## **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
Page 1
## **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
* make judgements and estimates that are reasonable and prudent
* 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:
Page 2
**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:
- examine the accounts (under section 145 of the 2011 Act)
- 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
- 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;
- (1) which gives me reasonable cause to believe that in any material respect the requirements
- **.** to keep accounting records in accordance with section 41 of the Act; and
- **.** to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or
- (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:
Page 3
## **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**|
|---|---|
Page 4
## **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**|
|---|---|---|---|
I Approve these Accounts and confirm that I have made available all the information and explanation for their preparation.
## **Zeina El- Debs**
Date:-------------------------------
Page 5
## **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|
|---|---|---|
Page 6