**REGISTERED COMPANY NUMBER: CE031980 (England and Wales) REGISTERED CHARITY NUMBER: 1202698** ## **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 30 April 2025** ## **for** ## **AN-NAKHLAH AID** Karbhari & Co. Chartered Accountants 133 Ley Street Ilford Essex IG1 4BH ## **AN-NAKHLAH AID** **Contents of the Financial Statements for the Year Ended 30 April 2025** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|2| |**Independent Examiner's Report**||3|| |**Statement of Financial Activities**||4|| |**Balance Sheet**||5|| |**Notes to the Financial Statements**|6|to|8| |**Detailed Statement of Financial Activities**||9|| ## **AN-NAKHLAH AID** ## **Report of the Trustees for the Year Ended 30 April 2025** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 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). he trustees present their report with the financial statement of the charity for the year ended 30th April 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). ## **Transaction and Financial position** . The financial statements are set out on pages 5 to 12. The financial statements have been prepared, by implementing the Charity SORP FRS102. ## **Charity's main objectives and activities** The prevention or relief of poverty by providing: Grants, items and services to individuals in need and/or ,charties or other organisations working to prevent or relieve poverty. ## **Achievement and performance** The main achievements of the charity during this year were to continue successfully with its main activities in the furtherance of its objectives. ## **Structure and decisions** The decisions are made by trustees and elected committee members. The trustees are permanent members, and the committee members are elected every two years by voting. ## **Relationship with other groups, charities and individuals** The Charity maintains good working relations with other registered Charities. ## **The Members of the Board of Trustees of the charity during the year were. Board of Executive Committee** Chairman : Mohammed Shahriyar Rahman ## **Trustees** Mohammed Thoufiq Ashick Ahamed Rahim Hussain Darr ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** CE031980 (England and Wales) ## **Registered Charity number** 1202698 ## **Registered office** 124 City Road London EC1V 2NX Page 1 ## **AN-NAKHLAH AID** ## **Report of the Trustees** ## **for the Year Ended 30 April 2025** ## **Trustees** S R Mohammed M T A Ahamed R H Darr ## **Statement of Trustee's Responsibilities** Law applicable to charities in England and Wale requires the trustees to prepare financial statement for each year which give true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to: - Select suitable accounting policies and then apply them consistently; - Observe the methods and principles in the Charities SORP: - State whether applicable UK Accounting Standard have been followed, subject to any material departure disclosed and explained in the financial statement: and - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity enable them to unsure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulation 2008 an the provision of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities On behalf of the board of Trustees ## **Company Secretary** ## **Independent Examiner** Karbhari & Co Accountants Karbhari & Co. Chartered Accountants 133 Ley Street Ilford Essex IG1 4BH Approved by order of the board of trustees on 23 January 2026 and signed on its behalf by: S R Mohammed - Trustee Page 2 ## **Independent Examiner's Report to the Trustees of AN-NAKHLAH AID** ## **Independent examiner's report to the trustees of AN-NAKHLAH AID ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2025. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 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. Karbhari & Co Accountants The Institute of Chartered Accountants in England and Wales Karbhari & Co. Chartered Accountants 133 Ley Street Ilford Essex IG1 4BH Date: ............................................. Page 3 ## **AN-NAKHLAH AID** ## **Statement of Financial Activities for the Year Ended 30 April 2025** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
-
**EXPENDITURE ON**
Raising funds
-
**Charitable activities**
Donation
-
**Total**
-
**NET INCOME**
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
-
**TOTAL FUNDS CARRIED FORWARD**
-|Year Ended
30.4.25
Restricted
Total
fund
funds
£
£
384,954
384,954
241,061
241,061
253
253
241,314
241,314
143,640
143,640
3,585
3,585
147,225
147,225|Period
12.4.23
to
30.4.24
Total
funds
£
46,704| |---|---|---| |||43,119
-| |||43,119| |||3,585
-| |||3,585| The notes form part of these financial statements Page 4 ## **AN-NAKHLAH AID** ## **Balance Sheet 30 April 2025** |Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Cash at bank
-
**NET CURRENT ASSETS**
-
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
-
**NET ASSETS**
-
**FUNDS**
4
Restricted funds
**TOTAL FUNDS**|Restricted
fund
£
147,225
147,225
147,225
147,225|30.4.25
Total
funds
£
147,225
147,225
147,225
147,225
147,225
147,225|30.4.24
Total
funds
£
3,585| |---|---|---|---| ||||3,585| ||||3,585| ||||3,585| ||||3,585| ||||3,585| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 23 January 2026 and were signed on its behalf by: S R Mohammed - Trustee The notes form part of these financial statements Page 5 ## **AN-NAKHLAH AID** ## **Notes to the Financial Statements** **for the Year Ended 30 April 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be 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 corporation 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 30 April 2025 nor for the period ended 30 April 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 30 April 2025 nor for the period ended 30 April 2024. ## **3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |Unrestricted
Restricted
fund
fund
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
-
46,704
**EXPENDITURE ON**
Raising funds
-
43,119
**NET INCOME**
-
3,585|Total
funds
£
46,704| |---|---| ||43,119| ||3,585| Page 6 continued... ## **AN-NAKHLAH AID** **Notes to the Financial Statements - continued for the Year Ended 30 April 2025** |**3.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|| |---|---|---|---|---| |||Unrestricted|Restricted|Total| |||fund|fund|funds| |||£|£|£| ||**TOTAL FUNDS CARRIED FORWARD**|-|3,585|3,585| |**4.**|**MOVEMENT IN FUNDS**|||| ||||Net|| ||||movement|At| |||At 1.5.24|in funds|30.4.25| |||£|£|£| ||**Restricted funds**|||| ||General Donations|3,585|143,640|147,225| ||**TOTAL FUNDS**|3,585|143,640|147,225| ||Net movement in funds, included in the above are as follows:|||| |||Incoming|Resources|Movement| |||resources|expended|in funds| |||£|£|£| ||**Restricted funds**|||| ||General Donations|384,954|(241,314)|143,640| ||**TOTAL FUNDS**|384,954|(241,314)|143,640| ||**Comparatives for movement in funds**|||| ||||Net|| ||||movement|At| ||||in funds|30.4.24| ||||£|£| ||**Restricted funds**|||| ||General Donations||3,585|3,585| ||**TOTAL FUNDS**||3,585|3,585| ||Comparative net movement in funds, included in the above are as|follows:||| |||Incoming|Resources|Movement| |||resources|expended|in funds| |||£|£|£| ||**Restricted funds**|||| ||General Donations|46,704|(43,119)|3,585| ||**TOTAL FUNDS**|46,704|(43,119)|3,585| continued... Page 7 ## **AN-NAKHLAH AID** **Notes to the Financial Statements - continued for the Year Ended 30 April 2025** ## **5. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 30 April 2025. Page 8 ## **AN-NAKHLAH AID** ## **Detailed Statement of Financial Activities for the Year Ended 30 April 2025** |**Detailed Statement of Financial Activities**
**for the Year Ended 30 April 2025**||||| |---|---|---|---|---| |||||Period| |||||12.4.23| ||||Year Ended|to| ||||30.4.25|30.4.24| ||Unrestricted|Restricted|Total|Total| ||funds|funds|funds|funds| ||£|£|£|£| |**INCOME AND ENDOWMENTS**||||| |**Donations and legacies**||||| |Donations|-|384,954|384,954|46,704| |**Total incoming resources**|-|384,954|384,954|46,704| |**EXPENDITURE**||||| |**Raising donations and legacies**||||| |Postage and stationery|-|-|-|37| |Charitable activites|-|241,061|241,061|43,082| ||-|241,061|241,061|43,119| |**Charitable activities**||||| |Telephone|-|45|45|-| |Advertising|-|208|208|-| ||-|253|253|-| |Total resources expended|-|241,314|241,314|43,119| |**Net income**|-|143,640|143,640|3,585| This page does not form part of the statutory financial statements Page 9