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Charity - Examiners report |
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Trustees' report |
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Balance sheet |
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Statement of financial activities |
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Schedule of funds |
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Notes |
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INDEPENDENT EXAMINER'S REP RT THE TRU EES OF FOUNDATION FOR THE YEAR ENDED 31 CH 2025 I report on the #ccounts which are set out on pa 3 to 7 Resp¢the respoDsibilltA¢s of the Th¢ trustees are r¢spoasÈble for the prfparation of the accoullts. Th¢ trust¢e5 coJ)sider th4t an audit IS llot reqyired for this y¢ar Ulld section 144(2) of the Charities Act 2011 (the 2011 Act) aud that independ¢llt examination is needed. It is my respoDsII)ility to.. The tnL8es who gre a]$0 dire¢ti)rs of the company for tbe pwpose of Examine the ac¢oullts under s¢¢tion 145 of the 2011 ACL follow the procedures Jaid doMryL in the getteral dilutits given by the Charity QJIls&oll Ivnder se¢tion 145(5)(b) of the 2011 Act). and state whether pattilar rnattets have come to my att¢lltion. B8sl$ of ltsdepend¢Dt exmlner's report My examin8tioll was crIed out in accordance with the GeneTal Dire¢tiODS 8iven by the Charity Comtttission. exaD7ination includes a review of the aecollnting Tecords kept by tbe charity end a con]parison of the Coullts presellted w2th those records. It also includes coDsideratiott of ally uDusual it¢ms 01 di5closur¢s in the accounts, Bnd seeking ¢Aplonation5 from you a8 tnjstees ¢oncernin8 any such mattefs. The procedures idertaken do not provide all th6 evidence that would be reqyir¢d iti an audii and eonsequenuy no opinion ts given a5 to whet1 the a¢ull present a "tsv aud fair view" aod th¢ report is limit¢d to those matters sei out in tbe statement below. Indepethdent examitstr'j Jtatemen¢ In ouropinion the sta¢¢nKttts: give a true and fair view of thc of the stats of th¢ companys athits as 31 Mar¢b 2025 alld of its profit for th¢ year then ¢llded: h8v¢ be¢u properly prewed in accord4Ke with United Kitigdom Gen¢rAlly Accepted A¢¢ouDtinB Practi¢e - Financial Reportill8 Standard 102" and hHVe beenpr¢par¢d iu accordance wtth the r¢quirements ofthe Companie5 Act 2006. Dated:I3 Febniary 2026 Abu NOWShe FCCA Chartered C¢rtified Accountants Abu Nowshed Celltre 71 Wordswortb Road Sn)all Heath, Birmingham BIOOED West Midlats Pa
ON TOFTHE ED31M 2025 The Charities Act 2011, tt)g¢th¢r witb the fLnanci21 $¢otemeDts for th¢ yw. and confirm that the 14ttcr comply wiih the requirem¢nts ofthc ACL the TnstDeed aod th¢ Clwitie5 SORP 2005. Strutture, Coyernance Management Objecttv¢s and a¢tivitie5 Th¢ principal activity of the or81zatIon cotitinues tobe that of providing tharitable s¢rvices iu BgladeSTrL Fith#Dti&l review A¢etsllnting and reportitig Tespon$lblJltle5 ThE trustces ar¢ respoDNI)le for preparing the Tntte5, Annual Report and tbe fman¢ixl StatulltS i a¢¢ordaTrce with applic2ble law atsd Uted King(lotn Accounting Stand&rds (United Kingdom Generauy A¢c41ted Accounting Prathice). Thc law applicable to d)aTities in ED8land and Wales rcquir¢$ the trustt¢s to Prep fJn#Mcial statements for cach financial year wthich 8iv¢ a true and fair view of the state of affairs of the ¢hlty and of the incoming r¢source5 application of resoyrcrs of the charity for that period. lo pr¢parillg these ft48&aI ststellnt the select witsble accourÈting policies athd apply them CODSiStently' observe the methods and principles in the Clwities SORP 2019 (FRS102),' m*c jud8cments attd estirnates that at¢ reasoDable aDd prudent" State wheth¢r applicable aecoullting standards beets followed,subjett to any material d¢partwe5 dÉsclos¢d atsd explained in the fipancial statements. prepare the fJnaDcial statements on a 80in8 ¢Oll¢ern basis u01¢$5 it is ioappEWt¢ to presume that the ¢liatity ill continue in Ope70n. Tbe tnlstees 8Ie re5ponsibl¢ for keepiog proper accountin8 r¢¢ords whÉch disclos¢ with te&sonable ae¢uTOCy Ht any time th¢ financial posititsn of the charity and ettable them trt ¢nsur¢ that the financial 5tatemcnts ¢oawly with the Chèrities Act 2011, the ChBrÉty (Account$ 8tsd Reports) RelAtiOnS 2008 and the provisaon ofthe tNst d¢e41 They ar¢ olso re5ponsibl¢ for 8afcguarding th¢ asscts of the cbarity aud bence for taking reasonable steps for thc prevention attd detection of fraud and other regularitieS. Appr¢)ved by trStee$ on 13 February 2026 $id on its behalf by: Fanwu¢ Trustee Page
KAABA FoiJfqDATtON CE AT 025 Note 2025 21124 Curretst assets Bank Accounts 4.566 603 4.566 13 Cr¢dltsrs AmouDts falling due within olle) 500 300 Net current 8M¢ts 4,066 303 Totsl Assets less cllrreTht118biltties 303 Net asiets £ 4.066 £ 303 capit fund5 UDrestri¢trd fid$ 303 Tot funds £ 4,066 £ 303 Apprnved by the trust¢ on 13 February 2026 #lld sigvd OD its b¢1 Panue The an4¢xeA Dotes forn] part of tbese financial stat¢metsts. Page 3
KAABA FOiINDA ON STATEMENT OF FINAN AL Acrivm FOR THE YEAR EP4DED 2O2S Tot•1 Fullds 2025 TotAI Funds 2024 Unmt'd FuRd$ Ihcomlng resour¢e9 ltscoming R¢sourc¢s fro generated fid8.. Volwitary income 7,900 2,643 TotAi i4¢omiDg r¢so4rce ?,900 7,900 2.643 Resources expended Costs of generating fjJDds 4,137 4.137 1830 Tot81 resourt¢s expended 4.137 4.137 2.830 Net rnovemtht in 3.763 3.763 (1871 Total fund5 brougbt forwird £ 303 £ 303 490 Totat carrfed forwArd £ 4,066 £ 4.066 £ 303 Detsi]s of Incolning resourc¢s resources ustyl are 8iveo ID the not¢s to the financial stat¢nJents. Page
AFO ATION ATEMEwf OF FINANCIAL AC DKT EDAN YSIS OF M MENf6 IN Fuf4DS FOR THE YEAR ENDED JI ARCH 202 2O2S 2024 Gener Fund Balance B/fwd Svzplus/(Deficit) foE th¢ y¢ar 303 3.763 490 (187) 4.066 303 Tot21 fvmds *t 31 March 2025 £ 4.066 £ 303 Page 5
ATION r40TES TO THE FINANCIAL TATEMENT R THE RENDED31 M CH 2025 A¢¢otrlltkng polleles The charity constitutes a public benefit eDtity as defined by FRS 102. The finala[ statemetts have bee prepared in accordattce with ACCOLting aDd Rcportillg by Cbarities: Statement of Recommend¢d Practi¢¢ Applicable to charities prepariog th¢ii attounts in accord8J¢e with Financial Rq)orting Standard appli¢able in the UK and Rcpublic of Ireland IFRS102) issued on 16 July 2014 (as updated through BulletiD I published on 2 Februdry 2016). the Fiti8llcTal Reporting Stsudard applicable in the Utiit¢d Kinsdom and Rq>ublic of Jrelattd {FRS102), the Chariti¢$ Act 20118ud UK Gcnerally A¢¢ept Practice a5 IÈ applies from l January 2015. The charity has applied Update BulletiB I &s publisbed on 2 Febnwy 2016 aDd does th)t luc11¢ a casb flow 5tatenwit the grounds that it is applying FRS 102 Section I The fjnancial stakments are prepar¢d on * going c(Cern basis uDder the histori¢al Convention (n]odifi¢d to in¢lud¢ certain iiems at fair value). The finDDcial ststements are presented im st¢rliDg whtch is th¢ fimctsonal ¢UTren¢yof the ¢harity and rou>Jd¢a to the nearest povDd. The sigDificanl accountiag polici¢$ opp11 in the pwpaTation of these fitiaucial st&tements are set out below. These poJi¢ies have been nsiSteIlY applied to all Ye unless othenvis¢ stated. Stsek5 Inventories bave been valued at the lov/er of wst a[Mated selling price less costs to sell. ltt respect of work fftn progress and finished goods. Cost includes A releVt prop)th of overhea& a¢¢ording to the stsg¢ of maDufacttat¢ icompletio Thrnover Twmovet is 8ttributable solely to continuin8 operatioLs and d¢Tives from one a¢tkvity tlwt of nwkekng. St*ff cojts Pag¢ 6
BA FOUNDATION STOTH FINANCIAL STATE (cOlDuCd) OR THK YEAR ENDED 31 MARCH 2025 Creditoys Amounts f2lling due within one year.. 2025 2024 Sundry Credito 500 300 £ 500 £ 300 IDconthg reBources Unrest'd Funds 2025 Totsl Funds 2025 Tot•1 2024 Vtary Incom¢ Donations 7.900 2.643 7900 2.643 Costs olgen¢r4tlllg funds 2025 2025 2024 Fundrnising costs of doDatioos Accountancy 3,937 200 2,680 150 4.137 2,830