2025-08-31-accounts

Registered number 12830044

AL-BARAKA WELFARE TRUST INTERNATIONAL

Accounts

31 August 2025

AL-BARAKA WELFARE TRUST INTERNATIONAL Company Number 12830044 REPORT OF THE TRSTEES for the year ended 31 August 2025

The trustees who are also directors of the charity for the purposes of the Companies act 2006, present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financal Reporting Standards applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number: 12830044 (England and Wales) Registered Charity number: 1200308 Registered office: 1174 Stratford Road, Hall Green, B28 8AQ

Trustees

Q M Farhan - Consultant A Mahmood - Businessman Mrs A Shaheen - Administrator

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Documents

This report was approved by the trustees on 14 July 2026 and signed on its behalf.

Q M Farhan

Q M Farhan Trustee

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AL-BARAKA WELFARE TRUST INTERNATIONAL Independent Examiner's Report

To the trustees of

AL-BARAKA WELFARE TRUST INTERNATIONAL for the year ended 31 August 2025

We report on the attached accounts for the above period set out on the attached financial pages.

As the charity's board of trustees you are responsible for the preparation of accounts. You consider that the audit requirement of the Charities Act does not apply. It is our resopnsibility to state, on the basis of procedures specified in General Directions given by the Charity Commission under the Act, whether particular matters have come to our attention.

Basis of Independent Examiner's Report

Our examination was carried out in accordance with the General Directions given by the charity Commission. An examination includes a review of the accounting records kept by the charity and comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Management Committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and conseqently we do not express an audit opinion on the view given by the accounts.

Independent Examiner's Statement

In accordance with our examination, no matter has come to our attention:

1 - which gives us reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with the Act and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act.

2 - to which, in our opinion, the attention should be drawn in order to enable a proper understanding or the accounts to be reached.

Abacus Accountancy Support Ltd

Abacus Accountancy Support Ltd Chartered Certified Accountants

742 Bordesley Green Birmingham West Midlands B9 5PQ

14 July 2026

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AL-BARAKA WELFARE TRUST INTERNATIONAL STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 August 2025

2025 Unrestrict ed funds Restricted funds Total funds £ £ £ Income and Endowments from Charitable Activities Food Project 200 200 Generation Donations (inc Gift Aid) 117,392 117,392 Qurbani 2,300 2,300 Zakat 3,470 3,470 Sadaqah/Fitrana 2,136 2,136 Masjid Construction 7,664 7,664 Other trading activities (Non-primary) 48,168 - 48,168 165,560 15,770 181,330 Expenditure on Charitable activites Food Project 200 200 Generation Donations (inc Gift Aid) 4,630 4,630 Qurbani 2,300 2,300 Zakat 3,470 3,470 Sadaqah/Fitrana 2,136 2,136 Masjid Construction 7,664 7,664 Other 103,766 - 103,766 Other trading activities costs/Overheads 48,206 - 48,206 Total 156,602 15,770 172,372 Net Income/(Expenditure) 8,958 - 8,958 Reconcilation of Funds Total funds brought forward 13,178 - 13,178 Total funds carried forward 22,136 - 22,136

2024 Total funds £ 4,478 103,449 3,205 5,445 605 9,046 - 126,228 4,478 7,421 3,205 5,445 605 9,046 103,687 - 133,887 (7,659) 20,837 13,178

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AL-BARAKA WELFARE TRUST INTERNATIONAL Company Number 12830044 Balance Sheet as at 31 August 2025

Notes Fixed assets Tangible assets 4 Current assets Stocks Cash at bank and in hand Creditors: amounts falling due within one year 5 Net current assets Net assets Funds Unrestricted funds Restricted funds Total funds	5,325 20,572 25,897 (6,849)	2025 £ 3,088 19,048 22,136 22,136 - 22,136	2024 £ 4,632 - 12,168 12,168 (3,622) 8,546 13,178 13,178 - 13,178

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The trustees acknowledge their responsibilities for ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006. The trustees also acknowledge their responsibilities for preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and its surplus or deficit for each financial year in accordance with the requirements of Section 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to small company regime.

The financial statements were approved by the Board of Trustees and authorised for issue and were signed on its behalf by:

Q M Farhan Q M Farhan Trustee Approved by the board on 14 July 2026

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AL-BARAKA WELFARE TRUST INTERNATIONAL Notes to the Accounts for the year ended 31 August 2025

1 Accounting policies

Basis of preparation

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measure reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixtures, fittings, tools and equipment 20%

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Taxation

The charity is exempt from corporation tax on its charitable activities. Non primary trading activities costs exceeded the income in the period with no corporation tax due on non exempt trading activities.

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AL-BARAKA WELFARE TRUST INTERNATIONAL Notes to the Accounts for the year ended 31 August 2025

Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of trustees. Whereas, restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for a particular restricted purpose.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Hire Purchase and Leasing Commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line baiss over the period of the lease.

Pensions

Contributions to defined contribution plans are expensed in the period to which they relate.

2 Net Income/(Expenditure) Net Income/(Expenditure) is stated after charging/(crediting): Depreciation - owned assets Other oeprating leases 3 Employees Average number of persons employed by the company 4 Tangible fixed assets Cost At 1 September 2024 At 31 August 2025 Depreciation At 1 September 2024 Charge for the year At 31 August 2025 Net book value At 31 August 2025 At 31 August 2024	2025 £ 1544 36000 37,544 2025 Number 4	2024 £ 1544 36000 37,544 2024 Number 4 Plant and machinery etc £ 7,720 7,720 3,088 1,544 4,632 3,088 4,632

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AL-BARAKA WELFARE TRUST INTERNATIONAL Notes to the Accounts for the year ended 31 August 2025

5 Creditors: amounts falling due within one year Creditors and accrued expenses Taxation and social security costs 6 Movement in Funds Unrestried funds Restricted funds Total funds	At 01/09/2024 £ 13,178 - 13,178	2025 £ 5,815 1,034 6,849 Net Movement in funds £ 8,958 - 8,958	2024 £ 3,621 1 3,622 At 31/08/2025 £ 22,136 - 22,136

7 Related Party Disclosures

There were no related party transactions for the period.

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AL-BARAKA WELFARE TRUST INTERNATIONAL Summary Statement of Financial Activities for the year ended 31 August 2025

Total incoming resources Chariable activities Income resources after charitable activities Administrative expenses Premises cost General administrative expenses Legal and professional fees Net Income/(expenditure)	2025 £ 181,330 68,606 112,724 39,297 40,760 5,275 18,434 8,958	2024 £ 126,228 30,200 96,028 23,077 44,389 8,572 27,649 (7,659)

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AL-BARAKA WELFARE TRUST INTERNATIONAL Detailed Statement of Financial Activities for the year ended 31 August 2025

Income and Endowments Food Project Generation Donations (inc Gift Aid) Qurbani Zakat Sadaqah/Fitrana Medical Masjid Construction Trading costs/Overheads Total incoming resources Charitable activities Charitable activities Trading costs/Overheads Administrative expenses Employee costs: Wages and salaries Premises costs: Rent Rates Light and heat Cleaning and waste management General administrative expenses: Telephone and internet Bank charges Insurance Repairs and maintenance Depreciation Sundry expenses Legal and professional costs: Accountancy fees Advertising and PR Other legal and professional Total resources expended Net Income/(Expenditure)	2025 £ 200 117,392 2,300 3,470 2,136 - 7,664 48,168 181,330 20,400 48,206 68,606 39,297 39,297 36,000 2,166 1,079 1,515 40,760 1,117 891 356 - 1,544 1,367 5,275 960 6,200 11,274 18,434 103,766 172,372 8,958	2024 £ 4,478 103,449 3,205 5,445 605 - 9,046 - 126,228 30,200 - 30,200 23,077 23,077 36,000 241 7,321 827 44,389 1,953 302 285 1,343 1,544 3,145 8,572 2,110 16,129 9,410 27,649 103,687 133,887 (7,659)

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