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2025-09-29-accounts

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

Company registration number 11315334 (England and Wales) Charity registration number 1180288 (England and Wales)

HAAYA FOUNDATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Suhel Miah - Trustee and Director
Pasha Safdar - Trustee and Director
Seema Minhas - Trustee and Director
Harun Rashid Khan - Trustee and
Director
Mohammad Abul Kalam - Trustee and
Director
Mohammed Imran Hamid - Trustee
and Director
Country of incorporation United Kingdom 11315334
(England and Wales)
Charity registration England and Wales 1180288
Registered office 4-6
Hanworth Road
Hounslow
England
TW3 1UA
Independent examiner AGP Consulting
Q West
Great West Road
Brentford
TW8 0GP
Accountants AGP Consulting
Q West
Great West Road
Brentford
TW8 0GP

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

CONTENTS

Page
Report 1 - 5
Independent examiner's report 8
Statement of financial activities 6
Statement of financial position 7
Notes to the financial statements 9 - 17

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees present their annual report and financial statements for the year ended 30 September 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 3 to the financial statements and comply with the charity's governing document, the Companies Act 2006 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 2019)".

Objectives and activities

The Charity is led by six Trustees and supported by a team of over 20 committed volunteers who play a crucial role in running our programmes and taking care of the daily operations of the organisation.

Education

Education sits right at the heart of our work. We offer Islamic learning for both children and adults through our Saturday Islamic School, Evening Madrassa, and weekly classes covering the Qur'an, Arabic, Fiqh, and broader Islamic studies. We pay special attention to supporting new Muslims and anyone looking to deepen their understanding of Islam.

New Muslim Circle

Our New Muslim Circle offers practical advice, friendship, and personal support for anyone embracing Islam. Weekly sessions cover the essentials of prayer, purification, introductory Arabic, daily supplications, and the dayto-day practicalities of Muslim life. During the year, we also held a Reverts' Winter Luncheon, giving participants a warm space to form friendships and feel genuinely connected to the wider Muslim community.

Friday Halaqah

Our weekly Friday Halaqah draws attendees of all ages for short Islamic talks, open discussions, and Q&A sessions. Beyond the learning, the programme helps weave our community closer together by giving worshippers a chance to meet, talk, and support each other.

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

YOUTH ACTIVITIES

Supporting young people remains one of our top priorities.

Friday Youth Hub

The Friday Youth Hub offers a safe, friendly space where young people can hang out, play sports, and learn from positive mentors in an Islamic environment.

The Night is Young

Our main overnight programme brings together spiritual reflections, team challenges, and recreational activities, helping young people build their faith while making strong, lasting friendships.

Fajr Knights

This two-week initiative motivated children and young people to build the habit of praying Fajr at the mosque through active mentoring, encouragement, and friendly group challenges.

Be Like Muhammad

Spread over sixteen weeks, this programme walked children through the life and character of Prophet Muhammad, guiding them on how to live out his teachings in their daily interactions.

Mother & Child Group Relaunch

Since its relaunch, the Mother & Child Group has grown significantly and now serves more than 50 members. Activities have included educational outings, outdoor family events, and a weekly Forest School run in partnership with Chiswick House. Looking ahead, new additions will include women-only swimming sessions, a legal advice clinic, and a family mediation service.

Boxing & Fitness club

Our Boxing & Fitness Club continues to expand, building physical health, personal confidence, self-discipline, teamwork, and resilience through structured coaching sessions.

Young Mu'mins' Madrassa

Young Mu'mins' Madrassa currently supports around 70 children across eight classes, guided by ten dedicated teachers and volunteers. The curriculum focuses on Qur'an reading, Qa'idah, Islamic Studies, and Du'as, with a strong focus on good character, Islamic values, and personal growth.

SEN Provision

Our dedicated SEN team continues to make Islamic education inclusive and accessible. Through specialist teaching resources, multi-sensory activities, peer support, and individualised plans, we make sure every child can learn and grow in their faith regardless of their individual needs.

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

COMMUNITY ENGAGEMENT

HMP Onley

We continued our support for Muslim prisoners at HMP Onley in partnership with the prison chaplaincy team, providing Eid meals and gifts. Over the last three years, we have distributed Ramadan food packs, hundreds of warm Eid meals, and more than 300 boxes of Mithai, helping inmates stay connected to their faith and community.

Community BBQ

Our Community BBQ brought together local neighbours, volunteers, and supporters to see what the Centre has to offer through family entertainment, sports, activities for children, and casual conversation.

Youth Careers Event

Partnering with the UKIM West London Islamic Centre, we supported a careers event attended by over 100 young people, giving them direct access to advice and guidance from professionals across a wide range of fields.

Visit My Mosque

Taking part in the national Visit My Mosque initiative, we welcomed visitors from across Hounslow for guided tours, open conversations, and light refreshments, helping build mutual respect and stronger ties between local communities.

Build Your Wealth & Your Faith

We held a practical seminar on Islamic finance, ethical investing, and personal financial management in partnership with Saturna, Wahed, Nester, IFG, and the Riba Free Foundation.

A Healthy Ramadan

Working with BIMA, Muslim Medics, and the Muslim Doctors Association, we ran a health awareness campaign during Ramadan. This included providing continuous glucose monitors for diabetic participants so they could fast safely and monitor their health effectively.

International Relief

Through our long-standing partnership with Muslim Aid, Haaya Foundation continues to direct Zakat, Sadaqah, and Fitrana contributions toward international relief work and development projects across the globe.

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Achievements and performance

In a relatively short period, Haaya Foundation and Hounslow Muslim Centre have become trusted, welcoming, and respected parts of local life, serving the diverse needs of people across the area.

With the backing of dedicated Trustees, Imams, staff, volunteers, and local partners, the Charity has steadily expanded both the quality and scope of its work. This includes expanded opportunities for worship, education, youth development, family support, health initiatives, and overseas humanitarian assistance.

Every initiative delivered throughout the year reflects our commitment to serving people with care, empathy, and sincerity. Whether that means guiding a new Muslim, inspiring a teenager, offering educational support, helping families through tough times, or responding to international emergencies, our aim remains constant: to serve for the sake of Allah and bring genuine benefit to society.

OUR COLLECTIVE MISSION

From the beginning, our vision has been to build a service-minded Masjid and Community Hub in the heart of Hounslow that welcomes everyone, regardless of background or belief.

By the grace of Allah, and through the hard work of our Imams, Trustees, volunteers, and supporters, that vision is turning into reality every day. Each week, thousands of people make use of the Centre’s religious, educational, social, and welfare services.

Looking ahead, our main aspiration is to build a modern, purpose-built, and environmentally sustainable Masjid

and Community Centre that can serve the growing needs of future generations.

This new facility will offer expanded prayer areas, dedicated classrooms, spaces for young people, welfare services, and social infrastructure, ensuring Haaya Foundation can support the community for many decades to come.

Our core purpose remains clear: to empower people to reach their spiritual, educational, social, economic, and cultural potential, inspiring them to be active, compassionate, and responsible members of society.

Grounded in the teachings of the Qur'an and the Sunnah, we remain dedicated to holding up faith, strengthening families, serving our neighbours, and putting the Islamic principles of compassion, justice, integrity, and service into practice every day.

As our community grows, so does our responsibility. We are committed to extending our reach, creating relevant new services, and responding thoughtfully to the changing needs of the generations ahead.

We firmly believe that strong, faith-based organisations play an essential role in building resilient neighbourhoods, bringing communities together, and creating lasting positive change. With the continued support of our volunteers, donors, partners, and local community, we look forward to the next chapter of Haaya Foundation's journey, Insha'Allah.

Financial review

The results for the Period are set on page 4.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

The main risk is the shortfall in funding. All the funds are from donations and interest free loans. The Trustees continue to secure further donations to cover the future operating cost of the mosque.

Structure, governance and management

The charity is a company limited by guarantee. The charity is governed by its Memorandum and Articles of Association and managed by a board of Trustees.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Suhel Miah - Trustee and Director Pasha Safdar - Trustee and Director Seema Minhas - Trustee and Director Harun Rashid Khan - Trustee and Director Mohammad Abul Kalam - Trustee and Director Mohammed Imran Hamid - Trustee and Director

The trustees are not remunerated for their services to the charity.

The trustees do not have any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

All administrative tasks were carried out by the trustees, who are also the key management personnel of the charity.

The report was approved by the Board of Trustees.

Seema Minhas - Trustee and Director Trustee Dated: 28 July 2026

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
2
331,288
172,355
Investments
4
85,113
-
Total income
416,401
172,355
Expenditure on:
Raising funds
5
-
1,060
Charitable activities
8
132,994
699
Other expenditure
12
10,747
-
Total expenditure
143,741
1,759
Net income and movement in
funds
272,660
170,596
Reconciliation of funds:
Fund balances at 1 October
2024
1,046,213
648,313
Fund balances at 30
September 2025
1,318,873
818,909		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
503,643
225,161
164,715
85,113
49,166
-
588,756
274,327
164,715
1,060
-
4,425
133,693
84,773
3,196
10,747
88,517
-
145,500
173,290
7,621
443,256
101,037
157,094
1,694,526
945,176
491,219
2,137,782
1,046,213
648,313		 Total
2024
£
389,876
49,166
439,042
4,425
87,969
88,517
180,911
258,131
1,436,395
1,694,526

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

STATEMENT OF FINANCIAL POSITION

AS AT 30 SEPTEMBER 2025

Notes
Fixed assets
Tangible assets
13
Investment property
14
Current assets
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within
one year
16
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after
more than one year
17
Net assets
The funds of the charity
Restricted income funds
18
Unrestricted funds
19		 2025
£
£
934,589
1,133,985
2,068,574
12,751
389,025
401,776
(11,851)
389,925
2,458,499
(320,717)
2,137,782
818,909
1,318,873
2,137,782		 2024
£
£
933,918
833,985
1,767,903
2,558
250,062
252,620
(21,780)
230,840
1,998,743
(304,217)
1,694,526
648,313
1,046,213
1,694,526

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 28 July 2026

Seema Minhas - Trustee and Director

Trustee

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HAAYA FOUNDATION

I report to the trustees on my examination of the financial statements of Haaya Foundation (the charity) for the year ended 30 September 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 in order to enable a proper understanding of the financial statements to be reached.

Faroque Ahmed BA (Hons), FCA, BFP

AGP Consulting Chartered Accountants Q West Great West Road Brentford TW8 0GP

Dated: 28 July 2026

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE TRUSTEES OF HAAYA FOUNDATION

1 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and gifts 331,288 172,355 503,643 225,161 164,715 389,876

3 Accounting policies

Charity information

Haaya Foundation is a private company limited by guarantee incorporated in England and Wales. The registered office is 4-6, Hanworth Road, Hounslow, TW3 1UA, England.

3.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

3.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

3.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

3 Accounting policies

(Continued)

3.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

3.5 Expenditure

A liability is recognised when either a legal or constructive obligation is identified. Irrecoverable VAT is classified in the same way as the transaction to which it relates.

Cost of generating funds are those incurred in attracting voluntary income, in particular donations and the cost of maintaining the charity's profile within the sector.

Costs relating to the running of the mosque are those directly incurred in performing these activities.

Governance costs include those costs incurred in the governance of the charity's assets and are primarily associated with constitution and statutory requirements.

Support costs comprises cost incurred directly in support of expenditure on the objects of the charity and allocated to the appropriate charity activities,

3.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings No depreciation Fixtures and fittings 33% - straight line Computers 33% - straight line

No depreciation is provided in respect of the charity’s freehold property. This is due to the fact that the expected useful life of the property is very long and the charity have a policy of a regular maintenance and repair, this cost is written off in the accounts as and when they are incurred so the property is maintained at a high standard, because of this, the trustees consider that the estimated residual value of the property is not materially different from its carrying value and as such any resulting depreciation charge would be immaterial and it is therefore not provided.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

3.7 Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

3 Accounting policies

(Continued)

3.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

3.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

4 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Rental income 82,900 48,392
Interest receivable 2,213 774
85,113 49,166

5 Expenditure on raising funds

Restricted Restricted
funds funds
2025 2024
£ £
Fundraising and publicity
Staging fundraising events 1,060 4,425
Support costs allocated to activities
Running of Total
Mosque
2025 2024
£ £
Bank charges 3,489 2,576
Printing, stationary and advertising 8,601 4,494
IT related expenses 2,674 1,525
General expenses 3,448 1,234
Telephone & Internet 1,082 883
Governance 7,200 4,800
26,494 15,512
2025 2024
Governance costs comprise: £ £
Audit fees 1,800 1,800
Accountancy 5,400 3,000
7,200 4,800

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

7 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 1,800 1,800
Depreciation of owned tangible fixed assets 592 640
8 Expenditure on charitable activities
Running of Running of
Mosque Mosque
2025 2024
£ £
Direct costs
Staff costs 70,202 43,940
Depreciation and impairment 592 640
Consultancy - 1,249
Repair and maintenance 6,121 391
Legal and professional 9,687 10,473
Light and heat 10,647 4,354
Insurance 3,128 2,851
Service cost on Qard Hasana (CJM) 699 3,196
Event costs 6,123 5,363
107,199 72,457
Share of support and governance costs (see note 6)
Support 19,294 10,712
Governance 7,200 4,800
133,693 87,969
Analysis by fund
Unrestricted funds 132,994 84,773
Restricted funds 699 3,196
133,693 87,969

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

10 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
12 12
Employment costs 2025 2024
£ £
Wages and salaries 69,901 43,647
Other pension costs 301 293
70,202 43,940

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

11 Taxation

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

12 Other

**Unrestricted ** Unrestricted
funds funds
2025 2024
Expenses relating to investment property
10,747 88,517
10,747 88,517

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

13
Tangible fixed assets
Freehold land
and buildings
Fixtures and
fittings
£
£
Cost
At 1 October 2024
933,113
5,067
Additions
-
404
At 30 September 2025
933,113
5,471
Depreciation and impairment
At 1 October 2024
-
4,955
Depreciation charged in the year
-
141
At 30 September 2025
-
5,096
Carrying amount
At 30 September 2025
933,113
375
At 30 September 2024
933,113
112
14
Investment property
Fair value
At 1 October 2024
Additions through external acquisition
At 30 September 2025		 Computers
£
3,652
859
4,511
2,959
451
3,410
1,101
693		 Total
£
941,832
1,263
943,095
7,914
592
8,506
934,589
933,918
2025
£
833,985
300,000
1,133,985

Investment property comprises a residential property. The fair value of the investment property has been arrived at on the basis of a valuation carried out at 3rd April 2020 by A T & G Chartered Surveyors, who are not connected with the charity. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

The trustees are in the opinion that the fair value of investment property has not changed since the last valuation in April 2020.

Freehold
15
Debtors
Amounts falling due within one year:
Other debtors		 2025
£
1,133,985
2025
£
12,751		 2024
£
833,985
2024
£
2,558

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

16 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
Creditors: amounts falling due after more than one year
Other creditors		 2025
£
674
600
5,777
4,800
11,851
2025
£
320,717		 2024
£
716
7,160
9,104
4,800
21,780
2024
£
304,217

17 Creditors: amounts falling due after more than one year

18 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At
Previous year:
At		 1 October
2024
Incoming
resources
Resources
expended
At 30
September
2025
£
£
£
£
648,313
172,355
(1,759)
818,909
1 October
2023
Incoming
resources
Resources
expended
At 30
September
2024
£
£
£
£
491,219
164,715
(7,621)
648,313

19 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 October Incoming Resources At 30
2024 resources expended September
2025
£ £ £ £
General funds 1,046,213 416,401 (143,741) 1,318,873

Docusign Envelope ID: FFD73FC4-93FC-87B8-801A-F68F373883CD

HAAYA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

19 Unrestricted funds (Continued)
Previous year: At 1 October Incoming Resources At 30
2023 resources expended September
2024
£ £ £ £
General funds 945,176 274,327 (173,290) 1,046,213

20 Related party transactions

Transactions with related parties

During the year the charity entered into the following transactions with related parties:

As at the period end the balanced owed to Hounslow Asian and African Youth Associations is £5,110 (2023: £5,110)