2025-10-31-accounts

Charity Registration No. 1191983

SHIFFA

(A CHARITABLE INCORPORATED ORGANISATION)

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

CONTENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

_______________

	Pages
Legal and Administrative Information	2
Trustees’ Report	3 - 7
Independent Examiner’s Report	8 - 9
Statement of Financial Activities	10
Balance Sheet	11
Cash Flow Statement	12
Notes to the Financial Statements	13 - 19

1

SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 OCTOBER 2025

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Trustees	Aisha Musarrat Ahmed	Chair
	Tahmanna Khanam Choudhury
	Razwana Akhtar
	Ismaeel Mohammad
	Khalid Yaqub
Principal Address	576 Coventry Road
	Small Heath
	Birmingham
	B10 0UN
Charity Number	1191983
Independent Examiner	Mohammad Ansari
	Ansari & Co – Charity Accountants & Consultants
	Kings Court
	17 School Road
	Birmingham
	B28 8JG
Bankers	Barclays Bank Plc
	Leicester
	LE87 2BB

2

SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 OCTOBER 2025

_______________

The Trustees present their report and financial statements for the year ended 31 October 2025. The Trustees confirm that the Annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice (SORP) "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 (FRS 102) (effective 01 January 2019).

Structure, governance and management

Governing document/Constitution

The organisation is a Charitable Incorporated Organisation (CIO). The charity was established by Constitution signed on 20 September 2020 and registered with the Charity Commission on 26 October 2020, under number 1191983.

Tax status

The charity is registered as a CIO and is therefore exempt from corporation tax and income tax.

Recruitment and training of trustees

The Board of Trustees currently consists of members who were recruited due to their commitment and expertise. Role descriptions, where applicable, are issued to each Trustee and a full induction is given setting out the obligations of a Trustee. The list of current Trustees can be found on page 2 of this document.

Organisational structure

The Charity is principally based in Birmingham but works primarily in Pakistan to deliver its projects. The Trustees are responsible for the governance of the Charity, and the day-to-day management is performed by the Trustees and volunteers.

Key risks and uncertainties

The Trustees actively review the major risks which the Charity faces on a regular basis, in particular those relating to its operations and finances. They are satisfied that systems are in place to mitigate the charity’s exposure to the major risks. The risk management strategy comprises:

• A regular review of the risks which the Charity may face;

• The adequacy of current systems and procedures to mitigate those risks identified in the strategy; and

• The implementation of procedures designed to minimise any potential risk on the Charity should any of those risks materialise.

The strategy is reviewed regularly by the Trustees.

3

SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 OCTOBER 2025

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Aims, objectives and activities

Aims, objectives and intended impacts

Objects:

“The prevention or relief of poverty, sickness or financial hardship, anywhere in the world, as an expression of our Islamic faith, by providing or assisting all, irrespective of faith, in the provision of food aid, education, training, healthcare projects, disaster and the effects of war relief, all the necessary support designed to enable individuals to generate a sustainable income and be self-sufficient, and any other avenue deemed suitable through: grants, items and services to individuals in need and/or charities or other organisations working to meet these aims.”

Public benefit statement

The section of this report above entitled ‘Aims, objectives and activities’ sets out the aims and priorities of the Charity. The Trustees have considered this matter, in conjunction with the guidance contained in the Charity Commission’s general guidance on public benefit, and have concluded:

• That the aims of the Charity continue to be charitable;

• That the aims and work done give identifiable benefits to the charitable sector and both indirectly and directly to individuals in need;

• That the benefits are for the public, are not unreasonably restricted in any way and certainly not by ability to pay

• That there is no detriment or harm arising from the aims or activities.

Keys risks and uncertainties

The Trustees actively review the major risks which the Charity faces on a regular basis, in particular those relating to its operations and finances. They are satisfied that systems are in place to mitigate the charity’s exposure to the major risks. The risk management strategy comprises:

• A regular review of the risks which the Charity may face;

• The adequacy of current systems and procedures to mitigate those risks identified in the strategy;

• The implementation of procedures designed to minimise any potential risk on the Charity should any of those risks materialise.

The strategy will be reviewed regularly by the Trustees.

4

SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 OCTOBER 2025

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Review of achievements and performance for the period

SHIFFA 2025 Highlights:-

SCHOOL

• We now have increased our intake from 20 to 90 pupils.

• Age range from kindergarten to year 10.

• Air conditioners in all class rooms.

• Each classroom equipped with desks and chairs.

• Interactive whiteboard in 3 rooms

• Science lab completed

• More teachers employed to meet the needs of pupils

ORPHANAGE

• New build for boys who have been moved there.

• Girls in the original building

• Increased our intake of orphans.

• Extra staff employed

DISASTER RELIEF, WELFARE & COMMUNITY SUPPORT

• Our support for vulnerable women and children in the community continues and there are plans to offer educational support to local community children.

• Classes set up for literacy and numeracy.

• We are committed to supporting people affected by disaster abroad and have sent aid to Palestine.

• We have and continue to provide support to the homeless in our community.

NEW CONSTRUCTION WORK

• Saif House & adjoining Thaqwa Masjid is being constructed to offer a stable living environment for older boys transitioning from the main building, who need facilities specifically designed for them. The first phase has been completed.

5

SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 OCTOBER 2025

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Financial review

Principal sources of funding

The principal source of funding for the Charity is from individual donors. Voluntary donations received in the period amounted to £179,396 (2023-24: £94,720). Costs were kept under rigid control during the period and monitored regularly.

Reserves Policy

The Charity holds unrestricted funds which have been provided to the charity via donations and charitable activities. Under the terms of the donations, the charity must retain the assets in perpetuity and can only use the income to support its charitable activities.

The unrestricted funds represent income earned but not yet utilised in supporting charitable activities. At 31 October 2025, the charity held reserves of negative £14,910 (2024: £2,996) as unrestricted and undesignated free reserves. Restricted reserves at the end of the year amount to £4,306 (2024: £3,031).

Going Concern

The Charity reported a cash inflow for the year of £3,819 (2024: outflow of £2,832) and expects to make an inflow in 2025-26. Despite the negative funds total, due to having no legal commitments to fund any projects, having no employees nor other admin costs commitments, due to the loan being flexible from a kind donor in terms of payback terms and after making further appropriate enquiries and gaining assurances over income levels, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future and at least the next 12 months from the date of signing these accounts, as required. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Future plans

2026 Priorities:-

• Finish building Saif House and Thaqwa Masjid for separate housing for older orphan boys

• Initiation of a Health Care Centre building

• Continue building the Pro-skills programme at JA to develop practical skills (sewing, arts & crafts, cooking, baking, computing, public speaking)

6

SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 OCTOBER 2025

_______________

Statement of Trustees’ responsibilities

The Trustees are required to prepare financial statements for each financial year in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which give a true and fair view of the state of affairs of the Charity and the incoming resources and application of resources, including the net income and expenditure for the year. In preparing those financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the Charity will continue in business.

The Trustees are responsible for keeping adequate 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 the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and all other applicable law. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Accounts preparation

The Trustees confirm that the accounts comply with current statutory requirements, and with those of the governing instrument.

This report was approved by the Trustees on 31 August 2026 and signed on their behalf, by:

Aisha Musarrat Ahmed

Trustee

7

SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 31 OCTOBER 2025

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Independent examiner’s report to the Trustees of SHIFFA

I report on the financial statements of the charity for the period ended 31 October 2025 which are set out on pages 10 to 19.

This report is made solely to the charity’s Trustees, as a body, in accordance with section 145 and the regulations made under section 154 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

Respective responsibilities of Trustees and Examiner

The Trustees are responsible for the preparation of the financial statements. The Trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed.

Having satisfied myself that the company is not subject to audit under charity or company law and is eligible for independent examination, it is my responsibility to:

• examine the financial statements under section 145 of the Act;

• follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Act; and

• state whether particular matters have come to my attention

Basis of independent examiner’s report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the Trustees, concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial statements.

8

SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 31 OCTOBER 2025

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Independent examiner’s statement

In the course of my examination, no matter has come to my attention :-

• 1) which gives me reasonable cause to believe that in any material respect the requirements:

• to keep accounting records in accordance with Section 130 of the Act; and

• to prepare financial statements which accord with the accounting records and comply with accounting requirements of the Act and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities

• have not been met; or

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Mohammad Ansari

Dated: 31 August 2026

Ansari & Co – Charity Accountants & Consultants Kings Court, 17 School Road Birmingham B28 8JG

9

SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2025

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		Unrestricted Restricted	Total	Unrestricted	Restricted	Total
		Funds Funds	2025	Funds	Funds	2024
	Note	£ £	£	£	£	£
Income from:
Donations and legacies	2	33,906 145,490	179,396	32,632	62,088	94,720
		_ _	__	__	__	_
Total income		33,906 145,490	179,396	32,632	62,088	94,720
		_ _	__	__	__	_
Expenditure on:
Raising funds	3	698 -	698	-	-	-
Charitable activities	4	2,748 192,581	195,329	3,560	93,642	97,202
		_ _	__	__	__	_
Total expenditure		3,446 192,581	196,027	3,560	93,642	97,202
		_ _	__	__	__	_
Net income/(expenditure)
before transfer		30,460 (47,091)	(16,631)	29,072	(31,554)	(2,482)
Transfers between funds		(48,366) 48,366	-	(32,157)	32,157	-
		_ _	__	__	__	_
Net movement in funds		(17,906) 1,275	(16,631)	(3,085)	603	(2,482)
Reconciliation of funds
Total funds brought forward		2,996 3,031	6,027	6,081	2,428	8,509
		_ _	__	__	__	_
Total funds carried forward 7		(14,910) 4,306	(10,604)	2,996	3,031	6,027
		_ _	__	__	__	_

The notes on pages 13 to 19 form part of these financial statements.

10

SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

BALANCE SHEET AS AT 31 OCTOBER 2025

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			2025		2024
	Note	£	£	£	£
Current assets
Cash at bank and in-hand	10	10,646		6,827
		__		__
Liabilities
Creditors: Amounts falling due
within one year	6	(21,250)		800
		__		__
Net current assets			(10,604)		6,027
			__		__
Net assets			(10,604)		6,027
			__		__
Funds
Unrestricted funds: General reserve	7		(14,910)		2,996
Restricted funds	7		4,306		3,031
			__		__
	8		(10,604)		6,027
			__		__

The notes on pages 13 to 19 form part of these financial statements.

The financial statements were approved by the Trustees on 31 August 2026 & signed on their behalf, by:

Aisha Musarrat Ahmed Trustee

11

SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 OCTOBER 2025

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	Note	2025	2024
		£	£
Cash flows from operating activities:
Net cash provided by operating activities	11	3,819	(2,832)
		__	__
Increase / (decrease) in cash & cash equivalents
in the reporting period		3,819	(2,832)
		__	__
Cash & cash equivalents at the beginning of
the reporting period		6,827	9,659
		__	__
Cash & cash equivalents at the end of the
reporting period	12	10,646	6,827
		__	__

The notes on pages 13 to 19 form part of these financial statements.

12

SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

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1. Accounting policies

The financial statements have been prepared in accordance with 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 (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The following principal accounting policies have been applied:

a) Incoming resources

Income includes the total funds received during the period and comprises donations collected directly or by volunteers and income from fundraising events. Income is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty.

Income tax reclaimable under the Gift Aid Scheme is recognised on an accruals basis once income is considered probable.

Donors are given the option to restrict their donation when it is made. Any Gift Aid claimed on restricted donations is classed as unrestricted income.

b) Resources expended and basis of allocation

Expenditure is included when incurred and has been shown in the Statement of Financial Activities inclusive of non-recoverable Value Added Tax.

Expenditure on operational programmes is recognised in the period in which it is incurred.

Currently all costs are directly attributable to specific activities, but where required, certain shared costs will be apportioned to general funds and activities in furtherance of the objects of the Charity.

13

SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

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1. Accounting policies (cont.)

c ) Funds accounting

Funds held by the charity are:

Unrestricted funds - These are funds which can be used in accordance with the charitable objects at the discretion of the Trustees.

Designated funds – These are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds – These are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund.

d) Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

e) Judgements in applying accounting policies and key sources of estimation uncertainty

In preparing the Financial Statements, management is required to make estimates and assumptions which affect reported income, expenses, assets, liabilities and disclosure of contingent assets and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates.

The Trustees consider that there are no significant areas of key judgement or estimation uncertainty other than those identified in the accounting policies above.

2. Donations and legacies

		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
		2025	2025	2025	2024
		£	£	£	£
Voluntary donations (see note	7)	33,906	145,490	179,396	94,720
		___	___	___	___
		33,906	145,490	179,396	94,720
		___	___	___	___

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SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

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3. Raising funds

	Unrestricted	Restricted	Total	Total
	Funds	Funds	Funds	Funds
	2025	2025	2025	2024
	£	£	£	£
Fundraising events	-	-	-	-
Marketing	698	-	698	-
	___	___	___	___
	698	-	698	-
	___	___	___	___
4. Charitable activities - costs
	Unrestricted	Restricted	Total	Total
	Funds	Funds	Funds	Funds
	2025	2025	2025	2024
	£	£	£	£
Projects costs and grants (see note 7)	80	192,581	192,661	93,842
IT and website costs	1,393	-	1,393	1,748
Bank charges	-	-	-	142
Legal & professional	1,275	-	1,275	1,470
	___	___	___	___
	2,748	192,581	195,329	97,202
	___	___	___	___

5. Staff & Trustees costs

There were no employees in the period. During the period £Nil of expenses were incurred for the reimbursement of Trustees’ expenses, and £Nil in the prior year also. The Trustees received no other remuneration in the period.

15

SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

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6. Creditors

Amounts owing within one year

Accruals Interest-free loan 7. Statement of funds Restricted funds Nur ul Ain Orphanage Jamiyah Anaya Academy Saif House & Thaqwa Masjid Emergency & Disaster Relief Zakah funds Water fund Qurbani Total restricted funds Unrestricted funds General reserve Total funds	Brought forward £ 3,031 - - - - - - _ 3,031 _ 2,996 __ 6,027 **__ **	Incoming resources £ 41,919 19,790 36,789 2,185 40,297 2,220 2,290 _ 145,490 _ 33,906 __ 179,396 __	Resources expended £ (40,644) (40,030) (77,000) (3,540) (22,895) (4,690) (3,782) _ (192,581) _ (3,446) ___ (196,027) ___	2025 £ 1,250 20,000 _ 21,250 ___ Fund transfers £ - 20,240 40,211 1,355 (17,402) 2,470 1,492 _ 48,366 ___ (48,366) ___ - ___	2024 £ 800 - _ 800 ___ Carried forward £ 4,306 - - - - - - _ 4,306 ___ (14,910) ___ (10,604) ___

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SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

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Restricted Project Descriptions

Nur ul Ain Orphanage

Nur ul Ain Sharif Trust (in partnership with SHIFFA) built an Orphanage in Kotla, rural North Punjab, Pakistan. It is a small institution with a great vision. We provide a caring and safe environment for the children to develop their confidence and self-esteem to become good citizens. Every penny you donate will go directly towards your child’s provision, education, nurture and care at Nur ul Ain Sharif Trust. Zakat funds donated to the charity are also spent on this project.

Jamiyah Anaya Academy

The Jamiyah Anayah Academy now completed is used as an institution for underprivileged young ladies and orphans. It provides them with high level contemporary college education they need along with knowledge of the world in a true Islamic ethos. The building is a multi-functional space that serves as an educational and residential facility for the young orphan and needy ladies. There is a wide range of spaces from lecture theatres through to private study areas. We intend to equip the Jamia with modern technology which will enhance the learning experience. Zakat funds donated to the charity are also spent on this project.

Nur ul Ain Medical Centre

Land has been acquired to build a healthcare facility in Kotla, rural North Punjab, Pakistan, as a sister project to Nur ul Ain Orphanage and is intended to include: pharmacy, clinics and gynaecology facilities for local women who are currently forced to travel to neighbouring cities for healthcare, putting their lives at risk. The healthcare facility is to provide quality medical care at affordable costs and users will be means tested and where applicable will be provided with free medical care.

Saif House & Thaqwa Masjid

Saif House & adjoining Thaqwa masjid is being constructed to offer a stable living environment for older boys transitioning from the main building, who need facilities specifically designed for them.

Emergency Disaster Relief

The charity sometimes collects funds to help in times of disasters, for instance, it has collected to aid relief efforts after the Pakistan Floods and in Turkey after the Earthquake in 2024. The current remaining funds are to further work on Pakistan Floods relief work and are expected to be utilised in the end of the 2025 financial year.

Zakah funds

The charity collects Zakat funds, which it then utilizes to cover the costs of Zakat-able projects like the Nur ul Ain Orphanage and Jamiah Anayah Academy.

Qurbani programme

The Charity performs Qurbani sacrifices in aid of the project beneficiaries is caters for during the Qurbani season of Eid ul Adha.

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SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

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8. Analysis of net assets between funds

(a)	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Fund balances at 31 October 2025 are represented by:
Net current assets	(14,910)	4,306	(10,604)
	__	__	___
Total funds	(14,910)	4,306	(10,604)
	__	___	___
(b)	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Fund balances at 31 October 2024 are represented by:
Net current assets	2,996	3,031	6,027
	__	__	___
Total funds	2,996	3,031	6,027
	__	___	___

9. Related parties

There were no related party transactions in the period.

10. Volunteers

The charity is entirely administered by volunteers in the UK and Pakistan. The Charity trustees recognise the vital work of its volunteers in helping to fulfil its mission and would like to thank everyone who helps make the projects of our charity possible through their donated time and resources.

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SHIFFA (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

_______________

11. Reconciliation of cash flows from operating activities

		2025	2024
		£	£
Net income / (expenditure) for the reporting period		(16,631)	(2,482)
Increase / (decrease) in creditors		20,450	(350)
	___		___
Net cash provided by operating activities		3,819	(2,832)
	___		___
12. Analysis of cash and cash equivalents
		2025	2024
		£	£
Cash at bank and in hand		10,646	6,827
	___		___
Total of cash and cash equivalents		10,646	6,827
	___		___
12A. Analysis of changes in net debt
	At start	Cashflows	At end
	of year	in year	of year
	£	£	£
Cash	6,827	(3,819)	10,646
	___	___	___
	6,827	(3,819)	10,646
	___	___	___

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