DARUL ULOOM CHANDBHARANG FOUNDATION Charity Registration Number: 1199746 REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 REPORTING ACCOUNTANTS.. AM ACCOUNTANCY SERVICES 43 BEN JONSON ROAD LONDON E14SA TEL 020 7790 6111 Page 1 of12
DARUL ULOOM CHANDBHARANG FOUNDATION FOR THE YEAR ENDED 31 JULY 2025 CONTENTS Page5 InfoimatioD ol Iinaneial Statements Report ol the Executive Committee Stslernent ol responsibilities oflhe Committee". Inclependent Examiner's Report In¢ome and Expenditure Accounts Staletnent of Assets and Liatsilitias 10 Notes to the A¢Gounts 11-12. Page20112
DARUL ULOOM CHANDBHARANG FOUNDATION FOR THE YEAR ENDED 31 JULY 2025 ADDRESS 82 Richrnond Road Ilford London IG11 1JZ BANKER Lloyds Bank INDEPENDENT EXAMINER AM ACCOUNTANCY SERVICES 43 BEN JONSON ROAD LONOON E14SA TEL 020 7790 6111 Charlty's Trustees: Muharnmed Nazitn Uddin Moh8rnmed Ruhul Ahmed Md Bodrul Alom Pa9e 3 0112
DARUL ULoof¥l CHANDBHARANG FOUNDATION REPORT OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 31 JULY 2025 The trustees present their report and financial slalemenls for the year ended 31 July 2025. Tlie TTllStee5 have adopted Ihe provisions of tl)e Statement of Re¢ominendtd Praclice (SORP) Accoiiiiting aiid Reporting by Cliarilies issued in 2005 in preparii)g the aniiual report aiid liiiancial statei)ients of the Charity. Legal Statu5: Cliarity: Registered witli the Cliai'ity Commission, Charity Number.. 1199746 Objeets, Principal Activities and Org¢inisation of the Charity The Cliaril) s object is the advaTicement of edLication and relicf of poverty and sickiiess iii Biingladcsli, in partlCLilar but not exclisively by the illakiiiu of k?ranls. Organisation: A Management Committee. the members of which are the *rustees manage5 the affairs ol thè charity The M3nagement Committee Manages the business ol the ch2rity including the paying of all expenses Trustees: T'riistees, wlio &'e all Ineinbers of ihe execiitive coinmittee. and who seTvcd dLiring tl)e year are Set our on page i. The trustees are elected at tlie Annual Geiiernl Meeting. for membeiship of tlie E.xecutive Coininittee and seive until ilie eiid of rhe iiexl Anniial Gcneral Meeting, wli¢re tliey can staiid for re- ¢lection as iiieiiibers of ihe nei¥ ExecLltive Committee. Trustee5 responsibilities in relAtion to the financial statements Tl)e committee or Trusiecs are Tcquired by charity's law to prepa fiiiaiicial slatetneiits for each finaiicial year which give a Iriie and fair view ofthe financial activities of the cliarity and of it5 financial p051tioii al the end of thai year. In preparintr thoge fiiiancial staleiiient5 tlie Trustee5 arc required 10- The Trustees are responsible for preparing the Trustees Annual Réport and the Finanaal Statements in accordance with applicable law and regulations and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praclicel. The law applicable to charities in England and Wale5 require5 the Tiustees to prepare Financial Statements for each Iinancial year which give a true and fair view of the 51ale of affair5 of the charity and ol the incoming resources and application of resources of the charity for that period. In preparing these Finanoal Statements. the Trustges are required to". Select suitable accounling policies and then apply them consislenuy.. Observe the methods and principles in the Charities SORP., Make judgefflents and accounb.ng e5tirnales that ale reasonable and prudent., Prepare the Financial Statements on the gtsing concern basis unless it is Inappropiiaie lo presurne that the charity will continue in 0ratIon Page4 of 12
DARUL ULOOM CHANDBHARANG FOUNDATION REPORT OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 31 JULY 2025 The Trustees are responsible lor keeping proper accounting records that cjisclose with ieasonable aGcuracy at any bme the financizl position ol the charity and enable them to ensure that the Financial Statements comply with the Charities Act 2011. The Charity IAccounls and Reports) Regulations 2008 and the provisions ol the tIU5t deed. They are also rESponsible lor safeguarding the assets of the charity and hence for taking reasonable steps loi the prevention and detection ol fraud and other irregularities VOLUNTEERS: The Trustees wish to record Iheii appreciation on behalf of the Charity and community for the volunteers who. assist in the smooth running ol the Charity and arè critical in helping to keeps the running costs down RISK REVIEW.. The Trustees have conducted their own review ol the major risks lo which the Charity 15 exposecl and steps have been Initiated to minimise the Identilied risk5. All functions ol the Charity ale subjected to periodic review resulting in a process ol onooing improvement All staff and volunteers are trained and havè all the required statutory and regulatory clearances required. SERIOUS INCIDENTS AND EXCEPTIONS: The Trustees are ple8sèd to note. that there wère no incidents which gave rise lo the need for the TrLJslees to lodge a Serious Incident Report with the Charity Commission. Furthermore. Ihere were no Exceptions recorded and which gave iise to the need for the Trustee5 to record on the Charity's Exceptions. Register. RELATED PARTY TRANSACTIONS: Ouring the year the Charty was under the control ofTruslees and Management CorTNniliee membprs as li51ed above. This report. which has been prepared in accordance with the special prowsions of Part 15 of the Companies Act 2CX)S applicable lo small companies. No metnbers of the management committee reiVed any remuneration dunng the year. No trustee or other person ielaled to the charity had any peisonal interest in any contract or Iransaction entered into by the charity during the year. Reserve Policy It is the policy of the charity that unrestricted funds. which have not been designated for a specific use, should be maintained al a level equivalent to Its expenditure. The Trustees consider that serves al this level will ensure that, in the event of a significant drop in funding. They will be able to continue the charity's current activities while consideration is given to Ways In which addits'onal funds may be raised. The Centre wll actively work to achieve ihis level of reseNes. INDEPENDENT EXAMINER According to the provision5 of the Charities Act 2008 and updated 2011. the Cornmittee ha5 agreed that and audit Is not required for this financial year. However due to provisions of the same act an independent examiner is required and AM Accountancy Services appointed as external Accountant 01 Independent Examinei. Page S of 12
Trans4?Ction And financial position The Statement ol Financial Activities shows net surplus for the year of £10,362 and our accumulated lunds stand at £25,635 in total. AM Accountancy seices carried oul an independent examination of the accounts induded in the report. This report, which has been prepareo in accordance with the Statement of Recommended Practicè ISORPI Accounting and Reporting by Charities issued In 2005. Approved by the trustees and signed on Its behall by This feport wa5 approved by the Executive Cofflrnittee on and signed on their behalf. Muhammed Nazim Uddin ITiusteel Dale". Page60112
Accountants, Report To the Trustees of DARUL ULOOM CHANDBHARANG FOUNDATION FOR THE YEAR ENDED 31 JULY 2025 We report on the accounts lor the year ended 31 JLJIY 2025 set out on pages 8 to 12 which have been Pfepared under the historical cost convention and the 8ccountirwJ p1¢e5 set out in note 1 to the financial slatefflents. Ilespeetive Responsibilities of Trustees and Aceountants As described on page 5 the triistees ar¢ rc5poiisible for tlit preparation of tlie fiiiancial stateiiients, dnd iliey ¢onsidei' tliat ihe trust is exeinpt from an aLidit. It is our iesponsibility to carry out pi'ocedures designed to enable u5 to report our opinion to you. Basis of Opinion Wè conducted our work in accordance wrth the Statement ol Standards for Reportin9 Accountants, and so tsur procedures consisted of comparing the accounts wllth the accounting records kept by the charity, and making such limited enquiries ol the trustees and officers as we considered necessary for the purpose ol this report These pitscedures provide only the assurance expressed in Our opinion. Opinion In our opinion-. lal The account5 are in agreement with the accountlng records kept by the charity undei the requirements of the Statement of Recommended Practice- Accounting and Reporting by Gharities,. Ibl Having ragard only to, and on the basis ol, the Information contained in those accounts.. 111 The aUnIS have been drawn up in a manner consistent with the accounb.ng iequiiernents specified the Statement of Recommended Pr8Ctice- Accounb"ng and Reporting by Charities, and 121 The chaiity sa1131ied the condition5 for the exetnption from an audit tsf the accounts for the year specified in the Chaiilies Act. {31 This unaudited Account we have prepared in accordance with the figure, information 8nd explanation we have recèiveJ from the management ol the current committee. AM ACCOUNTANCY SE 43 BEN JONSON ROAD LONDON E14SA ICES AM ACC()I,'NT,IINI'I" %1." III'IC'T.-.S LONI)()N L I .151 Dale.. Page 70112
DARUL ULOOM CHANDBHARANG FOUNDATION Statement of Financial Activities Ilncome & Expense Statement) FOR THE YEAR ENDED 31 JULY 2025 2025 Total 2024 Notes UnStriGIed Reslrictod Incoming Resources Volynlary Income.. HMRC Gift Aid l Other General Donations 27,736 27.736 23,537 Total Incomtn Resource5 27.736 27.736 23.537 Resources Expended Direct Charitable ExpendTrture Overseas projects Printing, Postage. Stationery & Advertisement Telephone, lax and photocopies Rent, Rates and sewice charges IT I Website Bcy)ks and Materials Refreshment5 Cleaning Wages and Volunteer expenses Events and acb'vities (Projeci Costs) 16,480 165 16.480 23,300 317 130 130 450 Dired charitable ex enditure 16,775 16.775 24,Cf 7 Management & Administratlon Expenses.. Accountancy Travel and promotion Bank charges Insurance Equipment expenses Motor expenses Depreciation Sundry Re airs Mana ernenl & Adminislialion Ex 400 199 400 199 400 105 n5es' 599 599 505 Total Resources Ex endèd 17.374 24.572 Net Incoming Resources I Iresources expendedl 10,362 10,362 .1,03S Net Movement funds for the period.. 10,362 10,3S2 -1,035 Total Funds Brought forward 15,273 15,273 16.308 Balance at 31 Jul 2025 25,635 2S,635 15,273 Page 8 of 12
DARUL ULOOM CHANDBHARANG FOUNDATION Summary Income and Expenditure Account FOR THE YEAR ENDED 31 JULY 2025 202S Notes Income Total expenditu Nel Suip1us IDeficill lor the linancial year 27.736 17,374 10,362 There weie no recognised gains other than those included in the Income and Expenditure Account lor current year. Page9of12
DARUL ULOOIIA CHANDBHARANG FOUNDATION Statement of Assets & Liabilities l Balance Sheet) As at 31 July 2025 2025 NOTE Current Assets Cash al Bank & in Hand 26,035 26.035 Current Liabilitles Atnount falling due to one year Accruals 400 NET CURRENT ASSETS I ILIABILITIESI 25,635 TOTAL ASSETS LESS CURRENT UABILITIES 25.635 FUNDS.. 8rought Foard 15.273 ExTrssllDelieitl ol Incorne over expenditure 10,362 Total Funds 25,835 The financial statemen15 were approved by the Executive Committee an(t signed on their behalf" Muh8mmed Nazim Ud(Sin (trustÉel Date.. The Note5 on pages 10 10 12 form part of the linanaal statetnents. Page 100112
DARUL ULOOM CHANDBHARANG FOUNDATION FOR THE YEAR ENDED 31 JULY 2025 NOTES TO THE ACCOUNTS 1. ACCOUNTING POLICIES a. Ba515 of Accounting 8asis of accounting The Financ1al Statements have been prepared under the historical Cost convention. a5 modih'ed by the revaluation of certain fixed assets and investments measured at rnarket value. The Financial Statements have been prepared in accordance with the Finaricial Reporting Standzid for Smaller Enlitses leffective J3nuary 20151, and the ieouirements of Accounting and Reporting by Charib"es. Statement of Recommended Piactice applicable to charitie5 preparing their accounts in accordan with the Financi81 Reporting Siandard ft)I Srnaller Entits'es leffeciive January 201SI ISORP 20151. b. Grants Revenue grants ara trediled to the Income and Expenditure 8ccount on a Trivable ba51S. Donations Donation are recorded on a Tript basis. d. Incoming Resources Voluntary income and donations are included In ineoming resour$ when they are receivable. except when the donor5 specify that they musl be used in future aOUntIng periods or donors, Conditions have not been luifilled. then the Income is deferred The income from fundraising ventures Is shown or055. With the associated costs Included in fundraising costs. e. Resources Expended Resour$ expended are included In the Statement of Financial Activitie5 on accruals basis, indusive ol any VAT that Cannot be recovered. Expenditure ihat is directly attributable to specific activities has been included in these cost categories. Where costs are attnbutable to more than one activity, they have been apportioned acros5 the cost categories on a basis consistent with the use of those resources. f. Going Concern Bas19 The financial statements have been piepared on the going concèm basis. as in the opinion of the trustee5. theie are no issues arising which would Suggest any oltter basis as being more appropriate. g. Administration Costs Admini51ralion expenditure Includes all expenditure not directly related io the chaiitable activity. h. Taxation As a charity. they are exernpt from lax on income and gain5 falling within section 505 ol the Taxes Act 1988 or $256 of the Taxation ol Chargeable Gains Act 1992 to the extent thai Ihese are applied to its charitable objects No lax charges have arisen in the Charity. l. Depreciation= Depreciation is calculaled so as lo write off the cost of an asset. less ils estimated residual value, over the usefLJI ecr)nornic life ol that as5el as follows.. Fixture, Fitting and Equipfflent". 15 on Reducing Balan rnethod Page11 of12
DARUL ULOOM CHANDBHARANG FOUNDATION FOR THE YEAR ENDED 31 JULY 2025 NOTES TO THE ACCOUNTS Net Surplus of the Financlal Year The excess of expenditure over income is slatec5 atter charging. 2025 Accountants, remunèialion DeP8110n 400 Creditors and Acrual$ AcGount8ncy 400 400 Fundslcapital 202S Balance at 31 July 2024 15,273 Balance at 31 July 2024 15,273 Excès81 (Deficit) of Income over Expenditure 10,362 Balance at 31 July 2025 25,635 Page 12of12