SHADE OF MERCY FOUNDATION
TRUSTEES' REPORT & FINANCIAL STATEMENT
FOR THE YEAR ENDED 31ST JULY 2025
CHARITY REGISTRATION NO: 1179350
SHADE OF MERCY FOUNDATION
CONTENTS
| Page | |
|---|---|
| Trustees and Professional Advisors | 1 |
| Trustees Report | 2 |
| Accountants Report | 3 |
| Receipts and expenditure account | 4 |
| Balance Sheet | 5 |
| Notes to the accounts | 6 |
SHADE OF MERCY FOUNDATION
TRUSTEES AND PROFESSIONAL ADVISORS
CHAIR: Zeina El- Debs TRUSTEES: Sarah Harb Sima Khayat Aasiya Ahmed BUSINESS ADDRESS: 116 Bolshaw Road Heald Green Cheadle SK8 3PD United Kingdom BANKERS: Al Rayan Bank Plc P O Box 12461 Birmingham B16 6AQ ACCOUNTANTS: Zaheer and Company 63 Kingsway Burnage Manchester M19 2LL
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SHADE OF MERCY FOUNDATION
TRUSTEES REPORT
Treasurers Responsibilities
Charity law requires the trustees to prepare statements of accounts for each financial year. In preparing those financial statements, the trustees are required to:-
select suitable accounting policies and apply them consistently
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make judgements and estimates that are reasonable and prudent
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prepare the financial statements on the going concern basis unless it is in appropriate to presume that the trust will continue to operate.
The trustees are responsible for keeping proper accounting records which 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 Charity (Accounts and Audit) Regulations 1995.
Mrs. Zeina Abdul Sattar El-Debs Chair person
Date:
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INDEPENDENT EXAMINER’S REPORT
TO THE TRUSTEES OF SHADE OF MERCY FOUNDATION
I report on the accounts of Shade of Mercy Foundation, registered charity number 1179350 for the accounts period ended 31st July 2025 which are set out on pages 4-6
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The charity's trustees are responsible for the preparation for the accounts in accordance with the requirement of the Charities Act 2011 (''the Act''). The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts (under section 145 of the 2011 Act)
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to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Act); and in accordance FRS 102 SORP
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to state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT:
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
INDEPENDENT EXAMINER’S STATEMENT:
In connection with our examination, no matter has come to my attention;
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(1) which gives me reasonable cause to believe that in any material respect the requirements
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. to keep accounting records in accordance with section 41 of the Act; and
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. to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mr. Farroukh Zaheer (FCCA) Zaheer and Company
Chartered Certified Accountants and Registered Auditors 63 Kingsway Burnage Manchester M19 2LL Date:
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SHADE OF MERCY FOUNDATION RECEIPTS AND EXPENDITURES ACCOUNT FOR THE YEAR ENDED 31ST JULY 2025
| Notes RECEIPTS 1 EXPENDITURES 2 NET INCOME / LOSS FOR THE YEAR BALANCE BROUGHT FORWARD BALANCE CARRIED FORWARD |
2023-24 £ £ £ Restricted Un-restricted - 36,555 70340 - 36,555 70,340 (48,777) (56,609) - (48,777) (56,609) - (12,222) 13,731 46,744 33013 - 34,522 46,744 2024-25 |
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SHADE OF MERCY FOUNDATION BALANCE SHEET FOR THE YEAR ENDED 31ST JULY 2025
| Notes CURRENT ASSETS Cash at bank and in hand 3 CURRENT LIABILITIES Creditors 4 NET CURRENT ASSETS NET ASSETS CAPITAL AND RESERVES Reserves b/f Income of receipts over expenditure for the year |
£ Restricted - - - - - - - - - |
£ £ 35,782 35,782 1,260 1,260 34,522 34,522 46,744 (12,222) 34,522 2024-25 Un-restricted |
£ £ £ Restricted - 46,922 - 46,922 - 178 - 178 - 46,744 - 46,744 - 33,013 - 13,731 - 46,744 2023-24 Un-restricted |
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I Approve these Accounts and confirm that I have made available all the information and explanation for their preparation.
Zeina El- Debs
Date:-------------------------------
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SHADE OF MERCY FOUNDATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST JULY 2025
| Note: 1 Restricted Un-restricted Donations - 31,890 Charitable Income - 4,665 - 36,555 Income from grants and donations were accounted for on a receipt basis. Note: 2 Restricted Un-restricted Telephone & Internet - 216 Charitable Expenditure - 44,293 Educational resources - 859 Accountancy fee - 586 Wages & Salaries - 2,766 Legal and Prof - 57 - 48,777 Note: 3 Bank 35,782 35,782 Note: 4 Accruals 975 Other Creditors 284 1,260 2024-25 |
2023-24 67,071 3,269 70340 189 50,199 3,015 548 2,608 50 56,609 46,922 46,922 435 (258) 178 |
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