alsha Kasmani-Treasurer Mohamed Ayyaz Kasmanl Shaheen Kasmanl Hassan Jln Arlf Mohamed Rosemln Mussa Muhammedall Maccl (resigned 23 May 20241 Osman Macci (Elected 22nd September20241 Organlsatlon In accordance with the Con5titutlon the affalrs of the Charlty are manage(J bythe Board of Trustees, three of whom are executive trustees. who are elected lor a term of two years. The last election took place on 9 July 2023. Related partles There are no related partles that require dlscLosuie. Rlsk poll¢y The Board of Trustees have examlned the major stfategic. buslnes5, and opeiatlonal rlsks which the Charitylaees and conflrm thai systems are in place to enable regular reports to be produced so that the necessary Steps Can be tsken to lessen these rlsks. ACHIEVEMENTSAND PERFORMANCE The Board of Trustees are pleased to state thatthe Charlty has contlnued wlth Its prlnclpal actlvltles. The Chalr and executive trustees have contlnued thelr roles well with positive feedback from members. Three Successful In person events have been held and we have continued to raise money and donate to charltable cause5 as delalled In the Income statement. Trustees arranged an online vlewing of the podcast Illmed last yearfor members. FINANCIAL REVIEW Resirves Pollcy It15 the pollcy ol the Chartyto malnlain a General Fund at a levelwhlch provldes suttlclent funds to cover management. adminlstralion. and support cosls. Accountlng and reportlng re$ponslbllltles The trustees are responsible for preparlng the Annual Report and the accounts In accordance wlth applicable law and Unlled Kingdom Accountlng Standards Iunlted Klng¢Jom GenerallyAccepted Aceountlng Piacticel. The law applicable to charitie5 in England and Wales requires the trustees to prepare flnancial statements for each financlal perlod whlch give a true and lalrvlew ot the state of affalrs of ltte Charity and of the Incoming resources and the appllcatSon ol resources ofthe Charltyfor the perlod.The trustees are responslble IOT keeping proper accountlng records which dlsc105e wlth reasonable accuracy at anyglven tlme the flnanclal posltlon of the Charltyand enable them to ensure that the accounts complywlth the Charllles Act 2011, the Charlty (Account5 and Reports) Regulatlons and Ihe provlslon of the Constltutlon. They afe also responsible for safeguardlngthe assets of ihe Charlty and hence tortaking reasonable steps forthe preventlon and detectlon of frau(J and other irregularllies. Chairperson Secretary INDEPENDEMf EXAMINER'S REPORT TO THETRUSTEES OF NASSERPURIA MEMON UK We ieport on the accounts ofthe Trusttorthe year ended 31 March 2025 whlch are set out in Pages 4t0 9. Respectlve respoftslbllllies ottrustees and examiner The charlty's trustees are responsible for the preparalion of the accounts. The charitys trustees considerthat an audit Is not requlred torthis yearundei sectlon 144121 of the Charitles Act 2011 (the 2011 Act), and that an Independent examlnation is needed. Itls our rn$ponslblUty to: I, examlne ihe account5 under sectlon 145 of the 2011 Act; to follow the procedures laid down in the General Dlrecllons given bythe Charlty Commissloner under sectlon 14515llbl of the2011Act;and 3. to stale whether partlcuiar matters have come to our attentlon. Bajls of Indepfyndènt •xamlnefs ststemenl Our examinatlon was cairled oul In accordance wlth the General Dlrections glven by the Charlty Commissloner. An examlnalion Includes a review ofihe accountlng records kept by the charlty and a comparlson of the accounts presented with those records. It also Includes conslderatlon of any unusual Items or d15closures in the accounts and 5eeklng explanations from you as trltstees eon¢ernln8 any such matters. The procedures undertakèn do noi provlde allthe evldence thatwould be requlred In an audlt, and onsequently, no oplnlon Is glven as io whether the accounls present a Irue and falTvlew' and the report Is limlied to Ihose matter5 set out In the statement below. IndependentexamlneV$ itatemont In the course of oui examlnatlon, no matter has come to ourattentlon.. whlch gives us reasonable cause to belleve that In. any materlal respect, the requlrements to keep accountlng record5 In accoidance wlth sectlon 130 of the 2011 Act, and to prepare accounts whlch accord with the accouniing records and to comply wtth the accountlng Tequlrements ol the 2011 Act have not been met. or, to whlch, In oui oplnlon, attention should be drawn In orderto enable a pioper understandlng ofthe accounts to be reached. Azhary Chartered Accountant5 85 Great Portland Street London WIW7LT NASSERPURIAMEMON UK INCOMEAND EXPENDITUREACCOUNT FDR THE YEAR ENDED31 MARCH2025 Not•$ Nembershlp Fees recelved Zakat Sadaqha l LlllahlFidya Specillc Donatlonsio Restricte¢ Funds Gift Ald Ciaimed123124 & 241251 Qurbani Gr05s Renlal Income Eveni Contrlbutlon 9.074 61,635 1,682 3,349 29.228 1.710 15,080 140 121.898 6,170 77,435 1,300 11,872 26.300 2,115 12.683 17 137.875 Expons¢sand Donatlons SaiJaqhalLlllahlFidya Speclflc Donatlons from Re5trlcied Funds Grants fvlade Irom Charltsble Funds Qurbanl Meetlngs & Events Zakat Dlsbursed Cemetsry rnalntenance GeTher81 Property Expenses- man8gemeTrl & Se￿Ce char8e5 General andAdmlnlstr*fve Expenses 1,682 1.300 11,872 5,799 2,IlS 8,087 77,435 756 6.327 594 15,730 1.710 7.900 61,635 756 6,216 818 iU,286 Ex¢eg8 of Income o¥•r¢xpendlQur• .102 23,590 Allo¢4tlon ol(tental Income Educaiional Development Fund Medical Fund Humantarlan Fund Communlty Development & Rellef Buiial Fund Piopetyslnklng Fund 1,250 1,250 1,250 1.250 500 500 I,SC#) 1,500 1.5CKI soo soo fj.ooo 5.500 Amlmlmum of eo%of lh• netr•ntsllnciKn•lsdlstrlbul•dto CharltslA• Funds In Unewlth o$suranc•sgivento the Property Fund Donors. Exces$ of Incomè ov•r expendfftureafterallocatlon of tental Income 16.102 19,090 *Restrbct•d Funds are donatlom madetowaTds a specffic charltable cause asllrected bydonors. NASSERPURIAMEMON UK BALANCE SHEET As at 31 MARCH 2025 2025 2024 Flx¢d Assets Brookwood Cemetery 402 Cutmore Ropeworks 12,677 145,925 158,602 12.677 145.925 ISB.802 Cash at bank DebtOfS: Glft Aid Recelvable Accrued rentsl Income Event Deposit Prepald 96.383 111.971 29,228 1,098 126,251 113.069 rrn Zakat 2024 Pending Transfer Fldyalsadhaqa 2024 Pending Transfer Memb8ishlp202412025 Prepald 7,898 600 6n 9,170 N•t Curr•nt Ass•ts 126,251 103.899 Total Assets Lw ￿rrent Ll•bllltl•s 284.853 261501 Repr•sert•d by: GeMr•l Fund 72,403 43,780 M•dlc•l Fund 9,443 12,004 S.575 6,575 Mèmbers 8urlal Reserv io 16,805 16,805 Educ onal Deve ment Fu li 13,173 13,383 umanhrlan Rèllef Fund 12 6,748 Communl Develo Th￿nt & Rèllef 13 11,281 12.031 Pro Slnkln Fund 14 3,500 3,000 145.925 14S,925 261501 NASSERPURIA MEMON UK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED31 MARCH2025 For24125 the Gross Rental Income and Expenditure rtlatingto the property have been Includet1 Inlhe Income and Expenditure Statement The followingeMpiaSn5 the comparlson with pvevlous ye8r: Rentallncomolrom402C.irtmor¢ Rolle%Yotks Gross Rent recelved Insurance ManaEement Fee SeNlce Charges- Biockmanagement Ground Flent Sublet Reglstratlon L8111ngsAdmlnfe¢ RgpaSrsto property 15.OAO 12,683 449 356 1.153 3.285 200 150 2.439 200 1.680 1.000 6,218 Notrentalln¢omo 6.357 Alio¢•tlonof R•ntslln¢om• Educatlonal Development Fund Medl¢81 Fund H4Jmantadan Funl CommunltyDeveltspment& Builal Fund Properryislnklng Fund GBneralFund 1,250 1.250 1.250 1,250 500 i.soo 1,500 1.500 50D 857 8.864 6.357 ¢On¢In￿￿LIabI1ty.Thl Prop•rtyM4naws•fth?Oioek havolNmaity nollll•dthe¢K)olallabllltyoltlSAeO.00 for lThataUatlon ol Flr• Saf•ty M•awr•• In th• •ppuC￿￿￿￿nd•IIh• GgV¢rnrn•ntBulldl￿sthtyFUn1 IBSFI hnot approved. 2 Speellle Don4lloM.'Theso are don8fjons towards speclflcappeals Included In the Income an¢ Expfrnllture *aiement. For24125thpsearè Included as DonatloTrslnthe IKomè?nd Expondltuie Statement. Spa¢llk Donallon$: MedicalAld lor Palesunlans HooiAcademySponsor5hlp Shazad Yaseen Foundation Moroceo Earthquake￿pea1 Islamic Rellel Libya Aood Mambrtsi Borehole NMJ-Msa Hotmeal 8lrds oi Paradlse Hounslowmosque 3,487 2,795 2,146 1.745 1,250 450 2770 io 250 3,519 11,872 3 GoneralandAdmln EXP￿Se$ aremade upofthefollowl#& 2025 Subscriptlons IGDPA Fees & MCB Feeslpef aTrnum Moblie Phone Bankcharges Sumupserviee Charges Accouniingexpense SO￿are 285 135 58 358 43 351 62 60 818 4 Aliocallon of Ex¢essol Income o¥er Erpondrture General Fund Medl¢￿ Fund Burlal Fund Educatlonal Development Fund Humanllarlan Reifjef Fund Communltyoevelopment & ReU•f 3,000 3.000 18,090 S Sadaqhol UllahlFldy• Open Klichen BlitJ$ ol Paradlse Mumbiul Mombasa NMJ 1.012 300 io 1.300 1,682 1,300 Long Leasehold Property Freehold 8uilal Land T•nA1bl? Flx•dA•Mts Total Coll As atlsiAprll 24 & 31st Maich2025 12,677 145,925 158,e02 Depreclatlon A5at 1St￿rI12024&3t 31 Ma￿h2o25 Noi Bookvalue At31 March 2025 Al 31 March 2024 12.677 145,925 145.925 158,602 158,602 12.677 7 OeneralFufMI 8aiance broughtlorward GWI Aid AllocatlDn trom Excess Incorne over Expeniiture Spent Baian¢e cn 43,780 29.228 38.062 628 72.403 43,780 Notès 8- 15 detsilthelncome allo￿ted tothe Funds. please see note 16for&ants rnade fromthese ￿j￿j$. P4edlcalFunO Balance broughllorward Allocaiion5from Ren¢al Income Aliocatlonfrom Excess Income over Expenditure Donaiion5 receweo Less-. Medlcalasslstafice Provlded.. MedlcalAld for Pale5tinlans MedScal Cllnlc Hoor Balance clf 12.(K14 7.504 1.500 3.000 2.SOD 1.500 12,004 Burfal Fund Balance wr Ailocatlonlrom Excess Incorne¢)verEypen(Jltuie Allocationlrom Rental Income Less.. qrants PrO￿ded.. Houn51owMosque Musllm Builal Fund Balancecrt 6,575 5,075 500 500 i.ooo 5.575 6,575 10 14emb•r¥Buv￿1 R•M 16,805 16,805 Thli Mseiv•f•prei¢nts m•mb•rs' C•DIr￿￿10n5lorth1lf1lUrt•I ¢oJts undw• Sth•rne dlstontlnu•d In 2003 11 EducqllonalOev•iopm•nt Fund alance brDught lorward Allocatlon from Renial In¢ome Ailocatlon Ifom Excess Income over Expendtture HoorAcademyStudent5 Spon50r5hlp Donaiions. Less.. Educallonalasslsiance provlded HoorAc8demySponsorhlp20siudeThts.' Lote Tree Natlonalzakat Foundation Balance crt 13.383 1.250 8,883 i.soo 3.000 2,770 3,230 soo 13,173 13,383 12 Humanltarlan R•llelFund Balance broughtfotward Ailocaiion Iiom Refital Income Alloc￿0￿ fiom Excess IncorneoverExpendlture Less.. Hurnanllailana55iSt8nce wovld*d Musllm Hand5- O￿Tr Klichen Mombasa N NMJ-Msa Hotmeal Palestlne- Restle55 Beings Balance crt 1,250 1,500 3.000 1,000 I,ooo 1.000 500 6,748 13 ComunltyDeveiwm•nt&Roi 8alance bir All￿atIon from Excesslncome ovtrrExpendlture Ailocatlonfrom Rental Income G￿￿t$ pro￿￿8d.. Dartford Islamlc Souihgète Masjid Pottery Bar Isiamlc Centre Milton Keyrb•s Ba￿¢1 clt 12.031 9.031 3.000 1.250 500 500 500 500 11,281 12,031 14 PropertygnklniFund 8alance cn Auocatlonfiom Rertal Income Bal8nce cn 3.000 2,500 500 3.500 3,000 IS Prop•rtyFwd Balance bn&¢lf 145,925 14S,925 262.601 18 Gfantl Madefrorn Charfiabh Fun4t M•dltal Fund Medlcal Aldfoi Pglestlnlans Medlcal Cllnk Hoor 2,$00 1.500 872 Hum•rthrlan AeUgfFund Morocco Earthquake: Shazad Yaseen Foundatlon Llby8 Earthquake.. Islamlc Rellel Mambrul Boreholè Hoi MealML*llb83a Opon Kltchen Mombasa NMI Palestlno Rostle38Beln8s 536 436 750 500 1,000 1.000 1,000 500 Edu¢atlonalDe¥•lopm•ntFund HoorAcaOemySpon3orshlp ￿StudentS. Lot6 Treè NZF-Women'5 edu¢atlDn 3,230 500 500 3,205 National Burlal Fund Houn51ow Mosqu$ 500 CommunltyDevelopmenl& Relkf Dartlold Islamic Sourhgaie Ma$lld Potters Bar Islamlccentre Mllton Keynes 500 500 500 500 1&730 17 GIft￿.d for23124 of £16.590 and 241250f£1I637.￿JwaS cialmed and received atterthEyearend. Th15 afflountha5 beenadded tothe GenEFalFund.