REGISTERED CHARITY NUMBER: 1202336 REPORT OF THE TRUSTEES AI Fll¥AI¥CIAL STATEMENIS FOR THE YEAR ENDED 31 MARCH 2025 FOR MAJLIS AbFALAH TRUST (UK) Prcslons & Jacksons Partn¢rship LLP 364- 368 Crdnbrook Road nford IG2 6HY coNrENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Page Report of tht Trnite IDd¢p¢Ddellt ExamlDer'i Report Statement of FIDaD¢l•l A¢tlvltl BalaDee Sheet Notes to the Flo￿¢￿1 Statements 7 to 12 Det*ll¢d StAtemeDt of FInAnd￿ Acllvltl 13 MAJLIS AL.FALAH TRUST (UK) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 21125 The tNstee8 present their re￿￿ with the financial statetnents of the clwity for the ye8r ended 31 Mar¢h 2025. Th¢ trust￿8 have adopt¢d the provisions of Accounting and R¢portin8 by Charitle8: Statement of Recommended Prnctice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of treland (FRS 102) (eff￿tiVc l January 2019). Objeetlvei and almi The n)ain objectives are helpin8 w people Ibrougbout the world. Projects iticlude providing emergency humanitarian asyi$lance in thc form of food distribution, housing shelter in thc forni of tenty water provisiijn in dTOUBht ridden ￿MMUnItieS. educational grant8 and medical aid wbere needed. Publ1¢ Benellt The trnstees confirnj that th¢y hav¢ complied with tbe duty in 8Wtion 4 of th¢ ChaTiti¢s A¢1 2006 to hav¢ du¢ Bard ￿ public benefit guidance published by the Commission in deierniillitsg Ibe activitie8 undcrtaken by the Charity. ACHIEVEMENTS AND PERFORMANCE Charl¢able A¢tlvltlei Durin8 ihe year, we committed alld dcdicated OUT5cIvcs to ¢ompl¢t¢ vaTiOUS ovcrsca5 projcclcs. Thc project$ we supported inrluded. - Food distribution - £163,956 - Water well8 - £32.146 - Educational grants -£70,950 - M¢di¢AI Aid - £28,143 FINANCIAL REVIEW RHerve$ & FInan¢1￿ Performanc• The Charity rnised £366,085 (2024: £456,711) in IDwme for thi$ period hav¢ distribul¢d £314,652 (2024.. £382.064) to worthy ¢aux8. At the end of the year. the Trust has a r¢serves of £786.488 (2024.. £735.055) to be ¢affi¢d forward. out of which £404,058 (2024: £336.643) were unrestricted reserves and £382,430 (2024: £398.412) were restricted. The charity bas 5ufficicnt reserves to cover expenK8 for mor¢ than six month8. The Clwity has minimized overbeads and has sutTicient general reserves to continue a5 a going concerD. The charitys focus wa8 centred OD providing emergency humanitsrian aid 8nd on 8UPPOrtittg the poor and n¢¢dy around the world by providiog a large number of food distributions. W¢ also cr¢ated much D¢ed water wells in 8r¢a$ where waler is in short supply. In addition. ¢dU￿tional and training support provided for children with disability and women needing work skills in order to provide for their families. Page I MAJLIS A￿FALA￿ TRUST (UK) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 FUTURE PLANS The Trnstees are confident that the Cbarity can Continue functioning and meeting its charitable Aim8. However it is realised that fi￿d$ wIl￿tIOn by tKT8onal visits is becoming less sustainabl¢ and more modern methods are necessary. With this ID mind the CIwit￿S Websi￿ is being brought up to standard kn ¢n¢our88¢ more effective oll-linc ¢onNllunic8tion and encourage hi8ber on-line donations. Food distribution and water well commi&sionin8 has tsken plac¢ in Africa in the last couple of years. Contacts have been ¢s￿blished with charities in Gambia, KenN U8onda, Twv4Dia and Sudan and the Truste¢s look forward to continue working in these are4s in th¢ future. STRucfuRE. GOVERNANCE AND MANACEME GoverninR document The charity governing document 18 a CIO foundation model constitution re8iStcr¢d with Charity Commi88lOn on 15th March 2023. Th¢ Gharity 18 controlled by its 8ov¢rnin8 document, 8 deed of thist and ¢oll8titutes a Clwitabl¢ In¢oTporated Or88nisation (CIO) ag defined by Clwities Act 2011. The old Tn￿1 transferred all its assets and liabilities to th¢ n¢w CIO OD 1st April 2023. Recrultm¢nt and xppolntment of new trnstees The existing Trustccs arc r¢sponsibl¢ for the rKTUitmeDI of new TTU8leu. Tn 8el¢ctin8 new Trustees. we seek to iden¢ify people who are committed individuals whos¢ vi¢ws ar¢ all￿ed lo the Charitys vision ID addi¢ioD to bein8 able to offcr rcl¢vant skills al￿ expffience. Potential Trust¢¢s arc invited to attend TA￿¢￿8, mee¢in88 ¢0 meet the Trustees and have an inforni interview and arc givcD mor¢ d¢tails about the charitys aims and ac¢iviti¢s find, if all agree, they are then propos¢d 4$ new Trustees at the subsequenl Tn￿. meetiD& This proce88 allows due consideratiou of th¢ person'8 eligibility, per8onal compc¢¢nc¢. specialisi knowledge and 8killi. OryaDli8tlonxl itrnethre The charity Trt￿le¢s are responsible for th¢ gener81 control and manag¢m¢nl of th¢ charity. The Trustee8 meet re8ularly as a body and are responsible for th¢ ov¢rall 8overDance of Majlis Al-Falab T￿$1 and to oversee the mat)ag¢m¢nt and day to day nmning of th¢ charily. One Trustee resigned for health reasons. Two Dew Trustees bave been oppoilli￿ ￿ str¢Dgthen the Board and the charity now has a full complement of Truste¢s. A numbw of volunteeTS 8180 arc critical in helping the charity with administralion ond general support for which the Trustees are extretnely ￿tefUl. Induction Ind training of new trngtt Following appoiDlm¢nt, the new Trustees are introduced to their new role and 8iv¢n Copi￿ of the governing docum¢nl. a copy of the most recent, "Tbe Essential Trustc¢' guidan￿ b(M)kleL and 8 guide to the policieB and pro¢￿ureS adopted by our tharity. A number of publiutions from the Charity Commi8sion are also provided including thc guidance on charities attd public benefit aDd on the advan¢¢tn¢Dt of religion for the public benefiL Tbi8 ensures that n¢w Truste£s are aware of the w)e of tbeir responsibilities under the Charities ACL Initially> D¢W TrustX5 work with existing trustee assisting on particular activiti¢S And prnjttts Tun by the olwity. After satisfactory feedback from existing Trnste¢$, they are given the task of leading a parti¢ular activtty or project. reporting progress at trustec's meetings. Page 2 MLILIS A￿FALA￿ TRUST (iJK) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 REFERENCE AI¥D ADMINISTRATIVE DETAILS Registered Ch￿lty number 1202336 Prln¢lpal addreu l O Dunbar Road London E7 9NQ Truite Abdul Adam Patel (Chair) Hanif Mohamm¢d Shcth Mahfuz Ahmed - Appointed 23rd April 2024 Vali Patel- Appointed 23rd April 2024 Independent El￿nIner Anwer Palel BA(Hons), BFP. FCA Prestons & Jacksons Partnership LLP 364- 368 Cranbrook Road Ilford Essex IG2 611Y Approved by order of tb¢ board of trustee8 OD ...... 202f . and si￿ed OD its behalf by: Page 3 INDEPENDENT EXAMtNER'S REPORT TO THE TRUSTEES OF MAJLIS AL-FALAH TRUST (UK) Independent exAnJlner's report ¢0 the trust¢¢g of Majlts AkF8IAh Trnst (UK) I report to the charity trustees on my exaMi￿tiOn of the accounts of Majlis Al-Fal8h Trust IUK) (thc Tnlst) for the year ended 31 March 2025. Responslblllties and bas18 of report As tb¢ Charity ttusttts of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charitics Act 2011 Cth¢ Act?. I report in respect of my examillatson of the TnLSt's accounts carried out under Section 145 of the Act aDd in carrying Out my examination I havc followed all appli¢abl¢ Directions given by the Cbarlty Con]n)is8ion under Section 145(5Xb) ofthe ACL Independent ￿*￿IDer'S statement Since your Chari¢￿S gross iDcom¢ ex￿eded £250,(KKI your examiner must be a memkn of a IiBtcd body. I can confm thai I am qualified to undertske the examination because l am a member of th¢ Jn8titute of Chart¢rcd AccouDlants ID EnBlaDd and wale￿ which 18 one of the listed bodi¢s. I hav¢ ¢ompl¢t¢d my examination. I confTh thal no ￿￿¢¢[1a] matters have come to my attention iti WDnection with the examination giving me cause to believe that in any malerial rc8P¢Ct: accounlin8 rceords were not kept itt respect ofthe Trnst a8 required by SKtion 130 of the Act. or the accounis do not accord with those re￿rds. QT the ￿cOuntS do not comply with the applicable requircm¢Dts ¢on¢¢rning the forni and conlcnl of accounts Set out in the Chariti￿ ststemcnts wert approved by the Board of ThJstee8 and authorised for issue on QDIS . and were signed on its behaifby: Tru8tee l The not¢s forn] part of these fuwicial ststements Page 6 MAJLIS A￿FALA￿ TRUST IiJK) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES Ba%1$ of prtparlng the tkninelal stAtements The financial st&tements of the clwity. which is a public benefit entity under FRS 102. have been Prepared in accordance with tbe Clwities SORP (FRS 102) 'A¢cowiting and Reportin8 by Charittes: Ststement of RKomm¢nded Pra¢ti¢c appliuble to ch8Titie8 preparing their accounts in a¢cordhnoe witb the Financial Reporting Standard applicabl¢ in the UK and R¢public of Jreland (FRS 102) (effectiv¢ l January 2019),. Financial Reporting Standard 102 The Financial Reporting Stsndgrd applicable in the UK and Rcpublic of Ireland, and the Charities Act 2011. The financial slalements have been PTcpared UDder th¢ bistori¢41 cost convention. The ac¢ounts (finaD¢ial statements) have been prepared to give a aDd fairf view and hav¢ departed from the Charities (A¢counts and Reports) Regulations 2008 only lo the extent required lo provid¢ a and fair view,. This departure Iw Involv￿ following A¢Gounling and Reporting by Charities prq)arin8 their a¢¢ounts in accordance with the Financial Reporting Stsndard applicable in th¢ UK and Republic of Treland (FRS 102) issued on 16 July 2014 rathcr than the Accounling and Rcportin8 by Charities". Stat¢aThit of Recommended Practice etTective from l Jan 2019 which ha8 Since been withdrawn. The financial statements have been pr¢par¢d under th¢ histori¢￿ cost convention. St#tut•ry Infomatloll Majlis Al Falah T￿s¢ (UK) is 4 Gbaritabl¢ incoTPK)ratrd organisation (CIO) rewstered with Charity COmmi￿10n ill England WMI Wales. The rcpstcred office addru8 can be found at the inforniatioD pa8e. Golng Concern The Board is CODfident that they have su￿1¢I¢ll1 funds to carry out all their charilbl¢ activities under the CIO for the next twelve months.A8 a result, th¢ a￿0￿119 b8v¢ be¢n prepared on a 8oin8 concern basis. All Income is reco8ni8ed io the StsieTn¢nt of Financial Aclivities once the charity has entitlement to th¢ fund5. 1¢ is prob8bl¢ that the income will be rcttived and the amowit con be measured reliably. Donations are recogni8d once the Charity receives them. Expendlture Liabilitics are re¢o&ois￿ as ¢xpenditure as soon as there is a legal or consttijctive obligation committing the charity to thai expenditure. it is probable thal a ¢ran8f¢r of ￿000￿1¢ b¢n¢fits will be rcquir¢d in 8¢ttl¢m¢ot and th¢ amount of the obligation can bc measured r¢liably. Exp¢nditur¢ iy accO￿nted for on an accruals basis and has be¢n classified under headings that aggregate all ¢08t r¢laled to the category. Where costs cannot bc directly attribul¢d to p8rti¢ul8r h¢adin8S they have been 811ocated to activities on a basis ￿nsISt¢llt with the use of resource8. Graots offered subject to wnditioDS which have not been met at the year end date are notcd as a commitment but not accrud as expenditure. Investment property tnvestn)ent property is shown ot fair value. Any a8gre8ate sutplus or deficit arising from c]wi8¢s in fair value 18 transferred to a revaluation rwrve. Pag¢ 7 ntinued... MAJLIS AL-FALAH TRUST (IJK) NOTES TO THE FINANCLIL STATEm￿s - continued FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIFS- eon¢inued TaxAtio The clwity 18 exeiiipl from lu on its charitable activitie& Fund accounthig Unrestricted funds can bc u8ed in 0￿rdanc￿ with th¢ charitable objectives at the di8cretion of the I￿ste¢S. Restricted funds can only be used for particular restricted purpo8e8 within the object5 of th¢ ¢harity, Restrictions arise when specified by the donor or when fi￿d8 are raised for particular restri¢t&l purposes. Further explanation of the nature and pwpo8¢ of ¢ach fund 18 inGlud¢d in th¢ not¢s to the fmancial statcments. DONATIONS 31J.25 Totsl funds 31.3.24 Total funds fiu)ds funds Don8tionB Gift Aid 60,124 26,748 268A6A 328,685 26,748 420.017 36.141 86072 268J61 355.433 456,158 INVESTM￿ INCOME 31J.25 Total nd8 31.3.24 Total funds Unrestricted Restricted fimds Deposlt account ititer¢8t 10.652 10.652 553 GRANTS PAYABLE 31J.25 31.3.24 Charitable Activities 295,195 353.682 Page 8 continu￿... MAJLIS AL-FALAH TRUST (UK) NOTES TO THE FINANCIAL STATEMENfs - continued FOR THE YEAR ENDED 31 MARCH 2025 GRANfs PAYABLE. collthined The total grants paid to indiv1th￿IS during the year was as follows: 31J.25 31.3.24 mosqu¢￿ Communily C¢ntrc$ ConslructiOll8 Qurbaoi Water Projects Food Relief Housing Educational Grants Turkey Ehrthquake Medical Aid 54,400 32.146 163,956 3,000 134.6(M) 2.2(M) 12,0(X) 139,482 70950 28,143 295,195 353,682 SUPPORT COSTS Management Finance )sts Totals Support cost 920 977 17,100 18,997 TRUSTEESI REMiINERATION AND BENEFITS Key Management Per￿Dn¢1 The tn￿te¢s, ¢ODsidcr them8elv¢s to be th¢ Key Management P¢rx)nn¢l Truitte8' txptn 3JJ.25 31.3.24 Trustees, expenses 460 354 Page 9 tinud... MAJLIS A￿FALAH TRUST (UK) NOTES TO THE FINANCIAL STATEMENTS - conlinued FOR THE YEAR ENDED 31 MARCH 2025 INDEPENDE￿ EXAMINERS FEES 313.2024 31J.2023 Independent Examiners Fee8 £2100 £2,rf INVESTMENf PROPERTY FAIR VALUE Ai l April 2024 and 31 March 2025 332,OIK NET BOOK VALUE Ai 31 Mawh 2025 332,000 At 31 March 2024 332,0(M) DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Other debtors 22,413 21.758 10. CREDITORS: Amouwfs FALLING DUE WITHIN ONE YEAR 31J.25 31.3.24 Accrned expenses 2JSO 2,800 11. ANALYSIS OF NET ASSETS BETWEEN FUNDS 31.3.25 Total funds 31.3.24 Total funds Un￿StriCted Restrict￿1 fund fjnd ]nv¢81m¢nts Curr¢nl ass¢t8 CuTrent liabilities 332,000 50,430 332,1)00 457.038 (2￿$0) 332.000 405.855 (2,800) 406,608 (2A50) 404,058 382,430 786,488 735.055 Page 10 rAintinucd... MAJLIS AL-FALAH TRUST (UK) NOTES TO THE FINANCIAL STATEMENfs . Continued FOR THE YEAR ENDED 31 MARCH 2025 12. MOVEMEI¥T IN FUNDS N¢t movemeTht in fimds At 3113125 At 114124 Ullrè8trieted fundi Gen¢rg1 fund 336.643 67,415 404,058 Restrleted fllndg Resticled Fund 398,412 (15,982) 382,430 TOTAL FUNDS 735,055 51,433 786.488 Nct mov¢llKnl in fimdj, in¢luded ill the ab)ve are as follows: Lncoming Rwurces Movcment Unreitrleted funth Gener81 fimd (19,45T) 67.415 R#trl¢t¢d fund• R¢stiGta Fund 279213 (295,195) (15,982) TOTAL FUNDS 366,1185 (314,652) 51,433 Comparatlve8 for movement In fmndi Net movement in funds At 3113124 At 114123 UnreBtrl¢ted fuDd• General fund 236.826 99,817 336,643 Re8trl¢ted fundi Re81i¢ted Fund 423582 (25,170) 398,412 TOTAL FUNDS 660.408 74,647 735,035 Page 11 continu￿... MAJLIS AL-FALAH TRUST (UK) NOTES TO THE FINANCIAL STATEMENTS - tonthiued FOR THE YEAR ENDED 31 MARCH 2025 12. MOVEMENT IN FUNDS- continued Comparative net mov¢n)ent in fiJDd4 in¢hJded in the above are ag follows." InrA)min8 Resourtts Movement resources expend￿ in funds Unrestrleted fundl Gelleral fund 128,199 (28,382) 99,817 Restrlettd fund8 Resticted Fund 328,512 (353,682) (25,170) TOTAL FUNDS 456,711 {382.064) 74.647 Restrleted Funds li at 31it March 2024 31J.2025 (£) 31J.2024 (£) Invcstmcnt Property 332,1rt10 332,000 Zakaat 50830 66,412 Total 382830 398,412 J3. RELATED PARTY DISCLOSURES There were no rcla*d party traD3actions for the year ended 31 March 2025. 14. CHANCE IN LEGAL sTrucfuRE A5 Olltlined from para￿aph 27.14 of the SORP, Majlis Al Falah Trust (previously registered under charity number 1135864). has registered itself as a Charitable ADcorpornted Organis8tion (CIO) under 8 new charity number 1202336 on the 15th Marth 2023. Tho cntsty 18 now known a8 Maji18 Al Fa]ah Trust IUK). Page 12 MAJLIS AL-FALAH TRUST IUK) DETAILED STATEMENT OF FIIYANCIAL ACT￿[Es FOR THE YEAR ENDED 31 MARCH 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Donarfolls Donations Gift Aid 32&685 2@748 420,017 36.141 355.433 456,158 Investment IDtome Deposit account inieresi 10ffj52 553 Total Ineomlng regoure 36(085 456,711 EXPENDITURE Chnrltable *ctlvltleJ Trustees, expcn8C8 Donations Paid 460 295,195 354 353,682 295h55 354,036 Support eo$t$ MaD*gem•nt Insurance Advertisin8 920 840 293 920 1,133 FlnaDte Bank chargeg 977 265 Governance tosts Postsge and Station Jndependeni Examiner Fe¢8 Website Professional F¢es AGM and Eveni Costs 300 1,395 2,800 5,255 5.250 11.930 3,600 7,000 17,IlJO 26,630 Total reWU￿ ¢xp¢nded 314ffi52 382,064 Iyet Income 51.433 74,647 This page does not forni pat of the statutory fjnancial statements Page 13