2024-10-31-accounts - Al-Ma'rifah Foundation

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Trustees’ Annual Report

Period start date: 1 November 2023 Period end date: 31 October 2024

Charity name: Al-Ma'rifah Foundation Charity registration number: 1201031

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	Al-Ma’rifah Foundation is established in order to: ●Promote the religious harmony for the benefit of the public and fulfil the aforementioned purposes through various avenues ●Tackle poverty and isolation among socio- economically challenged demographics of society. ●Enlighten society on the true beliefs and teachings of Islam.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	To deliver its purpose, Al-Ma’rifah Foundation will: ●Provide orthodox Islamic courses via online and in- person classes ●Establish links with educational and social and establishments. ●Facilitate initiatives with local mosques to encourage the local community to visit and learn about Islam.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The Trustees confirm that they have considered the charity commission’s guidance on public benefit.

Additional information (optional)

You may choose to include further statements where relevant about:	You may choose to include further statements where relevant about:	You may choose to include further statements where relevant about:
	SORP reference
Contribution made by volunteers	Para 1.38	It is with the invaluable support and dedication of our volunteers that Al-Ma’rifah Foundation is able to provide Islamic courses for the benefit of the Muslim population.

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Al-Ma’rifah Foundation has been planning and carrying out various on site and online courses for the benefit of the Muslim community. With a successful year we are now keen to keep growing and offer services to the wider community. There is still work to be done to start the activities of food provision.

Additional information

Performance of fundraising activities against objectives set	Para 1.41	Al-Ma’rifah Foundation has not needed any funds to be raised as some of the courses carried out in the year were chargeable which covered all of our running costs.

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The charity is in a string financial position as the running costs are relatively low, and all are covered by the income I the year, which has also led to a surplus, which will be carried forward to the following year to be used for charitable work.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	Al-Ma’rifah Foundation will hold reserves in order to fund the future development of the activities and to ensure the Charity has sufficient liquid capital to meet its ongoing operational expenses.
Amount of reserves held	Para 1.22	£28k
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	The Trustees do not have any uncertainties about the Charity continuing as a going concern.
Additional information
The charity’s principal sources of funds (including any fundraising)	Para 1.47	Fees for year long courses charged to attendees for some courses.

Structure, Governance and Management

Type of governing document	Para 1.25	Association Constitution
How is the charity constituted?	Para 1.25	Charitable Incorporated Organisation
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Trustee appointment is considered by way of the completion of an application form and an interview with the existing Trustees. A majority of trustees can approve the appointment of a new trustee.

Additional information (optional)

You may choose to include further statements where relevant about: All Trustees receive an induction setting out the objectives, purpose and procedures of the Charity. Policies and procedures adopted for the induction Para 1.51 and training of trustees

Reference and Administrative details

Charity name	Al-Ma’rifah Foundation
Other name the charity uses	Al-Ma’rifah Foundation
Registered charity number	1201031
Charity’s principal address	2 Falshaw Way Manchester M18 7TG

Charity Trustees which manage the charity

1 2 3 4 5	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
	Abid Khan
	Rehan Salim
	Sajjaad Suhail Khalil
	Lufti Al-Qaisia
	Adeel Mahmood

AL-MA'RIFAH FOUNDATION CIO	AL-MA'RIFAH FOUNDATION CIO	AL-MA'RIFAH FOUNDATION CIO	Charity No (ifany)	1201031	CC17
Annualaccountsforthe period
Period start date	01/11/2023	To	Period end date	31/10/2024

Section A Statement of financial activities

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
14,527	-	-	14,527	-
46,608	-	-	46,608	-
-	-	-	-	-
-	-		-	-
-	-	-	-	-
-	-	-	-	-
61,135	-	-	61,135	-

-	-	-	-	-
32,929	-	-	32,929	-
-	-	-	-	-
618	-	-	618	-
33,547	-	-	33,547	-

27,588	-	-	27,588	-
-	-	-	-	-
27,588	-	-	27,588	-
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
27,588	-	-	27,588	-

-	-	-	-	-
27,588	-	-	27,588	-

Charity Name: AL-MA'RIFAH FOUNDATION CIO	Charity Name: AL-MA'RIFAH FOUNDATION CIO	Charity No	1201031
		Company No
Annual accounts for theperiod	Period start date: 01/11/2023			To period end date: 31/10/2024
Section B Balance sheet
Unrestricted funds Restricted income funds £ £ Fixed assets F01 F02 Intangible assets (Note 15) B01 - - Tangible assets (Note 14) B02 - - Heritage assets (Note 16) B03 - - Investments (Note 17) B04 - - *Total fixed assets* B05 - - Current assets Stocks (Note 18) B06 - - Debtors (Note 19) B07 - - Investments (Note 17.4) B08 - - Cash at bank and in hand (Note 24) B09 28,139 - *Total current assets* B10 28,139 - Creditors: amounts falling due within one year (Note 20) B11 550 - *Net current assets/(liabilities)* B12 27,589 - *Total assets less current liabilities* B13 27,589 - Creditors: amounts falling due after one year (Note 20) B14 - - Provisions for liabilities B15 - - *Total net assets or liabilities* B16 27,589 - Funds of the Charity Endowment funds (Note 27) B17 - Restricted income funds (Note 27) B18 - Unrestricted funds B19 27,589 Revaluation reserve B20 Fair value reserve B21 *Total funds* B22 27,589 - Guidance note				Endowment funds Total this year £ £ F03 F04		Total last year £ F05
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		28,139	-	-	28,139	-
		28,139	-	-	28,139	-

		550	-	-	550	-

		27,589	-	-	27,589	-

		27,589	-	-	27,589	-

		-	-	-	-	-
		-	-	-	-	-

		27,589	-	-	27,589	-

		-			-	-
			-		-	-
		27,589		-	27,589	-
					-

		27,589	-	-	27,589	-

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signed by one or two trustees/directors on behalf of all the trustees/directors

Print Name	Siganture	Date of approval dd/mm/yyyy
Adeel Mahmood	Adeel Mahmood	27/08/2025
Abid Khan	Abid Khan	27/08/2025

Signature of director authenticating accounts being sent to Companies House	Signature of director authenticating accounts being sent to Companies House	Signature of director authenticating accounts being sent to Companies House
Print Name	Siganture	Date of approval dd/mm/yyyy

CC17a (Excel)

29/08/2025

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* AL-MA'RIFAH FOUNDATION CIO

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support N/A the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the N/A going concern assumption doubtful; Where accounts are not prepared on a going N/A concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note {1.1}.

Yes No		* -Tick as appropriate
	✓

Please disclose:

(i) the nature of the change in accounting policy; N/A

*(ii) the reasons why applying the new accounting policy*
*provides more reliable and more relevant information;*	N/A
*and*
*(iii) the amount of the adjustment for each line affected*	*N/A*
*in the current period, each prior period presented and*
*the aggregate amount of the adjustment relating to*
*periods before those presented, 3.44 FRS 102 SORP.*

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes No ✓ * -Tick as appropriate

Please disclose:

*Please disclose:*
*(i) the nature of any changes;*	N/A
*(ii) the effect of the change on income and expense or* *assets and liabilities for the current period; and*	N/A
*(iii) where practicable, the effect of the change in one or* *more future periods.*	*N/A*

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes No ✓ * -Tick as appropriate

Please disclose:

*Please disclose:*
*(i) the nature of the prior period error;*	N/A
*(ii) for each prior period presented in the accounts, the* *amount of the correction for each account line item* *affected; and*	N/A
*(iii) the amount of the correction at the beginning of the* *earliest prior period presented in the accounts.*	*N/A*

CC17a (Excel)

29/08/2025

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change N/A in accounting policy

Reconcilation of funds per previous GAAP to funds determined under FRS 102

Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated 102 End of £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

CC17a (Excel)

29/08/2025

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

Note 2 Accounting policies 2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.	Yes No N/a
Recognition of income Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs The charity has incurred expenditure on support costs. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.
	✓
	Yes No N/a
	✓
	Yes No N/a
	✓
	Yes No N/a
		✓
	Yes No N/a
		✓
	Yes No N/a
		✓
	Yes No N/a
		✓
	Yes No N/a
		✓
	Yes No N/a
		✓
	Yes No N/a
		✓
	Yes No N/a
		✓
	Yes No N/a
		✓
	Yes No N/a
		✓
	Yes No N/a
		✓
	Yes No N/a
	✓
	Yes No N/a
		✓
	Yes No N/a

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
	✓
Yes No N/a
	✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a


		✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
		✓

They are valued at cost. Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments.	Yes No N/a	Yes No N/a	Yes No N/a
			✓
	Yes No N/a
			✓
	Yes No N/a
			✓
	Yes No N/a
			✓
	Yes No N/a
	✓
	Yes No N/a
			✓
	Yes No N/a
			✓
	Yes No N/a
			✓
	Yes No N/a
			✓

They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments

Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net progress realisable value.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

The charity has has investments which it holds for resale or pending their sale and cash and Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and investments cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
Donations andgifts	14,527	-	-	14,527	-
Gift Aid	-	-	-	-	-
Legacies	-	-	-	-	-
General grants provided by government/other charities	-	-	-	-	-
Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
Donatedgoods,facilities and services	-	-	-	-	-
Other	-	-	-	-
Total	14,527	-	-	14,527	-

Courses/ Events	46,608	-	-	46,608	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	46,608	-	-	46,608	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Interest income	-	-	-	-	-
Dividend income	-	-	-	-	-
Rental and leasingincome	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-

Conversion of endowment funds into income	-	-	-	-	-
Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
Gain on disposal of a programme related investment	-	-	-	-	-
Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
Other - refunds		-	-	-	-
Total Excel) 8	-	-	-	- ~~29/08/2~~	- ~~25~~

CC17a (Excel)

61,135 - - 61,135 -

TOTAL INCOME

Other information:

All income in the prior year was unrestricted except for: (please provide description and amounts) Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior period, please give the reason for the conversion. Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

N/A N/A N/A N/A

CC17a (Excel)

29/08/2025

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Note 6 Analysis of	expenditure	expenditure	expenditure	expenditure	expenditure	expenditure	expenditure	expenditure
Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year
Incurred seeking donations	-	-	-	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-	-	-	-	-
Operating membership schemes and social lotteries	-	-	-	-	-	-	-	-
Staging fundraising events	-	-	-	-	-	-	-	-
Fudraising agents	-	-	-	-	-	-	-	-
Operating charity shops	-	-	-	-	-	-	-	-
Operating a trading company undertaking non-charitable trading activity	-	-	-	-	-	-	-	-
Advertising, marketing, direct mail and publicity	-	-	-	-	-	-	-	-
Start up costs incurred in generating new source of future income	-	-	-	-	-	-	-	-
Database development costs	-	-	-	-	-	-	-	-
Other trading activities	-	-	-	-	-	-	-	-
Investment management costs:	-	-	-	-	-	-	-	-
Portfolio management costs	-	-	-	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on raising funds	-	-	-	-	-	-	-	-
Expenditure on charitable activities:
Advertisingand Promotion	2,422	-	-	2,422	-	-	-	-
Speakers/Tutor Fee	7,287	-	-	7,287	-	-	-	-
Travel and Subsistence	845	-	-	845	-	-	-	-
Printingand Stationery	2,777	-	-	2,777	-	-	-	-
Software Costs	637	-	-	637	-	-	-	-
Conference/ Events	18,961	-	-	18,961	-	-	-	-
		-	-	-	-	-	-	-
Total expenditure on charitable activities	32,929	-	-	32,929	-	-	-	-
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
Other
AccountancyFee	618	-	-	618	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
TOTAL EXPENDITURE Total other expenditure	618	-	-	618	-	-	-	-
	33,547	-	-	33,547	-	-	-	-

Other information:

Analysis of expenditure on charitable activities

	Thisyear	Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear	Lastyear
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Activity1	-	-	-	-	-	-	-	-
Activity2	-	-	-	-	-	-	-	-
Other	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-

CC17a (Excel)

29/08/2025

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

*Please provide details of the amount paid for any statutory external scrutiny of* *accounts and other services provided by your independent examiner. If nothing* *was paid please enter '0' in the appropriate box(es).*
Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

29/08/2025

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
550	-	-	-
-	-	-	-
-	-	-	-
550	-	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

*Please explain the reasons why income is deferred.* *Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	Thisyear	Lastyear	Lastyear


		This year £	Last year £
		-	-
		-	-
		-	-
		-	-

CC17a (Excel)

29/08/2025

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year £	Last year £
	-	-
	-	-
	28,139	-
	-	-
	28,139	-

CC17a (Excel)

29/08/2025

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Donations	UR		-	14,527	-	-	-	14,527
Courses/Events	UR		-	46,608	-	-	-	46,608
Advertising andPromotion	UR		-	-	- 2,422	-	-	- 2,422
Speakers/Tutor Fee	UR		-	-	- 7,287	-	-	- 7,287
Traveland Subsistence	UR		-	-	-845	-	-	-845
Printing and Stationery	UR		-	-	- 2,777	-	-	- 2,777
Software Costs	UR		-	-	-637	-	-	-637
Conference/Events	UR		-	-	- 18,961	-	-	- 18,961
AccountancyFee	UR		-	-	- 618	-	-	- 618
Total Funds			-	61,135	- 33,547	-	-	27,588

CC17a (Excel)

29/08/2025

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			-	-	-	-	-	-

CC17a (Excel)

29/08/2025

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

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FALSE
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In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
	Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
	£	£	£	£	£
Abid Khan	2,650	-	-	-	2,650
Rehan Salim	2,637	-	-	-	2,637
	-	-	-	-	-
	-	-	-	-	-

Please give details of why remuneration or other Fees were paid for running of specialist courses. All fees were in line with amounts employment benefits were paid. paid to external tutors Where an ex gratia payment has been made to a trustee, N/a provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

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TRUE
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Name of trustee	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
	Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
	£	£		£	£
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
*Please give details of why remuneration or other* *employment benefits were paid.* *Where an ex gratia payment has been made to a trustee,* *provide an explanation of the nature of the payment.*
	N/A
	N/A

CC17a (Excel)

29/08/2025

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)		*TRUE*

Type of expenses reimbursed	This year	Last year
	£	£
Travel	-	-
Subsistence	-	-
Accommodation	-	-
Other (please specify):	-	-
	-	-
TOTAL	-	-
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity
	0	0

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	*TRUE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£




*For any related party, please provide details of any* *guarantees given or received.* *In relation to the transactions above, please provide the* *terms and conditions, including any security and the nature* *of any payment (consideration) to be provided in* *settlement.*
			N/A

			N/A

CC17a (Excel)

29/08/2025

Last year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	*TRUE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£




*For any related party, please provide details of any* *guarantees given or received.* *In relation to the transactions above, please provide the* *terms and conditions, including any security and the nature* *of any payment (consideration) to be provided in* *settlement.*
			N/A

			N/A

CC17a (Excel)

29/08/2025

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

29/08/2025

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees Charity Name AL-MA'RIFAH FOUNDATION CIO On accounts for the year 31/10/2024 Charity no 1201031 ended (if any) Set out on pages (remember to include the page numbers of additional sheets)

Report to the trustees

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/10/2024.

Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent [The charity’s gross income doesn’t exceed £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of [Institute of Financial Accountants]].

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Please delete the words in the brackets if they do not apply.

Signed: Name: Relevant professional qualification(s) or body (if any):	SANain	22/08/2025

	Sarrosh Ahmed Nain

	Institute of Financial Accountants – (AFA & ATA)

Oct 2018

IER

Address: D11-D13 Aura Business Centre, 412 Stretford Road, Hulme. M16 9DA

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of Satisfied with the following matters… any items that the examiner wishes to There are no material concerns regarding the going concern element of the disclose . foundation.

The income and expenses of the foundation are wholly and exclusively for charitable causes as per foundation’s aims, objectives, mission and vision.

The surplus reserves of the foundation do not attract any tax implications such as corporation tax.

The foundation will utilise the surplus reserves to engage and enhance future planned/budget activities for the awareness and betterment of the community.

Oct 2018

IER