## **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** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other - refunds
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other - Accountancy Fee
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**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 2 ## **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 3 ## **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 4 **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. |**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
**Volunteer help**
These are capitalised if they can be used for more than one year, and cost at least
e vaue o any vountary ep receve s not ncue n te accounts ut s
described in the trustees’ annual report.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in note
9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.|


|✓||| |---|---|---|---|---| |||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** |**Donations**
**and legacies:**
**Charitable**
**activities:**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
CC17a|**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 9 ## **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 10 ## **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 11 **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** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**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 12 ## **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 13 ## **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 14 **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** _**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**
**£**| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||-|-|-|-|-|-| CC17a (Excel) 29/08/2025 15 ## **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)** **----- Start of picture text -----**
FALSE
**----- End of picture text -----**
_**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**|**Legal authority (eg**
**order, governing**
**document)**|**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)** **----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**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**|**Legal authority (eg**
**order, governing**
**document)**|**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 16 ## **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_**|**_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 17 ## **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_**|**_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 18 **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 19 ## **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)|| 1 **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. 2 **Oct 2018** **IER**