2025-07-31-accounts - Al-Mahdi Association

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Charity Name AL-MAHDI ASSOCIATION trustees/directors/ members of On accounts for the year 31/07/2025 ended

Charity no.: 1188771 Company no.: 10861818

Set out on pages

1-6

(remember to include the page numbers of additional sheets)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31/07/2025.

Responsibilities and As the charity’s trustees of the Company (who are also the directors of the basis of report company 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 for this year 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 I have completed my examination. I confirm that no material matters have examiner's statement come to my attention which gives me cause to believe that: • accounting records were not kept in accordance with section 386 of the Companies Act 2006; or

the accounts do not accord with such records; or

• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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

•the accounts have not been prepared in accordance with the Charities SORP (FRS102).

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.

Signed: Name:	MSuleman	29/04/2026

	MUHAMMAD SULEMAN

IER

Relevant professional ACCOUNTANT qualification(s) or body (if any):

Address: C/O FUSION ACCOUNTING LTD 398A EAST PARK ROAD, LEICESTER, LE5 5HH

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

NONE

IER

Registered Charity No: 1188771 Registered Company No: 10861818 (England and Wales)

AL-MAHDI ASSOCIATION

Financial Statements

31 July 2025

(A company limited by guarantee)

AL-MAHDI ASSOCIATION (LIMITED BY GUARANTEE)

INDEX TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2025

Page Report of the trustees 1 - 3 Statement of financial activities 4 Balance sheet 5 Notes to the financial statements 6

AL-MAHDI ASSOCIATION (LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST JULY 2025

The Trustees who are also Directors of the charity for the purposes of the Companies Act, submit their annual report and the financial statements for the year ended 31 July 2025. The trustees have adopted the provisions of the Statement of Recommended Practice: Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE) (effective 1st January 2015) published on 16th July 2014.

REFERENCE AND ADMINISTRATIVE INFORMATION

Charity name: Al-Mahdi Association 1188771 Charity registration number: 10861818 Company registration number: 24 Guthridge Crescent, Leicester, LE3 9LX Registered office and operational address:

Directors and trustees

The trustees who served the charity during the period were as follows: Directors, and Trustees

KHALEDAD AKBARI (acted from 06/09/2024) JAN ALI AHSAN HOSINE (acted from 06/09/2024) TAQI IBRAHIMI ISMAIL IBRAHIMI MUKHTAR PARVEEZI (acted from 06/09/2024) MOHAMMED QADIR REZAEI (acted from 06/09/2024) MOHAMMED ANWARZADAH (resigned 15/04/2026) MOHAMMED MAHDI (resigned 06/09/2025) MUSTAFA ABASI (resigned 06/09/2025) MUNAVAR SHAH HASHEMI (resigned 06/09/2024) ELAKATALI DARWISHI (resigned 06/09/2024)

Structure, governance and management

Governing document

The organisation is a company limited by guarantee and is a registered charity. The charitable company was incorporated on 12th July 2017. The company was registered with the Charity Commission of England and Wales on 26th March 2020.

The company was established under a Memorandum of Association that established the objects and powers of the charitable company and is governed under its Articles of Association. The Articles of the Company was amended at a bonafide General Meeting held on 31/07/2022 and registered at Companies House on 17/08/2022. In the event of the charitable company being wound up members are required to contribute an amount not exceeding £10.

AL-MAHDI ASSOCIATION (LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST JULY 2025 (CONTINUED)

Recruitment and appointment of trustees

The directors of the company are also charity trustees for the purposes of charity.

Under the requirements of the Memorandum and Articles of Association the directors are elected/ appointed at the AGM or by directors.

Objectives and activities

The objective of the charity, as set out in its Articles of Association, is

To further or benefit the Afghanistan residents of Leicester without distinction of sex, sexual orientation, race or of political or other opinion by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for the residents.

Public benefit

The Trustees have due regard to the Charity Commission’s general guidance on public benefit. In particular, the trustees considered how the planned activities contribute to the aims and objectives. The trustees aim to further the benefit of the Afghan residents as per objectives and therefore providing public benefit to meet the needs of the community.

Achievements and performance

The charity since its inception has established a community centre fully owned by the charity to host all the activities of the charity which are open to all. During the period, the charity held educational classes, religious activities, social meetings and family festivals during different times of the year.

Financial review

The charity had raised £58,613 during the period and expended £13,378 in operational costs and additional costs of £11,695 to refurbish the property. This resulted in a surplus of £45,234 which was added to prior year reserves. The reserves of the charity were £95,688. The charity owns the community building outright where its activities take place and has loans that it had taken for the purchase of the building and for operational costs.

Statement of trustees' responsibilities

The trustees (who are also directors of the company for the purposes of company law) are responsible for preparing the Trustees' Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.

AL-MAHDI ASSOCIATION (LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST JULY 2025 (CONTINUED)

In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP 2015 (FRSSE);
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees on 29/04/2026 and signed by Director

JAN ALI AHSAN HOSINE

AL-MAHDI ASSOCIATION

(LIMITED BY GUARANTEE)

Registered Number 10861818

Statement of Financial Activities as at 31 July 2025	Statement of Financial Activities as at 31 July 2025
	31/07/2025	2024
Incoming Resources	£	£
Income from charitable activities	58,613	2,900
and generating funds
Resources Expended
Direct Charitable expenditure	13,379	4,604
Administrative Expenses	-	-
Operating Surplus (Deficit)	45,234	(1,704)
Other Recognisable gains or losses	-
Net Incoming resources	45,234	(1,704)
Reconciliation of funds
Funds brought forward	50,454	52,158
Funds carried forward	95,688	50,454

(LIMITED BY GUARANTEE)

AL-MAHDI ASSOCIATION

Registered Number 10861818

Balance Sheet as at 31 July 2025

Balance Sheet as at 31 July 2025
	Notes	2025	2024
Fixed Assets		345,875	334,180
Current Assets		11,976	598
Creditors: amounts falling due within one year		(4,845)	(33,606)
Net current assets (liabilities)		(39,008)	(33,008)
Total assets less current liabilities		353,006	301,172
Creditors: amounts falling due after more than one year		(257,318) (250,718)
Total net assets (liabilities)		95,688	50,454
Reserves		95,688	50,454

For the year ending 31 July 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies’ regime.

Approved by the Board on 29 April 2026

And signed on their behalf by:

JAN ALI AHSAN HOSINE, Director

AL-MAHDI ASSOCIATION (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2025

Accounting policies

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention. In preparing the financial statements the charity follows best practice as laid down in the Statement of Recommended Practice (SORP): Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (the FRSSE) (effective 1st January 2015) and the Companies Act 2006.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in the furtherance of the general objectives of the charity which have not been designated for any other purposes. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes.

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

Income

Donations, membership fees and voluntary income are accounted for gross when received.

Wages and salaries

Average number of employees 0

No employee received more than £60,000 p.a. 0

Connected Party Transactions

There were payments outstanding to directors and connected persons/entities for building work carried out at the centre and for other expenses payments made on behalf of the charity by the totalling £4,195. These are stated as creditors and are repayable.