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2020-10-31-accounts

REGISTERED COMPANY NUMBER: CE019254 (England and Wales) REGISTERED CHARITY NUMBER: 1185897

ZOUQ FOUNDATION

TRUSTEES' REPORT AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 21 OCTOBER 2019 TO 31 OCTOBER 2020

Riley Moss 2018 Limited Chartered Accountants Riley House 183-185 North Road Preston Lancashire PR1 1YQ

ZOUQ FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 21 OCTOBER 2019 TO 31 OCTOBER 2020

Page
Reference and Administrative Details 1
Trustees' Report 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7 to 9
Detailed Statement of Financial Activities 10

ZOUQ FOUNDATION

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE PERIOD 21 OCTOBER 2019 TO 31 OCTOBER 2020

Trustees Dr Nadia Zouq (appointed 21.10.19)
Dr Rehana Zouq (appointed 21.10.19)
Mr Mohammed Azhar Zouq (appointed 21.10.19)
Registered office Zouq Foundation C/O Pakeeza Dairies
Kingsway West Business Park
Moss Bridge Road
Rochdale
Greater Manchester
OL16 5LX
Registered company number CE019254 (England and Wales)
Registered charity number 1185897
Independent examiner Riley Moss 2018 Limited
Chartered Accountants
Riley House
183-185 North Road
Preston
Lancashire
PR1 1YQ

Page 1

ZOUQ FOUNDATION

TRUSTEES' REPORT FOR THE PERIOD 21 OCTOBER 2019 TO 31 OCTOBER 2020

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 21 October 2019 to 31 October 2020. 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).

Incorporation

The charitable company was incorporated on 21 October 2019 and commenced trading on the same date.

Objectives and activities

Objectives and aims

The advancement of education, training and the prevention or relief of poverty, particularly by providing grants to support people suffering hardship, with the object of improving their conditions of life.

Achievement and performance

The period up to 31 October 2020 completed our first year, and during that time we worked with other registered charities to successfully deliver a number of projects:

Funded National Zakat Foundation to support families in the UK suffering hardship by providing financial support to cover their basic living expenses such as food and clothing.

Funded UK Education & Faith Foundation to support families in the UK suffering hardship by providing them with essential food supplies.

Funded National Zakat Foundation to support faith leaders and other community champions in the UK who would otherwise be held back by their financial circumstances, enabling them to access training to enhance their ability to serve their community.

Funded Human Aid and One Nation to support families suffering hardship in Palestine, Syria and Yemen by providing them with essential food supplies.

Funded Muslim Hands and Ummah Welfare Trust to support widows suffering hardship in Afghanistan and Palestine by providing financial support, helping them to satisfy their childrens' basic needs including food, clothing, medication and education.

Funded Human Aid and Muslim Hands to make clean water accessible to families in Bangladesh, Mali and Pakistan by improving water, sanitation and hygiene facilities.

Funded Imran Khan Cancer Appeal to support their efforts providing cancer care free of charge to poor patients in Pakistan.

Funded Ummah Welfare Trust to support their efforts providing cataract surgery free of charge to poor patients in Palestine.

Initiated the building of classrooms in rural areas of Pakistan to support children who may not otherwise have access to an education, working in partnership with Muslim Hands.

Financial review

Reserves policy

The financial position is regularly reviewed by the trustees to ensure effective financial governance. This includes monitoring of the cash and bank balances by the trustees.The trustees are confident the organisation will continue to be able to meet with its obligations as they fall due.

Page 2

ZOUQ FOUNDATION

TRUSTEES' REPORT FOR THE PERIOD 21 OCTOBER 2019 TO 31 OCTOBER 2020

Structure, governance and management

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Approved by order of the board of trustees on 29 July 2021 and signed on its behalf by:

Dr Nadia Zouq - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ZOUQ FOUNDATION (REGISTERED NUMBER: CE019254)

Independent examiner's report to the trustees of Zouq Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the period 21 October 2019 to 31 October 2020.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 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 registered member of ICAEW 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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

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

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Farook Patel FCA ICAEW Riley Moss 2018 Limited Chartered Accountants Riley House 183-185 North Road Preston Lancashire PR1 1YQ

10 August 2021

Page 4

ZOUQ FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 21 OCTOBER 2019 TO 31 OCTOBER 2020

----- Start of picture text -----
Unrestricted
fund
Notes £
Income and endowments from
Donations and legacies 2 394,000
Expenditure on
Charitable activities 3
Charitable donations 195,000
Support costs 2,100
Total 197,100
NET INCOME 196,900
Total funds carried forward 196,900
----- End of picture text -----

The notes form part of these financial statements

Page 5

ZOUQ FOUNDATION

STATEMENT OF FINANCIAL POSITION 31 OCTOBER 2020

----- Start of picture text -----
Unrestricted
fund
Notes £
Current assets
Cash at bank 197,800
Creditors
Amounts falling due within one year 7 (900)
Net current assets 196,900
Total assets less current liabilities 196,900
NET ASSETS 196,900
Funds 8
Unrestricted funds 196,900
Total funds 196,900
----- End of picture text -----

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2020.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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

The financial statements were approved by the Board of Trustees and authorised for issue on 29 July 2021 and were signed on its behalf by:

Dr Nadia Zouq - Trustee

The notes form part of these financial statements

Page 6

ZOUQ FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 21 OCTOBER 2019 TO 31 OCTOBER 2020

1. Accounting policies

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. 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.

Taxation

The charity is exempt from corporation 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.

2. Donations and legacies

----- Start of picture text -----
||| |---|---| |£| |Donations|394,000|

----- End of picture text -----

Page 7

continued...

ZOUQ FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 21 OCTOBER 2019 TO 31 OCTOBER 2020

3.
Charitable activities costs
Direct
Costs
£
Charitable donations
195,000
Support costs
-
195,000
4.
Support costs
Support costs
5.
Trustees' remuneration and benefits
There were no trustees' remuneration or other benefits for the period ended
Trustees' expenses
Support
costs (see
note 4)
Totals
£
£
-
195,000
2,100
2,100
2,100
197,100
Governance
costs
£
2,100
31 October 2020.

There were no trustees' expenses paid for the period ended 31 October 2020.

6.
Staff costs
There were no staff costs for the year ended 31 October 2020.
No employees received emoluments in excess of £60,000.
7.
Creditors: amounts falling due within one year
Accruals and deferred income
8.
Movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
Net
movement
in funds
£
196,900
196,900
£
900
At
31.10.20
£
196,900
196,900

Page 8

continued...

ZOUQ FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 21 OCTOBER 2019 TO 31 OCTOBER 2020

8. Movement in funds - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
394,000
394,000
Resources
Movement
expended
in funds
£
£
(197,100)
196,900
(197,100)
196,900

9. Related party disclosures

There were no related party transactions for the period ended 31 October 2020.

Page 9

ZOUQ FOUNDATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 21 OCTOBER 2019 TO 31 OCTOBER 2020

----- Start of picture text -----
£
Income and endowments
Donations and legacies
Donations 394,000
Total incoming resources 394,000
Expenditure
Charitable activities
Charitable activity 195,000
Support costs
Governance costs
Accountancy and legal fees 2,100
Total resources expended 197,100
Net income 196,900
----- End of picture text -----

This page does not form part of the statutory financial statements

Page 10