RITY RECI DNUMBER:1199045 KAABA FOUNDATION TRUSTEES, REPOR r4TS FOR THE YEAR NDED 31 MARCH 202J ABU & ABU TERED CERTIFIED ACCOUNTANTS AJU NOWSHED CE 'TRE 71 WORDSWORTH R . SMALL HEAT4.BIRMINGIIAM - WEST M]DLANDS
KAABA F UNDATION LEGAL AND ADMINISTRATtVE EP4FORMATtON R¢tered Charlty Nu)llber: 1199045 Cbairm*D: Faruquc AbDd Chowdbury FaTUqU¢ Ahm¢d Chowdhury Hafiz FoYrRabatt Rajib Ahmed Chowdhury Reglytered Office". 65 EVERSLEY ROAD BIRMINGHAM B9 5DF Aerowit8llt&' Abu & Abu ClJarteTed Certified Accountants AbUN0htd Centre 71 Wordsworth Road Sn3811 Heath. Birmiughwn BIOOED Wett Midlands
(ABA FOi)NDATION R THE YEAR ENDED 31 MAR H202 CONTENTS Page TrLtste¢5' rtport Statement of financkal activitses Schedule of fid$ Notes
INDEPENDENT EXAMINER'S REPORT TO THE TR F KL4BA Fouf4D ON FOR THE YEAR ENDED 31 MARCII 202 I report on th¢ a¢¢ounts which are set out on g¢S 3 to 7 Respectrve regponslbS]Étie5 of the The ttwtees ¢ respopsible for the pl¢palLOn of th¢ accoun Tbe trustees cots8ider that an audit is 2JOt required for this ytar under section 144(2) of the Charities Aci 2011 {the 2011 Act} and bat att IJ¢Perent examination is needed. It is my respotisil)ility to.. Thc trteeS who wre directors ofthe ¢¢)nwaoy for tb¢ PUEpose of Examin¢ the accounts under s¢¢ii¢)n 145 of the 2011 A¢t,' folltsw the procedllres laid dovm in the 8eDer&l dire¢ti0os given by the Charity Commission (UDder s¢ction 145(5)(b) of the 2011 Act). alld state whether parttcuiar h&ve come to my thlltioll. Bask of Indep¢ettt exallthier's report My examinatson was carri¢d out in Accordance with th¢ G¢n¢rAI DircctioDs given by th¢ ChATtty Commission. Ao exatnination includes 2 r¢view of the accounting records kept by the charity attd a ¢otrwi50n of tbe account$ pr¢s¢nted with those ¥¢¢ords. It also includes consid¢rntion of any items or dis¢105ur¢s in the accounts, at)d s¢¢king explanatioDS ftojn you as trustees concerning any su¢h matters. The pro¢vr¢S undertth do not provide all the evtdencc that would be required in audi¢ xnd ¢ollsequently opinion is given as to whether th¢ 8¢¢ounts present &'true and fair vi¢W' and thc rep)rt is limit¢d tL) th0 mattcrs set out IL th¢ stament below. Independettt t[1eT'S rtten¥t In ow opinion the fllkanciai $¢aiem¢nts: ve a true and fairviN of the of the stat¢ of the ¢omp#ny& affairs &8 at 31 Mar¢b 2023 and of its PTofit fot th¢ y¢arthett ende4" have b¢¢n properly prepared in accordao¢¢ with United Kingdom O¢ll¢rally Accepted knoimtiug Praoti¢e . Financial R¢wting Stad8rd 102; and hav¢ br&ll prepared ina¢¢o c¢ witb thB Iequir¢m¢nts of tbe Companies Act 2{6. Dated:13 February 2026 Abu Nowthel FCCA Clwtercd Certifi¢d A¢¢ou Abu Now$bed Centre 71 Wordsworth Road Sjnall Heath. Birminghat BIOOED West Midlands uts Pa8e
KAABA FOUNDATION FOR THE YEAR END 31 MARCH 2023 The Chatiti¢$ Act 2011, togethcr the finaDcial stat¢mellts for the year, and corthrm tbat the latt¢r COll)ply with the Tequiremenls of the ACL the TrtL8t Deed and the ClJariti¢s SOBTr 2005. Stru¢ture, Covernallet M*nageTll¢nt Objectives and activiti¢5 Thc principal a¢tivity of th¢ tsrganization contiTwes tobe that of providing ¢h&ritablc services in Bangladesh. Finanei81 revlew AccouDtlng and r¢portlng responbIlItAtI The tswt¢es are r¢spDDsible foI preparing the Tnt¢¢$' Annual Report atld the financial statemeots i accordance with applicable law and United Kingdom At¢ountiDg StAndsls Iunited Kin8dom Generally Accepted knounting Pwti¢e). The law applicablc to ebwities in En8l•nd and Wales requiYe5 the trustees to prepare fJDall¢io1 statements for ch ffnancial year which give a truc 8nd fair view of the sthte of affai[5 of the chaTity and of the in¢omiog resources attd applicatiott of resowces of the charity for th&t period. IXL pr¢paring these financial statements, the sele¢t Suitable 4ccountin8 polictes and apply them £onsis¢ently,' observe the metbod8 pri1p1¢s in the Cbarities SORP 2019 (FRS102)" Dwke judgements and ¢stimot¢s that ate reasonable and prudcDt" State whether applicable accountin8 stsnd3rds have b¢cn followed.subject to Y m8t¢riol dwbr¢s disclosed and explained iti the financial statements. prepwe the fillancial statements on a going ¢on¢ern basis wdes5 it is iDappropriale to presum¢ thot th¢ Gknrity ryll ¢oniinu¢ ill operati¢)n. The trusteC5 are respowible for ke¢pitsg prop¢r a0till8 Itcor&¥ which di$¢los¢ with r¢a8onable aUrn¢y at any time th¢ financial position of the charity and eoablr them to ensure that the finat)ci21 $tatem¢ots wmply with th¢ Chariu¢s Act 2011, the Charity (Accounts and R¢potts) Reguhtions 2008 the provision of the tti deed. They are also r¢spotisible for safcguardhng the assets of the charity omd hence foi tsking re&qonabk 8t¢ps for the prcventiotl attd det¢¢tioth of fraud other i¢811]arities. Approved by the trustees on 13 Febnwy 2026 signed oll its behtjf by." FaThlle Trustee Page 2
KAABA FOUNDATION ANCE SHEET AT MARCH 2023 Note 2023 Current 55ets Bank Accounts Credltors Amounts falling du¢ within on¢ ye 150 Net cvrrent assets 490 Total aet1 less cllrr¢nt IlbilitieJ 490 Net •ssets £490 capi hmd$ 490 Totsl fuud$ £490 Approved by th¢ truste¢5 on I Febnwy 2026 Sigll on its behalf. Thc aruxed notes fornkpart ofthese rthaTla1 statem¢nts. Pw 3
KAABA Fovf4DATION sTATEMETr OF FNA TIVITIES FOR EfqDED 31 MARCH 20 TotAI Funds 2023 UDr¢st' Fullds Intomlng reso4rtts Incoming Resourc¢s frojn 8¢nerdtcd futh: voltrry income 940 TotAI thcomlng r¢sources 940 940 Resourtes exp¢nd¢d Costs of geTmtiDg fiulés 450 450 Tot81 T¢Jourtes erpended 450 450 Net movement kn fuDd6 490 490 Totsl fundg carried forw*rd £490 £490 Details of IncominE resow¢es atsd Tesource5 used ar¢ 8iv¢n in tbe Dotes to the financial statements. Page
ON sTATEMETr OF FINANCIAL ACTIVTrIEs DETAILKD ANAL SAS OF MOVEMENTS IN FOR THE TrTAR Ef4DED 31 MARCH 2023 General Fund SuTpIu5 for the year 490 490 Total funds at 31 M¥reb 21Tr23 £4Y> Page 5
KknIBA Fouf4DATION NOTES TO ThE FIN CIAL STATEME THE YEAR Ef4D ARCH 2023 A¢¢OUtIng po]ides The charAty ¢OnSliDJte$ a public b¢nefit entsty as defined by FRS 102. The finatKi81 statements have been pPar&I its a¢¢ordance with Accounting Reporting by Cbarities: Statement of Recollllnended PtaL%ice app]i¢abl¢ to charitie5 prep•iTJ8 their accounts ID a¢¢ordallce with the Finan¢ial R¢porting Standard applicable in the UK al R¢public of Ir¢l&nd (FRS102) gssu¢d 16 July 2014 (as updated througb Bulletiu i pubtisb¢d oll 2 F¢bruBry 2016), the Financial Repothg Slalldard applicable sll the United Kingdorn aad Republi¢ of Ir¢l8lld {FRSI02), the Chkrities Act 2011 At)d UK Getterally Accepted Practtce as at applic5 from l Jattuary 2015. The charity has applied Update Bulletin l as published on 2 F¢bnw 2016 and docs not include a ca5b tlow statement oll the grounds that it is applyttig FRS 102 Section IA. Th¢ finollcial statenwits are prepared on a goin8 concern basis undu the hkstori¢al ¢onv¢Dtion (Jnodifi¢d to it)clud¢ ¢ertaill items at foir value). The financlal sthtettThts are preseDted in sterling which is the functional ¢utren¢y of the charity and r(ed to the n¢aTest pouttd. The sigDificant ae¢om)ting policacs applied tn th¢ prepardtion of tbes¢ financial statements are set out below. These policie8 hav¢ beenwastentIY applied to all years uTh]ess otherwise stated. Stocks Inv¢ntotie$ hoY¢ been valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress attd finished goods, Cost includes a relevant proportton ofoverheads accorditig to the sts8e of uwiufacture / compl¢tio Thrnoyer Turnover is Attratable solely to contitsuing operntion6 and derives froTll ODe activity of rtwketfftll8. StAff ¢0 Page 6
KAABA FOUIIDATION NOTES T THE FAN L STATE (Continued) FOR THE AR ENDED 31 MARCH 2023 Creditors Arnouthts falling due withiti tstte year.- 2023 SuDdryCEeditors 150 £150 lll¢omiDg rtsour¢es Unrest'd nds 2023 Fmllds 2023 DatiOns 940 940 940 940 Costs ofgenernting fvnds 1023 21123 Fundraising costs of donations AccouDtan¢y 150 450