**Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2025** Charity Assist Accountants Ltd Certified Public Accountants and Charity Independent Examiners Unit 27 Batley Enterprise Centre 513 Bradford Road Batley West Yorkshire WF17 8LL 1 **Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2025** |**Contents**|**Page**| |---|---| |Basic information|3| |Trustees annual report|4-10| |Independent examiners report|11-12| |Income and expenditure accounts|13-14| |Notes to the accounts|15-19| 2 **Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Basic information** ## **Address** Al Saaf Foundation Ltd 18 Norton Tower Halifax HX2 0NG ## **Bank** Barclays Bank 1-3 Parliament Street York YO1 8SE ## **Accountants** Charity Assist Accountants Ltd Unit 27 Batley Enterprise Centre Batley WF17 8LL ## **Charity registration number** 1191452 3 ## **Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Trustees’ annual report (including Directors’ report) for the period** **From: 1[st] April 2024 To: 31[st] March 2025** **Charity name:** Al Saaf Foundation Ltd ## **Objectives and activities** ||SORP reference|| |---|---|---| |Summary of the purposes
of the charity as set out in
its governing document|Para 1.17|the objects of the charity are to:
(1) The relief of poverty and preservation of health,
anywhere in the world, in particular but not
exclusively in Gambia by building community wells
and the provision of food packages.
(2) The advancement of the Islamic faith, anywhere
in the world, in particular but not exclusively in
Gambia by the provision of funds to build a masjid.
(3) The relief of financial need and suffering among
victims of natural or other kinds of disaster in the
form of money (or other means deemed suitable)
for persons, bodies, organisations and/or countries
affected.| |Summary of the main
activities in relation to
those purposes for the
public benefit, in
particular, the activities,
projects or services
identified in the accounts.|Para 1.17 and
1.19|The charity bought food packages such as rice,
cooking oil and sugar to help relieve poverty in
Gambia. It also helped build a masjid for the
community, built community wells and
sponsored orphans in Gambia. It helped with
earthquake relief in Mirpur.| |Statement confirming
whether the trustees have
had regard to the
guidance issued by the
Charity Commission on
public benefit|Para 1.18|The Directors are responsible for preparing the
Directors Annual Report and the Financial
Statements in accordance with applicable law
and regulations. Company law requires the
directors to prepare financial statements for
each financial year. Under that law the Directors
have elected to prepare the financial statements
in accordance with United Kingdom Generally
Accepted Accounting Practice (United Kingdom
Accounting Standards and applicable law).
In preparing the financial statements, the
directors are required to:| 4 ## **Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2025** • Select suitable accounting policies and then apply them consistently; • Make judgements and estimates that are reasonable and prudent; • Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with Companies Act 2006 and the Statement of Recommended Practice, Accounting and Reporting by Charities (FRS102). ## **Achievements and performance** |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to the
circumstances of its
beneficiaries and any wider
benefits to society as a whole.|Para 1.20|The charity was able to carry out water
projects, food distribution projects, Masjid &
madrassah projects, Qurbani project and
Ramadan food packs in different countries (see
accounts for details). The charity also managed
to provide grants to a UK charity Rafah
International.| |---|---|---| 5 **Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Pictures of projects during the year** . ## **Gambia project** ## **Turkey project** 6 **Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Pakistan project** ## **Uganda Project** 7 **Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Morrocco project** ## **Niger project** **Ghana project** 8 **Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Financial review** |**Financial review**||| |---|---|---| |Review of the charity’s
financial position at the
end of the period|Para 1.21|The charity is showing a surplus on the movement
in funds.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The charity does not a reserve policy in place as
the trustees intended to help relieve the poverty by
getting donations from friends and family. The
charity was set informally between friends and
family.| |Amount of reserves held|Para 1.22|£0| ## **Reference and administrative details** |Charity name|Al Saaf Foundation Ltd| |---|---| |Other name the
charity uses|| |Registered charity
number|1191452| |Charity’s principal
address|Al Saaf Foundation Ltd, 18 Norton Tower, Halifax, HX2 0NG| |1
2
3
4|**Trustee name**|**Name ofperson(or body) entitled to appoint trustee(if any)**| |---|---|---| ||
Nayim Akram|| ||
Irfan Afzal|| ||
Asam Munir|| ||
Rizwan Shabir|| ## **Corporate trustees – names of the directors at the date the report was approved** **Director name** Nayim Akram Irfan Afzal Asam Munir Rizwan Shabir 9 Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31 March 2025 st Declarations The company has taken advantage of the small cornpanies, exemption in preparing the report above. The trustees declare Ihat they have approved Iho trustoos, roport Ilncludlng dlroclors, report) above. Signed on behalf of the charty's trusteesldlrectors Signature{s) Full narne(s) Irfan Afzal Position (for exarnple Secretary, Chalr, eicl Oirector Dale 2410712025 io ## **Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2025** Independent examiner's report on the accounts **Section A Independent Examiner’s Report** ||**Independent Examiner’s Report**|**Independent Examiner’s Report**|**Independent Examiner’s Report**|**Independent Examiner’s Report**|**Independent Examiner’s Report**|**Independent Examiner’s Report**| |---|---|---|---|---|---|---| |||||||| |**Report to the**
**trustees/directors/**
**members of**

**On accounts for the year**
**ended**||Al Saaf Foundation Ltd||||| |||||||| |||31stMarch 2025||||| |||||||12754204| |||**Charity no:**|1191452|Company no.:||| **Set out on pages** 13-14 I report to the charity trustees on my examination of the accounts of the Company for the year ended **31 / 03 / 2025** . **Responsibilities and** As the charity’s trustees of the Company (who are also the directors of **basis of report** the 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 examiner's**|I have completed my examination. I confirm that no material matters| |---|---| |**statement**|have 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). 11 Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31 March 2025 I have hgve (xJm8 acn>s8 no other matters in connaction with thg examwlation lo which attl￿t￿n 8hwld be drnwn In thls rnport in ¢xder to enable a woper LNKlerstsndiw of the attounts to be reached. st Slgn•d: Iu.3.2 Relevant prolomlonal qu•llllcallorf•) or body {If any): FMAAT FCPA Addrn••: Unlt 27, Bavey Ertorw18e Centre 513 Bradl￿￿ Road Bauey Vffi17 8LL 12 ## **Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2025** |**Charity Name**Al Saaf Foundation Ltd|**Charity Name**Al Saaf Foundation Ltd|**Charity Name**Al Saaf Foundation Ltd|**Charity No**|1191452|1191452|| |---|---|---|---|---|---|---| ||||**Company**|12754204||| |**Period end**
Annual accounts for the period||||||| |**Period start date**||01.04.2024|**To**|
**date**|31.03.25|| ## **Section A Statement of financial activities (including summary income and expenditure account)** |||||||**y**|**y**| |---|---|---|---|---|---|---|---| |**Recommended categories by activity**||Gui|**funds**|**income**|**funds**|**Total funds**|**funds**| ||||**£**|**£**|**£**|**£**|**£**| |**Income (Note 3)**|||F01|F02|F03|F04|F05| |**Income and endowments from:**|||||||| |Donations and legacies||S01|23,054|206,683|-|229,737|216,192| |Charitable activities||S02|-|-|-|-|-| |Other trading activities||S03|-|-|-|-|-| |Investments||S04|-|-|-|-|-| |Separate material item of income||S05|-|-|-|-|-| |Other||S06|-|-|-|-|-| |**_Total_**||S07|23,054|206,683|-|229,737|216,192| |**Expenditure (Notes 6)**|||||||| |**Expenditure on:**|||||||| |Raising funds||S08|-|-|-|-|-| |Charitable activities||S09|3,929|261,611|-|265,540|187,949| |Separate material expense item||S10|-|-|||-| |Other||S11||-|-|-|174| |**_Total_**||S12|3,929|261,611
|-|265,540|188,123| ||||||||| |**the reporting period**||S13|19,125|54,928
-|-|35,803
-|28,069| |Taxpayable
**(**
**p**|**)**|S14|-|-
|-|-|-| |Net ains/(losses) on
**before investment gains/(losses)**||S15|19,125|54,928
-|-|35,803
-|28,069| |g
investments||S16|-|-|-|-|-| |**Net income/(expenditure)**||S17|19,125|54,928
-|-|35,803
-|28,069| |**Extraordinary items**||S18|-|-|-|-|| |**Transfers between funds**||S19|21,384
-|21,384|-|-|-| |Gi d l lti f fid t f th
**Other recognised** **gains/(losses):**|||||||| |ans an osses on revauaon o xe asses or e
charity’s own use||S20|-|-|-|-|-| |Other gains/(losses)||S21|-|-|-|-|-| |**_Net movement in funds_**||S22|2,259
-|33,544
-|-|35,803
-|28,069| ||||||||| |**_funds:_**|||||||| |Total funds brought forward||S23|53,335|33,544|-|86,880|58,810| |**_Total funds carried forward_**||S24|51,077|0|-|51,077|86,879| 13 ## **Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2025** **Charity Name** Al Saaf Foundation Ltd **Charity No** 1191452 **Company No** 12754204 ## **Section B Balance sheet** ||Guidance Note|**Unrestricted**
**funds**|
**Restricted**
**income funds**|**Endowment**
**funds**|**Total this**
**year**|**Total last**
**year**| |---|---|---|---|---|---|---| |||**£**|**£**|**£**|**£**|**£**| |**Fixed assets**||F01|F02|F03|F04|F05| |**Intangible assets(Note 15)**|B01|-|-|-|-|-| |**Tangible assets(Note 14)**|B02|-|-|-|-|-| |**Heritage assets(Note 16)**|B03|-|-|-|-|-| |**Investments(Note 17)**|B04|-|-|-|-|-| |**_Total fixed assets_**|B05|-|-|-|-|-| |**Current assets**||||||| |**Stocks(Note 18)**|B06|-|-|-|-|-| |**Debtors(Note 19)**|B07|20,251|-|-|20,251|23,687| |**Investments(Note 17.4)**|B08|-|-|-|-|-| |**Cash at bank and in hand(Note 24)**|B09|33,011|-|-|33,011|64,692| |**_Total current assets_**|B10|53,262|-|-|53,262|88,379| |||||||| |**Creditors: amounts falling due**
**withinone year(Note 20)**|B11|2,185|-|-|2,185|1,500| |||||||| |**_Net current assets/(liabilities)_**|B12|51,077|-|-|51,077|77,280| |||||||| |**_Total assets less current liabilities_**|B13|51,077|-|**-**|51,077|77,280| |||||||| |**Creditors: amounts falling due after**
**one year(Note 20)**|B14||-|-|-|-| |**Provisions for liabilities**|B15|-|-|-|-|-| |||||||| |**_Total net assets or liabilities_**|B16|51,077|-|-|51,077|77,280| |**Funds of the Charity**||||||| |**Endowment funds (Note 27)**|B17|-|||-|-| |**Restricted income funds (Note 27)**|B18||||-|33,544| |**Unrestricted funds**|B19|51,077||-|51,077
-|53,335| |**Revaluation reserve**|B20|||||| |**Fair value reserve**|B21|||||| |**_Total funds_**|B22|51,077|-|-|51,077|86,879| |||||||| |||||||| |**_The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating t_**
**_companies._**||||||**_o small_**| |||||||| |**_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_**
**_with respect to accounting records and the preparation of accounts._**||||||| |||||||| |**_These accounts have been prepared in accordance with the provisions applicable to small companies subject_**
**_to the small companies regime and in accordance with FRS102 SORP._**||||||| |||||||| 14 Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31 March 2025 Section C st Notes to the accounls Note 1 Basis of preparation This serlion sh)uld be completed by all charities. 1.1 Basis ofaccounting These aCC￿jnts have teen wepared under the histcfical cc6t eC￿Venticfft ￿1th items reccgnised at costor trans*tion value unless othewi%e stated in the relevant note(s} to these accounts. The &counls have teen epared in accordance with.. the Ststement of Reccrfnmended Practice.. kcounting and Repcfting by CharitEs preparing their a¢¢ounts in accordance with the Financial Repc#*ng Standanl applicatrje in the UK Repu￿1¢ of Ireland {FRS 1021 issued cffj 16 July 2014 and with" a)d with" the FIn￿CIal Rewb"ng Standard aFplicat4e n the United Kin9Jom and Republic of eland IFRS 1021 and with the Charities Act 2011. The Charity ccfjstitutes a W￿1¢ Imefrt ￿ts'ty as defined by FRS 102." "wriae 12 Going concern there are material uncertainties related to events or condilions that castsignifiGant doubton the charitys ability to continue as agoing concem, please provide the following details orstate -Not applicable-, rfapprowiate.. An eX￿ana1[On as to thc6e factor5 that support the cCnclusic￿ that the Charity is )ing concem.. The charity is showing a sU￿lUS at theeThYof the financial 1.3 Change ofaccounting policy The &counts presenl a true and fa.r view no changes have teen maje to the aCC￿jnting pdicies adopted in note { }- .T*X &s 1AChangesto accounting estrmates No ch￿ge5 to xcounting estimates have o¢cunEd in the rerKJrting pericd {3.46 FRS102 SORPI. Yes" No. 1.5 Malerial prior Jtar errors No material r errorhave L*en idenbfEd in the re Yes. orb'n erK) 3.47 FRS102 SORP . -TKk a5 15 ## **Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Section C Notes to the accounts (cont)** **----- Start of picture text -----**
Note 3 Income
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 206,656 - 206,656 189,948
and Donations justgiving 27 - 27 1,664
legacies: Gift aid 23,055 23,055 24,581
- - - - -
Legacies
General grants provided by government/other
charities - - - -
Membership subscriptions and sponsorships
which are in substance donations - - - -
- - - - -
Donated goods, facilities and services
Other - - - -
Total 23,055 206,683 - 229,738 216,192
TOTAL INCOME 23,055 206,683 - 229,738 216,192
**----- End of picture text -----**
16 **Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2025 Section C Notes to the accounts (cont)** ||||||||| |---|---|---|---|---|---|---|---| |**Note 6**|**Expenditure**||||||| ||**Analysis of expenditure**||**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**|**Prioryear**| |||||||**£**|**£**| |**Expenditure on**
**raising funds:**|Incurred seeking donations||-|-|-|-|-| ||Incurred seeking legacies||-|-|-|-|-| ||Incurred seeking grants||||||| ||**Total expenditure on raising funds**||-|-|-|-|-| ||||||||| |**Expenditure on**
**charitable**
**activities**|Accountancy fees||1,075|-|-|1,075|975| ||Annual return||300|-|-|300|325| ||Bank charges||1,255|||1,255|931| ||Gift aid charges||385|||385|539| ||Governance||429|||429|| ||Grants Sri Lanka||-|16,810||16,810|2,000| ||Grants Afghanistan|||1,500||1,500|| ||Grants Gambia|||29,580||29,580|33,185| ||Grants Ghana|||22,740||22,740|18,290| ||Grants Guinea|||9,770||9,770|2,016| ||Grants Jerusalem|||||-|100| ||Grants Jordon|||480||480|| ||Grants Lebanon|||13,501||13,501|| ||Grants Morocco|||2,300||2,300|5,919| ||Grants Niger|||25,509||25,509|6,812| ||Grants Pakistan|||52,765||52,765|33,665| ||Grants Palestine|||32,900||32,900|39,500| ||Grants Tanzania|||2,395||2,395|| ||Grants Turkey|||16,300||16,300|8,156| ||Grants Uganda|||17,886||17,886|28,532| ||Grants UK organisations|||17,175|-|17,175|6,625| ||Independent examination||425|||425|300| ||Printing, postage & stationery||60|||60|80| ||**Total expenditure on charitable**
**activities**||3,929|261,611|-|
265,539|187,949| ||||||||| |**Other**|Justgiving fees|||-|-|-|174| ||||-|-|-|-|-| ||**Total other expenditure**||-|-|-|-|174| ||||||||| |**TOTAL EXPENDITURE**|||3,929|261,611|-|265,539|188,123| 17 ## **Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Section C Notes to the accounts** **----- Start of picture text -----**
Note 10 Details of certain types of expenditure
Note 10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of
accounts and other services provided by your independent examiner. If nothing
was paid please enter '0' in the appropriate box(es).
This year Last year
£ £
Independent examiner’s fees
425 300
Assurance services other than independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services)
paid to the independent examiner
**----- End of picture text -----**
|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**| |---|---|---|---|---| |||||| |**Note 19 Debtors and prepayments**||||| |**_Please complete this note if the charity has any debtors or prepayments._**||||| |**19.1 Analysis of debtors**||||| ||||**This year**|**Last year**| ||||**£**|**£**| |**Trade debtors**|||-|-| |**Prepayments and accrued income**|||-|-| |**Other debtors (estimated gift aid)**|||20,251.0|23,687.0| |**Total**|||20,251.0|23,687.0| |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**| |---|---|---|---|---| |||||| |**Note 19 Debtors and prepayments**||||| |**_Please complete this note if the charity has any debtors or prepayments._**||||| |**19.1 Analysis of debtors**||||| ||||**This year**|**Last year**| ||||**£**|**£**| |**Trade debtors**|||-|-| |**Prepayments and accrued income**|||-|-| |**Other debtors (estimated gift aid)**|||20,251.0|23,687.0| |**Total**|||20,251.0|23,687.0| 18 ## **Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Section C Notes to the accounts (cont)** **----- Start of picture text -----**
Note 20 Creditors and accruals
Please complete this note if the charity has any creditors or accruals.
20.1 Analysis of creditors
Amounts falling due Amounts falling due after
within one year more than one year
This year Last year This year Last year
£ £ £ £
- - - -
Accruals for grants payable
Bank loans and overdrafts - - - -
Trade creditors - - - -
Payments received on account for contracts
- - - - -
or performance related grants
Accruals and deferred income 2,185 1,500 - -
- - - -
Taxation and social security
Other creditors - - - -
Total 2,185 1,500 - -
**----- End of picture text -----**
## **Section C Notes to the accounts (cont)** **----- Start of picture text -----**
Note 24 Cash at bank and in hand
This year Last year
£ £
- -
Short term cash investments (less than 3 months maturity date)
Short term deposits - -
Cash at bank and on hand 33,011 64,692
Other - -
Total 33,011 64,692
**----- End of picture text -----**
19