Company Number 11833112 Charlty Number.. 1187032 ZIA-UL-HUDA Report of the Trustees and Unaudited Financial Statements 28 February 2024 CityAccountants Chartered Certified Accountants 438 Fomians Road Sparf(hill Birmingham B l 13AA ityaccountants@mail.com/ 0121777 8000 WWW.City-accountants.co.uk ZIA-UL-HUDA Report and accounts Contents Company infomiab'on Report ofthe Trusts8s lThJependenl Examlnerfs Rewrt to Ihe Trustees statement of Financial Activltles statement of Financial Positi Notes to th9 Financlal Statemenis ZIA-UL-HUDA Company Informatlon Twst&as Mr Hasib Maflocl) Mr Muhammad Qasim Mr Raja Akhlaq Hussain Accountsnts City Accountsnts 438 Forrnans Road Spatthill Bimiingham West Midlands B113M Reglsternd ¢)fflce East Birmin9ham Centr81 Masjkl FaTmcote Road Bimiingham England B33 9LU Registered number 11833112 ZIA-UL-HUDA Registered number: Report of the Trustoos 11833112 The Trusteès have pleasure in presentiThJ their repK*l and the finarrial statements for the charity for tha wr 8nd8d 28 February 2024.The T￿￿te&S have adopted tho provisions of Accounting and Reportlng by Charitios.. Statement of Rao)mmended. OBJECTIVES AND ACTNrriES OblectiV85 and alm$ The trustees have considered the Chaitty Commis1￿,$ guidance on publlc l)enefit. inGludirMJ the guidance 'public benefit runnlng a charity IPB2)'. REFERENCE AND ADmINIsTRATr￿ INFORMATION N4rn9 ofcharity Charlty registration number Company hou58 numb Principol addrtss ZIA4JL41UDA 1187032 11B33112 East Wmilngham Central Masjld Famicote Road Btrmlngham England 833 9LU Trustees The tNslAes and officxs servirvd during the aNJ sh￿0 Ihe year erKI were as folh)ws: year.. Mr Hasib MatlLY)b Mrmuhammad aa￿M Mr Raja AkNaq Hussain Employmont of dlsabled petsons Ind•pendent examlners CItyA¢countants Sparkhlll Blrmlngh B113AA Small company provlsions This replyt has been prepared in 8¢cordan¢* vhih Iho rxovNcM)s in Part 15 of the Companies Act 2006 appdicable lo companies subject to the small companies wime. This report Wds apwoved by the bwd on 26 Novemb8r 2024 aNI syJned on its behalf. Mr Hasb Malloob Dir8Ctor ZIA.UL.HUDA Independanl Examiners Report to th& Trustees for the y9ar ended 28 February 2024 The Trust8es conslder that the audrt Nuirernent of Section 144(1) of the Charities Act 2011 (the Act) does not apply. and that there is no requirement in the Governing Document for the ￿ndUcting of an audit. As a consequence, the Tnjstees have elected that th8 financlal statefflents be subject to independent examination. The procedures underlaken do not provrde all the evidence that would be required in an audit, and infomiation supplled by the Trustees in the course of the examination is not subjected to audit tests or enquiries and thes not cover all the matters that an auditor would consider in arrtving al an opinion. The planniThJ and conduct of an audit goes boyond the limited assurance that an independent examlnation can proviye Consequently, I do not express an audit op1n1c￿ on the view given by the financaal statements, and in particular, l 8xpres5 no cyinion as to whether th8 financial stalemenls glve a true and fair view of Ihe affairs of the charity. and my report is limited lo the matters 501 out in the statement below. I plann8d and performed my examination so as to satisfy myself that the objectives of the independent examinalM)n are achieved and before finalising the report l obtained assurances from the Trustees of all material matters. SuL4ect to the limltats'ons upon the stwe of my work as detai18d abov8.1 have cwipleted my examinat￿)n. and (xn confimi thal:_ Thi5 is a report in respect of an examlnalion carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5Xb) I have no concerns and have come across no other matt8rs in ojnnection vrith the 8xaminalion to which attention should drawn in this reF￿ in order to enabl6 a proper understanding of the finan(?al Statements to be reached. City Accountants Chartored Certifred Accounlants 43B Formans Road Sparkhill Bimiingham West Midlands B113AA 26 Novem￿r 2024 ZIA-UL41UDA Profit and Loss Account for the year ended 28 February 2024 2024 2023 Incomg gnd endowmenls from: Donations and lega¢ig5 122,926 1W.929 Administrative expenses Other op8rating income 149,252) 30.211 152,549) Net Incom￿oxpend1tUr0 Re￿ne11[all0n of lurKIs 103,885 48.380 Piofft on ordlnary adlvlues before taxatlon 103,885 48.380 ZIA.UL4LIDA Reglsterod number: Balance Sheet as at 28 February 2024 11833112 Notas 2024 2023 Flxed assets Tangibkg assets 307,006 Currènt assots Cash al bank and in hand 4.197 201,918 Cr￿ltOrs. amount$ lalllng due wlthln ono year {5.41XI) N•t curr•nt {Nabllhlesyassgts {1,203) 201,918 Nèt assets 305.803 201,918 The funds of th8 charlty Unresb*8d incfxne funds 305,803 201,918 Total funds 305,803 201,918 Th& ffinoncial statement ￿re approved aUth￿l58d for i&sue by the Board and signed on its behalf by Mr Hasib Matloob )PrOv￿ by the ly)ard on 26 November 2024 ZIA-UL.HUDA Notes to the Accounts for tho year ended 28 February 2024 1 Accountln9 poll¢l8$ Ba$J$ of prgparatlon The accounts have been prepared undor the histOriCAI cost convention and In accordance with FRS 102, Th8 Fillanclal Rep)r￿rtg Standard applicable in the UK and R8publiG of Ireland las appli8d lo smal 8ntities by section 1A of Ihe starKlard}. Tumover Turntsver is measured al th& fair Va￿ of the consNJeration receNed or roc8ivabl8. n81 of discounts and value added taxes. TunK)ver includas rgvenue eamed frorn the salg of goods and from the ndering of services. Tumover from Ihe sale of goods ts re¢ognis&d when the signiflcanl risks and rewards ofownership of the goods have transfer￿1 to thg buyer. Tumover from the rendering of semoes b recognSsod by refer&nce to tho stage of completion of the Contract. The stagè of completion of a contract is measured by comparing the e4)8ts in¢urr8d for Work perfomiad lo dat& to the to￿ esliniated contract costs. Intanqlble ftxed assets Intangl￿e flxed assèts 8r8 measured at cost less accumulatNe amortisath)n and any a¢cumulallv& ifflpairment losses. Tanglble fixgd assèts Tangibl8 fixed assets are measured at cost less accumukqtive depr￿ati0ft and any accumulative Impairment losses. DeprecialK)n is yovided on all tangible fc(ed assets, other than freehold land, al rates calculated to write off the c051. eStIma￿ resklual value. of each asstst eventy over its expected useful life. as folk)ws: Freehold buihyings Leasehokl land arvl buildlngs Plant arvj machlnory Flxlures, fittings. tools 2nd equiprnent over 50 ￿arS over lease tami over 5 years over 5 years Investments Investments In Sub￿dIar18s. ass¢xiat8s and lolnt ventures afe measured al cost less any accumulated impairment losses. Listed investments are measured at falr Value. Unlisted Investments are measured at fair valu8 unless the value (3nnot be measured reliab￿. in which case they are measured at cost kns any accumulated Impaimient h)sses. Changes in falr valug are Induded In the profit and loss account. stocks Siocks are measured at the loww of c4)$18nd èsbmaled selling loss costs to complete and s611. Cost is delemined using the fvst in first cHJt method. The rwng amount of stock sold is reco9nised as an expgnse in fhe period the relalod fevenue Ts recognised. Debtors Short temi debbrs are measured al transacliLM {whTth Is Usual￿ th& invoice pric8}, less any impalimenl losses for bad and doubtful debts. Loans and other f￿anCIal assets ar& initially rocognis&d al transacti¢)n prlce InckKllng any transaction &)sts and subwuenlty measured al amorti5eLI ￿$t determin￿ using the effeciive ￿terest method. less any impairment losses for bad and doubfful debls. ZIA-UL41UDA Notes to the Accounts for tho year ended 28 February 2024 Credltors Short term creditors are measured at transacticfi price Iwhith is usually the involce prKe). Loans and other financial liabilthes are Initralty recoJnlsa¢J al transaction prlce nel of any trans￿tiOn ￿$ts and subs8quendy measured al amorbsed cost d8tem)ined using the effective interest method. Taxatlon A current lax liabillLy is recognised for the tsx payable on the taxab￿ profit of the current and past periods. A current tax asset Is rewJnised in respect of a tax toss that can be carr￿d back to recover tsx pald in 8 wevious perk)d. tleferrwj tsx is recognised in resped of all timing differences between the recognrbon of income and exp￿ in tha finan￿al ststements a￿1 their incluslon In tax ass8ssments. UnrelEved lax bsses and olher deferre(I tax ass8ts ar8 recognised onty to the extent that it probable that they wll be recovered against the reversal of deferred tax liabilit￿S or other futur8 taxable profits. Deferred tax is measured using Ihe tax ral&s and laws that have been enactsd or substantively enacted by the r￿ti￿ date and thal are expected to apply to the reversal of the timirKJ difference. except for r&valu8d land and Investment prO￿rtY where the tax ral& that applies to the sale of the asset rs used. Current and deforr•Y tsx assèts and liabillb'es are not disccwnled. Provlslons Provisions {ie liabihties of tfflcethn timiThJ or aM￿nt) we recognised lthen t￿ is an obligation at the reporting date as a r8suIt of a past event. tt 15 wobable bw economic benefFt wll be Iransfafred to srtU& th8 obllgatiLY aNI th8 am￿nto1 th8 c*•ligaUcrf) be e511ma￿ rellably. Fo¥8lgn ¢urnency tran￿a￿On Transactions kn foreign currencies are initlally recog)Ised at the rate of axoknnge ruling at the dalè of the transaction. At the end of eath rewliThJ [￿k￿l foreign curr8ncy monetary items are Iransbted at the ck)sing rale of exchange. Nonwfflonetary items th81 are Measur￿ al historical cosl are translated at the rate rttling at th& date of the transa¢ticm. Al differences are charged to profft or loss. Leased assets A laase is classified as a finance lease rf it Iransfers substantIal￿ all the risks and rewards incidpnlal to ownership. All other leases are daSSif￿ as operdting l&ases. The rights of use and obllgations under finance leases are inithalfy reox)grMsed as assets arTrd liabilit￿5 at amtyjnts equal lo the fair value of the leased assets or. if k)hw. the present value of the minimum leasg paymgnts. Minlmum lease paym8nts are apprNtsoned be￿ftèn the ffnanc& charge and th8 reduction In th8 outslandlng liabylity ￿$¥ng the effectNe interest rat& method. Tha finance charge is allocatgd to 88ch perpjd (Kjring the lease so as to wduce a fA)nstsnt ￿riOdiC rate of interest on the remaining ba1￿Ce of the liabiuty. Leased assets are dewecialed in acwrdance wlh the companls policy for tanglE￿e fixed assets. Ir there is no reascfflable certainty that ownership wll be obtalned at thg end of the lease tenn. the asset Is depreci8￿ the lower of th8 thse lemi and ils us8ful lrfe. Operating lease pa￿nents are reu￿nI￿1 as an expense on a straight line basls over the fease term. Penslons Contrlbutions to deffi￿d cOntr￿U￿On ale expens￿1 in the part¢yJ to ￿[Ch they relale. ZIA-UL-HUDA Notes to the Accounts for the year ended 28 February 2024 2 Tanglble flxed as$ets Land and buildings Cost Additions 307.006 307.006 At 28 February 2024 Depreclatlon At 28 February 2024 Net book value At 28 Fabruary 2024 307.￿6 3 Creditots: amounts falllng due wlthln one yoar 2024 2023 Dlraclor kjan account 4 Other Inforniatlon ZIA-UL-HUDA Is a private compk9ny limit8d by guarant88 and irKupNaled in EnglarKI. Its registered office is.. East BimiiryJham Central Masjk Farmcole Road Bimikngham England B33 9LU DetaiLs of th8 guarantee are as bdow Name.. Mr Hasib Matloc*) Addre88: 639 Yard￿y WL¥yJ Ro￿j Birniw￿haM Wasl M#JlaThls Unried I￿ngd￿l B13 OHN Amount Guardnteed £100 ZIA-UL4IUDA Detailed profit and loss account for the year ended 28 February 2024 2024 2023 Salo8 122,926 100,929 AdmSnlStrat￿8 expenses Other oper8llTrJ income 149,252) 30,211 (52,549) Oparallng profil 103.885 48,380 Proftt beforn tax 103,885 48,380 ZIA.UL.HUDA Detailed profit and loss account for the year ended 28 February 2024 2023 Turnov&r Donations received 122,926 100,929 Admlnlstratjve oxpenses Employe8 costs.. Wages and salarie8 Motor and travel 12.045 395 12,440 6,699 244 6,943 Premises costs: Rent Rates & Ir￿Ur8nce Light and heat CleanirwJ 7,191 9.316 526 17,033 18,407 3,001 315 21,723 General administrative exp8nses: Telephone and fax Postag8 Prin￿ng, station9ry and advertisir Charitable activibes Bank charges InsuranGe Equlpment exp￿ Merchant Charges Soknre Repairs arKI maint￿an Sundry expense5 49 1.113 5.373 8,817 247 111 3.386 793 474 1.156 6.089 13 19,339 40 23.883 Legal and prof8sslonal costs: Accountancy fees 440 49,252 52,549 Other operatlng Incom• Gift 30.211 10