AL HAYAT TRUST
Charity No. 1193461
Company No. CE024861
Trustees, Report and Unaudited Accounts
31 January 2024

AL HAYAT TRUST
Contents
Pages
2to3
Trustees, Annual Report
Independent Examiner's Report
Statement of Financial Activities
Summary Income and Expenditure Account
Balance Sheet
Statement of Cash flows
Notes to the Accounts
9t013
Detailed Statement of Financial Activities
14to15
Page I

AL HAYAT TRUST
Trustees Annual Report
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006,
present their report with the unaudited financial statements of the charity for the year ended 31
January 2024.
REFERENCE AND ADMINISTRATIVE DEfAILS
Company No. CE024861
Charity No. 1193461
Principal Office
Al-Hayat Centre
Unitl-3
Dukes Road
Southampton
S014 OSQ
Registered Office
AL HAYAT TRUST
UNIT 1- 3 DUKES ROAD
SOUTHAMPTON
S014 OSQ
Directors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law.
The following Directors and Trustees served during the year:
Rizwan Hussain
Sabir Hussain
Key Management Personnel
Chair
Trustee
Rizwan Hussain
Sabir Hussain
Accountants
Southampton Accountancy Services
44 Northam Road
Southampton
S014 OPA
Bankers
Starling Bank
5th Floor
London Fruit and Wool Exchange
l Duval Square
London
El 6PW
Page 2

AL HAYAT TRUST
Trustees Annual Report
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and to enable them to ensure that the financial statements
comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the
charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to
the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the
Charities SORP (FRS 102).
Signed on behalf of the board
Rizwan Hussain
Trustee
31 January 2024
Page 3

AL HAYAT TRUST
Independent Examiners Report
Independent Examiner's Report to the trustees of AL HAYAT TRUST
I report to the charity trustees on my examination of the financial statements of AL HAYAT TRUST for the
year ended 31 January 2024.
Responsibilities and basis of report
As the charity's trustees of the company (and also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part
16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
your charity's financial statements 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 statement
I have completed my examination. I can confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe:
accounting records were not kept in accordance with section 386 of the 2006 Act ' or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements under section 396 of the 2006
Act other than any requirement that the financial statements give a 'true and fair, view which is not
matter considered as part of an independent examination. or
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for 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).
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 financial
statements to be reached.
Ashraf Sumra - Member of Institute of Certified
Bookkeepers (MICB CB.Cert)
Southampton Accountancy Services
44 Northam Road
Southampton
S014 OPA
31 January 2024
Page 4

AL HAYAT TRUST
Statement of Financial Activities
for the year ended 31 January 2024
Unrestricted
funds Total funds Total funds
2024
2024
2023
Notes
Income and endowments
from:
Donations and legacies
60,842
60,842
55,402
Total
60,842
60,842
55,402
Expenditure on:
Other
43,137
43,137
31,865
Total
43,137
43,137
31,865
Net gains on investments
Net Income
17,705
17,705
23,537
Transfers between funds
Net income before other
gains/(losses)
17,705
17,705
23,537
Other gains and losses
Net movement in funds
17,705
17,705
23,537
Reconciliation of funds:
Total funds brought forward
29,986
29,986
6,449
Total funds carried forward
47,691
47,691
29,986
Page 5

AL HAYAT TRUST
Summary Income and Expenditure Account
for the year ended 31 January 2024
2024
2023
Income
60,842
55,402
Gross income for the year
Expenditure
60,842
55,402
42,387
30,865
Depreciation and charges for
impairment of fixed assets
750
1,000
Total expenditure for the year
Net income before tax for the year
43,137
31,865
17,705
23,537
Net income for the year
17,705
23,537
Page 6

AL HAYAT TRUST
Balance Sheet
at 31 January 2024
Company No. CE024861
Notes
2024
2023
Fixed assets
Tangible assets
2,250
2,250
3,000
3,000
Current assets
Cash at bank and in hand
45,441
45,441
45,441
26,986
26,986
26,986
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
47,691
29,986
47,691
29,986
Total net assets
47,691
29,986
The funds of the charity
Restricted funds
Unrestricted funds
General funds
47,691
29,986
47,691
29,986
Reserves
Total funds
47,691
29,986
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies
Act 2006 relating to small companies.
For the year ended 31 January 2024 the company was entitled to exemption under section 477 of the
Companies Act 2006 relating to small companies.
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
2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 31 January 2024
And signed on its behalf by:
Rizwan Hussain
Trustee
31 January 2024
Page 7

AL HAYAT TRUST
Statement of Cash flows
for the year ended 31 January 2024
2024
2023
Cash flows from operating artlvities
Net income per Statement of Financial Activities
17,705
23,537
Adjustments for:
Depreciation of property, plant and equipment
750
Net cash provided by operating artivities
18,455
24,537
Net cash from investing artivities
Net cash from financing activities
Net increase in cash and cash equivalents
18,455
24,537
Cash and cash equivalents at the beginning of the year
26,986
2,449
Cash and cash equivalents at the end of the year
45,441
26,986
Components of cash and cash equivalents
Cash and bank balances
45,441
26,986
45,441
26,986
Page 8

AL HAYAT TRUST
Notes to the Accounts
for the year ended 31 January 2024
l Accounting policies
Basis of preparation
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 I
January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since
last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the
general objects of the charity.
These are unrestricted funds earmarked by the trustees for particular purposes.
These are unrestricted funds which include a revaluation reserve representing the
restatement of investment assets at their market values.
These are available for use subject to restrictions imposed by the donor or through
terms of an appeal.
Designated funds
Revaluation funds
Restricted funds
Income
Recognition of
income
Income is included in the Statement of Financial Activities (SOFA) when the charity
becomes entitled to, and virtually certain to receive, the income and the amount of
the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is
expenditure
reported gross in the SOFA.
Donations and
legacies
Voluntary income received by way of grants, donations and gifts is included in the
the SOFA when receivable and only when the Charity has unconditional
entitlement to the income.
Tax reclaims on
Income from tax reclaims is included in the SOFA at the same time as the
donations and gifts gift/donation to which it relates.
Donated services
These are only included in income (with an equivalent amount in expenditure)
and facilities
where the benefit to the Charity is reasonably quantifiable, measurable and
material.
Volunteer help
The value of any volunteer help received is not included in the accounts.
Investment income This is included in the accounts when receivable.
Gains/(losses) on
This includes any gain or loss resulting from revaluing investments to market value
revaluation of fixed at the end of the year.
assets
Gains/(losses) on
investment assets
This includes any gain or loss on the sale of investments.
Page 9

AL HAYAT TRUST
Notes to the Accounts
Expenditure
Recognition of
expenditure
Expenditure is recognised on an accruals basis. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it
relates.
Expenditure on
These comprise the costs associated with attracting voluntary income, fundraising
raising funds
trading costs and investment management costs.
Expenditure on
These comprise the costs incurred by the Charity in the delivery of its activities and
charitable activities services in the furtherance of its objects, including the making of grants and
governance costs.
All grant expenditure is accounted for on an actual paid basis plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
These include those costs associated with meeting the constitutional and statutory
requirements of the Charity, including any audit/independent examination fees,
costs linked to the strategic management of the Charity, together with a share of
other administration costs.
These are support costs not allocated to a particular activity.
Grants payable
Governance costs
Other expenditure
Taxation
The charity is exempt from corporation tax on its charitable activities.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other
short-term highly liquid investments with original maturities of three months or less and bank overdrafts.
In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities.
In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and form an integral part of the company's cash management.
2 Company status
The company is a private company limited by guarantee and consequently does not have share capital.
Page 10

AL HAYAT TRUST
Notes to the Accounts
3 Statement of Financial Activities - prior year
Unrestricted
funds Total funds
2023
2023
Income and endowments from:
Donations and legacies
55,402
55,402
Total
55,402
55,402
Expenditure on:
Other
31,865
31,865
Total
31,865
31,865
Net income
23,537
23,537
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
23,537
23,537
23,537
23,537
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
6,449
6,449
29,986
29,986
4 Income from donations and legacies
Unrestrirted
Total
Total
2024
2023
60,842
60,842
60,842
60,842
55,402
55,402
5 Other expenditure
Unrestricted
Total
Totsl
2024
2023
Employee costs
Motor and travel costs
21,510
21,510
15,491
261
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
3,243
3,243
2,199
750
750
1,000
16,914
720
16,914
720
11,914
1,000
31,865
Legal and professional costs
43,137
43,137
Page 11

AL HAYAT TRUST
Notes to the Accounts
6 Net income before transfers
2024
2023
This is stated after charging:
Depreciation of owned fixed assets
7 Staff costs
750
2024
2023
Salaries and wages
21,510
21,510
15,491
15,491
No employee received emoluments in excess of £60,000.
8 Tangible fixed assets
Cost or revaluation
At l February 2023
At 31 January 2024
Depreciation and
impairment
At l February 2023
Depreciation charge for the
year
At 31 January 2024
Net book values
4,000
4,000
4,000
1,000
1,000
750
750
1,750
1,750
At 31 January 2024
At 31 January 2023
9 Movement In funds
2,250
3,000
2,250
3,000
Incoming
resources
At31
(including
Atl
other
February gains/losses
2023
Resources
expended
January
2024
Restrlrted funds:
Unrestrirted funds:
General funds
29,986
60,842
(43,137)
47,691
Total funds
10 Analysis of net assets between funds
29,986
60,842
(43,137)
47,691
Unrestrirted
funds
Total
Fixed assets
2,250
45,441
47,691
2,250
45,441
47,691
Net current assets
Page 12

AL HAYAT TRUST
Notes to the Accounts
11 Reconciliation of net debt
Atl
At31
January
2024
February
2023
Cash flows
Cash and cash equivalents
26,986
26,986
18,455
18,455
45,441
45,441
Net debt
26,986
18,455
45,441
12 Related party disclosures
Controlling party
The company is limited by guarantee and has no share capital. thus no single party controls the company.
Page 13

AL HAYAT TRUST
Detailed Statement of Financial Activities
for the year ended 31 January 2024
Unrestricted
Total funds Total funds
2024
2023
2024
Income and endowments from:
Donations and legacies
60,842
60,842
60,842
60,842
55,402
55,402
Totsl income and endowments
60,842
60,842
55,402
Expenditure on:
Employee costs
Salaries/wages
21,510
21,510
21,510
21,510
15,491
15,491
134
Vehicles - General costs
Travel and subsistence
127
261
Premises costs
Rent
250
250
Rates
Light, heat and power
Premises cleaning
765
765
577
1,954
274
1,954
274
1,570
52
3,243
3,243
2,199
General administrative costs,
including depreciation and
amortisation
Depreciation of
Bank charges
Equipment expensed
Equipment repairs and
maintenance
General insurances
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
750
126
750
126
1,160
1,160
605
3,835
3,835
3,972
986
986
596
2,933
3,580
157
3,580
157
6,762
308
6,762
308
17,664
3,330
414
17,664
12,914
Legal and professional costs
Other legal and professional
costs
720
720
1,000
720
720
1,000
Total of expenditure of other costs
Total expenditure
Net gains on investments
43,137
43,137
31,865
43,137
43,137
31,865
Page 14

AL HAYAT TRUST
Detailed Statement of Financial Activities
Net income
17,705
17,705
23,537
Net income before other
gains/(losses)
Other Gains
17,705
17,705
23,537
Net movement in funds
17,705
17,705
23,537
Reconciliation of funds:
Total funds brought forward
29,986
29,986
6,449
Total funds carried forward
47,691
47,691
29,986
Page 15