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 AbD￿d Chowdbury
FaTUqU¢ Ahm¢d Chowdhury
Hafiz FoY￿rRab￿att
Rajib Ahmed Chowdhury
Reglytered Office".
65 EVERSLEY ROAD
BIRMINGHAM
B9 5DF
Aerowit8llt&'
Abu & Abu
ClJarteTed Certified Accountants
AbUN0￿htd 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 fi￿d$
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¢p￿alLOn 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 I￿J¢Per￿ent
examination is needed. It is my respotisil)ility to..
Thc tr￿teeS 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¢ sta*ment below.
Independettt t￿[￿1￿eT'S rt*ten*¥t
In ow opinion the fllkanciai $¢aiem¢nts:
ve a true and fairviN of the of the stat¢ of the ¢omp#ny& affairs &8 at 31 Mar¢b 2023 and of its PTofit fot th¢
y¢arthett ende4"
have b¢¢n properly prepared in accordao¢¢ with United Kingdom O¢ll¢rally Accepted knoimtiug Praoti¢e .
Financial R¢wting Sta￿d8rd 102; and
hav¢ br&ll prepared ina¢¢o
c¢ witb thB Iequir¢m¢nts of tbe Companies Act 2{￿6.
Dated:13 February 2026
Abu Nowthel FCCA
Clwtercd Certifi¢d A¢¢ou
Abu Now$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 respon￿bIlItAtI
The tswt¢es are r¢spDDsible foI preparing the Tn￿t¢¢$' Annual Report atld the financial statemeots i
accordance with applicable law and United Kingdom At¢ountiDg StAnds￿ls Iunited Kin8dom Generally
Accepted knounting Pwti¢e).
The law applicablc to ebwities in En8l•nd and Wales requiYe5 the trustees to prepare fJDall¢io1 statements for
ch ffnancial year which give a truc 8nd fair view of the sthte of affai[5 of the chaTity and of the in¢omiog
resources attd applicatiott of resowces of the charity for th&t period. IXL pr¢paring these financial statements, the
sele¢t Suitable 4ccountin8 polictes and apply them £onsis¢ently,' observe the metbod8 pri￿1p1¢s in the
Cbarities SORP 2019 (FRS102)" Dwke judgements and ¢stimot¢s that ate reasonable and prudcDt" State whether
applicable accountin8 stsnd3rds have b¢cn followed.subject to ￿￿Y m8t¢riol dwbr¢s disclosed and explained
iti the financial statements.
prepwe the fillancial statements on a going ¢on¢ern basis wdes5 it is iDappropriale to presum¢ thot th¢ Gknrity
ryll ¢oniinu¢ ill operati¢)n.
The trusteC5 are respowible for ke¢pitsg prop¢r a￿0￿￿till8 Itcor&¥ which di$¢los¢ with r¢a8onable a￿Urn¢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."
FaTh￿lle
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 a￿et1 less cllrr¢nt Il*bilitieJ
490
Net •ssets
£490
capi￿ hmd$
490
Totsl fuud$
£490
Approved by th¢ truste¢5 on I
Febnwy 2026 Sigll￿ on its behalf.
Thc aru￿xed notes fornkpart ofthese rthaT￿la1 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:
vol￿trry 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¢¢OU￿tIng po]ides
The charAty ¢OnSliDJte$ a public b¢nefit entsty as defined by FRS 102. The finatKi81 statements have been
p￿Par&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¢ been￿wastentIY 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 Attra￿table solely to contitsuing operntion6 and derives froTll ODe activity of rtwketfftll8.
StAff ¢0
Page 6

KAABA FOUIIDATION
NOTES T
THE F￿AN
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
D￿atiOns
940
940
940
940
Costs ofgenernting fvnds
1023
21123
Fundraising costs of donations
AccouDtan¢y
150
450