KAABA FOUNDATI LEGAL AND ADMJNISTRATIVE INFORMATEON R¢gbÉ¢red Ch*rlty Number: 1199045 Chairman." Farn4u¢ AhTn¢d Chowdbury Faruque Ahmed Chowdhwy Hafiz Fo>zur Rabmao Rajib Ahmed Chowdhury Registered Ofllce: 65 EVERSLEY ROAD BIRMINGHAM B9 SDF Ac¢ouDtallts: Abu & Abu Ch8ner¢d C¢rtified Accountants AbuNowshed C¢Mtre 71 Wordsworth Road Small Heath, Birnjinghat BIOOED West MidlaT
ON OR THE YEAR ENDED JI MARCH 2024 CONTENTS P*g¢ Cbarity- ExatnTn¢rs report Tntre report Balattce sheet Statement of fIDala1 activities S¢hedu]e of fuThds Not¢s
INDEPENDENT EXAMINER, REPORT TO THE ES OF KAABA FOUM>ATION FOR ED 31 MARCH 202 I report on the accounts which are Yt out on pages 3 kn 7 R¢spe¢tlve respO¥1b11fitlt8 Of th¢ The trustee5 are responsible for the preparatÈon of the a¢¢owit$. Th¢ trustees CODsider that all audit is Dot required for this yesr utider se¢tion 144(2) of the Charities Act 2011 (the 2011 Act) and that att Aod¢pendetrt ¢xamin&tion is needed. It is my T¢sponsibility to.. The tnths who arc a150 directors of the compally for th¢ PutSe of Exaroine the ac¢ounis under section 145 of the 2011 ACL follow the proccdurts laid down in th¢ generdl directions given by th¢ Charity Comrnission (uDd¢r section 145(5)(bl of the 2011 Act),. 8nd stste whether particular Enatters have cokn¢ to my attention. B#818 of lttdependent report My exan)1On wos carried out in accoance with tbe G¢n¢rnl Directions given by the Charity Commission. An exarniDation inclllde$ a review of the accountin8 record$ kept by the charity and a conwarison of tbe accoutlts prented with those ttcord5. It a]so includes coosid¢rntioo of aDy unusual items or diselosw¢s in ¢b¢ c¢OUll and $eekiDg explanations from you as trustees concerning any such nJ&tt¢rs. The procedures undertakett do not provide all the eviden¢e that would be requRred in an 8udit, Ènd consequetstly DO opinion is given &8 to wh¢tber th¢ accounts present a 'tsv¢ atKI fait view. and the ryort &$ limit¢d to those matter5 out itithe statement below. Independent S st*temtMt Inour opinion the finon¢ial statemcTts: giv¢ a true fair view of the of th¢ stat¢ of the compty,8 affairs as 0131 March 2024 and of its 1055 for the year then ended. have be¢ll pr¢)perly prepared ID accordance with United Kingdom Genernlly Acc£pted Accounting Pra¢ti¢¢ - Finan¢ial rting Stsndard 102. and in accordwKe with the reqNirem¢nts of tb¢ CoEwics Act2006. Dated:13 Febrnry2026 AbuN FCCA AbuNowshed C¢lltre 71 Wordsworth Road Small Heath, Binntngba BIOOED West Midlonds Page I
KAABA FO ATION REPORT OF YEAR ENDED 31 RCH2 The Charities Act 2011. tO8¢th¢r with th¢ fiTJancial s(atements for the year, and ¢oth that the latter comply with the ttquir¢s of tF£ Aci the Trusi Deed aTyJ the Charities SORP 2005. Strncturt. Governance MAnÈgem¢nt Objt¢tives #lld activities Th¢principg1 activity of the or8ani7Atiot) continues tob¢ that of providing clwitable servi¢es in BattgladeslL Aetoulltkng nd reportillg re5powlbllliles Tb¢ trustees ar6 Iesponsible for preparing the TnL8teGs' Ajmual Report and th¢ fll]ancial statements i 4¢¢ordan¢e wiib app]icable law alld Unii¢d Kingdorn AccouELting Standards IUllit¢d KitigdoTn Generally Accepted Ac¢oullting Practice). The law applicabl¢ to ¢hNrtiies in Engithd aTLd Wales reqlre$ th¢ tnstees to prepar¢ financial ststcments for eaclL finAu¢i*I year wbich give a wjd fair view of the stsle of affairs of the chartty atsd tsf the incornin8 r¢$ourc¢5 alld applicalkon of resourc¢s of th¢ ¢knity for tbat period. Jn preparing th¢s¢ finallcid State the tnL8tees ar¢ re4uir¢d to: ]t 5Uitable a¢¢outtling policies and apply them ¢onsistenUy; observe the methods and princip1¢5 in th¢ Cbatiti¢s SORP 2019 (FRS102)' nJak¢ judgemeÈkiS and c5timates that are te8soJJabl¢ and pnthnL' state wbether applieable ac¢owitillg 5tandard5 have been followed,subj¢Gt to any matuial depaTbJres disclos¢d and ¢xpiained in the fillancial statements. prq>are the financial stat¢m¢nts on a going concetn ba81$ YE¢S9 it is ittapprtsprikts to presume that tbe ¢lwity will ¢outinu¢ ID oper&iion. The trtee$ ar¢ r¢8ponsible for kcepin8 proper ac¢ouuting records whicb disclose with re&8oDable ac¢ura¢y at y time the fiDanci31 posiiion of th¢ charity arld enable them to ¢nsure that the fillancial statemcnts cotnply with the ChaTitie5 Act 201 E, the Chwiry (Accounts and Reports) Regthtions 2008 attd th¢ piovisson of the trust d¢ed. Tb¢y are a150 responsible for safeguardillg tkn 85sets of the cIllY and heJw¢ foi t2kin8 reasonablt sleps for th¢prev¢nttots and detectioll of fraud and other irregularitics. Approved by the tnte¢S on 13 Febnthry 2W26 si1 on its td)aifby. Faruque Ahmed TNsiee Page
KAABA FOUNDATION BALANCE SHEE T 31 MARCH 21124 Not¢ 2024 21123 CurreDt 4ssets Bank Accoullts 603 640 603 Creditors AMots falling within one year 150 Net current Rssets 303 490 Total assets lesg eurrezrt liabilidei 303 490 Net assets £ 303 £ 490 C*plt#l funds UJJrestricted fiwds 303 490 Totsl fundi £ 303 £ 490 Approved by tbe tnL3t¢es on 13 Febru 2026 $igned on its b¢half. Chowdh Th¢ anttexed notes fornipart of thcse fiDaDcial statem¢Dts. Pag¢ 3
KAABA FOiJNDATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR Total Total Fund5 Z023 Unrest'd Funds 2024 resourees IncomÉng R¢sowces from 8enerated funds.. Voluntary iDcoIne 2,643 2,643 940 Totsj lll¢owltsg re50ur¢ 2,643 2.643 Resow¢e$ ¢xpende41 Costs of geDEraiTll8 funds 2,830 2,830 450 TO1 resource9 expende41 2,830 2,830 450 Net llve¢t (187) (187) 490 T(*tsl fund8 brought forward £ 490 £ 490 Tot81 fvndi e4rrled forw#rd £ 303 £ 303 £ 490 Detsils of IncomiDg resources alld resource8 used are giveti in thc notes to tbe fsM4n¢ial s¢atemeDts. Page
KL4BA FOUNDATIO STA EKr OF FINANCIAL ACTMTIFS DETAILED Af4ALYSIS OF MOVEMENTS IN FUND FOR THE YEA ENDED 3 MARCH 21124 2024 2023 Gelltr4] Fund Balan¢¢ B/fwd (Dert)l$uLVIuS for the year 490 (187) 490 303 490 Totsl funds #t 31 Mirch 2024 £303 £490 Pa8e
BA FOUNDATION NOTES TO THE FJNANCIAL STATEMENTS FOR THE YE MARCH 2024 Accountlllg po]leles The charity cOtite$ a public ben¢fii entity &$ defmed by FRS 102. The fiTwicial Sts*ments have beeD prep&red in ac¢ordall¢¢ witb Accounting al Reporting by Chariti¢s'. Slateftnelli of Reconjmend Prdctice applscable to ChltieS preparing their accounts in accordat)c¢ with th¢ Finanrial R¢portin8 Staldatd applicable in th¢ UK and Republic of Ireland IFRS102) issued on 16 July 2014 (as updated tbrough Bulletin I published on 2 Febnwry 2016), the Fillancial Reporting StsndaTrt applicabk in the United Kingdom and Republic of Ireland (FRS102), th¢ Charities A¢t 2011 aTLd UK Gener&lly Ac¢¢pted Pr8¢ti¢¢ as it Applies from l January 2015. The charity has appli¢d Update Bull¢tiD l as pub]ished on 2 Febnwy 2016 doeg ]iot iticlude a rA$b flow statemcDt on the 8round5 tboi it is applying FRS 102 Section I The finallcial stateBMts are prepared on a going concern bosis und¢r the historical convention (rnodified to in¢lud¢ certain itenL% at f&ir value). The fin8n¢ial strten)ents are PTesented in stetlin8 which t$ th¢ nctional ¢ury¢n¢y of the ¢11ty and routmled to the Ewrest pout)d. The sigDificant accounting poli¢i¢s applied ID the prcparntion of thcsc fiDaacÉal 8t&tements 8re 8¢t oui below. These policie5 have beeD CODSisienily applied io all ye8n unless otberwise ststed. Stt)cks Inventories have be¢n valued at the lower of cost and estimated selling price less ¢osts ro sdl. ltt respect of work inprogress and fJntsh¢d goods, cost includes a rel¢v2nl proportion of ov¢rb¢ads according to the stag¢ of xwMfa¢tur¢ I completio Turnover Tumover is Attributable solely to continuing operatioDS attd derives from on¢ artivity that of Tnarketing. Stsff ¢•sts Page 6
ON TO THE FINA MENTS (Contitwed) E YEAR ENDED 31 MARCH 2024 Credhors Amout)ts falling due within one year.'- 2024 2023 Sundry Creditors 300 150 £300 £150 Inetsmlng re50urc Ukrert'd Funils 2024 Total Funds 2024 Totsl 2fj23 Volulltlry Income 2.643 2,643 940 2,643 2,643 940 Costs of gener8tlng futtdg 2024 21124 2023 FundTaÉsing ¢osts of donations Accountancy 2,680 150 300 150 2.830 450