**REGISTERED CHARITY NUMBER: 1201808** ## **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 28 February 2025** ## **for** ## **IMDAADUL MISKEEN** SKM Chartered Accountants Pegasus House 5 Winckley Court Mount Street Preston Lancashire PR1 8BU **IMDAADUL MISKEEN** **Contents of the Financial Statements FOR THE YEAR ENDED 28 FEBRUARY 2025** |||**Page**|| |---|---|---|---| |**Report of the Trustees**||1|| |**Independent Examiner's Report**||2|| |**Statement of Financial Activities**||3|| |**Balance Sheet**||4|| |**Notes to the Financial Statements**|5|to|7| |**Detailed Statement of Financial Activities**||8|| **IMDAADUL MISKEEN** ## **Report of the Trustees FOR THE YEAR ENDED 28 FEBRUARY 2025** The trustees present their report with the financial statements of the charity for the year ended 28 February 2025. 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 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Charity number** 1201808 ## **Principal address** 24 Manor Avenue Preston PR2 8DN ## **Trustees** Mrs N Ahmed A Ahmed Y S Patel I Patel ## **Independent Examiner** SKM Chartered Accountants Pegasus House 5 Winckley Court Mount Street Preston Lancashire PR1 8BU Approved by order of the board of trustees on 10 December 2025 and signed on its behalf by: Y S Patel - Trustee Page 1 **Independent Examiner's Report to the Trustees of Imdaadul Miskeen** ## **Independent examiner's report to the trustees of Imdaadul Miskeen** I report to the charity trustees on my examination of the accounts of Imdaadul Miskeen (the Trust) for the year ended 28 February 2025. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do 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. Shamim Mahomed The Institute of Chartered Accountants in England and Wales SKM Chartered Accountants Pegasus House 5 Winckley Court Mount Street Preston Lancashire PR1 8BU 10 December 2025 Page 2 ## **IMDAADUL MISKEEN** ## **Statement of Financial Activities FOR THE YEAR ENDED 28 FEBRUARY 2025** ||||PERIOD| |---|---|---|---| ||||2/2/23| |||YEAR ENDED|TO| |||28/2/25|29/2/24| |||Unrestricted|Total| |||fund|funds| ||Notes|£|£| |**INCOME AND ENDOWMENTS FROM**|||| |Donations and legacies||160,813|126,189| |**EXPENDITURE ON**|||| |**Charitable activities**|||| |Support Costs||742|80| |Provision of services||140,129|59,402| |Management||-|2,400| |**Total**||140,871|61,882| |**NET INCOME**||19,942|64,307| |**RECONCILIATION OF FUNDS**|||| |Total funds brought forward||64,307|-| |**TOTAL FUNDS CARRIED FORWARD**||84,249|64,307| The notes form part of these financial statements Page 3 ## **IMDAADUL MISKEEN** ## **Balance Sheet 28 FEBRUARY 2025** |2025
Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Debtors
4
13,363
Cash at bank and in hand
72,086
85,449
**CREDITORS**
Amounts falling due within one year
5
(1,200)
**NET CURRENT ASSETS**
84,249
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
84,249
**NET ASSETS**
84,249
**FUNDS**
6
Unrestricted funds
84,249
**TOTAL FUNDS**
84,249|2024
Total
funds
£
6,898
59,810
66,708
(2,401)
64,307
64,307
64,307
64,307
64,307| |---|---| The financial statements were approved by the Board of Trustees and authorised for issue on 10 December 2025 and were signed on its behalf by: Y S Patel - Trustee The notes form part of these financial statements Page 4 **IMDAADUL MISKEEN** **Notes to the Financial Statements FOR THE YEAR ENDED 28 FEBRUARY 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, 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 applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. 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 measured 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. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 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 particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 28 February 2025 nor for the period ended 29 February 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 28 February 2025 nor for the period ended 29 February 2024. Page 5 continued... **IMDAADUL MISKEEN** ## **Notes to the Financial Statements - continued FOR THE YEAR ENDED 28 FEBRUARY 2025** ## **3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ||||||Unrestricted| |---|---|---|---|---|---| ||||||fund| ||||||£| ||**INCOME AND ENDOWMENTS FROM**||||| ||Donations and legacies||||126,189| ||**EXPENDITURE ON**||||| ||**Charitable activities**||||| ||Support Costs||||80| ||Provision of services||||59,402| ||Management||||2,400| ||**Total**||||61,882| ||**NET INCOME**||||64,307| ||**TOTAL FUNDS CARRIED FORWARD**||||64,307| |**4.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| ||||2025||2024| ||||£||£| ||Other debtors||13,363||6,898| |**5.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| ||||2025||2024| ||||£||£| ||Trade creditors|||-|1| ||Other creditors||1,200||2,400| ||||1,200||2,401| |**6.**|**MOVEMENT IN FUNDS**||||| ||||Net||| ||||movement||At| |||At 1/3/24|in funds||28/2/25| |||£|£||£| ||**Unrestricted funds**||||| ||General fund|64,307|19,942||84,249| ||**TOTAL FUNDS**|64,307|19,942||84,249| Page 6 continued... **IMDAADUL MISKEEN** ## **Notes to the Financial Statements - continued FOR THE YEAR ENDED 28 FEBRUARY 2025** ## **6. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |Incoming
resources
£
**Unrestricted funds**
General fund
160,813
**TOTAL FUNDS**
160,813
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
126,189
**TOTAL FUNDS**
126,189|Resources
Movement
expended
in funds
£
£
(140,871)
19,942
(140,871)
19,942
Net
movement
At
in funds
29/2/24
£
£
64,307
64,307
64,307
64,307
Resources
Movement
expended
in funds
£
£
(61,882)
64,307
(61,882)
64,307| |---|---| ## **7. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 28 February 2025. Page 7 **IMDAADUL MISKEEN** ## **Detailed Statement of Financial Activities FOR THE YEAR ENDED 28 FEBRUARY 2025** |||PERIOD| |---|---|---| |||2/2/23| ||YEAR ENDED|TO| ||28/2/25|29/2/24| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|154,347|119,291| |Gift aid|6,466|6,898| ||160,813|126,189| |**Total incoming resources**|160,813|126,189| |**EXPENDITURE**||| |**Charitable activities**||| |Project Costs|135,357|52,094| |Donations paid|-|5,000| |Fundraising Activities|3,284|1,764| |Website costs|-|400| |Subscriptions|288|144| ||138,929|59,402| |**Support costs**||| |**Management**||| |Postage and stationery|392|-| |**Finance**||| |Bank charges|350|80| |**Governance costs**||| |Accountancy and legal fees|1,200|2,400| |Total resources expended|140,871|61,882| |**Net income**|19,942|64,307| This page does not form part of the statutory financial statements Page 8 ## **Achievements and Performance** Our efforts during the year have been focused on relieving poverty in the immediate term among vulnerable and disadvantaged communities in Sierra Leone. Through targeted humanitarian and development initiatives, we have sought to meet essential needs while supporting long-term community resilience. ## **Key achievements during the reporting period include:** • Distribution of food packs to families facing food insecurity, helping to meet immediate nutritional needs. • Qur’an distribution to individuals, mosques, and learning centres, supporting religious education and spiritual wellbeing. • Construction of mosques, providing safe and accessible places of worship for local communities. • Installation of water wells and a water rig, improving access to clean and safe drinking water and reducing water-related health risks. • Orphan sponsorship programmes, offering ongoing financial and welfare support to orphaned children. • Construction of an orphanage, creating a safe and nurturing environment for orphaned and vulnerable children. - Eid gifts distribution, bringing joy and support to families during the festive season. These activities reflect our continued commitment to alleviating hardship, supporting dignity, and improving quality of life for those most in need.