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2024-09-01-accounts

REGISTERED CHARITY NUMBER: 1183031

Report of the Trustees and

Financial Statements for the Year Ended 1 September 2024

for

Naz Legacy Foundation

Naz Legacy Foundation

Contents of the Financial Statements for the Year Ended 1 September 2024

Page
Report of the Trustees 1 t 5
o
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 t 13
o
Detailed Statement of Financial Activities 1 t 15
4 o

Naz Legacy Foundation

Report of the Trustees for the Year Ended 1 September 2024

The trustees present their report with the financial statements of the charity for the year ended 1 September 2024. The trustees have adopted the provisions of 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).

Page 1

Naz Legacy Foundation

Report of the Trustees for the Year Ended 1 September 2024

Objectives and activities

The Naz Legacy Foundation is a UK-based charity which seeks to promote excellence in education and positive integration into British society. The Foundation was established to continue the legacy of the late Naz Bokhari OBE. This Foundation has been set up by his family who wish to honour his life and good work. It hopes that like him, by promoting excellence in education and positively integrating in British society, we can all make an impact.

The Foundation has the mission of raising aspirations and promoting positive integration, which is enacted through programmes for public benefit.

Diversity Programme

The Diversity Programme provides a series of educational and cultural enrichment opportunities for young people from disadvantaged and minority backgrounds, including opportunities to learn about the rich heritage of diverse role models in Britain. The Programme aims to make young people aware of the positive contributions they can make to society.

Naz Bokhari Fellowship

A mentoring programme delivered to one young person at Ernest Bevin Secondary school in Tooting, where Naz had his headship.

Muslim Teachers Association (MTA)

The Foundation is incubating the MTA within the charity. The MTA was founded by Naz Bokhari over 40 years ago and the charity will support its relaunch.

Grant-Making Approach

A key tool by which the trustees will further the Foundation's Purpose is through the provision of small monetary grants to winners of the Naz Bokhari Fellowship.

Eligibility

All students at participating schools or colleges are eligible for consideration for a grant as part of the Award determination process. The Award will be used to support a student from the participating school or college who has: - Recently completed their A-level studies

Selection process

The Award will recognise those students who have exemplified the values of Naz Bokhari and the Foundation. Selection based on the above criteria is delegated to staff at participating schools/colleges on the basis that they know their students best. The Foundation ensures that the school staff involved in the selection process fully understand the criteria to be applied in the selection process and will ensure that such have been applied before confirming any Award, including the allocation of the funds.

Monitoring and Publication

It is the policy of the Trustees to monitor all grants made.

Recipients must be informed that the grant must be used for legitimate expenditure related to their academic and/or career aspirations. The Foundation will work with Award winners, as part of the wider support package, to help the recipients to use the funds to best effect to further their long-term aims. Recipients are required to report on how they have used the funds and how the financial support has helped them achieve their long-term aims. The Trustees also expect to receive copies of any published articles, papers or other outputs.

Contribution made by volunteers

The Foundation has been supported by its volunteers from its inception in 2012. The Foundation relies on its army of volunteers to support the high-profile interfaith events, the charity organises in Ramadan. We have a number of volunteers who support in the delivery of our Diversity Days and Interfaith events.

Diversity Programme

Page 2

Naz Legacy Foundation

Report of the Trustees for the Year Ended 1 September 2024

Our 2023/24 Diversity Programme began with a Diversity Day with the Royal Navy at HMS President. 60 young people from years 7-9 were able to build teamwork and leadership skills and learn about the diverse roles available in the Royal Navy. This was followed by a Diversity Day at Kensington Palace where young people explored diversity through history and discussed the importance of celebrating diversity in the UK.

This year we have also hosted Diversity Days at:

The Diversity Programme also provided a series of workshops on challenging hate and the importance of community building and civic participation as methods to achieve this - in increasingly polarised times it is crucial that conversations with young people on these topics continue.

The Diversity Programme has engaged with over 758 students directly so far.

Work Experience

Work experience placements were carried out with Historic Royal Palace who hosted ten students at The Tower of London.

In the past 12 months, the Foundation has made great strides towards its objectives. The Foundation has focussed on raising aspiration amongst young people through its Diversity Programme and has encouraged positive integration via work experience placements and the Diversity Programme.

Diversity Programme

The evaluation from beginning to end of the Diversity Programme produced the following key findings:

Page 3

Naz Legacy Foundation

Report of the Trustees for the Year Ended 1 September 2024

ACHIEVEMENT AND PERFORMANCE

Performance of fundraising activities against objectives set

The fundraising aim for the charity is to ensure it has enough funds available to continue the employment of its staff, run and develop its programme - both of these objectives have been met. We will also be fundraising over the next 12 months to increase the number of staff, capacity and programme delivery. We also aim to maintain reserve for six months of running costs.

Policies and procedures adopted for the induction and training of trustees The Charity has the following policies in place:

The charity's organisational structure and any wider network with which the charity works Trustees have delegated the running of the Foundation to the executive made up of four full time members of staff. Whilst trustees oversee the governance and finances of the Charity, the executive has been given the responsibility to look after the day to day running of the Foundation.

A description of the principal risks facing the charity

The Charity is in a reasonably good position currently, however, the biggest risk to the charity is the long-term impact of the economic uncertainty of the country. Staffing and turnover of staff is also a risk.

The charity has previously been dependent on philanthropic donations; however, the charity has increased its applications for grants and has also received a number of grants which has helped us diversify our income. Relationship with any related parties

The charity has no related parties.

Financial position

The charity is in a stable financial position.

The charity has a four-month reserve to ensure it is able to cover core costs and reassess its financial and organisational future.

The charity holds a reserve of £48,000.

The main source of funding for the charity in 2023/2024 was through charitable donations and grants to support the Foundation's programme.

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Page 4

Naz Legacy Foundation

Report of the Trustees for the Year Ended 1 September 2024

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1183031

Principal address

71 - 75 Shelton Street Covent Garden London WC2H 9JQ

Trustees

B Nasir I Sanaullah H Bokhari H Kaufman S Musa J Tim

Independent Examiner

David Payne FCA Turpin Barker Armstrong Allen House, 1 Westmead Road, Sutton Surrey SM1 4LA Approved by order of the board of trustees on 10th July 2025 and signed on its behalf by:

B.Nasir

........................................................................ Trustee

Page 5

Independent Examiner's Report to the Trustees of Naz Legacy Foundation

Independent examiner's report to the trustees of Naz Legacy Foundation

I report to the charity trustees on my examination of the accounts of Naz Legacy Foundation (the Trust) for the year ended 1 September 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can 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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do 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 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 accounts to be reached.

David Payne FCA The Institute of Chartered Accountants in England and Wales

Turpin Barker Armstrong Allen House, 1 Westmead Road, Sutton Surrey SM1 4LA Date: .............................................

Page 6

Naz Legacy Foundation

Statement of Financial Activities for the Year Ended 1 September 2024

1.9.24
Unrestricted
Restricted
Total
fund
fund
funds
Notes
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
148,196
33,020
181,216
Charitable activities
Grants Receivable
59,200
-
59,200
Other trading activities
2
9,524
-
9,524
Investment income
3
137
-
137
Total
217,057
33,020
250,077
EXPENDITURE ON
Raising funds
96,992
33,020
130,012
Charitable activities
Grants Receivable
2,504
-
2,504
Other
27,417
-
27,417
Total
126,913
33,020
159,933
NET INCOME
90,144
-
90,144
RECONCILIATION OF FUNDS
Total funds brought forward
234,353
-
234,353
TOTAL FUNDS CARRIED FORWARD
324,497
-
324,497
1.9.23
Total
funds
£
207,120
64,898
(23,693)
-
248,325
1,530
17,159
78,087
96,776
151,549
82,804
234,353

The notes form part of these financial statements

Page 7

Naz Legacy Foundation

Balance Sheet

1 September 2024

FIXED ASSETS
Intangible assets
Tangible assets
1,024
-
1,024
2,820
CURRENT ASSETS
Debtors
Cash at bank
331,478 -
331,478 241,011
CREDITORS
Amounts falling due within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
Unrestricted funds
TOTAL FUNDS
Unrestricted
fund
Notes
£
6
765
-
7
259
-
8
16,867
-
314,611
-
9
(8,005)
-
323,473
-
324,497
-
324,497
-
10
1.9.24
Restricted
Total
fund
funds
£
£
765
259
16,867
314,611
(8,005)
323,473
324,497
324,497
324,497
1.9.23
Total
funds
£
2,295
525
28,220
212,791
(9,478)
231,533
234,353
234,353
234,353
324,497 234,353

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Trustee

The notes form part of these financial statements

Page 8

Naz Legacy Foundation

Notes to the Financial Statements for the Year Ended 1 September 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business, is being amortised evenly over its estimated useful life of 4 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 9

Naz Legacy Foundation

Notes to the Financial Statements - continued for the Year Ended 1 September 2024

2. OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
1.9.24 1.9.23
£ £
Fundraising events 9,524 (23,693)
INVESTMENT INCOME
1.9.24 1.9.23
£ £
Interest receivable - trading 137 -

3. INVESTMENT INCOME

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 1 September 2024 nor for the year ended 1 September 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 1 September 2024 nor for the year ended 1 September 2023.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Grants Receivable
Other tradingactivities
Total
EXPENDITURE ON
Raising funds
Charitable activities
Grants Receivable
Other
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
Restricted
Total
fund
fund
funds
£
£
£
207,120
-
207,120
64,898
-
64,898
(23,693)
-
(23,693)
248,325
-
248,325
1,530
-
1,530
17,159
-
17,159
78,087
-
78,087
96,776
-
96,776
151,549
-
151,549
82,804
-
82,804
234,353
-
234,353
Unrestricted
Restricted
Total
fund
fund
funds
£
£
£
207,120
-
207,120
64,898
-
64,898
(23,693)
-
(23,693)
248,325
-
248,325
1,530
-
1,530
17,159
-
17,159
78,087
-
78,087
96,776
-
96,776
151,549
-
151,549
82,804
-
82,804
234,353
-
234,353
248,325
1,530
17,159
78,087
96,776
151,549
82,804
234,353

continued...

Page 10

Naz Legacy Foundation

Notes to the Financial Statements - continued for the Year Ended 1 September 2024

6. INTANGIBLE FIXED ASSETS

COST
At 2 September 2023 and 1 September 2024
AMORTISATION
At 2 September 2023
Charge for year
At 1 September 2024
NET BOOK VALUE
At 1 September 2024
At 1 September 2023
7.
TANGIBLE FIXED ASSETS
COST
At 2 September 2023 and 1 September 2024
DEPRECIATION
At 2 September 2023
Charge for year
At 1 September 2024
NET BOOK VALUE
At 1 September 2024
At 1 September 2023
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
10,000
25,000
Other debtors
6,867
3,220
16,867
28,220
ptember 2024 Goodwill
£
6,120
Goodwill
£
6,120
3,825
1,530
5,355
765
2,295
Plant and
machinery
£
1,063
538
266
804
259
525
1.9.24
£
1.9.23
£

continued...

Page 11

Naz Legacy Foundation

Notes to the Financial Statements - continued for the Year Ended 1 September 2024

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
1.9.24
1.9.23
£
£
Taxation and social security
2,379
2,878
Other creditors
5,626
6,600
8,005
9,478
10.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are a
Unrestricted funds
General fund
Restricted funds
COSARAF and MOPAC
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
Net
movement
At
At 2.9.23
in funds
1.9.24
£
£
£
234,353
90,144
324,497
234,353
90,144
324,497
s follows:
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
217,057
(126,913)
90,144
33,020
(33,020)
-
250,077
(159,933)
90,144
Net
movement
At
At 2.9.22
in funds
1.9.23
£
£
£
82,804
151,549
234,353
82,804
151,549
234,353
Net
movement
At
At 2.9.23
in funds
1.9.24
£
£
£
234,353
90,144
324,497
234,353
90,144
324,497
s follows:
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
217,057
(126,913)
90,144
33,020
(33,020)
-
250,077
(159,933)
90,144
Net
movement
At
At 2.9.22
in funds
1.9.23
£
£
£
82,804
151,549
234,353
82,804
151,549
234,353
234,353

continued...

Page 12

Naz Legacy Foundation

Notes to the Financial Statements - continued for the Year Ended 1 September 2024

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
248,325
(96,776)
151,549
248,325
(96,776)
151,549
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
248,325
(96,776)
151,549
248,325
(96,776)
151,549
151,549

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Net
movement
At
At 2.9.22
in funds
1.9.24
£
£
£
82,804
241,693
324,497
82,804
241,693
324,497
Net
movement
At
At 2.9.22
in funds
1.9.24
£
£
£
82,804
241,693
324,497
82,804
241,693
324,497
324,497

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
COSARAF and MOPAC
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
465,382
(223,689)
241,693
33,020
(33,020)
-
498,402
(256,709)
241,693
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
465,382
(223,689)
241,693
33,020
(33,020)
-
498,402
(256,709)
241,693
241,693

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 1 September 2024.

Page 13

Naz Legacy Foundation Detailed Statement of Financial Activities for the Year Ended 1 September 2024

Detailed Statement of Financial Activities
for the Year Ended 1
September
2024
1.9.24 1.9.23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 36,879 207,120
Donated services and facilities 144,337 -
181,216 207,120
Other trading activities
Fundraising events 9,524 (23,693)
Investment income
Interest receivable - trading 137 -
Charitable activities
Grants 59,200 64,898
Total incoming resources 250,077 248,325
EXPENDITURE
Other trading activities
Goodwill 1,530 1,530
Other
Wages 120,885 67,606
Social security 5,048 335
Pensions 2,549 1,427
Charitable Donations - 15
Plant and machinery 266 259
128,748 69,642
Support costs
Management
Insurance - 499
Telephone 967 371
Postage and stationery - 397
Advertising - 2,706
Sundries 8,372 117
Rent 4,667 5,000
14,006
9,090

This page does not form part of the statutory financial statements

Page 14

Naz Legacy Foundation

Detailed Statement of Financial Activities for the Year Ended 1 September 2024

1.9.24 1.9.23
£ £
Management
Finance
Bank charges 61 62
Other
Travel 2,116 1,451
Subscription costs 1,284 2,742
3,400 4,193
Other 2
Advertising 2,443 -
Training - 3,186
2,443 3,186
Other 3
Computer costs 727 628
Professional services 3,134 -
3,861 628
Governance costs
Accountancy and legal fees 5,884 8,445
Total resources expended 159,933 96,776
Net income 90,144 151,549

This page does not form part of the statutory financial statements

Page 15