Company registration number.. 11610802 Charity registration number.. 1187840 JABR: ACCOUNTANTS • & TAX ADWSORS DELIVER A SMILE TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 JABR Chartered Certified Accountants 376 Walsall Road Birmingham B42 2LX
Dellver a Smlle Contents P•ge Trustees, Report Independent Examiner's Report Statement of Flnancial Activitles Ilncludlng Income and Expendlture Accounti B313nce Sheet Notes to the Financial Statements 7-12 The following pages do not forrn part of the statutory accounts.. Detailed Statement of Financial Activities (including Income and Expenditure Account) 13
Dellver a Smlle Company No. 11610802 Trustees. Report For The Year Ended 31 October 2025 The trustees present thelr report and the flnancial ststements for the year ended 31 October 2025. ObJectlve$ and Actlvltles Alms and Objectlves Surnmary of objectives Deliver a Srnile remains committed to its charitable objectives of advancing the Islamic faith, lieVIng poverty and promoting education for the benefit of the public. During the year, the charity continued supporting communities throughout the United Kingdotn through a range of faith-based, educational and cotnmunity initiatives. Advancement of the Islatnic Faith Supporting mosques and Islamic centres acmss the United Kingdom remains central to our mission. During the year, the charity provided financial assistance towards the development and improvement of mosque facilities, helping them expand their capaclty to deliver worshlp, educatlon and community services. This year, the charity supported a number of mosque development projects, including.. l.Donating £48,900 towards the construction and development of a mosoue building, together with support for its digital fundralslng Infrastrurture. 2.Donating £60,000 towards the refurbishment of educational and community facilities, Including classrooms, offices and community SP3ces. In addition to financia1 support, the charity pmvided governance advice and oryanisational development support to a number of Islamic centres acr05S the United Kingdom. This Included assistance with.. •lmproving governance structures •Strengthening financial planning and sustainability. •Enhancing organi5ational effectiveness and compliance •Developing educational programmes and long-terrn strategic planning. Advancement of Education Education remains a key part of the charity's work in promoting understanding, community cohesion and personal development. During the year the charity supported a range of educational initiatives including.. 1.Supporting Islarnic educational pwramrnes through curriculum development, teacher support and educational resources. 2.Supporting pmjects that encourage dialogue, mutual understanding and positive community engagement between people of different backgrounds. The charity also sponsored a national educational speaking tour, vi51ting more than 30 rn05ques and Islamic centres across over 20 citie5 in the United Kingdom. The tour provided educational talks, Spiritual encouragement and opportunities to engage directly with local communities while helping tts identify the needs and challenges facing Islamic institutions. As we reflecr on the year, Deliver a Smile is proud of the progress made in advanclng Its charitable objectives. Through continued support for Islamic centres, educational Initiatives and comrnunity development, the charity has strengthened communities and p051tively impacted rnany lives across the United Kingdom. Looking ahead, we remain committed to expanding our reach, Increasing our irnpact and working collaboratively to build stronger, more resilient cornmunities founded upon faith, compassion and service. These achievement5 would not have been possible without the gener051ty of our donors, the dedication of our volunteers and the support of our partners. We extend tsur sincere thanks to everyone who has contributed to our work and look forward to contlnuing this importsnt mlssion In the year ahead. Publlc Beneflt Deliver a Smile remains committed to Its charitable objectives of advancing the Islamic faith, relieving poverty and promoting education for the benefit of the public. During the year, the charity continued supporting communities throughout the United Kingdom through a range of faith-based, educational and community Initiatives. The trustees confirm that they have cornplied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Comtlli55i0n's guidance on public benefit. Page I
Dellver a Smlle Trustees. Report (continued} For The Year Ended 31 October 2025 Reference and Admlnl$tratlve Detslls Trustees Mr H Saleem Mr M H Al Yafeal lappolnted 26103120251 Mr S Arshad MrSTaj Charity Number 1187840 Company Number 11610802 Registered Office 436 Coventry Road Small Heath Birmingham West Midlands BIO OUG Independent Examiner Faheem Ghumra FCCA JABR Chartered Certified Accountsnts 376 Walsall Road Birmingham B42 2LX Page 2
Dellver a Smlle Trustees. Report (continued} For The Year Ended 31 October 2025 Small Comp•ny Rule$ This report has been prepared in accordance with the special provisions relating to companles subject to the small companies regime within Part 15 of the Companies Act 2006. The trustees, report was approved by the board of trustees and slgned on its behalf by.. Mr H Saleem Trustee 27 August 2026 Page 3
Dellver a Smlle Independent Examiner's Report to the Trustees of Deliver a Smile For The Year Ended 31 October 2025 I report to the charity tru5tee5 on rny examination of the accounts of the Company for the year ended 31 October 2025. Responslbllltles and Basls ot Report As the charity trustees OF the Company land also its d1CtorS for the purposes of company lawl, you are responsible for the preparation of the accounts In accordance wlth the requirements of the Companies Act 2006 1.the 2006 Act"). Having $8tisfled myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and 3re eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying out rny examination I have followed the Directions given by the Charity Commission under sertion 145151 Ibl of the 2011 Act. Independent Ex•miner'$ Ststement Since the Company's gross income exceeded £250,000 your exarniner rnust be a member of a body listed in section 145 of the 2011 Act. I confirrn that l am quolified to undertake the examination because I am a mernber of The A55ociation of Chartered Certified Accountants, 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 glvlng me cause to believe.. l. accounting records were not kept in SpeCt of the Company as required by section 386 of the 2006 Act,. or 2. the accounts do not accord with those cOrdS. or 3. the accounts do not comply with the accounting requirement5 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 principle5 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 IFRS 1021. I have no concerns and have come across no other matters in connectlon with the examlnatlon to whlch attentlon should be drawn In this report In order to enable a proper understanding of the accounts to be reached. Faheem Ghumra FCCA 27 August 2026 JABR Chartered Certified Accountants 376 Walsall Road Birrningham B42 2LX Page 4
Dellver a Smlle Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 October 2025 2025 2024 Unrestrlcted Unrestrlcted funds funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Charitable activitles 687,528 1,349 689,100 57,394 688,877 746,494 EXPENDITURE ON.. Charitable activities 1575,7831 1351,5011 NET INCOME 113,094 394,993 NET MOVEMENT IN FUNDS 113,094 396,560 RECONCILIATION OF FUNDS: Total funds brought forward 2,847,215 2,450,655 TOTAL FUNDS CARRIED FORWARD 17 2,960,309 2,847,215 The notes on pages 7 to 12 form part of these financial statements. Page 5
Dellver a Smlle Balance Sheet As At 31 October 2025 2025 2024 Unrestrlcted funds Total funds Notes FIXED ASSETS Tangible Assets Investment Propertles Investments 12 16.150 2,618,727 2,401,127 75,000 13 14 2,709,877 2,401,127 CURRENT ASSETS Debtors 15 58,200 338,480 36,837 410,185 Cash at bank and in hand 396,680 447,022 Creditors: Amounts Falling Due Within One Year 16 1146,2481 19341 NET CURRENT ASSETS (LIABILITIES) 250,432 446,088 TOTAL ASSETS LESS CURRENT LIABILITIES 2,960,309 2,847,215 NET ASSETS 2,960,309 2,847,215 FUNDS OF THE CHARITY Unrestritted Funds 2,960,309 2,847,215 TOTAL FUNDS 17 2,960,309 2,847,215 For the year ending 31 October 2025 the charitable company was entitled to exernption from audit under Section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain èn audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying wlth the requirements of the Act with respect to accountlng records and the preparation of accounts. These accounts have been prepared In accordance with the provlslons applicable to companles subject to the small companies regime. On behalf of the board Mr H Saleem Trustee 27 August 2026 The notes on pages 7 to 12 fortn part of these financial statements. Page 6
Dellver a Smlle Notes to the Financial Statements For The Year Ended 31 October 2025 l. General Information Deliver a Srnile is a cornpany litnited by guarantee, incorporated in England & Wale5, registered number 11610802 registered charity number 1187840. The registered office 1$ 436 Coventry Road, Small Heath, Birmingham, West Midlands, BIO OUG. A¢¢ountlng Poll¢le$ 2. 1. Basis of Preparation of Financial Statements The financial srarements have been prepared in accordance with the Charities SORP IFRS 1021 "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 IFRS L021 (effective I January 20191. Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Cornpanie5 Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. 2.2. Incoming Resources Donations are recognised where there is entitlement, certainty of weipt and the amount can be rneasured with 2.3. Resources Expended Liabilities are reeognised as soon as there is a legal or constructive obligation commiting the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Costs of generating funds are the costs associated wlth attractlng voluntary income. Charltsble expendlture comprises those costs incurred by the charity In the delivery of its actlvlties and services for Its beneficiaries. It includes both costs that can be allocated directly to such activities and thoe costs of an indirect nature necessary to support them. 2.4. Tanglble Flxed Assets and Depreclatlon Tangible fixed assets are measured at cost less accumulated deplatIOn and any accumulated irnpairment losses. Depreciation Is provided at rates calculated to write off the cost of the fixed assets. less their estirnated residual value, over their expected useful lives on the following ba5es'. Motor Vehicles 15% Reduclng Balance 2.5. Investment Propertles All investment properties are carried at fair value determined annually and derived from the current rnarket rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the Specific asset. No depreciation 15 pmvided for. Changes in fair value are recognised in the statement of financial activities. 2.6. Cash and Cash Equivalents Cash and cash equivalent5 are basic financial assets and include cash in hand and dep051t5 held at call with banks, other short-term highly liquid Investments that mature in no more than three months from the date of acquisition and are readlly convertible to a known amount of cash wlth Insignificant rlsk of change In value, and bank overdrafts. Income frrjm Donatlon$ and Leyacle$ 2025 2024 Unrestricted Unrestricted fund5 funds Donations and glfts 687,528 689,100 Income from Charltable Actlvltles Page 7
Dellver a Smlle Notes to the Financial Statements (continued) For The Year Ended 31 October 2025 2025 2024 Unrestrlcted Unrestrlcted funds funds The Advancement of the Islamic Faith 1,349 57,394 5. Net In¢omel(Expenditure) The net Income Is stated after charging/lcredltingl'. 2025 2024 Depreciation OF tangible fixed assets - owned 2,850 6. Analysis of Expenditure 2025 Grant funding of Support activities costs Isee note 71 (see note 81 Total The Advancement of the Islamic Faith 512,940 62.843 575,783 2024 Grant funding of Support activities osts lsee note 71 (see note 81 Totsl The Advancement of the Islamic Faith 329,120 22,381 351,501 7. Grants Payable 2025 2024 Grant5 to Grants to Institutions Institution$ The Advancement of the Islamic Faith 512,940 329,120 Grants paid to institutions, included above. are as follows.. 2025 2024 Newcastle Central Mosque Aberdeen Mosoue and Islamic cent (AMICI BD5 Masjid others 336,040 iio,000 48,900 18,000 512.940 Page 8
Dellver a Smlle Notes to the Financial Statements (continued) For The Year Ended 31 October 2025 8. Support Costs 2025 The Advancement of the Islamic Faith Employee costs General administotion 25,741 30,071 2,850 4,181 Depreciation Governance costs 62,843 2024 The Advancement of the I$lami¢ F•lth GeneTrl administtIOn 21,447 934 Governance costs 22,381 9. Stsff Costs Staff costs were a5 follows.. 2025 2024 as restated Wages and salarie5 4,936 No employees reteived employee beneflts lexcluding employer penslon costs) for the reporting period of more than £60,000. 10. Average Number of Employees Average number of ernployees during the year was.. I 12024.. NIL) 11. Prior Period Adjustment During the prePatIOn of these Finanical Statement5 the tru5tee5 have identified that previos balance5 held in Unstricted Funds had been misrepresented. Funds previously held as Restricted have now been restated as Unrestricted. Further, income previously held as deffered income has now been recognlsed in the Statement of Financlal Activlties in the year of receipt. As a result, a prior period adjustment has been made to correct this material error. Comparative figures for the prior year have been restated retrospectively. The effect of the restatement on the Fin3nci31 St3ternents for the cornparative period ended 31 October 2024 Is as follows.. Statement of Financial Activities Impact: Incorning Resources increased by £397,861. leading to a increase in Net Income of £397,861. Balance Sheet Impact: Deferred Income decreased by £447,022, with a corresponding increase in Charitable Fund5 of £447,022 a5 at 31 October 2024. The opening reserves at l Novetnber 2024 have also been restated by £49,161 to reflect the curnulative impact of the error prior to the Compatie period. Page 9
Dellver a Smlle Notes to the Financial Statements (continued) For The Year Ended 31 October 2025 12. Tangible Assets Motor Vehicles Cost As at l November 2024 Additions 19,000 As at 31 October 2025 19,000 Depreclatlon As at l November 2024 Provided during the period 2,850 A5 at 31 October 2025 2,850 Net Book Value As at 31 October 2025 16,150 A5 at l November 2024 13. Investment Property 2025 Fair Value As at l November 2024 2.40L,127 217,600 Additions A5 at 31 Ortober 2025 2,618,727 14. Investments Unllsted Cost or Valuation As at l November 2024 Additions 75,000 As at 31 October 2025 75,000 Provlslon As at l November 2024 A5 at 31 October 2025 Net Book Value A5 at 31 October 2025 75,000 As at l November 2024 Assoelates Details of the charitable company's associates as at 31 October 2025 are as follows.. Name of undertaking Registered Office Class of shares held Direct holding 25.000/0 Indirect holding Yasmina Cafe Lt Unlon Chambers, NEI 5JE Ordinary Page 10
Dellver a Smlle Notes to the Financial Statements (continued) For The Year Ended 31 October 2025 15. Debtors 2025 2024 as restated Oue within one year other debtors 58,200 36,837 16. Creditors: Amounts Falling Due Within One Year 2025 2024 a$ restated Trade creditor5 100,314 45,000 934 other creditors Accruals and deferred income 934 146,248 934 17. Movement in Funds Asati November Asat31 October 2025 2024 Income Expenditure Unre$trlcted fund$ General.. Gener81 unrestricted fund 2,847,215 688,877 1575,7831 2,960,309 Totsl funds 2.847,215 688,877 1575,7831 2,960,309 Asatl November 2023 Asat31 ortober 2024 Income Expendlture Transfers Unrestricted funds General.. General unrestritted fund 2,450,655 746,494 1351,5011 1,567 2,847,215 Total fund$ 2,450,655 746,494 1351,5011 1,567 2,847,215 18. Tran$èrtion$ with Trustees None of the trustees received any remuneratlon or any other benefits from an employment wlth the charity or a related entity during the current or previous year. Durlng the year the expenses relmbursed to the trustees or pald directly to third partles were as follows.. 2025 2024 Travel 5,309 Page 11
Dellver a Smlle Notes to the Financial Statements (continued) For The Year Ended 31 October 2025 Nurnber of trustees reimbursed for expense5 during the year wa5 1 12024.. 01 19. Related Party Di$¢losures During the year the charity paid HSSB Consultants Ltd £8,231 for consultancy work related to the direct delivery of charitable activities. The trustee of the charity Mr Humayun Saleern is a director of HSSB Consultants Ltd. 20. Company limited by guarantee The cotnpany is limited by guarantee and has no share capital. Every rnember of the cornpany undertakes to contribute to the assets of the companyi in the event of a winding Upi such an amount as may be required not exceeding £1. Page 12
Dellver a Smlle Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 October 2025 2025 2024 Total funds Totsl funds INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts 687,528 689,100 687,528 689,LOO Charitable Activities: The Advancement of the Islamic Faith Income from charitable activities 1,349 57,394 1,349 57,394 688,877 746,494 EXPENDITURE ON: Ch•ritable A¢tivities: The Advancement of the Islamit Faith Grants to institutions 1512.9401 14,9361 120,8051 12.4851 15,4351 15511 12211 16351 120,6421 1329,1201 Wages and salaries Travel and Subsistence expenses Hire and leasing of rnotor vehicles Vehicle runnlng costs Computer 50ftware, consumables and maintenance Printing, postage and stationery Legal fees Professional fee5 120,0491 11,2941 11041 Other services Bank charges Oepreciation of 0t0r vehicles Accountancy fees 11021 12,8501 14,1811 19341 1575,7831 1351,5011 1575,7831 1351,5011 NET INCOME 113,094 394,993 Page 13