Charity Registeration Number 1197348 FORGOThEN UMMAH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 FORGorrEN UMMAH LEGAL AND ADMINISTRATIVE INFORMATION Board of Trustoes KAWSOR ALI MOHAMMED AHMED Reglstered Charlty Number 1197348 Registergd Officg Runway East 2 Whilechapel Road London EI 1EW Banks Lloyds Metro Independent Examiner Md Yousuf Ali FCCA Elite Accountancy 102 Mile End Road London E14UN FORGorrEN UMMAH Reportand accounts Contents Page Trustees, Report Independent Examniers. Report Slalement of Income & Expendrture Balan￿ sheet 14 Notes lo the Financial Statements 7-14 TRUSTEES, REPORT FOR THE YEAR ENDED 30 NOVEMBER 2024 The trustees present their report and financial statements for the year ended 30 November 2024 The financial statements have been prepared in accoidance with the accounting policies set out in note 1 to the financial slalemenls and comply with the Charities Igoveming documenti, the Charities Act 2011 and 'A￿oUntIng and Reporting by Charities.. Statement of Recomrnended Practice applicable to chaiities preparin9 their accounts in accordan￿ with the Financial Reportin9 Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191" Trustees, Statement The truste￿ of Forgotten Ummah are dedi¢aled lo ensuring that the charity operates for the public benefrt in accordance with its guiding principles. Inspired by hurnanilarian values rooted in Islamic teachings, we remain committed 10 serving the rrh)st vulnerable communities Worldwide. Our responsibilities include maintaining transparency, accountabilty, and ethi￿1 stewardship of all resources. Throughout 2024, we have f￿USed on consolidating our existing efforts and preparing for a strategic expansion in 2025, under the leadership of the newly appointed Iruslees. We confirm that we have adhered lo our duties as outlined in the Charities Act and continue to have due regard lo the Charrty Commission's guidance on public benefit. Oblectlves and actlvltle$ Forgotten Ummah's charitable mission is lo alleviate suffering, address poverty, and promote social justice, guided by humanitarian principles and Islamic values. The charity obje¢lives are.. Forgotten Ummah's charitable mission is lo alleviate suffering, address poverty, and promote S¢xial justice, guided by humanitarian principles and Islamic values. The charity objectives are.. 1.1 Charitable Aims.. As a pradicol expression of humanf(arian principles, influenced and guided by Islamic values, this charity exists lo serve the public good through the following means". 1.1.1 Human Suffering and Povety Relief". Focusing on indwiduals impacted by war, natural disasters, social inequalities, injustices, or other catastrophic events by: {Al Offering life-saving humanitarian aid., 181 Advocating and raising public consciousness for the disadvantaged., {Cl Facilitating solutions for conflict and fostering reconciliation., IDI Encouraging hamiony across religious and human divides. 1.1.2 Sustainable Development". Ensuring that present actions do not jeopardise future generations, well- being through.. IA) Environmental preservation and responsible n81ural resou￿ management,. IBI Alleviating povety and enhancing Iwing conditions in underprThiileged communrtie$', IC) Fostering sustainable economic gr(￿h and revi181isatK)n', {Dl Enhancing the skills and capacities of socially and eeonomically disadvantaged eommun(Éies', {El Offering tangible benefits lo residents in localities where the charity operates. 1.1.3 Educational Advancement.. Faciif(ating and supporting educ*ional infrastrudure and opportunf(ies fci the greater public good globally. 1.1.4 Health Improvement.. Providing financial or other types of aid, including medical supplies and healthcare facilities, for the benefit of the public across the globe. 1.1.5 Other Chantable Aclivilies." Pursuing additional charrtable obj'ectives as detemiined and agreed upon by the charrty's trustees. The Iruslees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the trust should undertake. Page I TRUSTEES, REPORT FOR THE YEAR ENDED 30 NOVEMBER 2024 Publi¢ Bgnefft Forgotten Ummah operates lo benefit a wide range of individuals and communilies, particularly those who are vulnerable or in crisis. The benpficiaries of our work include.. .ChildrenlYoung People impacted by eonflid and povety. .ElderlylOld People requiring care and assistance. .People wlth Disablllties who face additional barriers lo support and inclu&on. . People of Particular Ethnic or Racial Origins living in conflict zones or disadvantaged are88. .Other Charities or Voluntary Bodies partnering with us to deliver aid. .The General Publiclmankind, through our efforts to raise awareness and encgiira9e a global hJb marHtarsan iesponso. Financial revlew There was a surplus of donations received over costs incurred during the year as shown in the attached accounts. Reserve Policy Foigotten Ummah's resetve policy ensures financial stability and the ability to respond quickly to emergencies. The Iruslees have established that a minimum of six lo nine months, operational costs should be held in reserves. This will cover. .Unforeseen Financial Challenges.. Ensuring the charity can continue operating even during periods of reduced donations or unexpected financial difficulties. .Emergency Response.. Ensuring that sufficient funds are available to respond lo crises or disasters without delaying aid delivery . Long-Term Commitmgnts: Ensuring funds are available lo meet ongoing commrtments in education, healthcare, and sustsinable development projects. The reserve policy is ￿vIewed annually by the tiustees lo ensure il aligns with the charity's growth and operational needs Review of Other Activities and Achievements In 2024 In 2024, Forgollen Ummah experienced signrficant organisalional changes with the appointment of new trustees. The new leadership initiated a strategic review of the charity's oper*ions, focusing on solidifying existing efforts while planning for future growth. The Iwslees made the decision to expand Forgotten Ummah's geographical reach starting in 2025. Areas of Work, Impac( and Future Dir8Ction As part of f(s future direction, Forgotten Ummah plans to expand ils areas of operation globally in 2025. The new trustees have identified potential outreach and program expansion globally. Page 2 TRUSTEES. REPORT FOR THE YEAR ENDED 30 NOVEMBER 2024 The ch8ri1y will continue lo strengthen partnerships wf(h inlemalional agencies and governments, introduce vocational training for skills development, and explore impactful delivery under the UN sustainable development goals. Rlsk Management Forgotten Ummah Tecognises the importance of identifying and managing risks to ensure the continued success of rts operations. Key risks thnlrfied include". .Financial Risks.. Regular monitoring and audrting of funds ensure they are used effectivety and prudently. Reserve policies are in place lo mttigate unexpected financial challenges. .Operational Risks.. We develop eontingency plans for ￿gIonS affected by conftid or disasters, ensuring aid delivery continues as efficiently as possible. .Reputational Risks.. We priontise transparency, communication, and ethical behaviour lo maintain the trust of our donors and stakeholders. . Legal and Compliance Risks.. We remain up to date with all regulatory requiremenls, ensuring compliance wrth the Charity Commission's guidance and legal obligations. The trustees have assessed all the major risks mentioned above lo which the twsl is exposed. and are satisfied that systems are in place lo rnrt￿ale exposure to the rnajof risks. Structure. governance and management Foryotten Ummah is constitute as a CIO with the Charity Comission in January 2022. under charity number. 1197348 The trustees who seNed during the year and ¢Jp to the dale of signature ofthe financial statements were.. Kawsor Ali Mohammed Ahmwj New trustees are appointed by existing trustees as need arises. The trustees. report was approved by the Board of Trustees. Kaw50rAIi Chainnan Dated." 05 November 2025 Page 3 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FORGO￿EN UMMAH I report to the trustees on my examination of the financial statements of Forgotten Ummah for the year ended 30 November 2024. Responsibillties and basis of report As Ihe trustees of the Charitable Incorporated Organisation {CIO). you are responsible for the preparation of the financial statements in accordance with Ihe Charities Act 2011 and the Charitab16 Incorporated Organisations (Generall Regulations 2012. I report in respect of my examination of the Charitable Incorporated Organisation's (CIO'S) financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination, I have followed all the applicable directions given by the Charity Commission under section 145(5)Ibl of the 2011 Act. Independent Examinèr's Statement Your attention is drawn to the fact that the Charitable Incorporated Organisation {CIO) has prepared its financial statemenls in accordance with Accounling and Reporting by Charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102}. in preference to the Accounting and Reporting by Charilies.. Slalement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been wilhdrawn. l understand that this has been done in order for the financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Irusl as required by section 130 of the 2011 Act., or the financial statements do not accord with those records.. or the financial statements do not comply with the applicable requir6ments concerning the fom and content of accounts set oul in the Charities (Accounts and Reports) Regulations 2008 other than any requirement Ihat the accounts give a true and fair view which is not a matter considered as part of an independent examination. I don't have any 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 understandi f the financial statements lo be reached. MDYO F ALI FCCA Dated.. 051 112025 Elite Accountancy 102 Mile End Road London E14UN Page4 a> IJ p4 4• * 4 FORGOTTEN UMMAH Balanco Sheet As at 30 NOVEMBER 2024 2024 2023 Notss Fixed assets Tangible assets Current 88sets Cash at bank and in hand 11 210.929 ?9,¥06 Creditor8.' amounts falling due wilhin one year 11,500) 19001 Net current assetsllliabililiesl 209.429 59,086 CreditoryJ'. amounts falllng due in more than one year Total assets less current liabilitigs 209.429 59,086 Income funds Unrestricted funds Restricted funds 209,429 59,086 209.429 59,086 The financial statements were approved bythe Trustees on.. 05 November 2025 and signed on its behalf by.. KawsorAIi Chairman Mohammed Ahmed Trustee Page 6 FORGOTTEN UMMAH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER2024 Accounting policies Charity infonnatlon Forgotten Ummah is a Charitable Incorporated Organisation (CIO} registered with the Charity Commission. 1.1 Ac¢ounting convention The financial statements have been prepared in accordan￿ with the CIO'S constitution, the and Accounting and Reporting by Charities.. Statement of R8coMrr￿nded Practice applicable to charit:. "_9 preparing theif accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republ1￿ of Ireland (FRS 102) (effective 1 January 20191. The CIO is a Public Benefit Entity as defined by FRS 102. The CIO has taken advantsge of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements have departed from Ihe Charilies (Accounts and Reports) Regulations 2008 only to the extent required lo provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has sin¢e been withdrawn. The financial stalemenls are prepared in sterling, which is the functional currency of the CIO. Monetary amounts in these financial statements are rounded to the nearest £. 1.2 Going concern At the lime of approving the financial statements, the trustees have a reasonable expectation that the CIO has adequate resources to conlinue in operational existence for the foreseeable fulure. Thus the trustees continue to adopl the going con￿rn basis of accounling in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discrelion of the trustees in fijrtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the reslricted funds are set out in the notes to the financial statements. 1.4 Incoming resources Income is recognised when the CIO is legally entitled to it after any perfomiance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Page 7 FORGOTTEN UMMAH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 Cash donations are recognised on receipt. Other donations are recognised once the CIO has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to don41ipns received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the trust has been notified of an impending distribution, Ihe amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 1.5 Resources expended Expenditure is charged in the accounts at Ihe time when a li2trJiltÈJ to Incik¢ p-j. currpd 1.6 Tangible fixed assets Tangible fixed assets are inilially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairmenl losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful INes on the following bases.. Fixtures, fittings & equipment 10/0 p.a. on The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale proceeds and the carrying value of the asset, and is recognised in net incomellexpenditurel for the year. 1.7 Impairment of flxed assets At each reporting end dale, the trust reviews the carrying amounts of its tangible assets to determine whether there is any indicalion that those assels have suffered an impaimient loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine Ihe extent of Ihe impairment loss (if any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-lerm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Financial InStrun￿nIS The CIO has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of ils financial inslTuments. Financial instruments are recognised in the CIO'S balance sheet when the trust becomes paty to Ihe 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 ba￿$ or lo realise Ihe asset and settle the liability simultaneously. Page 8 FORGOTTEN UMMAH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 Basic financial assets Basic financial assels, which include debtors and cash 8nd bank balan￿s, are initiall,, rr:'e4sured at transaction price including transaction cosls and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitules a financing transaction, where the transaction is measured at the present value of the future re￿ip1S discounted at a market rate of interest. Financial assels classified as receivable within one year are not amortised. Basic financlal IlabS1ities Basic financial liah¢li•'.-- -I:"no c.rp.ditors and bank loans are initially recognisedBt'ffarigacts'on- price unless the arrangement constitules a firi u> UJ ct) o) o) (N LU Z