AL 4AYAT TRUST
Charity No. 1193461
Company No. CE024861
Trustees, Report and Unaudited Accounts
31 January 2025

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

AL HAYATTRUST
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 f inancial statements of the charity for the year ended 31
January 2025.
REFERENCE AND ADMINISTRATIVE DETAII_S
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 it£ 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
Imran Hussain
Trustee
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 HAYATTRUST
Trustees Annual Report
The Trustees are responsible for keepirig proper accounting records that disclose with reasonable accuracy at
any time the financial positiori of the charity dnd t.cj enable them to ensure that the financial statements
comply with the Companies Act 2006. The I i Ustees are also responsible for safeguarding the assets of the
charity and hence taking reasonable step) for +he 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 c)f the Companies Act 2006 and in accordance with the
Charities SORP (FRS 102).
Signed on behalf of the board
Rizwan Hussain
Trustee
31 January 2025
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 2025.
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 state;ments 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 thp 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 a
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 2025
Page 4

AL HAYAT TRUST
Statement of Financial Activities
for the year ended 31 January 2025
Unrestricted
funds Total funds Total funds
2025
2025
2024
Notes
Income and endowments
from:
Donations and legacies
92,197
92,197
60,842
60,842
Total
92,197
92,197
Expenditure on:
Other
45,947
45,947
45,947
43,137
45,947
43,137
Total
Net gains on investments
Net income
17,705
46,250
46,250
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
46,250
46,250
17,705
46,250
46,250
17,705
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
47,691
47,691
29,986
93,941
93,941
47,691
Page 5

AL HAYATTRUST
Summary Income and Expenditure Account
for the year ended 31 January 2025
2025
2024
Income
92,197
60,842
Gross income for the year
Expenditure
92,197
60,842
45,384
42,387
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income before tax for the year
563
750
45,947
43,137
46,250
17,705
Net income for the year
46,250
17,705
Page 6

AL HAYAT TRUST
Balance Sheet
at 31 January 2025
Company No. CE024861
Notes
2025
2024
Fixed assets
Tangible assets
76,687
76,687
2,250
2,250
Current assets
Cash at bank and in hand
17,254
17,254
17,254
45,441
45,441
45,441
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liabilitv
93,941
47,691
93,941
47,691
Total net assets
93,941
47,691
The funds of the charity
Restricted funds
Unrestricted funds
General funds
93,941
47,691
93,941
47,691
Reserves
Total funds
93,941
47,691
These accounts have been prepared in accordan,ce with the special provisions of Part 15 of the Companies
Act 2006 relating to small companies.
For the year ended 31 January 2025 the company was entitled to exemption under section 477 of the
Companies Act 2006 relating to small compaiiies.
The members have not required the company to gbtain 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 2025
And signed on its behalf by:
Rizwan Hussain
Trustee
31 January 2025
Page 7

AL HAYATTRUST
Statement of Cash flows
for the year ended 31 January 2025
2025
2024
Cash flows from operating activities
Net income per Statement of Financial Activities
46,250
17,705
Adjustments for:
Depreciation of property, plant and equipment
563
750
Net cash provided by operating activities
46,813
18,455
Cash flows from investing activities
Payments for property, plant and equipment
(75,000)
Net cash used in investing activities
(75,000)
Net cash from financing activities
Net (decrease)/increase in cash and cash equivalents
(28,187)
18,455
Cash and cash equivalents at the beginning of the year
45,441
26,986
Cash and cash equivalents at the end of the year
17,254
45,441
Components of cash and cash equivalents
Cash and bank balances
17,254
45,441
17,254
45,441
Page 8

AL HAYAT TRUST
Notes to the Accounts
for the year ended 31 January 2025
l Accounting policies
Basis of preparation
The financial statements have beeii 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 IQ?.)), the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS I02) and the Companies Act 2006.
Change in basis of accounting Of to previoLlS accounts
There has been no change to the ar.COLintir•,g 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 ijse at the discretion of the trustees in furtherance of the
general objects Gf the charity.
These are unrestricted fiJnds earmarked by the trustees for particular purposes.
These are unrestricte.d 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 incomp can be Ineasured 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 co.sts arid 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
requirementc 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 corporatiori tax on its charitable activities.
Cash and cash equivalents
Cash and cash equivalents Lomprise 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 ye3r
Unrestricted
funds Total funds
2024
2024
Income and endowments from:
Donations and legacies
Total
60,842
60,842
60,842
60,842
Expenditure on:
Other
43,137
43,137
Total
43,137
43,137
Net income
17,705
17,705
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
17,705
17,705
17,705
17,705
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
29,986
29,986
47,691
47,691
4 Income from donations and legacies
Unrestricted
Total
Total
2025
2024
52,295
39,902
92,197
52,295
39,902
92,197
60,842
60,842
5 Other expenditure
Unrestricted
Total
Total
2025
2024
Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
13,310
584
13,310
584
21,510
7,930
7,930
3,243
563
563
750
20,760
2,800
45,947
20,760
2,800
45,947
16,914
720
43,137
Page 11

AL HAYAT TRUST
Notes to the Accounts
6 Net income before transfers
2025
2024
This is stated after charging:
Depreciation of owned fixed assets
Depreciation of assets held under finance
leases and hire purchase contracts
Independent Examiner's fee
7 Staff costs
563
750
650
2025
2024
Salaries and wages
13,310
13,310
21,510
21,510
No employee received emoluments in excess of £60,000.
8 Tangible fixed assets
Cost or revaluation
At l February 2024
Additions
At 31 January 2025
Depreciation and
impairment
At l February 2024
Depreciation charge for the
year
At 31 January 2025
Net book values
At 31 January 2025
At 31 January 2024
9 Movement in funds
4,000
4,000
75,000
79,000
75,000
75,000
4,000
1,750
1,750
563
563
2,313
2,313
75,000
1,687
2,250
76,687
2,250
Incoming
resources
(including
Atl
other
Cebruary gains/losses
2024
At31
Resources
expended
January
2025
Restricted funds:
Unrestricted funds:
General funds
47,691
92,197
(45,947)
93,941
Total funds
47,691
92,197
(45,947)
93,941
Page 12

AL HAYAT TRUST
Notes to the Accounts
10 Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
Total
Fixed assets
76,687
15,250
91,937
76,687
17,254
93,941
Net current assets
2,004
2,004
11 Reconciliation of net debt
Atl
At31
February
2024
January
2025
Cash flows
Cash and cash equivalents
45,441
45,441
(28,187)
(28,187)
17,254
17,254
Net debt
45,441
(28,187)
17,254
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 2025
Unrestricted
funds
2025
Total funds
2025
Total funds
2024
Income and endowments from:
Donations and legacies
52,295
39,902
92,197
52,295
39,902
92,197
60,842
60,842
Total income and endowments
92,197
92,197
60,842
Expenditure on:
Employee costs
Salaries/wages
13,310
13,310
13,310
13,310
21,510
21,510
Motor and travel costs
Travel and subsistence
584
584
584
584
Premises costs
Rent
250
Rates
Light, heat and power
Premises cleaning
Other premises costs
636
636
765
5,241
262
5,241
262
1,954
274
1,791
7,930
1,791
7,930
3,243
General administrative costs,
including depreciation and
amortisation
Depreciation of
Bank charges
Equipment expensed
Equipment repairs and
maintenance
563
563
750
286
286
126
964
964
1,160
6,522
6,522
3,835
General insurances
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
987
987
986
4,061
132
4,061
132
3,580
157
7,428
380
7,428
380
6,762
308
21,323
21,323
17,664
Legal and professional costs
Accountancy and bookkeeping
Consultancy fees
Solicitor's fees
Other legal and professional
costs
650
650
1,150
800
1,150
800
200
200
720
Page 14

AL HAYAT TRUST
Detailed Statement of Financial Activities
2,800
2,800
720
Total of expenditure of other costs
Total expenditure
Net gains on investments
45,947
45,947
43,137
45,947
45,947
43,137
46,250
46,250
17,705
Net income
Net income before other
gains/(losses)
Other Gains
46,250
46,250
17,705
Net movement in funds
46,250
46,250
17,705
Reconciliation of funds:
Total funds brought forward
47,691
47,691
29,986
Total funds carried forward
93,941
93,941
47,691
Page 15