CHARITY REGISTRATION NUMBER 1182301 IMDAD FOUNDATION UK FINANCIAL STATEMENTS 31 MARCH 2025
IMDAD FOUNDATION UK
FINANCIAL STATEMENTS PERIOD TO 31 MARCH 2025 CONTENTS PAGE
Trustees Annual Report 1-3 Independent Examiners Report 4 Statement of Financial Activities 5 Balance Sheet 6 Notes 7-8
IMDAD FOUNDATION UK
TRUSTEES ANNUAL REPORT PERIOD TO 31 MARCH 2025
The Trustees have pleasure in presenting their report and the unaudited financial statements of the Charity for the period to 31 MARCH 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name IMDAD FOUNDATION UK
CHARITY REGISTRATION number 1182301
Registered office: 9 TYLNEY CLOSE, BIRMINGHAM, B5 7ND
THE Trustees
The Trustees who served the charity during the period were as follows:
MASOOD UL HASAN ZIA UR RAHMAN NIMANI AAMIR HASAN
Charity Accountants
Fusion Accounting Ltd 398A East Park Road, Leicester, LE5 5HH
STRUCTURE, GOVERNANCE AND MANAGEMENT
IMDAD FOUNDATION UK is a charitable incorporated organisation (CIO) governed by its constitution dated 4[th] MARCH 2019 and was registered with the Charity Commission on the 4[th] of MARCH 2019.
OBJECTIVES AND ACTIVITIES
The objectives of the organisation, as set out in its governing document are:
(1) to relieve financial hardship, distress and suffering among poor people, widows, and other people in need by means of, but not exclusively, making grants or loans for providing or paying for items, equipment, services and facilities, including the provision of food, water and clothing, costs for medical treatment and costs for attending school for the benefit of the said persons;
(2) to advance the religion of Islam, by means of, but not exclusively, promoting the teachings and tenets of Islam via the assistance in the provision of facilities for Islamic education in accordance with the teachings of the Quran and Sunnah of the Prophet Muhammad (peace and blessings be upon him) as interpreted by the Ahle Sunnah Wal Jamaah school of thought.
ACHIEVEMENTS AND PERFORMANCE
During the year, the trustees delivered a multitude of projects that furthered the aims of the charity and delivered public benefit. Among the achievements were:
-
•Food and Meal Distribution to over 13,000 needy people
-
•Construction of 35 water wells benefitting over 1,500 families
-
•Establishing 165 water hand pumps benefitting over 2,800 families
- 1 –
IMDAD FOUNDATION UK TRUSTEES ANNUAL REPORT (continued) PERIOD TO 31 MARCH 2025
ACHIEVEMENTS AND PERFORMANCE (continued)
•Distribution of 70 wheelchairs for the disabled
•Construction of 2 mosques in Pakistan
•Renovations of several mosques
•Distribution of 1,300 Qurans
•Conducting 60 Goat Sadaqas in Pakistan benefiting over 360 families
•Grants to over 75 families to support marriage costs, medical costs, housing repairs and necessities
PUBLIC BENEFIT STATEMENT
The trustees have considered the general guidance on public benefit issued by the Charity Commission and has taken due regard of that guidance. The trustees consider that they are satisfied that the charity’s activities relieve financial hardship and advance Islam for the benefit the public.
FINANCIAL REVIEW
The trustees secured income of £78,682 during the period. The expenditure during the period was £68,034 of which £67,044 were grants for charitable projects. This generated a surplus of £10,648. At the end of the period the charity held £18,851 in reserves for future charitable expenditure.
PLANS FOR FUTURE PERIODS
Future plans are to continue to deliver the financial relief projects to benefit the poor and needy and supporting Islamic projects.
RESPONSIBILITIES OF THE TRUSTEES
The charity's trustees are responsible for preparing the Trustees Annual Report and the 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 trustees to prepare financial statements for each financial 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 of the charity for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material
- 2 –
IMDAD FOUNDATION UK TRUSTEES ANNUAL REPORT (continued) PE�ODT031MARCH2�5
RESPONSIBILITIES OF THE TRUSTEES (continued)
-
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 operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993 and the Charity (Accounts and Reports) Regulations 2008. The trustees 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.
APPROVAL
The report was approved by the Trustees on 22/01/2026 and signed on their behalf by ~~c�~~
MASOOD UL HASAN Trustee
- 3 -
IMDAD FOUNDATION UK INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31st MARCH 2025.
Responsibilities and basis of report
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is sufficient for external scrutiny.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, 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 accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no material matters have come to my attention 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 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 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 accounts to be reached.
M Suleman 22/01/2026 Principal Accountant Fusion Accounting Ltd, 398A East Park Road Leicester LE5 5HH
-4-
IMDAD FOUNDATION UK
STATEMENT OF FINANCIAL ACTIVITIES (SOFA) PERIOD TO 31 MARCH 2025
| Total Funds | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Period to | Total | ||
| Funds |
Funds | 31 Mar 25 | 31 Mar 24 | ||
| Note | £ | £ | £ | £ | |
| INCOME from | |||||
| donations and legacies | 78,682 | - | 78,682 | 52,538 | |
| charitable activities | |||||
| other trading activity | |||||
| Investment income | |||||
| Other income | |||||
| Total | 78,682 | - | 78,682 | 52,538 | |
| EXPENDITURE | |||||
| on raising funds | - | - | - | - | |
| charitable activities | 68,034 | - | 68,034 | 47,334 | |
| other expenditure | - | - | - | - | |
| Total | 68,034 | - | 68,034 | 47,334 | |
| Net Income before Tax | 10,648 | - | 10,648 | 5,204 | |
| Tax payable | - | - | - | - | |
| Net income after Tax | 10,648 | - | 10,648 | 5,204 | |
| Net gains/losses on assets | |||||
NET INCOME |
10,648 | - | 10,648 | 5,204 | |
| Transfers between funds | |||||
| - | - | - | - | ||
| Net movement in funds | |||||
| - | - | - | - | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 8,203 | - | 8,203 | 2,999 | |
| Total funds carried | 18,851 | - | 18,851 | 8,203 | |
| forward |
-5-
IMDAD FOUNDATION UK BALANCE SHEET PERIOD TO 31 MARCH 2025 Total Funds Perlod to 31 Mar 25 Unrestrf¢ted Restrfcted Funds Funds Total 31 Mar 24 Not• FIXED ASSETS Tangible fixed assets CURRENT ASSETS Cash in hand and bank 19,601 19,601 10,453 Total 19,601 19,601 10,453 LIABILITIES Cr8ditors falling du8 wlthin 4 one year 750 750 1250 Net current assets Total assets less currenl liabilities 18,851 8,203 Total Net Assets 18,851 8,203 The funds of the charlty Unrestricted funds Restricted funds 18,851 8,203 Total 18,851 8,203 These accounts were approved by the Trustees on 2210112026 and signed on their behaw by MASOOD UL HASAN Trustee
IMDAD FOUNDATION UK
NOTES TO THE FINANCIAL STATEMENTS PERIOD TO 31 MARCH 2025
1. ACCOUNTING POLICIES
a) Basis of accounting
The accounts 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 with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011.
The new accounting policies are relevant to the size and nature of the charity's income for the period.
The change in accounting policy has only resulted in minor non-material differences arising. As such no requirement to restate prior or current year figures has arisen.
The charity constitutes a public benefit entity as defined by FRS 102.
b) Fund accounting
Unrestricted funds are general funds that are available for use at the trustees' discretion in furtherance of any of the objectives of the charity.
Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose and the restriction means that the funds can only be used for specific projects or activities.
c) Incoming resources
Voluntary income, including donations, gifts and legacies and grants that provide core funding or are of a general nature, are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract or where entitlement to grant funding is subject to specific performance conditions. Grant income included in this category provides funding to support programme activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
d) Resources expended
Expenditure is recognised when a liability is incurred. Funding provided through contractual agreements and performance related grants are recognised as goods or services are supplied. Other grant payments are recognised when a constructive obligation arises that results in the payment being an unavoidable commitment.
Costs of raising funds are those costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.
-7-
IMDAD FOUNDATION UK
NOTES TO THE FINANCIAL STATEMENTS (continued) PERIOD TO 31 MARCH 2025
2. Staff Disclosures
There were no staff employed by the organisation during the year. No staff received remuneration above £60,000 during the period.
3. LIABILITIES: Amounts falling due within one year
£
Trade creditors
Accountancy & Examination Fees for 2025 750
===== TOTAL 750
4. CONNECTED PARTY TRANSACTIONS
There were no payments made to trustees or connected person during the period.
-8-