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

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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
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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 d1￿CtorS 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

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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

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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.
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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 dep￿latIOn 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

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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
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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 administ￿tIOn
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 prePa￿tIOn of these Finanical Statement5 the tru5tee5 have identified that previos balance5 held in Un￿stricted
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 Compa￿ti￿e period.
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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
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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