OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

REGISTERED CHARITY NUMBER: 1193248

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

NOOR BILAL FOUNDATION

Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

NOOR BILAL FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 13
Detailed Statement of Financial Activities 14

NOOR BILAL FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Noor Bilal Foundation was established for the public benefit for the poor and needy in Iraq to further such purposes which are charitable (according to the law of England and Wales) as the trustees see fit from time to time through the provision of grants in particular but not limited to:

  1. The prevention or relief of poverty or financial hardship

  2. The advancement of education

3.The relief of sickness and the preservation and protection of good health.

  1. The relief of those in need by reason of youth, age, ill health, disability, financial hardship or other disadvantage.

Page 1

NOOR BILAL FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

OBJECTIVES AND ACTIVITIES Grantmaking Charitable purpose and objective

The trustees apply the funds of Noor Bilal Foundation in accordance with the charitable purposes and objectives of the charity.

Priorities for support

The number of applications that can be supported by the trustees is necessarily limited to the amount of funds that are available for distribution each year. The trustees have determined that the current priorities for funding are:

Assisting families or individuals in greatest needs. These include families or individuals with no regular source of income as the bread winner for the family is deceased or disabled.

Support vocational training to enable individuals to earn a decent living for their families and access to adequate health care.

The priorities for support will be reviewed by the trustees every year and may be changed depending upon circumstances and the perceived effectiveness of the application of funds. Any change to these priorities must still fulfil the charitable purpose and objectives of the charity.

Principles applied in determining support

In awarding grants, the trustees will apply the following principles;

The trustees will consider any requests or known situations that are eligible for consideration from any geographical area within Iraq or Iraqis displace from Iraq and have no means of support.

Each request or situation will be considered on its own merits. Where situations have been previously considered (whether successful or not) any due diligence undertaken to reach an earlier decision will be made available to the trustees.

The trustees will carry out sufficient due diligence to ensure that the request or situation meets both the charitable purposes, and the priorities for support set out in this policy.

The trustees are content to work in partnership with other grant making bodies where funding of an entire project is beyond the scope of any single organisation.

Applicant and partner due diligence

The trustees have had regard to the guidance issued by the Charity Commission on public benefit.

The trustees will carry out sufficient due diligence on any potential beneficiary to ensure:

The trustees will adopt a risk rated approach to due diligence. Risk factors will include; the size of the grant; the geographical location in which the grant will be applied.

Grant size will be an important risk factor and the larger the grant the greater will be the likely level of due diligence undertaken.

Where the proposed beneficiary is well known to the trustees and the relationship has been long standing and well established, the amount of due diligence undertaken is likely to be reduced.

The results of any due diligence will not last indefinitely. In cases where beneficiaries are supported for a significant period of time, additional due diligence will be undertaken on a change of circumstances that might impact the beneficiary, or in any case after a period of three years.

Page 2

NOOR BILAL FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

OBJECTIVES AND ACTIVITIES Administration

For smaller grants up to £200, requests may be made informally. Where specific needs or situations are known, grants may be made at the discretion of the trustees without any form of request.

For larger grants up to £2,000, trustees should be confident:

Grants are provided by means of an electronic banking transfer to a Volunteer. The electronic transaction will be kept as a receipt by the Foundation. The Volunteer would deliver the fund in local currency to the beneficiary.

Where the grant is for a specified project or purpose, and in situations where that purpose does not proceed or where any grant or part thereof remains unused, unused funds must be returned.

Where formal written applications have been received, or other records maintained, these will be stored and subsequently disposed of in accordance with the charity's policy on data protection and prevailing Data Protection legislation.

Decision making

The decision of the trustees on whether to award a grant is final.

The trustees are not obliged to provide an explanation to applicants in the event that their application is not successful.

The source of funding to Noor Bilal Foundation were as follows: Rental income from the investment property held by the foundation and donations made by the Trustees of the charity (which are then supplemented by the corresponding gift aid repayment from HMRC). The basis of the donations and the amount donated by each Trustees is based on the Islamic principle of donating 2.5% of the wealth of and individual that are above his/her needs to the poor and needy. The trustees donated to Noor Bilal Foundation on this principle and according to the individual Trustee's means.

Identifying families and individuals in need

The list of families and individuals identified to receive donations are well known to the trustees. The list has been prepared according to the criteria listed above. The details of families and individuals to be supported, their area of residence and the amount they receive are kept by the trustees and have been shared with Bevan Buckland LLP to maintain a record.

Getting the support to the identified families

All the families identified to receive donations are contacted by the lead volunteer, who is well known to the trustees, working with the foundation. The lead volunteer, who resides in Kuwait, prepares the list of families to be supported, brief notes of the number of individuals in the family and their financial and health circumstances. The list is approved by the trustees. Money is transferred to the lead volunteer in Kuwait from the foundation's bank account(s) via HIFX money transfer. Details of all transfers are shared with the Bevan Buckland LLP who maintain a record. The lead volunteer then transfers the money to four other volunteers along with a list of families and individuals and the amount to be paid to each of them. The four volunteers in Iraq are trusted members of their local communities. The four volunteers live in different villages in the Basra province. The amount donated to each family is calculated according to the number of family members in need, their health circumstances and whether they have any disabilities.

The trustees would like to thank all the volunteers for working so hard to ensure the funds are distributed to the families and the individuals appropriately.

Options discarded

The trustees considered the options of purchasing basic food items for families rather that giving cash. This option was discussed with the lead volunteer and the other four volunteers in Iraq as well as the families receiving the support. It was felt by all that this is not an appropriate option as many of the basic foods such as meat and vegetable are perishable items and would not last the time that cash donations would. Families felt they prefer cash as they can stretch it out as long as possible and use cash to purchase food and medicines and other essential items.

Page 3

NOOR BILAL FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE Charitable activities

During the year, the Noor Bilial Foundation has issued a number of grants to a total of 73 families in need. The total amount issued to families during the year was £55,150 (2024: £37,000). The Noor Bilal Foundation intends to continue this support for years to come.

FINANCIAL REVIEW

Financial position

The surplus recorded in the year was £26,282 (2024: £38,703), this resulted in reserves at 31 March 2025 of £124,645 (2024: £98,363).

Reserves policy

Noor Bilal Foundation has a reserve policy to reserve 10-20% of its annual income. The purposes of the reserve policy are:

To ensure continuity of support to needy individuals and families in the event of large variation of income.

To support needy individuals and families in medical and other emergencies.

To help plan for growth through investments - The Charity received in March 2022 an interest free loan from one of the Trustees to purchase a property that has since been rented and is providing a regular income to the charity. Part of the reserve accumulated will be used to make regular repayment toward the interest free loan.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1193248

Principal address

72 Westport Avenue Mayals Swansea SA3 5EF

Trustees

Dr S A Al-Ismail Chair Dr Q T H Anjum Trustee Dr D Al-Ismail Trustee Mrs M Mohsin Trustee M Mohsin Trustee L Razzaq Trustee

Independent Examiner

Michael Jones Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

25 January 2026 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Dr S A Al-Ismail - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NOOR BILAL FOUNDATION

Independent examiner's report to the trustees of Noor Bilal Foundation

I report to the charity trustees on my examination of the accounts of Noor Bilal Foundation (the Trust) for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Michael Jones

Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

Date: .............................................25 January 2026

Page 5

NOOR BILAL FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

2025
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
71,462
Investment income
2
12,407
Total
83,869
EXPENDITURE ON
Raising funds
3
517
Charitable activities
4
Charitable Activities
57,070
Total
57,587
NET INCOME
26,282
RECONCILIATION OF FUNDS
Total funds brought forward
98,363
TOTAL FUNDS CARRIED FORWARD
124,645
2024
Total
funds
£
66,354
12,299
78,653
1,030
38,920
39,950
38,703
59,660
98,363

The notes form part of these financial statements

Page 6

NOOR BILAL FOUNDATION

BALANCE SHEET 31 MARCH 2025

2025
Unrestricted
fund
Notes
£
FIXED ASSETS
Investment property
7
141,224
CURRENT ASSETS
Debtors
8
25,712
Cash at bank
40,853
66,565
CREDITORS
Amounts falling due within one year
9
(1,920)
NET CURRENT ASSETS
64,645
TOTAL ASSETS LESS CURRENT LIABILITIES
205,869
CREDITORS
Amounts falling due after more than one year
10
(81,224)
NET ASSETS
124,645
FUNDS
12
Unrestricted funds
124,645
TOTAL FUNDS
124,645
2024
Total
funds
£
141,224
25,000
35,283
60,283
(1,920)
58,363
199,587
(101,224)
98,363
98,363
98,363

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 25 January 2026

............................................. S A Al-Ismail - Trustee

The notes form part of these financial statements

Page 7

NOOR BILAL FOUNDATION

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

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Rent income is received on an accrual basis for which the month it relates to, any income in advance is adjusted accordingly.

The charity recognises income from donations when it has entitlement to the income, it is probable that the income will be received, and the amount can be measured reliably. Gift Aid is recognised in the same period as the related donation where receipt is probable.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

The primary objective of Noor Bilal Foundation is to improve lives of the poor and disadvantaged Iraqi individuals and families (the beneficiaries). The Foundation would achieve this objective by the provision of financial grants to the beneficiaries which are distributed via an intermediary. As such, grant payments are to be recognised only when the monies have been distributed to the beneficiaries.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments

The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Page 8

continued...

NOOR BILAL FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES - continued

Creditors

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

Page 9

continued...

NOOR BILAL FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES - continued

Creditors

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value though profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

2.
INVESTMENT INCOME
Rents received
Deposit account interest
3.
RAISING FUNDS
Raising donations and legacies
Support costs
Investment management costs
Administrative expenses
Aggregate amounts
4.
CHARITABLE ACTIVITIES COSTS
Charitable activities
2025
£
10,800
1,607
12,407
2025
£
-
2025
£
517
517
2024
£
11,700
599
12,299
2024
£
780
2024
£
250
1,030
Grants to
instituions
Grants to
individuals
Support
costs
Total
£ £ £ £
- 55,150 - 55,150

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Page 10

continued...

NOOR BILAL FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Charitable Activities
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
7.
INVESTMENT PROPERTY
FAIR VALUE
At 1 April 2024
and 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments
Unrestricted
fund
£
66,354
12,299
78,653
1,030
38,920
39,950
38,703
59,660
98,363
£
141,224
141,224
141,224
2025
2024
£
£
25,712
-
-
25,000
25,712
25,000

Page 11

continued...

NOOR BILAL FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
10.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Other creditors
11.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due in more than five years:
Repayable otherwise than by instalments:
Other loans more 5yrs non-inst
12.
MOVEMENT IN FUNDS
At 1.4.24
£
Unrestricted funds
General fund
98,363
TOTAL FUNDS
98,363
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
83,869
TOTAL FUNDS
83,869
Comparatives for movement in funds
At 1.4.23
£
Unrestricted funds
General fund
59,660
TOTAL FUNDS
59,660
2025
2024
£
£
1,920
1,920
2025
2024
£
£
81,224
101,224
2025
2024
£
£
81,224
101,224
Net
movement
At
in funds
31.3.25
£
£
26,282
124,645
26,282
124,645
Resources
Movement
expended
in funds
£
£
(57,587)
26,282
(57,587)
26,282
Net
movement
At
in funds
31.3.24
£
£
38,703
98,363
38,703
98,363
2024
£
1,920
2024
£
101,224
2024
£
1,920
2024
£
101,224
2024
£
1,920
2024
£
101,224
98,363

Page 12

continued...

NOOR BILAL FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

12. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 78,653 (39,950) 38,703
TOTAL FUNDS 78,653 (39,950) 38,703

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.4.23 in funds 31.3.25
£ £ £
Unrestricted funds
General fund 59,660 64,985 124,645
TOTAL FUNDS 59,660 64,985 124,645

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 162,522 (97,537) 64,985
TOTAL FUNDS 162,522 (97,537) 64,985

13. RELATED PARTY DISCLOSURES

In the previous year, the Charity received an interest-free loan from a Trustee. The balance at the year end is £81,224.

Page 13

NOOR BILAL FOUNDATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 45,749 57,650
Gift aid 25,713 8,704
71,462 66,354
Investment income
Rents received 10,800 11,700
Deposit account interest 1,607 599
12,407 12,299
Total incoming resources 83,869 78,653
EXPENDITURE
Investment management costs
Administrative expenses 517 250
Charitable activities
Payments to beneficiaries 55,150 37,000
Support costs
Governance costs
Accountancy and legal fees 1,920 2,700
Total resources expended 57,587 39,950
Net income 26,282 38,703

This page does not form part of the statutory financial statements

Page 14