**Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2026** 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 2026** |**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 2026** ## **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 2026** ## **Trustees’ annual report (including Directors’ report) for the period** **From: 1[st] April 2025 To: 31[st] March 2026** **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 2026** • 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 2026** ## **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 2026** ## **Pakistan project** ## **Uganda Project** 7 **Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2026** ## **Morrocco project** ## **Niger project** **Ghana project** 8 **Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2026** ## **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 have 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 2026 st Declarations The company has taken advantage of the small companies, exemption in preparing the report above. The trustees declare that they have approved the trustees, report (including directors, report) above. Slgned on behalf of the charlly's trusteesldlrKtors Slgnaturnlsl Full nam•l$l Irfan Alzal Posrtlon (for •xample S•crotsry, Chalr. •tcl Director Date 2110512026 io **Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31[st] March 2026** **----- Start of picture text -----**
Independent examiner's report on
the accounts
Section A Independent Examiner’s Report
Report to the Al Saaf Foundation Ltd
trustees/directors/
members of
On accounts for the year 31 [st] March 2026
ended
Charity no: 1191452 Company no.: 12754204
**----- End of picture text -----**
**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 / 2026** . **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 2026 st I have no concems and have come across no other matters in connection with the examinats'on to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. Slgned: Date.. ?é S Trclc, Name: ALNJul Qudeir Khan Relevanl professional qualification{s) or body (If any): FMAAT FCPA Address: Charity Assist Accountants Lld Unit 27, Batley Enterprise Centre 513 Bradford Road Batley WF17 8LL 12 Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31 March 2026 st Charlty No Company accounts for the 0104 2025 To 31 03 26 Section A Statement of financial activities (including summary income and expenditure account) 1191452 Chftrlty Name AJ Saaf Foundation Ltd 12754204 erio nnua Period start date RÈeotntnended categoiies by activity funds incotne fund5 Total fund5 funds Incom• (Not• 31 1￿Cornea￿d from: Don&￿n5 ind ￿91cleS Chartabk i(IrrtKs FQ11 F02 F03 F04 F05 S01 229 737 S02 139787 139787 other1r8d￿j adnftt*a veJtmnt3 S03 S04 Sep&rBts mats[￿litern Of￿¢0￿8 Other Total Expenditure (Notes 61 EXpe￿ditUr? 0Tr'. Ratsing funds Char*able S05 S06 S07 139 787 211516 229.737 $08 S09 182 244 185919 265 540 Sep3rBle n*TiBI expense ¢em Other S10 Total S12 182 244 185919 265 540 for the reporting period S13 68,054 42,457 25 597 35,803 Tax payab $14 before investment gainsljlosses} SIS 88 054 25 597 35 803 vestmDts S16 Net incomellexpenditurel Extraordinary iiems Transf•rs b•tw••n funds S17 S18 S19 charW5 use Other gainsiiknsses} Net movement in lunds S20 25 597 25 597 35 803 fund5." Toial I￿ndS brDugni IDrward Total funds catTi•d foThvard 86.880 S24 76 674 76 674 13 Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31 March 2026 st Chorrty Mame ￿ SaafFoundalion Ltd Charity Mo Company No 1191452 Section B Balance sheet Unrestrbttsd Re$trltted Emdtswm￿t Totalthts funds income lunds Jnds year Total Lqst year Fixed assets Int8ngiblÈ aslèts Tangible ao8ets Heritrge assets Inve5trnents F01 F02 F03 F04 F05 INote 151 INoie 141 INote 161 INote 171 B04 Toiai fixed assets E05 B01 eo2 603 Current assets Siocks INote 181 Debtors INoie 191 607 Inve5trnents INote 17.41 B08 Cash at bank and In hand (Note 241 809 Totsl cumnt assets 810 e06 40.414 40.414 20 251 79.219 79.219 53.262 Creditors.. amounts falling due within one year INote 201 2.$45 2.5¢5 2 185 Nei cuffeni assewiabiliti*s) 812 76.674 76.674 51077 Total assets less Cuffrent liabilitie5 E13 51,077 Credltors.. amount$ f811ing due after one yeor (Note 201 Piovi$ion$ foi liabilitses e14 615 Tot31 nel assets or liabililies B16 76.674 76.674 51.077 Funds ofthe Charity Endowm)Ènt lunds INotÈ 271 Restricted IntomÈ fund$lN0ts271 Unrestrltted hjnds 817 818 819 76.674 76.674 51.077 Revaluatlon reserwe Fair ¥alue reger¥e 820 B21 lotal funds 622 76.674 76.674 51077 The company w35 ertitled to exemption fnNn audit unders4TT olthe Companies Aci ?c￿6 relating to 5fftall mpanle& The fftefftbe￿ have not requirEd the cofftpany to obiain an audit in accordance with seclion 4T6 of the Companies Act 2006. The dtirectors acknowledge their responsffbilffties for complying with the requirernents of the Compafties Act with respect to accounting record5 and thepreparation of accourts. These Kcounts have been pffpp3￿d accordance with the provision5 applicable to sfflall cofnp8nie5 subjKt to the small companles ￿gIme and In acc¢Ydance wlth FRS102 SORP. "gned ty one Or￿otruSteesII￿[8&orS on behawof all ihe Iwslee51(IieL2or5 Dale ol apprwal ddlm Print Nam• Irfan Alzal 21nM26 21n5r20 &gn*Jr• of Ll'reclor authenbcabno accounts s•nlto Compani•s HDUS8 Siwature Dale Prntn 14 Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31 March 2026 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 March 2026 ion esto e accoun cont st ec Nots3 Income RÈ$tricted U￿￿￿$tr￿￿1 1￿come ETrdowmeTrt funds funds Analysls of In¢ome Totallunds Prioryear Dc*nations and lega¢ies= Donations and rfts Oonations ust 51565 139.787 191352 2￿6 27 23 055 20 164 20 164 acies General grants provided by governmenvother ¢harities Membership subscriptions and sponsorships which are in substance donations Donated oods facilrties and serwces Total 11,729 139.787 211518 TOTAL INCOME 211518 16 Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31 March 2026 st Notes to the accounts Expendrture Re5tiicted IpJOOTrJ• lrynds Tolal F*hds ior ar knalgsls d e¥•eThd5t￿è l*hds EwenditLve an Incurredseekin Intsjiiedgoekin don￿n5 raIsI￿ luThds'. Total eKpendiluie ia5ing Fu￿5 EwenditLve an Accountancylee5 Amualteluin 1570 1.075 oharlt•bl• aclivitips 360 360 3(1) Bankeh419•1 Gltaidchai￿5 850 850 1.25$ 385 385 G(wernance 429 GianiBangL*esh CianlFaloL4Jag￿J5n￿ek GianiH&nanChèa 776 776 10fj15 .615 2500 2500 Gi4n1￿MI￿lIIl￿A 12ts80 5.800 11860 5.800 GianiMHaqani Gian1Ralahknier￿Ii(￿l 8277 8277 Clani&credCi￿g GianiS4laWdlTh 3￿00 3￿00 13.141 8.832 8232 *.811 2.610 2.610 4.500 GianiTamiithlHwue Cianls(SaWab5￿ia1} 12.425 11425 GiaThlsAlghanigiaTh Gi&nlsG4Th&4 1.5 00 00 29.5 22.740 9.770 17.315 GianI5Gui￿è Gianlsknrd CiantsLpb￿Orn .5(n GiaThlsMoirtco 2.3 5.421 S.421 39.180 25.5CO 52.785 GianlsTanzania 14.440 CianlsTurk .3 Gianlsugarda G14nlsUK￿S•nLr4llQn1 Gian15Y•m 18502 18502 11.8 17.17S 240 240 In&p￿￿e￿ex￿n1na￿n 425 Pmlingpostage&slabonery Total expendiiuie &aiitable aclivitie5 3ffj75 18Z244 116.919 265.540 17 Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31 March 2026 st Section C Notes to the accounts Note 10 Detsils of certain types of expenditure Not• 10.1 F••5 for •xamination of th• accounts Please provide details of the amountpaid forany statutory external setutiny of accounts and oth¢r5¢rvic¢s Provid￿ byyourindcpendent ¢xamincr. Mnothing was paidplease enter f*'in the approwiate box(es). This year Lasi year Independent examinerf5 fee5 425 425 Assuranee services other than independent examination Tax advi50ry fee5 Other fees Ifor example: financial advice. consultancy. aceountaney services) paid to the independent examiner Section C Notes to the accounts Icontl Note 19 Debtors and prepayments Please complete this note rf the charity has any debtors orprepayments. 19.1 Analysis of debtors This year Lastyear Trade debtors Prepayments and accrued income other debtors (estimated gift aid) 40,414.8 20,251.0 Total 40,414. 20,251.0 18 Al Saaf Foundation Ltd Income and Expenditure Accounts for the year ended 31 March 2026 st Section C Notes to the accounts Iconti Note 20 Creditors and accruals Please complete this note if the charity has any creditors oraccwals. 20.1 Analysis of cr•ditors Amounts falling due within one year This year Last year ounts falling due after more than one year This year Last year A¢¢ruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or perforniance-related grants Accruals and dèfèrred income Taxalion and social security Other ¢redltors Total 2,545 2,185 Section C Notes to the accounts (conti Note 24 Cash at bank and In hand This year Last y•ar Short tèrni cash investments (less than 3 months maturity datel Short terni deposits Cash at bank and on hand Other Total 38,805 33,011 19