Registered Charlty Number 1191499 CHILDREN OF ZANZIBAR FOUNDATION REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 Apex Associates LLP Accountants and Tax Consultants Apex Chambers 58-A Ilford Lane Ilford Essex IG12JY
CHILDREN OF ZANZIBAR FOUNDATION Report and accounts Contents Page Chai'iry information Stalenient of'fiiislees, Tesponsibilities A¢coiiniaiils' r¢porl SlaleThiellt uf Financial AciivLIi¢s Jn¢om¢ and Lxpwdityre accoiiiii Balance sheel Notes ID Ilie accouiils Deiailcd sl¢ll7¢t of FiiiBnci81 Aclivitics 10
CHILDREN OF ZANZIBAR FOUNDATION Charity Information Trustees Mi. Mbatak Hiisscin Mbarak- c1iairn Mis. Na¥riya Fcizal S#lim Mi's. Saida Saliini Mokninrnvd Mr Moliainm Said Mohumm¢d Mrs Asli¥ Saeed AbJallah Accountants Aftab Ahiiiad Khan Apcx A%sociate% LLP Ai¢ounl8nl% and Tax Consiilt3nls 58-A Ilfoid Lalle Iltord Essex lejl 2JY Bankers Bairl&y5 PIC Leic¢%ler LE87 2BB Règlstèrèd offlce 171 Jbscott Close Dagcnham F4sex RM109YX Règ15tered charlty number 1191499
CHILDREN OF ZANZIBAR FOUNDATION The report of thg tfU5tee5 for the perltsd ended 30 September 2025 Introductlon T1 ttuste¢s i)rescnl IhLir finalrewrt Alid4¢¢OliiS f. 1liep¢ri ¢lldcd 30 Sepletnbcr2025. l'. durin¥ Il ¢OilJinK year. aiotlw ihcchJiiiyS a55cLsarc adcqualc lo fullil ilh ublwiioik& structure, Gt>vernance and Man8gement Governing document Tli¢ cliai'ily 1S Lonlrolled by 115 goverTrlng d(Kunni, a Cottsiiwiion and a Charitable Iiicollratc Or¥anisJtivii ILIOI. Rlsk management I'h¢ Iru%iec.% liir ve duty to identify rcVi¢W Sh¢ iisks io wliieh the ch8rily is eXEd ahd to ensure)prOprIatecOtro18ttr In pi&ce to provid¢ ie4sonHNe awyrole against fTrud andem)r. Independent Examlner Aftab AhFnad Khan FDAAAT, ATT Apex Associates LLP AccounniS $n(f TEX Consultants 58-A Illord Lane Essex IC12JY ststement of Trustees. Responslbllltl95 The Ch&riiie4 Acl iCqllir¢s the Board of Trusiees 10 prepare financial statemEnts lor¢ach finAncial yeHr whicli give u iru¢ and fuir view ol. Ihe stsle of afFdirS of ihe bhdrity as al th¢ vf thc fiiiaiicial YcarUi of t1 surplusord¢fi¢itnfthe chdr&ty- In prcpyrin¥ tliOS¢ fiii#iKi#l $wtemeDlS Ihe BoaTd 15 r¢411ired to:_ s¢k¢i suii#ble #w)untiiigwlicies aiid thcn apply IhrmLwttSiStthily', rn8kc jurtgements aiid estirnates thal arc rcu5unablc ¥rtd pdent., and IIIDppropri3te pfcsuiTLC thal IhL Lharity will cooliii in bvslllSS5. st81e ivlieiher appli¢ableacwunling sLindardialld siAiem¢nis or reconimcTEdcdpraclice h%ve been followed, subject io any DlerIal departseS discloscd 11nd eXpIned in thc fmanGialststcnI7ts", Th¢ Thi$tees are also ie5wnsible lor maintaining adequate accounling rccorés ivliich di¥¢lose rylb reuSvnbl¢ ra¢Y ai Jny titnc fithancrdl position ofthc chatiiy And which ar¢ w[rlent StaiCm¢nlS iumply iviih Yegulalions madc undcr the ChFill¢S Act. Th¢y iespunsthle far 5afCgi1dIthe Asseis of Ili¢ ¢liarity ond heiice for tskiiig reasoiiablc&lcps fvr die pr¢Y¢iiiH)n Ji dc¢¢ction of fiaudldOhcr irrc¥uiarilicS. Th¢ ttust¢¢5 areakn rLSWrtsible forih¢con*nts ofihe Iru$tecs' rcpLTrI1. and the re551b11l¢Yflts¢ depe1¢ThI eXa11nCr in Telatio]) to the tsu3tEes' icport 1% limiied io eumilling rcp1 attd cnsurinB Ilial on th¢ fde¢ of lh¢ rewrt. ¢Ire ar¢ no incnn%istcncieg ivith the figures discknscd ID Ihe finaiicial slatcrncnis. This rewriwas approved byth8 board of Irustses J2 QoJ6 Mbarak Hus¥ln Mbarak Chalrman
CHILDREN OF ZANZIBAR FOUNDATION Indepgndènt Examiner's Report to the trustees of the charity Report of the Independent Exambner to the trustees on the account8 of the Charity for the perloil ended 30 September 2025 l Teporl on Ihc finaii¢ial siai¢iiienis of Ihc Charity foi ilie PeTiod cnded 30 S¢pt¢iiib¢r 2025 which have been IFRssfi. i'ffcLliv¢ April 2008. #dapled lo mccl Ilie needs vf iininwrp()raled oi'gaiiisalions, as niudilied by Ihe Siai¢m¢ni of Recommen(led Praclicc for Accounlinb anil R¢pnitiiig issued by Ilie ChJrily Ci)rnini8%ioncrs for Ell¥knDd & Walcs, ¢ftecliv¢ Apiil 2005 as reviscd in JutLC 2(M)8. ITli¢ SORPI, the lustorical cost convenliun and the accounti1. )licieS. Respectlve responslbllltles of trustees and examiner A% dc8¢Tib¢d, the Lhariiy's tiwtc¢4 air rcsponsible foi- the prepai'aiion of the finaiicigl slalemenl%. The thtCeS ale saiisftcd tlial the audit I'equii'etnenl of S¢¢iion 14411) of th¢ Charilic8 Act 2VI I Iihe Aci} does not apply. and Ehat there is no iEqUlI-ernenl tsi th¢ &rov¢ixing do¢umeiJt or constitulion ofilie Chai'iry loi. the conductiiig of an audit. As a con.sequeiice, the livslees h3ve elcclcd thai the finaiici31 slalenienl% LK subject lo independeni examinaiton. Having sali&fi¥d myscifiiiai ili¢ cliarily is nol 4ubjccl to aiidil. dnd is ¥ligibl¢ for it]depe1e}l examiiialioll, it is tny spon8ibilily lo'.- ) examille the accounts under Section 145 of the Aci.. bl to tolloiv the piY>eeduie% laid down in the G¢n¢i'al Directions given by the Charity Commi.8sion und¢i'section 14515)Ib} of Ilie Ail., and., I to stBte whctlicT pariicularmamers havc com¢ to my attelltion. Ba81s of opinion and scope of work undertaken I ccndll¥d my ixaminalion in accordanLe with IhL Gcn¢ral Direclion8 giveii by tlic Charity CointnissioneiE fur ng13nd & Walcs in rclalioii 10 Ili¢ conducting of aj) independenl examination, rel¢rr¢d lo above. An indei)endcnl examinaiivn incliidc% a rcview of the aLLounling Tecordg k¢pi by Ili¢ Charity and of Ilie accoiinling sysl¢m employed by Ihe Chaiity and a compai'ison of Ilic tinallcial slalemeiils pr¢%cntcd wilh Iliose Lrcords. 11 also includes CDrtsideraiion ot. any uijusual items or disclo%uir8 in Ilie fin#nLial stslcments , and seekin¥ explanations froin you as Irllslee% concctning such inall¢rs. Thc piirpose of tlie exarninalion 18 lo csiablisli as far as p085ibl¢ Iliat Iheie have en no brcachc.8 of the Lliarilits leisIatIon and Ihai th¢ financial %tatcmeiits coniply witli the SORP, on a test b25is. of evidence Tclcvant lo th¢ amounts and disclosujrs in tiie financial sialcmenls. The PToceduiEs undertaken do noi provide all the evidence that would be r¢quiird in an aiidil . and infoTmation supplied by the Misie¢s in the cour5¢ of the exaTninalion is iiot 8ubj¢¢led lo audit lesls or enquii'ies. and conKqu¢ntly I do not CXPlE&S an al11 opinion on the view given by the financial sial¢m¢ttis, and in particulDr, T express no opinion a.% io wknether the finanGiJI slaletnentg b7iVC a true and fail. view of the affairs of the chaiiry. and Eny report is liiniled to the matters setouf in the stat¢m¢llt below. I pla]Jtted and perforin¢d my exymination 50 as to satisfy myself that th¢ objectiv¢s of the iDdependent examittaiion are achieved and bcfor¢ finalising the report I obtain writt¢n a5surance5 froTn the ttUSlce% of all tllalcrial tt)aii¢r8. Independent Examlner's Statement, report and opinlon In conncclion Ivilli my exoEniiialion. no njaiier has comc fo my attention in conncclion with my ¢xami[tIOn which gives ine re)nable cause to believe Ilial IN any Tnateiial re5P¢Ct Ihe requiremcnl%
lil 10 keep accounting I'ecoids in accordance with scciion 130 of Ili¢ Act. lill 10 prepare financial statements which acLord with the accounlin¥ record% and comply iviih Ihe accoullling requirem¢nts of the Act and., Slsleinciit of RccoJthn¢nd¢d Prgcti¢¢- AccountiDg Hnd Rcporling by Charjlies have Lot b¢ctt inct,. oi. to which, in Tny opinion. all¢nlioii should bc di?wn ill iny repori in ordci. lo ¢nabl¢ a proper undcrslanding of the accoiinls Iv bc rca¢lied. Aftab Ahmad Khan FMAAT, A Apex Associates LLP Account8nt5 and Tax Consultsnts 58-A Ilford Lane E588X IG1 2JY Dale.. l¥- J*1£ LOZL
CHILDREN OF ZANZIBAR FOUNDATION Statement of Flnanclal Actlvltles For The Perlod Ended 30 September 2025 2025 2024 Incoming resources Inwming resourcès Irom generated funds Vo1unlgry Other Incoming Résourt8S 9,$53 17.066 Tot81 incomlNJ resour¢8s 17.066 Costs of charitable aclivllles Total r850urces expended 12,220 12.380 12.380 Net income Illossl resources before transfers between funds 12.8671 4,686 Totsl fund5 brought fOard 12,850 8,164 Total Funds canied fonmard 10.1 12.850
CHILDREN OF ZANZIBAR FOUNDATION ststement of Financial Activltoes For The Perlod Ended 30 September 2025 Income and Expendlture Account For The Period Ended 30 September 2025 2D 2024 Voluntary Incom8 17,066 Olh&r operating incorne Costs of charitable 8clwttses (12,0> I12.0) Gross surplus1 Ilossl 12,6671 4.686 Surplu5 1 Ibssl on ordingry acInfl&S bOre tax (2,e671 4.686 Surplu8 1 Ikjssl for the financi81 year 12,8671 4.686 Glft Aid Payments Rtrt8id Sur8 I Ilossl for lh8 finandal year
CHILDREN OF ZANZIBAR FOUNDATION Balance Sheet as al 30 September 2025 Not88 2025 2024 Th8 assets and liablllb88 of the chsrily Fixed 8ssÈts Tanglble asseis Total assets Curr&nl assets Debtors Cash al bank and hand Total current assets 10,903 72 13.570 Amount5 due within one year Net current sssets 720 Total assèts l&ss ujrrenl Ilabili11os 10,903 12,850 Net 85sets Includlng pension asset I liability Thè funds of the chaiily.. Unrestricted incomg funds Unre5tricled revenue accumulatèd lunds 10.903 12,850 Total Funds The financial slal8mènts were approved by the Board ol Trustee8 on.12J.uno.2vl6, signed on ils behalf by.. Asha Saeed Abdallah -Truste• Iiii QL Mbarak Hussein Mbarak- Trusteè
CHILDREN OF ZANZIBAR FOUNDATION NOTESTOTHE AccouNTS FOA THE PERIOD ENDED 30 September 2025 Accountlng pollcles Aceountlng conventlon aworJyni¢ wilh the FiiMiiciBI Reportiii¥ Slaiidard fur Smallir Eiilill¢S l¢ff¢Ltive April 2008, IIIL CliJi'ilics Act 2011 and the wuirejnenib of the Slaiemeni of kecommended Practice, Accounliii¥ and Rq)ortin¥ by Incoming Resources All IiieoJiiiii¥ rcsourccs air uicludedoii th¢ stalCrtnL ufFitt&neial ActJvilie4 ivlien the chEirily is Ic¥ally eniiiled lo tlie inconic alld Ilic ainounl can bB quantified iviili rcasonable aecuracy. Recognltion of Ilabllltles Lidbilities arc rccowised oli the ar¢riiHl% bii%i% tn a¢cord8ttee ivith MormHI accountg piinciplcs, modificd wli¢re i)LVlSbHiy iii accolance Ivilh the giiidaiic¢ ¥iY¥n iii Ili¢ SOTIP. Taxatlon As a regislered ih#Tlty. Ili¢ organi$8tioii 1% exenipL froiii ii)come aJJd corpDration lo Ihv exierti thyl Ils illcome atid gains are applicablr Iv ¢harible puiyoses oiily, Funds structure pollcy Thc cjiarity iiiaintains d genernl unr¢sirici¢d fund wliich wresenls fuiids Ivhich aTC cxp¢ndablc al Ilie disciclion of Ihc IWStce% in fui'ilierAncc of Ihc objects of the charity. Suih fiinds may b¢ li¢ld in ord¢r to rittance botli woJ*in¥ capi111 Ldpjlal iDvcslmciil. Reslricted funds havB been t)vided 10 Ihc ehariry for particulBr purposes. and il is Ihc policy of Ihc bDard of I[1¢¢8 10 ¢aY¢fully Mollir Ihe applicatiojj of those fvnds in accordanie ivitb Ih¢ rcstriclions ploced upon them. A fixed Bssel fvnd is maintained whi¢h reprevnlq the ivllttcn dowii value of 13ngible fixed assei$, and is divided into a rc511-i¢li(I fix¢d asset fviid r¢pre$eniiJig the wrillcll dowii value of tho3¢ a5silb subjcrl t re&triciio115, willi th¢ biilancc bciiig ili a d&sixttaied fi]ttd ieprcsenling the Ivritteii down Vdliie of those assets riye of rcslricliolls. Th¢ deluiled op¢talion or Ih¢s¢ funds is describ¢d uiidei. the aLcolluti PDlicy Capital grsnls, There is no fonnal policy of transfer bettvc¢n fvnds or on Ilie allocation of fiinds to de5i8naled nds, other th4n that described above. Any oth¢r proposed traiJ5fer belw¢ell funds would bc con5idcT¢d ort Ihc pariiLularcircumstances. 2 Wlndln9 up or dl$$olutlon of th8 charlty If upon windiiig up oi dis%oliilioll of the cbarity the Ma$ 4ny #%s¢ls. afterthe satisfaclioii of all debts and liabi111ies. the Eissets repreb¢nied by lh¢ a¢¢uinulated fi2nd shall be transferred lo soine oilier ¢haTllublt bo(ty or bodi haviiig similar objects lo the cliarity. 2025 2024 Rev8nu8 Tumover from ordinary acllvllles 17.066
CHILDREN OF ZANZIBAR FOUNDATION NOTESTOTHE AccouNTS FOR THE PÉRIOO ENDED 30 S8ptsmbor 2025 3 Stsff Costs and Emolurnents 2025 2024 Gi(tss Salolirs Therew¢tc no fEe5 oroiheTTcmvncraliuii tu the isteeS Therewere no employee% iyiih ¢moluiii¢nis in cx¢¢ss of £60.alX) peraiinuin 4 Trustee5' Remuneratlon Neillier Ili¢ Iruslees nor any p¢rsuns COnn¢¢d with th¢m liav¢ r¢c¢ived any reiiiunL'ralion. cith¢i' iii Ilic currcnl year orili¢ prior year 5 Creditors.. amounts lalllng due wlthln one year 2025 2024 Accnicd cxpcnscs 720 720 720 720 6 Unre8trlct8d revenue accumulated fund5 2025 2024 Ai l O¢iobeL' 202411 October 2023 Bought forward UJ)r¢stricled revenuel (loss} foi" th¢ finattcial year 12.850 (2.667) 8,104 4,fj86 AI 30 Seplerni)CT 2025130 Septetnber 2024
CHILDREN OF ZANZIBAR FOUNDATION Schedule to the Ststement of Financial Activllles For The Perlod Ended 30 S8Pt8mb8r 2025 Unrostrlctsd Funds 2025 Total Unre6trfct¥d Total Fund8 2024 Fund5 Fund5 2025 2024 Incoming R8sourctrs Voluntary IncoTne 9,553 9,553 17,066 17,066 Total Voluntary Ineome 9,553 17.066 Other Incoming Resour5 Other operaling incorne Total Other Incoming ReSoUrS Total Incoming Resource5 9.553 9.553 17.066 Professlonal fees in support of charitabl8 acUvlti8S Donalions Accounlancy fees AdVertIng 8nd PR 11,500 720 11,500 720 11.660 720 11,660 720 700 700 12,220 12.380 12,880 Tot31 Support Costs 2,667 2.667 4.686 4,686 N81 In¢om8 I Ilossl resources 2,687 10
CHILDREN OF ZANZIBAR FOUNDATION (Coz Foundation) Charity No:1191499 Trustees, Annual Report Statement for the Year Ended 2025 Structure, Governance and Management During the reporting period, the charity experienced a change in its Board of Trustees following the death of Mrs Aluwiya Abdallah, who served as a trustee of the charity. The trustees wish to record their sincere appreciation for her dedication and valuable contribution to the work of the charity and extend their condolences to her family. Following her passing, the remaining trustees reviewed the governance needs of the charity and, in accordance with the charity's governing document, appointed two new trustees in March 2026 to support the continued effective management and administration of the charity. The following individuals were appointed as trustees in March 2026: Mrs Asha S Abdallah Mr Moharnmed Said Mohammed The trustees are sat15fied that the board continues to have the necessary skills, experience, and commitment to oversee the charity's activities and pursue its cha rita ble objectives. Activities and Achievements During Ramadhan in March 2026, the charity carried out a number of fundraising activities to support its charitable work in Zanzibar. Funds raised through these activities were used to provide food assistance to 60 orphaned families in need, helping to alleviate hardship during the holy month. The trustees are pleased that the charity was able to deliver this support and make a positive impact on vulnerable families within the community. Plans for Future Periods The charity remains committed to its mission of supporting disadvantaged children and families in Zanzibar. The trustees will continue to develop fundraising activities and charitable programmes to ensure that the charity meets its annual objectives and continues to provide meaningful assistance to those most in need. The board is confident that the charity Is well placed to continue its work and expand its impact in the coming year.
Trustee Approval This report was approved by the Trustees of the Children of Zanzibar Foundation (Coz Foundation) and signed on their behalf. Chair of Trustees Name.. Mbarak H Mbarak Signed.. Date.. Trustee / Secretary Name: Asha S Abdallah Signed: Date: Ill G laoaG>